Files
accounted/lib/core/bookkeeping/period-service.ts
T
Jakob WennbergandClaude Opus 4.6 91e2c1705a feat: per-line VAT, invoice document types, ledger-based VAT declaration, bank reconciliation, and pagination
Per-line VAT rates:
- Add generatePerRateLines() to group invoice items by vat_rate with separate
  revenue + VAT lines per rate group (invoice-entries.ts)
- Add getAvailableVatRates() and getVatTreatmentForRate() (vat-rules.ts)
- PDF template shows per-line VAT column and per-rate totals for mixed-rate invoices
- Invoice create/review UI supports per-line rate selection
- Types: add vat_rate/vat_amount to InvoiceItem, vat_rate to CreateInvoiceItemInput

Invoice document types (proforma, delivery note):
- Add InvoiceDocumentType, document_type and converted_from_id to Invoice type
- PDF hides prices for delivery notes, adds proforma notice
- Email templates support all document types
- mark-paid skips journal entries for non-invoice document types
- Migration 031: invoice_document_type

Accounting method support:
- Add AccountingMethod type (accrual/cash)
- Migration 032: add_accounting_method column to company_settings

VAT declaration rewrite:
- Rewrite to read directly from general ledger (26xx/3xxx account lines)
  instead of aggregating invoices/transactions/receipts
- ACCOUNT_RUTA mapping drives momsdeklaration boxes from GL balances

Bank reconciliation:
- Transaction ingest now pre-fetches unlinked GL lines and attempts
  auto-reconciliation during import
- Add transaction.reconciled event type
- Add ReconciliationMethod type and reconciliation_method on Transaction
- Migration 030: bank_reconciliation
- New reconciliation engine, API routes, and BankReconciliationView component

Pagination (fetchAllRows):
- New lib/supabase/fetch-all.ts overcomes PostgREST 1000-row limit
- Adopted in all report generators, SIE/SRU export, account list APIs

Fiscal period validation:
- New validate-period-duration.ts enforces max 18 months per BFL 3 kap.
- Applied in period-service.ts and fiscal-periods API

Account mapper simplification:
- Remove Levenshtein/fuzzy matching, use exact account number match only

Swedbank parser improvements:
- Support abbreviated headers (Clnr, Bokfdag, Radnr)
- Use Referens column as counterparty

Chart of accounts management:
- Add DELETE endpoint with system account and usage protection
- PUT uses partial updates
- New AccountCombobox, AddAccountDialog, EditAccountDialog, ChartOfAccountsManager

Tax deadline corrections:
- Rewrite inkomstdeklaration_ab using Skatteverket lookup table
- Rewrite arsredovisning deadline to 7 months after FY end per ÅRL 8:3

Onboarding first fiscal year:
- Add first fiscal year toggle with date pickers and 18-month validation

UI terminology:
- Change "okategoriserad/kategorisera" to "obokförd/bokföra" throughout

Report column fix:
- Fix start_date/end_date to period_start/period_end in report queries

Supplier invoice input:
- CreateSupplierInvoiceItemInput uses amount field (legacy quantity/unit_price kept)

Misc:
- SIE import uses upsert for idempotent account creation
- account-descriptions.ts falls back to BAS reference data
- Add invoice_default_notes to CompanySettings
- Update CLAUDE.md to reflect current project state

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-21 14:57:15 +01:00

243 lines
6.5 KiB
TypeScript

import { createClient } from '@/lib/supabase/server'
import { eventBus } from '@/lib/events'
import { validatePeriodDuration } from '@/lib/bookkeeping/validate-period-duration'
import type { FiscalPeriod, PeriodStatus } from '@/types'
/**
* Lock a fiscal period — prevents new journal entries from being posted.
* Requires: period exists, belongs to user, not already locked/closed.
*/
export async function lockPeriod(
userId: string,
fiscalPeriodId: string
): Promise<FiscalPeriod> {
const supabase = await createClient()
// Fetch period
const { data: period, error: fetchError } = await supabase
.from('fiscal_periods')
.select('*')
.eq('id', fiscalPeriodId)
.eq('user_id', userId)
.single()
if (fetchError || !period) {
throw new Error('Fiscal period not found')
}
if (period.is_closed) {
throw new Error('Period is already closed')
}
if (period.locked_at) {
throw new Error('Period is already locked')
}
const { data: updated, error: updateError } = await supabase
.from('fiscal_periods')
.update({ locked_at: new Date().toISOString() })
.eq('id', fiscalPeriodId)
.eq('user_id', userId)
.select()
.single()
if (updateError || !updated) {
throw new Error(`Failed to lock period: ${updateError?.message}`)
}
const result = updated as FiscalPeriod
await eventBus.emit({
type: 'period.locked',
payload: { period: result, userId },
})
return result
}
/**
* Close a fiscal period — marks it as permanently closed.
* Requires: period is locked AND closing_entry_id is set (year-end must run first).
*/
export async function closePeriod(
userId: string,
fiscalPeriodId: string
): Promise<FiscalPeriod> {
const supabase = await createClient()
const { data: period, error: fetchError } = await supabase
.from('fiscal_periods')
.select('*')
.eq('id', fiscalPeriodId)
.eq('user_id', userId)
.single()
if (fetchError || !period) {
throw new Error('Fiscal period not found')
}
if (period.is_closed) {
throw new Error('Period is already closed')
}
if (!period.locked_at) {
throw new Error('Period must be locked before closing')
}
if (!period.closing_entry_id) {
throw new Error('Year-end closing must be executed before closing the period')
}
const { data: updated, error: updateError } = await supabase
.from('fiscal_periods')
.update({
is_closed: true,
closed_at: new Date().toISOString(),
})
.eq('id', fiscalPeriodId)
.eq('user_id', userId)
.select()
.single()
if (updateError || !updated) {
throw new Error(`Failed to close period: ${updateError?.message}`)
}
return updated as FiscalPeriod
}
/**
* Create the next fiscal period following the current one.
* Computes dates based on the current period's length (handles brutet räkenskapsår).
* Sets previous_period_id for chain validation.
*/
export async function createNextPeriod(
userId: string,
currentPeriodId: string
): Promise<FiscalPeriod> {
const supabase = await createClient()
const { data: current, error: fetchError } = await supabase
.from('fiscal_periods')
.select('*')
.eq('id', currentPeriodId)
.eq('user_id', userId)
.single()
if (fetchError || !current) {
throw new Error('Current fiscal period not found')
}
// Check if next period already exists
const nextStart = new Date(current.period_end)
nextStart.setDate(nextStart.getDate() + 1)
const { data: existing } = await supabase
.from('fiscal_periods')
.select('id')
.eq('user_id', userId)
.eq('period_start', nextStart.toISOString().split('T')[0])
.maybeSingle()
if (existing) {
throw new Error('Next fiscal period already exists')
}
// Compute period length from current period to handle broken fiscal years
const currentStart = new Date(current.period_start)
const currentEnd = new Date(current.period_end)
// Calculate months difference
const monthsDiff =
(currentEnd.getFullYear() - currentStart.getFullYear()) * 12 +
(currentEnd.getMonth() - currentStart.getMonth())
// Next period end: add same number of months from next start, then go to end of that month
const nextEnd = new Date(nextStart)
nextEnd.setMonth(nextEnd.getMonth() + monthsDiff)
// Go to end of the month
nextEnd.setMonth(nextEnd.getMonth() + 1)
nextEnd.setDate(0)
const nextStartStr = nextStart.toISOString().split('T')[0]
const nextEndStr = nextEnd.toISOString().split('T')[0]
// Validate period duration (max 18 months per BFL 3 kap.)
const durationError = validatePeriodDuration(nextStartStr, nextEndStr)
if (durationError) {
throw new Error(durationError)
}
// Generate name: e.g. "FY 2025" or "FY 2025/2026"
const startYear = nextStart.getFullYear()
const endYear = nextEnd.getFullYear()
const name = startYear === endYear ? `FY ${startYear}` : `FY ${startYear}/${endYear}`
const { data: newPeriod, error: insertError } = await supabase
.from('fiscal_periods')
.insert({
user_id: userId,
name,
period_start: nextStartStr,
period_end: nextEndStr,
previous_period_id: currentPeriodId,
})
.select()
.single()
if (insertError || !newPeriod) {
throw new Error(`Failed to create next period: ${insertError?.message}`)
}
return newPeriod as FiscalPeriod
}
/**
* Get status summary for a fiscal period.
*/
export async function getPeriodStatus(
userId: string,
fiscalPeriodId: string
): Promise<PeriodStatus> {
const supabase = await createClient()
const { data: period, error: fetchError } = await supabase
.from('fiscal_periods')
.select('*')
.eq('id', fiscalPeriodId)
.eq('user_id', userId)
.single()
if (fetchError || !period) {
throw new Error('Fiscal period not found')
}
// Count draft entries in this period
const { count: draftCount } = await supabase
.from('journal_entries')
.select('id', { count: 'exact', head: true })
.eq('user_id', userId)
.eq('fiscal_period_id', fiscalPeriodId)
.eq('status', 'draft')
// Check if next period exists
const nextStart = new Date(period.period_end)
nextStart.setDate(nextStart.getDate() + 1)
const { data: nextPeriod } = await supabase
.from('fiscal_periods')
.select('id')
.eq('user_id', userId)
.eq('previous_period_id', fiscalPeriodId)
.maybeSingle()
return {
is_locked: !!period.locked_at,
is_closed: period.is_closed,
has_closing_entry: !!period.closing_entry_id,
has_opening_balances: period.opening_balances_set,
draft_count: draftCount ?? 0,
next_period_exists: !!nextPeriod,
}
}