MattssonandClaude Opus 4.7
a53a119a2e
* feat(enable-banking): add support for account selection and syncing - Updated StoredAccount interface to include an 'enabled' flag for account syncing preferences. - Enhanced ensureFiscalPeriod function to handle overlapping fiscal periods with posted entries and opening balances. - Added tests for fiscal period validation and account syncing logic. - Implemented AccountPickerDialog component for user account selection. - Created API routes for PATCH /accounts and POST /sync to manage account syncing. - Introduced 'pending_selection' status for bank connections to allow user account selection before syncing. - Updated database migration to support new connection status and backfill existing accounts with enabled=true. * feat(enable-banking): implement account selection and consent event logging --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
1053 lines
37 KiB
TypeScript
1053 lines
37 KiB
TypeScript
import { describe, it, expect, vi, beforeEach } from 'vitest'
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// ============================================================
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// Mock — sequential result queue
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// ============================================================
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let resultIdx: number
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let results: Array<{ data?: unknown; error?: unknown }>
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function makeBuilder() {
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const b: Record<string, unknown> = {}
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for (const m of ['select', 'eq', 'in', 'gte', 'lte', 'lt', 'or', 'not', 'range']) {
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b[m] = vi.fn().mockReturnValue(b)
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}
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b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
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b.then = (resolve: (v: unknown) => void) => resolve(results[resultIdx++] ?? { data: null, error: null })
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return b
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}
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function makeClient() {
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return {
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from: vi.fn().mockImplementation(() => makeBuilder()),
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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} as any
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}
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import {
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calculatePeriodDates,
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formatPeriodLabel,
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getVatDeclarationSummary,
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calculateVatDeclaration,
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} from '../vat-declaration'
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import type { VatDeclaration } from '@/types'
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let supabase: ReturnType<typeof makeClient>
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beforeEach(() => {
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vi.clearAllMocks()
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resultIdx = 0
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results = []
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supabase = makeClient()
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})
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// ============================================================
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// Pure function tests — no mocks needed
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// ============================================================
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describe('calculatePeriodDates', () => {
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it('returns correct dates for monthly period', () => {
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const { start, end } = calculatePeriodDates('monthly', 2024, 1)
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expect(start).toBe('2024-01-01')
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expect(end).toBe('2024-01-31')
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})
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it('returns correct dates for monthly period 12 (December)', () => {
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const { start, end } = calculatePeriodDates('monthly', 2024, 12)
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expect(start).toBe('2024-12-01')
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expect(end).toBe('2024-12-31')
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})
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it('returns correct dates for quarterly period', () => {
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const q1 = calculatePeriodDates('quarterly', 2024, 1)
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expect(q1.start).toBe('2024-01-01')
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expect(q1.end).toBe('2024-03-31')
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const q4 = calculatePeriodDates('quarterly', 2024, 4)
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expect(q4.start).toBe('2024-10-01')
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expect(q4.end).toBe('2024-12-31')
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})
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it('returns full year for yearly period', () => {
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const { start, end } = calculatePeriodDates('yearly', 2024, 1)
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expect(start).toBe('2024-01-01')
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expect(end).toBe('2024-12-31')
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})
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})
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describe('formatPeriodLabel', () => {
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it('formats monthly period', () => {
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expect(formatPeriodLabel('monthly', 2024, 1)).toBe('Januari 2024')
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expect(formatPeriodLabel('monthly', 2024, 6)).toBe('Juni 2024')
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expect(formatPeriodLabel('monthly', 2024, 12)).toBe('December 2024')
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})
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it('formats quarterly period', () => {
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expect(formatPeriodLabel('quarterly', 2024, 3)).toBe('Kvartal 3 2024')
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})
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it('formats yearly period', () => {
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expect(formatPeriodLabel('yearly', 2024, 1)).toBe('Helår 2024')
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})
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})
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describe('getVatDeclarationSummary', () => {
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const emptyRc = { ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0, ruta30: 0, ruta31: 0, ruta32: 0 }
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const zeroExtras = { ruta08: 0, ruta35: 0, ruta36: 0, ruta37: 0, ruta38: 0, ruta41: 0, ruta42: 0, ruta50: 0, ruta60: 0, ruta61: 0, ruta62: 0 }
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it('calculates totals and detects payment', () => {
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const declaration: VatDeclaration = {
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period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' },
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rutor: {
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ruta05: 10000, ruta06: 0, ruta07: 0,
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ruta10: 2500, ruta11: 0, ruta12: 0,
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ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0,
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ruta30: 0, ruta31: 0, ruta32: 0,
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ruta39: 0, ruta40: 0,
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ruta48: 1000, ruta49: 1500,
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...zeroExtras,
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},
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invoiceCount: 5,
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transactionCount: 10,
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breakdown: {
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invoices: { ruta05: 10000, ruta06: 0, ruta07: 0, ruta10: 2500, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, base25: 10000, base12: 0, base6: 0 },
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transactions: { ruta48: 1000 },
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receipts: { ruta48: 0 },
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reverseCharge: emptyRc,
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},
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}
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const summary = getVatDeclarationSummary(declaration)
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expect(summary.totalOutputVat).toBe(2500)
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expect(summary.totalInputVat).toBe(1000)
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expect(summary.vatToPay).toBe(1500)
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expect(summary.isRefund).toBe(false)
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})
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it('identifies refund when ruta49 is negative', () => {
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const declaration: VatDeclaration = {
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period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' },
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rutor: {
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ruta05: 2000, ruta06: 0, ruta07: 0,
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ruta10: 500, ruta11: 0, ruta12: 0,
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ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0,
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ruta30: 0, ruta31: 0, ruta32: 0,
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ruta39: 0, ruta40: 0,
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ruta48: 3000, ruta49: -2500,
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...zeroExtras,
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},
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invoiceCount: 1,
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transactionCount: 20,
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breakdown: {
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invoices: { ruta05: 2000, ruta06: 0, ruta07: 0, ruta10: 500, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, base25: 2000, base12: 0, base6: 0 },
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transactions: { ruta48: 3000 },
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receipts: { ruta48: 0 },
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reverseCharge: emptyRc,
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},
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}
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const summary = getVatDeclarationSummary(declaration)
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expect(summary.isRefund).toBe(true)
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expect(summary.vatToPay).toBe(-2500)
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})
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it('includes ruta30-32 in totalOutputVat', () => {
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const declaration: VatDeclaration = {
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period: { type: 'monthly', year: 2024, period: 1, start: '2024-01-01', end: '2024-01-31' },
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rutor: {
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ruta05: 10000, ruta06: 0, ruta07: 0,
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ruta10: 2500, ruta11: 0, ruta12: 0,
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ruta20: 0, ruta21: 5000, ruta22: 0, ruta23: 0, ruta24: 0,
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ruta30: 1250, ruta31: 0, ruta32: 0,
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ruta39: 0, ruta40: 0,
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ruta48: 2250, ruta49: 1500,
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...zeroExtras,
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},
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invoiceCount: 2,
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transactionCount: 0,
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breakdown: {
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invoices: { ruta05: 10000, ruta06: 0, ruta07: 0, ruta10: 2500, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0, base25: 10000, base12: 0, base6: 0 },
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transactions: { ruta48: 0 },
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receipts: { ruta48: 0 },
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reverseCharge: { ruta20: 0, ruta21: 5000, ruta22: 0, ruta23: 0, ruta24: 0, ruta30: 1250, ruta31: 0, ruta32: 0 },
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},
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}
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const summary = getVatDeclarationSummary(declaration)
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// totalOutputVat = ruta10 + ruta30 = 2500 + 1250 = 3750
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expect(summary.totalOutputVat).toBe(3750)
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})
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})
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// ============================================================
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// Ledger-based VAT declaration tests
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//
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// After Phase 1b refactor, the calculator does TWO queries per call:
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// [0] fetchAllRows: journal_entry_lines on every account in ACCOUNT_RUTA
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// (26xx VAT, 3xxx revenue, 4xxx reverse-charge cost accounts)
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// [1] journal_entries source_type counts (used for invoice/transaction metadata)
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// ============================================================
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describe('calculateVatDeclaration', () => {
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it('returns all zeros when no ledger lines exist', async () => {
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results = [
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{ data: [], error: null }, // journal_entry_lines
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{ data: [], error: null }, // entry counts
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta05).toBe(0)
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expect(result.rutor.ruta10).toBe(0)
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expect(result.rutor.ruta11).toBe(0)
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expect(result.rutor.ruta12).toBe(0)
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expect(result.rutor.ruta30).toBe(0)
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expect(result.rutor.ruta31).toBe(0)
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expect(result.rutor.ruta32).toBe(0)
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expect(result.rutor.ruta48).toBe(0)
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expect(result.rutor.ruta49).toBe(0)
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expect(result.invoiceCount).toBe(0)
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expect(result.transactionCount).toBe(0)
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})
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it('sums output VAT to ruta10/11/12 and revenue to ruta05', async () => {
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results = [
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{
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data: [
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{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
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{ account_number: '2621', debit_amount: 0, credit_amount: 600 },
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{ account_number: '2631', debit_amount: 0, credit_amount: 180 },
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{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
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{ account_number: '3002', debit_amount: 0, credit_amount: 5000 },
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{ account_number: '3003', debit_amount: 0, credit_amount: 3000 },
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],
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error: null,
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},
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{ data: [{ source_type: 'invoice_created' }, { source_type: 'invoice_created' }], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta10).toBe(2500)
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expect(result.rutor.ruta11).toBe(600)
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expect(result.rutor.ruta12).toBe(180)
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expect(result.rutor.ruta05).toBe(18000)
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expect(result.breakdown.invoices.base25).toBe(10000)
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expect(result.breakdown.invoices.base12).toBe(5000)
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expect(result.breakdown.invoices.base6).toBe(3000)
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expect(result.invoiceCount).toBe(2)
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})
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it('sums input VAT from 2641 debit balance', async () => {
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results = [
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{
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data: [
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{ account_number: '2641', debit_amount: 250, credit_amount: 0 },
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{ account_number: '2641', debit_amount: 120, credit_amount: 0 },
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],
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error: null,
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},
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{ data: [{ source_type: 'bank_transaction' }, { source_type: 'bank_transaction' }], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta48).toBe(370)
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expect(result.transactionCount).toBe(2)
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})
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it('includes calculated input VAT (2645) from EU reverse charge in ruta48', async () => {
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results = [
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{
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data: [
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{ account_number: '2645', debit_amount: 500, credit_amount: 0 },
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{ account_number: '2641', debit_amount: 200, credit_amount: 0 },
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],
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error: null,
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},
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta48).toBe(700)
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})
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it('maps EU/export revenue to ruta39/ruta40', async () => {
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results = [
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{
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data: [
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{ account_number: '3308', debit_amount: 0, credit_amount: 8000 },
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{ account_number: '3305', debit_amount: 0, credit_amount: 12000 },
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],
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error: null,
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},
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta39).toBe(8000)
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expect(result.rutor.ruta40).toBe(12000)
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})
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it('handles credit notes as net reduction on revenue/VAT accounts', async () => {
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results = [
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{
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data: [
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// Invoice: C2611 2500, C3001 10000
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{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
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{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
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// Credit note reversal: D2611 625, D3001 2500
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{ account_number: '2611', debit_amount: 625, credit_amount: 0 },
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{ account_number: '3001', debit_amount: 2500, credit_amount: 0 },
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],
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error: null,
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},
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{ data: [{ source_type: 'invoice_created' }, { source_type: 'credit_note' }], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta10).toBe(1875)
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expect(result.rutor.ruta05).toBe(7500)
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expect(result.invoiceCount).toBe(2)
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})
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it('calculates ruta49 as output minus input VAT', async () => {
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results = [
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{
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data: [
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{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
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{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
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{ account_number: '2641', debit_amount: 350, credit_amount: 0 },
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],
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error: null,
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},
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta10).toBe(2500)
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expect(result.rutor.ruta05).toBe(10000)
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expect(result.rutor.ruta48).toBe(350)
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expect(result.rutor.ruta49).toBe(2150) // 2500 - 350
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})
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it('detects refund when input VAT exceeds output VAT', async () => {
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results = [
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{
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data: [
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{ account_number: '2611', debit_amount: 0, credit_amount: 500 },
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{ account_number: '2641', debit_amount: 3000, credit_amount: 0 },
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],
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error: null,
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},
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
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expect(result.rutor.ruta49).toBe(-2500) // 500 - 3000
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})
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it('accepts accountingMethod parameter for backward compatibility', async () => {
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results = [
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{ data: [], error: null },
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1, 'cash')
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expect(result.rutor.ruta49).toBe(0)
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})
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it('handles all three VAT rates in a single period', async () => {
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results = [
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{
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data: [
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{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
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||
{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
|
||
{ account_number: '3002', debit_amount: 0, credit_amount: 5000 },
|
||
{ account_number: '2621', debit_amount: 0, credit_amount: 600 },
|
||
{ account_number: '3003', debit_amount: 0, credit_amount: 3000 },
|
||
{ account_number: '2631', debit_amount: 0, credit_amount: 180 },
|
||
{ account_number: '2641', debit_amount: 1000, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'quarterly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta10).toBe(2500)
|
||
expect(result.rutor.ruta11).toBe(600)
|
||
expect(result.rutor.ruta12).toBe(180)
|
||
expect(result.rutor.ruta05).toBe(18000)
|
||
expect(result.rutor.ruta48).toBe(1000)
|
||
expect(result.rutor.ruta49).toBe(2280)
|
||
})
|
||
})
|
||
|
||
// ============================================================
|
||
// Reverse charge — purchase bases (ruta 20-24) sourced from cost accounts
|
||
// ============================================================
|
||
|
||
describe('calculateVatDeclaration — reverse charge', () => {
|
||
it('maps 2614/2624/2634 credit balances to ruta30/31/32', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
|
||
{ account_number: '2624', debit_amount: 0, credit_amount: 120 },
|
||
{ account_number: '2634', debit_amount: 0, credit_amount: 60 },
|
||
{ account_number: '2645', debit_amount: 1430, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta30).toBe(1250)
|
||
expect(result.rutor.ruta31).toBe(120)
|
||
expect(result.rutor.ruta32).toBe(60)
|
||
expect(result.rutor.ruta48).toBe(1430)
|
||
// ruta49 = (0+0+0 + 1250+120+60) - 1430 = 0
|
||
expect(result.rutor.ruta49).toBe(0)
|
||
})
|
||
|
||
it('includes ruta30-32 in ruta49 formula', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
|
||
{ account_number: '2641', debit_amount: 300, credit_amount: 0 },
|
||
{ account_number: '2645', debit_amount: 500, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta10).toBe(2500)
|
||
expect(result.rutor.ruta30).toBe(500)
|
||
expect(result.rutor.ruta48).toBe(800)
|
||
expect(result.rutor.ruta49).toBe(2200) // (2500 + 500) - 800
|
||
})
|
||
|
||
it('populates ruta20 from EU goods cost accounts (4515/4516/4517)', async () => {
|
||
// EU goods purchase: D 4515 25000, D 2645 6250, C 2614 6250, C 2440 25000
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '4515', debit_amount: 25000, credit_amount: 0 },
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 6250 },
|
||
{ account_number: '2645', debit_amount: 6250, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta20).toBe(25000)
|
||
expect(result.rutor.ruta21).toBe(0)
|
||
expect(result.rutor.ruta30).toBe(6250)
|
||
expect(result.rutor.ruta48).toBe(6250)
|
||
// Reverse charge is VAT-neutral: output VAT exactly offsets input VAT
|
||
expect(result.rutor.ruta49).toBe(0)
|
||
})
|
||
|
||
it('populates ruta21 from EU services cost accounts (4535/4536/4537)', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '4535', debit_amount: 5000, credit_amount: 0 },
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
|
||
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta21).toBe(5000)
|
||
expect(result.rutor.ruta20).toBe(0)
|
||
expect(result.rutor.ruta22).toBe(0)
|
||
expect(result.rutor.ruta30).toBe(1250)
|
||
expect(result.breakdown.reverseCharge.ruta21).toBe(5000)
|
||
expect(result.breakdown.reverseCharge.ruta30).toBe(1250)
|
||
})
|
||
|
||
it('populates ruta22 from non-EU services cost accounts (4531/4532/4533)', async () => {
|
||
// Anthropic-style: D 4531 3000, D 2645 750, C 2614 750, C 2440 3000
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '4531', debit_amount: 3000, credit_amount: 0 },
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 750 },
|
||
{ account_number: '2645', debit_amount: 750, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta22).toBe(3000)
|
||
expect(result.rutor.ruta21).toBe(0)
|
||
expect(result.rutor.ruta20).toBe(0)
|
||
expect(result.rutor.ruta30).toBe(750)
|
||
})
|
||
|
||
it('populates ruta23 from domestic goods reverse-charge cost accounts (4415/4416/4417)', async () => {
|
||
// Domestic mobile reverse charge: D 4415 100000, D 2647 25000, C 2614 25000, C 2440 100000
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '4415', debit_amount: 100000, credit_amount: 0 },
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 25000 },
|
||
{ account_number: '2647', debit_amount: 25000, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta23).toBe(100000)
|
||
expect(result.rutor.ruta24).toBe(0)
|
||
expect(result.rutor.ruta30).toBe(25000)
|
||
expect(result.rutor.ruta48).toBe(25000)
|
||
expect(result.rutor.ruta49).toBe(0) // VAT-neutral
|
||
})
|
||
|
||
it('populates ruta24 from domestic services reverse-charge cost accounts (4425/4426/4427)', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '4425', debit_amount: 8000, credit_amount: 0 },
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 2000 },
|
||
{ account_number: '2647', debit_amount: 2000, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta24).toBe(8000)
|
||
expect(result.rutor.ruta23).toBe(0)
|
||
expect(result.rutor.ruta30).toBe(2000)
|
||
})
|
||
|
||
it('returns zero ruta20-24 when no reverse-charge cost-account activity', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta20).toBe(0)
|
||
expect(result.rutor.ruta21).toBe(0)
|
||
expect(result.rutor.ruta22).toBe(0)
|
||
expect(result.rutor.ruta23).toBe(0)
|
||
expect(result.rutor.ruta24).toBe(0)
|
||
})
|
||
|
||
it('reverse-charge credit notes net out the cost-account debit balance', async () => {
|
||
// Original purchase: D 4535 5000; reversal (credit note): C 4535 1000
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '4535', debit_amount: 5000, credit_amount: 0 },
|
||
{ account_number: '4535', debit_amount: 0, credit_amount: 1000 },
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
|
||
{ account_number: '2614', debit_amount: 250, credit_amount: 0 },
|
||
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
|
||
{ account_number: '2645', debit_amount: 0, credit_amount: 250 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta21).toBe(4000) // 5000 - 1000
|
||
expect(result.rutor.ruta30).toBe(1000) // 1250 - 250
|
||
expect(result.rutor.ruta48).toBe(1000) // 1250 - 250
|
||
})
|
||
|
||
it('maps domestic reverse-charge input VAT (2647) to ruta48', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2647', debit_amount: 500, credit_amount: 0 },
|
||
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta48).toBe(500)
|
||
expect(result.rutor.ruta30).toBe(500)
|
||
expect(result.rutor.ruta49).toBe(0)
|
||
})
|
||
})
|
||
|
||
// ============================================================
|
||
// Import (ruta 50, 60-62) and Ruta 06 (uttag) and Ruta 42 (exempt)
|
||
// ============================================================
|
||
|
||
describe('calculateVatDeclaration — import, uttag, exempt', () => {
|
||
it('maps import VAT accounts (2615/2625/2635) to ruta60/61/62', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2615', debit_amount: 0, credit_amount: 2500 },
|
||
{ account_number: '2625', debit_amount: 0, credit_amount: 600 },
|
||
{ account_number: '2635', debit_amount: 0, credit_amount: 180 },
|
||
{ account_number: '2641', debit_amount: 3280, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta60).toBe(2500)
|
||
expect(result.rutor.ruta61).toBe(600)
|
||
expect(result.rutor.ruta62).toBe(180)
|
||
expect(result.rutor.ruta49).toBe(0) // 3280 - 3280
|
||
})
|
||
|
||
it('populates ruta50 (import beskattningsunderlag) from 4545-4547', async () => {
|
||
// Full import flow: D 4545 10000, C 2615 2500, D 2641 2500
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '4545', debit_amount: 10000, credit_amount: 0 },
|
||
{ account_number: '2615', debit_amount: 0, credit_amount: 2500 },
|
||
{ account_number: '2641', debit_amount: 2500, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
// Ruta 50 (base) and Ruta 60 (output VAT) BOTH non-zero — required by SKV §4.1.1.4
|
||
// ERROR rule "Det måste finnas ett belopp i fält 50, eftersom det finns ett belopp i 60-62"
|
||
expect(result.rutor.ruta50).toBe(10000)
|
||
expect(result.rutor.ruta60).toBe(2500)
|
||
expect(result.rutor.ruta48).toBe(2500)
|
||
})
|
||
|
||
it('populates ruta06 from uttag accounts (3401/3402/3403)', async () => {
|
||
// Uttag: D 2010 (private withdrawal); C 3401 1000 + C 2612 250 (25% rate uttag)
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '3401', debit_amount: 0, credit_amount: 1000 },
|
||
{ account_number: '2612', debit_amount: 0, credit_amount: 250 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta06).toBe(1000)
|
||
expect(result.rutor.ruta10).toBe(250) // 2612 maps to ruta10 (25% output VAT including uttag)
|
||
})
|
||
|
||
it('expanded ruta42 covers 3004, 3100, 3404, 3994, 3980', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '3004', debit_amount: 0, credit_amount: 1000 },
|
||
{ account_number: '3100', debit_amount: 0, credit_amount: 2000 },
|
||
{ account_number: '3404', debit_amount: 0, credit_amount: 500 },
|
||
{ account_number: '3980', debit_amount: 0, credit_amount: 3000 },
|
||
{ account_number: '3994', debit_amount: 0, credit_amount: 1500 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta42).toBe(8000) // 1000+2000+500+3000+1500
|
||
})
|
||
|
||
it('maps EU/export revenue variants (3108/3105) to ruta35/36', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '3108', debit_amount: 0, credit_amount: 15000 },
|
||
{ account_number: '3105', debit_amount: 0, credit_amount: 8000 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta35).toBe(15000)
|
||
expect(result.rutor.ruta36).toBe(8000)
|
||
})
|
||
|
||
it('maps output VAT variant accounts (2612/2623/2636) to correct rutor', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2612', debit_amount: 0, credit_amount: 1000 }, // egna uttag 25%
|
||
{ account_number: '2623', debit_amount: 0, credit_amount: 200 }, // uthyrning 12%
|
||
{ account_number: '2636', debit_amount: 0, credit_amount: 50 }, // VMB 6%
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta10).toBe(1000)
|
||
expect(result.rutor.ruta11).toBe(200)
|
||
expect(result.rutor.ruta12).toBe(50)
|
||
})
|
||
|
||
it('handles zero output VAT on some rates but non-zero on others', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2621', debit_amount: 0, credit_amount: 600 },
|
||
{ account_number: '3002', debit_amount: 0, credit_amount: 5000 },
|
||
{ account_number: '2641', debit_amount: 200, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [{ source_type: 'invoice_created' }], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta10).toBe(0)
|
||
expect(result.rutor.ruta11).toBe(600)
|
||
expect(result.rutor.ruta12).toBe(0)
|
||
expect(result.rutor.ruta48).toBe(200)
|
||
expect(result.rutor.ruta49).toBe(400) // 600 - 200
|
||
})
|
||
|
||
it('rounds sub-öre amounts via Math.round * 100 / 100', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2611', debit_amount: 0, credit_amount: 0.001 },
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 0.004 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta10).toBe(0)
|
||
expect(result.rutor.ruta05).toBe(0)
|
||
})
|
||
})
|
||
|
||
// ============================================================
|
||
// SKV §4.1.1.4 cross-field contract checks
|
||
//
|
||
// Skatteverket's kontrollera endpoint runs these checks server-side. Mirror
|
||
// them locally so we catch declaration drift in unit tests, before a network
|
||
// call. ERROR rules block submission; WARNING rules don't.
|
||
// ============================================================
|
||
|
||
describe('SKV §4.1.1.4 cross-field contracts', () => {
|
||
it('ERROR — taxable sales base requires output VAT (rule 1)', async () => {
|
||
// SKV: if any of momspliktigForsaljning/momspliktigaUttag/vinstmarginal/hyresInkomst > 0,
|
||
// at least one of momsForsaljningUtgaende{Hog,Medel,Lag} must be > 0.
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
|
||
// No 2611/2621/2631 booked — would trigger SKV ERROR
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
const r = result.rutor
|
||
|
||
const hasBase = r.ruta05 + r.ruta06 + r.ruta07 + r.ruta08 > 0
|
||
const hasOutput = r.ruta10 + r.ruta11 + r.ruta12 > 0
|
||
expect(hasBase).toBe(true)
|
||
expect(hasOutput).toBe(false)
|
||
// Local invariant: this combination would fail SKV kontrollera with ERROR.
|
||
// The calculator does not auto-correct — the ledger must be fixed upstream.
|
||
})
|
||
|
||
it('ERROR — reverse-charge purchase base requires output VAT (rule 3)', async () => {
|
||
// If any of inkopVarorEU/inkopTjansterEU/inkopTjansterUtanforEU/inkopVarorSE/inkopTjansterSE > 0,
|
||
// at least one of momsInkopUtgaende{Hog,Medel,Lag} must be > 0.
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '4535', debit_amount: 5000, credit_amount: 0 },
|
||
// No 2614/2624/2634 booked — would trigger SKV ERROR
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
const r = result.rutor
|
||
|
||
const hasRcBase = r.ruta20 + r.ruta21 + r.ruta22 + r.ruta23 + r.ruta24 > 0
|
||
const hasRcOutput = r.ruta30 + r.ruta31 + r.ruta32 > 0
|
||
expect(hasRcBase).toBe(true)
|
||
expect(hasRcOutput).toBe(false)
|
||
})
|
||
|
||
it('ERROR — import base requires import output VAT (rule 5)', async () => {
|
||
// If import (ruta50) > 0, at least one of momsImportUtgaende{Hog,Medel,Lag} must be > 0.
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '4545', debit_amount: 10000, credit_amount: 0 },
|
||
// No 2615/2625/2635 booked — would trigger SKV ERROR
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
const r = result.rutor
|
||
|
||
expect(r.ruta50).toBe(10000)
|
||
expect(r.ruta60 + r.ruta61 + r.ruta62).toBe(0)
|
||
})
|
||
|
||
it('ERROR — import output VAT requires import base (rule 6)', async () => {
|
||
// If any of momsImportUtgaende{Hog,Medel,Lag} > 0, import (ruta50) must be > 0.
|
||
// This is the BLOCKER scenario the Phase 1b refactor fixes: previously ruta50 was
|
||
// never populated, so any import VAT booking would fail SKV's contract.
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2615', debit_amount: 0, credit_amount: 2500 },
|
||
{ account_number: '2641', debit_amount: 2500, credit_amount: 0 },
|
||
{ account_number: '4545', debit_amount: 10000, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
const r = result.rutor
|
||
|
||
// Both populated — passes SKV's rule 6
|
||
expect(r.ruta50).toBe(10000)
|
||
expect(r.ruta60).toBe(2500)
|
||
})
|
||
|
||
it('ERROR — summaMoms must equal (ruta10+11+12+30+31+32+60+61+62) − ruta48 (rule 7)', async () => {
|
||
// The calculator computes ruta49 from the formula directly, so this invariant
|
||
// holds by construction. This test is the canary that catches drift if anyone
|
||
// ever adds an extra term or rate to the form.
|
||
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: '2614', debit_amount: 0, credit_amount: 1250 },
|
||
{ account_number: '2615', debit_amount: 0, credit_amount: 500 },
|
||
{ account_number: '2641', debit_amount: 1000, credit_amount: 0 },
|
||
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
const r = result.rutor
|
||
|
||
const expected = r.ruta10 + r.ruta11 + r.ruta12
|
||
+ r.ruta30 + r.ruta31 + r.ruta32
|
||
+ r.ruta60 + r.ruta61 + r.ruta62
|
||
- r.ruta48
|
||
expect(r.ruta49).toBe(expected)
|
||
})
|
||
})
|
||
|
||
// ============================================================
|
||
// Parent/summary BAS accounts — 2610/2620/2630 (output),
|
||
// 2618/2628/2638 (vilande), 2640 (input parent).
|
||
//
|
||
// Users who post directly to the group account (manual entries, SIE imports,
|
||
// alternate templates) had their balances silently dropped before this fix
|
||
// because only the leaf accounts were mapped.
|
||
// ============================================================
|
||
|
||
describe('calculateVatDeclaration — parent/summary accounts', () => {
|
||
it('maps 2610 (parent) to ruta10 when posted directly', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '1910', debit_amount: 12500, credit_amount: 0 },
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
|
||
{ account_number: '2610', debit_amount: 0, credit_amount: 2500 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta05).toBe(10000)
|
||
expect(result.rutor.ruta10).toBe(2500)
|
||
expect(result.rutor.ruta49).toBe(2500) // owed, not refund
|
||
})
|
||
|
||
it('maps 2620 (parent) to ruta11 and 2630 (parent) to ruta12', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2620', debit_amount: 0, credit_amount: 600 },
|
||
{ account_number: '2630', debit_amount: 0, credit_amount: 180 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta11).toBe(600)
|
||
expect(result.rutor.ruta12).toBe(180)
|
||
})
|
||
|
||
it('maps vilande output VAT (2618/2628/2638) to ruta10/11/12', async () => {
|
||
// Vilande accounts hold output VAT for invoices that have been sent but not
|
||
// yet paid, used by cash-method bookkeepers per BFNAR 2006:1.
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2618', debit_amount: 0, credit_amount: 500 },
|
||
{ account_number: '2628', debit_amount: 0, credit_amount: 120 },
|
||
{ account_number: '2638', debit_amount: 0, credit_amount: 60 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta10).toBe(500)
|
||
expect(result.rutor.ruta11).toBe(120)
|
||
expect(result.rutor.ruta12).toBe(60)
|
||
})
|
||
|
||
it('sums parent and sub-account balances on the same ruta', async () => {
|
||
// If a ledger has activity on both the parent and the sub-accounts (mixed
|
||
// bookkeeping practice, SIE imports, etc.), the ruta reflects the literal
|
||
// ledger total — accounting truth wins.
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2610', debit_amount: 0, credit_amount: 1000 },
|
||
{ account_number: '2611', debit_amount: 0, credit_amount: 500 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta10).toBe(1500)
|
||
})
|
||
|
||
it('maps 2640 (input VAT parent) to ruta48', async () => {
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '2640', debit_amount: 200, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||
|
||
expect(result.rutor.ruta48).toBe(200)
|
||
expect(result.rutor.ruta49).toBe(-200) // refund
|
||
})
|
||
|
||
it('reproduces the user-reported bug: 2610 balance now reaches ruta10', async () => {
|
||
// Customer screenshot scenario (simplified): 3001 + 2610 booked with the
|
||
// correct VAT amount on the parent account. Before the fix, ruta10 read 0
|
||
// and ruta49 incorrectly showed a refund.
|
||
results = [
|
||
{
|
||
data: [
|
||
{ account_number: '3001', debit_amount: 0, credit_amount: 21600 },
|
||
{ account_number: '2610', debit_amount: 0, credit_amount: 9768 },
|
||
{ account_number: '2641', debit_amount: 7048.45, credit_amount: 0 },
|
||
],
|
||
error: null,
|
||
},
|
||
{ data: [], error: null },
|
||
]
|
||
|
||
const result = await calculateVatDeclaration(supabase, 'company-1', 'yearly', 2025, 1)
|
||
|
||
expect(result.rutor.ruta05).toBe(21600)
|
||
expect(result.rutor.ruta10).toBe(9768)
|
||
expect(result.rutor.ruta48).toBe(7048.45)
|
||
expect(result.rutor.ruta49).toBe(2719.55) // 9768 − 7048.45, owed (was −7048.45 pre-fix)
|
||
})
|
||
})
|