Merge pull request #636 from Luca-Timo/feat/accounting-inbound-invoices

feat(accounting): incoming-invoice workflow v2 + VAT/financial settings consolidation

backend/__tests__/services/expenseService.markup.test.js

@@ -4,7 +4,7 @@
  */
 const expenseService = require('../../src/services/expenseService');
 
-const { computeMarkupMinor, resolveMarkup, computeExpenseAmount, buildExpenseInsert } = expenseService._internal;
+const { computeMarkupMinor, resolveMarkup, computeExpenseAmount, buildExpenseInsert, buildInboundLineItem, isInvoiceMutable, resolveTaxTreatment } = expenseService._internal;
 
 describe('computeMarkupMinor', () => {
   it('percent of base, rounded', () => {
@@ -85,3 +85,76 @@ describe('buildExpenseInsert (internal expense)', () => {
     expect(evt.event_id).toBe(9);
   });
 });
+
+describe('buildInboundLineItem (re-bill line)', () => {
+  it('rebill: base + percent markup, Weiterverrechnung suffix', () => {
+    const li = buildInboundLineItem({ totalAmountMinor: 10000, supplierName: 'ACME' }, 'rebill', { type: 'percent', percent: 10 });
+    expect(li.unit_price_minor).toBe(11000);
+    expect(li.line_total_minor).toBe(11000);
+    expect(li.quantity).toBe(1);
+    expect(li.description).toBe('ACME (Weiterverrechnung)');
+  });
+
+  it('passthrough: distinct suffix, no markup passes through at cost', () => {
+    const li = buildInboundLineItem({ totalAmountMinor: 5000, supplierName: 'SBB' }, 'durchlaufend', { type: 'none' });
+    expect(li.unit_price_minor).toBe(5000);
+    expect(li.description).toBe('SBB (Durchlaufende Position)');
+  });
+
+  it('falls back to net amount + generic label when total/supplier missing', () => {
+    const li = buildInboundLineItem({ totalAmountMinor: null, netAmountMinor: 7000 }, 'rebill', { type: 'flat', flatMinor: 300 });
+    expect(li.unit_price_minor).toBe(7300);
+    expect(li.description).toBe('Weiterverrechnete Auslage (Weiterverrechnung)');
+  });
+
+  it('throws when there is no amount to re-bill', () => {
+    expect(() => buildInboundLineItem({ totalAmountMinor: null, netAmountMinor: null }, 'rebill', { type: 'none' }))
+      .toThrow(/no amount/i);
+  });
+});
+
+describe('resolveTaxTreatment (supplier-country auto-default)', () => {
+  const reclaim = ['CH', 'LI'];
+  it('explicit valid treatment always wins', () => {
+    expect(resolveTaxTreatment('reverse_charge_service', 'DE', reclaim)).toBe('reverse_charge_service');
+    expect(resolveTaxTreatment('import_goods', 'CH', reclaim)).toBe('import_goods');
+  });
+  it('country in the reclaim list → domestic', () => {
+    expect(resolveTaxTreatment(undefined, 'CH', reclaim)).toBe('domestic');
+    expect(resolveTaxTreatment(null, 'li', reclaim)).toBe('domestic'); // case-insensitive
+  });
+  it('country outside the reclaim list → foreign non-reclaimable', () => {
+    expect(resolveTaxTreatment(undefined, 'DE', reclaim)).toBe('foreign_vat_non_reclaimable');
+    expect(resolveTaxTreatment(undefined, 'US', reclaim)).toBe('foreign_vat_non_reclaimable');
+  });
+  it('unknown / empty country falls back to domestic', () => {
+    expect(resolveTaxTreatment(undefined, '', reclaim)).toBe('domestic');
+    expect(resolveTaxTreatment(undefined, null, reclaim)).toBe('domestic');
+  });
+  it('an UNCONFIGURED (empty) reclaim list never auto-classifies as foreign (PR #636 #1)', () => {
+    expect(resolveTaxTreatment(undefined, 'CH', [])).toBe('domestic');
+    expect(resolveTaxTreatment(undefined, 'DE', [])).toBe('domestic');
+    expect(resolveTaxTreatment(undefined, 'US', undefined)).toBe('domestic');
+  });
+  it('invalid explicit treatment is ignored (falls through to country logic)', () => {
+    expect(resolveTaxTreatment('bogus', 'DE', reclaim)).toBe('foreign_vat_non_reclaimable');
+  });
+});
+
+describe('isInvoiceMutable (re-categorise unwind guard)', () => {
+  const future = new Date(Date.now() + 86400000).toISOString();
+  const past = new Date(Date.now() - 86400000).toISOString();
+  it('monthly draft and not-yet-armed scheduled are mutable', () => {
+    expect(isInvoiceMutable(null)).toBe(true); // referenced invoice gone
+    expect(isInvoiceMutable({ is_monthly_draft: true })).toBe(true);
+    expect(isInvoiceMutable({ is_monthly_draft: 1 })).toBe(true);
+    expect(isInvoiceMutable({ status: 'scheduled', scheduled_send_at: null })).toBe(true);
+    expect(isInvoiceMutable({ status: 'scheduled', scheduled_send_at: future })).toBe(true);
+  });
+  it('armed / issued invoices are locked', () => {
+    expect(isInvoiceMutable({ status: 'scheduled', scheduled_send_at: past })).toBe(false);
+    expect(isInvoiceMutable({ status: 'sent' })).toBe(false);
+    expect(isInvoiceMutable({ status: 'paid' })).toBe(false);
+    expect(isInvoiceMutable({ status: 'cancelled' })).toBe(false);
+  });
+});

backend/__tests__/services/taxReportService.test.js

@@ -276,6 +276,47 @@ describe('getTaxReport', () => {
     ]);
   });
 
+  it('excludes the negative Storno row from totals on a cancel + reissue (PR #636 audit)', async () => {
+    // The real cancel-and-reissue flow produces THREE rows in the period:
+    // the cancelled original, its negative Storno (kind='storno', status='sent'),
+    // and the reissue. Totals must read the reissued amount, not 0.
+    invoiceRowsForRun = [
+      {
+        id: 20, invoice_number: 'R-2026-0020', issue_date: '2026-02-01',
+        currency: 'CHF', status: 'cancelled', kind: 'invoice', vat_rate: 7.7,
+        net_amount_minor: 10000, vat_amount_minor: 770, total_amount_minor: 10770,
+        late_fee_amount_minor: 0, replaces_invoice_id: null,
+        customer_company_name: 'ACME GmbH', event_name: 'Wedding A',
+      },
+      {
+        id: 21, invoice_number: 'R-2026-0020-S', issue_date: '2026-02-02',
+        currency: 'CHF', status: 'sent', kind: 'storno', vat_rate: 7.7,
+        net_amount_minor: -10000, vat_amount_minor: -770, total_amount_minor: -10770,
+        late_fee_amount_minor: 0, replaces_invoice_id: null,
+        customer_company_name: 'ACME GmbH', event_name: 'Wedding A',
+      },
+      {
+        id: 22, invoice_number: 'R-2026-0021', issue_date: '2026-02-03',
+        currency: 'CHF', status: 'paid', kind: 'invoice', vat_rate: 7.7,
+        net_amount_minor: 10000, vat_amount_minor: 770, total_amount_minor: 10770,
+        late_fee_amount_minor: 0, replaces_invoice_id: 20,
+        customer_company_name: 'ACME GmbH', event_name: 'Wedding A',
+      },
+    ];
+    replacementsRowsForRun = [{ replaces_invoice_id: 20, invoice_number: 'R-2026-0021' }];
+
+    const out = await taxReportService.getTaxReport({ from: '2026-01-01', to: '2026-03-31', currency: 'CHF' });
+    expect(out.rows).toHaveLength(3); // all three stay visible for the audit trail
+    // The negative storno must NOT net against the totals (the cancelled
+    // original is already excluded) — the reissued revenue stands.
+    expect(out.grandTotalNet).toBe(10000);
+    expect(out.grandTotalVat).toBe(770);
+    expect(out.grandTotal).toBe(10770);
+    expect(out.totalsByVatRate).toEqual([
+      { vatRate: 7.7, netMinor: 10000, vatMinor: 770, totalMinor: 10770 },
+    ]);
+  });
+
   it('buckets totals by VAT rate (e.g. 7.7 + 8.1 in same period)', async () => {
     invoiceRowsForRun = [
       {