import { describe, it, expect, vi, beforeEach } from 'vitest' // ============================================================ // Mock — sequential result queue // ============================================================ let resultIdx: number let results: Array<{ data?: unknown; error?: unknown }> function makeBuilder() { const b: Record = {} for (const m of ['select', 'eq', 'in', 'gte', 'lte', 'lt', 'or', 'not', 'range']) { b[m] = vi.fn().mockReturnValue(b) } b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null }) b.then = (resolve: (v: unknown) => void) => resolve(results[resultIdx++] ?? { data: null, error: null }) return b } function makeClient() { return { from: vi.fn().mockImplementation(() => makeBuilder()), } as any } import { calculatePeriodDates, formatPeriodLabel, getVatDeclarationSummary, calculateVatDeclaration, } from '../vat-declaration' import type { VatDeclaration } from '@/types' let supabase: ReturnType beforeEach(() => { vi.clearAllMocks() resultIdx = 0 results = [] supabase = makeClient() }) // ============================================================ // Pure function tests — no mocks needed // ============================================================ describe('calculatePeriodDates', () => { it('returns correct dates for monthly period', () => { const { start, end } = calculatePeriodDates('monthly', 2024, 1) expect(start).toBe('2024-01-01') expect(end).toBe('2024-01-31') }) it('returns correct dates for monthly period 12 (December)', () => { const { start, end } = calculatePeriodDates('monthly', 2024, 12) expect(start).toBe('2024-12-01') expect(end).toBe('2024-12-31') }) it('returns correct dates for quarterly period', () => { const q1 = calculatePeriodDates('quarterly', 2024, 1) expect(q1.start).toBe('2024-01-01') expect(q1.end).toBe('2024-03-31') const q4 = calculatePeriodDates('quarterly', 2024, 4) expect(q4.start).toBe('2024-10-01') expect(q4.end).toBe('2024-12-31') }) it('returns full year for yearly period', () => { const { start, end } = calculatePeriodDates('yearly', 2024, 1) expect(start).toBe('2024-01-01') expect(end).toBe('2024-12-31') }) }) describe('formatPeriodLabel', () => { it('formats monthly period', () => { expect(formatPeriodLabel('monthly', 2024, 1)).toBe('Januari 2024') expect(formatPeriodLabel('monthly', 2024, 6)).toBe('Juni 2024') expect(formatPeriodLabel('monthly', 2024, 12)).toBe('December 2024') }) it('formats quarterly period', () => { expect(formatPeriodLabel('quarterly', 2024, 3)).toBe('Kvartal 3 2024') }) it('formats yearly period', () => { expect(formatPeriodLabel('yearly', 2024, 1)).toBe('Helår 2024') }) }) describe('getVatDeclarationSummary', () => { it('calculates totals and detects payment', () => { const declaration: VatDeclaration = { period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' }, rutor: { ruta05: 2500, ruta06: 0, ruta07: 0, ruta10: 10000, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, ruta48: 1000, ruta49: 1500, }, invoiceCount: 5, transactionCount: 10, breakdown: { invoices: { ruta05: 2500, ruta06: 0, ruta07: 0, ruta10: 10000, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0 }, transactions: { ruta48: 1000 }, receipts: { ruta48: 0 }, }, } const summary = getVatDeclarationSummary(declaration) expect(summary.totalOutputVat).toBe(2500) expect(summary.totalInputVat).toBe(1000) expect(summary.vatToPay).toBe(1500) expect(summary.isRefund).toBe(false) }) it('identifies refund when ruta49 is negative', () => { const declaration: VatDeclaration = { period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' }, rutor: { ruta05: 500, ruta06: 0, ruta07: 0, ruta10: 2000, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, ruta48: 3000, ruta49: -2500, }, invoiceCount: 1, transactionCount: 20, breakdown: { invoices: { ruta05: 500, ruta06: 0, ruta07: 0, ruta10: 2000, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0 }, transactions: { ruta48: 3000 }, receipts: { ruta48: 0 }, }, } const summary = getVatDeclarationSummary(declaration) expect(summary.isRefund).toBe(true) expect(summary.vatToPay).toBe(-2500) }) }) // ============================================================ // Ledger-based VAT declaration tests // // Mock queue order per call: // [0] fetchAllRows: journal_entry_lines (VAT-relevant accounts) // [1] entry counts: journal_entries source_type // ============================================================ describe('calculateVatDeclaration', () => { it('returns all zeros when no ledger lines exist', async () => { results = [ { data: [], error: null }, { data: [], error: null }, ] const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1) expect(result.rutor.ruta05).toBe(0) expect(result.rutor.ruta06).toBe(0) expect(result.rutor.ruta07).toBe(0) expect(result.rutor.ruta48).toBe(0) expect(result.rutor.ruta49).toBe(0) expect(result.invoiceCount).toBe(0) expect(result.transactionCount).toBe(0) }) it('sums output VAT from 2611/2621/2631 credit balances', async () => { results = [ { data: [ { account_number: '2611', debit_amount: 0, credit_amount: 2500 }, { account_number: '2621', debit_amount: 0, credit_amount: 600 }, { account_number: '2631', debit_amount: 0, credit_amount: 180 }, { account_number: '3001', debit_amount: 0, credit_amount: 10000 }, { account_number: '3002', debit_amount: 0, credit_amount: 5000 }, { account_number: '3003', debit_amount: 0, credit_amount: 3000 }, ], error: null, }, { data: [{ source_type: 'invoice_created' }, { source_type: 'invoice_created' }], error: null }, ] const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1) expect(result.rutor.ruta05).toBe(2500) expect(result.rutor.ruta06).toBe(600) expect(result.rutor.ruta07).toBe(180) expect(result.rutor.ruta10).toBe(10000) expect(result.rutor.ruta11).toBe(5000) expect(result.rutor.ruta12).toBe(3000) expect(result.invoiceCount).toBe(2) }) it('sums input VAT from 2641 debit balance', async () => { results = [ { data: [ { account_number: '2641', debit_amount: 250, credit_amount: 0 }, { account_number: '2641', debit_amount: 120, credit_amount: 0 }, ], error: null, }, { data: [{ source_type: 'bank_transaction' }, { source_type: 'bank_transaction' }], error: null }, ] const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1) expect(result.rutor.ruta48).toBe(370) expect(result.transactionCount).toBe(2) }) it('includes calculated input VAT (2645) from EU reverse charge in ruta48', async () => { results = [ { data: [ { account_number: '2645', debit_amount: 500, credit_amount: 0 }, { account_number: '2641', debit_amount: 200, credit_amount: 0 }, ], error: null, }, { data: [], error: null }, ] const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1) // Both 2641 and 2645 debit balances sum into ruta48 expect(result.rutor.ruta48).toBe(700) }) it('maps EU/export revenue to ruta39/ruta40', async () => { results = [ { data: [ { account_number: '3308', debit_amount: 0, credit_amount: 8000 }, { account_number: '3305', debit_amount: 0, credit_amount: 12000 }, ], error: null, }, { data: [], error: null }, ] const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1) expect(result.rutor.ruta39).toBe(8000) expect(result.rutor.ruta40).toBe(12000) }) it('handles credit notes as net reduction on revenue/VAT accounts', async () => { results = [ { data: [ // Invoice: C2611 2500, C3001 10000 { account_number: '2611', debit_amount: 0, credit_amount: 2500 }, { account_number: '3001', debit_amount: 0, credit_amount: 10000 }, // Credit note reversal: D2611 625, D3001 2500 { account_number: '2611', debit_amount: 625, credit_amount: 0 }, { account_number: '3001', debit_amount: 2500, credit_amount: 0 }, ], error: null, }, { data: [{ source_type: 'invoice_created' }, { source_type: 'credit_note' }], error: null }, ] const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1) // Net: 2500 - 625 = 1875 output VAT, 10000 - 2500 = 7500 revenue expect(result.rutor.ruta05).toBe(1875) expect(result.rutor.ruta10).toBe(7500) expect(result.invoiceCount).toBe(2) }) it('calculates ruta49 as output minus input VAT', async () => { results = [ { data: [ { account_number: '2611', debit_amount: 0, credit_amount: 2500 }, { account_number: '3001', debit_amount: 0, credit_amount: 10000 }, { account_number: '2641', debit_amount: 350, credit_amount: 0 }, ], error: null, }, { data: [], error: null }, ] const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1) expect(result.rutor.ruta05).toBe(2500) expect(result.rutor.ruta48).toBe(350) expect(result.rutor.ruta49).toBe(2150) // 2500 - 350 }) it('detects refund when input VAT exceeds output VAT', async () => { results = [ { data: [ { account_number: '2611', debit_amount: 0, credit_amount: 500 }, { account_number: '2641', debit_amount: 3000, credit_amount: 0 }, ], error: null, }, { data: [], error: null }, ] const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1) expect(result.rutor.ruta49).toBe(-2500) // 500 - 3000 }) it('accepts accountingMethod parameter for backward compatibility', async () => { results = [ { data: [], error: null }, { data: [], error: null }, ] // Should not throw — parameter accepted but not used const result = await calculateVatDeclaration(supabase, 'user-1', 'monthly', 2024, 1, 'cash') expect(result.rutor.ruta49).toBe(0) }) it('handles all three VAT rates in a single period', async () => { results = [ { data: [ // 25% rate: 10,000 revenue, 2,500 VAT { account_number: '3001', debit_amount: 0, credit_amount: 10000 }, { account_number: '2611', debit_amount: 0, credit_amount: 2500 }, // 12% rate: 5,000 revenue, 600 VAT { account_number: '3002', debit_amount: 0, credit_amount: 5000 }, { account_number: '2621', debit_amount: 0, credit_amount: 600 }, // 6% rate: 3,000 revenue, 180 VAT { account_number: '3003', debit_amount: 0, credit_amount: 3000 }, { account_number: '2631', debit_amount: 0, credit_amount: 180 }, // Input VAT from purchases { account_number: '2641', debit_amount: 1000, credit_amount: 0 }, ], error: null, }, { data: [], error: null }, ] const result = await calculateVatDeclaration(supabase, 'user-1', 'quarterly', 2024, 1) expect(result.rutor.ruta05).toBe(2500) expect(result.rutor.ruta06).toBe(600) expect(result.rutor.ruta07).toBe(180) expect(result.rutor.ruta10).toBe(10000) expect(result.rutor.ruta11).toBe(5000) expect(result.rutor.ruta12).toBe(3000) expect(result.rutor.ruta48).toBe(1000) // Output: 2500 + 600 + 180 = 3280, Input: 1000 → Pay: 2280 expect(result.rutor.ruta49).toBe(2280) }) })