* fix(supplier-invoices): self-assess reverse-charge VAT + link payments to vouchers Reverse-charge supplier invoices now carry a per-item reverse_charge_rate (0.06/0.12/0.25). Under omvänd skattskyldighet the supplier charges 0% VAT, so the line vat_rate stays 0 and the buyer self-assesses fiktiv moms at the statutory rate. Centralizes rate resolution (resolveReverseChargeRate) and the ruta 20-24 basis-account guard (isReverseChargeBasisAccount) in vat-entries so the booking engine and review-dialog preview can no longer drift. Adds the link_supplier_invoice_voucher pending operation: mark a leverantorsfaktura paid by linking an existing posted verifikat that debits 2440, with no new journal entry. Exposes find-candidates/link MCP tools and the bulk-reconcile helper, scoped under suppliers:read/write. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(vat): report yearly VAT over the rakenskapsar, not the calendar year Annual VAT (helarsmoms) is filed per beskattningsar/rakenskapsar (SFL 26 kap), which can be extended or shortened up to 18 months. The previous Jan-Dec calendar span silently dropped part of an extended first year. calculateVatDeclaration now accepts a fiscalPeriodId and resolves the period's actual bounds for yearly; monthly/quarterly stay calendar. The reports UI passes the selected fiscal period, defaults the periodicity from the company's moms_period setting, and carries the period into the ruta drill-down. full-archive export threads the period id through too. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(migration): resolve supplier invoice status from payment amounts The provider's lifecycle status and its payment status are computed independently upstream and can contradict each other (e.g. a Fortnox invoice marked booked but fully paid). Both the arcim entity-mapper and the Fortnox mapper now let payment state win: fully paid -> paid, partial -> partially_paid, otherwise the mapped lifecycle status, with credit notes forced terminal. Balance is compared numerically (never strict === 0) so float drift or a residual ore resolves cleanly, and an absent Balance is treated as unpaid. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(enable-banking): only ingest booked transactions to stop re-import drift Pending entries are skipped during sync: a pending row is unstable across syncs (a later 'synka nu' returns it still pending or finally booked, often with a different effective date). Because both the dedup external_id and the content-dedup key are date-derived, that drift minted a new id and re-imported a transaction that already existed - observed in production as the same amount+description landing twice with different dates. Gating the import set on a stable booking_date removes the drift at the source and leaves booked rows' ids byte-identical. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * chore(gitignore): ignore local SIE test fixtures tests/fixtures/sie/ may contain real or scrubbed company data and must never be committed. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(invoice): handle errors during registration journal entry creation and ensure invoice rollback feat(tests): add test for reverse charge rate handling on supplier invoice line items feat(fortnox): ensure paid status reflects zero balance for fully paid invoices chore(migrations): add reverse_charge_rate to supplier_invoice_items and backfill link_supplier_invoice_voucher --------- Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
114 lines
3.8 KiB
TypeScript
114 lines
3.8 KiB
TypeScript
import { NextResponse } from 'next/server'
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import {
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calculateVatDeclaration,
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formatPeriodLabel,
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} from '@/lib/reports/vat-declaration'
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import { withRouteContext } from '@/lib/api/with-route-context'
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import { errorResponseFromCode } from '@/lib/errors/get-structured-error'
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import type { VatPeriodType, AccountingMethod } from '@/types'
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/**
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* GET /api/reports/vat-declaration
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*
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* Query parameters:
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* periodType: 'monthly' | 'quarterly' | 'yearly'
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* year: number (e.g., 2025)
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* period: number (1-12 for monthly, 1-4 for quarterly, 1 for yearly)
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*/
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export const GET = withRouteContext(
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'report.vat_declaration',
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async (request, ctx) => {
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const { supabase, companyId, log, requestId } = ctx
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const { searchParams } = new URL(request.url)
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const periodType = searchParams.get('periodType') as VatPeriodType | null
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const yearStr = searchParams.get('year')
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const periodStr = searchParams.get('period')
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// For yearly (helårsmoms) the period is the räkenskapsår, not the calendar
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// year; the client passes the selected fiscal period so an extended year is
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// covered in full. Ignored for monthly/quarterly (calendar periods).
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const fiscalPeriodId = searchParams.get('fiscal_period_id') ?? undefined
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if (!periodType || !yearStr || !periodStr) {
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return errorResponseFromCode('VAT_REPORT_MISSING_PARAMS', log, { requestId })
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}
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if (!['monthly', 'quarterly', 'yearly'].includes(periodType)) {
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return errorResponseFromCode('VAT_REPORT_INVALID_PERIOD_TYPE', log, {
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requestId,
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details: { received: periodType },
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})
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}
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const year = parseInt(yearStr, 10)
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const period = parseInt(periodStr, 10)
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if (isNaN(year) || year < 2000 || year > 2100) {
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return errorResponseFromCode('VAT_REPORT_INVALID_YEAR', log, {
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requestId,
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details: { received: yearStr },
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})
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}
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if (isNaN(period)) {
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return errorResponseFromCode('VAT_REPORT_INVALID_PERIOD', log, {
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requestId,
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details: { received: periodStr },
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})
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}
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if (periodType === 'monthly' && (period < 1 || period > 12)) {
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return errorResponseFromCode('VAT_REPORT_INVALID_PERIOD', log, {
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requestId,
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details: { periodType, received: period, allowed: '1-12' },
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})
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}
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if (periodType === 'quarterly' && (period < 1 || period > 4)) {
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return errorResponseFromCode('VAT_REPORT_INVALID_PERIOD', log, {
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requestId,
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details: { periodType, received: period, allowed: '1-4' },
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})
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}
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if (periodType === 'yearly' && period !== 1) {
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return errorResponseFromCode('VAT_REPORT_INVALID_PERIOD', log, {
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requestId,
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details: { periodType, received: period, allowed: '1' },
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})
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}
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const { data: settings } = await supabase
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.from('company_settings')
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.select('accounting_method')
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.eq('company_id', companyId)
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.single()
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const accountingMethod = (settings?.accounting_method as AccountingMethod) || 'accrual'
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try {
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const declaration = await calculateVatDeclaration(
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supabase, companyId!, periodType, year, period, accountingMethod,
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{ fiscalPeriodId },
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)
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return NextResponse.json({
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data: {
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...declaration,
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// For yearly the authoritative span is declaration.period.start/end
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// (the räkenskapsår). The label stays a coarse "Helår {year}".
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periodLabel: formatPeriodLabel(periodType, year, period),
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},
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})
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} catch (err) {
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log.error('vat declaration calculation failed', err as Error, {
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periodType,
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year,
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period,
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})
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return errorResponseFromCode('VAT_REPORT_GENERATION_FAILED', log, {
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requestId,
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details: { reason: err instanceof Error ? err.message : 'unknown' },
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})
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}
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},
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)
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