Bug/customer invoice bug (#628)

* fix(supplier-invoices): self-assess reverse-charge VAT + link payments to vouchers

Reverse-charge supplier invoices now carry a per-item reverse_charge_rate (0.06/0.12/0.25). Under omvänd skattskyldighet the supplier charges 0% VAT, so the line vat_rate stays 0 and the buyer self-assesses fiktiv moms at the statutory rate. Centralizes rate resolution (resolveReverseChargeRate) and the ruta 20-24 basis-account guard (isReverseChargeBasisAccount) in vat-entries so the booking engine and review-dialog preview can no longer drift.

Adds the link_supplier_invoice_voucher pending operation: mark a leverantorsfaktura paid by linking an existing posted verifikat that debits 2440, with no new journal entry. Exposes find-candidates/link MCP tools and the bulk-reconcile helper, scoped under suppliers:read/write.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(vat): report yearly VAT over the rakenskapsar, not the calendar year

Annual VAT (helarsmoms) is filed per beskattningsar/rakenskapsar (SFL 26 kap), which can be extended or shortened up to 18 months. The previous Jan-Dec calendar span silently dropped part of an extended first year. calculateVatDeclaration now accepts a fiscalPeriodId and resolves the period's actual bounds for yearly; monthly/quarterly stay calendar. The reports UI passes the selected fiscal period, defaults the periodicity from the company's moms_period setting, and carries the period into the ruta drill-down. full-archive export threads the period id through too.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(migration): resolve supplier invoice status from payment amounts

The provider's lifecycle status and its payment status are computed independently upstream and can contradict each other (e.g. a Fortnox invoice marked booked but fully paid). Both the arcim entity-mapper and the Fortnox mapper now let payment state win: fully paid -> paid, partial -> partially_paid, otherwise the mapped lifecycle status, with credit notes forced terminal. Balance is compared numerically (never strict === 0) so float drift or a residual ore resolves cleanly, and an absent Balance is treated as unpaid.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(enable-banking): only ingest booked transactions to stop re-import drift

Pending entries are skipped during sync: a pending row is unstable across syncs (a later 'synka nu' returns it still pending or finally booked, often with a different effective date). Because both the dedup external_id and the content-dedup key are date-derived, that drift minted a new id and re-imported a transaction that already existed - observed in production as the same amount+description landing twice with different dates. Gating the import set on a stable booking_date removes the drift at the source and leaves booked rows' ids byte-identical.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* chore(gitignore): ignore local SIE test fixtures

tests/fixtures/sie/ may contain real or scrubbed company data and must never be committed.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(invoice): handle errors during registration journal entry creation and ensure invoice rollback
feat(tests): add test for reverse charge rate handling on supplier invoice line items
feat(fortnox): ensure paid status reflects zero balance for fully paid invoices
chore(migrations): add reverse_charge_rate to supplier_invoice_items and backfill link_supplier_invoice_voucher

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

app/api/reports/vat-declaration/route.ts

@@ -24,6 +24,10 @@ export const GET = withRouteContext(
     const periodType = searchParams.get('periodType') as VatPeriodType | null
     const yearStr = searchParams.get('year')
     const periodStr = searchParams.get('period')
+    // For yearly (helårsmoms) the period is the räkenskapsår, not the calendar
+    // year; the client passes the selected fiscal period so an extended year is
+    // covered in full. Ignored for monthly/quarterly (calendar periods).
+    const fiscalPeriodId = searchParams.get('fiscal_period_id') ?? undefined
 
     if (!periodType || !yearStr || !periodStr) {
       return errorResponseFromCode('VAT_REPORT_MISSING_PARAMS', log, { requestId })
@@ -83,11 +87,14 @@ export const GET = withRouteContext(
     try {
       const declaration = await calculateVatDeclaration(
         supabase, companyId!, periodType, year, period, accountingMethod,
+        { fiscalPeriodId },
       )
 
       return NextResponse.json({
         data: {
           ...declaration,
+          // For yearly the authoritative span is declaration.period.start/end
+          // (the räkenskapsår). The label stays a coarse "Helår {year}".
           periodLabel: formatPeriodLabel(periodType, year, period),
         },
       })

app/api/reports/vat-declaration/xlsx/route.ts

@@ -38,6 +38,8 @@ export async function GET(request: Request) {
   const periodType = searchParams.get('periodType') as VatPeriodType | null
   const yearStr = searchParams.get('year')
   const periodStr = searchParams.get('period')
+  // Yearly = räkenskapsår (see main route); ignored for monthly/quarterly.
+  const fiscalPeriodId = searchParams.get('fiscal_period_id') ?? undefined
 
   if (!periodType || !yearStr || !periodStr) {
     return NextResponse.json(
@@ -73,6 +75,7 @@ export async function GET(request: Request) {
   try {
     const declaration = await calculateVatDeclaration(
       supabase, companyId, periodType, year, period, accountingMethod,
+      { fiscalPeriodId },
     )
 
     const rows: RutaRow[] = (Object.keys(declaration.rutor) as (keyof VatDeclarationRutor)[]).map(

app/api/supplier-invoices/[id]/credit/route.ts

@@ -82,6 +82,9 @@ export const POST = withRouteContext(
       vat_code: item.vat_code,
       vat_rate: item.vat_rate,
       vat_amount: item.vat_amount,
+      // Preserve the self-assessed RC rate so the credit-note verifikat
+      // reverses fiktiv moms at the same rate the original was booked at.
+      reverse_charge_rate: item.reverse_charge_rate,
     }))
 
     await supabase.from('supplier_invoice_items').insert(creditItems)

app/api/supplier-invoices/[id]/mark-paid/__tests__/route.test.ts

@@ -208,6 +208,7 @@ describe('POST /api/supplier-invoices/[id]/mark-paid', () => {
           vat_code: null,
           vat_rate: 0.25,
           vat_amount: 2000,
+          reverse_charge_rate: null,
           created_at: '2024-06-01T00:00:00Z',
         },
       ],

app/api/supplier-invoices/route.ts

@@ -132,6 +132,10 @@ export const POST = withRouteContext(
         vat_code: item.vat_code || null,
         vat_rate: vatRate,
         vat_amount: vatAmount,
+        // Self-assessed RC rate (0.06/0.12/0.25) or null. For reverse charge the
+        // supplier charges no VAT (vat_rate stays 0); the engine self-assesses
+        // at this rate, defaulting to 25% huvudregeln when null.
+        reverse_charge_rate: body.reverse_charge ? (item.reverse_charge_rate ?? null) : null,
       }
     })
 

app/api/v1/companies/[companyId]/supplier-invoices/[id]/credit/route.ts

@@ -57,7 +57,7 @@ const SI_FULL_COLUMNS = `
   vat_treatment, reverse_charge, remaining_amount,
   is_credit_note, credited_invoice_id, arrival_number,
   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)
+  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)
 `
 
 const SupplierInvoiceCredited = z.object({
@@ -166,6 +166,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
         vat_code: string | null
         vat_rate: number
         vat_amount: number
+        reverse_charge_rate: number | null
       }>
     } & Record<string, unknown>
 
@@ -215,6 +216,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
         vat_code: item.vat_code,
         vat_rate: item.vat_rate,
         vat_amount: item.vat_amount,
+        reverse_charge_rate: item.reverse_charge_rate,
       }))
       return dryRunPreview(
         {
@@ -306,6 +308,9 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
       vat_code: item.vat_code,
       vat_rate: item.vat_rate,
       vat_amount: item.vat_amount,
+      // Preserve the self-assessed RC rate so the credit note reverses fiktiv
+      // moms at the same rate the original was booked at.
+      reverse_charge_rate: item.reverse_charge_rate,
     }))
     if (creditItems.length > 0) {
       const { error: itemsErr } = await ctx.supabase

app/api/v1/companies/[companyId]/supplier-invoices/[id]/mark-paid/route.ts

@@ -169,7 +169,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
         subtotal, subtotal_sek, vat_amount, vat_amount_sek, total_sek, due_date, received_date,
         is_credit_note, credited_invoice_id, payment_journal_entry_id,
         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)
+        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)
       `)
       .eq('company_id', ctx.companyId!)
       .eq('id', invoiceId)

app/api/v1/companies/[companyId]/supplier-invoices/[id]/route.ts

@@ -34,7 +34,7 @@ const SI_DETAIL_COLUMNS =
   'id, supplier_id, arrival_number, supplier_invoice_number, invoice_date, due_date, received_date, delivery_date, status, currency, exchange_rate, exchange_rate_date, subtotal, subtotal_sek, vat_amount, vat_amount_sek, total, total_sek, vat_treatment, reverse_charge, payment_reference, paid_at, paid_amount, remaining_amount, is_credit_note, credited_invoice_id, registration_journal_entry_id, payment_journal_entry_id, transaction_id, document_id, notes, reversed_at, created_at, updated_at'
 
 const SI_ITEM_COLUMNS =
-  'id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount'
+  'id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount, reverse_charge_rate'
 
 const SI_PAYMENT_COLUMNS =
   'id, payment_date, amount, currency, exchange_rate, exchange_rate_difference, journal_entry_id, transaction_id, notes, created_at'

app/api/v1/companies/[companyId]/supplier-invoices/route.ts

@@ -264,7 +264,7 @@ const SI_RESPONSE_COLUMNS =
   'id, supplier_id, arrival_number, supplier_invoice_number, invoice_date, due_date, received_date, delivery_date, status, currency, exchange_rate, subtotal, subtotal_sek, vat_amount, vat_amount_sek, total, total_sek, vat_treatment, reverse_charge, payment_reference, paid_amount, remaining_amount, is_credit_note, credited_invoice_id, registration_journal_entry_id, payment_journal_entry_id, notes, created_at, updated_at'
 
 const SI_ITEMS_RESPONSE_COLUMNS =
-  'id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount'
+  'id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount, reverse_charge_rate'
 
 const SupplierInvoiceCreated = z.object({
   id: z.string().uuid(),
@@ -345,6 +345,7 @@ interface ComputedItem {
   vat_code: string | null
   vat_rate: number
   vat_amount: number
+  reverse_charge_rate: number | null
 }
 
 // Swedish VAT rates per ML 2 kap 1 § + Skatteverket's 2026 satser. Allow
@@ -385,6 +386,10 @@ function computeItemsAndTotals(input: z.infer<typeof CreateSupplierInvoiceSchema
       vat_code: item.vat_code || null,
       vat_rate: vatRate,
       vat_amount: vatAmount,
+      // Self-assessed RC rate (0.06/0.12/0.25) or null. For reverse charge the
+      // line vat_rate is 0 (validated below); the engine self-assesses at this
+      // rate, defaulting to 25% huvudregeln when null.
+      reverse_charge_rate: item.reverse_charge_rate ?? null,
     })
   }
   const subtotal = items.reduce((sum, i) => sum + i.line_total, 0)