import { describe, it, expect, vi, beforeEach } from 'vitest' // ============================================================ // Mock — sequential result queue // ============================================================ let resultIdx: number let results: Array<{ data?: unknown; error?: unknown }> function makeBuilder() { const b: Record = {} for (const m of ['select', 'eq', 'in', 'gte', 'lte', 'lt', 'or', 'not']) { b[m] = vi.fn().mockReturnValue(b) } b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null }) b.then = (resolve: (v: unknown) => void) => resolve(results[resultIdx++] ?? { data: null, error: null }) return b } function makeClient() { return { from: vi.fn().mockImplementation(() => makeBuilder()), } } vi.mock('@/lib/supabase/server', () => ({ createClient: vi.fn(async () => makeClient()), })) import { calculatePeriodDates, formatPeriodLabel, getVatDeclarationSummary, calculateVatDeclaration, calculateVatDeclarationFromTaxCodes, } from '../vat-declaration' import type { VatDeclaration } from '@/types' beforeEach(() => { vi.clearAllMocks() resultIdx = 0 results = [] }) // ============================================================ // Pure function tests — no mocks needed // ============================================================ describe('calculatePeriodDates', () => { it('returns correct dates for monthly period', () => { const { start, end } = calculatePeriodDates('monthly', 2024, 1) expect(start).toBe('2024-01-01') expect(end).toBe('2024-01-31') }) it('returns correct dates for monthly period 12 (December)', () => { const { start, end } = calculatePeriodDates('monthly', 2024, 12) expect(start).toBe('2024-12-01') expect(end).toBe('2024-12-31') }) it('returns correct dates for quarterly period', () => { const q1 = calculatePeriodDates('quarterly', 2024, 1) expect(q1.start).toBe('2024-01-01') expect(q1.end).toBe('2024-03-31') const q4 = calculatePeriodDates('quarterly', 2024, 4) expect(q4.start).toBe('2024-10-01') expect(q4.end).toBe('2024-12-31') }) it('returns full year for yearly period', () => { const { start, end } = calculatePeriodDates('yearly', 2024, 1) expect(start).toBe('2024-01-01') expect(end).toBe('2024-12-31') }) }) describe('formatPeriodLabel', () => { it('formats monthly period', () => { expect(formatPeriodLabel('monthly', 2024, 1)).toBe('Januari 2024') expect(formatPeriodLabel('monthly', 2024, 6)).toBe('Juni 2024') expect(formatPeriodLabel('monthly', 2024, 12)).toBe('December 2024') }) it('formats quarterly period', () => { expect(formatPeriodLabel('quarterly', 2024, 3)).toBe('Kvartal 3 2024') }) it('formats yearly period', () => { expect(formatPeriodLabel('yearly', 2024, 1)).toBe('Helår 2024') }) }) describe('getVatDeclarationSummary', () => { it('calculates totals and detects payment', () => { const declaration: VatDeclaration = { period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' }, rutor: { ruta05: 2500, ruta06: 0, ruta07: 0, ruta10: 10000, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, ruta48: 1000, ruta49: 1500, }, invoiceCount: 5, transactionCount: 10, breakdown: { invoices: { ruta05: 2500, ruta06: 0, ruta07: 0, ruta10: 10000, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0 }, transactions: { ruta48: 800 }, receipts: { ruta48: 200 }, }, } const summary = getVatDeclarationSummary(declaration) expect(summary.totalOutputVat).toBe(2500) expect(summary.totalInputVat).toBe(1000) expect(summary.vatToPay).toBe(1500) expect(summary.isRefund).toBe(false) }) it('identifies refund when ruta49 is negative', () => { const declaration: VatDeclaration = { period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' }, rutor: { ruta05: 500, ruta06: 0, ruta07: 0, ruta10: 2000, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, ruta48: 3000, ruta49: -2500, }, invoiceCount: 1, transactionCount: 20, breakdown: { invoices: { ruta05: 500, ruta06: 0, ruta07: 0, ruta10: 2000, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0 }, transactions: { ruta48: 3000 }, receipts: { ruta48: 0 }, }, } const summary = getVatDeclarationSummary(declaration) expect(summary.isRefund).toBe(true) expect(summary.vatToPay).toBe(-2500) }) }) // ============================================================ // Async tests — require Supabase mocks // ============================================================ describe('calculateVatDeclaration', () => { it('returns all zeros when no data exists', async () => { results = [ // 0: invoices { data: [], error: null }, // 1: transactions { data: [], error: null }, // 2: receipts { data: [], error: null }, ] const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1) expect(result.rutor.ruta05).toBe(0) expect(result.rutor.ruta06).toBe(0) expect(result.rutor.ruta07).toBe(0) expect(result.rutor.ruta48).toBe(0) expect(result.rutor.ruta49).toBe(0) expect(result.invoiceCount).toBe(0) expect(result.transactionCount).toBe(0) }) it('maps invoice VAT to correct rutor by moms_ruta', async () => { results = [ // 0: invoices — various moms_ruta values { data: [ { subtotal: 10000, vat_amount: 2500, moms_ruta: '05', subtotal_sek: null, vat_amount_sek: null }, { subtotal: 5000, vat_amount: 600, moms_ruta: '06', subtotal_sek: null, vat_amount_sek: null }, { subtotal: 3000, vat_amount: 180, moms_ruta: '07', subtotal_sek: null, vat_amount_sek: null }, { subtotal: 8000, vat_amount: 0, moms_ruta: '39', subtotal_sek: null, vat_amount_sek: null }, { subtotal: 12000, vat_amount: 0, moms_ruta: '40', subtotal_sek: null, vat_amount_sek: null }, ], error: null, }, // 1: transactions (none) { data: [], error: null }, // 2: receipts (none) { data: [], error: null }, ] const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1) expect(result.rutor.ruta05).toBe(2500) expect(result.rutor.ruta06).toBe(600) expect(result.rutor.ruta07).toBe(180) expect(result.rutor.ruta10).toBe(10000) expect(result.rutor.ruta11).toBe(5000) expect(result.rutor.ruta12).toBe(3000) expect(result.rutor.ruta39).toBe(8000) expect(result.rutor.ruta40).toBe(12000) }) it('prefers subtotal_sek/vat_amount_sek for foreign currency invoices', async () => { results = [ // 0: invoices — foreign currency with SEK conversion { data: [ { subtotal: 1000, vat_amount: 250, moms_ruta: '05', subtotal_sek: 11000, vat_amount_sek: 2750 }, ], error: null, }, // 1: transactions { data: [], error: null }, // 2: receipts { data: [], error: null }, ] const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1) // Should use _sek values expect(result.rutor.ruta05).toBe(2750) expect(result.rutor.ruta10).toBe(11000) }) it('defaults to ruta05 when moms_ruta is null but VAT > 0', async () => { results = [ // 0: invoices — null moms_ruta with VAT { data: [ { subtotal: 4000, vat_amount: 1000, moms_ruta: null, subtotal_sek: null, vat_amount_sek: null }, ], error: null, }, // 1: transactions { data: [], error: null }, // 2: receipts { data: [], error: null }, ] const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1) expect(result.rutor.ruta05).toBe(1000) expect(result.rutor.ruta10).toBe(4000) }) it('calculates input VAT from transaction categories', async () => { results = [ // 0: invoices { data: [], error: null }, // 1: transactions — business expenses with categories { data: [ // 25% category: expense_software, amount -1250 → VAT = 1250 * 0.25/1.25 = 250 { amount: -1250, amount_sek: null, is_business: true, category: 'expense_software' }, // 12% category: expense_travel, amount -1120 → VAT = 1120 * 0.12/1.12 = 120 { amount: -1120, amount_sek: null, is_business: true, category: 'expense_travel' }, ], error: null, }, // 2: receipts { data: [], error: null }, ] const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1) // 250 + 120 = 370 expect(result.rutor.ruta48).toBe(370) }) it('sums VAT from confirmed receipts', async () => { results = [ // 0: invoices { data: [], error: null }, // 1: transactions { data: [], error: null }, // 2: receipts — confirmed with vat_amount { data: [ { status: 'confirmed', vat_amount: 59.8 }, { status: 'confirmed', vat_amount: 125 }, ], error: null, }, ] const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1) expect(result.rutor.ruta48).toBe(184.8) }) it('calculates ruta49 as output minus input VAT', async () => { results = [ // 0: invoices — 25% VAT { data: [ { subtotal: 10000, vat_amount: 2500, moms_ruta: '05', subtotal_sek: null, vat_amount_sek: null }, ], error: null, }, // 1: transactions — 25% expense { data: [ { amount: -1250, amount_sek: null, is_business: true, category: 'expense_software' }, ], error: null, }, // 2: receipts { data: [ { status: 'confirmed', vat_amount: 100 }, ], error: null, }, ] const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1) // Output: 2500, Input: 250 + 100 = 350 expect(result.rutor.ruta49).toBe(2150) }) }) describe('calculateVatDeclarationFromTaxCodes', () => { it('maps journal lines to boxes via tax codes', async () => { results = [ // 0: tax_codes { data: [ { code: 'MP1', user_id: null, moms_basis_boxes: ['10'], moms_tax_boxes: ['05'], moms_input_boxes: [], }, ], error: null, }, // 1: journal_entry_lines with tax_code { data: [ { tax_code: 'MP1', debit_amount: 0, credit_amount: 2500, journal_entry_id: 'e1', journal_entries: { user_id: 'user-1', entry_date: '2024-01-15', status: 'posted' }, }, ], error: null, }, ] const result = await calculateVatDeclarationFromTaxCodes('user-1', 'monthly', 2024, 1) expect(result.rutor.ruta05).toBe(2500) expect(result.rutor.ruta10).toBe(2500) }) it('user tax codes override system codes', async () => { results = [ // 0: tax_codes — system and user with same code { data: [ { code: 'MP1', user_id: null, moms_basis_boxes: ['10'], moms_tax_boxes: ['05'], moms_input_boxes: [], }, { code: 'MP1', user_id: 'user-1', moms_basis_boxes: ['11'], moms_tax_boxes: ['06'], moms_input_boxes: [], }, ], error: null, }, // 1: journal_entry_lines { data: [ { tax_code: 'MP1', debit_amount: 0, credit_amount: 600, journal_entry_id: 'e1', journal_entries: { user_id: 'user-1', entry_date: '2024-01-15', status: 'posted' }, }, ], error: null, }, ] const result = await calculateVatDeclarationFromTaxCodes('user-1', 'monthly', 2024, 1) // User override maps to ruta06/ruta11 instead of ruta05/ruta10 expect(result.rutor.ruta05).toBe(0) expect(result.rutor.ruta06).toBe(600) expect(result.rutor.ruta11).toBe(600) }) it('returns all zeros when no lines have tax codes', async () => { results = [ // 0: tax_codes { data: [], error: null }, // 1: journal_entry_lines — empty { data: [], error: null }, ] const result = await calculateVatDeclarationFromTaxCodes('user-1', 'monthly', 2024, 1) expect(result.rutor.ruta05).toBe(0) expect(result.rutor.ruta48).toBe(0) expect(result.rutor.ruta49).toBe(0) }) })