@moatless/bookkeeping 0.1.0

package/dist/accounting/index.d.ts

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+/**
+ * Accounting module - Tax codes, line generation, and validation
+ * Shared between server API and gitops CLI
+ */
+export * from "./types";
+export * from "./tax-codes";
+export * from "./line-generator";
+export * from "./validation";
+export * from "./traktamente-rates";

package/dist/accounting/index.js

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+/**
+ * Accounting module - Tax codes, line generation, and validation
+ * Shared between server API and gitops CLI
+ */
+// Types
+export * from "./types";
+// Tax codes
+export * from "./tax-codes";
+// Line generation
+export * from "./line-generator";
+// Validation
+export * from "./validation";
+// Traktamente (Swedish per diem)
+export * from "./traktamente-rates";

package/dist/accounting/line-generator.d.ts

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+/**
+ * Journal entry line generation from tax codes
+ * Shared between server API and gitops CLI
+ */
+import type { GenerateLinesInput, GeneratedLinesResult, JournalLineInput } from "./types";
+/**
+ * Round number to 2 decimal places
+ * @param value Number to round
+ * @returns Rounded number
+ */
+export declare function round2(value: number): number;
+/**
+ * Create balanced journal lines from a tax code
+ *
+ * This function generates the appropriate debit/credit lines based on the tax code:
+ * - Calculates VAT amounts
+ * - Creates appropriate accounting lines (base, VAT, balancing)
+ * - Handles reverse charge scenarios
+ * - Validates balance (total debits === total credits)
+ *
+ * @param input Line generation input parameters
+ * @returns Generated lines and totals
+ * @throws Error if validation fails or entry is unbalanced
+ */
+export declare function createJournalLinesFromTaxCode(input: GenerateLinesInput): GeneratedLinesResult;
+/**
+ * Calculate total debits and credits from a set of lines
+ * @param lines Journal lines to sum
+ * @returns Total debit and credit amounts
+ */
+export declare function calculateLineTotals(lines: JournalLineInput[]): {
+    totalDebit: number;
+    totalCredit: number;
+};

package/dist/accounting/line-generator.js

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+/**
+ * Journal entry line generation from tax codes
+ * Shared between server API and gitops CLI
+ */
+/**
+ * Round number to 2 decimal places
+ * @param value Number to round
+ * @returns Rounded number
+ */
+export function round2(value) {
+    return Math.round(value * 100) / 100;
+}
+/**
+ * Create balanced journal lines from a tax code
+ *
+ * This function generates the appropriate debit/credit lines based on the tax code:
+ * - Calculates VAT amounts
+ * - Creates appropriate accounting lines (base, VAT, balancing)
+ * - Handles reverse charge scenarios
+ * - Validates balance (total debits === total credits)
+ *
+ * @param input Line generation input parameters
+ * @returns Generated lines and totals
+ * @throws Error if validation fails or entry is unbalanced
+ */
+export function createJournalLinesFromTaxCode(input) {
+    const { taxCode, baseAmount, baseAccountCode, balancingAccountCode, memo, startingLineNumber = 1, } = input;
+    // Validation
+    if (!baseAccountCode?.trim()) {
+        throw new Error("baseAccountCode is required");
+    }
+    if (!balancingAccountCode?.trim()) {
+        throw new Error("balancingAccountCode is required");
+    }
+    if (baseAmount <= 0) {
+        throw new Error("baseAmount must be > 0");
+    }
+    // Calculate amounts
+    const normalizedBase = round2(baseAmount);
+    const rate = taxCode.ratePercent / 100;
+    const vatAmount = round2(normalizedBase * rate);
+    const grossAmount = round2(normalizedBase + vatAmount);
+    const lines = [];
+    let lineNo = startingLineNumber;
+    const posting = taxCode.posting;
+    // Helper to add a line with proper normalization
+    const pushLine = (ledger_account_code, debit, credit) => {
+        const normalizedDebit = debit && debit > 0 ? round2(debit) : undefined;
+        const normalizedCredit = credit && credit > 0 ? round2(credit) : undefined;
+        if (!normalizedDebit && !normalizedCredit)
+            return;
+        lines.push({
+            line_number: lineNo++,
+            ledger_account_code,
+            debit: normalizedDebit,
+            credit: normalizedCredit,
+            memo,
+            tax_code: taxCode.code,
+        });
+    };
+    // Generate lines based on direction and reverse charge
+    if (taxCode.direction === "PURCHASE") {
+        if (taxCode.isReverseCharge) {
+            // Reverse charge purchase (e.g. EU/non-EU services)
+            // Base expense (debit) and supplier liability (credit) - no VAT on these
+            pushLine(baseAccountCode, normalizedBase, 0);
+            pushLine(balancingAccountCode, 0, normalizedBase);
+            // Reverse charge VAT accounts (if VAT rate > 0)
+            if (posting.reverseChargeOutputAccountCode && vatAmount > 0) {
+                pushLine(posting.reverseChargeOutputAccountCode, 0, vatAmount);
+            }
+            if (posting.reverseChargeInputAccountCode && vatAmount > 0) {
+                pushLine(posting.reverseChargeInputAccountCode, vatAmount, 0);
+            }
+        }
+        else {
+            // Normal domestic purchase
+            if (taxCode.ratePercent > 0 && posting.inputVatAccountCode) {
+                // Purchase with VAT
+                pushLine(baseAccountCode, normalizedBase, 0); // Expense
+                pushLine(posting.inputVatAccountCode, vatAmount, 0); // Input VAT
+                pushLine(balancingAccountCode, 0, grossAmount); // Supplier liability
+            }
+            else {
+                // Purchase without VAT (exempt, 0%)
+                pushLine(baseAccountCode, normalizedBase, 0);
+                pushLine(balancingAccountCode, 0, normalizedBase);
+            }
+        }
+    }
+    else if (taxCode.direction === "SALE") {
+        if (taxCode.isReverseCharge) {
+            // Reverse charge sale (e.g. domestic construction)
+            pushLine(balancingAccountCode, normalizedBase, 0); // AR/Bank
+            pushLine(baseAccountCode, 0, normalizedBase); // Revenue
+        }
+        else {
+            // Normal sale
+            if (taxCode.ratePercent > 0 && posting.outputVatAccountCode) {
+                // Sale with VAT
+                pushLine(balancingAccountCode, grossAmount, 0); // AR/Bank
+                pushLine(baseAccountCode, 0, normalizedBase); // Revenue
+                pushLine(posting.outputVatAccountCode, 0, vatAmount); // Output VAT
+            }
+            else {
+                // Sale without VAT (exempt, 0%, EU B2B)
+                pushLine(balancingAccountCode, normalizedBase, 0);
+                pushLine(baseAccountCode, 0, normalizedBase);
+            }
+        }
+    }
+    // Validate balance
+    const totalDebit = round2(lines.reduce((sum, l) => sum + (l.debit ?? 0), 0));
+    const totalCredit = round2(lines.reduce((sum, l) => sum + (l.credit ?? 0), 0));
+    if (totalDebit !== totalCredit) {
+        throw new Error(`Journal not balanced: debit=${totalDebit}, credit=${totalCredit}`);
+    }
+    return {
+        lines,
+        totals: {
+            net: normalizedBase,
+            vat: vatAmount,
+            gross: grossAmount,
+        },
+    };
+}
+/**
+ * Calculate total debits and credits from a set of lines
+ * @param lines Journal lines to sum
+ * @returns Total debit and credit amounts
+ */
+export function calculateLineTotals(lines) {
+    const totalDebit = round2(lines.reduce((sum, l) => sum + (l.debit ?? 0), 0));
+    const totalCredit = round2(lines.reduce((sum, l) => sum + (l.credit ?? 0), 0));
+    return { totalDebit, totalCredit };
+}

package/dist/accounting/tax-codes.d.ts

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+/**
+ * Swedish tax code definitions and resolution logic
+ * Shared between server API and gitops CLI
+ */
+import type { TaxCode } from "./types";
+/**
+ * Swedish VAT tax codes with posting account configurations
+ */
+export declare const SE_TAX_CODES: TaxCode[];
+/**
+ * Resolve a tax code by its code string
+ * @param code Tax code string (e.g. "SE_VAT_25_PURCHASE_DOMESTIC")
+ * @returns Tax code configuration or undefined if not found
+ */
+export declare function resolveTaxCode(code: string): TaxCode | undefined;
+/**
+ * Get all available tax codes
+ * @returns Array of all tax codes
+ */
+export declare function getAllTaxCodes(): TaxCode[];
+/**
+ * Get tax codes filtered by direction (PURCHASE or SALE)
+ * @param direction Tax code direction
+ * @returns Filtered tax codes
+ */
+export declare function getTaxCodesByDirection(direction: "PURCHASE" | "SALE"): TaxCode[];
+/**
+ * Get tax codes filtered by territory
+ * @param territory Tax code territory
+ * @returns Filtered tax codes
+ */
+export declare function getTaxCodesByTerritory(territory: "DOMESTIC" | "EU" | "OUTSIDE_EU"): TaxCode[];

package/dist/accounting/tax-codes.js

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+/**
+ * Swedish tax code definitions and resolution logic
+ * Shared between server API and gitops CLI
+ */
+/**
+ * Swedish VAT tax codes with posting account configurations
+ */
+export const SE_TAX_CODES = [
+    // --- DOMESTIC PURCHASES (inköp i Sverige, ingående moms) ---
+    {
+        code: "SE_VAT_25_PURCHASE_DOMESTIC",
+        description: "Inköp i Sverige, moms 25 %",
+        kind: "VAT",
+        direction: "PURCHASE",
+        territory: "DOMESTIC",
+        ratePercent: 25,
+        isReverseCharge: false,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            inputVatAccountCode: "2641", // Ingående moms 25 %
+        },
+    },
+    {
+        code: "SE_VAT_12_PURCHASE_DOMESTIC",
+        description: "Inköp i Sverige, moms 12 %",
+        kind: "VAT",
+        direction: "PURCHASE",
+        territory: "DOMESTIC",
+        ratePercent: 12,
+        isReverseCharge: false,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            inputVatAccountCode: "2641", // many use same 2641 for all rates; you can split if you want
+        },
+    },
+    {
+        code: "SE_VAT_6_PURCHASE_DOMESTIC",
+        description: "Inköp i Sverige, moms 6 %",
+        kind: "VAT",
+        direction: "PURCHASE",
+        territory: "DOMESTIC",
+        ratePercent: 6,
+        isReverseCharge: false,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            inputVatAccountCode: "2641",
+        },
+    },
+    {
+        code: "SE_VAT_0_PURCHASE_DOMESTIC",
+        description: "Inköp i Sverige, 0 % moms (momspliktigt men 0 %)",
+        kind: "VAT",
+        direction: "PURCHASE",
+        territory: "DOMESTIC",
+        ratePercent: 0,
+        isReverseCharge: false,
+        isZeroRated: true,
+        isExempt: false,
+        posting: {
+        // no VAT accounts
+        },
+    },
+    {
+        code: "SE_VAT_EXEMPT_PURCHASE",
+        description: "Momsfria inköp (utanför momsens tillämpningsområde)",
+        kind: "VAT",
+        direction: "PURCHASE",
+        territory: "DOMESTIC",
+        ratePercent: 0,
+        isReverseCharge: false,
+        isZeroRated: false,
+        isExempt: true,
+        posting: {
+        // no VAT accounts
+        },
+    },
+    // --- DOMESTIC SALES (försäljning i Sverige, utgående moms) ---
+    {
+        code: "SE_VAT_25_SALE_DOMESTIC",
+        description: "Försäljning i Sverige, moms 25 %",
+        kind: "VAT",
+        direction: "SALE",
+        territory: "DOMESTIC",
+        ratePercent: 25,
+        isReverseCharge: false,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            outputVatAccountCode: "2611", // Utgående moms 25 %
+        },
+    },
+    {
+        code: "SE_VAT_12_SALE_DOMESTIC",
+        description: "Försäljning i Sverige, moms 12 %",
+        kind: "VAT",
+        direction: "SALE",
+        territory: "DOMESTIC",
+        ratePercent: 12,
+        isReverseCharge: false,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            outputVatAccountCode: "2611", // or a separate 261X if you want
+        },
+    },
+    {
+        code: "SE_VAT_6_SALE_DOMESTIC",
+        description: "Försäljning i Sverige, moms 6 %",
+        kind: "VAT",
+        direction: "SALE",
+        territory: "DOMESTIC",
+        ratePercent: 6,
+        isReverseCharge: false,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            outputVatAccountCode: "2611",
+        },
+    },
+    {
+        code: "SE_VAT_0_SALE_DOMESTIC",
+        description: "Momsfri försäljning i Sverige (undantagen/0 %)",
+        kind: "VAT",
+        direction: "SALE",
+        territory: "DOMESTIC",
+        ratePercent: 0,
+        isReverseCharge: false,
+        isZeroRated: false, // treat as exempt
+        isExempt: true,
+        posting: {
+        // no VAT accounts
+        },
+    },
+    // --- EU PURCHASES (inköp från annat EU-land, omvänd moms) ---
+    {
+        code: "SE_VAT_25_PURCHASE_EU_GOODS_RC",
+        description: "Inköp av varor från annat EU-land, 25 %, omvänd skattskyldighet",
+        kind: "VAT",
+        direction: "PURCHASE",
+        territory: "EU",
+        ratePercent: 25,
+        isReverseCharge: true,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            reverseChargeOutputAccountCode: "2614", // Beräknad utg moms EU varor
+            reverseChargeInputAccountCode: "2645", // Beräknad ing moms EU varor
+        },
+    },
+    {
+        code: "SE_VAT_25_PURCHASE_EU_SERVICES_RC",
+        description: "Inköp av tjänster från annat EU-land, 25 %, omvänd skattskyldighet",
+        kind: "VAT",
+        direction: "PURCHASE",
+        territory: "EU",
+        ratePercent: 25,
+        isReverseCharge: true,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            reverseChargeOutputAccountCode: "2614", // or 2615 depending on your kontoplan
+            reverseChargeInputAccountCode: "2645",
+        },
+    },
+    // --- NON-EU PURCHASES (inköp från land utanför EU, omvänd moms) ---
+    {
+        code: "SE_VAT_25_PURCHASE_NON_EU_SERVICES_RC",
+        description: "Inköp av tjänster från land utanför EU, 25 %, omvänd skattskyldighet",
+        kind: "VAT",
+        direction: "PURCHASE",
+        territory: "OUTSIDE_EU",
+        ratePercent: 25,
+        isReverseCharge: true,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            reverseChargeOutputAccountCode: "2614", // Beräknad utg moms tjänsteförvärv utlandet
+            reverseChargeInputAccountCode: "2645", // Beräknad ing moms förvärv utlandet
+        },
+    },
+    // --- EU SALES (försäljning till EU, 0 %) ---
+    {
+        code: "SE_VAT_0_SALE_EU_GOODS_B2B",
+        description: "Varuförsäljning till momsregistrerad kund i annat EU-land (0 %)",
+        kind: "VAT",
+        direction: "SALE",
+        territory: "EU",
+        ratePercent: 0,
+        isReverseCharge: false,
+        isZeroRated: true,
+        isExempt: false,
+        posting: {
+        // 0 % – no VAT accounts, but you track base in VAT report via this code
+        },
+    },
+    {
+        code: "SE_VAT_0_SALE_EU_SERVICES_B2B",
+        description: "Tjänsteförsäljning till momsregistrerad kund i annat EU-land (0 %)",
+        kind: "VAT",
+        direction: "SALE",
+        territory: "EU",
+        ratePercent: 0,
+        isReverseCharge: false,
+        isZeroRated: true,
+        isExempt: false,
+        posting: {
+        // 0 % – no VAT accounts
+        },
+    },
+    // --- DOMESTIC REVERSE CHARGE (byggtjänster m.m.) ---
+    {
+        code: "SE_VAT_RC_SALE_DOMESTIC_CONSTRUCTION",
+        description: "Försäljning av byggtjänster med omvänd skattskyldighet (ingen moms på fakturan)",
+        kind: "VAT",
+        direction: "SALE",
+        territory: "DOMESTIC",
+        ratePercent: 0,
+        isReverseCharge: true,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+        // Seller does not post VAT on the invoice; VAT is handled by buyer.
+        // So no 26xx lines here.
+        },
+    },
+    {
+        code: "SE_VAT_RC_PURCHASE_DOMESTIC_CONSTRUCTION",
+        description: "Inköp av byggtjänster med omvänd skattskyldighet (du beräknar svensk moms)",
+        kind: "VAT",
+        direction: "PURCHASE",
+        territory: "DOMESTIC",
+        ratePercent: 25,
+        isReverseCharge: true,
+        isZeroRated: false,
+        isExempt: false,
+        posting: {
+            reverseChargeOutputAccountCode: "2617", // Utg moms omvänd, bygg
+            reverseChargeInputAccountCode: "2647", // Ing moms omvänd, bygg
+        },
+    },
+];
+/**
+ * Tax code lookup map for fast resolution
+ */
+const TAX_CODE_MAP = new Map(SE_TAX_CODES.map((code) => [code.code, code]));
+/**
+ * Resolve a tax code by its code string
+ * @param code Tax code string (e.g. "SE_VAT_25_PURCHASE_DOMESTIC")
+ * @returns Tax code configuration or undefined if not found
+ */
+export function resolveTaxCode(code) {
+    return TAX_CODE_MAP.get(code);
+}
+/**
+ * Get all available tax codes
+ * @returns Array of all tax codes
+ */
+export function getAllTaxCodes() {
+    return SE_TAX_CODES;
+}
+/**
+ * Get tax codes filtered by direction (PURCHASE or SALE)
+ * @param direction Tax code direction
+ * @returns Filtered tax codes
+ */
+export function getTaxCodesByDirection(direction) {
+    return SE_TAX_CODES.filter((code) => code.direction === direction);
+}
+/**
+ * Get tax codes filtered by territory
+ * @param territory Tax code territory
+ * @returns Filtered tax codes
+ */
+export function getTaxCodesByTerritory(territory) {
+    return SE_TAX_CODES.filter((code) => code.territory === territory);
+}

package/dist/accounting/traktamente-rates.d.ts

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+/**
+ * Swedish traktamente (per diem) rates from Skatteverket
+ *
+ * Rates are updated annually and published by Skatteverket.
+ * Source: https://skatteverket.se/utlandstraktamente
+ */
+export interface TraktamenteRate {
+    countryCode: string;
+    year: number;
+    fullDay: number;
+    halfDay: number;
+    night?: number;
+}
+/**
+ * Get traktamente rate for a specific country and year
+ */
+export declare function getTraktamenteRate(countryCode: string, year: number): TraktamenteRate | undefined;
+/**
+ * Get all available rates for a year
+ */
+export declare function getAllRatesForYear(year: number): TraktamenteRate[];
+/**
+ * Get available years
+ */
+export declare function getAvailableYears(): number[];
+/**
+ * Check if a country code is supported
+ */
+export declare function isSupportedCountry(countryCode: string, year: number): boolean;
+/**
+ * Calculate traktamente for a trip
+ *
+ * Rules (Skatteverket):
+ * - Departure day: before 12:00 = full day, 12:00 or later = half day
+ * - Return day: after 19:00 = full day, 19:00 or earlier = half day
+ * - Days in between = full days
+ */
+export interface TraktamenteCalculation {
+    rate: TraktamenteRate;
+    departureDate: string;
+    departureTime: string;
+    returnDate: string;
+    returnTime: string;
+    fullDays: number;
+    halfDays: number;
+    totalAmount: number;
+}
+export declare function calculateTraktamente(countryCode: string, year: number, departureDate: string, departureTime: string, returnDate: string, returnTime: string): TraktamenteCalculation | undefined;