import { describe, it, expect, vi, beforeEach } from 'vitest' import { buildVatSettlementProposal } from '../vat-settlement' // ============================================================ // Mock: fetchVatAccountTotals now goes through the // get_vat_declaration_totals RPC (aggregation + settlement-shape detection // in SQL, verified by tests/pg/vat-declaration-totals-rpc.pg.test.ts), so // the mock seeds the RPC payload directly: per-account totals as the SQL // GROUP BY returns them (already excluding settlement entries) plus the // shaped entries the RPC surfaces. The existing-entries lookup and the // fiscal-period resolution still go through from(). // ============================================================ interface MockData { /** Per-account totals as returned by the RPC (post settlement-exclusion). */ totals?: Array<{ account_number: string; debit: number; credit: number }> /** Settlement-shaped entries surfaced by the RPC. */ shaped?: Array> /** Existing vat_settlement entries in the period. */ existing?: Array> /** Error returned by the existing-settlement lookup. */ existingError?: { message: string } /** fiscal_periods row for yearly (helårsmoms) bounds. */ fiscalPeriod?: { period_start: string; period_end: string } | null } let rpcCalls: Array<{ fn: string; params: Record }> function makeClient(data: MockData) { rpcCalls = [] return { rpc: vi.fn().mockImplementation(async (fn: string, params: Record) => { rpcCalls.push({ fn, params }) return { data: { totals: data.totals ?? [], settlement_shaped_entries: data.shaped ?? [], source_type_counts: {}, }, error: null, } }), from: vi.fn().mockImplementation(() => { // eslint-disable-next-line @typescript-eslint/no-explicit-any const b: Record = {} for (const m of ['select', 'eq', 'neq', 'in', 'gte', 'lte', 'order', 'range', 'limit']) { b[m] = vi.fn().mockReturnValue(b) } b.maybeSingle = vi.fn().mockResolvedValue({ data: data.fiscalPeriod ?? null, error: null }) // The only awaited from() query left in the proposal builder is the // tagged existing-settlement lookup. b.then = (resolve: (v: unknown) => void) => resolve( data.existingError ? { data: null, error: data.existingError } : { data: data.existing ?? [], error: null }, ) return b }), // eslint-disable-next-line @typescript-eslint/no-explicit-any } as any } function total(account_number: string, debit: number, credit: number) { return { account_number, debit, credit } } beforeEach(() => { vi.clearAllMocks() }) describe('buildVatSettlementProposal', () => { it('clears the 26xx accounts, books the filed whole-krona net on 2650 and the öre gap on 3740', async () => { const supabase = makeClient({ totals: [ total('2611', 0, 2500.75), total('2641', 1000.5, 0), // Revenue feeds ruta05 but is never part of the settlement entry. total('3001', 0, 10003.0), ], }) const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 1) expect(proposal.period).toEqual({ type: 'quarterly', year: 2026, period: 1, start: '2026-01-01', end: '2026-03-31', }) expect(proposal.entry_date).toBe('2026-03-31') expect(proposal.description).toBe('Momsredovisning Kvartal 1 2026') expect(proposal.is_empty).toBe(false) // Filed net = trunc(2500.75) - trunc(1000.50) = 1500 (öretal faller bort) expect(proposal.filed_net).toBe(1500) expect(proposal.rounding_amount).toBe(0.25) expect(proposal.lines).toEqual([ { account_number: '2611', debit_amount: 2500.75, credit_amount: 0 }, { account_number: '2641', debit_amount: 0, credit_amount: 1000.5 }, { account_number: '2650', debit_amount: 0, credit_amount: 1500, line_description: 'Moms att betala', }, { account_number: '3740', debit_amount: 0, credit_amount: 0.25, line_description: 'Öres- och kronutjämning', }, ]) // The proposed entry always balances. const debits = proposal.lines.reduce((s, l) => s + l.debit_amount, 0) const credits = proposal.lines.reduce((s, l) => s + l.credit_amount, 0) expect(debits).toBeCloseTo(credits, 2) // The projection must ignore already-booked settlements, or booking once // would change the next proposal: the RPC receives the settlement net // accounts so it can shape-detect and exclude them. expect(rpcCalls).toHaveLength(1) expect(rpcCalls[0].fn).toBe('get_vat_declaration_totals') expect(rpcCalls[0].params.p_net_accounts).toEqual(['2650', '1650']) expect(rpcCalls[0].params.p_company_id).toBe('company-1') }) it('books a refund period as a 1650 (Momsfordran) debit', async () => { const supabase = makeClient({ totals: [ total('2611', 0, 100), total('2641', 400, 0), ], }) const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'monthly', 2026, 6) expect(proposal.filed_net).toBe(-300) expect(proposal.rounding_amount).toBe(0) expect(proposal.lines).toEqual([ { account_number: '2611', debit_amount: 100, credit_amount: 0 }, { account_number: '2641', debit_amount: 0, credit_amount: 400 }, { account_number: '1650', debit_amount: 300, credit_amount: 0, line_description: 'Moms att återfå', }, ]) }) it('clears an account sitting on the wrong side (credit-note-heavy period)', async () => { const supabase = makeClient({ // Output VAT with a net DEBIT balance: credit notes exceeded sales. totals: [total('2611', 50, 0)], }) const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'monthly', 2026, 2) expect(proposal.filed_net).toBe(-50) expect(proposal.lines).toEqual([ { account_number: '2611', debit_amount: 0, credit_amount: 50 }, { account_number: '1650', debit_amount: 50, credit_amount: 0, line_description: 'Moms att återfå', }, ]) }) it('is empty when the period has no VAT-account activity (revenue alone does not settle)', async () => { const supabase = makeClient({ totals: [total('3001', 0, 1000)], }) const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 2) expect(proposal.is_empty).toBe(true) expect(proposal.lines).toEqual([]) expect(proposal.filed_net).toBe(0) }) it('uses the räkenskapsår bounds for yearly VAT when a fiscal period is supplied', async () => { const supabase = makeClient({ totals: [total('2611', 0, 100), total('2641', 25, 0)], fiscalPeriod: { period_start: '2025-07-01', period_end: '2026-06-30' }, }) const proposal = await buildVatSettlementProposal( supabase, 'company-1', 'yearly', 2026, 1, { fiscalPeriodId: 'fp-1' }, ) expect(proposal.period.start).toBe('2025-07-01') expect(proposal.period.end).toBe('2026-06-30') expect(proposal.entry_date).toBe('2026-06-30') expect(proposal.description).toBe('Momsredovisning Helår 2026') }) it('surfaces existing vat_settlement entries in the period', async () => { const existing = [{ id: 'je-1', status: 'posted', entry_date: '2026-03-31', voucher_series: 'M', voucher_number: 3, }] const supabase = makeClient({ totals: [total('2611', 0, 100)], existing, }) const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 1) expect(proposal.existing_entries).toEqual(existing) }) it('gates on a manual settlement-shaped entry and still proposes the full-period clear (#984)', async () => { const manualSettlement = { id: 'e2', status: 'posted', entry_date: '2026-03-31', source_type: 'manual', voucher_series: 'A', voucher_number: 9, } const supabase = makeClient({ // The RPC already excluded the manual momsomföring from the totals // (that exclusion is pg-tested); what reaches JS is the business // activity plus the shaped entry to gate on. totals: [ total('2611', 0, 100), total('2641', 25, 0), ], shaped: [manualSettlement], }) const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 1) // The manual settlement is excluded from the projection: the proposal // shows the same full-period clear the report shows, and the posted // shaped entry gates the booking button via existing_entries. expect(proposal.is_empty).toBe(false) expect(proposal.filed_net).toBe(75) expect(proposal.lines).toEqual([ { account_number: '2611', debit_amount: 100, credit_amount: 0 }, { account_number: '2641', debit_amount: 0, credit_amount: 25 }, { account_number: '2650', debit_amount: 0, credit_amount: 75, line_description: 'Moms att betala', }, ]) expect(proposal.existing_entries).toEqual([manualSettlement]) }) it('does not gate on a storno of a settlement (annullera must re-enable booking)', async () => { const supabase = makeClient({ // Settlement + storno cancel out of the totals inside the RPC; both // still come back as shaped entries. Neither may gate: the reversed // manual settlement has no balance effect and the storno is the // cancellation itself. totals: [total('2611', 0, 100)], shaped: [ { id: 'e2', status: 'reversed', entry_date: '2026-03-31', source_type: 'manual', voucher_series: 'A', voucher_number: 9, }, { id: 'e3', status: 'posted', entry_date: '2026-03-31', source_type: 'storno', voucher_series: 'A', voucher_number: 10, }, ], }) const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 1) expect(proposal.existing_entries).toEqual([]) expect(proposal.filed_net).toBe(100) expect(proposal.lines).toEqual([ { account_number: '2611', debit_amount: 100, credit_amount: 0 }, { account_number: '2650', debit_amount: 0, credit_amount: 100, line_description: 'Moms att betala', }, ]) }) it('ignores a plain VAT payment on 2650 (no declaration accounts touched)', async () => { const supabase = makeClient({ // Paying last period's VAT debt: 2650 against the bank account. The // entry touches a settlement net account but no declaration account, // so the RPC does NOT shape it: its 2650 total comes back as-is and // must neither gate nor shift the rutor / clearing lines. totals: [ total('2611', 0, 100), total('2650', 75, 0), ], shaped: [], }) const proposal = await buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 1) expect(proposal.existing_entries).toEqual([]) expect(proposal.filed_net).toBe(100) expect(proposal.lines).toEqual([ { account_number: '2611', debit_amount: 100, credit_amount: 0 }, { account_number: '2650', debit_amount: 0, credit_amount: 100, line_description: 'Moms att betala', }, ]) }) it('throws when the existing-settlement lookup fails (the UI gate depends on it)', async () => { const supabase = makeClient({ totals: [total('2611', 0, 100)], existingError: { message: 'boom' }, }) await expect( buildVatSettlementProposal(supabase, 'company-1', 'quarterly', 2026, 1), ).rejects.toThrow('existing vat_settlement lookup failed: boom') }) })