@kirjapro/mcp-server 0.10.0 → 0.12.0

package/CHANGELOG.md

@@ -1,6 +1,87 @@
 # Changelog
 
-## [0.10.0] - Unreleased
+## [0.12.0] - 2026-10-04
+
+Requires deployment of all seven migrations in the compliance batch before release:
+
+1. `20261002140000_alv_era4a_rules`
+2. `20261003090000_bank_vat_historical_supply_evidence`
+3. `20261003103000_invoice_service_role_posting_guard`
+4. `20261003150000_atomic_knowledge_corpus`
+5. `20261003160000_purchase_vat_rate_basis`
+6. `20261003160001_bank_purchase_vat_rate_basis`
+7. `20261004080000_offer_financial_transfer` (U17)
+
+Publish only after `db:deploy` and verification of the production-generated MCP database types. The U17 migration is required for `kirjapro_convert_offer_to_invoice` to preserve line discounts, the price-entry mode and line-specific VAT facts before the invoice lines are calculated.
+
+- Invoice and offer tools accept `service_outside_eu` for general-rule B2B services to a non-EU business. The database posts to 5070 and reports field 309 with an AVL 65 § note. Check the receiving establishment and foreign buyer liability separately.
+- This treatment supports PDF invoices. Finvoice transmission remains blocked pending complete O-category validation.
+- VAT reconciliation no longer accepts manual purchase VAT rows as proof of a voucher link, even when net VAT is zero.
+- New taxable purchases and single purchase templates require `vatRateBasis`: a documented supply/advance/period-end day, supply or EU-acquisition month, customs-acceptance day, or original-document reference and correction reason. Historical 24/14% rates are preserved; there is no blanket 12-month purchase-age limit. The posting date still selects the reporting period, which the caller must determine separately. Committed purchase retries return their original receipt before new evidence validation; a missing database capability refuses a new booking instead of silently dropping evidence.
+- `kirjapro_book_purchase` accepts `deductionPercent` and `deductionReason`, retaining the original rounded VAT and its allocation group. On 18.40 € / 4.69 € at 60%, input VAT is 2.81 €, the remainder 1.88 €. Reverse charge always assesses the full buyer VAT, including entertainment and non-registered buyers' general-rule foreign services. These create one voucher with its facts; no additional manual VAT row is needed.
+- The `import` category now means a customs VAT assessment on the complete customs tax base. It books only deductible VAT and any non-deductible tax against the full VAT liability. Supplier invoices and freight costs are booked separately; this command does not post the supplier cost or bank payment again. Outside-register imports remain outside this path.
+- A positive-rate purchase retains its base/evidence when tax rounds to zero. Batch purchase templates remain refused when the batch command cannot write their facts, including zero-rounded tax. Updated tool fingerprints and server guidance reflect these contracts.
+
+- Compliance resources now consume a generated package-local subset of the canonical regulatory registry. VAT history, payroll rates and micro/small thresholds no longer have a separate hand-maintained numeric table. Source reviews, legal validity and review-due dates are reported by topic and rule; source review expiry is distinct from an expired annual rate.
+- Corrected conditional VAT deductions, historical 14% supplies/advances/credits, partial-deduction reverse charge, elective VAT-period boundaries, two-calendar-year small-business exemption, earnings-report/TyEL-payment guidance, invoice capability descriptions and retention start dates. Micro transition/odd-year interpretations remain expressly provisional. These resource changes do not make additional posting paths legally supported or deploy any database change.
+
+## [0.11.0] - 2026-10-02
+
+Requires the database migrations `20261002070106`–`20261002071619` (ALV report
+audit batch 2), in particular `book_purchase_with_vat`, and
+`20261002120000`–`20261002120001` (batch 3, the OmaVero field map); release it
+only after `db:deploy`. Version 0.10.0 keeps working against that database: its
+standard purchases book plain vouchers without a VAT fact (listed by the ALV
+reconciliation), the database applies the new sales-account rule, and its ALV
+summary passes the new `omavero` key through. Against a database without the
+batch 3 map, 0.11.0 derives the same fields from the older keys.
+
+- `kirjapro_book_purchase`: for a VAT-registered company a purchase with a rate
+  above 0 is booked with `book_purchase_with_vat`, which writes the voucher and
+  its VAT fact together, so the VAT reaches field 307. `reverseCharge` works
+  again with the new `reverseChargeCategory` (`eu_goods`, `eu_services`,
+  `non_eu_services`, `import`, `construction`, `scrap_metal`) and a Finnish
+  rate. A company that is not VAT-registered is refused a rate above 0 or a
+  reverse charge and books the purchase gross with `vatRate` `0`; the refusal
+  says that the VAT on a service from a foreign seller is still owed and goes
+  on a non-deductible Ostojen ALV row in the web app and on a voucher D expense
+  / K 4210 (Customs collects such a company's import VAT). New optional
+  `supplierName`; the result adds `vat_entry_ids`. The database refuses (P0001)
+  a deduction on law-based non-deductible accounts, a foreign rate and VAT rows
+  that do not match the 2320/4210 lines.
+- `kirjapro_create_from_template`: a purchase template that still debits 2320
+  books its domestic VAT fact through `book_purchase_with_vat`; for a company
+  that is not VAT-registered it is refused. `kirjapro_create_from_template_batch`
+  refuses purchase templates with VAT before any write (the atomic batch cannot
+  write VAT facts). `kirjapro_list_templates` hides `purchase_expense` and
+  `service_expense` from a company that is not VAT-registered.
+- `kirjapro_create_transaction(s_batch)` and the server instructions describe
+  the net sales-account rule (U-3): a net credit on 5000-5499, a sales line
+  with a 4210 or 2320 line and a net 4210 credit are refused; a transfer out of
+  a sales account without a VAT line, such as a fixed-asset disposal, is
+  allowed. They also say that a free 2320 line does not reach field 307.
+- `kirjapro_get_alv_summary` documents `output_vat_non_eu_services`, the VAT on
+  services bought from outside the EU that fields 301-303 now include.
+- `kirjapro_get_alv_summary` returns every official OmaVero field in
+  `omavero_fields` (VSRALVKV v1.10: 301-314 and 318-320) from the database's
+  `omavero` map: 307 is the total deductible VAT including reverse charge and
+  import VAT, 308 = 301+302+303+304+305+306+318 - 307, 309 excludes EU sales,
+  and 311 follows AVL 138 a §. The legacy keys `field_307`…`field_313` (and
+  their `_base` keys), `field_318`-`field_320`, `total_zero_rated` and
+  `reverse_charge_base` are no longer returned: `field_307` was only the
+  domestic deductible VAT and the others were purchase categories, not field
+  numbers. New `exempt_sales_base` (sales without a deduction right, in no
+  field); unclassified legacy reverse-charge invoice lines add a `warning`.
+- `kirjapro://compliance/*`: field 309 excludes EU sales (311, 312) and exempt
+  sales; cash-basis VAT needs no OmaVero opt-in and leaves EU and import items
+  on the accrual basis; a correction within 45 days carries no late-filing fee
+  regardless of the amount; the reverse-charge field list names 301-303 for
+  non-EU services, 304/310 for imports and the base fields.
+- Review the fingerprints of `kirjapro_book_purchase`,
+  `kirjapro_create_from_template(_batch)`, `kirjapro_list_templates`,
+  `kirjapro_create_transaction(s_batch)` and `kirjapro_get_alv_summary`.
+
+## [0.10.0] - 2026-10-02
 
 Requires the database migrations `20261001204555`–`20261001204559` (ALV report
 audit batch 1). Version 0.9.1 keeps working against that database: its sales