reports: VAT report skips the momsomföring and imported closingsv0.1.65

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

4 files changed, 74 insertions, 4 deletions

diff --git a/docs/PROTOCOL.md b/docs/PROTOCOL.md
index a28ff21..75ae963 100644
--- a/docs/PROTOCOL.md
+++ b/docs/PROTOCOL.md
@@ -492,7 +492,10 @@ like the blankett; box 48 positive as filed) and returns `{"org_nr",
 bytes are ISO-8859-1, so write them verbatim to a `.xml` file. Both cover
 the whole fiscal year; the ledger's
 period can be narrowed with `from`/`to`. `report.vat` returns `{"from","to","boxes":[{"box":"05","label":"...","amount_ore":...}],"note"}`.
-Rules sharing a box are summed into a single entry. `box 49` is the sum of
+Rules sharing a box are summed into a single entry. The momsomföring
+itself (any voucher with a row on 2650) and SIE-imported `"Stäng ..."` year
+closings are left out, so a period that includes its own VAT settlement
+still reports the underlying boxes. `box 49` is the sum of
 the moms boxes (`10`,`11`,`12`,`30`,`31`,`32`,`48`,`60`,`61`,`62`), so box 48
 is signed like the blankett (ingående moms negative); underlag boxes do not
 change what is payable.
diff --git a/docs/STATE.md b/docs/STATE.md
index db68efd..639d594 100644
--- a/docs/STATE.md
+++ b/docs/STATE.md
@@ -96,6 +96,11 @@ unit tests and the docs consistency check.
   accounts' IB sums to that instead of 0). Merged together with
   `eff/imported-closings`, whose "Stäng" skip now applies only to
   `sie_import` vouchers. `test_core` has `ib_carry` and `imported_closings`.
+- **Momsrapport (2026-09-22, merged to `main`, not deployed)**:
+  `report.vat` (and `report.vat_eskd`) skips the momsomföring (vouchers with
+  a 2650 row) and SIE-imported `Stäng` closings. Makandra's 2025/26 report
+  was all zeros because V107 (Momsdeklaration) and V109 were counted; the
+  rules themselves were fine. `test_core` has `vat_settlement`.
 - **Mail configuration**: Makandra AB (org 2) has **no** `smtp_*` settings
   in bokf, so `invoice.send` there is `SMTP_NOT_CONFIGURED` (fine if
   invoices are sent elsewhere — set them up when wanted). Mock AB (org 1)
diff --git a/src/reports.c b/src/reports.c
index 96b1344..981d02c 100644
--- a/src/reports.c
+++ b/src/reports.c
@@ -379,6 +379,18 @@ static int vat_box_payable(const char *box)
 
 #define VAT_MAX_BOXES 64
 
+/* Vouchers left out of the momsdeklaration: the momsomföring itself (any
+   voucher with a 2650 row moves the period's VAT to the redovisningskonto
+   and would zero the boxes) and a source system's imported "Stäng ..." year
+   closings, which zero the P&L underlag. */
+#define VAT_VOUCHER_SQL                                                      \
+    " AND NOT EXISTS (SELECT 1 FROM voucher_rows r2 JOIN accounts a2"        \
+    "   ON a2.org_id = r2.org_id AND a2.id = r2.account_id"                  \
+    "   WHERE r2.org_id = v.org_id AND r2.voucher_id = v.id"                 \
+    "   AND a2.number = '2650')"                                             \
+    " AND NOT (v.source = 'sie_import'"                                      \
+    "   AND COALESCE(v.description,'') LIKE 'Stäng%')"
+
 yyjson_mut_val *report_vat(yyjson_mut_doc *doc, sqlite3 *db, int64_t org_id,
                            const char *from, const char *to, char **err)
 {
@@ -418,14 +430,16 @@ yyjson_mut_val *report_vat(yyjson_mut_doc *doc, sqlite3 *db, int64_t org_id,
                   " JOIN vouchers v ON v.org_id=r.org_id AND v.id=r.voucher_id"
                   " JOIN accounts a ON a.org_id=r.org_id AND a.id=r.account_id"
                   " WHERE r.org_id=?1 AND a.number=?2 AND v.series <> 'IB'"
-                  " AND v.series <> ?5 AND v.date BETWEEN ?3 AND ?4";
+                  " AND v.series <> ?5 AND v.date BETWEEN ?3 AND ?4"
+                  VAT_VOUCHER_SQL;
         else if (strcmp(mt, "type") == 0)
             sql = "SELECT COALESCE(SUM(r.debit_ore),0),"
                   "COALESCE(SUM(r.credit_ore),0) FROM voucher_rows r"
                   " JOIN vouchers v ON v.org_id=r.org_id AND v.id=r.voucher_id"
                   " JOIN accounts a ON a.org_id=r.org_id AND a.id=r.account_id"
                   " WHERE r.org_id=?1 AND a.type=?2 AND v.series <> 'IB'"
-                  " AND v.series <> ?5 AND v.date BETWEEN ?3 AND ?4";
+                  " AND v.series <> ?5 AND v.date BETWEEN ?3 AND ?4"
+                  VAT_VOUCHER_SQL;
         else
             sql = "SELECT COALESCE(SUM(r.debit_ore),0),"
                   "COALESCE(SUM(r.credit_ore),0) FROM voucher_rows r"
@@ -433,7 +447,8 @@ yyjson_mut_val *report_vat(yyjson_mut_doc *doc, sqlite3 *db, int64_t org_id,
                   " JOIN accounts a ON a.org_id=r.org_id AND a.id=r.account_id"
                   " WHERE r.org_id=?1 AND CAST(a.number AS INTEGER) BETWEEN ?2"
                   " AND ?3 AND v.series <> 'IB' AND v.series <> ?6"
-                  " AND v.date BETWEEN ?4 AND ?5";
+                  " AND v.date BETWEEN ?4 AND ?5"
+                  VAT_VOUCHER_SQL;
         if (sqlite3_prepare_v2(db, sql, -1, &qs, NULL) != SQLITE_OK)
             break;
         sqlite3_bind_int64(qs, 1, org_id);
diff --git a/tests/test_core.c b/tests/test_core.c
index 018b0aa..54e73f5 100644
--- a/tests/test_core.c
+++ b/tests/test_core.c
@@ -4170,6 +4170,52 @@ static void test_moms_rules(struct tctx *t)
     yyjson_doc_free(d);
 }
 
+/* The momsomföring (26xx -> 2650) inside the period must not zero the boxes. */
+static void test_vat_settlement(struct tctx *t)
+{
+    (void)t;
+    yyjson_doc *d;
+
+    d = call(reqf("{\"v\":1,\"id\":\"vs1\",\"cmd\":\"org.create\","
+                  "\"session\":\"%s\",\"args\":{\"name\":\"Omföring AB\"}}",
+                  g_session));
+    CHECK_OK(d);
+    int org = (int)jint(d, "result.id");
+    yyjson_doc_free(d);
+
+    const char *rows[] = {
+        "{\"account\":\"1930\",\"debit_ore\":125000},"
+        "{\"account\":\"3001\",\"credit_ore\":100000},"
+        "{\"account\":\"2611\",\"credit_ore\":25000}",
+        "{\"account\":\"6540\",\"debit_ore\":8000},"
+        "{\"account\":\"2641\",\"debit_ore\":2000},"
+        "{\"account\":\"1930\",\"credit_ore\":10000}",
+        "{\"account\":\"2611\",\"debit_ore\":25000},"
+        "{\"account\":\"2641\",\"credit_ore\":2000},"
+        "{\"account\":\"2650\",\"credit_ore\":23000}",
+    };
+    const char *dates[] = { "2026-03-01", "2026-03-02", "2026-03-31" };
+    for (size_t i = 0; i < 3; i++) {
+        d = call(reqf("{\"v\":1,\"id\":\"vs2\",\"cmd\":\"voucher.post\","
+                      "\"session\":\"%s\",\"org\":%d,\"args\":{\"date\":"
+                      "\"%s\",\"description\":\"Moms\",\"rows\":[%s]}}",
+                      g_session, org, dates[i], rows[i]));
+        CHECK_OK(d);
+        yyjson_doc_free(d);
+    }
+
+    d = call(reqf("{\"v\":1,\"id\":\"vs3\",\"cmd\":\"report.vat\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":"
+                  "{\"from\":\"2026-03-01\",\"to\":\"2026-03-31\"}}",
+                  g_session, org));
+    CHECK_OK(d);
+    CHECK(vat_box(d, "05") == 100000);
+    CHECK(vat_box(d, "10") == 25000);
+    CHECK(vat_box(d, "48") == -2000);
+    CHECK(vat_box(d, "49") == 23000);
+    yyjson_doc_free(d);
+}
+
 static void test_rules_editor(struct tctx *t)
 {
     yyjson_doc *d;
@@ -5746,6 +5792,7 @@ static const struct ttest TESTS[] = {
     { "invoice_send", test_invoice_send, "invoices" },
     { "moms_rules", test_moms_rules, "org_members" },
     { "rules_editor", test_rules_editor, "moms_rules" },
+    { "vat_settlement", test_vat_settlement, "org_members" },
     { "bokslut", test_bokslut, "moms_rules" },
     { "sru", test_sru, "bokslut" },
     { "year_close", test_year_close, "fiscal_years" },