Files
accounted/lib/core/tax/tax-code-service.ts
T
2026-02-19 09:48:02 +01:00

168 lines
4.2 KiB
TypeScript

import { createClient } from '@/lib/supabase/server'
import type { TaxCode } from '@/types'
/**
* Tax Code Service
*
* Manages decoupled tax codes for momsdeklaration.
* Tax codes map journal entry lines to specific moms rutor (boxes)
* on the Swedish VAT declaration form.
*/
/**
* Get all active tax codes for a user (including system codes)
*/
export async function getTaxCodes(userId: string): Promise<TaxCode[]> {
const supabase = await createClient()
const { data, error } = await supabase
.from('tax_codes')
.select('*')
.or(`user_id.eq.${userId},user_id.is.null`)
.order('code')
if (error) {
throw new Error(`Failed to fetch tax codes: ${error.message}`)
}
return (data as TaxCode[]) || []
}
/**
* Get a single tax code by code string
*/
export async function getTaxCodeByCode(
userId: string,
code: string
): Promise<TaxCode | null> {
const supabase = await createClient()
// Prefer user-specific code over system code
const { data, error } = await supabase
.from('tax_codes')
.select('*')
.eq('code', code)
.or(`user_id.eq.${userId},user_id.is.null`)
.order('user_id', { ascending: false, nullsFirst: false })
.limit(1)
.single()
if (error) {
return null
}
return data as TaxCode
}
/**
* Moms box result from tax code aggregation
*/
export interface MomsBoxResult {
/** Ruta number (e.g. '05', '10', '48') */
box: string
/** Sum of amounts for this box */
amount: number
}
/**
* Calculate momsdeklaration from journal entry lines grouped by tax_code,
* then mapped via the tax_codes table to moms boxes.
*
* This is the new, tax-code-driven approach that replaces the hardcoded
* category-based VAT calculation.
*/
export async function calculateMomsFromTaxCodes(
userId: string,
periodStart: string,
periodEnd: string
): Promise<MomsBoxResult[]> {
const supabase = await createClient()
// Fetch journal entry lines with tax_code in the period
const { data: lines, error: linesError } = await supabase
.from('journal_entry_lines')
.select(`
tax_code,
debit_amount,
credit_amount,
journal_entry_id,
journal_entries!inner (
user_id,
entry_date,
status,
fiscal_period_id
)
`)
.not('tax_code', 'is', null)
.eq('journal_entries.user_id', userId)
.eq('journal_entries.status', 'posted')
.gte('journal_entries.entry_date', periodStart)
.lte('journal_entries.entry_date', periodEnd)
if (linesError) {
throw new Error(`Failed to fetch journal lines: ${linesError.message}`)
}
// Fetch all tax codes for lookup
const taxCodes = await getTaxCodes(userId)
const taxCodeMap = new Map<string, TaxCode>()
for (const tc of taxCodes) {
// User codes take precedence over system codes
if (!taxCodeMap.has(tc.code) || tc.user_id) {
taxCodeMap.set(tc.code, tc)
}
}
// Aggregate amounts by moms box
const boxTotals = new Map<string, number>()
for (const line of lines || []) {
if (!line.tax_code) continue
const taxCode = taxCodeMap.get(line.tax_code)
if (!taxCode) continue
const netAmount = Number(line.debit_amount || 0) - Number(line.credit_amount || 0)
const absAmount = Math.abs(netAmount)
// For output VAT: debit_amount goes to basis boxes, tax amount to tax boxes
// For input VAT: the amount goes to input boxes
const allBoxes = [
...taxCode.moms_basis_boxes,
...taxCode.moms_tax_boxes,
...taxCode.moms_input_boxes,
]
for (const box of allBoxes) {
const current = boxTotals.get(box) || 0
boxTotals.set(box, current + absAmount)
}
}
// Convert to result array
const results: MomsBoxResult[] = []
for (const [box, amount] of boxTotals) {
results.push({
box,
amount: Math.round(amount * 100) / 100,
})
}
return results.sort((a, b) => a.box.localeCompare(b.box))
}
/**
* Seed tax codes for a user by calling the database function
*/
export async function seedTaxCodes(userId: string): Promise<void> {
const supabase = await createClient()
const { error } = await supabase.rpc('seed_tax_codes_for_user', {
p_user_id: userId,
})
if (error) {
throw new Error(`Failed to seed tax codes: ${error.message}`)
}
}