beangulp-stripe 0.1.0__tar.gz

beangulp_stripe-0.1.0/.gitignore

@@ -0,0 +1,11 @@
+__pycache__/
+*.py[cod]
+.venv/
+dist/
+build/
+*.egg-info/
+.pytest_cache/
+.ruff_cache/
+.env
+.DS_Store
+.claude/settings.local.json

beangulp_stripe-0.1.0/LICENSE

@@ -0,0 +1,339 @@
+                    GNU GENERAL PUBLIC LICENSE
+                       Version 2, June 1991
+
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beangulp_stripe-0.1.0/PKG-INFO

@@ -0,0 +1,60 @@
+Metadata-Version: 2.4
+Name: beangulp-stripe
+Version: 0.1.0
+Summary: beangulp importer for Stripe balance transactions, with a thin API client: idempotent drafts via balance-transaction ids, minor-unit conversion, fee splitting, balance-snapshot assertions
+License: GPL-2.0-only
+License-File: LICENSE
+Keywords: balance-transactions,beancount,beangulp,importer,psp,stripe
+Requires-Python: >=3.10
+Requires-Dist: beancount>=3.0
+Requires-Dist: beangulp>=0.2
+Requires-Dist: requests>=2.28
+Description-Content-Type: text/markdown
+
+# beangulp-stripe
+
+[beangulp](https://github.com/beancount/beangulp) importer for **Stripe
+balance transactions**, plus a thin API client. Entity-agnostic: account
+names, the fee account, and payee rules are all constructor arguments.
+
+## Input
+
+A JSON file of `/v1/balance_transactions` data — the raw Stripe list
+response, a bare array, or a wrapper:
+
+```json
+{
+  "account": {"id": "acct_..."},
+  "balance": {"as_of": "2026-07-10", "available": [...], "pending": [...]},
+  "data": [{"object": "balance_transaction", "id": "txn_...", ...}]
+}
+```
+
+## Behaviour
+
+- `stripe_id:` metadata (the `txn_...` id) is the idempotency key —
+  re-imports skip ids already in the ledger.
+- Minor units are converted per currency (zero- and three-decimal
+  currencies included).
+- Cash leg books the **net**; a per-transaction `fee` is split out to the
+  fees account so the counter leg is the gross.
+- `stripe_fee` transactions (monthly-billed fees debited from the balance)
+  go straight to the fees account, review-flagged: the monthly tax invoice
+  drives the VAT split at review.
+- `payee_rules` `(regex, account, flag)` draft other counter legs; unmatched
+  drafts stay `!`-flagged with the cash leg only.
+- A `balance` snapshot becomes per-currency `balance` assertions dated the
+  day after `as_of`.
+
+## Client
+
+```python
+from beangulp_stripe import StripeClient
+
+client = StripeClient("rk_live_...")   # restricted key, read-only scopes
+txns = client.balance_transactions(created_gte, created_lte)
+snapshot = client.balance()
+```
+
+Use a **restricted** API key with *Balance transaction sources: Read* and
+*Charges: Read* (for `expand[]=data.source` payee names). No write scopes.

beangulp_stripe-0.1.0/README.md

@@ -0,0 +1,47 @@
+# beangulp-stripe
+
+[beangulp](https://github.com/beancount/beangulp) importer for **Stripe
+balance transactions**, plus a thin API client. Entity-agnostic: account
+names, the fee account, and payee rules are all constructor arguments.
+
+## Input
+
+A JSON file of `/v1/balance_transactions` data — the raw Stripe list
+response, a bare array, or a wrapper:
+
+```json
+{
+  "account": {"id": "acct_..."},
+  "balance": {"as_of": "2026-07-10", "available": [...], "pending": [...]},
+  "data": [{"object": "balance_transaction", "id": "txn_...", ...}]
+}
+```
+
+## Behaviour
+
+- `stripe_id:` metadata (the `txn_...` id) is the idempotency key —
+  re-imports skip ids already in the ledger.
+- Minor units are converted per currency (zero- and three-decimal
+  currencies included).
+- Cash leg books the **net**; a per-transaction `fee` is split out to the
+  fees account so the counter leg is the gross.
+- `stripe_fee` transactions (monthly-billed fees debited from the balance)
+  go straight to the fees account, review-flagged: the monthly tax invoice
+  drives the VAT split at review.
+- `payee_rules` `(regex, account, flag)` draft other counter legs; unmatched
+  drafts stay `!`-flagged with the cash leg only.
+- A `balance` snapshot becomes per-currency `balance` assertions dated the
+  day after `as_of`.
+
+## Client
+
+```python
+from beangulp_stripe import StripeClient
+
+client = StripeClient("rk_live_...")   # restricted key, read-only scopes
+txns = client.balance_transactions(created_gte, created_lte)
+snapshot = client.balance()
+```
+
+Use a **restricted** API key with *Balance transaction sources: Read* and
+*Charges: Read* (for `expand[]=data.source` payee names). No write scopes.

beangulp_stripe-0.1.0/pyproject.toml

@@ -0,0 +1,23 @@
+[project]
+name = "beangulp-stripe"
+version = "0.1.0"
+description = "beangulp importer for Stripe balance transactions, with a thin API client: idempotent drafts via balance-transaction ids, minor-unit conversion, fee splitting, balance-snapshot assertions"
+readme = "README.md"
+requires-python = ">=3.10"
+license = { text = "GPL-2.0-only" }
+keywords = ["beancount", "beangulp", "importer", "stripe", "psp", "balance-transactions"]
+dependencies = [
+    "beancount>=3.0",
+    "beangulp>=0.2",
+    "requests>=2.28",
+]
+
+[dependency-groups]
+dev = ["pytest>=8"]
+
+[build-system]
+requires = ["hatchling"]
+build-backend = "hatchling.build"
+
+[tool.hatch.build.targets.wheel]
+packages = ["src/beangulp_stripe"]

beangulp_stripe-0.1.0/src/beangulp_stripe/__init__.py

@@ -0,0 +1,313 @@
+"""beangulp importer for Stripe balance transactions.
+
+Input is a JSON file of ``/v1/balance_transactions`` data — either the raw
+Stripe list response, a bare array, or the wrapper the fetch helper writes:
+
+.. code-block:: json
+
+    {
+      "account": {"id": "acct_...", ...},          // optional, from /v1/account
+      "balance": {"as_of": "YYYY-MM-DD", ...},     // optional, from /v1/balance
+      "data": [ {"object": "balance_transaction", ...}, ... ]
+    }
+
+One beancount transaction is drafted per balance transaction:
+
+- the ``txn_...`` id becomes metadata (``stripe_id:`` by default) and is the
+  idempotency key — ``extract()`` skips ids already present anywhere in the
+  existing ledger.
+- Stripe amounts are **minor units**; conversion honours zero- and
+  three-decimal currencies (:func:`major_units`).
+- the cash leg books the **net**; a non-zero per-transaction ``fee`` becomes
+  an explicit posting to ``fees_account`` so the counter leg is the gross.
+  ``fee_details`` of type ``tax`` (VAT Stripe charges on its own fees) are
+  split out to ``tax_account`` when configured.
+- ``stripe_fee`` transactions (separately billed fees, debited from the
+  balance) draft the counter leg to ``fees_account`` (net of the split-out
+  tax), review-flagged: the monthly tax invoice documents them and the VAT
+  conversion happens at review time.
+- ``payee_rules`` (``(regex, account, flag)``) draft the counter leg for
+  everything else; anything unmatched keeps the ``!`` review flag and the
+  cash leg only.
+- a ``balance`` snapshot in the wrapper becomes a ``balance`` assertion per
+  mapped currency (``available`` + ``pending``), dated the day after
+  ``as_of``.
+
+The API client lives in :mod:`beangulp_stripe.client`; the importer itself
+only reads files, so fetching stays auditable and replayable.
+"""
+
+from __future__ import annotations
+
+import datetime as dt
+import json
+import re
+from collections.abc import Sequence
+from decimal import Decimal
+
+import beangulp
+from beancount.core import data, flags
+from beancount.core.amount import Amount
+
+from .client import StripeClient, StripeError  # re-export
+
+__all__ = ["Importer", "StripeClient", "StripeError", "major_units"]
+
+# Currencies whose minor unit is not 1/100 (Stripe docs: currencies guide).
+ZERO_DECIMAL = frozenset(
+    [
+        "bif",
+        "clp",
+        "djf",
+        "gnf",
+        "jpy",
+        "kmf",
+        "krw",
+        "mga",
+        "pyg",
+        "rwf",
+        "ugx",
+        "vnd",
+        "vuv",
+        "xaf",
+        "xof",
+        "xpf",
+    ]
+)
+THREE_DECIMAL = frozenset(["bhd", "jod", "kwd", "omr", "tnd"])
+
+# Balance-transaction types whose counter leg IS the fee account.
+FEE_TYPES = frozenset({"stripe_fee"})
+
+
+def major_units(amount: int, currency: str) -> Decimal:
+    """Stripe minor units → decimal amount (``14900, "eur"`` → ``149.00``)."""
+    code = currency.lower()
+    exponent = 0 if code in ZERO_DECIMAL else 3 if code in THREE_DECIMAL else 2
+    return Decimal(amount).scaleb(-exponent)
+
+
+def _payee(txn: dict) -> str:
+    if txn.get("type") in FEE_TYPES:
+        return "Stripe"
+    source = txn.get("source")
+    if isinstance(source, dict):
+        billing = source.get("billing_details") or {}
+        name = billing.get("name") or billing.get("email")
+        if name:
+            return name
+    if txn.get("type") == "payout":
+        return "Stripe"
+    return (txn.get("description") or "").strip()
+
+
+class Importer(beangulp.Importer):
+    """Importer for Stripe balance-transaction JSON files."""
+
+    def __init__(
+        self,
+        account_map: dict[str, str],
+        *,
+        fees_account: str | None = None,
+        tax_account: str | None = None,
+        account_id: str | None = None,
+        meta_key: str = "stripe_id",
+        payee_rules: Sequence[tuple[str, str, str]] = (),
+        review_flag: str = flags.FLAG_WARNING,
+    ):
+        self._accounts = {ccy.upper(): acct for ccy, acct in account_map.items()}
+        self._fees_account = fees_account
+        self._tax_account = tax_account
+        self._account_id = account_id
+        self._meta_key = meta_key
+        self._rules = [
+            (re.compile(pattern, re.IGNORECASE), account, flag)
+            for pattern, account, flag in payee_rules
+        ]
+        self._review_flag = review_flag
+
+    # ── beangulp interface ───────────────────────────────────────────────────
+
+    def _load(self, filepath: str) -> dict | None:
+        try:
+            with open(filepath, encoding="utf-8") as f:
+                document = json.load(f)
+        except (OSError, ValueError):
+            return None
+        if isinstance(document, list):
+            document = {"data": document}
+        if not isinstance(document, dict) or not isinstance(document.get("data"), list):
+            return None
+        transactions = document["data"]
+        if not all(
+            isinstance(t, dict) and t.get("object", "balance_transaction") == "balance_transaction"
+            for t in transactions
+        ):
+            return None
+        currencies = {(t.get("currency") or "").upper() for t in transactions}
+        snapshot = document.get("balance") or {}
+        for bucket in ("available", "pending"):
+            currencies |= {(p.get("currency") or "").upper() for p in snapshot.get(bucket) or []}
+        if not currencies & self._accounts.keys():
+            return None
+        if self._account_id:
+            held = (document.get("account") or {}).get("id")
+            if held and held != self._account_id:
+                return None
+        return document
+
+    def identify(self, filepath: str) -> bool:
+        return self._load(filepath) is not None
+
+    def account(self, filepath: str) -> str:
+        document = self._load(filepath)
+        if not document:
+            return ""
+        for txn in document["data"]:
+            mapped = self._accounts.get((txn.get("currency") or "").upper())
+            if mapped:
+                return mapped
+        return next(iter(self._accounts.values()), "")
+
+    def date(self, filepath: str):
+        document = self._load(filepath)
+        if document and document["data"]:
+            newest = max(t.get("created") or 0 for t in document["data"])
+            if newest:
+                return dt.datetime.fromtimestamp(newest, tz=dt.timezone.utc).date()
+        return None
+
+    def filename(self, filepath: str) -> str:
+        return "balance-transactions.json"
+
+    def extract(self, filepath: str, existing: data.Entries) -> data.Entries:
+        document = self._load(filepath)
+        if document is None:
+            return []
+        seen = _existing_references(existing, self._meta_key)
+
+        entries: data.Entries = []
+        for index, txn in enumerate(document["data"]):
+            currency = (txn.get("currency") or "").upper()
+            cash_account = self._accounts.get(currency)
+            if cash_account is None:
+                continue
+            net = major_units(txn.get("net") or 0, currency)
+            fee = major_units(txn.get("fee") or 0, currency)
+            if not net and not fee:
+                continue
+            ref = txn.get("id") or ""
+            if ref and ref in seen:
+                continue
+
+            meta = data.new_metadata(filepath, index)
+            if ref:
+                meta[self._meta_key] = ref
+
+            postings = [data.Posting(cash_account, Amount(net, currency), None, None, None, None)]
+            if fee and self._fees_account:
+                # ``fee_details`` of type "tax" (VAT Stripe charges on its own
+                # fees) go to ``tax_account`` when configured; the rest is fees.
+                tax = major_units(
+                    sum(
+                        d.get("amount") or 0
+                        for d in txn.get("fee_details") or []
+                        if d.get("type") == "tax"
+                    ),
+                    currency,
+                )
+                if not self._tax_account:
+                    tax = Decimal(0)
+                if fee - tax:
+                    postings.append(
+                        data.Posting(
+                            self._fees_account, Amount(fee - tax, currency), None, None, None, None
+                        )
+                    )
+                if tax:
+                    postings.append(
+                        data.Posting(
+                            self._tax_account, Amount(tax, currency), None, None, None, None
+                        )
+                    )
+
+            payee = _payee(txn)
+            narration = (txn.get("description") or "").strip()
+            flag = self._review_flag
+            if txn.get("type") in FEE_TYPES and self._fees_account:
+                # Monthly-billed fees: the counter leg is the fee net of the
+                # split-out tax; the VAT conversion still needs review.
+                postings.append(
+                    data.Posting(
+                        self._fees_account, Amount(-net - fee, currency), None, None, None, None
+                    )
+                )
+            else:
+                haystack = f"{payee}\n{narration}\n{txn.get('type') or ''}"
+                for pattern, counter, rule_flag in self._rules:
+                    if pattern.search(haystack):
+                        postings.append(
+                            data.Posting(
+                                counter, Amount(-net - fee, currency), None, None, None, None
+                            )
+                        )
+                        flag = rule_flag
+                        break
+
+            date = dt.datetime.fromtimestamp(txn.get("created") or 0, tz=dt.timezone.utc).date()
+            entries.append(
+                data.Transaction(
+                    meta,
+                    date,
+                    flag,
+                    payee,
+                    narration,
+                    data.EMPTY_SET,
+                    data.EMPTY_SET,
+                    postings,
+                )
+            )
+
+        entries.sort(key=lambda e: e.date)
+        entries.extend(self._balance_assertions(document, filepath, len(entries)))
+        return entries
+
+    def _balance_assertions(self, document: dict, filepath: str, offset: int) -> data.Entries:
+        snapshot = document.get("balance") or {}
+        as_of = snapshot.get("as_of")
+        if not as_of:
+            return []
+        date = dt.date.fromisoformat(as_of[:10]) + dt.timedelta(days=1)
+        totals: dict[str, Decimal] = {}
+        for bucket in ("available", "pending"):
+            for part in snapshot.get(bucket) or []:
+                currency = (part.get("currency") or "").upper()
+                if currency in self._accounts:
+                    totals[currency] = totals.get(currency, Decimal(0)) + major_units(
+                        part.get("amount") or 0, currency
+                    )
+        return [
+            data.Balance(
+                data.new_metadata(filepath, offset + i),
+                date,
+                self._accounts[currency],
+                Amount(total, currency),
+                None,
+                None,
+            )
+            for i, (currency, total) in enumerate(sorted(totals.items()))
+        ]
+
+
+def _existing_references(existing: data.Entries, meta_key: str) -> set[str]:
+    refs: set[str] = set()
+    for entry in existing or []:
+        meta = getattr(entry, "meta", None) or {}
+        value = meta.get(meta_key)
+        if isinstance(value, str):
+            refs.add(value)
+        for posting in getattr(entry, "postings", ()) or ():
+            value = (posting.meta or {}).get(meta_key)
+            if isinstance(value, str):
+                refs.add(value)
+    return refs

beangulp_stripe-0.1.0/src/beangulp_stripe/client.py

@@ -0,0 +1,91 @@
+"""Thin Stripe API client — just what balance-transaction imports need.
+
+The official ``stripe`` SDK is large and moves fast; the import workflow
+needs exactly three GET endpoints, so this stays deliberately small:
+
+- ``balance_transactions(...)``  — GET /v1/balance_transactions (paginated)
+- ``balance()``                  — GET /v1/balance
+- ``account()``                  — GET /v1/account
+
+Authenticate with a **restricted** API key (``rk_live_...``): *Balance
+transaction sources: Read* (covers /v1/balance and /v1/balance_transactions)
+plus *Charges: Read* so ``expand[]=data.source`` can resolve payee names.
+No write scopes are needed — the importer only ever reads.
+"""
+
+from __future__ import annotations
+
+from typing import Any
+
+import requests
+
+API_HOST = "https://api.stripe.com"
+
+
+class StripeError(RuntimeError):
+    """Unexpected Stripe API response."""
+
+
+class StripeClient:
+    def __init__(
+        self,
+        api_key: str,
+        *,
+        host: str = API_HOST,
+        session: requests.Session | None = None,
+    ):
+        self._host = host
+        self._session = session or requests.Session()
+        self._session.headers.update(
+            {"Authorization": f"Bearer {api_key}", "User-Agent": "beangulp-stripe"}
+        )
+
+    def _get(self, path: str, params: dict | None = None) -> Any:
+        response = self._session.get(self._host + path, params=params, timeout=30)
+        if response.status_code != 200:
+            try:
+                message = response.json()["error"]["message"]
+            except Exception:
+                message = response.text[:200]
+            raise StripeError(f"GET {path} → {response.status_code}: {message}")
+        return response.json()
+
+    def balance_transactions(
+        self,
+        created_gte: int | None = None,
+        created_lte: int | None = None,
+        *,
+        expand_source: bool = True,
+        page_size: int = 100,
+    ) -> list[dict]:
+        """All balance transactions in the window, oldest first.
+
+        ``created_gte``/``created_lte`` are unix timestamps. Stripe pages
+        newest-first with ``starting_after`` cursors; the result is re-sorted
+        ascending so drafts read chronologically.
+        """
+        params: dict[str, Any] = {"limit": page_size}
+        if created_gte is not None:
+            params["created[gte]"] = created_gte
+        if created_lte is not None:
+            params["created[lte]"] = created_lte
+        if expand_source:
+            params["expand[]"] = "data.source"
+
+        transactions: list[dict] = []
+        while True:
+            page = self._get("/v1/balance_transactions", params)
+            transactions.extend(page.get("data") or [])
+            if not page.get("has_more"):
+                break
+            params = dict(params, starting_after=transactions[-1]["id"])
+        transactions.sort(key=lambda t: (t.get("created") or 0, t.get("id") or ""))
+        return transactions
+
+    def balance(self) -> dict:
+        """Current balance (``available`` + ``pending`` per currency)."""
+        return self._get("/v1/balance")
+
+    def account(self) -> dict:
+        """The account the key belongs to (id, business profile)."""
+        return self._get("/v1/account")

beangulp_stripe-0.1.0/tests/fixture-balance-transactions.json

@@ -0,0 +1,116 @@
+{
+  "account": {"id": "acct_TEST123", "object": "account"},
+  "balance": {
+    "as_of": "2026-07-10",
+    "available": [
+      {"amount": 28658, "currency": "eur"},
+      {"amount": 123, "currency": "usd"}
+    ],
+    "pending": [{"amount": 0, "currency": "eur"}]
+  },
+  "data": [
+    {
+      "id": "txn_charge_may",
+      "object": "balance_transaction",
+      "amount": 14900,
+      "fee": 509,
+      "net": 14391,
+      "currency": "eur",
+      "created": 1778803200,
+      "description": "Subscription creation",
+      "fee_details": [
+        {"type": "stripe_fee", "amount": 509, "currency": "eur", "description": "Stripe processing fees"}
+      ],
+      "reporting_category": "charge",
+      "type": "charge",
+      "status": "available",
+      "source": {
+        "id": "ch_100",
+        "object": "charge",
+        "billing_details": {"name": "ACME Labs GmbH", "email": "billing@acme.test"},
+        "description": "Subscription creation"
+      }
+    },
+    {
+      "id": "txn_fee_may",
+      "object": "balance_transaction",
+      "amount": -104,
+      "fee": 8,
+      "net": -112,
+      "currency": "eur",
+      "created": 1780185600,
+      "description": "Billing - Usage Fee (2026-05-15)",
+      "fee_details": [
+        {"type": "tax", "amount": 8, "currency": "eur", "description": "VAT"}
+      ],
+      "reporting_category": "fee",
+      "type": "stripe_fee",
+      "status": "available",
+      "source": null
+    },
+    {
+      "id": "txn_payment_jun",
+      "object": "balance_transaction",
+      "amount": 10000,
+      "fee": 320,
+      "net": 9680,
+      "currency": "eur",
+      "created": 1781481600,
+      "description": "Invoice 2026-042",
+      "fee_details": [
+        {"type": "stripe_fee", "amount": 320, "currency": "eur", "description": "Stripe processing fees"}
+      ],
+      "reporting_category": "charge",
+      "type": "payment",
+      "status": "available",
+      "source": {
+        "id": "py_200",
+        "object": "charge",
+        "billing_details": {"name": "Beta AG", "email": null},
+        "description": "Invoice 2026-042"
+      }
+    },
+    {
+      "id": "txn_payout_jun",
+      "object": "balance_transaction",
+      "amount": -20000,
+      "fee": 0,
+      "net": -20000,
+      "currency": "eur",
+      "created": 1782777600,
+      "description": "STRIPE PAYOUT",
+      "reporting_category": "payout",
+      "type": "payout",
+      "status": "available",
+      "source": {"id": "po_300", "object": "payout"}
+    },
+    {
+      "id": "txn_zero",
+      "object": "balance_transaction",
+      "amount": 0,
+      "fee": 0,
+      "net": 0,
+      "currency": "eur",
+      "created": 1782777600,
+      "description": "Zero adjustment",
+      "reporting_category": "adjustment",
+      "type": "adjustment",
+      "status": "available",
+      "source": null
+    },
+    {
+      "id": "txn_usd_unmapped",
+      "object": "balance_transaction",
+      "amount": 500,
+      "fee": 0,
+      "net": 500,
+      "currency": "usd",
+      "created": 1782777600,
+      "description": "USD charge on an unmapped balance",
+      "reporting_category": "charge",
+      "type": "charge",
+      "status": "available",
+      "source": null
+    }
+  ]
+}

beangulp_stripe-0.1.0/tests/test_stripe_client.py

@@ -0,0 +1,72 @@
+"""Tests for the thin Stripe API client (stubbed session, no network)."""
+
+import pytest
+
+from beangulp_stripe.client import StripeClient, StripeError
+
+
+class StubResponse:
+    def __init__(self, status_code, payload):
+        self.status_code = status_code
+        self._payload = payload
+        self.text = str(payload)
+
+    def json(self):
+        return self._payload
+
+
+class StubSession:
+    def __init__(self, responses):
+        self.headers = {}
+        self.calls = []
+        self._responses = list(responses)
+
+    def get(self, url, params=None, timeout=None):
+        self.calls.append((url, dict(params or {})))
+        return self._responses.pop(0)
+
+
+def test_balance_transactions_paginates_and_sorts_ascending():
+    session = StubSession(
+        [
+            StubResponse(
+                200,
+                {
+                    "object": "list",
+                    "data": [{"id": "txn_3", "created": 300}, {"id": "txn_2", "created": 200}],
+                    "has_more": True,
+                },
+            ),
+            StubResponse(
+                200,
+                {
+                    "object": "list",
+                    "data": [{"id": "txn_1", "created": 100}],
+                    "has_more": False,
+                },
+            ),
+        ]
+    )
+    client = StripeClient("rk_test_x", session=session)
+    transactions = client.balance_transactions(created_gte=1, created_lte=400)
+
+    assert [t["id"] for t in transactions] == ["txn_1", "txn_2", "txn_3"]
+    first, second = session.calls
+    assert first[0].endswith("/v1/balance_transactions")
+    assert first[1]["created[gte]"] == 1
+    assert first[1]["created[lte]"] == 400
+    assert first[1]["expand[]"] == "data.source"
+    assert second[1]["starting_after"] == "txn_2"
+
+
+def test_auth_header_and_error_message():
+    session = StubSession(
+        [
+            StubResponse(401, {"error": {"message": "Invalid API Key provided"}}),
+        ]
+    )
+    client = StripeClient("rk_test_x", session=session)
+    assert session.headers["Authorization"] == "Bearer rk_test_x"
+
+    with pytest.raises(StripeError, match="Invalid API Key provided"):
+        client.balance()

beangulp_stripe-0.1.0/tests/test_stripe_importer.py

@@ -0,0 +1,140 @@
+"""Tests for the Stripe balance-transaction importer."""
+
+from datetime import date as Date
+from decimal import Decimal
+from pathlib import Path
+
+from beancount.core import data
+
+from beangulp_stripe import Importer, major_units
+
+HERE = Path(__file__).parent
+FIXTURE = str(HERE / "fixture-balance-transactions.json")
+
+ACCOUNTS = {"EUR": "Assets:Stripe:EUR"}
+RULES = (
+    (r"payout", "Assets:Transfer:Stripe", "*"),
+    (r"acme|beta", "Income:SaaS", "!"),
+)
+
+
+def _importer(**kwargs):
+    kwargs.setdefault("fees_account", "Expenses:Fees")
+    kwargs.setdefault("tax_account", "Assets:Tax:InputVAT")
+    kwargs.setdefault("payee_rules", RULES)
+    return Importer(ACCOUNTS, **kwargs)
+
+
+def test_major_units_handles_currency_exponents():
+    assert major_units(14900, "eur") == Decimal("149.00")
+    assert major_units(-621, "EUR") == Decimal("-6.21")
+    assert major_units(500, "jpy") == Decimal("500")
+    assert major_units(1250, "kwd") == Decimal("1.250")
+
+
+def test_identify_by_schema_currency_and_account(tmp_path):
+    assert _importer().identify(FIXTURE)
+    assert _importer(account_id="acct_TEST123").identify(FIXTURE)
+    assert not _importer(account_id="acct_OTHER").identify(FIXTURE)
+    assert not Importer({"CHF": "Assets:Stripe:CHF"}).identify(FIXTURE)
+    junk = tmp_path / "junk.json"
+    junk.write_text('{"not": "balance transactions"}')
+    assert not _importer().identify(str(junk))
+    bare = tmp_path / "bare.json"
+    bare.write_text('[{"object": "balance_transaction", "currency": "eur", "net": 1}]')
+    assert _importer().identify(str(bare))
+
+
+def test_extract_charge_fee_payment_payout_and_balance():
+    entries = _importer().extract(FIXTURE, existing=[])
+    txns = [e for e in entries if isinstance(e, data.Transaction)]
+    balances = [e for e in entries if isinstance(e, data.Balance)]
+    assert len(txns) == 4  # zero adjustment and unmapped USD charge skipped
+    assert len(balances) == 1
+
+    charge, monthly_fee, payment, payout = txns
+
+    # Per-charge processing fee split out; income counter leg is the gross.
+    assert charge.date == Date(2026, 5, 15)
+    assert charge.payee == "ACME Labs GmbH"
+    assert charge.flag == "!"
+    assert charge.meta["stripe_id"] == "txn_charge_may"
+    assert [(p.account, p.units.number) for p in charge.postings] == [
+        ("Assets:Stripe:EUR", Decimal("143.91")),
+        ("Expenses:Fees", Decimal("5.09")),
+        ("Income:SaaS", Decimal("-149.00")),
+    ]
+
+    # Separately billed usage fee: VAT fee_detail → tax account, counter leg
+    # net of tax, transaction balances, still review-flagged.
+    assert monthly_fee.date == Date(2026, 5, 31)
+    assert monthly_fee.payee == "Stripe"
+    assert monthly_fee.flag == "!"
+    assert [(p.account, p.units.number) for p in monthly_fee.postings] == [
+        ("Assets:Stripe:EUR", Decimal("-1.12")),
+        ("Assets:Tax:InputVAT", Decimal("0.08")),
+        ("Expenses:Fees", Decimal("1.04")),
+    ]
+    assert sum(p.units.number for p in monthly_fee.postings) == 0
+
+    # Per-transaction fee split: net cash, explicit fee, gross counter leg.
+    assert payment.payee == "Beta AG"
+    assert [(p.account, p.units.number) for p in payment.postings] == [
+        ("Assets:Stripe:EUR", Decimal("96.80")),
+        ("Expenses:Fees", Decimal("3.20")),
+        ("Income:SaaS", Decimal("-100.00")),
+    ]
+
+    assert payout.payee == "Stripe"
+    assert payout.flag == "*"
+    assert [(p.account, p.units.number) for p in payout.postings] == [
+        ("Assets:Stripe:EUR", Decimal("-200.00")),
+        ("Assets:Transfer:Stripe", Decimal("200.00")),
+    ]
+
+    # available + pending for mapped currencies only, dated as_of + 1.
+    assert balances[0].date == Date(2026, 7, 11)
+    assert balances[0].account == "Assets:Stripe:EUR"
+    assert balances[0].amount.number == Decimal("286.58")
+
+
+def test_extract_skips_ids_already_in_the_ledger():
+    booked = data.Transaction(
+        {"stripe_id": "txn_charge_may"},
+        Date(2026, 5, 15),
+        "*",
+        "ACME Labs GmbH",
+        "",
+        data.EMPTY_SET,
+        data.EMPTY_SET,
+        [],
+    )
+    entries = _importer().extract(FIXTURE, existing=[booked])
+    ids = [e.meta.get("stripe_id") for e in entries if isinstance(e, data.Transaction)]
+    assert ids == ["txn_fee_may", "txn_payment_jun", "txn_payout_jun"]
+
+
+def test_without_rules_drafts_keep_cash_and_fee_legs_only():
+    entries = Importer(ACCOUNTS, fees_account="Expenses:Fees").extract(FIXTURE, existing=[])
+    charge = next(
+        e
+        for e in entries
+        if isinstance(e, data.Transaction) and e.meta["stripe_id"] == "txn_charge_may"
+    )
+    assert charge.flag == "!"
+    assert [p.account for p in charge.postings] == ["Assets:Stripe:EUR", "Expenses:Fees"]
+
+
+def test_without_tax_account_tax_folds_into_fees_but_still_balances():
+    entries = Importer(ACCOUNTS, fees_account="Expenses:Fees").extract(FIXTURE, existing=[])
+    fee = next(
+        e
+        for e in entries
+        if isinstance(e, data.Transaction) and e.meta["stripe_id"] == "txn_fee_may"
+    )
+    assert [(p.account, p.units.number) for p in fee.postings] == [
+        ("Assets:Stripe:EUR", Decimal("-1.12")),
+        ("Expenses:Fees", Decimal("0.08")),
+        ("Expenses:Fees", Decimal("1.04")),
+    ]
+    assert sum(p.units.number for p in fee.postings) == 0