fix(supplier-invoices): warn on class 1/6 accounts for reverse charge lines (#1034)
* fix(supplier-invoices): warn on class 1/6 accounts for reverse charge lines (#863) Item 2 of #863: when omvand skattskyldighet is on, lines booked on an account starting with 1 (assets) or 6 draw a non-blocking warning banner in the Kontering card naming the rows; reverse charge purchases normally sit on 4xxx/5xxx cost accounts. Advisory only, since class 6 has legitimate reverse charge uses (e.g. 6540 IT-tjanster for EU cloud services), so submission is never blocked. Item 1 (block VAT rates outside the legal set 25/12/6/0) already shipped in PR #902; this change extracts that check plus the new one into a pure tested helper, lib/vat/supplier-invoice-line-checks.ts, which is now also the single source for the legal rate list used by the VAT rate preset dropdown. Item 3 (confirming the reason for a 0 % rate) is deferred: it is a UX design question, not a validation gap. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * docs(vat): note food-rate transition dates above LEGAL_VAT_RATES Compliance-bot finding on PR #1034: the allow-list comment now records that livsmedel moved 12 % to 6 % on 1 April 2026 (Prop. 2025/26:55, ML 2023:200) and that the reduction is legislated to revert after 31 December 2027, when 6 % stays legal for books/transport but stops being the food rate. The static list cannot express per-category temporal validity; revisit at the reversion. Comment-only change. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Fable 5
Claude Fable 5
parent
6bd85f94b6
commit
a95872928e
@@ -31,7 +31,12 @@ import LineDimensionFields from '@/components/dimensions/LineDimensionFields'
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import DocumentUploadZone, { type UploadedFile } from '@/components/bookkeeping/DocumentUploadZone'
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import { suggestBalanceAccount } from '@/lib/bookkeeping/accruals/account-suggestions'
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import { countCalendarMonths } from '@/lib/bookkeeping/accruals/compute'
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import { ArrowLeft, Plus, Trash2, ChevronDown, Loader2, Lock, AlertCircle, MessageCircle, Link2, CalendarClock, Tags, Paperclip } from 'lucide-react'
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import {
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LEGAL_VAT_RATES,
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findIllegalVatRateRow,
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findReverseChargeAccountWarningRows,
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} from '@/lib/vat/supplier-invoice-line-checks'
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import { ArrowLeft, Plus, Trash2, ChevronDown, Loader2, Lock, AlertCircle, AlertTriangle, MessageCircle, Link2, CalendarClock, Tags, Paperclip } from 'lucide-react'
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import type { Supplier, BASAccount, VatTreatment, EntityType, InvoiceExtractionResult, FiscalPeriod } from '@/types'
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interface LineItem {
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@@ -141,8 +146,6 @@ function rateToPctString(rate: number): string {
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return Number.isFinite(pct) ? String(pct) : ''
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}
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const VAT_RATE_PRESETS = [0.25, 0.12, 0.06, 0]
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function VatRateCell({ value, onChange }: { value: number; onChange: (v: number) => void }) {
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const t = useTranslations('supplier_invoice_editor')
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const inputRef = useRef<HTMLInputElement>(null)
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@@ -212,7 +215,7 @@ function VatRateCell({ value, onChange }: { value: number; onChange: (v: number)
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</Button>
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</DropdownMenuTrigger>
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<DropdownMenuContent align="end" className="min-w-[6rem]">
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{VAT_RATE_PRESETS.map((preset) => (
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{LEGAL_VAT_RATES.map((preset) => (
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<DropdownMenuItem
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key={preset}
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onSelect={() => onChange(preset)}
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@@ -444,6 +447,14 @@ export default function NewSupplierInvoiceForm({
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!periods.some((p) => watchedInvoiceDate >= p.period_start && watchedInvoiceDate <= p.period_end)
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const showNoPeriodWarning = willBookAtRegistration && invoiceDateOutsidePeriod
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// Advisory nudge (#863 item 2): reverse charge purchases are normally booked
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// on cost accounts (4xxx/5xxx), so flag lines sitting on a class 1 or 6
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// account while omvand skattskyldighet is on. Never blocks submission: class
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// 6 has legitimate reverse charge uses (e.g. 6540 for EU cloud services).
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const rcAccountWarningRows = watchedReverseCharge
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? findReverseChargeAccountWarningRows(watchedItems ?? [])
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: []
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useEffect(() => {
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fetchSuppliers()
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fetchAccounts()
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@@ -1133,9 +1144,7 @@ export default function NewSupplierInvoiceForm({
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// illegal rates here. Reverse-charge invoices skip this: their line vat_rate
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// is forced to 0 and RcRateSelect already restricts the self-assessed rate.
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if (!data.reverse_charge) {
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const rowWithIllegalRate = data.items.findIndex(
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(item) => !VAT_RATE_PRESETS.includes(item.vat_rate),
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)
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const rowWithIllegalRate = findIllegalVatRateRow(data.items)
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if (rowWithIllegalRate !== -1) {
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toast({
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title: t('illegal_vat_rate_title'),
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@@ -1773,6 +1782,22 @@ export default function NewSupplierInvoiceForm({
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</div>
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</div>
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{/* Non-blocking account-range hint for reverse charge (#863 item 2) */}
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{rcAccountWarningRows.length > 0 && (
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<div
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role="status"
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className="mb-4 flex items-start gap-2 rounded-lg border border-warning/30 bg-warning/10 p-3"
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>
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<AlertTriangle className="h-4 w-4 text-warning-foreground mt-0.5 shrink-0" />
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<p className="text-sm text-warning-foreground">
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{t('rc_account_warning', {
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count: rcAccountWarningRows.length,
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rows: rcAccountWarningRows.map((i) => i + 1).join(', '),
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})}
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</p>
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</div>
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)}
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{/* Desktop table */}
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<div className="hidden sm:block">
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<table className="w-full text-sm">
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@@ -0,0 +1,88 @@
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import { describe, it, expect } from 'vitest'
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import {
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LEGAL_VAT_RATES,
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isLegalVatRate,
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findIllegalVatRateRow,
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findReverseChargeAccountWarningRows,
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} from '@/lib/vat/supplier-invoice-line-checks'
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describe('LEGAL_VAT_RATES', () => {
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it('is exactly the legal Swedish set as decimal fractions', () => {
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expect(LEGAL_VAT_RATES).toEqual([0.25, 0.12, 0.06, 0])
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})
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})
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describe('isLegalVatRate', () => {
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it.each([0.25, 0.12, 0.06, 0])('accepts %s', (rate) => {
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expect(isLegalVatRate(rate)).toBe(true)
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})
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it.each([0.13, 0.17, 0.2, 0.1, 1, -0.25])('rejects %s', (rate) => {
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expect(isLegalVatRate(rate)).toBe(false)
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})
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it('accepts a rate produced the way the form parses free text (typing 12 -> 12/100)', () => {
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// VatRateCell stores parsed-percent / 100; the division must land exactly
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// on the preset double for the strict includes() match to hold.
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expect(isLegalVatRate(12 / 100)).toBe(true)
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expect(isLegalVatRate(6 / 100)).toBe(true)
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expect(isLegalVatRate(25 / 100)).toBe(true)
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})
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})
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describe('findIllegalVatRateRow', () => {
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it('returns -1 when every line is legal', () => {
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const items = [{ vat_rate: 0.25 }, { vat_rate: 0.12 }, { vat_rate: 0 }]
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expect(findIllegalVatRateRow(items)).toBe(-1)
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})
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it('returns -1 for an empty list', () => {
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expect(findIllegalVatRateRow([])).toBe(-1)
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})
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it('returns the index of the first illegal line', () => {
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const items = [{ vat_rate: 0.25 }, { vat_rate: 0.13 }, { vat_rate: 0.17 }]
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expect(findIllegalVatRateRow(items)).toBe(1)
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})
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it('flags a 13 % rate typed into the free-text cell (13 / 100)', () => {
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expect(findIllegalVatRateRow([{ vat_rate: 13 / 100 }])).toBe(0)
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})
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})
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describe('findReverseChargeAccountWarningRows', () => {
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it('flags class 1 and class 6 accounts', () => {
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const items = [
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{ account_number: '1930' },
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{ account_number: '4010' },
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{ account_number: '6540' },
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]
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expect(findReverseChargeAccountWarningRows(items)).toEqual([0, 2])
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})
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it('does not flag the expected 4xxx/5xxx cost accounts', () => {
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const items = [{ account_number: '4515' }, { account_number: '5420' }]
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expect(findReverseChargeAccountWarningRows(items)).toEqual([])
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})
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it('skips rows without an account (owned by the account-missing check)', () => {
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const items = [{ account_number: '' }, { account_number: '1220' }]
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expect(findReverseChargeAccountWarningRows(items)).toEqual([1])
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})
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it('returns an empty list for no items', () => {
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expect(findReverseChargeAccountWarningRows([])).toEqual([])
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})
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it('treats account numbers as strings, not numbers', () => {
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// '16' and '60' start with 1/6 as strings; a numeric range check would
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// classify them differently.
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expect(
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findReverseChargeAccountWarningRows([
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{ account_number: '1680' },
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{ account_number: '6072' },
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{ account_number: '7010' },
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]),
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).toEqual([0, 1])
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})
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})
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@@ -0,0 +1,51 @@
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// Pure submit-time checks for supplier invoice line items (issue #863).
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// Kept free of React so the rules can be unit-tested and reused.
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// Only 25/12/6/0 % are legal Swedish VAT rates (ML 2023:200). The supplier
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// invoice form stores rates as decimal fractions (0.25 = 25 %); this list is
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// also the preset dropdown in the form's VAT rate cell.
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// Note on the food rate: livsmedel moved from 12 % to 6 % on 1 April 2026
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// (Prop. 2025/26:55, ML 2023:200), and the reduction is currently legislated
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// to revert after 31 December 2027; 6 % then remains legal (books, transport)
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// but stops being the food rate. This static allow-list cannot express
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// per-category temporal validity, so revisit at the reversion date.
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export const LEGAL_VAT_RATES: readonly number[] = [0.25, 0.12, 0.06, 0]
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export function isLegalVatRate(rate: number): boolean {
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return LEGAL_VAT_RATES.includes(rate)
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}
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/**
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* Index of the first line whose VAT rate falls outside the legal Swedish set,
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* or -1 when every line is legal. Reverse charge invoices should skip this
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* check: their line vat_rate is forced to 0 and the self-assessed rate comes
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* from a fixed select that only offers legal rates.
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*/
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export function findIllegalVatRateRow(
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items: ReadonlyArray<{ vat_rate: number }>,
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): number {
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return items.findIndex((item) => !isLegalVatRate(item.vat_rate))
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}
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/**
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* Indices of lines that look mis-accounted for a reverse charge invoice:
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* omvand skattskyldighet purchases are normally booked on cost accounts
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* (4xxx/5xxx), so a line on a class 1 (assets) or class 6 account is worth a
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* second look. Advisory only, never blocking: class 6 has legitimate reverse
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* charge uses (e.g. 6540 IT-tjanster for EU cloud services).
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*
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* Account numbers are strings (identifiers, not quantities); rows without an
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* account yet are skipped, the separate account-missing check owns those.
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*/
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export function findReverseChargeAccountWarningRows(
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items: ReadonlyArray<{ account_number: string }>,
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): number[] {
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const rows: number[] = []
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items.forEach((item, index) => {
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const account = item.account_number
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if (account && (account.startsWith('1') || account.startsWith('6'))) {
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rows.push(index)
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}
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})
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return rows
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}
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@@ -3204,6 +3204,7 @@
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"account_missing_description": "Select an expense account for line {row}.",
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"illegal_vat_rate_title": "Invalid VAT rate",
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"illegal_vat_rate_description": "Line {row} has VAT rate {rate} %. The legal Swedish VAT rates are 25, 12, 6 or 0 %.",
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"rc_account_warning": "Reverse charge: {count, plural, =1 {line {rows} uses an account starting with 1 or 6} other {lines {rows} use accounts starting with 1 or 6}}. Reverse charge purchases are normally booked on cost accounts (4xxx/5xxx). Double-check the account choice.",
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"expense_registered_title": "Expense registered",
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"invoice_registered_title": "Invoice registered",
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"arrival_number_label": "Arrival number: {number}",
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@@ -3204,6 +3204,7 @@
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"account_missing_description": "Välj ett bokföringskonto för rad {row}.",
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"illegal_vat_rate_title": "Ogiltig momssats",
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"illegal_vat_rate_description": "Rad {row} har momssats {rate} %. Tillåtna momssatser är 25, 12, 6 eller 0 %.",
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"rc_account_warning": "Omvänd skattskyldighet: {count, plural, =1 {rad {rows} använder ett konto som börjar på 1 eller 6} other {raderna {rows} använder konton som börjar på 1 eller 6}}. Inköp med omvänd skattskyldighet bokförs normalt på kostnadskonton (4xxx/5xxx). Kontrollera kontovalet.",
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"expense_registered_title": "Utlägg registrerat",
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"invoice_registered_title": "Faktura registrerad",
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"arrival_number_label": "Ankomstnummer: {number}",
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