0d0415e19c
* fix(vat): danstillställningar 25% to 6% from 2026-07-01 in guidance and suggestions (#1483) From 2026-07-01 tillträde till danstillställningar is 6% VAT, aligned with other cultural events. 6% was already a supported rate; every guidance surface was silent on the change, so a dance-event customer plausibly got 25% suggested. - swedish-vat skill: rate table row + a July 2026 change note under rate misclassification (cutover date, mixed-venue split vs 25% alcohol), and the 2631 account table mentions dance admission - revenue_reduced_6 descriptor: dans/danstillstallning/dansband/entre keywords and updated description, which flows to both the UI suggestions and gnubok_suggest_categories via findMatchingTemplates - atom seed regenerated; the generator now emits a version-downgrade guard on the ON CONFLICT so two branches each carrying a full 108-atom seed can no longer clobber each other's atom bodies depending on merge order Closes #1483 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * review(vat): drop overbroad entré keyword, cite SkU25 and the prepayment rule Two findings from the Swedish compliance review bot: - bare 'entré' matched generic admission that is not always reduced-rate; the dance-specific keywords stay - the rate claim now cites its primary sources (riksdagen 2025/26:SkU25, Skatteverket halvårsskiftet 2026) and records that tickets sold and paid before 2026-07-01 keep 25% Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * review(vat): admission-specific keywords only, explicit cutoff wording, seed rebuilt post-merge - bare 'dans' also matched dance courses and artist fees; keep danstillställning/dansband and add danskväll - rate table states the boundary explicitly: 25% through 30 June 2026 - atom seed regenerated from the tree that now includes #1489, emitted as 20260810121001 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
1963 lines
66 KiB
TypeScript
1963 lines
66 KiB
TypeScript
import type {
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TransactionCategory,
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MappingResult,
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VatJournalLine,
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Transaction,
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EntityType,
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VatTreatment,
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RiskLevel,
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} from '@/types'
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import {
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getVatRate,
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generateReverseChargeLines,
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generateReverseChargeBasisLines,
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generateInputVatLine,
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} from './vat-entries'
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import { resolveSekAmount } from './currency-utils'
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// ============================================================
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// Types
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// ============================================================
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export type TemplateGroup =
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| 'premises'
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| 'vehicle'
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| 'it_software'
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| 'office_supplies'
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| 'marketing'
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| 'travel'
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| 'representation'
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| 'insurance'
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| 'professional_services'
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| 'bank_finance'
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| 'telecom'
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| 'education'
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| 'personnel'
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| 'revenue'
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| 'financial'
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| 'private_transfers'
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| 'equipment'
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export interface BookingTemplate {
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id: string
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name_sv: string
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name_en: string
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group: TemplateGroup
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direction: 'expense' | 'income' | 'transfer'
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entity_applicability: 'all' | 'enskild_firma' | 'aktiebolag'
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debit_account: string
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credit_account: string
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debit_account_ab?: string
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credit_account_ab?: string
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vat_treatment: VatTreatment | null
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vat_rate: number
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deductibility: 'full' | 'non_deductible' | 'conditional'
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deductibility_note_sv?: string
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special_rules_sv?: string
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mcc_codes: number[]
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keywords: string[]
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risk_level: RiskLevel
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requires_review: boolean
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impact_score: number
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auto_match_confidence: number
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default_private: boolean
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fallback_category: TransactionCategory
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description_sv: string
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common: boolean
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requires_vat_registration_data?: boolean
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/**
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* Supplier-type hint for reverse-charge bookings. Determines which 44xx/45xx
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* basbelopp account is emitted alongside the 2645/2614 fiktiv-moms pair so
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* Skatteverket's momsdeklaration rutor 20-24 line up with rutor 30-32
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* (felkod FK004 if absent). Default 'eu_business' when unset.
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*/
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reverse_charge_supplier_type?: 'eu_business' | 'non_eu_business' | 'swedish_business'
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}
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export interface TemplateGroupInfo {
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group: TemplateGroup
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label_sv: string
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label_en: string
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templates: BookingTemplate[]
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}
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export interface TemplateMatch {
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template: BookingTemplate
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confidence: number
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}
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// ============================================================
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// Template Group Labels
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// ============================================================
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const GROUP_LABELS: Record<TemplateGroup, { sv: string; en: string }> = {
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premises: { sv: 'Lokalkostnader', en: 'Premises' },
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vehicle: { sv: 'Fordon', en: 'Vehicle' },
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it_software: { sv: 'IT & Programvara', en: 'IT & Software' },
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office_supplies: { sv: 'Kontorsmaterial', en: 'Office Supplies' },
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marketing: { sv: 'Marknadsföring', en: 'Marketing' },
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travel: { sv: 'Resor & Transport', en: 'Travel & Transport' },
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representation: { sv: 'Representation', en: 'Representation' },
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insurance: { sv: 'Försäkringar', en: 'Insurance' },
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professional_services: { sv: 'Professionella tjänster', en: 'Professional Services' },
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bank_finance: { sv: 'Bank & Finans', en: 'Banking & Finance' },
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telecom: { sv: 'Telekom & Internet', en: 'Telecom & Internet' },
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education: { sv: 'Utbildning', en: 'Education' },
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personnel: { sv: 'Personal', en: 'Personnel' },
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revenue: { sv: 'Intäkter', en: 'Revenue' },
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financial: { sv: 'Finansiella poster', en: 'Financial Items' },
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private_transfers: { sv: 'Privata transaktioner', en: 'Private Transfers' },
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equipment: { sv: 'Inventarier & Utrustning', en: 'Equipment' },
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}
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// ============================================================
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// Template Data
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// ============================================================
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export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
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// --- PREMISES (3) ---
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{
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id: 'premises_rent',
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name_sv: 'Lokalhyra',
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name_en: 'Office rent',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5010',
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credit_account: '1930',
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vat_treatment: 'exempt',
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vat_rate: 0,
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deductibility: 'full',
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special_rules_sv: 'Lokalhyra är momsfri om hyresvärden inte är frivilligt momsregistrerad',
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mcc_codes: [],
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keywords: ['hyra', 'lokal', 'kontor', 'rent', 'office space', 'kontorslokal', 'coworking', 'kontorshotell', 'wework', 'norrsken', 'regus'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 10,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Månadshyra för kontors- eller affärslokal',
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common: true,
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},
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{
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id: 'premises_rent_vat',
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name_sv: 'Lokalhyra (momsbelagd)',
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name_en: 'Office rent (with VAT)',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5010',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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special_rules_sv: 'Gäller när hyresvärden är frivilligt momsregistrerad',
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mcc_codes: [],
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keywords: ['hyra', 'lokal', 'moms', 'kontorshyra'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 8,
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auto_match_confidence: 0.80,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Lokalhyra med moms (frivilligt momsregistrerad hyresvärd)',
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common: false,
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},
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{
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id: 'premises_electricity',
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name_sv: 'El & Uppvärmning',
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name_en: 'Electricity & Heating',
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group: 'premises',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5020',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [4900],
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keywords: ['el', 'electricity', 'vattenfall', 'eon', 'fortum', 'ellevio', 'kraftbolag', 'elnät', 'värme', 'fjärrvärme', 'uppvärmning', 'vatten', 'avlopp'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 8,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'El, uppvärmning och vatten för kontors- eller affärslokal',
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common: true,
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},
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// --- VEHICLE (4) ---
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{
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id: 'vehicle_fuel',
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name_sv: 'Drivmedel & Laddning',
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name_en: 'Fuel & EV Charging',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5611',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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special_rules_sv: 'Drivmedel till firmabil, ej privat körning',
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mcc_codes: [5541, 5542, 5552, 5983],
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keywords: ['bensin', 'diesel', 'drivmedel', 'fuel', 'tank', 'okq8', 'circle k', 'preem', 'st1', 'shell', 'ingo', 'laddning', 'elbil', 'charging', 'tesla', 'ionity', 'recharge'],
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risk_level: 'LOW',
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requires_review: false,
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impact_score: 8,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Drivmedel (bensin/diesel) eller laddning (elbil) för tjänstefordon',
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common: true,
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},
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{
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id: 'vehicle_leasing',
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name_sv: 'Billeasing',
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name_en: 'Car leasing',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5615',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'conditional',
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deductibility_note_sv: 'Max 50% momsavdrag för personbil',
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special_rules_sv: 'Personbil: halvt momsavdrag. Lastbil/lätt lastbil: fullt avdrag.',
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mcc_codes: [7512, 7513],
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keywords: ['leasing', 'billeasing', 'car lease', 'leasingavgift'],
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risk_level: 'LOW',
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requires_review: false,
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impact_score: 7,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Leasingavgift för tjänstefordon',
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common: false,
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},
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{
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id: 'vehicle_repairs',
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name_sv: 'Reparation & Service fordon',
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name_en: 'Vehicle repairs & service',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5613',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [5511, 5521, 5531, 5532, 5533, 7531, 7534, 7535, 7538, 7542],
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keywords: ['bilverkstad', 'service', 'reparation', 'däck', 'mekonomen', 'autoexperten', 'bilprovning', 'besiktning'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 6,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Reparation, service och underhåll av fordon',
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common: false,
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},
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{
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id: 'vehicle_parking',
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name_sv: 'Parkering & Vägtull',
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name_en: 'Parking & Road tolls',
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group: 'vehicle',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5619', // 5614 does not exist in BAS 2026 (the 561x run skips it), so every
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// booking through this template failed with AccountsNotInChartError.
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// 5619 is the sibling 'Övriga kostnader för personbilar och mc'.
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [7521, 7523, 4784],
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keywords: ['parkering', 'parking', 'p-avgift', 'easypark', 'apcoa', 'q-park', 'aimo', 'trängselskatt', 'vägtull', 'toll', 'brobizz'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 7,
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auto_match_confidence: 0.90,
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default_private: false,
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fallback_category: 'expense_travel',
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description_sv: 'Parkeringsavgift och trängselskatt vid tjänsteärende',
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common: false,
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},
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// --- IT & SOFTWARE (3) ---
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{
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id: 'it_saas_subscription',
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name_sv: 'Programvara / SaaS',
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name_en: 'Software / SaaS subscription',
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group: 'it_software',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5420',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [5734, 5817, 5818],
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keywords: ['software', 'saas', 'programvara', 'licens', 'subscription', 'app', 'microsoft', 'google', 'adobe', 'slack', 'notion', 'figma', 'github', 'atlassian', 'jira', 'antivirus', 'vpn', 'norton', '1password', 'lastpass', 'bitwarden', 'spotify', 'crm', 'hubspot', 'salesforce', 'pipedrive', 'asana', 'monday', 'trello', 'basecamp', 'clickup', 'linear', 'dropbox', 'onedrive', 'icloud', 'backup'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 10,
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auto_match_confidence: 0.90,
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default_private: false,
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fallback_category: 'expense_software',
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description_sv: 'Programvarulicens eller SaaS-prenumeration (svensk leverantör med moms)',
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common: false,
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},
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{
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id: 'it_saas_eu',
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name_sv: 'Programvara / SaaS (omvänd moms)',
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name_en: 'Software / SaaS (reverse charge)',
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group: 'it_software',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5420',
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credit_account: '1930',
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vat_treatment: 'reverse_charge',
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vat_rate: 0,
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deductibility: 'full',
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special_rules_sv: 'Utländsk leverantör (EU/USA) med omvänd skattskyldighet',
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mcc_codes: [5734, 5817, 5818],
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keywords: ['software', 'saas', 'eu', 'ireland', 'reverse charge', 'omvänd moms', 'openai', 'chatgpt', 'anthropic', 'claude', 'ai', 'midjourney', 'copilot', 'google cloud', 'aws', 'azure'],
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risk_level: 'LOW',
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requires_review: false,
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impact_score: 9,
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auto_match_confidence: 0.80,
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default_private: false,
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fallback_category: 'expense_software',
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description_sv: 'Programvara från utländsk leverantör med omvänd skattskyldighet',
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common: true,
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requires_vat_registration_data: true,
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},
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{
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id: 'it_cloud_hosting',
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name_sv: 'Molntjänster / Hosting',
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name_en: 'Cloud services / Hosting',
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group: 'it_software',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '5420', // 5421 does not exist in BAS 2026. 5420 Programvaror is what the two
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// sibling SaaS templates already use.
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credit_account: '1930',
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vat_treatment: 'reverse_charge',
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vat_rate: 0,
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deductibility: 'full',
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special_rules_sv: 'Ofta EU/utländsk leverantör med omvänd skattskyldighet',
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mcc_codes: [4816],
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keywords: ['aws', 'azure', 'google cloud', 'gcp', 'hosting', 'server', 'cloud', 'vercel', 'heroku', 'digitalocean', 'cloudflare', 'hetzner', 'domän', 'domain', 'dns', 'loopia', 'binero', 'godaddy'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 9,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_software',
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description_sv: 'Molnbaserade tjänster, webbhotell, serverhosting och domännamn',
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common: true,
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},
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// --- OFFICE SUPPLIES (2) ---
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{
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id: 'office_supplies_general',
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name_sv: 'Kontorsmaterial',
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name_en: 'Office supplies',
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group: 'office_supplies',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '6110',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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mcc_codes: [5111, 5112, 5943, 5944],
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keywords: ['kontorsmaterial', 'pennor', 'papper', 'office supplies', 'staples', 'kontorsvaror', 'kontor', 'tryck', 'print', 'trycksaker', 'kopiering', 'visitkort'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 7,
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auto_match_confidence: 0.80,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Kontorsmaterial, trycksaker och förbrukningsvaror',
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common: true,
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},
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{
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id: 'office_postage',
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name_sv: 'Porto & Frakt',
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name_en: 'Postage & Shipping',
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group: 'office_supplies',
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direction: 'expense',
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entity_applicability: 'all',
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debit_account: '6250',
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credit_account: '1930',
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vat_treatment: 'standard_25',
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vat_rate: 0.25,
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deductibility: 'full',
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special_rules_sv: 'Posttjänster kan vara momsfria, frakttjänster har normalt 25% moms',
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mcc_codes: [4215, 4211],
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keywords: ['porto', 'postnord', 'frakt', 'shipping', 'dhl', 'ups', 'fedex', 'bring', 'paket', 'schenker', 'transport'],
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risk_level: 'NONE',
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requires_review: false,
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impact_score: 6,
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auto_match_confidence: 0.85,
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default_private: false,
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fallback_category: 'expense_office',
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description_sv: 'Porto och fraktkostnader',
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common: true,
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},
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// --- MARKETING (3) ---
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{
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id: 'marketing_online_ads_eu',
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name_sv: 'Annonsering EU (omvänd moms)',
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name_en: 'Online ads EU (reverse charge)',
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|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5910',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Google/Meta fakturerar ofta från Irland → omvänd skattskyldighet',
|
|
mcc_codes: [7311],
|
|
keywords: ['google ads', 'facebook ads', 'meta ads', 'instagram ads', 'linkedin ads', 'annons', 'advertising', 'adwords', 'kampanj', 'seo', 'sem', 'sökmotoroptimering', 'reklam'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 9,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Digital annonsering från EU-leverantör (Google/Meta från Irland)',
|
|
common: true,
|
|
requires_vat_registration_data: true,
|
|
},
|
|
{
|
|
id: 'marketing_online_ads_domestic',
|
|
name_sv: 'Annonsering (svensk moms)',
|
|
name_en: 'Online ads (domestic VAT)',
|
|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5910',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Svensk leverantör med momsregistrering',
|
|
mcc_codes: [7311],
|
|
keywords: ['annons', 'reklam', 'advertising', 'kampanj', 'blocket', 'eniro'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Digital annonsering från svensk leverantör med 25% moms',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'marketing_design',
|
|
name_sv: 'Design & Reklam',
|
|
name_en: 'Design & Promotion',
|
|
group: 'marketing',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5920',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [7333, 7332, 7829],
|
|
keywords: ['design', 'grafisk', 'logotyp', 'webb', 'website', 'logo', 'branding', 'grafiker', 'foto', 'fotograf', 'video', 'film', 'canva', 'hootsuite', 'social media', 'sociala medier', 'mailchimp', 'nyhetsbrev'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_marketing',
|
|
description_sv: 'Grafisk design, reklam, foto/video och marknadsföringsverktyg',
|
|
common: false,
|
|
},
|
|
|
|
// --- TRAVEL (3) ---
|
|
{
|
|
id: 'travel_transport',
|
|
name_sv: 'Resor & Transport',
|
|
name_en: 'Travel & Transport',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5810',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_6',
|
|
vat_rate: 0.06,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Persontransport har 6% moms (flyg, tåg, taxi)',
|
|
mcc_codes: [3000, 3001, 3002, 3003, 4511, 4011, 4111, 4112, 4131, 4121],
|
|
keywords: ['flyg', 'sas', 'norwegian', 'bra', 'flight', 'tåg', 'train', 'sj', 'sl', 'västtrafik', 'skånetrafiken', 'kollektivtrafik', 'taxi', 'uber', 'bolt', 'cab', 'hyrbil', 'rental car', 'europcar', 'hertz'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Resor i tjänsten: flyg, tåg, taxi, hyrbil (6% moms)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'travel_international',
|
|
name_sv: 'Utrikesresa',
|
|
name_en: 'International travel',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5810',
|
|
credit_account: '1930',
|
|
vat_treatment: 'export',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Utrikesflyg och internationella resor är momsfria',
|
|
mcc_codes: [3000, 3001, 3002, 3003, 4511],
|
|
keywords: ['utrikes', 'international', 'airport', 'utlandsflyg'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Utrikesresor i tjänsten (momsfritt)',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'travel_hotel',
|
|
name_sv: 'Hotell',
|
|
name_en: 'Hotel',
|
|
group: 'travel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5830', // 5820 is Hyrbilskostnader (rental car). This template is Hotell, so it
|
|
// posted hotel nights into car hire: it balanced and was silently wrong.
|
|
// 5830 is 'Kost och logi'.
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_12',
|
|
vat_rate: 0.12,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Logi har 12% moms. Frukost särredovisas med 12% moms.',
|
|
mcc_codes: [3501, 3502, 3503, 3504, 7011],
|
|
keywords: ['hotell', 'hotel', 'logi', 'övernattning', 'scandic', 'elite', 'best western', 'booking', 'airbnb'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Hotellövernattning i tjänsten (12% moms)',
|
|
common: true,
|
|
},
|
|
|
|
// --- REPRESENTATION (3) ---
|
|
{
|
|
id: 'representation_external',
|
|
name_sv: 'Extern representation',
|
|
name_en: 'External representation',
|
|
group: 'representation',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6071',
|
|
credit_account: '1930',
|
|
vat_treatment: 'reduced_12',
|
|
vat_rate: 0.12,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Avdragsgill moms max 46 kr/person. Representationskostnad max 300 kr/person exkl moms (IL 16 kap 2§)',
|
|
special_rules_sv: 'Dokumentera: syfte, deltagare, företag. Momsavdrag max 300 kr/person.',
|
|
mcc_codes: [5812, 5813, 5814],
|
|
keywords: ['representation', 'lunch', 'middag', 'restaurang', 'restaurant', 'kund', 'kundmöte', 'gåva', 'present', 'representationsgåva'],
|
|
risk_level: 'HIGH',
|
|
requires_review: true,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Representation med kund/affärspartner (dokumentera noggrant)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'representation_internal',
|
|
name_sv: 'Intern representation',
|
|
name_en: 'Internal representation',
|
|
group: 'representation',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7622',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Max 60 kr/person',
|
|
special_rules_sv: 'Personalfest, intern lunch etc. Momsfritt. Max 60 kr/person för avdragsrätt.',
|
|
mcc_codes: [5812, 5813, 5814],
|
|
keywords: ['personalfest', 'intern representation', 'teamlunch', 'personallunch', 'fika', 'julfest', 'after work', 'intern lunch'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_representation',
|
|
description_sv: 'Intern representation (personalfest, teamlunch)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'representation_conference',
|
|
name_sv: 'Konferens & Mässa',
|
|
name_en: 'Conference & Trade show',
|
|
group: 'representation',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5990',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [7941, 7922],
|
|
keywords: ['konferens', 'mässa', 'conference', 'trade show', 'event', 'utställning', 'biljett'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_education',
|
|
description_sv: 'Avgifter för konferenser och mässor',
|
|
common: false,
|
|
},
|
|
|
|
// --- INSURANCE (3) ---
|
|
{
|
|
id: 'insurance_business',
|
|
name_sv: 'Företagsförsäkring',
|
|
name_en: 'Business insurance',
|
|
group: 'insurance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6310',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Försäkringspremier är momsfria',
|
|
mcc_codes: [6300],
|
|
keywords: ['försäkring', 'insurance', 'företagsförsäkring', 'ansvarsförsäkring', 'konsultförsäkring', 'if', 'trygg-hansa', 'länsförsäkringar', 'folksam', 'fordonsförsäkring', 'bilförsäkring'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Företags-, ansvars- och fordonsförsäkring (momsfritt)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'insurance_pension_ef',
|
|
name_sv: 'Pensionsförsäkring (EF)',
|
|
name_en: 'Pension insurance (EF)',
|
|
group: 'insurance',
|
|
direction: 'expense',
|
|
entity_applicability: 'enskild_firma',
|
|
debit_account: '6530',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Avdragsgill i NE-deklarationen, inte i bokföringen direkt',
|
|
special_rules_sv: 'EF: Pensionssparande dras av i NE-blanketten, inte som kostnad i rörelsen.',
|
|
mcc_codes: [],
|
|
keywords: ['pension', 'pensionsförsäkring', 'itp', 'avanza pension', 'spp'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Pensionssparande för enskild firma (granska avdragsregel)',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'insurance_pension_ab',
|
|
name_sv: 'Pensionsförsäkring (AB)',
|
|
name_en: 'Pension insurance (AB)',
|
|
group: 'insurance',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '7410',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'AB: Pensionskostnad är en avdragsgill personalkostnad',
|
|
mcc_codes: [],
|
|
keywords: ['pension', 'pensionsförsäkring', 'itp', 'tjänstepension'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Tjänstepension för anställda i aktiebolag',
|
|
common: false,
|
|
},
|
|
|
|
// --- PROFESSIONAL SERVICES (2) ---
|
|
{
|
|
id: 'prof_accounting',
|
|
name_sv: 'Redovisning & Juridik',
|
|
name_en: 'Accounting & Legal services',
|
|
group: 'professional_services',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6530',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [8931, 8111],
|
|
keywords: ['redovisning', 'bokföring', 'revisor', 'accounting', 'redovisningsbyrå', 'advokat', 'juridisk', 'legal', 'lawyer', 'jurist', 'fortnox', 'visma', 'bokio', 'dooer'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_professional_services',
|
|
description_sv: 'Redovisning, bokföring, revision och juridiska tjänster',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'prof_consulting',
|
|
name_sv: 'Konsulttjänster',
|
|
name_en: 'Consulting services',
|
|
group: 'professional_services',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6550',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [7392],
|
|
keywords: ['konsult', 'consulting', 'rådgivning', 'advisory', 'management'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_professional_services',
|
|
description_sv: 'Konsultarvoden och rådgivningstjänster',
|
|
common: true,
|
|
},
|
|
|
|
// --- BANK & FINANCE (5) ---
|
|
{
|
|
id: 'bank_fees',
|
|
name_sv: 'Bankavgifter',
|
|
name_en: 'Bank fees',
|
|
group: 'bank_finance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6570',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Banktjänster är momsfria',
|
|
mcc_codes: [6010, 6011, 6012],
|
|
keywords: ['bankavgift', 'bank fee', 'kontoavgift', 'årsavgift', 'månadsavgift', 'kortavgift', 'zettle', 'izettle', 'stripe', 'klarna', 'swish', 'betalterminal', 'nets'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 9,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_bank_fees',
|
|
description_sv: 'Bankavgifter, kontoavgifter och kortavgifter',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'bank_interest_income',
|
|
name_sv: 'Ränteintäkt',
|
|
name_en: 'Interest income',
|
|
group: 'bank_finance',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '8310',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['ränta', 'ränteinkomst', 'interest income', 'sparränta'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'income_other',
|
|
description_sv: 'Ränteintäkter på bankkonto eller placeringar',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'bank_interest_expense',
|
|
name_sv: 'Räntekostnad',
|
|
name_en: 'Interest expense',
|
|
group: 'bank_finance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '8410',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['ränta', 'räntekostnad', 'interest expense', 'låneränta'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Räntekostnad på lån eller kredit',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'bank_currency_loss',
|
|
name_sv: 'Valutakursförlust',
|
|
name_en: 'Currency exchange loss',
|
|
group: 'bank_finance',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7960',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [6051],
|
|
keywords: ['valuta', 'currency', 'växling', 'kursförlust', 'exchange'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_currency_exchange',
|
|
description_sv: 'Valutakursförluster vid betalning i utländsk valuta',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'bank_currency_gain',
|
|
name_sv: 'Valutakursvinst',
|
|
name_en: 'Currency exchange gain',
|
|
group: 'bank_finance',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3960',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['valuta', 'currency', 'kursvinst', 'exchange gain'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_other',
|
|
description_sv: 'Valutakursvinster vid betalning i utländsk valuta',
|
|
common: false,
|
|
},
|
|
|
|
// --- TELECOM (2) ---
|
|
{
|
|
id: 'telecom_mobile',
|
|
name_sv: 'Mobilabonnemang',
|
|
name_en: 'Mobile subscription',
|
|
group: 'telecom',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6211',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'conditional',
|
|
deductibility_note_sv: 'Blandad användning: bara yrkesmässig del avdragsgill',
|
|
mcc_codes: [4812, 4813, 4814],
|
|
keywords: ['mobil', 'tele2', 'telia', 'tre', 'telenor', 'hallon', 'comviq', 'mobilabonnemang', 'telefon', 'fast telefon', 'ip-telefoni', 'voip'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Telefon och mobilabonnemang (granska yrkesmässig andel)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'telecom_internet',
|
|
name_sv: 'Internetanslutning',
|
|
name_en: 'Internet connection',
|
|
group: 'telecom',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6230',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [4816],
|
|
keywords: ['internet', 'bredband', 'fiber', 'broadband', 'bahnhof', 'telia', 'comhem'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Internetanslutning för kontor',
|
|
common: false,
|
|
},
|
|
|
|
// --- EDUCATION (2) ---
|
|
{
|
|
id: 'education_course',
|
|
name_sv: 'Kurs / Utbildning',
|
|
name_en: 'Course / Training',
|
|
group: 'education',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6991',
|
|
credit_account: '1930',
|
|
debit_account_ab: '7610',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Utbildningstjänster är momsfria. AB: konto 7610, EF: konto 6991.',
|
|
mcc_codes: [8220, 8241, 8244, 8249, 8299, 5815, 5816],
|
|
keywords: ['kurs', 'utbildning', 'course', 'training', 'workshop', 'certifiering', 'certification', 'udemy', 'coursera', 'pluralsight', 'linkedin learning', 'online course'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_education',
|
|
description_sv: 'Yrkesrelaterade kurser och utbildningar',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'education_membership',
|
|
name_sv: 'Branschförening / Medlemskap',
|
|
name_en: 'Trade association / Membership',
|
|
group: 'education',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6980',
|
|
credit_account: '1930',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Föreningsavgifter är normalt momsfria',
|
|
mcc_codes: [8641, 8651, 8661, 8699],
|
|
keywords: ['medlemskap', 'membership', 'förening', 'branschorganisation', 'förbund', 'svenskt näringsliv', 'företagarna'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_education',
|
|
description_sv: 'Medlemsavgift i branschorganisation eller yrkesförening',
|
|
common: false,
|
|
},
|
|
|
|
// --- PERSONNEL (10) ---
|
|
{
|
|
id: 'personnel_salary',
|
|
name_sv: 'Lön (netto)',
|
|
name_en: 'Salary (net)',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '7210',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'OBS: Denna mall bokför nettolön. Personalskatt (2710) och arbetsgivaravgifter (2731) måste bokföras separat.',
|
|
mcc_codes: [],
|
|
keywords: ['lön', 'salary', 'nettolön', 'löneutbetalning'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Nettolön till anställd',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'personnel_employer_tax',
|
|
name_sv: 'Arbetsgivaravgifter',
|
|
name_en: 'Employer social contributions',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '2731',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Betalning av arbetsgivaravgift-skuld. Kostnad (D: 7510 / K: 2731) bokförs vid lönekörning.',
|
|
mcc_codes: [],
|
|
keywords: ['arbetsgivaravgift', 'sociala avgifter', 'employer tax', 'skattekonto'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Betalning av arbetsgivaravgifter',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'personnel_preliminary_tax',
|
|
name_sv: 'Preliminärskatt (AB)',
|
|
name_en: 'Preliminary tax (AB)',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '2510',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['preliminärskatt', 'skatt', 'tax', 'skatteverket', 'skattekonto'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Preliminärskatt till Skatteverket',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'personnel_mileage_taxfree',
|
|
name_sv: 'Skattefri bilersättning (mil)',
|
|
name_en: 'Tax-free mileage reimbursement',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7331',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Ersättning till anställd för bil- och körersättning, skattefri inom Skatteverkets gränsbelopp (för 2026: kontrollera aktuell mil-ersättning). Underlag: körjournal. Ingen ingående moms.',
|
|
mcc_codes: [],
|
|
keywords: ['milersättning', 'mil ersättning', 'milerstättning', 'körersättning', 'kör ersättning', 'bilersättning', 'reseersättning', 'kilometerersättning'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.95,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Skattefri milersättning till anställd (kräver körjournal)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'personnel_mileage_taxable',
|
|
name_sv: 'Skattepliktig bilersättning (mil)',
|
|
name_en: 'Taxable mileage reimbursement',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7332',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Den del av bilersättningen som överstiger Skatteverkets skattefria gränsbelopp. Skattepliktig för mottagaren och ska tas upp på AGI. Ingen ingående moms.',
|
|
mcc_codes: [],
|
|
keywords: ['skattepliktig milersättning', 'skattepliktig bilersättning', 'överskjutande bilersättning'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Skattepliktig del av bilersättning (AGI-pliktig)',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'personnel_per_diem_sweden_taxfree',
|
|
name_sv: 'Skattefritt traktamente (Sverige)',
|
|
name_en: 'Tax-free per diem (Sweden)',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7321',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Skattefritt traktamente för tjänsteresa i Sverige inom Skatteverkets schablonbelopp. Kräver reseräkning + övernattning >50 km från tjänstestället. Ingen ingående moms.',
|
|
mcc_codes: [],
|
|
// Note: keywords are intentionally narrow. "utlandstraktamente" must route
|
|
// to the abroad template, not here: so we avoid the bare "traktament"
|
|
// substring (which would also fire on "utlandstraktamente").
|
|
keywords: ['traktamente', 'dagtraktamente', 'helt dygn', 'halvt dygn'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.95,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Skattefritt traktamente för tjänsteresa i Sverige (kräver reseräkning)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'personnel_per_diem_sweden_taxable',
|
|
name_sv: 'Skattepliktigt traktamente (Sverige)',
|
|
name_en: 'Taxable per diem (Sweden)',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7322',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Den del av traktamentet som överstiger Skatteverkets skattefria schablon. Skattepliktigt för mottagaren och ska tas upp på AGI.',
|
|
mcc_codes: [],
|
|
keywords: ['skattepliktigt traktamente', 'överskjutande traktamente'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Skattepliktig del av traktamente Sverige (AGI-pliktig)',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'personnel_per_diem_abroad_taxfree',
|
|
name_sv: 'Skattefritt traktamente (utlandet)',
|
|
name_en: 'Tax-free per diem (abroad)',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7323',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Skattefritt utlandstraktamente per land enligt Skatteverkets normalbelopp. Kräver reseräkning. Tremånadersregeln gäller efter 3 mån.',
|
|
mcc_codes: [],
|
|
keywords: ['utlandstraktamente', 'traktamente utland', 'utlandsresa', 'utlands', 'normalbelopp'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Skattefritt traktamente för tjänsteresa utomlands',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'personnel_per_diem_abroad_taxable',
|
|
name_sv: 'Skattepliktigt traktamente (utlandet)',
|
|
name_en: 'Taxable per diem (abroad)',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7324',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Del av utlandstraktamente som överstiger Skatteverkets normalbelopp. Skattepliktig och AGI-pliktig.',
|
|
mcc_codes: [],
|
|
keywords: ['skattepliktigt utlandstraktamente'],
|
|
risk_level: 'MEDIUM',
|
|
requires_review: true,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.90,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Skattepliktig del av utlandstraktamente (AGI-pliktig)',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'personnel_congestion_charge_taxfree',
|
|
name_sv: 'Trängselskatt (skattefri ersättning)',
|
|
name_en: 'Congestion charge (tax-free reimbursement)',
|
|
group: 'personnel',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '7333',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Ersättning till anställd för trängselskatt vid tjänsteresa, skattefri enligt 11 kap 26 § IL.',
|
|
mcc_codes: [],
|
|
keywords: ['trängselskatt', 'trängselavgift', 'congestion'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 3,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_travel',
|
|
description_sv: 'Ersättning för trängselskatt vid tjänsteresa',
|
|
common: false,
|
|
},
|
|
|
|
// --- REVENUE (4) ---
|
|
{
|
|
id: 'revenue_standard_25',
|
|
name_sv: 'Försäljning 25% moms',
|
|
name_en: 'Revenue 25% VAT',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3001',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['konsult', 'tjänst', 'service', 'arvode', 'fee', 'faktura', 'försäljning', 'vara', 'produkt', 'product', 'sale'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 10,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'income_services',
|
|
description_sv: 'Intäkter från tjänste- eller varuförsäljning med 25% moms',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'revenue_reduced_12',
|
|
name_sv: 'Försäljning 12% moms (livsmedel/logi)',
|
|
name_en: 'Revenue 12% VAT (food/accommodation)',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3002',
|
|
vat_treatment: 'reduced_12',
|
|
vat_rate: 0.12,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['livsmedel', 'mat', 'food', 'restaurang', 'logi'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_products',
|
|
description_sv: 'Intäkter från livsmedelsförsäljning eller logi med 12% moms',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'revenue_reduced_6',
|
|
name_sv: 'Försäljning 6% moms (böcker/kultur/transport)',
|
|
name_en: 'Revenue 6% VAT (books/culture/transport)',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3003',
|
|
vat_treatment: 'reduced_6',
|
|
vat_rate: 0.06,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
// Dance keywords: tillträde till danstillställningar dropped from 25% to
|
|
// 6% on 2026-07-01 (2025/26:SkU25, aligned with other cultural events).
|
|
// Admission sold and paid before that stays 25%; the descriptor reflects
|
|
// current law only. Deliberately admission-specific terms only: bare
|
|
// 'dans' or 'entré' would also match dance courses, artist fees and
|
|
// generic entrance charges, which are not all reduced-rate. (#1483)
|
|
keywords: ['bok', 'böcker', 'tidning', 'tidskrift', 'e-bok', 'persontransport', 'taxi', 'buss', 'tåg', 'kultur', 'konsert', 'teater', 'museum', 'bio', 'idrott', 'danstillställning', 'dansband', 'danskväll', 'books', 'culture', 'transport'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_services',
|
|
description_sv: 'Intäkter med 6% moms (böcker, persontransport, kultur, idrott, danstillställningar fr.o.m. 2026-07-01)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'revenue_eu_services',
|
|
name_sv: 'Tjänsteförsäljning EU (omvänd moms)',
|
|
name_en: 'Service revenue EU (reverse charge)',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3308',
|
|
vat_treatment: 'reverse_charge',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Tjänsteförsäljning till EU-företag → omvänd skattskyldighet, rapportera i ruta 39',
|
|
mcc_codes: [],
|
|
keywords: ['eu', 'export', 'eu service', 'reverse charge', 'utlandsförsäljning'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_services',
|
|
description_sv: 'Tjänsteförsäljning till EU-företag (momsfritt, ruta 39)',
|
|
common: true,
|
|
requires_vat_registration_data: true,
|
|
},
|
|
{
|
|
id: 'revenue_export',
|
|
name_sv: 'Export utanför EU',
|
|
name_en: 'Export outside EU',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3305',
|
|
vat_treatment: 'export',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Export utanför EU → momsfritt, rapportera i ruta 40',
|
|
mcc_codes: [],
|
|
keywords: ['export', 'utland', 'usa', 'utanför eu', 'non-eu'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_services',
|
|
description_sv: 'Export av varor/tjänster utanför EU (momsfritt, ruta 40)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'revenue_exempt_domestic',
|
|
name_sv: 'Momsfri försäljning (Sverige)',
|
|
name_en: 'VAT-exempt sales (domestic)',
|
|
group: 'revenue',
|
|
direction: 'income',
|
|
entity_applicability: 'all',
|
|
debit_account: '1930',
|
|
credit_account: '3100',
|
|
credit_account_ab: '3004',
|
|
vat_treatment: 'exempt',
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Momsfri försäljning inom Sverige (t.ex. sjukvård, tandvård, utbildning, social omsorg, försäkring, finansiella tjänster) → rapportera i ruta 42',
|
|
mcc_codes: [],
|
|
keywords: ['momsfri', 'momsfritt', 'sjukvård', 'tandvård', 'utbildning', 'undervisning', 'social omsorg', 'kultur', 'försäkring', 'finansiella tjänster', 'exempt', 'healthcare', 'education'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'income_services',
|
|
description_sv: 'Momsfri försäljning inom Sverige (sjukvård, utbildning m.m., ruta 42)',
|
|
common: true,
|
|
},
|
|
|
|
// --- FINANCIAL (2) ---
|
|
{
|
|
id: 'financial_loan_repayment',
|
|
name_sv: 'Amortering lån',
|
|
name_en: 'Loan repayment',
|
|
group: 'financial',
|
|
direction: 'transfer',
|
|
entity_applicability: 'all',
|
|
debit_account: '2350',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['amortering', 'lån', 'loan', 'repayment', 'avbetalning'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 5,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Amortering av banklån',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'financial_tax_account',
|
|
name_sv: 'Insättning skattekonto',
|
|
name_en: 'Tax account deposit',
|
|
group: 'financial',
|
|
direction: 'transfer',
|
|
entity_applicability: 'all',
|
|
debit_account: '1630',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'full',
|
|
mcc_codes: [],
|
|
keywords: ['skattekonto', 'skatteverket', 'tax account', 'f-skatt', 'moms inbetalning'],
|
|
risk_level: 'NONE',
|
|
requires_review: true,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_other',
|
|
description_sv: 'Insättning på skattekonto hos Skatteverket',
|
|
common: true,
|
|
},
|
|
|
|
// --- PRIVATE TRANSFERS (5) ---
|
|
{
|
|
id: 'private_withdrawal_ef',
|
|
name_sv: 'Eget uttag (EF)',
|
|
name_en: 'Owner withdrawal (EF)',
|
|
group: 'private_transfers',
|
|
direction: 'transfer',
|
|
entity_applicability: 'enskild_firma',
|
|
debit_account: '2013',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'non_deductible',
|
|
mcc_codes: [],
|
|
keywords: ['eget uttag', 'privat', 'withdrawal', 'egen insättning'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 10,
|
|
auto_match_confidence: 0.85,
|
|
default_private: true,
|
|
fallback_category: 'private',
|
|
description_sv: 'Privat uttag från företagskonto (enskild firma)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'private_deposit_ef',
|
|
name_sv: 'Egen insättning (EF)',
|
|
name_en: 'Owner deposit (EF)',
|
|
group: 'private_transfers',
|
|
direction: 'transfer',
|
|
entity_applicability: 'enskild_firma',
|
|
debit_account: '1930',
|
|
credit_account: '2018',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'non_deductible',
|
|
mcc_codes: [],
|
|
keywords: ['egen insättning', 'insättning', 'deposit', 'tillskott'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 8,
|
|
auto_match_confidence: 0.80,
|
|
default_private: true,
|
|
fallback_category: 'private',
|
|
description_sv: 'Egen insättning till företagskonto (enskild firma)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'shareholder_loan_received',
|
|
name_sv: 'Lån från ägare (AB)',
|
|
name_en: 'Shareholder loan received (AB)',
|
|
group: 'private_transfers',
|
|
direction: 'transfer',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '1930',
|
|
credit_account: '2393',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'non_deductible',
|
|
mcc_codes: [],
|
|
keywords: ['aktieägare', 'lån', 'shareholder', 'skuld till ägare', 'insättning', 'tillskott'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.75,
|
|
default_private: false,
|
|
fallback_category: 'income_other',
|
|
description_sv: 'Ägare lånar pengar till bolaget (skuld till ägare)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'shareholder_loan_disbursed',
|
|
name_sv: 'Fordran på ägare (AB)',
|
|
name_en: 'Shareholder loan disbursed (AB)',
|
|
group: 'private_transfers',
|
|
direction: 'transfer',
|
|
entity_applicability: 'aktiebolag',
|
|
debit_account: '1680',
|
|
credit_account: '1930',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'non_deductible',
|
|
mcc_codes: [],
|
|
keywords: ['aktieägare', 'lån till ägare', 'shareholder loan', 'fordran ägare'],
|
|
risk_level: 'HIGH',
|
|
requires_review: true,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.70,
|
|
default_private: true,
|
|
fallback_category: 'private',
|
|
description_sv: 'Bolaget betalar ut till ägare (fordran på ägare)',
|
|
common: false,
|
|
},
|
|
{
|
|
id: 'private_expense',
|
|
name_sv: 'Privat kostnad',
|
|
name_en: 'Private expense',
|
|
group: 'private_transfers',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '2013',
|
|
credit_account: '1930',
|
|
debit_account_ab: '2893',
|
|
vat_treatment: null,
|
|
vat_rate: 0,
|
|
deductibility: 'non_deductible',
|
|
mcc_codes: [],
|
|
keywords: ['privat', 'private', 'personlig', 'personal'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 9,
|
|
auto_match_confidence: 0.85,
|
|
default_private: true,
|
|
fallback_category: 'private',
|
|
description_sv: 'Privat kostnad betald från företagskonto',
|
|
common: false,
|
|
},
|
|
|
|
// --- EQUIPMENT (2) ---
|
|
{
|
|
id: 'equipment_small',
|
|
name_sv: 'Förbrukningsinventarie',
|
|
name_en: 'Consumable equipment',
|
|
group: 'equipment',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '5410',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Under halva prisbasbeloppet = förbrukningsinventarie. Inkluderar IT-utrustning, möbler, verktyg.',
|
|
mcc_codes: [5045, 5065, 5200, 5251, 5261, 5072, 5712, 5021, 5732],
|
|
keywords: ['tangentbord', 'mus', 'headset', 'adapter', 'monitor', 'skärm', 'dator', 'laptop', 'macbook', 'möbler', 'stol', 'skrivbord', 'ikea', 'verktyg', 'maskin', 'biltema', 'jula', 'bauhaus', 'mobil', 'telefon', 'iphone'],
|
|
risk_level: 'LOW',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_equipment',
|
|
description_sv: 'Inventarier under halva prisbasbeloppet (IT-utrustning, möbler, verktyg)',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'equipment_capital',
|
|
name_sv: 'Inventarie (aktivering)',
|
|
name_en: 'Capital equipment (capitalize)',
|
|
group: 'equipment',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '1250',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Över halva prisbasbeloppet: aktivera och skriv av. Avskrivning konto 7832.',
|
|
mcc_codes: [],
|
|
keywords: ['inventarie', 'anläggningstillgång', 'capital', 'aktivering', 'avskrivning'],
|
|
risk_level: 'LOW',
|
|
requires_review: true,
|
|
impact_score: 4,
|
|
auto_match_confidence: 0.70,
|
|
default_private: false,
|
|
fallback_category: 'expense_equipment',
|
|
description_sv: 'Inventarie som ska aktiveras och skrivas av',
|
|
common: false,
|
|
},
|
|
]
|
|
|
|
// ============================================================
|
|
// Lookup Indexes (built once at module load)
|
|
// ============================================================
|
|
|
|
const templateById = new Map<string, BookingTemplate>()
|
|
const templatesByGroup = new Map<TemplateGroup, BookingTemplate[]>()
|
|
const templatesByMcc = new Map<number, BookingTemplate[]>()
|
|
|
|
for (const t of BOOKING_TEMPLATES) {
|
|
templateById.set(t.id, t)
|
|
|
|
const groupList = templatesByGroup.get(t.group) || []
|
|
groupList.push(t)
|
|
templatesByGroup.set(t.group, groupList)
|
|
|
|
for (const mcc of t.mcc_codes) {
|
|
const mccList = templatesByMcc.get(mcc) || []
|
|
mccList.push(t)
|
|
templatesByMcc.set(mcc, mccList)
|
|
}
|
|
}
|
|
|
|
// ============================================================
|
|
// Public API
|
|
// ============================================================
|
|
|
|
/** O(1) lookup by template ID */
|
|
export function getTemplateById(id: string): BookingTemplate | undefined {
|
|
return templateById.get(id)
|
|
}
|
|
|
|
/** Get all templates in a group */
|
|
export function getTemplatesByGroup(group: TemplateGroup): BookingTemplate[] {
|
|
return templatesByGroup.get(group) || []
|
|
}
|
|
|
|
/** Get templates matching a specific MCC code */
|
|
export function getTemplatesByMcc(mcc: number): BookingTemplate[] {
|
|
return templatesByMcc.get(mcc) || []
|
|
}
|
|
|
|
/** Get all groups with labels and their templates */
|
|
export function getTemplateGroups(): TemplateGroupInfo[] {
|
|
const groups: TemplateGroupInfo[] = []
|
|
for (const [group, labels] of Object.entries(GROUP_LABELS)) {
|
|
const g = group as TemplateGroup
|
|
groups.push({
|
|
group: g,
|
|
label_sv: labels.sv,
|
|
label_en: labels.en,
|
|
templates: templatesByGroup.get(g) || [],
|
|
})
|
|
}
|
|
return groups
|
|
}
|
|
|
|
/**
|
|
* Fuzzy search templates by name, keywords, or description.
|
|
* Optionally filter by entity type.
|
|
*/
|
|
export function searchTemplates(query: string, entityType?: EntityType): BookingTemplate[] {
|
|
if (!query.trim()) return []
|
|
const q = query.toLowerCase()
|
|
const tokens = q.split(/\s+/).filter(Boolean)
|
|
|
|
return BOOKING_TEMPLATES.filter((t) => {
|
|
// Filter by entity applicability
|
|
if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) {
|
|
return false
|
|
}
|
|
|
|
// Check if all tokens match somewhere
|
|
return tokens.every((token) =>
|
|
t.name_sv.toLowerCase().includes(token) ||
|
|
t.name_en.toLowerCase().includes(token) ||
|
|
t.description_sv.toLowerCase().includes(token) ||
|
|
t.keywords.some((kw) => kw.toLowerCase().includes(token)) ||
|
|
t.id.includes(token)
|
|
)
|
|
})
|
|
}
|
|
|
|
/**
|
|
* Get common templates, filtered by entity type and direction.
|
|
*/
|
|
export function getCommonTemplates(
|
|
entityType?: EntityType,
|
|
direction?: 'expense' | 'income' | 'transfer'
|
|
): BookingTemplate[] {
|
|
return BOOKING_TEMPLATES.filter((t) => {
|
|
if (!t.common) return false
|
|
if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) return false
|
|
if (direction && t.direction !== direction) return false
|
|
return true
|
|
})
|
|
}
|
|
|
|
/**
|
|
* Get advanced (non-common) templates, filtered by entity type and direction.
|
|
*/
|
|
export function getAdvancedTemplates(
|
|
entityType?: EntityType,
|
|
direction?: 'expense' | 'income' | 'transfer'
|
|
): BookingTemplate[] {
|
|
return BOOKING_TEMPLATES.filter((t) => {
|
|
if (t.common) return false
|
|
if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) return false
|
|
if (direction && t.direction !== direction) return false
|
|
return true
|
|
})
|
|
}
|
|
|
|
/**
|
|
* Validate that a template is valid for the given entity type.
|
|
*/
|
|
export function validateTemplateForEntity(
|
|
template: BookingTemplate,
|
|
entityType: EntityType
|
|
): { valid: boolean; error?: string } {
|
|
if (template.entity_applicability === 'all') return { valid: true }
|
|
if (template.entity_applicability === entityType) return { valid: true }
|
|
return {
|
|
valid: false,
|
|
error: `Template "${template.name_sv}" is only valid for ${template.entity_applicability}. Your entity type is ${entityType}.`,
|
|
}
|
|
}
|
|
|
|
/**
|
|
* Common Swedish bank-description prefixes/suffixes that describe HOW a payment
|
|
* was made, not WHAT was purchased. These get stripped before keyword matching
|
|
* so a transaction text like "milersättning april Överföring via internet" no
|
|
* longer collides with the `telecom_internet` template's `internet` keyword.
|
|
*
|
|
* Order matters: list longer phrases first so substring removal hits them
|
|
* before shorter ones (e.g. "överföring via internet" before "internet").
|
|
*/
|
|
const BANK_NOISE_PHRASES: readonly string[] = [
|
|
'överföring via internet',
|
|
'överföring via mobil',
|
|
'överföring via app',
|
|
'överföring inom bank',
|
|
'överföring mellan konton',
|
|
'internetbetalning',
|
|
'mobilbetalning',
|
|
'direktbetalning',
|
|
'direktöverföring',
|
|
'autogirobetalning',
|
|
'autogiro',
|
|
'bg-betalning',
|
|
'bg betalning',
|
|
'pg-betalning',
|
|
'pg betalning',
|
|
'bgmax',
|
|
'bg-inb',
|
|
'plusgiro',
|
|
'bankgiro',
|
|
'swish till',
|
|
'swish från',
|
|
'swish-betalning',
|
|
'kortköp',
|
|
'kortbetalning',
|
|
'webbköp',
|
|
'överföring',
|
|
'insättning',
|
|
]
|
|
|
|
/**
|
|
* Strip bank-payment-method noise from a description so the substring matcher
|
|
* doesn't match on the bank's own prefix vocabulary. Operates on lowercase
|
|
* input and collapses the whitespace it leaves behind.
|
|
*/
|
|
export function stripBankNoise(lowerText: string): string {
|
|
let out = lowerText
|
|
for (const phrase of BANK_NOISE_PHRASES) {
|
|
if (out.includes(phrase)) {
|
|
out = out.split(phrase).join(' ')
|
|
}
|
|
}
|
|
return out.replace(/\s+/g, ' ').trim()
|
|
}
|
|
|
|
/**
|
|
* Multi-signal matching against a transaction.
|
|
* Returns top matches sorted by confidence descending.
|
|
*/
|
|
export function findMatchingTemplates(
|
|
transaction: Transaction,
|
|
entityType?: EntityType
|
|
): TemplateMatch[] {
|
|
const results: TemplateMatch[] = []
|
|
const isExpense = transaction.amount < 0
|
|
const isIncome = transaction.amount > 0
|
|
|
|
const descLower = (transaction.description || '').toLowerCase()
|
|
const merchantLower = (transaction.merchant_name || '').toLowerCase()
|
|
const rawSearchText = `${descLower} ${merchantLower}`
|
|
// Strip bank-method noise so e.g. "Överföring via internet" doesn't make
|
|
// the matcher believe the merchant is "Internet" (→ 6230 telecom).
|
|
const searchText = stripBankNoise(rawSearchText)
|
|
|
|
for (const t of BOOKING_TEMPLATES) {
|
|
// Filter entity applicability
|
|
if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) {
|
|
continue
|
|
}
|
|
|
|
// Filter direction
|
|
if (t.direction === 'expense' && !isExpense) continue
|
|
if (t.direction === 'income' && !isIncome) continue
|
|
// 'transfer' templates match both directions
|
|
|
|
let score = 0
|
|
|
|
// MCC exact match: +0.4
|
|
if (transaction.mcc_code && t.mcc_codes.includes(transaction.mcc_code)) {
|
|
score += 0.4
|
|
}
|
|
|
|
// Keyword matches in description + merchant: +0.3 (proportional)
|
|
if (t.keywords.length > 0) {
|
|
let matchedKeywords = 0
|
|
for (const kw of t.keywords) {
|
|
if (searchText.includes(kw.toLowerCase())) {
|
|
matchedKeywords++
|
|
}
|
|
}
|
|
if (matchedKeywords > 0) {
|
|
score += 0.3 * Math.min(matchedKeywords / Math.min(t.keywords.length, 3), 1)
|
|
}
|
|
}
|
|
|
|
// Direction match bonus: +0.1 (only if there's already a signal)
|
|
if (score > 0 && ((t.direction === 'expense' && isExpense) || (t.direction === 'income' && isIncome))) {
|
|
score += 0.1
|
|
}
|
|
|
|
if (score > 0) {
|
|
const confidence = Math.round(score * t.auto_match_confidence * 100) / 100
|
|
results.push({ template: t, confidence })
|
|
}
|
|
}
|
|
|
|
return results
|
|
.sort((a, b) => b.confidence - a.confidence)
|
|
.slice(0, 10)
|
|
}
|
|
|
|
/**
|
|
* Whether an account number sits in the reverse-charge basbelopp range
|
|
* (44xx/45xx series, ruta 20-24 inputs). Used to skip redundant basis
|
|
* emission when the template already books to such an account.
|
|
*/
|
|
function isBasisAccount(account: string): boolean {
|
|
return /^4[45]\d{2}$/.test(account)
|
|
}
|
|
|
|
/**
|
|
* Convert a booking template into a MappingResult.
|
|
* Follows the same pattern as buildMappingResultFromCategory in category-mapping.ts.
|
|
*/
|
|
export function buildMappingResultFromTemplate(
|
|
template: BookingTemplate,
|
|
transaction: Transaction,
|
|
entityType: EntityType = 'enskild_firma'
|
|
): MappingResult {
|
|
const isExpense = transaction.amount < 0
|
|
const isBusiness = !template.default_private
|
|
|
|
// Resolve entity-specific accounts
|
|
let debitAccount = template.debit_account
|
|
let creditAccount = template.credit_account
|
|
if (entityType === 'aktiebolag') {
|
|
if (template.debit_account_ab) debitAccount = template.debit_account_ab
|
|
if (template.credit_account_ab) creditAccount = template.credit_account_ab
|
|
}
|
|
|
|
// Always work in SEK. For non-SEK transactions, resolve the SEK-equivalent
|
|
// (via amount_sek or amount * exchange_rate); for SEK rows this is a no-op.
|
|
// Without this, VAT and reverse-charge lines would be emitted in the
|
|
// original currency and the resulting verifikation would mix currencies.
|
|
const absAmount = Math.abs(resolveSekAmount(
|
|
transaction.amount,
|
|
transaction.amount_sek,
|
|
transaction.currency,
|
|
transaction.exchange_rate
|
|
))
|
|
|
|
// Generate VAT lines
|
|
const vatLines: VatJournalLine[] = []
|
|
if (isBusiness && template.vat_treatment && template.deductibility !== 'non_deductible') {
|
|
const vatRate = getVatRate(template.vat_treatment)
|
|
|
|
if (template.vat_treatment === 'reverse_charge' && isExpense) {
|
|
// EU/non-EU/domestic reverse charge: emit BOTH the fiktiv-moms pair
|
|
// (2645|2647 / 2614) AND the basbelopp pair (44xx|45xx / 4598). The
|
|
// basbelopp pair populates momsdeklaration rutor 20-24; without it
|
|
// Skatteverket rejects with FK004 ("ruta 30-32 utan motsvarande
|
|
// basbelopp i 20-24", ML 13 kap kräver båda sidor).
|
|
const supplierType = template.reverse_charge_supplier_type ?? 'eu_business'
|
|
const isDomestic = supplierType === 'swedish_business'
|
|
const rcRate = 0.25 // fiktiv moms rate; current templates are 25%
|
|
|
|
const rcLines = generateReverseChargeLines(absAmount, rcRate, isDomestic)
|
|
for (const rcl of rcLines) {
|
|
vatLines.push({
|
|
account_number: rcl.account_number,
|
|
debit_amount: rcl.debit_amount,
|
|
credit_amount: rcl.credit_amount,
|
|
description: rcl.line_description || '',
|
|
})
|
|
}
|
|
|
|
// Skip basbelopp emission if the template already books the expense
|
|
// directly to a basis account (44xx/45xx series): would double-count.
|
|
if (!isBasisAccount(debitAccount)) {
|
|
const basisLines = generateReverseChargeBasisLines(absAmount, rcRate, supplierType)
|
|
for (const bl of basisLines) {
|
|
vatLines.push({
|
|
account_number: bl.account_number,
|
|
debit_amount: bl.debit_amount,
|
|
credit_amount: bl.credit_amount,
|
|
description: bl.line_description || '',
|
|
})
|
|
}
|
|
}
|
|
} else if (vatRate > 0 && isExpense) {
|
|
// Input VAT deduction
|
|
const vatLine = generateInputVatLine(absAmount, vatRate)
|
|
if (vatLine) {
|
|
vatLines.push({
|
|
account_number: vatLine.account_number,
|
|
debit_amount: vatLine.debit_amount,
|
|
credit_amount: vatLine.credit_amount,
|
|
description: vatLine.line_description || '',
|
|
})
|
|
}
|
|
} else if (vatRate > 0 && !isExpense) {
|
|
// Output VAT (income)
|
|
const vatAmount = Math.round((absAmount * vatRate / (1 + vatRate)) * 100) / 100
|
|
let vatAccount: string
|
|
switch (template.vat_treatment) {
|
|
case 'standard_25': vatAccount = '2611'; break
|
|
case 'reduced_12': vatAccount = '2621'; break
|
|
case 'reduced_6': vatAccount = '2631'; break
|
|
default: vatAccount = '2611'
|
|
}
|
|
vatLines.push({
|
|
account_number: vatAccount,
|
|
debit_amount: 0,
|
|
credit_amount: vatAmount,
|
|
description: `Utgående moms ${vatRate * 100}%`,
|
|
})
|
|
}
|
|
}
|
|
|
|
// Build description
|
|
const description = `${template.name_sv}: ${transaction.description}`
|
|
|
|
return {
|
|
rule: null,
|
|
template_id: template.id,
|
|
debit_account: debitAccount,
|
|
credit_account: creditAccount,
|
|
risk_level: template.risk_level,
|
|
confidence: 1.0, // User explicitly selected template
|
|
requires_review: template.requires_review,
|
|
default_private: template.default_private,
|
|
vat_lines: vatLines,
|
|
description,
|
|
}
|
|
}
|