feat(onboarding): minimal input: orgnr + moms period is the whole ask (#1952)

* feat(onboarding): minimal input: orgnr + moms period is the whole ask

Two fixes from the third E2E attempt (2026-08-26):

1. accounting_method is now optional in CompanySetupSchema and defaults by
   form in planCompanySetup: aktiebolag = accrual (the norm), enskild
   firma = cash (the common small-EF choice; legal under 3 MSEK, BFL 4
   kap 4 paragraf). The plan flags the default (resolved.accountingMethodDefaulted)
   and gnubok_create_company's preview carries accounting_method_defaulted
   so the readback names it and the user overrides in the same 'ja'.
   Never silent: the preview is the checkpoint. Applies to the MCP tool
   and POST /api/v1/companies (additive; response shows the resolved
   value). The lookup tool's still_to_ask no longer lists it.

2. The agent refused a real orgnr because the user said 'nytt bolag' and
   the registry showed an established company ('Stopp. Numret matchar
   inte ett nytt bolag'): lookup instructions now state that an
   established company with F-skatt/VAT is the NORMAL case (new = new to
   Accounted) and the orgnr is never second-guessed for looking
   established.

Skill + plugin (v1.2.1) updated; API skill regenerated; DECISIONS.md entry.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(onboarding): surface the kontantmetod 3-MSEK condition on the defaulted cash method

Compliance-review finding on #1952: the EF cash default carries a legal
eligibility condition (turnover normally under 3 MSEK, BFL 4 kap 4 §)
that a client not reading the onboarding skill would never see. The
create preview now carries accounting_method_note with the condition
whenever cash was defaulted, and the v1 pitfall states it for API
integrators. The registry cannot verify turnover, so the confirm-time
human check is the gate; the default itself stays (a brand-new EF has
zero turnover by definition).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

extensions/general/mcp-server/__tests__/create-company.test.ts

@@ -55,6 +55,25 @@ describe('gnubok_create_company', () => {
     expect(tool.annotations.destructiveHint).toBe(false)
   })
 
+  it('defaults an omitted accounting_method by form and flags it in the preview', async () => {
+    const supabase = supabaseWithTeam(TEAM_ID)
+    const { accounting_method: _dropped, ...withoutMethod } = setup
+    const result = (await tool.execute(withoutMethod, '', 'user-1', supabase as never)) as Record<string, unknown>
+
+    expect(result.created).toBe(false)
+    const preview = result.preview as Record<string, unknown>
+    expect(preview.accounting_method).toBe('accrual')
+    expect(preview.accounting_method_defaulted).toBe(true)
+  })
+
+  it('does not flag an explicitly chosen accounting_method as defaulted', async () => {
+    const supabase = supabaseWithTeam(TEAM_ID)
+    const result = (await tool.execute(setup, '', 'user-1', supabase as never)) as Record<string, unknown>
+    const preview = result.preview as Record<string, unknown>
+    expect(preview.accounting_method).toBe('accrual')
+    expect('accounting_method_defaulted' in preview).toBe(false)
+  })
+
   it('previews without creating when confirm is not true', async () => {
     const supabase = supabaseWithTeam(TEAM_ID)
     const result = (await tool.execute(setup, '', 'user-1', supabase as never)) as Record<string, unknown>

extensions/general/mcp-server/__tests__/lookup-company.test.ts

@@ -83,7 +83,9 @@ describe('gnubok_lookup_company', () => {
 
     const ask = result.still_to_ask as string[]
     expect(ask.some((q) => q.startsWith('moms_period ('))).toBe(true)
-    expect(ask.some((q) => q.startsWith('accounting_method'))).toBe(true)
+    // accounting_method defaults by form in create_company (flagged in its
+    // preview) and is deliberately not a question here.
+    expect(ask.some((q) => q.startsWith('accounting_method'))).toBe(false)
     // Registry facts are confirmed, never re-asked.
     expect(ask.some((q) => q.startsWith('entity_type'))).toBe(false)
     expect(ask.some((q) => q.startsWith('vat_registered'))).toBe(false)

extensions/general/mcp-server/server.ts

@@ -3126,7 +3126,9 @@ export const tools: McpTool[] = [
       if (!vatIsFact) stillToAsk.push('vat_registered (the registry shows no VAT registration; confirm with the user)')
       if (vatIsFact) stillToAsk.push('moms_period (monthly, quarterly or yearly; never guess)')
       else stillToAsk.push('moms_period IF vat_registered turns out true')
-      stillToAsk.push('accounting_method (accrual = faktureringsmetoden, cash = kontantmetoden; never guess)')
+      // accounting_method is deliberately NOT in this list: gnubok_create_company
+      // defaults it by form (AB accrual, EF cash) and flags the default in the
+      // preview, where the user confirms or overrides it in the same "ja".
 
       const startMonth = parseStartMonthDay(lookup.fiscalYear?.startMonthDay)
       // No closed fiscal period in the registry = no annual report filed yet
@@ -3182,7 +3184,7 @@ export const tools: McpTool[] = [
         still_to_ask: stillToAsk,
         warnings,
         instructions:
-          'Present the company facts as a short summary for the user to CONFIRM (name, address, F-skatt, VAT status; do not re-ask them). Then ask ONLY the still_to_ask questions, merge the answers into suggested_create_company_input, and call gnubok_create_company (preview first, read it back, then confirm=true).',
+          'Present the company facts as a short summary for the user to CONFIRM (name, address, F-skatt, VAT status; do not re-ask them). An established company with F-skatt/VAT is the NORMAL case even when the user says "nytt bolag" (new = new to Accounted): never refuse or second-guess the orgnr because the company looks established. Ask ONLY the still_to_ask questions, merge answers into suggested_create_company_input, and call gnubok_create_company (preview, read back incl. the defaulted accounting method, then confirm=true).',
       }
     },
   },
@@ -3191,7 +3193,7 @@ export const tools: McpTool[] = [
     name: 'gnubok_create_company',
     title: 'Create Company',
     description:
-      'Create a NEW company for the connected user, set up for bookkeeping (chart, settings, first fiscal period, tax deadlines; 30-day trial). Call gnubok_lookup_company FIRST to prefill facts from the orgnr. Preview (no confirm), read it back, then confirm=true. Skill: onboarding.',
+      'Create a NEW company, set up for bookkeeping (chart, settings, first fiscal period, tax deadlines; 30-day trial). Ask ONLY orgnr + moms period: gnubok_lookup_company prefills the rest, accounting_method defaults by form. Preview (no confirm), read back, then confirm=true.',
     inputSchema: {
       type: 'object',
       additionalProperties: false,
@@ -3201,7 +3203,7 @@ export const tools: McpTool[] = [
         org_number: { type: 'string', description: '10 digits; required when VAT-registered' },
         vat_registered: { type: 'boolean' },
         moms_period: { type: 'string', enum: ['monthly', 'quarterly', 'yearly'], description: 'Required when vat_registered' },
-        accounting_method: { type: 'string', enum: ['accrual', 'cash'] },
+        accounting_method: { type: 'string', enum: ['accrual', 'cash'], description: 'Omit to default by form: aktiebolag accrual, enskild firma cash; the preview flags the default' },
         f_skatt: { type: 'boolean' },
         fiscal_year_start_month: { type: 'integer', minimum: 1, maximum: 12 },
         first_fiscal_year: {
@@ -3217,7 +3219,7 @@ export const tools: McpTool[] = [
         team_id: { type: 'string', format: 'uuid' },
         confirm: { type: 'boolean', description: 'true creates; omitted = preview' },
       },
-      required: ['name', 'entity_type', 'vat_registered', 'accounting_method', 'f_skatt'],
+      required: ['name', 'entity_type', 'vat_registered', 'f_skatt'],
     },
     outputSchema: {
       type: 'object',
@@ -3258,7 +3260,18 @@ export const tools: McpTool[] = [
         vat_registered: parsed.data.vat_registered,
         vat_number: (plan.input.settings.vat_number as string | null) ?? null,
         moms_period: parsed.data.vat_registered ? parsed.data.moms_period ?? null : null,
-        accounting_method: parsed.data.accounting_method,
+        accounting_method: plan.resolved.accountingMethod,
+        // Present, never silent: the readback must name the defaulted method
+        // so the user can override it before confirm. The cash default also
+        // carries its eligibility condition (BFL 4 kap 4 §): the registry
+        // cannot verify turnover, so the human must.
+        ...(plan.resolved.accountingMethodDefaulted ? { accounting_method_defaulted: true } : {}),
+        ...(plan.resolved.accountingMethodDefaulted && plan.resolved.accountingMethod === 'cash'
+          ? {
+              accounting_method_note:
+                'Kontantmetoden förutsätter en omsättning som normalt understiger 3 MSEK (BFL 4 kap 4 §); annars gäller faktureringsmetoden. Bekräfta detta med användaren.',
+            }
+          : {}),
         f_skatt: parsed.data.f_skatt,
         fiscal_period: plan.fiscalPeriod,
         team_id: teamId,
@@ -3270,7 +3283,7 @@ export const tools: McpTool[] = [
           requires_confirmation: true,
           preview,
           message:
-            'Nothing was created. Read the preview back to the user (especially the fiscal period dates and the VAT setup), then call gnubok_create_company again with the same arguments and confirm=true.',
+            'Nothing was created. Read the preview back to the user (especially the fiscal period dates, the VAT setup, and the accounting method when accounting_method_defaulted is true: name the default and let them override), then call gnubok_create_company again with the same arguments and confirm=true.',
         }
       }
 

extensions/general/mcp-server/skills/onboarding.ts

@@ -54,9 +54,14 @@ Rules baked into that split (same as the web onboarding):
 - **F-skatt** from the registry is a fact, both true and false.
 - **VAT** is a fact ONLY when positively registered. "No VAT registration
   found" is a question, never an assumption (ML 17 kap 24 §).
-- **Moms period** and **accounting method** are ALWAYS the user's answer.
-  Rules of thumb if unsure: under 1 MSEK turnover may report VAT yearly,
-  under 40 MSEK quarterly, above monthly; cash method only under 3 MSEK.
+- **Moms period** is ALWAYS the user's answer when VAT-registered. Rules of
+  thumb if unsure: under 1 MSEK turnover may report VAT yearly, under 40
+  MSEK quarterly, above monthly.
+- **Accounting method is NOT a question**: it defaults by form (AB =
+  faktureringsmetoden, enskild firma = kontantmetoden) and the preview
+  flags the default. Name it in the readback ("faktureringsmetoden,
+  standard för AB, säg till om du vill ha kontantmetoden") so the user can
+  override in the same "ja". Cash requires turnover under 3 MSEK.
 - **Enskild firma name**: verksamhetsnamnet is freely choosable; suggest the
   registered name but let the user pick. An AB's registered name is a fact.
 - **Fiscal year**: registry data becomes a confirm question, never an open