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
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import { describe, it, expect } from 'vitest'
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import type { VatDeclarationRutor } from '@/types'
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import { runVatDeclarationChecks } from '../vat-declaration-checks'
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const emptyRutor: VatDeclarationRutor = {
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ruta05: 0, ruta06: 0, ruta07: 0, ruta08: 0,
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ruta10: 0, ruta11: 0, ruta12: 0,
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ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0,
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ruta30: 0, ruta31: 0, ruta32: 0,
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ruta35: 0, ruta36: 0, ruta37: 0, ruta38: 0,
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ruta39: 0, ruta40: 0, ruta41: 0, ruta42: 0,
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ruta48: 0, ruta49: 0,
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ruta50: 0, ruta60: 0, ruta61: 0, ruta62: 0,
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}
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describe('runVatDeclarationChecks', () => {
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it('returns empty findings for a balanced sales-only declaration', () => {
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const rutor: VatDeclarationRutor = {
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...emptyRutor,
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ruta05: 100000,
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ruta10: 25000,
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ruta49: 25000,
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}
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expect(runVatDeclarationChecks(rutor)).toEqual([])
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})
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it('returns empty findings for a balanced declaration with RC basis + output VAT', () => {
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const rutor: VatDeclarationRutor = {
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...emptyRutor,
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ruta21: 10000, // EU services basis
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ruta30: 2500, // RC output VAT
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ruta48: 2500, // matching input VAT
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ruta49: 0,
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}
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expect(runVatDeclarationChecks(rutor)).toEqual([])
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})
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// FK004 mirror: SKV's primary rejection signal we want to catch locally.
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it('flags ERROR when ruta 30-32 populated but ruta 20-24 is empty', () => {
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const rutor: VatDeclarationRutor = {
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...emptyRutor,
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ruta05: 78852,
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ruta10: 19713,
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ruta30: 2500,
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ruta48: 2500,
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ruta49: 19713,
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}
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const findings = runVatDeclarationChecks(rutor)
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const fk004 = findings.find((f) => f.code === 'RC_BASIS_MISSING')
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expect(fk004).toBeDefined()
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expect(fk004?.status).toBe('ERROR')
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expect(fk004?.message).toMatch(/ruta 30-32/)
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expect(fk004?.message).toMatch(/ruta 20-24/)
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})
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it('flags ERROR when basis is present but no output RC VAT', () => {
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const rutor: VatDeclarationRutor = {
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...emptyRutor,
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ruta21: 10000,
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ruta48: 2500,
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ruta49: -2500,
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}
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const findings = runVatDeclarationChecks(rutor)
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expect(findings.find((f) => f.code === 'RC_OUTPUT_MISSING')?.status).toBe('ERROR')
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})
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it('warns when input VAT is materially smaller than RC output VAT', () => {
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const rutor: VatDeclarationRutor = {
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...emptyRutor,
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ruta21: 10000,
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ruta30: 2500,
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ruta48: 100, // Calculated input VAT missing — should be ~2500
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ruta49: 2400,
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}
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const findings = runVatDeclarationChecks(rutor)
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const mismatch = findings.find((f) => f.code === 'RC_INPUT_VAT_MISMATCH')
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expect(mismatch?.status).toBe('WARNING')
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})
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// FK009 detection: if our calculator and SKV's recomputed sum disagree
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// we flag locally so we never submit a drift.
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it('flags ERROR when ruta49 drifts from the canonical formula', () => {
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const rutor: VatDeclarationRutor = {
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...emptyRutor,
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ruta10: 100,
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ruta48: 20,
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ruta49: 99, // wrong — should be 80
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}
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const findings = runVatDeclarationChecks(rutor)
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const drift = findings.find((f) => f.code === 'SUMMA_MOMS_DRIFT')
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expect(drift?.status).toBe('ERROR')
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})
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it('ignores fractional-öre drift (≤ 0.5 SEK)', () => {
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const rutor: VatDeclarationRutor = {
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...emptyRutor,
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ruta10: 100.30,
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ruta48: 20.10,
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ruta49: 80.20, // canonical formula exactly, only fractional öre
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}
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const findings = runVatDeclarationChecks(rutor)
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expect(findings.find((f) => f.code === 'SUMMA_MOMS_DRIFT')).toBeUndefined()
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})
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})
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@@ -0,0 +1,140 @@
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import type { VatDeclarationRutor } from '@/types'
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/**
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* Local pre-flight checks for the momsdeklaration, run BEFORE the SKV
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* /kontrollera or /utkast calls.
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*
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* Why we need this: Skatteverket's "validering" only confirms that the
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* payload is internally arithmetically consistent — it does NOT confirm
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* that the declaration reflects reality. A declaration of all zeros
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* validates fine; one with output VAT but no underlying purchases
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* validates fine too, until the gateway-level FK004 rule fires.
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*
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* The checks below catch the patterns we have seen in practice where
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* "Validera" returned OK but the declaration was wrong:
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*
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* - Reverse charge: ruta 30-32 populated but ruta 20-24 empty. Caused by
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* supplier invoices flagged as reverse charge that booked the fiktiv
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* moms (2614/2624/2634) without the parallel basis lines on 44xx/45xx.
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* Fixed at the data layer by generateReverseChargeBasisLines, but we
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* keep the check here as a safety net for legacy verifikat and direct
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* journal entries that bypass the supplier invoice flow.
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*
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* - Reverse charge: ruta 20-24 populated but ruta 30-32 empty. The mirror
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* case — basis booked but fiktiv moms missing. Less common but equally
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* broken.
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*
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* - Mismatch between output RC VAT (ruta 30-32) and offsetting input VAT
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* in ruta 48. The 2614/2645 (or 2647) pair must net to zero in the
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* buyer's input deduction. A mismatch indicates one half of the pair
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* was booked without the other.
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*
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* Output is consumed by the UI; ERROR findings should block "Skicka",
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* WARNING findings should surface but allow the user to proceed if they
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* understand the reason.
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*/
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export type VatDeclarationCheckStatus = 'ERROR' | 'WARNING'
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export interface VatDeclarationCheck {
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/** Stable identifier so the UI can render specific guidance per rule. */
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code:
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| 'RC_BASIS_MISSING'
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| 'RC_OUTPUT_MISSING'
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| 'RC_INPUT_VAT_MISMATCH'
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| 'SUMMA_MOMS_DRIFT'
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status: VatDeclarationCheckStatus
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/** Swedish user-facing message; safe to render directly in the UI. */
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message: string
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/** Optional rutor that the user should investigate. */
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rutor?: Array<keyof VatDeclarationRutor>
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}
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/**
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* Run all local checks against a calculated VatDeclarationRutor.
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*
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* Returns an empty array when the declaration looks consistent. Order
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* within the returned array is stable so the UI can rely on it for
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* snapshot tests.
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*/
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export function runVatDeclarationChecks(rutor: VatDeclarationRutor): VatDeclarationCheck[] {
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const findings: VatDeclarationCheck[] = []
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const rcOutput = rutor.ruta30 + rutor.ruta31 + rutor.ruta32
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const rcBasis =
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rutor.ruta20 + rutor.ruta21 + rutor.ruta22 + rutor.ruta23 + rutor.ruta24
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// Use a 0.5 SEK epsilon — values are rounded to öres in the calculator
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// and we don't want a 0.01 rounding scrap to trip a sanity check.
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const eps = 0.5
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// FK004 mirror: output RC VAT exists, basis missing.
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if (rcOutput > eps && rcBasis <= eps) {
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findings.push({
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code: 'RC_BASIS_MISSING',
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status: 'ERROR',
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message:
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'Du har redovisat utgående moms på inköp (ruta 30-32) men inget ' +
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'basbelopp för omvänd skattskyldighet (ruta 20-24). Skatteverket ' +
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'kräver att båda sidor finns med (ML 13 kap; SKV felkod FK004). ' +
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'Kontrollera att leverantörsfakturor med omvänd skattskyldighet ' +
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'är bokförda med basbelopp på 44xx/45xx-konton.',
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rutor: ['ruta20', 'ruta21', 'ruta22', 'ruta23', 'ruta24', 'ruta30', 'ruta31', 'ruta32'],
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})
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}
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// Mirror: basis present but no output VAT — equally broken, often a
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// half-finished manual posting.
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if (rcBasis > eps && rcOutput <= eps) {
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findings.push({
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code: 'RC_OUTPUT_MISSING',
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status: 'ERROR',
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message:
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'Du har redovisat basbelopp för omvänd skattskyldighet (ruta 20-24) ' +
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'men ingen utgående moms (ruta 30-32). Vid omvänd skattskyldighet ' +
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'måste köparen redovisa både underlag och fiktiv moms (ML 13 kap). ' +
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'Kontrollera att fiktiv moms är bokförd på 2614/2624/2634.',
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rutor: ['ruta20', 'ruta21', 'ruta22', 'ruta23', 'ruta24', 'ruta30', 'ruta31', 'ruta32'],
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})
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}
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// The fiktiv-moms-pair must net to zero in the buyer's input deduction.
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// We can't isolate the RC portion of ruta 48 without the breakdown, but
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// we can flag when ruta 48 is smaller than rcOutput — that means the
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// RC purchase didn't fully recover the calculated input VAT, which is
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// a strong signal that one half of the 2645/2614 pair is missing.
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if (rcOutput > eps && rutor.ruta48 + eps < rcOutput) {
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findings.push({
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code: 'RC_INPUT_VAT_MISMATCH',
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status: 'WARNING',
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message:
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'Utgående moms på omvänd skattskyldighet (ruta 30-32) är högre än ' +
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'avdragsgill ingående moms (ruta 48). Vid full avdragsrätt ska ' +
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'beräknad ingående moms (2645/2647) nolla ut den fiktiva utgående ' +
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'momsen. Kontrollera att 2645/2647 är bokförd för varje 2614/2624/2634-rad.',
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rutor: ['ruta30', 'ruta31', 'ruta32', 'ruta48'],
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})
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}
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// SummaMoms drift — sanity check that our local ruta49 matches what the
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// mapper will send. If this fires, the calculator and mapper disagree
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// and we'd hit SKV's FK009.
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const expectedRuta49 =
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rutor.ruta10 + rutor.ruta11 + rutor.ruta12 +
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rutor.ruta30 + rutor.ruta31 + rutor.ruta32 +
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rutor.ruta60 + rutor.ruta61 + rutor.ruta62 -
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rutor.ruta48
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if (Math.abs(expectedRuta49 - rutor.ruta49) > eps) {
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findings.push({
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code: 'SUMMA_MOMS_DRIFT',
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status: 'ERROR',
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message:
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'Beräknad ruta 49 (moms att betala) stämmer inte överens med summan ' +
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'av övriga rutor. Detta tyder på avrundningsfel i bokföringen. ' +
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'Kontrollera huvudboken för perioden innan inlämning.',
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rutor: ['ruta49'],
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})
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}
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return findings
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}
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