sax3l/accounted
3
0
Fork 0
Code Issues 1 Pull Requests Actions Packages Projects Releases Wiki Activity

fix(invoices): force 0% VAT on recurring and bulk-created invoices when the company is not VAT registered (#1838)

Browse Source 
Issue #1719: moms lands on an invoice even though momskrysset
(company_settings.vat_registered) is off. The web and v1 create/update
routes, the MCP commit, and the webshop route all zero every line via
buildInvoiceWriteData, but two paths insert invoices directly and never
consult vat_registered:

1. executeRecurringSchedule (cron + run-now): the schedule dialog
   defaults template lines to 25%, stores vat_rate with no gate, and the
   spawn falls back to the customer default (25% for Swedish customers)
   for null-rate lines. The generated invoice carried 25% output VAT and
   could be auto-emailed to the customer and booked against 2611.
2. POST /api/v1/.../invoices/bulk-create: same fallback, same direct
   insert.

Both now mirror buildInvoiceWriteData: when vat_registered is false,
every line is forced to 0% at spawn/create time, and the header lands as
treatment 'exempt' with moms_ruta and reverse_charge_text null.

Self-billed received invoices deliberately keep their stated VAT: the
counterparty issued that document, and the books must mirror it
(ML 16 kap 23 §). Credit notes keep mirroring the invoice they credit.


Claude-Session: https://claude.ai/code/session_01SyDuePXxUFowaPBKpAv8SF

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
2026-08-26 09:35:31 +02:00
committed by GitHub
parent 64119d30bc
commit c93a97bb4e
4 changed files with 252 additions and 9 deletions
Download Patch File Download Diff File Expand all files Collapse all files
app/api/v1/companies/[companyId]/invoices/bulk-create/__tests__/route.test.ts
+43
View File
@@ -331,6 +331,49 @@ describe('POST /api/v1/companies/:companyId/invoices/bulk-create', () => {
expect(insertedInvoice).toBe(false)
})
it('forces every line to 0% when the company is not VAT registered (issue #1719)', async () => {
// Momskrysset off (company_settings.vat_registered = false): the invoice
// must come out momsfri whether the payload sends an explicit rate or
// relies on the customer-default fallback (25% for a Swedish customer).
mockServiceClient.mockReturnValue(
makeFlexibleSupabase({
company_members: { data: { company_id: COMPANY_ID, role: 'owner' }, error: null },
customers: { data: VALID_CUSTOMER, error: null },
company_settings: { data: { vat_registered: false }, error: null },
}),
)
const res = await bulkCreate(
makeRequest(`https://x.test/api/v1/companies/${COMPANY_ID}/invoices/bulk-create?dry_run=true`, {
invoices: [
{
customer_id: CUSTOMER_ID,
invoice_date: '2026-05-12',
due_date: '2026-06-11',
currency: 'SEK',
items: [
{ ...SAMPLE_ITEM('Explicit 25'), vat_rate: 25 },
SAMPLE_ITEM('Fallback rate'),
],
},
],
}),
companyParams(COMPANY_ID),
)
expect(res.status).toBe(200)
const body = await res.json()
expect(body.data.preview.summary.succeeded).toBe(1)
const preview = body.data.preview.results[0].data.preview
expect(preview.subtotal).toBe(2000)
expect(preview.vat_amount).toBe(0)
expect(preview.total).toBe(2000)
for (const item of preview.items) {
expect(item.vat_rate).toBe(0)
expect(item.vat_amount).toBe(0)
}
})
it('rejects all_or_nothing: true with 501 NOT_IMPLEMENTED', async () => {
mockServiceClient.mockReturnValue(
makeFlexibleSupabase({
app/api/v1/companies/[companyId]/invoices/bulk-create/route.ts
+21 -3
View File
@@ -194,6 +194,21 @@ async function createOneInvoice(
)
const allowedRates = new Set(permittedRates.map((r) => r.rate))
// VAT registration gate, mirroring buildInvoiceWriteData (issue #1719): a
// non-momsregistrerad company books no output VAT, so every line is forced
// to 0% (momsfri) server-side no matter what the batch payload carries,
// explicitly or via the customer-default fallback below. 0% is a permitted
// rate for every customer type, so the allowedRates gate still passes.
const { data: vatSettings } = await supabase
.from('company_settings')
.select('vat_registered')
.eq('company_id', companyId)
.maybeSingle()
const notVatRegistered = vatSettings?.vat_registered === false
if (notVatRegistered && documentType !== 'delivery_note') {
for (const item of input.items) item.vat_rate = 0
}
const subtotal = input.items.reduce((sum, item) => sum + item.quantity * item.unit_price, 0)
let vatAmount = 0
if (documentType !== 'delivery_note') {
@@ -315,10 +330,13 @@ async function createOneInvoice(
total,
total_sek: documentType === 'delivery_note' ? null : totalSek,
remaining_amount: documentType === 'invoice' ? total : 0,
vat_treatment: vatRules.treatment,
// Header VAT fields mirror buildInvoiceWriteData: a not-VAT-registered
// company stamps the sale as momsfri (treatment 'exempt', no ruta, no
// reverse-charge notation); every line rate is already zeroed above.
vat_treatment: notVatRegistered ? 'exempt' : vatRules.treatment,
vat_rate: headerVatRate,
moms_ruta: vatRules.momsRuta,
reverse_charge_text: vatRules.reverseChargeText || null,
moms_ruta: notVatRegistered ? null : vatRules.momsRuta,
reverse_charge_text: notVatRegistered ? null : (vatRules.reverseChargeText || null),
your_reference: input.your_reference,
our_reference: input.our_reference,
notes: input.notes,
lib/invoices/__tests__/recurring-schedule-service.test.ts
+163 -3
View File
@@ -397,6 +397,7 @@ describe('executeRecurringSchedule auto-send', () => {
/** Queue for the full happy path (see call order in the service). */
function enqueueHappyPath() {
enqueue({ data: customer, error: null }) // customers select
enqueue({ data: { vat_registered: true }, error: null }) // company_settings VAT gate
enqueue({ data: makeInsertedInvoice(), error: null }) // invoices insert
enqueue({ data: null, error: null }) // invoice_items insert
enqueue({ data: makeCompleteInvoice(), error: null }) // re-fetch with relations
@@ -491,6 +492,7 @@ describe('executeRecurringSchedule auto-send', () => {
it('does not reserve a delivery when the customer email is blank', async () => {
const customerWithoutEmail = { ...customer, email: ' ' }
enqueue({ data: customerWithoutEmail, error: null })
enqueue({ data: { vat_registered: true }, error: null }) // company_settings VAT gate
enqueue({ data: makeInsertedInvoice(), error: null })
enqueue({ data: null, error: null })
enqueue({
@@ -508,6 +510,7 @@ describe('executeRecurringSchedule auto-send', () => {
it('does not reserve an auto-send delivery when configured recipients exceed the limit', async () => {
enqueue({ data: customer, error: null })
enqueue({ data: { vat_registered: true }, error: null }) // company_settings VAT gate
enqueue({ data: makeInsertedInvoice(), error: null })
enqueue({ data: null, error: null })
enqueue({ data: makeCompleteInvoice(), error: null })
@@ -534,9 +537,10 @@ describe('executeRecurringSchedule auto-send', () => {
it('never auto-sends from a sandbox company; invoice stays a numbered draft', async () => {
mockIsSandbox.mockResolvedValue(true)
// Sandbox bails before company_settings/payment-link/render/email, so the
// queue only covers invoice creation.
// Sandbox bails before the send path's company_settings/payment-link/
// render/email, so the queue only covers invoice creation.
enqueue({ data: customer, error: null })
enqueue({ data: { vat_registered: true }, error: null }) // company_settings VAT gate
enqueue({ data: makeInsertedInvoice(), error: null })
enqueue({ data: null, error: null })
enqueue({ data: makeCompleteInvoice(), error: null })
@@ -556,6 +560,7 @@ describe('executeRecurringSchedule auto-send', () => {
// isSandboxCompany resolution, so sending is suppressed even before the
// service-internal sandbox check runs. Invoice creation is unaffected.
enqueue({ data: customer, error: null })
enqueue({ data: { vat_registered: true }, error: null }) // company_settings VAT gate
enqueue({ data: makeInsertedInvoice(), error: null })
enqueue({ data: null, error: null })
enqueue({ data: makeCompleteInvoice(), error: null })
@@ -634,6 +639,7 @@ describe('executeRecurringSchedule VAT rate gate', () => {
it('generates the invoice for a 12% schedule to a validated EU business', async () => {
enqueue({ data: euCustomer, error: null }) // customers select
enqueue({ data: { vat_registered: true }, error: null }) // company_settings VAT gate
enqueue({ data: { id: 'inv-1', invoice_number: null, document_type: 'invoice' }, error: null }) // invoices insert
enqueue({ data: null, error: null }) // invoice_items insert
enqueue({
@@ -649,7 +655,8 @@ describe('executeRecurringSchedule VAT rate gate', () => {
})
it('still throws for a rate that is not a Swedish VAT rate', async () => {
enqueue({ data: euCustomer, error: null }) // customers select; throws before any insert
enqueue({ data: euCustomer, error: null }) // customers select
enqueue({ data: { vat_registered: true }, error: null }) // company_settings VAT gate; throws before any insert
await expect(
executeRecurringSchedule(client, makeScheduleWithRate(10), today, { suppressAutoSend: true }),
@@ -702,6 +709,7 @@ describe('executeRecurringSchedule foreign-currency rate fetch', () => {
function enqueueCreateOnlyPath() {
enqueue({ data: customer, error: null }) // customers select
enqueue({ data: { vat_registered: true }, error: null }) // company_settings VAT gate
enqueue({ data: { id: 'inv-1', invoice_number: null, document_type: 'invoice' }, error: null }) // invoices insert
enqueue({ data: null, error: null }) // invoice_items insert
enqueue({
@@ -834,6 +842,7 @@ describe('executeRecurringSchedule dimension propagation', () => {
function enqueueCreatePath() {
enqueue({ data: customer, error: null }) // customers select
enqueue({ data: { vat_registered: true }, error: null }) // company_settings VAT gate
enqueue({ data: { id: 'inv-1', invoice_number: null, document_type: 'invoice' }, error: null }) // invoices insert
enqueue({ data: null, error: null }) // invoice_items insert
enqueue({
@@ -882,3 +891,154 @@ describe('executeRecurringSchedule dimension propagation', () => {
expect(itemRows.every((row) => JSON.stringify(row.dimensions) === '{}')).toBe(true)
})
})
describe('executeRecurringSchedule VAT registration gate (issue #1719)', () => {
const { supabase, enqueue, reset } = createQueuedMockSupabase()
const client = supabase as unknown as SupabaseClient
const today = new Date('2026-07-06T06:30:00Z')
const customer = makeCustomer({ id: 'cust-1', customer_type: 'swedish_business' })
// Capture .insert payloads per table (same pattern as the dimension tests:
// the queued mock's chain proxy discards call args by design).
const originalFrom = supabase.from.getMockImplementation()!
const inserted: Record<string, unknown[]> = {}
beforeEach(() => {
vi.clearAllMocks()
reset()
eventBus.clear()
mockEnsureNumber.mockResolvedValue('F-1')
for (const key of Object.keys(inserted)) delete inserted[key]
supabase.from.mockImplementation((table: string) => {
const chain = originalFrom(table) as object
return new Proxy(chain, {
get(target, prop, receiver) {
if (prop === 'insert') {
return (rows: unknown) => {
;(inserted[table] ??= []).push(rows)
return (Reflect.get(target, prop, receiver) as (r: unknown) => unknown)(rows)
}
}
return Reflect.get(target, prop, receiver)
},
})
})
})
function makeSchedule() {
return {
id: 'sched-1',
company_id: 'company-1',
user_id: 'user-1',
customer_id: 'cust-1',
name: 'Monthly retainer',
day_of_month: 6,
send_hour: 8,
payment_terms_days: 30,
currency: 'SEK',
your_reference: null,
our_reference: null,
notes: null,
auto_send: false,
status: 'active',
next_run_date: '2026-07-06',
last_run_at: null,
last_invoice_id: null,
last_run_warning: null,
generated_count: 0,
items: [
{
id: 'si-1',
schedule_id: 'sched-1',
sort_order: 0,
description: 'Konsulttimmar',
quantity: 10,
unit: 'tim',
unit_price: 1000,
// The dialog's default for a new template line.
vat_rate: 25,
},
{
id: 'si-2',
schedule_id: 'sched-1',
sort_order: 1,
description: 'Serviceavgift',
quantity: 1,
unit: 'st',
unit_price: 500,
// null = inherit customer default at spawn time (25% for a Swedish
// customer), the other leg of the bug.
vat_rate: null,
},
],
} as unknown as Parameters<typeof executeRecurringSchedule>[1]
}
function enqueueCreatePath(vatRegistered: boolean | null) {
enqueue({ data: customer, error: null }) // customers select
enqueue({
data: vatRegistered === null ? null : { vat_registered: vatRegistered },
error: null,
}) // company_settings VAT gate
enqueue({ data: { id: 'inv-1', invoice_number: null, document_type: 'invoice' }, error: null }) // invoices insert
enqueue({ data: null, error: null }) // invoice_items insert
enqueue({
data: { id: 'inv-1', invoice_number: 'F-1', customer, items: [] },
error: null,
}) // re-fetch with relations
}
it('spawns a momsfri invoice when the company is not VAT registered', async () => {
// The reported bug: momskrysset (company_settings.vat_registered) is off,
// yet the cron-spawned invoice carried 25% moms, from the stored template
// rate and from the customer-default fallback for null-rate lines.
enqueueCreatePath(false)
await executeRecurringSchedule(client, makeSchedule(), today, { suppressAutoSend: true })
expect(inserted['invoices']).toHaveLength(1)
expect(inserted['invoices'][0]).toMatchObject({
subtotal: 10500,
vat_amount: 0,
total: 10500,
vat_treatment: 'exempt',
vat_rate: 0,
moms_ruta: null,
reverse_charge_text: null,
})
const itemRows = inserted['invoice_items'][0] as Array<Record<string, unknown>>
expect(itemRows).toHaveLength(2)
for (const row of itemRows) {
expect(row.vat_rate).toBe(0)
expect(row.vat_amount).toBe(0)
}
})
it('keeps VAT for a registered company', async () => {
enqueueCreatePath(true)
await executeRecurringSchedule(client, makeSchedule(), today, { suppressAutoSend: true })
expect(inserted['invoices'][0]).toMatchObject({
subtotal: 10500,
vat_amount: 2625,
total: 13125,
vat_treatment: 'standard_25',
vat_rate: 25,
moms_ruta: '05',
})
})
it('treats a missing company_settings row as registered (no behavior change)', async () => {
enqueueCreatePath(null)
await executeRecurringSchedule(client, makeSchedule(), today, { suppressAutoSend: true })
expect(inserted['invoices'][0]).toMatchObject({
vat_amount: 2625,
vat_treatment: 'standard_25',
})
})
})
lib/invoices/recurring-schedule-service.ts
+25 -3
View File
@@ -280,6 +280,25 @@ export async function executeRecurringSchedule(
throw new Error(`schedule ${schedule.id} has no items`)
}
// VAT registration gate, mirroring buildInvoiceWriteData (issue #1719): a
// non-momsregistrerad company books no output VAT, so the spawned invoice
// must be momsfri regardless of what the schedule template says. Both a
// stored template rate (the dialog defaults new lines to 25%, and older
// schedules may predate a deregistration) and the null-rate fallback to the
// customer default below (25% for Swedish customers) would otherwise put
// VAT on the cron-generated invoice even though momskrysset is off. Zero
// every line at spawn time; 0% is a permitted rate for every customer type,
// so the allowedRates gate below still passes.
const { data: vatSettings } = await supabase
.from('company_settings')
.select('vat_registered')
.eq('company_id', schedule.company_id)
.maybeSingle()
const notVatRegistered = vatSettings?.vat_registered === false
if (notVatRegistered) {
for (const item of items) item.vat_rate = 0
}
const subtotal = items.reduce((sum, it) => sum + it.quantity * it.unit_price, 0)
let vatAmount = 0
for (const item of items) {
@@ -352,10 +371,13 @@ export async function executeRecurringSchedule(
total,
total_sek: totalSek,
remaining_amount: total,
vat_treatment: vatRules.treatment,
// Header VAT fields mirror buildInvoiceWriteData: a not-VAT-registered
// company stamps the sale as momsfri (treatment 'exempt', no ruta, no
// reverse-charge notation); every line rate is already zeroed above.
vat_treatment: notVatRegistered ? 'exempt' : vatRules.treatment,
vat_rate: isMixedRate ? null : (uniqueRates.values().next().value ?? vatRules.rate),
moms_ruta: vatRules.momsRuta,
reverse_charge_text: vatRules.reverseChargeText || null,
moms_ruta: notVatRegistered ? null : vatRules.momsRuta,
reverse_charge_text: notVatRegistered ? null : (vatRules.reverseChargeText || null),
your_reference: schedule.your_reference,
our_reference: schedule.our_reference,
notes: schedule.notes,