ekwo-os 0.19.0 → 0.20.0

package/README.md

@@ -529,7 +529,7 @@ exactly six fields:
   "organization": "My Organisation",
   "country": "<cc>",
   "edition": "community",
-  "schema_version": "0.19.0",
+  "schema_version": "0.20.0",
   "contact_email": "you@example.com"
 }
 ```

package/dist/assets/expected-objects.json

@@ -1,6 +1,6 @@
 {
-  "schemaVersion": "0.19.0",
-  "migration": "20261023124700",
+  "schemaVersion": "0.20.0",
+  "migration": "20261023160300",
   "socle": {
     "schema": "public",
     "tables": [
@@ -1845,6 +1845,10 @@
             "name": "tax_payee_name",
             "type": "text"
           },
+          {
+            "name": "tax_payee_name_i18n",
+            "type": "jsonb"
+          },
           {
             "name": "tax_payee_source_key",
             "type": "text"
@@ -6095,6 +6099,10 @@
         "name": "version_at_least",
         "arguments": "p_version text, p_floor text"
       },
+      {
+        "name": "write_filing_outcome",
+        "arguments": "p_filing_id uuid, p_state tax_filing_state, p_reference text, p_message text"
+      },
       {
         "name": "year_result_account",
         "arguments": "p_company_id uuid, p_balance numeric"
@@ -6646,11 +6654,6 @@
         "name": "tax_filing_deposits_select",
         "command": "select"
       },
-      {
-        "table": "tax_filing_deposits",
-        "name": "tax_filing_deposits_write",
-        "command": "all"
-      },
       {
         "table": "tax_filings",
         "name": "tax_filings_select",
@@ -8693,16 +8696,10 @@
           "name": "tax_filing_deposits",
           "anon": [],
           "authenticated": [
-            "delete",
-            "insert",
-            "select",
-            "update"
+            "select"
           ],
           "service_role": [
-            "delete",
-            "insert",
-            "select",
-            "update"
+            "select"
           ]
         },
         {
@@ -12506,6 +12503,13 @@
             "execute"
           ]
         },
+        {
+          "name": "write_filing_outcome",
+          "arguments": "p_filing_id uuid, p_state tax_filing_state, p_reference text, p_message text",
+          "anon": [],
+          "authenticated": [],
+          "service_role": []
+        },
         {
           "name": "year_result_account",
           "arguments": "p_company_id uuid, p_balance numeric",

package/dist/assets/migrations/20261023160000_a_declaration_already_paid_says_so.sql

@@ -0,0 +1,45 @@
+-- Ekwo OS — a declaration whose debt was matched before matching said so is paid.
+--
+-- `20261023124650` made a declaration paid when the line its settlement
+-- carried the net on is matched in full — by the trigger
+-- `tax_filings_paid_by_matching`, which fires when `matched_amount` moves. A
+-- debt matched before that migration ran never moved again, so its
+-- declaration stayed `accepted` with its money in the bank.
+--
+-- This finds them and records `paid` through `record_filing_outcome()`, the
+-- function the trigger calls, so the declaration and its last deposit carry
+-- the outcome exactly as if the payment had been matched today. The line is
+-- the one the trigger reads: in the settlement entry, on the account the pack
+-- names for the side the period ended on — `tax_payable_code`, or for a
+-- credit `tax_receivable_code` where the pack names one — with something to
+-- pay and nothing left open. A debt paid in part stays accepted, as it would
+-- by the trigger.
+--
+-- It only ever reads `accepted` declarations and writes them `paid`, so a
+-- second run finds nothing to do.
+
+do $$
+declare
+  r record;
+begin
+  for r in
+    select f.id
+      from tax_filings f
+      join companies c on c.id = f.company_id
+      join country_defaults d on d.country = c.fiscal_country
+     where f.state = 'accepted'
+       and f.settlement_entry_id is not null
+       and exists (
+         select 1 from entry_lines l
+          where l.entry_id = f.settlement_entry_id
+            and l.account_id = account_id_by_code(f.company_id,
+                  case when f.credit_treatment is null then d.tax_payable_code
+                       else coalesce(d.tax_receivable_code, d.tax_payable_code) end)
+            and abs(l.debit - l.credit) > 0
+            and abs(l.debit - l.credit) - l.matched_amount = 0)
+     order by f.company_id, f.period_start, f.id
+  loop
+    perform record_filing_outcome(r.id, 'paid');
+  end loop;
+end;
+$$;

package/dist/assets/migrations/20261023160100_a_deposit_is_written_by_the_core.sql

@@ -0,0 +1,259 @@
+-- Ekwo OS — a deposit is written by the core's functions, and by nobody else.
+--
+-- `tax_filing_deposits` is the proof a declaration went: when, by which
+-- channel, under which reference, with which files, and what came back. Its
+-- policy `tax_filing_deposits_write` let anybody holding `filings.write`
+-- insert, rewrite or delete a row of it directly, past every rule the
+-- functions apply: a send recorded on a declaration that was never prepared,
+-- an outcome nobody answered, a deposit deleted after the administration
+-- accepted it. Since `20261023124650` an application names files through
+-- `record_filing_files()`, and the policy was left for one reader only, the
+-- company archive — which loads deposits through `import_company()`, a
+-- definer function that never needed it.
+--
+-- So the policy goes, and with it `insert`, `update` and `delete` on the
+-- table, from `authenticated` and from `service_role` (which gets what a
+-- person gets). What stays is `select`, under `tax_filing_deposits_select`.
+-- The three functions that write a deposit write it as definer, each asking
+-- what the policy asked — `filings.write`, or the installer — after the
+-- company is one the caller may know of:
+--
+--   file_filing()            a send, as `20261007041207` wrote it
+--   record_filing_outcome()  what came back, as `20260918110000` wrote it
+--   record_filing_files()    the files of the send, already definer
+--
+-- `record_filing_outcome()` is also how the ledger records `paid`
+-- (`tax_filings_paid_by_matching`), and there the person matching the payment
+-- may keep the books without filing. Its body therefore moves, unchanged, into
+-- `write_filing_outcome()`, which nobody may call: the function asks the
+-- right and calls it, and the trigger calls it directly, as the ledger.
+
+-- ---------------------------------------------------------------------------
+-- 1. The table: read by whoever reads the declarations, written by the core
+-- ---------------------------------------------------------------------------
+
+drop policy if exists tax_filing_deposits_write on tax_filing_deposits;
+
+revoke insert, update, delete on table tax_filing_deposits from authenticated, service_role;
+
+comment on table tax_filing_deposits is
+  'One send of a declaration and what came back. Written only by file_filing(), record_filing_outcome() and record_filing_files(); read under filings.read.';
+
+-- ---------------------------------------------------------------------------
+-- 2. write_filing_outcome — the body of record_filing_outcome, nobody's
+-- ---------------------------------------------------------------------------
+
+create or replace function write_filing_outcome(
+  p_filing_id uuid,
+  p_state     tax_filing_state,
+  p_reference text default null,
+  p_message   text default null
+)
+returns tax_filings
+language plpgsql
+volatile
+security definer
+set search_path = public, pg_temp
+as $$
+declare
+  v_filing tax_filings;
+begin
+  select * into v_filing from tax_filings f where f.id = p_filing_id;
+  if not found then
+    raise exception 'not_found: filing %', p_filing_id using errcode = 'no_data_found';
+  end if;
+
+  if p_state not in ('accepted', 'rejected', 'paid') then
+    raise exception 'not_an_outcome: % is not something an administration answers', p_state;
+  end if;
+  if v_filing.state = 'draft' or v_filing.state = 'ready' then
+    raise exception 'filing_not_sent: a declaration that has not gone cannot come back %', p_state;
+  end if;
+  if p_state = 'paid' and v_filing.state <> 'accepted' then
+    raise exception 'filing_not_accepted: paying follows acceptance, and this one is %', v_filing.state;
+  end if;
+
+  -- On the last send, because that is the one being answered.
+  update tax_filing_deposits d
+     set outcome    = p_state,
+         outcome_at = now(),
+         reference  = coalesce(p_reference, d.reference),
+         message    = coalesce(p_message, d.message)
+   where d.filing_id = p_filing_id
+     and d.sequence = (select max(x.sequence) from tax_filing_deposits x where x.filing_id = p_filing_id);
+
+  update tax_filings
+     set state     = p_state,
+         reference = coalesce(p_reference, reference)
+   where id = p_filing_id
+  returning * into v_filing;
+  return v_filing;
+end;
+$$;
+
+comment on function write_filing_outcome(uuid, tax_filing_state, text, text) is
+  'Writes what came back on a declaration and on its last send, with no check of who asks: called by record_filing_outcome() once the caller''s right is checked, and by tax_filings_paid_by_matching as the ledger. Granted to nobody.';
+
+revoke execute on function write_filing_outcome(uuid, tax_filing_state, text, text) from public, anon, authenticated, service_role;
+
+-- ---------------------------------------------------------------------------
+-- 3. record_filing_outcome — the right of the policy, asked by the function
+-- ---------------------------------------------------------------------------
+
+create or replace function record_filing_outcome(
+  p_filing_id uuid,
+  p_state     tax_filing_state,
+  p_reference text default null,
+  p_message   text default null
+)
+returns tax_filings
+language plpgsql
+volatile
+security definer
+set search_path = public, pg_temp
+as $$
+declare
+  v_filing tax_filings;
+begin
+  select * into v_filing from tax_filings f where f.id = p_filing_id;
+  if not found or not may_know_of_company(v_filing.company_id) then
+    raise exception 'not_found: filing %', p_filing_id using errcode = 'no_data_found';
+  end if;
+  if not is_installer() and not has_capability(v_filing.company_id, 'filings.write') then
+    raise exception 'not_allowed: recording what came back for a declaration in this company needs filings.write'
+      using errcode = '42501';
+  end if;
+  return write_filing_outcome(p_filing_id, p_state, p_reference, p_message);
+end;
+$$;
+
+comment on function record_filing_outcome(uuid, tax_filing_state, text, text) is
+  'What came back: accepted, rejected, or paid, written on the declaration and on the send it answers — with the administration''s own words where it gave any. Paying follows acceptance, and a declaration that never went cannot come back at all. Asks filings.write.';
+
+revoke execute on function record_filing_outcome(uuid, tax_filing_state, text, text) from public, anon;
+grant execute on function record_filing_outcome(uuid, tax_filing_state, text, text) to authenticated, service_role;
+
+-- ---------------------------------------------------------------------------
+-- 4. file_filing — `20261007041207` to the letter, as definer, asking the right
+-- ---------------------------------------------------------------------------
+
+create or replace function file_filing(
+  p_filing_id uuid,
+  p_reference text default null,
+  p_filed_at  timestamptz default null,
+  p_channel   filing_channel default 'portal',
+  p_service   text default null
+)
+returns tax_filings
+language plpgsql
+volatile
+security definer
+set search_path = public, pg_temp
+as $$
+declare
+  v_filing tax_filings;
+  v_at     timestamptz;
+  v_next   integer;
+begin
+  select * into v_filing from tax_filings f where f.id = p_filing_id;
+  if not found or not may_know_of_company(v_filing.company_id) then
+    raise exception 'not_found: filing %', p_filing_id using errcode = 'no_data_found';
+  end if;
+  if not is_installer() and not has_capability(v_filing.company_id, 'filings.write') then
+    raise exception 'not_allowed: recording that a declaration of this company went needs filings.write'
+      using errcode = '42501';
+  end if;
+
+  -- Rejected is a state a declaration is sent again from. It was never
+  -- received, so there is nothing to correct and no corrective to open.
+  if v_filing.state not in ('draft', 'ready', 'rejected') then
+    raise exception 'filing_already_%: this declaration has already gone', v_filing.state;
+  end if;
+
+  if v_filing.prepared_at is null then
+    raise exception 'filing_not_prepared: compute the figures before filing them';
+  end if;
+
+  v_at := coalesce(p_filed_at, now());
+
+  select coalesce(max(d.sequence), 0) + 1 into v_next
+    from tax_filing_deposits d where d.filing_id = p_filing_id;
+
+  insert into tax_filing_deposits (filing_id, sequence, channel, service, sent_at, sent_by, reference)
+  values (p_filing_id, v_next, p_channel, p_service, v_at, acting_user(), p_reference);
+
+  update tax_filings
+     set state     = 'filed',
+         reference = coalesce(p_reference, reference),
+         filed_at  = v_at,
+         filed_by  = acting_user()
+   where id = p_filing_id
+  returning * into v_filing;
+
+  return v_filing;
+end;
+$$;
+
+comment on function file_filing(uuid, text, timestamptz, filing_channel, text) is
+  'Records that a declaration has gone, with the reference the administration gave back, and keeps the send as a row of tax_filing_deposits. It asks that the figures were computed, not that there are any: a period where nothing happened is filed nil. A rejected declaration may be sent again — it was never received — and the second send is a second deposit, not a corrective. Asks filings.write.';
+
+revoke execute on function file_filing(uuid, text, timestamptz, filing_channel, text) from public, anon;
+grant execute on function file_filing(uuid, text, timestamptz, filing_channel, text) to authenticated, service_role;
+
+-- ---------------------------------------------------------------------------
+-- 5. Paid by matching, through write_filing_outcome
+--
+-- `20261023124650` to the letter, but for the call: the person whose matching
+-- pays the debt may keep the books without filing, and paid is the ledger's
+-- fact, not that person's act.
+-- ---------------------------------------------------------------------------
+
+create or replace function tax_filings_paid_by_matching()
+returns trigger
+language plpgsql
+security definer
+set search_path = public, pg_temp
+as $$
+declare
+  v_filing  tax_filings;
+  v_account uuid;
+  v_open    numeric;
+  v_was     numeric;
+begin
+  select * into v_filing from tax_filings f where f.settlement_entry_id = new.entry_id;
+  if not found or v_filing.state not in ('accepted', 'paid') then
+    return null;
+  end if;
+
+  -- Only the line that carries the net: the account the pack names for the
+  -- side the period ended on. The tax accounts the entry cleared are not it.
+  select account_id_by_code(v_filing.company_id,
+           case when v_filing.credit_treatment is null then d.tax_payable_code
+                else coalesce(d.tax_receivable_code, d.tax_payable_code) end)
+    into v_account
+    from companies c join country_defaults d on d.country = c.fiscal_country
+   where c.id = v_filing.company_id;
+  if v_account is distinct from new.account_id then
+    return null;
+  end if;
+
+  v_open := abs(new.debit - new.credit) - new.matched_amount;
+  v_was  := abs(old.debit - old.credit) - old.matched_amount;
+
+  if v_filing.state = 'accepted' and v_open = 0 and v_was > 0 then
+    perform write_filing_outcome(v_filing.id, 'paid');
+  elsif v_filing.state = 'paid' and v_open > 0 and v_was = 0 then
+    -- The payment was unmatched: the debt is open again, and so is the
+    -- declaration's money. What the administration said stays said.
+    perform write_filing_outcome(v_filing.id, 'accepted');
+  end if;
+  return null;
+end;
+$$;
+
+comment on function tax_filings_paid_by_matching() is
+  'Records a declaration paid once the line its settlement carried the net on is matched in full, and accepted again when that matching is undone — by whatever path the money was matched: the bank, auto_settle(), reconcile(), an import. Through write_filing_outcome(), the body of record_filing_outcome(), so the last send carries the outcome as it would by hand, whoever matched the payment.';
+
+revoke execute on function tax_filings_paid_by_matching() from public, anon, authenticated, service_role;
+
+revoke execute on all functions in schema public from public;

package/dist/assets/migrations/20261023160200_a_payee_is_named_in_the_company_language.sql

@@ -0,0 +1,130 @@
+-- Ekwo OS — the administration is named in the company's language.
+--
+-- `20261023124650` gave the administration a declaration is paid to one name,
+-- in the pack's own language (`country_defaults.tax_payee_name`), and
+-- `tax_payee()` creates the company's contact for it under that name. In a
+-- country of several languages the administration publishes its name in each
+-- — SPF Finances, FOD Financiën, FÖD Finanzen — and a company keeping its
+-- books in Dutch is paying the FOD Financiën.
+--
+-- A pack's language file may now carry the name in its language
+-- (`i18n/<lang>.json`, `tax_payee`: the name and the register entry it is
+-- read in), compiled into `tax_payee_name_i18n`, by language, the way every
+-- other label of a pack reaches `name_i18n`. `tax_payee()` creates the contact
+-- under the name in the company's language (`companies.language`), and falls
+-- back to the pack's own where the pack gives none in it. Where several
+-- contacts book to the account, the one under any of the pack's names is the
+-- administration: a contact created in another language, or before the pack
+-- named it in this one, is still recognised.
+
+alter table country_defaults
+  add column if not exists tax_payee_name_i18n jsonb not null default '{}'::jsonb;
+
+comment on column country_defaults.tax_payee_name_i18n is
+  'The name of the administration in tax_payee_name, by language, as the administration publishes it in each language of the pack. tax_payee() creates the contact under the company''s language here, else under tax_payee_name.';
+
+create or replace function tax_payee(p_company_id uuid)
+returns contacts
+language plpgsql
+volatile
+security definer
+set search_path = public, pg_temp
+as $$
+declare
+  v_name       text;
+  v_names      text[];
+  v_payable    uuid;
+  v_receivable uuid;
+  v_country    char(2);
+  v_count      integer;
+  v_contact    contacts;
+begin
+  if not may_know_of_company(p_company_id) then
+    raise exception 'unknown_company: %', p_company_id using errcode = 'no_data_found';
+  end if;
+  -- Settling asks filings.write, and finding the administration is part of it.
+  if not is_installer() and not has_capability(p_company_id, 'filings.write') then
+    raise exception 'not_allowed: finding the administration of this company needs filings.write'
+      using errcode = '42501';
+  end if;
+
+  -- The name in the company's language where the pack gives one, else in the
+  -- pack's own; and every name the pack gives, by which an existing contact
+  -- is recognised whatever language it was created in.
+  select c.fiscal_country,
+         coalesce(nullif(btrim(d.tax_payee_name_i18n ->> c.language), ''), d.tax_payee_name),
+         array_remove(array[lower(btrim(d.tax_payee_name))]
+                      || coalesce((select array_agg(lower(btrim(n.value)))
+                                     from jsonb_each_text(d.tax_payee_name_i18n) n), '{}'), null),
+         account_id_by_code(c.id, d.tax_payable_code),
+         account_id_by_code(c.id, coalesce(d.tax_receivable_code, d.tax_payable_code))
+    into v_country, v_name, v_names, v_payable, v_receivable
+    from companies c
+    left join country_defaults d on d.country = c.fiscal_country
+   where c.id = p_company_id;
+
+  if v_payable is null then
+    raise exception 'no_tax_payable_account: the pack of this company names no account of its chart for what a declaration owes. Set defaults.roles.tax_payable in the pack.';
+  end if;
+
+  -- The contact that books to the account is the administration: it is the
+  -- only one settle_filing() accepts, so there is nothing else it could be.
+  select count(*) into v_count
+    from contacts k
+   where k.company_id = p_company_id and k.active and k.merged_into is null
+     and k.payable_account_id = v_payable;
+
+  if v_count = 1 then
+    select * into v_contact
+      from contacts k
+     where k.company_id = p_company_id and k.active and k.merged_into is null
+       and k.payable_account_id = v_payable;
+  elsif v_count > 1 then
+    -- Several: the one under a name the pack gives, where there is exactly one.
+    select * into v_contact
+      from contacts k
+     where k.company_id = p_company_id and k.active and k.merged_into is null
+       and k.payable_account_id = v_payable
+       and lower(btrim(k.name)) = any(v_names);
+    if v_contact.id is null or (select count(*) from contacts k
+                                 where k.company_id = p_company_id and k.active and k.merged_into is null
+                                   and k.payable_account_id = v_payable
+                                   and lower(btrim(k.name)) = any(v_names)) > 1 then
+      raise exception 'several_tax_payees: % contacts of this company book to the account of what a declaration owes (%), and none of them alone is the administration. Name it with p_contact_id, or give the others another account.',
+        v_count, (select string_agg(k.name, ', ' order by k.name) from contacts k
+                   where k.company_id = p_company_id and k.active and k.merged_into is null
+                     and k.payable_account_id = v_payable);
+    end if;
+  else
+    -- Nobody yet. A pack that names no administration leaves it unknown, as
+    -- filing_deadline() answers null where the pack names no rule.
+    if v_name is null then
+      return null;
+    end if;
+    insert into contacts (company_id, name, contact_type, is_company, country,
+                          payable_account_id, receivable_account_id, payment_terms_days)
+    values (p_company_id, v_name, 'supplier', true, v_country, v_payable, v_receivable, 0)
+    returning * into v_contact;
+    return v_contact;
+  end if;
+
+  -- A credit claimed back is a receivable from the same administration. A
+  -- contact that says nothing about that side is given the account the pack
+  -- names for it; one that names another account is left as it is, and
+  -- settle_filing() says what to change.
+  if v_contact.receivable_account_id is null then
+    update contacts k set receivable_account_id = v_receivable
+     where k.id = v_contact.id
+    returning * into v_contact;
+  end if;
+  return v_contact;
+end;
+$$;
+
+comment on function tax_payee(uuid) is
+  'The contact of this company that is its tax administration: the one contact that books to the account the pack names for what a declaration owes — under a name the pack gives, in any of its languages, where several do — created on first need under the name the pack gives in the company''s language (country_defaults.tax_payee_name_i18n), else in the pack''s own (tax_payee_name), booking both ways to the accounts settle_filing() uses. Null where no contact books to that account and the pack names no administration. Asks filings.write.';
+
+revoke execute on function tax_payee(uuid) from public, anon;
+grant execute on function tax_payee(uuid) to authenticated, service_role;
+
+revoke execute on all functions in schema public from public;

package/dist/assets/migrations/20261023160300_schema_version_0_20_0.sql

@@ -0,0 +1,38 @@
+-- Ekwo OS — the schema this release defines is 0.20.0.
+--
+-- `ekwo_schema_version()` is the one place the number lives, and a migration
+-- is the only thing that moves it. A database then answers for the files it
+-- has actually run rather than for what somebody believed it had run: the
+-- column default and `init_instance()` both call this function, so a fresh
+-- install records the new number without a second edit, and `ekwo migrate`
+-- reads it back onto `instance.schema_version` for a database that was
+-- installed at an older one.
+--
+-- Between 0.19.0 and here a declaration whose debt was matched before
+-- matching said so is recorded paid, a deposit is written by the core's
+-- functions only (`write_filing_outcome()`, the policy
+-- `tax_filing_deposits_write` and the direct writes gone), and the
+-- administration a declaration is paid to is named in the company's language
+-- (`country_defaults.tax_payee_name_i18n`, read by `tax_payee()`).
+--
+-- The floor of `ekwo-os`, `@ekwo-ai/core` and `@ekwo-ai/mcp` rises to 0.20.0:
+-- `ekwo-os` compiles packs into `country_defaults.tax_payee_name_i18n`, which
+-- a 0.19.0 database does not have, and the three packages declare one floor.
+
+create or replace function ekwo_schema_version()
+returns text
+language sql
+immutable
+as $$
+  select '0.20.0'::text;
+$$;
+
+comment on function ekwo_schema_version() is
+  'Schema version of the installed release. Bumped by a migration, never by hand.';
+
+-- `create or replace` keeps the privileges the function already had, and the
+-- revoke is what every migration of this directory ends with: a function that
+-- comes out with the built-in default is published by Supabase as an
+-- anonymous RPC endpoint.
+revoke execute on all functions in schema public from public;
+grant execute on function ekwo_schema_version() to authenticated, service_role;

package/dist/assets/seed/10_pack_be.sql

@@ -1,6 +1,6 @@
 -- Ekwo OS — Belgium: chart of accounts, journals, taxes and defaults.
 --
--- Generated from packs/be at version 1.22.0, do not edit.
+-- Generated from packs/be at version 1.23.0, do not edit.
 -- Change the pack and run `ekwo pack build be`; `ekwo pack check --all`
 -- refuses a seed that is not the exact output of its pack, and the CI runs it.
 --
@@ -54,6 +54,12 @@
 --     https://www.dataprotectionauthority.be/publications/avis-n0-123-2025.pdf
 --   Arrêté royal du 25 mai 2026 modifiant l'arrêté royal du 30 décembre 2009 fixant la définition et les conditions auxquelles doit répondre un système de caisse enregistreuse dans le secteur horeca (SPF Justice — Moniteur belge du 3 juin 2026 (Justel))
 --     https://www.ejustice.just.fgov.be/eli/arrete/2026/05/25/2026003998/justel
+--   Intervat — la page néerlandaise du SPF Finances (FOD Financiën) (FOD Financiën)
+--     https://financien.belgium.be/nl/E-services/Intervat
+--   Intervat — la page allemande du SPF Finances (FOD Finanzen) (FOD Finanzen)
+--     https://finanzen.belgium.be/de/E-services/Intervat
+--   Intervat — la page anglaise du SPF Finances (FPS Finance) (FPS Finance)
+--     https://finance.belgium.be/en/E-services/Intervat
 --
 -- Evidence, per scope, against what that company filed:
 --   income_statement 2025, NBB abridged annual accounts: reproduced (2026-10-10)
@@ -68,7 +74,7 @@ insert into country_packs
   (country, name, version, released_at, schema_min, certification_status,
    certified_by, certified_at, checksum, sources, evidence)
 values
-  ('BE', 'Belgium', '1.22.0', date '2026-10-23', '20261023124650', 'proven', null, null, '09f1e316d534214fc1a0afeef38f2365327188b0cc7a8629329ffe98b467add4', '[{"key":"pcmn","title":"Arrêté royal du 21 octobre 2018 portant exécution des articles III.82 à III.95 du Code de droit économique, annexe 1 — plan comptable minimum normalisé","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/2018/10/21/2018014350/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"code-tva","title":"Code de la taxe sur la valeur ajoutée, institué par la loi du 3 juillet 1969","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/loi/1969/07/03/1969070305/justel","consulted_on":"2026-09-16","kind":"law"},{"key":"ar-20","title":"Arrêté royal n° 20 du 20 juillet 1970 fixant les taux de la taxe sur la valeur ajoutée et déterminant la répartition des biens et des services selon ces taux","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/1970/07/20/1970072012/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"ar-1","title":"Arrêté royal n° 1 du 29 décembre 1992 relatif aux mesures tendant à assurer le paiement de la taxe sur la valeur ajoutée","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/1992/12/29/1992003823/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"ar-7","title":"Arrêté royal n° 7 du 29 décembre 1992 relatif aux importations de biens pour l''application de la taxe sur la valeur ajoutée","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/1992/12/29/1992003833/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"cir-92","title":"Code des impôts sur les revenus 1992","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/loi/1992/04/10/1992041050/justel","consulted_on":"2026-09-15","kind":"law"},{"key":"ar-cir-92","title":"Arrêté royal du 27 août 1993 d''exécution du Code des impôts sur les revenus 1992","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/1993/08/27/1993082751/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"comptes-annuels","title":"Arrêté royal du 29 avril 2019 portant exécution du Code des sociétés et des associations, dont les annexes fixent les schémas des comptes annuels","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/2019/04/29/2019011967/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"retard-de-paiement","title":"Loi du 2 août 2002 concernant la lutte contre le retard de paiement dans les transactions commerciales","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/loi/2002/08/02/2002009716/justel","consulted_on":"2026-09-15","kind":"law"},{"key":"facturation-electronique","title":"Loi du 6 février 2024 modifiant le Code de la taxe sur la valeur ajoutée et le Code des impôts sur les revenus 1992 en ce qui concerne l''introduction de l''obligation de facturation électronique","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/loi/2024/02/06/2024001635/justel","consulted_on":"2026-09-15","kind":"law"},{"key":"declaration-periodique","title":"Déclaration périodique à la TVA — formulaire 625 et sa notice détaillée pour la rédaction des déclarations","publisher":"SPF Finances","url":"https://finances.belgium.be/fr/entreprises/tva/declaration/declaration-periodique","consulted_on":"2026-09-15","kind":"form"},{"key":"intervat","title":"Intervat — l''application par laquelle les déclarations à la TVA sont déposées","publisher":"SPF Finances","url":"https://finances.belgium.be/fr/E-services/Intervat/","consulted_on":"2026-09-15","kind":"portal"},{"key":"en-16931","title":"EN 16931-1 — modèle sémantique de la facture électronique européenne, et la conformité que la directive 2014/55/UE en attend","publisher":"Commission européenne","url":"https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108950/EN+16931+compliance","consulted_on":"2026-09-15","kind":"standard"},{"key":"uncl5305","title":"UNCL5305 — liste des codes de catégorie de TVA (BT-118 et BT-151), sous-ensemble publié pour EN 16931","publisher":"OpenPEPPOL — liste publiée par la Commission européenne","url":"https://docs.peppol.eu/poacc/billing/3.0/codelist/UNCL5305/","consulted_on":"2026-09-15","kind":"standard"},{"key":"vatex","title":"VATEX — liste des codes de motif d''exonération de TVA (BT-121)","publisher":"OpenPEPPOL — liste publiée par la Commission européenne","url":"https://docs.peppol.eu/poacc/billing/3.0/codelist/vatex/","consulted_on":"2026-09-15","kind":"standard"},{"key":"cir-92-ex-2026","title":"Code des impôts sur les revenus 1992 — revenus de 2025, exercice d''imposition 2026, édition mise à jour au Moniteur belge du 31 décembre 2024","publisher":"SPF Finances — Fisconetplus, édition reproduite par le SPW Finances","url":"https://finances.wallonie.be/files/NOSTRA/textes%20legaux/code%20des%20impots%20sur%20le%20revenu%20-%20exercice%202022.pdf","consulted_on":"2026-09-30","kind":"law"},{"key":"isoc-275-1-2026","title":"Explications relatives à la déclaration à l''impôt des sociétés, exercice d''imposition 2026 (modèle 275.1)","publisher":"SPF Finances","url":"https://finances.belgium.be/sites/default/files/downloads/121-declaration-isoc-explications-2026.pdf","consulted_on":"2026-09-30","kind":"form"},{"key":"verdissement-mobilite","title":"Circulaire relative au verdissement fiscal de la mobilité — questions fréquemment posées","publisher":"SPF Finances","url":"https://finances.belgium.be/sites/default/files/downloads/000-circulaire-verdissement-fiscal-mobilite.pdf","consulted_on":"2026-09-30","kind":"guidance"},{"key":"versements-anticipes","title":"Versements anticipés des sociétés — taux de majoration et d''avantage, échéances","publisher":"SPF Finances","url":"https://finances.belgium.be/fr/entreprises/impot_des_societes/versements_anticipes","consulted_on":"2026-09-30","kind":"guidance"},{"key":"loi-2025-12-18","title":"Loi du 18 décembre 2025 portant des dispositions diverses","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/cgi_loi/article.pl?language=fr&lg_txt=f&cn_search=2025121806&caller=eli&view_numac=2025121806fr","consulted_on":"2026-09-30","kind":"law"},{"key":"loi-2026-07-15","title":"Loi du 15 juillet 2026 portant réforme de l''impôt des personnes physiques","publisher":"SPF Justice — Moniteur belge du 29 juillet 2026","url":"https://www.ejustice.just.fgov.be/cgi/article.pl?language=fr&sum_date=2026-07-29&lg_txt=f&caller=sum&s_editie=1&2026005724=2&numac_search=2026005724&view_numac=","consulted_on":"2026-09-30","kind":"law"},{"key":"e-reporting-faq","title":"Questions générales sur l''e-reporting — FAQ de la facturation électronique","publisher":"SPF Stratégie et Appui (BOSA) et SPF Finances — efacture.belgium.be","url":"https://efacture.belgium.be/fr/FAQ/questions-generales-sur-le-e-reporting","consulted_on":"2026-10-18","kind":"guidance"},{"key":"apd-avis-123-2025","title":"Avis n° 123/2025 du 21 novembre 2025 concernant un avant-projet de loi portant des dispositions diverses en matière de taxe sur la valeur ajoutée (CO-A-2025-182), point 29 — le rapportage électronique envisagé dès le 1er janvier 2028","publisher":"Autorité de protection des données","url":"https://www.dataprotectionauthority.be/publications/avis-n0-123-2025.pdf","consulted_on":"2026-10-18","kind":"guidance"},{"key":"ar-caisse-horeca-2026","title":"Arrêté royal du 25 mai 2026 modifiant l''arrêté royal du 30 décembre 2009 fixant la définition et les conditions auxquelles doit répondre un système de caisse enregistreuse dans le secteur horeca","publisher":"SPF Justice — Moniteur belge du 3 juin 2026 (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/2026/05/25/2026003998/justel","consulted_on":"2026-10-18","kind":"regulation"}]'::jsonb, '[{"scope":"income_statement","result":"reproduced","fiscal_year":2025,"filing":"NBB abridged annual accounts","summary":"On the books of a Belgian SA, imported from another system, every line of the income statement it filed with the National Bank of Belgium matches to the euro.","checked_on":"2026-10-10"},{"scope":"balance_sheet","result":"partly_reproduced","fiscal_year":2025,"filing":"NBB abridged annual accounts","summary":"25 of the 34 non-empty lines of the filed balance sheet match to the euro; the nine others all carry one reclassification of a sub-account that the accountant made by hand, which the pack does not derive.","checked_on":"2026-10-10"},{"scope":"appropriation_account","result":"partly_reproduced","fiscal_year":2025,"filing":"NBB abridged annual accounts","summary":"The profit to appropriate matches; the loss brought forward and the result carried forward do not, because the year-end close books the result of the year alone and the statement does not read the balance brought forward.","checked_on":"2026-10-10"},{"scope":"vat_return","result":"not_tested","fiscal_year":2025,"filing":"Belgian periodic VAT return (Intervat)","summary":"Not tested: the imported books carry no VAT code on their lines, and Ekwo OS builds a VAT return only from tax-coded documents.","checked_on":"2026-10-10"}]'::jsonb)
+  ('BE', 'Belgium', '1.23.0', date '2026-10-23', '20261023160200', 'proven', null, null, '78237e5d79349bf9d794de3c2a2acb850e7acd0969f197356fceb9f1d960a6da', '[{"key":"pcmn","title":"Arrêté royal du 21 octobre 2018 portant exécution des articles III.82 à III.95 du Code de droit économique, annexe 1 — plan comptable minimum normalisé","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/2018/10/21/2018014350/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"code-tva","title":"Code de la taxe sur la valeur ajoutée, institué par la loi du 3 juillet 1969","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/loi/1969/07/03/1969070305/justel","consulted_on":"2026-09-16","kind":"law"},{"key":"ar-20","title":"Arrêté royal n° 20 du 20 juillet 1970 fixant les taux de la taxe sur la valeur ajoutée et déterminant la répartition des biens et des services selon ces taux","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/1970/07/20/1970072012/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"ar-1","title":"Arrêté royal n° 1 du 29 décembre 1992 relatif aux mesures tendant à assurer le paiement de la taxe sur la valeur ajoutée","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/1992/12/29/1992003823/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"ar-7","title":"Arrêté royal n° 7 du 29 décembre 1992 relatif aux importations de biens pour l''application de la taxe sur la valeur ajoutée","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/1992/12/29/1992003833/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"cir-92","title":"Code des impôts sur les revenus 1992","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/loi/1992/04/10/1992041050/justel","consulted_on":"2026-09-15","kind":"law"},{"key":"ar-cir-92","title":"Arrêté royal du 27 août 1993 d''exécution du Code des impôts sur les revenus 1992","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/1993/08/27/1993082751/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"comptes-annuels","title":"Arrêté royal du 29 avril 2019 portant exécution du Code des sociétés et des associations, dont les annexes fixent les schémas des comptes annuels","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/2019/04/29/2019011967/justel","consulted_on":"2026-09-15","kind":"regulation"},{"key":"retard-de-paiement","title":"Loi du 2 août 2002 concernant la lutte contre le retard de paiement dans les transactions commerciales","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/loi/2002/08/02/2002009716/justel","consulted_on":"2026-09-15","kind":"law"},{"key":"facturation-electronique","title":"Loi du 6 février 2024 modifiant le Code de la taxe sur la valeur ajoutée et le Code des impôts sur les revenus 1992 en ce qui concerne l''introduction de l''obligation de facturation électronique","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/eli/loi/2024/02/06/2024001635/justel","consulted_on":"2026-09-15","kind":"law"},{"key":"declaration-periodique","title":"Déclaration périodique à la TVA — formulaire 625 et sa notice détaillée pour la rédaction des déclarations","publisher":"SPF Finances","url":"https://finances.belgium.be/fr/entreprises/tva/declaration/declaration-periodique","consulted_on":"2026-09-15","kind":"form"},{"key":"intervat","title":"Intervat — l''application par laquelle les déclarations à la TVA sont déposées","publisher":"SPF Finances","url":"https://finances.belgium.be/fr/E-services/Intervat/","consulted_on":"2026-09-15","kind":"portal"},{"key":"en-16931","title":"EN 16931-1 — modèle sémantique de la facture électronique européenne, et la conformité que la directive 2014/55/UE en attend","publisher":"Commission européenne","url":"https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108950/EN+16931+compliance","consulted_on":"2026-09-15","kind":"standard"},{"key":"uncl5305","title":"UNCL5305 — liste des codes de catégorie de TVA (BT-118 et BT-151), sous-ensemble publié pour EN 16931","publisher":"OpenPEPPOL — liste publiée par la Commission européenne","url":"https://docs.peppol.eu/poacc/billing/3.0/codelist/UNCL5305/","consulted_on":"2026-09-15","kind":"standard"},{"key":"vatex","title":"VATEX — liste des codes de motif d''exonération de TVA (BT-121)","publisher":"OpenPEPPOL — liste publiée par la Commission européenne","url":"https://docs.peppol.eu/poacc/billing/3.0/codelist/vatex/","consulted_on":"2026-09-15","kind":"standard"},{"key":"cir-92-ex-2026","title":"Code des impôts sur les revenus 1992 — revenus de 2025, exercice d''imposition 2026, édition mise à jour au Moniteur belge du 31 décembre 2024","publisher":"SPF Finances — Fisconetplus, édition reproduite par le SPW Finances","url":"https://finances.wallonie.be/files/NOSTRA/textes%20legaux/code%20des%20impots%20sur%20le%20revenu%20-%20exercice%202022.pdf","consulted_on":"2026-09-30","kind":"law"},{"key":"isoc-275-1-2026","title":"Explications relatives à la déclaration à l''impôt des sociétés, exercice d''imposition 2026 (modèle 275.1)","publisher":"SPF Finances","url":"https://finances.belgium.be/sites/default/files/downloads/121-declaration-isoc-explications-2026.pdf","consulted_on":"2026-09-30","kind":"form"},{"key":"verdissement-mobilite","title":"Circulaire relative au verdissement fiscal de la mobilité — questions fréquemment posées","publisher":"SPF Finances","url":"https://finances.belgium.be/sites/default/files/downloads/000-circulaire-verdissement-fiscal-mobilite.pdf","consulted_on":"2026-09-30","kind":"guidance"},{"key":"versements-anticipes","title":"Versements anticipés des sociétés — taux de majoration et d''avantage, échéances","publisher":"SPF Finances","url":"https://finances.belgium.be/fr/entreprises/impot_des_societes/versements_anticipes","consulted_on":"2026-09-30","kind":"guidance"},{"key":"loi-2025-12-18","title":"Loi du 18 décembre 2025 portant des dispositions diverses","publisher":"SPF Justice — Moniteur belge (Justel)","url":"https://www.ejustice.just.fgov.be/cgi_loi/article.pl?language=fr&lg_txt=f&cn_search=2025121806&caller=eli&view_numac=2025121806fr","consulted_on":"2026-09-30","kind":"law"},{"key":"loi-2026-07-15","title":"Loi du 15 juillet 2026 portant réforme de l''impôt des personnes physiques","publisher":"SPF Justice — Moniteur belge du 29 juillet 2026","url":"https://www.ejustice.just.fgov.be/cgi/article.pl?language=fr&sum_date=2026-07-29&lg_txt=f&caller=sum&s_editie=1&2026005724=2&numac_search=2026005724&view_numac=","consulted_on":"2026-09-30","kind":"law"},{"key":"e-reporting-faq","title":"Questions générales sur l''e-reporting — FAQ de la facturation électronique","publisher":"SPF Stratégie et Appui (BOSA) et SPF Finances — efacture.belgium.be","url":"https://efacture.belgium.be/fr/FAQ/questions-generales-sur-le-e-reporting","consulted_on":"2026-10-18","kind":"guidance"},{"key":"apd-avis-123-2025","title":"Avis n° 123/2025 du 21 novembre 2025 concernant un avant-projet de loi portant des dispositions diverses en matière de taxe sur la valeur ajoutée (CO-A-2025-182), point 29 — le rapportage électronique envisagé dès le 1er janvier 2028","publisher":"Autorité de protection des données","url":"https://www.dataprotectionauthority.be/publications/avis-n0-123-2025.pdf","consulted_on":"2026-10-18","kind":"guidance"},{"key":"ar-caisse-horeca-2026","title":"Arrêté royal du 25 mai 2026 modifiant l''arrêté royal du 30 décembre 2009 fixant la définition et les conditions auxquelles doit répondre un système de caisse enregistreuse dans le secteur horeca","publisher":"SPF Justice — Moniteur belge du 3 juin 2026 (Justel)","url":"https://www.ejustice.just.fgov.be/eli/arrete/2026/05/25/2026003998/justel","consulted_on":"2026-10-18","kind":"regulation"},{"key":"intervat-nl","title":"Intervat — la page néerlandaise du SPF Finances (FOD Financiën)","publisher":"FOD Financiën","url":"https://financien.belgium.be/nl/E-services/Intervat","consulted_on":"2026-10-23","kind":"portal"},{"key":"intervat-de","title":"Intervat — la page allemande du SPF Finances (FOD Finanzen)","publisher":"FOD Finanzen","url":"https://finanzen.belgium.be/de/E-services/Intervat","consulted_on":"2026-10-23","kind":"portal"},{"key":"intervat-en","title":"Intervat — la page anglaise du SPF Finances (FPS Finance)","publisher":"FPS Finance","url":"https://finance.belgium.be/en/E-services/Intervat","consulted_on":"2026-10-23","kind":"portal"}]'::jsonb, '[{"scope":"income_statement","result":"reproduced","fiscal_year":2025,"filing":"NBB abridged annual accounts","summary":"On the books of a Belgian SA, imported from another system, every line of the income statement it filed with the National Bank of Belgium matches to the euro.","checked_on":"2026-10-10"},{"scope":"balance_sheet","result":"partly_reproduced","fiscal_year":2025,"filing":"NBB abridged annual accounts","summary":"25 of the 34 non-empty lines of the filed balance sheet match to the euro; the nine others all carry one reclassification of a sub-account that the accountant made by hand, which the pack does not derive.","checked_on":"2026-10-10"},{"scope":"appropriation_account","result":"partly_reproduced","fiscal_year":2025,"filing":"NBB abridged annual accounts","summary":"The profit to appropriate matches; the loss brought forward and the result carried forward do not, because the year-end close books the result of the year alone and the statement does not read the balance brought forward.","checked_on":"2026-10-10"},{"scope":"vat_return","result":"not_tested","fiscal_year":2025,"filing":"Belgian periodic VAT return (Intervat)","summary":"Not tested: the imported books carry no VAT code on their lines, and Ekwo OS builds a VAT return only from tax-coded documents.","checked_on":"2026-10-10"}]'::jsonb)
 on conflict (country) do update set
   name                 = excluded.name,
   version              = excluded.version,
@@ -1587,6 +1593,7 @@ on conflict (country, code) do update set
   legal_reference = excluded.legal_reference;
 
 update country_defaults set
+  tax_payee_name_i18n  = '{"de":"FOD Finanzen","en":"FPS Finance","nl":"FOD Financiën"}'::jsonb,
   tax_payee_name       = 'SPF Finances',
   tax_payee_source_key = 'intervat'
  where country = 'BE';