Files
accounted/app/api/transactions/[id]/match-invoice/route.ts
T
2026-08-02 20:44:59 +02:00

778 lines
34 KiB
TypeScript

import { NextResponse } from 'next/server'
import { createInvoiceCashEntry } from '@/lib/bookkeeping/invoice-entries'
import { buildInvoicePaymentClearingLines } from '@/lib/bookkeeping/invoice-payment-lines'
import { resolveSekAmount } from '@/lib/bookkeeping/currency-utils'
import { coerceDimensionsBag } from '@/lib/bookkeeping/dimension-resolver'
import { resolveSettlementAccount } from '@/lib/bookkeeping/settlement-account'
import { fetchExchangeRate } from '@/lib/currency/riksbanken'
import { reverseEntry, createJournalEntry, findFiscalPeriod } from '@/lib/bookkeeping/engine'
import { AccountsNotInChartError, isBookkeepingError } from '@/lib/bookkeeping/errors'
import { getErrorMessage } from '@/lib/errors/get-error-message'
import { withRouteContext } from '@/lib/api/with-route-context'
import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
import { validateBody } from '@/lib/api/validate'
import { MatchInvoiceSchema } from '@/lib/api/schemas'
import { logMatchEvent } from '@/lib/invoices/match-log'
import { planInvoicePayment } from '@/lib/invoices/apply-invoice-payment'
import { detectDuplicatePaymentVoucher } from '@/lib/invoices/duplicate-payment-detection'
import { clearSettledInvoiceSuggestions } from '@/lib/invoices/clear-settled-invoice-suggestions'
import { paidAtFromDate } from '@/lib/invoices/paid-at'
import { eventBus } from '@/lib/events/bus'
import { ensureInitialized } from '@/lib/init'
import type { Currency, EntityType, Invoice, Transaction } from '@/types'
ensureInitialized()
/**
* POST /api/transactions/[id]/match-invoice
*
* Confirms an invoice match for a transaction. Supports partial payments:
* 1. If transaction has an auto-categorization journal entry, storno it first
* 2. Links transaction to invoice (sets invoice_id)
* 3. Updates invoice status to 'paid' or 'partially_paid'
* 4. Records payment in invoice_payments table
* 5. Creates journal entry for payment receipt
* - Debit <resolved bank account> Företagskonto (Bank)
* - Credit 1510 Kundfordringar (Accounts Receivable)
*
* The bank leg is resolved from THIS transaction's own cash_account_id via
* resolveSettlementAccount (cash_account_id -> cash_accounts.ledger_account),
* never hardcoded to 1930: a receipt landing in a secondary SEK account or a
* foreign-currency account (e.g. 1940 for EUR) must book to that account, not
* silently to the primary bank account. Mirrors the fix already applied on
* the supplier-invoice side (match-supplier-invoice/route.ts), which resolves
* the credited account the same way instead of falling back to a stale
* company-wide setting.
*/
export const POST = withRouteContext(
'transaction.match_invoice',
async (request, ctx, { params }: { params: Promise<{ id: string }> }) => {
const { id: transactionId } = await params
const { user, supabase, companyId, log, requestId } = ctx
const validation = await validateBody(request, MatchInvoiceSchema, {
log,
operation: 'transaction.match_invoice',
})
if (!validation.success) return validation.response
const { invoice_id, force, expected_journal_entry_id, lines: customLines } = validation.data
const txLog = log.child({ transactionId, invoiceId: invoice_id })
const { data: transaction, error: fetchTxError } = await supabase
.from('transactions')
.select('*')
.eq('id', transactionId)
.eq('company_id', companyId)
.single()
if (fetchTxError || !transaction) {
return errorResponseFromCode('TX_CATEGORIZE_TX_NOT_FOUND', txLog, { requestId })
}
if (transaction.amount <= 0) {
return errorResponseFromCode('MATCH_INVOICE_NOT_INCOME', txLog, {
requestId,
details: { amount: transaction.amount },
})
}
if (transaction.invoice_id) {
return errorResponseFromCode('MATCH_INVOICE_TX_ALREADY_LINKED', txLog, {
requestId,
details: { existingInvoiceId: transaction.invoice_id },
})
}
const { data: invoice, error: fetchInvError } = await supabase
.from('invoices')
.select('*, customer:customers(*), items:invoice_items(*), credit_notes:invoices!credited_invoice_id(id, status, creation_complete)')
.eq('id', invoice_id)
.eq('company_id', companyId)
.single()
if (fetchInvError || !invoice) {
return errorResponseFromCode('MATCH_INVOICE_NOT_FOUND', txLog, { requestId })
}
// Defense-in-depth: the InvoicePicker UI filters proformas / delivery
// notes out of the candidate list, but a direct API call could still
// pass a proforma id. A proforma is not a faktura per ML 17 kap 24§:
// no VAT obligation, no binding payment: so matching one against a
// bank receipt would book income and VAT incorrectly.
const docType = (invoice as { document_type?: string }).document_type ?? 'invoice'
if (docType !== 'invoice') {
return errorResponseFromCode('MATCH_INVOICE_NOT_INVOICE_TYPE', txLog, {
requestId,
details: { documentType: docType },
})
}
if (invoice.credited_invoice_id) {
return errorResponseFromCode('MATCH_INVOICE_CREDIT_NOTE', txLog, { requestId })
}
const activeCreditNotes = ((invoice as { credit_notes?: Array<{
status: string
creation_complete?: boolean
}> }).credit_notes ?? []).filter(
(creditNote) => creditNote.status !== 'cancelled' && creditNote.creation_complete !== false,
)
if (activeCreditNotes.length > 0) {
return errorResponseFromCode('MATCH_INVOICE_CREDIT_NOTE', txLog, {
requestId,
details: { reason: 'active_credit_note' },
})
}
if (invoice.status !== 'sent' && invoice.status !== 'overdue' && invoice.status !== 'partially_paid') {
return errorResponseFromCode('MATCH_INVOICE_NOT_OPEN', txLog, {
requestId,
details: { currentStatus: invoice.status },
})
}
// Cross-currency settlement (replaces the PR #614 round-9 block).
//
// invoices.paid_amount / remaining_amount are denominated in
// invoice.currency; invoice_payments rows carry currency =
// invoice.currency with amount in that currency. When tx and invoice
// currencies differ, we convert tx.amount (SEK) to invoice currency
// using the Riksbanken spot rate on the payment date (ML 8 kap 21-23§)
// and accumulate / record in invoice currency throughout. The JE-lines
// helper gets the same converted amount so the verifikat balances
// exactly (FX-diff posted to 3960/7960). A manual rate may be supplied
// via the request body when the lookup fails (e.g. bank-statement rate
// when Riksbanken hasn't published for the date yet).
type FxConversion =
| { required: false }
| {
required: true
rate: number
rate_date: string
paidInInvoiceCurrency: number
// Provenance of the rate actually used, recorded for the audit
// trail: 'manual' = caller-supplied from a bank statement (Riksbanken
// had no rate for the date), 'riksbanken' = spot rate fetched on the
// payment date. A manual override on a money path must be traceable
// (BFL 5 kap 6-7§; ML 8 kap 21-23§).
source: 'manual' | 'riksbanken'
}
// A bank row is stored in ITS OWN currency: transactions.amount is
// denominated in transactions.currency, and the SEK value lives either in
// amount_sek (pre-computed at ingest) or is derivable from exchange_rate.
// Every journal entry line is SEK, so a foreign row whose SEK value cannot
// be established must not be booked or allocated at all: substituting the
// raw foreign number would settle a 500 USD receipt as 500 SEK, a tenth of
// the real payment. Rows in exactly that shape exist: when the Riksbanken
// lookup fails at ingest the transaction is written with neither field
// (lib/transactions/ingest.ts). Refuse loudly, the same way the
// match_batch_allocate RPC refuses with BATCH_FX_RATE_MISSING, instead of
// guessing a rate of 1.
const txIsForeign = !!transaction.currency && transaction.currency !== 'SEK'
if (
txIsForeign &&
transaction.amount_sek == null &&
!(transaction.exchange_rate != null && transaction.exchange_rate > 0)
) {
return errorResponseFromCode('MATCH_INVOICE_TX_FX_RATE_MISSING', txLog, {
requestId,
details: {
transactionCurrency: transaction.currency,
transactionDate: transaction.date,
},
})
}
// The actual SEK that hit the bank. Resolved through the SAME helper
// buildInvoicePaymentClearingLines uses for the bank leg (amount_sek first,
// then amount * exchange_rate), so the FX conversion below and the posted
// verifikat can never disagree on the SEK figure. SEK rows return
// Math.abs(amount) unchanged.
const txAbsSek =
Math.round(
resolveSekAmount(
Math.abs(transaction.amount),
transaction.amount_sek != null ? Math.abs(transaction.amount_sek) : null,
transaction.currency,
transaction.exchange_rate,
) * 100,
) / 100
let fx: FxConversion = { required: false }
if (transaction.currency !== invoice.currency) {
const manualRate =
typeof validation.data?.manual_exchange_rate === 'number' &&
validation.data.manual_exchange_rate > 0
? validation.data.manual_exchange_rate
: null
let rate = manualRate
let rateDate = transaction.date
if (rate == null) {
const rateInfo = await fetchExchangeRate(
invoice.currency as Currency,
new Date(transaction.date),
)
if (rateInfo && rateInfo.rate > 0) {
rate = rateInfo.rate
rateDate = rateInfo.date
}
}
if (rate == null || rate <= 0) {
return errorResponseFromCode('MATCH_INVOICE_FX_RATE_UNAVAILABLE', txLog, {
requestId,
details: {
transactionCurrency: transaction.currency,
invoiceCurrency: invoice.currency,
paymentDate: transaction.date,
},
})
}
const paidInInvoiceCurrency = Math.round((txAbsSek / rate) * 10000) / 10000
fx = {
required: true,
rate,
rate_date: rateDate,
paidInInvoiceCurrency,
source: manualRate != null ? 'manual' : 'riksbanken',
}
}
// Hard-duplicate guard: if the invoice is 'sent'/'overdue' but already
// has a payment voucher attached (status leak), refuse: booking again
// would double-credit 1510 / double-debit 1930. Partially-paid invoices
// pass through; additional payments are legitimate.
if (invoice.status === 'sent' || invoice.status === 'overdue') {
const { data: existingPayments } = await supabase
.from('invoice_payments')
.select('journal_entry_id')
.eq('company_id', companyId)
.eq('invoice_id', invoice_id)
.not('journal_entry_id', 'is', null)
.limit(1)
if (existingPayments && existingPayments.length > 0) {
return errorResponseFromCode('MATCH_INVOICE_ALREADY_HAS_PAYMENT_VOUCHER', txLog, {
requestId,
details: {
existing_journal_entry_id: (existingPayments[0] as { journal_entry_id: string }).journal_entry_id,
},
})
}
}
// Soft-duplicate guard: scan for a manual verifikation that already
// books this bank receipt outside the invoice flow. The customer's
// exact case: they posted Dr 1930 / Cr 3100 by hand; the matcher
// would otherwise create a second voucher and double-book. Bypassed
// with force=true after the user reviews the candidate in the UI.
//
// force=true is bound to a specific candidate via expected_journal_entry_id
// (validated by the schema). We re-detect the candidate server-side and
// refuse the bypass if it no longer matches: a stale or fabricated
// expected id cannot wave the guard away. The pre-flight runs even when
// a candidate is detected so the audit log records the verifikation the
// user opted to dismiss.
let dismissedCandidateId: string | null = null
try {
const candidate = await detectDuplicatePaymentVoucher(supabase, {
companyId: companyId!,
transactionId,
transactionDate: transaction.date,
transactionAmount: transaction.amount,
// `amount` is in `currency`; the 19xx legs the detector compares it
// against are always SEK. Selected above via select('*').
transactionCurrency: transaction.currency ?? null,
transactionAmountSek: transaction.amount_sek ?? null,
transactionExchangeRate: transaction.exchange_rate ?? null,
})
if (!force) {
if (candidate) {
return errorResponseFromCode('MATCH_INVOICE_POSSIBLE_DUPLICATE', txLog, {
requestId,
details: { candidate },
})
}
} else {
if (!candidate || candidate.journal_entry_id !== expected_journal_entry_id) {
// Either no current duplicate (force is moot: caller should retry
// without force) or the candidate the caller claims to have seen
// doesn't match what we detect now. Reject so an automation can't
// smuggle force=true past the guard with a guessed id.
return errorResponseFromCode('MATCH_INVOICE_FORCE_CANDIDATE_MISMATCH', txLog, {
requestId,
details: {
expected_journal_entry_id,
detected_journal_entry_id: candidate?.journal_entry_id ?? null,
},
})
}
dismissedCandidateId = candidate.journal_entry_id
}
} catch (err) {
// Detection failure must not block the non-force match: log and
// continue. force=true requires a successful detection, so re-throw
// its branch as a clean 500 via the wrapper.
if (force) {
txLog.error('duplicate-payment-voucher detection failed under force=true', err as Error)
return errorResponse(err, txLog, { requestId })
}
txLog.warn('duplicate-payment-voucher detection failed (continuing)', err as Error)
}
if (force && dismissedCandidateId) {
txLog.warn('soft-duplicate guard bypassed', {
reason: 'force=true',
requestId,
transactionId,
invoiceId: invoice_id,
userId: user.id,
// The verifikation the user reviewed and dismissed. Recorded so the
// override can be traced back to the specific duplicate that was
// surfaced in the pre-flight UI.
dismissedJournalEntryId: dismissedCandidateId,
})
}
// Storno conflicting auto-categorization JE before any other state change.
// If storno fails, return immediately: nothing else has been modified.
if (transaction.journal_entry_id) {
try {
await reverseEntry(supabase, companyId, user.id, transaction.journal_entry_id)
const { error: clearJeError } = await supabase
.from('transactions')
.update({ journal_entry_id: null })
.eq('id', transactionId)
if (clearJeError) {
txLog.warn('failed to clear journal_entry_id after storno', clearJeError)
}
logMatchEvent(supabase, user.id, transactionId, 'storno_conflict_resolved', {
invoiceId: invoice_id,
previousState: { journal_entry_id: transaction.journal_entry_id },
newState: { journal_entry_id: null },
})
} catch (err) {
txLog.error('failed to storno conflicting journal entry', err as Error)
return errorResponse(err, txLog, { requestId })
}
}
// paidAmountInInvoiceCurrency is what gets accumulated into
// invoice.paid_amount / remaining_amount and stored on the
// invoice_payments row. For same-currency it's just tx.amount; for
// cross-currency it's the Riksbanken-rate conversion computed above.
// Using SEK directly for a USD invoice would corrupt the column units
// (the bug the PR #614 round-9 block was working around).
const paidAmountInInvoiceCurrency = fx.required
? fx.paidInInvoiceCurrency
: transaction.amount
// Overshoot guard + paid/remaining math: shared with the v1 and agent
// (commit) paths via planInvoicePayment so they cannot drift again. Runs
// before any JE is created, so a doomed match never burns a voucher number.
// Pure-SEK settlements absorb sub-krona öresavrundning (booked to 3740 by
// buildInvoicePaymentClearingLines) so a whole-krona payment settles in full.
const pureSek = transaction.currency === 'SEK' && invoice.currency === 'SEK'
const payment = planInvoicePayment(invoice, paidAmountInInvoiceCurrency, {
absorbOreRounding: pureSek,
})
if (!payment.ok) {
return errorResponseFromCode('MATCH_AMOUNT_EXCEEDS_REMAINING', txLog, {
requestId,
details: payment.details,
})
}
const { newPaidAmount, newRemaining, isFullyPaid, newStatus } = payment.plan
const paidAt = isFullyPaid ? paidAtFromDate(transaction.date) : null
const { data: settings } = await supabase
.from('company_settings')
.select('accounting_method, entity_type')
.eq('company_id', companyId)
.single()
const accountingMethod = settings?.accounting_method || 'accrual'
const entityType = (settings?.entity_type as EntityType) || 'enskild_firma'
// Debit the cash account THIS transaction actually belongs to, never a
// hardcoded 1930: cash_account_id -> cash_accounts.ledger_account is the
// only source of truth for which bank/cash account a real, matched
// transaction settled into. A receipt into a secondary SEK account or a
// foreign-currency account (e.g. 1940 for EUR) must book there, not to
// the primary account, or the GL silently diverges from the actual bank
// statement it's meant to represent (BFL 5 kap 1-2§).
const paymentAccount = await resolveSettlementAccount(
supabase,
companyId!,
transaction.cash_account_id,
txLog,
)
// Drive the JE shape from the INVOICE'S booking state, not from the
// company's current accounting_method setting. If the invoice was already
// booked at send (Dr 1510 / Cr 30xx + VAT) we MUST clear 1510 here:
// otherwise the receivable stays orphaned and 30xx + VAT get double-
// counted. This happens when a company sent invoices under accrual,
// then flipped to kontantmetoden before payment arrived.
// Only when the invoice carries no prior JE (pure kontantmetoden, no
// receivable on the books) do we recognise revenue + VAT here.
const invoiceAlreadyBooked = !!(invoice as { journal_entry_id?: string | null }).journal_entry_id
const useCashEntry = !invoiceAlreadyBooked && accountingMethod === 'cash' && isFullyPaid
let journalEntryId: string | null = null
try {
if (customLines) {
// User-edited rows from the match dialog. Validate balance, then
// post via createJournalEntry directly. source_type still derives
// from the routing decision so downstream payment-sync (which keys
// off invoice_paid / invoice_cash_payment) keeps working.
const totalDebit = customLines.reduce((s, l) => s + l.debit_amount, 0)
const totalCredit = customLines.reduce((s, l) => s + l.credit_amount, 0)
if (Math.round((totalDebit - totalCredit) * 100) !== 0 || totalDebit <= 0) {
return errorResponseFromCode('INVOICE_PAID_LINES_UNBALANCED', txLog, {
requestId,
details: { totalDebit, totalCredit },
})
}
const fiscalPeriodId = await findFiscalPeriod(supabase, companyId!, transaction.date)
if (!fiscalPeriodId) {
return errorResponseFromCode('INVOICE_PAID_NO_FISCAL_PERIOD', txLog, {
requestId,
details: { paymentDate: transaction.date },
})
}
const sourceType = useCashEntry ? 'invoice_cash_payment' : 'invoice_paid'
const desc = invoice.customer?.name
? `Inbetalning kundfaktura ${invoice.invoice_number}, ${invoice.customer.name}`
: `Inbetalning kundfaktura ${invoice.invoice_number}`
const journalEntry = await createJournalEntry(supabase, companyId!, user.id, {
fiscal_period_id: fiscalPeriodId,
entry_date: transaction.date,
description: desc,
source_type: sourceType,
source_id: invoice.id,
lines: customLines,
})
journalEntryId = journalEntry?.id ?? null
} else if (useCashEntry) {
const journalEntry = await createInvoiceCashEntry(
supabase, companyId, user.id, invoice as Invoice, transaction.date,
entityType, invoice.customer?.name, paymentAccount,
)
journalEntryId = journalEntry?.id ?? null
} else {
// Clearing entry against 1510. Covers accrual, cash-with-prior-JE
// (mid-stream switch), and cash partial. The cash partial path is
// intentional: under kontantmetoden 1510 has no prior balance, so
// partials leave a credit on 1510 that gets resolved on final
// payment when createInvoiceCashEntry would normally run.
//
// Builds lines via buildInvoicePaymentClearingLines so the verifikat
// is byte-identical to what the preview route showed the user. For
// same-currency invoices that's just 1930/1510. For cross-currency
// it also posts a 3960/7960 FX-diff line so the verifikat balances
// per BFL 5 kap 4-5§. Bypasses createInvoicePaymentJournalEntry on
// this single path (mark-paid and other callers still use it):
// see lib/bookkeeping/invoice-payment-lines.ts for the contract.
const fiscalPeriodId = await findFiscalPeriod(supabase, companyId!, transaction.date)
if (!fiscalPeriodId) {
return errorResponseFromCode('INVOICE_PAID_NO_FISCAL_PERIOD', txLog, {
requestId,
details: { paymentDate: transaction.date },
})
}
const desc = invoice.customer?.name
? `Inbetalning kundfaktura ${invoice.invoice_number}, ${invoice.customer.name}`
: `Inbetalning kundfaktura ${invoice.invoice_number}`
const { lines: clearingLines } = buildInvoicePaymentClearingLines(
{
amount: transaction.amount,
amount_sek: transaction.amount_sek ?? null,
currency: transaction.currency,
exchange_rate: transaction.exchange_rate ?? null,
},
{
currency: invoice.currency,
exchange_rate: invoice.exchange_rate ?? null,
remaining_amount: invoice.remaining_amount ?? null,
total: invoice.total,
paid_amount: invoice.paid_amount ?? null,
},
desc,
// Cross-currency: pass the spot-rate-converted invoice-currency
// amount so the helper credits 1510 proportionally and posts the
// FX-diff line. Same-currency: undefined, helper just uses bankSek.
fx.required ? fx.paidInInvoiceCurrency : undefined,
paymentAccount,
)
// Re-propagate the invoice's default dimension bag onto every leg,
// including the FX result lines, so a project's kursvinst/kursförlust
// stays inside the project P&L. createInvoicePaymentJournalEntry does
// this for its own callers; the shared line-builder is dimension-
// agnostic, so the two routes that use it have to do it themselves or
// dimension users silently lose the tagging on payment vouchers.
// Copied per line: a shared object would let one line's mutation leak.
const defaultDimensions = coerceDimensionsBag(
(invoice as { default_dimensions?: unknown }).default_dimensions,
)
if (defaultDimensions) {
for (const line of clearingLines) line.dimensions = { ...defaultDimensions }
}
const journalEntry = await createJournalEntry(supabase, companyId!, user.id, {
fiscal_period_id: fiscalPeriodId,
entry_date: transaction.date,
description: desc,
source_type: 'invoice_paid',
source_id: invoice.id,
lines: clearingLines,
})
journalEntryId = journalEntry?.id ?? null
}
} catch (err) {
// AccountsNotInChart is fatal so the UI can open the activation dialog.
if (err instanceof AccountsNotInChartError) {
return errorResponse(err, txLog, { requestId })
}
// A foreign-currency invoice with no booking rate is a missing-input
// failure, not a transient booking failure: buildInvoicePaymentClearing
// Lines refuses rather than valuing the 1510 credit at a fabricated rate.
// Fully retryable once invoice.exchange_rate is on file.
// Dispatch on `code`, not instanceof: the class lives in a module route
// tests routinely vi.mock away, and the literal keeps a mocked-away
// export from turning into an `undefined === undefined` catch-all.
if ((err as { code?: unknown })?.code === 'MATCH_INVOICE_BOOKING_RATE_MISSING') {
return errorResponse(err, txLog, { requestId })
}
txLog.error('failed to create payment journal entry', err as Error)
// ANY failed payment voucher fails the whole match (mirrors
// match-supplier-invoice): proceeding used to mark the invoice paid and
// link the transaction with NO verifikat, an unrecoverable half-state:
// mark-paid rejects 'paid' invoices and this route rejects linked
// transactions, so no flow could ever complete the booking afterwards.
// Typed bookkeeping errors (period locked, no fiscal period, ...) map
// to their registered envelope; everything else returns the invoice-
// side payment-failure code with a Swedish reason via getErrorMessage,
// so the raw message never reaches the user (issue #337).
if (isBookkeepingError(err)) {
return errorResponse(err, txLog, { requestId })
}
return errorResponseFromCode('MATCH_INVOICE_RECORD_PAYMENT_FAILED', txLog, {
requestId,
details: { reason: getErrorMessage(err, { context: 'invoice' }) },
})
}
if (!journalEntryId) {
// createJournalEntry resolved without an id: the same unrecoverable
// half-state as a thrown failure, so the match aborts here too
// (mirrors the supplier route's !journalEntryId guard).
return errorResponseFromCode('MATCH_INVOICE_RECORD_PAYMENT_FAILED', txLog, { requestId })
}
// Underlag for the payment verifikation: re-attach the invoice PDF that
// was archived on send to the new payment journal entry. document_
// attachments.journal_entry_id is one-to-one, so we insert a parallel
// row pointing at the same storage_path. Same WORM file, second JE
// pointer: no copy, no schema change. Non-blocking (BFL 7 kap audit
// gap, but the bank line + invoice still exist as evidence).
if (journalEntryId && invoice.journal_entry_id) {
try {
const { data: invoiceDoc } = await supabase
.from('document_attachments')
.select('storage_path, file_name, file_size_bytes, mime_type, sha256_hash')
.eq('journal_entry_id', invoice.journal_entry_id)
.eq('company_id', companyId)
.eq('is_current_version', true)
.limit(1)
.maybeSingle()
if (invoiceDoc) {
// Destructure error: Supabase client returns { data, error } on
// postgres-level failures (unique constraint, RLS reject) instead
// of throwing, so the surrounding try/catch only covers thrown
// JS exceptions. Log via warn so attachment failures are visible
// in logs even though we don't abort the match.
const { error: attachErr } = await supabase.from('document_attachments').insert({
user_id: user.id,
company_id: companyId,
uploaded_by: user.id,
upload_source: 'system',
storage_path: invoiceDoc.storage_path,
file_name: invoiceDoc.file_name,
file_size_bytes: invoiceDoc.file_size_bytes,
mime_type: invoiceDoc.mime_type,
sha256_hash: invoiceDoc.sha256_hash,
journal_entry_id: journalEntryId,
})
if (attachErr) {
txLog.warn('failed to attach invoice PDF to payment journal entry', {
attachError: attachErr.message,
paymentJournalEntryId: journalEntryId,
invoiceJournalEntryId: invoice.journal_entry_id,
})
}
}
} catch (err) {
txLog.warn('failed to attach invoice PDF to payment journal entry', err as Error)
}
}
// Optimistic lock: only update if invoice is still in a matchable state.
const { data: updatedRows, error: updateInvError } = await supabase
.from('invoices')
.update({
status: newStatus,
paid_at: paidAt,
paid_amount: newPaidAmount,
remaining_amount: newRemaining,
})
.eq('id', invoice_id)
.in('status', ['sent', 'overdue', 'partially_paid'])
.select('id')
if (updateInvError) {
txLog.error('failed to update invoice status', updateInvError)
return errorResponse(updateInvError, txLog, { requestId })
}
if (!updatedRows || updatedRows.length === 0) {
return errorResponseFromCode('MATCH_INVOICE_ALREADY_PAID', txLog, { requestId })
}
// The "intäkt bokförs vid slutbetalning" note only applies to genuine
// kontantmetoden partials: invoices that were never booked. When the
// invoice was booked under accrual, the clearing entry already handles
// the partial cleanly and the note would be misleading.
const cashMethodNote = (!invoiceAlreadyBooked && accountingMethod === 'cash' && !isFullyPaid)
? 'Kontantmetoden: intäkt bokförs vid slutbetalning'
: null
// Provenance for a manually-supplied FX rate. The Riksbanken spot rate is
// self-documenting (rate + rate_date are reproducible), but a rate the
// user typed from their bank statement is an override of the ML 8 kap
// 21-23§ obligation and must leave a trail on the verifikat's payment row
// (BFL 5 kap 6-7§: the verifikation must reflect the actual affärshändelse).
const manualRateNote =
fx.required && fx.source === 'manual'
? `Manuell valutakurs ${fx.rate} ${invoice.currency}/SEK (betalningsdatum ${transaction.date})`
: null
const paymentNotes = [cashMethodNote, manualRateNote].filter(Boolean).join(' · ') || null
// Payment row stores amount in INVOICE currency (the column unit). For
// same-currency that's tx.amount; for cross-currency it's the spot-rate
// conversion above. exchange_rate records the rate ACTUALLY USED for
// this payment: Riksbanken (or manual override) on tx.date: per
// ML 8 kap 21-23§. Falling back to invoice.exchange_rate would record
// the invoice-date rate, which is what the round-7/8 bot reviews
// explicitly flagged as wrong.
const { error: paymentInsertError } = await supabase
.from('invoice_payments')
.insert({
user_id: user.id,
company_id: companyId,
invoice_id,
payment_date: transaction.date,
amount: paidAmountInInvoiceCurrency,
currency: invoice.currency,
exchange_rate: fx.required ? fx.rate : invoice.exchange_rate,
journal_entry_id: journalEntryId,
transaction_id: transactionId,
notes: paymentNotes,
})
if (paymentInsertError) {
if (paymentInsertError.code === '23505') {
return errorResponseFromCode('MATCH_INVOICE_DUPLICATE_PAYMENT', txLog, { requestId })
}
txLog.error('failed to record invoice payment', paymentInsertError)
return errorResponseFromCode('MATCH_INVOICE_RECORD_PAYMENT_FAILED', txLog, { requestId })
}
// The invoice is now settled, so every OTHER transaction still carrying a
// suggestion pointer at it is dead: retire them (issue #1259). This
// request's own row is cleared by the update just below.
if (isFullyPaid) {
await clearSettledInvoiceSuggestions(supabase, companyId!, 'invoice', invoice_id, {
exceptTransactionId: transactionId,
})
}
const { error: updateTxError } = await supabase
.from('transactions')
.update({
invoice_id: invoice_id,
potential_invoice_id: null,
journal_entry_id: journalEntryId,
is_business: true,
category: 'income_services',
})
.eq('id', transactionId)
if (updateTxError) {
txLog.error('failed to link transaction to invoice', updateTxError)
return errorResponseFromCode('MATCH_INVOICE_LINK_TX_FAILED', txLog, { requestId })
}
logMatchEvent(supabase, user.id, transactionId, 'matched', {
invoiceId: invoice_id,
matchConfidence: 1.0,
matchMethod: 'manual_confirm',
// rate_source / exchange_rate live inside new_state (the persisted JSON
// column) so a manual override: a user-supplied money-path input: is
// distinguishable from an automatic Riksbanken lookup in the audit trail
// (swarm V16 / SOC 2 CC6.1 / GDPR Art.5(1)(f)). Same-currency matches
// carry rate_source: null.
newState: {
status: newStatus,
paid_amount: newPaidAmount,
remaining_amount: newRemaining,
rate_source: fx.required ? fx.source : null,
exchange_rate: fx.required ? fx.rate : null,
},
})
try {
eventBus.emit({
type: 'invoice.match_confirmed',
payload: {
invoice: {
...invoice,
status: newStatus,
paid_at: paidAt,
paid_amount: newPaidAmount,
remaining_amount: newRemaining,
} as Invoice,
transaction: {
...transaction,
invoice_id,
potential_invoice_id: null,
journal_entry_id: journalEntryId,
is_business: true,
category: 'income_services',
} as Transaction,
userId: user.id,
companyId,
},
})
} catch (err) {
txLog.warn('invoice.match_confirmed event emission failed', err as Error)
}
return NextResponse.json({
success: true,
invoice_status: newStatus,
paid_at: paidAt,
paid_amount: newPaidAmount,
remaining_amount: newRemaining,
journal_entry_id: journalEntryId,
// Always null since a failed voucher now aborts the whole match; the
// field survives for response-shape compatibility with existing callers.
journal_entry_error: null,
category: 'income_services',
})
},
{ requireWrite: true },
)