Files
accounted/lib/reports/__tests__/sie-export.test.ts
T
Jakob Wennberg 6ccd4f429c fix: Swedish VAT compliance — representation, domestic RC, full 26xx mapping, SIE (#206)
* feat: add INK2 declaration improvements, invoice delivery date, and Swedish compliance skills

Expand INK2 engine with full INK2S/INK2R support and improved SRU generation.
Add delivery_date field to invoices and corresponding PDF/migration support.
Add Claude skills for Swedish asset accounting, invoice compliance, SIE import/export, SRU filing, and tax planning.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: address PR review — map BAS 4500–4899, strip CRLF in SRU, document P3

- Map BAS accounts 4500–4599 (legoarbeten), 4700–4899 (diverse
  varuinköpskostnader) to SRU 7512 so they are not silently dropped
  from INK2R declarations
- Strip \r\n in sanitizeString to prevent CRLF injection in SRU fields
- Document P3 period suffix limitation for brutet räkenskapsår

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: correct BAS 4500-4599, 4700-4899 mapping from 7512 to 7511

Per the official BAS-to-SRU mapping, these account ranges are cost of
goods (legoarbeten, inkurans, svinn) and belong under 7511 (Råvaror
och förnödenheter), not 7512 (Handelsvaror). 7512 remains 4600-4699.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: Swedish VAT compliance — representation VAT, domestic RC, full BAS 26xx mapping, SIE encoding

- Representation expenses now default to reduced_12 VAT (ML 13 kap 24-25 §§);
  income tax deduction was abolished 2017 but VAT deduction at 12% remains
- Domestic reverse charge (byggtjänster etc.) uses 2647 instead of 2645,
  with distinct line descriptions for Swedish vs EU/non-EU RC
- VAT declaration maps all BAS 26xx variant accounts (egna uttag 2612/2622/2632,
  uthyrning 2613/2623/2633, VMB 2616/2626/2636, import 2615/2625/2635,
  domestic RC 2647, frivillig skattskyldighet 2642) and revenue variants
  (3108/3105/3004/3100) to correct momsdeklaration rutor
- SIE parser: remove unreliable #FORMAT PC8 encoding detection (most software
  exports UTF-8 with PC8 header), parse #FLAGGA for import-already-done warning,
  default SIE type to 1 when absent, fix RTRANS/BTRANS documentation
- SIE export: add #RAR -1 (previous fiscal year), fix UB = IB + movements
- Error messages: add pattern matching for locked period trigger errors

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: address Greptile review — update ruta49 JSDoc, use null sentinel in error map

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
2026-04-09 14:13:15 +02:00

348 lines
12 KiB
TypeScript

import { describe, it, expect, vi, beforeEach } from 'vitest'
// ============================================================
// Mock — sequential result queue
// ============================================================
let resultIdx: number
let results: Array<{ data?: unknown; error?: unknown }>
function makeBuilder() {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in', 'order', 'range', 'lt', 'lte', 'gte', 'gt', 'limit']) {
b[m] = vi.fn().mockReturnValue(b)
}
b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
b.then = (resolve: (v: unknown) => void) => resolve(results[resultIdx++] ?? { data: null, error: null })
return b
}
function makeClient() {
return {
from: vi.fn().mockImplementation(() => makeBuilder()),
// eslint-disable-next-line @typescript-eslint/no-explicit-any
} as any
}
import { generateSIEExport } from '../sie-export'
let supabase: ReturnType<typeof makeClient>
beforeEach(() => {
vi.clearAllMocks()
resultIdx = 0
results = []
supabase = makeClient()
})
const baseOptions = {
fiscal_period_id: 'period-1',
company_name: 'Test AB',
org_number: '556677-8899',
program_name: 'ERPBase',
}
describe('generateSIEExport', () => {
it('throws when fiscal period not found', async () => {
results = [
// 0: fiscal_periods.single() → null
{ data: null, error: null },
]
await expect(generateSIEExport(supabase, 'company-1', baseOptions))
.rejects.toThrow('Fiscal period not found')
})
it('generates correct header format', async () => {
results = [
// 0: fiscal_periods
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
// 1: previous fiscal period (#RAR -1)
{ data: null, error: null },
// 2: chart_of_accounts (empty)
{ data: [], error: null },
// 3: journal_entries (empty)
{ data: [], error: null },
// 4: cost_centers (empty)
{ data: [], error: null },
// 5: projects (empty)
{ data: [], error: null },
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
const lines = output.split('\r\n')
expect(lines[0]).toBe('#FLAGGA 0')
expect(lines[1]).toBe('#FORMAT PC8')
expect(lines[2]).toBe('#SIETYP 4')
expect(lines[3]).toMatch(/^#PROGRAM "ERPBase" "1\.0"$/)
expect(lines[4]).toMatch(/^#GEN \d{8}$/)
expect(lines[5]).toBe('#ORGNR 556677-8899')
expect(lines[6]).toBe('#FNAMN "Test AB"')
expect(lines[7]).toBe('#RAR 0 20240101 20241231')
})
it('omits #ORGNR when org_number is null', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null },
{ data: [], error: null },
{ data: [], error: null },
{ data: [], error: null },
]
const output = await generateSIEExport(supabase, 'company-1', {
...baseOptions,
org_number: null,
})
expect(output).not.toContain('#ORGNR')
})
it('generates #KONTO and #SRU for accounts', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{
data: [
{ account_number: '1930', account_name: 'Företagskonto', sru_code: '7301', is_active: true },
{ account_number: '3001', account_name: 'Försäljning', sru_code: null, is_active: true },
],
error: null,
},
{ data: [], error: null },
{ data: [], error: null },
{ data: [], error: null },
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
expect(output).toContain('#KONTO 1930 "Företagskonto"')
expect(output).toContain('#SRU 1930 7301')
expect(output).toContain('#KONTO 3001 "Försäljning"')
// No SRU for 3001 since sru_code is null
expect(output).not.toContain('#SRU 3001')
})
it('generates #VER and #TRANS for journal entries', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null }, // accounts
{
data: [
{
id: 'e1',
entry_date: '2024-03-15',
voucher_number: 1,
voucher_series: 'A',
description: 'Sale invoice',
status: 'posted',
lines: [
{ account_number: '1510', debit_amount: 1250, credit_amount: 0, line_description: null, cost_center: null, project: null },
{ account_number: '3001', debit_amount: 0, credit_amount: 1000, line_description: 'Revenue', cost_center: null, project: null },
{ account_number: '2611', debit_amount: 0, credit_amount: 250, line_description: null, cost_center: null, project: null },
],
},
],
error: null,
},
{ data: [], error: null }, // cost_centers
{ data: [], error: null }, // projects
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
expect(output).toContain('#VER "A" 1 20240315 "Sale invoice"')
expect(output).toContain('{')
expect(output).toContain('\t#TRANS 1510 {} 1250.00 20240315')
expect(output).toContain('\t#TRANS 3001 {} -1000.00 20240315 "Revenue"')
expect(output).toContain('\t#TRANS 2611 {} -250.00 20240315')
expect(output).toContain('}')
})
it('generates #DIM and #OBJEKT for dimensions', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null },
{ data: [], error: null },
{
data: [
{ code: 'CC1', name: 'Avdelning 1', is_active: true },
],
error: null,
},
{
data: [
{ code: 'P001', name: 'Projekt Alpha', is_active: true },
],
error: null,
},
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
expect(output).toContain('#DIM 1 "Kostnadsställe"')
expect(output).toContain('#DIM 6 "Projekt"')
expect(output).toContain('#OBJEKT 1 "CC1" "Avdelning 1"')
expect(output).toContain('#OBJEKT 6 "P001" "Projekt Alpha"')
})
it('includes dimension objects in #TRANS lines', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null },
{
data: [
{
id: 'e1',
entry_date: '2024-03-15',
voucher_number: 1,
voucher_series: 'A',
description: 'With dimensions',
status: 'posted',
lines: [
{ account_number: '5010', debit_amount: 8000, credit_amount: 0, line_description: null, cost_center: 'CC1', project: 'P001' },
{ account_number: '1930', debit_amount: 0, credit_amount: 8000, line_description: null, cost_center: null, project: null },
],
},
],
error: null,
},
{ data: [{ code: 'CC1', name: 'Avdelning 1', is_active: true }], error: null },
{ data: [{ code: 'P001', name: 'Projekt Alpha', is_active: true }], error: null },
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
expect(output).toContain('\t#TRANS 5010 {1 "CC1" 6 "P001"} 8000.00 20240315')
expect(output).toContain('\t#TRANS 1930 {} -8000.00 20240315')
})
it('generates #UB for class 1-2 and #RES for class 3-8', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null },
{
data: [
{
id: 'e1',
entry_date: '2024-01-15',
voucher_number: 1,
voucher_series: 'A',
description: 'Sale',
status: 'posted',
lines: [
{ account_number: '1510', debit_amount: 1250, credit_amount: 0, line_description: null, cost_center: null, project: null },
{ account_number: '3001', debit_amount: 0, credit_amount: 1000, line_description: null, cost_center: null, project: null },
{ account_number: '2611', debit_amount: 0, credit_amount: 250, line_description: null, cost_center: null, project: null },
],
},
],
error: null,
},
{ data: [], error: null },
{ data: [], error: null },
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
// Account 1510 (class 1) → #UB, balance = 1250 - 0 = 1250
expect(output).toContain('#UB 0 1510 1250.00')
// Account 2611 (class 2) → #UB, balance = 0 - 250 = -250
expect(output).toContain('#UB 0 2611 -250.00')
// Account 3001 (class 3) → #RES, balance = 0 - 1000 = -1000
expect(output).toContain('#RES 0 3001 -1000.00')
})
it('escapes quotes in descriptions', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null },
{
data: [
{
id: 'e1',
entry_date: '2024-01-15',
voucher_number: 1,
voucher_series: 'A',
description: 'Invoice for "consulting"',
status: 'posted',
lines: [
{ account_number: '1930', debit_amount: 100, credit_amount: 0, line_description: null, cost_center: null, project: null },
{ account_number: '3001', debit_amount: 0, credit_amount: 100, line_description: null, cost_center: null, project: null },
],
},
],
error: null,
},
{ data: [], error: null },
{ data: [], error: null },
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
expect(output).toContain('#VER "A" 1 20240115 "Invoice for \\"consulting\\""')
})
it('uses \\r\\n line endings', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null },
{ data: [], error: null },
{ data: [], error: null },
{ data: [], error: null },
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
// Every line should end with \r\n
expect(output).toContain('\r\n')
// Should not have bare \n (that isn't preceded by \r)
const lines = output.split('\r\n')
for (const line of lines.slice(0, -1)) {
expect(line).not.toContain('\n')
}
// File should end with \r\n
expect(output.endsWith('\r\n')).toBe(true)
})
it('produces no #VER lines when no entries exist', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null },
{ data: [], error: null },
{ data: [], error: null },
{ data: [], error: null },
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
expect(output).not.toContain('#VER')
expect(output).not.toContain('#TRANS')
})
it('produces no #DIM lines when no dimensions exist', async () => {
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null },
{ data: [], error: null },
{ data: [], error: null },
{ data: [], error: null },
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
expect(output).not.toContain('#DIM')
expect(output).not.toContain('#OBJEKT')
})
})