/** * Static configuration of all Swedish tax deadlines (Skatteverket) * Based on Skatteverket's official deadline schedule */ import type { TaxDeadlineType, EntityType, MomsPeriod, TaxFilingMethod } 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 vat_taxable_base_over_40m: boolean vat_has_eu_trade: boolean vat_filing_method: TaxFilingMethod periodisk_sammanstallning_enabled: boolean periodisk_sammanstallning_period: 'monthly' | 'quarterly' periodisk_sammanstallning_filing_method: TaxFilingMethod } // 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" } function getFiscalYearLabel(fiscalYearEndMonth: number, fiscalYearEndYear: number): string { return fiscalYearEndMonth === 12 ? `${fiscalYearEndYear}` : `${fiscalYearEndYear - 1}/${fiscalYearEndYear}` } function getAnnualVatDeadline( fiscalYearEndMonth: number, fiscalYearEndYear: number, settings: CompanySettingsForDeadlines, ): { day: number; month: number; year: number } { // Enskild firma (calendar year only, BFL 3 kap.): without EU trade the // annual momsdeklaration follows the income tax return (12 May); with EU // trade it is due 26 February (26 kap. 33-33a §§ SFL, Skatteverket's // published helårsmoms schedule). if (settings.entity_type === 'enskild_firma') { return settings.vat_has_eu_trade ? { day: 26, month: 1, year: fiscalYearEndYear + 1 } : { day: 12, month: 4, year: fiscalYearEndYear + 1 } } if (settings.vat_has_eu_trade) { const month = (fiscalYearEndMonth + 1) % 12 const year = fiscalYearEndYear + (fiscalYearEndMonth >= 11 ? 1 : 0) // A 26 December due date lands on annandag jul; the banking-day // adjustment moves it to Skatteverket's published 27th (or later). return { day: 26, month, year } } const paper = settings.vat_filing_method === 'paper' if (fiscalYearEndMonth <= 4) { return { day: 12, month: paper ? 10 : 11, year: fiscalYearEndYear } } if (fiscalYearEndMonth <= 6) { return paper ? { day: 27, month: 11, year: fiscalYearEndYear } : { day: 17, month: 0, year: fiscalYearEndYear + 1 } } if (fiscalYearEndMonth <= 8) { return { day: 12, month: paper ? 2 : 3, year: fiscalYearEndYear + 1 } } return { day: paper ? 12 : 17, month: paper ? 6 : 7, year: fiscalYearEndYear + 1 } } function generateAnnualVatDates( deadlineYear: number, settings: CompanySettingsForDeadlines, ): DeadlineInstance[] { const fiscalYearEndMonth = settings.entity_type === 'enskild_firma' ? 12 : (settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1) const results: DeadlineInstance[] = [] for (const fiscalYearEndYear of [deadlineYear - 1, deadlineYear]) { const deadline = getAnnualVatDeadline(fiscalYearEndMonth, fiscalYearEndYear, settings) if (deadline.year !== deadlineYear) continue const period = getFiscalYearLabel(fiscalYearEndMonth, fiscalYearEndYear) results.push({ ...deadline, period, periodLabel: period, }) } return results } /** * 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, settings) => { const instances: DeadlineInstance[] = [] for (let month = 0; month < 12; month++) { const monthOffset = settings.vat_taxable_base_over_40m ? 1 : 2 const deadlineMonth = (month + monthOffset) % 12 const deadlineYear = year + Math.floor((month + monthOffset) / 12) // Above SEK 40M the 26th applies year-round; 26 December is annandag // jul, and the banking-day adjustment yields Skatteverket's 27th. const day = settings.vat_taxable_base_over_40m ? 26 : (deadlineMonth === 0 || deadlineMonth === 7 ? 17 : 12) instances.push({ day, month: deadlineMonth, year: deadlineYear, period: `${year}-${String(month + 1).padStart(2, '0')}`, periodLabel: getMonthLabel(month, year), }) } return instances }, }, // Momsdeklaration (quarterly) { type: 'moms_quarterly', titleTemplate: 'Momsdeklaration {periodLabel}', description: 'Momsdeklaration för kvartalsredovisare', condition: (s) => s.vat_registered && s.moms_period === 'quarterly', priority: 'important', linkedReportType: 'vat', generateDates: (year) => { return [ { day: 12, month: 4, year, period: `${year}-Q1`, periodLabel: `Q1 ${year}` }, { day: 17, month: 7, year, period: `${year}-Q2`, periodLabel: `Q2 ${year}` }, { day: 12, month: 10, year, period: `${year}-Q3`, periodLabel: `Q3 ${year}` }, { day: 12, month: 1, year: year + 1, period: `${year}-Q4`, periodLabel: `Q4 ${year}` }, ] }, }, // Momsdeklaration (yearly) { type: 'moms_yearly', titleTemplate: 'Momsdeklaration {periodLabel}', description: 'Momsdeklaration för årsredovisare', condition: (s) => s.vat_registered && s.moms_period === 'yearly', priority: 'important', linkedReportType: 'vat', generateDates: (year, settings) => generateAnnualVatDates(year, settings), }, // F-skatt (monthly) { type: 'f_skatt', titleTemplate: 'F-skatt {periodLabel}', description: 'Inbetalning av preliminär skatt', condition: (s) => s.f_skatt, priority: 'important', linkedReportType: null, generateDates: (year) => { const instances: DeadlineInstance[] = [] for (let month = 0; month < 12; month++) { instances.push({ day: month === 0 || month === 7 ? 17 : 12, month, year, period: `${year}-${String(month + 1).padStart(2, '0')}`, periodLabel: getMonthLabel(month, year), }) } return instances }, }, // Arbetsgivardeklaration (monthly, any employer with employees: AB or EF) // Per Skatteförfarandelagen: every employer paying salary must file AGI monthly. // The filing day is keyed to the VAT taxable base, not a separate employer // measure (SFL 26 kap.): above SEK 40M the whole skattedeklaration (AGI and // VAT) is due the 26th of the following month; otherwise the 12th (17th in // January and August). Employers without VAT reporting follow the same // 12th/17th small-company schedule. { type: 'arbetsgivardeklaration', titleTemplate: 'Arbetsgivardeklaration {periodLabel}', description: 'Arbetsgivardeklaration för arbetsgivare med anställda', condition: (s) => s.pays_salaries, priority: 'important', linkedReportType: null, generateDates: (year, settings) => { const storforetag = settings.vat_registered && settings.vat_taxable_base_over_40m const instances: DeadlineInstance[] = [] for (let month = 0; month < 12; month++) { const deadlineMonth = (month + 1) % 12 const deadlineYear = month === 11 ? year + 1 : year const day = storforetag ? 26 : (deadlineMonth === 0 || deadlineMonth === 7 ? 17 : 12) instances.push({ day, month: deadlineMonth, year: deadlineYear, period: `${year}-${String(month + 1).padStart(2, '0')}`, periodLabel: getMonthLabel(month, year), }) } return instances }, }, // Skatteinbetalning (storföretag): companies above the SEK 40M VAT taxable // base file the skattedeklaration on the 26th but must still have deducted // tax and employer contributions paid into skattekontot by the 12th (17th // in January). Without this row the 26th filing date hides a payment // deadline two weeks earlier. { type: 'skatteinbetalning', titleTemplate: 'Betala skatt och arbetsgivaravgifter {periodLabel}', description: 'Inbetalning av avdragen skatt och arbetsgivaravgifter för företag med beskattningsunderlag över 40 miljoner kronor', condition: (s) => s.pays_salaries && s.vat_registered && s.vat_taxable_base_over_40m, priority: 'important', linkedReportType: null, generateDates: (year) => { const instances: DeadlineInstance[] = [] for (let month = 0; month < 12; month++) { const deadlineMonth = (month + 1) % 12 const deadlineYear = month === 11 ? year + 1 : year instances.push({ // Deliberately January-only: the 17 August exception applies to the // small-company (below SEK 40M) schedule. Storföretag payment dates // are the 12th every month except January (62 kap. 3 § SFL and // Skatteverket's published storföretag calendar). day: deadlineMonth === 0 ? 17 : 12, month: deadlineMonth, year: deadlineYear, period: `${year}-${String(month + 1).padStart(2, '0')}`, periodLabel: getMonthLabel(month, year), }) } return instances }, }, // Periodisk sammanställning (EU sales) { type: 'periodisk_sammanstallning', titleTemplate: 'Periodisk sammanställning {periodLabel}', description: 'Periodisk sammanställning för EU-försäljning', condition: (s) => s.vat_registered && s.periodisk_sammanstallning_enabled, priority: 'normal', linkedReportType: null, generateDates: (year, settings) => { const day = settings.periodisk_sammanstallning_filing_method === 'paper' ? 20 : 25 if (settings.periodisk_sammanstallning_period === 'quarterly') { return [ { day, month: 3, year, period: `${year}-Q1`, periodLabel: `Q1 ${year}` }, { day, month: 6, year, period: `${year}-Q2`, periodLabel: `Q2 ${year}` }, { day, month: 9, year, period: `${year}-Q3`, periodLabel: `Q3 ${year}` }, { day, month: 0, year: year + 1, period: `${year}-Q4`, periodLabel: `Q4 ${year}` }, ] } return Array.from({ length: 12 }, (_, month) => ({ day, month: (month + 1) % 12, year: month === 11 ? year + 1 : year, period: `${year}-${String(month + 1).padStart(2, '0')}`, periodLabel: getMonthLabel(month, year), })) }, }, // Inkomstdeklaration (EF) - 2 maj { type: 'inkomstdeklaration_ef', titleTemplate: 'Inkomstdeklaration + NE-bilaga {periodLabel}', description: 'Inkomstdeklaration för enskild firma', condition: (s) => s.entity_type === 'enskild_firma', priority: 'critical', linkedReportType: 'ne-declaration', generateDates: (year) => { // Due May 2nd for previous year's income return [ { day: 2, month: 4, year, period: `${year - 1}`, periodLabel: `${year - 1}` }, ] }, }, // Inkomstdeklaration (AB): digital filing deadlines per Skatteverket lookup table { type: 'inkomstdeklaration_ab', titleTemplate: 'Inkomstdeklaration AB {periodLabel}', description: 'Inkomstdeklaration för aktiebolag', condition: (s) => s.entity_type === 'aktiebolag', priority: 'critical', linkedReportType: null, generateDates: (year, settings) => { // FY end month (1-indexed): e.g. start=1 → end=12, start=5 → end=4 const fyEndMonth = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1 // Skatteverket digital filing deadline lookup: // FY end Jan-Apr → Dec 1 same year as FY end // FY end May-Jun → Jan 15 year after FY end // FY end Jul-Aug → Apr 1 year after FY end // FY end Sep-Dec → Aug 1 year after FY end const getDeadline = (fyEndYear: number) => { if (fyEndMonth >= 1 && fyEndMonth <= 4) { return { day: 1, month: 11, year: fyEndYear } // Dec 1 } else if (fyEndMonth >= 5 && fyEndMonth <= 6) { return { day: 15, month: 0, year: fyEndYear + 1 } // Jan 15 } else if (fyEndMonth >= 7 && fyEndMonth <= 8) { return { day: 1, month: 3, year: fyEndYear + 1 } // Apr 1 } else { return { day: 1, month: 7, year: fyEndYear + 1 } // Aug 1 } } // We need to find which FY ending produces a deadline in `year`. // Try FY endings in year-1 and year (both could produce deadlines in `year`). const results: DeadlineInstance[] = [] for (const fyEndYear of [year - 1, year]) { const dl = getDeadline(fyEndYear) if (dl.year === year) { // Compute the FY start year const fyStart = fyEndMonth === 12 ? fyEndYear : fyEndYear const periodLabel = fyEndMonth === 12 ? `${fyEndYear}` : `${fyStart - 1}/${fyStart}` const period = fyEndMonth === 12 ? `${fyEndYear}` : `${fyStart - 1}/${fyStart}` results.push({ day: dl.day, month: dl.month, year: dl.year, period, periodLabel, }) } } return results }, }, // Årsredovisning (AB): 7 months after fiscal year end per ÅRL 8:3 { type: 'arsredovisning', titleTemplate: 'Årsredovisning till Bolagsverket {periodLabel}', description: 'Årsredovisning för aktiebolag', condition: (s) => s.entity_type === 'aktiebolag', priority: 'critical', linkedReportType: null, generateDates: (year, settings) => { // FY end month (1-indexed) const fyEndMonth = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1 // 7 months after FY end per ÅRL 8:3 // Deadline month (0-indexed): ((fyEndMonth - 1) + 7) % 12 // Last day of the deadline month // Determine which year the deadline falls in const _wrapsYear = fyEndMonth > 5 // Jun+ wraps into next year // For calendar year (Dec end): deadline Jul 31 same year+1 // The FY ending in `year` produces a deadline: const _fyEndYear = year - 1 // By default we show deadline for the FY that ended in year-1 // Simpler: compute from a concrete FY end date // FY ends: fyEndMonth (1-indexed), last day, in some year. // We want the deadline that falls in `year`. // Try FY endings in year-1 and year const results: DeadlineInstance[] = [] for (const endYr of [year - 1, year]) { // Deadline: 7 months after last day of fyEndMonth in endYr const dlMonth0 = ((fyEndMonth - 1) + 7) % 12 const dlYear = (fyEndMonth - 1) + 7 >= 12 ? endYr + 1 : endYr if (dlYear === year) { const lastDay = new Date(dlYear, dlMonth0 + 1, 0).getDate() const periodLabel = fyEndMonth === 12 ? `${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 }) }