Fix/chrome pdf preview csp (#572)

* feat: add option to exclude year-end closing entries in SIE export and related reports * delete docs * fix: allow Chrome's PDF viewer in verifikat document preview The /api/documents/:id/inline route shipped with `object-src 'none'` in its CSP, which blocked Chrome's built-in PDF viewer (it renders inline PDFs via an internal <embed>). Users on Chrome saw "Det här innehållet har blockerats" when expanding a PDF attachment in the bookkeeping view; Firefox (PDF.js) and Edge (own viewer) were unaffected, and JPGs worked because <img> isn't subject to object-src. Drops the CSP for this route to the minimum needed for embeddability: `frame-ancestors 'self'`. X-Content-Type-Options: nosniff plus the fixed Content-Type from the handler already block MIME confusion; X-Frame-Options: SAMEORIGIN + frame-ancestors still block clickjacking. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat(auth): add webmail deep link to email confirmation screens Mirrors Stripe's signup UX: after asking the user to verify their email, detect their webmail provider from the domain and show a button that opens the inbox in a new tab. Gmail gets a from:<sender> search pre-populated; Outlook/Yahoo/iCloud/Proton open the inbox directly. Unknown / custom domains fall back to the existing copy. Sender address is configurable via NEXT_PUBLIC_BRANDING_AUTH_EMAIL_FROM (default noreply@gnubok.se) so white-label installs can match their Supabase Auth SMTP config. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(auth): unblock first-time password set for BankID users with MFA Supabase rejects updateUser({password}) and mfa.unenroll with "AAL2 session is required" whenever a TOTP factor is enrolled. BankID magic-link logins produce AAL1, and middleware skips MFA enforcement for bankid_linked users, so they had no path to AAL2 — leaving them unable to set a backup password or disable MFA without going through the email-recovery escape hatch. - /api/account/password: branch on app_metadata.has_password. First-time set writes via service.auth.admin.updateUserById (no existing credential to protect, AAL2 guard does not apply). Change-password keeps the user-session updateUser so AAL2 still fires for credential rotation. - /mfa/verify: accept a safeReturnTo query param and route there after successful verify, so step-up flows can land back where they came from. - SecuritySettings: detect the AAL2 error from both change-password and mfa.unenroll and redirect through /mfa/verify?returnTo=/settings/account instead of toasting a dead-end error. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * Add tests and rounding utility for öre precision in bokslut calculations - Implemented `roundOre` function for rounding SEK amounts to two decimal places, ensuring consistent monetary calculations. - Introduced `ORE_TOLERANCE` constant for comparing rounded amounts, facilitating invariant checks in financial entries. - Created comprehensive tests for `roundOre`, covering typical cases, edge cases, and idempotency. - Added year-end invariants tests to verify database-level guarantees for closing entries, ensuring they balance to the öre and reject discrepancies. - Developed end-to-end tests for the dispositions chain, validating the correctness of calculations across various scenarios. * fix: update PDF rendering to remove Swish QR code generation and set default to disable Swish visibility * fix: enhance security by rejecting data URIs in safeReturnTo function tests * fix: improve rounding logic in roundOre function and add customer_type migration * fix: add customer_type column to customers and enforce CHECK constraint --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-26 22:29:41 +02:00
parent 0087b7be3f
commit 32d9978f1b
207 changed files with 24187 additions and 1052 deletions
@@ -0,0 +1,104 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { createMockRequest, createMockRouteParams, parseJsonResponse } from '@/tests/helpers'
+
+const mockCreateClient = vi.fn()
+vi.mock('@/lib/supabase/server', () => ({
+  createClient: () => mockCreateClient(),
+}))
+
+vi.mock('@/lib/init', () => ({
+  ensureInitialized: vi.fn(),
+}))
+
+vi.mock('@/lib/company/context', () => ({
+  requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: vi.fn().mockResolvedValue({ ok: true }),
+}))
+
+const mockBuildAccrualsProposal = vi.fn()
+const mockDetectPeriodisering = vi.fn()
+vi.mock('@/lib/bokslut/accruals/accrual-detector', async () => {
+  const actual =
+    (await vi.importActual('@/lib/bokslut/accruals/accrual-detector')) as Record<string, unknown>
+  return {
+    ...actual,
+    buildAccrualsProposal: (...args: unknown[]) => mockBuildAccrualsProposal(...args),
+  }
+})
+
+vi.mock('@/lib/bokslut/accruals/auto-detect', () => ({
+  detectPeriodisering: (...args: unknown[]) => mockDetectPeriodisering(...args),
+}))
+
+const mockUser = { id: 'user-1', email: 'test@test.se' }
+
+beforeEach(() => {
+  vi.clearAllMocks()
+  mockCreateClient.mockResolvedValue({
+    auth: { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) },
+  })
+})
+
+describe('GET /api/bookkeeping/fiscal-periods/[id]/accruals', () => {
+  it('returns 401 when unauthenticated', async () => {
+    mockCreateClient.mockResolvedValue({
+      auth: { getUser: vi.fn().mockResolvedValue({ data: { user: null } }) },
+    })
+    const { GET } = await import('../route')
+    const res = await GET(
+      createMockRequest('/api/bookkeeping/fiscal-periods/period-1/accruals'),
+      createMockRouteParams({ id: 'period-1' }),
+    )
+    expect(res.status).toBe(401)
+  })
+
+  it('returns the snapshot plus autoDetected suggestions', async () => {
+    mockBuildAccrualsProposal.mockResolvedValue({
+      fiscalPeriod: { id: 'period-1', name: 'FY 2025', period_start: '2025-01-01', period_end: '2025-12-31' },
+      proposals: [],
+    })
+    mockDetectPeriodisering.mockResolvedValue([
+      {
+        source_invoice_id: 'sup-1',
+        source_type: 'supplier_invoice',
+        original_amount: 12000,
+        periodisering_amount: 6000,
+        parsed_start: '2025-07-01',
+        parsed_end: '2026-06-30',
+        confidence: 'high',
+        reason: 'Mock reason',
+        source_label: 'Test Supplier',
+        suggested_prepaid_account: '1710',
+        suggested_deferred_account: null,
+      },
+    ])
+    const { GET } = await import('../route')
+    const res = await GET(
+      createMockRequest('/api/bookkeeping/fiscal-periods/period-1/accruals'),
+      createMockRouteParams({ id: 'period-1' }),
+    )
+    const { status, body } = await parseJsonResponse<{ data: { autoDetected: unknown[] } }>(res)
+    expect(status).toBe(200)
+    expect(body.data.autoDetected).toHaveLength(1)
+  })
+
+  it('still returns the snapshot when auto-detect throws', async () => {
+    mockBuildAccrualsProposal.mockResolvedValue({
+      fiscalPeriod: { id: 'period-1', name: 'FY 2025', period_start: '2025-01-01', period_end: '2025-12-31' },
+      proposals: [],
+    })
+    mockDetectPeriodisering.mockRejectedValue(new Error('boom'))
+    const { GET } = await import('../route')
+    const res = await GET(
+      createMockRequest('/api/bookkeeping/fiscal-periods/period-1/accruals'),
+      createMockRouteParams({ id: 'period-1' }),
+    )
+    const { status, body } = await parseJsonResponse<{ data: { autoDetected: unknown[] } }>(res)
+    expect(status).toBe(200)
+    expect(body.data.autoDetected).toEqual([])
+  })
+})
@@ -6,11 +6,15 @@ import { validateBody } from '@/lib/api/validate'
 import { createJournalEntry } from '@/lib/bookkeeping/engine'
 import {
  buildAccrualsProposal,
+  proposeAccruedInterest,
+  proposeAccruedUtility,
  proposeAuditFee,
  proposeManualAccrued,
  proposeManualPrepaid,
+  proposeRevenueDeferral,
  proposeVacationLiabilityChange,
 } from '@/lib/bokslut/accruals/accrual-detector'
+import { detectPeriodisering } from '@/lib/bokslut/accruals/auto-detect'
 import type { AccrualProposal } from '@/lib/bokslut/accruals/types'
 import type { JournalEntry } from '@/types'

@@ -20,8 +24,18 @@ export const GET = withRouteContext(
    const { id } = await params
    const { supabase, companyId, log, requestId } = ctx
    try {
-      const proposal = await buildAccrualsProposal(supabase, companyId, id)
-      return NextResponse.json({ data: proposal })
+      // Run the two independent scans in parallel so the wizard's first
+      // paint isn't gated on the slower auto-detect query.
+      const [proposal, autoDetected] = await Promise.all([
+        buildAccrualsProposal(supabase, companyId, id),
+        detectPeriodisering(supabase, companyId, id).catch((err) => {
+          // Auto-detect is best-effort — a malformed invoice description
+          // shouldn't break the rest of the preflight. Log + return empty.
+          log.warn('auto-detect failed', { error: (err as Error)?.message })
+          return []
+        }),
+      ])
+      return NextResponse.json({ data: { ...proposal, autoDetected } })
    } catch (err) {
      const message = err instanceof Error ? err.message : ''
      if (/not found/i.test(message)) {
@@ -32,6 +46,19 @@ export const GET = withRouteContext(
  },
 )

+// Defense-in-depth on caller-supplied account numbers. The wizard sends
+// accounts from a closed template list, but the API accepts them as plain
+// strings so we constrain the BAS class per accrual kind:
+//   - cost accounts (5xxx-8xxx) for expense legs
+//   - revenue accounts (3xxx) for revenue legs
+//   - 17xx for förutbetalda kostnader (prepaid)
+//   - 29xx for upplupna poster (accrued / deferred)
+// Anything outside these ranges is rejected with 400 before reaching the
+// engine — keeps a compromised browser session from posting arbitrary
+// balance-sheet hits.
+const EXPENSE_ACCOUNT_RE = /^[5-8]\d{3}$/
+const REVENUE_ACCOUNT_RE = /^3\d{3}$/
+
 const PostItemSchema = z.discriminatedUnion('kind', [
  z.object({ kind: z.literal('vacation_liability_change') }),
  z.object({
@@ -42,14 +69,35 @@ const PostItemSchema = z.discriminatedUnion('kind', [
  z.object({
    kind: z.literal('manual_prepaid_expense'),
    amount: z.number().positive(),
-    expense_account: z.string().regex(/^\d{4}$/),
+    expense_account: z.string().regex(EXPENSE_ACCOUNT_RE),
    prepaid_account: z.string().regex(/^17\d{2}$/),
    description: z.string().min(1),
  }),
  z.object({
    kind: z.literal('manual_accrued_expense'),
    amount: z.number().positive(),
-    expense_account: z.string().regex(/^\d{4}$/),
+    expense_account: z.string().regex(EXPENSE_ACCOUNT_RE),
+    accrued_account: z.string().regex(/^29\d{2}$/),
+    description: z.string().min(1),
+  }),
+  z.object({
+    kind: z.literal('deferred_revenue'),
+    amount: z.number().positive(),
+    revenue_account: z.string().regex(REVENUE_ACCOUNT_RE),
+    deferred_account: z.string().regex(/^29\d{2}$/),
+    description: z.string().min(1),
+  }),
+  z.object({
+    kind: z.literal('accrued_interest'),
+    amount: z.number().positive(),
+    expense_account: z.string().regex(EXPENSE_ACCOUNT_RE),
+    accrued_account: z.string().regex(/^29\d{2}$/),
+    description: z.string().min(1),
+  }),
+  z.object({
+    kind: z.literal('accrued_utility'),
+    amount: z.number().positive(),
+    expense_account: z.string().regex(EXPENSE_ACCOUNT_RE),
    accrued_account: z.string().regex(/^29\d{2}$/),
    description: z.string().min(1),
  }),
@@ -132,6 +180,33 @@ export const POST = withRouteContext(
              closingDate: period.period_end,
            })
            break
+          case 'deferred_revenue':
+            proposal = proposeRevenueDeferral({
+              amount: item.amount,
+              revenueAccount: item.revenue_account,
+              deferredAccount: item.deferred_account,
+              description: item.description,
+              closingDate: period.period_end,
+            })
+            break
+          case 'accrued_interest':
+            proposal = proposeAccruedInterest({
+              amount: item.amount,
+              expenseAccount: item.expense_account,
+              accruedAccount: item.accrued_account,
+              description: item.description,
+              closingDate: period.period_end,
+            })
+            break
+          case 'accrued_utility':
+            proposal = proposeAccruedUtility({
+              amount: item.amount,
+              expenseAccount: item.expense_account,
+              accruedAccount: item.accrued_account,
+              description: item.description,
+              closingDate: period.period_end,
+            })
+            break
        }
        if (!proposal) continue

@@ -199,6 +274,15 @@ async function findExistingAccrualEntry(
    case 'manual_accrued_expense':
      pattern = `Periodisering: Upplupen kostnad: ${escapeLike(item.description)}%`
      break
+    case 'deferred_revenue':
+      pattern = `Periodisering: Förutbetald intäkt: ${escapeLike(item.description)}%`
+      break
+    case 'accrued_interest':
+      pattern = `Periodisering: Upplupen ränta: ${escapeLike(item.description)}%`
+      break
+    case 'accrued_utility':
+      pattern = `Periodisering: Upplupen förbrukning: ${escapeLike(item.description)}%`
+      break
  }

  const { data } = await supabase
@@ -3,6 +3,7 @@ import { withRouteContext } from '@/lib/api/with-route-context'
 import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
 import { buildArsredovisningData } from '@/lib/bokslut/arsredovisning/build-data'
 import { ArsredovisningPDF } from '@/lib/bokslut/arsredovisning/arsredovisning-pdf'
+import { ArsredovisningK3PDF } from '@/lib/bokslut/arsredovisning/arsredovisning-k3-pdf'

 export const GET = withRouteContext(
  'period.arsredovisning_pdf',
@@ -14,7 +15,15 @@ export const GET = withRouteContext(
      // inside buildArsredovisningData. The URL stays clean — no narrative
      // text in query params, access logs, or browser history.
      const data = await buildArsredovisningData(supabase, companyId, id)
-      const pdfBuffer = await renderToBuffer(ArsredovisningPDF({ data }))
+      // Dispatch on the framework recorded in the data. K3 documents need
+      // the additional kassaflöde + equity-changes pages + richer noter
+      // that ArsredovisningK3PDF renders. K2 (the default) keeps the
+      // existing template byte-for-byte unchanged.
+      const PdfComponent =
+        data.accounting_framework === 'k3'
+          ? ArsredovisningK3PDF
+          : ArsredovisningPDF
+      const pdfBuffer = await renderToBuffer(PdfComponent({ data }))
      // "-utkast" suffix mirrors the existing PDF routes; the file becomes
      // "fastställd" only after the signature flow records all signatures.
      // Sanitize the dynamic segment so a stray quote / newline in the date
@@ -13,7 +13,10 @@ import {
 } from '@/lib/bokslut/reserves/periodiseringsfond-service'
 import { proposeOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-service'
 import { generateIncomeStatement } from '@/lib/reports/income-statement'
-import { buildDispositionsProposal } from '@/lib/bokslut/dispositions-proposal-builder'
+import {
+  buildDispositionsProposal,
+  buildLatentTaxProposal,
+} from '@/lib/bokslut/dispositions-proposal-builder'
 import type { ProposedDisposition } from '@/lib/bokslut/types'
 import type { JournalEntry } from '@/types'

@@ -45,6 +48,9 @@ const DISPOSITION_ORDER: Record<string, number> = {
  periodiseringsfond_avsattning: 2,
  sarskild_loneskatt: 3,
  bolagsskatt: 4,
+  // K3 only — posts last because it depends on the closing 21xx balance,
+  // which only stabilises once avsättning / återföring have been applied.
+  uppskjuten_skatt: 5,
 }

 // ============================================================
@@ -112,6 +118,11 @@ const ItemSchema = z.discriminatedUnion('kind', [
      .enum(['machinery_equipment', 'building', 'immaterial', 'group'])
      .optional(),
  }),
+  // K3 only — uppskjuten skatt provision. Server recomputes the amount from
+  // current 2240 + 21xx state so the client cannot override it.
+  z.object({
+    kind: z.literal('uppskjuten_skatt'),
+  }),
 ])

 const PostBodySchema = z.object({
@@ -260,6 +271,15 @@ async function computeProposal(
        additionalAmount: item.additionalAmount,
        category: item.category,
      })
+    case 'uppskjuten_skatt':
+      // Server-only: recompute from current TB (which already reflects any
+      // 21xx postings that committed earlier in this batch). The client
+      // sends no amount — the calculator owns the K3 split.
+      return buildLatentTaxProposal({
+        supabase,
+        companyId,
+        fiscalPeriodId,
+      })
  }
 }

@@ -28,6 +28,10 @@ export async function GET(request: Request) {
  const dateFrom = searchParams.get('date_from')
  const dateTo = searchParams.get('date_to')
  const sortDate = searchParams.get('sort_date') // 'asc' | 'desc'
+  // 'series' optional filter — single uppercase letter A–Z. Ignored if any
+  // other value is passed (defense against trivial injection / typos).
+  const seriesRaw = searchParams.get('series')
+  const seriesFilter = seriesRaw && /^[A-Z]$/.test(seriesRaw) ? seriesRaw : null
  // 'date_desc' (default) | 'date_asc' | 'voucher_asc' | 'voucher_desc'
  // sort_by overrides sort_date when present. sort_date is kept for backwards
  // compatibility with older clients.
@@ -69,8 +73,18 @@ export async function GET(request: Request) {
    }

    const rows = data ?? []
-    const entries = rows.map((r: { entry: unknown }) => r.entry)
-    const count = rows.length > 0 ? Number((rows[0] as { total_count: number | string }).total_count) : 0
+    let entries = rows.map((r: { entry: unknown }) => r.entry) as Array<{ voucher_series?: string }>
+    let count = rows.length > 0 ? Number((rows[0] as { total_count: number | string }).total_count) : 0
+
+    // The list_fiscal_period_entries_with_related RPC doesn't accept a series
+    // filter, so post-filter here. Recompute count from the filtered set so
+    // the paginator stays consistent; consequence: when a series filter is
+    // applied, the cross-period follow-up surfacing is still on but the
+    // visible total drops to the matching subset.
+    if (seriesFilter) {
+      entries = entries.filter((e) => (e?.voucher_series ?? 'A') === seriesFilter)
+      count = entries.length
+    }

    return NextResponse.json({ data: entries, count })
  }
@@ -115,6 +129,10 @@ export async function GET(request: Request) {
    query = query.lte('entry_date', dateTo)
  }

+  if (seriesFilter) {
+    query = query.eq('voucher_series', seriesFilter)
+  }
+
  const { data, error, count } = await query

  if (error) {