reports: Kapitas-style TUI tables, corrected moms rules (schema v3)v0.1.26

The report views dumped JSON; they now render Saldobalans,
Resultatrapport (previous-year column, 89xx bokfört/ej bokfört),
Balansrapport (Ing balans/Ing saldo/Period/Utg balans, Beräknat
resultat) and Momsrapport ruta för ruta, with Swedish amount
formatting (1 234,56).

The moms starter rules missed 33xx sales, sent reverse-charge VAT
2614 to box 10 instead of 30 and had box 48 positive. Rules may now
share a box and report.vat sums them; box 49 is the sum of the moms
boxes only. Schema v3 replaces the rules for existing orgs. Verified
on a copy of the live DB: 05=703 200, 10=175 800, 20=1 453, 30=851,
48=-1 030, 49=175 621, matching the Kapitas 2027 export.

Ctrl+R reload passes --socket and auto-login no longer rewrites
tui.conf; pty tests now run through scripts/tui-sandbox.sh so they
cannot touch the real config, cache or bw session.

1 files changed, 55 insertions, 16 deletions

diff --git a/src/reports.c b/src/reports.c
index 1bfdcfb..ee2bbe1 100644
--- a/src/reports.c
+++ b/src/reports.c
@@ -328,13 +328,20 @@ struct box_label {
 };
 
 static const struct box_label BOX_LABELS[] = {
-    { "05", "Momspliktig försäljning 25%" },
-    { "06", "Momspliktig försäljning 12%" },
-    { "07", "Momspliktig försäljning 6%" },
+    { "05", "Momspliktig försäljning som inte ingår i ruta 06, 07 eller 08" },
+    { "06", "Momspliktiga uttag" },
+    { "07", "Beskattningsunderlag vid vinstmarginalbeskattning" },
     { "10", "Utgående moms 25%" },
     { "11", "Utgående moms 12%" },
     { "12", "Utgående moms 6%" },
-    { "48", "Ingående moms" },
+    { "20", "Inköp av varor från annat EU-land" },
+    { "21", "Inköp av tjänster från annat EU-land enligt huvudregeln" },
+    { "30", "Utgående moms 25%" },
+    { "31", "Utgående moms 12%" },
+    { "32", "Utgående moms 6%" },
+    { "41", "Försäljning när köparen är betalningsskyldig i Sverige" },
+    { "48", "Ingående moms att dra av" },
+    { "49", "Moms att betala eller få tillbaka" },
 };
 
 static const char *box_label(const char *box)
@@ -345,6 +352,19 @@ static const char *box_label(const char *box)
     return "Ruta";
 }
 
+/* Boxes that affect box 49; every other box is only a base (underlag). */
+static int vat_box_payable(const char *box)
+{
+    static const char *const boxes[] = { "10", "11", "12", "30", "31",
+                                         "32", "48", "60", "61", "62" };
+    for (size_t i = 0; i < sizeof boxes / sizeof boxes[0]; i++)
+        if (strcmp(box, boxes[i]) == 0)
+            return 1;
+    return 0;
+}
+
+#define VAT_MAX_BOXES 64
+
 yyjson_mut_val *report_vat(yyjson_mut_doc *doc, sqlite3 *db, int64_t org_id,
                            const char *from, const char *to, char **err)
 {
@@ -352,8 +372,11 @@ yyjson_mut_val *report_vat(yyjson_mut_doc *doc, sqlite3 *db, int64_t org_id,
         set_err(err, "from and to must be YYYY-MM-DD");
         return NULL;
     }
-    yyjson_mut_val *boxes = yyjson_mut_arr(doc);
-    int64_t out_total = 0, in_total = 0;
+    struct {
+        char box[8];
+        int64_t amount;
+    } acc[VAT_MAX_BOXES];
+    size_t nacc = 0;
     sqlite3_stmt *st = NULL;
     if (sqlite3_prepare_v2(
             db,
@@ -408,20 +431,36 @@ yyjson_mut_val *report_vat(yyjson_mut_doc *doc, sqlite3 *db, int64_t org_id,
                       sqlite3_column_int64(qs, 1)) *
                      sign;
         sqlite3_finalize(qs);
-        if (strcmp(box, "48") == 0)
-            in_total += amount;
-        else
-            out_total += amount;
-        yyjson_mut_val *o = yyjson_mut_arr_add_obj(doc, boxes);
-        yyjson_mut_obj_add_strcpy(doc, o, "box", box);
-        yyjson_mut_obj_add_strcpy(doc, o, "label", box_label(box));
-        yyjson_mut_obj_add_int(doc, o, "amount_ore", amount);
+        size_t i = 0;
+        for (; i < nacc; i++) {
+            if (strcmp(acc[i].box, box) == 0) {
+                acc[i].amount += amount;
+                break;
+            }
+        }
+        if (i == nacc && nacc < VAT_MAX_BOXES) {
+            snprintf(acc[nacc].box, sizeof acc[nacc].box, "%s", box);
+            acc[nacc].amount = amount;
+            nacc++;
+        }
     }
     sqlite3_finalize(st);
+
+    yyjson_mut_val *boxes = yyjson_mut_arr(doc);
+    int64_t payable = 0;
+    for (size_t i = 0; i < nacc; i++) {
+        yyjson_mut_val *o = yyjson_mut_arr_add_obj(doc, boxes);
+        yyjson_mut_obj_add_strcpy(doc, o, "box", acc[i].box);
+        yyjson_mut_obj_add_strcpy(doc, o, "label", box_label(acc[i].box));
+        yyjson_mut_obj_add_int(doc, o, "amount_ore", acc[i].amount);
+        if (vat_box_payable(acc[i].box))
+            payable += acc[i].amount;
+    }
     yyjson_mut_val *o = yyjson_mut_arr_add_obj(doc, boxes);
     yyjson_mut_obj_add_strcpy(doc, o, "box", "49");
-    yyjson_mut_obj_add_strcpy(doc, o, "label", "Moms att betala eller få tillbaka");
-    yyjson_mut_obj_add_int(doc, o, "amount_ore", out_total - in_total);
+    yyjson_mut_obj_add_strcpy(doc, o, "label",
+                              "Moms att betala eller få tillbaka");
+    yyjson_mut_obj_add_int(doc, o, "amount_ore", payable);
 
     yyjson_mut_val *res = yyjson_mut_obj(doc);
     yyjson_mut_obj_add_strcpy(doc, res, "from", from);