ekwo-os 0.4.1

package/dist/assets/migrations/20260915160000_ec_sales_list.sql

@@ -0,0 +1,181 @@
+-- Ekwo OS — the recapitulative statement of intra-Community supplies, as one
+-- function of the core.
+--
+-- Every Member State asks the same question of a seller: to whom, in another
+-- Member State, did you supply goods and services without charging VAT, and
+-- for how much. The answer is a list of lines, one per customer VAT number and
+-- per nature of supply, and every administration then wants it in a file of
+-- its own shape. That split is the whole design here.
+--
+-- **The list is the engine. The file is a brick.** `ec_sales_list()` returns
+-- flat rows and knows no country; `packages/formats/` turns those rows into
+-- the XML Belgium, France, Luxembourg or Estonia expects, one package per
+-- format. There is no `packs/eu/`, because what is European here is not data a
+-- country fills in — it is the rule that reads the treatment of a tax and the
+-- VAT number of a contact, and that rule is the same everywhere.
+--
+-- Four decisions are worth reading before the SQL.
+--
+-- **The nature of a supply comes from the treatment, and nothing is listed by
+-- name.** A sale line whose tax is treated `intracom_goods` is goods,
+-- `intracom_services` is services, and the nature is the treatment with its
+-- `intracom_` prefix removed. So the day the enum gains `intracom_triangular`
+-- — the third category every one of these forms already prints — this function
+-- returns a `triangular` nature without a line of it changing. The acquisition
+-- treatments are excluded by name for the same reason they are named that way:
+-- they are the purchase side, and a recapitulative statement is about supplies.
+--
+-- **It reads the ledger, not the invoices.** The same posted `entry_lines`
+-- that `vat_return()` sums, over the same dates, in the company's currency —
+-- which is why the two agree to the cent and why a test can prove it. The base
+-- lines of an intra-Community supply are the lines of its tax that are not tax
+-- lines: such a supply is exempt, so its tax carries a `base` posting and
+-- nothing else. A `tax_on_base` or a `cash_basis` posting on a tax treated as
+-- an intra-Community supply would be a defect of the pack — there is no VAT on
+-- the line to capitalise and none to defer — and `docs/international.md`
+-- records the underlying gap: a ledger line does not say which posting wrote
+-- it.
+--
+-- **It refuses no period.** `vat_return()` refuses a period the company does
+-- not file its return on, because `companies.vat_period` records that. Nothing
+-- records how often the *statement* is filed, and it is a different cadence in
+-- every country read while writing this: Belgium files it monthly above a
+-- threshold that counts goods only, whatever the return's cadence; France
+-- files it monthly always; Luxembourg lets goods and services take different
+-- cadences, both independent of the return; Estonia files it monthly with the
+-- return. A guard borrowed from the return would refuse a lawful monthly
+-- statement from a quarterly filer, which is the ordinary Belgian case. So
+-- this function takes two dates and answers for them. The gap — a company
+-- records one cadence and there is more than one — is written down in
+-- `docs/international.md` rather than patched here.
+--
+-- **What cannot be declared comes back, it is not dropped.** A supply whose
+-- customer has no VAT number, or a number whose country is the company's own,
+-- is returned with the reason in `issue` rather than silently left out of the
+-- total. A brick puts those rows in `violations[]` and the rest in the file,
+-- which is the contract every format library here already has.
+
+-- ---------------------------------------------------------------------------
+-- ec_sales_list(company, from, to)
+-- ---------------------------------------------------------------------------
+
+create or replace function ec_sales_list(
+  p_company_id uuid,
+  p_from       date,
+  p_to         date
+)
+returns table (
+  vat_country   char(2),
+  vat_number    text,
+  nature        text,
+  amount        numeric,
+  currency_code char(3),
+  documents     integer,
+  contact_ids   uuid[],
+  contact_names text[],
+  issue         text
+)
+language plpgsql
+stable
+as $$
+declare
+  v_country  char(2);
+  v_currency char(3);
+  v_round    money_rounding;
+begin
+  select c.fiscal_country, c.currency_code into v_country, v_currency
+    from companies c where c.id = p_company_id;
+  if not found then
+    raise exception 'unknown_company: %', p_company_id;
+  end if;
+  v_round := rounding_of(p_company_id);
+
+  return query
+  -- 1. The supplies themselves: the base lines of every tax treated as an
+  --    intra-Community supply, on posted entries of the period.
+  --
+  --    `credit - debit` is the amount with the sign the statement wants: a
+  --    sale credits the revenue account and a credit note debits it, so a
+  --    credit note is deducted from the customer's line without this having
+  --    to know what a credit note is. It is also why no total here can be
+  --    read off one box of the return: Belgium reports its credit notes in a
+  --    box of their own, France nets them into the box they came from.
+  with supply as (
+    select d.contact_id,
+           ct.name                                              as contact_name,
+           regexp_replace(t.treatment::text, '^intracom_', '')   as nature,
+           -- The number as somebody typed it, reduced to what an
+           -- administration compares: upper case, letters and digits.
+           upper(regexp_replace(coalesce(ct.vat_number, ''), '[^A-Za-z0-9]', '', 'g')) as vat_raw,
+           ct.country                                           as contact_country,
+           e.document_id,
+           l.credit - l.debit                                   as amount
+      from entry_lines l
+      join entries  e  on e.id = l.entry_id
+      join taxes    t  on t.id = l.tax_id
+      left join documents d on d.id = e.document_id
+      left join contacts  ct on ct.id = d.contact_id
+     where l.company_id = p_company_id
+       and e.state = 'posted'
+       and e.entry_date between p_from and p_to
+       and not l.tax_line
+       and t.treatment::text like 'intracom!_%' escape '!'
+       and t.treatment::text not like 'intracom!_acquisition!_%' escape '!'
+  ),
+  -- 2. The identifier the statement is keyed on. A VAT number carries its own
+  --    country when it was recorded with one; where it was not, the country of
+  --    the contact answers. Nothing here knows a Member State from any other
+  --    country — the core holds no such list, which `docs/international.md`
+  --    records — so the only country this compares against is the company's.
+  keyed as (
+    select s.*,
+           case when s.vat_raw ~ '^[A-Z]{2}' then substring(s.vat_raw from 1 for 2)
+                when s.vat_raw = ''          then null
+                else s.contact_country
+           end as vat_country,
+           case when s.vat_raw = ''          then null
+                when s.vat_raw ~ '^[A-Z]{2}' then substring(s.vat_raw from 3)
+                else s.vat_raw
+           end as vat_number
+      from supply s
+  ),
+  -- 3. Why a line cannot be declared, or null when it can. Ordered from the
+  --    most missing to the most contradictory, so a row carries the first
+  --    thing somebody has to fix.
+  judged as (
+    select k.*,
+           case
+             when k.contact_id is null                      then 'no_customer'
+             when k.vat_number is null or k.vat_number = ''  then 'no_vat_number'
+             when k.vat_country is null                      then 'no_vat_country'
+             when k.vat_country = v_country                  then 'vat_country_is_the_company_country'
+           end as issue
+      from keyed k
+  )
+  select j.vat_country::char(2),
+         j.vat_number,
+         j.nature,
+         round_amount(sum(j.amount), v_round),
+         v_currency,
+         count(distinct j.document_id)::integer,
+         array_agg(distinct j.contact_id)   filter (where j.contact_id is not null),
+         array_agg(distinct j.contact_name) filter (where j.contact_name is not null),
+         j.issue
+    from judged j
+   -- A declarable line is keyed on the VAT number, so two contacts sharing one
+   -- — a site and the entity that is invoiced — become the single line the
+   -- form wants. A line that cannot be declared is keyed on the contact
+   -- instead, because the number is what is missing or wrong and the contact
+   -- is what somebody has to open.
+   group by j.vat_country, j.vat_number, j.nature, j.issue,
+            case when j.issue is not null then j.contact_id end
+  having round_amount(sum(j.amount), v_round) <> 0
+   order by (j.issue is not null), j.vat_country, j.vat_number, j.nature;
+end;
+$$;
+
+comment on function ec_sales_list(uuid, date, date) is
+  'The recapitulative statement of intra-Community supplies for a period: one line per customer VAT number and per nature — goods, services, and whatever the treatment vocabulary gains next — summed from the posted ledger in the company''s currency, credit notes deducted. A supply that cannot be declared comes back with the reason in `issue` rather than being left out. No country rule lives in this function, and it refuses no period: how often a statement is filed is not what companies.vat_period records.';
+
+revoke execute on function ec_sales_list(uuid, date, date) from public, anon;
+grant  execute on function ec_sales_list(uuid, date, date) to authenticated, service_role;

package/dist/assets/migrations/20260915161842_pack_sources.sql

@@ -0,0 +1,56 @@
+-- Ekwo OS — where a country's rules come from, in the database that applies them.
+--
+-- `legal_reference` has been required on every tax and every box of every
+-- declaration form since country packs existed, and `certification.sources`
+-- listed the texts a pack as a whole was built from. Between them they said
+-- which article a rule claims and which laws somebody read. What neither said
+-- is where any of it can be opened: the manifest held titles and no link, the
+-- rules held articles and no link, and an application that wanted to answer
+-- "where do these rules come from" had a citation and a search engine.
+--
+-- `packs/<cc>/pack.json` now carries a register — a key, a title, the official
+-- publisher, an absolute https URL and the day somebody opened it, per text —
+-- and every tax and every box names a key of it beside the article it already
+-- carried. Three columns bring that here:
+--
+--   `country_packs.sources`              the register itself, in the order the
+--                                        pack declares it. What an application
+--                                        shows beside a chart of accounts.
+--   `tax_templates.source_key`           which text of that register the tax's
+--                                        legal reference is in.
+--   `tax_report_box_templates.source_key`  the same, per box of the form.
+--
+-- Additive: three nullable columns, no constraint, no backfill. The value is
+-- the pack's, and the compiled seed of every country upserts these tables, so
+-- re-applying the seeds is what fills them on an installation that already
+-- exists. Writing a URL for a country in a migration would put a country back
+-- into the core, which is the one thing the pack format exists to prevent.
+--
+-- The key is deliberately *not* a foreign key onto anything. The register
+-- lives in a jsonb column of another table and a pack is upserted one
+-- statement at a time; a constraint between the two would fail on the order
+-- the seed happens to write them in, and would say nothing an inconsistent
+-- pack does not already say. `ekwo pack check` refuses a key the register does
+-- not carry, which is where that check belongs: before the seed is written.
+
+alter table country_packs
+  add column if not exists sources jsonb not null default '[]'::jsonb;
+
+comment on column country_packs.sources is
+  'Register of the texts this pack was built from, in the pack''s own order: [{key, title, publisher, url, consulted_on, kind}]. `kind` is one of law, regulation, form, standard, portal, guidance. Written by the generated seed; never a copy of the text itself.';
+
+alter table tax_templates
+  add column if not exists source_key text;
+
+comment on column tax_templates.source_key is
+  'Key of the entry in country_packs.sources where this tax''s legal_reference can be read. Null where the pack names none.';
+
+alter table tax_report_box_templates
+  add column if not exists source_key text;
+
+comment on column tax_report_box_templates.source_key is
+  'Key of the entry in country_packs.sources where this box''s legal_reference can be read. Null where the pack names none.';
+
+-- No object is created and no function is added, so there is nothing to grant
+-- and nothing to revoke: a column added to a table is reachable by whoever
+-- could already select that table, under the policies it already has.

package/dist/assets/migrations/20260915170500_schema_version_0_3_0.sql

@@ -0,0 +1,45 @@
+-- Ekwo OS — the schema this release defines is 0.3.0.
+--
+-- `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 0.2.0 and here the schema gained what a company works on rather
+-- than what a country prescribes, and a second reader of the books beside
+-- the return. The packages of this release read all of it, and a 0.2.0
+-- database has none of it: `document_shares` with `share_document()`,
+-- `revoke_share()` and `shared_document()`, and `instance.public_base_url`
+-- the returned link is built on; `ec_sales_list()`, the recapitulative
+-- statement of intra-Community supplies; `country_packs.sources` with
+-- `tax_templates.source_key` and `tax_report_box_templates.source_key`, the
+-- register a pack cites its law from; `accounts.pinned` and
+-- `accounts_in_use()`, the part of a chart a company actually works with;
+-- `companies.vat_period` beside `tax_report_templates.periods` and
+-- `country_defaults.vat_period_default`, how often a return is filed; and the
+-- `foreign_services_received` value of `tax_treatment`, the general
+-- business-to-business rule for a service bought from a supplier who is not
+-- established here. So the packages declare 0.3.0 as their floor and refuse
+-- an older database by name, rather than improvising over a column that is
+-- not there.
+
+create or replace function ekwo_schema_version()
+returns text
+language sql
+immutable
+as $$
+  select '0.3.0'::text;
+$$;
+
+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/migrations/20260915174500_a_vat_category_is_a_code.sql

@@ -0,0 +1,177 @@
+-- Ekwo OS — a VAT category is a code, not a two-character box.
+--
+-- `taxes.vat_category`, `tax_templates.vat_category` and
+-- `document_lines.vat_category` have been `char(2)` since the day they were
+-- created, and `char(n)` in Postgres pads to width on write. Every category of
+-- EN 16931 but `AE` is one character, so the database answered `S `, `K `,
+-- `E `, `G `, `Z `, `O ` — and `document_line_items` and `document_tax_summary`
+-- published that as BT-151. `S ` is not a code of UNCL5305: a renderer writing
+-- it straight into an invoice emits one that fails validation, a reader
+-- comparing it to `'S'` finds nothing, and since `shared_document()` reads both
+-- views the padded value reached whoever held the link to an invoice.
+--
+-- Nothing here noticed, because the only test that compared the column compared
+-- two databases that pad identically, and `tests/packs.test.ts` trimmed before
+-- it looked. That is written up in `docs/international.md`, where this note is
+-- now closed.
+--
+-- The three columns become `text`. The cast is written out rather than left
+-- implicit: `char` to `text` does drop the trailing blanks, but the rule that
+-- makes it do so is not what anybody reading this file should have to know, and
+-- `nullif` turns a column that held nothing but padding into the null it always
+-- meant. The check constraint is the width made explicit — one or two capital
+-- letters, which is the shape of every UNCL5305 category and of nothing else —
+-- so the column now refuses what it used to manufacture.
+--
+-- `exemption_code` is already `text` on both tables and needs nothing. The
+-- other `char(2)` columns of the schema are ISO 3166 country codes and ISO 639
+-- languages, which are two characters by definition; they stay as they are.
+--
+-- A type change is refused while a view selects the column, so the two views
+-- that publish BT-151 are dropped and recreated below, unchanged but for
+-- existing: same columns in the same order, same `security_invoker`, same
+-- comments, same grants. `shared_document()`, `documents_refresh_totals()` and
+-- `post_document()` read them by name and are untouched — a function does not
+-- record a dependency on a view, so dropping one does not drop them. No trigger
+-- on `document_lines` guards a column, so nothing fires on the rewrite; the
+-- snapshot the line holds keeps the value it was given, minus the space the
+-- column added to it.
+
+-- ---------------------------------------------------------------------------
+-- 1. The views that select the column step aside
+-- ---------------------------------------------------------------------------
+
+drop view if exists document_line_items;
+drop view if exists document_tax_summary;
+
+-- ---------------------------------------------------------------------------
+-- 2. The three columns become codes
+-- ---------------------------------------------------------------------------
+
+alter table taxes
+  alter column vat_category type text using nullif(rtrim(vat_category), '');
+
+alter table taxes
+  add constraint taxes_vat_category_format
+  check (vat_category is null or vat_category ~ '^[A-Z]{1,2}$');
+
+comment on column taxes.vat_category is
+  'EN 16931 BT-118 / BT-151 category code, as UNCL5305 writes it: S, Z, E, AE, K, G, O, L, M. One or two capitals, never padded.';
+
+alter table tax_templates
+  alter column vat_category type text using nullif(rtrim(vat_category), '');
+
+alter table tax_templates
+  add constraint tax_templates_vat_category_format
+  check (vat_category is null or vat_category ~ '^[A-Z]{1,2}$');
+
+comment on column tax_templates.vat_category is
+  'EN 16931 BT-118 / BT-151 category code the pack declares for this tax, as UNCL5305 writes it.';
+
+alter table document_lines
+  alter column vat_category type text using nullif(rtrim(vat_category), '');
+
+alter table document_lines
+  add constraint document_lines_vat_category_format
+  check (vat_category is null or vat_category ~ '^[A-Z]{1,2}$');
+
+comment on column document_lines.vat_category is
+  'EN 16931 BT-151 as the line carries it, snapshotted from the tax when the line was written so a later rate change cannot rewrite history.';
+
+-- ---------------------------------------------------------------------------
+-- 3. The views come back
+--
+-- Recreated from their last published definitions — `document_line_items` from
+-- `20260912111751`, `document_tax_summary` from `20260914121200` — with
+-- nothing changed but the type they now hand back for BT-151.
+-- ---------------------------------------------------------------------------
+
+create view document_tax_summary
+  with (security_invoker = true) as
+  select l.document_id,
+         l.company_id,
+         d.doc_type,
+         l.tax_id,
+         t.code    as tax_code,
+         t.name    as tax_name,
+         t.vat_category,
+         t.amount  as tax_rate,
+         sum(l.amount_untaxed) as base_amount,
+         -- Gross tax: what the VAT return reports.
+         round_amount(sum(l.amount_untaxed) * coalesce(t.amount, 0) / 100,
+                      rounding_of(l.company_id, d.currency_code)) as tax_amount,
+         -- Charged tax: what the other party actually pays. Zero when the tax
+         -- postings net out, which is exactly what self-assessment means.
+         round_amount(
+           sum(l.amount_untaxed) * coalesce(t.amount, 0) / 100
+           * coalesce((
+               select sum(tp.factor_percent)
+                 from tax_postings tp
+                where tp.tax_id = t.id
+                  and tp.posting_type in ('tax', 'tax_on_base')
+                  and tp.document_kind = case
+                        when d.doc_type in ('sale_credit_note', 'purchase_credit_note')
+                          then 'credit_note'::tax_document_kind
+                        else 'invoice'::tax_document_kind
+                      end
+             ), 100) / 100,
+           rounding_of(l.company_id, d.currency_code)) as tax_charged
+    from document_lines l
+    join documents d on d.id = l.document_id
+    left join taxes t on t.id = l.tax_id
+   where l.line_type = 'product'
+   group by l.document_id, l.company_id, d.doc_type, d.currency_code, l.tax_id,
+            t.id, t.code, t.name, t.vat_category, t.amount;
+
+comment on view document_tax_summary is
+  'VAT breakdown of a document, one row per tax, rounded on the group basis (EN 16931 BR-CO-14).';
+
+create view document_line_items
+  with (security_invoker = true) as
+  select l.id                          as document_line_id,
+         l.document_id,
+         l.company_id,
+         l.sequence,
+         l.line_type,
+         l.name                        as item_name,               -- BT-153
+         l.description                 as item_description,        -- BT-154
+         p.code                        as seller_item_identifier,  -- BT-155
+         l.product_id,
+         p.kind                        as product_kind,
+         l.quantity,                                               -- BT-129
+         l.unit_code,                                              -- BT-130
+         l.unit_price,                                             -- BT-146
+         l.discount_percent,
+         l.amount_untaxed,                                         -- BT-131
+         l.tax_id,
+         l.vat_category,                                           -- BT-151
+         l.vat_rate,                                               -- BT-152
+         l.account_id,
+         t.treatment                   as tax_treatment,
+         t.exemption_code              as tax_exemption_code,      -- BT-121
+         t.cash_basis                  as tax_cash_basis
+    from document_lines l
+    left join products p on p.id = l.product_id
+    left join taxes t    on t.id = l.tax_id;
+
+comment on view document_line_items is
+  'Document lines with the EN 16931 item terms — BT-153 name, BT-154 description, BT-155 the seller identifier — and what decides a legal mention on the line: the treatment of its tax, its exemption reason (BT-121) and whether the tax falls due on collection.';
+
+-- ---------------------------------------------------------------------------
+-- 4. The grants the drop took away
+--
+-- A dropped view takes its privileges with it, so both are granted again by
+-- name, to exactly who held them before: `authenticated` and `service_role`
+-- select, `anon` nothing. Both are `security_invoker`, so the grant is only
+-- half of what a reader needs — the tables below still judge them under their
+-- own policies. The anonymous reader of a shared invoice never touches either:
+-- `shared_document()` is `security definer` and reads them as its owner.
+-- ---------------------------------------------------------------------------
+
+revoke all on table document_tax_summary from public, anon;
+revoke all on table document_line_items from public, anon;
+
+grant select on table
+  document_tax_summary,
+  document_line_items
+to authenticated, service_role;

package/dist/assets/migrations/20260915180000_document_rule_references.sql

@@ -0,0 +1,85 @@
+-- Ekwo OS — the article behind what a country puts on an invoice.
+--
+-- `20260912111751_document_rules.sql` moved the document rules of a country
+-- into the pack: whether the numbering may skip, what a number looks like,
+-- the payment term the law sets, when the tax falls due, the structured
+-- invoice the country expects. Every one of them arrived as a word — a
+-- `gapless_per_year`, a `30`, an `invoice_date`, a `peppol-bis-3` — and not
+-- one of them arrived with the article that says so.
+--
+-- That is a narrower gap than it looks. Two places in this schema already
+-- refuse a rule nobody can trace: `legal_mention_templates.legal_reference`
+-- says which article requires a sentence, and `tax_templates.source_key` and
+-- `tax_report_box_templates.source_key`, added the day the register landed,
+-- say which text that article is read in. A rate cites a decree and a grid
+-- cites a form, while the rule that decides how every invoice of the country
+-- is numbered cited nothing — and a word looks exactly the same whether
+-- somebody read the decree or guessed.
+--
+-- Eight columns, four pairs, one per rule:
+--
+--   numbering       the article requiring a sequential, uniquely identifying
+--                   number, and the shape of that number where a country
+--                   prescribes one — `numbering_gapless` and `number_format`
+--                   answer the same article, so they share one citation
+--   payment_terms   the article setting `legal_payment_days` in the absence
+--                   of an agreement. Not the interest and the recovery
+--                   indemnity, which are `late_payment_reference`: that one
+--                   is a sentence a renderer prints, this one is a citation
+--   tax_point       the article fixing `tax_point_rule`
+--   einvoice        the text making `einvoice_profile` obligatory from
+--                   `einvoice_mandatory_from`. The pack format has carried
+--                   `einvoicing.legal_reference` since the section existed
+--                   and all four packs write it; the compiler dropped it on
+--                   the floor, which is what this column ends
+--
+-- Four pairs and not one citation for the whole section, because they are
+-- four articles of three or four different texts in every country the packs
+-- cover: Belgium numbers an invoice under a royal decree of 1992, counts a
+-- payment term under a law of 2002, dates its tax under the VAT code and owes
+-- its e-invoice to a law of 2024. One column would have held all four in one
+-- string, and then no rule would have had a citation of its own.
+--
+-- **Additive, and nullable without a default**, for the reason that migration
+-- gave for the rules themselves: an article invented for a country that has
+-- not spoken is one country's law written on another's invoice. A pack that
+-- cites nothing leaves null, and `ekwo pack check` is where that is answered
+-- for — it refuses a declared rule with no article on a `reviewed` pack and
+-- warns about one on any other, before a seed is ever written.
+--
+-- `source_key` is not a foreign key, for the reason `20260915161842` gave:
+-- the register lives in a jsonb column of `country_packs`, a pack is upserted
+-- one statement at a time, and a constraint between the two would fail on the
+-- order the seed happens to write them in. `ekwo pack check` refuses a key the
+-- register does not carry, which is where that check belongs.
+
+alter table country_defaults
+  add column if not exists numbering_legal_reference     text,
+  add column if not exists numbering_source_key          text,
+  add column if not exists payment_terms_legal_reference text,
+  add column if not exists payment_terms_source_key      text,
+  add column if not exists tax_point_legal_reference     text,
+  add column if not exists tax_point_source_key          text,
+  add column if not exists einvoice_legal_reference      text,
+  add column if not exists einvoice_source_key           text;
+
+comment on column country_defaults.numbering_legal_reference is
+  'The article requiring a sequential, uniquely identifying invoice number, and the shape of that number where the country prescribes one. Covers numbering_gapless and number_format together: both answer the same article.';
+comment on column country_defaults.numbering_source_key is
+  'Key of the entry in country_packs.sources where numbering_legal_reference can be read. Null where the pack names none.';
+comment on column country_defaults.payment_terms_legal_reference is
+  'The article setting legal_payment_days in the absence of an agreement. Distinct from late_payment_reference, which says where the interest and the recovery indemnity come from and is written to be printed.';
+comment on column country_defaults.payment_terms_source_key is
+  'Key of the entry in country_packs.sources where payment_terms_legal_reference can be read. Null where the pack names none.';
+comment on column country_defaults.tax_point_legal_reference is
+  'The article fixing tax_point_rule. Where the value is a derogation rather than the country''s principle, the reference says which, so a reader is not left believing the pack read the wrong article.';
+comment on column country_defaults.tax_point_source_key is
+  'Key of the entry in country_packs.sources where tax_point_legal_reference can be read. Null where the pack names none.';
+comment on column country_defaults.einvoice_legal_reference is
+  'The text making einvoice_profile obligatory from einvoice_mandatory_from. Where reception and emission start on different days, the emission calendar is written out here; where a country has several registration identifiers, this is where the ones party_scheme could not hold are named.';
+comment on column country_defaults.einvoice_source_key is
+  'Key of the entry in country_packs.sources where einvoice_legal_reference can be read. Null where the pack names none.';
+
+-- No object is created and no function is added, so there is nothing to grant
+-- and nothing to revoke: a column added to a table is reachable by whoever
+-- could already select that table, under the policies it already has.