feat(vat): add per-account declaration treatments (#1588)

Closes #1457
2026-08-13 17:03:35 +02:00
parent 7881f757a9
commit d02fd82191
32 changed files with 1196 additions and 253 deletions
@@ -0,0 +1,52 @@
+'use client'
+
+import { useTranslations } from 'next-intl'
+import { Label } from '@/components/ui/label'
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
+import {
+  vatTreatmentsForAccountClass,
+  type AccountVatTreatment,
+} from '@/lib/vat/account-vat-treatment'
+
+interface AccountVatTreatmentSelectProps {
+  value: AccountVatTreatment | 'none'
+  onValueChange: (value: AccountVatTreatment | 'none') => void
+  accountClass: number | null
+}
+
+export function AccountVatTreatmentSelect({
+  value,
+  onValueChange,
+  accountClass,
+}: AccountVatTreatmentSelectProps) {
+  const t = useTranslations('chart_of_accounts')
+  const isRelevant = accountClass === 3 ||
+    (accountClass !== null && accountClass >= 4 && accountClass <= 6)
+  const treatments = accountClass === null ? [] : vatTreatmentsForAccountClass(accountClass)
+
+  return (
+    <div className="space-y-2">
+      <Label>{t('vat_treatment_label')}</Label>
+      <Select
+        value={value}
+        onValueChange={(next) => onValueChange(next as AccountVatTreatment | 'none')}
+        disabled={!isRelevant}
+      >
+        <SelectTrigger aria-label={t('vat_treatment_label')}>
+          <SelectValue />
+        </SelectTrigger>
+        <SelectContent>
+          <SelectItem value="none">{t('vat_treatment_none')}</SelectItem>
+          {treatments.map((treatment) => (
+            <SelectItem key={treatment} value={treatment}>
+              {t(`vat_treatment_${treatment}`)}
+            </SelectItem>
+          ))}
+        </SelectContent>
+      </Select>
+      <p className="text-xs text-muted-foreground">
+        {isRelevant ? t('vat_treatment_help') : t('vat_treatment_not_applicable')}
+      </p>
+    </div>
+  )
+}
@@ -19,6 +19,11 @@ import { isStandardBASAccount } from '@/lib/bookkeeping/bas-reference'
 import { classifyAccount } from '@/lib/bookkeeping/account-classifier'
 import type { BASAccount } from '@/types'
 import { getErrorMessage as getUserErrorMessage } from '@/lib/errors/get-error-message'
+import { AccountVatTreatmentSelect } from './AccountVatTreatmentSelect'
+import {
+  defaultRateForVatTreatment,
+  type AccountVatTreatment,
+} from '@/lib/vat/account-vat-treatment'

 /**
 * The create path hands back the full row the API inserted. The reactivate
@@ -49,6 +54,7 @@ export function AddAccountDialog({
  // "Standard moms": the moms-sats a booking line defaults to when this konto is
  // picked. 'none' = no default. SelectItem values are stringified decimals.
  const [defaultVatRate, setDefaultVatRate] = useState('none')
+  const [defaultVatTreatment, setDefaultVatTreatment] = useState<AccountVatTreatment | 'none'>('none')
  const [sruCode, setSruCode] = useState('')
  const [normalBalance, setNormalBalance] = useState<'debit' | 'credit'>('debit')
  const [isSaving, setIsSaving] = useState(false)
@@ -102,6 +108,7 @@ export function AddAccountDialog({
          normal_balance: normalBalance,
          description: description || null,
          default_vat_rate: defaultVatRate === 'none' ? null : parseFloat(defaultVatRate),
+          default_vat_treatment: defaultVatTreatment === 'none' ? null : defaultVatTreatment,
          sru_code: sruCode || null,
        }),
      })
@@ -127,6 +134,7 @@ export function AddAccountDialog({
      setAccountName('')
      setDescription('')
      setDefaultVatRate('none')
+      setDefaultVatTreatment('none')
      setSruCode('')
      onCreated(createdAccount)
      onOpenChange(false)
@@ -162,6 +170,7 @@ export function AddAccountDialog({
      setAccountName('')
      setDescription('')
      setDefaultVatRate('none')
+      setDefaultVatTreatment('none')
      setSruCode('')
      onCreated({ account_number: accountNumber })
      onOpenChange(false)
@@ -260,6 +269,18 @@ export function AddAccountDialog({
            />
          </div>

+          <AccountVatTreatmentSelect
+            value={defaultVatTreatment}
+            accountClass={derived ? Number(accountNumber.charAt(0)) : null}
+            onValueChange={(treatment) => {
+              setDefaultVatTreatment(treatment)
+              if (treatment !== 'none') {
+                const rate = defaultRateForVatTreatment(treatment, Number(accountNumber.charAt(0)))
+                setDefaultVatRate(rate === null ? 'none' : String(rate))
+              }
+            }}
+          />
+
          <div className="grid grid-cols-2 gap-4">
            <div className="space-y-2">
              <Label>Standard moms <span className="text-muted-foreground">(valfritt)</span></Label>
@@ -275,12 +296,6 @@ export function AddAccountDialog({
                  <SelectItem value="0.06">6 %</SelectItem>
                </SelectContent>
              </Select>
-              {accountNumber.length === 4 && accountNumber.startsWith('3') && (
-                <p className="text-xs text-muted-foreground">
-                  På intäktskonton avgör satsen också om kontot räknas som
-                  momspliktig försäljning i ruta 05 i momsdeklarationen.
-                </p>
-              )}
            </div>
            <div className="space-y-2">
              <Label>SRU-kod <span className="text-muted-foreground">(valfritt)</span></Label>
@@ -32,6 +32,11 @@ import {
  type DimensionRuleType,
 } from '@/components/dimensions/types'
 import type { BASAccount } from '@/types'
+import { AccountVatTreatmentSelect } from './AccountVatTreatmentSelect'
+import {
+  defaultRateForVatTreatment,
+  type AccountVatTreatment,
+} from '@/lib/vat/account-vat-treatment'

 interface EditAccountDialogProps {
  open: boolean
@@ -65,6 +70,9 @@ export function EditAccountDialog({ open, onOpenChange, account, onSaved }: Edit
  const [defaultVatRate, setDefaultVatRate] = useState(
    account.default_vat_rate != null ? String(account.default_vat_rate) : 'none',
  )
+  const [defaultVatTreatment, setDefaultVatTreatment] = useState<AccountVatTreatment | 'none'>(
+    account.default_vat_treatment ?? 'none',
+  )
  const [sruCode, setSruCode] = useState(account.sru_code || '')
  const [isActive, setIsActive] = useState(account.is_active)
  const [isSaving, setIsSaving] = useState(false)
@@ -256,6 +264,7 @@ export function EditAccountDialog({ open, onOpenChange, account, onSaved }: Edit
          account_name: accountName,
          description: description || null,
          default_vat_rate: defaultVatRate === 'none' ? null : parseFloat(defaultVatRate),
+          default_vat_treatment: defaultVatTreatment === 'none' ? null : defaultVatTreatment,
          sru_code: sruCode || null,
          is_active: isActive,
        }),
@@ -313,6 +322,18 @@ export function EditAccountDialog({ open, onOpenChange, account, onSaved }: Edit
            />
          </div>

+          <AccountVatTreatmentSelect
+            value={defaultVatTreatment}
+            accountClass={account.account_class}
+            onValueChange={(treatment) => {
+              setDefaultVatTreatment(treatment)
+              if (treatment !== 'none') {
+                const rate = defaultRateForVatTreatment(treatment, account.account_class)
+                setDefaultVatRate(rate === null ? 'none' : String(rate))
+              }
+            }}
+          />
+
          <div className="grid grid-cols-1 sm:grid-cols-2 gap-4">
            <div className="space-y-2">
              <Label>Standard moms</Label>
@@ -328,12 +349,6 @@ export function EditAccountDialog({ open, onOpenChange, account, onSaved }: Edit
                  <SelectItem value="0.06">6 %</SelectItem>
                </SelectContent>
              </Select>
-              {account.account_class === 3 && (
-                <p className="text-xs text-muted-foreground">
-                  På intäktskonton avgör satsen också om kontot räknas som
-                  momspliktig försäljning i ruta 05 i momsdeklarationen.
-                </p>
-              )}
            </div>
            <div className="space-y-2">
              <Label>SRU-kod</Label>
@@ -1,6 +1,7 @@
 'use client'

 import { useState, useMemo } from 'react'
+import { useTranslations } from 'next-intl'
 import { Card, CardContent, CardDescription, CardHeader, CardTitle } from '@/components/ui/card'
 import { Button } from '@/components/ui/button'
 import { Input } from '@/components/ui/input'
@@ -31,16 +32,26 @@ import {
 import type { AccountMapping } from '@/lib/import/types'
 import type { BASAccount } from '@/types'
 import { getAccountClassName } from '@/lib/bookkeeping/account-descriptions'
+import {
+  defaultRateForVatTreatment,
+  vatTreatmentsForAccountClass,
+  type AccountVatTreatment,
+} from '@/lib/vat/account-vat-treatment'

 interface AccountMappingStepProps {
  mappings: AccountMapping[]
  basAccounts: BASAccount[]
  onMappingChange: (sourceAccount: string, targetAccount: string, targetName: string) => void
+  onVatTreatmentChange?: (
+    sourceAccount: string,
+    treatment: AccountVatTreatment | null,
+    rate: number | null,
+  ) => void
  onContinue: () => void
  onBack: () => void
 }

-type FilterType = 'all' | 'unmapped' | 'low_confidence' | 'manual'
+type FilterType = 'all' | 'unmapped' | 'vat_review' | 'low_confidence' | 'manual'

 const PAGE_SIZE = 50

@@ -48,14 +59,17 @@ export default function AccountMappingStep({
  mappings,
  basAccounts,
  onMappingChange,
+  onVatTreatmentChange,
  onContinue,
  onBack,
 }: AccountMappingStepProps) {
+  const t = useTranslations('chart_of_accounts')
  const [searchTerm, setSearchTerm] = useState('')
  // Default to showing unmapped accounts first (most actionable)
  const [filter, setFilter] = useState<FilterType>(() => {
    const hasUnmapped = mappings.some((m) => !m.targetAccount)
-    return hasUnmapped ? 'unmapped' : 'all'
+    const hasVatReview = mappings.some((m) => m.requiresVatTreatmentReview && !m.vatTreatmentReviewed)
+    return hasUnmapped ? 'unmapped' : hasVatReview ? 'vat_review' : 'all'
  })
  const [currentPage, setCurrentPage] = useState(1)

@@ -71,6 +85,9 @@ export default function AccountMappingStep({
      case 'low_confidence':
        result = result.filter((m) => m.targetAccount && m.confidence < 0.7)
        break
+      case 'vat_review':
+        result = result.filter((m) => m.requiresVatTreatmentReview && !m.vatTreatmentReviewed)
+        break
      case 'manual':
        result = result.filter((m) => m.isOverride)
        break
@@ -114,10 +131,11 @@ export default function AccountMappingStep({
    const unmapped = mappings.filter((m) => !m.targetAccount).length
    const lowConfidence = mappings.filter((m) => m.targetAccount && m.confidence < 0.7).length
    const manual = mappings.filter((m) => m.isOverride).length
-    return { unmapped, lowConfidence, manual }
+    const vatReview = mappings.filter((m) => m.requiresVatTreatmentReview && !m.vatTreatmentReviewed).length
+    return { unmapped, lowConfidence, manual, vatReview }
  }, [mappings])

-  const canContinue = stats.unmapped === 0
+  const canContinue = stats.unmapped === 0 && stats.vatReview === 0

  // Group BAS accounts by class for the dropdown
  const accountsByClass = useMemo(() => {
@@ -145,6 +163,14 @@ export default function AccountMappingStep({
        <CardContent className="space-y-4">
          {/* Stats */}
          <div className="flex gap-4 flex-wrap">
+            <Badge
+              variant={filter === 'vat_review' ? 'default' : stats.vatReview > 0 ? 'secondary' : 'outline'}
+              className="cursor-pointer"
+              onClick={() => handleFilterChange('vat_review')}
+            >
+              <AlertCircle className="h-3 w-3 mr-1" />
+              {t('vat_review_filter', { count: stats.vatReview })}
+            </Badge>
            <Badge
              variant={filter === 'unmapped' ? 'destructive' : stats.unmapped > 0 ? 'destructive' : 'secondary'}
              className="cursor-pointer"
@@ -197,6 +223,7 @@ export default function AccountMappingStep({
              <SelectContent>
                <SelectItem value="all">Visa alla</SelectItem>
                <SelectItem value="unmapped">Ej mappade</SelectItem>
+                <SelectItem value="vat_review">{t('vat_review_filter', { count: stats.vatReview })}</SelectItem>
                <SelectItem value="low_confidence">Osäkra</SelectItem>
                <SelectItem value="manual">Manuellt satta</SelectItem>
              </SelectContent>
@@ -211,6 +238,7 @@ export default function AccountMappingStep({
                  <TableHead className="w-36">Källkonto</TableHead>
                  <TableHead>Källnamn</TableHead>
                  <TableHead className="w-12"></TableHead>
+                  <TableHead className="min-w-72">{t('vat_treatment_column')}</TableHead>
                  <TableHead className="w-64">Målkonto</TableHead>
                  <TableHead className="w-24">Konfidens</TableHead>
                </TableRow>
@@ -226,6 +254,78 @@ export default function AccountMappingStep({
                    <TableCell>
                      <ArrowRight className="h-4 w-4 text-muted-foreground" />
                    </TableCell>
+                    <TableCell>
+                      {onVatTreatmentChange &&
+                      mapping.sourceAccount === mapping.targetAccount &&
+                      ['3', '4', '5', '6'].includes(mapping.sourceAccount.charAt(0)) ? (
+                        <div className="flex min-w-72 gap-2">
+                          <Select
+                            value={mapping.defaultVatTreatment ?? 'none'}
+                            onValueChange={(value) => {
+                              const treatment = value === 'none'
+                                ? null
+                                : value as AccountVatTreatment
+                              const accountClass = Number(mapping.sourceAccount.charAt(0))
+                              const rate = treatment
+                                ? defaultRateForVatTreatment(treatment, accountClass)
+                                : null
+                              onVatTreatmentChange(mapping.sourceAccount, treatment, rate)
+                            }}
+                          >
+                            <SelectTrigger className={mapping.requiresVatTreatmentReview ? 'border-warning/60' : ''}>
+                              <SelectValue />
+                            </SelectTrigger>
+                            <SelectContent>
+                              <SelectItem value="none">{t('vat_treatment_none')}</SelectItem>
+                              {vatTreatmentsForAccountClass(
+                                Number(mapping.sourceAccount.charAt(0)),
+                              ).map((treatment) => (
+                                <SelectItem key={treatment} value={treatment}>
+                                  {t(`vat_treatment_${treatment}`)}
+                                </SelectItem>
+                              ))}
+                            </SelectContent>
+                          </Select>
+                          <Select
+                            value={mapping.defaultVatRate === null || mapping.defaultVatRate === undefined
+                              ? 'none'
+                              : String(mapping.defaultVatRate)}
+                            onValueChange={(value) => onVatTreatmentChange(
+                              mapping.sourceAccount,
+                              mapping.defaultVatTreatment ?? null,
+                              value === 'none' ? null : Number(value),
+                            )}
+                          >
+                            <SelectTrigger className="w-24" aria-label={t('vat_rate_label')}>
+                              <SelectValue />
+                            </SelectTrigger>
+                            <SelectContent>
+                              <SelectItem value="none">{t('vat_rate_none')}</SelectItem>
+                              <SelectItem value="0">0 %</SelectItem>
+                              <SelectItem value="0.25">25 %</SelectItem>
+                              <SelectItem value="0.12">12 %</SelectItem>
+                              <SelectItem value="0.06">6 %</SelectItem>
+                            </SelectContent>
+                          </Select>
+                          {mapping.requiresVatTreatmentReview && !mapping.vatTreatmentReviewed && (
+                            <Button
+                              type="button"
+                              variant="outline"
+                              size="sm"
+                              onClick={() => onVatTreatmentChange(
+                                mapping.sourceAccount,
+                                mapping.defaultVatTreatment ?? null,
+                                mapping.defaultVatRate ?? null,
+                              )}
+                            >
+                              {t('vat_treatment_confirm')}
+                            </Button>
+                          )}
+                        </div>
+                      ) : (
+                        <span className="text-muted-foreground">-</span>
+                      )}
+                    </TableCell>
                    <TableCell>
                      <Select
                        value={mapping.targetAccount || 'none'}
@@ -275,7 +375,7 @@ export default function AccountMappingStep({
                ))}
                {paginatedMappings.length === 0 && (
                  <TableRow>
-                    <TableCell colSpan={5} className="text-center text-muted-foreground py-8">
+                    <TableCell colSpan={6} className="text-center text-muted-foreground py-8">
                      Inga konton matchar filtret
                    </TableCell>
                  </TableRow>
@@ -35,6 +35,7 @@ interface ImportResultStepProps {
   *  bridge. Absent (failure, oversized file, parse miss) = plain header. */
  preview?: ImportPreview | null
  theaterModel?: TheaterModel | null
+  unresolvedVatAccountCount?: number
 }

 export default function ImportResultStep({
@@ -43,6 +44,7 @@ export default function ImportResultStep({
  onUndo,
  preview = null,
  theaterModel = null,
+  unresolvedVatAccountCount = 0,
 }: ImportResultStepProps) {
  const t = useTranslations('import')
  const { dialogProps, confirm } = useDestructiveConfirm()
@@ -193,6 +195,23 @@ export default function ImportResultStep({
        </Card>
      )}

+      {result.success && unresolvedVatAccountCount > 0 && (
+        <Card className="border-warning/40">
+          <CardHeader>
+            <CardTitle className="flex items-center gap-2 text-base">
+              <AlertCircle className="h-5 w-5 text-warning" />
+              {t('vat_review_title', { count: unresolvedVatAccountCount })}
+            </CardTitle>
+            <CardDescription>{t('vat_review_description')}</CardDescription>
+          </CardHeader>
+          <CardContent>
+            <Button asChild variant="outline">
+              <Link href="/chart-of-accounts">{t('vat_review_action')}</Link>
+            </Button>
+          </CardContent>
+        </Card>
+      )}
+
      {/* Dimensions detected (lossless SIE round-trip, dimensions plan PR5) */}
      {result.success && result.dimensionsImported && (
        <Card>