51c815254a
A Fortnox user with OSS sales hit the SIE import mapping step and found no
way to map OSS accounts: the momskod picker had no OSS option, 3106-style
labels ("Försäljning varor till annat EU-land, momspliktig") were suggested
as EU-varor (ruta 35), and an OSS revenue account with a sats set leaked into
ruta 05. Skatteverket: "Den försäljning som du redovisar i OSS ska du inte
redovisa i den vanliga momsdeklarationen."
- add the 'oss' revenue treatment: allowed for class 3 only, mapped to no
ruta, default rate null (destination-country rate is not a Swedish sats);
explicit 'oss' also overrides static BAS mappings such as 3001
- REVENUE_RUTA becomes a partial map where null = allowed but off the
declaration, so the class gate no longer conflates "no ruta" with
"purchase-only"
- SIE label suggestion: OSS/unionsordningen labels suggest 'oss';
momspliktig EU-varor labels are left for review instead of ruta 35
- AccountVatTreatmentSchema derives from ACCOUNT_VAT_TREATMENTS instead of a
second literal list
- migration widens the class-aware CHECK with 'oss' for class 3 (superset;
NOT VALID + VALIDATE like its predecessor); pg test extended
- sv/en labels; unit tests for resolver, suggestion, declaration exclusion
Per-country VAT rates on invoices and the quarterly EUR/ECB OSS underlag
remain unbuilt (DECISIONS.md).
Claude-Session: https://claude.ai/code/session_01E3QB8GxJ9tS217agHjLRk7
Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
100 lines
5.0 KiB
TypeScript
100 lines
5.0 KiB
TypeScript
import { describe, expect, it } from 'vitest'
|
|
import {
|
|
defaultRateForVatTreatment,
|
|
resolveVatTreatmentRuta,
|
|
suggestVatTreatment,
|
|
vatTreatmentsForAccountClass,
|
|
} from '../account-vat-treatment'
|
|
|
|
describe('resolveVatTreatmentRuta', () => {
|
|
it('maps revenue treatments to their momsdeklaration boxes', () => {
|
|
expect(resolveVatTreatmentRuta('standard_25', 3)).toEqual({ box: 'ruta05', side: 'credit' })
|
|
expect(resolveVatTreatmentRuta('reverse_charge_domestic', 3)).toEqual({ box: 'ruta41', side: 'credit' })
|
|
expect(resolveVatTreatmentRuta('reverse_charge_eu_goods', 3)).toEqual({ box: 'ruta35', side: 'credit' })
|
|
expect(resolveVatTreatmentRuta('reverse_charge_eu_services', 3)).toEqual({ box: 'ruta39', side: 'credit' })
|
|
expect(resolveVatTreatmentRuta('export_goods', 3)).toEqual({ box: 'ruta36', side: 'credit' })
|
|
expect(resolveVatTreatmentRuta('export_services', 3)).toEqual({ box: 'ruta40', side: 'credit' })
|
|
expect(resolveVatTreatmentRuta('exempt', 3)).toEqual({ box: 'ruta42', side: 'credit' })
|
|
expect(resolveVatTreatmentRuta('vmb', 3)).toEqual({ box: 'ruta07', side: 'credit' })
|
|
expect(resolveVatTreatmentRuta('rental_voluntary', 3)).toEqual({ box: 'ruta08', side: 'credit' })
|
|
})
|
|
|
|
it('maps purchase treatments by purchase class', () => {
|
|
expect(resolveVatTreatmentRuta('reverse_charge_eu_goods', 4)).toEqual({ box: 'ruta20', side: 'debit' })
|
|
expect(resolveVatTreatmentRuta('reverse_charge_eu_services', 4)).toEqual({ box: 'ruta21', side: 'debit' })
|
|
expect(resolveVatTreatmentRuta('reverse_charge_non_eu_services', 5)).toEqual({ box: 'ruta22', side: 'debit' })
|
|
expect(resolveVatTreatmentRuta('reverse_charge_domestic', 4)).toEqual({ box: 'ruta23', side: 'debit' })
|
|
expect(resolveVatTreatmentRuta('reverse_charge_domestic', 4, '4425')).toEqual({ box: 'ruta24', side: 'debit' })
|
|
expect(resolveVatTreatmentRuta('reverse_charge_domestic', 5)).toEqual({ box: 'ruta24', side: 'debit' })
|
|
expect(resolveVatTreatmentRuta('export_goods', 4)).toBeNull()
|
|
expect(resolveVatTreatmentRuta('exempt', 4)).toBeNull()
|
|
})
|
|
|
|
it('keeps OSS revenue off the declaration and offers it only for revenue accounts', () => {
|
|
// Unionsordningen: declared in the OSS declaration, never in a ruta.
|
|
expect(resolveVatTreatmentRuta('oss', 3)).toBeNull()
|
|
expect(resolveVatTreatmentRuta('oss', 4)).toBeNull()
|
|
expect(vatTreatmentsForAccountClass(3)).toContain('oss')
|
|
expect(vatTreatmentsForAccountClass(3)).not.toContain('reverse_charge_non_eu_services')
|
|
expect(vatTreatmentsForAccountClass(4)).not.toContain('oss')
|
|
expect(defaultRateForVatTreatment('oss', 3)).toBeNull()
|
|
})
|
|
})
|
|
|
|
describe('suggestVatTreatment', () => {
|
|
it('suggests the issue examples from labels, not SIE metadata', () => {
|
|
expect(suggestVatTreatment('3041', 'Försäljning tjänst 25% sv')).toEqual({
|
|
treatment: 'standard_25', rate: 0.25,
|
|
})
|
|
expect(suggestVatTreatment('4056', 'Inköp varor 25% EU')).toEqual({
|
|
treatment: 'reverse_charge_eu_goods', rate: 0.25,
|
|
})
|
|
})
|
|
|
|
it('does not guess from an account number alone', () => {
|
|
expect(suggestVatTreatment('3041', 'Projektintäkt')).toBeNull()
|
|
expect(suggestVatTreatment('4056', 'Projektkostnad')).toBeNull()
|
|
})
|
|
|
|
it('does not suggest an unsupported purchase treatment for imports of goods', () => {
|
|
expect(suggestVatTreatment('4545', 'Import varor utanför EU 25%')).toBeNull()
|
|
})
|
|
|
|
it('checks outside-EU labels before the generic EU matcher', () => {
|
|
expect(suggestVatTreatment('3048', 'Export tjänster utanför EU')).toEqual({
|
|
treatment: 'export_services', rate: 0,
|
|
})
|
|
expect(suggestVatTreatment('3108', 'Försäljning varor till annat EU-land, momsfri')).toEqual({
|
|
treatment: 'reverse_charge_eu_goods', rate: 0,
|
|
})
|
|
expect(suggestVatTreatment('6545', 'Inköp tjänster utanför EU 25%')).toEqual({
|
|
treatment: 'reverse_charge_non_eu_services', rate: 0.25,
|
|
})
|
|
})
|
|
|
|
it('recognises OSS labels and leaves momspliktig EU-försäljning for review', () => {
|
|
// Fortnox has no OSS accounts in its base chart; users name their own
|
|
// per country and rate ("Försäljning enl. OSS (Spanien 21%)").
|
|
expect(suggestVatTreatment('3111', 'Försäljning enl. OSS (Spanien 21%)')).toEqual({
|
|
treatment: 'oss', rate: null,
|
|
})
|
|
expect(suggestVatTreatment('3112', 'Försäljning varor unionsordningen Tyskland')).toEqual({
|
|
treatment: 'oss', rate: null,
|
|
})
|
|
// BAS 3106 is Swedish moms below the OSS threshold or OSS above it; a
|
|
// ruta 35 (momsfri EU-leverans) suggestion is wrong either way.
|
|
expect(suggestVatTreatment('3106', 'Försäljning varor till annat EU-land, momspliktig')).toBeNull()
|
|
})
|
|
|
|
it('does not match EU inside an unrelated word', () => {
|
|
expect(suggestVatTreatment('4010', 'Reumatologiska varor')).toBeNull()
|
|
})
|
|
|
|
it('keeps VMB without a generic booking rate', () => {
|
|
expect(suggestVatTreatment('3211', 'Försäljning VMB')).toEqual({
|
|
treatment: 'vmb', rate: null,
|
|
})
|
|
expect(defaultRateForVatTreatment('vmb', 3)).toBeNull()
|
|
})
|
|
})
|