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>
39 lines
1.6 KiB
SQL
39 lines
1.6 KiB
SQL
-- OSS (unionsordningen): sales to EU consumers above the EUR 10 000 threshold
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-- carry the destination country's VAT and are declared only in the quarterly
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-- OSS declaration, never in the Swedish momsdeklaration. The 'oss' revenue
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-- treatment keeps such accounts out of every ruta; the resolver lives in
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-- lib/vat/account-vat-treatment.ts. Purchase classes are unchanged.
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ALTER TABLE public.chart_of_accounts
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DROP CONSTRAINT IF EXISTS chart_of_accounts_default_vat_treatment_check;
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ALTER TABLE public.chart_of_accounts
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ADD CONSTRAINT chart_of_accounts_default_vat_treatment_check
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CHECK (
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default_vat_treatment IS NULL
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OR (
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account_class = 3
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AND default_vat_treatment IN (
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'standard_25', 'reduced_12', 'reduced_6', 'exempt',
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'reverse_charge_domestic', 'reverse_charge_eu_goods',
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'reverse_charge_eu_services', 'export_goods', 'export_services',
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'vmb', 'rental_voluntary', 'oss'
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)
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)
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OR (
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account_class BETWEEN 4 AND 6
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AND default_vat_treatment IN (
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'reverse_charge_domestic', 'reverse_charge_eu_goods',
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'reverse_charge_eu_services', 'reverse_charge_non_eu_services'
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)
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)
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) NOT VALID;
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-- Superset of the previous constraint: validation cannot fail on existing rows.
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ALTER TABLE public.chart_of_accounts
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VALIDATE CONSTRAINT chart_of_accounts_default_vat_treatment_check;
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COMMENT ON COLUMN public.chart_of_accounts.default_vat_treatment IS
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'Per-account momsdeklaration treatment. Explicit values override the built-in BAS account mapping; ''oss'' keeps revenue out of the Swedish declaration (declared in OSS).';
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NOTIFY pgrst, 'reload schema';
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