Files
accounted/lib/bookkeeping/__tests__/correction-line-account.test.ts
T
MattssonandClaude Fable 5 a5e37d3510 Fix/build (#1041)
* fix(bookkeeping): harden correction account changes

* feat(tax): enhance tax deadline generation with new settings and filing methods

- Added new company settings: tax_turnover_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, and periodisk_sammanstallning_filing_method.
- Updated deadline generation logic to accommodate new settings affecting VAT and employer declaration deadlines.
- Implemented tests for new functionality, ensuring that completed obligations are preserved and not replaced by new pending rows.
- Introduced a cron job to backfill missing tax deadlines for companies with settings but no upcoming deadlines.
- Updated API routes for generating tax deadlines and handling cron jobs.
- Modified database schema to include new columns for tax filing profiles and constraints for filing methods.

* fix(invoices): record credit note reconciliation guard

* fix(tax): correct automatic deadline settings

* fix(tax): key AGI deadline to VAT taxable base and add storforetag payment deadline

The 26th filing day for the skattedeklaration (AGI and VAT together) hinges
on one statutory measure, a VAT taxable base above SEK 40 million (SFL 26
kap.), not a separate employer turnover. Drop employer_turnover_over_40m and
derive the AGI schedule from vat_registered plus vat_taxable_base_over_40m,
so a non-VAT-reporting employer is never shown the 26th when its binding
date is the 12th.

Also:
- add a skatteinbetalning deadline row (12th, 17 January) for storforetag,
  whose deducted tax and employer contributions are due before the 26th
  filing date
- normalize legally incoherent over-40m flag combinations to the earlier
  small-company schedule in a follow-up migration
- replace hardcoded 27 December dates with the banking-day adjustment
- extend the 40m help text to cover the SKV-decided early filing election
  and the payment-still-on-the-12th rule
- document the regeneration race repaired by the daily backfill cron

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(migrations): add AGI and VAT filing logic with employer column removal

* feat(settings): implement VAT registration logic and update related flags; enhance deadline handling

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-07-17 00:52:57 +02:00

135 lines
3.7 KiB
TypeScript

import { describe, expect, it } from 'vitest'
import {
changeCorrectionLineAccount,
getSelectableCorrectionCatalog,
} from '../correction-line-account'
const accounts = [
{
account_number: '2393',
account_name: 'Lån från närstående personer, långfristig del',
},
{
account_number: '2893',
account_name: 'Skulder till närstående personer, kortfristig del',
},
]
describe('changeCorrectionLineAccount', () => {
it('replaces a stale account-derived description when the account changes', () => {
const result = changeCorrectionLineAccount(
{
account_number: '2393',
line_description: 'Lån från närstående personer, långfristig del',
debit_amount: '',
credit_amount: '1000',
},
'2893',
accounts,
)
expect(result).toEqual({
account_number: '2893',
line_description: 'Skulder till närstående personer, kortfristig del',
debit_amount: '',
credit_amount: '1000',
})
})
it('preserves a user-authored line description', () => {
const result = changeCorrectionLineAccount(
{
account_number: '2393',
line_description: 'Lån enligt avtal 2026-07-01',
},
'2893',
accounts,
)
expect(result.line_description).toBe('Lån enligt avtal 2026-07-01')
})
it('uses the BAS catalogue when the new account is not active', () => {
const result = changeCorrectionLineAccount(
{
account_number: '2393',
line_description: 'Lån från närstående personer, långfristig del',
},
'2893',
accounts,
)
expect(result.line_description).toBe('Skulder till närstående personer, kortfristig del')
})
it('recognizes an account-derived description from a deactivated custom account', () => {
const result = changeCorrectionLineAccount(
{
account_number: '2997',
line_description: 'Avräkning projektägare',
},
'2893',
[
{ account_number: '2997', account_name: 'Avräkning projektägare' },
accounts[1],
],
)
expect(result.line_description).toBe('Skulder till närstående personer, kortfristig del')
})
it('prefers the company account name over a duplicate BAS catalogue name', () => {
const result = changeCorrectionLineAccount(
{
account_number: '2393',
line_description: 'Lån från närstående personer, långfristig del',
},
'2893',
[
accounts[0],
{ account_number: '2893', account_name: 'Avräkning ägare' },
accounts[1],
],
)
expect(result.line_description).toBe('Avräkning ägare')
})
it('fills a blank description from the selected account', () => {
const result = changeCorrectionLineAccount(
{ account_number: '2393', line_description: '' },
'2893',
accounts,
)
expect(result.line_description).toBe('Skulder till närstående personer, kortfristig del')
})
it('clears a derived description when the new account has no known name', () => {
const result = changeCorrectionLineAccount(
{
account_number: '2393',
line_description: 'Lån från närstående personer, långfristig del',
},
'9999',
accounts,
)
expect(result.line_description).toBe('')
})
})
describe('getSelectableCorrectionCatalog', () => {
it('excludes deliberately deactivated company accounts from catalogue choices', () => {
const result = getSelectableCorrectionCatalog(
[
{ account_number: '2393', account_name: 'Långfristigt lån', is_active: true },
{ account_number: '2893', account_name: 'Kortfristigt lån', is_active: false },
],
accounts,
)
expect(result).toEqual([accounts[0]])
})
})