Mattsson
ce3af4d17e
* feat: enhance invoice management and immutability checks - Update InvoiceDetailPage to prevent deletion of drafts with assigned invoice numbers, providing user feedback. - Modify the invoice conversion API to ensure invoice number allocation occurs only after successful item insertion and proforma cancellation. - Implement structured error responses for invoice deletion, ensuring only drafts without assigned numbers can be deleted. - Add comprehensive tests for invoice deletion and conversion scenarios, including edge cases for draft invoices. - Introduce immutability checks in the document management system to prevent unauthorized changes to linked documents. - Create SQL migration to enforce document metadata immutability, ensuring compliance with accounting regulations. * fix(invoice): prevent invoice number consumption on PDF render failure * feat: add document journal entry immutability enforcement for delete_last_voucher RPC * fix(invoice): implement rollback for orphan invoices on proforma cancel failure * fix(document): extend immutability trigger to protect journal entry links
267 lines
8.0 KiB
TypeScript
267 lines
8.0 KiB
TypeScript
import { describe, it, expect } from 'vitest'
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import {
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getVatRate,
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generateSalesVatLines,
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generateReverseChargeLines,
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generateInputVatLine,
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extractNetAmount,
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extractVatAmount,
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} from '../vat-entries'
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describe('getVatRate', () => {
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it('returns 0.25 for standard_25', () => {
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expect(getVatRate('standard_25')).toBe(0.25)
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})
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it('returns 0.12 for reduced_12', () => {
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expect(getVatRate('reduced_12')).toBe(0.12)
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})
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it('returns 0.06 for reduced_6', () => {
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expect(getVatRate('reduced_6')).toBe(0.06)
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})
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it('returns 0 for reverse_charge', () => {
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expect(getVatRate('reverse_charge')).toBe(0)
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})
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it('returns 0 for export', () => {
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expect(getVatRate('export')).toBe(0)
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})
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it('returns 0 for exempt', () => {
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expect(getVatRate('exempt')).toBe(0)
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})
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})
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describe('generateSalesVatLines', () => {
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it('credits 2611 (Utgående moms 25%) at standard rate', () => {
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const lines = generateSalesVatLines({
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vatTreatment: 'standard_25',
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baseAmount: 1000,
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direction: 'sales',
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})
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expect(lines).toHaveLength(1)
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expect(lines[0].account_number).toBe('2611')
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expect(lines[0].debit_amount).toBe(0)
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expect(lines[0].credit_amount).toBe(250)
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})
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it('credits 2621 (Utgående moms 12%) at reduced rate', () => {
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const lines = generateSalesVatLines({
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vatTreatment: 'reduced_12',
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baseAmount: 1000,
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direction: 'sales',
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})
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expect(lines).toHaveLength(1)
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expect(lines[0].account_number).toBe('2621')
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expect(lines[0].credit_amount).toBe(120)
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})
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it('credits 2631 (Utgående moms 6%) at reduced rate', () => {
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const lines = generateSalesVatLines({
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vatTreatment: 'reduced_6',
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baseAmount: 1000,
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direction: 'sales',
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})
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expect(lines).toHaveLength(1)
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expect(lines[0].account_number).toBe('2631')
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expect(lines[0].credit_amount).toBe(60)
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})
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it('returns empty array for reverse_charge (no domestic VAT line)', () => {
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expect(
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generateSalesVatLines({
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vatTreatment: 'reverse_charge',
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baseAmount: 1000,
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direction: 'sales',
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})
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).toEqual([])
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})
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it('returns empty array for export', () => {
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expect(
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generateSalesVatLines({
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vatTreatment: 'export',
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baseAmount: 1000,
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direction: 'sales',
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})
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).toEqual([])
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})
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it('returns empty array for exempt', () => {
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expect(
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generateSalesVatLines({
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vatTreatment: 'exempt',
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baseAmount: 1000,
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direction: 'sales',
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})
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).toEqual([])
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})
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it('rounds VAT to 2 decimals (333.33 * 0.25 = 83.3325 → 83.33)', () => {
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const lines = generateSalesVatLines({
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vatTreatment: 'standard_25',
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baseAmount: 333.33,
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direction: 'sales',
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})
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expect(lines[0].credit_amount).toBe(83.33)
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})
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})
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describe('generateReverseChargeLines — EU/non-EU (isDomestic=false)', () => {
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it('debits 2645 and credits 2614 at 25%', () => {
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const lines = generateReverseChargeLines(1000, 0.25, false)
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expect(lines).toHaveLength(2)
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expect(lines[0].account_number).toBe('2645')
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expect(lines[0].debit_amount).toBe(250)
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expect(lines[0].credit_amount).toBe(0)
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expect(lines[1].account_number).toBe('2614')
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expect(lines[1].debit_amount).toBe(0)
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expect(lines[1].credit_amount).toBe(250)
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})
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it('debits 2645 and credits 2624 at 12%', () => {
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const lines = generateReverseChargeLines(1000, 0.12, false)
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expect(lines[0].account_number).toBe('2645')
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expect(lines[0].debit_amount).toBe(120)
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expect(lines[1].account_number).toBe('2624')
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expect(lines[1].credit_amount).toBe(120)
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})
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it('debits 2645 and credits 2634 at 6%', () => {
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const lines = generateReverseChargeLines(1000, 0.06, false)
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expect(lines[0].account_number).toBe('2645')
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expect(lines[0].debit_amount).toBe(60)
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expect(lines[1].account_number).toBe('2634')
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expect(lines[1].credit_amount).toBe(60)
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})
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})
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describe('generateReverseChargeLines — domestic (isDomestic=true, ML 16 kap)', () => {
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it('debits 2647 (not 2645) and credits 2614 at 25%', () => {
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const lines = generateReverseChargeLines(1000, 0.25, true)
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expect(lines).toHaveLength(2)
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expect(lines[0].account_number).toBe('2647')
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expect(lines[0].debit_amount).toBe(250)
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expect(lines[1].account_number).toBe('2614')
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expect(lines[1].credit_amount).toBe(250)
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})
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it('debits 2647 and credits 2624 at 12%', () => {
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const lines = generateReverseChargeLines(1000, 0.12, true)
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expect(lines[0].account_number).toBe('2647')
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expect(lines[0].debit_amount).toBe(120)
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expect(lines[1].account_number).toBe('2624')
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expect(lines[1].credit_amount).toBe(120)
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})
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it('debits 2647 and credits 2634 at 6%', () => {
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const lines = generateReverseChargeLines(1000, 0.06, true)
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expect(lines[0].account_number).toBe('2647')
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expect(lines[0].debit_amount).toBe(60)
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expect(lines[1].account_number).toBe('2634')
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expect(lines[1].credit_amount).toBe(60)
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})
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})
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describe('generateReverseChargeLines — defaults & invariants', () => {
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it('defaults to vatRate=0.25 and isDomestic=false when omitted', () => {
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const lines = generateReverseChargeLines(1000)
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expect(lines[0].account_number).toBe('2645')
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expect(lines[1].account_number).toBe('2614')
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expect(lines[0].debit_amount).toBe(250)
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expect(lines[1].credit_amount).toBe(250)
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})
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it('keeps debit-credit pair balanced for every rate × isDomestic combination', () => {
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for (const rate of [0.25, 0.12, 0.06]) {
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for (const isDomestic of [true, false]) {
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const lines = generateReverseChargeLines(1000, rate, isDomestic)
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expect(lines[0].debit_amount).toBe(lines[1].credit_amount)
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expect(lines[0].credit_amount).toBe(0)
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expect(lines[1].debit_amount).toBe(0)
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}
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}
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})
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})
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describe('generateInputVatLine', () => {
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it('debits 2641 with VAT extracted from gross at 25% (1250 → 250)', () => {
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const line = generateInputVatLine(1250, 0.25)
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expect(line).not.toBeNull()
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expect(line!.account_number).toBe('2641')
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expect(line!.debit_amount).toBe(250)
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expect(line!.credit_amount).toBe(0)
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})
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it('debits 2641 at 12% (1120 → 120)', () => {
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const line = generateInputVatLine(1120, 0.12)
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expect(line!.account_number).toBe('2641')
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expect(line!.debit_amount).toBe(120)
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})
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it('debits 2641 at 6% (1060 → 60)', () => {
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const line = generateInputVatLine(1060, 0.06)
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expect(line!.account_number).toBe('2641')
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expect(line!.debit_amount).toBe(60)
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})
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it('returns null at zero rate (export/exempt/reverse_charge purchases)', () => {
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expect(generateInputVatLine(1000, 0)).toBeNull()
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})
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it('defaults to vatRate=0.25 when omitted', () => {
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const line = generateInputVatLine(1250)
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expect(line!.debit_amount).toBe(250)
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})
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})
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describe('extractNetAmount', () => {
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it('extracts 1000 net from 1250 gross at 25%', () => {
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expect(extractNetAmount(1250, 0.25)).toBe(1000)
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})
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it('extracts 1000 net from 1120 gross at 12%', () => {
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expect(extractNetAmount(1120, 0.12)).toBe(1000)
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})
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it('extracts 1000 net from 1060 gross at 6%', () => {
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expect(extractNetAmount(1060, 0.06)).toBe(1000)
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})
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it('returns total unchanged at zero rate', () => {
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expect(extractNetAmount(1000, 0)).toBe(1000)
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})
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})
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describe('extractVatAmount', () => {
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it('extracts 250 VAT from 1250 gross at 25%', () => {
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expect(extractVatAmount(1250, 0.25)).toBe(250)
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})
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it('extracts 120 VAT from 1120 gross at 12%', () => {
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expect(extractVatAmount(1120, 0.12)).toBe(120)
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})
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it('extracts 60 VAT from 1060 gross at 6%', () => {
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expect(extractVatAmount(1060, 0.06)).toBe(60)
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})
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it('returns 0 at zero rate', () => {
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expect(extractVatAmount(1000, 0)).toBe(0)
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})
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})
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describe('extractNetAmount + extractVatAmount round-trip', () => {
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it.each([
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[1250, 0.25],
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[1120, 0.12],
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[1060, 0.06],
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])('reconstructs total %s from net + vat at rate %s', (total, rate) => {
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const net = extractNetAmount(total, rate)
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const vat = extractVatAmount(total, rate)
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expect(net + vat).toBe(total)
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})
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})
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