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feat(skatteverket): production-ready momsdeklaration submission (#380)

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* feat(skatteverket): production-ready momsdeklaration submission

Brings the Skatteverket extension up to a state where it can ship moms
declaration submission to Vercel production. Verified end-to-end against
SKV's Komplett testtjänst — all 8 momsdeklaration operations tested
(kontrollera, spara/hämta/radera utkast, lås/lås upp, hämta inlämnade,
hämta beslutade) plus signing-link return.

Bundles three coherent changes:

1. Skatteverket extension (the main work)
   - extensions.config.json: enable `skatteverket`, drop `invoice-inbox`
     and `ai-agent` (those were enabled in config but lacked AWS env vars
     in prod, so they loaded but failed at runtime)
   - lib/reports/vat-declaration.ts: extend ACCOUNT_RUTA to populate
     Ruta 06 (uttag 3401–3403), Ruta 20–24 (reverse-charge bases from
     4xxx cost accounts), Ruta 50 (import 4545–4547), and Ruta 42
     (3404/3994/3980); delete the supplier-type heuristic that made
     Ruta 20 and Ruta 23 always 0
   - extensions/general/skatteverket/lib/token-store.ts: work around
     three real prod schema-drift issues — wrong column on read/delete
     (was `company_id`, schema only has `user_id`), missing
     UNIQUE(user_id) constraint that makes UPSERT fail (switched to
     DELETE+INSERT), missing RLS policies (switched to service-role
     client). Refresh path now reuses existing row's company_id when
     none is passed.
   - extensions/general/skatteverket/index.ts: 9 sites switched from
     ctx.companyId to ctx.userId for the token-store key; pass
     companyId from the OAuth callback
   - extensions/general/skatteverket/types.ts + components/reports/
     SkatteverketPanel.tsx: align field names with v1.0.24 RAML
     (signeringsLank/kontrollResultat/resultat/kod/status/beskrivning).
     Without this, the signing link never displayed.
   - SkatteverketPanel: add Lås upp + Radera utkast + Hämta utkast +
     Hämta beslut buttons so the full lifecycle is reachable from the UI
   - lib/reports/__tests__/vat-declaration.test.ts: rewritten to match
     the refactored calculator; new fixtures for cost-account-based
     reverse charge (Ruta 20/21/22/23/24), Ruta 50 import, Ruta 06
     uttag, Ruta 42 expansion; SKV §4.1.1.4 cross-field contract checks
   - supabase/migrations/20260428120000_skatteverket_tokens_user_id_unique.sql:
     idempotently adds the missing UNIQUE(user_id) constraint
   - scripts/*: dev-only helpers used during the prod-of-test
     verification (create test company, seed VAT data, inspect token
     state, etc.)

2. Journal-entries cancelled-status filter
   - app/api/bookkeeping/journal-entries/route.ts: when no status filter
     is supplied, exclude `cancelled` entries by default
   - supabase/migrations/20260428153500_journal_entries_with_related_exclude_statuses.sql

3. Swedish e-invoicing skill (reference docs only — no runtime code)
   - .claude/skills/swedish-e-invoicing/

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(skatteverket): address PR review findings

- panel: handleFetchDraft read `result.data?.last` (typo) — switched to
  `result.data?.locked` to match the field defined in
  SkatteverketUtkastResponse and the v1.0.24 RAML. The "(låst)" suffix on
  the success message would silently never appear before this fix.

- api-client: getValidToken had no concurrency guard, so two parallel
  SKV requests from the same user could both call /token with the same
  refresh_token. SKV rotates the refresh_token on first use, so the
  second call would 401 with REFRESH_EXHAUSTED-adjacent failures. With
  the new 6-button UI on SkatteverketPanel, rapid clicks made this a
  realistic trigger. Added an in-process Promise map keyed on userId
  that coalesces concurrent refresh attempts; cross-process races are
  mitigated by re-reading tokens inside the critical section before
  calling refreshAccessToken (if another process refreshed already, we
  use the newer token instead of burning the old refresh_token).

- migration 20260428120000: dedup query used `created_at < max(...)`,
  which failed to remove duplicates inserted in the same second. The
  subsequent ALTER TABLE … ADD CONSTRAINT would then abort. Switched
  to ctid (Postgres physical row identifier) to break timestamp ties.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(skatteverket): throw on token-store SELECT error before destructive DELETE

The company_id pre-read in storeTokens used destructuring that discarded
the error field. If the service-role SELECT failed for any reason (network
blip, overloaded DB, transient permissions issue), `existing` became null,
`resolvedCompanyId` stayed undefined, and execution fell through to the
DELETE. The old row got deleted successfully, then the INSERT omitted
company_id and failed with the NOT NULL constraint violation — leaving
the user with no token row at all and forcing a fresh BankID handshake.

Now we capture the SELECT error and throw before the DELETE runs.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
2026-04-28 18:26:03 +02:00
committed by GitHub
co-authored by Claude Opus 4.7
parent 0363aff1d4
commit cd64c0e3fb
35 changed files with 3549 additions and 486 deletions
Download Patch File Download Diff File Expand all files Collapse all files
lib/extensions/_generated/enabled-extensions.ts
+1 -2
View File
@@ -7,6 +7,5 @@ export const ENABLED_EXTENSION_IDS: ReadonlySet<string> = new Set([
'tic',
'mcp-server',
'cloud-backup',
'invoice-inbox',
'ai-agent',
'skatteverket',
])
lib/extensions/_generated/extension-list.ts
+2 -4
View File
@@ -6,8 +6,7 @@ import { arcimMigrationExtension } from '@/extensions/general/arcim-migration'
import { ticExtension } from '@/extensions/general/tic'
import { mcpServerExtension } from '@/extensions/general/mcp-server'
import { cloudBackupExtension } from '@/extensions/general/cloud-backup'
import { invoiceInboxExtension } from '@/extensions/general/invoice-inbox'
import { aiAgentExtension } from '@/extensions/general/ai-agent'
import { skatteverketExtension } from '@/extensions/general/skatteverket'
export const FIRST_PARTY_EXTENSIONS: Extension[] = [
enableBankingExtension,
@@ -16,6 +15,5 @@ export const FIRST_PARTY_EXTENSIONS: Extension[] = [
ticExtension,
mcpServerExtension,
cloudBackupExtension,
invoiceInboxExtension,
aiAgentExtension,
skatteverketExtension,
]
lib/extensions/_generated/sector-definitions.ts
+5 -28
View File
@@ -81,37 +81,14 @@ export const EXTENSION_DEFINITIONS: Record<string, ExtensionDefinition[]> = {
"subscriptionNotice": "Kräver ett Google-konto. Uppladdningar sker direkt till din Drive — ingen data lagras hos tredje part utöver Google."
},
{
"slug": "invoice-inbox",
"name": "Dokumentinkorg",
"sector": "general",
"category": "import",
"icon": "Inbox",
"dataPattern": "both",
"description": "AI-klassificering och extraktion av leverantörsfakturor och kvitton",
"longDescription": "Varje bolag får en unik fakturainkorg-adress. Fakturor som skickas dit fångas automatiskt, klassificeras med AI (leverantör, belopp, moms) och matchas mot transaktioner. Kräver AWS Bedrock och Resend.",
"readsCoreTables": [
"document_attachments",
"suppliers",
"transactions"
],
"hasOwnData": true
},
{
"slug": "ai-agent",
"name": "AI-agent (beta)",
"slug": "skatteverket",
"name": "Skatteverket Integration",
"sector": "general",
"category": "operations",
"icon": "Sparkles",
"icon": "FileCheck",
"dataPattern": "core",
"description": "Autonom bokföring — AI föreslår match + bokföring, du godkänner.",
"longDescription": "När ett kvitto kommer in föreslår AI-agenten först vilken banktransaktion som matchar, sedan hur det ska bokföras. Du granskar och godkänner varje steg — inget bokförs automatiskt. Om AI:n inte kan producera ett förslag (oläslig bild, ingen matchande transaktion, osäker moms) frågar den dig specifikt vad som behövs.",
"readsCoreTables": [
"invoice_inbox_items",
"transactions",
"ai_proposals",
"ai_requests",
"processing_history"
]
"description": "Skicka momsdeklaration direkt till Skatteverket via BankID.",
"longDescription": "Anslut till Skatteverket med BankID och skicka din momsdeklaration direkt från gnubok. Spara utkast, validera, lås och signera — utan att lämna appen."
},
],
}
lib/extensions/_generated/workspace-map.tsx
-1
View File
@@ -8,5 +8,4 @@ export const WORKSPACES: Record<string, ComponentType<WorkspaceComponentProps>>
'general/arcim-migration': dynamic(() => import('@/components/extensions/general/ArcimMigrationWorkspace')),
'general/tic': dynamic(() => import('@/components/extensions/general/TicWorkspace')),
'general/cloud-backup': dynamic(() => import('@/components/extensions/general/CloudBackupWorkspace')),
'general/invoice-inbox': dynamic(() => import('@/components/extensions/general/InvoiceInboxWorkspace')),
}
lib/reports/__tests__/vat-declaration.test.ts
+293 -239
View File
@@ -182,18 +182,16 @@ describe('getVatDeclarationSummary', () => {
// ============================================================
// Ledger-based VAT declaration tests
//
// Mock queue order per call:
// [0] fetchAllRows: journal_entry_lines (VAT-relevant accounts)
// [1] fetchAllRows: journal_entries for reverse charge bases
// [2] (if rc entries found) fetchAllRows: supplier_invoices
// [N] entry counts: journal_entries source_type
// After Phase 1b refactor, the calculator does TWO queries per call:
// [0] fetchAllRows: journal_entry_lines on every account in ACCOUNT_RUTA
// (26xx VAT, 3xxx revenue, 4xxx reverse-charge cost accounts)
// [1] journal_entries source_type counts (used for invoice/transaction metadata)
// ============================================================
describe('calculateVatDeclaration', () => {
it('returns all zeros when no ledger lines exist', async () => {
results = [
{ data: [], error: null }, // journal_entry_lines
{ data: [], error: null }, // rc journal entries
{ data: [], error: null }, // entry counts
]
@@ -225,19 +223,15 @@ describe('calculateVatDeclaration', () => {
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [{ source_type: 'invoice_created' }, { source_type: 'invoice_created' }], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
// Output VAT in ruta 10/11/12
expect(result.rutor.ruta10).toBe(2500)
expect(result.rutor.ruta11).toBe(600)
expect(result.rutor.ruta12).toBe(180)
// All domestic revenue combined in ruta 05
expect(result.rutor.ruta05).toBe(18000)
// Per-rate base amounts in breakdown
expect(result.breakdown.invoices.base25).toBe(10000)
expect(result.breakdown.invoices.base12).toBe(5000)
expect(result.breakdown.invoices.base6).toBe(3000)
@@ -253,7 +247,6 @@ describe('calculateVatDeclaration', () => {
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [{ source_type: 'bank_transaction' }, { source_type: 'bank_transaction' }], error: null },
]
@@ -272,13 +265,11 @@ describe('calculateVatDeclaration', () => {
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
// Both 2641 and 2645 debit balances sum into ruta48
expect(result.rutor.ruta48).toBe(700)
})
@@ -291,7 +282,6 @@ describe('calculateVatDeclaration', () => {
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [], error: null },
]
@@ -314,13 +304,11 @@ describe('calculateVatDeclaration', () => {
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [{ source_type: 'invoice_created' }, { source_type: 'credit_note' }], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
// Net: 2500 - 625 = 1875 output VAT in ruta10, 10000 - 2500 = 7500 revenue in ruta05
expect(result.rutor.ruta10).toBe(1875)
expect(result.rutor.ruta05).toBe(7500)
expect(result.invoiceCount).toBe(2)
@@ -336,7 +324,6 @@ describe('calculateVatDeclaration', () => {
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [], error: null },
]
@@ -357,7 +344,6 @@ describe('calculateVatDeclaration', () => {
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [], error: null },
]
@@ -369,11 +355,9 @@ describe('calculateVatDeclaration', () => {
it('accepts accountingMethod parameter for backward compatibility', async () => {
results = [
{ data: [], error: null },
{ data: [], error: null }, // rc journal entries
{ data: [], error: null },
]
// Should not throw — parameter accepted but not used
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1, 'cash')
expect(result.rutor.ruta49).toBe(0)
})
@@ -382,40 +366,32 @@ describe('calculateVatDeclaration', () => {
results = [
{
data: [
// 25% rate: 10,000 revenue, 2,500 VAT
{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
// 12% rate: 5,000 revenue, 600 VAT
{ account_number: '3002', debit_amount: 0, credit_amount: 5000 },
{ account_number: '2621', debit_amount: 0, credit_amount: 600 },
// 6% rate: 3,000 revenue, 180 VAT
{ account_number: '3003', debit_amount: 0, credit_amount: 3000 },
{ account_number: '2631', debit_amount: 0, credit_amount: 180 },
// Input VAT from purchases
{ account_number: '2641', debit_amount: 1000, credit_amount: 0 },
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'quarterly', 2024, 1)
// Output VAT in ruta 10/11/12
expect(result.rutor.ruta10).toBe(2500)
expect(result.rutor.ruta11).toBe(600)
expect(result.rutor.ruta12).toBe(180)
// All domestic revenue combined in ruta 05
expect(result.rutor.ruta05).toBe(18000)
expect(result.rutor.ruta48).toBe(1000)
// Output: 2500 + 600 + 180 = 3280, Input: 1000 → Pay: 2280
expect(result.rutor.ruta49).toBe(2280)
})
})
// ============================================================
// Reverse charge (ruta 20-24, 30-32) tests
// Reverse charge — purchase bases (ruta 20-24) sourced from cost accounts
// ============================================================
describe('calculateVatDeclaration — reverse charge', () => {
@@ -423,17 +399,14 @@ describe('calculateVatDeclaration — reverse charge', () => {
results = [
{
data: [
// Reverse charge output VAT accounts
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
{ account_number: '2624', debit_amount: 0, credit_amount: 120 },
{ account_number: '2634', debit_amount: 0, credit_amount: 60 },
// Corresponding input VAT (2645)
{ account_number: '2645', debit_amount: 1430, credit_amount: 0 },
],
error: null,
},
{ data: [], error: null }, // rc journal entries (no supplier invoices for base query)
{ data: [], error: null }, // entry counts
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
@@ -450,19 +423,15 @@ describe('calculateVatDeclaration — reverse charge', () => {
results = [
{
data: [
// Regular output VAT
{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
// Reverse charge output VAT
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
// Input VAT (regular + calculated)
{ account_number: '2641', debit_amount: 300, credit_amount: 0 },
{ account_number: '2645', debit_amount: 500, credit_amount: 0 },
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [], error: null }, // entry counts
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
@@ -470,44 +439,44 @@ describe('calculateVatDeclaration — reverse charge', () => {
expect(result.rutor.ruta10).toBe(2500)
expect(result.rutor.ruta30).toBe(500)
expect(result.rutor.ruta48).toBe(800)
// ruta49 = (2500 + 0 + 0 + 500 + 0 + 0) - 800 = 2200
expect(result.rutor.ruta49).toBe(2200)
expect(result.rutor.ruta49).toBe(2200) // (2500 + 500) - 800
})
it('populates ruta21 for EU services reverse charge base', async () => {
it('populates ruta20 from EU goods cost accounts (4515/4516/4517)', async () => {
// EU goods purchase: D 4515 25000, D 2645 6250, C 2614 6250, C 2440 25000
results = [
{
data: [
{ account_number: '4515', debit_amount: 25000, credit_amount: 0 },
{ account_number: '2614', debit_amount: 0, credit_amount: 6250 },
{ account_number: '2645', debit_amount: 6250, credit_amount: 0 },
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
expect(result.rutor.ruta20).toBe(25000)
expect(result.rutor.ruta21).toBe(0)
expect(result.rutor.ruta30).toBe(6250)
expect(result.rutor.ruta48).toBe(6250)
// Reverse charge is VAT-neutral: output VAT exactly offsets input VAT
expect(result.rutor.ruta49).toBe(0)
})
it('populates ruta21 from EU services cost accounts (4535/4536/4537)', async () => {
results = [
{
data: [
{ account_number: '4535', debit_amount: 5000, credit_amount: 0 },
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
],
error: null,
},
// rc journal entries — found a posted supplier invoice entry
{
data: [
{ id: 'je-1', source_id: 'si-1' },
],
error: null,
},
// supplier_invoices lookup
{
data: [
{
id: 'si-1',
supplier_id: 'sup-1',
reverse_charge: true,
is_credit_note: false,
subtotal_sek: null,
subtotal: 5000,
currency: 'SEK',
exchange_rate: null,
suppliers: { supplier_type: 'eu_business' },
},
],
error: null,
},
{ data: [], error: null }, // entry counts
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
@@ -520,75 +489,36 @@ describe('calculateVatDeclaration — reverse charge', () => {
expect(result.breakdown.reverseCharge.ruta30).toBe(1250)
})
it('populates ruta22 for non-EU services reverse charge base', async () => {
it('populates ruta22 from non-EU services cost accounts (4531/4532/4533)', async () => {
// Anthropic-style: D 4531 3000, D 2645 750, C 2614 750, C 2440 3000
results = [
{
data: [
{ account_number: '4531', debit_amount: 3000, credit_amount: 0 },
{ account_number: '2614', debit_amount: 0, credit_amount: 750 },
{ account_number: '2645', debit_amount: 750, credit_amount: 0 },
],
error: null,
},
{
data: [
{ id: 'je-1', source_id: 'si-1' },
],
error: null,
},
{
data: [
{
id: 'si-1',
supplier_id: 'sup-1',
reverse_charge: true,
is_credit_note: false,
subtotal_sek: 3000,
subtotal: 300,
currency: 'USD',
exchange_rate: 10,
suppliers: { supplier_type: 'non_eu_business' },
},
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
// Uses subtotal_sek when available
expect(result.rutor.ruta22).toBe(3000)
expect(result.rutor.ruta21).toBe(0)
expect(result.rutor.ruta20).toBe(0)
expect(result.rutor.ruta30).toBe(750)
})
it('populates ruta24 for domestic reverse charge base', async () => {
it('populates ruta23 from domestic goods reverse-charge cost accounts (4415/4416/4417)', async () => {
// Domestic mobile reverse charge: D 4415 100000, D 2647 25000, C 2614 25000, C 2440 100000
results = [
{
data: [
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
{ account_number: '2645', debit_amount: 500, credit_amount: 0 },
],
error: null,
},
{
data: [
{ id: 'je-1', source_id: 'si-1' },
],
error: null,
},
{
data: [
{
id: 'si-1',
supplier_id: 'sup-1',
reverse_charge: true,
is_credit_note: false,
subtotal_sek: null,
subtotal: 2000,
currency: 'SEK',
exchange_rate: null,
suppliers: { supplier_type: 'swedish_business' },
},
{ account_number: '4415', debit_amount: 100000, credit_amount: 0 },
{ account_number: '2614', debit_amount: 0, credit_amount: 25000 },
{ account_number: '2647', debit_amount: 25000, credit_amount: 0 },
],
error: null,
},
@@ -597,12 +527,34 @@ describe('calculateVatDeclaration — reverse charge', () => {
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
expect(result.rutor.ruta24).toBe(2000)
expect(result.rutor.ruta21).toBe(0)
expect(result.rutor.ruta22).toBe(0)
expect(result.rutor.ruta23).toBe(100000)
expect(result.rutor.ruta24).toBe(0)
expect(result.rutor.ruta30).toBe(25000)
expect(result.rutor.ruta48).toBe(25000)
expect(result.rutor.ruta49).toBe(0) // VAT-neutral
})
it('returns zero ruta20-24 when no reverse charge entries exist', async () => {
it('populates ruta24 from domestic services reverse-charge cost accounts (4425/4426/4427)', async () => {
results = [
{
data: [
{ account_number: '4425', debit_amount: 8000, credit_amount: 0 },
{ account_number: '2614', debit_amount: 0, credit_amount: 2000 },
{ account_number: '2647', debit_amount: 2000, credit_amount: 0 },
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
expect(result.rutor.ruta24).toBe(8000)
expect(result.rutor.ruta23).toBe(0)
expect(result.rutor.ruta30).toBe(2000)
})
it('returns zero ruta20-24 when no reverse-charge cost-account activity', async () => {
results = [
{
data: [
@@ -611,7 +563,6 @@ describe('calculateVatDeclaration — reverse charge', () => {
],
error: null,
},
{ data: [], error: null }, // no rc journal entries
{ data: [], error: null },
]
@@ -624,88 +575,55 @@ describe('calculateVatDeclaration — reverse charge', () => {
expect(result.rutor.ruta24).toBe(0)
})
it('credit notes reduce reverse charge bases', async () => {
it('reverse-charge credit notes net out the cost-account debit balance', async () => {
// Original purchase: D 4535 5000; reversal (credit note): C 4535 1000
results = [
{
data: [
// Original invoice RC VAT
{ account_number: '4535', debit_amount: 5000, credit_amount: 0 },
{ account_number: '4535', debit_amount: 0, credit_amount: 1000 },
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
// Credit note reversal
{ account_number: '2614', debit_amount: 250, credit_amount: 0 },
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
{ account_number: '2645', debit_amount: 0, credit_amount: 250 },
],
error: null,
},
{
data: [
{ id: 'je-1', source_id: 'si-1' },
{ id: 'je-2', source_id: 'si-2' },
],
error: null,
},
{
data: [
{
id: 'si-1',
supplier_id: 'sup-1',
reverse_charge: true,
is_credit_note: false,
subtotal_sek: null,
subtotal: 5000,
currency: 'SEK',
exchange_rate: null,
suppliers: { supplier_type: 'eu_business' },
},
{
id: 'si-2',
supplier_id: 'sup-1',
reverse_charge: true,
is_credit_note: true,
subtotal_sek: null,
subtotal: 1000,
currency: 'SEK',
exchange_rate: null,
suppliers: { supplier_type: 'eu_business' },
},
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
// 5000 - 1000 = 4000 net base for EU services
expect(result.rutor.ruta21).toBe(4000)
// Net RC output VAT: 1250 - 250 = 1000
expect(result.rutor.ruta30).toBe(1000)
expect(result.rutor.ruta21).toBe(4000) // 5000 - 1000
expect(result.rutor.ruta30).toBe(1000) // 1250 - 250
expect(result.rutor.ruta48).toBe(1000) // 1250 - 250
})
it('maps domestic reverse charge input VAT (2647) to ruta48', async () => {
it('maps domestic reverse-charge input VAT (2647) to ruta48', async () => {
results = [
{
data: [
// Domestic RC: D 2647 + C 2614 (offsetting), D expense
{ account_number: '2647', debit_amount: 500, credit_amount: 0 },
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
],
error: null,
},
{ data: [], error: null }, // rc journal entries
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
// 2647 debit maps to ruta48
expect(result.rutor.ruta48).toBe(500)
// 2614 credit maps to ruta30
expect(result.rutor.ruta30).toBe(500)
// Net VAT = 500 - 500 = 0 (reverse charge is neutral)
expect(result.rutor.ruta49).toBe(0)
})
})
// ============================================================
// Import (ruta 50, 60-62) and Ruta 06 (uttag) and Ruta 42 (exempt)
// ============================================================
describe('calculateVatDeclaration — import, uttag, exempt', () => {
it('maps import VAT accounts (2615/2625/2635) to ruta60/61/62', async () => {
results = [
{
@@ -713,13 +631,11 @@ describe('calculateVatDeclaration — reverse charge', () => {
{ account_number: '2615', debit_amount: 0, credit_amount: 2500 },
{ account_number: '2625', debit_amount: 0, credit_amount: 600 },
{ account_number: '2635', debit_amount: 0, credit_amount: 180 },
// Input VAT from imports
{ account_number: '2641', debit_amount: 3280, credit_amount: 0 },
],
error: null,
},
{ data: [], error: null },
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
@@ -727,46 +643,100 @@ describe('calculateVatDeclaration — reverse charge', () => {
expect(result.rutor.ruta60).toBe(2500)
expect(result.rutor.ruta61).toBe(600)
expect(result.rutor.ruta62).toBe(180)
// ruta49 = (ruta60 + ruta61 + ruta62) - ruta48 = 3280 - 3280 = 0
expect(result.rutor.ruta49).toBe(0)
expect(result.rutor.ruta49).toBe(0) // 3280 - 3280
})
it('maps EU/export revenue variants (3108/3105/3004) to ruta35/36/42', async () => {
it('populates ruta50 (import beskattningsunderlag) from 4545-4547', async () => {
// Full import flow: D 4545 10000, C 2615 2500, D 2641 2500
results = [
{
data: [
{ account_number: '4545', debit_amount: 10000, credit_amount: 0 },
{ account_number: '2615', debit_amount: 0, credit_amount: 2500 },
{ account_number: '2641', debit_amount: 2500, credit_amount: 0 },
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
// Ruta 50 (base) and Ruta 60 (output VAT) BOTH non-zero — required by SKV §4.1.1.4
// ERROR rule "Det måste finnas ett belopp i fält 50, eftersom det finns ett belopp i 60-62"
expect(result.rutor.ruta50).toBe(10000)
expect(result.rutor.ruta60).toBe(2500)
expect(result.rutor.ruta48).toBe(2500)
})
it('populates ruta06 from uttag accounts (3401/3402/3403)', async () => {
// Uttag: D 2010 (private withdrawal); C 3401 1000 + C 2612 250 (25% rate uttag)
results = [
{
data: [
{ account_number: '3401', debit_amount: 0, credit_amount: 1000 },
{ account_number: '2612', debit_amount: 0, credit_amount: 250 },
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
expect(result.rutor.ruta06).toBe(1000)
expect(result.rutor.ruta10).toBe(250) // 2612 maps to ruta10 (25% output VAT including uttag)
})
it('expanded ruta42 covers 3004, 3100, 3404, 3994, 3980', async () => {
results = [
{
data: [
{ account_number: '3004', debit_amount: 0, credit_amount: 1000 },
{ account_number: '3100', debit_amount: 0, credit_amount: 2000 },
{ account_number: '3404', debit_amount: 0, credit_amount: 500 },
{ account_number: '3980', debit_amount: 0, credit_amount: 3000 },
{ account_number: '3994', debit_amount: 0, credit_amount: 1500 },
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
expect(result.rutor.ruta42).toBe(8000) // 1000+2000+500+3000+1500
})
it('maps EU/export revenue variants (3108/3105) to ruta35/36', async () => {
results = [
{
data: [
{ account_number: '3108', debit_amount: 0, credit_amount: 15000 },
{ account_number: '3105', debit_amount: 0, credit_amount: 8000 },
{ account_number: '3004', debit_amount: 0, credit_amount: 5000 },
],
error: null,
},
{ data: [], error: null },
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
expect(result.rutor.ruta35).toBe(15000)
expect(result.rutor.ruta36).toBe(8000)
expect(result.rutor.ruta42).toBe(5000)
})
it('maps output VAT variant accounts (2612/2622/2632) to correct rutor', async () => {
it('maps output VAT variant accounts (2612/2623/2636) to correct rutor', async () => {
results = [
{
data: [
// Egna uttag 25%
{ account_number: '2612', debit_amount: 0, credit_amount: 1000 },
// Uthyrning 12%
{ account_number: '2623', debit_amount: 0, credit_amount: 200 },
// VMB 6%
{ account_number: '2636', debit_amount: 0, credit_amount: 50 },
{ account_number: '2612', debit_amount: 0, credit_amount: 1000 }, // egna uttag 25%
{ account_number: '2623', debit_amount: 0, credit_amount: 200 }, // uthyrning 12%
{ account_number: '2636', debit_amount: 0, credit_amount: 50 }, // VMB 6%
],
error: null,
},
{ data: [], error: null },
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
@@ -776,50 +746,7 @@ describe('calculateVatDeclaration — reverse charge', () => {
expect(result.rutor.ruta12).toBe(50)
})
it('only includes posted journal entries for reverse charge bases (reversed filtered at DB level)', async () => {
// The query uses .eq('status', 'posted'), so reversed entries never appear
results = [
{
data: [
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
],
error: null,
},
{
data: [
// Only posted entries returned by DB query
{ id: 'je-1', source_id: 'si-1' },
],
error: null,
},
{
data: [
{
id: 'si-1',
supplier_id: 'sup-1',
reverse_charge: true,
is_credit_note: false,
subtotal_sek: null,
subtotal: 5000,
currency: 'SEK',
exchange_rate: null,
suppliers: { supplier_type: 'eu_business' },
},
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
// Only the posted entry's invoice (5000) should count
expect(result.rutor.ruta21).toBe(5000)
})
it('handles zero output VAT on some rates but non-zero on others', async () => {
// Only 12% sales in period — no 25% or 6% activity
results = [
{
data: [
@@ -829,38 +756,165 @@ describe('calculateVatDeclaration — reverse charge', () => {
],
error: null,
},
{ data: [], error: null },
{ data: [{ source_type: 'invoice_created' }], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
expect(result.rutor.ruta10).toBe(0) // no 25% output VAT
expect(result.rutor.ruta11).toBe(600) // 12% output VAT
expect(result.rutor.ruta12).toBe(0) // no 6% output VAT
expect(result.rutor.ruta10).toBe(0)
expect(result.rutor.ruta11).toBe(600)
expect(result.rutor.ruta12).toBe(0)
expect(result.rutor.ruta48).toBe(200)
// ruta49 = (0 + 600 + 0 + 0 + 0 + 0 + 0 + 0 + 0) - 200 = 400
expect(result.rutor.ruta49).toBe(400)
expect(result.rutor.ruta49).toBe(400) // 600 - 200
})
it('includes sub-öre ledger amounts in ruta sums (no threshold filtering)', async () => {
it('rounds sub-öre amounts via Math.round * 100 / 100', async () => {
results = [
{
data: [
// Very small amount — VAT declaration uses raw summation, no 0.005 filtering
{ account_number: '2611', debit_amount: 0, credit_amount: 0.001 },
{ account_number: '3001', debit_amount: 0, credit_amount: 0.004 },
],
error: null,
},
{ data: [], error: null },
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
// Sub-öre amounts still included in ruta sums
expect(result.rutor.ruta10).toBe(0) // rounded: Math.round(0.001 * 100) / 100 = 0
expect(result.rutor.ruta05).toBe(0) // rounded: Math.round(0.004 * 100) / 100 = 0
expect(result.rutor.ruta10).toBe(0)
expect(result.rutor.ruta05).toBe(0)
})
})
// ============================================================
// SKV §4.1.1.4 cross-field contract checks
//
// Skatteverket's kontrollera endpoint runs these checks server-side. Mirror
// them locally so we catch declaration drift in unit tests, before a network
// call. ERROR rules block submission; WARNING rules don't.
// ============================================================
describe('SKV §4.1.1.4 cross-field contracts', () => {
it('ERROR — taxable sales base requires output VAT (rule 1)', async () => {
// SKV: if any of momspliktigForsaljning/momspliktigaUttag/vinstmarginal/hyresInkomst > 0,
// at least one of momsForsaljningUtgaende{Hog,Medel,Lag} must be > 0.
results = [
{
data: [
{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
// No 2611/2621/2631 booked — would trigger SKV ERROR
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
const r = result.rutor
const hasBase = r.ruta05 + r.ruta06 + r.ruta07 + r.ruta08 > 0
const hasOutput = r.ruta10 + r.ruta11 + r.ruta12 > 0
expect(hasBase).toBe(true)
expect(hasOutput).toBe(false)
// Local invariant: this combination would fail SKV kontrollera with ERROR.
// The calculator does not auto-correct — the ledger must be fixed upstream.
})
it('ERROR — reverse-charge purchase base requires output VAT (rule 3)', async () => {
// If any of inkopVarorEU/inkopTjansterEU/inkopTjansterUtanforEU/inkopVarorSE/inkopTjansterSE > 0,
// at least one of momsInkopUtgaende{Hog,Medel,Lag} must be > 0.
results = [
{
data: [
{ account_number: '4535', debit_amount: 5000, credit_amount: 0 },
// No 2614/2624/2634 booked — would trigger SKV ERROR
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
const r = result.rutor
const hasRcBase = r.ruta20 + r.ruta21 + r.ruta22 + r.ruta23 + r.ruta24 > 0
const hasRcOutput = r.ruta30 + r.ruta31 + r.ruta32 > 0
expect(hasRcBase).toBe(true)
expect(hasRcOutput).toBe(false)
})
it('ERROR — import base requires import output VAT (rule 5)', async () => {
// If import (ruta50) > 0, at least one of momsImportUtgaende{Hog,Medel,Lag} must be > 0.
results = [
{
data: [
{ account_number: '4545', debit_amount: 10000, credit_amount: 0 },
// No 2615/2625/2635 booked — would trigger SKV ERROR
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
const r = result.rutor
expect(r.ruta50).toBe(10000)
expect(r.ruta60 + r.ruta61 + r.ruta62).toBe(0)
})
it('ERROR — import output VAT requires import base (rule 6)', async () => {
// If any of momsImportUtgaende{Hog,Medel,Lag} > 0, import (ruta50) must be > 0.
// This is the BLOCKER scenario the Phase 1b refactor fixes: previously ruta50 was
// never populated, so any import VAT booking would fail SKV's contract.
results = [
{
data: [
{ account_number: '2615', debit_amount: 0, credit_amount: 2500 },
{ account_number: '2641', debit_amount: 2500, credit_amount: 0 },
{ account_number: '4545', debit_amount: 10000, credit_amount: 0 },
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
const r = result.rutor
// Both populated — passes SKV's rule 6
expect(r.ruta50).toBe(10000)
expect(r.ruta60).toBe(2500)
})
it('ERROR — summaMoms must equal (ruta10+11+12+30+31+32+60+61+62) − ruta48 (rule 7)', async () => {
// The calculator computes ruta49 from the formula directly, so this invariant
// holds by construction. This test is the canary that catches drift if anyone
// ever adds an extra term or rate to the form.
results = [
{
data: [
{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
{ account_number: '2621', debit_amount: 0, credit_amount: 600 },
{ account_number: '2631', debit_amount: 0, credit_amount: 180 },
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
{ account_number: '2615', debit_amount: 0, credit_amount: 500 },
{ account_number: '2641', debit_amount: 1000, credit_amount: 0 },
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
],
error: null,
},
{ data: [], error: null },
]
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
const r = result.rutor
const expected = r.ruta10 + r.ruta11 + r.ruta12
+ r.ruta30 + r.ruta31 + r.ruta32
+ r.ruta60 + r.ruta61 + r.ruta62
- r.ruta48
expect(r.ruta49).toBe(expected)
})
})
lib/reports/vat-declaration.ts
+50 -114
View File
@@ -22,17 +22,27 @@ import type {
/**
* Account-to-ruta mapping for the Swedish momsdeklaration (SKV 4700).
*
* Covers all BAS 26xx VAT accounts and 3xxx revenue accounts that feed the
* momsdeklaration. Includes variant accounts (egna uttag, uthyrning, VMB,
* import, domestic reverse charge) that may appear from manual entries or
* SIE imports, not just accounts generated by the system.
* Pure ledger projection: every Ruta on the SKV 4700 form maps to one or more
* BAS account balances aggregated over the period. The mapping below follows
* the BAS 2026 chart and Skatteverket's published BAS-to-Ruta spec
* (`.claude/skills/swedish-vat/references/vat-compliance-reference.md` §7).
*
* Output VAT (261x/262x/263x) → ruta 10/11/12 per rate
* Reverse charge output (2614/2624/2634) → ruta 30/31/32
* Import VAT (2615/2625/2635) → ruta 60/61/62
* Input VAT (2641-2649) → ruta 48
* Revenue (3001-3003) → ruta 05; EU (3108/3308) → ruta 35/39;
* Export (3105/3305) → ruta 36/40; Exempt (3004/3100) → ruta 42
* Output VAT (261x/262x/263x) → ruta 10/11/12 per rate (credit balance)
* Reverse charge output (2614/2624/2634) → ruta 30/31/32 (credit)
* Import VAT (2615/2625/2635) → ruta 60/61/62 (credit)
* Input VAT (2641-2649) → ruta 48 (debit)
* Domestic taxable sales (3001-3003) → ruta 05 (credit)
* Uttag (3401-3403) → ruta 06 (credit)
* EU goods (3108) → ruta 35; EU services (3308) → ruta 39 (credit)
* Export (3105/3305) → ruta 36/40; Exempt (3004/3100/3404/3994/3980) → ruta 42 (credit)
* Reverse-charge purchase bases — read from the cost account the journal
* entry posted to (debit balance), not from supplier classification:
* 4515/4516/4517 (EU goods 25/12/6%) → ruta 20
* 4535/4536/4537 (EU services 25/12/6%) → ruta 21
* 4531/4532/4533 (non-EU services 25/12/6%) → ruta 22
* 4415/4416/4417 (domestic goods reverse charge) → ruta 23
* 4425/4426/4427 (domestic services reverse charge) → ruta 24
* 4545/4546/4547 (import) → ruta 50
*/
const ACCOUNT_RUTA: Record<string, { box: keyof VatDeclarationRutor; side: 'credit' | 'debit' }> = {
// Output VAT 25% → ruta 10
@@ -69,6 +79,10 @@ const ACCOUNT_RUTA: Record<string, { box: keyof VatDeclarationRutor; side: 'cred
'3001': { box: 'ruta05', side: 'credit' },
'3002': { box: 'ruta05', side: 'credit' },
'3003': { box: 'ruta05', side: 'credit' },
// Revenue: momspliktiga uttag → ruta 06
'3401': { box: 'ruta06', side: 'credit' },
'3402': { box: 'ruta06', side: 'credit' },
'3403': { box: 'ruta06', side: 'credit' },
// Revenue: EU goods/services → ruta 35/39
'3108': { box: 'ruta35', side: 'credit' }, // Varuförsäljning till EU
'3308': { box: 'ruta39', side: 'credit' }, // Tjänsteförsäljning till EU
@@ -77,6 +91,28 @@ const ACCOUNT_RUTA: Record<string, { box: keyof VatDeclarationRutor; side: 'cred
'3305': { box: 'ruta40', side: 'credit' }, // Tjänsteförsäljning export
'3004': { box: 'ruta42', side: 'credit' }, // Momsfri försäljning (AB)
'3100': { box: 'ruta42', side: 'credit' }, // Momsfria intäkter (EF)
'3404': { box: 'ruta42', side: 'credit' }, // Momsfria uttag
'3980': { box: 'ruta42', side: 'credit' }, // Erhållna offentliga stöd m.m.
'3994': { box: 'ruta42', side: 'credit' }, // Övriga rörelseintäkter momsfria
// Reverse-charge purchase bases (debit on cost accounts) → ruta 20-24, 50
'4515': { box: 'ruta20', side: 'debit' }, // Inköp varor EU 25%
'4516': { box: 'ruta20', side: 'debit' }, // Inköp varor EU 12%
'4517': { box: 'ruta20', side: 'debit' }, // Inköp varor EU 6%
'4535': { box: 'ruta21', side: 'debit' }, // Inköp tjänster EU 25%
'4536': { box: 'ruta21', side: 'debit' }, // Inköp tjänster EU 12%
'4537': { box: 'ruta21', side: 'debit' }, // Inköp tjänster EU 6%
'4531': { box: 'ruta22', side: 'debit' }, // Inköp tjänster utanför EU 25%
'4532': { box: 'ruta22', side: 'debit' }, // Inköp tjänster utanför EU 12%
'4533': { box: 'ruta22', side: 'debit' }, // Inköp tjänster utanför EU 6%
'4415': { box: 'ruta23', side: 'debit' }, // Inköp varor SE reverse charge 25%
'4416': { box: 'ruta23', side: 'debit' }, // Inköp varor SE reverse charge 12%
'4417': { box: 'ruta23', side: 'debit' }, // Inköp varor SE reverse charge 6%
'4425': { box: 'ruta24', side: 'debit' }, // Inköp tjänster SE reverse charge 25%
'4426': { box: 'ruta24', side: 'debit' }, // Inköp tjänster SE reverse charge 12%
'4427': { box: 'ruta24', side: 'debit' }, // Inköp tjänster SE reverse charge 6%
'4545': { box: 'ruta50', side: 'debit' }, // Beskattningsunderlag import 25%
'4546': { box: 'ruta50', side: 'debit' }, // Beskattningsunderlag import 12%
'4547': { box: 'ruta50', side: 'debit' }, // Beskattningsunderlag import 6%
}
const VAT_ACCOUNTS = Object.keys(ACCOUNT_RUTA)
@@ -142,7 +178,10 @@ function round(value: number): number {
/**
* Calculate VAT declaration from the general ledger.
*
* Sums posted journal entry lines on 26xx and 3xxx accounts per ACCOUNT_RUTA mapping.
* Sums posted journal entry lines on the BAS accounts in ACCOUNT_RUTA per the
* SKV 4700 form mapping. Pure ledger projection — no supplier classification
* or other side-channel signals.
*
* - ruta 49 = (10 + 11 + 12 + 30 + 31 + 32 + 60 + 61 + 62) - 48
*
* The accounting method parameter is accepted for backward compatibility
@@ -229,14 +268,6 @@ export async function calculateVatDeclaration(
if (t) revenueByRate[rate] = round(t.credit - t.debit)
}
// Calculate reverse charge purchase bases (ruta 20-24) from supplier invoices
const rcBases = await calculateReverseChargeBases(supabase, companyId, start, end)
rutor.ruta20 = rcBases.ruta20
rutor.ruta21 = rcBases.ruta21
rutor.ruta22 = rcBases.ruta22
rutor.ruta23 = rcBases.ruta23
rutor.ruta24 = rcBases.ruta24
// Count journal entries by source type for metadata
const { data: entryCounts } = await supabase
.from('journal_entries')
@@ -291,101 +322,6 @@ export async function calculateVatDeclaration(
}
}
/**
* Calculate reverse charge purchase bases (ruta 20-24) from supplier invoices.
*
* Queries journal entries with supplier invoice source types, then looks up
* the linked supplier invoices + suppliers to determine supplier_type and
* sum item line_total (the net tax base in SEK).
*
* Classification (all reverse charge is currently services):
* eu_business → ruta21 (services from EU)
* non_eu_business → ruta22 (services from outside EU)
* swedish_business → ruta24 (domestic reverse charge, e.g. construction)
* ruta20/23 (goods) → 0 for now (Tullverket path not implemented)
*/
async function calculateReverseChargeBases(
supabase: SupabaseClient,
companyId: string,
start: string,
end: string,
): Promise<{ ruta20: number; ruta21: number; ruta22: number; ruta23: number; ruta24: number }> {
const result = { ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0 }
// Step 1: Find journal entries from supplier invoices in this period
const supplierSourceTypes = [
'supplier_invoice_registered',
'supplier_invoice_cash_payment',
'supplier_credit_note',
]
const entries = await fetchAllRows<{
id: string
source_id: string
}>(({ from, to }) =>
supabase
.from('journal_entries')
.select('id, source_id')
.eq('company_id', companyId)
.in('source_type', supplierSourceTypes)
.eq('status', 'posted')
.gte('entry_date', start)
.lte('entry_date', end)
.range(from, to)
)
if (entries.length === 0) return result
const sourceIds = [...new Set(entries.map(e => e.source_id).filter(Boolean))]
if (sourceIds.length === 0) return result
// Step 2: Fetch supplier invoices that are reverse charge, with supplier type
// eslint-disable-next-line @typescript-eslint/no-explicit-any
const invoices = await fetchAllRows<Record<string, any>>(({ from, to }) =>
supabase
.from('supplier_invoices')
.select('id, supplier_id, reverse_charge, is_credit_note, subtotal_sek, subtotal, currency, exchange_rate, suppliers!inner(supplier_type)')
.in('id', sourceIds)
.eq('reverse_charge', true)
.eq('company_id', companyId)
.range(from, to)
)
if (invoices.length === 0) return result
// Step 3: Sum tax bases by supplier type
for (const inv of invoices) {
// Use subtotal_sek if available, otherwise convert via exchange_rate
let baseSek: number
if (inv.subtotal_sek != null) {
baseSek = Number(inv.subtotal_sek)
} else if (inv.currency !== 'SEK' && inv.exchange_rate) {
baseSek = Math.round(Number(inv.subtotal) * Number(inv.exchange_rate) * 100) / 100
} else {
baseSek = Number(inv.subtotal)
}
// Credit notes reduce the base
if (inv.is_credit_note) baseSek = -baseSek
// !inner join: Supabase returns the related row as an object (1-to-1 FK)
const supplier = Array.isArray(inv.suppliers) ? inv.suppliers[0] : inv.suppliers
const supplierType = supplier?.supplier_type as string
switch (supplierType) {
case 'eu_business':
result.ruta21 = round(result.ruta21 + baseSek)
break
case 'non_eu_business':
result.ruta22 = round(result.ruta22 + baseSek)
break
case 'swedish_business':
result.ruta24 = round(result.ruta24 + baseSek)
break
}
}
return result
}
/**
* Get a summary of the VAT declaration for display
*/