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>
2026-07-17 00:52:57 +02:00
parent 1443235cec
commit a5e37d3510
32 changed files with 1978 additions and 259 deletions
@@ -0,0 +1,134 @@
+import { describe, expect, it } from 'vitest'
+import {
+  changeCorrectionLineAccount,
+  getSelectableCorrectionCatalog,
+} from '../correction-line-account'
+
+const accounts = [
+  {
+    account_number: '2393',
+    account_name: 'Lån från närstående personer, långfristig del',
+  },
+  {
+    account_number: '2893',
+    account_name: 'Skulder till närstående personer, kortfristig del',
+  },
+]
+
+describe('changeCorrectionLineAccount', () => {
+  it('replaces a stale account-derived description when the account changes', () => {
+    const result = changeCorrectionLineAccount(
+      {
+        account_number: '2393',
+        line_description: 'Lån från närstående personer, långfristig del',
+        debit_amount: '',
+        credit_amount: '1000',
+      },
+      '2893',
+      accounts,
+    )
+
+    expect(result).toEqual({
+      account_number: '2893',
+      line_description: 'Skulder till närstående personer, kortfristig del',
+      debit_amount: '',
+      credit_amount: '1000',
+    })
+  })
+
+  it('preserves a user-authored line description', () => {
+    const result = changeCorrectionLineAccount(
+      {
+        account_number: '2393',
+        line_description: 'Lån enligt avtal 2026-07-01',
+      },
+      '2893',
+      accounts,
+    )
+
+    expect(result.line_description).toBe('Lån enligt avtal 2026-07-01')
+  })
+
+  it('uses the BAS catalogue when the new account is not active', () => {
+    const result = changeCorrectionLineAccount(
+      {
+        account_number: '2393',
+        line_description: 'Lån från närstående personer, långfristig del',
+      },
+      '2893',
+      accounts,
+    )
+
+    expect(result.line_description).toBe('Skulder till närstående personer, kortfristig del')
+  })
+
+  it('recognizes an account-derived description from a deactivated custom account', () => {
+    const result = changeCorrectionLineAccount(
+      {
+        account_number: '2997',
+        line_description: 'Avräkning projektägare',
+      },
+      '2893',
+      [
+        { account_number: '2997', account_name: 'Avräkning projektägare' },
+        accounts[1],
+      ],
+    )
+
+    expect(result.line_description).toBe('Skulder till närstående personer, kortfristig del')
+  })
+
+  it('prefers the company account name over a duplicate BAS catalogue name', () => {
+    const result = changeCorrectionLineAccount(
+      {
+        account_number: '2393',
+        line_description: 'Lån från närstående personer, långfristig del',
+      },
+      '2893',
+      [
+        accounts[0],
+        { account_number: '2893', account_name: 'Avräkning ägare' },
+        accounts[1],
+      ],
+    )
+
+    expect(result.line_description).toBe('Avräkning ägare')
+  })
+
+  it('fills a blank description from the selected account', () => {
+    const result = changeCorrectionLineAccount(
+      { account_number: '2393', line_description: '' },
+      '2893',
+      accounts,
+    )
+
+    expect(result.line_description).toBe('Skulder till närstående personer, kortfristig del')
+  })
+
+  it('clears a derived description when the new account has no known name', () => {
+    const result = changeCorrectionLineAccount(
+      {
+        account_number: '2393',
+        line_description: 'Lån från närstående personer, långfristig del',
+      },
+      '9999',
+      accounts,
+    )
+
+    expect(result.line_description).toBe('')
+  })
+})
+
+describe('getSelectableCorrectionCatalog', () => {
+  it('excludes deliberately deactivated company accounts from catalogue choices', () => {
+    const result = getSelectableCorrectionCatalog(
+      [
+        { account_number: '2393', account_name: 'Långfristigt lån', is_active: true },
+        { account_number: '2893', account_name: 'Kortfristigt lån', is_active: false },
+      ],
+      accounts,
+    )
+
+    expect(result).toEqual([accounts[0]])
+  })
+})
@@ -0,0 +1,67 @@
+import { foldText } from './account-search'
+
+interface NamedAccount {
+  account_number: string
+  account_name: string
+}
+
+interface CompanyAccount extends NamedAccount {
+  is_active: boolean
+}
+
+interface CorrectionLineAccountFields {
+  account_number: string
+  line_description: string
+}
+
+function findAccountName(accountNumber: string, accounts: NamedAccount[]): string | undefined {
+  return accounts.find((account) => account.account_number === accountNumber)?.account_name
+}
+
+function namesMatch(left: string, right: string): boolean {
+  return foldText(left.trim()) === foldText(right.trim())
+}
+
+/**
+ * Keep deliberately deactivated company accounts out of catalogue-backed
+ * picker results. The correction service will seed missing BAS accounts, but
+ * it intentionally refuses to reactivate accounts the company disabled.
+ */
+export function getSelectableCorrectionCatalog<T extends NamedAccount>(
+  companyAccounts: CompanyAccount[],
+  catalog: T[],
+): T[] {
+  const inactiveNumbers = new Set(
+    companyAccounts
+      .filter((account) => !account.is_active)
+      .map((account) => account.account_number),
+  )
+  return catalog.filter((account) => !inactiveNumbers.has(account.account_number))
+}
+
+/**
+ * Change the account on a correction line without carrying a stale account
+ * name into the posted replacement entry. Descriptions that do not match the
+ * previous account name are user-authored voucher text and stay untouched.
+ */
+export function changeCorrectionLineAccount<T extends CorrectionLineAccountFields>(
+  line: T,
+  nextAccountNumber: string,
+  accounts: NamedAccount[],
+): T {
+  const currentDescription = line.line_description.trim()
+  const previousNames = accounts
+    .filter((account) => account.account_number === line.account_number)
+    .map((account) => account.account_name)
+
+  const descriptionIsAccountName = currentDescription.length === 0
+    || previousNames.some((name) => namesMatch(currentDescription, name))
+
+  return {
+    ...line,
+    account_number: nextAccountNumber,
+    line_description: descriptionIsAccountName
+      ? findAccountName(nextAccountNumber, accounts) ?? ''
+      : line.line_description,
+  }
+}