/merit-payments-bank

name: merit-payments-bank
version: 1.1.0
description: >
  How to record payments and reconcile the bank statement correctly in Merit Aktiva
  (maksed / pank) via the elnora-merit CLI. The core skill is choosing the right
  transaction type for each line — customer receipt, vendor/tax payment, other income,
  or other expenditure — plus bank-statement import, settlements (tasaarveldus),
  prepayments, currency payments, and internal transfers.
  Use when: recording a payment, marking an invoice paid, importing a bank statement,
  reconciling the bank, netting a credit note, paying the tax authority, recording a
  prepayment, paying a foreign-currency invoice, or moving money between own accounts.
  TRIGGERS: "record payment", "mark invoice paid", "apply payment", "import bank statement",
  "reconcile bank", "maksed", "pank", "tasaarveldus", "settlement", "net invoices",
  "pay vendor", "pay tax", "prepayment", "ettemaks", "bank fee", "transfer between accounts".

Merit Payments & Bank (maksed / pank)

How to book money movements correctly with `elnora-merit payments` and `banks`. Writes hit the live books — confirm before posting. The biggest source of bookkeeping errors is picking the **wrong transaction type**; get that right and the GL entry is right.

> For real bank ids, clearing accounts, and GL codes, load the **company profile** > (`elnora-merit profile sync` → `company-profile.json`; `profile show --section banks`). > Standing conventions come from your prose books reference if you keep one. Load what > applies before posting.

The four transaction types → which command

Every manual payment line is one of four types in Merit. Map the type to the verb:

| Merit type | Meaning | Use it for | Command | |---|---|---|---| | **Tehingud klientidega** | Transactions with customers | Customer receipts against **sales** invoices | `payments create` (sendpayment) — matches by **customer name + invoice no.** | | **Tehingud tarnijatega** | Transactions with vendors | Paying **purchase** invoices — **and** payments to reporting persons **and to the tax authority** | `payments create-purchase` (sendPaymentV) | | **Muud sissetulekud** | Other income | Inflows **not** tied to any invoice | `payments send-income <bankId>` — you pick the GL `AccountCode` | | **Muud väljaminekud** | Other expenditure | Outflows not tied to invoices — **payroll payouts, bank fees** | `payments send-expense <bankId>` — you pick the GL `AccountCode` |

Load-bearing rule from the docs: **reporting-person and tax-authority payments are `tehingud tarnijatega` (vendor), not "other expenditure".** Booking a tax payment as "other expenditure" mis-states the tax-liability account.

Find the bank id and payment types

elnora-merit banks list                       # { Name, IBANCode, BankId, CurrencyCode, AccountCode }
elnora-merit payments list-types --type 3     # 1=purchases, 2=expense reports, 3=sales; Id returned IS the BankId

`<bankId>` in the income/expense commands is the bank's guid from `banks list`.

Record a customer receipt (sales invoice paid)

`payments create` matches by customer name + invoice number, so both are required:

elnora-merit payments create --data '{"BankId":"<bankId>","CustomerName":"Acme OÜ",
  "InvoiceNo":"2026-014","PaymentDate":"202606061200","Amount":1240.00,
  "CurrencyCode":"EUR"}'

A sales payment can be sent in parts. For a non-local currency use the v2 flags (`CurrencyCode` required; omit `CurrencyRate` to take the ECB rate for the date).

Pay a vendor bill / the tax authority

elnora-merit payments create-purchase --data '{"BankId":"<bankId>","VendorName":"AWS",
  "BillNo":"INV-99812","PaymentDate":"202606061200","Amount":340.00}'

Same command for a payment to the tax authority (the vendor is the Tax & Customs Board) and for paying a reporting person.

Reconcile a tax-authority payment (EE single tax account)

Estonia runs a **single tax account** (ühtne maksukonto): you pay one lump sum to the Tax & Customs Board (Maksu- ja Tolliamet) and it covers whatever is declared — VAT (KMD), payroll taxes (TSD), etc. Two things bite in the bank import:

1. **The UI blocks booking a tax payment as a plain GL / "Muud" entry.** Trying it returns: *"Maksude tasumist ei saa sisestada pearaamatu kandena. Maksude tasumiseks klõpsa nupule 'Võlgnevused', vali tarnijate nimekirjast Maksu- ja Tolliamet, märgi võlgnevus linnukesega tasutuks või sisesta summa ettemaksu reale."* Tax payments are matched under **Võlgnevused** against the **tax-authority vendor**, never "Muud".

2. **Match the declared return against the standing prepayment credits.** In the Võlgnevused window pick the tax-authority vendor. Merit lists, against that vendor, both:

• **declared return liabilities** as positive debts — e.g. a VAT-return row `KD-MM-YYYY`

(käibedeklaratsioon) due the **20th** of the following month, or the next working day when the 20th falls on a public holiday or weekend (MKS § 50 lg 1 applies TsÜS § 136 lg 8), and

• **accumulated prepayment credits** as negative rows (`Ettemaks KD-…`) sitting on the

tax prepayment account from earlier over-payments.

Tick the rows that make up the payment. The return liability **nets against the prepayment credits**, and the remainder must equal the bank amount — **Erinevus = 0,00** before you save. Example: a `500,00` VAT return less `120,00` of standing prepayment credits = `380,00` actually paid from the bank.

3. **If nothing is declared yet**, enter the amount on the **"Ettemaksu summa" (prepayment) row** against the tax vendor — it lands on the tax prepayment account, and the next declaration nets against it.

A bank line already in the import queue must be matched **in the UI** as above. The CLI mirror is `create-purchase` (against the tax vendor) or `send-prepayment-vendor` (prepayment route), but don't *also* post it via the CLI for a queued statement