Fix/invoice numbers (#365)

* feat: make invoice_number nullable and assign on send - Updated the invoices table to allow invoice_number to be nullable. - Modified the logic to assign invoice numbers only when the invoice status transitions to 'sent'. - Refactored related code to handle nullable invoice numbers, including UI components and API routes. - Added tests to ensure correct behavior when handling invoices with null invoice numbers. - Introduced a utility function to display invoice numbers, defaulting to '(Utkast)' for drafts. * fix: update fiscal period handling to return names of open periods in error messages * fix: enhance period creation logic to account for company-wide bookkeeping lock-through * fix: remove unnecessary customer_type field from customer insertion query * fix: scope invoice number count query to specific companies to avoid test interference * feat: Implement atomic invoice number generation and ensure compliance with invoice numbering rules - Introduced `ensureInvoiceNumber` function to assign invoice numbers atomically, handling concurrency and ensuring compliance with document types. - Updated invoice-related components to utilize the new `invoiceNumberDisplay` utility for consistent invoice number formatting. - Added checks to ensure that invoices in non-draft statuses have valid invoice numbers, preventing violations of legal requirements. - Created tests for the new invoice number generation logic, ensuring correct behavior under various scenarios, including concurrent requests. - Added a draft banner to PDF templates for invoices without assigned numbers, clarifying their status to users. - Updated database migrations to support the new atomic invoice number generation logic and enforce constraints on invoice statuses.
2026-04-27 16:29:58 +02:00
parent ec5fd78e3e
commit fd1db89603
33 changed files with 931 additions and 131 deletions
@@ -133,7 +133,7 @@ export async function previewCurrencyRevaluation(
    items.push({
      type: 'receivable',
      source_id: inv.id,
-      reference: inv.invoice_number,
+      reference: inv.invoice_number ?? '',
      currency: inv.currency,
      amount_in_currency: amountInCurrency,
      original_rate: inv.exchange_rate,
@@ -16,16 +16,32 @@ import type {

 const log = createLogger('invoice-entries')

+/**
+ * Build the invoice identifier used in line_description. Prefers the assigned
+ * invoice number; falls back to a draft tag with the first 8 chars of the
+ * invoice UUID so the verifikation still identifies *vad affärshändelsen avser*
+ * per BFL 5 kap 6§ p.3 even if a journal entry is somehow created against an
+ * unnumbered invoice. The send path always assigns a number first, so this
+ * fallback is defensive — but it leaves no ambiguity if a future caller skips
+ * ensureInvoiceNumber.
+ */
+function invoiceTag(invoice: Pick<Invoice, 'id' | 'invoice_number'>): string {
+  return invoice.invoice_number ?? `utkast ${invoice.id.slice(0, 8)}`
+}
+
 /**
 * Build a BFL-compliant verifikation description with event type and counterparty.
 * Falls back to prefix + invoiceNumber if name is not provided (backward compat).
 */
 function buildInvoiceDescription(
-  prefix: string, invoiceNumber: string, counterpartyName?: string
+  prefix: string, invoiceNumber: string | null, counterpartyName?: string,
+  invoiceId?: string,
 ): string {
+  const tag = invoiceNumber ?? (invoiceId ? `utkast ${invoiceId.slice(0, 8)}` : null)
+  const tagPart = tag ? ` ${tag}` : ''
  return counterpartyName
-    ? `${prefix} ${invoiceNumber}, ${counterpartyName}`
-    : `${prefix} ${invoiceNumber}`
+    ? `${prefix}${tagPart}, ${counterpartyName}`
+    : `${prefix}${tagPart}`
 }

 /**
@@ -36,7 +52,7 @@ function generatePerRateLines(
  items: InvoiceItem[],
  invoiceVatTreatment: VatTreatment,
  entityType: EntityType,
-  invoiceNumber: string,
+  invoiceTagText: string,
  currency?: string | null,
  exchangeRate?: number | null
 ): CreateJournalEntryLineInput[] {
@@ -64,7 +80,7 @@ function generatePerRateLines(
      account_number: revenueAccount,
      debit_amount: 0,
      credit_amount: subtotalSek,
-      line_description: `Försäljning faktura ${invoiceNumber}`,
+      line_description: `Försäljning faktura ${invoiceTagText}`,
    })

    const totalVat = items.reduce((sum, item) => sum + (item.vat_amount || 0), 0)
@@ -77,7 +93,7 @@ function generatePerRateLines(
          account_number: vatAccount,
          debit_amount: 0,
          credit_amount: vatSek,
-          line_description: `Utgående moms`,
+          line_description: `Utgående moms faktura ${invoiceTagText}`,
        })
      } else {
        const vatLines = generateSalesVatLines({
@@ -113,7 +129,7 @@ function generatePerRateLines(
      account_number: revenueAccount,
      debit_amount: 0,
      credit_amount: roundedSubtotal,
-      line_description: `Försäljning faktura ${invoiceNumber}`,
+      line_description: `Försäljning faktura ${invoiceTagText}`,
    })

    const roundedVat = Math.round(toSek(group.vatAmount) * 100) / 100
@@ -123,7 +139,7 @@ function generatePerRateLines(
        account_number: vatAccount,
        debit_amount: 0,
        credit_amount: roundedVat,
-        line_description: `Utgående moms ${rate}%`,
+        line_description: `Utgående moms ${rate}% faktura ${invoiceTagText}`,
      })
    }
  }
@@ -166,13 +182,14 @@ export async function createInvoiceJournalEntry(

  const lines: CreateJournalEntryLineInput[] = []
  const isForeign = invoice.currency !== 'SEK'
+  const tag = invoiceTag(invoice)

  // Credit lines: revenue + VAT per rate group (compute first to guarantee balance)
  const creditLines: CreateJournalEntryLineInput[] = []

  if (invoice.items && invoice.items.length > 0) {
    creditLines.push(...generatePerRateLines(
-      invoice.items, invoice.vat_treatment, entityType, invoice.invoice_number,
+      invoice.items, invoice.vat_treatment, entityType, tag,
      invoice.currency, invoice.exchange_rate
    ))
  } else {
@@ -184,7 +201,7 @@ export async function createInvoiceJournalEntry(
      account_number: revenueAccount,
      debit_amount: 0,
      credit_amount: subtotalSek,
-      line_description: `Försäljning faktura ${invoice.invoice_number}`,
+      line_description: `Försäljning faktura ${tag}`,
    })

    if (invoice.vat_amount > 0) {
@@ -195,7 +212,7 @@ export async function createInvoiceJournalEntry(
          account_number: vatAccount,
          debit_amount: 0,
          credit_amount: vatSek,
-          line_description: `Utgående moms faktura ${invoice.invoice_number}`,
+          line_description: `Utgående moms faktura ${tag}`,
        })
      } else {
        const vatLines = generateSalesVatLines({
@@ -218,7 +235,7 @@ export async function createInvoiceJournalEntry(
    account_number: '1510',
    debit_amount: debitAmount,
    credit_amount: 0,
-    line_description: `Faktura ${invoice.invoice_number}`,
+    line_description: `Faktura ${tag}`,
    ...buildCurrencyMetadata(invoice.currency, isForeign ? invoice.total : undefined, invoice.exchange_rate),
  })

@@ -227,7 +244,7 @@ export async function createInvoiceJournalEntry(
  const input: CreateJournalEntryInput = {
    fiscal_period_id: fiscalPeriodId,
    entry_date: invoice.invoice_date,
-    description: buildInvoiceDescription('Kundfaktura', invoice.invoice_number, customerName),
+    description: buildInvoiceDescription('Kundfaktura', invoice.invoice_number, customerName, invoice.id),
    source_type: 'invoice_created',
    source_id: invoice.id,
    lines,
@@ -262,7 +279,8 @@ export async function createInvoicePaymentJournalEntry(
  const desc = buildInvoiceDescription(
    isPartial ? 'Delbetalning kundfaktura' : 'Inbetalning kundfaktura',
    invoice.invoice_number,
-    customerName
+    customerName,
+    invoice.id,
  )

  // When paymentAmount is provided, use it for the 1930/1510 line amounts.
@@ -365,6 +383,7 @@ export async function createCreditNoteJournalEntry(
  }

  const lines: CreateJournalEntryLineInput[] = []
+  const tag = invoiceTag(creditNote)

  // Generate reversed revenue + VAT lines per rate group (debit side for credit notes)
  const debitLines: CreateJournalEntryLineInput[] = []
@@ -372,7 +391,7 @@ export async function createCreditNoteJournalEntry(
  if (creditNote.items && creditNote.items.length > 0) {
    // Use absolute items for generatePerRateLines, then swap debit/credit
    const creditLines = generatePerRateLines(
-      creditNote.items, creditNote.vat_treatment, entityType, creditNote.invoice_number,
+      creditNote.items, creditNote.vat_treatment, entityType, tag,
      creditNote.currency, creditNote.exchange_rate
    )
    for (const line of creditLines) {
@@ -380,7 +399,7 @@ export async function createCreditNoteJournalEntry(
        ...line,
        debit_amount: Math.abs(line.credit_amount),
        credit_amount: Math.abs(line.debit_amount),
-        line_description: `Kreditfaktura ${creditNote.invoice_number}`,
+        line_description: `Kreditfaktura ${tag}`,
      })
    }
  } else {
@@ -393,7 +412,7 @@ export async function createCreditNoteJournalEntry(
      account_number: revenueAccount,
      debit_amount: absSubtotal,
      credit_amount: 0,
-      line_description: `Kreditfaktura ${creditNote.invoice_number}`,
+      line_description: `Kreditfaktura ${tag}`,
    })

    if (absVat > 0) {
@@ -402,7 +421,7 @@ export async function createCreditNoteJournalEntry(
        account_number: vatAccount,
        debit_amount: absVat,
        credit_amount: 0,
-        line_description: `Moms kreditfaktura ${creditNote.invoice_number}`,
+        line_description: `Moms kreditfaktura ${tag}`,
      })
    }
  }
@@ -415,13 +434,13 @@ export async function createCreditNoteJournalEntry(
    account_number: '1510',
    debit_amount: 0,
    credit_amount: Math.round(totalDebits * 100) / 100,
-    line_description: `Kreditfaktura ${creditNote.invoice_number}`,
+    line_description: `Kreditfaktura ${tag}`,
  })

  const input: CreateJournalEntryInput = {
    fiscal_period_id: fiscalPeriodId,
    entry_date: creditNote.invoice_date,
-    description: buildInvoiceDescription('Kreditfaktura', creditNote.invoice_number, customerName),
+    description: buildInvoiceDescription('Kreditfaktura', creditNote.invoice_number, customerName, creditNote.id),
    source_type: 'credit_note',
    source_id: creditNote.id,
    lines,
@@ -455,13 +474,14 @@ export async function createInvoiceCashEntry(

  const lines: CreateJournalEntryLineInput[] = []
  const isForeign = invoice.currency !== 'SEK'
+  const tag = invoiceTag(invoice)

  // Credit lines: revenue + VAT per rate group (compute first to guarantee balance)
  const creditLines: CreateJournalEntryLineInput[] = []

  if (invoice.items && invoice.items.length > 0) {
    creditLines.push(...generatePerRateLines(
-      invoice.items, invoice.vat_treatment, entityType, invoice.invoice_number,
+      invoice.items, invoice.vat_treatment, entityType, tag,
      invoice.currency, invoice.exchange_rate
    ))
  } else {
@@ -473,7 +493,7 @@ export async function createInvoiceCashEntry(
      account_number: revenueAccount,
      debit_amount: 0,
      credit_amount: subtotalSek,
-      line_description: `Försäljning faktura ${invoice.invoice_number}`,
+      line_description: `Försäljning faktura ${tag}`,
    })

    if (invoice.vat_amount > 0) {
@@ -483,7 +503,7 @@ export async function createInvoiceCashEntry(
        account_number: vatAccount,
        debit_amount: 0,
        credit_amount: vatSek,
-        line_description: `Utgående moms faktura ${invoice.invoice_number}`,
+        line_description: `Utgående moms faktura ${tag}`,
      })
    }
  }
@@ -494,7 +514,7 @@ export async function createInvoiceCashEntry(
    account_number: '1930',
    debit_amount: isForeign ? Math.round(totalCredits * 100) / 100 : resolveSekAmount(invoice.total, invoice.total_sek, invoice.currency, invoice.exchange_rate),
    credit_amount: 0,
-    line_description: buildInvoiceDescription('Kontantbetalning kundfaktura', invoice.invoice_number, customerName),
+    line_description: buildInvoiceDescription('Kontantbetalning kundfaktura', invoice.invoice_number, customerName, invoice.id),
  })

  lines.push(...creditLines)
@@ -502,7 +522,7 @@ export async function createInvoiceCashEntry(
  const input: CreateJournalEntryInput = {
    fiscal_period_id: fiscalPeriodId,
    entry_date: paymentDate,
-    description: buildInvoiceDescription('Kontantbetalning kundfaktura', invoice.invoice_number, customerName),
+    description: buildInvoiceDescription('Kontantbetalning kundfaktura', invoice.invoice_number, customerName, invoice.id),
    source_type: 'invoice_cash_payment',
    source_id: invoice.id,
    lines,
@@ -12,7 +12,7 @@ import type { EntityType, InvoiceItem, VatTreatment } from '@/types'

 export interface ProposePaymentLinesInput {
  invoice: {
-    invoice_number: string
+    invoice_number: string | null
    total: number
    total_sek?: number | null
    subtotal: number
@@ -44,7 +44,7 @@ function toFormAmount(n: number): string {
 export function proposePaymentLines(input: ProposePaymentLinesInput): FormLine[] {
  const { invoice, accountingMethod, entityType, exchangeRateDifference } = input
  const paymentAccount = input.paymentAccount || '1930'
-  const desc = `Betalning faktura ${invoice.invoice_number}`
+  const desc = invoice.invoice_number ? `Betalning faktura ${invoice.invoice_number}` : 'Betalning faktura'

  if (accountingMethod === 'accrual') {
    return proposeAccrualLines(invoice, paymentAccount, desc, exchangeRateDifference)
@@ -148,7 +148,7 @@ function proposeCashLines(
        account_number: revenueAccount,
        debit_amount: '',
        credit_amount: toFormAmount(toSek(subtotal)),
-        line_description: `Försäljning faktura ${invoice.invoice_number}`,
+        line_description: (invoice.invoice_number ? `Försäljning faktura ${invoice.invoice_number}` : 'Försäljning faktura'),
      })

      const totalVat = invoice.items.reduce((sum, item) => sum + (item.vat_amount || 0), 0)
@@ -182,7 +182,7 @@ function proposeCashLines(
          account_number: revenueAccount,
          debit_amount: '',
          credit_amount: toFormAmount(Math.round(toSek(group.subtotal) * 100) / 100),
-          line_description: `Försäljning faktura ${invoice.invoice_number}`,
+          line_description: (invoice.invoice_number ? `Försäljning faktura ${invoice.invoice_number}` : 'Försäljning faktura'),
        })

        const roundedVat = Math.round(toSek(group.vatAmount) * 100) / 100
@@ -205,7 +205,7 @@ function proposeCashLines(
      account_number: revenueAccount,
      debit_amount: '',
      credit_amount: toFormAmount(subtotalSek),
-      line_description: `Försäljning faktura ${invoice.invoice_number}`,
+      line_description: (invoice.invoice_number ? `Försäljning faktura ${invoice.invoice_number}` : 'Försäljning faktura'),
    })

    if (invoice.vat_amount > 0) {
@@ -215,7 +215,7 @@ function proposeCashLines(
        account_number: vatAccount,
        debit_amount: '',
        credit_amount: toFormAmount(vatSek),
-        line_description: `Utgående moms faktura ${invoice.invoice_number}`,
+        line_description: (invoice.invoice_number ? `Utgående moms faktura ${invoice.invoice_number}` : 'Utgående moms faktura'),
      })
    }
  }
@@ -12,7 +12,7 @@ import type { EntityType, InvoiceItem, VatTreatment } from '@/types'

 export interface ProposeSendLinesInput {
  invoice: {
-    invoice_number: string
+    invoice_number: string | null
    total: number
    total_sek?: number | null
    subtotal: number
@@ -43,7 +43,7 @@ export function proposeSendLines(input: ProposeSendLinesInput): FormLine[] {
  const { invoice, entityType } = input
  const lines: FormLine[] = []
  const isForeign = invoice.currency !== 'SEK'
-  const desc = `Försäljning faktura ${invoice.invoice_number}`
+  const desc = invoice.invoice_number ? `Försäljning faktura ${invoice.invoice_number}` : 'Försäljning faktura'

  const toSek = (amount: number): number => {
    if (!isForeign) return amount
@@ -134,7 +134,7 @@ export function proposeSendLines(input: ProposeSendLinesInput): FormLine[] {
        account_number: vatAccount,
        debit_amount: '',
        credit_amount: toFormAmount(vatSek),
-        line_description: `Utgående moms faktura ${invoice.invoice_number}`,
+        line_description: (invoice.invoice_number ? `Utgående moms faktura ${invoice.invoice_number}` : 'Utgående moms faktura'),
      })
    }
  }