feat(invoicing): artikelregister (product/article catalog) with per-article revenue account (#703)
* feat(invoicing): artikelregister (product/article catalog) with per-article revenue account Add a lean, non-inventory article catalog (artikelregister) so users can define reusable invoice-line presets (name, unit, price excl VAT, VAT rate) with an optional per-article BAS class-3 revenue-account override. - DB: articles table (RLS via user_company_ids(), audit + updated_at triggers, unique-per-company article_number), generate_article_number RPC (atomic + idempotent), company_settings counter, nullable invoice_items.revenue_account + article_id, pending_operations CHECK expansion. - Engine: generatePerRateLines groups revenue by (vat_rate, account) — byte-identical with no override, balance-safe when split (last account absorbs the rounding remainder), reverse_charge/export still force 3308/3305. - API: /api/articles CRUD (soft-deactivate); override validated against chart_of_accounts (active class-3) and frozen onto invoice lines at create. - Propagation: override carried through send/mark-sent/credit/convert/cash and the staged commit paths (recurring deferred — documented inline). - MCP: gnubok_list/create/update_article (staged, scoped, risk-tiered). - UI: articles register (list/detail/form) + nav + bilingual i18n + invoice-line article picker & "Spara som artikel" quick-create. - Tests: engine regression, route, and pg-real (RPC/RLS/triggers). Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(mcp): strip ILIKE _ wildcard from gnubok_list_articles search Underscore is a single-character ILIKE wildcard; stripping it (alongside the existing %,()\* set) keeps a stray char in the article search from matching every row. Read-only + RLS-scoped, so no security impact — addresses PR #703 reviewer + compliance-swarm CC6.3 notes. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Opus 4.8
Claude Opus 4.8
parent
07ecb98389
commit
c0b006fcc1
@@ -298,6 +298,113 @@ describe('createInvoiceJournalEntry — per-line VAT', () => {
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})
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})
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describe('createInvoiceJournalEntry — per-article revenue account override', () => {
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beforeEach(() => {
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vi.clearAllMocks()
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})
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it('without an override, two 25% lines collapse into one 3001 revenue line (unchanged behaviour)', async () => {
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const invoice = makeInvoice({
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subtotal: 1000,
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vat_amount: 250,
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total: 1250,
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vat_treatment: 'standard_25',
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vat_rate: null as unknown as number,
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items: [
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makeItem({ description: 'A', unit_price: 600, line_total: 600, vat_rate: 25, vat_amount: 150 }),
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makeItem({ id: 'item-2', description: 'B', unit_price: 400, line_total: 400, vat_rate: 25, vat_amount: 100 }),
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],
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})
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await createInvoiceJournalEntry(null as never, 'company-1', 'user-1', invoice)
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const input = mockedCreateEntry.mock.calls[0][3]
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const rev3001 = input.lines.filter((l) => l.account_number === '3001')
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expect(rev3001).toHaveLength(1)
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expect(rev3001[0].credit_amount).toBe(1000)
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const vat2611 = input.lines.filter((l) => l.account_number === '2611')
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expect(vat2611).toHaveLength(1)
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expect(vat2611[0].credit_amount).toBe(250)
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})
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it('splits one rate into two revenue accounts but keeps a single VAT line, balanced', async () => {
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const invoice = makeInvoice({
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subtotal: 1000,
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vat_amount: 250,
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total: 1250,
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vat_treatment: 'standard_25',
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vat_rate: null as unknown as number,
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items: [
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makeItem({ description: 'Goods', unit_price: 600, line_total: 600, vat_rate: 25, vat_amount: 150 }), // no override → 3001
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makeItem({ id: 'item-2', description: 'Consulting', unit_price: 400, line_total: 400, vat_rate: 25, vat_amount: 100, revenue_account: '3041' }),
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],
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})
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await createInvoiceJournalEntry(null as never, 'company-1', 'user-1', invoice)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(input.lines.find((l) => l.account_number === '3001')?.credit_amount).toBe(600)
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expect(input.lines.find((l) => l.account_number === '3041')?.credit_amount).toBe(400)
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const vat = input.lines.filter((l) => l.account_number === '2611')
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expect(vat).toHaveLength(1)
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expect(vat[0].credit_amount).toBe(250)
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const debit = input.lines.reduce((s, l) => s + l.debit_amount, 0)
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const credit = input.lines.reduce((s, l) => s + l.credit_amount, 0)
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expect(debit).toBe(credit)
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expect(debit).toBe(1250)
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})
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it('ignores a per-line override on reverse charge — revenue stays on 3308', async () => {
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const invoice = makeInvoice({
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subtotal: 5000,
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vat_amount: 0,
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total: 5000,
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vat_treatment: 'reverse_charge',
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vat_rate: 0,
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items: [
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makeItem({ unit_price: 5000, line_total: 5000, vat_rate: 0, vat_amount: 0, revenue_account: '3041' }),
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],
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})
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await createInvoiceJournalEntry(null as never, 'company-1', 'user-1', invoice)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(input.lines.find((l) => l.account_number === '3308')?.credit_amount).toBe(5000)
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expect(input.lines.find((l) => l.account_number === '3041')).toBeUndefined()
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})
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it('absorbs rounding on the last account so a split rate still balances against 1510', async () => {
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// Two 25% lines to different accounts whose individual SEK rounding would
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// otherwise drift from the rate-level total (10.005 → 10.01 each = 20.02,
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// but the rate total is round(20.01) = 20.01).
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const invoice = makeInvoice({
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subtotal: 20.01,
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vat_amount: 5.0,
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total: 25.01,
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vat_treatment: 'standard_25',
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vat_rate: null as unknown as number,
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items: [
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makeItem({ description: 'A', unit_price: 10.005, line_total: 10.005, vat_rate: 25, vat_amount: 2.5 }),
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makeItem({ id: 'item-2', description: 'B', unit_price: 10.005, line_total: 10.005, vat_rate: 25, vat_amount: 2.5, revenue_account: '3041' }),
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],
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})
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await createInvoiceJournalEntry(null as never, 'company-1', 'user-1', invoice)
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const input = mockedCreateEntry.mock.calls[0][3]
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const revSum = input.lines
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.filter((l) => l.account_number === '3001' || l.account_number === '3041')
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.reduce((s, l) => s + l.credit_amount, 0)
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expect(Math.round(revSum * 100) / 100).toBe(20.01)
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const debit = Math.round(input.lines.reduce((s, l) => s + l.debit_amount, 0) * 100) / 100
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const credit = Math.round(input.lines.reduce((s, l) => s + l.credit_amount, 0) * 100) / 100
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expect(debit).toBe(credit)
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expect(debit).toBe(25.01)
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})
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})
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describe('createCreditNoteJournalEntry — per-line VAT', () => {
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beforeEach(() => {
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vi.clearAllMocks()
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@@ -108,29 +108,65 @@ function generatePerRateLines(
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return lines
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}
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// Group items by vat_rate
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const rateGroups = new Map<number, { subtotal: number; vatAmount: number }>()
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// Group items by vat_rate (preserve first-seen rate order). Within each rate,
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// sub-group revenue by the resolved BAS account so a per-line/article account
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// override produces its own credit line. VAT stays aggregated per rate (the
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// VAT account is a function of the treatment, never of the revenue override).
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type RateGroup = {
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vatAmount: number
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// resolved revenue account -> summed line_total (first-seen account order)
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byAccount: Map<string, number>
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}
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const rateGroups = new Map<number, RateGroup>()
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for (const item of items) {
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const rate = item.vat_rate ?? 0
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const group = rateGroups.get(rate) || { subtotal: 0, vatAmount: 0 }
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group.subtotal += item.line_total
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const treatment = rate === 0 && (invoiceVatTreatment === 'reverse_charge' || invoiceVatTreatment === 'export')
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? invoiceVatTreatment
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: getVatTreatmentForRate(rate)
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// reverse_charge / export force the statutory revenue account (3308/3305);
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// a per-line override only applies to ordinary domestic rates so EU/export
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// sales keep landing in the right VAT-declaration ruta.
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const isSpecialTreatment = treatment === 'reverse_charge' || treatment === 'export'
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const account = !isSpecialTreatment && item.revenue_account
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? item.revenue_account
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: getRevenueAccount(treatment, entityType)
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const group = rateGroups.get(rate) ?? { vatAmount: 0, byAccount: new Map<string, number>() }
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group.vatAmount += item.vat_amount || 0
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group.byAccount.set(account, (group.byAccount.get(account) ?? 0) + item.line_total)
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rateGroups.set(rate, group)
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}
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// Generate revenue + VAT lines per rate group
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// Generate revenue + VAT lines per rate group.
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for (const [rate, group] of rateGroups) {
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const treatment = rate === 0 && (invoiceVatTreatment === 'reverse_charge' || invoiceVatTreatment === 'export')
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? invoiceVatTreatment
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: getVatTreatmentForRate(rate)
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const revenueAccount = getRevenueAccount(treatment, entityType)
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const roundedSubtotal = Math.round(toSek(group.subtotal) * 100) / 100
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lines.push({
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account_number: revenueAccount,
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debit_amount: 0,
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credit_amount: roundedSubtotal,
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line_description: `Försäljning faktura ${invoiceTagText}`,
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// The rate-level rounded subtotal is the balance anchor — identical to the
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// pre-override single-account behaviour. When a rate splits across multiple
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// accounts, distribute that exact total so independent per-account rounding
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// can never introduce a 1-öre imbalance against the 1510 debit: every
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// account but the last rounds normally; the last absorbs the remainder.
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const rateSubtotalSek = Math.round(
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toSek(Array.from(group.byAccount.values()).reduce((sum, v) => sum + v, 0)) * 100
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) / 100
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const accounts = Array.from(group.byAccount.entries())
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let allocated = 0
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accounts.forEach(([account, subtotal], idx) => {
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const isLast = idx === accounts.length - 1
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const credit = isLast
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? Math.round((rateSubtotalSek - allocated) * 100) / 100
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: Math.round(toSek(subtotal) * 100) / 100
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allocated = Math.round((allocated + credit) * 100) / 100
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lines.push({
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account_number: account,
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debit_amount: 0,
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credit_amount: credit,
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line_description: `Försäljning faktura ${invoiceTagText}`,
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})
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})
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const roundedVat = Math.round(toSek(group.vatAmount) * 100) / 100
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