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accounted/lib/import/__tests__/sie-import.test.ts
T
Jakob WennbergandClaude Opus 4.6 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

339 lines
11 KiB
TypeScript

import { describe, it, expect } from 'vitest'
import { generateImportPreview, validateIBBalance, isBalanceSheetAccount } from '../sie-import'
import type { ParsedSIEFile, AccountMapping } from '../types'
// --- Helpers ---
function makeParsedFile(overrides?: Partial<ParsedSIEFile>): ParsedSIEFile {
return {
header: {
sieType: 4,
flagga: 0,
program: 'TestProg',
programVersion: '1.0',
generatedDate: '2024-01-01',
format: 'PC8',
companyName: 'Test AB',
orgNumber: '5566778899',
address: null,
fiscalYears: [{ yearIndex: 0, start: '2024-01-01', end: '2024-12-31' }],
currency: 'SEK',
kontoPlanType: null,
},
accounts: [
{ number: '1510', name: 'Kundfordringar' },
{ number: '1930', name: 'Företagskonto' },
{ number: '2440', name: 'Leverantörsskulder' },
],
openingBalances: [
{ yearIndex: 0, account: '1510', amount: 50000 },
{ yearIndex: 0, account: '1930', amount: 100000 },
{ yearIndex: 0, account: '2440', amount: -150000 },
],
closingBalances: [],
resultBalances: [],
vouchers: [
{
series: 'A',
number: 1,
date: new Date(2024, 0, 15),
description: 'Faktura 1001',
lines: [
{ account: '1510', amount: 12500 },
{ account: '3001', amount: -10000 },
{ account: '2611', amount: -2500 },
],
},
],
issues: [],
stats: {
totalAccounts: 3,
totalVouchers: 1,
totalTransactionLines: 3,
fiscalYearStart: '2024-01-01',
fiscalYearEnd: '2024-12-31',
},
...overrides,
}
}
function makeMapping(source: string, target: string, confidence: number = 1.0): AccountMapping {
return {
sourceAccount: source,
sourceName: `Account ${source}`,
targetAccount: target,
targetName: `Target ${target}`,
confidence,
matchType: target ? 'exact' : 'manual',
isOverride: false,
}
}
// --- Tests ---
describe('generateImportPreview', () => {
describe('trial balance from IB', () => {
it('calculates debit totals from positive IB amounts', () => {
const parsed = makeParsedFile()
const mappings = [
makeMapping('1510', '1510'),
makeMapping('1930', '1930'),
makeMapping('2440', '2440'),
]
const preview = generateImportPreview(parsed, mappings)
// Positive amounts: 50000 + 100000 = 150000
expect(preview.trialBalance.totalDebit).toBe(150000)
})
it('calculates credit totals from negative IB amounts', () => {
const parsed = makeParsedFile()
const mappings = [
makeMapping('1510', '1510'),
makeMapping('1930', '1930'),
makeMapping('2440', '2440'),
]
const preview = generateImportPreview(parsed, mappings)
// Negative amounts: |-150000| = 150000
expect(preview.trialBalance.totalCredit).toBe(150000)
})
it('detects balanced trial balance', () => {
const parsed = makeParsedFile()
const mappings = [makeMapping('1510', '1510')]
const preview = generateImportPreview(parsed, mappings)
// 150000 debit = 150000 credit
expect(preview.trialBalance.isBalanced).toBe(true)
})
it('detects unbalanced trial balance', () => {
const parsed = makeParsedFile({
openingBalances: [
{ yearIndex: 0, account: '1510', amount: 50000 },
{ yearIndex: 0, account: '1930', amount: 100000 },
// Missing credit side — only 150000 debit, 0 credit
],
})
const mappings = [makeMapping('1510', '1510')]
const preview = generateImportPreview(parsed, mappings)
expect(preview.trialBalance.isBalanced).toBe(false)
})
it('handles zero opening balances', () => {
const parsed = makeParsedFile({ openingBalances: [] })
const mappings: AccountMapping[] = []
const preview = generateImportPreview(parsed, mappings)
expect(preview.trialBalance.totalDebit).toBe(0)
expect(preview.trialBalance.totalCredit).toBe(0)
expect(preview.trialBalance.isBalanced).toBe(true)
})
})
describe('company info passthrough', () => {
it('passes company name', () => {
const parsed = makeParsedFile()
const preview = generateImportPreview(parsed, [])
expect(preview.companyName).toBe('Test AB')
})
it('passes org number', () => {
const parsed = makeParsedFile()
const preview = generateImportPreview(parsed, [])
expect(preview.orgNumber).toBe('5566778899')
})
it('handles null company info', () => {
const parsed = makeParsedFile({
header: {
...makeParsedFile().header,
companyName: null,
orgNumber: null,
},
})
const preview = generateImportPreview(parsed, [])
expect(preview.companyName).toBeNull()
expect(preview.orgNumber).toBeNull()
})
})
describe('mapping status', () => {
it('reflects mapper output counts', () => {
const parsed = makeParsedFile()
const mappings = [
makeMapping('1510', '1510'), // mapped
makeMapping('1930', '1930'), // mapped
makeMapping('2440', '', 0), // unmapped
]
const preview = generateImportPreview(parsed, mappings)
expect(preview.mappingStatus.total).toBe(3)
expect(preview.mappingStatus.mapped).toBe(2)
expect(preview.mappingStatus.unmapped).toBe(1)
})
it('reports low confidence mappings', () => {
const mappings = [
makeMapping('1510', '1510', 1.0),
makeMapping('3400', '3001', 0.3), // low confidence
]
const parsed = makeParsedFile()
const preview = generateImportPreview(parsed, mappings)
expect(preview.mappingStatus.lowConfidence).toBe(1)
})
})
describe('statistics', () => {
it('passes account count', () => {
const parsed = makeParsedFile()
const preview = generateImportPreview(parsed, [])
expect(preview.accountCount).toBe(3)
})
it('passes voucher count', () => {
const parsed = makeParsedFile()
const preview = generateImportPreview(parsed, [])
expect(preview.voucherCount).toBe(1)
})
it('passes transaction line count', () => {
const parsed = makeParsedFile()
const preview = generateImportPreview(parsed, [])
expect(preview.transactionLineCount).toBe(3)
})
})
describe('issues passthrough', () => {
it('passes parse issues to preview', () => {
const parsed = makeParsedFile({
issues: [
{ severity: 'warning', line: 5, message: 'Okänd tagg: #FOO — ignoreras', tag: 'FOO' },
{ severity: 'error', line: 10, message: 'Invalid voucher', tag: 'VER' },
],
})
const preview = generateImportPreview(parsed, [])
expect(preview.issues).toHaveLength(2)
expect(preview.issues[0].severity).toBe('warning')
expect(preview.issues[1].severity).toBe('error')
})
})
})
describe('validateIBBalance', () => {
it('returns 0 roundingAdjustment when IB is balanced', () => {
const parsed = makeParsedFile({
openingBalances: [
{ yearIndex: 0, account: '1510', amount: 50000 },
{ yearIndex: 0, account: '2440', amount: -50000 },
],
})
const accountMap = new Map([['1510', '1510'], ['2440', '2440']])
const result = validateIBBalance(parsed, accountMap)
expect(result.roundingAdjustment).toBe(0)
expect(result.fileImbalance).toBe(0)
expect(result.excludedAccountsTotal).toBe(0)
expect(result.lines).toHaveLength(2)
})
it('returns rounding adjustment for imbalance <= 1 SEK', () => {
const parsed = makeParsedFile({
openingBalances: [
{ yearIndex: 0, account: '1510', amount: 50000.50 },
{ yearIndex: 0, account: '2440', amount: -50000 },
],
})
const accountMap = new Map([['1510', '1510'], ['2440', '2440']])
const result = validateIBBalance(parsed, accountMap)
expect(result.roundingAdjustment).toBe(0.5)
expect(result.fileImbalance).toBe(0.5)
})
it('returns large adjustment for file-level imbalance (unallocated årets resultat)', () => {
// Simulates a Fortnox export where previous year result hasn't been allocated
// to equity — BS accounts don't balance because årets resultat is implicit
const parsed = makeParsedFile({
openingBalances: [
{ yearIndex: 0, account: '1510', amount: 50100 },
{ yearIndex: 0, account: '2440', amount: -50000 },
],
})
const accountMap = new Map([['1510', '1510'], ['2440', '2440']])
const result = validateIBBalance(parsed, accountMap)
// The adjustment is 100 SEK — caller should book to 2099, never reject
expect(result.roundingAdjustment).toBe(100)
expect(result.fileImbalance).toBe(100)
expect(result.excludedAccountsTotal).toBe(0)
})
it('tracks excluded accounts separately from file imbalance (Fortnox system accounts)', () => {
// Simulates Fortnox 0099 carrying IB balance — file is balanced,
// but mapped accounts are not because 0099 is excluded from mapping
const parsed = makeParsedFile({
openingBalances: [
{ yearIndex: 0, account: '1510', amount: 50000 },
{ yearIndex: 0, account: '2440', amount: -150000 },
{ yearIndex: 0, account: '0099', amount: 100000 }, // System account, not mapped
],
})
const accountMap = new Map([['1510', '1510'], ['2440', '2440']])
const result = validateIBBalance(parsed, accountMap)
// File-level: 50000 + (-150000) + 100000 = 0, balanced
expect(result.fileImbalance).toBe(0)
// Mapped-level: 50000 debit, 150000 credit = -100000 diff
expect(result.roundingAdjustment).toBe(-100000)
// The excluded 0099 accounts for the entire difference
expect(result.excludedAccountsTotal).toBe(100000)
// Only 2 lines (0099 excluded)
expect(result.lines).toHaveLength(2)
})
it('ignores non-current-year balances', () => {
const parsed = makeParsedFile({
openingBalances: [
{ yearIndex: 0, account: '1510', amount: 50000 },
{ yearIndex: 0, account: '2440', amount: -50000 },
{ yearIndex: -1, account: '1510', amount: 99999 }, // Previous year — ignored
],
})
const accountMap = new Map([['1510', '1510'], ['2440', '2440']])
const result = validateIBBalance(parsed, accountMap)
expect(result.roundingAdjustment).toBe(0)
expect(result.lines).toHaveLength(2)
})
})
describe('isBalanceSheetAccount', () => {
it('returns true for class 1 (assets)', () => {
expect(isBalanceSheetAccount('1510')).toBe(true)
expect(isBalanceSheetAccount('1930')).toBe(true)
})
it('returns true for class 2 (liabilities/equity)', () => {
expect(isBalanceSheetAccount('2099')).toBe(true)
expect(isBalanceSheetAccount('2440')).toBe(true)
})
it('returns false for class 3 (revenue)', () => {
expect(isBalanceSheetAccount('3001')).toBe(false)
expect(isBalanceSheetAccount('3740')).toBe(false)
})
it('returns false for class 4-8 (expenses)', () => {
expect(isBalanceSheetAccount('4010')).toBe(false)
expect(isBalanceSheetAccount('5010')).toBe(false)
expect(isBalanceSheetAccount('6211')).toBe(false)
expect(isBalanceSheetAccount('7210')).toBe(false)
expect(isBalanceSheetAccount('8999')).toBe(false)
})
})