7cf0e34434
* feat(supplier-invoices): sarskild loneskatt (SLP) pair on pension premium lines Booking a tjanstepension invoice (e.g. Avanza) needs the buyer's own SLP beyond the payable: debit 7533 / credit 2514 at 24.26% of the premium (SLF 1991:687). The item-based debit-only form could not express the self-balancing pair, so users had to hand-edit the verifikat. - new leaf module lib/bookkeeping/slp-lines.ts: SLP_RATE (single source, re-exported by the bokslut calculator), isSlpPensionAccount (741x), generateSlpLines (7533 D / 2514 K, nets to zero) - migration adds supplier_invoice_items.apply_slp boolean default false - registration, cash, and privately-paid generators inject the pair for flagged 741x items, mirroring the reverse-charge injection; the balance guarantees keep 2440/1930/2893 at exactly the invoice total; the credit note generator reverses the pair (7533 K / 2514 D) - privately-paid balance guarantee now subtracts existing credits so the SLP 2514 leg never inflates the owner account - schema field apply_slp + guards in all create paths (main route, inbox convert, v1 REST, pending-operations executor): 400 SI_CREATE_SLP_INVALID_ACCOUNT on non-741x accounts, 400 SI_CREATE_SLP_ACCRUAL combined with periodisering - form: advisory hint on unflagged 741x rows with one-click opt-in and a quiet confirmation line when applied; totals box untouched (the invoice total stays the payable); AB review preview injects the same pair via the same generator for parity - year-end double-count guard: calculateSarskildLoneskatt subtracts SLP already posted to 7533 during the year (floored at zero) so bokslut never provisions flagged premiums twice Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore(api-skill): regenerate suppliers reference for apply_slp The apiskill:check CI gate requires the generated accounted-api skill to stay in sync with the endpoint registry after the apply_slp addition. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(slp): carry apply_slp through v1 routes, MCP staging, preview and credit reversal Review findings on the SLP PR: - v1 credit route: SI_FULL_COLUMNS now projects items.apply_slp, so createSupplierCreditNoteEntry sees the flag and reverses the 7533/2514 pair booked at registration (it previously stood forever and the year-end netting under-provisioned). The flag is also copied onto the created credit-note items for parity with the web credit route. - v1 mark-paid: the items sub-select now includes apply_slp, so a kontantmetoden payment via v1 books the cash entry WITH the SLP pair, matching the web mark-paid. - v1 GET ?expand=items: SI_ITEM_COLUMNS includes apply_slp so the flag is readable back through the public API. - credit-note SLP base is abs of the SIGNED sum of flagged line_totals, not per-item abs: a mixed-sign flagged original (+10000/-2000) booked SLP on 8000 at registration and now reverses exactly that, not 12000. The expense-bucket per-item abs convention is untouched. - kontantmetod bank-match preview appends the same generateSlpLines pair the POST books, so the approved lines equal the committed lines. - MCP gnubok_create_supplier_invoice_from_inbox: line_overrides accepts apply_slp (optional boolean), plumbs it into the staged operation's items, and rejects non-741x resolved accounts at staging time with the bilingual SI_CREATE_SLP_INVALID_ACCOUNT texts. - DECISIONS.md: five entries for today's decisions. Every behavioral fix has a test verified to fail without it. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
55 lines
1.9 KiB
TypeScript
55 lines
1.9 KiB
TypeScript
// Särskild löneskatt på pensionskostnader (SLP), SLF 1991:687.
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//
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// Leaf module (only lib/money + types) so the booking engine, the API routes,
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// the client-side supplier-invoice form/preview, and the bokslut calculator
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// can all share the rate and the line pair without dragging server-only
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// dependencies into client bundles.
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import { roundOre } from '@/lib/money'
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import type { CreateJournalEntryLineInput } from '@/types'
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/** Särskild löneskatt på pensionskostnader. 24.26 % per SLF 1991:687. */
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export const SLP_RATE = 0.2426
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/**
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* Accounts whose costs carry SLP when flagged on a supplier invoice line:
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* BAS 7410-7419 (pensionsförsäkringspremier m.m.). The same range the
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* bokslut calculator reads as the year-end SLP base
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* (lib/bokslut/tax-provision/sarskild-loneskatt-calculator.ts).
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*/
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export function isSlpPensionAccount(accountNumber: string): boolean {
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return /^741\d$/.test(accountNumber)
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}
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/**
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* Build the self-balancing SLP pair for a pension-premium base (SEK):
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*
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* Debit 7533 Särskild löneskatt för pensionskostnader [base x 24.26 %]
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* Credit 2514 Beräknad särskild löneskatt pensionskostnader [same amount]
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*
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* The pair nets to zero, so injecting it into a supplier-invoice verifikat
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* never moves the payable (2440): the same mechanism reverse-charge fiktiv
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* moms uses to book beyond the payable. Returns [] for a non-positive base
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* or when rounding produces a zero amount.
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*/
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export function generateSlpLines(baseSek: number): CreateJournalEntryLineInput[] {
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if (baseSek <= 0) return []
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const amount = roundOre(baseSek * SLP_RATE)
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if (amount <= 0) return []
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const desc = 'Särskild löneskatt på pensionskostnader (24,26 %)'
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return [
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{
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account_number: '7533',
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debit_amount: amount,
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credit_amount: 0,
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line_description: desc,
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},
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{
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account_number: '2514',
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debit_amount: 0,
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credit_amount: amount,
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line_description: desc,
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},
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]
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}
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