/** * Static configuration of all Swedish tax deadlines (Skatteverket) * Based on Skatteverket's official deadline schedule */ import type { TaxDeadlineType, EntityType, MomsPeriod } from '@/types' // Condition function type for determining if a deadline applies export type DeadlineCondition = (settings: CompanySettingsForDeadlines) => boolean // Subset of company settings needed for deadline generation export interface CompanySettingsForDeadlines { entity_type: EntityType moms_period: MomsPeriod | null f_skatt: boolean vat_registered: boolean pays_salaries: boolean fiscal_year_start_month: number // 1-12 } // Configuration for a single tax deadline type export interface TaxDeadlineConfig { type: TaxDeadlineType titleTemplate: string description: string condition: DeadlineCondition priority: 'critical' | 'important' | 'normal' // Function to generate all instances for a year generateDates: (year: number, settings: CompanySettingsForDeadlines) => DeadlineInstance[] // Link to report type for navigation linkedReportType: string | null } // A specific instance of a deadline export interface DeadlineInstance { day: number // Day of month month: number // 0-indexed month year: number period: string // e.g., "2025-Q1", "2025-01", "2025" periodLabel: string // Human-readable, e.g., "Q1 2025", "januari 2025" } /** * All tax deadline configurations */ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [ // Momsdeklaration (monthly) { type: 'moms_monthly', titleTemplate: 'Momsdeklaration {periodLabel}', description: 'Momsdeklaration för månadsredovisare', condition: (s) => s.vat_registered && s.moms_period === 'monthly', priority: 'important', linkedReportType: 'vat', generateDates: (year) => { const instances: DeadlineInstance[] = [] // Due on the 12th of the following month for (let month = 0; month < 12; month++) { // Deadline for month X is on 12th of month X+1 const deadlineMonth = (month + 1) % 12 const deadlineYear = month === 11 ? year + 1 : year instances.push({ day: 12, month: deadlineMonth, year: deadlineYear, period: `${year}-${String(month + 1).padStart(2, '0')}`, periodLabel: getMonthLabel(month, year), }) } return instances }, }, // Momsdeklaration (quarterly) - e-tjänst deadline (26:e) { type: 'moms_quarterly', titleTemplate: 'Momsdeklaration {periodLabel}', description: 'Momsdeklaration för kvartalsredovisare (e-tjänst)', condition: (s) => s.vat_registered && s.moms_period === 'quarterly', priority: 'important', linkedReportType: 'vat', generateDates: (year) => { // Q1 (Jan-Mar) -> 26 april // Q2 (Apr-Jun) -> 26 juli // Q3 (Jul-Sep) -> 26 oktober // Q4 (Oct-Dec) -> 26 januari next year return [ { day: 26, month: 3, year, period: `${year}-Q1`, periodLabel: `Q1 ${year}` }, // April { day: 26, month: 6, year, period: `${year}-Q2`, periodLabel: `Q2 ${year}` }, // July { day: 26, month: 9, year, period: `${year}-Q3`, periodLabel: `Q3 ${year}` }, // October { day: 26, month: 0, year: year + 1, period: `${year}-Q4`, periodLabel: `Q4 ${year}` }, // January next year ] }, }, // F-skatt (monthly) { type: 'f_skatt', titleTemplate: 'F-skatt {periodLabel}', description: 'Inbetalning av preliminär skatt', condition: (s) => s.f_skatt, priority: 'important', linkedReportType: null, generateDates: (year) => { const instances: DeadlineInstance[] = [] // Due on the 17th of each month for (let month = 0; month < 12; month++) { instances.push({ day: 17, month, year, period: `${year}-${String(month + 1).padStart(2, '0')}`, periodLabel: getMonthLabel(month, year), }) } return instances }, }, // Arbetsgivardeklaration (monthly, AB with employees) { type: 'arbetsgivardeklaration', titleTemplate: 'Arbetsgivardeklaration {periodLabel}', description: 'Arbetsgivardeklaration för aktiebolag med anställda', condition: (s) => s.entity_type === 'aktiebolag' && s.pays_salaries, priority: 'important', linkedReportType: null, generateDates: (year) => { const instances: DeadlineInstance[] = [] // Due on the 12th of the following month for (let month = 0; month < 12; month++) { const deadlineMonth = (month + 1) % 12 const deadlineYear = month === 11 ? year + 1 : year instances.push({ day: 12, month: deadlineMonth, year: deadlineYear, period: `${year}-${String(month + 1).padStart(2, '0')}`, periodLabel: getMonthLabel(month, year), }) } return instances }, }, // Periodisk sammanställning (quarterly, EU sales) { type: 'periodisk_sammanstallning', titleTemplate: 'Periodisk sammanställning {periodLabel}', description: 'Periodisk sammanställning för EU-försäljning', condition: (s) => s.vat_registered, // Simplified - in reality depends on EU sales priority: 'normal', linkedReportType: null, generateDates: (year) => { // Q1 -> 20 april, Q2 -> 20 juli, Q3 -> 20 oktober, Q4 -> 20 januari return [ { day: 20, month: 3, year, period: `${year}-Q1`, periodLabel: `Q1 ${year}` }, { day: 20, month: 6, year, period: `${year}-Q2`, periodLabel: `Q2 ${year}` }, { day: 20, month: 9, year, period: `${year}-Q3`, periodLabel: `Q3 ${year}` }, { day: 20, month: 0, year: year + 1, period: `${year}-Q4`, periodLabel: `Q4 ${year}` }, ] }, }, // Inkomstdeklaration (EF) - 2 maj { type: 'inkomstdeklaration_ef', titleTemplate: 'Inkomstdeklaration + NE-bilaga {periodLabel}', description: 'Inkomstdeklaration för enskild firma', condition: (s) => s.entity_type === 'enskild_firma', priority: 'critical', linkedReportType: 'ne-declaration', generateDates: (year) => { // Due May 2nd for previous year's income return [ { day: 2, month: 4, year, period: `${year - 1}`, periodLabel: `${year - 1}` }, ] }, }, // Inkomstdeklaration (AB) — digital filing deadlines per Skatteverket lookup table { type: 'inkomstdeklaration_ab', titleTemplate: 'Inkomstdeklaration AB {periodLabel}', description: 'Inkomstdeklaration för aktiebolag', condition: (s) => s.entity_type === 'aktiebolag', priority: 'critical', linkedReportType: null, generateDates: (year, settings) => { // FY end month (1-indexed): e.g. start=1 → end=12, start=5 → end=4 const fyEndMonth = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1 // Skatteverket digital filing deadline lookup: // FY end Jan–Apr → Dec 1 same year as FY end // FY end May–Jun → Jan 15 year after FY end // FY end Jul–Aug → Apr 1 year after FY end // FY end Sep–Dec → Aug 1 year after FY end const getDeadline = (fyEndYear: number) => { if (fyEndMonth >= 1 && fyEndMonth <= 4) { return { day: 1, month: 11, year: fyEndYear } // Dec 1 } else if (fyEndMonth >= 5 && fyEndMonth <= 6) { return { day: 15, month: 0, year: fyEndYear + 1 } // Jan 15 } else if (fyEndMonth >= 7 && fyEndMonth <= 8) { return { day: 1, month: 3, year: fyEndYear + 1 } // Apr 1 } else { return { day: 1, month: 7, year: fyEndYear + 1 } // Aug 1 } } // We need to find which FY ending produces a deadline in `year`. // Try FY endings in year-1 and year (both could produce deadlines in `year`). const results: DeadlineInstance[] = [] for (const fyEndYear of [year - 1, year]) { const dl = getDeadline(fyEndYear) if (dl.year === year) { // Compute the FY start year const fyStartYear = fyEndMonth === 12 ? fyEndYear : fyEndYear - (fyEndMonth < settings.fiscal_year_start_month ? 0 : 0) const fyStart = fyEndMonth === 12 ? fyEndYear : fyEndYear const periodLabel = fyEndMonth === 12 ? `${fyEndYear}` : `${fyStart - 1}/${fyStart}` const period = fyEndMonth === 12 ? `${fyEndYear}` : `${fyStart - 1}/${fyStart}` results.push({ day: dl.day, month: dl.month, year: dl.year, period, periodLabel, }) } } return results }, }, // Årsredovisning (AB) — 7 months after fiscal year end per ÅRL 8:3 { type: 'arsredovisning', titleTemplate: 'Årsredovisning till Bolagsverket {periodLabel}', description: 'Årsredovisning för aktiebolag', condition: (s) => s.entity_type === 'aktiebolag', priority: 'critical', linkedReportType: null, generateDates: (year, settings) => { // FY end month (1-indexed) const fyEndMonth = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1 // 7 months after FY end per ÅRL 8:3 // Deadline month (0-indexed): ((fyEndMonth - 1) + 7) % 12 const deadlineMonth0 = ((fyEndMonth - 1) + 7) % 12 // Last day of the deadline month // Determine which year the deadline falls in const wrapsYear = fyEndMonth > 5 // Jun+ wraps into next year // For calendar year (Dec end): deadline Jul 31 same year+1 // The FY ending in `year` produces a deadline: const fyEndYear = year - 1 // By default we show deadline for the FY that ended in year-1 const deadlineYear = wrapsYear ? fyEndYear + 1 + 1 : fyEndYear + 1 // Simpler: compute from a concrete FY end date // FY ends: fyEndMonth (1-indexed), last day, in some year. // We want the deadline that falls in `year`. // Try FY endings in year-1 and year const results: DeadlineInstance[] = [] for (const endYr of [year - 1, year]) { // Deadline: 7 months after last day of fyEndMonth in endYr const dlMonth0 = ((fyEndMonth - 1) + 7) % 12 const dlYear = (fyEndMonth - 1) + 7 >= 12 ? endYr + 1 : endYr if (dlYear === year) { const lastDay = new Date(dlYear, dlMonth0 + 1, 0).getDate() const periodLabel = fyEndMonth === 12 ? `${endYr}` : `${endYr - 1}/${endYr}` const period = periodLabel results.push({ day: lastDay, month: dlMonth0, year: dlYear, period, periodLabel, }) } } return results }, }, // Bokslut (AB) - 31 mars for calendar year { type: 'bokslut', titleTemplate: 'Bokslut räkenskapsår {periodLabel}', description: 'Bokslut för aktiebolag', condition: (s) => s.entity_type === 'aktiebolag', priority: 'important', linkedReportType: null, generateDates: (year, settings) => { // For calendar year, December 31 is fiscal year end, deadline March 31 if (settings.fiscal_year_start_month === 1) { return [ { day: 31, month: 2, year, period: `${year - 1}`, periodLabel: `${year - 1}` }, // March ] } // For non-calendar fiscal years, 3 months after year end const fiscalYearEnd = settings.fiscal_year_start_month - 1 const deadlineMonth = (fiscalYearEnd + 3) % 12 const deadlineYear = deadlineMonth < fiscalYearEnd ? year + 1 : year return [ { day: 31, month: deadlineMonth, year: deadlineYear, period: `${year - 1}/${year}`, periodLabel: `${year - 1}/${year}` }, ] }, }, ] /** * Helper to get month label in Swedish */ function getMonthLabel(month: number, year: number): string { const months = [ 'januari', 'februari', 'mars', 'april', 'maj', 'juni', 'juli', 'augusti', 'september', 'oktober', 'november', 'december' ] return `${months[month]} ${year}` } /** * Get all applicable deadline configs for given company settings */ export function getApplicableDeadlineConfigs( settings: CompanySettingsForDeadlines ): TaxDeadlineConfig[] { return TAX_DEADLINE_CONFIGS.filter((config) => config.condition(settings)) } /** * Map from tax deadline type to report URL generator */ export const REPORT_URLS: Record string> = { vat: (p) => { if (p.quarter) { return `/reports?tab=vat&year=${p.year}&period=${p.quarter}` } if (p.month) { return `/reports?tab=vat&year=${p.year}&period=${p.month}` } return `/reports?tab=vat&year=${p.year}` }, 'ne-declaration': () => '/reports?tab=ne-declaration', } /** * Get the report URL for a deadline */ export function getReportUrl( linkedReportType: string | null, linkedReportPeriod: Record | null ): string | null { if (!linkedReportType || !linkedReportPeriod) { return null } const urlGenerator = REPORT_URLS[linkedReportType] if (!urlGenerator) { return null } return urlGenerator(linkedReportPeriod as { year: number; quarter?: number; month?: number }) }