- Add currency-utils module for SEK conversion with exchange rates - Refactor createJournalEntry to use draft+commit flow preventing voucher number gaps (BFL 5 kap. 7§) - Add foreign currency support to invoice entries with per-line SEK conversion - Centralize category-to-account mapping into single source of truth - Refactor invoice inbox to use shared document analyzer with document type classification (receipt, supplier invoice, government letter) - Update mapping engine, supplier invoice entries, and transaction entries - Fix report component rendering issues - Add new validation schemas and tests Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
390 lines
13 KiB
TypeScript
390 lines
13 KiB
TypeScript
import { createJournalEntry, findFiscalPeriod } from './engine'
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import { resolveSekAmount, buildCurrencyMetadata } from './currency-utils'
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import { generateReverseChargeLines } from './vat-entries'
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import { createLogger } from '@/lib/logger'
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import type { SupabaseClient } from '@supabase/supabase-js'
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import type {
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CreateJournalEntryInput,
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CreateJournalEntryLineInput,
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JournalEntry,
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SupplierInvoice,
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SupplierInvoiceItem,
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} from '@/types'
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const log = createLogger('supplier-invoice-entries')
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/**
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* Create journal entry when a supplier invoice is registered (accrual method)
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*
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* Swedish domestic (25% VAT):
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* Debit 5xxx/6xxx (per item's account_number) [item line_total]
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* Debit 2641 Ingående moms [total VAT]
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* Credit 2440 Leverantörsskulder [total incl VAT]
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*
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* EU reverse charge (supplier_type = 'eu_business'):
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* Debit 5xxx/6xxx (per item) [total]
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* Debit 2645 Beräknad ingående moms [fiktiv VAT]
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* Credit 2614 Utgående moms omvänd [fiktiv VAT]
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* Credit 2440 Leverantörsskulder [total]
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*/
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export async function createSupplierInvoiceRegistrationEntry(
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supabase: SupabaseClient,
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userId: string,
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invoice: SupplierInvoice,
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items: SupplierInvoiceItem[],
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supplierType: string
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): Promise<JournalEntry | null> {
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const fiscalPeriodId = await findFiscalPeriod(supabase, userId, invoice.invoice_date)
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if (!fiscalPeriodId) {
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log.warn('No open fiscal period found for invoice date:', invoice.invoice_date)
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return null
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}
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const lines: CreateJournalEntryLineInput[] = []
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const desc = `Lev.faktura ${invoice.supplier_invoice_number} (ankomst ${invoice.arrival_number})`
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const isForeign = invoice.currency !== 'SEK'
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// Aggregate expense amounts by account number and convert to SEK
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const expenseByAccount = new Map<string, number>()
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for (const item of items) {
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const current = expenseByAccount.get(item.account_number) || 0
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const itemSek = resolveSekAmount(item.line_total, null, invoice.currency, invoice.exchange_rate)
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expenseByAccount.set(item.account_number, current + itemSek)
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}
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// Debit: Expense accounts (in SEK)
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const debitLines: CreateJournalEntryLineInput[] = []
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for (const [accountNumber, amount] of expenseByAccount) {
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debitLines.push({
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account_number: accountNumber,
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debit_amount: Math.round(amount * 100) / 100,
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credit_amount: 0,
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line_description: desc,
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})
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}
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lines.push(...debitLines)
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if (supplierType === 'eu_business' && invoice.reverse_charge) {
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// EU reverse charge: fiktiv moms entries (computed on SEK subtotal)
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const vatRate = getDefaultVatRate(invoice.vat_treatment)
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const subtotalSek = resolveSekAmount(invoice.subtotal, invoice.subtotal_sek, invoice.currency, invoice.exchange_rate)
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const reverseChargeLines = generateReverseChargeLines(subtotalSek, vatRate)
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lines.push(...reverseChargeLines)
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} else if (invoice.vat_amount > 0) {
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// Domestic: Debit ingående moms (in SEK)
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const vatSek = resolveSekAmount(invoice.vat_amount, invoice.vat_amount_sek, invoice.currency, invoice.exchange_rate)
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lines.push({
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account_number: '2641',
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debit_amount: Math.round(vatSek * 100) / 100,
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credit_amount: 0,
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line_description: `Ingående moms ${desc}`,
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})
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}
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// Credit: Leverantörsskulder — balance guarantee: credit = sum of all debit lines
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const totalDebits = lines.reduce((sum, l) => sum + l.debit_amount, 0)
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lines.push({
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account_number: '2440',
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debit_amount: 0,
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credit_amount: Math.round(totalDebits * 100) / 100,
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line_description: desc,
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...buildCurrencyMetadata(invoice.currency, isForeign ? invoice.total : undefined, invoice.exchange_rate),
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})
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const input: CreateJournalEntryInput = {
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fiscal_period_id: fiscalPeriodId,
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entry_date: invoice.invoice_date,
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description: desc,
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source_type: 'supplier_invoice_registered',
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source_id: invoice.id,
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lines,
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}
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return createJournalEntry(supabase, userId, input)
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}
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/**
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* Create journal entry when a supplier invoice is paid (accrual method)
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*
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* Debit 2440 Leverantörsskulder [payment amount]
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* Credit 1930 Företagskonto [payment amount]
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*
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* With exchange rate difference:
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* Debit 2440 Leverantörsskulder [original SEK amount]
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* Credit 1930 Företagskonto [actual SEK paid]
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* Credit/Debit 3960/7960 [difference]
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*/
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export async function createSupplierInvoicePaymentEntry(
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supabase: SupabaseClient,
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userId: string,
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invoice: SupplierInvoice,
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paymentAmount: number,
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paymentDate: string,
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exchangeRateDifference?: number
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): Promise<JournalEntry | null> {
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const fiscalPeriodId = await findFiscalPeriod(supabase, userId, paymentDate)
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if (!fiscalPeriodId) {
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log.warn('No open fiscal period found for payment date:', paymentDate)
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return null
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}
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const desc = `Betalning lev.faktura ${invoice.supplier_invoice_number} (ankomst ${invoice.arrival_number})`
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const lines: CreateJournalEntryLineInput[] = []
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if (exchangeRateDifference && exchangeRateDifference !== 0) {
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// Foreign currency with exchange rate difference
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const originalSekAmount = paymentAmount
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const actualSekPaid = paymentAmount - exchangeRateDifference
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// Debit: Clear leverantörsskulder at original booked SEK amount
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lines.push({
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account_number: '2440',
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debit_amount: Math.round(originalSekAmount * 100) / 100,
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credit_amount: 0,
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line_description: desc,
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})
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// Credit: Bank at actual SEK paid
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lines.push({
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account_number: '1930',
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debit_amount: 0,
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credit_amount: Math.round(actualSekPaid * 100) / 100,
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line_description: desc,
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})
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// Exchange rate difference
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if (exchangeRateDifference > 0) {
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// Gain: Credit 3960
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lines.push({
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account_number: '3960',
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debit_amount: 0,
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credit_amount: Math.round(Math.abs(exchangeRateDifference) * 100) / 100,
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line_description: 'Valutakursvinst',
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})
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} else {
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// Loss: Debit 7960
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lines.push({
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account_number: '7960',
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debit_amount: Math.round(Math.abs(exchangeRateDifference) * 100) / 100,
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credit_amount: 0,
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line_description: 'Valutakursförlust',
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})
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}
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} else {
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// Standard SEK payment
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lines.push({
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account_number: '2440',
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debit_amount: Math.round(paymentAmount * 100) / 100,
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credit_amount: 0,
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line_description: desc,
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})
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lines.push({
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account_number: '1930',
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debit_amount: 0,
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credit_amount: Math.round(paymentAmount * 100) / 100,
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line_description: desc,
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})
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}
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const input: CreateJournalEntryInput = {
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fiscal_period_id: fiscalPeriodId,
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entry_date: paymentDate,
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description: desc,
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source_type: 'supplier_invoice_paid',
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source_id: invoice.id,
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lines,
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}
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return createJournalEntry(supabase, userId, input)
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}
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/**
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* Create journal entry for cash method (kontantmetoden)
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* Combined entry at payment time:
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*
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* Debit 5xxx/6xxx (per item) [line_total]
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* Debit 2641 Ingående moms [total VAT]
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* Credit 1930 Företagskonto [total incl VAT]
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*/
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export async function createSupplierInvoiceCashEntry(
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supabase: SupabaseClient,
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userId: string,
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invoice: SupplierInvoice,
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items: SupplierInvoiceItem[],
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paymentDate: string,
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supplierType: string
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): Promise<JournalEntry | null> {
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const fiscalPeriodId = await findFiscalPeriod(supabase, userId, paymentDate)
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if (!fiscalPeriodId) {
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log.warn('No open fiscal period found for payment date:', paymentDate)
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return null
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}
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const desc = `Betalning lev.faktura ${invoice.supplier_invoice_number} (kontantmetoden)`
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const lines: CreateJournalEntryLineInput[] = []
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// Aggregate expense amounts by account number and convert to SEK
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const expenseByAccount = new Map<string, number>()
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for (const item of items) {
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const current = expenseByAccount.get(item.account_number) || 0
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const itemSek = resolveSekAmount(item.line_total, null, invoice.currency, invoice.exchange_rate)
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expenseByAccount.set(item.account_number, current + itemSek)
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}
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// Debit: Expense accounts (in SEK)
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for (const [accountNumber, amount] of expenseByAccount) {
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lines.push({
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account_number: accountNumber,
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debit_amount: Math.round(amount * 100) / 100,
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credit_amount: 0,
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line_description: desc,
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})
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}
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if (supplierType === 'eu_business' && invoice.reverse_charge) {
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// EU reverse charge: fiktiv moms entries (computed on SEK subtotal)
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const vatRate = getDefaultVatRate(invoice.vat_treatment)
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const subtotalSek = resolveSekAmount(invoice.subtotal, invoice.subtotal_sek, invoice.currency, invoice.exchange_rate)
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const reverseChargeLines = generateReverseChargeLines(subtotalSek, vatRate)
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lines.push(...reverseChargeLines)
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} else if (invoice.vat_amount > 0) {
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// Domestic: Debit ingående moms (in SEK)
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const vatSek = resolveSekAmount(invoice.vat_amount, invoice.vat_amount_sek, invoice.currency, invoice.exchange_rate)
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lines.push({
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account_number: '2641',
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debit_amount: Math.round(vatSek * 100) / 100,
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credit_amount: 0,
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line_description: `Ingående moms ${desc}`,
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})
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}
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// Credit: Företagskonto — balance guarantee: credit = sum of all debit lines
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const totalDebits = lines.reduce((sum, l) => sum + l.debit_amount, 0)
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lines.push({
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account_number: '1930',
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debit_amount: 0,
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credit_amount: Math.round(totalDebits * 100) / 100,
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line_description: desc,
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})
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const input: CreateJournalEntryInput = {
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fiscal_period_id: fiscalPeriodId,
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entry_date: paymentDate,
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description: desc,
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source_type: 'supplier_invoice_cash_payment',
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source_id: invoice.id,
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lines,
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}
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return createJournalEntry(supabase, userId, input)
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}
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/**
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* Create journal entry for a supplier credit note (reversal of registration)
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*
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* Debit 2440 Leverantörsskulder [total]
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* Credit 5xxx/6xxx (per item) [line_total]
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* Credit 2641 Ingående moms [total VAT]
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*/
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export async function createSupplierCreditNoteEntry(
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supabase: SupabaseClient,
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userId: string,
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creditNote: SupplierInvoice,
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items: SupplierInvoiceItem[],
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supplierType: string
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): Promise<JournalEntry | null> {
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const fiscalPeriodId = await findFiscalPeriod(supabase, userId, creditNote.invoice_date)
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if (!fiscalPeriodId) {
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log.warn('No open fiscal period found for credit note date:', creditNote.invoice_date)
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return null
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}
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const desc = `Kreditfaktura lev. ${creditNote.supplier_invoice_number} (ankomst ${creditNote.arrival_number})`
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const lines: CreateJournalEntryLineInput[] = []
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// Credit: Expense accounts (reverse, in SEK)
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const creditLines: CreateJournalEntryLineInput[] = []
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const expenseByAccount = new Map<string, number>()
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for (const item of items) {
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const current = expenseByAccount.get(item.account_number) || 0
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const itemSek = Math.abs(resolveSekAmount(item.line_total, null, creditNote.currency, creditNote.exchange_rate))
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expenseByAccount.set(item.account_number, current + itemSek)
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}
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for (const [accountNumber, amount] of expenseByAccount) {
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creditLines.push({
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account_number: accountNumber,
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debit_amount: 0,
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credit_amount: Math.round(amount * 100) / 100,
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line_description: desc,
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})
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}
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if (supplierType === 'eu_business' && creditNote.reverse_charge) {
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// Reverse the fiktiv moms (swap debit/credit from registration)
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const vatRate = getDefaultVatRate(creditNote.vat_treatment)
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const absSubtotalSek = Math.abs(resolveSekAmount(creditNote.subtotal, creditNote.subtotal_sek, creditNote.currency, creditNote.exchange_rate))
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const vatAmount = Math.round(absSubtotalSek * vatRate * 100) / 100
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creditLines.push({
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account_number: '2645',
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debit_amount: 0,
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credit_amount: vatAmount,
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line_description: `Omvänd fiktiv ingående moms ${desc}`,
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})
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// 2614 is a debit (reversal of the output VAT credit)
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lines.push({
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account_number: '2614',
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debit_amount: vatAmount,
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credit_amount: 0,
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line_description: `Omvänd fiktiv utgående moms ${desc}`,
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})
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} else {
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const absVat = Math.abs(resolveSekAmount(creditNote.vat_amount, creditNote.vat_amount_sek, creditNote.currency, creditNote.exchange_rate))
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if (absVat > 0) {
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// Credit: Ingående moms (reverse)
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creditLines.push({
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account_number: '2641',
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debit_amount: 0,
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credit_amount: Math.round(absVat * 100) / 100,
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line_description: `Ingående moms ${desc}`,
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})
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}
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}
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lines.push(...creditLines)
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// Debit: Leverantörsskulder — balance guarantee: debit = sum of credits minus other debits
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const totalCredits = lines.reduce((sum, l) => sum + l.credit_amount, 0)
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const totalDebits = lines.reduce((sum, l) => sum + l.debit_amount, 0)
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lines.unshift({
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account_number: '2440',
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debit_amount: Math.round((totalCredits - totalDebits) * 100) / 100,
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credit_amount: 0,
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line_description: desc,
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})
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const input: CreateJournalEntryInput = {
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fiscal_period_id: fiscalPeriodId,
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entry_date: creditNote.invoice_date,
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description: desc,
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source_type: 'supplier_credit_note',
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source_id: creditNote.id,
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lines,
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}
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return createJournalEntry(supabase, userId, input)
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}
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/**
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* Get default VAT rate from treatment string
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*/
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function getDefaultVatRate(vatTreatment: string): number {
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switch (vatTreatment) {
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case 'standard_25': return 0.25
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case 'reduced_12': return 0.12
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case 'reduced_6': return 0.06
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default: return 0.25
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}
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}
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