feat(deadlines): gate AGI on employer registration + stop completing AGI at XML generation (#1062)
* feat(deadlines): gate F-skatt reminders on debited preliminary tax, add durable dismissal The f_skatt deadline was gated on the F-skatt approval flag (DB default true), giving nearly every company 12 monthly payment reminders for a tax Skatteverket may not have debited at all (64% of all system deadline rows, one lifetime completion). Approval carries no recurring obligation; the monthly duty is payment of debiterad preliminarskatt and exists only while the debited amount is > 0 (SFL 62 kap. 4-5 par., 55 kap. 2 par.). - Gate the f_skatt deadline on preliminary_tax_monthly > 0 (field already collected at onboarding, previously unread) and retitle it as a payment. - Storforetag keep the 12th in August (January-only 17th, 62 kap. 3 par.). - Declare the prod-only preliminary_tax_monthly column in a migration so installs built purely from migrations stop failing tax-settings saves. - Add deadlines.dismissed_at: DELETE on a system deadline now soft-dismisses it durably (hard deletes were resurrected by the nightly backfill within 24h); generator, backfill, and every read surface respect it. - Prune upcoming f_skatt rows for companies with no debited amount. Closes part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(deadlines): gate AGI on employer registration, stop completing AGI deadline at XML generation The arbetsgivardeklaration deadline was gated on pays_salaries, which is wrong in both directions: a registered employer must file AGI every month including nil months (SFL 26 kap. 3 par.), and companies actively running payroll with the flag off got no AGI reminders at all (each missed monthly filing risks a forseningsavgift). - New company_settings.employer_registered (nullable, no default) gates AGI and the storforetag skatteinbetalning row; pays_salaries remains a fallback for rows saved before the flag existed and keeps its UI meaning. - Migration backfills employer_registered=true from pays_salaries=true and from actual payroll activity (salary_runs). - New employer_seasonal flag: sasongsregistrerade file only for payment months plus a December nil declaration, so only the December-period row is generated. - Settings UI: registration + seasonal checkboxes (sv/en strings). - AGI XML generation no longer auto-completes the deadline as submitted: SFL 26 kap. deems the obligation satisfied only when the declaration has come in to Skatteverket. The Skatteverket extension's kvittens reconcile remains the confirming path; manual filers tick the deadline themselves. Part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): include dismissed_at in DeadlineForm payload The Deadline type gained the required dismissed_at field; the form's submit payload literal must carry it for the Omit<Deadline, ...> shape. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): make system-deadline dismissal atomic Constrain the dismiss update to source='system' and verify a row was actually updated: a concurrent regeneration can delete the row between lookup and update, and the route must not report a phantom success. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Fable 5
Claude Fable 5
parent
3c0bf3f584
commit
da4d5a39ae
@@ -1467,6 +1467,8 @@ export const UpdateSettingsSchema = z.object({
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tax_contact_email: z.string().email().nullable().optional().or(z.literal('')),
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fiscal_year_start_month: z.number().int().min(1).max(12).optional(),
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preliminary_tax_monthly: z.number().nullable().optional(),
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employer_registered: z.boolean().nullable().optional(),
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employer_seasonal: z.boolean().optional(),
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bank_name: z.string().max(100, 'Banknamn får vara max 100 tecken').optional(),
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clearing_number: z.string().regex(/^\d{4,5}$/, 'Clearingnummer måste vara 4-5 siffror').optional().or(z.literal('')),
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account_number: z.string().regex(/^\d{6,12}$/, 'Kontonummer måste vara 6-12 siffror').optional().or(z.literal('')),
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@@ -31,7 +31,6 @@ import {
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} from './xml-generator'
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import type { AGIEmployeeData, AGICompanyData, AGITotals } from './xml-generator'
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import { eventBus } from '@/lib/events'
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import { completeTaxDeadline } from '@/lib/deadlines/complete-tax-deadline'
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import type { Logger } from '@/lib/logger'
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// Strict runtime validation of the joined salary_run_employees row. Without
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@@ -659,17 +658,13 @@ export async function generateAgiDeclaration(
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opLog.warn('agi.generated emit failed', err as Error)
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}
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// 11. Auto-complete the arbetsgivardeklaration deadline for this period
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// (Skatteförfarandelagen: AGI generation satisfies the filing
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// obligation).
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const period = `${run.period_year}-${String(run.period_month).padStart(2, '0')}`
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await completeTaxDeadline(
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supabase,
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companyId,
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['arbetsgivardeklaration'],
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period,
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'submitted'
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)
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// NOTE: generating the XML deliberately does NOT complete the
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// arbetsgivardeklaration deadline. SFL 26 kap. deems the obligation
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// satisfied only when the declaration has come in to Skatteverket; the
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// Skatteverket extension confirms the deadline on kvittens receipt
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// (agi-kvittens-reconcile), and manual filers tick it off themselves.
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// Completing here made a generated-but-never-filed AGI silently sail
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// past its statutory date.
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opLog.info('AGI declaration generated', {
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requestId,
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@@ -14,6 +14,8 @@ function makeSettings(overrides: Partial<CompanySettingsForDeadlines> = {}): Com
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preliminary_tax_monthly: 5000,
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vat_registered: true,
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pays_salaries: false,
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employer_registered: null,
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employer_seasonal: false,
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fiscal_year_start_month: 1,
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vat_taxable_base_over_40m: false,
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vat_has_eu_trade: false,
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@@ -102,6 +104,27 @@ describe('monthly tax and employer deadlines', () => {
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expect(dates[7].day).toBe(12)
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})
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it('gates AGI on employer registration with pays_salaries as legacy fallback', () => {
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const config = getConfig('arbetsgivardeklaration')
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// Never attested: fall back to pays_salaries.
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expect(config.condition(makeSettings({ pays_salaries: true }))).toBe(true)
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expect(config.condition(makeSettings({ pays_salaries: false }))).toBe(false)
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// Attested registration wins over pays_salaries in both directions: a
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// registered employer must file monthly even with zero salaries.
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expect(config.condition(makeSettings({ employer_registered: true }))).toBe(true)
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expect(config.condition(makeSettings({ employer_registered: false, pays_salaries: true }))).toBe(false)
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})
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it('generates only the December-period AGI row for seasonal employers', () => {
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const dates = getConfig('arbetsgivardeklaration').generateDates(2026, makeSettings({
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employer_registered: true,
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employer_seasonal: true,
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}))
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expect(dates).toHaveLength(1)
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// December period, declared 17 January the following year.
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expect(dates[0]).toMatchObject({ day: 17, month: 0, year: 2027, period: '2026-12' })
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})
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it('uses the 26th for AGI when the VAT taxable base is above SEK 40 million', () => {
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const dates = getConfig('arbetsgivardeklaration').generateDates(2026, makeSettings({
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pays_salaries: true,
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@@ -137,6 +160,16 @@ describe('storföretag tax payment deadline', () => {
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pays_salaries: true,
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vat_taxable_base_over_40m: true,
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}))).toBe(true)
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// Same registration gate as AGI: attested registration wins.
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expect(config.condition(makeSettings({
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employer_registered: true,
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vat_taxable_base_over_40m: true,
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}))).toBe(true)
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expect(config.condition(makeSettings({
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employer_registered: false,
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pays_salaries: true,
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vat_taxable_base_over_40m: true,
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}))).toBe(false)
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})
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it('is due the 12th of the following month, the 17th in January', () => {
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@@ -15,6 +15,8 @@ const SETTINGS: CompanySettingsForDeadlines = {
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preliminary_tax_monthly: 5000,
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vat_registered: true,
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pays_salaries: true,
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employer_registered: null,
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employer_seasonal: false,
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fiscal_year_start_month: 1,
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vat_taxable_base_over_40m: false,
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vat_has_eu_trade: false,
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@@ -16,6 +16,10 @@ export interface CompanySettingsForDeadlines {
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preliminary_tax_monthly: number | null
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vat_registered: boolean
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pays_salaries: boolean
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// null = never attested; the generator falls back to pays_salaries so
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// rows saved before the registration flag existed keep their deadlines.
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employer_registered: boolean | null
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employer_seasonal: boolean
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fiscal_year_start_month: number // 1-12
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vat_taxable_base_over_40m: boolean
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vat_has_eu_trade: boolean
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@@ -211,8 +215,14 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
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},
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},
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// Arbetsgivardeklaration (monthly, any employer with employees: AB or EF)
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// Per Skatteförfarandelagen: every employer paying salary must file AGI monthly.
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// Arbetsgivardeklaration (monthly). A REGISTERED employer must file AGI
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// every month, including nil months (SFL 26 kap. 3 §): the gate is
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// registration, not whether salaries were paid, with pays_salaries as a
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// fallback for settings saved before the registration flag existed.
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// Säsongsregistrerade employers file only for months with payments plus a
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// December nil declaration when nothing was paid all year, so they get
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// only the December-period row; payment months are handled by the salary
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// flow itself.
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// The filing day is keyed to the VAT taxable base, not a separate employer
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// measure (SFL 26 kap.): above SEK 40M the whole skattedeklaration (AGI and
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// VAT) is due the 26th of the following month; otherwise the 12th (17th in
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@@ -221,14 +231,15 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
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{
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type: 'arbetsgivardeklaration',
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titleTemplate: 'Arbetsgivardeklaration {periodLabel}',
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description: 'Arbetsgivardeklaration för arbetsgivare med anställda',
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condition: (s) => s.pays_salaries,
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description: 'Arbetsgivardeklaration för registrerade arbetsgivare',
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condition: (s) => s.employer_registered ?? s.pays_salaries,
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priority: 'important',
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linkedReportType: null,
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generateDates: (year, settings) => {
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const storforetag = settings.vat_registered && settings.vat_taxable_base_over_40m
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const instances: DeadlineInstance[] = []
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for (let month = 0; month < 12; month++) {
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if (settings.employer_seasonal && month !== 11) continue
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const deadlineMonth = (month + 1) % 12
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const deadlineYear = month === 11 ? year + 1 : year
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const day = storforetag
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@@ -255,7 +266,8 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
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type: 'skatteinbetalning',
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titleTemplate: 'Betala skatt och arbetsgivaravgifter {periodLabel}',
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description: 'Inbetalning av avdragen skatt och arbetsgivaravgifter för företag med beskattningsunderlag över 40 miljoner kronor',
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condition: (s) => s.pays_salaries && s.vat_registered && s.vat_taxable_base_over_40m,
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condition: (s) =>
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(s.employer_registered ?? s.pays_salaries) && s.vat_registered && s.vat_taxable_base_over_40m,
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priority: 'important',
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linkedReportType: null,
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generateDates: (year) => {
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@@ -25,6 +25,8 @@ export const TAX_RELEVANT_FIELDS = [
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'preliminary_tax_monthly',
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'vat_registered',
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'pays_salaries',
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'employer_registered',
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'employer_seasonal',
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'fiscal_year_start_month',
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'vat_taxable_base_over_40m',
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'vat_has_eu_trade',
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@@ -35,7 +37,7 @@ export const TAX_RELEVANT_FIELDS = [
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] as const
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export const DEADLINE_SETTINGS_SELECT =
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'company_id, entity_type, moms_period, f_skatt, preliminary_tax_monthly, vat_registered, pays_salaries, fiscal_year_start_month, vat_taxable_base_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, periodisk_sammanstallning_period, periodisk_sammanstallning_filing_method' as const
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'company_id, entity_type, moms_period, f_skatt, preliminary_tax_monthly, vat_registered, pays_salaries, employer_registered, employer_seasonal, fiscal_year_start_month, vat_taxable_base_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, periodisk_sammanstallning_period, periodisk_sammanstallning_filing_method' as const
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/**
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* Check if any tax-relevant fields changed
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@@ -70,6 +72,8 @@ export function toDeadlineSettings(
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preliminary_tax_monthly: settings.preliminary_tax_monthly ?? null,
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vat_registered: settings.vat_registered ?? false,
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pays_salaries: settings.pays_salaries ?? false,
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employer_registered: settings.employer_registered ?? null,
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employer_seasonal: settings.employer_seasonal ?? false,
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fiscal_year_start_month: settings.fiscal_year_start_month ?? 1,
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vat_taxable_base_over_40m: settings.vat_taxable_base_over_40m ?? false,
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vat_has_eu_trade: settings.vat_has_eu_trade ?? false,
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