Mattsson
26e29f47bc
* feat(company): ideell förening as a third legal form, behind a flag (#2072 step 1) Why the problem occurred: the legal form was modelled as a binary flag in ~300 files. `EntityType` was a two-member union, but nothing dispatched on it exhaustively: 28 sites defaulted `?? 'enskild_firma'` (invoice, categorize, match, stripe, invoice-inbox) or `?? 'aktiebolag'` (year-end, bokslut, MCP), and every form-dependent choice was an `=== 'aktiebolag' ? A : B` ternary. Widening the union compiled everywhere and changed nothing, so a förening would have booked as an enskild firma in the app and as an aktiebolag in bokslut and MCP, with no error anywhere. The lookup refused föreningar at the door (mapEntityType returned null), which is what the tester hit. What was removed or simplified: the silent defaults. One module, lib/company/entity-type.ts, now holds the list (ENTITY_TYPES), the parser (never defaults), the resolver (settings hint, then companies.entity_type, then throw) and `byEntityType`, whose Record arms make the compiler refuse the next widening until each site has an answer. The form-dependent facts (closing account, owner settlement account, calendar-year lock, default method, K1/K2 label, personnummer vs 16-prefix) live there once instead of in the ternaries. On the SQL side supported_entity_types() replaces four copies of the literal list in the create RPCs. Why this shape and not the proposed one: the tracker asked for the enum widening plus a chart; that alone was the dangerous version (compiles, books wrong). Bundling stiftelse was considered and dropped: identical plumbing but no chart block. Creation sits behind NEXT_PUBLIC_IDEELL_FORENING_ENABLED so the CHECK, RPCs and seed can ship now and the first partner is switched on without a migration; the flag goes when Phase 2 (packs, INK3, årsbokslut, Swish) lands on the tracker. Domain choices (DECISIONS.md 2026-09-08, verify with an accountant before Phase 2): result closes to 2069 with 2068 as prior-year carry; no owner accounts, member settlement on 2890; accrual default; brutet räkenskapsår allowed; K1 label for the 5 000 kr accrual threshold (BFNAR 2010:1); org number gets the 16 prefix. Migration 20260908110835 widens the three CHECK constraints, adds supported_entity_types(), re-creates the three create RPCs with the widened guard and adds the förening block to seed_chart_of_accounts. Applied to staging and covered by ideell-forening-entity-type.pg.test.ts. Part of #2072 Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh * fix(company): close the förening paths the skeptic refuted (#2072) Five refutations from the /skeptic pass on 7a05c54d2, each fixed at the shared definition rather than the reported site: 1. Privately paid supplier invoices and the utlägg dialog resolved the owner account in lib/expenses/payer.ts with its own AB/EF ternary, so a förening member's invoice was built on 2893 and then refused by the expense-claim service (which already said 2890), burning an ankomstnummer. The helper now uses ownerSettlementAccount. 2. Booking templates substitute their `_ab` accounts only for an aktiebolag; the `private_expense` template kept its base 2013 for a förening. Template accounts now resolve through templateAccountForForm: EF base, AB override, förening base with owner accounts translated to 2890 (booking-templates.ts and proposal-lines.ts share it). 3. A VAT-registered förening with helårsmoms got no momsdeklaration deadline: the annual VAT rule bailed on anything but AB/EF. A förening is a juridisk person and follows the räkenskapsår schedule (SFL 26 kap 33 §), so the rule now keys on fiscalYearLockedToCalendar instead of the two literals; same in the MCP VAT report. 4. 2069 would have accumulated across years: the year-open omföring was AB-only with 2099/2098 hard-coded. planResultAppropriation now takes the pair from resultClosingAccounts (AB 2099 -> 2098, förening 2069 -> 2068) and skips forms with no carry (EF). 5. With the flag off, a registry lookup that returned "Ideell förening" was prefilled into the onboarding journey, the form picker was skipped and the create step answered "Ogiltig företagsform" with no way back. The journey, the BankID picker, the onboarding page and the MCP lookup now use mapSetupEntityType, which maps only creatable forms, so a flagged-off form falls through to the picker as before. Also: form picker keeps its AB-first order; tests for each fix. Part of #2072 Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh * chore(migrations): move ideell förening migration after main's latest version (20260908143051) Two migrations landed on main after the branch forked; a lower version would be skipped by the merge-time apply. Staging history row renamed to match. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh * chore(skills): regenerate accounted-api reference for the widened entity_type enum Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh --------- Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
1982 lines
67 KiB
TypeScript
1982 lines
67 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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import { templateAccountForForm } from '@/lib/company/entity-type'
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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' | EntityType
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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',
|
|
name_sv: 'Kontorsmaterial',
|
|
name_en: 'Office supplies',
|
|
group: 'office_supplies',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6110',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
mcc_codes: [5111, 5112, 5943, 5944],
|
|
keywords: ['kontorsmaterial', 'pennor', 'papper', 'office supplies', 'staples', 'kontorsvaror', 'kontor', 'tryck', 'print', 'trycksaker', 'kopiering', 'visitkort'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 7,
|
|
auto_match_confidence: 0.80,
|
|
default_private: false,
|
|
fallback_category: 'expense_office',
|
|
description_sv: 'Kontorsmaterial, trycksaker och förbrukningsvaror',
|
|
common: true,
|
|
},
|
|
{
|
|
id: 'office_postage',
|
|
name_sv: 'Porto & Frakt',
|
|
name_en: 'Postage & Shipping',
|
|
group: 'office_supplies',
|
|
direction: 'expense',
|
|
entity_applicability: 'all',
|
|
debit_account: '6250',
|
|
credit_account: '1930',
|
|
vat_treatment: 'standard_25',
|
|
vat_rate: 0.25,
|
|
deductibility: 'full',
|
|
special_rules_sv: 'Posttjänster kan vara momsfria, frakttjänster har normalt 25% moms',
|
|
mcc_codes: [4215, 4211],
|
|
keywords: ['porto', 'postnord', 'frakt', 'shipping', 'dhl', 'ups', 'fedex', 'bring', 'paket', 'schenker', 'transport'],
|
|
risk_level: 'NONE',
|
|
requires_review: false,
|
|
impact_score: 6,
|
|
auto_match_confidence: 0.85,
|
|
default_private: false,
|
|
fallback_category: 'expense_office',
|
|
description_sv: 'Porto och fraktkostnader',
|
|
common: true,
|
|
},
|
|
|
|
// --- MARKETING (3) ---
|
|
{
|
|
id: 'marketing_online_ads_eu',
|
|
name_sv: 'Annonsering EU (omvänd moms)',
|
|
name_en: 'Online ads EU (reverse charge)',
|
|
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.
|
|
*/
|
|
/**
|
|
* Account-number matching for template search: an all-digit token prefix-
|
|
* matches the template's BUSINESS account(s), i.e. the cost/revenue side,
|
|
* not the settlement side. Matching the settlement leg too would make "1930"
|
|
* (the default bank account) light up nearly every template, which is noise,
|
|
* not search. Transfers have no business/settlement split, so both legs
|
|
* match. AB-variant accounts are included so the search works for both
|
|
* entity types. Account numbers are identifiers (strings): prefix match only.
|
|
*/
|
|
function templateAccountMatches(t: BookingTemplate, token: string): boolean {
|
|
if (!/^\d+$/.test(token)) return false
|
|
const candidates =
|
|
t.direction === 'expense'
|
|
? [t.debit_account, t.debit_account_ab]
|
|
: t.direction === 'income'
|
|
? [t.credit_account, t.credit_account_ab]
|
|
: [t.debit_account, t.credit_account, t.debit_account_ab, t.credit_account_ab]
|
|
return candidates.some((acc) => !!acc && acc.startsWith(token))
|
|
}
|
|
|
|
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) ||
|
|
templateAccountMatches(t, 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
|
|
})
|
|
}
|
|
|
|
/**
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* Validate that a template is valid for the given entity type.
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*/
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export function validateTemplateForEntity(
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template: BookingTemplate,
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entityType: EntityType
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): { valid: boolean; error?: string } {
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if (template.entity_applicability === 'all') return { valid: true }
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if (template.entity_applicability === entityType) return { valid: true }
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return {
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valid: false,
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error: `Template "${template.name_sv}" is only valid for ${template.entity_applicability}. Your entity type is ${entityType}.`,
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}
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}
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/**
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* Common Swedish bank-description prefixes/suffixes that describe HOW a payment
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* was made, not WHAT was purchased. These get stripped before keyword matching
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* so a transaction text like "milersättning april Överföring via internet" no
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* longer collides with the `telecom_internet` template's `internet` keyword.
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*
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* Order matters: list longer phrases first so substring removal hits them
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* before shorter ones (e.g. "överföring via internet" before "internet").
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*/
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const BANK_NOISE_PHRASES: readonly string[] = [
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'överföring via internet',
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'överföring via mobil',
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'överföring via app',
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'överföring inom bank',
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'överföring mellan konton',
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'internetbetalning',
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'mobilbetalning',
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'direktbetalning',
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'direktöverföring',
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'autogirobetalning',
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'autogiro',
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'bg-betalning',
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'bg betalning',
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'pg-betalning',
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'pg betalning',
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'bgmax',
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'bg-inb',
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'plusgiro',
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'bankgiro',
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'swish till',
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'swish från',
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'swish-betalning',
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'kortköp',
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'kortbetalning',
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'webbköp',
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'överföring',
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'insättning',
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]
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/**
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* Strip bank-payment-method noise from a description so the substring matcher
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* doesn't match on the bank's own prefix vocabulary. Operates on lowercase
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* input and collapses the whitespace it leaves behind.
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*/
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export function stripBankNoise(lowerText: string): string {
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let out = lowerText
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for (const phrase of BANK_NOISE_PHRASES) {
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if (out.includes(phrase)) {
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out = out.split(phrase).join(' ')
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}
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}
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return out.replace(/\s+/g, ' ').trim()
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}
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/**
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* Multi-signal matching against a transaction.
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* Returns top matches sorted by confidence descending.
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*/
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export function findMatchingTemplates(
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transaction: Transaction,
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entityType?: EntityType
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): TemplateMatch[] {
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const results: TemplateMatch[] = []
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const isExpense = transaction.amount < 0
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const isIncome = transaction.amount > 0
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const descLower = (transaction.description || '').toLowerCase()
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const merchantLower = (transaction.merchant_name || '').toLowerCase()
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const rawSearchText = `${descLower} ${merchantLower}`
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// Strip bank-method noise so e.g. "Överföring via internet" doesn't make
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// the matcher believe the merchant is "Internet" (→ 6230 telecom).
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const searchText = stripBankNoise(rawSearchText)
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for (const t of BOOKING_TEMPLATES) {
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// Filter entity applicability
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if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) {
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continue
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}
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// Filter direction
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if (t.direction === 'expense' && !isExpense) continue
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if (t.direction === 'income' && !isIncome) continue
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// 'transfer' templates match both directions
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let score = 0
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// MCC exact match: +0.4
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if (transaction.mcc_code && t.mcc_codes.includes(transaction.mcc_code)) {
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score += 0.4
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}
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// Keyword matches in description + merchant: +0.3 (proportional)
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if (t.keywords.length > 0) {
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let matchedKeywords = 0
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for (const kw of t.keywords) {
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if (searchText.includes(kw.toLowerCase())) {
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matchedKeywords++
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}
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}
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if (matchedKeywords > 0) {
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score += 0.3 * Math.min(matchedKeywords / Math.min(t.keywords.length, 3), 1)
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}
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}
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// Direction match bonus: +0.1 (only if there's already a signal)
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if (score > 0 && ((t.direction === 'expense' && isExpense) || (t.direction === 'income' && isIncome))) {
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score += 0.1
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}
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if (score > 0) {
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const confidence = Math.round(score * t.auto_match_confidence * 100) / 100
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results.push({ template: t, confidence })
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}
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}
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return results
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.sort((a, b) => b.confidence - a.confidence)
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.slice(0, 10)
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}
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/**
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* Whether an account number sits in the reverse-charge basbelopp range
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* (44xx/45xx series, ruta 20-24 inputs). Used to skip redundant basis
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* emission when the template already books to such an account.
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*/
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function isBasisAccount(account: string): boolean {
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return /^4[45]\d{2}$/.test(account)
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}
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/**
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* Convert a booking template into a MappingResult.
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* Follows the same pattern as buildMappingResultFromCategory in category-mapping.ts.
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*/
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export function buildMappingResultFromTemplate(
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template: BookingTemplate,
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transaction: Transaction,
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entityType: EntityType
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): MappingResult {
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const isExpense = transaction.amount < 0
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const isBusiness = !template.default_private
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// Resolve entity-specific accounts (EF base, AB override, förening: base
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// with owner accounts translated to the member settlement account).
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const debitAccount = templateAccountForForm(entityType, template.debit_account, template.debit_account_ab)!
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const creditAccount = templateAccountForForm(entityType, template.credit_account, template.credit_account_ab)!
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// Always work in SEK. For non-SEK transactions, resolve the SEK-equivalent
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// (via amount_sek or amount * exchange_rate); for SEK rows this is a no-op.
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// Without this, VAT and reverse-charge lines would be emitted in the
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// original currency and the resulting verifikation would mix currencies.
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const absAmount = Math.abs(resolveSekAmount(
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transaction.amount,
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transaction.amount_sek,
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transaction.currency,
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transaction.exchange_rate
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))
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// Generate VAT lines
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const vatLines: VatJournalLine[] = []
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if (isBusiness && template.vat_treatment && template.deductibility !== 'non_deductible') {
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const vatRate = getVatRate(template.vat_treatment)
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if (template.vat_treatment === 'reverse_charge' && isExpense) {
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// EU/non-EU/domestic reverse charge: emit BOTH the fiktiv-moms pair
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// (2645|2647 / 2614) AND the basbelopp pair (44xx|45xx / 4598). The
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// basbelopp pair populates momsdeklaration rutor 20-24; without it
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// Skatteverket rejects with FK004 ("ruta 30-32 utan motsvarande
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// basbelopp i 20-24", ML 13 kap kräver båda sidor).
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const supplierType = template.reverse_charge_supplier_type ?? 'eu_business'
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const isDomestic = supplierType === 'swedish_business'
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const rcRate = 0.25 // fiktiv moms rate; current templates are 25%
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const rcLines = generateReverseChargeLines(absAmount, rcRate, isDomestic)
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for (const rcl of rcLines) {
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vatLines.push({
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account_number: rcl.account_number,
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debit_amount: rcl.debit_amount,
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credit_amount: rcl.credit_amount,
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description: rcl.line_description || '',
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})
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}
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// Skip basbelopp emission if the template already books the expense
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// directly to a basis account (44xx/45xx series): would double-count.
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if (!isBasisAccount(debitAccount)) {
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const basisLines = generateReverseChargeBasisLines(absAmount, rcRate, supplierType)
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for (const bl of basisLines) {
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vatLines.push({
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account_number: bl.account_number,
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debit_amount: bl.debit_amount,
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credit_amount: bl.credit_amount,
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description: bl.line_description || '',
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})
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}
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}
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} else if (vatRate > 0 && isExpense) {
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// Input VAT deduction
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const vatLine = generateInputVatLine(absAmount, vatRate)
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if (vatLine) {
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vatLines.push({
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account_number: vatLine.account_number,
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debit_amount: vatLine.debit_amount,
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credit_amount: vatLine.credit_amount,
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description: vatLine.line_description || '',
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})
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}
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} else if (vatRate > 0 && !isExpense) {
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// Output VAT (income)
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const vatAmount = Math.round((absAmount * vatRate / (1 + vatRate)) * 100) / 100
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let vatAccount: string
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switch (template.vat_treatment) {
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case 'standard_25': vatAccount = '2611'; break
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case 'reduced_12': vatAccount = '2621'; break
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case 'reduced_6': vatAccount = '2631'; break
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default: vatAccount = '2611'
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}
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vatLines.push({
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account_number: vatAccount,
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debit_amount: 0,
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credit_amount: vatAmount,
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description: `Utgående moms ${vatRate * 100}%`,
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})
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}
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}
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// Build description
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const description = `${template.name_sv}: ${transaction.description}`
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return {
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rule: null,
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template_id: template.id,
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debit_account: debitAccount,
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credit_account: creditAccount,
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risk_level: template.risk_level,
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confidence: 1.0, // User explicitly selected template
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requires_review: template.requires_review,
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default_private: template.default_private,
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vat_lines: vatLines,
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description,
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}
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}
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