import type { VatDeclarationRutor } from '@/types' /** * Local pre-flight checks for the momsdeklaration, run BEFORE the SKV * /kontrollera or /utkast calls. * * Why we need this: Skatteverket's "validering" only confirms that the * payload is internally arithmetically consistent — it does NOT confirm * that the declaration reflects reality. A declaration of all zeros * validates fine; one with output VAT but no underlying purchases * validates fine too, until the gateway-level FK004 rule fires. * * The checks below catch the patterns we have seen in practice where * "Validera" returned OK but the declaration was wrong: * * - Reverse charge: ruta 30-32 populated but ruta 20-24 empty. Caused by * supplier invoices flagged as reverse charge that booked the fiktiv * moms (2614/2624/2634) without the parallel basis lines on 44xx/45xx. * Fixed at the data layer by generateReverseChargeBasisLines, but we * keep the check here as a safety net for legacy verifikat and direct * journal entries that bypass the supplier invoice flow. * * - Reverse charge: ruta 20-24 populated but ruta 30-32 empty. The mirror * case — basis booked but fiktiv moms missing. Less common but equally * broken. * * - Mismatch between output RC VAT (ruta 30-32) and offsetting input VAT * in ruta 48. The 2614/2645 (or 2647) pair must net to zero in the * buyer's input deduction. A mismatch indicates one half of the pair * was booked without the other. * * Output is consumed by the UI; ERROR findings should block "Skicka", * WARNING findings should surface but allow the user to proceed if they * understand the reason. */ export type VatDeclarationCheckStatus = 'ERROR' | 'WARNING' export interface VatDeclarationCheck { /** Stable identifier so the UI can render specific guidance per rule. */ code: | 'RC_BASIS_MISSING' | 'RC_OUTPUT_MISSING' | 'RC_INPUT_VAT_MISMATCH' | 'SUMMA_MOMS_DRIFT' status: VatDeclarationCheckStatus /** Swedish user-facing message; safe to render directly in the UI. */ message: string /** Optional rutor that the user should investigate. */ rutor?: Array } /** * Run all local checks against a calculated VatDeclarationRutor. * * Returns an empty array when the declaration looks consistent. Order * within the returned array is stable so the UI can rely on it for * snapshot tests. */ export function runVatDeclarationChecks(rutor: VatDeclarationRutor): VatDeclarationCheck[] { const findings: VatDeclarationCheck[] = [] const rcOutput = rutor.ruta30 + rutor.ruta31 + rutor.ruta32 const rcBasis = rutor.ruta20 + rutor.ruta21 + rutor.ruta22 + rutor.ruta23 + rutor.ruta24 // Use a 0.5 SEK epsilon — values are rounded to öres in the calculator // and we don't want a 0.01 rounding scrap to trip a sanity check. const eps = 0.5 // FK004 mirror: output RC VAT exists, basis missing. if (rcOutput > eps && rcBasis <= eps) { findings.push({ code: 'RC_BASIS_MISSING', status: 'ERROR', message: 'Du har redovisat utgående moms på inköp (ruta 30-32) men inget ' + 'basbelopp för omvänd skattskyldighet (ruta 20-24). Skatteverket ' + 'kräver att båda sidor finns med (ML 13 kap; SKV felkod FK004). ' + 'Kontrollera att leverantörsfakturor med omvänd skattskyldighet ' + 'är bokförda med basbelopp på 44xx/45xx-konton.', rutor: ['ruta20', 'ruta21', 'ruta22', 'ruta23', 'ruta24', 'ruta30', 'ruta31', 'ruta32'], }) } // Mirror: basis present but no output VAT — equally broken, often a // half-finished manual posting. if (rcBasis > eps && rcOutput <= eps) { findings.push({ code: 'RC_OUTPUT_MISSING', status: 'ERROR', message: 'Du har redovisat basbelopp för omvänd skattskyldighet (ruta 20-24) ' + 'men ingen utgående moms (ruta 30-32). Vid omvänd skattskyldighet ' + 'måste köparen redovisa både underlag och fiktiv moms (ML 13 kap). ' + 'Kontrollera att fiktiv moms är bokförd på 2614/2624/2634.', rutor: ['ruta20', 'ruta21', 'ruta22', 'ruta23', 'ruta24', 'ruta30', 'ruta31', 'ruta32'], }) } // The fiktiv-moms-pair must net to zero in the buyer's input deduction. // We can't isolate the RC portion of ruta 48 without the breakdown, but // we can flag when ruta 48 is smaller than rcOutput — that means the // RC purchase didn't fully recover the calculated input VAT, which is // a strong signal that one half of the 2645/2614 pair is missing. if (rcOutput > eps && rutor.ruta48 + eps < rcOutput) { findings.push({ code: 'RC_INPUT_VAT_MISMATCH', status: 'WARNING', message: 'Utgående moms på omvänd skattskyldighet (ruta 30-32) är högre än ' + 'avdragsgill ingående moms (ruta 48). Vid full avdragsrätt ska ' + 'beräknad ingående moms (2645/2647) nolla ut den fiktiva utgående ' + 'momsen. Kontrollera att 2645/2647 är bokförd för varje 2614/2624/2634-rad.', rutor: ['ruta30', 'ruta31', 'ruta32', 'ruta48'], }) } // SummaMoms drift — sanity check that our local ruta49 matches what the // mapper will send. If this fires, the calculator and mapper disagree // and we'd hit SKV's FK009. const expectedRuta49 = rutor.ruta10 + rutor.ruta11 + rutor.ruta12 + rutor.ruta30 + rutor.ruta31 + rutor.ruta32 + rutor.ruta60 + rutor.ruta61 + rutor.ruta62 - rutor.ruta48 if (Math.abs(expectedRuta49 - rutor.ruta49) > eps) { findings.push({ code: 'SUMMA_MOMS_DRIFT', status: 'ERROR', message: 'Beräknad ruta 49 (moms att betala) stämmer inte överens med summan ' + 'av övriga rutor. Detta tyder på avrundningsfel i bokföringen. ' + 'Kontrollera huvudboken för perioden innan inlämning.', rutor: ['ruta49'], }) } return findings }