Fix/build (#1041)

* 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>

components/bookkeeping/AccountCombobox.tsx

@@ -40,9 +40,10 @@ interface AccountComboboxProps {
   // internal one. Lets a parent imperatively focus the field (e.g. auto-advance
   // to the next konteringsrad's account on Enter: see JournalEntryForm.focusAccount).
   inputRef?: React.RefCallback<HTMLInputElement>
+  disabled?: boolean
 }
 
-export default function AccountCombobox({ value, accounts, onChange, onCommit, onCreateAccount, catalog, notActivatedLabel = 'Aktiveras vid bokföring', className, inputRef }: AccountComboboxProps) {
+export default function AccountCombobox({ value, accounts, onChange, onCommit, onCreateAccount, catalog, notActivatedLabel = 'Aktiveras vid bokföring', className, inputRef, disabled = false }: AccountComboboxProps) {
   const [search, setSearch] = useState(value)
   const [isOpen, setIsOpen] = useState(false)
   const [highlightedIndex, setHighlightedIndex] = useState(0)
@@ -247,11 +248,12 @@ export default function AccountCombobox({ value, accounts, onChange, onCommit, o
         placeholder="Sök konto…"
         className={`font-mono ${className ?? ''}`.trim()}
         autoComplete="off"
+        disabled={disabled}
       />
 
 
       {/* Dropdown */}
-      {isOpen && flatList.length > 0 && (
+      {isOpen && !disabled && flatList.length > 0 && (
         <div
           ref={listRef}
           className="absolute z-50 top-full left-0 mt-1 min-w-[24rem] w-[max(100%,34rem)] max-h-[300px] overflow-y-auto rounded-md border border-input bg-card shadow-md"
@@ -296,7 +298,7 @@ export default function AccountCombobox({ value, accounts, onChange, onCommit, o
       )}
 
       {/* Empty state */}
-      {isOpen && search.trim() && flatList.length === 0 && (
+      {isOpen && !disabled && search.trim() && flatList.length === 0 && (
         <div className="absolute z-50 top-full left-0 mt-1 min-w-[24rem] w-[max(100%,34rem)] rounded-md border border-input bg-card shadow-md p-3">
           <p className="text-sm text-muted-foreground">
             Hittade inget konto som matchar.

components/bookkeeping/CorrectionEntryDialog.tsx

@@ -1,7 +1,8 @@
 'use client'
 
-import { useState, useEffect } from 'react'
+import { useState, useEffect, useMemo } from 'react'
 import { useRouter } from 'next/navigation'
+import { useTranslations } from 'next-intl'
 import {
   Dialog,
   DialogContent,
@@ -21,9 +22,14 @@ import {
 import { nextLineDescriptionForAccountChange } from '@/components/bookkeeping/correction-line-description'
 import { useToast } from '@/components/ui/use-toast'
 import { getErrorMessage } from '@/lib/errors/get-error-message'
-import { Plus, Trash2 } from 'lucide-react'
+import { Loader2, Plus, Trash2 } from 'lucide-react'
 import { formatDate } from '@/lib/utils'
 import { formatVoucher } from '@/lib/bookkeeping/voucher-series-resolver'
+import {
+  changeCorrectionLineAccount,
+  getSelectableCorrectionCatalog,
+} from '@/lib/bookkeeping/correction-line-account'
+import { loadBasCatalog, type CatalogAccount } from '@/lib/bookkeeping/bas-catalog-client'
 import type { JournalEntry, JournalEntryLine, BASAccount } from '@/types'
 
 interface CorrectionLine {
@@ -43,11 +49,27 @@ interface Props {
 export default function CorrectionEntryDialog({ entry, open, onOpenChange, onCorrected }: Props) {
   const { toast } = useToast()
   const router = useRouter()
+  const t = useTranslations('journal_detail')
   const [accounts, setAccounts] = useState<BASAccount[]>([])
+  const [catalog, setCatalog] = useState<CatalogAccount[]>([])
+  const [accountsStatus, setAccountsStatus] = useState<'loading' | 'ready' | 'error'>('loading')
   const [lines, setLines] = useState<CorrectionLine[]>([])
   const [description, setDescription] = useState('')
   const [isSubmitting, setIsSubmitting] = useState(false)
 
+  const activeAccounts = useMemo(
+    () => accounts.filter((account) => account.is_active),
+    [accounts],
+  )
+  const selectableCatalog = useMemo(
+    () => getSelectableCorrectionCatalog(accounts, catalog),
+    [accounts, catalog],
+  )
+  const accountNameSources = useMemo(
+    () => [...accounts, ...catalog],
+    [accounts, catalog],
+  )
+
   const originalLines = ((entry.lines || []) as JournalEntryLine[])
     .slice()
     .sort((a, b) => a.sort_order - b.sort_order)
@@ -66,17 +88,26 @@ export default function CorrectionEntryDialog({ entry, open, onOpenChange, onCor
       // Pre-fill the verifikationstext with the same auto text the server
       // would generate; only a user edit is sent along (see handleSubmit).
       setDescription(autoCorrectionDescription(entry.description))
-      fetchAccounts()
+      void fetchAccounts()
     }
   }, [open, entry.id]) // eslint-disable-line react-hooks/exhaustive-deps
 
   async function fetchAccounts() {
+    setAccountsStatus('loading')
     try {
-      const res = await fetch('/api/bookkeeping/accounts')
+      const [res, basCatalog] = await Promise.all([
+        fetch('/api/bookkeeping/accounts?active=false'),
+        loadBasCatalog(),
+      ])
+      if (!res.ok) throw new Error(`accounts ${res.status}`)
       const { data } = await res.json()
       setAccounts(data || [])
+      setCatalog(basCatalog)
+      setAccountsStatus('ready')
     } catch {
-      // Accounts will be empty: user can still type account numbers manually
+      setAccounts([])
+      setCatalog([])
+      setAccountsStatus('error')
     }
   }
 
@@ -102,6 +133,14 @@ export default function CorrectionEntryDialog({ entry, open, onOpenChange, onCor
     )
   }
 
+  const updateLineAccount = (index: number, accountNumber: string) => {
+    setLines((prev) => prev.map((line, lineIndex) => (
+      lineIndex === index
+        ? changeCorrectionLineAccount(line, accountNumber, accountNameSources)
+        : line
+    )))
+  }
+
   const addLine = () => {
     setLines((prev) => [...prev, { account_number: '', debit_amount: '', credit_amount: '', line_description: '' }])
   }
@@ -236,14 +275,30 @@ export default function CorrectionEntryDialog({ entry, open, onOpenChange, onCor
             </p>
           </div>
 
+          {accountsStatus !== 'ready' && (
+            <div className="flex items-center justify-between gap-3 rounded-lg border bg-muted/50 p-3 text-sm text-muted-foreground">
+              <span className="flex items-center gap-2">
+                {accountsStatus === 'loading' && <Loader2 className="h-4 w-4 animate-spin" />}
+                {accountsStatus === 'loading' ? t('accounts_loading') : t('accounts_load_failed')}
+              </span>
+              {accountsStatus === 'error' && (
+                <Button variant="outline" size="sm" onClick={() => void fetchAccounts()}>
+                  {t('accounts_retry')}
+                </Button>
+              )}
+            </div>
+          )}
+
           <div className="space-y-2">
             {lines.map((line, index) => (
               <div key={index} className="space-y-2 sm:space-y-0 sm:grid sm:grid-cols-[1fr_1fr_120px_120px_auto] sm:gap-2 sm:items-start border-b sm:border-0 pb-3 sm:pb-0 last:border-0">
                 <div className="grid grid-cols-[1fr_auto] sm:contents gap-2">
                   <AccountCombobox
                     value={line.account_number}
-                    accounts={accounts}
-                    onChange={(v) => updateLine(index, 'account_number', v)}
+                    accounts={activeAccounts}
+                    catalog={selectableCatalog}
+                    onChange={(v) => updateLineAccount(index, v)}
+                    disabled={accountsStatus !== 'ready'}
                   />
                   <Button
                     variant="ghost"

components/settings/TaxSettingsForm.tsx

@@ -17,6 +17,12 @@ export function TaxSettingsForm({ settings }: TaxSettingsFormProps) {
   const [vatRegistered, setVatRegistered] = useState(settings.vat_registered ?? false)
   const [fSkatt, setFSkatt] = useState(settings.f_skatt ?? true)
   const [paysSalaries, setPaysSalaries] = useState(settings.pays_salaries ?? false)
+  const [momsPeriod, setMomsPeriod] = useState(settings.moms_period || '')
+  const [vatTaxableBaseOver40m, setVatTaxableBaseOver40m] = useState(
+    settings.vat_taxable_base_over_40m ?? false,
+  )
+  const [hasEuTrade, setHasEuTrade] = useState(settings.vat_has_eu_trade ?? false)
+  const [psEnabled, setPsEnabled] = useState(settings.periodisk_sammanstallning_enabled ?? false)
 
   const isEnskildFirma = settings.entity_type === 'enskild_firma'
 
@@ -69,7 +75,11 @@ export function TaxSettingsForm({ settings }: TaxSettingsFormProps) {
             <Checkbox
               id="vat_registered"
               checked={vatRegistered}
-              onCheckedChange={(v) => setVatRegistered(v === true)}
+              onCheckedChange={(value) => {
+                const checked = value === true
+                setVatRegistered(checked)
+                if (checked && vatTaxableBaseOver40m) setMomsPeriod('monthly')
+              }}
             />
             <input type="hidden" name="vat_registered" value={vatRegistered ? 'true' : 'false'} />
             <div className="space-y-1">
@@ -99,15 +109,20 @@ export function TaxSettingsForm({ settings }: TaxSettingsFormProps) {
                 <Label>{t('moms_period_label')}</Label>
                 <Select
                   name="moms_period"
-                  defaultValue={settings.moms_period || undefined}
+                  value={momsPeriod || undefined}
+                  onValueChange={setMomsPeriod}
                 >
                   <SelectTrigger>
                     <SelectValue placeholder={t('select_period_placeholder')} />
                   </SelectTrigger>
                   <SelectContent>
                     <SelectItem value="monthly">{t('period_monthly')}</SelectItem>
-                    <SelectItem value="quarterly">{t('period_quarterly')}</SelectItem>
-                    <SelectItem value="yearly">{t('period_yearly')}</SelectItem>
+                    <SelectItem value="quarterly" disabled={vatTaxableBaseOver40m}>
+                      {t('period_quarterly')}
+                    </SelectItem>
+                    <SelectItem value="yearly" disabled={vatTaxableBaseOver40m}>
+                      {t('period_yearly')}
+                    </SelectItem>
                   </SelectContent>
                 </Select>
                 <p className="text-xs text-muted-foreground">
@@ -115,26 +130,130 @@ export function TaxSettingsForm({ settings }: TaxSettingsFormProps) {
                 </p>
               </div>
 
-              <div className="max-w-xs space-y-2">
-                <Label>{t('periodisk_label')}</Label>
-                <Select
-                  name="periodisk_sammanstallning_period"
-                  defaultValue={settings.periodisk_sammanstallning_period || 'monthly'}
-                >
-                  <SelectTrigger>
-                    <SelectValue placeholder={t('select_period_placeholder')} />
-                  </SelectTrigger>
-                  <SelectContent>
-                    <SelectItem value="monthly">{t('period_monthly')}</SelectItem>
-                    <SelectItem value="quarterly">{t('period_quarterly')}</SelectItem>
-                  </SelectContent>
-                </Select>
-                <p className="text-xs text-muted-foreground">
-                  {t('periodisk_help')}
-                </p>
+              <div className="flex items-start space-x-3">
+                <Checkbox
+                  id="vat_taxable_base_over_40m"
+                  checked={vatTaxableBaseOver40m}
+                  onCheckedChange={(value) => {
+                    const checked = value === true
+                    setVatTaxableBaseOver40m(checked)
+                    if (checked) setMomsPeriod('monthly')
+                  }}
+                />
+                <input
+                  type="hidden"
+                  name="vat_taxable_base_over_40m"
+                  value={vatTaxableBaseOver40m ? 'true' : 'false'}
+                />
+                <div className="space-y-1">
+                  <Label htmlFor="vat_taxable_base_over_40m" className="cursor-pointer">
+                    {t('vat_taxable_base_over_40m_label')}
+                  </Label>
+                  <p className="text-xs text-muted-foreground">
+                    {t('vat_taxable_base_over_40m_help')}
+                  </p>
+                </div>
               </div>
+
+              <div className="flex items-start space-x-3">
+                <Checkbox
+                  id="vat_has_eu_trade"
+                  checked={hasEuTrade}
+                  onCheckedChange={(value) => {
+                    const checked = value === true
+                    setHasEuTrade(checked)
+                    if (!checked) setPsEnabled(false)
+                  }}
+                />
+                <input type="hidden" name="vat_has_eu_trade" value={hasEuTrade ? 'true' : 'false'} />
+                <div className="space-y-1">
+                  <Label htmlFor="vat_has_eu_trade" className="cursor-pointer">
+                    {t('vat_has_eu_trade_label')}
+                  </Label>
+                  <p className="text-xs text-muted-foreground">
+                    {t('vat_has_eu_trade_help')}
+                  </p>
+                </div>
+              </div>
+
+              {momsPeriod === 'yearly' && !hasEuTrade && !isEnskildFirma && (
+                <div className="max-w-xs space-y-2">
+                  <Label>{t('vat_filing_method_label')}</Label>
+                  <Select
+                    name="vat_filing_method"
+                    defaultValue={settings.vat_filing_method || 'electronic'}
+                  >
+                    <SelectTrigger><SelectValue /></SelectTrigger>
+                    <SelectContent>
+                      <SelectItem value="electronic">{t('filing_method_electronic')}</SelectItem>
+                      <SelectItem value="paper">{t('filing_method_paper')}</SelectItem>
+                    </SelectContent>
+                  </Select>
+                  <p className="text-xs text-muted-foreground">{t('vat_filing_method_help')}</p>
+                </div>
+              )}
+
+              {hasEuTrade && (
+                <div className="space-y-4">
+                  <div className="flex items-start space-x-3">
+                    <Checkbox
+                      id="periodisk_sammanstallning_enabled"
+                      checked={psEnabled}
+                      onCheckedChange={(value) => setPsEnabled(value === true)}
+                    />
+                    <input
+                      type="hidden"
+                      name="periodisk_sammanstallning_enabled"
+                      value={psEnabled ? 'true' : 'false'}
+                    />
+                    <div className="space-y-1">
+                      <Label htmlFor="periodisk_sammanstallning_enabled" className="cursor-pointer">
+                        {t('periodisk_enabled_label')}
+                      </Label>
+                      <p className="text-xs text-muted-foreground">{t('periodisk_enabled_help')}</p>
+                    </div>
+                  </div>
+
+                  {psEnabled && (
+                    <div className="grid max-w-2xl grid-cols-1 gap-4 sm:grid-cols-2">
+                      <div className="space-y-2">
+                        <Label>{t('periodisk_label')}</Label>
+                        <Select
+                          name="periodisk_sammanstallning_period"
+                          defaultValue={settings.periodisk_sammanstallning_period || 'monthly'}
+                        >
+                          <SelectTrigger><SelectValue /></SelectTrigger>
+                          <SelectContent>
+                            <SelectItem value="monthly">{t('period_monthly')}</SelectItem>
+                            <SelectItem value="quarterly">{t('period_quarterly')}</SelectItem>
+                          </SelectContent>
+                        </Select>
+                        <p className="text-xs text-muted-foreground">{t('periodisk_help')}</p>
+                      </div>
+
+                      <div className="space-y-2">
+                        <Label>{t('periodisk_filing_method_label')}</Label>
+                        <Select
+                          name="periodisk_sammanstallning_filing_method"
+                          defaultValue={settings.periodisk_sammanstallning_filing_method || 'electronic'}
+                        >
+                          <SelectTrigger><SelectValue /></SelectTrigger>
+                          <SelectContent>
+                            <SelectItem value="electronic">{t('filing_method_electronic')}</SelectItem>
+                            <SelectItem value="paper">{t('filing_method_paper')}</SelectItem>
+                          </SelectContent>
+                        </Select>
+                        <p className="text-xs text-muted-foreground">
+                          {t('periodisk_filing_method_help')}
+                        </p>
+                      </div>
+                    </div>
+                  )}
+                </div>
+              )}
             </div>
           )}
+
         </div>
       </section>
 

components/settings/sections/TaxSettingsContent.tsx

@@ -47,19 +47,39 @@ export function TaxSettingsContent() {
 
   function handleSave(formData: FormData) {
     const vatRegistered = formData.get('vat_registered') === 'true'
+    const paysSalaries = formData.get('pays_salaries') === 'true'
 
     const updates: Record<string, unknown> = {
       f_skatt: formData.get('f_skatt') === 'true',
       vat_registered: vatRegistered,
       vat_number: vatRegistered ? ((formData.get('vat_number') as string) || null) : null,
       moms_period: vatRegistered ? ((formData.get('moms_period') as string) || null) : null,
+      vat_taxable_base_over_40m:
+        vatRegistered && formData.get('vat_taxable_base_over_40m') === 'true',
+      vat_has_eu_trade: vatRegistered && formData.get('vat_has_eu_trade') === 'true',
+      // The filing-method and PS selects are conditionally rendered: when a
+      // control is unmounted its FormData key is absent, and defaulting would
+      // silently overwrite the saved preference. Fall back to the stored
+      // value first, then the default.
+      vat_filing_method:
+        (formData.get('vat_filing_method') as string) ||
+        settings?.vat_filing_method ||
+        'electronic',
+      periodisk_sammanstallning_enabled:
+        vatRegistered && formData.get('periodisk_sammanstallning_enabled') === 'true',
       periodisk_sammanstallning_period:
-        (formData.get('periodisk_sammanstallning_period') as string) || 'monthly',
+        (formData.get('periodisk_sammanstallning_period') as string) ||
+        settings?.periodisk_sammanstallning_period ||
+        'monthly',
+      periodisk_sammanstallning_filing_method:
+        (formData.get('periodisk_sammanstallning_filing_method') as string) ||
+        settings?.periodisk_sammanstallning_filing_method ||
+        'electronic',
       tax_contact_name: (formData.get('tax_contact_name') as string) || null,
       tax_contact_phone: (formData.get('tax_contact_phone') as string) || null,
       tax_contact_email: (formData.get('tax_contact_email') as string) || null,
       fiscal_year_start_month: parseInt(formData.get('fiscal_year_start_month') as string) || 1,
-      pays_salaries: formData.get('pays_salaries') === 'true',
+      pays_salaries: paysSalaries,
       preliminary_tax_monthly: parseFloat(formData.get('preliminary_tax_monthly') as string) || null,
     }
     return {