Bug/momsdeklaration skv (#449)
* fix(salary): show birthdate in masked personnummer, hide the 4-digit suffix Flip the personnummer display format from XXXXXXXX-NNNN to YYYYMMDD-XXXX so the sensitive 4-digit suffix is hidden while the (public) birthdate stays visible. Affects the employees list/detail, salary run, payslip PDF, payslip email, and the MCP server tools (list_employees, get_salary_run). Each call site now decrypts the stored personnummer before masking. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(transactions): allow deleting unbooked transactions from "Alla transaktioner" The history list only let users delete via the inbox card; once a category or mall was picked but the verifikation hadn't been created, the row showed "Ej bokförd" with no way to remove it. The API already permits delete while journal_entry_id is null, so the gap was purely a missing UI affordance. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(vat): populate ruta 20-24 for reverse charge + dishonest "Validera OK" Three connected issues caused Skatteverket to reject momsdeklarationer with FK004 even after our local "Validera"-knapp returned OK. 1. supplier-invoice-entries booked fiktiv moms (2614/2624/2634 + 2645/2647) on reverse-charge invoices but never the underlying basbelopp on 44xx/45xx. Ruta 30-32 filled up at SKV while ruta 20-24 stayed at 0 — SKV's FK004 ("silent netting prohibited", ML 13 kap kräver båda sidor). Fix: generateReverseChargeBasisLines in vat-entries.ts emits parallel 45xx/44xx debit + 4598 motkonto credit per rate group. Engine calls it from registration, cash, and credit-note paths. Skipped when the user booked the expense directly on a basis account to avoid double-counting. 4598 added to BAS reference (no migration needed; account_number is plain text on journal_entry_lines). 2. rutorToMomsuppgift rounded each ruta independently but computed summaMoms from the unrounded ruta49. SKV recomputes the sum from integer rutor on their side, so fractional öres caused ±1 SEK drift and SKV rejected with FK009. Fix: derive summaMoms from the already-rounded VAT-amount rutor. 3. "Validera"-knappen only confirmed SKV's internal arithmetic — a declaration with ruta 30-32 populated and ruta 20-24 empty validated fine until /utkast hit FK004. Users got a false green light. Fix: vat-declaration-checks.ts runs locally before the SKV call, blocks Validera/Spara when ERROR-level findings exist, and surfaces them in a separate "Lokala kontroller"-section. Success message reworded so SKV's OK is no longer presented as filing-ready. Tests: 4535/4536/4531/4425 lines + 4598 motkonto on EU/non-EU/byggtjänster RC, credit-note reversal, fractional-öres summaMoms, all four pre-flight codes (RC_BASIS_MISSING, RC_OUTPUT_MISSING, RC_INPUT_VAT_MISMATCH, SUMMA_MOMS_DRIFT). Backfill for already-posted entries follows in the next commit. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat: add skattekonto matching functionality - Enhance TransactionInboxCard to display a warning for potential 1930↔1630 transfers. - Implement match suggestions for skattekonto transactions in the backend. - Create SkattekontoMatchDialog component for linking skattekonto rows to existing journal entries. - Develop SkattekontoInboxCard component to handle skattekonto transactions in the inbox. - Introduce skattekonto-match utility functions for candidate matching and linking. - Update types to include match suggestions and enriched transaction responses. * refactor: reorganize skattekonto types and implement bank counterpart matching logic * docs: update CLAUDE.md to streamline integrations and clarify architecture details * refactor: enhance reverse charge logic to handle non-basis accounts and prevent double-counting --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Opus 4.7
Claude Opus 4.7
parent
eb77ad50b5
commit
980f29dae8
@@ -55,6 +55,23 @@ vi.mock('../vat-entries', () => ({
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]
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}
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),
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generateReverseChargeBasisLines: vi.fn().mockImplementation(
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(baseAmount: number, vatRate: number = 0.25, supplierType: 'eu_business' | 'non_eu_business' | 'swedish_business') => {
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if (baseAmount <= 0) return []
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const rateIdx = vatRate === 0.25 ? 0 : vatRate === 0.12 ? 1 : vatRate === 0.06 ? 2 : -1
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if (rateIdx < 0) return []
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const accounts = {
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eu_business: ['4535', '4536', '4537'],
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non_eu_business: ['4531', '4532', '4533'],
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swedish_business: ['4425', '4426', '4427'],
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}[supplierType]
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const amount = Math.round(baseAmount * 100) / 100
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return [
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{ account_number: accounts[rateIdx], debit_amount: amount, credit_amount: 0, line_description: `basbelopp ${vatRate * 100}%` },
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{ account_number: '4598', debit_amount: 0, credit_amount: amount, line_description: `motkonto ${vatRate * 100}%` },
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]
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}
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),
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}))
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const { createJournalEntry, findFiscalPeriod } = await import('../engine')
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@@ -178,7 +195,7 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
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assertBalanced(input)
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})
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it('creates EU reverse charge entry at 25%', async () => {
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it('creates EU reverse charge entry at 25% with basbelopp on 4535 (ruta 21)', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 10000,
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vat_amount: 0,
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@@ -204,14 +221,74 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
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expect(credit2614).toHaveLength(1)
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expect(credit2614[0].credit_amount).toBe(2500)
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// Basbeloppsrader för ruta 21 (EU tjänster huvudregeln) — utan dessa
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// avvisar Skatteverket deklarationen med FK004.
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const debit4535 = findByAccount(input.lines, '4535')
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expect(debit4535).toHaveLength(1)
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expect(debit4535[0].debit_amount).toBe(10000)
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const credit4598 = findByAccount(input.lines, '4598')
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expect(credit4598).toHaveLength(1)
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expect(credit4598[0].credit_amount).toBe(10000)
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const credit2440 = findByAccount(input.lines, '2440')
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// 2440 = totalDebits - totalCredits = (10000 + 2500) - 2500 = 10000
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// The fiktiv moms (D 2645 / C 2614) are offsetting; 2440 only reflects actual supplier debt
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// 2440 = totalDebits - totalCredits.
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// Debit: 6540 (10 000) + 2645 (2 500) + 4535 (10 000) = 22 500
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// Credit: 2614 (2 500) + 4598 (10 000) = 12 500
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// 2440 = 22 500 - 12 500 = 10 000 (faktisk leverantörsskuld)
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expect(credit2440[0].credit_amount).toBe(10000)
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assertBalanced(input)
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})
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it('books non-EU services to 4531 (ruta 22) and motkonto 4598', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 8000,
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vat_amount: 0,
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total: 8000,
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reverse_charge: true,
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})
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const items = [makeItem({ line_total: 8000, account_number: '6540', vat_rate: 0.25 })]
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await createSupplierInvoiceRegistrationEntry(
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null as never, 'company-1', 'user-1', invoice, items, 'non_eu_business'
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)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(findByAccount(input.lines, '4531')[0].debit_amount).toBe(8000)
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expect(findByAccount(input.lines, '4598')[0].credit_amount).toBe(8000)
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// No EU-services account when supplier is non-EU
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expect(findByAccount(input.lines, '4535')).toHaveLength(0)
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assertBalanced(input)
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})
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it('books domestic RC services to 4425 (ruta 24) and motkonto 4598', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 20000,
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vat_amount: 0,
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total: 20000,
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reverse_charge: true,
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})
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const items = [makeItem({ line_total: 20000, account_number: '4170', vat_rate: 0.25 })]
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await createSupplierInvoiceRegistrationEntry(
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null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
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)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(findByAccount(input.lines, '4425')[0].debit_amount).toBe(20000)
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expect(findByAccount(input.lines, '4598')[0].credit_amount).toBe(20000)
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// Domestic RC uses 2647, not 2645
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expect(findByAccount(input.lines, '2647')[0].debit_amount).toBe(5000)
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expect(findByAccount(input.lines, '2614')[0].credit_amount).toBe(5000)
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expect(findByAccount(input.lines, '4535')).toHaveLength(0)
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assertBalanced(input)
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})
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it('creates EU reverse charge entry at reduced 12%', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 5000,
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@@ -234,6 +311,10 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
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expect(credit2624).toHaveLength(1)
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expect(credit2624[0].credit_amount).toBe(600)
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// 12%-raden går till 4536 (EU tjänster 12%)
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expect(findByAccount(input.lines, '4536')[0].debit_amount).toBe(5000)
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expect(findByAccount(input.lines, '4598')[0].credit_amount).toBe(5000)
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assertBalanced(input)
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})
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@@ -451,6 +532,13 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
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// No regular input VAT
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expect(findByAccount(input.lines, '2641')).toHaveLength(0)
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// User picked 4425 directly as the expense account, so the engine must
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// not add parallel basbeloppsrader on 4425/4598 — that would double the
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// basis. Exactly one 4425 line (the user's expense) and zero 4598.
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expect(findByAccount(input.lines, '4425')).toHaveLength(1)
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expect(findByAccount(input.lines, '4425')[0].debit_amount).toBe(20000)
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expect(findByAccount(input.lines, '4598')).toHaveLength(0)
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// 2440 = expense only (RC is offsetting)
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const credit2440 = findByAccount(input.lines, '2440')
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expect(credit2440[0].credit_amount).toBe(20000)
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@@ -911,7 +999,7 @@ describe('createSupplierCreditNoteEntry', () => {
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assertBalanced(input)
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})
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it('EU reverse charge reversal (C 2645, D 2614)', async () => {
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it('EU reverse charge reversal (C 2645, D 2614, reverses 4535/4598 basis)', async () => {
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const creditNote = makeSupplierInvoice({
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is_credit_note: true,
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subtotal: -10000,
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@@ -939,8 +1027,19 @@ describe('createSupplierCreditNoteEntry', () => {
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const credit6540 = findByAccount(input.lines, '6540')[0]
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expect(credit6540.credit_amount).toBe(10000)
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// Reverserade basbeloppsrader: 4535 ska krediteras och 4598 debiteras med
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// samma belopp så att kreditfakturan nollställer ruta 21 från originalet.
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const credit4535 = findByAccount(input.lines, '4535')[0]
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expect(credit4535.credit_amount).toBe(10000)
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expect(credit4535.debit_amount).toBe(0)
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const debit4598 = findByAccount(input.lines, '4598')[0]
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expect(debit4598.debit_amount).toBe(10000)
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expect(debit4598.credit_amount).toBe(0)
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const debit2440 = findByAccount(input.lines, '2440')[0]
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expect(debit2440.debit_amount).toBe(10000) // totalCredits - totalDebits = (2500 + 10000) - 2500
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// totalCredits - totalDebits = (2500 + 10000 + 10000) - (2500 + 10000) = 10000
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expect(debit2440.debit_amount).toBe(10000)
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assertBalanced(input)
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})
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@@ -573,6 +573,17 @@ export const CLASS_4_ACCOUNTS: BASReferenceAccount[] = [
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sru_code: '7320',
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k2_excluded: false,
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},
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{
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account_number: '4598',
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account_name: 'Motkonto beräknad omvänd moms',
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account_class: 4,
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account_group: '45',
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account_type: 'expense',
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normal_balance: 'credit',
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description: 'Tekniskt motkonto till beräknad omvänd skattskyldighet (4415-4427, 4515-4537). Nettar ut basbeloppet i resultatrapporten samtidigt som 45xx-konton synliggör underlaget för momsdeklarationens ruta 20-24.',
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sru_code: '7320',
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k2_excluded: false,
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},
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{
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account_number: '4600',
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account_name: 'Inköp av tjänster, underentreprenader och legoarbeten i Sverige (gruppkonto)',
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@@ -1,6 +1,6 @@
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import { createJournalEntry, findFiscalPeriod } from './engine'
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import { resolveSekAmount, buildCurrencyMetadata } from './currency-utils'
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import { generateReverseChargeLines } from './vat-entries'
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import { generateReverseChargeLines, generateReverseChargeBasisLines } from './vat-entries'
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import { createLogger } from '@/lib/logger'
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import type { SupabaseClient } from '@supabase/supabase-js'
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import type {
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@@ -13,6 +13,29 @@ import type {
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const log = createLogger('supplier-invoice-entries')
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/**
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* Accounts that already populate momsdeklaration ruta 20-24 directly when
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* debited. If the user picked one of these as the expense account on an RC
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* invoice item, the engine must NOT add the parallel basbeloppsrader (those
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* would double-count the basis).
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*/
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const RC_BASIS_ACCOUNTS = new Set([
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// ruta 20 — EU goods
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'4515', '4516', '4517',
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// ruta 21 — EU services
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'4535', '4536', '4537',
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// ruta 22 — non-EU services
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'4531', '4532', '4533',
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// ruta 23 — domestic goods RC
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'4415', '4416', '4417',
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// ruta 24 — domestic services RC
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'4425', '4426', '4427',
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])
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function isBasisAccount(account: string): boolean {
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return RC_BASIS_ACCOUNTS.has(account)
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}
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/**
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* Build a BFL-compliant verifikation description with event type, counterparty, and suffix.
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* Falls back to prefix + invoiceNumber + suffix if name is not provided (backward compat).
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@@ -88,11 +111,33 @@ export async function createSupplierInvoiceRegistrationEntry(
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if (isReverseCharge) {
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// Reverse charge: fiktiv moms entries per rate group
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// Domestic (byggtjänster etc.): 2647/26x4, EU/non-EU: 2645/26x4
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//
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// Also generate basbeloppsrader on 44xx/45xx + motkonto 4598 so SKV's
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// momsdeklaration ruta 20-24 reflects the underlying purchase amount.
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// Without these the fiktiv moms (2614/2624/2634) populates ruta 30-32
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// but ruta 20-24 stay at 0, which Skatteverket rejects with felkod
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// FK004 ("silent netting prohibited"; ML 13 kap kräver båda sidor).
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//
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// The basis-account check is done per (rate, account) bucket: if the user
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// booked an item directly to a 44xx/45xx basis account at a given rate,
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// that item's belopp already populates ruta 20-24 via the expense line —
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// we only emit basbeloppsrader for the portion of that rate's base that
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// went to NON-basis accounts. Mixed invoices (4535 + 6540 at 25%) used to
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// skip basis lines entirely under a per-invoice flag, leaving ruta 30
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// larger than ruta 21 by the 6540 portion — the exact FK004 pattern.
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const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
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const nonBasisBaseByRate = groupNonBasisBaseByRate(items, invoice.currency, invoice.exchange_rate)
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const rcSupplierType = supplierType as 'eu_business' | 'non_eu_business' | 'swedish_business'
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for (const [rate, amount] of vatByRate) {
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if (rate > 0 && amount > 0) {
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const rcLines = generateReverseChargeLines(amount / rate, rate, isDomesticRC)
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const baseAmount = amount / rate
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const rcLines = generateReverseChargeLines(baseAmount, rate, isDomesticRC)
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lines.push(...rcLines)
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const nonBasisBase = nonBasisBaseByRate.get(rate) || 0
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if (nonBasisBase > 0) {
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const basisLines = generateReverseChargeBasisLines(nonBasisBase, rate, rcSupplierType)
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lines.push(...basisLines)
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}
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}
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}
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} else if (invoice.vat_amount > 0) {
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@@ -283,11 +328,26 @@ export async function createSupplierInvoiceCashEntry(
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if (isReverseCharge) {
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// Reverse charge: fiktiv moms entries per rate group
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// Domestic (byggtjänster etc.): 2647/26x4, EU/non-EU: 2645/26x4
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//
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// Also generate basbeloppsrader on 44xx/45xx + motkonto 4598 so SKV's
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// momsdeklaration ruta 20-24 reflects the underlying purchase amount.
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// Without these the fiktiv moms (2614/2624/2634) populates ruta 30-32
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// but ruta 20-24 stay at 0, which Skatteverket rejects with felkod
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// FK004 ("silent netting prohibited"; ML 13 kap kräver båda sidor).
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// Per-rate bucketing: see registration entry above for the FK004 rationale.
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const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
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const nonBasisBaseByRate = groupNonBasisBaseByRate(items, invoice.currency, invoice.exchange_rate)
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const rcSupplierType = supplierType as 'eu_business' | 'non_eu_business' | 'swedish_business'
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for (const [rate, amount] of vatByRate) {
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if (rate > 0 && amount > 0) {
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const rcLines = generateReverseChargeLines(amount / rate, rate, isDomesticRC)
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const baseAmount = amount / rate
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const rcLines = generateReverseChargeLines(baseAmount, rate, isDomesticRC)
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lines.push(...rcLines)
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const nonBasisBase = nonBasisBaseByRate.get(rate) || 0
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if (nonBasisBase > 0) {
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const basisLines = generateReverseChargeBasisLines(nonBasisBase, rate, rcSupplierType)
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lines.push(...basisLines)
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}
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}
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}
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} else if (invoice.vat_amount > 0) {
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@@ -379,6 +439,12 @@ export async function createSupplierCreditNoteEntry(
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// Input VAT account: 2647 for domestic RC, 2645 for EU/non-EU
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const inputAccount = isDomesticRC ? '2647' : '2645'
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const vatByRate = groupVatByRate(items, creditNote.currency, creditNote.exchange_rate, true)
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const nonBasisBaseByRate = groupNonBasisBaseByRate(items, creditNote.currency, creditNote.exchange_rate, true)
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const rcSupplierType = supplierType as 'eu_business' | 'non_eu_business' | 'swedish_business'
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// Only reverse basbeloppsraderna for the portion the registration would
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// have emitted them — namely the non-basis-account base per rate. Items
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// booked directly to 44xx/45xx had no parallel basis lines in registration
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// and so are reversed only via the expense credit line above.
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for (const [rate, amount] of vatByRate) {
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if (rate > 0 && amount > 0) {
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// Determine the output account for this rate
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@@ -400,6 +466,25 @@ export async function createSupplierCreditNoteEntry(
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credit_amount: 0,
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line_description: `Omvänd fiktiv utgående moms ${Math.round(rate * 100)}% ${desc}`,
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})
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const nonBasisBase = nonBasisBaseByRate.get(rate) || 0
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if (nonBasisBase > 0) {
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// Reverse the basbeloppsrader (44xx/45xx debit & 4598 credit on the
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// registration entry become credits & debits here). Without this the
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// credit note would only undo the VAT amounts (ruta 30-32 + 48) but
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// leave ruta 20-24 still showing the original basbelopp — exactly
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// the same FK004-style mismatch the registration fix prevents.
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const basisLines = generateReverseChargeBasisLines(nonBasisBase, rate, rcSupplierType)
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// Swap debit/credit on every basis line so the credit note nets
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// against the original registration verifikat.
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for (const line of basisLines) {
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lines.push({
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account_number: line.account_number,
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debit_amount: line.credit_amount,
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credit_amount: line.debit_amount,
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line_description: line.line_description,
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})
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}
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}
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}
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||||
}
|
||||
} else {
|
||||
@@ -461,3 +546,26 @@ function groupVatByRate(
|
||||
}
|
||||
return vatByRate
|
||||
}
|
||||
|
||||
/**
|
||||
* Sum, per VAT rate, the base (line_total in SEK) of items booked to
|
||||
* non-basis expense accounts. Items already booked to a 44xx/45xx basis
|
||||
* account populate ruta 20-24 directly via the expense line, so they must be
|
||||
* excluded here to avoid double-counting in basbeloppsraderna.
|
||||
*/
|
||||
function groupNonBasisBaseByRate(
|
||||
items: SupplierInvoiceItem[],
|
||||
currency: string,
|
||||
exchangeRate: number | null,
|
||||
useAbsoluteValues = false
|
||||
): Map<number, number> {
|
||||
const baseByRate = new Map<number, number>()
|
||||
for (const item of items) {
|
||||
if (isBasisAccount(item.account_number)) continue
|
||||
const rate = item.vat_rate ?? 0.25
|
||||
let itemSek = resolveSekAmount(item.line_total, null, currency, exchangeRate)
|
||||
if (useAbsoluteValues) itemSek = Math.abs(itemSek)
|
||||
baseByRate.set(rate, (baseByRate.get(rate) || 0) + itemSek)
|
||||
}
|
||||
return baseByRate
|
||||
}
|
||||
|
||||
@@ -78,6 +78,91 @@ export function generateSalesVatLines(config: VatEntryConfig): CreateJournalEntr
|
||||
return lines
|
||||
}
|
||||
|
||||
/**
|
||||
* Generate reverse-charge basis lines for momsdeklaration ruta 20-24.
|
||||
*
|
||||
* The fiktiv-moms pair (2645/26x4 or 2647/26x4) only carries the VAT amounts
|
||||
* (ruta 30-32 and the offsetting part of ruta 48). The underlying basbelopp
|
||||
* (vad köpet de facto kostade) must also land on the 44xx/45xx series so
|
||||
* Skatteverket sees ruta 20-24 populated — ML 13 kap kräver att både underlag
|
||||
* och moms redovisas. SKV avvisar deklarationer med ruta 30-32 men tom 20-24
|
||||
* (felkod FK004 "Eftersom det finns ett belopp i någon momsuppgift som avser
|
||||
* utgående moms på inköp (30-32) måste det finnas ett belopp i någon av
|
||||
* momsuppgifterna avseende momspliktiga inköp vid omvänd betalningsskyldighet
|
||||
* (20-24)").
|
||||
*
|
||||
* Användarens valda kostnadskonto (t.ex. 6540) bibehålls i resultaträkningen
|
||||
* via en parallell motkonto-rad: 45xx debiteras, 4598 krediteras med samma
|
||||
* belopp. Resultaträkningen påverkas inte (4598 nettar ut 45xx), men 45xx
|
||||
* fångas av momsdeklarationsberäkningen för rätt ruta 20-24.
|
||||
*
|
||||
* Konto-mappning (BAS 2026 + swedish-vat reference §7):
|
||||
*
|
||||
* EU services (huvudregeln) 4535/4536/4537 → ruta 21
|
||||
* Non-EU services 4531/4532/4533 → ruta 22
|
||||
* Domestic services (byggtjänster) 4425/4426/4427 → ruta 24
|
||||
* Domestic goods (RC varor) 4415/4416/4417 → ruta 23
|
||||
*
|
||||
* EU-varor (ruta 20, 4515/4516/4517) hanteras inte här eftersom våra supplier
|
||||
* invoices saknar varor/tjänster-diskriminering. Standard-supplier-flödet är
|
||||
* tjänster (SaaS, konsulttjänster); EU-varuhandel sker normalt via SIE-import
|
||||
* eller manuell verifikation och får bokas direkt på 4515-konton.
|
||||
*/
|
||||
export function generateReverseChargeBasisLines(
|
||||
baseAmount: number,
|
||||
vatRate: number = 0.25,
|
||||
supplierType: 'eu_business' | 'non_eu_business' | 'swedish_business',
|
||||
): CreateJournalEntryLineInput[] {
|
||||
if (baseAmount <= 0) return []
|
||||
|
||||
const basisAccount = pickBasisAccount(vatRate, supplierType)
|
||||
if (!basisAccount) return []
|
||||
|
||||
const amount = Math.round(baseAmount * 100) / 100
|
||||
const rateLabel = `${Math.round(vatRate * 100)}%`
|
||||
|
||||
return [
|
||||
{
|
||||
account_number: basisAccount.account,
|
||||
debit_amount: amount,
|
||||
credit_amount: 0,
|
||||
line_description: `${basisAccount.label} ${rateLabel} (basbelopp omvänd skattskyldighet)`,
|
||||
},
|
||||
{
|
||||
account_number: '4598',
|
||||
debit_amount: 0,
|
||||
credit_amount: amount,
|
||||
line_description: `Motkonto beräknad omvänd moms ${rateLabel}`,
|
||||
},
|
||||
]
|
||||
}
|
||||
|
||||
function pickBasisAccount(
|
||||
vatRate: number,
|
||||
supplierType: 'eu_business' | 'non_eu_business' | 'swedish_business',
|
||||
): { account: string; label: string } | null {
|
||||
const rateIdx = vatRate === 0.25 ? 0 : vatRate === 0.12 ? 1 : vatRate === 0.06 ? 2 : -1
|
||||
if (rateIdx < 0) return null
|
||||
|
||||
if (supplierType === 'eu_business') {
|
||||
return {
|
||||
account: ['4535', '4536', '4537'][rateIdx],
|
||||
label: 'Inköp tjänster annat EU-land',
|
||||
}
|
||||
}
|
||||
if (supplierType === 'non_eu_business') {
|
||||
return {
|
||||
account: ['4531', '4532', '4533'][rateIdx],
|
||||
label: 'Inköp tjänster land utanför EU',
|
||||
}
|
||||
}
|
||||
// swedish_business — domestic RC (byggtjänster m.m.)
|
||||
return {
|
||||
account: ['4425', '4426', '4427'][rateIdx],
|
||||
label: 'Inköp tjänster i Sverige omvänd skattskyldighet',
|
||||
}
|
||||
}
|
||||
|
||||
/**
|
||||
* Generate reverse charge lines (fiktiv moms)
|
||||
* For EU/non-EU purchases: Debit 2645 + Credit 26x4 (offsetting entries)
|
||||
|
||||
Reference in New Issue
Block a user