Supp/verifikationer inconsitency (#369)

* feat(bookkeeping): implement reset bookkeeping functionality with safeguards

* feat(migrations): restore relaxed trigger for retroactive first fiscal year

app/api/bookkeeping/journal-entries/[id]/route.ts

@@ -4,6 +4,7 @@ import { requireCompanyId } from '@/lib/company/context'
 import { requireWritePermission } from '@/lib/auth/require-write'
 import { ensureInitialized } from '@/lib/init'
 import { eventBus } from '@/lib/events/bus'
+import { getErrorMessage } from '@/lib/errors/get-error-message'
 
 ensureInitialized()
 
@@ -59,7 +60,7 @@ export async function DELETE(
 
   if (error) {
     return NextResponse.json(
-      { error: error.message },
+      { error: getErrorMessage(error, { context: 'journal_entry', statusCode: 400 }) },
       { status: 400 }
     )
   }

lib/errors/get-error-message.ts

@@ -88,6 +88,30 @@ const ERROR_PATTERN_MAP: [RegExp, string | null][] = [
     /Entry date .+ is outside fiscal period/i,
     'Datumet ligger utanför det valda räkenskapsåret.',
   ],
+  [
+    /Only company owners and admins can delete vouchers/i,
+    'Endast ägare och administratörer kan radera verifikationer.',
+  ],
+  [
+    /Journal entry not found/i,
+    'Verifikationen kunde inte hittas.',
+  ],
+  [
+    /Only posted entries can be deleted/i,
+    'Endast bokförda verifikationer kan raderas.',
+  ],
+  [
+    /Cannot delete voucher in a closed fiscal period/i,
+    'Verifikationen kan inte raderas — räkenskapsåret är stängt.',
+  ],
+  [
+    /Cannot delete voucher in a locked fiscal period/i,
+    'Verifikationen kan inte raderas — perioden är låst.',
+  ],
+  [
+    /Cannot delete: other entries reference this voucher/i,
+    'Verifikationen kan inte raderas eftersom andra verifikationer (t.ex. storno eller rättelse) refererar till den.',
+  ],
   [
     /timed out after \d+m?s/i,
     'Anslutningen mot tjänsten tog för lång tid. Försök igen.',

lib/import/__tests__/fiscal-period-start-day.pg.test.ts

@@ -0,0 +1,64 @@
+import { describe, expect, it } from 'vitest'
+import { getPool } from '@/tests/pg/setup'
+import { seedCompany } from '@/tests/pg/fixtures'
+
+// Covers enforce_first_of_month_for_subsequent_periods (migration
+// 20260418120000). The trigger only blocks mid-month period_start when a
+// strictly earlier period exists — so importing a company's chronologically
+// first fiscal year (förlängt första räkenskapsår) via SIE must succeed even
+// after a later period was created during onboarding.
+describe('fiscal_periods: subsequent-period start-day trigger', () => {
+  async function insertPeriod(
+    companyId: string,
+    name: string,
+    periodStart: string,
+    periodEnd: string,
+  ) {
+    return getPool().query(
+      `INSERT INTO public.fiscal_periods
+         (company_id, name, period_start, period_end, is_closed, opening_balances_set)
+       VALUES ($1, $2, $3, $4, false, false)
+       RETURNING id`,
+      [companyId, name, periodStart, periodEnd],
+    )
+  }
+
+  it('allows a mid-month start when no earlier period exists', async () => {
+    const { companyId } = await seedCompany()
+
+    const { rows } = await insertPeriod(
+      companyId,
+      'Räkenskapsår 2025',
+      '2025-06-15',
+      '2026-06-30',
+    )
+    expect(rows[0]!.id).toBeTruthy()
+  })
+
+  it('allows importing an earlier mid-month period after a later day-1 period exists', async () => {
+    const { companyId } = await seedCompany()
+
+    // Onboarding-created period (day 1, year N).
+    await insertPeriod(companyId, 'Räkenskapsår 2025', '2025-01-01', '2025-12-31')
+
+    // SIE import of förlängt första räkenskapsår — earlier in time,
+    // mid-month start. This used to fail with the old trigger.
+    const { rows } = await insertPeriod(
+      companyId,
+      'Räkenskapsår 2023/2024',
+      '2023-06-15',
+      '2024-12-31',
+    )
+    expect(rows[0]!.id).toBeTruthy()
+  })
+
+  it('still rejects mid-month start when a strictly earlier period already exists', async () => {
+    const { companyId } = await seedCompany()
+
+    await insertPeriod(companyId, 'Räkenskapsår 2024', '2024-01-01', '2024-12-31')
+
+    await expect(
+      insertPeriod(companyId, 'Räkenskapsår 2025 (bad)', '2025-06-15', '2026-06-30'),
+    ).rejects.toThrow(/Non-first fiscal period must start on the 1st of a month/)
+  })
+})

supabase/migrations/20260427160000_restore_retroactive_first_fiscal_year.sql

@@ -0,0 +1,38 @@
+-- Restore retroactive first fiscal year fix.
+--
+-- Migration 20260418120000 (applied to prod as 20260420092940
+-- "allow_retroactive_first_fiscal_year") relaxed the trigger so that a
+-- mid-month period_start is allowed when no existing period starts earlier.
+--
+-- However, on prod the migration "sie_files_and_fiscal_period_sync" was
+-- recorded with version 20260421194554 — *after* the fix — and its body
+-- contains a CREATE OR REPLACE FUNCTION with the strict pre-fix logic,
+-- which clobbered the relaxed trigger. As a result the SIE import flow
+-- for förlängt första räkenskapsår started failing again on prod.
+--
+-- This migration re-applies the relaxed trigger so that mid-month start
+-- is allowed iff no existing period starts earlier.
+
+CREATE OR REPLACE FUNCTION public.enforce_first_of_month_for_subsequent_periods()
+RETURNS trigger
+LANGUAGE plpgsql
+AS $$
+BEGIN
+  IF EXTRACT(DAY FROM NEW.period_start) = 1 THEN
+    RETURN NEW;
+  END IF;
+
+  IF EXISTS (
+    SELECT 1 FROM public.fiscal_periods
+    WHERE company_id = NEW.company_id
+      AND id IS DISTINCT FROM NEW.id
+      AND period_start < NEW.period_start
+  ) THEN
+    RAISE EXCEPTION 'Non-first fiscal period must start on the 1st of a month';
+  END IF;
+
+  RETURN NEW;
+END;
+$$;
+
+NOTIFY pgrst, 'reload schema';