@accounter/server/src/modules/reports/helpers/vat-report.helper.ts

Accounter GraphQL server

import type { Injector } from 'graphql-modules';
import type { AccountantStatus, Pcn874RecordType } from '../../../__generated__/types.js';
import { DECREASED_VAT_RATIO } from '../../../shared/constants.js';
import { DocumentType, type Currency } from '../../../shared/enums.js';
import { dateToTimelessDateString, formatCurrency } from '../../../shared/helpers/index.js';
import { AdminContextProvider } from '../../admin-context/providers/admin-context.provider.js';
import {
  getChargeDocumentsMeta,
  getChargeTransactionsMeta,
} from '../../charges/helpers/common.helper.js';
import type { IGetChargesByIdsResult } from '../../charges/types.js';
import { DepreciationProvider } from '../../depreciation/providers/depreciation.provider.js';
import type { IGetDocumentsByFiltersResult } from '../../documents/types.js';
import { ExchangeProvider } from '../../exchange-rates/providers/exchange.provider.js';
import type { IGetBusinessesByIdsResult } from '../../financial-entities/types.js';
import { VatProvider } from '../../vat/providers/vat.provider.js';

export type VatReportRecordSources = {
  charge: IGetChargesByIdsResult;
  doc: IGetDocumentsByFiltersResult;
  business: IGetBusinessesByIdsResult;
};

export type RawVatReportRecord = {
  localAmountBeforeVAT?: number;
  foreignAmountBeforeVAT?: number;
  businessId: string | null;
  chargeAccountantStatus: AccountantStatus;
  chargeDate: Date;
  chargeId: string;
  currencyCode: Currency;
  documentAmount: string;
  documentId: string;
  documentDate: Date | null;
  documentSerial: string | null;
  documentUrl: string | null;
  eventLocalAmount?: number;
  isExpense: boolean;
  isProperty: boolean;
  roundedVATToAdd?: number;
  foreignVat: number | null;
  localVat: number | null;
  foreignVatAfterDeduction?: number;
  localVatAfterDeduction?: number;
  vatNumber?: string | null;
  allocationNumber?: string | null;
  pcn874RecordType?: Pcn874RecordType;
};

export async function adjustTaxRecord(
  rawRecord: VatReportRecordSources,
  injector: Injector,
): Promise<RawVatReportRecord> {
  const { defaultLocalCurrency, locality } = await injector
    .get(AdminContextProvider)
    .getVerifiedAdminContext();
  try {
    const { charge, doc, business } = rawRecord;
    const currency = formatCurrency(doc.currency_code);

    if (!doc.total_amount) {
      throw new Error(`Amount missing for invoice ID=${doc.id}`);
    }

    if (!doc.currency_code) {
      throw new Error(`Currency missing for invoice ID=${doc.id}`);
    }
    if (!doc.date) {
      throw new Error(`Date is missing for invoice ID=${doc.id}`);
    }

    const [isProperty, { transactionsMinEventDate }, { documentsMinDate }] = await Promise.all([
      injector
        .get(DepreciationProvider)
        .getDepreciationRecordsByChargeIdLoader.load(charge.id)
        .then(records => records.length > 0),
      getChargeTransactionsMeta(charge.id, injector),
      getChargeDocumentsMeta(charge.id, injector),
    ]);

    const isDecreasedVat = charge.is_property;

    if (isDecreasedVat && !isProperty) {
      throw new Error(
        `Charge ${charge.id} is marked as property, but has no depreciation records.`,
      );
    }

    // get exchange rate
    let rate = 1;
    if (doc.exchange_rate_override) {
      rate = Number(doc.exchange_rate_override);
    } else {
      rate = await injector
        .get(ExchangeProvider)
        .getExchangeRates(currency, defaultLocalCurrency, doc.date);
    }

    const creditInvoiceFactor = doc.type === DocumentType.CreditInvoice ? -1 : 1;
    const vatAmount = doc.vat_amount ? doc.vat_amount * creditInvoiceFactor : 0;
    const totalAmount = doc.total_amount * creditInvoiceFactor;
    const noVatAmount = doc.no_vat_amount ? Number(doc.no_vat_amount) * creditInvoiceFactor : 0;

    const isLocal = business.country === locality;

    const partialRecord: RawVatReportRecord = {
      businessId: business.id,
      chargeAccountantStatus: charge.accountant_status,
      chargeDate: transactionsMinEventDate ?? documentsMinDate!, // must have min_date, as will throw if local doc is missing date
      chargeId: charge.id,
      currencyCode: currency,
      documentDate: doc.date,
      documentId: doc.id,
      documentSerial: doc.serial_number,
      documentUrl: doc.image_url,
      documentAmount: String(creditInvoiceFactor * totalAmount),
      foreignVat: doc.currency_code === defaultLocalCurrency ? null : vatAmount,
      localVat: doc.currency_code === defaultLocalCurrency ? vatAmount : null,
      isProperty,
      vatNumber: isLocal ? business.vat_number : undefined,
      isExpense:
        doc.type === DocumentType.CreditInvoice
          ? doc.debtor_id !== doc.owner_id
          : doc.debtor_id === doc.owner_id,
      allocationNumber: doc.allocation_number,
      pcn874RecordType: business.pcn874_record_type_override ?? undefined,
    };

    // set default amountBeforeVAT
    if (!vatAmount) {
      partialRecord.localAmountBeforeVAT = (totalAmount - noVatAmount) * rate;
    } else if (partialRecord.businessId) {
      const vatValue = await injector
        .get(VatProvider)
        .getVatValueByDateLoader.load(dateToTimelessDateString(doc.date));
      if (!vatValue) {
        throw new Error(`VAT value is missing for invoice ID=${doc.id}`);
      }
      const convertedVat = vatValue / (1 + vatValue);
      const tiplessTotalAmount = totalAmount - noVatAmount;
      const vatDiff = Math.abs(tiplessTotalAmount * convertedVat - vatAmount);
      if (vatDiff > 0.005) {
        console.error(
          `Expected VAT amount is not ${vatValue * 100}%, but got ${
            vatAmount / (tiplessTotalAmount - vatAmount)
          } for invoice ID=${doc.id}`,
        );
      }

      // decorate record with additional fields
      const vatAfterDeduction = vatAmount * (isDecreasedVat ? DECREASED_VAT_RATIO : 1);
      const amountBeforeVAT = totalAmount - vatAfterDeduction;

      partialRecord.foreignVatAfterDeduction = vatAfterDeduction;
      partialRecord.localVatAfterDeduction = vatAfterDeduction * rate;
      partialRecord.foreignAmountBeforeVAT = amountBeforeVAT;
      partialRecord.localAmountBeforeVAT = amountBeforeVAT * rate;
      partialRecord.roundedVATToAdd = Math.round(vatAfterDeduction * rate);
      partialRecord.eventLocalAmount = totalAmount * rate;
    }

    return partialRecord;
  } catch (e) {
    console.error(e);
    throw e;
  }
}