Investidor-V2/tests/frontend/iva-special-regimes.test.mjs

import test from 'node:test';
import assert from 'node:assert/strict';
import fs from 'node:fs';
import {
    specialRegimeTreatments as rules,
    specialRegimeOptions,
    specialRegimesFor,
    specialRegimeIssue,
} from '../../resources/js/lib/iva-special-regimes.ts';
import {
    newSalesOperation,
    evaluateSalesOperation,
    recordSales,
    saveSalesBook,
    salesBook,
    salesCurrent,
} from '../../resources/js/lib/iva-operations.ts';
import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
const frozen = JSON.parse(
    fs.readFileSync(
        new URL('./fixtures/iva-g4e-inputs.json', import.meta.url),
        'utf8',
    ),
);
const regimes = [
    'economic_zone',
    'customs_warehouse',
    'free_zone',
    'duty_free_shop',
    'transit',
    'temporary_import',
];
const row = (rule, i) => ({
    ...newSalesOperation(`g5a-${i}`, '2026-12', 'MZN'),
    description: `SYNTHETIC QA — ${rule.label}`,
    establishment: 'SYNTHETIC QA estabelecimento',
    amount: '100',
    basis: i % 2 ? 'included' : 'net',
    treatment: rule.id,
    specialRegime: regimes[i],
    confirmed: rule.conditions.map((_, n) => n),
    evidence:
        'SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.',
});
function fixture() {
    const draft = {
        ...structuredClone(frozen),
        context_opportunity: 'opportunity:328',
        project_title: 'SYNTHETIC QA — G5A / Regimes especiais',
    };
    const book = recordSales(draft, {
        currency: 'MZN',
        rows: rules.map(row),
        periods: [{ period: '2026-12', complete: true }],
    });
    draft.modelo_a_snapshot = saveSalesBook(draft, book);
    return { draft, book };
}
void test('three branches/six goods-service treatments require own conditions,no final use and identified regime', () => {
    assert.equal(rules.length, 6);
    for (const [i, rule] of rules.entries()) {
        const input = row(rule, i),
            result = evaluateSalesOperation(input, 'MZN');
        assert.equal(result.field, '05');
        assert.equal(result.vat, '0.00');
        assert.equal(result.net, '100.00');
        assert.equal(result.gross, '100.00');
        assert.match(result.article, /19\(1\)\(b\)\(iv\)/);
        for (const missing of input.confirmed)
            assert.equal(
                evaluateSalesOperation(
                    {
                        ...input,
                        confirmed: input.confirmed.filter((n) => n !== missing),
                    },
                    'MZN',
                ).vat,
                null,
            );
        for (const patch of [
            { amount: '' },
            { evidence: '' },
            { sourceCurrency: 'USD' },
            { period: '2027-01' },
            { basis: '' },
            { description: '' },
            { establishment: '' },
        ])
            assert.equal(
                evaluateSalesOperation({ ...input, ...patch }, 'MZN').vat,
                null,
            );
        assert.match(
            rule.conditions.join(' '),
            /não têm utilização nem consumo finais/,
        );
    }
});
void test('regimes from another paragraph or unknown are indeterminate;destination and service conditions remain distinct', () => {
    for (const [i, rule] of rules.entries()) {
        for (const [regime] of specialRegimeOptions) {
            const result = evaluateSalesOperation(
                { ...row(rule, i), specialRegime: regime },
                'MZN',
            );
            const allowed = specialRegimesFor(rule.id).some(
                ([id]) => id === regime,
            );
            assert.equal(result.vat, allowed ? '0.00' : null);
            if (!allowed) {
                assert.equal(result.net, null);
                assert.equal(result.field, null);
            }
        }
        for (const regime of [undefined, '', null, 'other'])
            assert.equal(
                evaluateSalesOperation(
                    { ...row(rule, i), specialRegime: regime },
                    'MZN',
                ).vat,
                null,
            );
    }
    assert.match(
        rules[0].conditions.join(' '),
        /loja franca por si não comprova/,
    );
    assert.equal(
        evaluateSalesOperation(
            {
                ...row(rules[0], 0),
                specialRegime: 'duty_free_shop',
                confirmed: [0, 1, 3],
            },
            'MZN',
        ).vat,
        null,
    );
    assert.equal(
        specialRegimeIssue('regime_internal_goods', 'duty_free_shop'),
        null,
    );
    assert.equal(specialRegimeIssue('general', undefined), null);
    assert.deepEqual(specialRegimesFor('general'), []);
});
void test('change of regime or ending eligibility preserves price,context/history and blocks presumptive totals', () => {
    const { draft, book } = fixture();
    assert.equal(book.result.periods[0].fields['05'], '600.00');
    for (const patch of [
        { specialRegime: 'transit', confirmed: [] },
        { specialRegime: '', confirmed: [] },
        { confirmed: [], evidence: 'Regime terminado; rever enquadramento' },
    ]) {
        const changed = recordSales(draft, {
            ...book,
            rows: book.rows.map((r, i) => (i === 0 ? { ...r, ...patch } : r)),
        });
        assert.equal(changed.rows[0].amount, '100');
        assert.equal(changed.rows[0].sourceCurrency, 'MZN');
        assert.equal(changed.rows[0].period, '2026-12');
        assert.equal(changed.result.periods[0].fields['05'], null);
        assert.deepEqual(changed.history.at(-1), book.result);
        const edited = {
            ...draft,
            modelo_a_snapshot: saveSalesBook(draft, {
                ...book,
                rows: changed.rows,
            }),
        };
        assert.equal(salesCurrent(edited, salesBook(edited)), false);
    }
});
void test('snapshot/report retain regime,source and assumptions;all19 previous books are identical/current without recalculation', () => {
    const { draft, book } = fixture();
    assert.ok(salesCurrent(draft, book));
    assert.deepEqual(
        salesBook(JSON.parse(JSON.stringify(draft))),
        JSON.parse(JSON.stringify(book)),
    );
    const before = JSON.parse(frozen.modelo_a_snapshot).salesOperations,
        after = JSON.parse(draft.modelo_a_snapshot).salesOperations;
    assert.equal(Object.keys(before).length, 19);
    for (const [context, original] of Object.entries(before)) {
        assert.deepEqual(after[context], original);
        assert.ok(
            salesCurrent(
                { ...draft, context_opportunity: context },
                after[context],
            ),
        );
    }
    const report = JSON.stringify(
        createProjectDossierReport(draft, {
            selectedSections: new Set(['finance']),
            version: 'QA G5A',
        }),
    );
    for (const token of [
        'opportunity:328',
        'Manica',
        '2026-12',
        '600.00',
        '14(1)(b)',
        '14(1)(c)',
        '14(1)(d)',
        '19(1)(b)(iv)',
        'Regime especial',
        'Importação temporária',
        'Loja franca',
        'pressuposto expresso',
        'QA G5A',
    ])
        assert.ok(report.includes(token), token);
    if (process.env.IVA_G5A_CALCULATED)
        fs.writeFileSync(process.env.IVA_G5A_CALCULATED, JSON.stringify(draft));
});