116 lines
2.7 KiB
TypeScript
116 lines
2.7 KiB
TypeScript
import type { CustomerType, VatTreatment } from '@/types'
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export interface VatRule {
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treatment: VatTreatment
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rate: number
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momsRuta: string
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reverseChargeText?: string
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}
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/**
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* Determine VAT treatment based on customer type and VAT validation status
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*
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* Rules:
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* - Swedish customers: 25% VAT, moms ruta 05
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* - EU business with validated VAT: 0% reverse charge, moms ruta 39
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* - EU business without validated VAT: 25% VAT, moms ruta 05
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* - Non-EU business: 0% export, moms ruta 40
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*/
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export function getVatRules(
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customerType: CustomerType,
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vatNumberValidated: boolean = false
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): VatRule {
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switch (customerType) {
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case 'individual':
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case 'swedish_business':
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return {
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treatment: 'standard_25',
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rate: 25,
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momsRuta: '05',
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}
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case 'eu_business':
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if (vatNumberValidated) {
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return {
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treatment: 'reverse_charge',
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rate: 0,
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momsRuta: '39',
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reverseChargeText: 'Omvänd skattskyldighet / Reverse charge - VAT to be accounted for by the recipient as per Article 196, Council Directive 2006/112/EC',
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}
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}
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// EU business without validated VAT number must be charged Swedish VAT
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return {
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treatment: 'standard_25',
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rate: 25,
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momsRuta: '05',
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}
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case 'non_eu_business':
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return {
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treatment: 'export',
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rate: 0,
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momsRuta: '40',
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}
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default:
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return {
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treatment: 'standard_25',
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rate: 25,
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momsRuta: '05',
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}
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}
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}
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/**
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* Calculate VAT amount
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*/
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export function calculateVat(subtotal: number, vatRate: number): number {
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return subtotal * (vatRate / 100)
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}
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/**
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* Calculate total including VAT
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*/
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export function calculateTotal(subtotal: number, vatRate: number): number {
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return subtotal + calculateVat(subtotal, vatRate)
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}
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/**
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* Format VAT rate for display
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*/
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export function formatVatRate(rate: number): string {
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if (rate === 0) {
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return '0%'
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}
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return `${rate}%`
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}
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/**
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* Get VAT treatment label in Swedish
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*/
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export function getVatTreatmentLabel(treatment: VatTreatment): string {
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const labels: Record<VatTreatment, string> = {
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standard_25: '25% moms',
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reduced_12: '12% moms',
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reduced_6: '6% moms',
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reverse_charge: 'Omvänd skattskyldighet (0%)',
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export: 'Export (0%)',
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exempt: 'Momsfritt',
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}
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return labels[treatment]
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}
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/**
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* Get moms ruta description
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*/
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export function getMomsRutaDescription(ruta: string): string {
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const descriptions: Record<string, string> = {
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'05': 'Utgående moms 25%',
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'06': 'Utgående moms 12%',
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'07': 'Utgående moms 6%',
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'39': 'Försäljning av tjänster till annat EU-land',
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'40': 'Export utanför EU',
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}
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return descriptions[ruta] || ruta
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}
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