Nicolaj Hartmann
8096a19081
Backend (17 files): - VAT: REP 25% deductibility (§42), EU reverse charge double-entry (IEUV/IEUY/IVY), IVY rate 0%→25%, VatReport Box C/D populated, Basis1 from real revenue - SAF-T: correct OECD namespace, closing balance net calc, zero-amount fallback, credit note auto-numbering (§52) - Security: BankingController CSRF state token + company auth check, attachment canonical path traversal check, discount 0-100% validation, deactivated product/customer update guard - Quality: redact bank API logs, remove dead code (VatCalcService, PaymentMatchingService), CompanyAggregate IEmit interfaces, fix URL encoding Frontend (15 files): - Fix double "kr." in AmountText and Dashboard Statistic components - Fix UserSettings Switch defaultChecked desync with Form state - Remove dual useCompany/useCompanyStore pattern (Dashboard, Moms, Bank) - Correct SKAT VAT deadline calculation per period type - Add half-yearly/yearly VAT period options - Guard console.error with import.meta.env.DEV - Use shared formatDate in BankConnectionsTab - Remove dead NONE vatCode check, purge 7 legacy VAT codes from type union - Migrate S25→U25, K25→I25 across all pages Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
90 lines
3.6 KiB
C#
90 lines
3.6 KiB
C#
namespace Books.Api.Domain;
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/// <summary>
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/// Danish VAT (moms) codes for SKAT compliance.
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/// These codes determine how transactions are reported in the VAT return.
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/// </summary>
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public static class VatCodes
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{
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// Output VAT (Udgående moms) - Sales
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public const string U25 = "U25"; // Salg med 25% moms (standard)
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public const string UEU = "UEU"; // EU-salg af varer/ydelser (momsfrit)
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public const string UEXP = "UEXP"; // Eksport uden for EU (momsfrit)
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// Input VAT (Indgående moms) - Purchases
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public const string I25 = "I25"; // Køb med 25% moms (fuldt fradrag)
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public const string IEUV = "IEUV"; // EU-erhvervelse varer (reverse charge)
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public const string IEUY = "IEUY"; // EU-erhvervelse ydelser (reverse charge)
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public const string IVV = "IVV"; // Import varer fra verden
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public const string IVY = "IVY"; // Import ydelser fra verden
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// Special codes
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public const string REP = "REP"; // Repræsentation (25% fradrag)
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public const string INGEN = "INGEN"; // Ingen moms / momsfrit
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/// <summary>
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/// Gets the VAT rate for a given code.
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/// </summary>
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public static decimal GetRate(string? vatCode) => vatCode switch
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{
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U25 => 0.25m,
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I25 => 0.25m,
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IEUV => 0.25m, // Reverse charge - calculated but offset
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IEUY => 0.25m, // Reverse charge - calculated but offset
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IVY => 0.25m, // Reverse charge for imported services (Momsloven §46)
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REP => 0.25m, // 25% rate, but only 25% deductible
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_ => 0m
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};
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/// <summary>
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/// Gets the deductible percentage for a given code.
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/// </summary>
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public static decimal GetDeductiblePercent(string? vatCode) => vatCode switch
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{
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I25 => 1.0m, // 100% deductible
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IEUV => 1.0m, // 100% deductible (reverse charge)
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IEUY => 1.0m, // 100% deductible (reverse charge)
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IVY => 1.0m, // 100% deductible (reverse charge, Momsloven §46)
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REP => 0.25m, // Only 25% deductible
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_ => 0m
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};
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/// <summary>
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/// Validates if a VAT code is valid.
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/// </summary>
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public static bool IsValid(string? vatCode)
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{
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if (string.IsNullOrWhiteSpace(vatCode)) return true; // null/empty is allowed
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return vatCode is U25 or UEU or UEXP or I25 or IEUV or IEUY or IVV or IVY or REP or INGEN;
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}
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/// <summary>
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/// Determines if this is input VAT (købsmoms/fradrag) vs output VAT (salgsmoms/skyldig).
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/// Input VAT is on purchases (assets), output VAT is on sales (liabilities).
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/// </summary>
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public static bool IsInputVat(string? vatCode) => vatCode switch
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{
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I25 or IEUV or IEUY or IVV or IVY or REP => true, // Purchase/input VAT codes
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U25 or UEU or UEXP => false, // Sales/output VAT codes
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_ => false
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};
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/// <summary>
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/// All valid VAT codes for UI dropdowns.
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/// </summary>
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public static IReadOnlyList<VatCodeInfo> All { get; } =
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[
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new(INGEN, "Ingen moms", "No VAT", 0m),
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new(U25, "Salg 25%", "Sales 25%", 0.25m),
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new(UEU, "EU-salg", "EU Sales", 0m),
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new(UEXP, "Eksport", "Export", 0m),
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new(I25, "Køb 25%", "Purchase 25%", 0.25m),
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new(IEUV, "EU-køb varer", "EU Purchase Goods", 0.25m),
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new(IEUY, "EU-køb ydelser", "EU Purchase Services", 0.25m),
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new(IVV, "Import varer", "Import Goods", 0m),
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new(IVY, "Import ydelser", "Import Services", 0.25m),
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new(REP, "Repræsentation", "Entertainment", 0.25m),
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];
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}
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public record VatCodeInfo(string Code, string NameDanish, string NameEnglish, decimal Rate);
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