feat: reverse charge VAT (ruta 20-32) + mobile UX improvements (#50)
* fix: include reversed entries in all reports (general ledger, trial balance, VAT, SIE, NE, INK2) Reversed entries (storno) must appear alongside their original posted entries in reports for a complete audit trail. Previously, filtering by status='posted' excluded them, causing discrepancies when corrections had been made. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * feat: semi-manual invoice payment booking with editable journal lines When marking an invoice as paid, users now see a dialog where they can: - Choose which bank/cash account the payment goes to (1910, 1920, 1930, etc.) - Review and edit the proposed journal entry lines before committing - The happy path remains fast — lines are pre-filled correctly Implementation: - Pure proposePaymentLines() function for line computation (accrual + cash) - PaymentBookingDialog with AccountCombobox, balance validation, date picker - API accepts optional custom lines, falls back to auto-generation without them - 18 tests (8 unit + 10 API) all passing Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: address Greptile review — validation fallback, balance check, error handling - P1: Return 400 on invalid body instead of silently falling back to auto-generated lines (split JSON parse from schema validation) - P1: Add server-side balance check for custom lines before committing (debit must equal credit, totalDebit > 0) - P2: Wrap PaymentBookingDialog init() in try/catch with toast on failure and auto-close instead of silent empty state - Add 2 new tests: unbalanced lines → 400, invalid schema → 400 Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: OAuth callback redirect for local dev and timeout resilience - Pass redirectUri dynamically from NEXT_PUBLIC_APP_URL so OAuth callbacks work on localhost (not just production) - Encode consentId/provider in OAuth state (base64url JSON) so the callback doesn't depend on session storage - Add skipAuth flag to extension API routes for OAuth callbacks (external provider redirects have no user session cookie) - Wrap AbortError in descriptive timeout messages in arcim-client - Make preview endpoint resilient to partial failures (company info and SIE fetch are individually non-blocking) - Simplify login page (remove unused magic link auth mode) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: create journal entry before marking invoice as paid Move journal entry creation before the invoice status update so that if accounting fails, the invoice is not permanently marked paid without a corresponding entry. Previously the error was silently swallowed. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: update mark-paid tests for journal-first ordering Reorder mock queue to match new flow (settings before update), update failure test to expect 500 instead of silent success, add try-catch with proper error response in route handler. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * feat: add reverse charge VAT (ruta 20-32) and improve mobile UX across dashboard Add full reverse charge (omvänd skattskyldighet) support to the VAT declaration: - Map accounts 2614/2624/2634 to ruta 30/31/32 for self-assessed output VAT - Calculate purchase bases (ruta 20-24) from supplier invoices by supplier type - Include ruta 30-32 in ruta 49 formula and totalOutputVat summary - Display reverse charge section in reports UI and composition chart - Add comprehensive test coverage for all reverse charge scenarios Improve mobile UX across the app: - Convert nav drawer to bottom sheet with drag handle and safe area padding - Add mobile card layout for PaymentBookingDialog journal lines - Replace settings tab pills with dropdown selector on mobile - Make wizard step indicators responsive (collapsed on mobile) - Ensure all dialog footers stack buttons full-width on mobile - Add 44px minimum touch targets throughout - Make onboarding buttons full-width on mobile Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: address Greptile review — indentation, query efficiency, tab dedup - Fix misleading try-block indentation in mark-paid route - Filter reversed entries at DB level (.eq('status', 'posted')) instead of fetching then discarding in memory - Extract shared settingsTabs array so mobile Select and desktop TabsList stay in sync automatically Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Opus 4.6
Claude Opus 4.6
parent
f33806cd15
commit
ceec8c02a8
@@ -92,20 +92,18 @@ describe('formatPeriodLabel', () => {
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})
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describe('getVatDeclarationSummary', () => {
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const emptyRc = { ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0, ruta30: 0, ruta31: 0, ruta32: 0 }
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it('calculates totals and detects payment', () => {
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const declaration: VatDeclaration = {
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period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' },
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rutor: {
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ruta05: 10000, // domestic taxable sales
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ruta06: 0,
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ruta07: 0,
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ruta10: 2500, // output VAT 25%
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ruta11: 0,
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ruta12: 0,
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ruta39: 0,
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ruta40: 0,
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ruta48: 1000,
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ruta49: 1500, // 2500 - 1000
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ruta05: 10000, ruta06: 0, ruta07: 0,
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ruta10: 2500, 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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ruta39: 0, ruta40: 0,
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ruta48: 1000, ruta49: 1500,
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},
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invoiceCount: 5,
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transactionCount: 10,
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@@ -113,6 +111,7 @@ describe('getVatDeclarationSummary', () => {
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invoices: { ruta05: 10000, ruta06: 0, ruta07: 0, ruta10: 2500, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, base25: 10000, base12: 0, base6: 0 },
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transactions: { ruta48: 1000 },
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receipts: { ruta48: 0 },
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reverseCharge: emptyRc,
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},
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}
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@@ -127,16 +126,12 @@ describe('getVatDeclarationSummary', () => {
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const declaration: VatDeclaration = {
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period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' },
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rutor: {
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ruta05: 2000, // domestic taxable sales
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ruta06: 0,
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ruta07: 0,
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ruta10: 500, // output VAT 25%
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ruta11: 0,
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ruta12: 0,
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ruta39: 0,
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ruta40: 0,
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ruta48: 3000,
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ruta49: -2500, // 500 - 3000
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ruta05: 2000, ruta06: 0, ruta07: 0,
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ruta10: 500, 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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ruta39: 0, ruta40: 0,
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ruta48: 3000, ruta49: -2500,
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},
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invoiceCount: 1,
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transactionCount: 20,
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@@ -144,6 +139,7 @@ describe('getVatDeclarationSummary', () => {
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invoices: { ruta05: 2000, ruta06: 0, ruta07: 0, ruta10: 500, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, base25: 2000, base12: 0, base6: 0 },
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transactions: { ruta48: 3000 },
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receipts: { ruta48: 0 },
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reverseCharge: emptyRc,
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},
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}
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@@ -151,6 +147,32 @@ describe('getVatDeclarationSummary', () => {
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expect(summary.isRefund).toBe(true)
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expect(summary.vatToPay).toBe(-2500)
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})
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it('includes ruta30-32 in totalOutputVat', () => {
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const declaration: VatDeclaration = {
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period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' },
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rutor: {
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ruta05: 10000, ruta06: 0, ruta07: 0,
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ruta10: 2500, ruta11: 0, ruta12: 0,
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ruta20: 0, ruta21: 5000, ruta22: 0, ruta23: 0, ruta24: 0,
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ruta30: 1250, ruta31: 0, ruta32: 0,
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ruta39: 0, ruta40: 0,
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ruta48: 2250, ruta49: 1500,
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},
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invoiceCount: 2,
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transactionCount: 0,
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breakdown: {
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invoices: { ruta05: 10000, ruta06: 0, ruta07: 0, ruta10: 2500, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, base25: 10000, base12: 0, base6: 0 },
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transactions: { ruta48: 0 },
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receipts: { ruta48: 0 },
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reverseCharge: { ruta20: 0, ruta21: 5000, ruta22: 0, ruta23: 0, ruta24: 0, ruta30: 1250, ruta31: 0, ruta32: 0 },
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},
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}
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const summary = getVatDeclarationSummary(declaration)
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// totalOutputVat = ruta10 + ruta30 = 2500 + 1250 = 3750
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expect(summary.totalOutputVat).toBe(3750)
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})
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})
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// ============================================================
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@@ -158,14 +180,17 @@ describe('getVatDeclarationSummary', () => {
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//
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// Mock queue order per call:
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// [0] fetchAllRows: journal_entry_lines (VAT-relevant accounts)
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// [1] entry counts: journal_entries source_type
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// [1] fetchAllRows: journal_entries for reverse charge bases
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// [2] (if rc entries found) fetchAllRows: supplier_invoices
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// [N] entry counts: journal_entries source_type
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// ============================================================
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describe('calculateVatDeclaration', () => {
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it('returns all zeros when no ledger lines exist', async () => {
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results = [
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{ data: [], error: null },
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{ data: [], error: null },
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{ data: [], error: null }, // journal_entry_lines
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null }, // entry counts
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]
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const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1)
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@@ -174,6 +199,9 @@ describe('calculateVatDeclaration', () => {
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expect(result.rutor.ruta10).toBe(0)
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expect(result.rutor.ruta11).toBe(0)
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expect(result.rutor.ruta12).toBe(0)
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expect(result.rutor.ruta30).toBe(0)
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expect(result.rutor.ruta31).toBe(0)
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expect(result.rutor.ruta32).toBe(0)
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expect(result.rutor.ruta48).toBe(0)
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expect(result.rutor.ruta49).toBe(0)
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expect(result.invoiceCount).toBe(0)
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@@ -193,6 +221,7 @@ describe('calculateVatDeclaration', () => {
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [{ source_type: 'invoice_created' }, { source_type: 'invoice_created' }], error: null },
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]
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@@ -220,6 +249,7 @@ describe('calculateVatDeclaration', () => {
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [{ source_type: 'bank_transaction' }, { source_type: 'bank_transaction' }], error: null },
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]
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@@ -238,6 +268,7 @@ describe('calculateVatDeclaration', () => {
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null },
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]
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@@ -256,6 +287,7 @@ describe('calculateVatDeclaration', () => {
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null },
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]
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@@ -278,6 +310,7 @@ describe('calculateVatDeclaration', () => {
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [{ source_type: 'invoice_created' }, { source_type: 'credit_note' }], error: null },
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]
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@@ -299,6 +332,7 @@ describe('calculateVatDeclaration', () => {
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null },
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]
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@@ -319,6 +353,7 @@ describe('calculateVatDeclaration', () => {
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null },
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]
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@@ -330,6 +365,7 @@ describe('calculateVatDeclaration', () => {
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it('accepts accountingMethod parameter for backward compatibility', async () => {
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results = [
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{ data: [], error: null },
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null },
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]
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@@ -356,6 +392,7 @@ describe('calculateVatDeclaration', () => {
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null },
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]
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@@ -372,3 +409,314 @@ describe('calculateVatDeclaration', () => {
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expect(result.rutor.ruta49).toBe(2280)
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})
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})
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// ============================================================
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// Reverse charge (ruta 20-24, 30-32) tests
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// ============================================================
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describe('calculateVatDeclaration — reverse charge', () => {
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it('maps 2614/2624/2634 credit balances to ruta30/31/32', async () => {
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results = [
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{
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data: [
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// Reverse charge output VAT accounts
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{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
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{ account_number: '2624', debit_amount: 0, credit_amount: 120 },
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{ account_number: '2634', debit_amount: 0, credit_amount: 60 },
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// Corresponding input VAT (2645)
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{ account_number: '2645', debit_amount: 1430, credit_amount: 0 },
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries (no supplier invoices for base query)
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{ data: [], error: null }, // entry counts
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]
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const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta30).toBe(1250)
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expect(result.rutor.ruta31).toBe(120)
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expect(result.rutor.ruta32).toBe(60)
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expect(result.rutor.ruta48).toBe(1430)
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// ruta49 = (0+0+0 + 1250+120+60) - 1430 = 0
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expect(result.rutor.ruta49).toBe(0)
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})
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it('includes ruta30-32 in ruta49 formula', async () => {
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results = [
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{
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data: [
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// Regular output VAT
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{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
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{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
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// Reverse charge output VAT
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{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
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// Input VAT (regular + calculated)
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{ account_number: '2641', debit_amount: 300, credit_amount: 0 },
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{ account_number: '2645', debit_amount: 500, credit_amount: 0 },
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null }, // entry counts
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]
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const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta10).toBe(2500)
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expect(result.rutor.ruta30).toBe(500)
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expect(result.rutor.ruta48).toBe(800)
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// ruta49 = (2500 + 0 + 0 + 500 + 0 + 0) - 800 = 2200
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expect(result.rutor.ruta49).toBe(2200)
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})
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it('populates ruta21 for EU services reverse charge base', async () => {
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results = [
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{
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data: [
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{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
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{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
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],
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error: null,
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},
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// rc journal entries — found a posted supplier invoice entry
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{
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data: [
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{ id: 'je-1', source_id: 'si-1' },
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],
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error: null,
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},
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// supplier_invoices lookup
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{
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data: [
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{
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id: 'si-1',
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supplier_id: 'sup-1',
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reverse_charge: true,
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is_credit_note: false,
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subtotal_sek: null,
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subtotal: 5000,
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currency: 'SEK',
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exchange_rate: null,
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suppliers: { supplier_type: 'eu_business' },
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},
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],
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error: null,
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},
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{ data: [], error: null }, // entry counts
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]
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const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta21).toBe(5000)
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expect(result.rutor.ruta20).toBe(0)
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expect(result.rutor.ruta22).toBe(0)
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expect(result.rutor.ruta30).toBe(1250)
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expect(result.breakdown.reverseCharge.ruta21).toBe(5000)
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expect(result.breakdown.reverseCharge.ruta30).toBe(1250)
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})
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it('populates ruta22 for non-EU services reverse charge base', async () => {
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results = [
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{
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data: [
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{ account_number: '2614', debit_amount: 0, credit_amount: 750 },
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{ account_number: '2645', debit_amount: 750, credit_amount: 0 },
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],
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error: null,
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},
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{
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data: [
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{ id: 'je-1', source_id: 'si-1' },
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],
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error: null,
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},
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{
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data: [
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{
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id: 'si-1',
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supplier_id: 'sup-1',
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reverse_charge: true,
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is_credit_note: false,
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subtotal_sek: 3000,
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subtotal: 300,
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currency: 'USD',
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exchange_rate: 10,
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suppliers: { supplier_type: 'non_eu_business' },
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},
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],
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error: null,
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},
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1)
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// Uses subtotal_sek when available
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expect(result.rutor.ruta22).toBe(3000)
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expect(result.rutor.ruta21).toBe(0)
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})
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it('populates ruta24 for domestic reverse charge base', async () => {
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results = [
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{
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data: [
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{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
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{ account_number: '2645', debit_amount: 500, credit_amount: 0 },
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],
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error: null,
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},
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{
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data: [
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{ id: 'je-1', source_id: 'si-1' },
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],
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error: null,
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},
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{
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data: [
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{
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id: 'si-1',
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supplier_id: 'sup-1',
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reverse_charge: true,
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is_credit_note: false,
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subtotal_sek: null,
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subtotal: 2000,
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currency: 'SEK',
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exchange_rate: null,
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suppliers: { supplier_type: 'swedish_business' },
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},
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1)
|
||||
|
||||
expect(result.rutor.ruta24).toBe(2000)
|
||||
expect(result.rutor.ruta21).toBe(0)
|
||||
expect(result.rutor.ruta22).toBe(0)
|
||||
})
|
||||
|
||||
it('returns zero ruta20-24 when no reverse charge entries exist', async () => {
|
||||
results = [
|
||||
{
|
||||
data: [
|
||||
{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
|
||||
{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
{ data: [], error: null }, // no rc journal entries
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1)
|
||||
|
||||
expect(result.rutor.ruta20).toBe(0)
|
||||
expect(result.rutor.ruta21).toBe(0)
|
||||
expect(result.rutor.ruta22).toBe(0)
|
||||
expect(result.rutor.ruta23).toBe(0)
|
||||
expect(result.rutor.ruta24).toBe(0)
|
||||
})
|
||||
|
||||
it('credit notes reduce reverse charge bases', async () => {
|
||||
results = [
|
||||
{
|
||||
data: [
|
||||
// Original invoice RC VAT
|
||||
{ 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: 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, 'user-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)
|
||||
})
|
||||
|
||||
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, 'user-1', 'monthly', 2024, 1)
|
||||
|
||||
// Only the posted entry's invoice (5000) should count
|
||||
expect(result.rutor.ruta21).toBe(5000)
|
||||
})
|
||||
})
|
||||
|
||||
@@ -32,6 +32,10 @@ const ACCOUNT_RUTA: Record<string, { box: keyof VatDeclarationRutor; side: 'cred
|
||||
'2611': { box: 'ruta10', side: 'credit' },
|
||||
'2621': { box: 'ruta11', side: 'credit' },
|
||||
'2631': { box: 'ruta12', side: 'credit' },
|
||||
// Reverse charge output VAT → ruta 30/31/32
|
||||
'2614': { box: 'ruta30', side: 'credit' },
|
||||
'2624': { box: 'ruta31', side: 'credit' },
|
||||
'2634': { box: 'ruta32', side: 'credit' },
|
||||
// Input VAT → ruta 48
|
||||
'2641': { box: 'ruta48', side: 'debit' },
|
||||
'2645': { box: 'ruta48', side: 'debit' },
|
||||
@@ -162,6 +166,8 @@ export async function calculateVatDeclaration(
|
||||
const rutor: VatDeclarationRutor = {
|
||||
ruta05: 0, ruta06: 0, ruta07: 0,
|
||||
ruta10: 0, ruta11: 0, ruta12: 0,
|
||||
ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0,
|
||||
ruta30: 0, ruta31: 0, ruta32: 0,
|
||||
ruta39: 0, ruta40: 0,
|
||||
ruta48: 0, ruta49: 0,
|
||||
}
|
||||
@@ -175,7 +181,11 @@ export async function calculateVatDeclaration(
|
||||
rutor[mapping.box] = round(rutor[mapping.box] + balance)
|
||||
}
|
||||
|
||||
rutor.ruta49 = round(rutor.ruta10 + rutor.ruta11 + rutor.ruta12 - rutor.ruta48)
|
||||
rutor.ruta49 = round(
|
||||
rutor.ruta10 + rutor.ruta11 + rutor.ruta12 +
|
||||
rutor.ruta30 + rutor.ruta31 + rutor.ruta32 -
|
||||
rutor.ruta48
|
||||
)
|
||||
|
||||
// Compute per-rate base amounts from individual revenue accounts
|
||||
const revenueByRate = {
|
||||
@@ -188,6 +198,14 @@ 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, userId, 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')
|
||||
@@ -228,10 +246,114 @@ export async function calculateVatDeclaration(
|
||||
},
|
||||
transactions: { ruta48: rutor.ruta48 },
|
||||
receipts: { ruta48: 0 },
|
||||
reverseCharge: {
|
||||
ruta20: rutor.ruta20,
|
||||
ruta21: rutor.ruta21,
|
||||
ruta22: rutor.ruta22,
|
||||
ruta23: rutor.ruta23,
|
||||
ruta24: rutor.ruta24,
|
||||
ruta30: rutor.ruta30,
|
||||
ruta31: rutor.ruta31,
|
||||
ruta32: rutor.ruta32,
|
||||
},
|
||||
},
|
||||
}
|
||||
}
|
||||
|
||||
/**
|
||||
* 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,
|
||||
userId: 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',
|
||||
]
|
||||
const entries = await fetchAllRows<{
|
||||
id: string
|
||||
source_id: string
|
||||
}>(({ from, to }) =>
|
||||
supabase
|
||||
.from('journal_entries')
|
||||
.select('id, source_id')
|
||||
.eq('user_id', userId)
|
||||
.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('user_id', userId)
|
||||
.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
|
||||
*/
|
||||
@@ -244,7 +366,10 @@ export function getVatDeclarationSummary(declaration: VatDeclaration): {
|
||||
const totalOutputVat = round(
|
||||
declaration.rutor.ruta10 +
|
||||
declaration.rutor.ruta11 +
|
||||
declaration.rutor.ruta12
|
||||
declaration.rutor.ruta12 +
|
||||
declaration.rutor.ruta30 +
|
||||
declaration.rutor.ruta31 +
|
||||
declaration.rutor.ruta32
|
||||
)
|
||||
|
||||
const totalInputVat = declaration.rutor.ruta48
|
||||
|
||||
Reference in New Issue
Block a user