fix: Swedish VAT compliance — representation, domestic RC, full 26xx mapping, SIE (#206)
* feat: add INK2 declaration improvements, invoice delivery date, and Swedish compliance skills Expand INK2 engine with full INK2S/INK2R support and improved SRU generation. Add delivery_date field to invoices and corresponding PDF/migration support. Add Claude skills for Swedish asset accounting, invoice compliance, SIE import/export, SRU filing, and tax planning. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: address PR review — map BAS 4500–4899, strip CRLF in SRU, document P3 - Map BAS accounts 4500–4599 (legoarbeten), 4700–4899 (diverse varuinköpskostnader) to SRU 7512 so they are not silently dropped from INK2R declarations - Strip \r\n in sanitizeString to prevent CRLF injection in SRU fields - Document P3 period suffix limitation for brutet räkenskapsår Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: correct BAS 4500-4599, 4700-4899 mapping from 7512 to 7511 Per the official BAS-to-SRU mapping, these account ranges are cost of goods (legoarbeten, inkurans, svinn) and belong under 7511 (Råvaror och förnödenheter), not 7512 (Handelsvaror). 7512 remains 4600-4699. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: Swedish VAT compliance — representation VAT, domestic RC, full BAS 26xx mapping, SIE encoding - Representation expenses now default to reduced_12 VAT (ML 13 kap 24-25 §§); income tax deduction was abolished 2017 but VAT deduction at 12% remains - Domestic reverse charge (byggtjänster etc.) uses 2647 instead of 2645, with distinct line descriptions for Swedish vs EU/non-EU RC - VAT declaration maps all BAS 26xx variant accounts (egna uttag 2612/2622/2632, uthyrning 2613/2623/2633, VMB 2616/2626/2636, import 2615/2625/2635, domestic RC 2647, frivillig skattskyldighet 2642) and revenue variants (3108/3105/3004/3100) to correct momsdeklaration rutor - SIE parser: remove unreliable #FORMAT PC8 encoding detection (most software exports UTF-8 with PC8 header), parse #FLAGGA for import-already-done warning, default SIE type to 1 when absent, fix RTRANS/BTRANS documentation - SIE export: add #RAR -1 (previous fiscal year), fix UB = IB + movements - Error messages: add pattern matching for locked period trigger errors Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: address Greptile review — update ruta49 JSDoc, use null sentinel in error map Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Opus 4.6
Claude Opus 4.6
parent
7a18d89c70
commit
6ccd4f429c
@@ -182,7 +182,6 @@ describe('getDefaultVatTreatmentForCategory', () => {
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expect(getDefaultVatTreatmentForCategory('expense_bank_fees')).toBeNull()
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expect(getDefaultVatTreatmentForCategory('expense_card_fees')).toBeNull()
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expect(getDefaultVatTreatmentForCategory('expense_currency_exchange')).toBeNull()
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expect(getDefaultVatTreatmentForCategory('expense_representation')).toBeNull()
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})
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it('returns null for private transactions', () => {
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@@ -194,21 +193,22 @@ describe('getDefaultVatTreatmentForCategory', () => {
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})
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})
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describe('representation VAT (ML 8:9 — illegal since 2017)', () => {
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it('getDefaultVatTreatmentForCategory returns null for representation', () => {
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expect(getDefaultVatTreatmentForCategory('expense_representation')).toBeNull()
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describe('representation VAT (reduced 12%, ML 13 kap 24-25 §§)', () => {
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it('getDefaultVatTreatmentForCategory returns reduced_12 for representation', () => {
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expect(getDefaultVatTreatmentForCategory('expense_representation')).toBe('reduced_12')
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})
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it('getCategoryAccountMapping has vatTreatment: null for representation', () => {
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it('getCategoryAccountMapping has vatTreatment: reduced_12 for representation', () => {
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const result = getCategoryAccountMapping('expense_representation', -500, true)
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expect(result.vatTreatment).toBeNull()
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expect(result.vatDebitAccount).toBeNull()
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expect(result.vatTreatment).toBe('reduced_12')
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expect(result.vatDebitAccount).toBe('2641')
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})
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it('buildMappingResultFromCategory generates no VAT lines for representation', () => {
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it('buildMappingResultFromCategory generates 12% VAT line for representation', () => {
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const tx = makeTransaction({ amount: -500 })
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const result = buildMappingResultFromCategory('expense_representation', tx, true)
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expect(result.vat_lines).toHaveLength(0)
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expect(result.vat_lines).toHaveLength(1)
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expect(result.vat_lines[0].account_number).toBe('2641')
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})
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})
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@@ -39,17 +39,19 @@ vi.mock('../currency-utils', () => ({
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// Mock vat-entries with real reverse charge logic
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vi.mock('../vat-entries', () => ({
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generateReverseChargeLines: vi.fn().mockImplementation(
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(baseAmount: number, vatRate: number = 0.25) => {
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(baseAmount: number, vatRate: number = 0.25, isDomestic: boolean = false) => {
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const vatAmount = Math.round(baseAmount * vatRate * 100) / 100
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const inputAccount = isDomestic ? '2647' : '2645'
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let outputAccount: string
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switch (vatRate) {
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case 0.12: outputAccount = '2624'; break
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case 0.06: outputAccount = '2634'; break
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default: outputAccount = '2614'; break
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}
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const context = isDomestic ? 'omvänd skattskyldighet i Sverige' : 'omvänd skattskyldighet'
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return [
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{ account_number: '2645', debit_amount: vatAmount, credit_amount: 0, line_description: `Fiktiv ingående moms ${vatRate * 100}% (omvänd skattskyldighet)` },
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{ account_number: outputAccount, debit_amount: 0, credit_amount: vatAmount, line_description: `Fiktiv utgående moms ${vatRate * 100}% (omvänd skattskyldighet)` },
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{ account_number: inputAccount, debit_amount: vatAmount, credit_amount: 0, line_description: `Fiktiv ingående moms ${vatRate * 100}% (${context})` },
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{ account_number: outputAccount, debit_amount: 0, credit_amount: vatAmount, line_description: `Fiktiv utgående moms ${vatRate * 100}% (${context})` },
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]
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}
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),
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@@ -420,6 +422,66 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
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assertBalanced(input)
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})
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it('creates domestic reverse charge entry using 2647 (byggtjänster etc.)', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 20000,
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vat_amount: 0,
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total: 20000,
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reverse_charge: true,
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})
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const items = [makeItem({ line_total: 20000, vat_rate: 0.25, account_number: '4425' })]
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await createSupplierInvoiceRegistrationEntry(
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null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
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)
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const input = mockedCreateEntry.mock.calls[0][3]
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// Domestic RC uses 2647 (not 2645) for input VAT
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const debit2647 = findByAccount(input.lines, '2647')
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expect(debit2647).toHaveLength(1)
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expect(debit2647[0].debit_amount).toBe(5000) // 20000 * 0.25
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const credit2614 = findByAccount(input.lines, '2614')
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expect(credit2614).toHaveLength(1)
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expect(credit2614[0].credit_amount).toBe(5000)
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// No EU reverse charge account used
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expect(findByAccount(input.lines, '2645')).toHaveLength(0)
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// No regular input VAT
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expect(findByAccount(input.lines, '2641')).toHaveLength(0)
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// 2440 = expense only (RC is offsetting)
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const credit2440 = findByAccount(input.lines, '2440')
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expect(credit2440[0].credit_amount).toBe(20000)
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assertBalanced(input)
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})
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it('does NOT create RC entry for swedish_business when reverse_charge is false', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 8000,
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vat_amount: 2000,
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total: 10000,
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reverse_charge: false,
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})
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const items = [makeItem({ line_total: 8000, vat_rate: 0.25, account_number: '4010' })]
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await createSupplierInvoiceRegistrationEntry(
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null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
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)
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const input = mockedCreateEntry.mock.calls[0][3]
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// Should use standard domestic path with 2641
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expect(findByAccount(input.lines, '2641')).toHaveLength(1)
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expect(findByAccount(input.lines, '2647')).toHaveLength(0)
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expect(findByAccount(input.lines, '2645')).toHaveLength(0)
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expect(findByAccount(input.lines, '2614')).toHaveLength(0)
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assertBalanced(input)
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})
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it('creates per-rate 2645/26x4 pairs for mixed-rate reverse charge', async () => {
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const invoice = makeSupplierInvoice({
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subtotal: 15000,
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@@ -132,13 +132,13 @@ export function getCategoryAccountMapping(
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if (category.startsWith('expense_')) {
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const expenseAccount = getExpenseAccount(category, entityType)
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// Bank fees, card fees, currency exchange, and representation are VAT-exempt in Sweden
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// Representation has zero input VAT deduction since 2017-01-01 (ML 8:9)
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const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange', 'expense_representation']
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// Bank fees, card fees, and currency exchange are VAT-exempt in Sweden
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const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange']
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const isVatExempt = vatExemptCategories.includes(category)
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// Use provided vatTreatment, or default based on category
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const resolvedVat = vatTreatment ?? (isVatExempt ? null : 'standard_25')
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// Representation defaults to reduced_12 (ML 13 kap 24-25 §§, max 300 SEK/person).
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// Note: income tax deduction was abolished 2017 (IL 16 kap 2 §), but VAT deduction remains.
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const resolvedVat = vatTreatment ?? (isVatExempt ? null : category === 'expense_representation' ? 'reduced_12' : 'standard_25')
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return {
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debitAccount: expenseAccount,
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@@ -345,11 +345,16 @@ export function getDefaultVatTreatmentForCategory(
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return null
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}
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// Representation has zero input VAT deduction since 2017-01-01 (ML 8:9)
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const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange', 'expense_representation']
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const vatExemptCategories = ['expense_bank_fees', 'expense_card_fees', 'expense_currency_exchange']
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if (vatExemptCategories.includes(category)) {
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return null
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}
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// Representation defaults to reduced_12 (ML 13 kap 24-25 §§, max 300 SEK/person).
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// Note: income tax deduction was abolished 2017 (IL 16 kap 2 §), but VAT deduction remains.
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if (category === 'expense_representation') {
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return 'reduced_12'
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}
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return 'standard_25'
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}
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@@ -82,19 +82,21 @@ export async function createSupplierInvoiceRegistrationEntry(
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}
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lines.push(...debitLines)
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const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business') && invoice.reverse_charge
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const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business' || supplierType === 'swedish_business') && invoice.reverse_charge
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const isDomesticRC = supplierType === 'swedish_business' && invoice.reverse_charge
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if (isReverseCharge) {
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// EU/non-EU reverse charge: fiktiv moms entries per rate group
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// Reverse charge: fiktiv moms entries per rate group
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// Domestic (byggtjänster etc.): 2647/26x4, EU/non-EU: 2645/26x4
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const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
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for (const [rate, amount] of vatByRate) {
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if (rate > 0 && amount > 0) {
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const rcLines = generateReverseChargeLines(amount / rate, rate)
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const rcLines = generateReverseChargeLines(amount / rate, rate, isDomesticRC)
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lines.push(...rcLines)
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}
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}
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} else if (invoice.vat_amount > 0) {
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// Domestic: Debit ingående moms per rate group
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// Domestic standard: Debit ingående moms per rate group
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const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
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for (const [rate, amount] of vatByRate) {
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if (amount > 0) {
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@@ -275,19 +277,21 @@ export async function createSupplierInvoiceCashEntry(
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})
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}
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const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business') && invoice.reverse_charge
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const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business' || supplierType === 'swedish_business') && invoice.reverse_charge
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const isDomesticRC = supplierType === 'swedish_business' && invoice.reverse_charge
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if (isReverseCharge) {
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// EU/non-EU reverse charge: fiktiv moms entries per rate group
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// Reverse charge: fiktiv moms entries per rate group
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// Domestic (byggtjänster etc.): 2647/26x4, EU/non-EU: 2645/26x4
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const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
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for (const [rate, amount] of vatByRate) {
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if (rate > 0 && amount > 0) {
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const rcLines = generateReverseChargeLines(amount / rate, rate)
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const rcLines = generateReverseChargeLines(amount / rate, rate, isDomesticRC)
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lines.push(...rcLines)
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}
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}
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} else if (invoice.vat_amount > 0) {
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// Domestic: Debit ingående moms per rate group
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// Domestic standard: Debit ingående moms per rate group
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const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
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for (const [rate, amount] of vatByRate) {
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if (amount > 0) {
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@@ -367,10 +371,13 @@ export async function createSupplierCreditNoteEntry(
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})
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}
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const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business') && creditNote.reverse_charge
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const isReverseCharge = (supplierType === 'eu_business' || supplierType === 'non_eu_business' || supplierType === 'swedish_business') && creditNote.reverse_charge
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const isDomesticRC = supplierType === 'swedish_business' && creditNote.reverse_charge
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if (isReverseCharge) {
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// Reverse the fiktiv moms per rate group (swap debit/credit from registration)
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// Input VAT account: 2647 for domestic RC, 2645 for EU/non-EU
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const inputAccount = isDomesticRC ? '2647' : '2645'
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const vatByRate = groupVatByRate(items, creditNote.currency, creditNote.exchange_rate, true)
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for (const [rate, amount] of vatByRate) {
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if (rate > 0 && amount > 0) {
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@@ -382,7 +389,7 @@ export async function createSupplierCreditNoteEntry(
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default: outputAccount = '2614'; break
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}
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creditLines.push({
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account_number: '2645',
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account_number: inputAccount,
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debit_amount: 0,
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credit_amount: amount,
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line_description: `Omvänd fiktiv ingående moms ${Math.round(rate * 100)}% ${desc}`,
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@@ -79,16 +79,18 @@ export function generateSalesVatLines(config: VatEntryConfig): CreateJournalEntr
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}
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/**
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* Generate EU reverse charge lines (fiktiv moms)
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* For purchases from EU: Debit 2645 + Credit 2614 (offsetting entries)
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* Generate reverse charge lines (fiktiv moms)
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* For EU/non-EU purchases: Debit 2645 + Credit 26x4 (offsetting entries)
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* For domestic reverse charge: Debit 2647 + Credit 26x4 (offsetting entries)
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*/
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export function generateReverseChargeLines(
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baseAmount: number,
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vatRate: number = 0.25
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vatRate: number = 0.25,
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isDomestic: boolean = false
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): CreateJournalEntryLineInput[] {
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const vatAmount = Math.round(baseAmount * vatRate * 100) / 100
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// Determine accounts based on rate
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// Determine output account based on rate
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let outputAccount: string
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switch (vatRate) {
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case 0.25:
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@@ -104,18 +106,22 @@ export function generateReverseChargeLines(
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outputAccount = '2614'
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}
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// Input VAT account: 2647 for domestic RC (ML 16 kap), 2645 for EU/non-EU
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const inputAccount = isDomestic ? '2647' : '2645'
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const context = isDomestic ? 'omvänd skattskyldighet i Sverige' : 'omvänd skattskyldighet'
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return [
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{
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account_number: '2645', // Beräknad ingående moms förvärv utlandet
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account_number: inputAccount,
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debit_amount: vatAmount,
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credit_amount: 0,
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line_description: `Fiktiv ingående moms ${vatRate * 100}% (omvänd skattskyldighet)`,
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line_description: `Fiktiv ingående moms ${vatRate * 100}% (${context})`,
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},
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{
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account_number: outputAccount,
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debit_amount: 0,
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credit_amount: vatAmount,
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line_description: `Fiktiv utgående moms ${vatRate * 100}% (omvänd skattskyldighet)`,
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line_description: `Fiktiv utgående moms ${vatRate * 100}% (${context})`,
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},
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]
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}
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@@ -66,6 +66,38 @@ const CONTEXT_FALLBACKS: Record<ErrorContext, string> = {
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const GENERIC_FALLBACK = 'Något gick fel. Försök igen.'
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// Known error patterns → user-friendly Swedish messages
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const ERROR_PATTERN_MAP: [RegExp, string | null][] = [
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[
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/locked\/closed fiscal period/i,
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'Perioden är låst. Verifikationen kan inte skapas i en stängd eller låst period.',
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],
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[
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/Bokföringen är låst t\.o\.m\./,
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null, // null = extract the Swedish message directly from the raw error text
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],
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[
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/Cannot attach documents to entries in a locked/i,
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'Kan inte bifoga dokument till verifikationer i en låst period.',
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],
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]
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/**
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* Check if a message matches a known error pattern and return the Swedish translation.
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* Returns null if no pattern matches.
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*/
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function tryMatchKnownError(message: string): string | null {
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for (const [pattern, translation] of ERROR_PATTERN_MAP) {
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if (pattern.test(message)) {
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if (translation !== null) return translation
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// Extract the Swedish part from the message
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const match = message.match(/Bokföringen är låst t\.o\.m\. [^.]+\./)
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return match ? match[0] : 'Bokföringen är låst för denna period.'
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}
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}
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return null
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}
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/**
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* Simple heuristic to detect already-translated Swedish messages.
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* If the message contains common Swedish words/patterns, pass it through.
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@@ -83,6 +115,7 @@ function isSwedishUserMessage(message: string): boolean {
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/session/i,
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/förfrågan/i,
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/obligatorisk/i,
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/bokföringen är låst/i,
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]
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return swedishPatterns.some((p) => p.test(message))
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}
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@@ -155,6 +188,14 @@ export function getErrorMessage(
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return POSTGRES_ERROR_MAP[obj.code]
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}
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// Try known error patterns (e.g. locked period triggers)
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for (const field of ['error', 'message'] as const) {
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if (typeof obj[field] === 'string' && obj[field].trim()) {
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const knownError = tryMatchKnownError(obj[field])
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if (knownError) return knownError
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}
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}
|
||||
|
||||
// Try error.message if it's already a good Swedish message
|
||||
if (typeof obj.error === 'string' && obj.error.trim()) {
|
||||
if (isSwedishUserMessage(obj.error)) return obj.error
|
||||
@@ -167,6 +208,8 @@ export function getErrorMessage(
|
||||
|
||||
// 3. Error instance
|
||||
if (error instanceof Error && error.message.trim()) {
|
||||
const knownError = tryMatchKnownError(error.message)
|
||||
if (knownError) return knownError
|
||||
if (isSwedishUserMessage(error.message)) return error.message
|
||||
}
|
||||
|
||||
|
||||
@@ -8,6 +8,7 @@ function makeParsedFile(overrides?: Partial<ParsedSIEFile>): ParsedSIEFile {
|
||||
return {
|
||||
header: {
|
||||
sieType: 4,
|
||||
flagga: 0,
|
||||
program: 'TestProg',
|
||||
programVersion: '1.0',
|
||||
generatedDate: '2024-01-01',
|
||||
|
||||
@@ -440,16 +440,19 @@ describe('validateSIEFile', () => {
|
||||
// --- Fix 2: Windows-1252 encoding detection and decoding ---
|
||||
|
||||
describe('detectEncoding — #FORMAT PC8 detection', () => {
|
||||
it('returns cp437 when #FORMAT PC8 is present in the first 500 bytes', () => {
|
||||
const text = '#FLAGGA 0\n#FORMAT PC8\n#SIETYP 4\n'
|
||||
const encoder = new TextEncoder()
|
||||
it('ignores #FORMAT PC8 and detects UTF-8 from byte patterns', () => {
|
||||
// #FORMAT PC8 is unreliable — most cloud software (Fortnox, Bokio etc.)
|
||||
// exports UTF-8 but still declares #FORMAT PC8.
|
||||
// UTF-8 encoded: "Företagskonto" → 0xC3 0xB6 for ö
|
||||
const text = '#FLAGGA 0\n#FORMAT PC8\n#FNAMN "Företagskonto"\n'
|
||||
const encoder = new TextEncoder() // TextEncoder outputs UTF-8
|
||||
const buf = encoder.encode(text)
|
||||
const encoding = detectEncoding(buf.buffer)
|
||||
expect(encoding).toBe('cp437')
|
||||
expect(encoding).toBe('utf8')
|
||||
})
|
||||
|
||||
it('returns cp437 even when Win-1252 bytes follow #FORMAT PC8', () => {
|
||||
// #FORMAT PC8 header should take priority over any byte analysis
|
||||
it('detects Win-1252 when actual byte values are in Win-1252 range', () => {
|
||||
// Win-1252 bytes for Swedish chars: ö=0xF6, ä=0xE4, å=0xE5
|
||||
const prefix = new TextEncoder().encode('#FORMAT PC8\n#FNAMN F')
|
||||
const buf = new Uint8Array(prefix.length + 3)
|
||||
buf.set(prefix)
|
||||
@@ -457,7 +460,15 @@ describe('detectEncoding — #FORMAT PC8 detection', () => {
|
||||
buf[prefix.length + 1] = 0xe4 // ä in Win-1252
|
||||
buf[prefix.length + 2] = 0xe5 // å in Win-1252
|
||||
const encoding = detectEncoding(buf.buffer)
|
||||
expect(encoding).toBe('cp437')
|
||||
expect(encoding).toBe('windows1252')
|
||||
})
|
||||
|
||||
it('returns utf8 for pure ASCII files (no high bytes)', () => {
|
||||
const text = '#FLAGGA 0\n#FORMAT PC8\n#SIETYP 4\n'
|
||||
const encoder = new TextEncoder()
|
||||
const buf = encoder.encode(text)
|
||||
const encoding = detectEncoding(buf.buffer)
|
||||
expect(encoding).toBe('utf8')
|
||||
})
|
||||
})
|
||||
|
||||
|
||||
+32
-34
@@ -94,24 +94,13 @@ export function detectEncoding(buffer: ArrayBuffer): SIEEncoding {
|
||||
return 'utf8'
|
||||
}
|
||||
|
||||
// Check for #FORMAT PC8 in the first 500 bytes (ASCII-safe, works regardless of encoding)
|
||||
const headerSize = Math.min(bytes.length, 500)
|
||||
const FORMAT_PC8 = [0x23, 0x46, 0x4f, 0x52, 0x4d, 0x41, 0x54, 0x20, 0x50, 0x43, 0x38]
|
||||
for (let i = 0; i <= headerSize - FORMAT_PC8.length; i++) {
|
||||
let match = true
|
||||
for (let j = 0; j < FORMAT_PC8.length; j++) {
|
||||
if (bytes[i + j] !== FORMAT_PC8[j]) {
|
||||
match = false
|
||||
break
|
||||
}
|
||||
}
|
||||
if (match) {
|
||||
return 'cp437'
|
||||
}
|
||||
}
|
||||
// NOTE: #FORMAT PC8 is NOT used for encoding detection.
|
||||
// Almost all SIE files declare #FORMAT PC8 regardless of actual encoding
|
||||
// (Fortnox, Bokio, Dooer etc. export UTF-8 with #FORMAT PC8).
|
||||
// Instead, we detect encoding from actual byte patterns.
|
||||
|
||||
// Scan sample for encoding-specific byte ranges
|
||||
const sampleSize = Math.min(bytes.length, 2000)
|
||||
const sampleSize = Math.min(bytes.length, 4000)
|
||||
let cp437Count = 0 // Swedish chars in 0x80-0x9F (CP437 range)
|
||||
let utf8Count = 0 // Valid UTF-8 multi-byte Swedish sequences
|
||||
let win1252Count = 0 // Swedish chars in 0xC0-0xFF (Win-1252 range)
|
||||
@@ -119,33 +108,35 @@ export function detectEncoding(buffer: ArrayBuffer): SIEEncoding {
|
||||
for (let i = 0; i < sampleSize; i++) {
|
||||
const byte = bytes[i]
|
||||
|
||||
// Check for CP437 Swedish characters
|
||||
if (CP437_MAP[byte]) {
|
||||
cp437Count++
|
||||
}
|
||||
|
||||
// Check for Windows-1252 Swedish characters
|
||||
if (WIN1252_SWEDISH_BYTES.has(byte)) {
|
||||
win1252Count++
|
||||
}
|
||||
|
||||
// Check for UTF-8 multi-byte sequences for Swedish chars
|
||||
// Ä = C3 84, Å = C3 85, Ö = C3 96, ä = C3 A4, å = C3 A5, ö = C3 B6
|
||||
// Check for UTF-8 multi-byte sequences for Swedish chars FIRST
|
||||
// to avoid false CP437/Win-1252 counts from continuation bytes.
|
||||
// Ä = C3 84, Å = C3 85, Ö = C3 96, ä = C3 A4, å = C3 A5, ö = C3 B6, é = C3 A9
|
||||
if (byte === 0xc3 && i + 1 < sampleSize) {
|
||||
const nextByte = bytes[i + 1]
|
||||
if ([0x84, 0x85, 0x96, 0xa4, 0xa5, 0xb6].includes(nextByte)) {
|
||||
if ([0x84, 0x85, 0x96, 0xa4, 0xa5, 0xb6, 0xa9].includes(nextByte)) {
|
||||
utf8Count++
|
||||
i++ // Skip continuation byte to avoid false CP437 count (e.g. 0x84 = ä in CP437)
|
||||
continue
|
||||
}
|
||||
}
|
||||
|
||||
// Check for CP437 Swedish characters (0x80-0x9F range)
|
||||
if (CP437_MAP[byte]) {
|
||||
cp437Count++
|
||||
}
|
||||
|
||||
// Check for Windows-1252 Swedish characters (0xC0-0xFF range)
|
||||
if (WIN1252_SWEDISH_BYTES.has(byte)) {
|
||||
win1252Count++
|
||||
}
|
||||
}
|
||||
|
||||
if (utf8Count > cp437Count && utf8Count > win1252Count) return 'utf8'
|
||||
if (cp437Count > win1252Count) return 'cp437'
|
||||
if (win1252Count > 0) return 'windows1252'
|
||||
return 'cp437'
|
||||
|
||||
// Pure ASCII (no high bytes) — UTF-8 is a superset of ASCII
|
||||
return 'utf8'
|
||||
}
|
||||
|
||||
/**
|
||||
@@ -348,8 +339,10 @@ export function parseSIEFile(content: string): ParsedSIEFile {
|
||||
const issues: ParseIssue[] = []
|
||||
|
||||
// Initialize header with defaults
|
||||
// Per SIE spec: if #SIETYP is absent, assume type 1 (closing balances only)
|
||||
const header: SIEHeader = {
|
||||
sieType: 4,
|
||||
sieType: 1,
|
||||
flagga: null,
|
||||
program: null,
|
||||
programVersion: null,
|
||||
generatedDate: null,
|
||||
@@ -415,7 +408,7 @@ export function parseSIEFile(content: string): ParsedSIEFile {
|
||||
try {
|
||||
switch (tag) {
|
||||
case 'FLAGGA':
|
||||
// Flag for file handling - ignore
|
||||
header.flagga = parseInt(fields[1], 10) || 0
|
||||
break
|
||||
|
||||
case 'FORMAT':
|
||||
@@ -607,8 +600,8 @@ export function parseSIEFile(content: string): ParsedSIEFile {
|
||||
case 'RTRANS':
|
||||
case 'BTRANS': {
|
||||
// #TRANS = final transaction lines (the current state of the voucher)
|
||||
// #RTRANS = removed lines (correction audit trail — original lines that were undone)
|
||||
// #BTRANS = added lines (correction audit trail — new lines that replaced removed ones)
|
||||
// #RTRANS = supplementary/corrected transaction (must be followed by identical #TRANS for backward compat)
|
||||
// #BTRANS = removed/cancelled transaction (programs not understanding BTRANS simply ignore it)
|
||||
//
|
||||
// When a voucher has been corrected, Fortnox/Visma emit all three types.
|
||||
// Only #TRANS represents the final voucher state; #RTRANS and #BTRANS are
|
||||
@@ -732,6 +725,11 @@ export function validateSIEFile(parsed: ParsedSIEFile): ValidationResult {
|
||||
const errors: string[] = []
|
||||
const warnings: string[] = []
|
||||
|
||||
// Check #FLAGGA for already-imported files
|
||||
if (parsed.header.flagga === 1) {
|
||||
warnings.push('Filen är markerad som redan importerad (#FLAGGA 1). Kontrollera att den inte redan har importerats i ett annat system.')
|
||||
}
|
||||
|
||||
// Check for SIE type
|
||||
if (!parsed.header.sieType) {
|
||||
errors.push('SIE-typ saknas (#SIETYP). Filen kanske inte är en giltig SIE-fil — kontrollera att du exporterat i rätt format.')
|
||||
|
||||
@@ -26,6 +26,7 @@ export type ParseIssueSeverity = 'error' | 'warning' | 'info'
|
||||
export interface SIEHeader {
|
||||
// File metadata
|
||||
sieType: SIEType
|
||||
flagga: number | null // #FLAGGA (0 = not imported, 1 = already imported)
|
||||
program: string | null // #PROGRAM
|
||||
programVersion: string | null
|
||||
generatedDate: string | null // #GEN — "YYYY-MM-DD"
|
||||
|
||||
@@ -9,7 +9,7 @@ let results: Array<{ data?: unknown; error?: unknown }>
|
||||
|
||||
function makeBuilder() {
|
||||
const b: Record<string, unknown> = {}
|
||||
for (const m of ['select', 'eq', 'in', 'order', 'range']) {
|
||||
for (const m of ['select', 'eq', 'in', 'order', 'range', 'lt', 'lte', 'gte', 'gt', 'limit']) {
|
||||
b[m] = vi.fn().mockReturnValue(b)
|
||||
}
|
||||
b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
|
||||
@@ -57,13 +57,15 @@ describe('generateSIEExport', () => {
|
||||
results = [
|
||||
// 0: fiscal_periods
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
// 1: chart_of_accounts (empty)
|
||||
// 1: previous fiscal period (#RAR -1)
|
||||
{ data: null, error: null },
|
||||
// 2: chart_of_accounts (empty)
|
||||
{ data: [], error: null },
|
||||
// 2: journal_entries (empty)
|
||||
// 3: journal_entries (empty)
|
||||
{ data: [], error: null },
|
||||
// 3: cost_centers (empty)
|
||||
// 4: cost_centers (empty)
|
||||
{ data: [], error: null },
|
||||
// 4: projects (empty)
|
||||
// 5: projects (empty)
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
@@ -83,6 +85,7 @@ describe('generateSIEExport', () => {
|
||||
it('omits #ORGNR when org_number is null', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
@@ -100,7 +103,7 @@ describe('generateSIEExport', () => {
|
||||
it('generates #KONTO and #SRU for accounts', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
// 1: chart_of_accounts
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{
|
||||
data: [
|
||||
{ account_number: '1930', account_name: 'Företagskonto', sru_code: '7301', is_active: true },
|
||||
@@ -108,11 +111,8 @@ describe('generateSIEExport', () => {
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
// 2: journal_entries (empty)
|
||||
{ data: [], error: null },
|
||||
// 3: cost_centers
|
||||
{ data: [], error: null },
|
||||
// 4: projects
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
@@ -128,9 +128,8 @@ describe('generateSIEExport', () => {
|
||||
it('generates #VER and #TRANS for journal entries', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
// 1: accounts
|
||||
{ data: [], error: null },
|
||||
// 2: journal_entries with lines
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{ data: [], error: null }, // accounts
|
||||
{
|
||||
data: [
|
||||
{
|
||||
@@ -149,10 +148,8 @@ describe('generateSIEExport', () => {
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
// 3: cost_centers
|
||||
{ data: [], error: null },
|
||||
// 4: projects
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null }, // cost_centers
|
||||
{ data: [], error: null }, // projects
|
||||
]
|
||||
|
||||
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
|
||||
@@ -168,16 +165,15 @@ describe('generateSIEExport', () => {
|
||||
it('generates #DIM and #OBJEKT for dimensions', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
// 3: cost_centers
|
||||
{
|
||||
data: [
|
||||
{ code: 'CC1', name: 'Avdelning 1', is_active: true },
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
// 4: projects
|
||||
{
|
||||
data: [
|
||||
{ code: 'P001', name: 'Projekt Alpha', is_active: true },
|
||||
@@ -197,6 +193,7 @@ describe('generateSIEExport', () => {
|
||||
it('includes dimension objects in #TRANS lines', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{ data: [], error: null },
|
||||
{
|
||||
data: [
|
||||
@@ -228,6 +225,7 @@ describe('generateSIEExport', () => {
|
||||
it('generates #UB for class 1-2 and #RES for class 3-8', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{ data: [], error: null },
|
||||
{
|
||||
data: [
|
||||
@@ -264,6 +262,7 @@ describe('generateSIEExport', () => {
|
||||
it('escapes quotes in descriptions', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{ data: [], error: null },
|
||||
{
|
||||
data: [
|
||||
@@ -294,6 +293,7 @@ describe('generateSIEExport', () => {
|
||||
it('uses \\r\\n line endings', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
@@ -316,6 +316,7 @@ describe('generateSIEExport', () => {
|
||||
it('produces no #VER lines when no entries exist', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
@@ -331,6 +332,7 @@ describe('generateSIEExport', () => {
|
||||
it('produces no #DIM lines when no dimensions exist', async () => {
|
||||
results = [
|
||||
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
|
||||
{ data: null, error: null }, // prevPeriod
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
|
||||
@@ -682,6 +682,100 @@ describe('calculateVatDeclaration — reverse charge', () => {
|
||||
expect(result.rutor.ruta30).toBe(1000)
|
||||
})
|
||||
|
||||
it('maps domestic reverse charge input VAT (2647) to ruta48', async () => {
|
||||
results = [
|
||||
{
|
||||
data: [
|
||||
// Domestic RC: D 2647 + C 2614 (offsetting), D expense
|
||||
{ account_number: '2647', debit_amount: 500, credit_amount: 0 },
|
||||
{ account_number: '2614', debit_amount: 0, credit_amount: 500 },
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
{ data: [], error: null }, // rc journal entries
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||||
|
||||
// 2647 debit maps to ruta48
|
||||
expect(result.rutor.ruta48).toBe(500)
|
||||
// 2614 credit maps to ruta30
|
||||
expect(result.rutor.ruta30).toBe(500)
|
||||
// Net VAT = 500 - 500 = 0 (reverse charge is neutral)
|
||||
expect(result.rutor.ruta49).toBe(0)
|
||||
})
|
||||
|
||||
it('maps import VAT accounts (2615/2625/2635) to ruta60/61/62', async () => {
|
||||
results = [
|
||||
{
|
||||
data: [
|
||||
{ account_number: '2615', debit_amount: 0, credit_amount: 2500 },
|
||||
{ account_number: '2625', debit_amount: 0, credit_amount: 600 },
|
||||
{ account_number: '2635', debit_amount: 0, credit_amount: 180 },
|
||||
// Input VAT from imports
|
||||
{ account_number: '2641', debit_amount: 3280, credit_amount: 0 },
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||||
|
||||
expect(result.rutor.ruta60).toBe(2500)
|
||||
expect(result.rutor.ruta61).toBe(600)
|
||||
expect(result.rutor.ruta62).toBe(180)
|
||||
// ruta49 = (ruta60 + ruta61 + ruta62) - ruta48 = 3280 - 3280 = 0
|
||||
expect(result.rutor.ruta49).toBe(0)
|
||||
})
|
||||
|
||||
it('maps EU/export revenue variants (3108/3105/3004) to ruta35/36/42', async () => {
|
||||
results = [
|
||||
{
|
||||
data: [
|
||||
{ account_number: '3108', debit_amount: 0, credit_amount: 15000 },
|
||||
{ account_number: '3105', debit_amount: 0, credit_amount: 8000 },
|
||||
{ account_number: '3004', debit_amount: 0, credit_amount: 5000 },
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||||
|
||||
expect(result.rutor.ruta35).toBe(15000)
|
||||
expect(result.rutor.ruta36).toBe(8000)
|
||||
expect(result.rutor.ruta42).toBe(5000)
|
||||
})
|
||||
|
||||
it('maps output VAT variant accounts (2612/2622/2632) to correct rutor', async () => {
|
||||
results = [
|
||||
{
|
||||
data: [
|
||||
// Egna uttag 25%
|
||||
{ account_number: '2612', debit_amount: 0, credit_amount: 1000 },
|
||||
// Uthyrning 12%
|
||||
{ account_number: '2623', debit_amount: 0, credit_amount: 200 },
|
||||
// VMB 6%
|
||||
{ account_number: '2636', debit_amount: 0, credit_amount: 50 },
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
{ data: [], error: null },
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||||
|
||||
expect(result.rutor.ruta10).toBe(1000)
|
||||
expect(result.rutor.ruta11).toBe(200)
|
||||
expect(result.rutor.ruta12).toBe(50)
|
||||
})
|
||||
|
||||
it('only includes posted journal entries for reverse charge bases (reversed filtered at DB level)', async () => {
|
||||
// The query uses .eq('status', 'posted'), so reversed entries never appear
|
||||
results = [
|
||||
|
||||
@@ -29,6 +29,16 @@ export async function generateSIEExport(
|
||||
throw new Error('Fiscal period not found')
|
||||
}
|
||||
|
||||
// Fetch previous fiscal year for #RAR -1 (per SIE spec, both years should be present)
|
||||
const { data: prevPeriod } = await supabase
|
||||
.from('fiscal_periods')
|
||||
.select('period_start, period_end')
|
||||
.eq('company_id', companyId)
|
||||
.lt('period_end', period.period_start)
|
||||
.order('period_end', { ascending: false })
|
||||
.limit(1)
|
||||
.single()
|
||||
|
||||
// Fetch all accounts
|
||||
const accounts = await fetchAllRows(({ from, to }) =>
|
||||
supabase
|
||||
@@ -81,10 +91,14 @@ export async function generateSIEExport(
|
||||
lines.push(`#FNAMN "${escapeQuotes(options.company_name)}"`)
|
||||
|
||||
// === Fiscal year ===
|
||||
// #RAR 0 start end (current year)
|
||||
// #RAR 0 = current year, #RAR -1 = previous year (both should be present per spec)
|
||||
// Use date strings directly to avoid timezone conversion issues
|
||||
lines.push(`#RAR 0 ${dateStringToSIE(period.period_start)} ${dateStringToSIE(period.period_end)}`)
|
||||
|
||||
if (prevPeriod) {
|
||||
lines.push(`#RAR -1 ${dateStringToSIE(prevPeriod.period_start)} ${dateStringToSIE(prevPeriod.period_end)}`)
|
||||
}
|
||||
|
||||
// === Dimension definitions ===
|
||||
// SIE standard: dimension 1 = kostnadsställe, dimension 6 = projekt
|
||||
const hasCostCenters = costCenters && costCenters.length > 0
|
||||
@@ -116,6 +130,9 @@ export async function generateSIEExport(
|
||||
}
|
||||
|
||||
// === Opening balances (IB) ===
|
||||
// Collect IB per account for UB calculation (UB = IB + movements)
|
||||
const openingBalancesByAccount = new Map<string, number>()
|
||||
|
||||
if (period.opening_balance_entry_id) {
|
||||
const { data: obEntry } = await supabase
|
||||
.from('journal_entries')
|
||||
@@ -128,6 +145,10 @@ export async function generateSIEExport(
|
||||
for (const line of (obEntry.lines as JournalEntryLine[])) {
|
||||
const amount = (Number(line.debit_amount) || 0) - (Number(line.credit_amount) || 0)
|
||||
lines.push(`#IB 0 ${line.account_number} ${formatAmount(amount)}`)
|
||||
openingBalancesByAccount.set(
|
||||
line.account_number,
|
||||
(openingBalancesByAccount.get(line.account_number) || 0) + amount
|
||||
)
|
||||
}
|
||||
}
|
||||
}
|
||||
@@ -169,17 +190,27 @@ export async function generateSIEExport(
|
||||
}
|
||||
|
||||
// === Closing balances (UB for balance sheet, RES for income statement) ===
|
||||
// Calculate balances from journal entries
|
||||
const accountBalances = calculateBalances(entries as JournalEntry[])
|
||||
// Movement balances from journal entries
|
||||
const movementBalances = calculateBalances(entries as JournalEntry[])
|
||||
|
||||
for (const [accountNumber, balance] of accountBalances) {
|
||||
// Merge all accounts that have either IB or movements
|
||||
const allAccountNumbers = new Set([
|
||||
...openingBalancesByAccount.keys(),
|
||||
...movementBalances.keys(),
|
||||
])
|
||||
|
||||
for (const accountNumber of [...allAccountNumbers].sort()) {
|
||||
const accountClass = parseInt(accountNumber[0])
|
||||
const ib = openingBalancesByAccount.get(accountNumber) || 0
|
||||
const movement = movementBalances.get(accountNumber) || 0
|
||||
|
||||
if (accountClass <= 2) {
|
||||
// Balance sheet account: #UB
|
||||
lines.push(`#UB 0 ${accountNumber} ${formatAmount(balance)}`)
|
||||
// Balance sheet: UB = IB + movements during period
|
||||
const ub = Math.round((ib + movement) * 100) / 100
|
||||
lines.push(`#UB 0 ${accountNumber} ${formatAmount(ub)}`)
|
||||
} else {
|
||||
// Income statement account: #RES
|
||||
lines.push(`#RES 0 ${accountNumber} ${formatAmount(balance)}`)
|
||||
// Income statement: RES = movements only (IB should be zero)
|
||||
lines.push(`#RES 0 ${accountNumber} ${formatAmount(movement)}`)
|
||||
}
|
||||
}
|
||||
|
||||
|
||||
@@ -22,30 +22,61 @@ import type {
|
||||
/**
|
||||
* Account-to-ruta mapping for the Swedish momsdeklaration (SKV 4700).
|
||||
*
|
||||
* Revenue (3001/3002/3003): net credit balance feeds ruta 05 (total domestic taxable sales).
|
||||
* Output VAT (2611/2621/2631): net credit balance feeds ruta 10/11/12 (output VAT per rate).
|
||||
* Input VAT (2641/2645): net debit balance feeds ruta 48.
|
||||
* EU/Export (3308/3305): net credit balance feeds ruta 39/40.
|
||||
* Covers all BAS 26xx VAT accounts and 3xxx revenue accounts that feed the
|
||||
* momsdeklaration. Includes variant accounts (egna uttag, uthyrning, VMB,
|
||||
* import, domestic reverse charge) that may appear from manual entries or
|
||||
* SIE imports, not just accounts generated by the system.
|
||||
*
|
||||
* Output VAT (261x/262x/263x) → ruta 10/11/12 per rate
|
||||
* Reverse charge output (2614/2624/2634) → ruta 30/31/32
|
||||
* Import VAT (2615/2625/2635) → ruta 60/61/62
|
||||
* Input VAT (2641-2649) → ruta 48
|
||||
* Revenue (3001-3003) → ruta 05; EU (3108/3308) → ruta 35/39;
|
||||
* Export (3105/3305) → ruta 36/40; Exempt (3004/3100) → ruta 42
|
||||
*/
|
||||
const ACCOUNT_RUTA: Record<string, { box: keyof VatDeclarationRutor; side: 'credit' | 'debit' }> = {
|
||||
// Output VAT accounts → ruta 10/11/12
|
||||
'2611': { box: 'ruta10', side: 'credit' },
|
||||
// Output VAT 25% → ruta 10
|
||||
'2611': { box: 'ruta10', side: 'credit' }, // Försäljning inom Sverige
|
||||
'2612': { box: 'ruta10', side: 'credit' }, // Egna uttag
|
||||
'2613': { box: 'ruta10', side: 'credit' }, // Uthyrning (frivillig skattskyldighet)
|
||||
'2616': { box: 'ruta10', side: 'credit' }, // Vinstmarginalbeskattning
|
||||
// Output VAT 12% → ruta 11
|
||||
'2621': { box: 'ruta11', side: 'credit' },
|
||||
'2622': { box: 'ruta11', side: 'credit' }, // Egna uttag
|
||||
'2623': { box: 'ruta11', side: 'credit' }, // Uthyrning
|
||||
'2626': { box: 'ruta11', side: 'credit' }, // VMB
|
||||
// Output VAT 6% → ruta 12
|
||||
'2631': { box: 'ruta12', side: 'credit' },
|
||||
'2632': { box: 'ruta12', side: 'credit' }, // Egna uttag
|
||||
'2633': { box: 'ruta12', side: 'credit' }, // Uthyrning
|
||||
'2636': { box: 'ruta12', side: 'credit' }, // VMB
|
||||
// Reverse charge output VAT → ruta 30/31/32
|
||||
'2614': { box: 'ruta30', side: 'credit' },
|
||||
'2624': { box: 'ruta31', side: 'credit' },
|
||||
'2634': { box: 'ruta32', side: 'credit' },
|
||||
// Input VAT → ruta 48
|
||||
'2641': { box: 'ruta48', side: 'debit' },
|
||||
'2645': { box: 'ruta48', side: 'debit' },
|
||||
// Revenue accounts → ruta 05 (all domestic taxable sales combined)
|
||||
'2641': { box: 'ruta48', side: 'debit' }, // Debiterad ingående moms
|
||||
'2642': { box: 'ruta48', side: 'debit' }, // Frivillig skattskyldighet
|
||||
'2645': { box: 'ruta48', side: 'debit' }, // Förvärv utlandet (EU/non-EU RC)
|
||||
'2646': { box: 'ruta48', side: 'debit' }, // Uthyrning
|
||||
'2647': { box: 'ruta48', side: 'debit' }, // Omvänd skattskyldighet i Sverige
|
||||
'2649': { box: 'ruta48', side: 'debit' }, // Blandad verksamhet
|
||||
// Import VAT (since 2015, via momsdeklaration) → ruta 60/61/62
|
||||
'2615': { box: 'ruta60', side: 'credit' }, // Import 25%
|
||||
'2625': { box: 'ruta61', side: 'credit' }, // Import 12%
|
||||
'2635': { box: 'ruta62', side: 'credit' }, // Import 6%
|
||||
// Revenue: domestic taxable sales → ruta 05
|
||||
'3001': { box: 'ruta05', side: 'credit' },
|
||||
'3002': { box: 'ruta05', side: 'credit' },
|
||||
'3003': { box: 'ruta05', side: 'credit' },
|
||||
// EU/Export → ruta 39/40
|
||||
'3305': { box: 'ruta40', side: 'credit' },
|
||||
'3308': { box: 'ruta39', side: 'credit' },
|
||||
// Revenue: EU goods/services → ruta 35/39
|
||||
'3108': { box: 'ruta35', side: 'credit' }, // Varuförsäljning till EU
|
||||
'3308': { box: 'ruta39', side: 'credit' }, // Tjänsteförsäljning till EU
|
||||
// Revenue: export/other → ruta 36/40/42
|
||||
'3105': { box: 'ruta36', side: 'credit' }, // Varuförsäljning export
|
||||
'3305': { box: 'ruta40', side: 'credit' }, // Tjänsteförsäljning export
|
||||
'3004': { box: 'ruta42', side: 'credit' }, // Momsfri försäljning (AB)
|
||||
'3100': { box: 'ruta42', side: 'credit' }, // Momsfria intäkter (EF)
|
||||
}
|
||||
|
||||
const VAT_ACCOUNTS = Object.keys(ACCOUNT_RUTA)
|
||||
@@ -111,12 +142,8 @@ function round(value: number): number {
|
||||
/**
|
||||
* Calculate VAT declaration from the general ledger.
|
||||
*
|
||||
* Sums posted journal entry lines on 26xx and 3xxx accounts:
|
||||
* - 3001/3002/3003 credit balance -> ruta 05 (total domestic taxable sales)
|
||||
* - 2611/2621/2631 credit balance -> ruta 10/11/12 (output VAT per rate)
|
||||
* - 2641/2645 debit balance -> ruta 48 (input VAT)
|
||||
* - 3308/3305 credit balance -> ruta 39/40 (EU/export)
|
||||
* - ruta 49 = (10 + 11 + 12) - 48
|
||||
* Sums posted journal entry lines on 26xx and 3xxx accounts per ACCOUNT_RUTA mapping.
|
||||
* - ruta 49 = (10 + 11 + 12 + 30 + 31 + 32 + 60 + 61 + 62) - 48
|
||||
*
|
||||
* The accounting method parameter is accepted for backward compatibility
|
||||
* but not used — the method is already baked into journal entry timing.
|
||||
|
||||
@@ -42,7 +42,7 @@ export type MomsBox =
|
||||
| '61' // Importmoms 12%
|
||||
| '62' // Importmoms 6%
|
||||
|
||||
/** Map BAS revenue account to momsdeklaration box */
|
||||
/** Map BAS account to momsdeklaration box */
|
||||
export const ACCOUNT_TO_BOX: Record<string, MomsBox> = {
|
||||
// Domestic revenue (taxable) → Box 05
|
||||
'3001': '05', // Försäljning varor/tjänster 25%
|
||||
@@ -66,14 +66,43 @@ export const ACCOUNT_TO_BOX: Record<string, MomsBox> = {
|
||||
// Non-EU services → Box 40
|
||||
'3305': '40', // Försäljning tjänster export utanför EU
|
||||
|
||||
// Output VAT → Boxes 10, 11, 12
|
||||
'2611': '10', // Utgående moms 25%
|
||||
'2621': '11', // Utgående moms 12%
|
||||
'2631': '12', // Utgående moms 6%
|
||||
// VAT-exempt sales → Box 42
|
||||
'3004': '42', // Momsfri försäljning (AB)
|
||||
'3100': '42', // Momsfria intäkter (EF)
|
||||
|
||||
// Output VAT 25% → Box 10
|
||||
'2611': '10', // Försäljning inom Sverige
|
||||
'2612': '10', // Egna uttag
|
||||
'2613': '10', // Uthyrning (frivillig skattskyldighet)
|
||||
'2616': '10', // Vinstmarginalbeskattning
|
||||
// Output VAT 12% → Box 11
|
||||
'2621': '11',
|
||||
'2622': '11', // Egna uttag
|
||||
'2623': '11', // Uthyrning
|
||||
'2626': '11', // VMB
|
||||
// Output VAT 6% → Box 12
|
||||
'2631': '12',
|
||||
'2632': '12', // Egna uttag
|
||||
'2633': '12', // Uthyrning
|
||||
'2636': '12', // VMB
|
||||
|
||||
// Reverse charge output VAT → Boxes 30, 31, 32
|
||||
'2614': '30',
|
||||
'2624': '31',
|
||||
'2634': '32',
|
||||
|
||||
// Import VAT (since 2015, via momsdeklaration) → Boxes 60, 61, 62
|
||||
'2615': '60', // Import 25%
|
||||
'2625': '61', // Import 12%
|
||||
'2635': '62', // Import 6%
|
||||
|
||||
// Input VAT → Box 48
|
||||
'2641': '48', // Ingående moms
|
||||
'2645': '48', // Beräknad ingående moms (EU förvärv)
|
||||
'2641': '48', // Debiterad ingående moms
|
||||
'2642': '48', // Frivillig skattskyldighet
|
||||
'2645': '48', // Beräknad ingående moms (EU/non-EU förvärv)
|
||||
'2646': '48', // Uthyrning
|
||||
'2647': '48', // Omvänd skattskyldighet i Sverige
|
||||
'2649': '48', // Blandad verksamhet
|
||||
}
|
||||
|
||||
/** Swedish labels for each momsdeklaration box */
|
||||
|
||||
Reference in New Issue
Block a user