fix(vat): recover ruta 05 for null-rate custom accounts (#1296)

DECISIONS.md

@@ -699,3 +699,5 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-07-29] Booking-feedback parity: extracted runCategorize's success tail into one finishBooking() rather than copying the toast into the counterparty branch. The counterparty path was already a second, thinner implementation of the same tail (the reason it silently lacked confirmation, undo and the count decrement), so a third copy was the wrong shape. Also caught while wiring the parity test: handleTransactionBooked (manual booking dialog / voucher match) never decremented totalUncategorizedCount either, so the header count stayed one high until the next refetch; fixed. Deliberately NOT given an Ångra action: its `matched` branch links the transaction to a PRE-EXISTING verifikat, and /uncategorize storno-reverses whatever journal_entry_id the transaction points at, so an undo there would reverse a voucher the user never created in that flow.
 
 [2026-07-30] InvoiceMatchDialog classifies stale targets as matchable, settled, or not open instead of calling every invalid status fully paid: paid and zero-balance targets need different copy from cancelled, credited, disputed, reversed, draft, or malformed targets, while valid partially paid invoices keep the existing amount-difference flow. Blocked targets do not fetch or show a voucher preview or a confirm-outcome panel because neither match route has a reachable success path for them.
+
+[2026-07-30] Issue #1289 ruta 05 null-rate fallback is report-local and requires both the 30x1/30x2/30x3 suffix and a matching 25/12/6 % moms account label; explicit configured values win. Declined historical backfill, account-creation derivation, and a DB NOT NULL guard: 3011 is custom rather than BAS 2026, NULL is valid across class 3, and history or mixed vouchers cannot safely set future defaults.

app/api/reports/vat-declaration/ruta/[ruta]/sources/__tests__/route.test.ts

@@ -28,7 +28,11 @@ interface SupabaseShape {
 function buildSupabase(
   linesResult: { data: unknown; error: unknown },
   fiscalPeriodResult: { data: unknown; error: unknown } = { data: null, error: null },
-  chartAccounts: Array<{ account_number: string; default_vat_rate: number }> = []
+  chartAccounts: Array<{
+    account_number: string
+    account_name?: string
+    default_vat_rate: number | null
+  }> = []
 ): SupabaseShape {
   const chartResult = { data: chartAccounts, error: null }
   return {
@@ -253,6 +257,18 @@ describe('GET /api/reports/vat-declaration/ruta/[ruta]/sources: ruta 05 accounts
     expect(accounts).toContain('3001') // static mapping still there
   })
 
+  it('drills into a null-rate account when its number and label resolve the rate (#1289)', async () => {
+    const supabase = buildSupabase({ data: [], error: null }, { data: null, error: null }, [{
+      account_number: '3011',
+      account_name: 'Försäljning tjänster inom Sverige, 25 % moms',
+      default_vat_rate: null,
+    }])
+    authOk(supabase)
+
+    expect((await get('05')).status).toBe(200)
+    expect(rpcAccounts(supabase)).toContain('3011')
+  })
+
   it('leaves other rutor on the static mapping alone', async () => {
     const supabase = buildSupabase({ data: [], error: null }, { data: null, error: null }, [
       { account_number: '3013', default_vat_rate: 0.06 },

extensions/general/mcp-server/__tests__/vat-close-check-completeness.test.ts

@@ -38,12 +38,18 @@ interface MockLine {
   source_type?: string | null
 }
 
+interface MockChartAccount {
+  account_number: string
+  account_name: string
+  default_vat_rate: number | null
+}
+
 /**
  * Table-routed Supabase double. journal_entries / journal_entry_lines serve the
  * fixture; everything else (transactions, supplier_invoices, company_settings)
  * comes back empty so no unrelated blocker fires.
  */
-function mockSupabase(lines: MockLine[]) {
+function mockSupabase(lines: MockLine[], chartAccounts: MockChartAccount[] = []) {
   const entries = [
     ...new Map(
       lines.map((l, i) => {
@@ -91,6 +97,7 @@ function mockSupabase(lines: MockLine[]) {
     from: (table: string) => {
       if (table === 'journal_entries') return makeChain(entries)
       if (table === 'journal_entry_lines') return makeChain(bareLines)
+      if (table === 'chart_of_accounts') return makeChain(chartAccounts)
       return makeChain([])
     },
     // The missing-underlag blocker reads the verifikat_without_documents RPC,
@@ -107,6 +114,31 @@ function mockSupabase(lines: MockLine[]) {
 const PERIOD = { period_type: 'monthly', year: 2026, period: 1 }
 
 describe('gnubok_vat_close_check: declaration completeness', () => {
+  it('includes a null-rate 3011 with matching domestic VAT evidence (#1289)', async () => {
+    const result = await computeVatCloseCheck(
+      PERIOD,
+      'company-1',
+      mockSupabase(
+        [
+          { entry: 'e1', account_number: '3011', credit_amount: 9725 },
+          { entry: 'e1', account_number: '2611', credit_amount: 2431.25 },
+          { entry: 'e1', account_number: '1510', debit_amount: 12156.25 },
+        ],
+        [{
+          account_number: '3011',
+          account_name: 'Försäljning tjänster inom Sverige, 25 % moms',
+          default_vat_rate: null,
+        }],
+      ),
+    )
+
+    expect(result.rutor.ruta05).toBe(9725)
+    expect(result.rutor.ruta10).toBe(2431.25)
+    expect(result.declaration_checks.map((finding) => finding.code))
+      .not.toContain('OUTPUT_VAT_WITHOUT_SALES_BASE')
+    expect(result.ready_to_close).toBe(true)
+  })
+
   it('refuses the #1164 declaration: fiktiv moms on 2614/2645 with no basbelopp on 44xx/45xx', async () => {
     // Both VAT legs of a reverse-charge purchase booked, but the cost went
     // straight to 6540 instead of the 4535 basis account, so rutor 20-24 stay

lib/reports/__tests__/vat-declaration-checks.test.ts

@@ -423,7 +423,11 @@ describe('runVatDeclarationChecks', () => {
       ruta49: 2500,
     }
     const findings = runVatDeclarationChecks(rutor)
-    expect(findings.find((f) => f.code === 'OUTPUT_VAT_WITHOUT_SALES_BASE')?.status).toBe('ERROR')
+    const finding = findings.find((f) => f.code === 'OUTPUT_VAT_WITHOUT_SALES_BASE')
+    expect(finding?.status).toBe('ERROR')
+    expect(finding?.message).toContain('momspliktiga intäktskonton')
+    expect(finding?.message).toContain('Standard moms')
+    expect(finding?.message).not.toContain('3001/3002/3003')
   })
 
   // SKV §4.1.1.4 rule 5: import base without import output VAT.

lib/reports/__tests__/vat-declaration.test.ts

@@ -8,13 +8,16 @@ let resultIdx: number
 let results: Array<{ data?: unknown; error?: unknown }>
 
 /**
- * The company's own class 3 accounts carrying a "Standard moms", as
- * fetchDynamicRuta05Accounts reads them. Answered off a table-routed builder
- * rather than the sequential queue: every calculateVatDeclaration test would
- * otherwise have to seed one, and a missing seed would silently hand the chart
- * query the ledger result.
+ * The company's own class 3 accounts, as fetchDynamicRuta05Accounts reads
+ * them. Answered off a table-routed builder rather than the sequential queue:
+ * every calculateVatDeclaration test would otherwise have to seed one, and a
+ * missing seed would silently hand the chart query the ledger result.
  */
-let chartAccounts: Array<{ account_number: string; default_vat_rate: number | null }>
+let chartAccounts: Array<{
+  account_number: string
+  account_name?: string
+  default_vat_rate: number | null
+}>
 
 function makeBuilder() {
   const b: Record<string, unknown> = {}
@@ -28,9 +31,9 @@ function makeBuilder() {
 }
 
 /**
- * chart_of_accounts builder. Applies the same filters the real query relies on
- * (account_class = 3, default_vat_rate in the taxable sats) so a fixture can
- * assert that a rate-less or non-revenue konto never reaches ruta 05.
+ * chart_of_accounts builder. The real query returns all active class 3 rows:
+ * fetchDynamicRuta05Accounts applies configured-rate and narrow missing-rate
+ * fallback rules in memory.
  */
 function makeChartBuilder() {
   const b: Record<string, unknown> = {}
@@ -39,9 +42,7 @@ function makeChartBuilder() {
   }
   b.then = (resolve: (v: unknown) => void) =>
     resolve({
-      data: chartAccounts.filter(
-        (a) => a.default_vat_rate != null && [0.25, 0.12, 0.06].includes(a.default_vat_rate)
-      ),
+      data: chartAccounts.map((account) => ({ account_name: '', ...account })),
       error: null,
     })
   return b
@@ -939,6 +940,26 @@ describe('calculateVatDeclaration: parent/summary accounts', () => {
 // ============================================================
 
 describe('calculateVatDeclaration: company-specific ruta 05 accounts', () => {
+  it('infers a missing rate only from a matching domestic-sales number and label (#1289)', async () => {
+    chartAccounts = [{
+      account_number: '3011',
+      account_name: 'Försäljning tjänster inom Sverige, 25 % moms',
+      default_vat_rate: null,
+    }]
+    seedLedger([
+      { account_number: '3011', debit_amount: 0, credit_amount: 9725 },
+      { account_number: '2611', debit_amount: 0, credit_amount: 2431.25 },
+    ])
+
+    const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
+    const findings = runVatDeclarationChecks(result.rutor)
+
+    expect(result.rutor.ruta05).toBe(9725)
+    expect(result.rutor.ruta10).toBe(2431.25)
+    expect(result.breakdown.invoices.base25).toBe(9725)
+    expect(findings.map((f) => f.code)).not.toContain('OUTPUT_VAT_WITHOUT_SALES_BASE')
+  })
+
   it('includes a user-added revenue account carrying a moms-sats', async () => {
     chartAccounts = [{ account_number: '3013', default_vat_rate: 0.06 }]
     seedLedger([
@@ -1090,16 +1111,20 @@ describe('calculateVatDeclaration: company-specific ruta 05 accounts', () => {
     expect(result.breakdown.invoices.base25).toBe(2000)
   })
 
-  it('ignores revenue accounts with no sats or an explicit 0 %', async () => {
-    // "Ingen standard" and "Ingen moms" both mean the konto is not declared
-    // momspliktig: momsfri revenue belongs in ruta 42, not 05.
+  it('ignores missing rates without matching evidence and keeps explicit 0 % authoritative', async () => {
+    // A number or a free-text label alone is not enough, and an explicit
+    // "Ingen moms" always wins over the fallback convention.
     chartAccounts = [
-      { account_number: '3013', default_vat_rate: null },
-      { account_number: '3014', default_vat_rate: 0 },
+      { account_number: '3013', account_name: 'Varugrupp C', default_vat_rate: null },
+      { account_number: '3011', account_name: 'Varugrupp A, 25 % moms', default_vat_rate: 0 },
+      { account_number: '3098', account_name: 'Försäljning 25 % moms', default_vat_rate: null },
+      { account_number: '3023', account_name: 'Försäljning 25 % moms', default_vat_rate: null },
     ]
     seedLedger([
       { account_number: '3013', debit_amount: 0, credit_amount: 8000 },
-      { account_number: '3014', debit_amount: 0, credit_amount: 2000 },
+      { account_number: '3011', debit_amount: 0, credit_amount: 2000 },
+      { account_number: '3098', debit_amount: 0, credit_amount: 1000 },
+      { account_number: '3023', debit_amount: 0, credit_amount: 500 },
     ])
 
     const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)

lib/reports/vat-declaration-checks.ts

@@ -267,8 +267,10 @@ export function runVatDeclarationChecks(
       message:
         'Du har redovisat utgående moms (ruta 10-12) men ingen momspliktig ' +
         'försäljning (ruta 05-08). Skatteverket kräver att utgående moms ' +
-        'matchas med ett försäljningsunderlag. Kontrollera att intäktskonton ' +
-        '(3001/3002/3003) är bokförda för varje VAT-rad.',
+        'matchas med ett försäljningsunderlag. Kontrollera att momspliktiga ' +
+        'intäktskonton är bokförda för varje momsrad. Om ett försäljningskonto ' +
+        'saknas i ruta 05, kontrollera att kontots "Standard moms" är rätt ' +
+        'inställd i kontoplanen.',
       rutor: ['ruta05', 'ruta06', 'ruta07', 'ruta08', 'ruta10', 'ruta11', 'ruta12'],
     })
   }

lib/reports/vat-revenue-accounts.ts

@@ -17,10 +17,11 @@ import { ACCOUNT_TO_BOX } from '@/lib/vat/moms-box-mapping'
  * correct declaration got a blocking OUTPUT_VAT_WITHOUT_SALES error (#1261).
  *
  * The per-account "Standard moms" (chart_of_accounts.default_vat_rate) is the
- * resolver: a class 3 konto the user marked 25/12/6 % is by definition domestic
- * taxable sales, which is exactly what ruta 05 collects. The account dialogs
- * say so, since the field now carries declaration weight and not just line
- * prefill.
+ * primary resolver: a class 3 konto the user marked 25/12/6 % is by definition
+ * domestic taxable sales, which is exactly what ruta 05 collects. For a
+ * missing value, the narrow 30x1/30x2/30x3 convention is accepted only when
+ * the account label explicitly confirms the same rate. This recovers imported
+ * and older custom accounts without guessing from a number or free text alone.
  */
 
 /**
@@ -43,9 +44,43 @@ export const RUTA_05_EXCLUDED_ACCOUNTS = new Set([
   '3913',
 ])
 
-/** VAT rates that mark a konto as momspliktig försäljning. 0 and NULL do not. */
+/** VAT rates that mark a configured konto as momspliktig försäljning. */
 const TAXABLE_RATES = [0.25, 0.12, 0.06]
 
+const DOMESTIC_SALES_RATE_BY_SUFFIX: Record<string, number> = {
+  '1': 0.25,
+  '2': 0.12,
+  '3': 0.06,
+}
+
+/**
+ * Resolve a missing rate for a company-specific domestic sales sub-account.
+ *
+ * Neither signal is sufficient by itself:
+ *   - 3011 is not in the BAS 2026 catalog and custom numbers can be repurposed;
+ *   - account labels are free text and can be stale or contradictory.
+ *
+ * Requiring the conventional 30x1/30x2/30x3 suffix and one matching explicit
+ * "25/12/6 % moms" label keeps the fallback deterministic. A configured value,
+ * including explicit 0 %, is always authoritative and never reaches here.
+ */
+function inferDomesticSalesRate(
+  accountNumber: string,
+  accountName: string | null | undefined,
+): number | null {
+  const accountMatch = /^30\d([123])$/.exec(accountNumber)
+  if (!accountMatch) return null
+
+  const expectedRate = DOMESTIC_SALES_RATE_BY_SUFFIX[accountMatch[1]]
+  const namedRates = new Set(
+    [...(accountName ?? '').matchAll(/\b(25|12|6)\s*%\s*moms\b/gi)].map(
+      (match) => Number(match[1]) / 100,
+    )
+  )
+
+  return namedRates.size === 1 && namedRates.has(expectedRate) ? expectedRate : null
+}
+
 /**
  * Ruta 05 accounts that ACCOUNT_TO_BOX already sums, but whose per-rate bucket
  * cannot be inferred from the account number.
@@ -104,11 +139,15 @@ export async function fetchDynamicRuta05Accounts(
   supabase: SupabaseClient,
   companyId: string
 ): Promise<DynamicRuta05Accounts> {
-  const rows = await fetchAllRows<{ account_number: string; default_vat_rate: number | string | null }>(
+  const rows = await fetchAllRows<{
+    account_number: string
+    account_name: string
+    default_vat_rate: number | string | null
+  }>(
     ({ from, to }) =>
       supabase
         .from('chart_of_accounts')
-        .select('account_number, default_vat_rate')
+        .select('account_number, account_name, default_vat_rate')
         .eq('company_id', companyId)
         .eq('account_class', 3)
         // Deactivated accounts only. is_active is nullable (boolean DEFAULT
@@ -117,7 +156,6 @@ export async function fetchDynamicRuta05Accounts(
         // NULL-flagged konto: the same kind of quiet omission this whole fix
         // exists to remove.
         .not('is_active', 'is', false)
-        .in('default_vat_rate', TAXABLE_RATES)
         .order('account_number', { ascending: true })
         .range(from, to)
   )
@@ -129,8 +167,10 @@ export async function fetchDynamicRuta05Accounts(
   const staticRateByAccount = new Map<string, number>()
   for (const row of rows) {
     const account = row.account_number
-    const rate = Number(row.default_vat_rate)
-    if (!TAXABLE_RATES.includes(rate)) continue
+    const rate = row.default_vat_rate === null
+      ? inferDomesticSalesRate(account, row.account_name)
+      : Number(row.default_vat_rate)
+    if (rate === null || !TAXABLE_RATES.includes(rate)) continue
 
     // Checked before the ACCOUNT_TO_BOX skip: these accounts ARE in that map,
     // which is precisely why they need the rate surfaced separately.