MattssonandClaude Fable 5
3ff12faa77
* fix(bookkeeping): reverse-charge VAT in booking templates is 25% of the base, not 20%
applyTemplate() extracted VAT out of the total (rate/(1+rate)) for every
vat line, including the fiktiv-moms pair of reverse-charge templates.
Under omvand skattskyldighet the supplier charges no VAT, so the total IS
the beskattningsunderlag: on 807.99 kr the seeded EU-purchase template
booked 161.60 kr (20%) on 2614/2645 instead of 202.00 kr (25%),
understating Ruta 30-32 and Ruta 48 on the momsdeklaration.
Fiktiv-moms lines (2614/2624/2634 output, 2615/2625/2635 import,
2645/2647 input) now compute amount x rate on top of the base.
deriveTemplateLinesFromBooking ("Spara som mall") gets the mirror fix:
RC legs no longer inflate the derived total (they net to zero), and RC
rates snap against the base, so a correct RC booking round-trips.
Counterparty/SIE learned patterns already strip RC legs and regenerate
them via generateReverseChargeLines with the gross base; those paths
were correct and are unchanged.
User-reported: "Er automatiska utrakning ar pa 20%, inte 25%".
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(bookkeeping): use roundOre for template VAT rounding (guard ratchet)
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* docs(bookkeeping): clarify fiktiv-moms comment: total is the base, booked amount is the VAT
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
---------
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
98 lines
4.0 KiB
Markdown
98 lines
4.0 KiB
Markdown
# Konteringspaket
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Reusable bookkeeping patterns, as data. One YAML file per pattern.
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These are the templates a user picks in the app when booking something common:
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representation, EU-handel, periodiseringsfond, löneutbetalning. They used to be
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rows frozen inside a database migration. They are files now, so correcting one
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is a one-line edit and a green CI run instead of a new migration.
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## Anatomy
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```yaml
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meta:
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slug: representation-avdragsgill-25-moms # filename must match, this is the public key
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order: 13 # display order, unique across the catalogue
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name: 'Representation (avdragsgill, 25% moms)'
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category: representation # eu_trade | tax_account | private_transfer |
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# salary | representation | year_end | vat |
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# financial | other
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entity_type: all # all | enskild_firma | aktiebolag
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description: >-
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Extern representation med avdragsgill moms. Max 300 kr/person exkl. moms.
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lines:
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- account: '6072' # BAS account, ALWAYS quoted (it is a string)
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label: 'Representation avdragsgill'
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side: debit
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type: business
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ratio: 0.8
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- account: '2641'
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label: 'Ingående moms'
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side: debit
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type: vat
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vat_rate: 0.25
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- account: '1930'
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label: 'Företagskonto'
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side: credit
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type: settlement
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ratio: 1.0
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```
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## The three line types
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The user types one total amount. The type decides how each line's amount is
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derived from it (`applyTemplate()` in `lib/bookkeeping/template-library.ts`):
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| Type | Amount | Carries |
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|---|---|---|
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| `vat` | `total * vat_rate / (1 + vat_rate)`; on fiktiv-moms accounts (reverse charge/import, e.g. 2614/2645) `total * vat_rate` on top of the base | `vat_rate`, never `ratio` |
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| `business` | `total * ratio` | `ratio`, never `vat_rate` |
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| `settlement` | `total * ratio` | `ratio`, never `vat_rate` |
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`settlement` is the money leg (the bank account, the reskontra). `business` is
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the cost or revenue. Putting a `ratio` on a `vat` line silently computes the
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wrong amount, so the schema rejects it rather than trusting you to remember.
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## Rules the CI gate enforces
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Run `npm run validate:packs` before pushing. It checks:
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1. The schema, including the `vat_rate` / `ratio` split above.
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2. Filename equals `meta.slug`.
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3. `meta.slug` and `meta.order` are unique across the catalogue.
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4. **Every account exists in the BAS 2026 chart.** A pack may only reference
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standard accounts, because a non-standard one cannot be seeded into a
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company's chart and the template will fail to apply.
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5. **The pack balances** at five probe amounts, applied through the real
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`applyTemplate()`. Debits must equal credits or the verifikat cannot post.
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6. Both a debit and a credit line are present.
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## Account numbers are strings
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`account: '1930'`, never `account: 1930`. YAML would read the unquoted form as
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a number, and a BAS account is an identifier, not a quantity. The schema
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rejects it, but quote it anyway so the file reads correctly.
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## Swedish stays Swedish
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`name`, `description` and `legal_note` are user-facing Swedish and are not
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translated, in either locale. They are statutory content, per
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`.claude/rules/i18n.md`.
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## Known-broken templates
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Four packs ported out of the original migration have pre-existing problems
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(an unbalanced salary template, and accounts that no longer exist in BAS 2026).
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They are listed in `KNOWN_BROKEN` in `scripts/validate-packs.ts` with the reason
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for each. They are quarantined, not accepted: the list may only shrink, and
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fixing one means deleting its entry. Each needs a Swedish accounting decision
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rather than a code change, which is why they were not fixed during the port.
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## Adding a pack
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1. Copy the closest existing file, rename it to your slug.
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2. Set `meta.order` to one past the current highest.
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3. Run `npm run validate:packs`.
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4. New user-facing strings go in the YAML, not in `messages/*.json`: a pack
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carries its own Swedish.
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