* feat: multi-tenant company refactor (GNU-19) Introduce companies table, company_members, and user_preferences to support multiple companies per user. All data scoping changes from user_id to company_id across the entire codebase. Key changes: - Database migration: new tables, company_id on 40+ tables, backfill, RLS rewrite from user_id to company-member-based, updated RPCs - Types: Company, CompanyMember, CompanyRole, UserPreferences types; company_id added to all entity interfaces; companyId on all events - Engine: all 7 core functions take companyId; storno, period, year-end services updated; 16 report generators updated - Middleware: company context resolution (cookie → prefs → first company) - API routes: ~120 routes updated with requireCompanyId() - Frontend: CompanyProvider context, layout/dashboard/onboarding updated - Extensions: context factory, 9 extensions, all lib files updated - Tests: 1880 tests passing, all helpers updated with company_id defaults Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * feat: add database migrations for multi-tenant company and team system (GNU-19) Adds company_invitations, company creation RPC, team_members, account deletion RPC, and teams table refactor migrations. Updates base multi-tenant migration with cascading FKs and onboarding_step column. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * feat: add team types and update core infrastructure for multi-tenancy (GNU-19) Adds TeamRole, MemberSource, and Team types. Refactors Supabase service client to be stateless, updates middleware for team-aware routing, extends CompanyContext with team/role fields, and updates extension service types to accept companyId. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * refactor: thread company_id through business logic functions (GNU-19) Replaces user_id scoping with company_id across all lib modules: bookkeeping, documents, transactions, invoices, reconciliation, tax, deadlines, and import. Updates corresponding tests. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * refactor: thread company_id through API routes and extensions (GNU-19) Updates all existing API routes to extract and pass companyId. Updates enable-banking and arcim-migration extensions for company-scoped transaction ingestion and sync. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * feat: add company and team management API routes (GNU-19) Adds CRUD endpoints for company members, company invitations, team members, and team invitations. Includes invite token utilities, email templates, and company switch server action. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * feat: add team/company UI components, pages, and dashboard updates (GNU-19) Adds CompanySwitcher, ConsultantEmptyState, Step0RoleChoice, company members and team management panels. Updates dashboard layout for team-aware routing, onboarding for multi-step role choice, and auth callback for team invite acceptance. Ignores supabase/.branches/. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: add null guards for company in import page (GNU-19) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: move appUrl declaration to outer scope in invite route (GNU-19) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: add optional chaining for company.name in members section (GNU-19) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: add optional chaining for second company.name in members section (GNU-19) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: add null guards for company in extension components (GNU-19) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: pass companyId to executeSIEImport in arcim-migration extension (GNU-19) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: update tests to use companyId instead of userId and improve type handling --------- Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
554 lines
19 KiB
TypeScript
554 lines
19 KiB
TypeScript
import { createJournalEntry, findFiscalPeriod } from './engine'
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import { resolveSekAmount, buildCurrencyMetadata } from './currency-utils'
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import { generateSalesVatLines } from './vat-entries'
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import { getVatTreatmentForRate } from '@/lib/invoices/vat-rules'
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import { createLogger } from '@/lib/logger'
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import type { SupabaseClient } from '@supabase/supabase-js'
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import type {
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CreateJournalEntryInput,
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CreateJournalEntryLineInput,
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EntityType,
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Invoice,
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InvoiceItem,
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JournalEntry,
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VatTreatment,
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} from '@/types'
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const log = createLogger('invoice-entries')
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/**
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* Build a BFL-compliant verifikation description with event type and counterparty.
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* Falls back to prefix + invoiceNumber if name is not provided (backward compat).
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*/
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function buildInvoiceDescription(
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prefix: string, invoiceNumber: string, counterpartyName?: string
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): string {
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return counterpartyName
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? `${prefix} ${invoiceNumber}, ${counterpartyName}`
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: `${prefix} ${invoiceNumber}`
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}
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/**
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* Group invoice items by VAT rate and generate per-rate revenue + VAT lines.
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* Returns credit lines only (revenue + VAT). The caller adds the debit side.
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*/
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function generatePerRateLines(
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items: InvoiceItem[],
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invoiceVatTreatment: VatTreatment,
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entityType: EntityType,
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invoiceNumber: string,
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currency?: string | null,
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exchangeRate?: number | null
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): CreateJournalEntryLineInput[] {
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const lines: CreateJournalEntryLineInput[] = []
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const isForeign = currency != null && currency !== 'SEK'
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// Helper: convert item amount to SEK when dealing with foreign currency
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const toSek = (amount: number): number => {
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if (!isForeign) return amount
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if (exchangeRate != null && exchangeRate > 0) {
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return Math.round(amount * exchangeRate * 100) / 100
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}
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return amount // fallback for legacy data
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}
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// Check if items have per-line vat_rate set (new invoices)
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const hasPerLineVat = items.some((item) => item.vat_rate !== undefined && item.vat_rate !== null)
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if (!hasPerLineVat) {
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// Legacy fallback: single rate from invoice level
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const revenueAccount = getRevenueAccount(invoiceVatTreatment, entityType)
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const subtotal = items.reduce((sum, item) => sum + item.line_total, 0)
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const subtotalSek = toSek(subtotal)
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lines.push({
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account_number: revenueAccount,
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debit_amount: 0,
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credit_amount: subtotalSek,
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line_description: `Försäljning faktura ${invoiceNumber}`,
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})
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const totalVat = items.reduce((sum, item) => sum + (item.vat_amount || 0), 0)
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if (totalVat > 0) {
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if (isForeign) {
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// For foreign currency, compute VAT in SEK directly
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const vatSek = toSek(totalVat)
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const vatAccount = getOutputVatAccount(invoiceVatTreatment)
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lines.push({
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account_number: vatAccount,
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debit_amount: 0,
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credit_amount: vatSek,
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line_description: `Utgående moms`,
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})
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} else {
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const vatLines = generateSalesVatLines({
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vatTreatment: invoiceVatTreatment,
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baseAmount: subtotal,
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direction: 'sales',
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})
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lines.push(...vatLines)
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}
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}
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return lines
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}
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// Group items by vat_rate
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const rateGroups = new Map<number, { subtotal: number; vatAmount: number }>()
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for (const item of items) {
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const rate = item.vat_rate ?? 0
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const group = rateGroups.get(rate) || { subtotal: 0, vatAmount: 0 }
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group.subtotal += item.line_total
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group.vatAmount += item.vat_amount || 0
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rateGroups.set(rate, group)
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}
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// Generate revenue + VAT lines per rate group
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for (const [rate, group] of rateGroups) {
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const treatment = rate === 0 && (invoiceVatTreatment === 'reverse_charge' || invoiceVatTreatment === 'export')
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? invoiceVatTreatment
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: getVatTreatmentForRate(rate)
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const revenueAccount = getRevenueAccount(treatment, entityType)
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const roundedSubtotal = Math.round(toSek(group.subtotal) * 100) / 100
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lines.push({
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account_number: revenueAccount,
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debit_amount: 0,
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credit_amount: roundedSubtotal,
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line_description: `Försäljning faktura ${invoiceNumber}`,
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})
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const roundedVat = Math.round(toSek(group.vatAmount) * 100) / 100
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if (roundedVat !== 0) {
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const vatAccount = getOutputVatAccount(treatment)
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lines.push({
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account_number: vatAccount,
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debit_amount: 0,
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credit_amount: roundedVat,
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line_description: `Utgående moms ${rate}%`,
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})
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}
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}
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return lines
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}
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/**
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* Create journal entry when an invoice is created (status != draft)
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*
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* Supports mixed VAT rates per line item. Groups items by vat_rate
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* and creates separate revenue + VAT lines per rate.
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*
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* Standard domestic invoice (25% VAT):
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* Debit 1510 Kundfordringar [total incl VAT]
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* Credit 30xx Försäljning [subtotal per rate]
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* Credit 26xx Utgående moms [vat per rate]
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*
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* EU reverse charge:
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* Debit 1510 Kundfordringar [subtotal]
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* Credit 3308 Försäljning tjänst EU [subtotal]
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*
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* Export (non-EU):
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* Debit 1510 Kundfordringar [subtotal]
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* Credit 3305 Försäljning tjänst Export [subtotal]
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*/
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export async function createInvoiceJournalEntry(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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invoice: Invoice,
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entityType: EntityType = 'enskild_firma',
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customerName?: string
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): Promise<JournalEntry | null> {
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const fiscalPeriodId = await findFiscalPeriod(supabase, companyId, invoice.invoice_date)
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if (!fiscalPeriodId) {
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log.warn('No open fiscal period found for invoice date:', invoice.invoice_date)
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return null
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}
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const lines: CreateJournalEntryLineInput[] = []
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const isForeign = invoice.currency !== 'SEK'
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// Credit lines: revenue + VAT per rate group (compute first to guarantee balance)
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const creditLines: CreateJournalEntryLineInput[] = []
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if (invoice.items && invoice.items.length > 0) {
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creditLines.push(...generatePerRateLines(
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invoice.items, invoice.vat_treatment, entityType, invoice.invoice_number,
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invoice.currency, invoice.exchange_rate
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))
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} else {
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// Fallback: no items available, use invoice-level amounts
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const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
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const subtotalSek = resolveSekAmount(invoice.subtotal, invoice.subtotal_sek, invoice.currency, invoice.exchange_rate)
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creditLines.push({
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account_number: revenueAccount,
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debit_amount: 0,
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credit_amount: subtotalSek,
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line_description: `Försäljning faktura ${invoice.invoice_number}`,
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})
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if (invoice.vat_amount > 0) {
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if (isForeign) {
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const vatSek = resolveSekAmount(invoice.vat_amount, invoice.vat_amount_sek, invoice.currency, invoice.exchange_rate)
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const vatAccount = getOutputVatAccount(invoice.vat_treatment)
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creditLines.push({
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account_number: vatAccount,
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debit_amount: 0,
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credit_amount: vatSek,
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line_description: `Utgående moms faktura ${invoice.invoice_number}`,
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})
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} else {
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const vatLines = generateSalesVatLines({
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vatTreatment: invoice.vat_treatment,
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baseAmount: invoice.subtotal,
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direction: 'sales',
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})
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creditLines.push(...vatLines)
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}
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}
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}
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// Debit: Kundfordringar — balance guarantee: debit = sum of all credit lines
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const totalCredits = creditLines.reduce((sum, l) => sum + l.credit_amount, 0)
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const debitAmount = isForeign
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? Math.round(totalCredits * 100) / 100
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: resolveSekAmount(invoice.total, invoice.total_sek, invoice.currency, invoice.exchange_rate)
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lines.push({
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account_number: '1510',
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debit_amount: debitAmount,
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credit_amount: 0,
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line_description: `Faktura ${invoice.invoice_number}`,
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...buildCurrencyMetadata(invoice.currency, isForeign ? invoice.total : undefined, invoice.exchange_rate),
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})
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lines.push(...creditLines)
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const input: CreateJournalEntryInput = {
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fiscal_period_id: fiscalPeriodId,
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entry_date: invoice.invoice_date,
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description: buildInvoiceDescription('Kundfaktura', invoice.invoice_number, customerName),
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source_type: 'invoice_created',
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source_id: invoice.id,
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lines,
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}
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return createJournalEntry(supabase, companyId, userId, input)
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}
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/**
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* Create journal entry when an invoice is marked as paid
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*
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* Debit 1930 Företagskonto [total]
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* Credit 1510 Kundfordringar [total]
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*/
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export async function createInvoicePaymentJournalEntry(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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invoice: Invoice,
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paymentDate: string,
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exchangeRateDifference?: number,
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customerName?: string,
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paymentAmount?: number
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): Promise<JournalEntry | null> {
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const fiscalPeriodId = await findFiscalPeriod(supabase, companyId, paymentDate)
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if (!fiscalPeriodId) {
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log.warn('No open fiscal period found for payment date:', paymentDate)
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return null
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}
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const isPartial = paymentAmount != null
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const desc = buildInvoiceDescription(
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isPartial ? 'Delbetalning kundfaktura' : 'Inbetalning kundfaktura',
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invoice.invoice_number,
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customerName
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)
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// When paymentAmount is provided, use it for the 1930/1510 line amounts.
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// Otherwise use the full invoice total (backward compatible).
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const bookedSekAmount = isPartial
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? resolveSekAmount(paymentAmount, null, invoice.currency, invoice.exchange_rate)
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: resolveSekAmount(invoice.total, invoice.total_sek, invoice.currency, invoice.exchange_rate)
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const lines: CreateJournalEntryLineInput[] = []
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if (!isPartial && exchangeRateDifference && exchangeRateDifference !== 0) {
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// Foreign currency with exchange rate difference
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// For receivables: positive diff = gain (received more), negative = loss (received less)
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const actualSekReceived = bookedSekAmount + exchangeRateDifference
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// Debit: Bank at actual SEK received
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lines.push({
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account_number: '1930',
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debit_amount: Math.round(actualSekReceived * 100) / 100,
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credit_amount: 0,
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line_description: desc,
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})
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// Credit: Clear kundfordringar at original booked SEK amount
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lines.push({
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account_number: '1510',
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debit_amount: 0,
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credit_amount: Math.round(bookedSekAmount * 100) / 100,
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line_description: desc,
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})
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// Exchange rate difference
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if (exchangeRateDifference > 0) {
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// Gain: Credit 3960 (received more than booked)
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lines.push({
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account_number: '3960',
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debit_amount: 0,
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credit_amount: Math.round(exchangeRateDifference * 100) / 100,
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line_description: 'Valutakursvinst',
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})
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} else {
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// Loss: Debit 7960 (received less than booked)
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lines.push({
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account_number: '7960',
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debit_amount: Math.round(Math.abs(exchangeRateDifference) * 100) / 100,
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credit_amount: 0,
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line_description: 'Valutakursförlust',
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})
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}
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} else {
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// Standard SEK payment or no exchange rate difference
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lines.push(
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{
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account_number: '1930',
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debit_amount: Math.round(bookedSekAmount * 100) / 100,
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credit_amount: 0,
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line_description: desc,
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},
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{
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account_number: '1510',
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debit_amount: 0,
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credit_amount: Math.round(bookedSekAmount * 100) / 100,
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line_description: desc,
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}
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)
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}
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const input: CreateJournalEntryInput = {
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fiscal_period_id: fiscalPeriodId,
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entry_date: paymentDate,
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description: desc,
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source_type: 'invoice_paid',
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source_id: invoice.id,
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lines,
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}
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return createJournalEntry(supabase, companyId, userId, input)
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}
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/**
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* Create journal entry for a credit note (reversed version of original invoice entry)
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* Supports per-item VAT rates with reversed debit/credit sides.
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*
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* Debit 30xx Försäljning [subtotal per rate]
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* Debit 26xx Utgående moms [vat per rate]
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* Credit 1510 Kundfordringar [total]
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*/
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export async function createCreditNoteJournalEntry(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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creditNote: Invoice,
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entityType: EntityType = 'enskild_firma',
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customerName?: string
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): Promise<JournalEntry | null> {
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const fiscalPeriodId = await findFiscalPeriod(supabase, companyId, creditNote.invoice_date)
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if (!fiscalPeriodId) {
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log.warn('No open fiscal period found for credit note date:', creditNote.invoice_date)
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return null
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}
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const lines: CreateJournalEntryLineInput[] = []
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// Generate reversed revenue + VAT lines per rate group (debit side for credit notes)
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const debitLines: CreateJournalEntryLineInput[] = []
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if (creditNote.items && creditNote.items.length > 0) {
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// Use absolute items for generatePerRateLines, then swap debit/credit
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const creditLines = generatePerRateLines(
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creditNote.items, creditNote.vat_treatment, entityType, creditNote.invoice_number,
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creditNote.currency, creditNote.exchange_rate
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)
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for (const line of creditLines) {
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debitLines.push({
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...line,
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debit_amount: Math.abs(line.credit_amount),
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credit_amount: Math.abs(line.debit_amount),
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line_description: `Kreditfaktura ${creditNote.invoice_number}`,
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})
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}
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} else {
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// Fallback: invoice-level amounts
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const revenueAccount = getRevenueAccount(creditNote.vat_treatment, entityType)
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const absSubtotal = Math.abs(resolveSekAmount(creditNote.subtotal, creditNote.subtotal_sek, creditNote.currency, creditNote.exchange_rate))
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const absVat = Math.abs(resolveSekAmount(creditNote.vat_amount, creditNote.vat_amount_sek, creditNote.currency, creditNote.exchange_rate))
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debitLines.push({
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account_number: revenueAccount,
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debit_amount: absSubtotal,
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credit_amount: 0,
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line_description: `Kreditfaktura ${creditNote.invoice_number}`,
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})
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if (absVat > 0) {
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const vatAccount = getOutputVatAccount(creditNote.vat_treatment)
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debitLines.push({
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account_number: vatAccount,
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debit_amount: absVat,
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credit_amount: 0,
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line_description: `Moms kreditfaktura ${creditNote.invoice_number}`,
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})
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}
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}
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lines.push(...debitLines)
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// Credit: Kundfordringar — balance guarantee: credit = sum of all debit lines
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const totalDebits = debitLines.reduce((sum, l) => sum + l.debit_amount, 0)
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lines.push({
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account_number: '1510',
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debit_amount: 0,
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credit_amount: Math.round(totalDebits * 100) / 100,
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line_description: `Kreditfaktura ${creditNote.invoice_number}`,
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})
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const input: CreateJournalEntryInput = {
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fiscal_period_id: fiscalPeriodId,
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entry_date: creditNote.invoice_date,
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description: buildInvoiceDescription('Kreditfaktura', creditNote.invoice_number, customerName),
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source_type: 'credit_note',
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source_id: creditNote.id,
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lines,
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}
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return createJournalEntry(supabase, companyId, userId, input)
|
|
}
|
|
|
|
/**
|
|
* Create journal entry for kontantmetoden (cash method) when payment is received.
|
|
* Supports per-item VAT rates. Revenue + VAT recognised at payment.
|
|
*
|
|
* Debit 1930 Företagskonto [total]
|
|
* Credit 30xx Försäljning [subtotal per rate]
|
|
* Credit 26xx Utgående moms [vat per rate] (if applicable)
|
|
*/
|
|
export async function createInvoiceCashEntry(
|
|
supabase: SupabaseClient,
|
|
companyId: string,
|
|
userId: string,
|
|
invoice: Invoice,
|
|
paymentDate: string,
|
|
entityType: EntityType = 'enskild_firma',
|
|
customerName?: string
|
|
): Promise<JournalEntry | null> {
|
|
const fiscalPeriodId = await findFiscalPeriod(supabase, companyId, paymentDate)
|
|
if (!fiscalPeriodId) {
|
|
log.warn('No open fiscal period found for payment date:', paymentDate)
|
|
return null
|
|
}
|
|
|
|
const lines: CreateJournalEntryLineInput[] = []
|
|
const isForeign = invoice.currency !== 'SEK'
|
|
|
|
// Credit lines: revenue + VAT per rate group (compute first to guarantee balance)
|
|
const creditLines: CreateJournalEntryLineInput[] = []
|
|
|
|
if (invoice.items && invoice.items.length > 0) {
|
|
creditLines.push(...generatePerRateLines(
|
|
invoice.items, invoice.vat_treatment, entityType, invoice.invoice_number,
|
|
invoice.currency, invoice.exchange_rate
|
|
))
|
|
} else {
|
|
// Fallback: invoice-level amounts
|
|
const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
|
|
const subtotalSek = resolveSekAmount(invoice.subtotal, invoice.subtotal_sek, invoice.currency, invoice.exchange_rate)
|
|
|
|
creditLines.push({
|
|
account_number: revenueAccount,
|
|
debit_amount: 0,
|
|
credit_amount: subtotalSek,
|
|
line_description: `Försäljning faktura ${invoice.invoice_number}`,
|
|
})
|
|
|
|
if (invoice.vat_amount > 0) {
|
|
const vatSek = resolveSekAmount(invoice.vat_amount, invoice.vat_amount_sek, invoice.currency, invoice.exchange_rate)
|
|
const vatAccount = getOutputVatAccount(invoice.vat_treatment)
|
|
creditLines.push({
|
|
account_number: vatAccount,
|
|
debit_amount: 0,
|
|
credit_amount: vatSek,
|
|
line_description: `Utgående moms faktura ${invoice.invoice_number}`,
|
|
})
|
|
}
|
|
}
|
|
|
|
// Debit: Företagskonto — balance guarantee: debit = sum of credit lines
|
|
const totalCredits = creditLines.reduce((sum, l) => sum + l.credit_amount, 0)
|
|
lines.push({
|
|
account_number: '1930',
|
|
debit_amount: isForeign ? Math.round(totalCredits * 100) / 100 : resolveSekAmount(invoice.total, invoice.total_sek, invoice.currency, invoice.exchange_rate),
|
|
credit_amount: 0,
|
|
line_description: buildInvoiceDescription('Kontantbetalning kundfaktura', invoice.invoice_number, customerName),
|
|
})
|
|
|
|
lines.push(...creditLines)
|
|
|
|
const input: CreateJournalEntryInput = {
|
|
fiscal_period_id: fiscalPeriodId,
|
|
entry_date: paymentDate,
|
|
description: buildInvoiceDescription('Kontantbetalning kundfaktura', invoice.invoice_number, customerName),
|
|
source_type: 'invoice_cash_payment',
|
|
source_id: invoice.id,
|
|
lines,
|
|
}
|
|
|
|
return createJournalEntry(supabase, companyId, userId, input)
|
|
}
|
|
|
|
/**
|
|
* Get the appropriate revenue account based on VAT treatment
|
|
*
|
|
* For 'exempt': AB uses 3004 (Försäljning inom Sverige, momsfri),
|
|
* EF uses 3100 (Momsfria intäkter, mapped to R2 in NE engine).
|
|
*/
|
|
export function getRevenueAccount(vatTreatment: VatTreatment, entityType: EntityType = 'enskild_firma'): string {
|
|
switch (vatTreatment) {
|
|
case 'standard_25':
|
|
return '3001' // Försäljning 25%
|
|
case 'reduced_12':
|
|
return '3002' // Försäljning 12%
|
|
case 'reduced_6':
|
|
return '3003' // Försäljning 6%
|
|
case 'reverse_charge':
|
|
return '3308' // Försäljning tjänst EU
|
|
case 'export':
|
|
return '3305' // Försäljning tjänst Export
|
|
case 'exempt':
|
|
return entityType === 'aktiebolag' ? '3004' : '3100'
|
|
default:
|
|
return '3001'
|
|
}
|
|
}
|
|
|
|
/**
|
|
* Get the output VAT account based on VAT treatment
|
|
*/
|
|
export function getOutputVatAccount(vatTreatment: VatTreatment): string {
|
|
switch (vatTreatment) {
|
|
case 'standard_25':
|
|
return '2611'
|
|
case 'reduced_12':
|
|
return '2621'
|
|
case 'reduced_6':
|
|
return '2631'
|
|
default:
|
|
return '2611'
|
|
}
|
|
}
|