import { describe, it, expect } from 'vitest' import { TAX_DEADLINE_CONFIGS } from '../deadline-config' import type { CompanySettingsForDeadlines } from '../deadline-config' function getConfig(type: string) { return TAX_DEADLINE_CONFIGS.find((c) => c.type === type)! } function makeSettings(overrides: Partial = {}): CompanySettingsForDeadlines { return { entity_type: 'aktiebolag', moms_period: 'quarterly', f_skatt: true, preliminary_tax_monthly: 5000, vat_registered: true, pays_salaries: false, employer_registered: null, employer_seasonal: false, fiscal_year_start_month: 1, vat_taxable_base_over_40m: false, vat_has_eu_trade: false, vat_filing_method: 'electronic', periodisk_sammanstallning_enabled: false, periodisk_sammanstallning_period: 'monthly', periodisk_sammanstallning_filing_method: 'electronic', kontrolluppgifter_enabled: false, rot_rut_enabled: false, oss_enabled: false, ioss_enabled: false, intrastat_enabled: false, punktskatt_enabled: false, fyllnadsinbetalning_enabled: false, tax_assessment_notices: [], ...overrides, } } describe('VAT filing deadlines', () => { it('uses the second following month for monthly filers at or below SEK 40 million', () => { const dates = getConfig('moms_monthly').generateDates(2026, makeSettings({ moms_period: 'monthly' })) expect(dates[0]).toMatchObject({ day: 12, month: 2, year: 2026, period: '2026-01' }) expect(dates[10]).toMatchObject({ day: 17, month: 0, year: 2027, period: '2026-11' }) }) it('uses the following month for monthly filers above SEK 40 million', () => { const dates = getConfig('moms_monthly').generateDates(2026, makeSettings({ moms_period: 'monthly', vat_taxable_base_over_40m: true, })) expect(dates[0]).toMatchObject({ day: 26, month: 1, year: 2026, period: '2026-01' }) // Raw date stays the 26th even in December; the banking-day adjustment // in the generator moves annandag jul to Skatteverket's published 27th. expect(dates[10]).toMatchObject({ day: 26, month: 11, year: 2026, period: '2026-11' }) }) it('uses May, August, November and February for quarterly VAT', () => { const dates = getConfig('moms_quarterly').generateDates(2026, makeSettings()) expect(dates.map(({ day, month, year }) => ({ day, month, year }))).toEqual([ { day: 12, month: 4, year: 2026 }, { day: 17, month: 7, year: 2026 }, { day: 12, month: 10, year: 2026 }, { day: 12, month: 1, year: 2027 }, ]) }) it('uses the entity, EU-trade and filing-method rules for yearly VAT', () => { const config = getConfig('moms_yearly') expect(config.generateDates(2027, makeSettings({ entity_type: 'enskild_firma', moms_period: 'yearly', }))[0]).toMatchObject({ day: 12, month: 4, year: 2027, period: '2026' }) expect(config.generateDates(2027, makeSettings({ entity_type: 'enskild_firma', moms_period: 'yearly', vat_has_eu_trade: true, }))[0]).toMatchObject({ day: 26, month: 1, year: 2027, period: '2026' }) expect(config.generateDates(2027, makeSettings({ moms_period: 'yearly', vat_filing_method: 'paper', }))[0]).toMatchObject({ day: 12, month: 6, year: 2027, period: '2026' }) }) }) describe('monthly tax and employer deadlines', () => { it('generates preliminary tax deadlines only when an amount is debited', () => { const config = getConfig('f_skatt') // F-skatt approval alone carries no payment obligation. expect(config.condition(makeSettings({ preliminary_tax_monthly: null }))).toBe(false) expect(config.condition(makeSettings({ preliminary_tax_monthly: 0 }))).toBe(false) expect(config.condition(makeSettings({ preliminary_tax_monthly: 2500 }))).toBe(true) // The debited amount governs even without F-skatt approval (SA-skatt). expect(config.condition(makeSettings({ f_skatt: false, preliminary_tax_monthly: 2500 }))).toBe(true) }) it('uses the 12th for preliminary tax except January and August', () => { const dates = getConfig('f_skatt').generateDates(2026, makeSettings()) expect(dates[0].day).toBe(17) expect(dates[1].day).toBe(12) expect(dates[7].day).toBe(17) }) it('keeps the 12th in August for storföretag preliminary tax (January-only 17th)', () => { const dates = getConfig('f_skatt').generateDates(2026, makeSettings({ moms_period: 'monthly', vat_taxable_base_over_40m: true, })) expect(dates[0].day).toBe(17) expect(dates[7].day).toBe(12) }) it('gates AGI on employer registration with pays_salaries as legacy fallback', () => { const config = getConfig('arbetsgivardeklaration') // Never attested: fall back to pays_salaries. expect(config.condition(makeSettings({ pays_salaries: true }))).toBe(true) expect(config.condition(makeSettings({ pays_salaries: false }))).toBe(false) // Attested registration wins over pays_salaries in both directions: a // registered employer must file monthly even with zero salaries. expect(config.condition(makeSettings({ employer_registered: true }))).toBe(true) expect(config.condition(makeSettings({ employer_registered: false, pays_salaries: true }))).toBe(false) }) it('generates only the December-period AGI row for seasonal employers', () => { const dates = getConfig('arbetsgivardeklaration').generateDates(2026, makeSettings({ employer_registered: true, employer_seasonal: true, })) expect(dates).toHaveLength(1) // December period, declared 17 January the following year. expect(dates[0]).toMatchObject({ day: 17, month: 0, year: 2027, period: '2026-12' }) }) it('uses the 26th for AGI when the VAT taxable base is above SEK 40 million', () => { const dates = getConfig('arbetsgivardeklaration').generateDates(2026, makeSettings({ pays_salaries: true, vat_taxable_base_over_40m: true, })) expect(dates.every((date) => date.day === 26)).toBe(true) }) it('keeps the 12th for AGI when the employer does not report VAT', () => { const dates = getConfig('arbetsgivardeklaration').generateDates(2026, makeSettings({ pays_salaries: true, vat_registered: false, vat_taxable_base_over_40m: true, })) expect(dates[1].day).toBe(12) expect(dates[11].day).toBe(17) // December salaries are declared 17 January }) }) describe('storföretag tax payment deadline', () => { const config = getConfig('skatteinbetalning') it('applies only to employers reporting VAT above SEK 40 million', () => { expect(config.condition(makeSettings({ pays_salaries: true }))).toBe(false) expect(config.condition(makeSettings({ vat_taxable_base_over_40m: true }))).toBe(false) expect(config.condition(makeSettings({ pays_salaries: true, vat_taxable_base_over_40m: true, vat_registered: false, }))).toBe(false) expect(config.condition(makeSettings({ pays_salaries: true, vat_taxable_base_over_40m: true, }))).toBe(true) // Same registration gate as AGI: attested registration wins. expect(config.condition(makeSettings({ employer_registered: true, vat_taxable_base_over_40m: true, }))).toBe(true) expect(config.condition(makeSettings({ employer_registered: false, pays_salaries: true, vat_taxable_base_over_40m: true, }))).toBe(false) }) it('is due the 12th of the following month, the 17th in January', () => { const dates = config.generateDates(2026, makeSettings({ pays_salaries: true, vat_taxable_base_over_40m: true, })) expect(dates).toHaveLength(12) expect(dates[0]).toMatchObject({ day: 12, month: 1, year: 2026, period: '2026-01' }) expect(dates[6]).toMatchObject({ day: 12, month: 7, year: 2026, period: '2026-07' }) expect(dates[11]).toMatchObject({ day: 17, month: 0, year: 2027, period: '2026-12' }) }) }) describe('periodic EU sales list deadlines', () => { const config = getConfig('periodisk_sammanstallning') it('is only applicable when explicitly enabled', () => { expect(config.condition(makeSettings())).toBe(false) expect(config.condition(makeSettings({ periodisk_sammanstallning_enabled: true }))).toBe(true) }) it('uses the 25th monthly for electronic filing', () => { const dates = config.generateDates(2026, makeSettings({ periodisk_sammanstallning_enabled: true, })) expect(dates).toHaveLength(12) expect(dates[0]).toMatchObject({ day: 25, month: 1, year: 2026, period: '2026-01' }) }) it('uses the 20th quarterly for paper filing', () => { const dates = config.generateDates(2026, makeSettings({ periodisk_sammanstallning_enabled: true, periodisk_sammanstallning_period: 'quarterly', periodisk_sammanstallning_filing_method: 'paper', })) expect(dates).toHaveLength(4) expect(dates[0]).toMatchObject({ day: 20, month: 3, year: 2026, period: '2026-Q1' }) }) }) describe('kontrolluppgifter: 31 January (SFL 24 kap. 1 §)', () => { const config = getConfig('kontrolluppgifter') it('is only applicable when explicitly enabled', () => { expect(config.condition(makeSettings())).toBe(false) expect(config.condition(makeSettings({ kontrolluppgifter_enabled: true }))).toBe(true) }) it('is due 31 January for the previous income year', () => { const dates = config.generateDates(2027, makeSettings({ kontrolluppgifter_enabled: true })) expect(dates).toHaveLength(1) expect(dates[0]).toMatchObject({ day: 31, month: 0, year: 2027, period: '2026', periodLabel: '2026', }) }) it('follows the calendar income year even for broken fiscal years', () => { // KU reporting follows the income year (SFL 24 kap.), never the // räkenskapsår: a broken FY must not shift the period. const dates = config.generateDates(2027, makeSettings({ kontrolluppgifter_enabled: true, fiscal_year_start_month: 7, })) expect(dates[0]).toMatchObject({ day: 31, month: 0, year: 2027, period: '2026' }) }) }) describe('rot_rut_begaran: 31 January after the payment year (Lag 2009:194 8 §)', () => { const config = getConfig('rot_rut_begaran') it('is only applicable when explicitly enabled', () => { expect(config.condition(makeSettings())).toBe(false) expect(config.condition(makeSettings({ rot_rut_enabled: true }))).toBe(true) }) it('generates a 31 January row only for years with ROT/RUT payments', () => { const settings = makeSettings({ rot_rut_enabled: true, rot_rut_payment_years: [2026], }) expect(config.generateDates(2027, settings)).toEqual([ { day: 31, month: 0, year: 2027, period: '2026', periodLabel: '2026' }, ]) // No payments in 2027 → no row for the 2028 deadline year. expect(config.generateDates(2028, settings)).toEqual([]) }) it('generates nothing when payment years are unknown (pure-settings contexts)', () => { // Backfill detection passes settings without the derived field: the // deadline must never be "expected" there, or the nightly cron would // regenerate (and status-reset) the company every day. const settings = makeSettings({ rot_rut_enabled: true }) expect(config.generateDates(2027, settings)).toEqual([]) }) }) describe('long-tail opt-in deadlines', () => { it('kvarskatt copies the exact notice date and never applies a banking-day shift', () => { const config = getConfig('kvarskatt') const settings = makeSettings({ tax_assessment_notices: [{ id: 'notice-1', fiscalPeriodName: '2029', decisionType: 'final', paymentDueDate: '2030-03-31', }], }) expect(config.condition(settings)).toBe(true) expect(config.skipBankingDayAdjustment).toBe(true) expect(config.generateDates(2030, settings)).toEqual([{ day: 31, month: 2, year: 2030, period: 'notice:notice-1', periodLabel: 'slutskattebesked, 2029', taxAssessmentNoticeId: 'notice-1', }]) }) it('OSS: quarterly, last day of the month after the quarter, opt-in, no banking-day shift', () => { const config = getConfig('oss_quarterly') expect(config.condition(makeSettings())).toBe(false) expect(config.condition(makeSettings({ oss_enabled: true }))).toBe(true) // Requires VAT registration. expect(config.condition(makeSettings({ oss_enabled: true, vat_registered: false }))).toBe(false) expect(config.skipBankingDayAdjustment).toBe(true) const dates = config.generateDates(2030, makeSettings({ oss_enabled: true })) expect(dates.map(({ day, month, year }) => ({ day, month, year }))).toEqual([ { day: 30, month: 3, year: 2030 }, { day: 31, month: 6, year: 2030 }, { day: 31, month: 9, year: 2030 }, { day: 31, month: 0, year: 2031 }, ]) }) it('IOSS: opt-in alone controls the deadline (Art. 369s does not require Swedish VAT registration)', () => { const config = getConfig('ioss_monthly') expect(config.condition(makeSettings({ ioss_enabled: true, vat_registered: false }))).toBe(true) expect(config.condition(makeSettings({ ioss_enabled: false }))).toBe(false) }) it('IOSS: monthly, last day of the following month, no banking-day shift', () => { const config = getConfig('ioss_monthly') expect(config.skipBankingDayAdjustment).toBe(true) const dates = config.generateDates(2030, makeSettings({ ioss_enabled: true })) expect(dates).toHaveLength(12) // February 2030 → due 31 March 2030 (a Sunday: the EU deadline stands). expect(dates[1]).toMatchObject({ day: 31, month: 2, year: 2030, period: '2030-02' }) // December 2030 → due 31 January 2031. expect(dates[11]).toMatchObject({ day: 31, month: 0, year: 2031, period: '2030-12' }) }) it('Intrastat: 10th banking day of the month after the reference month', () => { const config = getConfig('intrastat_monthly') const dates = config.generateDates(2030, makeSettings({ intrastat_enabled: true })) // January 2030 → February 2030: banking days 1,4,5,6,7,8,11,12,13,14. expect(dates[0]).toMatchObject({ day: 14, month: 1, year: 2030, period: '2030-01' }) }) it('punktskatt: ordinary skattedeklaration schedule (12th, 17th in Jan/Aug)', () => { const config = getConfig('punktskatt_monthly') expect(config.condition(makeSettings({ punktskatt_enabled: true, vat_registered: false }))).toBe(true) const dates = config.generateDates(2030, makeSettings({ punktskatt_enabled: true })) expect(dates[0]).toMatchObject({ day: 12, month: 1, year: 2030, period: '2030-01' }) expect(dates[6]).toMatchObject({ day: 17, month: 7, year: 2030, period: '2030-07' }) expect(dates[11]).toMatchObject({ day: 17, month: 0, year: 2031, period: '2030-12' }) }) it('fyllnadsinbetalning: 12th of 2nd month over 30k, 3rd of 5th month for the rest (SFL 62:8, 65 kap.)', () => { const config = getConfig('fyllnadsinbetalning') // Calendar FY 2030: 12 Feb 2031 and 3 May 2031. const dates = config.generateDates(2031, makeSettings({ fyllnadsinbetalning_enabled: true })) expect(dates.map(({ day, month, year }) => ({ day, month, year }))).toEqual([ { day: 12, month: 1, year: 2031 }, { day: 3, month: 4, year: 2031 }, ]) expect(dates[0].period).toBe('2030-over30k') expect(dates[1].period).toBe('2030-rest') // Broken FY ending June 2030 (start July): 12 Aug 2030 and 3 Nov 2030. const broken = config.generateDates(2030, makeSettings({ fyllnadsinbetalning_enabled: true, fiscal_year_start_month: 7, })) expect(broken.map(({ day, month, year }) => ({ day, month, year }))).toEqual([ { day: 12, month: 7, year: 2030 }, { day: 3, month: 10, year: 2030 }, ]) }) }) describe('inkomstdeklaration_ab: digital filing deadlines', () => { const config = getConfig('inkomstdeklaration_ab') it('FY end Dec (calendar year) → Aug 1 next year', () => { // FY ends Dec 2024, deadline Aug 1, 2025 const settings = makeSettings({ fiscal_year_start_month: 1 }) // end month = 12 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 1, month: 7, year: 2025 }) // Aug (0-indexed) }) it('FY end Sep → Aug 1 next year', () => { // FY start Oct, end Sep. FY ending Sep 2024 → deadline Aug 1, 2025 const settings = makeSettings({ fiscal_year_start_month: 10 }) // end month = 9 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 1, month: 7, year: 2025 }) // Aug }) it('FY end Oct → Aug 1 next year', () => { const settings = makeSettings({ fiscal_year_start_month: 11 }) // end month = 10 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 1, month: 7, year: 2025 }) // Aug }) it('FY end Jan → Dec 1 same year', () => { // FY start Feb, end Jan. FY ending Jan 2025 → deadline Dec 1, 2025 const settings = makeSettings({ fiscal_year_start_month: 2 }) // end month = 1 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 1, month: 11, year: 2025 }) // Dec }) it('FY end Apr → Dec 1 same year', () => { const settings = makeSettings({ fiscal_year_start_month: 5 }) // end month = 4 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 1, month: 11, year: 2025 }) // Dec }) it('FY end May → Jan 15 next year', () => { // FY ending May 2025 → deadline Jan 15, 2026. So for year=2026: const settings = makeSettings({ fiscal_year_start_month: 6 }) // end month = 5 const dates = config.generateDates(2026, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 15, month: 0, year: 2026 }) // Jan }) it('FY end Jun → Jan 15 next year', () => { const settings = makeSettings({ fiscal_year_start_month: 7 }) // end month = 6 const dates = config.generateDates(2026, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 15, month: 0, year: 2026 }) // Jan }) it('FY end Jul → Apr 1 next year', () => { // FY ending Jul 2025 → deadline Apr 1, 2026. So for year=2026: const settings = makeSettings({ fiscal_year_start_month: 8 }) // end month = 7 const dates = config.generateDates(2026, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 1, month: 3, year: 2026 }) // Apr }) it('FY end Aug → Apr 1 next year', () => { const settings = makeSettings({ fiscal_year_start_month: 9 }) // end month = 8 const dates = config.generateDates(2026, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 1, month: 3, year: 2026 }) // Apr }) it('period labels are correct for calendar year', () => { const settings = makeSettings({ fiscal_year_start_month: 1 }) const dates = config.generateDates(2025, settings) expect(dates[0].periodLabel).toBe('2024') }) it('period labels are correct for broken fiscal year', () => { const settings = makeSettings({ fiscal_year_start_month: 5 }) // end month = 4 const dates = config.generateDates(2025, settings) expect(dates[0].periodLabel).toMatch(/2024\/2025|2025/) }) }) describe('arsstamma: 6 months after FY end (ABL 7:10)', () => { const config = getConfig('arsstamma') it('applies only to aktiebolag', () => { expect(config.condition(makeSettings())).toBe(true) expect(config.condition(makeSettings({ entity_type: 'enskild_firma' }))).toBe(false) }) it('FY end Dec (calendar year) → Jun 30 next year', () => { const dates = config.generateDates(2026, makeSettings({ fiscal_year_start_month: 1 })) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 30, month: 5, year: 2026, period: '2025' }) }) it('FY end Apr → Oct 31 same year, broken-FY period label', () => { const dates = config.generateDates(2026, makeSettings({ fiscal_year_start_month: 5 })) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 31, month: 9, year: 2026, period: '2025/2026' }) }) it('uses the last day of the deadline month (handles Feb)', () => { // FY end Aug 2026 → +6 months = Feb 2027 const dates = config.generateDates(2027, makeSettings({ fiscal_year_start_month: 9 })) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 28, month: 1, year: 2027 }) }) it('no bokslut deadline type exists anymore', () => { expect(TAX_DEADLINE_CONFIGS.find((c) => (c.type as string) === 'bokslut')).toBeUndefined() }) }) describe('arsredovisning: 7 months after FY end (ÅRL 8:3)', () => { const config = getConfig('arsredovisning') it('FY end Dec (calendar year) → Jul 31 next year', () => { const settings = makeSettings({ fiscal_year_start_month: 1 }) const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) // Dec + 7 months = July (month index 6) expect(dates[0]).toMatchObject({ day: 31, month: 6, year: 2025 }) }) it('FY end Jun → Jan 31 next year', () => { // FY end Jun 2024 → +7 months = Jan 2025 const settings = makeSettings({ fiscal_year_start_month: 7 }) // end month = 6 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 31, month: 0, year: 2025 }) // Jan 31 }) it('FY end Apr → Nov 30 same year', () => { // FY end Apr 2025 → +7 months = Nov 2025 const settings = makeSettings({ fiscal_year_start_month: 5 }) // end month = 4 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 30, month: 10, year: 2025 }) // Nov 30 }) it('FY end Mar → Oct 31 same year', () => { // FY end Mar 2025 → +7 months = Oct 2025 const settings = makeSettings({ fiscal_year_start_month: 4 }) // end month = 3 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 31, month: 9, year: 2025 }) // Oct 31 }) it('FY end Aug → Mar 31 next year', () => { // FY end Aug 2024 → +7 months = Mar 2025 const settings = makeSettings({ fiscal_year_start_month: 9 }) // end month = 8 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0]).toMatchObject({ day: 31, month: 2, year: 2025 }) // Mar 31 }) it('uses last day of deadline month (handles Feb)', () => { // FY end Jul 2024 → +7 months = Feb 2025 const settings = makeSettings({ fiscal_year_start_month: 8 }) // end month = 7 const dates = config.generateDates(2025, settings) expect(dates.length).toBe(1) expect(dates[0].month).toBe(1) // Feb expect(dates[0].day).toBe(28) // 2025 is not a leap year }) })