feat(rot-rut): overview page, beslutsfil import, avslag reclaim, MCP list + settle (#2397)

* feat(rot-rut): overview page, beslutsfil import, avslag reclaim, MCP list + settle

Follow-up to #2239/#2360 for firms whose every invoice carries ROT/RUT.

- /invoices/rot-rut: tiles (at Skatteverket on 1513, awaiting beslut,
  refused to book, ready to request) and one row per begaran with mark
  uploaded, cancel, download and "Bokfor nekat belopp"; the Fakturor
  button links here, ?rot-rut=1 still opens the file dialog.
- Beslutsfil import from the UI through the existing import route.
- Reclaim of the share Skatteverket refused: one voucher debit 1510 /
  credit 1513 per invoice (source_type rot_rut_reclaim), CAS-attached to
  the begaran and guarded by a partial unique index; the invoice reopens
  for the refused share via invoices.deduction_reclaimed_total, with the
  customer-share formula and its SQL twin gaining the same term. The
  payment dialog and bank match then settle the reopened remaining as a
  plain 1510 clearing; a booked kontantmetod invoice is proposed accrual-
  shaped so revenue is never recognised twice. Unknown per-invoice split
  of a partial beslut is refused, never allocated.
- MCP: gnubok_list_rot_rut_payout_requests (search-only read) and
  gnubok_settle_rot_rut_payout (staged write, op settle_rot_rut_payout)
  sharing one pre-flight + settle with the dashboard match route.
- Migrations 20260907140000 (reclaim state, source_type, INSERT guard),
  20260907140100/140101 (pending_operations op type).

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

* chore(rot-rut): renumber migrations after merging main

Main already carries 20260907143000 and 20260907150000, so the three
rot-rut migrations move to 20260907160000/160100/160101 to keep the
applied order monotonic (see memory: migration-version-collisions).

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

* fix(rot-rut): close the reclaim gaps found by skeptics, CI and review

Skeptic refutations (#2397):
- payment-sync recomputes remaining with deduction_reclaimed_total, so a
  storno of a payment on a reopened invoice no longer strands the refused
  share (R1).
- Reclaim refused while an invoice sits in a later live begäran
  (ROT_RUT_RECLAIM_INVOICE_REREQUESTED); the overview and the MCP list hide
  the action for the same case (C2).
- A reclaimed invoice is blocked from a new begäran (DEDUCTION_RECLAIMED)
  until the reclaim voucher is reversed (R2/C3).
- Storno of the reclaim voucher syncs the invoices and the begäran back
  (rot-rut-reclaim-reversal.ts, hooked into reverseEntry) (R3).
- A paid invoice with NULL paid_amount counts its customer share as paid
  (C4). Crediting an invoice with a reclaimed share is refused on the
  dashboard, v1 and MCP paths (R4).

CI and review:
- Build: custom-coded MCP errors via Object.assign, not codedError.
- pg-real: column default for default_voucher_series_per_source_type
  re-stated with rot_rut_reclaim (20260907160200); the default test now
  re-applies the latest default migration.
- Checks: accounted-api skill regenerated (journal-entries source types).
- CodeRabbit/Superagent: per-item refused shares must reconcile with the
  request-level beslut; per-invoice reopen through the idempotent RPC
  apply_rot_rut_reclaim_invoice (20260907160300) with a resume path;
  update-stage settle failures keep the voucher id (failed_partial);
  Stockholm calendar date for the booking; existing-voucher tab uses the
  same proposal method; MCP stage checks bank_line junction rows.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

* fix(rot-rut): carry the voucher id through the match outcome type; date the reclaim on the beslut

- The shared match outcome now declares journalEntryId on update-stage
  errors, matching the settle service (Core Build TS2339 on 2d6cece1a).
- The reclaim voucher is dated on the Swedish calendar day of Skatteverkets
  beslut (decided_at), today only when no decision date is recorded, and
  the confirm dialog states the date (Swedish accounting review: BFL 5 kap
  6-7 §, datum for affarshandelsen).

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

* fix(rot-rut): reclaim RPCs validate the share and derive the invoice state; idempotent revert; v1 credit guard reads the column

- apply_rot_rut_reclaim_invoice (20260907160400 replaces the 160300
  signature) takes only the refused share, validates it against the locked
  item, request and invoice, and derives remaining_amount and status from
  the INSERT-guard formula (review: caller-supplied accounting values,
  CWE-862). revert_rot_rut_reclaim_invoice mirrors it for a reversed
  reclaim voucher; the request link is cleared only after every leg.
- v1 credit route projection includes deduction_reclaimed_total so the
  reclaim guard actually fires there.
- Overview keeps "Bokfor nekat belopp" available while legs are pending
  (resume after a partial failure).
- Match and settle routes attach journal_entry_id on update-stage errors.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

---------

Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
This commit is contained in:
Mattsson
2026-09-08 00:13:05 +02:00
committed by GitHub
co-authored by Claude Fable 5.1
parent 5d735097a1
commit fdcb7d937e
52 changed files with 4016 additions and 122 deletions
@@ -482,3 +482,40 @@ describe('syncInvoiceStatusFromPaymentEntry', () => {
expect(tablesUpdated('transactions').length).toBe(2)
})
})
describe('syncInvoiceStatusFromPaymentEntry: reclaimed ROT/RUT share (rot_rut_reclaim)', () => {
// 25 000 invoice, 7 500 deduction, Skatteverket refused 2 500 and the
// reclaim moved it onto the customer; customer paid 17 500 + 2 500. The
// storno of the 2 500 payment must leave 2 500 open, not 0 (#2397 R1).
it('keeps the refused share in the remaining after a payment storno', async () => {
const { supabase, updatePayload } = createRecordingSupabase([
{ data: { amount: 2500 } }, // invoice_payments select amount
{
data: {
paid_amount: 20000,
total: 25000,
deduction_total: 7500,
deduction_reclaimed_total: 2500,
due_date: '2099-12-31',
},
}, // invoices select
{ data: null }, // invoices update
{ data: [] }, // invoice_payments select transaction_id
{ data: null }, // invoice_payments delete
{ data: null }, // transactions update
])
await syncInvoiceStatusFromPaymentEntry(
supabase,
'co-1',
{ id: 'entry-1', source_type: 'invoice_paid', source_id: 'invoice-1' } as JournalEntry,
)
expect(updatePayload('invoices')).toEqual({
status: 'partially_paid',
paid_at: null,
paid_amount: 17500,
remaining_amount: 2500,
})
})
})
@@ -710,3 +710,40 @@ describe('proposePaymentLines: ROT/RUT-avdrag (fakturamodellen)', () => {
expect(lines[0]).toMatchObject({ account_number: '1930', debit_amount: '12500' })
})
})
describe('proposePaymentLines: ROT/RUT invoice reopened by a reclaim (rot_rut_reclaim)', () => {
it('proposes the reopened remaining as a plain 1510 clearing', () => {
// 25 000 invoice, 7 500 deduction, customer paid 17 500, Skatteverket
// refused 2 500 and the reclaim voucher moved it onto 1510.
const lines = proposePaymentLines({
invoice: {
...makeInvoiceInput({ total: 25000 }),
deduction_total: 7500,
deduction_reclaimed_total: 2500,
paid_amount: 17500,
remaining_amount: 2500,
},
accountingMethod: 'accrual',
entityType: 'enskild_firma',
})
expect(lines).toHaveLength(2)
expect(lines[0]).toMatchObject({ account_number: '1930', debit_amount: '2500' })
expect(lines[1]).toMatchObject({ account_number: '1510', credit_amount: '2500' })
})
it('leaves a ROT/RUT invoice without a reclaim on the legacy customer-share proposal', () => {
const lines = proposePaymentLines({
invoice: {
...makeInvoiceInput({ total: 25000 }),
deduction_total: 7500,
paid_amount: 0,
remaining_amount: 17500,
},
accountingMethod: 'accrual',
entityType: 'enskild_firma',
})
expect(lines[0]).toMatchObject({ account_number: '1930', debit_amount: '17500' })
expect(lines[1]).toMatchObject({ account_number: '1510', credit_amount: '17500' })
})
})
+9
View File
@@ -34,6 +34,7 @@ import {
import { fetchEntryLines, type EntryLinesQuery } from '@/lib/bookkeeping/entry-lines'
import { backfillStandardBASAccounts } from '@/lib/bookkeeping/account-backfill'
import { syncInvoiceStatusFromPaymentEntry, isPaymentSourceType } from '@/lib/bookkeeping/payment-sync'
import { syncRotRutReclaimAfterReversal } from '@/lib/invoices/rot-rut-reclaim-reversal'
import { getActor } from '@/lib/bookkeeping/actor-context'
import type {
AssetDisposalType,
@@ -1455,6 +1456,14 @@ export async function reverseEntry(
await syncInvoiceStatusFromPaymentEntry(supabase, companyId, original as JournalEntry)
}
// A reversed rot_rut_reclaim voucher hands the refused share back to
// Skatteverket's side: the invoices it reopened close again, the begäran
// becomes reclaimable again (same business-state mirror as the payment
// sync above, skeptic #2397 R3).
if (original.source_type === 'rot_rut_reclaim') {
await syncRotRutReclaimAfterReversal(supabase, companyId, original.id)
}
// Fetch complete reversal entry with lines
const { data: completeEntry } = await supabase
.from('journal_entries')
+6 -1
View File
@@ -533,6 +533,7 @@ function invoiceOutstandingAmount(invoice: Invoice): number {
remaining_amount?: number | null
paid_amount?: number | null
deduction_total?: number | null
deduction_reclaimed_total?: number | null
}
// A payment is being booked, so a stored 0 cannot mean "settled": rows
// written by paths that bypass buildInvoiceWriteData (imports, sandbox seed,
@@ -544,7 +545,11 @@ function invoiceOutstandingAmount(invoice: Invoice): number {
}
const paid = typeof inv.paid_amount === 'number' ? inv.paid_amount : 0
const deduction = typeof inv.deduction_total === 'number' ? inv.deduction_total : 0
return roundOre(invoice.total - paid - deduction)
// A refused deduction (rot_rut_reclaim) is the customer's again: same
// formula as invoiceCustomerShare and the SQL INSERT guard.
const reclaimed =
typeof inv.deduction_reclaimed_total === 'number' ? inv.deduction_reclaimed_total : 0
return roundOre(invoice.total - paid - deduction + reclaimed)
}
/**
+12 -4
View File
@@ -153,7 +153,7 @@ export async function syncInvoiceStatusFromPaymentEntry(
const { data: customerInvoice } = await supabase
.from('invoices')
.select('paid_amount, total, due_date, deduction_total')
.select('paid_amount, total, due_date, deduction_total, deduction_reclaimed_total')
.eq('id', entry.source_id)
.eq('company_id', companyId)
.single()
@@ -185,12 +185,20 @@ export async function syncInvoiceStatusFromPaymentEntry(
// one shared definition (lib/invoices/customer-share.ts); the
// Math.max(0, ...) mirrors the guard's GREATEST(0, ...) because this
// value is persisted into the column.
const deductionTotal =
(customerInvoice as { deduction_total?: number | null }).deduction_total ?? 0
// A refused deduction that a rot_rut_reclaim voucher moved back onto
// the customer is the customer's again: without this term a storno of
// any payment on a reopened invoice wrote a remaining short by the
// reclaimed share and no path could settle it (skeptic #2397 R1).
const { deduction_total: deductionTotal = 0, deduction_reclaimed_total: reclaimedTotal = 0 } =
customerInvoice as { deduction_total?: number | null; deduction_reclaimed_total?: number | null }
const newRemaining = Math.max(
0,
invoiceCustomerOutstanding(
{ total: customerInvoice.total, deduction_total: deductionTotal },
{
total: customerInvoice.total,
deduction_total: deductionTotal ?? 0,
deduction_reclaimed_total: reclaimedTotal ?? 0,
},
safePaidAmount,
),
)
+18 -4
View File
@@ -39,6 +39,13 @@ export interface ProposePaymentLinesInput {
* doing so is what made every ROT/RUT invoice fail the overpayment guard.
*/
deduction_total?: number | null
/**
* The part of the deduction Skatteverket refused and that a
* rot_rut_reclaim voucher moved back onto the customer (debit 1510).
* When set, the invoice's remaining is a plain 1510 fordran again and the
* remaining-aware proposal applies to it.
*/
deduction_reclaimed_total?: number | null
/**
* Dimensions PR7: the invoice's default bag. Stamped on every proposed
* line: the payment dialog always submits its (editable) lines, so the
@@ -145,7 +152,10 @@ export function proposePaymentLines(input: ProposePaymentLinesInput): FormLine[]
* pure function does not carry; the dialog's FX path already handles it.
* - On a ROT/RUT invoice the outstanding remainder is (or includes)
* Skatteverket's share, which sits on 1513 and is settled by the ROT/RUT
* payout flow, not by clearing 1510 here.
* payout flow, not by clearing 1510 here. The one exception is a
* deduction Skatteverket refused: the reclaim voucher has already moved
* that share onto 1510 (deduction_reclaimed_total > 0), so the reopened
* remaining is an ordinary customer fordran and is proposed as such.
*
* Two shapes:
* - 0 < remaining < 1 kr (the stuck öresavrundning case): a bank-less
@@ -163,11 +173,15 @@ function proposeRemainingAwareLines(
): FormLine[] | null {
if (accountingMethod !== 'accrual') return null
if (invoice.currency !== 'SEK') return null
if ((invoice.deduction_total ?? 0) > 0) return null
const reclaimed = invoice.deduction_reclaimed_total ?? 0
if ((invoice.deduction_total ?? 0) > 0 && !(reclaimed > 0)) return null
const total = roundOre(invoice.total)
// With a reclaimed deduction the customer's whole fordran is total minus
// the deduction plus the refused share; "partial" is measured against
// that, not the printed total.
const total = roundOre(invoice.total - (invoice.deduction_total ?? 0) + reclaimed)
const remaining = roundOre(
invoice.remaining_amount ?? invoice.total - (invoice.paid_amount ?? 0),
invoice.remaining_amount ?? total - (invoice.paid_amount ?? 0),
)
const hasPartial = remaining > ORE_TOLERANCE && total - remaining > ORE_TOLERANCE
if (!hasPartial) return null
+75
View File
@@ -132,3 +132,78 @@ export async function createRotRutPayoutEntry(
],
})
}
/**
* Reclaim voucher for the share of a begäran Skatteverket refused.
*
* The 1513 fordran booked at issue was never paid by Skatteverket, so it is
* the buyer's again (HUSFL 2009:194; swedish-invoice-compliance section 8:
* "SKV denies: Debit 1510, Credit 1513"):
*
* Debit 1510 Kundfordringar [refused share, per invoice]
* Credit 1513 Skattereduktion rot/rut [refused share, per invoice]
*
* One voucher per begäran (source_id = request id, guarded by the partial
* unique index journal_entries_rot_rut_reclaim_live_unique), one 1510 and one
* 1513 leg per invoice so the kundreskontra can be read per faktura.
*/
export interface RotRutReclaimLeg {
invoiceId: string
invoiceNumber: string | null
/** The refused share for this invoice (kr). */
amount: number
}
export async function createRotRutReclaimEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
params: {
requestId: string
requestName: string
deductionType: 'rot' | 'rut'
bookingDate: string
/** One leg per invoice with a refused share; at least one, all > 0. */
legs: RotRutReclaimLeg[]
},
): Promise<JournalEntry> {
const legs = params.legs
.map((leg) => ({ ...leg, amount: roundOre(leg.amount) }))
.filter((leg) => leg.amount > 0)
if (legs.length === 0) {
throw new Error('A rot/rut reclaim voucher needs at least one refused share')
}
const fiscalPeriodId = await findFiscalPeriod(supabase, companyId, params.bookingDate)
if (!fiscalPeriodId) {
throw new Error(`No open fiscal period found for booking date ${params.bookingDate}`)
}
const label = params.deductionType === 'rut' ? 'RUT' : 'ROT'
const description = `Nekat ${label}-avdrag från Skatteverket (${params.requestName})`
const legDescription = (leg: RotRutReclaimLeg) =>
`Nekat ${label}-avdrag faktura ${leg.invoiceNumber ?? leg.invoiceId}`
const input: CreateJournalEntryInput = {
fiscal_period_id: fiscalPeriodId,
entry_date: params.bookingDate,
description,
source_type: 'rot_rut_reclaim',
source_id: params.requestId,
lines: [
...legs.map((leg) => ({
account_number: '1510',
debit_amount: leg.amount,
credit_amount: 0,
line_description: legDescription(leg),
})),
...legs.map((leg) => ({
account_number: '1513',
debit_amount: 0,
credit_amount: leg.amount,
line_description: legDescription(leg),
})),
],
}
return createJournalEntry(supabase, companyId, userId, input)
}
@@ -153,6 +153,7 @@ export const STANDARD_VOUCHER_SERIES_MAP: Readonly<Record<JournalEntrySourceType
invoice_paid: 'C',
invoice_cash_payment: 'C',
rot_rut_payout: 'C',
rot_rut_reclaim: 'C',
supplier_invoice_registered: 'D',
supplier_credit_note: 'D',
supplier_invoice_privately_paid: 'D',