fix(invoices): honour defer_invoice_booking on MCP, REST v1 and inbox convert (#1921)

The #967 "Registrera men bokför inte" setting was only respected by the dashboard routes. Six other paths decided whether to post the issue-time verifikat with `accounting_method === 'accrual'` alone, so a company that had switched booking to the explicit Bokför step still got vouchers posted at issue through MCP, the REST v1 API and the invoice-inbox convert route: - lib/pending-operations/commit.ts: send_invoice, mark_invoice_sent, create_supplier_invoice_from_inbox executors - app/api/v1/.../invoices/[id]/send and mark-sent (commit + dry-run preview) - app/api/v1/.../supplier-invoices POST - extensions/general/invoice-inbox convert All of them now call booksInvoicesOnIssue() from lib/bookkeeping/booking-mode, the helper the dashboard already uses, and select defer_invoice_booking where the settings projection did not include it. Behaviour for accrual companies without the flag and for kontantmetoden companies is unchanged. Tests: one deferred-company case per door (8 new), verified to fail without the fix. skills/accounted-api regenerated for the changed v1 descriptions. Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-08-26 13:18:57 +02:00
parent 8ddc77fdfd
commit f08fc2c274
13 changed files with 322 additions and 28 deletions
@@ -499,3 +499,68 @@ describe('POST /api/v1/companies/:companyId/invoices/:id/mark-sent', () => {
    expect(body.error.code).toBe('VALIDATION_ERROR')
  })
 })
+
+describe('POST /api/v1/companies/:companyId/invoices/:id/mark-sent honours defer_invoice_booking (#967)', () => {
+  it('marks sent WITHOUT a journal entry when the company defers booking', async () => {
+    mockServiceClient.mockReturnValue(
+      makeFlexibleSupabase({
+        company_members: { data: { company_id: COMPANY_ID, role: 'owner' }, error: null },
+        invoices: [
+          { data: DRAFT_INVOICE, error: null },
+          { data: SENT_INVOICE, error: null },
+        ],
+        company_settings: {
+          data: {
+            accounting_method: 'accrual',
+            defer_invoice_booking: true,
+            entity_type: 'enskild_firma',
+            bankgiro: '123-4567',
+          },
+          error: null,
+        },
+      }),
+    )
+
+    const res = await markSent(
+      makeMarkSentRequest(
+        `https://x.test/api/v1/companies/${COMPANY_ID}/invoices/${INVOICE_ID}/mark-sent`,
+      ),
+      detailParams(COMPANY_ID, INVOICE_ID),
+    )
+
+    expect(res.status).toBe(200)
+    const body = await res.json()
+    expect(body.data.journal_entry_id ?? null).toBeNull()
+    expect(mockCreateJournalEntry).not.toHaveBeenCalled()
+  })
+
+  it('dry-run preview reports would_create_journal_entry=false when booking is deferred', async () => {
+    mockServiceClient.mockReturnValue(
+      makeFlexibleSupabase({
+        company_members: { data: { company_id: COMPANY_ID, role: 'owner' }, error: null },
+        invoices: { data: DRAFT_INVOICE, error: null },
+        company_settings: {
+          data: {
+            accounting_method: 'accrual',
+            defer_invoice_booking: true,
+            entity_type: 'enskild_firma',
+            bankgiro: '123-4567',
+          },
+          error: null,
+        },
+      }),
+    )
+
+    const res = await markSent(
+      makeMarkSentRequest(
+        `https://x.test/api/v1/companies/${COMPANY_ID}/invoices/${INVOICE_ID}/mark-sent?dry_run=true`,
+      ),
+      detailParams(COMPANY_ID, INVOICE_ID),
+    )
+
+    expect(res.status).toBe(200)
+    const body = await res.json()
+    expect(body.data.preview.would_create_journal_entry).toBe(false)
+    expect(body.data.preview.accounting_method).toBe('accrual')
+  })
+})
@@ -11,7 +11,8 @@
 *      issued invoices consume numbers; this is where the F-series
 *      number gets assigned, NOT at draft-create per PR-B-2a's design).
 *   2. Invoice status flips to 'sent'.
- *   3. If accounting_method='accrual' AND document_type='invoice', a
+ *   3. If the company books at issue (faktureringsmetoden without
+ *      defer_invoice_booking) AND document_type='invoice', a
 *      journal entry is posted via createInvoiceJournalEntry (Debit AR
 *      1510, Credit revenue 3xxx, Credit output VAT 2611/2621/2631).
 *      Under kontantmetoden ('cash') no journal entry is created here:
@@ -40,6 +41,7 @@ import { registerEndpoint, dataEnvelope } from '@/lib/api/v1/registry'
 import { withApiV1 } from '@/lib/api/v1/with-api-v1'
 import { v1ErrorResponse, v1ErrorResponseFromCode } from '@/lib/api/v1/errors'
 import { createInvoiceJournalEntry } from '@/lib/bookkeeping/invoice-entries'
+import { booksInvoicesOnIssue } from '@/lib/bookkeeping/booking-mode'
 import { ensureInvoiceNumber } from '@/lib/invoices/ensure-invoice-number'
 import { recordManualInvoiceDelivery } from '@/lib/invoices/invoice-deliveries'
 import {
@@ -76,7 +78,7 @@ registerEndpoint({
  path: '/api/v1/companies/:companyId/invoices/:id/mark-sent',
  summary: 'Transition a draft invoice to sent (without emailing).',
  description:
-    'Marks a draft invoice as sent: for invoices delivered outside Accounted (Peppol, postal, manual email). Allocates the F-series invoice_number atomically (ML 17 kap 24§ p.2). On accounting_method=accrual, also posts the invoice journal entry (Debit AR 1510 / Credit revenue + output VAT). Emits invoice.sent. Idempotent and dry-runnable. The companion :send action (PR-B-2b-3) adds PDF rendering and email delivery on top of this same flow.',
+    'Marks a draft invoice as sent: for invoices delivered outside Accounted (Peppol, postal, manual email). Allocates the F-series invoice_number atomically (ML 17 kap 24§ p.2). When the company books at issue (faktureringsmetoden without defer_invoice_booking), also posts the invoice journal entry (Debit AR 1510 / Credit revenue + output VAT). Emits invoice.sent. Idempotent and dry-runnable. The companion :send action (PR-B-2b-3) adds PDF rendering and email delivery on top of this same flow.',
  useWhen:
    'You delivered the invoice through a channel other than Accounted\'s email (Peppol, postal, your own SMTP) and need to record it as sent so the F-series number is allocated and the journal entry is posted.',
  doNotUseFor:
@@ -211,7 +213,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
    // decision, payable invoices need a currency-matching account.
    const { data: settings, error: settingsError } = await ctx.supabase
      .from('company_settings')
-      .select('accounting_method, entity_type, invoice_payment_accounts, bank_name, clearing_number, account_number, bankgiro, plusgiro, swish, iban, bic')
+      .select('accounting_method, defer_invoice_booking, entity_type, invoice_payment_accounts, bank_name, clearing_number, account_number, bankgiro, plusgiro, swish, iban, bic')
      .eq('company_id', ctx.companyId!)
      .maybeSingle()
    if (settingsError || !settings) {
@@ -235,7 +237,9 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
    const accountingMethod = companySettings.accounting_method ?? 'accrual'
    const entityType = (companySettings.entity_type ?? 'enskild_firma') as EntityType
    const isRealInvoice = !typed.document_type || typed.document_type === 'invoice'
-    const wouldCreateJournalEntry = isRealInvoice && accountingMethod === 'accrual'
+    // #967: kontantmetoden and defer_invoice_booking companies mark sent
+    // WITHOUT booking (same gate as the dashboard, issue-and-book-invoice.ts).
+    const wouldCreateJournalEntry = isRealInvoice && booksInvoicesOnIssue(companySettings)

    if (ctx.dryRun) {
      // Preview the post-send state. invoice_number can't be predicted
@@ -311,7 +315,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
    // fully posted.
    const warnings: { code: string; message: string }[] = []

-    // Step 3: journal entry for accrual + real invoices. Failure escalates
+    // Step 3: journal entry for real invoices when the company books at issue. Failure escalates
    // to error-level log AND surfaces in the response as a warning.
    let journalEntryId: string | null = null
    if (wouldCreateJournalEntry) {
@@ -866,3 +866,59 @@ describe('POST /api/v1/companies/:companyId/invoices/:id/send', () => {
    expect(res.status).toBe(403)
  })
 })
+
+describe('POST /api/v1/companies/:companyId/invoices/:id/send honours defer_invoice_booking (#967)', () => {
+  it('sends the invoice WITHOUT posting a journal entry when the company defers booking', async () => {
+    const { createInvoiceJournalEntry } = await import('@/lib/bookkeeping/invoice-entries')
+    vi.mocked(createInvoiceJournalEntry).mockClear()
+    mockServiceClient.mockReturnValue(
+      makeFlexibleSupabase({
+        company_members: { data: { company_id: COMPANY_ID, role: 'owner' }, error: null },
+        invoices: [
+          { data: DRAFT_INVOICE, error: null },
+          { data: { invoice_number: '2026-0042' }, error: null },
+        ],
+        company_settings: {
+          data: { ...COMPANY_SETTINGS, defer_invoice_booking: true },
+          error: null,
+        },
+      }),
+    )
+
+    const res = await sendInvoice(
+      makeRequest(`https://x.test/api/v1/companies/${COMPANY_ID}/invoices/${INVOICE_ID}/send`, {}),
+      detailParams(COMPANY_ID, INVOICE_ID),
+    )
+
+    expect(res.status).toBe(200)
+    const body = await res.json()
+    expect(body.data.journal_entry_id ?? null).toBeNull()
+    expect(createInvoiceJournalEntry).not.toHaveBeenCalled()
+  })
+
+  it('dry-run preview reports would_create_journal_entry=false when booking is deferred', async () => {
+    mockServiceClient.mockReturnValue(
+      makeFlexibleSupabase({
+        company_members: { data: { company_id: COMPANY_ID, role: 'owner' }, error: null },
+        invoices: { data: DRAFT_INVOICE, error: null },
+        company_settings: {
+          data: { ...COMPANY_SETTINGS, defer_invoice_booking: true },
+          error: null,
+        },
+      }),
+    )
+
+    const res = await sendInvoice(
+      makeRequest(
+        `https://x.test/api/v1/companies/${COMPANY_ID}/invoices/${INVOICE_ID}/send?dry_run=true`,
+        {},
+      ),
+      detailParams(COMPANY_ID, INVOICE_ID),
+    )
+
+    expect(res.status).toBe(200)
+    const body = await res.json()
+    expect(body.data.preview.would_create_journal_entry).toBe(false)
+    expect(body.data.preview.accounting_method).toBe('accrual')
+  })
+})
@@ -3,7 +3,7 @@
 *
 * Full send pipeline. Renders the invoice PDF, emails it to the customer
 * (with a copy to the company), allocates the F-series number, posts the
- * journal entry under accrual basis, archives the PDF as underlag, and
+ * journal entry when the company books at issue, archives the PDF as underlag, and
 * emits invoice.sent. This is :mark-sent + PDF + email + archival.
 *
 * Failure ordering (matches the dashboard's internal /api/invoices/[id]/send
@@ -31,7 +31,7 @@
 *      same orphan-window as :mark-sent (architecturally tracked).
 *   9. POINT OF NO RETURN. Steps below are best-effort; failures surface
 *      as `warnings` on the response. Status flip → 'sent', journal entry
- *      (accrual + real invoice), PDF archival via uploadDocument,
+ *      (book-at-issue + real invoice), PDF archival via uploadDocument,
 *      invoice.sent event emission.
 *
 * Idempotent (mandatory Idempotency-Key). Dry-runnable: dry-run goes
@@ -57,6 +57,7 @@ import {
  generateInvoiceEmailText,
 } from '@/lib/email/invoice-templates'
 import { createInvoiceJournalEntry } from '@/lib/bookkeeping/invoice-entries'
+import { booksInvoicesOnIssue } from '@/lib/bookkeeping/booking-mode'
 import { linkToJournalEntry } from '@/lib/core/documents/document-service'
 import { ensureInvoiceNumber } from '@/lib/invoices/ensure-invoice-number'
 import { invoicePdfFilename } from '@/lib/invoices/pdf-filename'
@@ -122,7 +123,7 @@ registerEndpoint({
  path: '/api/v1/companies/:companyId/invoices/:id/send',
  summary: 'Send a draft invoice to the customer by email.',
  description:
-    'The full send pipeline: preflight PDF render → allocate F-series number atomically → final PDF render → email via Resend (PDF attachment, copy to company) → flip status to sent → post journal entry (accrual + real invoice) → archive PDF as underlag → emit invoice.sent. Email failure is a hard 502 before state changes; post-email failures surface as warnings but the invoice IS marked sent.',
+    'The full send pipeline: preflight PDF render → allocate F-series number atomically → final PDF render → email via Resend (PDF attachment, copy to company) → flip status to sent → post journal entry (real invoice, unless kontantmetoden or defer_invoice_booking) → archive PDF as underlag → emit invoice.sent. Email failure is a hard 502 before state changes; post-email failures surface as warnings but the invoice IS marked sent.',
  useWhen:
    'You want Accounted to deliver the invoice to the customer via email. For invoices delivered through another channel (Peppol, postal, own SMTP) use :mark-sent instead.',
  doNotUseFor:
@@ -463,7 +464,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
          would_cc_addresses: recipients.cc,
          would_create_journal_entry:
            (!typed.document_type || typed.document_type === 'invoice') &&
-            (settings.accounting_method ?? 'accrual') === 'accrual',
+            booksInvoicesOnIssue(settings),
          accounting_method: settings.accounting_method ?? 'accrual',
          preflight_pdf_render: 'ok',
        },
@@ -708,11 +709,12 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
      })
    }

-    // Step 9b: journal entry (accrual + real invoices).
+    // Step 9b: journal entry for real invoices when the company books at
+    // issue. Kontantmetoden books at payment; defer_invoice_booking (#967)
+    // books via the explicit Bokför step. Same gate as the dashboard.
    let journalEntryId: string | null = null
    const isRealInvoice = !typed.document_type || typed.document_type === 'invoice'
-    const accountingMethod = settings.accounting_method ?? 'accrual'
-    if (isRealInvoice && accountingMethod === 'accrual') {
+    if (isRealInvoice && booksInvoicesOnIssue(settings)) {
      try {
        const entry = await createInvoiceJournalEntry(
          ctx.supabase,
@@ -1813,3 +1813,42 @@ describe('POST /api/v1/companies/:companyId/supplier-invoices/:id/credit', () =>
    expect(mockedCredit).not.toHaveBeenCalled()
  })
 })
+
+describe('POST /api/v1/companies/:companyId/supplier-invoices honours defer_invoice_booking (#967)', () => {
+  it('registers the SI WITHOUT the registration JE when the company defers booking', async () => {
+    mockedReg.mockClear()
+    mockServiceClient.mockReturnValue(
+      makeFlexibleSupabase({
+        company_members: { data: { company_id: COMPANY_ID, role: 'owner' }, error: null },
+        suppliers: { data: SAMPLE_SUPPLIER, error: null },
+        company_settings: {
+          data: { accounting_method: 'accrual', defer_invoice_booking: true },
+          error: null,
+        },
+        fiscal_periods: { data: { id: 'fp-1', is_closed: false, locked_at: null }, error: null },
+        supplier_invoices: { data: SAMPLE_SI, error: null },
+        supplier_invoice_items: { data: null, error: null },
+        idempotency_keys: { data: null, error: null },
+      }),
+    )
+
+    const res = await createSI(
+      makeRequest(`https://x.test/api/v1/companies/${COMPANY_ID}/supplier-invoices`, {
+        method: 'POST',
+        body: JSON.stringify({
+          supplier_id: SUPPLIER_ID,
+          supplier_invoice_number: '2026-1234',
+          invoice_date: '2026-05-10',
+          due_date: '2026-06-09',
+          items: [
+            { description: 'Office supplies', amount: 1000, account_number: '5410', vat_rate: 0.25 },
+          ],
+        }),
+      }),
+      companyParams(COMPANY_ID),
+    )
+
+    expect(res.status).toBe(201)
+    expect(mockedReg).not.toHaveBeenCalled()
+  })
+})
@@ -39,6 +39,7 @@ import {
  supplierInvoiceSekAmounts,
 } from '@/lib/currency/supplier-invoice-rate'
 import { createSupplierInvoiceRegistrationEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
+import { booksInvoicesOnIssue } from '@/lib/bookkeeping/booking-mode'
 import { isSlpPensionAccount } from '@/lib/bookkeeping/slp-lines'
 import { reverseEntry } from '@/lib/bookkeeping/engine'
 import { isBookkeepingError } from '@/lib/bookkeeping/errors'
@@ -727,16 +728,20 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string }> }>(
      })
    }

-    // Determine accounting method: registration JE is only posted under accrual.
+    // Registration JE is only posted when the company books at issue:
+    // kontantmetoden books at payment, and defer_invoice_booking (#967)
+    // books via the explicit Bokför step. Same gate as POST /api/supplier-invoices.
    const { data: settings } = await ctx.supabase
      .from('company_settings')
-      .select('accounting_method')
+      .select('accounting_method, defer_invoice_booking')
      .eq('company_id', ctx.companyId!)
      .maybeSingle()
-    const accountingMethod = (settings as { accounting_method?: string } | null)?.accounting_method ?? 'accrual'
+    const bookingSettings = settings as
+      | { accounting_method?: string | null; defer_invoice_booking?: boolean | null }
+      | null

    let registrationJournalEntryId: string | null = null
-    if (accountingMethod === 'accrual') {
+    if (booksInvoicesOnIssue(bookingSettings)) {
      try {
        const entry = await createSupplierInvoiceRegistrationEntry(
          ctx.supabase,