Mattsson
e11f70b347
* refactor: optimize page loading and data fetching * fix: resolve recurring production runtime errors * feat: add MCP company and customer updates * fix: handle year-end tax adjustments * feat: harden annual report compliance * fix: expand invoice logo and font support * fix: sanitize API route error responses * fix: sanitize user-facing error messages * feat: persist onboarding and tax assessment notices * fix: reduce cloud backup audit churn * feat: refine invoice editor layout * fix: show saved tax adjustments in INK2 * fix: complete annual report API mappings * docs: record operational safeguards and decisions * fix: harden annual report review findings * fix: adjust column span for description based on VAT registration * New css class name
975 lines
29 KiB
TypeScript
975 lines
29 KiB
TypeScript
import type { SupabaseClient } from '@supabase/supabase-js'
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import { fetchAllRows } from '@/lib/supabase/fetch-all'
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import { loadTaxAdjustmentSnapshot } from '@/lib/bokslut/tax-provision/tax-adjustment-service'
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import type {
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FiscalPeriod,
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JournalEntry,
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JournalEntryLine,
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} from '@/types'
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import type {
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INK2Declaration,
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INK2RRutor,
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INK2Rutor,
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INK2SRutor,
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INK2AccountMapping,
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INK2RSRUCode,
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} from './types'
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import {
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INK2R_ASSET_CODES,
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INK2R_EQUITY_LIABILITY_CODES,
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} from './types'
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/**
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* INK2 Declaration Engine
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*
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* Generates INK2 (huvudblankett), INK2R (räkenskapsschema), and INK2S
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* (skattemässiga justeringar) for aktiebolag tax reporting.
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*
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* Account mappings follow the official BAS-to-SRU mapping from
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* bas.se/kontoplaner/sru/ and Skatteverket field code spec.
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*
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* INK2R contains the full balance sheet + income statement.
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* INK2S auto-derives basic fields (result + tax → taxable result), as well as
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* periodiseringsfond and överavskrivningar when those have been posted via the
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* bokslut-dispositions calculators in lib/bokslut/.
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*/
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/**
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* BAS-to-SRU account mappings for INK2R
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* Source: bas.se/kontoplaner/sru/ (stable since 2017)
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*/
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export const INK2R_ACCOUNT_MAPPINGS: INK2AccountMapping[] = [
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// ---- Balance sheet: Assets ----
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{
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sruCode: '7201',
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description: 'Koncessioner, patent, licenser, varumärken, goodwill',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1010', end: '1079' },
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{ start: '1090', end: '1099' },
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],
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},
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{
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sruCode: '7202',
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description: 'Förskott immateriella anläggningstillgångar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1080', end: '1089' }],
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},
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{
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sruCode: '7214',
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description: 'Byggnader och mark',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1100', end: '1119' },
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{ start: '1130', end: '1179' },
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{ start: '1190', end: '1199' },
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],
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},
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{
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sruCode: '7215',
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description: 'Maskiner, inventarier, övriga materiella',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1200', end: '1299' }],
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},
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{
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sruCode: '7216',
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description: 'Förbättringsutgifter på annans fastighet',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1120', end: '1129' }],
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},
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{
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sruCode: '7217',
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description: 'Pågående nyanläggningar, förskott materiella',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1180', end: '1189' }],
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},
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{
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sruCode: '7230',
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description: 'Andelar i koncernföretag',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1311', end: '1316' }],
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},
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{
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sruCode: '7231',
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description: 'Andelar i intresseföretag',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1330', end: '1338' }],
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},
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{
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sruCode: '7233',
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description: 'Ägarintressen övriga företag + långfristiga värdepapper',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1350', end: '1359' },
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{ start: '1380', end: '1389' },
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],
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},
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{
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sruCode: '7232',
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description: 'Fordringar koncern/intresse',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1320', end: '1329' },
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{ start: '1340', end: '1349' },
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],
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},
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{
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sruCode: '7234',
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description: 'Lån till delägare eller närstående',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1360', end: '1369' }],
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},
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{
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sruCode: '7235',
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description: 'Övriga långfristiga fordringar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1370', end: '1379' },
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{ start: '1390', end: '1399' },
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],
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},
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{
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sruCode: '7241',
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description: 'Råvaror och förnödenheter',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1410', end: '1419' }],
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},
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{
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sruCode: '7242',
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description: 'Varor under tillverkning',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1440', end: '1449' }],
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},
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{
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sruCode: '7243',
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description: 'Färdiga varor och handelsvaror',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1450', end: '1469' }],
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},
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{
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sruCode: '7244',
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description: 'Övriga lagertillgångar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1470', end: '1489' }],
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},
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{
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sruCode: '7245',
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description: 'Pågående arbeten för annans räkning',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1490', end: '1499' }],
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},
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{
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sruCode: '7246',
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description: 'Förskott till leverantörer',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1400', end: '1409' }],
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},
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{
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sruCode: '7251',
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description: 'Kundfordringar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1500', end: '1519' }],
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},
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{
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sruCode: '7252',
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description: 'Fordringar koncern/intresse (kortfristiga)',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1560', end: '1579' }],
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},
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{
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sruCode: '7261',
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description: 'Övriga fordringar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1520', end: '1559' },
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{ start: '1580', end: '1599' },
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{ start: '1600', end: '1619' },
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{ start: '1621', end: '1699' },
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],
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},
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{
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sruCode: '7262',
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description: 'Upparbetad men ej fakturerad intäkt',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1620', end: '1620' }],
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},
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{
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sruCode: '7263',
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description: 'Förutbetalda kostnader och upplupna intäkter',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1700', end: '1799' }],
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},
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{
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sruCode: '7270',
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description: 'Andelar i koncernföretag (kortfristiga)',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1860', end: '1869' }],
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},
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{
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sruCode: '7271',
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description: 'Övriga kortfristiga placeringar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1800', end: '1859' },
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{ start: '1870', end: '1899' },
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],
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},
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{
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sruCode: '7281',
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description: 'Kassa, bank och redovisningsmedel',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1900', end: '1999' }],
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},
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// ---- Balance sheet: Equity & Liabilities ----
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{
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sruCode: '7301',
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description: 'Bundet eget kapital',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2010', end: '2089' }],
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},
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{
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sruCode: '7302',
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description: 'Fritt eget kapital',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2090', end: '2099' }],
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},
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{
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sruCode: '7321',
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description: 'Periodiseringsfonder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [
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{ start: '2100', end: '2109' },
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{ start: '2110', end: '2129' },
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],
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},
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{
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sruCode: '7322',
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description: 'Ackumulerade överavskrivningar',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2150', end: '2159' }],
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},
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{
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sruCode: '7323',
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description: 'Övriga obeskattade reserver',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [
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{ start: '2130', end: '2149' },
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{ start: '2160', end: '2199' },
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],
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},
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{
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sruCode: '7331',
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description: 'Pensionsavsättningar tryggandelagen',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2210', end: '2219' }],
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},
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{
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sruCode: '7332',
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description: 'Övriga pensionsavsättningar',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2220', end: '2229' }],
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},
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{
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sruCode: '7333',
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description: 'Övriga avsättningar',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2230', end: '2299' }],
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},
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{
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sruCode: '7350',
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description: 'Obligationslån',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [
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{ start: '2300', end: '2319' },
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{ start: '2320', end: '2329' },
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],
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},
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{
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sruCode: '7351',
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description: 'Checkräkningskredit (långfristig)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2330', end: '2339' }],
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},
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{
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sruCode: '7352',
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description: 'Övriga skulder kreditinstitut (långfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2340', end: '2359' }],
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},
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{
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sruCode: '7353',
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description: 'Skulder koncern/intresse (långfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2360', end: '2379' }],
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},
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{
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sruCode: '7354',
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description: 'Övriga skulder (långfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2380', end: '2399' }],
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},
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{
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sruCode: '7360',
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description: 'Checkräkningskredit (kortfristig)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2410', end: '2419' }],
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},
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{
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sruCode: '7361',
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description: 'Övriga skulder kreditinstitut (kortfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2420', end: '2439' }],
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},
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{
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sruCode: '7362',
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description: 'Förskott från kunder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2400', end: '2409' }],
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},
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{
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sruCode: '7363',
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description: 'Pågående arbeten (skuldsida)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2450', end: '2459' }],
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},
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{
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sruCode: '7364',
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description: 'Fakturerad men ej upparbetad intäkt',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2460', end: '2469' }],
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},
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{
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sruCode: '7365',
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description: 'Leverantörsskulder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2440', end: '2449' }],
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},
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{
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sruCode: '7366',
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description: 'Växelskulder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2490', end: '2490' }],
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},
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{
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sruCode: '7367',
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description: 'Skulder koncern/intresse (kortfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2470', end: '2479' }],
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},
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{
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sruCode: '7369',
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description: 'Övriga skulder (kortfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [
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{ start: '2480', end: '2489' },
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{ start: '2491', end: '2499' },
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{ start: '2600', end: '2799' },
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{ start: '2800', end: '2899' },
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],
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},
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{
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sruCode: '7368',
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description: 'Skatteskulder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2500', end: '2599' }],
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},
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{
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sruCode: '7370',
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description: 'Upplupna kostnader och förutbetalda intäkter',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2900', end: '2999' }],
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},
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// ---- Income statement ----
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{
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sruCode: '7410',
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description: 'Nettoomsättning',
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section: 'income_statement',
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normalBalance: 'credit',
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accountRanges: [{ start: '3000', end: '3799' }],
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},
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{
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sruCode: '7412',
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description: 'Aktiverat arbete för egen räkning',
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section: 'income_statement',
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normalBalance: 'credit',
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accountRanges: [{ start: '3800', end: '3899' }],
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},
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{
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sruCode: '7413',
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description: 'Övriga rörelseintäkter',
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section: 'income_statement',
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normalBalance: 'credit',
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accountRanges: [{ start: '3900', end: '3999' }],
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},
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{
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sruCode: '7411',
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description: 'Förändring av lager',
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section: 'income_statement',
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normalBalance: 'net',
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accountRanges: [{ start: '4900', end: '4999' }],
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},
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{
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sruCode: '7511',
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description: 'Råvaror och förnödenheter',
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section: 'income_statement',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '4000', end: '4499' },
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{ start: '4500', end: '4599' },
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{ start: '4700', end: '4899' },
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],
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},
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{
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sruCode: '7512',
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description: 'Handelsvaror',
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section: 'income_statement',
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normalBalance: 'debit',
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accountRanges: [{ start: '4600', end: '4699' }],
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},
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// CRITICAL: BAS 5000-6999 ALL map to SRU 7513
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{
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sruCode: '7513',
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description: 'Övriga externa kostnader',
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section: 'income_statement',
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normalBalance: 'debit',
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accountRanges: [{ start: '5000', end: '6999' }],
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},
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{
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sruCode: '7514',
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description: 'Personalkostnader',
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section: 'income_statement',
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normalBalance: 'debit',
|
|
accountRanges: [{ start: '7000', end: '7699' }],
|
|
},
|
|
{
|
|
sruCode: '7515',
|
|
description: 'Av- och nedskrivningar materiella/immateriella',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '7800', end: '7899' }],
|
|
},
|
|
{
|
|
sruCode: '7516',
|
|
description: 'Nedskrivningar omsättningstillgångar',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '7700', end: '7799' }],
|
|
},
|
|
{
|
|
sruCode: '7517',
|
|
description: 'Övriga rörelsekostnader',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '7900', end: '7999' }],
|
|
},
|
|
{
|
|
sruCode: '7414',
|
|
description: 'Resultat från andelar i koncernföretag',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
accountRanges: [{ start: '8000', end: '8099' }],
|
|
},
|
|
{
|
|
sruCode: '7415',
|
|
description: 'Resultat från andelar i intresseföretag',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
accountRanges: [{ start: '8100', end: '8199' }],
|
|
},
|
|
{
|
|
sruCode: '7423',
|
|
description: 'Resultat från övriga företag med ägarintresse',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
accountRanges: [{ start: '8200', end: '8269' }],
|
|
},
|
|
{
|
|
sruCode: '7416',
|
|
description: 'Resultat från övriga finansiella anläggningstillgångar',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
accountRanges: [{ start: '8270', end: '8299' }],
|
|
},
|
|
{
|
|
sruCode: '7417',
|
|
description: 'Övriga ränteintäkter och liknande',
|
|
section: 'income_statement',
|
|
normalBalance: 'credit',
|
|
accountRanges: [{ start: '8300', end: '8399' }],
|
|
},
|
|
{
|
|
sruCode: '7522',
|
|
description: 'Räntekostnader och liknande',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8400', end: '8499' }],
|
|
},
|
|
{
|
|
sruCode: '7521',
|
|
description: 'Nedskrivningar finansiella anläggningstillgångar',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8500', end: '8599' }],
|
|
},
|
|
// Bokslutsdispositioner: account numbers per BAS 2020 (verified against
|
|
// lib/bookkeeping/bas-data/class-8-financial.ts).
|
|
{
|
|
sruCode: '7525',
|
|
description: 'Avsättning till periodiseringsfond',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8811', end: '8811' }],
|
|
},
|
|
{
|
|
sruCode: '7420',
|
|
description: 'Återföring av periodiseringsfond',
|
|
section: 'income_statement',
|
|
normalBalance: 'credit',
|
|
accountRanges: [{ start: '8819', end: '8819' }],
|
|
},
|
|
{
|
|
sruCode: '7419',
|
|
description: 'Mottagna koncernbidrag',
|
|
section: 'income_statement',
|
|
normalBalance: 'credit',
|
|
accountRanges: [{ start: '8820', end: '8820' }],
|
|
},
|
|
{
|
|
sruCode: '7524',
|
|
description: 'Lämnade koncernbidrag',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8830', end: '8830' }],
|
|
},
|
|
{
|
|
sruCode: '7421',
|
|
description: 'Förändring av överavskrivningar',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
// 8850 = grupp, 8851-8853 = per kategori (immateriella, byggnader, M&I)
|
|
accountRanges: [{ start: '8850', end: '8859' }],
|
|
},
|
|
{
|
|
sruCode: '7422',
|
|
description: 'Övriga bokslutsdispositioner',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
// 8840 = Lämnade gottgörelser, 8860-8899 = övriga
|
|
accountRanges: [
|
|
{ start: '8840', end: '8840' },
|
|
{ start: '8860', end: '8899' },
|
|
],
|
|
},
|
|
{
|
|
sruCode: '7528',
|
|
description: 'Skatt på årets resultat',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8900', end: '8989' }],
|
|
},
|
|
// 7450/7550 (årets resultat vinst/förlust) are calculated, not mapped from accounts
|
|
]
|
|
|
|
/**
|
|
* Check if an account number falls within a mapping's ranges
|
|
*/
|
|
export function isAccountInMapping(accountNumber: string, mapping: INK2AccountMapping): boolean {
|
|
for (const range of mapping.accountRanges) {
|
|
if (accountNumber >= range.start && accountNumber <= range.end) {
|
|
if (range.exclude && range.exclude.includes(accountNumber)) {
|
|
continue
|
|
}
|
|
return true
|
|
}
|
|
}
|
|
return false
|
|
}
|
|
|
|
/**
|
|
* Truncate to nearest krona (drop öre) per SFL 22 kap. 1 §
|
|
*/
|
|
function truncateToKrona(value: number): number {
|
|
return value >= 0 ? Math.floor(value) : Math.ceil(value)
|
|
}
|
|
|
|
/**
|
|
* Check if the balance sheet totals differ beyond the expected rounding tolerance.
|
|
*/
|
|
export function checkBalanceWarning(totalAssets: number, totalEquityLiabilities: number): string | null {
|
|
const balanceDiff = Math.abs(totalAssets - totalEquityLiabilities)
|
|
const ROUNDING_TOLERANCE_KR = 2
|
|
if (balanceDiff > ROUNDING_TOLERANCE_KR && (totalAssets > 0 || totalEquityLiabilities > 0)) {
|
|
return `Balansräkningen är inte i balans. Tillgångar: ${totalAssets} kr, Eget kapital och skulder: ${totalEquityLiabilities} kr (differens: ${balanceDiff} kr).`
|
|
}
|
|
return null
|
|
}
|
|
|
|
/** Create zero-initialized INK2R rutor */
|
|
function createEmptyINK2RRutor(): INK2RRutor {
|
|
return {
|
|
'7201': 0, '7202': 0, '7214': 0, '7215': 0, '7216': 0, '7217': 0,
|
|
'7230': 0, '7231': 0, '7233': 0, '7232': 0, '7234': 0, '7235': 0,
|
|
'7241': 0, '7242': 0, '7243': 0, '7244': 0, '7245': 0, '7246': 0,
|
|
'7251': 0, '7252': 0, '7261': 0, '7262': 0, '7263': 0,
|
|
'7270': 0, '7271': 0, '7281': 0,
|
|
'7301': 0, '7302': 0,
|
|
'7321': 0, '7322': 0, '7323': 0,
|
|
'7331': 0, '7332': 0, '7333': 0,
|
|
'7350': 0, '7351': 0, '7352': 0, '7353': 0, '7354': 0,
|
|
'7360': 0, '7361': 0, '7362': 0, '7363': 0, '7364': 0,
|
|
'7365': 0, '7366': 0, '7367': 0, '7369': 0, '7368': 0, '7370': 0,
|
|
'7410': 0, '7411': 0, '7412': 0, '7413': 0,
|
|
'7511': 0, '7512': 0, '7513': 0, '7514': 0, '7515': 0, '7516': 0, '7517': 0,
|
|
'7414': 0, '7415': 0, '7423': 0, '7416': 0, '7417': 0,
|
|
'7521': 0, '7522': 0,
|
|
'7524': 0, '7419': 0, '7420': 0, '7525': 0, '7421': 0, '7422': 0,
|
|
'7528': 0,
|
|
'7450': 0, '7550': 0,
|
|
}
|
|
}
|
|
|
|
// Reuse canonical code arrays from types.ts (single source of truth)
|
|
const ASSET_CODES = INK2R_ASSET_CODES
|
|
const EQUITY_LIABILITY_CODES = INK2R_EQUITY_LIABILITY_CODES
|
|
|
|
/**
|
|
* Generate INK2 declaration for a fiscal period
|
|
*/
|
|
export async function generateINK2Declaration(
|
|
supabase: SupabaseClient,
|
|
companyId: string,
|
|
fiscalPeriodId: string
|
|
): Promise<INK2Declaration> {
|
|
|
|
// Fetch fiscal period
|
|
const { data: period, error: periodError } = await supabase
|
|
.from('fiscal_periods')
|
|
.select('*')
|
|
.eq('id', fiscalPeriodId)
|
|
.eq('company_id', companyId)
|
|
.single()
|
|
|
|
if (periodError || !period) {
|
|
throw new Error('Fiscal period not found')
|
|
}
|
|
|
|
// Fetch company settings
|
|
const { data: settings } = await supabase
|
|
.from('company_settings')
|
|
.select('company_name, org_number, entity_type, address_line1, postal_code, city, email')
|
|
.eq('company_id', companyId)
|
|
.single()
|
|
|
|
// Resolve entity_type: prefer company_settings, fall back to companies table (NOT NULL, always reliable)
|
|
let entityType = settings?.entity_type
|
|
if (!entityType) {
|
|
const { data: company, error: companyError } = await supabase
|
|
.from('companies')
|
|
.select('entity_type')
|
|
.eq('id', companyId)
|
|
.single()
|
|
if (companyError) throw new Error(`Failed to resolve entity type: ${companyError.message}`)
|
|
entityType = company?.entity_type
|
|
}
|
|
|
|
if (entityType !== 'aktiebolag') {
|
|
throw new Error('INK2 declaration is only for aktiebolag (limited company)')
|
|
}
|
|
|
|
const taxAdjustments = await loadTaxAdjustmentSnapshot(
|
|
supabase,
|
|
companyId,
|
|
fiscalPeriodId,
|
|
)
|
|
|
|
// Fetch all posted journal entries with lines for this period.
|
|
// Paginated: a period can exceed PostgREST's 1000-row cap, and a silent
|
|
// truncation here would under-report the INK2 tax declaration. PostgREST
|
|
// ranges count parent rows, so the embedded lines come with each entry.
|
|
const entries = await fetchAllRows<JournalEntry>(({ from, to }) =>
|
|
supabase
|
|
.from('journal_entries')
|
|
.select('*, lines:journal_entry_lines(*)')
|
|
.eq('company_id', companyId)
|
|
.eq('fiscal_period_id', fiscalPeriodId)
|
|
.in('status', ['posted', 'reversed'])
|
|
.order('id', { ascending: true })
|
|
.range(from, to)
|
|
, { dedupeBy: (e) => e.id })
|
|
|
|
// Fetch chart of accounts for account names
|
|
const accounts = await fetchAllRows<{ account_number: string; account_name: string }>(({ from, to }) =>
|
|
supabase
|
|
.from('chart_of_accounts')
|
|
.select('account_number, account_name')
|
|
.eq('company_id', companyId)
|
|
.order('account_number', { ascending: true })
|
|
.range(from, to)
|
|
)
|
|
|
|
const accountNameMap = new Map<string, string>()
|
|
for (const acc of accounts) {
|
|
accountNameMap.set(acc.account_number, acc.account_name)
|
|
}
|
|
|
|
// Calculate balances per account (debit - credit)
|
|
const accountBalances = new Map<string, number>()
|
|
|
|
for (const entry of (entries as JournalEntry[]) || []) {
|
|
const lines = (entry.lines as JournalEntryLine[]) || []
|
|
for (const line of lines) {
|
|
const current = accountBalances.get(line.account_number) || 0
|
|
const netAmount = (Number(line.debit_amount) || 0) - (Number(line.credit_amount) || 0)
|
|
accountBalances.set(line.account_number, current + netAmount)
|
|
}
|
|
}
|
|
|
|
// Initialize INK2R rutor and breakdown
|
|
const ink2r = createEmptyINK2RRutor()
|
|
const allCodes = Object.keys(ink2r) as INK2RSRUCode[]
|
|
const breakdown = {} as INK2Declaration['breakdown']
|
|
for (const code of allCodes) {
|
|
breakdown[code] = { accounts: [], total: 0 }
|
|
}
|
|
|
|
const warnings: string[] = []
|
|
|
|
// Process each account balance against INK2R mappings
|
|
for (const [accountNumber, balance] of accountBalances) {
|
|
if (Math.abs(balance) < 0.01) continue
|
|
|
|
// Skip account 8999: årets resultat is calculated
|
|
if (accountNumber === '8999') continue
|
|
|
|
let mapped = false
|
|
for (const mapping of INK2R_ACCOUNT_MAPPINGS) {
|
|
if (isAccountInMapping(accountNumber, mapping)) {
|
|
let amount: number
|
|
|
|
if (mapping.section === 'income_statement') {
|
|
// Income statement sign convention per Skatteverket INK2R:
|
|
// All amounts are reported as positive values on the form.
|
|
// Revenue (credit normal): balance is negative in ledger, negate → positive
|
|
// Cost (debit normal): balance is positive in ledger, keep → positive
|
|
// Net: negate so positive = income, negative = cost
|
|
if (mapping.normalBalance === 'credit') {
|
|
amount = -balance
|
|
} else if (mapping.normalBalance === 'debit') {
|
|
// Costs: debit balance is positive in ledger, keep positive (Skatteverket convention)
|
|
amount = balance
|
|
} else {
|
|
// Net: negate to match accounting convention
|
|
amount = -balance
|
|
}
|
|
} else {
|
|
// Balance sheet: all amounts reported as positive
|
|
if (mapping.normalBalance === 'debit') {
|
|
amount = balance
|
|
} else {
|
|
amount = -balance
|
|
}
|
|
}
|
|
|
|
ink2r[mapping.sruCode] += amount
|
|
|
|
breakdown[mapping.sruCode].accounts.push({
|
|
accountNumber,
|
|
accountName: accountNameMap.get(accountNumber) || `Konto ${accountNumber}`,
|
|
amount: truncateToKrona(amount),
|
|
})
|
|
|
|
mapped = true
|
|
break
|
|
}
|
|
}
|
|
|
|
if (!mapped) {
|
|
// BAS accounts 4500-4599, 4700-4899, and 1300-1310 have no standard SRU mapping
|
|
// These are unusual and may indicate custom accounts
|
|
const classChar = accountNumber.charAt(0)
|
|
if (classChar >= '1' && classChar <= '8') {
|
|
// Only warn for standard BAS range accounts that weren't mapped
|
|
warnings.push(`Konto ${accountNumber} (${accountNameMap.get(accountNumber) || 'okänt'}) kunde inte mappas till ett SRU-fält.`)
|
|
}
|
|
}
|
|
}
|
|
|
|
// Truncate all INK2R rutor to whole kronor
|
|
for (const code of allCodes) {
|
|
ink2r[code] = truncateToKrona(ink2r[code])
|
|
breakdown[code].total = ink2r[code]
|
|
}
|
|
|
|
// Calculate totals
|
|
const totalAssets = ASSET_CODES.reduce((sum, code) => sum + ink2r[code], 0)
|
|
const totalEquityLiabilities = EQUITY_LIABILITY_CODES.reduce((sum, code) => sum + ink2r[code], 0)
|
|
|
|
// Operating result: revenue minus costs (costs are positive per Skatteverket convention)
|
|
const operatingResult =
|
|
ink2r['7410'] + ink2r['7411'] + ink2r['7412'] + ink2r['7413']
|
|
- ink2r['7511'] - ink2r['7512'] - ink2r['7513'] - ink2r['7514']
|
|
- ink2r['7515'] - ink2r['7516'] - ink2r['7517']
|
|
|
|
// Financial items: income minus costs
|
|
const financialItems =
|
|
ink2r['7414'] + ink2r['7415'] + ink2r['7423'] + ink2r['7416'] + ink2r['7417']
|
|
- ink2r['7521'] - ink2r['7522']
|
|
|
|
// Bokslutsdispositioner: subtract debit-normal, add credit-normal and net
|
|
const bokslutsdispositioner =
|
|
- ink2r['7524'] + ink2r['7419'] + ink2r['7420'] - ink2r['7525']
|
|
+ ink2r['7421'] + ink2r['7422']
|
|
|
|
// Result before tax
|
|
const resultBeforeTax = operatingResult + financialItems + bokslutsdispositioner
|
|
|
|
// Result after tax (7528 is positive, subtract it)
|
|
const resultAfterFinancial = resultBeforeTax - ink2r['7528']
|
|
|
|
// Set årets resultat: vinst (7450) or förlust (7550)
|
|
if (resultAfterFinancial >= 0) {
|
|
ink2r['7450'] = resultAfterFinancial
|
|
ink2r['7550'] = 0
|
|
} else {
|
|
ink2r['7450'] = 0
|
|
ink2r['7550'] = Math.abs(resultAfterFinancial)
|
|
}
|
|
|
|
// Add calculated result to fritt eget kapital for balance
|
|
// During open fiscal year, 2099 may have no balance; the result only exists
|
|
// as net of income statement accounts. Adding it here handles both cases.
|
|
const adjustedEquityLiabilities = totalEquityLiabilities + resultAfterFinancial
|
|
|
|
// Fiscal year dates as YYYYMMDD
|
|
const fyStart = (period.period_start as string).replace(/-/g, '')
|
|
const fyEnd = (period.period_end as string).replace(/-/g, '')
|
|
|
|
// Build INK2 (huvudblankett)
|
|
// Auto-derive from INK2S result and the saved tax-only adjustments.
|
|
// 7528 is already positive per Skatteverket convention
|
|
const taxAmount = ink2r['7528']
|
|
// INK2/SRU amounts are declared in whole kronor with ören omitted. Use the
|
|
// same whole-krona values in both the adjustment fields and the tax result
|
|
// so the worksheet remains internally consistent.
|
|
const nonDeductibleExpenses = Math.trunc(taxAdjustments.nonDeductibleExpenses)
|
|
const nonTaxableIncome = Math.trunc(taxAdjustments.nonTaxableIncome)
|
|
const taxableResult =
|
|
resultAfterFinancial + taxAmount
|
|
+ nonDeductibleExpenses - nonTaxableIncome
|
|
|
|
const ink2: INK2Rutor = {
|
|
'7011': fyStart,
|
|
'7012': fyEnd,
|
|
'7113': taxableResult >= 0 ? taxableResult : 0,
|
|
'7114': taxableResult < 0 ? Math.abs(taxableResult) : 0,
|
|
}
|
|
|
|
// Build INK2S (skattemässiga justeringar, auto-derived basics only)
|
|
const ink2s: INK2SRutor = {
|
|
'7011': fyStart,
|
|
'7012': fyEnd,
|
|
'7650': resultAfterFinancial >= 0 ? resultAfterFinancial : 0,
|
|
'7750': resultAfterFinancial < 0 ? Math.abs(resultAfterFinancial) : 0,
|
|
'7651': taxAmount, // Skatt (ej avdragsgill)
|
|
'7653': nonDeductibleExpenses,
|
|
'7754': nonTaxableIncome,
|
|
'8020': taxableResult >= 0 ? taxableResult : 0,
|
|
'8021': taxableResult < 0 ? Math.abs(taxableResult) : 0,
|
|
}
|
|
|
|
// Add warnings
|
|
if (!(period as FiscalPeriod).is_closed) {
|
|
warnings.push('Räkenskapsåret är inte stängt; deklarationen kan genereras, men siffrorna kan ändras om fler bokföringar görs.')
|
|
}
|
|
|
|
if (totalAssets === 0 && totalEquityLiabilities === 0 && ink2r['7410'] === 0) {
|
|
warnings.push('Inga bokförda transaktioner hittades för perioden.')
|
|
}
|
|
|
|
const balanceWarning = checkBalanceWarning(totalAssets, adjustedEquityLiabilities)
|
|
if (balanceWarning) {
|
|
warnings.push(balanceWarning)
|
|
}
|
|
|
|
return {
|
|
fiscalYear: {
|
|
id: period.id,
|
|
name: period.name,
|
|
start: period.period_start,
|
|
end: period.period_end,
|
|
isClosed: period.is_closed,
|
|
},
|
|
ink2,
|
|
ink2r,
|
|
ink2s,
|
|
breakdown,
|
|
totals: {
|
|
totalAssets,
|
|
totalEquityLiabilities: adjustedEquityLiabilities,
|
|
operatingResult,
|
|
resultAfterFinancial,
|
|
},
|
|
companyInfo: {
|
|
companyName: settings?.company_name || 'Okänt företag',
|
|
orgNumber: settings?.org_number || null,
|
|
addressLine1: settings?.address_line1 || null,
|
|
postalCode: settings?.postal_code || null,
|
|
city: settings?.city || null,
|
|
email: settings?.email || null,
|
|
},
|
|
warnings,
|
|
}
|
|
}
|