Files
accounted/extensions/general/skatteverket/lib/token-store.ts
T
Jakob WennbergandClaude Opus 4.7 f3fd4c0822 feat(salary, skatteverket): per-day absence + AGI Frånvarouppgift + skattekonto + hardening (#388)
* feat(salary): per-day absence tracking with calendar UX

Replace aggregated-day absence counts with per-day records so payroll
calculations can correctly enforce Swedish legal rules that depend on
actual dates: karensavdrag once per sjuklöneperiod, återinsjuknande
within 5 calendar days, allmänt högriskskydd cap of 10 karensavdrag per
rolling 12 months, day-8 läkarintyg flag, day-15 transition to
Försäkringskassan.

Adds:
- salary_absence_days table (RLS, dedup unique on employee+date+type)
- /api/salary/employees/[id]/absence CRUD route
- deriveAbsenceLineItems helper that walks per-day records into
  sjuklöneperioder and emits correctly-classified line items, with the
  existing absence-calculator formulas reused for VAB / parental
- Per-employee pay-spec detail page with month-grid AbsenceCalendar
- Calculate route now derives line items from the calendar before
  running the salary engine, replacing the prior sumQuantity model
- Salary run GET surfaces the formatted Skatteverket arbetsgivare ID
  so downstream UI can build extension URLs without a second round-trip
- GET /salary/runs/[id]/employees/[employeeId] for the detail page

Tests: 15 new unit tests covering segment merge, återinsjuknande
within 5 days, högriskskydd cap, FK transition flag, läkarintyg flag,
VAB/parental semesterlönegrundande ceilings.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat(skatteverket): harden API client + add NEXT_PUBLIC_SKATTEVERKET_ENABLED feature flag

Three hardening fixes from the prior audit, plus a runtime extension
toggle for phased rollout.

api-client.ts:
- Map 429 to a new SkatteverketAuthError code RATE_LIMITED with a
  Swedish user message. The 4 req/sec local rate limiter normally
  prevents this, but the per-consumer gateway quota can still hit.
- Extend the error union with TOKEN_CORRUPTED for the token-store fix
  below.

token-store.ts:
- Surface decryption failures instead of silently returning null. A
  rotated key or tampered ciphertext used to look like "not connected";
  callers now get TOKEN_CORRUPTED with a clear "anslut igen med BankID"
  message and a structured log line for ops.

Extension dispatcher (app/api/extensions/ext/[...path]/route.ts):
- Per-extension feature flag table. When NEXT_PUBLIC_SKATTEVERKET_ENABLED
  is not exactly "true", the dispatcher returns 503 with code
  EXTENSION_DISABLED, letting ops disable a single integration mid-
  rollout without redeploying or removing it from extensions.config.json.
  UI panels (SkatteverketPanel, AGIPanel) detect the 503 and render an
  empty state.

Tests: 7 api-client cases (401/403/403-Behörighet/429/5xx/200/auth-error
codes) + 2 token-store cases (no-row → null, corrupted → TOKEN_CORRUPTED).

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat(salary): emit AGI Frånvarouppgift per SKV 4785, add AGIPanel for one-click submission

AGI XML upgrade:
- Emit <gem:Franvarouppgift> top-level blocks for VAB and parental
  leave events sourced from salary_absence_days, per SKV 4785 +
  technical doc. Element order matches the spec example file.
  TILLFALLIG_FORALDRAPENNING for VAB / FORALDRAPENNING for parental,
  with FranvaroTimmarTFP (FK825) or FranvaroTimmarFP (FK827) for
  hours. Stable 1-based specifikationsnummer per (employee, period),
  date-sorted. Skipped entirely for periods before 202501.
- Sick days are NOT emitted (they go to Försäkringskassan).
- FK499 TotalSjuklonekostnad now derived from sick_day2_14.quantity
  × dailyRate × 0.80 instead of Math.abs(amount). The line-item
  amount is the net deduction (lostPay − sjuklon), not the cost,
  so the prior formula understated by a factor of four.

AGI submission UI:
- New AGIPanel mirroring SkatteverketPanel's validate → draft → lock
  → BankID-sign → poll-submitted flow. Detects 503 EXTENSION_DISABLED
  and renders a clear empty state. Replaces the bare "Skicka till
  Skatteverket" button on /salary/runs/[id], keeping the AGI XML
  download as a sibling for archival / manual upload fallback.
- Salary run rows now link to the per-employee detail page added in
  the previous commit.

Tests: 14 new agi-xml cases covering element order, type↔hour-field
mapping, specifikationsnummer ordering, fractional-hour formatting,
range clamping (0.01-24.00), period guard at 202501 boundary,
placement after Blankett blocks, multi-employee date ordering,
required-fields invariant, omission when no events.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat(skatteverket): skattekonto integration — read-only saldo + transactions, daily sync, per-row bokför

Adds read-only Skattekonto v2.1 access via the existing BankID OAuth
flow (extends the OAuth scope with `skattekonto`). Daily background
sync pulls saldo + transactions, dedupes on (company_id, dedup_key),
and surfaces the data in a /skattekonto dashboard plus a settings
panel for connection management.

Backend:
- skattekonto-client.ts: GET /skattekonton/{omfragad}/saldo and
  /transaktioner. Felkod 1–5 mapped to Swedish messages via dedicated
  SkatteverketSkattekontoError.
- skattekonto-sync.ts: parallel saldo + transaktioner fetch, UPSERT
  on (company_id, dedup_key) so kommande rows graduate to tidigare
  in place. Dedup key uses transaktionsidentitet when available, else
  sha256 of (date|amount|text). Caches saldo snapshot in extension_data.
  Emits skattekonto.synced / balance.changed (sign flip) /
  transaction.upcoming (first appearance) / connection.expired.
- skattekonto-booking.ts: keyword→counter-account rules with AB/EF
  differentiation (2510 vs 2012 for preliminärskatt; 2731/2710/2650
  for arbetsgivaravgifter/avdragen skatt/moms; 8423/8313 for
  kostnads-/intäktsränta). Creates a draft journal entry against
  BAS 1630, leaves it for the user to review and commit. Throws
  NO_COUNTER_ACCOUNT instead of guessing when no rule matches.
- Daily cron at 0 4 * * * (Swedish 06:00). Double-gated by
  CRON_SECRET and NEXT_PUBLIC_SKATTEVERKET_ENABLED. Per-company
  cooldown of 1 hour, time budget 50s, distinct `expired` status
  for token-exhaustion separate from generic errors.

Database:
- skattekonto_transactions: company-scoped with RLS, unique
  (company_id, dedup_key), indexed on (company_id, date DESC) and
  (company_id, status). journal_entry_id FK with ON DELETE SET NULL
  so a row can be re-bokförd after entry deletion.

Frontend:
- /skattekonto/page.tsx: dashboard with saldo card, transactions list
  (booked + upcoming), per-row "Bokför" action.
- /settings/skatteverket: connection panel showing scope/expiry.
- Extension toggle in SettingsSidebar (gated by ENABLED_EXTENSION_IDS).

Tests: 9 booking-rule cases (counter-account guessing, AB/EF
divergence, no-match throw) + 7 mapper cases (dedup key stability,
sign convention, kommande→tidigare graduation).

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix: address PR review findings

Build:
- Fix Next.js build failure: Zod refuses .partial() on a refined schema.
  Replace AbsenceRangeQuerySchema.partial().extend(...) in the absence
  DELETE handler with a fresh z.object that defines its own optional
  fields.

Greptile findings (PR #388):
- skattekonto_transactions UPDATE policy was missing WITH CHECK; without
  it a user could mutate company_id to one they don't belong to. Edit
  the original migration for fresh applies + add a follow-up migration
  that drops/recreates the policy with both clauses (already applied
  to prod via Supabase MCP).
- FK499 TotalSjuklonekostnad now reads sjuklonRate from
  run.calculation_params (snapshot taken at calc time) instead of a
  hardcoded 0.80, so an operator override (e.g. CBA-specific rate) is
  honored. Falls back to 0.80 for older runs without the snapshot.
- Rename NEXT_PUBLIC_SKATTEVERKET_ENABLED → SKATTEVERKET_ENABLED so the
  flag is server-side only. NEXT_PUBLIC_* vars are inlined into the
  client bundle at build time, which would create split-brain (server
  503 vs client still rendering enabled flow) on a flag flip without
  redeploy. UI panels detect 503 by response code, not by reading the
  env directly, so no client-visible change is needed.
- Add pg-real RLS smoke tests for both new tables (salary_absence_days
  and skattekonto_transactions): tenant SELECT isolation, UPDATE WITH
  CHECK enforcement, unique-constraint enforcement, cross-tenant dedup
  key allowed.

Swedish compliance review:
- Document the högriskskydd cap interpretation in
  derive-absence-line-items.ts. We count *sjuklöneperioder* in the
  rolling 12-month window, matching the law's plain reading
  ("från och med den 11:e sjukperioden ... görs inget karensavdrag").
  An alternative reading counts only periods that actually had karens
  deducted; that requires persisting per-period karens-deduction state,
  which gnubok doesn't yet do. The period-count reading can over-
  suppress, never under-suppress, so it's the safer default.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(test): inline skattekonto fixtures so core-only CI runs without dev_docs

dev_docs/ is gitignored, so the skattekonto-mappers test failed in CI
when it tried to readFileSync from dev_docs/skattekonto(2.1.0)/examples/.
Inline the saldoResponse + transaktionerResponse fixtures verbatim
from the spec; the test still verifies our mappers + dedup-key logic
against the same shape.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-04 19:01:21 +02:00

184 lines
6.8 KiB
TypeScript

import crypto from 'crypto'
import { createClient, type SupabaseClient } from '@supabase/supabase-js'
import { createLogger } from '@/lib/logger'
import type { SkatteverketTokens } from '../types'
import { SkatteverketAuthError } from './api-client'
const log = createLogger('skatteverket-token-store')
/**
* Encrypted token storage for Skatteverket OAuth2 tokens.
*
* Uses AES-256-GCM with a dedicated encryption key (not the Supabase service
* role key) to encrypt tokens at rest in the skatteverket_tokens table.
*
* Pattern mirrors lib/auth/oauth-codes.ts but adapted for persistent storage.
*
* All DB operations route through a service-role client. The original RLS
* design (auth.uid() = user_id) is correct, but at least one deployed
* environment is missing the INSERT/UPDATE/DELETE policies and the
* UNIQUE(user_id) constraint, so user-session writes get rejected. The
* service-role client bypasses RLS, and the calling handlers (the OAuth
* callback in particular) verify the user identity via cookies before
* passing user_id here, so the access-control invariant is upheld at the
* application layer.
*/
let _serviceClient: SupabaseClient | null = null
function getServiceClient(): SupabaseClient {
if (_serviceClient) return _serviceClient
const url = process.env.NEXT_PUBLIC_SUPABASE_URL
const key = process.env.SUPABASE_SERVICE_ROLE_KEY
if (!url || !key) {
throw new Error('skatteverket token-store requires NEXT_PUBLIC_SUPABASE_URL and SUPABASE_SERVICE_ROLE_KEY')
}
_serviceClient = createClient(url, key, { auth: { persistSession: false } })
return _serviceClient
}
const ALGORITHM = 'aes-256-gcm'
function getEncryptionKey(): Buffer {
const key = process.env.SKATTEVERKET_TOKEN_ENCRYPTION_KEY
if (!key) throw new Error('SKATTEVERKET_TOKEN_ENCRYPTION_KEY is required')
return crypto.createHash('sha256').update(key).digest()
}
function encrypt(plaintext: string): string {
const key = getEncryptionKey()
const iv = crypto.randomBytes(12)
const cipher = crypto.createCipheriv(ALGORITHM, key, iv)
const encrypted = Buffer.concat([cipher.update(plaintext, 'utf8'), cipher.final()])
const tag = cipher.getAuthTag()
return Buffer.concat([iv, tag, encrypted]).toString('base64url')
}
function decrypt(ciphertext: string): string {
const key = getEncryptionKey()
const combined = Buffer.from(ciphertext, 'base64url')
const iv = combined.subarray(0, 12)
const tag = combined.subarray(12, 28)
const encrypted = combined.subarray(28)
const decipher = crypto.createDecipheriv(ALGORITHM, key, iv)
decipher.setAuthTag(tag)
return Buffer.concat([decipher.update(encrypted), decipher.final()]).toString('utf8')
}
/**
* Store (replace) Skatteverket tokens for a user.
* Both access_token and refresh_token are encrypted at rest.
*
* Implemented as DELETE + INSERT instead of UPSERT because some environments
* are missing the UNIQUE(user_id) constraint that ON CONFLICT requires. The
* delete-then-insert pattern is safe because OAuth callbacks for a given user
* are not concurrent (the user can only sign in with BankID once at a time).
*/
export async function storeTokens(
_supabase: SupabaseClient,
userId: string,
tokens: SkatteverketTokens,
companyId?: string,
): Promise<void> {
const encryptedAccess = encrypt(tokens.access_token)
const encryptedRefresh = tokens.refresh_token ? encrypt(tokens.refresh_token) : null
const db = getServiceClient()
// The multi-tenant refactor (migration 20260330130000) put a NOT NULL
// company_id on every table. Tokens are conceptually user-scoped (one
// BankID identity), but the schema requires a company_id. The OAuth
// callback passes one explicitly. Token-refresh flows (called from
// skvRequest) don't pass one, so before we DELETE the existing row we
// remember its company_id and reuse it on INSERT.
let resolvedCompanyId = companyId
if (!resolvedCompanyId) {
const { data: existing, error: selectError } = await db
.from('skatteverket_tokens')
.select('company_id')
.eq('user_id', userId)
.maybeSingle()
// Throw before the destructive DELETE: a transient read failure here
// would otherwise wipe the existing row and then fail the INSERT on the
// NOT NULL company_id, leaving the user with no token at all.
if (selectError) {
throw new Error(`Failed to read existing token row: ${selectError.message}`)
}
if (existing?.company_id) resolvedCompanyId = existing.company_id
}
const { error: deleteError } = await db
.from('skatteverket_tokens')
.delete()
.eq('user_id', userId)
if (deleteError) throw new Error(`Failed to clear existing tokens: ${deleteError.message}`)
const row: Record<string, unknown> = {
user_id: userId,
access_token: encryptedAccess,
refresh_token: encryptedRefresh,
expires_at: new Date(tokens.expires_at).toISOString(),
refresh_count: tokens.refresh_count,
scope: tokens.scope,
}
if (resolvedCompanyId) row.company_id = resolvedCompanyId
const { error: insertError } = await db.from('skatteverket_tokens').insert(row)
if (insertError) throw new Error(`Failed to store tokens: ${insertError.message}`)
}
/**
* Retrieve and decrypt Skatteverket tokens for a user.
* Returns null if no tokens are stored.
*/
export async function getTokens(
_supabase: SupabaseClient,
userId: string
): Promise<SkatteverketTokens | null> {
const db = getServiceClient()
const { data, error } = await db
.from('skatteverket_tokens')
.select('access_token, refresh_token, expires_at, refresh_count, scope')
.eq('user_id', userId)
.single()
if (error || !data) return null
// Distinguish three states:
// 1. No row → caller treats as NOT_CONNECTED (return null above)
// 2. Decryption error → log + throw TOKEN_CORRUPTED so the caller can
// tell the user to reconnect. Previously returned null silently
// which masked the real problem (key rotation, tampering, or a
// schema-level bug) as "not connected".
try {
return {
access_token: decrypt(data.access_token),
refresh_token: data.refresh_token ? decrypt(data.refresh_token) : null,
expires_at: new Date(data.expires_at).getTime(),
refresh_count: data.refresh_count ?? 0,
scope: data.scope,
}
} catch (err) {
log.error('decryption failed for stored tokens', {
userId,
error: err instanceof Error ? err.message : String(err),
})
throw new SkatteverketAuthError(
'Tokens kunde inte läsas. Anslut igen med BankID.',
'TOKEN_CORRUPTED'
)
}
}
/**
* Delete stored tokens (disconnect from Skatteverket).
*/
export async function deleteTokens(
_supabase: SupabaseClient,
userId: string
): Promise<void> {
const db = getServiceClient()
await db
.from('skatteverket_tokens')
.delete()
.eq('user_id', userId)
}