feat(vat)!: remove VAT entirely from offers, orders and issued orders

Accounting rule: nabidky, objednavky (incl. confirmation PDF) and objednavky vydane are NOT tax documents - VAT belongs only on invoices. Per user decision this is a FULL removal including DB columns. - migration: DROP orders.vat_rate/apply_vat, issued_orders.vat_rate/apply_vat, issued_order_items.vat_rate, quotations.vat_rate/apply_vat (applied to dev + test DBs) - services: net-only totals everywhere (computeIssuedOrderTotals(items) -> {total}; enrichOrder/enrichQuotation net; per-currency list totals net) - PDFs (offers, order confirmation, issued order): no VAT columns/summary, single 'Celkem bez DPH' / 'Total excl. VAT' total, note under totals: 'Ceny jsou uvedeny bez DPH. DPH bude uctovano dle platnych predpisu.'; duplicate Cena/Celkem column merged (desc width 56%); orders-pdf render extracted as exported renderOrderConfirmationHtml for testability - frontend: Uplatnit DPH checkboxes, VAT selects and per-item VAT columns removed from OfferDetail/OrderDetail/IssuedOrderDetail/ OrderConfirmationModal/ReceivedOrders manual-create; list footers read 'Celkem bez DPH'; invoice-from-order prefill now takes the company default VAT (invoice decides its own VAT) - tests: suites reworked to net math; new pdf-vat-note.test.ts pins the exact cs+en note text and VAT-free layout on all three PDFs Invoices and received invoices keep their VAT handling unchanged. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
2026-06-10 13:13:16 +02:00
parent 396a1d37ec
commit 7398cad466
29 changed files with 558 additions and 1013 deletions
--- a/src/services/issued-orders.service.ts
+++ b/src/services/issued-orders.service.ts
@@ -14,7 +14,6 @@ export interface IssuedOrderItemInput {
  quantity?: number | string | null;
  unit?: string | null;
  unit_price?: number | string | null;
-  vat_rate?: number | string | null;
  position?: number | null;
 }

@@ -23,8 +22,6 @@ export interface IssuedOrderInput {
  supplier_id?: number | string | null;
  status?: string;
  currency?: string;
-  vat_rate?: number | string | null;
-  apply_vat?: boolean | number | string;
  exchange_rate?: number | string | null;
  order_date?: string | null;
  delivery_date?: string | null;
@@ -106,32 +103,18 @@ const ALLOWED_SORT_FIELDS = [
  "currency",
 ];

-/** NET base + VAT-on-top, rounded per line before accumulation (mirrors invoices). */
+/**
+ * NET-only total: issued orders (PO) are not tax documents — VAT never appears
+ * on them. The total is the plain sum of qty × unit_price, rounded to 2dp.
+ */
 export function computeIssuedOrderTotals(
-  items: Array<{ quantity: unknown; unit_price: unknown; vat_rate: unknown }>,
-  applyVat: boolean | null,
-  defaultVatRate: unknown,
+  items: Array<{ quantity: unknown; unit_price: unknown }>,
 ) {
-  let subtotal = 0;
-  let vat = 0;
+  let total = 0;
  for (const it of items) {
-    const base = (Number(it.quantity) || 0) * (Number(it.unit_price) || 0);
-    subtotal += base;
-    if (applyVat) {
-      const rate =
-        it.vat_rate != null && it.vat_rate !== ""
-          ? Number(it.vat_rate)
-          : defaultVatRate != null
-            ? Number(defaultVatRate)
-            : 21;
-      vat += Math.round(base * (rate / 100) * 100) / 100;
-    }
+    total += (Number(it.quantity) || 0) * (Number(it.unit_price) || 0);
  }
-  return {
-    subtotal: Math.round(subtotal * 100) / 100,
-    vat_amount: Math.round(vat * 100) / 100,
-    total: Math.round((subtotal + vat) * 100) / 100,
-  };
+  return { total: Math.round(total * 100) / 100 };
 }

 export async function listIssuedOrders(params: ListIssuedOrdersParams) {
@@ -163,11 +146,7 @@ export async function listIssuedOrders(params: ListIssuedOrdersParams) {
  ]);

  const enriched = rows.map((o) => {
-    const totals = computeIssuedOrderTotals(
-      o.issued_order_items,
-      o.apply_vat,
-      o.vat_rate,
-    );
+    const totals = computeIssuedOrderTotals(o.issued_order_items);
    const { issued_order_items, ...rest } = o;
    return {
      ...rest,
@@ -181,7 +160,7 @@ export async function listIssuedOrders(params: ListIssuedOrdersParams) {
 }

 /**
- * Sum issued-order TOTAL (incl. VAT) per currency across the WHOLE filtered set
+ * Sum issued-order NET total per currency across the WHOLE filtered set
 * (not a single page). Reuses `buildIssuedOrderWhere` so filters track the list,
 * and `computeIssuedOrderTotals` so per-order math matches the list/detail.
 * Currency defaults to "CZK" when the column is null. Returns one entry per
@@ -199,11 +178,7 @@ export async function getIssuedOrderTotals(

  const byCurrency: Record<string, number> = {};
  for (const o of rows) {
-    const { total } = computeIssuedOrderTotals(
-      o.issued_order_items,
-      o.apply_vat,
-      o.vat_rate,
-    );
+    const { total } = computeIssuedOrderTotals(o.issued_order_items);
    const cur = o.currency || "CZK";
    byCurrency[cur] = (byCurrency[cur] || 0) + (Number(total) || 0);
  }
@@ -286,8 +261,6 @@ export async function createIssuedOrder(body: IssuedOrderInput) {
        supplier_id: supplierId,
        status: status as $Enums.issued_orders_status,
        currency: body.currency ? String(body.currency) : "CZK",
-        vat_rate: body.vat_rate != null ? Number(body.vat_rate) : 21.0,
-        apply_vat: body.apply_vat !== false,
        exchange_rate:
          body.exchange_rate != null ? Number(body.exchange_rate) : 1.0,
        // order_date is @db.Date (truncated to the UTC date part) — the
@@ -322,7 +295,6 @@ export async function createIssuedOrder(body: IssuedOrderInput) {
          quantity: item.quantity ?? 1,
          unit: item.unit ?? null,
          unit_price: item.unit_price ?? 0,
-          vat_rate: item.vat_rate ?? 21.0,
          position: item.position ?? i,
        })),
      });
@@ -373,12 +345,6 @@ export async function updateIssuedOrder(id: number, body: IssuedOrderInput) {
      }
      data.supplier_id = supplierId;
    }
-    if (body.vat_rate !== undefined) data.vat_rate = Number(body.vat_rate);
-    if (body.apply_vat !== undefined)
-      data.apply_vat =
-        body.apply_vat === true ||
-        body.apply_vat === 1 ||
-        body.apply_vat === "1";
    if (body.exchange_rate !== undefined)
      data.exchange_rate =
        body.exchange_rate != null ? Number(body.exchange_rate) : null;
@@ -431,7 +397,6 @@ export async function updateIssuedOrder(id: number, body: IssuedOrderInput) {
          quantity: item.quantity ?? 1,
          unit: item.unit ?? null,
          unit_price: item.unit_price ?? 0,
-          vat_rate: item.vat_rate ?? 21.0,
          position: item.position ?? i,
        })),
      });
--- a/src/services/offers.service.ts
+++ b/src/services/offers.service.ts
@@ -77,28 +77,22 @@ function buildOfferWhere(params: OfferFilterParams): Record<string, unknown> {
  return where;
 }

+// Offers are NOT tax documents — totals are NET only (no VAT anywhere).
 function enrichQuotation(q: any) {
-  const subtotal = q.quotation_items
+  const total = q.quotation_items
    .filter((i: any) => i.is_included_in_total !== false)
    .reduce(
      (s: number, i: any) =>
        s + (Number(i.quantity) || 0) * (Number(i.unit_price) || 0),
      0,
    );
-  const vatAmount = q.apply_vat
-    ? subtotal *
-      ((q.vat_rate != null && q.vat_rate !== "" ? Number(q.vat_rate) : 21) /
-        100)
-    : 0;
  const { quotation_items, scope_sections, ...rest } = q;
  return {
    ...rest,
    items: quotation_items,
    sections: scope_sections,
    customer_name: q.customers?.name || null,
-    subtotal: Math.round(subtotal * 100) / 100,
-    vat_amount: Math.round(vatAmount * 100) / 100,
-    total: Math.round((subtotal + vatAmount) * 100) / 100,
+    total: Math.round(total * 100) / 100,
  };
 }

@@ -148,7 +142,7 @@ export async function listOffers(params: ListOffersParams) {
 }

 /**
- * Sum offer TOTAL (incl. VAT) per currency across the WHOLE filtered set (not a
+ * Sum offer NET total per currency across the WHOLE filtered set (not a
 * single page). Reuses `buildOfferWhere` so the filters track the list, and
 * `enrichQuotation` so the per-offer math matches the list/detail exactly.
 * Returns one entry per currency, rounded to 2dp, zero/empty totals dropped.
@@ -259,8 +253,6 @@ export async function createOffer(body: Record<string, any>) {
            : null,
          currency: body.currency ? String(body.currency) : "CZK",
          language: body.language ? String(body.language) : "cs",
-          vat_rate: body.vat_rate != null ? Number(body.vat_rate) : 21.0,
-          apply_vat: body.apply_vat !== false,
          status,
          scope_title: body.scope_title ? String(body.scope_title) : null,
          scope_description: body.scope_description
@@ -351,13 +343,6 @@ export async function updateOffer(id: number, body: Record<string, any>) {
        : undefined,
    currency: body.currency !== undefined ? String(body.currency) : undefined,
    language: body.language !== undefined ? String(body.language) : undefined,
-    vat_rate: body.vat_rate !== undefined ? Number(body.vat_rate) : undefined,
-    apply_vat:
-      body.apply_vat !== undefined
-        ? body.apply_vat === true ||
-          body.apply_vat === 1 ||
-          body.apply_vat === "1"
-        : undefined,
    status: body.status !== undefined ? String(body.status) : undefined,
    project_code:
      body.project_code !== undefined
@@ -479,8 +464,6 @@ export async function duplicateOffer(id: number) {
        valid_until: null,
        currency: original.currency,
        language: original.language,
-        vat_rate: original.vat_rate,
-        apply_vat: original.apply_vat,
        status: "active",
        scope_title: original.scope_title,
        scope_description: original.scope_description,
--- a/src/services/orders.service.ts
+++ b/src/services/orders.service.ts
@@ -72,23 +72,20 @@ async function syncProjectStatus(
  });
 }

-// ⚠ Also called by getOrderTotals with a MINIMAL select (currency, apply_vat,
-// vat_rate, item quantity/unit_price/is_included_in_total). If you read a NEW
-// order/item field here, add it to that select — a field missing from the
-// select is silently 0 in the per-currency totals.
+// ⚠ Also called by getOrderTotals with a MINIMAL select (currency, item
+// quantity/unit_price/is_included_in_total). If you read a NEW order/item
+// field here, add it to that select — a field missing from the select is
+// silently 0 in the per-currency totals.
+//
+// Orders are NOT tax documents — totals are NET only (no VAT anywhere).
 function enrichOrder(o: any) {
-  const subtotal = o.order_items
+  const total = o.order_items
    .filter((i: any) => i.is_included_in_total !== false)
    .reduce(
      (s: number, i: any) =>
        s + (Number(i.quantity) || 0) * (Number(i.unit_price) || 0),
      0,
    );
-  const vatAmount = o.apply_vat
-    ? subtotal *
-      ((o.vat_rate != null && o.vat_rate !== "" ? Number(o.vat_rate) : 21) /
-        100)
-    : 0;
  const { order_items, order_sections, ...rest } = o;
  const invoice = o.invoices?.[0] || null;
  return {
@@ -100,9 +97,7 @@ function enrichOrder(o: any) {
    project_code: o.quotations?.project_code || null,
    invoice_id: invoice?.id || null,
    invoice_number: invoice?.invoice_number || null,
-    subtotal: Math.round(subtotal * 100) / 100,
-    vat_amount: Math.round(vatAmount * 100) / 100,
-    total: Math.round((subtotal + vatAmount) * 100) / 100,
+    total: Math.round(total * 100) / 100,
  };
 }

@@ -192,7 +187,7 @@ export interface CurrencyAmount {
 }

 /**
- * Sum order TOTAL (incl. VAT) per currency across the WHOLE filtered set (not a
+ * Sum order NET total per currency across the WHOLE filtered set (not a
 * single page). Reuses `buildOrderWhere` so the filters track the list, and
 * `enrichOrder` so the per-order math matches the list/detail exactly. Returns
 * one entry per currency, rounded to 2dp, zero/empty totals dropped.
@@ -202,15 +197,13 @@ export async function getOrderTotals(
 ): Promise<{ totals: CurrencyAmount[] }> {
  const where = buildOrderWhere(params);

-  // Select ONLY what the math needs (currency + VAT flags + item numbers).
+  // Select ONLY what the math needs (currency + item numbers).
  // This runs over the WHOLE filtered set, so pulling attachment blobs,
  // sections HTML or relations here would multiply the query size for nothing.
  const orders = await prisma.orders.findMany({
    where,
    select: {
      currency: true,
-      apply_vat: true,
-      vat_rate: true,
      order_items: {
        select: {
          quantity: true,
@@ -335,8 +328,6 @@ export async function createOrderFromQuotation(
        status: "prijata",
        currency: quotation.currency || "CZK",
        language: quotation.language || "cs",
-        vat_rate: quotation.vat_rate ?? 21.0,
-        apply_vat: quotation.apply_vat ?? true,
        scope_title: quotation.scope_title,
        scope_description: quotation.scope_description,
        attachment_data: attachmentBuffer
@@ -428,8 +419,6 @@ interface CreateOrderData {
  status: string;
  currency: string;
  language: string;
-  vat_rate: number;
-  apply_vat?: boolean;
  exchange_rate?: number;
  scope_title?: string | null;
  scope_description?: string | null;
@@ -469,8 +458,6 @@ export async function createOrder(
          status: body.status,
          currency: body.currency,
          language: body.language,
-          vat_rate: body.vat_rate,
-          apply_vat: body.apply_vat !== false,
          exchange_rate: body.exchange_rate,
          scope_title: body.scope_title ?? null,
          scope_description: body.scope_description ?? null,
@@ -629,10 +616,6 @@ export async function updateOrder(id: number, body: UpdateOrderData) {
  }
  if (body.customer_id !== undefined)
    data.customer_id = body.customer_id ? Number(body.customer_id) : null;
-  if (body.vat_rate !== undefined) data.vat_rate = Number(body.vat_rate);
-  if (body.apply_vat !== undefined)
-    data.apply_vat =
-      body.apply_vat === true || body.apply_vat === 1 || body.apply_vat === "1";

  if (Array.isArray(body.items) || Array.isArray(body.sections)) {
    if (currentStatus !== "prijata" && currentStatus !== "v_realizaci") {