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fix(supplier-invoices): reverse credit notes on paid kontantmetoden invoices (#1430)

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Under kontantmetoden the credit flow skipped the reversing verifikat
entirely, gated on accounting_method === 'accrual' in all three surfaces
(dashboard route, v1 route, pending-operations commit).

That is right only while the original is still UNPAID: nothing reached the
ledger, so there is no entry to reverse and recognition waits for cash. But
a PAID original was already booked by its payment verifikat (expense +
2641 ingaende moms). Crediting it marked the invoice 'credited' with zero
accounting trace, leaving both the cost and the moms deduction overstated
and nothing to link a later refund back to.

Adds supplierCreditNoteNeedsJournalEntry(), the mirror of the customer
side's creditNoteNeedsJournalEntry(): reverse whenever the original
actually reached the ledger, whatever the configured method.
createSupplierCreditNoteEntry's existing shape already suits the cash case,
the 2440 debit leaves a claim on the supplier that the refund clears, just
as the customer side leaves a 1510 credit for a refund owed.

The v1 route's GDPR-minimised projection dropped exactly the booked-ness
columns this needs; they are restored with a comment explaining why, since
status alone misses a part-paid-but-booked original (rows predating #1413).

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
2026-08-06 12:06:00 +02:00
committed by GitHub
co-authored by Jakob Wennberg Claude Opus 5
parent 5b0ca3d874
commit d73f288927
7 changed files with 207 additions and 17 deletions
Download Patch File Download Diff File Expand all files Collapse all files
app/api/supplier-invoices/[id]/credit/__tests__/route.test.ts
+56
View File
@@ -158,4 +158,60 @@ describe('POST /api/supplier-invoices/[id]/credit', () => {
'Leverantör AB',
)
})
it('skips the reversing entry under kontantmetoden while the original is unpaid', async () => {
// Nothing reached the ledger at registration, so there is no entry to
// reverse: recognition correctly waits for the refund.
const creditNote = makeSupplierInvoice({
id: 'credit-1',
is_credit_note: true,
credited_invoice_id: 'invoice-1',
})
enqueueMany([
{ data: { ...original, status: 'registered', paid_amount: 0, paid_at: null, payment_journal_entry_id: null, registration_journal_entry_id: null }, error: null },
{ data: 2, error: null },
{ data: creditNote, error: null },
{ data: null, error: null },
{ data: { accounting_method: 'cash' }, error: null },
{ data: null, error: null },
])
const response = await POST(
createMockRequest('/api/supplier-invoices/invoice-1/credit', { method: 'POST' }),
createMockRouteParams({ id: 'invoice-1' }),
)
const { status } = await parseJsonResponse(response)
expect(status).toBe(200)
expect(createCreditEntryMock).not.toHaveBeenCalled()
})
it('reverses under kontantmetoden once the payment already booked the expense', async () => {
// The payment verifikat booked expense + 2641 ingående moms. Skipping the
// reversal here would leave both the cost and the moms deduction
// overstated for as long as the credit stands.
const creditNote = makeSupplierInvoice({
id: 'credit-1',
is_credit_note: true,
credited_invoice_id: 'invoice-1',
})
enqueueMany([
{ data: { ...original, status: 'paid', paid_amount: 1250, paid_at: '2026-03-12', payment_journal_entry_id: 'je-payment' }, error: null },
{ data: 2, error: null },
{ data: creditNote, error: null },
{ data: null, error: null },
{ data: { accounting_method: 'cash' }, error: null },
{ data: null, error: null },
{ data: null, error: null },
])
createCreditEntryMock.mockResolvedValue({ id: 'journal-1' })
const response = await POST(
createMockRequest('/api/supplier-invoices/invoice-1/credit', { method: 'POST' }),
createMockRouteParams({ id: 'invoice-1' }),
)
const { status } = await parseJsonResponse(response)
expect(status).toBe(200)
expect(createCreditEntryMock).toHaveBeenCalledTimes(1)
})
})
app/api/supplier-invoices/[id]/credit/route.ts
+7 -3
View File
@@ -2,6 +2,7 @@ import { NextResponse } from 'next/server'
import { eventBus } from '@/lib/events'
import { ensureInitialized } from '@/lib/init'
import { createSupplierCreditNoteEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
import { supplierCreditNoteNeedsJournalEntry } from '@/lib/bookkeeping/booking-mode'
import { cancelSchedulesForSource } from '@/lib/bookkeeping/accruals/service'
import { isBookkeepingError } from '@/lib/bookkeeping/errors'
import { withRouteContext } from '@/lib/api/with-route-context'
@@ -106,10 +107,13 @@ export const POST = withRouteContext(
const accountingMethod = (settings?.accounting_method as AccountingMethod) || 'accrual'
// Cash method: skip, no original registration entry to reverse;
// recognition is deferred until refund.
// Kontantmetoden skips only while the original is still UNPAID: nothing
// reached the ledger, so there is nothing to reverse and recognition
// rightly waits for cash. A PAID original was already booked by its
// payment verifikat (expense + 2641 ingående moms), and leaving that
// un-reversed overstates both the cost and the moms deduction.
let journalEntryId: string | null = null
if (accountingMethod === 'accrual') {
if (supplierCreditNoteNeedsJournalEntry(accountingMethod, original)) {
try {
// Pass the ORIGINAL items: deferred lines carry their periodisering
// fields there, so the credit entry reverses against the same 17xx
app/api/v1/companies/[companyId]/supplier-invoices/[id]/credit/route.ts
+24 -11
View File
@@ -25,6 +25,7 @@ import { withApiV1 } from '@/lib/api/v1/with-api-v1'
import { v1ErrorResponse, v1ErrorResponseFromCode } from '@/lib/api/v1/errors'
import { checkPeriodLock } from '@/lib/api/v1/check-period-lock'
import { createSupplierCreditNoteEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
import { supplierCreditNoteNeedsJournalEntry } from '@/lib/bookkeeping/booking-mode'
import { reverseEntry } from '@/lib/bookkeeping/engine'
import { isBookkeepingError } from '@/lib/bookkeeping/errors'
import { eventBus } from '@/lib/events'
@@ -47,18 +48,25 @@ const SI_RESPONSE_COLUMNS =
// flow are projected. `user_id` and `company_id` were dropped earlier; this
// round drops `notes` (the original SI's free-text notes are never copied
// onto the credit note and never inspected) plus several housekeeping
// fields (`paid_at`, `payment_journal_entry_id`, `transaction_id`,
// `document_id`, `payment_reference`, `paid_amount`, `delivery_date`,
// `received_date`, `is_credit_note`, `reversed_at`, `created_at`,
// `updated_at`) that the credit handler never reads. SEK-conversion fields
// (`subtotal_sek` / `vat_amount_sek` / `total_sek`) ARE read: they're
// copied verbatim onto the credit-note row so the 2440 reversal nets
// correctly.
// fields (`transaction_id`, `document_id`, `payment_reference`,
// `delivery_date`, `received_date`, `is_credit_note`, `reversed_at`,
// `created_at`, `updated_at`) that the credit handler never reads. SEK-
// conversion fields (`subtotal_sek` / `vat_amount_sek` / `total_sek`) ARE
// read: they're copied verbatim onto the credit-note row so the 2440
// reversal nets correctly.
//
// `registration_journal_entry_id`, `payment_journal_entry_id`, `paid_at` and
// `paid_amount` were dropped in that round but are read again now: they are
// the booked-ness signals supplierCreditNoteNeedsJournalEntry() needs to
// decide whether a kontantmetoden credit note must reverse an entry the
// payment already posted. `status` alone is too weak, it misses a
// part-paid-but-booked original (rows predating the #1413 guard).
const SI_FULL_COLUMNS = `
id, supplier_id, supplier_invoice_number, invoice_date, status,
currency, exchange_rate,
subtotal, subtotal_sek, vat_amount, vat_amount_sek, total, total_sek,
vat_treatment, reverse_charge, remaining_amount,
registration_journal_entry_id, payment_journal_entry_id, paid_at, paid_amount,
is_credit_note, credited_invoice_id, arrival_number, default_dimensions,
supplier:suppliers(id, name, supplier_type),
items:supplier_invoice_items(id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount, reverse_charge_rate, dimensions)
@@ -154,6 +162,10 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
reverse_charge: boolean
remaining_amount: number
paid_amount: number
// Booked-ness signals for supplierCreditNoteNeedsJournalEntry().
registration_journal_entry_id: string | null
payment_journal_entry_id: string | null
paid_at: string | null
is_credit_note: boolean
credited_invoice_id: string | null
supplier_invoice_number: string
@@ -338,9 +350,10 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
}
}
// Accrual: post the reversing JE. Cash basis: skip (no original
// registration entry to reverse; refund is recognized when the bank
// transaction is booked).
// Post the reversing JE whenever the original actually reached the ledger.
// Kontantmetoden skips only while the original is still UNPAID: a paid one
// was booked by its payment verifikat (expense + 2641 ingående moms), so
// skipping there would overstate both the cost and the moms deduction.
const { data: settings } = await ctx.supabase
.from('company_settings')
.select('accounting_method')
@@ -350,7 +363,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
?? 'accrual') as AccountingMethod
let journalEntryId: string | null = null
if (accountingMethod === 'accrual') {
if (supplierCreditNoteNeedsJournalEntry(accountingMethod, typed)) {
try {
const entry = await createSupplierCreditNoteEntry(
ctx.supabase,