Add/bokslut (#718)

* feat(arcim-migration): Briox provider with SIE-over-API import

- Briox auth via account ID + application token (no app-level
  credentials); both tokens rotate on refresh and are persisted
- New sie-fetcher pulls the general ledger as SIE through the
  provider API for Fortnox, Briox and Bjorn Lunden
- Wizard stops on a failed SIE import and surfaces the real errors
  instead of proceeding to the misleading migrate-guard message
- PROVIDER_SIE_ONLY_FORTNOX renamed to PROVIDER_SIE_NOT_SUPPORTED;
  new PROVIDER_TOKEN_INVALID for rejected provider credentials

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

* feat(bookkeeping): per-line accruals (periodisering) on invoices and supplier invoices

Defer revenue/costs per invoice line to 29xx/17xx interim accounts with
automatic monthly dissolution (nightly cron + catch-up at registration),
schedule cancellation on credit, year-end auto-detect exclusion for
already-scheduled invoices, invoice-inbox service-period extraction for
prefill, and an MCP tool to list schedules.

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

* feat(bokslut): iXBRL arsredovisning generation and Bolagsverket digital filing

Generate the annual report as iXBRL from a generated taxonomy registry
(K2 element lists, taxonomy:generate/check scripts + CI guard), expose it
via the fiscal-period API, and add the bolagsverket extension for digital
submission to eget utrymme with webhook-driven status tracking
(submissions table + pg tests, lifecycle events, year-end wizard UI).

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

* test(mcp): raise origin-guard test timeout to 20s

The dynamic import pulls in the full server module; the parse alone
flirts with the 5s default under full-suite parallel load.

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

* Add new scripts and documentation for K2 AB taxonomy generation and validation

- Introduced `generate-taxonomy-registry.ts` to automate the generation of the iXBRL taxonomy concept registry from official element lists and tuple models.
- Added `validate-ixbrl.mjs` for validating generated iXBRL reports against the official taxonomy package using Arelle.
- Included new documentation files:
  - `k2-ab-arsredovisning-elementlista-2024-09-12_rev20250312_sv.xlsx`
  - `tuple-innehallsmodell-arsredovisning-k2-2024-09-12.xlsx`
  - `taxonomi-paket-2024-09-12_rev20250312.zip`

* Add tests for bookkeeping accruals dissolution and supplier invoices

- Implement tests for the POST /api/bookkeeping/accruals/[id]/dissolve route, covering success and error scenarios.
- Add tests for the DELETE /api/supplier-invoices/[id] route, including authentication checks and validation of invoice deletion conditions.
- Introduce tests for the Arcim migration provider client, ensuring token handling and error classification.
- Create tests for the Bolagsverket extension, validating submission role enforcement and environment settings.
- Add Zod schemas for Bolagsverket response payloads to ensure proper validation.
- Implement tests for MCP server's list accrual schedules, confirming registration and scope mapping.
- Add consistency tests for IXBRL document generation, ensuring duplicate facts and XML escaping are handled correctly.
- Introduce typed domain errors for accrual schedules to improve error handling in the service.
- Add tests for resolving consent with Briox token refresh concurrency, ensuring proper token management and error handling.

* fix(tests): update payload size guard comments to reflect recent changes in tool descriptions and ceiling adjustments

* fix(gitattributes): mark generated JSON files in bokslut taxonomy as linguist-generated

* feat(migrations): add backfill for invoices.journal_entry_id and fallback for next_voucher_number user_id

* feat(bokslut): enhance compliance and financial processing features with new submission details and security measures

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Mattsson
2026-06-12 16:35:30 +02:00
committed by GitHub
co-authored by Claude Fable 5
parent 8e8b63a200
commit db8983ba9e
131 changed files with 33796 additions and 340 deletions
@@ -47,7 +47,13 @@ vi.mock('@/lib/auth/api-keys', () => ({
createServiceClientNoCookies: vi.fn(() => makeClient()),
}))
import { uploadDocument, createNewVersion, verifyIntegrity, _resetBucketVerified } from '../document-service'
import {
uploadDocument,
createNewVersion,
verifyIntegrity,
validateDocumentMagicBytes,
_resetBucketVerified,
} from '../document-service'
// A minimal valid PDF byte sequence (header + EOF) — passes magic-byte check.
function pdfBuffer(payload = 'test'): ArrayBuffer {
@@ -62,6 +68,54 @@ beforeEach(() => {
results = []
})
describe('validateDocumentMagicBytes — application/xhtml+xml', () => {
const toBuffer = (text: string, bom = false): ArrayBuffer => {
const bytes = new TextEncoder().encode(bom ? `${text}` : text)
return bytes.buffer.slice(bytes.byteOffset, bytes.byteOffset + bytes.byteLength) as ArrayBuffer
}
it('accepts content starting with an XML declaration', () => {
const xhtml = '<?xml version="1.0" encoding="UTF-8"?>\n<html xmlns="http://www.w3.org/1999/xhtml"></html>'
expect(validateDocumentMagicBytes(toBuffer(xhtml), 'application/xhtml+xml')).toBeNull()
})
it('accepts content starting with an HTML doctype or <html>, case-insensitively', () => {
expect(
validateDocumentMagicBytes(toBuffer('<!DOCTYPE html>\n<html></html>'), 'application/xhtml+xml'),
).toBeNull()
expect(
validateDocumentMagicBytes(toBuffer('<!doctype HTML><html></html>'), 'application/xhtml+xml'),
).toBeNull()
expect(
validateDocumentMagicBytes(toBuffer('<HTML xmlns="http://www.w3.org/1999/xhtml"></HTML>'), 'application/xhtml+xml'),
).toBeNull()
})
it('accepts a UTF-8 BOM and leading whitespace before the marker', () => {
expect(
validateDocumentMagicBytes(toBuffer('\n <?xml version="1.0"?><html></html>', true), 'application/xhtml+xml'),
).toBeNull()
})
it('rejects content that is not XHTML/XML', () => {
expect(validateDocumentMagicBytes(toBuffer('just some text'), 'application/xhtml+xml')).toMatch(
/kunde inte verifieras/,
)
expect(validateDocumentMagicBytes(pdfBuffer(), 'application/xhtml+xml')).toMatch(
/kunde inte verifieras/,
)
})
it('does not loosen validation for other declared types', () => {
// XHTML bytes declared as PDF must still be rejected.
expect(validateDocumentMagicBytes(toBuffer('<?xml version="1.0"?>'), 'application/pdf')).toMatch(
/kunde inte verifieras/,
)
// And a real PDF still passes as PDF.
expect(validateDocumentMagicBytes(pdfBuffer(), 'application/pdf')).toBeNull()
})
})
describe('uploadDocument', () => {
it('computes SHA-256 hash, stores metadata, emits document.uploaded', async () => {
const doc = makeDocumentAttachment({
+21
View File
@@ -88,6 +88,23 @@ function detectFileMagic(bytes: Uint8Array): string | null {
return null
}
/**
* XHTML/XML has no binary magic number. For the declared type
* application/xhtml+xml (system-generated iXBRL årsredovisningar) we instead
* require the content to start with an XML declaration, an HTML doctype, or
* an <html> root element (after an optional UTF-8 BOM and leading
* whitespace). This branch is consulted ONLY for that declared type — it
* never loosens detection for PDF/PNG/JPEG/WEBP uploads.
*/
function looksLikeXhtml(bytes: Uint8Array): boolean {
const offset = bytes[0] === 0xEF && bytes[1] === 0xBB && bytes[2] === 0xBF ? 3 : 0
const head = Buffer.from(bytes.slice(offset, offset + 256))
.toString('utf8')
.replace(/^[\s]+/, '')
.toLowerCase()
return head.startsWith('<?xml') || head.startsWith('<!doctype html') || head.startsWith('<html')
}
/**
* Verify the buffer actually contains a file of the declared type.
* Returns an error string or null if valid. HEIC has many ftyp brands so
@@ -96,6 +113,10 @@ function detectFileMagic(bytes: Uint8Array): string | null {
*/
export function validateDocumentMagicBytes(buffer: ArrayBuffer, declaredMimeType: string): string | null {
if (declaredMimeType === 'image/heic') return null
if (declaredMimeType === 'application/xhtml+xml') {
if (looksLikeXhtml(new Uint8Array(buffer))) return null
return `Filinnehållet kunde inte verifieras som ${declaredMimeType}. Filen verkar inte vara ett XHTML/XML-dokument.`
}
const detected = detectFileMagic(new Uint8Array(buffer))
if (!detected) {
return `Filinnehållet kunde inte verifieras som ${declaredMimeType}. Filen verkar vara skadad eller inte en riktig binärfil — vid uppladdning via API, kontrollera att file_content_base64 är base64-kodade råbytes, inte en textrepresentation.`