feat(deadlines): årsstämma replaces bokslut + moms_yearly auto-complete + EU-sales suggestion (#1059)

* feat(deadlines): gate F-skatt reminders on debited preliminary tax, add durable dismissal The f_skatt deadline was gated on the F-skatt approval flag (DB default true), giving nearly every company 12 monthly payment reminders for a tax Skatteverket may not have debited at all (64% of all system deadline rows, one lifetime completion). Approval carries no recurring obligation; the monthly duty is payment of debiterad preliminarskatt and exists only while the debited amount is > 0 (SFL 62 kap. 4-5 par., 55 kap. 2 par.). - Gate the f_skatt deadline on preliminary_tax_monthly > 0 (field already collected at onboarding, previously unread) and retitle it as a payment. - Storforetag keep the 12th in August (January-only 17th, 62 kap. 3 par.). - Declare the prod-only preliminary_tax_monthly column in a migration so installs built purely from migrations stop failing tax-settings saves. - Add deadlines.dismissed_at: DELETE on a system deadline now soft-dismisses it durably (hard deletes were resurrected by the nightly backfill within 24h); generator, backfill, and every read surface respect it. - Prune upcoming f_skatt rows for companies with no debited amount. Closes part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(deadlines): gate AGI on employer registration, stop completing AGI deadline at XML generation The arbetsgivardeklaration deadline was gated on pays_salaries, which is wrong in both directions: a registered employer must file AGI every month including nil months (SFL 26 kap. 3 par.), and companies actively running payroll with the flag off got no AGI reminders at all (each missed monthly filing risks a forseningsavgift). - New company_settings.employer_registered (nullable, no default) gates AGI and the storforetag skatteinbetalning row; pays_salaries remains a fallback for rows saved before the flag existed and keeps its UI meaning. - Migration backfills employer_registered=true from pays_salaries=true and from actual payroll activity (salary_runs). - New employer_seasonal flag: sasongsregistrerade file only for payment months plus a December nil declaration, so only the December-period row is generated. - Settings UI: registration + seasonal checkboxes (sv/en strings). - AGI XML generation no longer auto-completes the deadline as submitted: SFL 26 kap. deems the obligation satisfied only when the declaration has come in to Skatteverket. The Skatteverket extension's kvittens reconcile remains the confirming path; manual filers tick the deadline themselves. Part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(deadlines): statutory arsstamma replaces bokslut, moms_yearly auto-complete, EU-sales suggestion - Replace the non-statutory 'bokslut' deadline (3 months after FY end, no legal basis, off-by-one month math for broken FYs) with the statutory arsstamma deadline: within 6 months of FY end per ABL 7 kap. 10 par., the corporate act that gates the arsredovisning filing chain. Migration deletes pending bokslut rows; the backfill cron generates arsstamma rows. - Complete moms_yearly on Skatteverket submission/kvittens: the yearly branch previously returned null with a stale comment claiming annual VAT has no deadline type, leaving yearly filers with an eternally open row. The fiscal-year tax_period label is derived from company settings. - Add /api/settings/eu-trade-signal + a tax-settings callout: companies with booked EU sales (3108/3308/3107, last 15 months) but EU-trade/PS flags off are prompted to confirm the periodisk sammanstallning obligation (SFL 35 kap., 1 250 kr late fee per report). Suggestion only, never auto-enables. Part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): include dismissed_at in DeadlineForm payload The Deadline type gained the required dismissed_at field; the form's submit payload literal must carry it for the Omit<Deadline, ...> shape. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): make system-deadline dismissal atomic Constrain the dismiss update to source='system' and verify a row was actually updated: a concurrent regeneration can delete the row between lookup and update, and the route must not report a phantom success. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-07-17 17:02:49 +02:00
parent da4d5a39ae
commit 05b954ac1d
17 changed files with 297 additions and 45 deletions
@@ -217,6 +217,25 @@ describe('VAT kvittenser cron', () => {
    )
  })

+  it('yearly picker params complete the moms_yearly deadline with the fiscal-year label', async () => {
+    mockCreateClient.mockReturnValueOnce(
+      stubHappyTables({ ...LOCKED_STATE, periodType: 'yearly', period: 12 }),
+    )
+    mockSkvRequest.mockResolvedValueOnce({
+      ok: true,
+      status: 200,
+      json: async () => ({ kvittensnummer: 'KV-999' }),
+    } as any)
+
+    await GET(makeRequest())
+
+    // Calendar FY (company_settings unstubbed → default start month 1):
+    // the moms_yearly tax_period is the plain year label.
+    expect(mockCompleteTaxDeadline).toHaveBeenCalledWith(
+      expect.anything(), 'comp-1', ['moms_yearly'], '2026', 'confirmed',
+    )
+  })
+
  it('legacy state without picker params still flips status but skips the deadline', async () => {
    const { periodType: _pt, year: _y, period: _p, ...legacyState } = LOCKED_STATE
    mockCreateClient.mockReturnValueOnce(stubHappyTables(legacyState))
@@ -192,20 +192,30 @@ export async function GET(request: Request) {
      // carries the picker params (written by the one-click chain; states
      // persisted by the older step-by-step routes lack them).
      if (state.periodType && state.year && state.period) {
-        const taxPeriod =
-          state.periodType === 'monthly'
-            ? `${state.year}-${String(state.period).padStart(2, '0')}`
-            : state.periodType === 'quarterly'
-              ? `${state.year}-Q${state.period}`
-              : null
+        let taxPeriod: string | null = null
+        let deadlineTypes: ('moms_monthly' | 'moms_quarterly' | 'moms_yearly')[] = [
+          'moms_monthly',
+          'moms_quarterly',
+        ]
+        if (state.periodType === 'monthly') {
+          taxPeriod = `${state.year}-${String(state.period).padStart(2, '0')}`
+        } else if (state.periodType === 'quarterly') {
+          taxPeriod = `${state.year}-Q${state.period}`
+        } else if (state.periodType === 'yearly') {
+          // moms_yearly rows carry the generator's fiscal-year label:
+          // `YYYY` for calendar FYs, `YYYY-1/YYYY` for broken ones.
+          const { data: fySettings } = await supabase
+            .from('company_settings')
+            .select('fiscal_year_start_month')
+            .eq('company_id', companyId)
+            .maybeSingle()
+          const startMonth = fySettings?.fiscal_year_start_month ?? 1
+          const yearNum = Number(state.year)
+          taxPeriod = startMonth === 1 ? `${yearNum}` : `${yearNum - 1}/${yearNum}`
+          deadlineTypes = ['moms_yearly']
+        }
        if (taxPeriod) {
-          await completeTaxDeadline(
-            supabase,
-            companyId,
-            ['moms_monthly', 'moms_quarterly'],
-            taxPeriod,
-            'confirmed'
-          )
+          await completeTaxDeadline(supabase, companyId, deadlineTypes, taxPeriod, 'confirmed')
        }
      }

@@ -0,0 +1,61 @@
+/**
+ * Tests for /api/settings/eu-trade-signal — ledger-derived EU sales signal.
+ */
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { NextResponse } from 'next/server'
+import { createMockRequest, parseJsonResponse } from '@/tests/helpers'
+
+const requireAuthMock = vi.fn()
+vi.mock('@/lib/auth/require-auth', () => ({
+  requireAuth: (...args: unknown[]) => requireAuthMock(...args),
+}))
+
+vi.mock('@/lib/company/context', () => ({
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+  requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+const fetchEntryLinesMock = vi.fn()
+vi.mock('@/lib/bookkeeping/entry-lines', () => ({
+  fetchEntryLines: (...args: unknown[]) => fetchEntryLinesMock(...args),
+}))
+
+import { GET } from '../route'
+
+beforeEach(() => {
+  vi.clearAllMocks()
+})
+
+describe('GET /api/settings/eu-trade-signal', () => {
+  it('returns 401 when not authenticated', async () => {
+    requireAuthMock.mockResolvedValue({
+      user: null,
+      supabase: {},
+      error: NextResponse.json({ error: 'Unauthorized' }, { status: 401 }),
+    })
+    const res = await GET(createMockRequest('/api/settings/eu-trade-signal'), {})
+    expect(res.status).toBe(401)
+  })
+
+  it('reports EU sales when the ledger has postings on the PS accounts', async () => {
+    requireAuthMock.mockResolvedValue({ user: { id: 'user-1' }, supabase: {}, error: null })
+    fetchEntryLinesMock.mockResolvedValue([{ account_number: '3308' }])
+
+    const { status, body } = await parseJsonResponse<{ data: { has_eu_sales: boolean } }>(
+      await GET(createMockRequest('/api/settings/eu-trade-signal'), {})
+    )
+    expect(status).toBe(200)
+    expect(body.data.has_eu_sales).toBe(true)
+  })
+
+  it('reports no EU sales for an empty result', async () => {
+    requireAuthMock.mockResolvedValue({ user: { id: 'user-1' }, supabase: {}, error: null })
+    fetchEntryLinesMock.mockResolvedValue([])
+
+    const { status, body } = await parseJsonResponse<{ data: { has_eu_sales: boolean } }>(
+      await GET(createMockRequest('/api/settings/eu-trade-signal'), {})
+    )
+    expect(status).toBe(200)
+    expect(body.data.has_eu_sales).toBe(false)
+  })
+})
@@ -0,0 +1,43 @@
+import { NextResponse } from 'next/server'
+import { withRouteContext } from '@/lib/api/with-route-context'
+import { fetchEntryLines, type EntryLinesQuery } from '@/lib/bookkeeping/entry-lines'
+
+/**
+ * Accounts whose postings indicate EU B2B sales: 3108 goods, 3308 services,
+ * 3107 triangulation. Same set the periodisk sammanställning report keys on.
+ */
+const EU_SALES_ACCOUNTS = ['3108', '3308', '3107']
+
+/** How far back to look for EU sales postings. */
+const LOOKBACK_MONTHS = 15
+
+/**
+ * GET /api/settings/eu-trade-signal
+ *
+ * Derived suggestion signal for the tax settings page: companies with EU
+ * sales in the ledger have a statutory periodisk sammanställning obligation
+ * (SFL 35 kap.), but the driving settings flags are opt-in and easily left
+ * off. The settings UI uses this to prompt the user to confirm EU trade and
+ * PS registration; it never flips the flags itself.
+ */
+export const GET = withRouteContext(
+  'settings.eu_trade_signal',
+  async (_request, { supabase, companyId }) => {
+    const since = new Date()
+    since.setMonth(since.getMonth() - LOOKBACK_MONTHS)
+    const sinceStr = since.toISOString().split('T')[0]
+
+    const lines = await fetchEntryLines<{ account_number: string }>({
+      supabase,
+      lineColumns: 'account_number',
+      filterEntries: (q: EntryLinesQuery) =>
+        q
+          .eq('company_id', companyId)
+          .in('status', ['posted', 'reversed'])
+          .gte('entry_date', sinceStr),
+      filterLines: (q: EntryLinesQuery) => q.in('account_number', EU_SALES_ACCOUNTS),
+    })
+
+    return NextResponse.json({ data: { has_eu_sales: lines.length > 0 } })
+  },
+)