Bug/momsdek overflow (#465)
* feat(settings): add option for company name position in invoice PDF * feat(migrations): add backfill for VAT account labels to correct bad seed data * feat(migrations): add backfill for VAT account labels to correct bad seed data * fix(ui): improve accessibility for company name position toggle in PDF settings * fix(bookkeeping): align BAS 2026 reference data with official PDF Reconciled lib/bookkeeping/bas-data/ against the BAS 2026 v1.1 official chart (1286 accounts). All real discrepancies fixed: - 2089 Fond för utvecklingsutgifter: k2_excluded → true - 8417 Räntekostnader för dold räntekompensation: k2_excluded → true - 1250, 1260 renamed to "(Fritt konto för Inventarier, verktyg och installationer)" — BAS 2026 freed these slots - Periodiseringsfond 2120-2139: added year suffixes (2120 = "...2020" etc.) and added 8 missing accounts (2121-2127, 2129) for years 2019, 2021-2027. Dropped phantom 2022/2024 prior-parser garbage. - 4075-4078: EUland → EU-land - 8411: förlagsoch → förlags- och Verified: 1282 of 1286 PDF accounts match exactly after edits (remaining 4 are PDF-parser artifacts, not real data). Build clean. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat(migrations): backfill BAS 2026 account labels in chart_of_accounts Companion to the TS reference fix. Updates existing companies' rows where they still carry seed-data typos or generic names that don't match BAS 2026: - 4075-4078: EUland → EU-land (hyphenation) - 8411: förlagsoch → förlags- och (hyphenation) - 2120, 2130-2137, 2139: rename "Periodiseringsfond" (generic, no year) to the BAS 2026 canonical name with year suffix Defensive: every WHERE clause matches an EXACT current value. Rows that have been manually renamed by users — including those with a wrong year that may reference legacy fonds from an earlier BAS numbering cycle — are left untouched. No row is deleted. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat(migrations): fix wrong-year labels on Periodiseringsfond accounts Follow-up to 20260513140000. The first backfill only renamed accounts whose name was the generic "Periodiseringsfond" (no year). Many customers were seeded from an older BAS numbering cycle where 2126 = "2016", 2127 = "2017", etc. — BAS 2026 reuses those account numbers for years 2026/2027. This migration aligns the year tag with the BAS 2026 meaning of each account number across 2120-2127, 2129, 2130-2137, 2139. Only rows whose name still starts with "Periodiseringsfond" are touched — customers who renamed the account to something custom keep their name. Verified on staging: all 18 accounts now carry BAS 2026 canonical names. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(data): update account names and descriptions for clarity and consistency * fix(migrations): backfill account names for BAS 2026 freed accounts and refine Periodiseringsfond name matching * feat: enhance VAT handling with reverse charge logic and supplier type support * feat: implement VAT declaration validation rules and enhance moms box mapping --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Opus 4.7
Claude Opus 4.7
parent
9e0b89ee7e
commit
da39eb2d43
@@ -316,18 +316,80 @@ describe('buildMappingResultFromTemplate', () => {
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expect(result.vat_lines[0].debit_amount).toBe(30) // 530 * 0.06 / 1.06 = 30
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})
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it('produces reverse charge lines for EU purchases', () => {
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it('produces reverse charge lines for EU purchases (fiktiv moms + basbelopp)', () => {
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const template = getTemplate('it_saas_eu')
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const tx = makeTransaction({ amount: -1000 })
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const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
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expect(result.vat_lines).toHaveLength(2)
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// Fiktiv ingående moms
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// Four lines: fiktiv-moms pair + basbelopp pair. Without the basbelopp
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// pair the deklaration is rejected with FK004 (ruta 30-32 without 20-24).
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expect(result.vat_lines).toHaveLength(4)
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// Fiktiv ingående moms (EU: 2645)
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expect(result.vat_lines[0].account_number).toBe('2645')
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expect(result.vat_lines[0].debit_amount).toBe(250)
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// Fiktiv utgående moms
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// Fiktiv utgående moms (25%: 2614)
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expect(result.vat_lines[1].account_number).toBe('2614')
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expect(result.vat_lines[1].credit_amount).toBe(250)
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// Basbelopp EU services 25% → ruta 21
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expect(result.vat_lines[2].account_number).toBe('4535')
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expect(result.vat_lines[2].debit_amount).toBe(1000)
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// Motkonto basbelopp
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expect(result.vat_lines[3].account_number).toBe('4598')
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expect(result.vat_lines[3].credit_amount).toBe(1000)
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})
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it('defaults to eu_business supplier type when not set on template', () => {
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// it_cloud_hosting has no explicit reverse_charge_supplier_type
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const template = getTemplate('it_cloud_hosting')
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const tx = makeTransaction({ amount: -800 })
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const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
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expect(result.vat_lines).toHaveLength(4)
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// Defaults to EU services → 4535
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expect(result.vat_lines[2].account_number).toBe('4535')
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expect(result.vat_lines[2].debit_amount).toBe(800)
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})
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it('uses 4531 basbelopp for non-EU supplier type', () => {
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const template: BookingTemplate = {
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...getTemplate('it_cloud_hosting'),
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reverse_charge_supplier_type: 'non_eu_business',
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}
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const tx = makeTransaction({ amount: -1000 })
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const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
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expect(result.vat_lines).toHaveLength(4)
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expect(result.vat_lines[0].account_number).toBe('2645') // non-EU still uses 2645
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expect(result.vat_lines[2].account_number).toBe('4531') // non-EU services → ruta 22
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})
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it('uses 4425 basbelopp and 2647 for domestic (swedish) reverse charge', () => {
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const template: BookingTemplate = {
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...getTemplate('it_cloud_hosting'),
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reverse_charge_supplier_type: 'swedish_business',
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}
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const tx = makeTransaction({ amount: -1000 })
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const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
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expect(result.vat_lines).toHaveLength(4)
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// Domestic RC uses 2647 (ML 16 kap) for the input pair
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expect(result.vat_lines[0].account_number).toBe('2647')
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// Domestic services (byggtjänster) → 4425, ruta 24
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expect(result.vat_lines[2].account_number).toBe('4425')
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})
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it('skips basbelopp emission when template already debits a basis account', () => {
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const template: BookingTemplate = {
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...getTemplate('it_cloud_hosting'),
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debit_account: '4535', // user-customized template that books directly to basis
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}
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const tx = makeTransaction({ amount: -1000 })
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const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
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// Only the fiktiv-moms pair — basbelopp would double-count.
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expect(result.vat_lines).toHaveLength(2)
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expect(result.vat_lines[0].account_number).toBe('2645')
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expect(result.vat_lines[1].account_number).toBe('2614')
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})
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it('produces no VAT lines for exempt expenses', () => {
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@@ -341,5 +341,114 @@ describe('mapping-engine', () => {
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expect(result.credit_account).toBe('1930')
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expect(result.confidence).toBe(0.95)
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})
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it('emits both fiktiv-moms and basbelopp lines for reverse_charge rules', async () => {
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const { evaluateMappingRules } = await import('../mapping-engine')
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const tx = makeTransaction({
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amount: -1000,
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merchant_name: 'AWS',
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description: 'AWS EU-WEST-1',
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})
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mockResult({
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data: [
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{
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id: 'rule-rc',
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user_id: 'user-1',
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rule_name: 'AWS reverse charge',
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rule_type: 'merchant_name',
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priority: 10,
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mcc_codes: null,
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merchant_pattern: 'AWS',
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description_pattern: null,
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amount_min: null,
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amount_max: null,
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debit_account: '5421',
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credit_account: '1930',
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vat_treatment: 'reverse_charge',
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vat_debit_account: null,
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vat_credit_account: null,
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risk_level: 'LOW',
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default_private: false,
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requires_review: false,
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confidence_score: 0.9,
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capitalization_threshold: null,
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capitalized_debit_account: null,
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is_active: true,
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source: 'system',
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user_description: null,
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template_id: null,
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created_at: '2024-01-01',
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updated_at: '2024-01-01',
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},
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],
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error: null,
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})
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const result = await evaluateMappingRules(mockSupabase as never, 'user-1', tx)
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// Fiktiv-moms pair + basbelopp pair = 4 lines (FK004 guard)
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expect(result.vat_lines).toHaveLength(4)
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expect(result.vat_lines[0].account_number).toBe('2645')
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expect(result.vat_lines[0].debit_amount).toBe(250)
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expect(result.vat_lines[1].account_number).toBe('2614')
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expect(result.vat_lines[1].credit_amount).toBe(250)
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expect(result.vat_lines[2].account_number).toBe('4535')
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expect(result.vat_lines[2].debit_amount).toBe(1000)
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expect(result.vat_lines[3].account_number).toBe('4598')
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expect(result.vat_lines[3].credit_amount).toBe(1000)
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})
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it('skips basbelopp emission when rule already debits a basis account', async () => {
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const { evaluateMappingRules } = await import('../mapping-engine')
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const tx = makeTransaction({
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amount: -1000,
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merchant_name: 'AWS',
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})
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mockResult({
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data: [
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{
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id: 'rule-rc-basis',
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user_id: 'user-1',
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rule_name: 'AWS RC to basis',
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rule_type: 'merchant_name',
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priority: 10,
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mcc_codes: null,
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merchant_pattern: 'AWS',
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description_pattern: null,
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amount_min: null,
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amount_max: null,
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debit_account: '4535',
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credit_account: '1930',
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vat_treatment: 'reverse_charge',
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vat_debit_account: null,
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vat_credit_account: null,
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risk_level: 'LOW',
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default_private: false,
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requires_review: false,
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confidence_score: 0.9,
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capitalization_threshold: null,
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capitalized_debit_account: null,
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is_active: true,
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source: 'system',
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user_description: null,
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template_id: null,
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created_at: '2024-01-01',
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updated_at: '2024-01-01',
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},
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],
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error: null,
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})
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const result = await evaluateMappingRules(mockSupabase as never, 'user-1', tx)
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// Only fiktiv-moms pair — basbelopp already covered by the expense line
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expect(result.vat_lines).toHaveLength(2)
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expect(result.vat_lines[0].account_number).toBe('2645')
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expect(result.vat_lines[1].account_number).toBe('2614')
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})
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})
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})
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@@ -7,7 +7,12 @@ import type {
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VatTreatment,
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RiskLevel,
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} from '@/types'
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import { getVatRate, generateReverseChargeLines, generateInputVatLine } from './vat-entries'
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import {
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getVatRate,
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generateReverseChargeLines,
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generateReverseChargeBasisLines,
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generateInputVatLine,
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} from './vat-entries'
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// ============================================================
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// Types
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@@ -59,6 +64,13 @@ export interface BookingTemplate {
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description_sv: string
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common: boolean
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requires_vat_registration_data?: boolean
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/**
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* Supplier-type hint for reverse-charge bookings. Determines which 44xx/45xx
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* basbelopp account is emitted alongside the 2645/2614 fiktiv-moms pair so
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* Skatteverket's momsdeklaration rutor 20–24 line up with rutor 30–32
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* (felkod FK004 if absent). Default 'eu_business' when unset.
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*/
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reverse_charge_supplier_type?: 'eu_business' | 'non_eu_business' | 'swedish_business'
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}
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export interface TemplateGroupInfo {
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@@ -1536,6 +1548,15 @@ export function findMatchingTemplates(
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.slice(0, 10)
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}
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/**
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* Whether an account number sits in the reverse-charge basbelopp range
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* (44xx/45xx series — ruta 20–24 inputs). Used to skip redundant basis
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* emission when the template already books to such an account.
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*/
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function isBasisAccount(account: string): boolean {
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return /^4[45]\d{2}$/.test(account)
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}
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/**
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* Convert a booking template into a MappingResult.
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* Follows the same pattern as buildMappingResultFromCategory in category-mapping.ts.
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@@ -1562,9 +1583,17 @@ export function buildMappingResultFromTemplate(
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const vatRate = getVatRate(template.vat_treatment)
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if (template.vat_treatment === 'reverse_charge' && isExpense) {
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// EU reverse charge: fiktiv moms (offsetting entries)
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// EU/non-EU/domestic reverse charge: emit BOTH the fiktiv-moms pair
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// (2645|2647 / 2614) AND the basbelopp pair (44xx|45xx / 4598). The
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// basbelopp pair populates momsdeklaration rutor 20–24; without it
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// Skatteverket rejects with FK004 ("ruta 30-32 utan motsvarande
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// basbelopp i 20-24" — ML 13 kap kräver båda sidor).
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const absAmount = Math.abs(transaction.amount)
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const rcLines = generateReverseChargeLines(absAmount)
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const supplierType = template.reverse_charge_supplier_type ?? 'eu_business'
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const isDomestic = supplierType === 'swedish_business'
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const rcRate = 0.25 // fiktiv moms rate; current templates are 25%
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const rcLines = generateReverseChargeLines(absAmount, rcRate, isDomestic)
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for (const rcl of rcLines) {
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vatLines.push({
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account_number: rcl.account_number,
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@@ -1573,6 +1602,20 @@ export function buildMappingResultFromTemplate(
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description: rcl.line_description || '',
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})
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}
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// Skip basbelopp emission if the template already books the expense
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// directly to a basis account (44xx/45xx series) — would double-count.
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if (!isBasisAccount(debitAccount)) {
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const basisLines = generateReverseChargeBasisLines(absAmount, rcRate, supplierType)
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for (const bl of basisLines) {
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vatLines.push({
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account_number: bl.account_number,
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debit_amount: bl.debit_amount,
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credit_amount: bl.credit_amount,
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description: bl.line_description || '',
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})
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}
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}
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} else if (vatRate > 0 && isExpense) {
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// Input VAT deduction
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const absAmount = Math.abs(transaction.amount)
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@@ -2,6 +2,7 @@ import type { SupabaseClient } from '@supabase/supabase-js'
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import {
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generateInputVatLine,
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generateReverseChargeLines,
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generateReverseChargeBasisLines,
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} from './vat-entries'
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import { findMatchingTemplates, buildMappingResultFromTemplate } from './booking-templates'
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import {
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@@ -221,8 +222,13 @@ function buildResult(rule: MappingRule, transaction: Transaction, entityType?: E
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const vatLines: VatJournalLine[] = []
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if (isExpense && !rule.default_private && rule.vat_treatment) {
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if (rule.vat_treatment === 'reverse_charge') {
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// EU reverse charge: fiktiv moms (offsetting entries)
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const rcLines = generateReverseChargeLines(absAmount)
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// Reverse charge: emit BOTH the fiktiv-moms pair (2645/2614) AND the
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// basbelopp pair (44xx|45xx / 4598). The basbelopp pair populates
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// momsdeklaration rutor 20–24; without it Skatteverket rejects with
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// FK004. Mapping rules don't carry supplier-country today, so we
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// default to EU services — the most common reverse-charge scenario.
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const rcRate = 0.25
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const rcLines = generateReverseChargeLines(absAmount, rcRate, false)
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for (const rcl of rcLines) {
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vatLines.push({
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account_number: rcl.account_number,
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@@ -231,6 +237,19 @@ function buildResult(rule: MappingRule, transaction: Transaction, entityType?: E
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description: rcl.line_description || '',
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})
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}
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// Skip basbelopp emission if the rule already books to a basis account.
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if (!/^4[45]\d{2}$/.test(debitAccount)) {
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const basisLines = generateReverseChargeBasisLines(absAmount, rcRate, 'eu_business')
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for (const bl of basisLines) {
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vatLines.push({
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account_number: bl.account_number,
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debit_amount: bl.debit_amount,
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credit_amount: bl.credit_amount,
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description: bl.line_description || '',
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})
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}
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}
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} else if (rule.vat_treatment === 'standard_25' || rule.vat_treatment === 'reduced_12' || rule.vat_treatment === 'reduced_6') {
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const vatRate =
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rule.vat_treatment === 'standard_25' ? 0.25
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