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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