37ee125b9b
* fix(mcp): paginate trial-balance and VAT aggregations (1000-row truncation) The gnubok_get_trial_balance tool and computeVatReport each ran an unbounded journal_entry_lines aggregation. PostgREST caps an unpaginated .select() at 1000 rows, so any period with >1000 entry lines silently truncated: wrong per-account sums and a false "not balanced" trial balance, and an under-reported momsdeklaration for yearly or busy quarterly VAT periods. - get_trial_balance now delegates to the canonical generateTrialBalance (lib/reports), which paginates via fetchAllRows and rolls opening balances forward, also fixing a latent bug where the tool ignored IB. - computeVatReport now paginates its line fetch via fetchAllRows. The library fixed this class of bug in #79; these two MCP paths kept their own copies that were never updated. Signed-off-by: Jonas Hagberg <jonas@lindan.se> * fix(mcp): non-null assert periodId in generateTrialBalance call Fixes the core-only TS build error (string | undefined not assignable to string). periodId is guaranteed defined by the !period guard above; mirrors the existing periodId! call later in the file. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * test(mcp): support .range() in computeVatReport mock for paginated query computeVatReport now fetches journal_entry_lines via fetchAllRows (.range), but the hand-rolled mock terminated at .lte(). Move the terminal to .range() so the 8 VAT-aggregation tests exercise the paginated path. Test-only. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> --------- Signed-off-by: Jonas Hagberg <jonas@lindan.se> Co-authored-by: Jakob Wennberg <jakob.wennberg@gmail.com> Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
246 lines
9.9 KiB
TypeScript
246 lines
9.9 KiB
TypeScript
/**
|
||
* Focused tests for computeVatReport — the shared VAT computation used by
|
||
* gnubok_get_vat_report and gnubok_vat_review_widget. These exist because the
|
||
* tools/call integration tests can't reach into the rutor math; this file
|
||
* mocks Supabase to feed synthetic journal entry lines and asserts the rutor
|
||
* shape, ruta48 inclusion of 2647, ruta49 formula, and the one-sided
|
||
* reverse-charge warning.
|
||
*/
|
||
import { describe, it, expect } from 'vitest'
|
||
import { computeVatReport, tools } from '../server'
|
||
|
||
interface MockLine {
|
||
account_number: string
|
||
debit_amount: number
|
||
credit_amount: number
|
||
}
|
||
|
||
function mockSupabaseWithLines(lines: MockLine[]) {
|
||
// Build a chain that matches the call path in computeVatReport:
|
||
// .from('journal_entry_lines').select(...).eq(...).in(...).gte(...).lte(...).range(from, to)
|
||
// computeVatReport now paginates via fetchAllRows, so the terminal call is
|
||
// `.range(from, to)`. Returning all lines on the first page (always < the
|
||
// 1000-row PAGE_SIZE for these fixtures) makes fetchAllRows stop after one page.
|
||
const terminal = { data: lines, error: null }
|
||
const chain: Record<string, () => unknown> = {}
|
||
chain.range = () => terminal
|
||
chain.lte = () => chain
|
||
chain.gte = () => chain
|
||
chain.in = () => chain
|
||
chain.eq = () => chain
|
||
chain.select = () => chain
|
||
chain.from = () => chain
|
||
return { from: chain.from } as never
|
||
}
|
||
|
||
describe('computeVatReport', () => {
|
||
it('aggregates 2611 → ruta10, 2641 → ruta48, includes 2647 → ruta48', async () => {
|
||
const lines: MockLine[] = [
|
||
// Domestic 25% sale: 1000 + 250 VAT
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
|
||
{ account_number: '2611', debit_amount: 0, credit_amount: 250 },
|
||
// Domestic input VAT 25%
|
||
{ account_number: '2641', debit_amount: 100, credit_amount: 0 },
|
||
// Domestic reverse-charge input VAT (2647)
|
||
{ account_number: '2647', debit_amount: 50, credit_amount: 0 },
|
||
]
|
||
|
||
const result = await computeVatReport(
|
||
{ period_type: 'monthly', year: 2026, period: 1 },
|
||
'company-1',
|
||
mockSupabaseWithLines(lines)
|
||
)
|
||
|
||
expect(result.rutor.ruta05).toBe(1000)
|
||
expect(result.rutor.ruta10).toBe(250)
|
||
expect(result.rutor.ruta11).toBe(0)
|
||
expect(result.rutor.ruta12).toBe(0)
|
||
// Ruta 48 = 2641 (100) + 2647 (50) = 150
|
||
expect(result.rutor.ruta48).toBe(150)
|
||
// Ruta 49 = 250 - 150 = 100 (positive = pay)
|
||
expect(result.rutor.ruta49).toBe(100)
|
||
expect(result.summary).toContain('Moms att betala')
|
||
expect(result.warnings).toEqual([])
|
||
})
|
||
|
||
it('aggregates reverse-charge output VAT into ruta30/31/32 and the ruta49 formula', async () => {
|
||
const lines: MockLine[] = [
|
||
// Reverse-charge purchase 25% — both sides booked correctly
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 500 }, // ruta30
|
||
{ account_number: '2645', debit_amount: 500, credit_amount: 0 }, // matching input → ruta48
|
||
// Reverse-charge purchase 6%
|
||
{ account_number: '2634', debit_amount: 0, credit_amount: 30 }, // ruta32
|
||
{ account_number: '2645', debit_amount: 30, credit_amount: 0 },
|
||
]
|
||
|
||
const result = await computeVatReport(
|
||
{ period_type: 'quarterly', year: 2026, period: 1 },
|
||
'company-1',
|
||
mockSupabaseWithLines(lines)
|
||
)
|
||
|
||
expect(result.rutor.ruta30).toBe(500)
|
||
expect(result.rutor.ruta31).toBe(0)
|
||
expect(result.rutor.ruta32).toBe(30)
|
||
expect(result.rutor.ruta48).toBe(530) // 500 + 30 from 2645
|
||
// Ruta 49 = (10+11+12+30+31+32) - 48 = 0+0+0+500+0+30 - 530 = 0
|
||
expect(result.rutor.ruta49).toBe(0)
|
||
expect(result.warnings).toEqual([])
|
||
})
|
||
|
||
it('emits a one-sided-reverse-charge warning when 2614 is booked without 2645 OR 2647', async () => {
|
||
const lines: MockLine[] = [
|
||
// Output booked but matching input missing (the most common reverse-charge error)
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
|
||
// Neither 2645 nor 2647 present
|
||
]
|
||
|
||
const result = await computeVatReport(
|
||
{ period_type: 'monthly', year: 2026, period: 1 },
|
||
'company-1',
|
||
mockSupabaseWithLines(lines)
|
||
)
|
||
|
||
expect(result.rutor.ruta30).toBe(500)
|
||
expect(result.rutor.ruta48).toBe(0)
|
||
// Without the matching input, ruta49 is inflated by 500 — the warning surfaces this.
|
||
expect(result.rutor.ruta49).toBe(500)
|
||
expect(result.warnings.length).toBe(1)
|
||
expect(result.warnings[0]).toMatch(/Omvänd betalningsskyldighet/)
|
||
// Both 2645 (EU) and 2647 (domestic) are mentioned so users know what to look for.
|
||
expect(result.warnings[0]).toMatch(/2645/)
|
||
expect(result.warnings[0]).toMatch(/2647/)
|
||
})
|
||
|
||
it('does NOT warn when reverse-charge output is balanced by 2647 (domestic, no 2645)', async () => {
|
||
// Domestic reverse charge per ML 16:13 (byggtjänster, electronics > 100k SEK) —
|
||
// matching input lands on 2647, not 2645. The earlier check missed this.
|
||
const lines: MockLine[] = [
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 500 }, // ruta30
|
||
{ account_number: '2647', debit_amount: 500, credit_amount: 0 }, // domestic input → ruta48
|
||
]
|
||
|
||
const result = await computeVatReport(
|
||
{ period_type: 'monthly', year: 2026, period: 1 },
|
||
'company-1',
|
||
mockSupabaseWithLines(lines)
|
||
)
|
||
|
||
expect(result.rutor.ruta30).toBe(500)
|
||
expect(result.rutor.ruta48).toBe(500)
|
||
expect(result.rutor.ruta49).toBe(0)
|
||
// No warning — the domestic mirror is correctly booked.
|
||
expect(result.warnings).toEqual([])
|
||
})
|
||
|
||
it('expanded ruta05 includes alternative BAS revenue accounts (3041/3051/3071) AND taxable EU goods (3106)', async () => {
|
||
const lines: MockLine[] = [
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
|
||
{ account_number: '3041', debit_amount: 0, credit_amount: 500 }, // service 25%
|
||
{ account_number: '3051', debit_amount: 0, credit_amount: 300 }, // goods 25%
|
||
{ account_number: '3071', debit_amount: 0, credit_amount: 200 }, // other domestic
|
||
{ account_number: '3106', debit_amount: 0, credit_amount: 100 }, // momspliktig EU goods
|
||
]
|
||
|
||
const result = await computeVatReport(
|
||
{ period_type: 'yearly', year: 2026, period: 1 },
|
||
'company-1',
|
||
mockSupabaseWithLines(lines)
|
||
)
|
||
|
||
expect(result.rutor.ruta05).toBe(2100)
|
||
})
|
||
|
||
it('excludes 3004 (momsfri) from ruta05 — exempt sales must NOT be in the taxable base', async () => {
|
||
const lines: MockLine[] = [
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
|
||
{ account_number: '3004', debit_amount: 0, credit_amount: 500 }, // exempt — must be excluded
|
||
]
|
||
|
||
const result = await computeVatReport(
|
||
{ period_type: 'yearly', year: 2026, period: 1 },
|
||
'company-1',
|
||
mockSupabaseWithLines(lines)
|
||
)
|
||
|
||
expect(result.rutor.ruta05).toBe(1000)
|
||
})
|
||
|
||
it('aggregates 3108 → ruta35 (EU intra-community goods, momsfri leverans till EU)', async () => {
|
||
const lines: MockLine[] = [
|
||
// Domestic taxable sale
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
|
||
// EU goods supply, momsfri (zero-rated to EU customer with valid VAT number)
|
||
{ account_number: '3108', debit_amount: 0, credit_amount: 5000 },
|
||
]
|
||
|
||
const result = await computeVatReport(
|
||
{ period_type: 'quarterly', year: 2026, period: 1 },
|
||
'company-1',
|
||
mockSupabaseWithLines(lines)
|
||
)
|
||
|
||
expect(result.rutor.ruta05).toBe(1000) // 3108 NOT in ruta05 (it's reported separately)
|
||
expect(result.rutor.ruta35).toBe(5000) // The new ruta we just added
|
||
expect(result.rutor.ruta39).toBe(0)
|
||
expect(result.rutor.ruta40).toBe(0)
|
||
})
|
||
|
||
it('refund summary string when ruta49 is negative', async () => {
|
||
const lines: MockLine[] = [
|
||
{ account_number: '2641', debit_amount: 100, credit_amount: 0 },
|
||
// No output VAT; pure refund position.
|
||
]
|
||
|
||
const result = await computeVatReport(
|
||
{ period_type: 'monthly', year: 2026, period: 1 },
|
||
'company-1',
|
||
mockSupabaseWithLines(lines)
|
||
)
|
||
|
||
expect(result.rutor.ruta49).toBe(-100)
|
||
expect(result.summary).toContain('Moms att få tillbaka')
|
||
})
|
||
|
||
it('exposes a rich outputSchema on both VAT tools (not bare {type:object})', () => {
|
||
for (const name of ['gnubok_get_vat_report', 'gnubok_vat_review_widget']) {
|
||
const tool = tools.find((t) => t.name === name)
|
||
expect(tool, `tool ${name}`).toBeDefined()
|
||
const schema = tool!.outputSchema as Record<string, unknown> | undefined
|
||
expect(schema).toBeDefined()
|
||
expect(schema!.type).toBe('object')
|
||
const props = schema!.properties as Record<string, unknown>
|
||
// The schema must declare period, period_label, rutor, summary, warnings.
|
||
expect(props).toHaveProperty('period')
|
||
expect(props).toHaveProperty('rutor')
|
||
expect(props).toHaveProperty('summary')
|
||
expect(props).toHaveProperty('warnings')
|
||
// rutor must declare each ruta the runtime returns.
|
||
const rutorProps = (props.rutor as { properties: Record<string, unknown> }).properties
|
||
for (const r of ['ruta05', 'ruta10', 'ruta11', 'ruta12', 'ruta30', 'ruta31', 'ruta32', 'ruta35', 'ruta39', 'ruta40', 'ruta48', 'ruta49']) {
|
||
expect(rutorProps, `tool ${name} rutor.${r}`).toHaveProperty(r)
|
||
}
|
||
}
|
||
})
|
||
|
||
it('rejects bad period_type / out-of-range period / out-of-range year', async () => {
|
||
const supabase = mockSupabaseWithLines([])
|
||
|
||
await expect(
|
||
computeVatReport({ period_type: 'weekly', year: 2026, period: 1 }, 'c', supabase)
|
||
).rejects.toThrow(/period_type/)
|
||
|
||
await expect(
|
||
computeVatReport({ period_type: 'monthly', year: 2026, period: 13 }, 'c', supabase)
|
||
).rejects.toThrow(/period must be 1–12/)
|
||
|
||
await expect(
|
||
computeVatReport({ period_type: 'quarterly', year: 2026, period: 5 }, 'c', supabase)
|
||
).rejects.toThrow(/period must be 1–4/)
|
||
|
||
await expect(
|
||
computeVatReport({ period_type: 'monthly', year: 1900, period: 1 }, 'c', supabase)
|
||
).rejects.toThrow(/year must be between/)
|
||
})
|
||
})
|