Jakob Wennberg
b387a77bfd
* chore: remove Sentry, consolidate migrations, add test coverage Remove @sentry/nextjs and all Sentry integration code — error tracking now handled by Recapt. Consolidate 22 incremental migrations into a single schema sync migration. Add 6 new test suites (auth, invoice matching, VAT rules, opening balances) and extend report tests with edge cases. Update Docker image name to gnubok, sync crontabs and extension presets, fix CSP missing space, simplify journal entry missing-document dialog. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: remove viewer bank import migration never applied to production 20260413150000_viewer_bank_import_permissions.sql (PR #234) was merged to main but never applied to the production database. It references current_active_company_id() which does not exist in production either. This breaks fresh installs and Supabase preview branches because the migration runs before the consolidated schema sync. Remove it so the migration chain matches production. The viewer bank import RLS policies should be re-added in a future migration alongside the helper functions they depend on. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: correct delete policies for tables without company_id column Seven tables in the generic delete-policy loop don't have a direct company_id column, causing fresh installs to fail with "column company_id does not exist". Fix by moving them out of the loop: - invoice_items, journal_entry_lines, receipt_line_items, supplier_invoice_items → join through parent table - extension_toggles, notification_settings, push_subscriptions → user-scoped (auth.uid() = user_id) All policies match their existing production definitions. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
867 lines
29 KiB
TypeScript
867 lines
29 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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// Mock queue order per call:
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// [0] fetchAllRows: journal_entry_lines (VAT-relevant accounts)
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// [1] fetchAllRows: journal_entries for reverse charge bases
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// [2] (if rc entries found) fetchAllRows: supplier_invoices
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// [N] entry counts: journal_entries source_type
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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 }, // rc journal entries
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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: [], error: null }, // rc journal entries
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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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// Output VAT in ruta 10/11/12
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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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// All domestic revenue combined in ruta 05
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expect(result.rutor.ruta05).toBe(18000)
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// Per-rate base amounts in breakdown
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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: [], error: null }, // rc journal entries
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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 }, // rc journal entries
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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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// Both 2641 and 2645 debit balances sum into ruta48
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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 }, // rc journal entries
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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: [], error: null }, // rc journal entries
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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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// Net: 2500 - 625 = 1875 output VAT in ruta10, 10000 - 2500 = 7500 revenue in ruta05
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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 }, // rc journal entries
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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 }, // rc journal entries
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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 }, // rc journal entries
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{ data: [], error: null },
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]
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// Should not throw — parameter accepted but not used
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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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// 25% rate: 10,000 revenue, 2,500 VAT
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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 },
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// 12% rate: 5,000 revenue, 600 VAT
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{ account_number: '3002', debit_amount: 0, credit_amount: 5000 },
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{ account_number: '2621', debit_amount: 0, credit_amount: 600 },
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// 6% rate: 3,000 revenue, 180 VAT
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{ account_number: '3003', debit_amount: 0, credit_amount: 3000 },
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{ account_number: '2631', debit_amount: 0, credit_amount: 180 },
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// Input VAT from purchases
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{ account_number: '2641', debit_amount: 1000, credit_amount: 0 },
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],
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error: null,
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},
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{ data: [], error: null }, // rc journal entries
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{ data: [], error: null },
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'quarterly', 2024, 1)
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// Output VAT in ruta 10/11/12
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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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// All domestic revenue combined in ruta 05
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expect(result.rutor.ruta05).toBe(18000)
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expect(result.rutor.ruta48).toBe(1000)
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// Output: 2500 + 600 + 180 = 3280, Input: 1000 → Pay: 2280
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expect(result.rutor.ruta49).toBe(2280)
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})
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})
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// ============================================================
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// Reverse charge (ruta 20-24, 30-32) tests
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// ============================================================
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describe('calculateVatDeclaration — reverse charge', () => {
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it('maps 2614/2624/2634 credit balances to ruta30/31/32', async () => {
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results = [
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|
{
|
|
data: [
|
|
// Reverse charge output VAT accounts
|
|
{ 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 },
|
|
// Corresponding input VAT (2645)
|
|
{ account_number: '2645', debit_amount: 1430, credit_amount: 0 },
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], error: null }, // rc journal entries (no supplier invoices for base query)
|
|
{ data: [], error: null }, // entry counts
|
|
]
|
|
|
|
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: [
|
|
// Regular output VAT
|
|
{ account_number: '2611', debit_amount: 0, credit_amount: 2500 },
|
|
{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
|
|
// Reverse charge output VAT
|
|
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
|
|
// Input VAT (regular + calculated)
|
|
{ account_number: '2641', debit_amount: 300, credit_amount: 0 },
|
|
{ account_number: '2645', debit_amount: 500, credit_amount: 0 },
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], error: null }, // rc journal entries
|
|
{ data: [], error: null }, // entry counts
|
|
]
|
|
|
|
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)
|
|
// ruta49 = (2500 + 0 + 0 + 500 + 0 + 0) - 800 = 2200
|
|
expect(result.rutor.ruta49).toBe(2200)
|
|
})
|
|
|
|
it('populates ruta21 for EU services reverse charge base', async () => {
|
|
results = [
|
|
{
|
|
data: [
|
|
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
|
|
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
|
|
],
|
|
error: null,
|
|
},
|
|
// rc journal entries — found a posted supplier invoice entry
|
|
{
|
|
data: [
|
|
{ id: 'je-1', source_id: 'si-1' },
|
|
],
|
|
error: null,
|
|
},
|
|
// supplier_invoices lookup
|
|
{
|
|
data: [
|
|
{
|
|
id: 'si-1',
|
|
supplier_id: 'sup-1',
|
|
reverse_charge: true,
|
|
is_credit_note: false,
|
|
subtotal_sek: null,
|
|
subtotal: 5000,
|
|
currency: 'SEK',
|
|
exchange_rate: null,
|
|
suppliers: { supplier_type: 'eu_business' },
|
|
},
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], error: null }, // entry counts
|
|
]
|
|
|
|
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 for non-EU services reverse charge base', async () => {
|
|
results = [
|
|
{
|
|
data: [
|
|
{ account_number: '2614', debit_amount: 0, credit_amount: 750 },
|
|
{ account_number: '2645', debit_amount: 750, credit_amount: 0 },
|
|
],
|
|
error: null,
|
|
},
|
|
{
|
|
data: [
|
|
{ id: 'je-1', source_id: 'si-1' },
|
|
],
|
|
error: null,
|
|
},
|
|
{
|
|
data: [
|
|
{
|
|
id: 'si-1',
|
|
supplier_id: 'sup-1',
|
|
reverse_charge: true,
|
|
is_credit_note: false,
|
|
subtotal_sek: 3000,
|
|
subtotal: 300,
|
|
currency: 'USD',
|
|
exchange_rate: 10,
|
|
suppliers: { supplier_type: 'non_eu_business' },
|
|
},
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], error: null },
|
|
]
|
|
|
|
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
|
|
|
// Uses subtotal_sek when available
|
|
expect(result.rutor.ruta22).toBe(3000)
|
|
expect(result.rutor.ruta21).toBe(0)
|
|
})
|
|
|
|
it('populates ruta24 for domestic reverse charge base', async () => {
|
|
results = [
|
|
{
|
|
data: [
|
|
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
|
|
{ account_number: '2645', debit_amount: 500, credit_amount: 0 },
|
|
],
|
|
error: null,
|
|
},
|
|
{
|
|
data: [
|
|
{ id: 'je-1', source_id: 'si-1' },
|
|
],
|
|
error: null,
|
|
},
|
|
{
|
|
data: [
|
|
{
|
|
id: 'si-1',
|
|
supplier_id: 'sup-1',
|
|
reverse_charge: true,
|
|
is_credit_note: false,
|
|
subtotal_sek: null,
|
|
subtotal: 2000,
|
|
currency: 'SEK',
|
|
exchange_rate: null,
|
|
suppliers: { supplier_type: 'swedish_business' },
|
|
},
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], error: null },
|
|
]
|
|
|
|
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
|
|
|
expect(result.rutor.ruta24).toBe(2000)
|
|
expect(result.rutor.ruta21).toBe(0)
|
|
expect(result.rutor.ruta22).toBe(0)
|
|
})
|
|
|
|
it('returns zero ruta20-24 when no reverse charge entries exist', 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 }, // no rc journal entries
|
|
{ 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('credit notes reduce reverse charge bases', async () => {
|
|
results = [
|
|
{
|
|
data: [
|
|
// Original invoice RC VAT
|
|
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
|
|
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
|
|
// Credit note reversal
|
|
{ account_number: '2614', debit_amount: 250, credit_amount: 0 },
|
|
{ account_number: '2645', debit_amount: 0, credit_amount: 250 },
|
|
],
|
|
error: null,
|
|
},
|
|
{
|
|
data: [
|
|
{ id: 'je-1', source_id: 'si-1' },
|
|
{ id: 'je-2', source_id: 'si-2' },
|
|
],
|
|
error: null,
|
|
},
|
|
{
|
|
data: [
|
|
{
|
|
id: 'si-1',
|
|
supplier_id: 'sup-1',
|
|
reverse_charge: true,
|
|
is_credit_note: false,
|
|
subtotal_sek: null,
|
|
subtotal: 5000,
|
|
currency: 'SEK',
|
|
exchange_rate: null,
|
|
suppliers: { supplier_type: 'eu_business' },
|
|
},
|
|
{
|
|
id: 'si-2',
|
|
supplier_id: 'sup-1',
|
|
reverse_charge: true,
|
|
is_credit_note: true,
|
|
subtotal_sek: null,
|
|
subtotal: 1000,
|
|
currency: 'SEK',
|
|
exchange_rate: null,
|
|
suppliers: { supplier_type: 'eu_business' },
|
|
},
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], error: null },
|
|
]
|
|
|
|
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
|
|
|
// 5000 - 1000 = 4000 net base for EU services
|
|
expect(result.rutor.ruta21).toBe(4000)
|
|
// Net RC output VAT: 1250 - 250 = 1000
|
|
expect(result.rutor.ruta30).toBe(1000)
|
|
})
|
|
|
|
it('maps domestic reverse charge input VAT (2647) to ruta48', async () => {
|
|
results = [
|
|
{
|
|
data: [
|
|
// Domestic RC: D 2647 + C 2614 (offsetting), D expense
|
|
{ account_number: '2647', debit_amount: 500, credit_amount: 0 },
|
|
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], error: null }, // rc journal entries
|
|
{ data: [], error: null },
|
|
]
|
|
|
|
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
|
|
|
// 2647 debit maps to ruta48
|
|
expect(result.rutor.ruta48).toBe(500)
|
|
// 2614 credit maps to ruta30
|
|
expect(result.rutor.ruta30).toBe(500)
|
|
// Net VAT = 500 - 500 = 0 (reverse charge is neutral)
|
|
expect(result.rutor.ruta49).toBe(0)
|
|
})
|
|
|
|
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 },
|
|
// Input VAT from imports
|
|
{ account_number: '2641', debit_amount: 3280, credit_amount: 0 },
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], 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)
|
|
// ruta49 = (ruta60 + ruta61 + ruta62) - ruta48 = 3280 - 3280 = 0
|
|
expect(result.rutor.ruta49).toBe(0)
|
|
})
|
|
|
|
it('maps EU/export revenue variants (3108/3105/3004) to ruta35/36/42', async () => {
|
|
results = [
|
|
{
|
|
data: [
|
|
{ account_number: '3108', debit_amount: 0, credit_amount: 15000 },
|
|
{ account_number: '3105', debit_amount: 0, credit_amount: 8000 },
|
|
{ account_number: '3004', debit_amount: 0, credit_amount: 5000 },
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], 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)
|
|
expect(result.rutor.ruta42).toBe(5000)
|
|
})
|
|
|
|
it('maps output VAT variant accounts (2612/2622/2632) to correct rutor', async () => {
|
|
results = [
|
|
{
|
|
data: [
|
|
// Egna uttag 25%
|
|
{ account_number: '2612', debit_amount: 0, credit_amount: 1000 },
|
|
// Uthyrning 12%
|
|
{ account_number: '2623', debit_amount: 0, credit_amount: 200 },
|
|
// VMB 6%
|
|
{ account_number: '2636', debit_amount: 0, credit_amount: 50 },
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], 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('only includes posted journal entries for reverse charge bases (reversed filtered at DB level)', async () => {
|
|
// The query uses .eq('status', 'posted'), so reversed entries never appear
|
|
results = [
|
|
{
|
|
data: [
|
|
{ account_number: '2614', debit_amount: 0, credit_amount: 1250 },
|
|
{ account_number: '2645', debit_amount: 1250, credit_amount: 0 },
|
|
],
|
|
error: null,
|
|
},
|
|
{
|
|
data: [
|
|
// Only posted entries returned by DB query
|
|
{ id: 'je-1', source_id: 'si-1' },
|
|
],
|
|
error: null,
|
|
},
|
|
{
|
|
data: [
|
|
{
|
|
id: 'si-1',
|
|
supplier_id: 'sup-1',
|
|
reverse_charge: true,
|
|
is_credit_note: false,
|
|
subtotal_sek: null,
|
|
subtotal: 5000,
|
|
currency: 'SEK',
|
|
exchange_rate: null,
|
|
suppliers: { supplier_type: 'eu_business' },
|
|
},
|
|
],
|
|
error: null,
|
|
},
|
|
{ data: [], error: null },
|
|
]
|
|
|
|
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
|
|
|
// Only the posted entry's invoice (5000) should count
|
|
expect(result.rutor.ruta21).toBe(5000)
|
|
})
|
|
|
|
it('handles zero output VAT on some rates but non-zero on others', async () => {
|
|
// Only 12% sales in period — no 25% or 6% activity
|
|
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: [], 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) // no 25% output VAT
|
|
expect(result.rutor.ruta11).toBe(600) // 12% output VAT
|
|
expect(result.rutor.ruta12).toBe(0) // no 6% output VAT
|
|
expect(result.rutor.ruta48).toBe(200)
|
|
// ruta49 = (0 + 600 + 0 + 0 + 0 + 0 + 0 + 0 + 0) - 200 = 400
|
|
expect(result.rutor.ruta49).toBe(400)
|
|
})
|
|
|
|
it('includes sub-öre ledger amounts in ruta sums (no threshold filtering)', async () => {
|
|
results = [
|
|
{
|
|
data: [
|
|
// Very small amount — VAT declaration uses raw summation, no 0.005 filtering
|
|
{ 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 },
|
|
{ data: [], error: null },
|
|
]
|
|
|
|
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
|
|
|
// Sub-öre amounts still included in ruta sums
|
|
expect(result.rutor.ruta10).toBe(0) // rounded: Math.round(0.001 * 100) / 100 = 0
|
|
expect(result.rutor.ruta05).toBe(0) // rounded: Math.round(0.004 * 100) / 100 = 0
|
|
})
|
|
})
|