a3d8fe733c
Raised by the Swedish compliance bot on #1395. The template called itself "Representation (avdragsgill, 25% moms)" and labelled its cost line "Representation avdragsgill", but booked to 6072, which BAS 2026 defines as Representation, EJ avdragsgill. The swedish-vat skill lists that exact confusion under Representation errors: "Not separating avdragsgill/ej avdragsgill on correct accounts (6071 vs 6072)". The account was right and the words were wrong. Meal representation stopped being income-tax deductible in 2017, so 6072 is where the cost belongs; only enklare fortaring (max 60 kr per person) is still deductible, on 6071. Renamed to "Representation, maltid (ej avdragsgill)" and relabelled to match. VAT moves from 25% to the 12% restaurang-och-catering rate our own static representation_external template in booking-templates.ts already used, so the two template systems stop contradicting each other, with the paired net ratio 1/1.12. A legal_note now carries the 300 kr per person VAT cap, which this format cannot compute because a template sees only a total and never a participant count, plus the reminder that the rate follows the underlag rather than the template. Correcting the record on one point: the seeded ratio 0.8 was NOT a phantom 80% deductibility rule, as the bot suggested and as I first repeated. 1/1.25 = 0.8, so it was the net-of-VAT fraction pairing with the 25% rate, and the arithmetic balanced. Only the naming and the missing cap were wrong. The ratio is now commented in the file so the next reader does not make the same misreading. Slug deliberately unchanged though it still reads "avdragsgill": a slug is an identifier, not a label (packs/README.md). Renaming it would retire this template and insert a new one, breaking every company's booking_template_usage history. The drift guard caught the rename, which exposed that the test joined packs to seeded rows by NAME. That is the same fragility that made pack_slug the sync's key, so INTENTIONAL_DIVERGENCES now records each entry's seededName explicitly. Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com>
47 lines
2.0 KiB
YAML
47 lines
2.0 KiB
YAML
# Konteringspaket. Schema: lib/packs/schema.ts
|
|
# Validated by `npm run validate:packs` (CI gate).
|
|
#
|
|
# The slug still says "avdragsgill". That is deliberate: a slug is an
|
|
# identifier, not a label (packs/README.md). Renaming it would retire this
|
|
# template and insert a new one, breaking every company's booking_template_usage
|
|
# history for it. The NAME is what users read, and that is now correct.
|
|
meta:
|
|
slug: representation-avdragsgill-25-moms
|
|
order: 13
|
|
name: 'Representation, måltid (ej avdragsgill)'
|
|
category: representation
|
|
entity_type: all
|
|
description: >-
|
|
Extern representation, måltid. Kostnaden är inte avdragsgill vid
|
|
inkomstbeskattningen; momsen är avdragsgill upp till ett tak per person.
|
|
legal_note: >-
|
|
Avdraget för måltidsrepresentation vid inkomstbeskattningen slopades 2017,
|
|
därför bokas hela kostnaden på 6072 Representation, ej avdragsgill.
|
|
Momsen är avdragsgill på ett underlag om högst 300 kr exkl. moms per person
|
|
och tillfälle. Mallen känner inte antalet deltagare och kan därför inte
|
|
räkna ut taket: kontrollera momsraden manuellt mot antalet personer, och
|
|
använd schablonbeloppet när måltiden innehåller både mat och alkohol.
|
|
Enklare förtäring (max 60 kr per person) är en annan situation och bokas
|
|
på 6071 Representation, avdragsgill. Momssatsen 12 % avser restaurang-
|
|
och cateringtjänster; kontrollera satsen mot underlaget, den beror på vad
|
|
som köpts och inte på mallen.
|
|
# ratio 0.892857 = 1/1.12: the cost line is the amount NET of the VAT that the
|
|
# vat line extracts from the same VAT-inclusive total. It is arithmetic tied to
|
|
# vat_rate, not a deductibility percentage. Change one and you must change both.
|
|
lines:
|
|
- account: '6072'
|
|
label: 'Representation, ej avdragsgill'
|
|
side: debit
|
|
type: business
|
|
ratio: 0.892857
|
|
- account: '2641'
|
|
label: 'Ingående moms (justera mot taket)'
|
|
side: debit
|
|
type: vat
|
|
vat_rate: 0.12
|
|
- account: '1930'
|
|
label: 'Företagskonto'
|
|
side: credit
|
|
type: settlement
|
|
ratio: 1.0
|