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>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Fable 5
Claude Fable 5
parent
da4d5a39ae
commit
05b954ac1d
@@ -248,11 +248,13 @@ describe('Enum schemas', () => {
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const types = [
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'moms_monthly', 'moms_quarterly', 'moms_yearly', 'f_skatt',
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'arbetsgivardeklaration', 'inkomstdeklaration_ef', 'inkomstdeklaration_ab',
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'arsredovisning', 'periodisk_sammanstallning', 'bokslut',
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'arsredovisning', 'arsstamma', 'periodisk_sammanstallning',
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]
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for (const t of types) {
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expect(TaxDeadlineTypeSchema.safeParse(t).success).toBe(true)
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}
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// Retired: replaced by the statutory arsstamma deadline (ABL 7:10).
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expect(TaxDeadlineTypeSchema.safeParse('bokslut').success).toBe(false)
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})
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it('NormalBalanceSchema and MappingRuleTypeSchema', () => {
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+1
-1
@@ -260,8 +260,8 @@ export const TaxDeadlineTypeSchema = z.enum([
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'inkomstdeklaration_ef',
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'inkomstdeklaration_ab',
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'arsredovisning',
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'arsstamma',
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'periodisk_sammanstallning',
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'bokslut',
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])
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export const DeadlineSourceSchema = z.enum(['system', 'user'])
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@@ -182,8 +182,8 @@ function getSwedishTaxTypeLabel(type: string): string {
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inkomstdeklaration_ef: 'Inkomstdeklaration EF',
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inkomstdeklaration_ab: 'Inkomstdeklaration AB',
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arsredovisning: 'Årsredovisning',
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arsstamma: 'Årsstämma',
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periodisk_sammanstallning: 'Periodisk sammanställning',
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bokslut: 'Bokslut',
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}
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return labels[type] || type
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}
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@@ -296,6 +296,38 @@ describe('inkomstdeklaration_ab: digital filing deadlines', () => {
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})
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})
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describe('arsstamma: 6 months after FY end (ABL 7:10)', () => {
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const config = getConfig('arsstamma')
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it('applies only to aktiebolag', () => {
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expect(config.condition(makeSettings())).toBe(true)
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expect(config.condition(makeSettings({ entity_type: 'enskild_firma' }))).toBe(false)
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})
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it('FY end Dec (calendar year) → Jun 30 next year', () => {
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const dates = config.generateDates(2026, makeSettings({ fiscal_year_start_month: 1 }))
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expect(dates.length).toBe(1)
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expect(dates[0]).toMatchObject({ day: 30, month: 5, year: 2026, period: '2025' })
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})
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it('FY end Apr → Oct 31 same year, broken-FY period label', () => {
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const dates = config.generateDates(2026, makeSettings({ fiscal_year_start_month: 5 }))
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expect(dates.length).toBe(1)
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expect(dates[0]).toMatchObject({ day: 31, month: 9, year: 2026, period: '2025/2026' })
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})
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it('uses the last day of the deadline month (handles Feb)', () => {
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// FY end Aug 2026 → +6 months = Feb 2027
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const dates = config.generateDates(2027, makeSettings({ fiscal_year_start_month: 9 }))
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expect(dates.length).toBe(1)
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expect(dates[0]).toMatchObject({ day: 28, month: 1, year: 2027 })
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})
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it('no bokslut deadline type exists anymore', () => {
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expect(TAX_DEADLINE_CONFIGS.find((c) => (c.type as string) === 'bokslut')).toBeUndefined()
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})
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})
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describe('arsredovisning: 7 months after FY end (ÅRL 8:3)', () => {
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const config = getConfig('arsredovisning')
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+30
-16
@@ -441,28 +441,42 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
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},
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},
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// Bokslut (AB) - 31 mars for calendar year
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// Årsstämma (AB): within 6 months of FY end per ABL 7 kap. 10 §. Replaces
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// the former non-statutory 'bokslut' milestone (3 months had no legal
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// basis). The stämma gates the årsredovisning chain: the AR is presented
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// and adopted there, and the Bolagsverket filing (arsredovisning row,
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// 7 months) requires the adopted AR.
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{
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type: 'bokslut',
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titleTemplate: 'Bokslut räkenskapsår {periodLabel}',
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description: 'Bokslut för aktiebolag',
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type: 'arsstamma',
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titleTemplate: 'Årsstämma räkenskapsår {periodLabel}',
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description: 'Årsstämma för aktiebolag (senast sex månader efter räkenskapsårets utgång)',
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condition: (s) => s.entity_type === 'aktiebolag',
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priority: 'important',
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linkedReportType: null,
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generateDates: (year, settings) => {
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// For calendar year, December 31 is fiscal year end, deadline March 31
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if (settings.fiscal_year_start_month === 1) {
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return [
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{ day: 31, month: 2, year, period: `${year - 1}`, periodLabel: `${year - 1}` }, // March
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]
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// FY end month (1-indexed)
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const fyEndMonth = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1
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// Last day of (FY end month + 6). Swedish fiscal years always end on
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// the last day of a calendar month (BFL 3 kap.), so this equals the
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// statutory six-month limit.
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const results: DeadlineInstance[] = []
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for (const endYr of [year - 1, year]) {
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const dlMonth0 = ((fyEndMonth - 1) + 6) % 12
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const dlYear = (fyEndMonth - 1) + 6 >= 12 ? endYr + 1 : endYr
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if (dlYear === year) {
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const lastDay = new Date(dlYear, dlMonth0 + 1, 0).getDate()
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const periodLabel = fyEndMonth === 12 ? `${endYr}` : `${endYr - 1}/${endYr}`
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results.push({
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day: lastDay,
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month: dlMonth0,
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year: dlYear,
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period: periodLabel,
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periodLabel,
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})
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}
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}
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// For non-calendar fiscal years, 3 months after year end
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const fiscalYearEnd = settings.fiscal_year_start_month - 1
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const deadlineMonth = (fiscalYearEnd + 3) % 12
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const deadlineYear = deadlineMonth < fiscalYearEnd ? year + 1 : year
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return [
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{ day: 31, month: deadlineMonth, year: deadlineYear, period: `${year - 1}/${year}`, periodLabel: `${year - 1}/${year}` },
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]
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return results
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},
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},
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]
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