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' | 'TAXABLE_SALES_WITHOUT_OUTPUT' | 'IMPORT_BASE_WITHOUT_OUTPUT' | 'IMPORT_OUTPUT_WITHOUT_BASE' | 'OUTPUT_VAT_WITHOUT_SALES_BASE' 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 // The basis the per-rate output boxes imply (basbelopp = fiktiv moms / sats). // The RC checks compare reported basis against this instead of testing mere // presence: a binary present/absent test clears as soon as ONE voucher in // the period carries a basis pair, silently passing a declaration where the // remaining vouchers still under-report rutor 20-24 (FK004). const expectedRcBasis = rutor.ruta30 / 0.25 + rutor.ruta31 / 0.12 + rutor.ruta32 / 0.06 // Per-voucher öre rounding (basis derived as moms/sats vs the invoiced // amount) accumulates with voucher count; 0.5% with a 1 kr floor absorbs // that without hiding a genuinely missing voucher. const rcTolerance = Math.max(1, expectedRcBasis * 0.005) // FK004 mirror: output RC VAT exists, basis missing or too low. if (rcOutput > eps && rcBasis + rcTolerance < expectedRcBasis) { const shortfall = Math.round(expectedRcBasis - rcBasis) findings.push({ code: 'RC_BASIS_MISSING', status: 'ERROR', message: 'Den utgående momsen på inköp (ruta 30-32) motsvarar ett basbelopp ' + `på cirka ${Math.round(expectedRcBasis).toLocaleString('sv-SE')} kr, ` + 'men ruta 20-24 innehåller bara ' + `${Math.round(rcBasis).toLocaleString('sv-SE')} kr: cirka ` + `${shortfall.toLocaleString('sv-SE')} kr saknas. 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: more basis than the output VAT accounts for, fiktiv moms missing // for some vouchers. Covers both the all-output-missing case and a partial // one; often a half-finished manual posting. if (rcBasis > eps && rcBasis > expectedRcBasis + rcTolerance) { findings.push({ code: 'RC_OUTPUT_MISSING', status: 'ERROR', message: 'Basbeloppet för omvänd skattskyldighet (ruta 20-24) är större än ' + 'vad den utgående momsen (ruta 30-32) motsvarar. Vid omvänd ' + 'skattskyldighet måste köparen redovisa både underlag och fiktiv ' + 'moms (ML 13 kap). Kontrollera att fiktiv moms är bokförd på ' + '2614/2624/2634 för varje inköp.', 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'], }) } // SKV §4.1.1.4 rule 1: taxable sales base requires output VAT. // If user has booked revenue (3001-3003, uttag, VMB, frivillig uthyrning) // without any output VAT (2611-2638), the declaration will be rejected. // Common cause: revenue posted but VAT line forgotten, or revenue on a // zero-rated account that should have been ruta 35/36/39/40. const taxableSalesBase = rutor.ruta05 + rutor.ruta06 + rutor.ruta07 + rutor.ruta08 const taxableSalesOutput = rutor.ruta10 + rutor.ruta11 + rutor.ruta12 if (taxableSalesBase > eps && taxableSalesOutput <= eps) { findings.push({ code: 'TAXABLE_SALES_WITHOUT_OUTPUT', status: 'ERROR', message: 'Du har redovisat momspliktig försäljning (ruta 05-08) men ingen ' + 'utgående moms (ruta 10-12). Skatteverket kräver att momspliktig ' + 'försäljning kombineras med utgående moms. Kontrollera att VAT-rader ' + 'är bokförda på 2611/2621/2631, eller flytta intäkterna till rätt ' + 'momsfri ruta (35/36/39/40) om de inte är momspliktiga.', rutor: ['ruta05', 'ruta06', 'ruta07', 'ruta08', 'ruta10', 'ruta11', 'ruta12'], }) } // Mirror: output VAT without taxable sales base. Output VAT booked // standalone (e.g. manual correction without matching revenue posting) // would also fail SKV's contract. if (taxableSalesOutput > eps && taxableSalesBase <= eps) { findings.push({ code: 'OUTPUT_VAT_WITHOUT_SALES_BASE', status: 'ERROR', message: 'Du har redovisat utgående moms (ruta 10-12) men ingen momspliktig ' + 'försäljning (ruta 05-08). Skatteverket kräver att utgående moms ' + 'matchas med ett försäljningsunderlag. Kontrollera att intäktskonton ' + '(3001/3002/3003) är bokförda för varje VAT-rad.', rutor: ['ruta05', 'ruta06', 'ruta07', 'ruta08', 'ruta10', 'ruta11', 'ruta12'], }) } // SKV §4.1.1.4 rule 5: import base requires import output VAT. const importOutput = rutor.ruta60 + rutor.ruta61 + rutor.ruta62 if (rutor.ruta50 > eps && importOutput <= eps) { findings.push({ code: 'IMPORT_BASE_WITHOUT_OUTPUT', status: 'ERROR', message: 'Du har redovisat importunderlag (ruta 50) men ingen utgående ' + 'importmoms (ruta 60-62). Skatteverket kräver båda. Kontrollera ' + 'att importmoms är bokförd på 2615/2625/2635.', rutor: ['ruta50', 'ruta60', 'ruta61', 'ruta62'], }) } // SKV §4.1.1.4 rule 6: import output VAT requires import base. // This was the canary that the Phase 1b ruta50 wiring fixed. if (importOutput > eps && rutor.ruta50 <= eps) { findings.push({ code: 'IMPORT_OUTPUT_WITHOUT_BASE', status: 'ERROR', message: 'Du har redovisat utgående importmoms (ruta 60-62) men inget ' + 'importunderlag (ruta 50). Skatteverket kräver att importmoms ' + 'kombineras med tullvärdesunderlag på 4545/4546/4547.', rutor: ['ruta50', 'ruta60', 'ruta61', 'ruta62'], }) } // 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 }