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
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import { describe, it, expect } from 'vitest'
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import {
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ACCOUNT_TO_BOX,
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BOX_LABELS,
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getBoxForAccount,
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getBoxLabel,
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type MomsBox,
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} from '../moms-box-mapping'
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import { ACCOUNT_RUTA } from '@/lib/reports/vat-declaration'
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describe('ACCOUNT_TO_BOX', () => {
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it('has a label for every box ID used in the map', () => {
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const usedBoxes = new Set(Object.values(ACCOUNT_TO_BOX))
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for (const box of usedBoxes) {
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expect(BOX_LABELS[box]).toBeTruthy()
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}
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})
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it('maps all known revenue accounts to a sales box', () => {
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expect(ACCOUNT_TO_BOX['3001']).toBe('05')
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expect(ACCOUNT_TO_BOX['3002']).toBe('05')
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expect(ACCOUNT_TO_BOX['3003']).toBe('05')
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expect(ACCOUNT_TO_BOX['3108']).toBe('35')
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expect(ACCOUNT_TO_BOX['3308']).toBe('39')
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expect(ACCOUNT_TO_BOX['3105']).toBe('36')
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expect(ACCOUNT_TO_BOX['3305']).toBe('40')
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})
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it('maps all output VAT accounts including parent/summary and vilande', () => {
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expect(ACCOUNT_TO_BOX['2610']).toBe('10')
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expect(ACCOUNT_TO_BOX['2611']).toBe('10')
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expect(ACCOUNT_TO_BOX['2618']).toBe('10')
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expect(ACCOUNT_TO_BOX['2620']).toBe('11')
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expect(ACCOUNT_TO_BOX['2630']).toBe('12')
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expect(ACCOUNT_TO_BOX['2614']).toBe('30')
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expect(ACCOUNT_TO_BOX['2624']).toBe('31')
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expect(ACCOUNT_TO_BOX['2634']).toBe('32')
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})
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it('maps all input VAT accounts including parent and domestic RC', () => {
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expect(ACCOUNT_TO_BOX['2640']).toBe('48')
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expect(ACCOUNT_TO_BOX['2641']).toBe('48')
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expect(ACCOUNT_TO_BOX['2645']).toBe('48')
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expect(ACCOUNT_TO_BOX['2647']).toBe('48')
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expect(ACCOUNT_TO_BOX['2649']).toBe('48')
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})
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it('maps reverse-charge basis accounts to the correct ruta', () => {
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// EU goods → ruta 20
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expect(ACCOUNT_TO_BOX['4515']).toBe('20')
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expect(ACCOUNT_TO_BOX['4516']).toBe('20')
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expect(ACCOUNT_TO_BOX['4517']).toBe('20')
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// EU services → ruta 21
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expect(ACCOUNT_TO_BOX['4535']).toBe('21')
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expect(ACCOUNT_TO_BOX['4536']).toBe('21')
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expect(ACCOUNT_TO_BOX['4537']).toBe('21')
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// Non-EU services → ruta 22
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expect(ACCOUNT_TO_BOX['4531']).toBe('22')
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expect(ACCOUNT_TO_BOX['4532']).toBe('22')
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expect(ACCOUNT_TO_BOX['4533']).toBe('22')
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// Domestic goods RC → ruta 23
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expect(ACCOUNT_TO_BOX['4415']).toBe('23')
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expect(ACCOUNT_TO_BOX['4416']).toBe('23')
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expect(ACCOUNT_TO_BOX['4417']).toBe('23')
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// Domestic services RC → ruta 24
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expect(ACCOUNT_TO_BOX['4425']).toBe('24')
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expect(ACCOUNT_TO_BOX['4426']).toBe('24')
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expect(ACCOUNT_TO_BOX['4427']).toBe('24')
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})
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it('maps import beskattningsunderlag accounts to ruta 50', () => {
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expect(ACCOUNT_TO_BOX['4545']).toBe('50')
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expect(ACCOUNT_TO_BOX['4546']).toBe('50')
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expect(ACCOUNT_TO_BOX['4547']).toBe('50')
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})
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it('maps import output VAT accounts to ruta 60/61/62', () => {
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expect(ACCOUNT_TO_BOX['2615']).toBe('60')
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expect(ACCOUNT_TO_BOX['2625']).toBe('61')
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expect(ACCOUNT_TO_BOX['2635']).toBe('62')
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})
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it('maps momspliktiga uttag accounts to ruta 06', () => {
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expect(ACCOUNT_TO_BOX['3401']).toBe('06')
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expect(ACCOUNT_TO_BOX['3402']).toBe('06')
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expect(ACCOUNT_TO_BOX['3403']).toBe('06')
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})
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})
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describe('getBoxForAccount', () => {
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it('returns the box for known accounts', () => {
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expect(getBoxForAccount('2611')).toBe('10')
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expect(getBoxForAccount('4535')).toBe('21')
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})
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it('returns undefined for unknown accounts', () => {
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expect(getBoxForAccount('9999')).toBeUndefined()
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expect(getBoxForAccount('1930')).toBeUndefined() // bank account, not VAT-related
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})
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})
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describe('getBoxLabel', () => {
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it('returns Swedish labels for every box', () => {
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expect(getBoxLabel('10')).toMatch(/Utgående moms 25%/)
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expect(getBoxLabel('30')).toMatch(/inköp 25%/)
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expect(getBoxLabel('48')).toMatch(/Ingående moms/)
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expect(getBoxLabel('49')).toMatch(/Moms att betala/)
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})
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})
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// Regression guard: ACCOUNT_TO_BOX must stay aligned with the source-of-truth
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// mapping in vat-declaration.ts. If a new account is added to one map without
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// the other, the calculation and the cross-validation labels drift apart.
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describe('ACCOUNT_TO_BOX ↔ ACCOUNT_RUTA alignment', () => {
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const RUTA_TO_BOX: Record<string, MomsBox> = {
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ruta05: '05', ruta06: '06', ruta07: '07', ruta08: '08',
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ruta10: '10', ruta11: '11', ruta12: '12',
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ruta20: '20', ruta21: '21', ruta22: '22', ruta23: '23', ruta24: '24',
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ruta30: '30', ruta31: '31', ruta32: '32',
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ruta35: '35', ruta36: '36', ruta37: '37', ruta38: '38',
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ruta39: '39', ruta40: '40', ruta41: '41', ruta42: '42',
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ruta48: '48', ruta49: '49',
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ruta50: '50', ruta60: '60', ruta61: '61', ruta62: '62',
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}
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it('every account in ACCOUNT_RUTA exists in ACCOUNT_TO_BOX with the matching box', () => {
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const drift: string[] = []
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for (const [account, mapping] of Object.entries(ACCOUNT_RUTA)) {
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const expectedBox = RUTA_TO_BOX[mapping.box]
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const actualBox = ACCOUNT_TO_BOX[account]
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if (!actualBox) {
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drift.push(`missing in ACCOUNT_TO_BOX: ${account} (should be box ${expectedBox})`)
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} else if (actualBox !== expectedBox) {
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drift.push(`mismatched box for ${account}: ACCOUNT_TO_BOX=${actualBox}, ACCOUNT_RUTA=${expectedBox}`)
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}
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}
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expect(drift).toEqual([])
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})
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it('every account in ACCOUNT_TO_BOX exists in ACCOUNT_RUTA (or is an extra cross-validation hint)', () => {
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// Allowed extras: accounts in ACCOUNT_TO_BOX that don't feed the declaration
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// but are useful for the Export VAT Monitor / EU Sales List. Currently these
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// are the frakter accounts that follow goods treatment.
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const allowedExtras = new Set<string>(['3521', '3522', '3109'])
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const drift: string[] = []
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for (const account of Object.keys(ACCOUNT_TO_BOX)) {
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if (allowedExtras.has(account)) continue
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if (!ACCOUNT_RUTA[account]) {
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drift.push(`extra in ACCOUNT_TO_BOX: ${account} (not in ACCOUNT_RUTA — consider adding to declaration mapping or to allowedExtras)`)
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}
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}
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expect(drift).toEqual([])
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})
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})
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@@ -42,13 +42,28 @@ export type MomsBox =
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| '61' // Importmoms 12%
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| '62' // Importmoms 6%
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/** Map BAS account to momsdeklaration box */
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/**
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* Map BAS account to momsdeklaration box.
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*
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* Source of truth for "which moms box does this BAS account contribute to?"
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* Used for cross-validation (Export VAT Monitor, EU Sales List) and any
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* UI that needs to label a journal line by its declaration ruta.
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*
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* Must stay aligned with `ACCOUNT_RUTA` in `lib/reports/vat-declaration.ts`
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* — a regression test asserts that every account mapped here points at the
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* matching ruta and vice versa.
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*/
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export const ACCOUNT_TO_BOX: Record<string, MomsBox> = {
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// Domestic revenue (taxable) → Box 05
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'3001': '05', // Försäljning varor/tjänster 25%
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'3002': '05', // Försäljning varor/tjänster 12%
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'3003': '05', // Försäljning varor/tjänster 6%
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// Momspliktiga uttag → Box 06
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'3401': '06',
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'3402': '06',
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'3403': '06',
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// EU goods (reverse charge, VAT-free) → Box 35
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'3108': '35', // Försäljning varor till annat EU-land
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'3521': '35', // Fakturerade frakter EU (follows goods treatment)
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@@ -69,22 +84,31 @@ export const ACCOUNT_TO_BOX: Record<string, MomsBox> = {
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// VAT-exempt sales → Box 42
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'3004': '42', // Momsfri försäljning (AB)
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'3100': '42', // Momsfria intäkter (EF)
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'3404': '42', // Momsfria uttag
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'3980': '42', // Erhållna offentliga stöd m.m.
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'3994': '42', // Övriga rörelseintäkter momsfria
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// Output VAT 25% → Box 10
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'2610': '10', // Utgående moms 25% (summary/parent)
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'2611': '10', // Försäljning inom Sverige
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'2612': '10', // Egna uttag
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'2613': '10', // Uthyrning (frivillig skattskyldighet)
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'2616': '10', // Vinstmarginalbeskattning
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'2618': '10', // Vilande utgående moms 25%
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// Output VAT 12% → Box 11
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'2620': '11', // Utgående moms 12% (summary/parent)
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'2621': '11',
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'2622': '11', // Egna uttag
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'2623': '11', // Uthyrning
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'2626': '11', // VMB
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'2628': '11', // Vilande utgående moms 12%
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// Output VAT 6% → Box 12
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'2630': '12', // Utgående moms 6% (summary/parent)
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'2631': '12',
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'2632': '12', // Egna uttag
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'2633': '12', // Uthyrning
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'2636': '12', // VMB
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'2638': '12', // Vilande utgående moms 6%
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// Reverse charge output VAT → Boxes 30, 31, 32
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'2614': '30',
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@@ -97,12 +121,35 @@ export const ACCOUNT_TO_BOX: Record<string, MomsBox> = {
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'2635': '62', // Import 6%
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// Input VAT → Box 48
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'2640': '48', // Ingående moms (summary/parent)
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'2641': '48', // Debiterad ingående moms
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'2642': '48', // Frivillig skattskyldighet
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'2645': '48', // Beräknad ingående moms (EU/non-EU förvärv)
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'2646': '48', // Uthyrning
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'2647': '48', // Omvänd skattskyldighet i Sverige
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'2649': '48', // Blandad verksamhet
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// Reverse-charge purchase bases (debit on cost accounts) → Boxes 20-24
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'4515': '20', // Inköp varor EU 25%
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'4516': '20', // Inköp varor EU 12%
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'4517': '20', // Inköp varor EU 6%
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'4535': '21', // Inköp tjänster EU 25% (huvudregeln)
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'4536': '21', // Inköp tjänster EU 12%
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'4537': '21', // Inköp tjänster EU 6%
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'4531': '22', // Inköp tjänster utanför EU 25%
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'4532': '22', // Inköp tjänster utanför EU 12%
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'4533': '22', // Inköp tjänster utanför EU 6%
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'4415': '23', // Inköp varor SE omvänd skattskyldighet 25%
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'4416': '23', // Inköp varor SE omvänd skattskyldighet 12%
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'4417': '23', // Inköp varor SE omvänd skattskyldighet 6%
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'4425': '24', // Inköp tjänster SE omvänd skattskyldighet 25%
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'4426': '24', // Inköp tjänster SE omvänd skattskyldighet 12%
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'4427': '24', // Inköp tjänster SE omvänd skattskyldighet 6%
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// Import beskattningsunderlag → Box 50
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'4545': '50', // Import 25%
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'4546': '50', // Import 12%
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'4547': '50', // Import 6%
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}
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/** Swedish labels for each momsdeklaration box */
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