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feat: register export sector with 4 extension definitions

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Add export & utrikeshandel sector to the extension system with BAS
accounts (3105, 3108, 3109, 3521, 3522), sector metadata, icon
imports, workspace registry entries, and design document.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
This commit is contained in:
Emil
2026-02-24 14:10:05 +01:00
co-authored by Claude Opus 4.6
parent a3903f8428
commit e8042381f7
8 changed files with 1295 additions and 5 deletions
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lib/bookkeeping/bas-reference.ts
+54
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@@ -1015,6 +1015,38 @@ export const BAS_REFERENCE: BASReferenceAccount[] = [
sru_code: '7311',
},
// 31 - Forsaljning varor utanfor Sverige
{
account_number: '3105',
account_name: 'Forsaljning varor export utanfor EU',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning av varor till kunder utanfor EU. Momsfritt (momsdeklaration ruta 36).',
sru_code: '7310',
},
{
account_number: '3108',
account_name: 'Forsaljning varor till annat EU-land',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning av varor till momsregistrerade foretag i andra EU-lander. Omvand skattskyldighet (momsdeklaration ruta 35).',
sru_code: '7310',
},
{
account_number: '3109',
account_name: 'Forsaljning vid trepartshandel',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Mellanmans forsaljning av varor vid trepartshandel inom EU (momsdeklaration ruta 38).',
sru_code: '7310',
},
// 33 - Forsaljning tjanster utanfor Sverige
{
account_number: '3305',
@@ -1037,6 +1069,28 @@ export const BAS_REFERENCE: BASReferenceAccount[] = [
sru_code: '7310',
},
// 35 - Fakturerade kostnader och frakter
{
account_number: '3521',
account_name: 'Fakturerade frakter, EU-land',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fraktkostnader som vidarefaktureras till kunder i andra EU-lander. Foljer varans momsbehandling.',
sru_code: '7310',
},
{
account_number: '3522',
account_name: 'Fakturerade frakter, export',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fraktkostnader som vidarefaktureras till kunder utanfor EU. Momsfritt (momsdeklaration ruta 36).',
sru_code: '7310',
},
// 35 - Fakturerade kostnader
{
account_number: '3510',