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Fix/build (#1041)

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* fix(bookkeeping): harden correction account changes

* feat(tax): enhance tax deadline generation with new settings and filing methods

- Added new company settings: tax_turnover_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, and periodisk_sammanstallning_filing_method.
- Updated deadline generation logic to accommodate new settings affecting VAT and employer declaration deadlines.
- Implemented tests for new functionality, ensuring that completed obligations are preserved and not replaced by new pending rows.
- Introduced a cron job to backfill missing tax deadlines for companies with settings but no upcoming deadlines.
- Updated API routes for generating tax deadlines and handling cron jobs.
- Modified database schema to include new columns for tax filing profiles and constraints for filing methods.

* fix(invoices): record credit note reconciliation guard

* fix(tax): correct automatic deadline settings

* fix(tax): key AGI deadline to VAT taxable base and add storforetag payment deadline

The 26th filing day for the skattedeklaration (AGI and VAT together) hinges
on one statutory measure, a VAT taxable base above SEK 40 million (SFL 26
kap.), not a separate employer turnover. Drop employer_turnover_over_40m and
derive the AGI schedule from vat_registered plus vat_taxable_base_over_40m,
so a non-VAT-reporting employer is never shown the 26th when its binding
date is the 12th.

Also:
- add a skatteinbetalning deadline row (12th, 17 January) for storforetag,
  whose deducted tax and employer contributions are due before the 26th
  filing date
- normalize legally incoherent over-40m flag combinations to the earlier
  small-company schedule in a follow-up migration
- replace hardcoded 27 December dates with the banking-day adjustment
- extend the 40m help text to cover the SKV-decided early filing election
  and the payment-still-on-the-12th rule
- document the regeneration race repaired by the daily backfill cron

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

* feat(migrations): add AGI and VAT filing logic with employer column removal

* feat(settings): implement VAT registration logic and update related flags; enhance deadline handling

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Mattsson
2026-07-17 00:52:57 +02:00
committed by GitHub
co-authored by Claude Fable 5
parent 1443235cec
commit a5e37d3510
32 changed files with 1978 additions and 259 deletions
Download Patch File Download Diff File Expand all files Collapse all files
app/api/settings/__tests__/route.test.ts
+154 -7
View File
@@ -19,14 +19,21 @@ vi.mock('@/lib/auth/require-write', () => ({
requireWritePermission: (...args: unknown[]) => requireWriteMock(...args),
}))
vi.mock('@/lib/tax/deadline-generator', () => ({
didTaxFieldsChange: vi.fn().mockReturnValue(false),
regenerateTaxDeadlinesForUser: vi.fn().mockResolvedValue(undefined),
shouldRegenerateTaxDeadlines: vi.fn(
(changed: boolean, count: number) => changed || count === 0,
),
const deadlineMocks = vi.hoisted(() => ({
regenerate: vi.fn().mockResolvedValue(undefined),
}))
// Mock only the function that writes to the database. The field detector,
// settings normalizer, and regeneration predicate stay real so these tests
// fail if a new tax-relevant field stops triggering regeneration.
vi.mock('@/lib/tax/deadline-generator', async (importOriginal) => {
const actual = await importOriginal<typeof import('@/lib/tax/deadline-generator')>()
return {
...actual,
regenerateTaxDeadlinesForUser: deadlineMocks.regenerate,
}
})
import { PUT } from '../route'
import { regenerateTaxDeadlinesForUser } from '@/lib/tax/deadline-generator'
@@ -87,6 +94,37 @@ describe('PUT /api/settings', () => {
expect(status).toBe(200)
expect(body.data.company_name).toBe('New Name')
expect(deadlineMocks.regenerate).not.toHaveBeenCalled()
})
it('regenerates deadlines when unchanged tax settings are saved', async () => {
const settings = {
company_id: 'company-1',
entity_type: 'aktiebolag',
moms_period: 'monthly',
f_skatt: true,
vat_registered: false,
pays_salaries: false,
fiscal_year_start_month: 1,
onboarding_complete: true,
}
enqueueMany([
{ data: settings },
{ data: { id: 's1', ...settings } },
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { f_skatt: true, vat_registered: false },
})
const response = await PUT(request, { params: Promise.resolve({}) })
expect(response.status).toBe(200)
expect(deadlineMocks.regenerate).toHaveBeenCalledWith(
supabase,
'company-1',
expect.objectContaining({ entity_type: 'aktiebolag', f_skatt: true }),
)
})
it('updates all three reminder thresholds', async () => {
@@ -149,9 +187,11 @@ describe('PUT /api/settings', () => {
{ data: null, count: 0 }, // no system deadlines -> self-heal generation
])
// A save with NO tax-relevant field: only the zero-count self-heal path
// can trigger regeneration here.
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { f_skatt: true },
body: { company_name: 'Self Heal AB' },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
@@ -160,6 +200,65 @@ describe('PUT /api/settings', () => {
expect(vi.mocked(regenerateTaxDeadlinesForUser)).toHaveBeenCalledOnce()
})
it('clears VAT-dependent flags when VAT registration is turned off', async () => {
const settings = {
company_id: 'company-1',
entity_type: 'aktiebolag',
vat_registered: true,
vat_number: 'SE556012579001',
moms_period: 'quarterly',
vat_taxable_base_over_40m: false,
vat_has_eu_trade: true,
periodisk_sammanstallning_enabled: true,
onboarding_complete: true,
}
enqueueMany([
{ data: settings },
{
data: {
...settings,
id: 's1',
vat_registered: false,
vat_has_eu_trade: false,
periodisk_sammanstallning_enabled: false,
},
},
])
// Without the coercion this request 400s: the stored PS flag stays
// effective while registration is being switched off.
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { vat_registered: false },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(200)
expect(deadlineMocks.regenerate).toHaveBeenCalledOnce()
})
it('still rejects explicitly enabling the EU sales list without EU trade', async () => {
enqueue({
data: {
entity_type: 'aktiebolag',
vat_registered: true,
vat_number: 'SE556012579001',
moms_period: 'quarterly',
vat_has_eu_trade: false,
onboarding_complete: true,
},
})
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { periodisk_sammanstallning_enabled: true },
})
const response = await PUT(request, { params: Promise.resolve({}) })
expect(response.status).toBe(400)
})
it('does not regenerate tax deadlines when the company already has some', async () => {
enqueueMany([
{ data: { entity_type: 'aktiebolag', onboarding_complete: true } }, // oldSettings
@@ -202,6 +301,54 @@ describe('PUT /api/settings', () => {
expect(supabase.from).toHaveBeenCalledTimes(1)
})
it('rejects quarterly VAT when the VAT taxable base is above SEK 40 million', async () => {
enqueue({
data: {
entity_type: 'aktiebolag',
vat_registered: true,
vat_number: 'SE556012579001',
moms_period: 'quarterly',
vat_taxable_base_over_40m: false,
onboarding_complete: true,
},
})
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { vat_taxable_base_over_40m: true },
})
const response = await PUT(request, { params: Promise.resolve({}) })
expect(response.status).toBe(400)
expect(supabase.from).toHaveBeenCalledTimes(1)
})
it('allows EU-trade changes with quarterly VAT and regenerates deadlines', async () => {
const settings = {
company_id: 'company-1',
entity_type: 'aktiebolag',
vat_registered: true,
vat_number: 'SE556012579001',
moms_period: 'quarterly',
vat_taxable_base_over_40m: false,
vat_has_eu_trade: true,
onboarding_complete: true,
}
enqueueMany([
{ data: { ...settings, vat_has_eu_trade: false } },
{ data: settings },
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { vat_has_eu_trade: true },
})
const response = await PUT(request, { params: Promise.resolve({}) })
expect(response.status).toBe(200)
expect(deadlineMocks.regenerate).toHaveBeenCalledOnce()
})
it('returns 404 when the settings row does not exist', async () => {
enqueueMany([
{ data: { onboarding_complete: false } },
app/api/settings/route.ts
+61 -24
View File
@@ -1,6 +1,12 @@
import { NextResponse } from 'next/server'
import { withRouteContext } from '@/lib/api/with-route-context'
import { didTaxFieldsChange, regenerateTaxDeadlinesForUser, shouldRegenerateTaxDeadlines } from '@/lib/tax/deadline-generator'
import {
DEADLINE_SETTINGS_SELECT,
hasTaxRelevantFields,
regenerateTaxDeadlinesForUser,
shouldRegenerateTaxDeadlines,
toDeadlineSettings,
} from '@/lib/tax/deadline-generator'
import { validateBody } from '@/lib/api/validate'
import { UpdateSettingsSchema } from '@/lib/api/schemas'
@@ -36,11 +42,11 @@ export const GET = withRouteContext(
export const PUT = withRouteContext(
'settings.update',
async (request, { supabase, companyId }) => {
async (request, { supabase, companyId, log }) => {
// Fetch current settings to check for tax-relevant changes
const { data: oldSettings } = await supabase
.from('company_settings')
.select('entity_type, moms_period, f_skatt, vat_registered, vat_number, pays_salaries, fiscal_year_start_month, onboarding_complete, salary_vacation_year_basis, reminder_days_level_1, reminder_days_level_2, reminder_days_level_3')
.select(`${DEADLINE_SETTINGS_SELECT}, vat_number, onboarding_complete, salary_vacation_year_basis, reminder_days_level_1, reminder_days_level_2, reminder_days_level_3`)
.eq('company_id', companyId)
.single()
@@ -106,8 +112,23 @@ export const PUT = withRouteContext(
}
}
// Turning VAT registration off retires the VAT-dependent flags, and
// dropping EU trade retires the EU sales list: stale true values would
// otherwise block the save below or silently resurrect wrong deadlines
// when registration is re-enabled later. Same coherence rule as the
// 20260717070000 migration and the tax settings form.
if (body.vat_registered === false) {
body.vat_taxable_base_over_40m = false
body.vat_has_eu_trade = false
body.periodisk_sammanstallning_enabled = false
}
if (body.vat_has_eu_trade === false) {
body.periodisk_sammanstallning_enabled = false
}
// Validate: VAT-registered must have VAT number (ML 11 kap. 8§) and moms period (SFL 26 kap.)
const effectiveVatRegistered = body.vat_registered ?? oldSettings?.vat_registered
const effectiveMomsPeriod = body.moms_period ?? oldSettings?.moms_period
if (effectiveVatRegistered === true) {
const effectiveVatNumber = body.vat_number ?? oldSettings?.vat_number
if (!effectiveVatNumber) {
@@ -116,7 +137,6 @@ export const PUT = withRouteContext(
{ status: 400 }
)
}
const effectiveMomsPeriod = body.moms_period ?? oldSettings?.moms_period
if (!effectiveMomsPeriod) {
return NextResponse.json(
{ error: 'Momsperiod krävs när företaget är momsregistrerat (SFL 26 kap.)' },
@@ -125,6 +145,27 @@ export const PUT = withRouteContext(
}
}
const effectiveVatTaxableBaseOver40m =
body.vat_taxable_base_over_40m ?? oldSettings?.vat_taxable_base_over_40m ?? false
if (effectiveVatRegistered && effectiveVatTaxableBaseOver40m && effectiveMomsPeriod !== 'monthly') {
return NextResponse.json(
{ error: 'Företag med beskattningsunderlag över 40 miljoner kronor måste redovisa moms varje månad.' },
{ status: 400 },
)
}
const effectivePsEnabled =
body.periodisk_sammanstallning_enabled ??
oldSettings?.periodisk_sammanstallning_enabled ??
false
const effectiveEuTrade = body.vat_has_eu_trade ?? oldSettings?.vat_has_eu_trade ?? false
if (effectivePsEnabled && (!effectiveVatRegistered || !effectiveEuTrade)) {
return NextResponse.json(
{ error: 'Periodisk sammanställning kräver momsregistrering och EU-handel.' },
{ status: 400 },
)
}
const { data, error } = await supabase
.from('company_settings')
.update(body)
@@ -139,39 +180,35 @@ export const PUT = withRouteContext(
return NextResponse.json({ error: error.message }, { status: 500 })
}
// Regenerate tax deadlines when a tax-relevant field changed OR when the
// company has no system-generated deadlines yet. The latter is the common
// case: tax settings are filled at onboarding, so a later save with no
// tax-field change never triggered generation and the deadlines page stayed
// empty even though the settings were "filled in". Backfilling when the set
// is empty is safe: there is no existing progress/status to clobber.
const taxFieldsChanged = Boolean(oldSettings && didTaxFieldsChange(oldSettings, data))
// Regenerate when the save touches tax-relevant fields: the statutory
// dates are derived from them, and re-running also repairs rows created
// by older schedule logic or lost to an earlier generation failure. The
// generator preserves completed rows, so filing progress survives.
// Additionally self-heal when the company has no system deadlines at all:
// tax settings are filled at onboarding, so an unrelated later save may be
// the first chance to backfill an empty set.
const taxFieldsInBody = hasTaxRelevantFields(body)
let existingSystemDeadlineCount = 0
if (!taxFieldsChanged) {
if (!taxFieldsInBody) {
const { count, error: countError } = await supabase
.from('deadlines')
.select('id', { count: 'exact', head: true })
.eq('company_id', companyId)
.eq('source', 'system')
.eq('deadline_type', 'tax')
// Fail safe: on a count error, assume deadlines already exist so we do
// NOT delete+regenerate on a transient failure (regeneration would reset
// is_completed/status). A non-zero placeholder keeps the self-heal off.
// the status of pending rows). A non-zero placeholder keeps the
// self-heal off.
existingSystemDeadlineCount = countError ? 1 : (count ?? 0)
}
if (shouldRegenerateTaxDeadlines(taxFieldsChanged, existingSystemDeadlineCount)) {
if (shouldRegenerateTaxDeadlines(taxFieldsInBody, existingSystemDeadlineCount)) {
try {
await regenerateTaxDeadlinesForUser(supabase, companyId, {
entity_type: data.entity_type,
moms_period: data.moms_period,
f_skatt: data.f_skatt,
vat_registered: data.vat_registered,
pays_salaries: data.pays_salaries ?? false,
fiscal_year_start_month: data.fiscal_year_start_month,
})
console.log('Tax deadlines regenerated after settings change')
await regenerateTaxDeadlinesForUser(supabase, companyId, toDeadlineSettings(data))
log.info('tax deadlines regenerated after settings change')
} catch (err) {
console.error('Failed to regenerate tax deadlines:', err)
log.error('failed to regenerate tax deadlines', err as Error)
// Don't fail the settings update if deadline generation fails
}
}