Fix/vat parent accounts (#438)
* feat(enable-banking): add support for account selection and syncing - Updated StoredAccount interface to include an 'enabled' flag for account syncing preferences. - Enhanced ensureFiscalPeriod function to handle overlapping fiscal periods with posted entries and opening balances. - Added tests for fiscal period validation and account syncing logic. - Implemented AccountPickerDialog component for user account selection. - Created API routes for PATCH /accounts and POST /sync to manage account syncing. - Introduced 'pending_selection' status for bank connections to allow user account selection before syncing. - Updated database migration to support new connection status and backfill existing accounts with enabled=true. * feat(enable-banking): implement account selection and consent event logging --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Opus 4.7
Claude Opus 4.7
parent
d0fbc2b616
commit
a53a119a2e
@@ -0,0 +1,76 @@
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import { Ratelimit } from '@upstash/ratelimit'
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import { Redis } from '@upstash/redis'
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import { NextResponse } from 'next/server'
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let redis: Redis | null = null
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function getRedis(): Redis | null {
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if (redis) return redis
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const url = process.env.UPSTASH_REDIS_REST_URL
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const token = process.env.UPSTASH_REDIS_REST_TOKEN
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if (!url || !token) return null
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redis = new Redis({ url, token })
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return redis
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}
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const limiters = new Map<string, Ratelimit>()
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function getLimiter(prefix: string, maxRequests: number, windowMs: number): Ratelimit | null {
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const key = `${prefix}:${maxRequests}:${windowMs}`
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const cached = limiters.get(key)
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if (cached) return cached
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const client = getRedis()
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if (!client) return null
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const limiter = new Ratelimit({
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redis: client,
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limiter: Ratelimit.slidingWindow(maxRequests, `${windowMs} ms`),
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prefix,
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analytics: false,
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})
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limiters.set(key, limiter)
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return limiter
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}
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export interface RateLimitOptions {
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prefix: string
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identifier: string
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maxRequests: number
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windowMs: number
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}
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export interface RateLimitResult {
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ok: boolean
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response?: NextResponse
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}
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/**
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* HTTP rate limit check using Upstash Ratelimit (sliding window).
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*
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* Returns `{ ok: true }` when the request is allowed.
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* Returns `{ ok: false, response }` with a 429 NextResponse when blocked.
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*
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* No-ops (allows the request) when Upstash env vars are not configured —
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* intentional so local dev and self-hosted deployments without Redis still work.
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* Production hosted deployments must set UPSTASH_REDIS_REST_URL/TOKEN for the
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* limit to be enforced; absence is logged once at startup by other call sites.
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*/
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export async function checkRateLimit(opts: RateLimitOptions): Promise<RateLimitResult> {
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const limiter = getLimiter(opts.prefix, opts.maxRequests, opts.windowMs)
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if (!limiter) return { ok: true }
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const { success, reset, limit, remaining } = await limiter.limit(opts.identifier)
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if (success) return { ok: true }
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const retryAfterSec = Math.max(1, Math.ceil((reset - Date.now()) / 1000))
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const response = NextResponse.json(
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{ error: 'För många förfrågningar. Försök igen om en stund.' },
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{ status: 429 }
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)
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response.headers.set('Retry-After', String(retryAfterSec))
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response.headers.set('X-RateLimit-Limit', String(limit))
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response.headers.set('X-RateLimit-Remaining', String(remaining))
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response.headers.set('X-RateLimit-Reset', String(Math.ceil(reset / 1000)))
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return { ok: false, response }
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}
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@@ -39,6 +39,11 @@ const PERSISTED_EVENT_TYPES: CoreEventType[] = [
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'mcp.tool_called',
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'mcp.tools_list_called',
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'mcp.resource_read',
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// Bank connection consent lifecycle — required audit trail per ASVS V16
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// and GDPR Art.30 (records of processing) for PSD2 consent decisions.
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'bank_connection.consent_granted',
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'bank_connection.account_selection_changed',
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'bank_connection.revoked',
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]
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// Excluded (with reasoning):
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@@ -65,6 +70,13 @@ function extractEntityId(payload: Record<string, unknown>): string | null {
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}
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}
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// Flat-string ID fields on events that don't carry a full entity object.
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// Bank connection events fall into this category — the connection lives in
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// an extension table, so we record its id directly.
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if (typeof payload.connectionId === 'string') {
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return payload.connectionId
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}
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// For journal_entry.corrected: use the corrected entry's ID
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if ('corrected' in payload) {
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const corrected = payload.corrected
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@@ -35,6 +35,11 @@ export type CoreEvent =
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| { type: 'transaction.synced'; payload: { transactions: Transaction[]; userId: string; companyId: string } }
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| { type: 'transaction.categorized'; payload: { transaction: Transaction; account: string; taxCode: string; userId: string; companyId: string } }
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| { type: 'transaction.reconciled'; payload: { transaction: Transaction; journalEntryId: string; method: ReconciliationMethod; userId: string; companyId: string } }
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// Bank connection lifecycle — consent + account selection are the
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// GDPR/PSD2 audit points; emitted to event_log for compliance trail.
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| { type: 'bank_connection.consent_granted'; payload: { connectionId: string; bankName: string | null; accountCount: number; consentExpiresAt: string | null; userId: string; companyId: string } }
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| { type: 'bank_connection.account_selection_changed'; payload: { connectionId: string; bankName: string | null; previousStatus: string; newStatus: string; enabledCount: number; totalCount: number; userId: string; companyId: string } }
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| { type: 'bank_connection.revoked'; payload: { connectionId: string; bankName: string | null; userId: string; companyId: string } }
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// Periods
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| { type: 'period.locked'; payload: { period: FiscalPeriod; userId: string; companyId: string } }
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| { type: 'period.unlocked'; payload: { period: FiscalPeriod; userId: string; companyId: string } }
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@@ -422,7 +422,7 @@ describe('ensureFiscalPeriod validation', () => {
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expect(id).toBe('existing-period-id')
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})
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it('rejects when an existing period overlaps the range but does not fully contain it', async () => {
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it('rejects when an existing period overlaps the range but already has posted entries', async () => {
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// Regression: previously fell through to the overlapping period silently,
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// which stamped every imported voucher with a fiscal_period_id whose
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// window did not cover the voucher's own entry_date — breaking the SIE
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@@ -437,6 +437,80 @@ describe('ensureFiscalPeriod validation', () => {
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period_start: '2026-01-01',
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period_end: '2026-12-31',
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name: 'Räkenskapsår 2026',
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is_closed: false,
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locked_at: null,
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opening_balances_set: false,
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},
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],
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error: null,
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},
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{ data: [{ id: 'entry-1' }], error: null }, // journal_entries — has at least one
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])
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await expect(
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ensureFiscalPeriod(
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supabase as unknown as Supabase,
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'company-id',
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'2025-03-01', // Capelix-style broken FY March–Feb
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'2026-02-28',
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),
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).rejects.toThrow(/Inställningar → Företag/)
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})
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it('replaces an overlapping period when it is empty (onboarding-seeded)', async () => {
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// Real-world Zerify AB case: onboarding seeded Räkenskapsår 2026 =
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// 2026-01-01 – 2026-12-31; the user has a förlängt första räkenskapsår
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// 2025-10-20 – 2026-12-31 (BFL 3 kap.) and imports an SIE for it.
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// The seeded period carries no data, so we replace it.
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const { supabase, enqueueMany } = createQueuedMockSupabase()
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enqueueMany([
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{ data: null, error: null }, // containing check — no match
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{
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data: [
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{
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id: 'seeded-2026',
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period_start: '2026-01-01',
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period_end: '2026-12-31',
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name: 'Räkenskapsår 2026',
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is_closed: false,
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locked_at: null,
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opening_balances_set: false,
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},
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],
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error: null,
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},
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{ data: [], error: null }, // journal_entries — none
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{ data: [], error: null }, // earlier-period check — none (mid-month start)
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{ data: null, error: null }, // delete result
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{ data: { id: 'replaced-id' }, error: null }, // insert result
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])
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const id = await ensureFiscalPeriod(
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supabase as unknown as Supabase,
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'company-id',
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'2025-10-20',
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'2026-12-31',
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)
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expect(id).toBe('replaced-id')
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})
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it('refuses to replace an overlapping period whose opening balances are already set', async () => {
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// opening_balances_set: true short-circuits the replaceability gate before
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// we even look at journal_entries — the period clearly carries user data.
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const { supabase, enqueueMany } = createQueuedMockSupabase()
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enqueueMany([
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{ data: null, error: null },
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{
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data: [
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{
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id: 'with-ib-2026',
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period_start: '2026-01-01',
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period_end: '2026-12-31',
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name: 'Räkenskapsår 2026',
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is_closed: false,
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locked_at: null,
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opening_balances_set: true,
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},
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],
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error: null,
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@@ -447,8 +521,38 @@ describe('ensureFiscalPeriod validation', () => {
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ensureFiscalPeriod(
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supabase as unknown as Supabase,
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'company-id',
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'2025-03-01', // Capelix-style broken FY March–Feb
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'2026-02-28',
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'2025-10-20',
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'2026-12-31',
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),
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).rejects.toThrow(/Inställningar → Företag/)
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})
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it('refuses to replace an overlapping period that is locked', async () => {
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const { supabase, enqueueMany } = createQueuedMockSupabase()
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enqueueMany([
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{ data: null, error: null },
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{
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data: [
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{
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id: 'locked-2026',
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period_start: '2026-01-01',
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period_end: '2026-12-31',
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name: 'Räkenskapsår 2026',
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is_closed: false,
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locked_at: '2026-03-15T10:00:00Z',
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opening_balances_set: false,
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},
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],
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error: null,
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},
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])
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await expect(
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ensureFiscalPeriod(
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supabase as unknown as Supabase,
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'company-id',
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'2025-10-20',
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'2026-12-31',
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),
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).rejects.toThrow(/överlappar men matchar inte/)
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})
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+56
-12
@@ -236,28 +236,53 @@ export async function ensureFiscalPeriod(
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return containing.id
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}
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// If an existing period overlaps the requested range but does not fully
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// contain it, we MUST refuse — silently reusing it would stamp every
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// imported voucher with a fiscal_period_id whose date window doesn't match
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// the voucher's own date. That breaks the SIE invariant that #VER dates fall
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// inside #RAR, breaks BFL 5 kap. (verifikationsnummer per räkenskapsår),
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// and produces wrong-shaped trial balances per period.
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// An overlapping-but-not-containing period needs to be split into two cases:
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// - The period has any real content (posted entries, opening balances set,
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// closed, or locked): refuse. Silently reusing it would stamp imported
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// vouchers with a fiscal_period_id whose date window doesn't match the
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// voucher's own date — breaking the SIE invariant that #VER dates fall
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// inside #RAR and BFL 5 kap. (verifikationsnummer per räkenskapsår).
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// - The period is empty (onboarding-seeded with the default calendar year
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// but never used): replace it. The user has a förlängt räkenskapsår per
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// BFL 3 kap. that doesn't match the seeded period, and the seeded period
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// carries no data to preserve.
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const { data: overlapping } = await supabase
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.from('fiscal_periods')
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.select('id, period_start, period_end, name')
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.select('id, period_start, period_end, name, is_closed, locked_at, opening_balances_set')
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.eq('company_id', companyId)
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.lte('period_start', endDate)
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.gte('period_end', startDate)
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.order('period_start', { ascending: false })
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.limit(1)
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let periodToReplaceId: string | null = null
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if (overlapping && overlapping.length > 0) {
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const existing = overlapping[0]
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throw new Error(
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`SIE-filens räkenskapsår (${startDate} – ${endDate}) överlappar men matchar inte ett befintligt räkenskapsår i gnubok ` +
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`(${existing.name}: ${existing.period_start} – ${existing.period_end}). ` +
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`Justera räkenskapsåret i Inställningar → Räkenskap så att det matchar SIE-filen exakt, eller importera en SIE-fil som täcker exakt samma period.`
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)
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const replaceableGateOpen =
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!existing.is_closed && !existing.locked_at && !existing.opening_balances_set
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let hasEntries = true
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if (replaceableGateOpen) {
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const { data: existingEntries } = await supabase
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.from('journal_entries')
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.select('id')
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.eq('fiscal_period_id', existing.id)
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.eq('company_id', companyId)
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.limit(1)
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hasEntries = (existingEntries?.length ?? 0) > 0
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}
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if (!replaceableGateOpen || hasEntries) {
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throw new Error(
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`SIE-filens räkenskapsår (${startDate} – ${endDate}) överlappar men matchar inte ett befintligt räkenskapsår i gnubok ` +
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`(${existing.name}: ${existing.period_start} – ${existing.period_end}). ` +
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`Justera räkenskapsåret i Inställningar → Företag så att det matchar SIE-filen exakt, eller importera en SIE-fil som täcker exakt samma period.`
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)
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}
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periodToReplaceId = existing.id
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}
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// Pre-validate against the DB-side enforce_period_start_day trigger so the
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@@ -295,6 +320,25 @@ export async function ensureFiscalPeriod(
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)
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}
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// All date validation passed. If we identified an empty seeded period above,
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// delete it now — deferring the destructive step until after every check
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// keeps the seeded period intact when an SIE has malformed dates.
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// FK cascades: account_balances, voucher_sequences, voucher_gap_explanations
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// are ON DELETE CASCADE (all empty for a seeded period); sie_imports is
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// ON DELETE SET NULL; journal_entries is ON DELETE RESTRICT but we already
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// verified zero rows above.
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if (periodToReplaceId) {
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const { error: deleteError } = await supabase
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.from('fiscal_periods')
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.delete()
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.eq('id', periodToReplaceId)
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.eq('company_id', companyId)
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if (deleteError) {
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throw new Error(`Kunde inte ersätta automatiskt skapat räkenskapsår: ${deleteError.message}`)
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}
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}
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// Create new fiscal period
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const startYear = startParts.year
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const endYear = endParts.year
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@@ -918,3 +918,135 @@ describe('SKV §4.1.1.4 cross-field contracts', () => {
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expect(r.ruta49).toBe(expected)
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})
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})
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// ============================================================
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// Parent/summary BAS accounts — 2610/2620/2630 (output),
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// 2618/2628/2638 (vilande), 2640 (input parent).
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//
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// Users who post directly to the group account (manual entries, SIE imports,
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// alternate templates) had their balances silently dropped before this fix
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// because only the leaf accounts were mapped.
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// ============================================================
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describe('calculateVatDeclaration — parent/summary accounts', () => {
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it('maps 2610 (parent) to ruta10 when posted directly', async () => {
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results = [
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{
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data: [
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{ account_number: '1910', debit_amount: 12500, credit_amount: 0 },
|
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{ account_number: '3001', debit_amount: 0, credit_amount: 10000 },
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{ account_number: '2610', debit_amount: 0, credit_amount: 2500 },
|
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],
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error: null,
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},
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{ data: [], error: null },
|
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]
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const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
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expect(result.rutor.ruta05).toBe(10000)
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expect(result.rutor.ruta10).toBe(2500)
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expect(result.rutor.ruta49).toBe(2500) // owed, not refund
|
||||
})
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it('maps 2620 (parent) to ruta11 and 2630 (parent) to ruta12', async () => {
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results = [
|
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{
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data: [
|
||||
{ account_number: '2620', debit_amount: 0, credit_amount: 600 },
|
||||
{ account_number: '2630', debit_amount: 0, credit_amount: 180 },
|
||||
],
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||||
error: null,
|
||||
},
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
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||||
expect(result.rutor.ruta11).toBe(600)
|
||||
expect(result.rutor.ruta12).toBe(180)
|
||||
})
|
||||
|
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it('maps vilande output VAT (2618/2628/2638) to ruta10/11/12', async () => {
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// Vilande accounts hold output VAT for invoices that have been sent but not
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// yet paid, used by cash-method bookkeepers per BFNAR 2006:1.
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results = [
|
||||
{
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||||
data: [
|
||||
{ account_number: '2618', debit_amount: 0, credit_amount: 500 },
|
||||
{ account_number: '2628', debit_amount: 0, credit_amount: 120 },
|
||||
{ account_number: '2638', debit_amount: 0, credit_amount: 60 },
|
||||
],
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||||
error: null,
|
||||
},
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||||
|
||||
expect(result.rutor.ruta10).toBe(500)
|
||||
expect(result.rutor.ruta11).toBe(120)
|
||||
expect(result.rutor.ruta12).toBe(60)
|
||||
})
|
||||
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||||
it('sums parent and sub-account balances on the same ruta', async () => {
|
||||
// If a ledger has activity on both the parent and the sub-accounts (mixed
|
||||
// bookkeeping practice, SIE imports, etc.), the ruta reflects the literal
|
||||
// ledger total — accounting truth wins.
|
||||
results = [
|
||||
{
|
||||
data: [
|
||||
{ account_number: '2610', debit_amount: 0, credit_amount: 1000 },
|
||||
{ account_number: '2611', debit_amount: 0, credit_amount: 500 },
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||||
|
||||
expect(result.rutor.ruta10).toBe(1500)
|
||||
})
|
||||
|
||||
it('maps 2640 (input VAT parent) to ruta48', async () => {
|
||||
results = [
|
||||
{
|
||||
data: [
|
||||
{ account_number: '2640', debit_amount: 200, credit_amount: 0 },
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
|
||||
|
||||
expect(result.rutor.ruta48).toBe(200)
|
||||
expect(result.rutor.ruta49).toBe(-200) // refund
|
||||
})
|
||||
|
||||
it('reproduces the user-reported bug: 2610 balance now reaches ruta10', async () => {
|
||||
// Customer screenshot scenario (simplified): 3001 + 2610 booked with the
|
||||
// correct VAT amount on the parent account. Before the fix, ruta10 read 0
|
||||
// and ruta49 incorrectly showed a refund.
|
||||
results = [
|
||||
{
|
||||
data: [
|
||||
{ account_number: '3001', debit_amount: 0, credit_amount: 21600 },
|
||||
{ account_number: '2610', debit_amount: 0, credit_amount: 9768 },
|
||||
{ account_number: '2641', debit_amount: 7048.45, credit_amount: 0 },
|
||||
],
|
||||
error: null,
|
||||
},
|
||||
{ data: [], error: null },
|
||||
]
|
||||
|
||||
const result = await calculateVatDeclaration(supabase, 'company-1', 'yearly', 2025, 1)
|
||||
|
||||
expect(result.rutor.ruta05).toBe(21600)
|
||||
expect(result.rutor.ruta10).toBe(9768)
|
||||
expect(result.rutor.ruta48).toBe(7048.45)
|
||||
expect(result.rutor.ruta49).toBe(2719.55) // 9768 − 7048.45, owed (was −7048.45 pre-fix)
|
||||
})
|
||||
})
|
||||
|
||||
@@ -28,9 +28,12 @@ import type {
|
||||
* (`.claude/skills/swedish-vat/references/vat-compliance-reference.md` §7).
|
||||
*
|
||||
* Output VAT (261x/262x/263x) → ruta 10/11/12 per rate (credit balance)
|
||||
* Includes parent/summary accounts (2610/2620/2630) for users who post
|
||||
* directly to the group account, and vilande accounts (2618/2628/2638)
|
||||
* used by cash-method bookkeepers for invoices not yet paid.
|
||||
* Reverse charge output (2614/2624/2634) → ruta 30/31/32 (credit)
|
||||
* Import VAT (2615/2625/2635) → ruta 60/61/62 (credit)
|
||||
* Input VAT (2641-2649) → ruta 48 (debit)
|
||||
* Input VAT (2640-2649) → ruta 48 (debit), incl. parent 2640
|
||||
* Domestic taxable sales (3001-3003) → ruta 05 (credit)
|
||||
* Uttag (3401-3403) → ruta 06 (credit)
|
||||
* EU goods (3108) → ruta 35; EU services (3308) → ruta 39 (credit)
|
||||
@@ -46,25 +49,32 @@ import type {
|
||||
*/
|
||||
const ACCOUNT_RUTA: Record<string, { box: keyof VatDeclarationRutor; side: 'credit' | 'debit' }> = {
|
||||
// Output VAT 25% → ruta 10
|
||||
'2610': { box: 'ruta10', side: 'credit' }, // Utgående moms 25% (summary/parent)
|
||||
'2611': { box: 'ruta10', side: 'credit' }, // Försäljning inom Sverige
|
||||
'2612': { box: 'ruta10', side: 'credit' }, // Egna uttag
|
||||
'2613': { box: 'ruta10', side: 'credit' }, // Uthyrning (frivillig skattskyldighet)
|
||||
'2616': { box: 'ruta10', side: 'credit' }, // Vinstmarginalbeskattning
|
||||
'2618': { box: 'ruta10', side: 'credit' }, // Vilande utgående moms 25%
|
||||
// Output VAT 12% → ruta 11
|
||||
'2620': { box: 'ruta11', side: 'credit' }, // Utgående moms 12% (summary/parent)
|
||||
'2621': { box: 'ruta11', side: 'credit' },
|
||||
'2622': { box: 'ruta11', side: 'credit' }, // Egna uttag
|
||||
'2623': { box: 'ruta11', side: 'credit' }, // Uthyrning
|
||||
'2626': { box: 'ruta11', side: 'credit' }, // VMB
|
||||
'2628': { box: 'ruta11', side: 'credit' }, // Vilande utgående moms 12%
|
||||
// Output VAT 6% → ruta 12
|
||||
'2630': { box: 'ruta12', side: 'credit' }, // Utgående moms 6% (summary/parent)
|
||||
'2631': { box: 'ruta12', side: 'credit' },
|
||||
'2632': { box: 'ruta12', side: 'credit' }, // Egna uttag
|
||||
'2633': { box: 'ruta12', side: 'credit' }, // Uthyrning
|
||||
'2636': { box: 'ruta12', side: 'credit' }, // VMB
|
||||
'2638': { box: 'ruta12', side: 'credit' }, // Vilande utgående moms 6%
|
||||
// Reverse charge output VAT → ruta 30/31/32
|
||||
'2614': { box: 'ruta30', side: 'credit' },
|
||||
'2624': { box: 'ruta31', side: 'credit' },
|
||||
'2634': { box: 'ruta32', side: 'credit' },
|
||||
// Input VAT → ruta 48
|
||||
'2640': { box: 'ruta48', side: 'debit' }, // Ingående moms (summary/parent)
|
||||
'2641': { box: 'ruta48', side: 'debit' }, // Debiterad ingående moms
|
||||
'2642': { box: 'ruta48', side: 'debit' }, // Frivillig skattskyldighet
|
||||
'2645': { box: 'ruta48', side: 'debit' }, // Förvärv utlandet (EU/non-EU RC)
|
||||
|
||||
Reference in New Issue
Block a user