Jakob WennbergandClaude Fable 5
9d91ee0168
* fix(vat): keep the momsrapport intact after a manual nollställning (#984) The momsrapport already excludes settlement verifikat tagged with source_type 'vat_settlement' (#983), but settlements booked any other way still zeroed every ruta the moment they were posted: manual momsomföringar booked before the tagged flow existed (the report in issue #984), SIE-imported settlements, and storno reversals of a settlement, which inverted the sign instead and silently doubled the rutor after an annullera. Exclude settlement entries by SHAPE as well: an entry with at least one line on a declaration account (ACCOUNT_RUTA) and at least one on a settlement net account (2650/1650) is bookkeeping about the declaration, not VAT-bearing activity, in both the web projection (fetchVatAccountTotals) and the MCP twin (computeVatReport). Opening-balance entries are exempt: carried-in 26xx balances are unsettled VAT that belongs in the next declaration. Shape-detected POSTED settlements now also gate the "Skapa verifikat" button through existing_entries, since the proposal re-clears the full period and booking it on top of a manual settlement would corrupt the 26xx balances. Stornos never gate, so annullera still re-enables booking. Fixes #984 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(mcp): stable id order for the paginated VAT-report line fetch (CodeRabbit) fetchAllRows pages with .range(); without a unique .order() rows can shift across page boundaries once a period exceeds 1000 lines, skipping or double-counting journal lines in the rutor. Same discipline as the web projection (fetch-all.ts). Pre-existing, but the query was already being touched for #984. Also documents the shape-rule triage from the compliance-bot review in DECISIONS.md: compound business-VAT-plus-2650 verifikat stay a known accepted residual (a direction guard would break the storno exclusion), and the opening-balance concern is false for app flows (SIE import and set_opening_balances both tag source_type 'opening_balance'). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
293 lines
12 KiB
TypeScript
293 lines
12 KiB
TypeScript
/**
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* Focused tests for computeVatReport: the shared VAT computation used by
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* gnubok_get_vat_report and gnubok_vat_review_widget. These exist because the
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* tools/call integration tests can't reach into the rutor math; this file
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* mocks Supabase to feed synthetic journal entry lines and asserts the rutor
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* shape, ruta48 inclusion of 2647, ruta49 formula, and the one-sided
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* reverse-charge warning.
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*/
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import { describe, it, expect } from 'vitest'
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import { computeVatReport, tools } from '../server'
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interface MockLine {
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account_number: string
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debit_amount: number
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credit_amount: number
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journal_entry_id?: string
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journal_entries?: { source_type: string | null } | Array<{ source_type: string | null }>
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}
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function mockSupabaseWithLines(lines: MockLine[]) {
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// Build a chain that matches the call path in computeVatReport:
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// .from('journal_entry_lines').select(...).eq(...).in(...).gte(...).lte(...).range(from, to)
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// computeVatReport now paginates via fetchAllRows, so the terminal call is
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// `.range(from, to)`. Returning all lines on the first page (always < the
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// 1000-row PAGE_SIZE for these fixtures) makes fetchAllRows stop after one page.
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const terminal = { data: lines, error: null }
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const chain: Record<string, () => unknown> = {}
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chain.range = () => terminal
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chain.order = () => chain
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chain.lte = () => chain
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chain.gte = () => chain
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chain.neq = () => chain
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chain.in = () => chain
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chain.eq = () => chain
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chain.select = () => chain
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chain.from = () => chain
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return { from: chain.from } as never
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}
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describe('computeVatReport', () => {
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it('aggregates 2611 → ruta10, 2641 → ruta48, includes 2647 → ruta48', async () => {
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const lines: MockLine[] = [
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// Domestic 25% sale: 1000 + 250 VAT
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{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
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{ account_number: '2611', debit_amount: 0, credit_amount: 250 },
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// Domestic input VAT 25%
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{ account_number: '2641', debit_amount: 100, credit_amount: 0 },
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// Domestic reverse-charge input VAT (2647)
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{ account_number: '2647', debit_amount: 50, credit_amount: 0 },
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]
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const result = await computeVatReport(
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{ period_type: 'monthly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta05).toBe(1000)
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expect(result.rutor.ruta10).toBe(250)
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expect(result.rutor.ruta11).toBe(0)
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expect(result.rutor.ruta12).toBe(0)
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// Ruta 48 = 2641 (100) + 2647 (50) = 150
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expect(result.rutor.ruta48).toBe(150)
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// Ruta 49 = 250 - 150 = 100 (positive = pay)
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expect(result.rutor.ruta49).toBe(100)
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expect(result.summary).toContain('Moms att betala')
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expect(result.warnings).toEqual([])
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})
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it('aggregates reverse-charge output VAT into ruta30/31/32 and the ruta49 formula', async () => {
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const lines: MockLine[] = [
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// Reverse-charge purchase 25%: both sides booked correctly
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{ account_number: '2614', debit_amount: 0, credit_amount: 500 }, // ruta30
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{ account_number: '2645', debit_amount: 500, credit_amount: 0 }, // matching input → ruta48
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// Reverse-charge purchase 6%
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{ account_number: '2634', debit_amount: 0, credit_amount: 30 }, // ruta32
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{ account_number: '2645', debit_amount: 30, credit_amount: 0 },
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]
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const result = await computeVatReport(
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{ period_type: 'quarterly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta30).toBe(500)
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expect(result.rutor.ruta31).toBe(0)
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expect(result.rutor.ruta32).toBe(30)
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expect(result.rutor.ruta48).toBe(530) // 500 + 30 from 2645
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// Ruta 49 = (10+11+12+30+31+32) - 48 = 0+0+0+500+0+30 - 530 = 0
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expect(result.rutor.ruta49).toBe(0)
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expect(result.warnings).toEqual([])
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})
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it('emits a one-sided-reverse-charge warning when 2614 is booked without 2645 OR 2647', async () => {
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const lines: MockLine[] = [
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// Output booked but matching input missing (the most common reverse-charge error)
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{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
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// Neither 2645 nor 2647 present
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]
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const result = await computeVatReport(
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{ period_type: 'monthly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta30).toBe(500)
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expect(result.rutor.ruta48).toBe(0)
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// Without the matching input, ruta49 is inflated by 500: the warning surfaces this.
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expect(result.rutor.ruta49).toBe(500)
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expect(result.warnings.length).toBe(1)
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expect(result.warnings[0]).toMatch(/Omvänd betalningsskyldighet/)
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// Both 2645 (EU) and 2647 (domestic) are mentioned so users know what to look for.
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expect(result.warnings[0]).toMatch(/2645/)
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expect(result.warnings[0]).toMatch(/2647/)
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})
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it('does NOT warn when reverse-charge output is balanced by 2647 (domestic, no 2645)', async () => {
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// Domestic reverse charge per ML 16:13 (byggtjänster, electronics > 100k SEK): // matching input lands on 2647, not 2645. The earlier check missed this.
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const lines: MockLine[] = [
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{ account_number: '2614', debit_amount: 0, credit_amount: 500 }, // ruta30
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{ account_number: '2647', debit_amount: 500, credit_amount: 0 }, // domestic input → ruta48
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]
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const result = await computeVatReport(
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{ period_type: 'monthly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta30).toBe(500)
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expect(result.rutor.ruta48).toBe(500)
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expect(result.rutor.ruta49).toBe(0)
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// No warning: the domestic mirror is correctly booked.
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expect(result.warnings).toEqual([])
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})
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it('expanded ruta05 includes alternative BAS revenue accounts (3041/3051/3071) AND taxable EU goods (3106)', async () => {
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const lines: MockLine[] = [
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{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
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{ account_number: '3041', debit_amount: 0, credit_amount: 500 }, // service 25%
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{ account_number: '3051', debit_amount: 0, credit_amount: 300 }, // goods 25%
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{ account_number: '3071', debit_amount: 0, credit_amount: 200 }, // other domestic
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{ account_number: '3106', debit_amount: 0, credit_amount: 100 }, // momspliktig EU goods
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]
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const result = await computeVatReport(
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{ period_type: 'yearly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta05).toBe(2100)
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})
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it('excludes 3004 (momsfri) from ruta05: exempt sales must NOT be in the taxable base', async () => {
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const lines: MockLine[] = [
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{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
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{ account_number: '3004', debit_amount: 0, credit_amount: 500 }, // exempt: must be excluded
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]
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const result = await computeVatReport(
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{ period_type: 'yearly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta05).toBe(1000)
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})
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it('aggregates 3108 → ruta35 (EU intra-community goods, momsfri leverans till EU)', async () => {
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const lines: MockLine[] = [
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// Domestic taxable sale
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{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
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// EU goods supply, momsfri (zero-rated to EU customer with valid VAT number)
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{ account_number: '3108', debit_amount: 0, credit_amount: 5000 },
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]
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const result = await computeVatReport(
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{ period_type: 'quarterly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta05).toBe(1000) // 3108 NOT in ruta05 (it's reported separately)
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expect(result.rutor.ruta35).toBe(5000) // The new ruta we just added
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expect(result.rutor.ruta39).toBe(0)
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expect(result.rutor.ruta40).toBe(0)
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})
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it('excludes a manual settlement-shaped entry from the rutor (#984)', async () => {
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const lines: MockLine[] = [
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// Business activity on e1.
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{ journal_entry_id: 'e1', account_number: '3001', debit_amount: 0, credit_amount: 1000, journal_entries: { source_type: 'invoice_created' } },
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{ journal_entry_id: 'e1', account_number: '2611', debit_amount: 0, credit_amount: 250, journal_entries: { source_type: 'invoice_created' } },
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// Manual momsomföring on e2 (no vat_settlement tag): would zero ruta10.
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{ journal_entry_id: 'e2', account_number: '2611', debit_amount: 250, credit_amount: 0, journal_entries: { source_type: 'manual' } },
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{ journal_entry_id: 'e2', account_number: '2650', debit_amount: 0, credit_amount: 250, journal_entries: { source_type: 'manual' } },
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]
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const result = await computeVatReport(
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{ period_type: 'monthly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta05).toBe(1000)
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expect(result.rutor.ruta10).toBe(250)
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expect(result.rutor.ruta49).toBe(250)
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})
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it('settlement-shape exclusion handles the array-typed embed and exempts opening balances', async () => {
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const lines: MockLine[] = [
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// Storno of a settlement, with the embed in array form (the client's
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// inferred shape): must be excluded from ruta10.
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{ journal_entry_id: 'e3', account_number: '2611', debit_amount: 0, credit_amount: 100, journal_entries: [{ source_type: 'storno' }] },
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{ journal_entry_id: 'e3', account_number: '2650', debit_amount: 100, credit_amount: 0, journal_entries: [{ source_type: 'storno' }] },
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// Opening balance carrying undeclared input VAT and a prior VAT debt:
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// stays IN the projection.
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{ journal_entry_id: 'ib', account_number: '2641', debit_amount: 500, credit_amount: 0, journal_entries: [{ source_type: 'opening_balance' }] },
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{ journal_entry_id: 'ib', account_number: '2650', debit_amount: 0, credit_amount: 300, journal_entries: [{ source_type: 'opening_balance' }] },
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]
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const result = await computeVatReport(
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{ period_type: 'monthly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta10).toBe(0)
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expect(result.rutor.ruta48).toBe(500)
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expect(result.rutor.ruta49).toBe(-500)
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})
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it('refund summary string when ruta49 is negative', async () => {
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const lines: MockLine[] = [
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{ account_number: '2641', debit_amount: 100, credit_amount: 0 },
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// No output VAT; pure refund position.
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]
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const result = await computeVatReport(
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{ period_type: 'monthly', year: 2026, period: 1 },
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'company-1',
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mockSupabaseWithLines(lines)
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)
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expect(result.rutor.ruta49).toBe(-100)
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expect(result.summary).toContain('Moms att få tillbaka')
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})
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it('exposes a rich outputSchema on both VAT tools (not bare {type:object})', () => {
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for (const name of ['gnubok_get_vat_report', 'gnubok_vat_review_widget']) {
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const tool = tools.find((t) => t.name === name)
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expect(tool, `tool ${name}`).toBeDefined()
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const schema = tool!.outputSchema as Record<string, unknown> | undefined
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expect(schema).toBeDefined()
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expect(schema!.type).toBe('object')
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const props = schema!.properties as Record<string, unknown>
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// The schema must declare period, period_label, rutor, summary, warnings.
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expect(props).toHaveProperty('period')
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expect(props).toHaveProperty('rutor')
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expect(props).toHaveProperty('summary')
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expect(props).toHaveProperty('warnings')
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// rutor must declare each ruta the runtime returns.
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const rutorProps = (props.rutor as { properties: Record<string, unknown> }).properties
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for (const r of ['ruta05', 'ruta10', 'ruta11', 'ruta12', 'ruta30', 'ruta31', 'ruta32', 'ruta35', 'ruta39', 'ruta40', 'ruta48', 'ruta49']) {
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expect(rutorProps, `tool ${name} rutor.${r}`).toHaveProperty(r)
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}
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}
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})
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it('rejects bad period_type / out-of-range period / out-of-range year', async () => {
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const supabase = mockSupabaseWithLines([])
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await expect(
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computeVatReport({ period_type: 'weekly', year: 2026, period: 1 }, 'c', supabase)
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).rejects.toThrow(/period_type/)
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await expect(
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computeVatReport({ period_type: 'monthly', year: 2026, period: 13 }, 'c', supabase)
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).rejects.toThrow(/period must be 1-12/)
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await expect(
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computeVatReport({ period_type: 'quarterly', year: 2026, period: 5 }, 'c', supabase)
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).rejects.toThrow(/period must be 1-4/)
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await expect(
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computeVatReport({ period_type: 'monthly', year: 1900, period: 1 }, 'c', supabase)
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).rejects.toThrow(/year must be between/)
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})
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})
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