2625 lines
83 KiB
TypeScript
2625 lines
83 KiB
TypeScript
import type {
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TransactionCategory,
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MappingResult,
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VatJournalLine,
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Transaction,
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EntityType,
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VatTreatment,
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RiskLevel,
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} from '@/types'
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import { getVatRate, generateReverseChargeLines, generateInputVatLine } from './vat-entries'
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// ============================================================
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// Types
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// ============================================================
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export type TemplateGroup =
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| 'premises'
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| 'vehicle'
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| 'it_software'
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| 'office_supplies'
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| 'marketing'
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| 'travel'
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| 'representation'
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| 'insurance'
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| 'professional_services'
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| 'bank_finance'
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| 'telecom'
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| 'education'
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| 'personnel'
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| 'revenue'
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| 'financial'
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| 'private_transfers'
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| 'equipment'
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| 'subscriptions'
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export interface BookingTemplate {
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id: string
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name_sv: string
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name_en: string
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group: TemplateGroup
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direction: 'expense' | 'income' | 'transfer'
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entity_applicability: 'all' | 'enskild_firma' | 'aktiebolag'
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debit_account: string
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credit_account: string
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debit_account_ab?: string
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credit_account_ab?: string
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vat_treatment: VatTreatment | null
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vat_rate: number
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deductibility: 'full' | 'non_deductible' | 'conditional'
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deductibility_note_sv?: string
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special_rules_sv?: string
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mcc_codes: number[]
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keywords: string[]
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risk_level: RiskLevel
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requires_review: boolean
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impact_score: number
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auto_match_confidence: number
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default_private: boolean
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fallback_category: TransactionCategory
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description_sv: string
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}
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export interface TemplateGroupInfo {
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group: TemplateGroup
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label_sv: string
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label_en: string
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templates: BookingTemplate[]
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}
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export interface TemplateMatch {
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template: BookingTemplate
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confidence: number
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}
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// ============================================================
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// Template Group Labels
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// ============================================================
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const GROUP_LABELS: Record<TemplateGroup, { sv: string; en: string }> = {
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premises: { sv: 'Lokalkostnader', en: 'Premises' },
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vehicle: { sv: 'Fordon', en: 'Vehicle' },
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it_software: { sv: 'IT & Programvara', en: 'IT & Software' },
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office_supplies: { sv: 'Kontorsmaterial', en: 'Office Supplies' },
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marketing: { sv: 'Marknadsföring', en: 'Marketing' },
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travel: { sv: 'Resor & Transport', en: 'Travel & Transport' },
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representation: { sv: 'Representation', en: 'Representation' },
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insurance: { sv: 'Försäkringar', en: 'Insurance' },
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professional_services: { sv: 'Professionella tjänster', en: 'Professional Services' },
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bank_finance: { sv: 'Bank & Finans', en: 'Banking & Finance' },
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telecom: { sv: 'Telekom & Internet', en: 'Telecom & Internet' },
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education: { sv: 'Utbildning', en: 'Education' },
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personnel: { sv: 'Personal', en: 'Personnel' },
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revenue: { sv: 'Intäkter', en: 'Revenue' },
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financial: { sv: 'Finansiella poster', en: 'Financial Items' },
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private_transfers: { sv: 'Privata transaktioner', en: 'Private Transfers' },
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equipment: { sv: 'Inventarier & Utrustning', en: 'Equipment' },
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subscriptions: { sv: 'Prenumerationer & Medlemskap', en: 'Subscriptions & Memberships' },
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}
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// ============================================================
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// Template Data (100 templates)
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// ============================================================
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export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
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// --- PREMISES (1-8) ---
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{
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id: 'premises_rent',
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name_sv: 'Lokalhyra',
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name_en: 'Office rent',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5010',
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credit_account: '1930',
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vat_treatment: 'exempt',
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vat_rate: 0,
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deductibility: 'full',
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special_rules_sv: 'Lokalhyra är momsfri om hyresvärden inte är frivilligt momsregistrerad',
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mcc_codes: [],
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keywords: ['hyra', 'lokal', 'kontor', 'rent', 'office space', 'kontorslokal'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 10,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Månadshyra för kontors- eller affärslokal',
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},
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{
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id: 'premises_rent_vat',
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name_sv: 'Lokalhyra (momsbelagd)',
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name_en: 'Office rent (with VAT)',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5010',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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special_rules_sv: 'Gäller när hyresvärden är frivilligt momsregistrerad',
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mcc_codes: [],
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keywords: ['hyra', 'lokal', 'moms', 'kontorshyra'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 8,
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auto_match_confidence: 0.80,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Lokalhyra med moms (frivilligt momsregistrerad hyresvärd)',
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},
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{
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id: 'premises_electricity',
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name_sv: 'El',
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name_en: 'Electricity',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5020',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [4900],
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keywords: ['el', 'electricity', 'vattenfall', 'eon', 'fortum', 'ellevio', 'kraftbolag', 'elnät'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 8,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Elkostnad för kontors- eller affärslokal',
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},
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{
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id: 'premises_heating',
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name_sv: 'Uppvärmning',
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name_en: 'Heating',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5030',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [],
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keywords: ['värme', 'fjärrvärme', 'uppvärmning', 'heating'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 5,
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auto_match_confidence: 0.80,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Uppvärmningskostnad för lokal',
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},
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{
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id: 'premises_water',
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name_sv: 'Vatten & Avlopp',
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name_en: 'Water & Sewage',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5040',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [],
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keywords: ['vatten', 'avlopp', 'water', 'va-avgift'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 4,
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auto_match_confidence: 0.80,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Vatten- och avloppskostnader',
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},
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{
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id: 'premises_cleaning',
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name_sv: 'Städning',
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name_en: 'Cleaning services',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5050',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [7349],
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keywords: ['städ', 'cleaning', 'rengöring', 'städfirma', 'lokalvård'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 6,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Städning av kontors- eller affärslokal',
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},
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{
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id: 'premises_repairs',
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name_sv: 'Reparation & Underhåll av lokal',
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name_en: 'Premises repairs & maintenance',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5070',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [1520, 1711, 1731, 1740, 1750, 1761, 1771],
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keywords: ['reparation', 'underhåll', 'renovering', 'repair', 'maintenance', 'lokal'],
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risk_level: 'LOW',
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requires_review: false,
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impact_score: 5,
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auto_match_confidence: 0.75,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Reparation och underhåll av kontors- eller affärslokal',
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},
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{
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id: 'premises_security',
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name_sv: 'Bevakning & Larm',
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name_en: 'Security & Alarms',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5060',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [7382],
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keywords: ['securitas', 'larm', 'bevakning', 'security', 'alarm', 'verisure'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 4,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Bevakning, larm och säkerhetstjänster',
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},
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// --- VEHICLE (9-15) ---
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{
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id: 'vehicle_fuel',
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name_sv: 'Drivmedel',
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name_en: 'Fuel',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5611',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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special_rules_sv: 'Drivmedel till firmabil, ej privat körning',
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mcc_codes: [5541, 5542, 5983],
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keywords: ['bensin', 'diesel', 'drivmedel', 'fuel', 'tank', 'okq8', 'circle k', 'preem', 'st1', 'shell', 'ingo'],
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risk_level: 'LOW',
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requires_review: false,
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impact_score: 8,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Drivmedel (bensin/diesel) för tjänstefordon',
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},
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{
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id: 'vehicle_leasing',
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name_sv: 'Billeasing',
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name_en: 'Car leasing',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5615',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'conditional',
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deductibility_note_sv: 'Max 50% momsavdrag för personbil',
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special_rules_sv: 'Personbil: halvt momsavdrag. Lastbil/lätt lastbil: fullt avdrag.',
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mcc_codes: [7512, 7513],
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keywords: ['leasing', 'billeasing', 'car lease', 'leasingavgift'],
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risk_level: 'LOW',
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requires_review: false,
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impact_score: 7,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Leasingavgift för tjänstefordon',
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},
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{
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id: 'vehicle_insurance',
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name_sv: 'Fordonsförsäkring',
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name_en: 'Vehicle insurance',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5612',
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credit_account: '1930',
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vat_treatment: 'exempt',
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vat_rate: 0,
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deductibility: 'full',
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special_rules_sv: 'Försäkringar är momsfria',
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mcc_codes: [6300],
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keywords: ['bilförsäkring', 'fordonsförsäkring', 'car insurance', 'vehicle insurance', 'if', 'trygg-hansa', 'folksam'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 5,
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auto_match_confidence: 0.80,
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default_private: false,
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fallback_category: 'expense_other',
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description_sv: 'Försäkring för tjänstefordon',
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},
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{
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id: 'vehicle_repairs',
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name_sv: 'Reparation & Service fordon',
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name_en: 'Vehicle repairs & service',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5613',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [5511, 5521, 5531, 5532, 5533, 7531, 7534, 7535, 7538, 7542],
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keywords: ['bilverkstad', 'service', 'reparation', 'däck', 'mekonomen', 'autoexperten', 'bilprovning', 'besiktning'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 6,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Reparation, service och underhåll av fordon',
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},
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{
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id: 'vehicle_parking',
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name_sv: 'Parkering',
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name_en: 'Parking',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5614',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [7521, 7523],
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keywords: ['parkering', 'parking', 'p-avgift', 'easypark', 'apcoa', 'q-park', 'aimo'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 7,
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auto_match_confidence: 0.90,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Parkeringsavgift vid tjänsteärende',
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},
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{
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id: 'vehicle_toll',
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name_sv: 'Trängselskatt & Vägtull',
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name_en: 'Congestion tax & Road tolls',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5616',
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credit_account: '1930',
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vat_treatment: null,
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vat_rate: 0,
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deductibility: 'full',
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special_rules_sv: 'Trängselskatt är inte momsbelagd',
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mcc_codes: [4784],
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keywords: ['trängselskatt', 'vägtull', 'toll', 'brobizz', 'congestion'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 5,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Trängselskatt och vägtullar',
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},
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{
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id: 'vehicle_ev_charging',
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name_sv: 'Laddning elbil',
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name_en: 'EV charging',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5611',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [5552],
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keywords: ['laddning', 'elbil', 'charging', 'charge', 'tesla', 'ionity', 'recharge', 'mer'],
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risk_level: 'NONE',
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requires_review: false,
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|
impact_score: 6,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Laddning av elbil för tjänstebruk',
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},
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// --- IT & SOFTWARE (16-25) ---
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{
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id: 'it_saas_subscription',
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name_sv: 'Programvara / SaaS-prenumeration',
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name_en: 'Software / SaaS subscription',
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group: 'it_software',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5420',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [5734, 5817, 5818],
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keywords: ['software', 'saas', 'programvara', 'licens', 'subscription', 'app', 'microsoft', 'google', 'adobe', 'slack', 'notion', 'figma', 'github', 'atlassian', 'jira'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 10,
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auto_match_confidence: 0.90,
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default_private: false,
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fallback_category: 'expense_software',
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description_sv: 'Programvarulicens eller SaaS-prenumeration',
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},
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{
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id: 'it_saas_eu',
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name_sv: 'Programvara / SaaS (EU, omvänd moms)',
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name_en: 'Software / SaaS (EU, reverse charge)',
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group: 'it_software',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5420',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'EU-tjänst med omvänd skattskyldighet',
|
|
mcc_codes: [5734, 5817, 5818],
|
|
keywords: ['software', 'saas', 'eu', 'ireland', 'reverse charge', 'omvänd moms'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_software',
|
|
description_sv: 'Programvara från EU-land med omvänd skattskyldighet',
|
|
},
|
|
{
|
|
id: 'it_cloud_hosting',
|
|
name_sv: 'Molntjänster / Hosting',
|
|
name_en: 'Cloud services / Hosting',
|
|
group: 'it_software',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5421',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Ofta EU/utländsk leverantör med omvänd skattskyldighet',
|
|
mcc_codes: [4816],
|
|
keywords: ['aws', 'azure', 'google cloud', 'gcp', 'hosting', 'server', 'cloud', 'vercel', 'heroku', 'digitalocean', 'cloudflare', 'hetzner'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 9,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_software',
|
|
description_sv: 'Molnbaserade tjänster, webbhotell och serverhosting',
|
|
},
|
|
{
|
|
id: 'it_domain_name',
|
|
name_sv: 'Domännamn',
|
|
name_en: 'Domain name',
|
|
group: 'it_software',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5421',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['domän', 'domain', 'dns', 'loopia', 'binero', 'godaddy', 'namecheap'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_software',
|
|
description_sv: 'Registrering och förnyelse av domännamn',
|
|
},
|
|
{
|
|
id: 'it_hardware_small',
|
|
name_sv: 'IT-tillbehör (förbrukningsinventarie)',
|
|
name_en: 'IT accessories (consumable)',
|
|
group: 'it_software',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5410',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Under halva prisbasbeloppet = förbrukningsinventarie',
|
|
mcc_codes: [5045, 5065, 5732],
|
|
keywords: ['tangentbord', 'mus', 'headset', 'adapter', 'kabel', 'usb', 'monitor', 'skärm', 'dockningsstation', 'keyboard', 'mouse', 'webcam'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_equipment',
|
|
description_sv: 'Mindre IT-tillbehör (under halva prisbasbeloppet)',
|
|
},
|
|
{
|
|
id: 'it_computer',
|
|
name_sv: 'Dator / Laptop',
|
|
name_en: 'Computer / Laptop',
|
|
group: 'it_software',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5410',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Över halva prisbasbeloppet = aktivering på konto 1250. Blandad användning → bara företagsdelen avdragsgill.',
|
|
mcc_codes: [5045, 5732],
|
|
keywords: ['dator', 'laptop', 'macbook', 'thinkpad', 'computer', 'pc', 'apple', 'dell', 'lenovo', 'hp'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_equipment',
|
|
description_sv: 'Dator eller laptop (granska om aktivering krävs)',
|
|
},
|
|
{
|
|
id: 'it_phone',
|
|
name_sv: 'Mobiltelefon',
|
|
name_en: 'Mobile phone',
|
|
group: 'it_software',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5410',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Blandad användning: bara yrkesmässig del avdragsgill',
|
|
mcc_codes: [5065, 4812],
|
|
keywords: ['mobil', 'telefon', 'iphone', 'samsung', 'phone', 'mobiltelefon'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_equipment',
|
|
description_sv: 'Mobiltelefon (granska yrkesmässig andel)',
|
|
},
|
|
{
|
|
id: 'it_ai_services',
|
|
name_sv: 'AI-tjänster',
|
|
name_en: 'AI services',
|
|
group: 'it_software',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5420',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Ofta utländsk leverantör (USA) med omvänd skattskyldighet',
|
|
mcc_codes: [],
|
|
keywords: ['openai', 'chatgpt', 'anthropic', 'claude', 'ai', 'midjourney', 'copilot', 'mistral', 'claude', 'gemini'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_software',
|
|
description_sv: 'AI-plattformar och tjänster (ChatGPT, Claude, etc.)',
|
|
},
|
|
{
|
|
id: 'it_antivirus',
|
|
name_sv: 'Antivirus / Säkerhet',
|
|
name_en: 'Antivirus / Security',
|
|
group: 'it_software',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5420',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['antivirus', 'security', 'vpn', 'norton', 'kaspersky', '1password', 'lastpass', 'bitwarden'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_software',
|
|
description_sv: 'Säkerhetsprogramvara och VPN-tjänster',
|
|
},
|
|
|
|
// --- OFFICE SUPPLIES (26-31) ---
|
|
{
|
|
id: 'office_supplies_general',
|
|
name_sv: 'Kontorsmaterial',
|
|
name_en: 'Office supplies',
|
|
group: 'office_supplies',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6110',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [5111, 5112, 5943, 5944],
|
|
keywords: ['kontorsmaterial', 'pennor', 'papper', 'office supplies', 'staples', 'kontorsvaror', 'kontor'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_office',
|
|
description_sv: 'Kontorsmaterial och förbrukningsvaror',
|
|
},
|
|
{
|
|
id: 'office_printing',
|
|
name_sv: 'Tryck & Kopiering',
|
|
name_en: 'Printing & Copying',
|
|
group: 'office_supplies',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6120',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [2741, 2791],
|
|
keywords: ['tryck', 'print', 'trycksaker', 'kopiering', 'visitkort', 'broschyr'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_office',
|
|
description_sv: 'Trycksaker, kopior och kontorsutskrifter',
|
|
},
|
|
{
|
|
id: 'office_postage',
|
|
name_sv: 'Porto & Frakt',
|
|
name_en: 'Postage & Shipping',
|
|
group: 'office_supplies',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6250',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Posttjänster är momsfria, frakttjänster kan ha moms',
|
|
mcc_codes: [4215, 4211],
|
|
keywords: ['porto', 'postnord', 'frakt', 'shipping', 'dhl', 'ups', 'fedex', 'bring', 'paket'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_office',
|
|
description_sv: 'Porto och fraktkostnader',
|
|
},
|
|
{
|
|
id: 'office_postage_vat',
|
|
name_sv: 'Frakt (momsbelagd)',
|
|
name_en: 'Shipping (with VAT)',
|
|
group: 'office_supplies',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6250',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [4215],
|
|
keywords: ['frakt', 'shipping', 'dhl', 'ups', 'schenker', 'transport'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_office',
|
|
description_sv: 'Frakttjänster med moms',
|
|
},
|
|
{
|
|
id: 'office_furniture_small',
|
|
name_sv: 'Kontorsmöbler (förbrukningsinventarie)',
|
|
name_en: 'Office furniture (consumable)',
|
|
group: 'office_supplies',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5410',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [5712, 5021],
|
|
keywords: ['möbler', 'stol', 'skrivbord', 'ikea', 'furniture', 'kontorsstol', 'hyllor'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_equipment',
|
|
description_sv: 'Kontorsmöbler under halva prisbasbeloppet',
|
|
},
|
|
{
|
|
id: 'office_books_lit',
|
|
name_sv: 'Facklitteratur',
|
|
name_en: 'Professional literature',
|
|
group: 'office_supplies',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6970',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_6',
|
|
vat_rate: 0.06,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Böcker har reducerad moms 6%',
|
|
mcc_codes: [5192, 5942],
|
|
keywords: ['bok', 'böcker', 'book', 'facklitteratur', 'adlibris', 'bokus', 'amazon'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_education',
|
|
description_sv: 'Yrkesrelaterad facklitteratur (6% moms)',
|
|
},
|
|
|
|
// --- MARKETING (32-38) ---
|
|
{
|
|
id: 'marketing_online_ads',
|
|
name_sv: 'Digital annonsering',
|
|
name_en: 'Online advertising',
|
|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5910',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Google/Meta fakturerar ofta från Irland → omvänd skattskyldighet',
|
|
mcc_codes: [7311],
|
|
keywords: ['google ads', 'facebook ads', 'meta ads', 'instagram ads', 'linkedin ads', 'annons', 'advertising', 'adwords', 'kampanj'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 9,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Digital annonsering (Google, Meta, LinkedIn etc.)',
|
|
},
|
|
{
|
|
id: 'marketing_print_ads',
|
|
name_sv: 'Tryckt annonsering',
|
|
name_en: 'Print advertising',
|
|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5910',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['annons', 'tidning', 'press', 'print ad', 'reklam'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Annonsering i tidningar och trycksaker',
|
|
},
|
|
{
|
|
id: 'marketing_design',
|
|
name_sv: 'Grafisk design / Webbdesign',
|
|
name_en: 'Graphic / Web design',
|
|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5920',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [7333],
|
|
keywords: ['design', 'grafisk', 'logotyp', 'webb', 'website', 'logo', 'branding', 'grafiker'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Grafisk design, logotyper och webbdesign',
|
|
},
|
|
{
|
|
id: 'marketing_promotional',
|
|
name_sv: 'Reklamgåvor & Profilmaterial',
|
|
name_en: 'Promotional items',
|
|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5930',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Max 300 kr/mottagare exkl moms för reklamgåvor',
|
|
mcc_codes: [],
|
|
keywords: ['reklamgåva', 'profilmaterial', 'promotional', 'giveaway', 'tröjor', 'pennor'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Reklamgåvor och profilprodukter (max 300 kr/mottagare)',
|
|
},
|
|
{
|
|
id: 'marketing_seo_sem',
|
|
name_sv: 'SEO / SEM-tjänster',
|
|
name_en: 'SEO / SEM services',
|
|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5910',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['seo', 'sem', 'sökmotoroptimering', 'search engine'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Sökmotoroptimering och sökmarknadsföring',
|
|
},
|
|
{
|
|
id: 'marketing_social_media_tools',
|
|
name_sv: 'Verktyg för sociala medier',
|
|
name_en: 'Social media tools',
|
|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5920',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['hootsuite', 'buffer', 'later', 'canva', 'social media', 'sociala medier'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Verktyg för hantering av sociala medier',
|
|
},
|
|
{
|
|
id: 'marketing_photography',
|
|
name_sv: 'Fotografering / Videoproduktion',
|
|
name_en: 'Photography / Video production',
|
|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5920',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [7332, 7829],
|
|
keywords: ['foto', 'fotograf', 'video', 'film', 'photography', 'videoproduktion'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Professionell fotografering och videoproduktion',
|
|
},
|
|
|
|
// --- TRAVEL (39-46) ---
|
|
{
|
|
id: 'travel_domestic_flight',
|
|
name_sv: 'Inrikesflyg',
|
|
name_en: 'Domestic flight',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5810',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_6',
|
|
vat_rate: 0.06,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Inrikesflyg har 6% moms',
|
|
mcc_codes: [3000, 3001, 3002, 3003, 4511],
|
|
keywords: ['flyg', 'sas', 'norwegian', 'bra', 'flight', 'boarding', 'flygbiljett'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Inrikesflyg i tjänsten (6% moms)',
|
|
},
|
|
{
|
|
id: 'travel_international_flight',
|
|
name_sv: 'Utrikesflyg',
|
|
name_en: 'International flight',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5810',
|
|
credit_account: '1930',
|
|
vat_treatment: 'export',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Utrikesflyg är momsfritt',
|
|
mcc_codes: [3000, 3001, 3002, 3003, 4511],
|
|
keywords: ['flyg', 'flight', 'international', 'utrikes', 'airport'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Utrikesflyg i tjänsten (momsfritt)',
|
|
},
|
|
{
|
|
id: 'travel_train',
|
|
name_sv: 'Tåg & Kollektivtrafik',
|
|
name_en: 'Train & Public transport',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5810',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_6',
|
|
vat_rate: 0.06,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Persontransport har 6% moms',
|
|
mcc_codes: [4011, 4111, 4112, 4131],
|
|
keywords: ['sj', 'tåg', 'train', 'sl', 'västtrafik', 'skånetrafiken', 'kollektivtrafik', 'pendeltåg', 'tunnelbana'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Tåg och kollektivtrafik i tjänsten (6% moms)',
|
|
},
|
|
{
|
|
id: 'travel_taxi',
|
|
name_sv: 'Taxi',
|
|
name_en: 'Taxi',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5810',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_6',
|
|
vat_rate: 0.06,
|
|
deductibility: 'full',
|
|
mcc_codes: [4121],
|
|
keywords: ['taxi', 'uber', 'bolt', 'cab', 'taxikurir', 'taxi stockholm', 'sverigetaxi'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Taxi i tjänsten (6% moms)',
|
|
},
|
|
{
|
|
id: 'travel_hotel',
|
|
name_sv: 'Hotell',
|
|
name_en: 'Hotel',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5820',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_12',
|
|
vat_rate: 0.12,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Logi har 12% moms. Frukost särredovisas med 12% moms.',
|
|
mcc_codes: [3501, 3502, 3503, 3504, 7011],
|
|
keywords: ['hotell', 'hotel', 'logi', 'övernattning', 'scandic', 'elite', 'best western', 'booking', 'airbnb'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Hotellövernattning i tjänsten (12% moms)',
|
|
},
|
|
{
|
|
id: 'travel_mileage',
|
|
name_sv: 'Milersättning',
|
|
name_en: 'Mileage allowance',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '5811',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Skattefritt 25 kr/mil (2024). Gäller egen bil i tjänsten.',
|
|
mcc_codes: [],
|
|
keywords: ['milersättning', 'mileage', 'körjournal', 'bilersättning'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Milersättning vid användning av egen bil i tjänsten',
|
|
},
|
|
{
|
|
id: 'travel_per_diem',
|
|
name_sv: 'Traktamente',
|
|
name_en: 'Per diem',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '5830',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Skattefritt traktamente vid tjänsteresa med övernattning',
|
|
mcc_codes: [],
|
|
keywords: ['traktamente', 'per diem', 'dagtraktamente'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Traktamente vid tjänsteresa med övernattning',
|
|
},
|
|
{
|
|
id: 'travel_rental_car',
|
|
name_sv: 'Hyrbil',
|
|
name_en: 'Rental car',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5810',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [7512],
|
|
keywords: ['hyrbil', 'rental car', 'europcar', 'hertz', 'avis', 'sixt'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Hyrbil i tjänsten',
|
|
},
|
|
|
|
// --- REPRESENTATION (47-50) ---
|
|
{
|
|
id: 'representation_external',
|
|
name_sv: 'Extern representation (måltid)',
|
|
name_en: 'External representation (meal)',
|
|
group: 'representation',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6071',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_12',
|
|
vat_rate: 0.12,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Max 300 kr/person exkl moms (IL 16 kap 2§)',
|
|
special_rules_sv: 'Dokumentera: syfte, deltagare, företag. Momsavdrag max 300 kr/person.',
|
|
mcc_codes: [5812, 5813, 5814],
|
|
keywords: ['representation', 'lunch', 'middag', 'restaurang', 'restaurant', 'kund', 'kundmöte'],
|
|
risk_level: 'HIGH',
|
|
requires_review: true,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Representation med kund/affärspartner (dokumentera noggrant)',
|
|
},
|
|
{
|
|
id: 'representation_internal',
|
|
name_sv: 'Intern representation (personalaktivitet)',
|
|
name_en: 'Internal representation (staff event)',
|
|
group: 'representation',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '6072',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_12',
|
|
vat_rate: 0.12,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Max 300 kr/person exkl moms',
|
|
special_rules_sv: 'Gäller personalfester, kick-offs etc. Max 2 tillfällen/år för fullt avdrag.',
|
|
mcc_codes: [],
|
|
keywords: ['personalfest', 'kick-off', 'teambuilding', 'julbord', 'sommarfest'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Intern representation för personal',
|
|
},
|
|
{
|
|
id: 'representation_gift',
|
|
name_sv: 'Representationsgåva',
|
|
name_en: 'Business gift',
|
|
group: 'representation',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6071',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Max 180 kr/mottagare för representationsgåvor',
|
|
mcc_codes: [],
|
|
keywords: ['gåva', 'present', 'gift', 'representationsgåva'],
|
|
risk_level: 'HIGH',
|
|
requires_review: true,
|
|
impact_score: 2,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Gåva till kund/affärspartner (max 180 kr/mottagare)',
|
|
},
|
|
{
|
|
id: 'representation_conference',
|
|
name_sv: 'Konferens & Mässa',
|
|
name_en: 'Conference & Trade show',
|
|
group: 'representation',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5990',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [7941, 7922],
|
|
keywords: ['konferens', 'mässa', 'conference', 'trade show', 'event', 'utställning', 'biljett'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_education',
|
|
description_sv: 'Avgifter för konferenser och mässor',
|
|
},
|
|
|
|
// --- INSURANCE (51-54) ---
|
|
{
|
|
id: 'insurance_business',
|
|
name_sv: 'Företagsförsäkring',
|
|
name_en: 'Business insurance',
|
|
group: 'insurance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6310',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Försäkringspremier är momsfria',
|
|
mcc_codes: [6300],
|
|
keywords: ['försäkring', 'insurance', 'företagsförsäkring', 'ansvarsförsäkring', 'if', 'trygg-hansa', 'länsförsäkringar'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Företagsförsäkring (egendoms-, ansvars- eller avbrottsförsäkring)',
|
|
},
|
|
{
|
|
id: 'insurance_liability',
|
|
name_sv: 'Ansvarsförsäkring / Konsultförsäkring',
|
|
name_en: 'Liability / Professional insurance',
|
|
group: 'insurance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6310',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['ansvarsförsäkring', 'konsultförsäkring', 'liability', 'professional insurance'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Yrkes- eller ansvarsförsäkring',
|
|
},
|
|
{
|
|
id: 'insurance_pension_ef',
|
|
name_sv: 'Pensionsförsäkring (EF)',
|
|
name_en: 'Pension insurance (EF)',
|
|
group: 'insurance',
|
|
direction: 'expense',
|
|
entity_applicability: 'enskild_firma',
|
|
debit_account: '6530',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Avdragsgill i NE-deklarationen, inte i bokföringen direkt',
|
|
special_rules_sv: 'EF: Pensionssparande dras av i NE-blanketten, inte som kostnad i rörelsen.',
|
|
mcc_codes: [],
|
|
keywords: ['pension', 'pensionsförsäkring', 'itp', 'avanza pension', 'spp'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Pensionssparande för enskild firma (granska avdragsregel)',
|
|
},
|
|
{
|
|
id: 'insurance_pension_ab',
|
|
name_sv: 'Pensionsförsäkring (AB)',
|
|
name_en: 'Pension insurance (AB)',
|
|
group: 'insurance',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '7410',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'AB: Pensionskostnad är en avdragsgill personalkostnad',
|
|
mcc_codes: [],
|
|
keywords: ['pension', 'pensionsförsäkring', 'itp', 'tjänstepension'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Tjänstepension för anställda i aktiebolag',
|
|
},
|
|
|
|
// --- PROFESSIONAL SERVICES (55-60) ---
|
|
{
|
|
id: 'prof_accounting',
|
|
name_sv: 'Redovisningstjänster',
|
|
name_en: 'Accounting services',
|
|
group: 'professional_services',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6530',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [8931],
|
|
keywords: ['redovisning', 'bokföring', 'revisor', 'accounting', 'bokföringstjänst', 'redovisningsbyrå'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_professional_services',
|
|
description_sv: 'Redovisning, bokföring och revisionstjänster',
|
|
},
|
|
{
|
|
id: 'prof_legal',
|
|
name_sv: 'Juridiska tjänster',
|
|
name_en: 'Legal services',
|
|
group: 'professional_services',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6530',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [8111],
|
|
keywords: ['advokat', 'juridisk', 'legal', 'lawyer', 'jurist', 'avtal', 'kontrakt'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_professional_services',
|
|
description_sv: 'Advokattjänster och juridisk rådgivning',
|
|
},
|
|
{
|
|
id: 'prof_consulting',
|
|
name_sv: 'Konsulttjänster',
|
|
name_en: 'Consulting services',
|
|
group: 'professional_services',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6550',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [7392],
|
|
keywords: ['konsult', 'consulting', 'rådgivning', 'advisory', 'management'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_professional_services',
|
|
description_sv: 'Konsultarvoden och rådgivningstjänster',
|
|
},
|
|
{
|
|
id: 'prof_bolagsverket',
|
|
name_sv: 'Bolagsverket-avgifter',
|
|
name_en: 'Companies Registration Office fees',
|
|
group: 'professional_services',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6990',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Myndighetsavgifter är inte momspliktiga',
|
|
mcc_codes: [],
|
|
keywords: ['bolagsverket', 'registrering', 'årsredovisning', 'companies registration'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Avgifter till Bolagsverket (registrering, årsredovisning etc.)',
|
|
},
|
|
{
|
|
id: 'prof_patent',
|
|
name_sv: 'Patent & Varumärken',
|
|
name_en: 'Patents & Trademarks',
|
|
group: 'professional_services',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6990',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['patent', 'varumärke', 'trademark', 'prv', 'immaterialrätt'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 2,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Patent- och varumärkesregistrering',
|
|
},
|
|
{
|
|
id: 'prof_recruitment',
|
|
name_sv: 'Rekryteringstjänster',
|
|
name_en: 'Recruitment services',
|
|
group: 'professional_services',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '6540',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [7361],
|
|
keywords: ['rekrytering', 'recruitment', 'headhunting', 'personalförmedling'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_professional_services',
|
|
description_sv: 'Rekrytering och personalförmedlingstjänster',
|
|
},
|
|
|
|
// --- BANK & FINANCE (61-66) ---
|
|
{
|
|
id: 'bank_fees',
|
|
name_sv: 'Bankavgifter',
|
|
name_en: 'Bank fees',
|
|
group: 'bank_finance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6570',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Banktjänster är momsfria',
|
|
mcc_codes: [6010, 6011, 6012],
|
|
keywords: ['bankavgift', 'bank fee', 'kontoavgift', 'årsavgift', 'månadsavgift'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 9,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_bank_fees',
|
|
description_sv: 'Bankavgifter och kontoavgifter',
|
|
},
|
|
{
|
|
id: 'bank_card_fees',
|
|
name_sv: 'Kortavgifter / Betalterminal',
|
|
name_en: 'Card fees / Payment terminal',
|
|
group: 'bank_finance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6570',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['kortavgift', 'zettle', 'izettle', 'stripe', 'klarna', 'swish', 'betalterminal', 'card fee', 'nets'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_card_fees',
|
|
description_sv: 'Kortavgifter och betalterminalavgifter',
|
|
},
|
|
{
|
|
id: 'bank_interest_income',
|
|
name_sv: 'Ränteintäkt',
|
|
name_en: 'Interest income',
|
|
group: 'bank_finance',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '8310',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['ränta', 'ränteinkomst', 'interest income', 'sparränta'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'income_other',
|
|
description_sv: 'Ränteintäkter på bankkonto eller placeringar',
|
|
},
|
|
{
|
|
id: 'bank_interest_expense',
|
|
name_sv: 'Räntekostnad',
|
|
name_en: 'Interest expense',
|
|
group: 'bank_finance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '8410',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['ränta', 'räntekostnad', 'interest expense', 'låneränta'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Räntekostnad på lån eller kredit',
|
|
},
|
|
{
|
|
id: 'bank_currency_loss',
|
|
name_sv: 'Valutakursförlust',
|
|
name_en: 'Currency exchange loss',
|
|
group: 'bank_finance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7960',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [6051],
|
|
keywords: ['valuta', 'currency', 'växling', 'kursförlust', 'exchange'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_currency_exchange',
|
|
description_sv: 'Valutakursförluster vid betalning i utländsk valuta',
|
|
},
|
|
{
|
|
id: 'bank_currency_gain',
|
|
name_sv: 'Valutakursvinst',
|
|
name_en: 'Currency exchange gain',
|
|
group: 'bank_finance',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3960',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['valuta', 'currency', 'kursvinst', 'exchange gain'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_other',
|
|
description_sv: 'Valutakursvinster vid betalning i utländsk valuta',
|
|
},
|
|
|
|
// --- TELECOM (67-70) ---
|
|
{
|
|
id: 'telecom_mobile',
|
|
name_sv: 'Mobilabonnemang',
|
|
name_en: 'Mobile subscription',
|
|
group: 'telecom',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6211',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Blandad användning: bara yrkesmässig del avdragsgill',
|
|
mcc_codes: [4812, 4814],
|
|
keywords: ['mobil', 'tele2', 'telia', 'tre', 'telenor', 'hallon', 'comviq', 'mobilabonnemang', 'telefon'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Mobilabonnemang (granska yrkesmässig andel)',
|
|
},
|
|
{
|
|
id: 'telecom_internet',
|
|
name_sv: 'Internetanslutning',
|
|
name_en: 'Internet connection',
|
|
group: 'telecom',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6230',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [4816],
|
|
keywords: ['internet', 'bredband', 'fiber', 'broadband', 'bahnhof', 'telia', 'comhem'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Internetanslutning för kontor',
|
|
},
|
|
{
|
|
id: 'telecom_landline',
|
|
name_sv: 'Fast telefoni',
|
|
name_en: 'Landline phone',
|
|
group: 'telecom',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6212',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [4813],
|
|
keywords: ['fast telefon', 'landline', 'växel', 'ip-telefoni', 'voip'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Fast telefoni och IP-telefoni',
|
|
},
|
|
{
|
|
id: 'telecom_coworking',
|
|
name_sv: 'Coworking / Kontorshotell',
|
|
name_en: 'Coworking space',
|
|
group: 'telecom',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5010',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['coworking', 'kontorshotell', 'wework', 'norrsken', 'epicenter', 'united spaces', 'regus'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_office',
|
|
description_sv: 'Coworking-plats eller kontorshotell',
|
|
},
|
|
|
|
// --- EDUCATION (71-73) ---
|
|
{
|
|
id: 'education_course',
|
|
name_sv: 'Kurs / Utbildning',
|
|
name_en: 'Course / Training',
|
|
group: 'education',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6991',
|
|
credit_account: '1930',
|
|
debit_account_ab: '7610',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Utbildningstjänster är momsfria. AB: konto 7610, EF: konto 6991.',
|
|
mcc_codes: [8220, 8241, 8244, 8249, 8299],
|
|
keywords: ['kurs', 'utbildning', 'course', 'training', 'workshop', 'certifiering', 'certification'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_education',
|
|
description_sv: 'Yrkesrelaterade kurser och utbildningar',
|
|
},
|
|
{
|
|
id: 'education_online_course',
|
|
name_sv: 'Onlinekurs (EU/utländsk)',
|
|
name_en: 'Online course (EU/foreign)',
|
|
group: 'education',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6991',
|
|
credit_account: '1930',
|
|
debit_account_ab: '7610',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Utländska onlinekurser kan vara tjänst med omvänd skattskyldighet',
|
|
mcc_codes: [5815, 5816],
|
|
keywords: ['udemy', 'coursera', 'pluralsight', 'linkedin learning', 'skillshare', 'online course'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_education',
|
|
description_sv: 'Onlinekurser från utländska plattformar',
|
|
},
|
|
{
|
|
id: 'education_membership',
|
|
name_sv: 'Branschförening / Medlemskap',
|
|
name_en: 'Trade association / Membership',
|
|
group: 'education',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6980',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Föreningsavgifter är normalt momsfria',
|
|
mcc_codes: [8641, 8651, 8661, 8699],
|
|
keywords: ['medlemskap', 'membership', 'förening', 'branschorganisation', 'förbund', 'svenskt näringsliv', 'företagarna'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_education',
|
|
description_sv: 'Medlemsavgift i branschorganisation eller yrkesförening',
|
|
},
|
|
|
|
// --- PERSONNEL (74-78) ---
|
|
{
|
|
id: 'personnel_salary',
|
|
name_sv: 'Lön (netto)',
|
|
name_en: 'Salary (net)',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '7210',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['lön', 'salary', 'nettolön', 'löneutbetalning'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Nettolön till anställd',
|
|
},
|
|
{
|
|
id: 'personnel_employer_tax',
|
|
name_sv: 'Arbetsgivaravgifter',
|
|
name_en: 'Employer social contributions',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '7510',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['arbetsgivaravgift', 'sociala avgifter', 'employer tax', 'skattekonto'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Arbetsgivaravgifter (31.42%)',
|
|
},
|
|
{
|
|
id: 'personnel_preliminary_tax',
|
|
name_sv: 'Preliminärskatt (AB)',
|
|
name_en: 'Preliminary tax (AB)',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '2510',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['preliminärskatt', 'skatt', 'tax', 'skatteverket', 'skattekonto'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Preliminärskatt till Skatteverket',
|
|
},
|
|
{
|
|
id: 'personnel_friskvard',
|
|
name_sv: 'Friskvårdsbidrag',
|
|
name_en: 'Wellness benefit',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '7690',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Skattefritt max 5 000 kr/anställd/år (2024)',
|
|
special_rules_sv: 'Friskvård är momsfri. Max 5 000 kr/år per anställd för skattefrihet.',
|
|
mcc_codes: [7941, 7991, 7992, 7997],
|
|
keywords: ['friskvård', 'gym', 'träning', 'wellness', 'friskvårdsbidrag'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Friskvårdsbidrag till anställd (max 5 000 kr/år)',
|
|
},
|
|
{
|
|
id: 'personnel_staff_food',
|
|
name_sv: 'Personalmat / Fika',
|
|
name_en: 'Staff meals / Coffee',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '7690',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_12',
|
|
vat_rate: 0.12,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Enklare förtäring (kaffe, frukt) avdragsgillt utan beloppsgräns. Mat = förmånsbeskattning.',
|
|
mcc_codes: [5812, 5814],
|
|
keywords: ['fika', 'kaffe', 'frukt', 'personalmat', 'staff food'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Enklare förtäring för personal (kaffe, frukt etc.)',
|
|
},
|
|
|
|
// --- REVENUE (79-85) ---
|
|
{
|
|
id: 'revenue_services_25',
|
|
name_sv: 'Tjänsteförsäljning 25% moms',
|
|
name_en: 'Service revenue 25% VAT',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3001',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['konsult', 'tjänst', 'service', 'arvode', 'fee', 'faktura'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 10,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'income_services',
|
|
description_sv: 'Intäkter från tjänsteförsäljning med 25% moms',
|
|
},
|
|
{
|
|
id: 'revenue_products_25',
|
|
name_sv: 'Varuförsäljning 25% moms',
|
|
name_en: 'Product revenue 25% VAT',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3001',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['försäljning', 'vara', 'produkt', 'product', 'sale'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 9,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_products',
|
|
description_sv: 'Intäkter från varuförsäljning med 25% moms',
|
|
},
|
|
{
|
|
id: 'revenue_products_12',
|
|
name_sv: 'Varuförsäljning 12% moms (livsmedel)',
|
|
name_en: 'Product revenue 12% VAT (food)',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3002',
|
|
vat_treatment: 'reduced_12',
|
|
vat_rate: 0.12,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['livsmedel', 'mat', 'food', 'restaurang'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_products',
|
|
description_sv: 'Intäkter från livsmedelsförsäljning med 12% moms',
|
|
},
|
|
{
|
|
id: 'revenue_products_6',
|
|
name_sv: 'Försäljning 6% moms (kultur/böcker)',
|
|
name_en: 'Revenue 6% VAT (culture/books)',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3003',
|
|
vat_treatment: 'reduced_6',
|
|
vat_rate: 0.06,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['kultur', 'bok', 'tidning', 'evenemang', 'culture', 'book'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_products',
|
|
description_sv: 'Intäkter med 6% moms (böcker, kultur, evenemang)',
|
|
},
|
|
{
|
|
id: 'revenue_eu_services',
|
|
name_sv: 'Tjänsteförsäljning EU (omvänd moms)',
|
|
name_en: 'Service revenue EU (reverse charge)',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3308',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Tjänsteförsäljning till EU-företag → omvänd skattskyldighet, rapportera i ruta 39',
|
|
mcc_codes: [],
|
|
keywords: ['eu', 'export', 'eu service', 'reverse charge', 'utlandsförsäljning'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_services',
|
|
description_sv: 'Tjänsteförsäljning till EU-företag (momsfritt, ruta 39)',
|
|
},
|
|
{
|
|
id: 'revenue_export',
|
|
name_sv: 'Export utanför EU',
|
|
name_en: 'Export outside EU',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3305',
|
|
vat_treatment: 'export',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Export utanför EU → momsfritt, rapportera i ruta 40',
|
|
mcc_codes: [],
|
|
keywords: ['export', 'utland', 'usa', 'utanför eu', 'non-eu'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_services',
|
|
description_sv: 'Export av varor/tjänster utanför EU (momsfritt, ruta 40)',
|
|
},
|
|
{
|
|
id: 'revenue_other',
|
|
name_sv: 'Övrig intäkt',
|
|
name_en: 'Other revenue',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3900',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['övrigt', 'miscellaneous', 'other income', 'övrig intäkt'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'income_other',
|
|
description_sv: 'Övriga rörelseintäkter',
|
|
},
|
|
|
|
// --- FINANCIAL (86-88) ---
|
|
{
|
|
id: 'financial_loan_repayment',
|
|
name_sv: 'Amortering lån',
|
|
name_en: 'Loan repayment',
|
|
group: 'financial',
|
|
direction: 'transfer',
|
|
entity_applicability: 'all',
|
|
debit_account: '2350',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['amortering', 'lån', 'loan', 'repayment', 'avbetalning'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Amortering av banklån',
|
|
},
|
|
{
|
|
id: 'financial_tax_account',
|
|
name_sv: 'Insättning skattekonto',
|
|
name_en: 'Tax account deposit',
|
|
group: 'financial',
|
|
direction: 'transfer',
|
|
entity_applicability: 'all',
|
|
debit_account: '1630',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['skattekonto', 'skatteverket', 'tax account', 'f-skatt', 'moms inbetalning'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Insättning på skattekonto hos Skatteverket',
|
|
},
|
|
{
|
|
id: 'financial_savings_transfer',
|
|
name_sv: 'Överföring till sparkonto',
|
|
name_en: 'Transfer to savings account',
|
|
group: 'financial',
|
|
direction: 'transfer',
|
|
entity_applicability: 'all',
|
|
debit_account: '1940',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['sparkonto', 'savings', 'överföring', 'transfer'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Överföring mellan företagets bankkonton',
|
|
},
|
|
|
|
// --- PRIVATE TRANSFERS (89-92) ---
|
|
{
|
|
id: 'private_withdrawal_ef',
|
|
name_sv: 'Eget uttag (EF)',
|
|
name_en: 'Owner withdrawal (EF)',
|
|
group: 'private_transfers',
|
|
direction: 'transfer',
|
|
entity_applicability: 'enskild_firma',
|
|
debit_account: '2013',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'non_deductible',
|
|
mcc_codes: [],
|
|
keywords: ['eget uttag', 'privat', 'withdrawal', 'egen insättning'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 10,
|
|
auto_match_confidence: 0.85,
|
|
default_private: true,
|
|
fallback_category: 'private',
|
|
description_sv: 'Privat uttag från företagskonto (enskild firma)',
|
|
},
|
|
{
|
|
id: 'private_deposit_ef',
|
|
name_sv: 'Egen insättning (EF)',
|
|
name_en: 'Owner deposit (EF)',
|
|
group: 'private_transfers',
|
|
direction: 'transfer',
|
|
entity_applicability: 'enskild_firma',
|
|
debit_account: '1930',
|
|
credit_account: '2018',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'non_deductible',
|
|
mcc_codes: [],
|
|
keywords: ['egen insättning', 'insättning', 'deposit', 'tillskott'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.80,
|
|
default_private: true,
|
|
fallback_category: 'private',
|
|
description_sv: 'Egen insättning till företagskonto (enskild firma)',
|
|
},
|
|
{
|
|
id: 'private_shareholder_loan',
|
|
name_sv: 'Skuld till aktieägare (AB)',
|
|
name_en: 'Shareholder loan (AB)',
|
|
group: 'private_transfers',
|
|
direction: 'transfer',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '2893',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'non_deductible',
|
|
mcc_codes: [],
|
|
keywords: ['aktieägare', 'lån', 'shareholder', 'skuld till ägare'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.75,
|
|
default_private: true,
|
|
fallback_category: 'private',
|
|
description_sv: 'Utbetalning bokförd som skuld till aktieägare',
|
|
},
|
|
{
|
|
id: 'private_expense',
|
|
name_sv: 'Privat kostnad',
|
|
name_en: 'Private expense',
|
|
group: 'private_transfers',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '2013',
|
|
credit_account: '1930',
|
|
debit_account_ab: '2893',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'non_deductible',
|
|
mcc_codes: [],
|
|
keywords: ['privat', 'private', 'personlig', 'personal'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 9,
|
|
auto_match_confidence: 0.85,
|
|
default_private: true,
|
|
fallback_category: 'private',
|
|
description_sv: 'Privat kostnad betald från företagskonto',
|
|
},
|
|
|
|
// --- EQUIPMENT (93-95) ---
|
|
{
|
|
id: 'equipment_tools',
|
|
name_sv: 'Verktyg & Maskiner (förbrukning)',
|
|
name_en: 'Tools & Machinery (consumable)',
|
|
group: 'equipment',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5410',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [5200, 5251, 5261, 5072],
|
|
keywords: ['verktyg', 'maskin', 'tool', 'machine', 'biltema', 'jula', 'bauhaus', 'hornbach'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_equipment',
|
|
description_sv: 'Verktyg och maskiner under halva prisbasbeloppet',
|
|
},
|
|
{
|
|
id: 'equipment_capital',
|
|
name_sv: 'Inventarie (aktivering)',
|
|
name_en: 'Capital equipment (capitalize)',
|
|
group: 'equipment',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '1250',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Över halva prisbasbeloppet: aktivera och skriv av. Avskrivning konto 7832.',
|
|
mcc_codes: [],
|
|
keywords: ['inventarie', 'anläggningstillgång', 'capital', 'aktivering', 'avskrivning'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_equipment',
|
|
description_sv: 'Inventarie som ska aktiveras och skrivas av',
|
|
},
|
|
{
|
|
id: 'equipment_work_clothes',
|
|
name_sv: 'Arbetskläder / Skyddsutrustning',
|
|
name_en: 'Work clothes / Safety equipment',
|
|
group: 'equipment',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5480',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Normala kläder ej avdragsgilla. Skyddskläder/uniformer med logotyp OK.',
|
|
special_rules_sv: 'Vardagskläder ej avdragsgilla (RÅ 1988 ref. 35). Skyddskläder och arbetskläder med tydlig företagsprofil OK.',
|
|
mcc_codes: [5651, 5691, 5699],
|
|
keywords: ['arbetskläder', 'skyddsutrustning', 'uniform', 'safety', 'skyddsskor'],
|
|
risk_level: 'HIGH',
|
|
requires_review: true,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Arbetskläder och skyddsutrustning (ej vardagskläder)',
|
|
},
|
|
|
|
// --- SUBSCRIPTIONS (96-100) ---
|
|
{
|
|
id: 'subscription_accounting_software',
|
|
name_sv: 'Bokföringsprogram',
|
|
name_en: 'Accounting software',
|
|
group: 'subscriptions',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6530',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['bokföring', 'fortnox', 'visma', 'bokio', 'dooer', 'accounting software'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_professional_services',
|
|
description_sv: 'Prenumeration på bokföringsprogramvara',
|
|
},
|
|
{
|
|
id: 'subscription_project_tools',
|
|
name_sv: 'Projektverktyg',
|
|
name_en: 'Project management tools',
|
|
group: 'subscriptions',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5420',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Ofta utländsk leverantör med omvänd skattskyldighet',
|
|
mcc_codes: [],
|
|
keywords: ['asana', 'monday', 'trello', 'basecamp', 'clickup', 'linear', 'project management'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_software',
|
|
description_sv: 'Projekthanteringsverktyg',
|
|
},
|
|
{
|
|
id: 'subscription_email_marketing',
|
|
name_sv: 'E-postmarknadsföring',
|
|
name_en: 'Email marketing',
|
|
group: 'subscriptions',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5920',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['mailchimp', 'sendgrid', 'mailgun', 'brevo', 'email marketing', 'nyhetsbrev', 'newsletter'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Verktyg för e-postmarknadsföring och nyhetsbrev',
|
|
},
|
|
{
|
|
id: 'subscription_music_streaming',
|
|
name_sv: 'Musik-/Mediestreaming (företag)',
|
|
name_en: 'Music/Media streaming (business)',
|
|
group: 'subscriptions',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5420',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Avdragsgillt bara om det används yrkesmässigt (t.ex. bakgrundsmusik i butik)',
|
|
mcc_codes: [5815, 4899],
|
|
keywords: ['spotify', 'apple music', 'streaming', 'musik'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.70,
|
|
default_private: true,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Musikstreaming (ofta privat, granska yrkesmässig användning)',
|
|
},
|
|
{
|
|
id: 'subscription_crm',
|
|
name_sv: 'CRM-system',
|
|
name_en: 'CRM system',
|
|
group: 'subscriptions',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5420',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Ofta utländsk leverantör med omvänd skattskyldighet',
|
|
mcc_codes: [],
|
|
keywords: ['hubspot', 'salesforce', 'pipedrive', 'crm', 'kundhantering'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_software',
|
|
description_sv: 'CRM-system för kundhantering',
|
|
},
|
|
{
|
|
id: 'subscription_storage',
|
|
name_sv: 'Molnlagring',
|
|
name_en: 'Cloud storage',
|
|
group: 'subscriptions',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5420',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Ofta utländsk leverantör med omvänd skattskyldighet',
|
|
mcc_codes: [],
|
|
keywords: ['dropbox', 'google drive', 'onedrive', 'icloud', 'storage', 'lagring', 'backup'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_software',
|
|
description_sv: 'Molnlagring och backup-tjänster',
|
|
},
|
|
]
|
|
|
|
// ============================================================
|
|
// Lookup Indexes (built once at module load)
|
|
// ============================================================
|
|
|
|
const templateById = new Map<string, BookingTemplate>()
|
|
const templatesByGroup = new Map<TemplateGroup, BookingTemplate[]>()
|
|
const templatesByMcc = new Map<number, BookingTemplate[]>()
|
|
|
|
for (const t of BOOKING_TEMPLATES) {
|
|
templateById.set(t.id, t)
|
|
|
|
const groupList = templatesByGroup.get(t.group) || []
|
|
groupList.push(t)
|
|
templatesByGroup.set(t.group, groupList)
|
|
|
|
for (const mcc of t.mcc_codes) {
|
|
const mccList = templatesByMcc.get(mcc) || []
|
|
mccList.push(t)
|
|
templatesByMcc.set(mcc, mccList)
|
|
}
|
|
}
|
|
|
|
// ============================================================
|
|
// Public API
|
|
// ============================================================
|
|
|
|
/** O(1) lookup by template ID */
|
|
export function getTemplateById(id: string): BookingTemplate | undefined {
|
|
return templateById.get(id)
|
|
}
|
|
|
|
/** Get all templates in a group */
|
|
export function getTemplatesByGroup(group: TemplateGroup): BookingTemplate[] {
|
|
return templatesByGroup.get(group) || []
|
|
}
|
|
|
|
/** Get templates matching a specific MCC code */
|
|
export function getTemplatesByMcc(mcc: number): BookingTemplate[] {
|
|
return templatesByMcc.get(mcc) || []
|
|
}
|
|
|
|
/** Get all groups with labels and their templates */
|
|
export function getTemplateGroups(): TemplateGroupInfo[] {
|
|
const groups: TemplateGroupInfo[] = []
|
|
for (const [group, labels] of Object.entries(GROUP_LABELS)) {
|
|
const g = group as TemplateGroup
|
|
groups.push({
|
|
group: g,
|
|
label_sv: labels.sv,
|
|
label_en: labels.en,
|
|
templates: templatesByGroup.get(g) || [],
|
|
})
|
|
}
|
|
return groups
|
|
}
|
|
|
|
/**
|
|
* Fuzzy search templates by name, keywords, or description.
|
|
* Optionally filter by entity type.
|
|
*/
|
|
export function searchTemplates(query: string, entityType?: EntityType): BookingTemplate[] {
|
|
if (!query.trim()) return []
|
|
const q = query.toLowerCase()
|
|
const tokens = q.split(/\s+/).filter(Boolean)
|
|
|
|
return BOOKING_TEMPLATES.filter((t) => {
|
|
// Filter by entity applicability
|
|
if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) {
|
|
return false
|
|
}
|
|
|
|
// Check if all tokens match somewhere
|
|
return tokens.every((token) =>
|
|
t.name_sv.toLowerCase().includes(token) ||
|
|
t.name_en.toLowerCase().includes(token) ||
|
|
t.description_sv.toLowerCase().includes(token) ||
|
|
t.keywords.some((kw) => kw.toLowerCase().includes(token)) ||
|
|
t.id.includes(token)
|
|
)
|
|
})
|
|
}
|
|
|
|
/**
|
|
* Multi-signal matching against a transaction.
|
|
* Returns top 5 matches sorted by confidence descending.
|
|
*/
|
|
export function findMatchingTemplates(
|
|
transaction: Transaction,
|
|
entityType?: EntityType
|
|
): TemplateMatch[] {
|
|
const results: TemplateMatch[] = []
|
|
const isExpense = transaction.amount < 0
|
|
const isIncome = transaction.amount > 0
|
|
|
|
const descLower = (transaction.description || '').toLowerCase()
|
|
const merchantLower = (transaction.merchant_name || '').toLowerCase()
|
|
const searchText = `${descLower} ${merchantLower}`
|
|
|
|
for (const t of BOOKING_TEMPLATES) {
|
|
// Filter entity applicability
|
|
if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) {
|
|
continue
|
|
}
|
|
|
|
// Filter direction
|
|
if (t.direction === 'expense' && !isExpense) continue
|
|
if (t.direction === 'income' && !isIncome) continue
|
|
// 'transfer' templates match both directions
|
|
|
|
let score = 0
|
|
|
|
// MCC exact match: +0.4
|
|
if (transaction.mcc_code && t.mcc_codes.includes(transaction.mcc_code)) {
|
|
score += 0.4
|
|
}
|
|
|
|
// Keyword matches in description + merchant: +0.3 (proportional)
|
|
if (t.keywords.length > 0) {
|
|
let matchedKeywords = 0
|
|
for (const kw of t.keywords) {
|
|
if (searchText.includes(kw.toLowerCase())) {
|
|
matchedKeywords++
|
|
}
|
|
}
|
|
if (matchedKeywords > 0) {
|
|
score += 0.3 * Math.min(matchedKeywords / Math.min(t.keywords.length, 3), 1)
|
|
}
|
|
}
|
|
|
|
// Direction match bonus: +0.1 (only if there's already a signal)
|
|
if (score > 0 && ((t.direction === 'expense' && isExpense) || (t.direction === 'income' && isIncome))) {
|
|
score += 0.1
|
|
}
|
|
|
|
if (score > 0) {
|
|
const confidence = Math.round(score * t.auto_match_confidence * 100) / 100
|
|
results.push({ template: t, confidence })
|
|
}
|
|
}
|
|
|
|
return results
|
|
.sort((a, b) => b.confidence - a.confidence)
|
|
.slice(0, 20)
|
|
}
|
|
|
|
/**
|
|
* Convert a booking template into a MappingResult.
|
|
* Follows the same pattern as buildMappingResultFromCategory in category-mapping.ts.
|
|
*/
|
|
export function buildMappingResultFromTemplate(
|
|
template: BookingTemplate,
|
|
transaction: Transaction,
|
|
entityType: EntityType = 'enskild_firma'
|
|
): MappingResult {
|
|
const isExpense = transaction.amount < 0
|
|
const isBusiness = !template.default_private
|
|
|
|
// Resolve entity-specific accounts
|
|
let debitAccount = template.debit_account
|
|
let creditAccount = template.credit_account
|
|
if (entityType === 'aktiebolag') {
|
|
if (template.debit_account_ab) debitAccount = template.debit_account_ab
|
|
if (template.credit_account_ab) creditAccount = template.credit_account_ab
|
|
}
|
|
|
|
// Generate VAT lines
|
|
const vatLines: VatJournalLine[] = []
|
|
if (isBusiness && template.vat_treatment && template.deductibility !== 'non_deductible') {
|
|
const vatRate = getVatRate(template.vat_treatment)
|
|
|
|
if (template.vat_treatment === 'reverse_charge' && isExpense) {
|
|
// EU reverse charge: fiktiv moms (offsetting entries)
|
|
const absAmount = Math.abs(transaction.amount)
|
|
const rcLines = generateReverseChargeLines(absAmount)
|
|
for (const rcl of rcLines) {
|
|
vatLines.push({
|
|
account_number: rcl.account_number,
|
|
debit_amount: rcl.debit_amount,
|
|
credit_amount: rcl.credit_amount,
|
|
description: rcl.line_description || '',
|
|
})
|
|
}
|
|
} else if (vatRate > 0 && isExpense) {
|
|
// Input VAT deduction
|
|
const absAmount = Math.abs(transaction.amount)
|
|
const vatLine = generateInputVatLine(absAmount, vatRate)
|
|
if (vatLine) {
|
|
vatLines.push({
|
|
account_number: vatLine.account_number,
|
|
debit_amount: vatLine.debit_amount,
|
|
credit_amount: vatLine.credit_amount,
|
|
description: vatLine.line_description || '',
|
|
})
|
|
}
|
|
} else if (vatRate > 0 && !isExpense) {
|
|
// Output VAT (income)
|
|
const grossAmount = Math.abs(transaction.amount)
|
|
const vatAmount = Math.round((grossAmount * vatRate / (1 + vatRate)) * 100) / 100
|
|
let vatAccount: string
|
|
switch (template.vat_treatment) {
|
|
case 'standard_25': vatAccount = '2611'; break
|
|
case 'reduced_12': vatAccount = '2621'; break
|
|
case 'reduced_6': vatAccount = '2631'; break
|
|
default: vatAccount = '2611'
|
|
}
|
|
vatLines.push({
|
|
account_number: vatAccount,
|
|
debit_amount: 0,
|
|
credit_amount: vatAmount,
|
|
description: `Utgående moms ${vatRate * 100}%`,
|
|
})
|
|
}
|
|
}
|
|
|
|
// Build description
|
|
const description = `${template.name_sv}: ${transaction.description}`
|
|
|
|
return {
|
|
rule: null,
|
|
template_id: template.id,
|
|
debit_account: debitAccount,
|
|
credit_account: creditAccount,
|
|
risk_level: template.risk_level,
|
|
confidence: 1.0, // User explicitly selected template
|
|
requires_review: template.requires_review,
|
|
default_private: template.default_private,
|
|
vat_lines: vatLines,
|
|
description,
|
|
}
|
|
}
|