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>
This commit is contained in:
Mattsson
co-authored by
Claude Opus 4.8
Claude Opus 4.8
parent
358c25094d
commit
f6ee0c2a82
@@ -36,9 +36,14 @@ vi.mock('../currency-utils', () => ({
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),
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}))
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// Mock vat-entries with real reverse charge logic
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vi.mock('../vat-entries', () => ({
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generateReverseChargeLines: vi.fn().mockImplementation(
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// Mock vat-entries: keep the real pure helpers (resolveReverseChargeRate,
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// isReverseChargeBasisAccount, RC_BASIS_ACCOUNTS) and stub only the two
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// line-builders with simplified logic the assertions below rely on.
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vi.mock('../vat-entries', async (importOriginal) => {
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const actual = await importOriginal<typeof import('../vat-entries')>()
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return {
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...actual,
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generateReverseChargeLines: vi.fn().mockImplementation(
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(baseAmount: number, vatRate: number = 0.25, isDomestic: boolean = false) => {
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const vatAmount = Math.round(baseAmount * vatRate * 100) / 100
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const inputAccount = isDomestic ? '2647' : '2645'
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@@ -72,7 +77,8 @@ vi.mock('../vat-entries', () => ({
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]
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}
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),
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}))
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}
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})
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const { createJournalEntry, findFiscalPeriod } = await import('../engine')
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const mockedCreateEntry = vi.mocked(createJournalEntry)
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@@ -107,6 +113,7 @@ function makeItem(overrides: Partial<SupplierInvoiceItem> = {}): SupplierInvoice
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vat_code: null,
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vat_rate: vatRate,
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vat_amount: vatAmount,
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reverse_charge_rate: null,
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created_at: '2024-06-01T00:00:00Z',
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...overrides,
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}
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@@ -371,6 +378,78 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
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assertBalanced(input)
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})
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it('books reverse charge VAT for a 0%-rate line item — defaults to 25% huvudregeln (regression)', async () => {
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// The exact reported bug: a Finnish (EU) supplier invoice entered with the
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// line at 0% momssats (the supplier charges no VAT) must still self-assess
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// at 25%. Before the fix the `rate > 0` guard skipped ALL VAT lines, so the
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// verifikat was just expense + 2440 — the user had to add VAT lines by hand.
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const invoice = makeSupplierInvoice({
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subtotal: 12000,
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vat_amount: 0,
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total: 12000,
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reverse_charge: true,
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})
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const items = [makeItem({ line_total: 12000, account_number: '5910', vat_rate: 0, reverse_charge_rate: null })]
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await createSupplierInvoiceRegistrationEntry(
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null as never, 'company-1', 'user-1', invoice, items, 'eu_business'
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)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(findByAccount(input.lines, '5910')[0].debit_amount).toBe(12000)
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// Fiktiv moms self-assessed at the 25% huvudregel default (ruta 30 / 48).
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expect(findByAccount(input.lines, '2645')[0].debit_amount).toBe(3000)
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expect(findByAccount(input.lines, '2614')[0].credit_amount).toBe(3000)
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// Basbeloppsrader for ruta 21 (EU services) — required or SKV rejects FK004.
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expect(findByAccount(input.lines, '4535')[0].debit_amount).toBe(12000)
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expect(findByAccount(input.lines, '4598')[0].credit_amount).toBe(12000)
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// Leverantörsskuld is the net (no VAT rolls into the payable under RC).
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expect(findByAccount(input.lines, '2440')[0].credit_amount).toBe(12000)
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assertBalanced(input)
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})
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it('honours an explicit reverse_charge_rate (12%) on a 0%-rate line item', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 10000, vat_amount: 0, total: 10000, reverse_charge: true,
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})
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const items = [makeItem({ line_total: 10000, account_number: '6540', vat_rate: 0, reverse_charge_rate: 0.12 })]
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await createSupplierInvoiceRegistrationEntry(
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null as never, 'company-1', 'user-1', invoice, items, 'eu_business'
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)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(findByAccount(input.lines, '2645')[0].debit_amount).toBe(1200) // 10000 * 0.12
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expect(findByAccount(input.lines, '2624')[0].credit_amount).toBe(1200) // ruta 31
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expect(findByAccount(input.lines, '4536')[0].debit_amount).toBe(10000) // ruta 21 @ 12%
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// 25% accounts must NOT appear when the self-assessed rate is 12%.
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expect(findByAccount(input.lines, '2614')).toHaveLength(0)
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expect(findByAccount(input.lines, '4535')).toHaveLength(0)
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assertBalanced(input)
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})
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it('honours an explicit reverse_charge_rate (6%) on a 0%-rate line item', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 10000, vat_amount: 0, total: 10000, reverse_charge: true,
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})
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const items = [makeItem({ line_total: 10000, account_number: '6540', vat_rate: 0, reverse_charge_rate: 0.06 })]
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await createSupplierInvoiceRegistrationEntry(
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null as never, 'company-1', 'user-1', invoice, items, 'eu_business'
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)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(findByAccount(input.lines, '2645')[0].debit_amount).toBe(600) // 10000 * 0.06
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expect(findByAccount(input.lines, '2634')[0].credit_amount).toBe(600) // ruta 32
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expect(findByAccount(input.lines, '4537')[0].debit_amount).toBe(10000) // ruta 21 @ 6%
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// Higher-rate accounts must NOT appear when the self-assessed rate is 6%.
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expect(findByAccount(input.lines, '2614')).toHaveLength(0)
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expect(findByAccount(input.lines, '2624')).toHaveLength(0)
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expect(findByAccount(input.lines, '4535')).toHaveLength(0)
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expect(findByAccount(input.lines, '4536')).toHaveLength(0)
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assertBalanced(input)
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})
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it('books non-EU services to 4531 (ruta 22) and motkonto 4598', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 8000,
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@@ -1038,6 +1117,24 @@ describe('createSupplierInvoiceCashEntry', () => {
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assertBalanced(input)
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})
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it('EU reverse charge with a 0%-rate line item self-assesses at 25% (regression)', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 12000, vat_amount: 0, total: 12000, reverse_charge: true,
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})
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const items = [makeItem({ line_total: 12000, account_number: '5910', vat_rate: 0, reverse_charge_rate: null })]
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await createSupplierInvoiceCashEntry(
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null as never, 'company-1', 'user-1', invoice, items, '2024-07-01', 'eu_business'
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)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(findByAccount(input.lines, '2645')[0].debit_amount).toBe(3000)
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expect(findByAccount(input.lines, '2614')[0].credit_amount).toBe(3000)
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expect(findByAccount(input.lines, '4535')[0].debit_amount).toBe(12000)
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expect(findByAccount(input.lines, '1930')[0].credit_amount).toBe(12000)
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assertBalanced(input)
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})
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it('has no 2440 line', async () => {
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const invoice = makeSupplierInvoice()
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const items = [makeItem()]
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@@ -1228,6 +1325,32 @@ describe('createSupplierCreditNoteEntry', () => {
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assertBalanced(input)
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})
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it('reverses a 0%-rate reverse charge credit note at the 25% default (regression)', async () => {
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// A credit note for the buggy 0%-rate RC invoice must reverse the same
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// self-assessed VAT the registration booked, or it leaves ruta 21/30/48
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// half-cancelled. The credit-note path resolves the same 25% default.
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const creditNote = makeSupplierInvoice({
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is_credit_note: true,
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subtotal: -12000,
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vat_amount: 0,
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total: -12000,
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reverse_charge: true,
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})
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const items = [makeItem({ line_total: -12000, account_number: '5910', vat_rate: 0, reverse_charge_rate: null })]
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await createSupplierCreditNoteEntry(
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null as never, 'company-1', 'user-1', creditNote, items, 'eu_business'
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)
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const input = mockedCreateEntry.mock.calls[0][3]
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expect(findByAccount(input.lines, '2645')[0].credit_amount).toBe(3000)
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expect(findByAccount(input.lines, '2614')[0].debit_amount).toBe(3000)
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expect(findByAccount(input.lines, '4535')[0].credit_amount).toBe(12000)
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expect(findByAccount(input.lines, '4598')[0].debit_amount).toBe(12000)
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expect(findByAccount(input.lines, '2440')[0].debit_amount).toBe(12000)
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assertBalanced(input)
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})
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it('uses Math.abs for all amounts (negative inputs produce positive lines)', async () => {
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const creditNote = makeSupplierInvoice({
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is_credit_note: true,
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@@ -1,6 +1,11 @@
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import { createJournalEntry, findFiscalPeriod } from './engine'
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import { resolveSekAmount, buildCurrencyMetadata } from './currency-utils'
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import { generateReverseChargeLines, generateReverseChargeBasisLines } from './vat-entries'
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import {
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generateReverseChargeLines,
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generateReverseChargeBasisLines,
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isReverseChargeBasisAccount,
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resolveReverseChargeRate,
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} from './vat-entries'
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import { createLogger } from '@/lib/logger'
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import type { SupabaseClient } from '@supabase/supabase-js'
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import type {
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@@ -13,29 +18,6 @@ import type {
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const log = createLogger('supplier-invoice-entries')
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/**
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* Accounts that already populate momsdeklaration ruta 20-24 directly when
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* debited. If the user picked one of these as the expense account on an RC
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* invoice item, the engine must NOT add the parallel basbeloppsrader (those
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* would double-count the basis).
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*/
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const RC_BASIS_ACCOUNTS = new Set([
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// ruta 20 — EU goods
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'4515', '4516', '4517',
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// ruta 21 — EU services
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'4535', '4536', '4537',
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// ruta 22 — non-EU services
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'4531', '4532', '4533',
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// ruta 23 — domestic goods RC
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'4415', '4416', '4417',
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// ruta 24 — domestic services RC
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'4425', '4426', '4427',
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])
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function isBasisAccount(account: string): boolean {
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return RC_BASIS_ACCOUNTS.has(account)
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}
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/**
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* Build a BFL-compliant verifikation description with event type, counterparty, and suffix.
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* Falls back to prefix + invoiceNumber + suffix if name is not provided (backward compat).
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@@ -662,9 +644,15 @@ function groupVatByRate(
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}
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/**
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* Group items by VAT rate and sum the base (line_total) per rate.
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* Used by reverse-charge paths to compute fiktiv moms from the basis,
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* decoupled from any manual VAT override on the items themselves.
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* Group items by their self-assessed reverse-charge rate and sum the base
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* (line_total) per rate. Used by reverse-charge paths to compute fiktiv moms
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* from the basis, decoupled from any manual VAT override on the items.
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*
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* The grouping key is the *self-assessed* rate (resolveReverseChargeRate), not
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* the line's vat_rate: under omvänd skattskyldighet the supplier charges 0%, so
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* the line vat_rate is 0, but the buyer self-assesses at 25% (huvudregeln) or
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* the explicit per-item reverse_charge_rate. Without this a 0%-rate RC line
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* would key on rate 0 and the `rate > 0` guard below would skip its VAT lines.
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*/
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function groupBaseByRate(
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items: SupplierInvoiceItem[],
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@@ -674,7 +662,7 @@ function groupBaseByRate(
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): Map<number, number> {
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const baseByRate = new Map<number, number>()
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for (const item of items) {
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const rate = item.vat_rate ?? 0.25
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const rate = resolveReverseChargeRate(item)
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let baseSek = resolveSekAmount(item.line_total, null, currency, exchangeRate)
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if (useAbsoluteValues) baseSek = Math.abs(baseSek)
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baseByRate.set(rate, (baseByRate.get(rate) || 0) + baseSek)
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@@ -696,8 +684,8 @@ function groupNonBasisBaseByRate(
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): Map<number, number> {
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const baseByRate = new Map<number, number>()
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for (const item of items) {
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if (isBasisAccount(item.account_number)) continue
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const rate = item.vat_rate ?? 0.25
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if (isReverseChargeBasisAccount(item.account_number)) continue
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const rate = resolveReverseChargeRate(item)
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let itemSek = resolveSekAmount(item.line_total, null, currency, exchangeRate)
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if (useAbsoluteValues) itemSek = Math.abs(itemSek)
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baseByRate.set(rate, (baseByRate.get(rate) || 0) + itemSek)
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@@ -38,6 +38,57 @@ export function getVatRate(treatment: VatTreatment): number {
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}
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}
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/**
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* Expense/basis accounts that already populate momsdeklaration ruta 20-24
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* directly when debited (the basbelopp for a reverse-charge purchase). If an RC
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* item is booked straight to one of these, the engine must NOT add the parallel
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* basbeloppsrader — that would double-count ruta 20-24.
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*
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* ruta 20 EU goods 4515/4516/4517
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* ruta 21 EU services 4535/4536/4537
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* ruta 22 non-EU services 4531/4532/4533
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* ruta 23 domestic goods RC 4415/4416/4417
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* ruta 24 domestic services RC 4425/4426/4427
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*/
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export const RC_BASIS_ACCOUNTS: ReadonlySet<string> = new Set([
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'4515', '4516', '4517',
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'4535', '4536', '4537',
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'4531', '4532', '4533',
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'4415', '4416', '4417',
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'4425', '4426', '4427',
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])
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export function isReverseChargeBasisAccount(account: string): boolean {
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return RC_BASIS_ACCOUNTS.has(account)
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}
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/**
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* The self-assessed VAT rate to apply to a reverse-charge line.
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*
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* Under omvänd skattskyldighet the supplier charges no VAT, so the line's own
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* `vat_rate` is 0 (the v1 supplier-invoice API mandates this). The buyer must
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* still self-assess output + input VAT at the Swedish statutory rate that would
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* apply to the service domestically — 25% under huvudregeln for EU services
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* (ML 6 kap 34 §), 12%/6% for reduced-rated services. Resolution order:
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*
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* 1. explicit per-item `reverse_charge_rate` (the UI's self-assessment picker)
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* 2. a positive `vat_rate` on the line (legacy/API callers that encoded the
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* self-assessment rate directly on vat_rate)
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* 3. 25% huvudregel default — never silently drop the fiktiv-moms lines.
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*
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* Keeping this in one place means the booking engine and the review-dialog
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* preview can never drift. The original bug was two independent copies of a
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* `rate > 0` assumption, each skipping the VAT entirely on a 0%-rate RC line.
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*/
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export function resolveReverseChargeRate(
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item: { vat_rate?: number | null; reverse_charge_rate?: number | null },
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): number {
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const explicit = item.reverse_charge_rate
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if (explicit != null && explicit > 0) return explicit
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if (item.vat_rate != null && item.vat_rate > 0) return item.vat_rate
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return 0.25
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}
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/**
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* Generate output VAT lines for sales invoices
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* Debit 1510 Kundfordringar [total incl VAT]
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Reference in New Issue
Block a user