feat(deadlines): gate F-skatt reminders on debited preliminary tax + durable dismissal (#1057)
* 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> * 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
97907a5a5c
commit
3c0bf3f584
@@ -176,7 +176,7 @@ function getSwedishTaxTypeLabel(type: string): string {
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moms_monthly: 'Momsdeklaration (månad)',
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moms_quarterly: 'Momsdeklaration (kvartal)',
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moms_yearly: 'Momsdeklaration (år)',
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f_skatt: 'F-skatt',
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f_skatt: 'Preliminärskatt (F-skatt)',
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arbetsgivardeklaration: 'Arbetsgivardeklaration',
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skatteinbetalning: 'Skatteinbetalning (storföretag)',
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inkomstdeklaration_ef: 'Inkomstdeklaration EF',
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@@ -84,6 +84,7 @@ export async function updateDeadlineStatuses(
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})
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.lt('due_date', todayStr)
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.eq('is_completed', false)
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.is('dismissed_at', null)
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.in('status', ['upcoming', 'action_needed'])
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.select('id')
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@@ -105,6 +106,7 @@ export async function updateDeadlineStatuses(
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.lte('due_date', thresholdStr)
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.eq('status', 'upcoming')
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.eq('is_completed', false)
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.is('dismissed_at', null)
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.select('id')
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if (actionNeededError) {
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@@ -186,6 +188,7 @@ export async function getDeadlinesNeedingAttention(
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.select('id, title, due_date, tax_deadline_type, status')
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.eq('company_id', companyId)
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.eq('is_completed', false)
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.is('dismissed_at', null)
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.in('status', ['action_needed', 'overdue'])
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.order('due_date', { ascending: true })
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@@ -11,6 +11,7 @@ function makeSettings(overrides: Partial<CompanySettingsForDeadlines> = {}): Com
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entity_type: 'aktiebolag',
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moms_period: 'quarterly',
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f_skatt: true,
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preliminary_tax_monthly: 5000,
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vat_registered: true,
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pays_salaries: false,
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fiscal_year_start_month: 1,
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@@ -75,13 +76,32 @@ describe('VAT filing deadlines', () => {
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})
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describe('monthly tax and employer deadlines', () => {
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it('uses the 12th for F-tax except January and August', () => {
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it('generates preliminary tax deadlines only when an amount is debited', () => {
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const config = getConfig('f_skatt')
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// F-skatt approval alone carries no payment obligation.
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expect(config.condition(makeSettings({ preliminary_tax_monthly: null }))).toBe(false)
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expect(config.condition(makeSettings({ preliminary_tax_monthly: 0 }))).toBe(false)
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expect(config.condition(makeSettings({ preliminary_tax_monthly: 2500 }))).toBe(true)
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// The debited amount governs even without F-skatt approval (SA-skatt).
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expect(config.condition(makeSettings({ f_skatt: false, preliminary_tax_monthly: 2500 }))).toBe(true)
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})
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it('uses the 12th for preliminary tax except January and August', () => {
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const dates = getConfig('f_skatt').generateDates(2026, makeSettings())
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expect(dates[0].day).toBe(17)
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expect(dates[1].day).toBe(12)
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expect(dates[7].day).toBe(17)
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})
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it('keeps the 12th in August for storföretag preliminary tax (January-only 17th)', () => {
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const dates = getConfig('f_skatt').generateDates(2026, makeSettings({
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moms_period: 'monthly',
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vat_taxable_base_over_40m: true,
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}))
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expect(dates[0].day).toBe(17)
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expect(dates[7].day).toBe(12)
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})
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it('uses the 26th for AGI when the VAT taxable base is above SEK 40 million', () => {
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const dates = getConfig('arbetsgivardeklaration').generateDates(2026, makeSettings({
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pays_salaries: true,
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@@ -12,6 +12,7 @@ const SETTINGS: CompanySettingsForDeadlines = {
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entity_type: 'aktiebolag',
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moms_period: 'monthly',
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f_skatt: true,
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preliminary_tax_monthly: 5000,
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vat_registered: true,
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pays_salaries: true,
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fiscal_year_start_month: 1,
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@@ -59,6 +60,8 @@ function makeRecordingSupabase(opts: {
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return chain
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})
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chain.eq = vi.fn(self)
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chain.or = vi.fn(self)
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chain.is = vi.fn(self)
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chain.gte = vi.fn(self)
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chain.lte = vi.fn(self)
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chain.not = vi.fn((...args: unknown[]) => {
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@@ -156,7 +159,12 @@ describe('findSettingsMissingUpcomingDeadlines', () => {
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const fromDate = new Date(2030, 0, 1)
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const years = [2030]
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function rowsFor(companyId: string, keys: Set<string>, isCompleted = false) {
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function rowsFor(
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companyId: string,
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keys: Set<string>,
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isCompleted = false,
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dismissedAt: string | null = null,
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) {
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return Array.from(keys, (key, index) => {
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const [taxDeadlineType, taxPeriod, dueDate] = key.split(':')
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return {
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@@ -166,6 +174,7 @@ describe('findSettingsMissingUpcomingDeadlines', () => {
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tax_period: taxPeriod,
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due_date: dueDate,
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is_completed: isCompleted,
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dismissed_at: dismissedAt,
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}
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})
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}
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@@ -238,6 +247,26 @@ describe('findSettingsMissingUpcomingDeadlines', () => {
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)).toEqual([])
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})
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it('treats a dismissed obligation as satisfied even with a superseded due date', () => {
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// A dismissed row is an explicit opt-out. The generator never replaces
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// dismissed rows, so flagging one by date would resurrect the obligation
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// the user opted out of on every cron run.
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const settings = [{ company_id: 'company-1', ...SETTINGS }]
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const dismissedStaleRows = rowsFor(
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'company-1',
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getExpectedUpcomingDeadlineKeys(SETTINGS, years, fromDate),
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false,
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'2029-06-01T00:00:00Z',
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).map((row) => ({ ...row, due_date: '2029-01-15' }))
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expect(findSettingsMissingUpcomingDeadlines(
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settings,
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dismissedStaleRows,
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years,
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fromDate,
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)).toEqual([])
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})
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it('still repairs missing pending obligations when other obligations are completed', () => {
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const settings = [{ company_id: 'company-1', ...SETTINGS }]
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const expectedKeys = getExpectedUpcomingDeadlineKeys(SETTINGS, years, fromDate)
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@@ -13,6 +13,7 @@ export interface CompanySettingsForDeadlines {
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entity_type: EntityType
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moms_period: MomsPeriod | null
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f_skatt: boolean
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preliminary_tax_monthly: number | null
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vat_registered: boolean
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pays_salaries: boolean
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fiscal_year_start_month: number // 1-12
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@@ -178,19 +179,28 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
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generateDates: (year, settings) => generateAnnualVatDates(year, settings),
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},
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// F-skatt (monthly)
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// Debiterad preliminärskatt (monthly payment). Gated on the debited amount,
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// NOT on F-skatt approval: approval is a status with no recurring duty, and
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// Skatteverket debits nothing below 2 400 kr/år (SFL 55 kap. 2 §). The
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// monthly payment obligation exists only while an amount > 0 is debited
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// (SFL 62 kap. 4-5 §§).
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{
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type: 'f_skatt',
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titleTemplate: 'F-skatt {periodLabel}',
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description: 'Inbetalning av preliminär skatt',
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condition: (s) => s.f_skatt,
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titleTemplate: 'Betala preliminärskatt {periodLabel}',
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description: 'Inbetalning av debiterad preliminärskatt',
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condition: (s) => (s.preliminary_tax_monthly ?? 0) > 0,
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priority: 'important',
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linkedReportType: null,
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generateDates: (year) => {
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generateDates: (year, settings) => {
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// Small-company förfallodagar are the 12th, with the 17th in January
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// and August; storföretag (VAT taxable base over SEK 40M) keep the
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// 12th in August, January-only 17th (62 kap. 3-4 §§ SFL and
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// Skatteverket's published storföretag calendar).
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const storforetag = settings.vat_registered && settings.vat_taxable_base_over_40m
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const instances: DeadlineInstance[] = []
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for (let month = 0; month < 12; month++) {
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instances.push({
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day: month === 0 || month === 7 ? 17 : 12,
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day: month === 0 || (month === 7 && !storforetag) ? 17 : 12,
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month,
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year,
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period: `${year}-${String(month + 1).padStart(2, '0')}`,
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@@ -22,6 +22,7 @@ export const TAX_RELEVANT_FIELDS = [
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'entity_type',
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'moms_period',
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'f_skatt',
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'preliminary_tax_monthly',
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'vat_registered',
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'pays_salaries',
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'fiscal_year_start_month',
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@@ -34,7 +35,7 @@ export const TAX_RELEVANT_FIELDS = [
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] as const
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export const DEADLINE_SETTINGS_SELECT =
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'company_id, entity_type, moms_period, f_skatt, vat_registered, pays_salaries, fiscal_year_start_month, vat_taxable_base_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, periodisk_sammanstallning_period, periodisk_sammanstallning_filing_method' as const
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'company_id, entity_type, moms_period, f_skatt, preliminary_tax_monthly, vat_registered, pays_salaries, fiscal_year_start_month, vat_taxable_base_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, periodisk_sammanstallning_period, periodisk_sammanstallning_filing_method' as const
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/**
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* Check if any tax-relevant fields changed
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@@ -66,6 +67,7 @@ export function toDeadlineSettings(
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entity_type: settings.entity_type,
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moms_period: settings.moms_period ?? null,
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f_skatt: settings.f_skatt ?? true,
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preliminary_tax_monthly: settings.preliminary_tax_monthly ?? null,
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vat_registered: settings.vat_registered ?? false,
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pays_salaries: settings.pays_salaries ?? false,
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fiscal_year_start_month: settings.fiscal_year_start_month ?? 1,
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@@ -129,28 +131,29 @@ export async function generateTaxDeadlinesForUser(
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const todayIso = formatDateISO(today)
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const endDate = `${Math.max(...years) + 1}-12-31`
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// Completed deadlines represent real filing progress. Preserve them and do
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// not create a second pending row for the same obligation. The window starts
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// a year before the earliest generated year, NOT today: a completed row can
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// carry a superseded due date that already passed while the current
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// statutory date is still ahead, and filtering on today would resurrect a
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// pending row for an obligation the user already filed.
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// Completed deadlines represent real filing progress and dismissed
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// deadlines represent an explicit opt-out; preserve both and do not create
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// a second pending row for the same obligation. The window starts a year
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// before the earliest generated year, NOT today: a completed row can carry
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// a superseded due date that already passed while the current statutory
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// date is still ahead, and filtering on today would resurrect a pending
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// row for an obligation the user already filed.
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const completedFloor = `${Math.min(...years) - 1}-01-01`
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const { data: completedRows, error: completedRowsError } = await supabase
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const { data: preservedRows, error: preservedRowsError } = await supabase
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.from('deadlines')
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.select('tax_deadline_type, tax_period')
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.eq('company_id', companyId)
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.eq('source', 'system')
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.eq('is_completed', true)
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.or('is_completed.eq.true,dismissed_at.not.is.null')
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.gte('due_date', completedFloor)
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if (completedRowsError) {
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log.error('Error fetching completed deadlines:', completedRowsError)
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throw completedRowsError
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if (preservedRowsError) {
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log.error('Error fetching completed/dismissed deadlines:', preservedRowsError)
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throw preservedRowsError
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}
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const completedKeys = new Set(
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(completedRows ?? []).map(
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(preservedRows ?? []).map(
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(row: { tax_deadline_type: string | null; tax_period: string | null }) =>
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`${row.tax_deadline_type}:${row.tax_period}`,
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),
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@@ -259,13 +262,16 @@ export async function generateTaxDeadlinesForUser(
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}
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// Delete the superseded system-generated deadlines for these years,
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// excluding the rows just inserted.
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// excluding the rows just inserted. Dismissed rows survive: deleting one
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// would erase the opt-out and let the next regeneration recreate the
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// obligation as a fresh pending row.
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let deleteQuery = supabase
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.from('deadlines')
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.delete()
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.eq('company_id', companyId)
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.eq('source', 'system')
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.eq('is_completed', false)
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.is('dismissed_at', null)
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.gte('due_date', todayIso)
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.lte('due_date', endDate)
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@@ -345,6 +351,7 @@ interface UpcomingDeadlineCompanyRow {
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tax_period: string | null
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due_date: string | null
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is_completed: boolean | null
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dismissed_at: string | null
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}
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// The due date is part of the identity: rows created by older schedule logic
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@@ -358,11 +365,11 @@ function deadlineIdentity(
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return `${type}:${period}:${dueDate}`
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}
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// Completed rows use the looser type:period identity (no due date): a filed
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// obligation is satisfied even when its stored date comes from a superseded
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// schedule, and the generator never replaces completed rows, so flagging them
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// by date would make the repair loop re-run for the same company every day
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// without ever converging.
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// Completed and dismissed rows use the looser type:period identity (no due
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// date): a filed or opted-out obligation is satisfied even when its stored
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// date comes from a superseded schedule, and the generator never replaces
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// either kind, so flagging them by date would make the repair loop re-run
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// for the same company every day without ever converging.
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function completedIdentity(type: string | null, period: string | null): string {
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return `${type}:${period}`
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}
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@@ -410,7 +417,7 @@ export function findSettingsMissingUpcomingDeadlines(
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keys.add(deadlineIdentity(row.tax_deadline_type, row.tax_period, row.due_date))
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actualKeysByCompany.set(row.company_id, keys)
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if (row.is_completed) {
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if (row.is_completed || row.dismissed_at) {
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const completed = completedKeysByCompany.get(row.company_id) ?? new Set<string>()
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completed.add(completedIdentity(row.tax_deadline_type, row.tax_period))
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completedKeysByCompany.set(row.company_id, completed)
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@@ -501,7 +508,7 @@ export async function backfillMissingTaxDeadlines(
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fetchAllRows<UpcomingDeadlineCompanyRow>(({ from, to }) =>
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supabase
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.from('deadlines')
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.select('id, company_id, tax_deadline_type, tax_period, due_date, is_completed')
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.select('id, company_id, tax_deadline_type, tax_period, due_date, is_completed, dismissed_at')
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.eq('source', 'system')
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.eq('deadline_type', 'tax')
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.gte('due_date', pastFloor)
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@@ -225,6 +225,7 @@ export async function countDeadlinesNeedingAction(
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.select('id', { count: 'exact', head: true })
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.eq('company_id', companyId)
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.eq('is_completed', false)
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.is('dismissed_at', null)
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.in('status', ['action_needed', 'overdue'])
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if (error) return logAndZero('deadline_action', companyId, error)
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return count ?? 0
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