Mattsson
8a6ce7093e
* feat: implement skattekonto drift detection and alerting - Add skattekonto drift computation logic to compare Skatteverket's saldo with GL 1630 sum. - Implement alerting mechanism for significant drift changes, with throttling to prevent alert spamming. - Introduce database functions to sum GL 1630 entries and list unbooked skattekonto rows. feat: create own account transfer detection - Develop logic to detect transfers between a company's own cash accounts based on counterparty IBAN. - Implement tests to validate detection logic under various scenarios, including matching and non-matching IBANs. feat: establish cash accounts as a first-class entity - Create cash_accounts table to manage routable cash accounts, replacing ad-hoc JSONB structures. - Implement functions for listing, upserting, and managing cash accounts, including primary account designation. feat: enhance GL line reconciliation functionality - Modify get_unlinked_1930_lines RPC to accept any account number for reconciliation, improving flexibility for different currencies. - Update related functions to ensure compatibility with the new cash_accounts structure. feat: capture counterparty IBAN in transactions - Add counterparty_iban column to transactions table to facilitate intra-account transfer detection. - Create index for efficient lookups based on counterparty IBAN. * feat: Enhance cash account handling and reconciliation processes - Updated reconciliation routes to enforce cash account validation for all account numbers, including '1930'. - Improved error handling for unknown cash accounts in reconciliation status and unmatched entries routes. - Changed CashAccountSelector to use sessionStorage instead of localStorage for better data privacy. - Fixed mapping for employer payroll taxes to route to the correct account (2730 instead of 2731). - Added safety checks for company IDs in the guessCounterAccount function to prevent injection vulnerabilities. - Introduced atomic RPC for setting primary cash accounts to avoid intermediate states during updates. - Seeded default cash accounts for new companies to ensure reconciliation routes are accessible from day one. - Updated email notifications for drift detection to avoid exposing sensitive financial data. - Enhanced bank reconciliation logic to handle multi-currency transactions correctly. - Renamed and updated tests to reflect changes in the underlying RPCs and ensure accurate coverage. - Migrated existing cash account rules to correct mappings in compliance with Swedish accounting standards.
237 lines
8.3 KiB
YAML
237 lines
8.3 KiB
YAML
# Record of Processing Activities (GDPR Art. 30)
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#
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# Each entry documents one processing activity. Field shape follows EDPB
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# Guidelines 9/2022 §3 (controller-side RoPA): purposes, lawful basis,
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# data subject + data category, recipients, transfer mechanism, retention,
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# security measures. Add an entry whenever a new flow ships that touches
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# personal data — onboarding, integrations, support, or regulator filings.
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processing_activities:
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- id: agi.submit
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name: AGI inlämning till Skatteverket
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purpose: >-
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Lämna in lagstadgad arbetsgivardeklaration på individnivå (AGI) till
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Skatteverket varje månad (Skatteförfarandelagen 26 kap.). Innefattar
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huvuduppgift (HU) och individuppgifter (IU) per anställd.
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lawful_basis: art_6_1_c # legal obligation
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special_category_basis: null
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controller: gnubok-tenant
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processor: anthropic-na # software supplier; Skatteverket is recipient, not processor
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data_subjects:
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- employee
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data_categories:
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- user.government_id # personnummer
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- user.name
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- user.financial.employment # gross salary, tax withheld, benefits
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- user.financial.tax # avgifter, sjuklönekostnad
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recipients:
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- name: Skatteverket
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country: SE
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role: legal_recipient
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international_transfers:
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applicable: false
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mechanism: null
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note: >-
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Sweden-to-Sweden processor-to-public-authority flow. Adequacy decision
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not applicable; no third-country transfer.
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retention:
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duration: 7y
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basis: bfl_7_kap # BFL 7 kap. — räkenskapsinformation
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stored_in:
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- agi_declarations.xml_content
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- agi_declarations.individuppgifter
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- skatteverket_api_audit_log
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security_measures:
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- encryption_at_rest_supabase
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- rls_company_scoped
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- tls_1_3_to_skatteverket
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- bankid_signing_required_for_filing
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- immutable_audit_log
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- personnummer_at_rest_encryption
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- id: agi.kontrollera.preflight
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name: AGI pre-flight kontrollera (HU/IU)
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purpose: >-
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Skicka enskild HU eller IU som JSON till Skatteverkets kontrollera-
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ändpunkt (v1.7 §7/§8) för dry-run-validering av felmeddelanden och
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STOPP-/AVVISANDE-status innan ett fullständigt underlag laddas upp.
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Skatteverket lagrar inget från denna kontroll; svaret driver vår UI
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som låter användaren rätta felaktigheter i lönekörningen lokalt.
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lawful_basis: art_6_1_c # legal obligation (ancillary to AGI filing)
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special_category_basis: null
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controller: gnubok-tenant
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processor: anthropic-na
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data_subjects:
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- employee
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data_categories:
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- user.government_id # personnummer (BetalningsmottagarId)
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- user.financial.employment # gross salary, tax withheld, benefits
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recipients:
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- name: Skatteverket
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country: SE
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role: legal_recipient
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international_transfers:
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applicable: false
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mechanism: null
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note: Sweden-to-Sweden flow; no third-country transfer.
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retention:
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# Skatteverket retains nothing for kontrollera calls. Our outbound
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# audit row in skatteverket_api_audit_log records who-called-what-when
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# but NOT the payload body, minimising at-rest footprint.
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duration: 7y
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basis: bfl_7_kap
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stored_in:
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- skatteverket_api_audit_log
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security_measures:
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- strict_zod_allow_list_input_validation
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- request_size_cap_64kb
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- rbac_company_member_role_check
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- rls_company_scoped
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- tls_1_3_to_skatteverket
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- immutable_audit_log
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- no_payload_body_persisted
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- id: moms.declaration
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name: Momsdeklaration till Skatteverket
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purpose: >-
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Lämna in lagstadgad momsdeklaration (utkast, lås och signering) till
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Skatteverkets momsdeklaration-API (Mervärdesskattelagen 17 kap. 24 §).
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lawful_basis: art_6_1_c
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special_category_basis: null
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controller: gnubok-tenant
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processor: anthropic-na
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data_subjects:
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- business_owner
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data_categories:
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- user.government_id # orgnummer (juridiska personer) eller pnr
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- user.financial.tax # rutor 05–62
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recipients:
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- name: Skatteverket
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country: SE
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role: legal_recipient
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international_transfers:
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applicable: false
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mechanism: null
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note: Sweden-to-Sweden flow; no third-country transfer.
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retention:
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duration: 7y
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basis: bfl_7_kap
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stored_in:
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- extension_data (utkast metadata)
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- skatteverket_api_audit_log
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security_measures:
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- rls_company_scoped
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- tls_1_3_to_skatteverket
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- bankid_signing_required_for_filing
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- immutable_audit_log
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- id: psd2.cash_account_mirror
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name: PSD2-konton speglas till cash_accounts
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purpose: >-
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När en bank-anslutning via Enable Banking returnerar kontolista efter
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lyckad PSD2-consent kopieras kontometadata (IBAN, valuta, kontonamn,
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external_uid) till cash_accounts så att avstämning, motkontoresolver
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och __PRIMARY_SEK__-sentinel kan rutta verifikat utan att läsa JSONB
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från bank_connections.accounts_data vid varje fråga.
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lawful_basis: art_6_1_b # contract (PSD2 consent + bookkeeping service)
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special_category_basis: null
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controller: gnubok-tenant
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processor: anthropic-na
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data_subjects:
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- business_owner
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data_categories:
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- user.financial.bank_account # IBAN
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- user.contact # account name (kontotitel)
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recipients:
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- name: Supabase
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country: EU
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role: processor
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international_transfers:
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applicable: false
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mechanism: null
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note: EU-only processor; no third-country transfer.
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retention:
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duration: consent_lifetime
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basis: psd2_consent
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stored_in:
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- cash_accounts
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- bank_connections.accounts_data
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security_measures:
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- rls_company_scoped
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- data_minimization_no_balance_on_callback
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- failure_emitted_to_event_log
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- id: transactions.counterparty_iban
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name: Motpartens IBAN på transaktioner
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purpose: >-
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Spara motpartens IBAN på transaktionsraden så att own-account-detector
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kan identifiera överföringar mellan företagets egna konton (1930 → 1932
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etc.) och bokföra båda benen automatiskt istället för att felbokföra
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utflödet som extern kostnad. Krävs även för payment-matchning mot
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leverantörsfakturor.
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lawful_basis: art_6_1_b # contract (bookkeeping service)
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special_category_basis: null
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controller: gnubok-tenant
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processor: anthropic-na
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data_subjects:
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- business_owner
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- counterparty
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data_categories:
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- user.financial.bank_account # counterparty IBAN
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recipients:
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- name: Supabase
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country: EU
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role: processor
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international_transfers:
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applicable: false
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mechanism: null
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note: EU-only processor.
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retention:
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duration: 7y
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basis: bfl_7_kap
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stored_in:
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- transactions.counterparty_iban
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security_measures:
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- rls_company_scoped
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- immutable_after_post
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- id: skattekonto.drift_alert
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name: Skattekonto-drift via e-post
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purpose: >-
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Underrätta företagets kontaktadress när det cachade Skatteverket-saldot
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avviker från GL 1630 utöver konfigurerad tolerans (> 1 SEK), så
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bokföraren kan granska skattekonto-raderna. E-postmeddelandet
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innehåller ingen finansiell siffra utan en länk till autentiserad
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dashboard; mottagaren valideras mot company_members innan utskick.
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lawful_basis: art_6_1_f # legitimate interest (bookkeeping accuracy)
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special_category_basis: null
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controller: gnubok-tenant
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processor: resend
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data_subjects:
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- business_owner
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- company_member
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data_categories:
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- user.contact.email
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recipients:
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- name: Resend
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country: US
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role: processor
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international_transfers:
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applicable: true
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mechanism: scc_2021_c2p
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note: >-
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Resend (US) — SCC Module 2 (controller-to-processor). Outbound
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payload limited to ett notifieringsmail utan finansiella belopp;
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TIA dokumenterad i .compliance/tia/resend.md.
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retention:
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duration: 30d
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basis: event_log_ttl
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stored_in:
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- event_log
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security_measures:
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- recipient_membership_check_before_send
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- no_financial_figures_in_body
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- tls_to_resend
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- rls_company_scoped
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