Files
accounted/components/onboarding/Step3TaxRegistration.tsx
T
Jakob WennbergandClaude Opus 4.6 91e2c1705a feat: per-line VAT, invoice document types, ledger-based VAT declaration, bank reconciliation, and pagination
Per-line VAT rates:
- Add generatePerRateLines() to group invoice items by vat_rate with separate
  revenue + VAT lines per rate group (invoice-entries.ts)
- Add getAvailableVatRates() and getVatTreatmentForRate() (vat-rules.ts)
- PDF template shows per-line VAT column and per-rate totals for mixed-rate invoices
- Invoice create/review UI supports per-line rate selection
- Types: add vat_rate/vat_amount to InvoiceItem, vat_rate to CreateInvoiceItemInput

Invoice document types (proforma, delivery note):
- Add InvoiceDocumentType, document_type and converted_from_id to Invoice type
- PDF hides prices for delivery notes, adds proforma notice
- Email templates support all document types
- mark-paid skips journal entries for non-invoice document types
- Migration 031: invoice_document_type

Accounting method support:
- Add AccountingMethod type (accrual/cash)
- Migration 032: add_accounting_method column to company_settings

VAT declaration rewrite:
- Rewrite to read directly from general ledger (26xx/3xxx account lines)
  instead of aggregating invoices/transactions/receipts
- ACCOUNT_RUTA mapping drives momsdeklaration boxes from GL balances

Bank reconciliation:
- Transaction ingest now pre-fetches unlinked GL lines and attempts
  auto-reconciliation during import
- Add transaction.reconciled event type
- Add ReconciliationMethod type and reconciliation_method on Transaction
- Migration 030: bank_reconciliation
- New reconciliation engine, API routes, and BankReconciliationView component

Pagination (fetchAllRows):
- New lib/supabase/fetch-all.ts overcomes PostgREST 1000-row limit
- Adopted in all report generators, SIE/SRU export, account list APIs

Fiscal period validation:
- New validate-period-duration.ts enforces max 18 months per BFL 3 kap.
- Applied in period-service.ts and fiscal-periods API

Account mapper simplification:
- Remove Levenshtein/fuzzy matching, use exact account number match only

Swedbank parser improvements:
- Support abbreviated headers (Clnr, Bokfdag, Radnr)
- Use Referens column as counterparty

Chart of accounts management:
- Add DELETE endpoint with system account and usage protection
- PUT uses partial updates
- New AccountCombobox, AddAccountDialog, EditAccountDialog, ChartOfAccountsManager

Tax deadline corrections:
- Rewrite inkomstdeklaration_ab using Skatteverket lookup table
- Rewrite arsredovisning deadline to 7 months after FY end per ÅRL 8:3

Onboarding first fiscal year:
- Add first fiscal year toggle with date pickers and 18-month validation

UI terminology:
- Change "okategoriserad/kategorisera" to "obokförd/bokföra" throughout

Report column fix:
- Fix start_date/end_date to period_start/period_end in report queries

Supplier invoice input:
- CreateSupplierInvoiceItemInput uses amount field (legacy quantity/unit_price kept)

Misc:
- SIE import uses upsert for idempotent account creation
- account-descriptions.ts falls back to BAS reference data
- Add invoice_default_notes to CompanySettings
- Update CLAUDE.md to reflect current project state

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-21 14:57:15 +01:00

635 lines
25 KiB
TypeScript

'use client'
import { useState, useMemo } from 'react'
import { useForm, Controller } from 'react-hook-form'
import { zodResolver } from '@hookform/resolvers/zod'
import { z } from 'zod'
import { Card, CardContent, CardDescription, CardHeader, CardTitle } from '@/components/ui/card'
import { Button } from '@/components/ui/button'
import { Input } from '@/components/ui/input'
import { Label } from '@/components/ui/label'
import { Checkbox } from '@/components/ui/checkbox'
import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
import { InfoTooltip } from '@/components/ui/info-tooltip'
import { Loader2, ArrowRight, ArrowLeft, Check } from 'lucide-react'
import { cn } from '@/lib/utils'
import type { MomsPeriod, EntityType } from '@/types'
const schema = z.object({
f_skatt: z.boolean(),
is_first_fiscal_year: z.boolean(),
// First year fields (conditional)
first_year_start: z.string().optional(),
first_year_end: z.string().optional(),
// Ongoing year field (conditional)
fiscal_year_end_month: z.number().min(1).max(12).optional(),
// Existing fields
vat_registered: z.boolean(),
vat_number: z.string().optional(),
moms_period: z.enum(['monthly', 'quarterly', 'yearly']).optional(),
accounting_method: z.enum(['accrual', 'cash']),
})
type FormData = z.infer<typeof schema>
// Output type passed to onNext — includes computed fiscal_year_start_month
interface Step3Output {
f_skatt: boolean
fiscal_year_start_month: number
is_first_fiscal_year: boolean
first_year_start?: string
first_year_end?: string
vat_registered: boolean
vat_number?: string
moms_period?: MomsPeriod
accounting_method: 'accrual' | 'cash'
}
interface Step3Props {
initialData: Partial<Step3Output>
entityType?: EntityType
onNext: (data: Step3Output) => void
onBack: () => void
isSaving: boolean
}
const monthNames = [
'Januari', 'Februari', 'Mars', 'April', 'Maj', 'Juni',
'Juli', 'Augusti', 'September', 'Oktober', 'November', 'December',
]
/**
* Get the last day of a given month (1-indexed).
*/
function lastDayOfMonth(year: number, month: number): number {
return new Date(year, month, 0).getDate()
}
/**
* Compute valid first-year end dates for enskild firma.
* EF must use calendar year, so end is always Dec 31.
*/
function getEFFirstYearEndDates(startYear: number, startMonth: number): { label: string; value: string }[] {
// EF always ends Dec 31 of either same year or (if start is Jan) same year
// If start is late in the year, only option is Dec 31 same year
// Periods cannot exceed 18 months
const options: { label: string; value: string }[] = []
// Option 1: Dec 31 of same year (if startMonth <= 12)
const months1 = 12 - startMonth + 1
if (months1 >= 1 && months1 <= 18) {
const endDate = `${startYear}-12-31`
options.push({
label: `31 december ${startYear} (${months1} mån)`,
value: endDate,
})
}
// Option 2: Dec 31 of next year (if that gives <= 18 months)
const months2 = months1 + 12
if (months2 >= 1 && months2 <= 18 && startMonth > 6) {
// Only makes sense if start month > June (otherwise > 18 months)
const endDate = `${startYear + 1}-12-31`
options.push({
label: `31 december ${startYear + 1} (${months2} mån)`,
value: endDate,
})
}
return options
}
/**
* Compute valid first-year end dates for aktiebolag given a chosen end month.
* Returns one or two options (ending in the nearest years that give 1-18 months).
*/
function getABFirstYearEndDates(
startYear: number,
startMonth: number,
endMonth: number
): { label: string; value: string }[] {
const options: { label: string; value: string }[] = []
// Try ending in the same year or next year
for (const endYear of [startYear, startYear + 1, startYear + 2]) {
const months = (endYear - startYear) * 12 + (endMonth - startMonth) + 1
if (months >= 1 && months <= 18) {
const day = lastDayOfMonth(endYear, endMonth)
const endDate = `${endYear}-${String(endMonth).padStart(2, '0')}-${String(day).padStart(2, '0')}`
options.push({
label: `${day} ${monthNames[endMonth - 1].toLowerCase()} ${endYear} (${months} mån)`,
value: endDate,
})
}
}
return options
}
export default function Step3TaxRegistration({
initialData,
entityType,
onNext,
onBack,
isSaving,
}: Step3Props) {
const isEF = entityType === 'enskild_firma'
const {
register,
handleSubmit,
watch,
control,
formState: { errors },
} = useForm<FormData>({
resolver: zodResolver(schema),
defaultValues: {
f_skatt: initialData.f_skatt ?? true,
is_first_fiscal_year: initialData.is_first_fiscal_year ?? false,
first_year_start: initialData.first_year_start || '',
first_year_end: initialData.first_year_end || '',
fiscal_year_end_month: initialData.fiscal_year_start_month
? (initialData.fiscal_year_start_month === 1 ? 12 : initialData.fiscal_year_start_month - 1)
: 12,
vat_registered: initialData.vat_registered ?? false,
vat_number: initialData.vat_number || '',
moms_period: initialData.moms_period,
accounting_method: initialData.accounting_method ?? 'accrual',
},
})
const vatRegistered = watch('vat_registered')
const isFirstYear = watch('is_first_fiscal_year')
const firstYearStart = watch('first_year_start')
const firstYearEnd = watch('first_year_end')
const fiscalYearEndMonth = watch('fiscal_year_end_month')
// State for AB first-year end month selector
const [abEndMonth, setAbEndMonth] = useState<number>(
initialData.first_year_end
? new Date(initialData.first_year_end).getMonth() + 1
: 12
)
// Parse first year start for date computations
const parsedStart = useMemo(() => {
if (!firstYearStart) return null
const d = new Date(firstYearStart)
if (isNaN(d.getTime())) return null
return { year: d.getFullYear(), month: d.getMonth() + 1 }
}, [firstYearStart])
// Compute end date options for first year
const firstYearEndOptions = useMemo(() => {
if (!parsedStart) return []
if (isEF) {
return getEFFirstYearEndDates(parsedStart.year, parsedStart.month)
}
return getABFirstYearEndDates(parsedStart.year, parsedStart.month, abEndMonth)
}, [parsedStart, isEF, abEndMonth])
const onSubmit = (data: FormData) => {
let fiscalYearStartMonth: number
let firstStart: string | undefined
let firstEnd: string | undefined
if (data.is_first_fiscal_year && data.first_year_start && data.first_year_end) {
// Derive start month from end date
const endDate = new Date(data.first_year_end)
const endMonth = endDate.getMonth() + 1
fiscalYearStartMonth = endMonth === 12 ? 1 : endMonth + 1
firstStart = data.first_year_start
firstEnd = data.first_year_end
} else if (isEF) {
// EF must always be calendar year
fiscalYearStartMonth = 1
} else {
// AB ongoing: derive from end month
const endMonth = data.fiscal_year_end_month || 12
fiscalYearStartMonth = endMonth === 12 ? 1 : endMonth + 1
}
const output: Step3Output = {
f_skatt: data.f_skatt,
fiscal_year_start_month: fiscalYearStartMonth,
is_first_fiscal_year: data.is_first_fiscal_year,
...(firstStart && { first_year_start: firstStart }),
...(firstEnd && { first_year_end: firstEnd }),
vat_registered: data.vat_registered,
vat_number: data.vat_number,
moms_period: data.moms_period,
accounting_method: data.accounting_method,
}
onNext(output)
}
return (
<div className="space-y-6">
<div className="text-center">
<h1 className="text-3xl font-bold tracking-tight">Skatteregistrering</h1>
<p className="text-muted-foreground mt-2">
Ange information om din skatteregistrering.
</p>
</div>
<Card>
<CardHeader>
<CardTitle>F-skatt och räkenskapsår</CardTitle>
<CardDescription>
Dessa uppgifter används för att beräkna din skattesituation.
</CardDescription>
</CardHeader>
<CardContent>
<form onSubmit={handleSubmit(onSubmit)} className="space-y-6">
{/* F-skatt */}
<div className="flex items-start space-x-3">
<Controller
name="f_skatt"
control={control}
render={({ field }) => (
<Checkbox
id="f_skatt"
checked={field.value}
onCheckedChange={field.onChange}
/>
)}
/>
<div className="space-y-1">
<InfoTooltip
content={
<div className="space-y-2">
<p className="font-medium">Vad är F-skatt?</p>
<p>F-skatt betyder att du själv ansvarar för att betala skatt och avgifter till Skatteverket varje månad.</p>
<p className="text-xs text-muted-foreground">De flesta som driver företag har F-skatt. Utan F-skatt måste dina kunder göra skatteavdrag på dina fakturor.</p>
</div>
}
side="right"
>
<Label htmlFor="f_skatt" className="cursor-pointer">
Jag har F-skattsedel
</Label>
</InfoTooltip>
<p className="text-sm text-muted-foreground">
F-skatt innebär att du själv ansvarar för att betala in skatt och avgifter.
</p>
</div>
</div>
{/* Fiscal year section */}
<div className="pt-4 border-t space-y-4">
<InfoTooltip
content={
<div className="space-y-2">
<p className="font-medium">Räkenskapsår</p>
<p>Ditt räkenskapsår bestämmer vilken period du bokför för. De flesta har kalenderår (jan-dec).</p>
{isEF && (
<p className="text-xs text-muted-foreground">Enskild firma måste använda kalenderår enligt BFL 3 kap.</p>
)}
</div>
}
side="right"
>
<Label className="text-base font-medium">Vilket räkenskapsår bokför du för?</Label>
</InfoTooltip>
{/* Toggle: First year vs Ongoing */}
<Controller
name="is_first_fiscal_year"
control={control}
render={({ field }) => (
<div className="grid grid-cols-2 gap-3">
<button
type="button"
onClick={() => field.onChange(true)}
className="text-left"
>
<Card className={cn(
'p-3 transition-all cursor-pointer hover:border-primary/50',
field.value && 'border-primary ring-2 ring-primary/20'
)}>
<div className="flex items-center justify-between">
<div>
<p className="font-medium text-sm">Första räkenskapsåret</p>
<p className="text-xs text-muted-foreground mt-0.5">Nystartat företag</p>
</div>
{field.value && (
<div className="flex-shrink-0 p-1 rounded-full bg-primary text-primary-foreground">
<Check className="h-3 w-3" />
</div>
)}
</div>
</Card>
</button>
<button
type="button"
onClick={() => field.onChange(false)}
className="text-left"
>
<Card className={cn(
'p-3 transition-all cursor-pointer hover:border-primary/50',
!field.value && 'border-primary ring-2 ring-primary/20'
)}>
<div className="flex items-center justify-between">
<div>
<p className="font-medium text-sm">Annat räkenskapsår</p>
<p className="text-xs text-muted-foreground mt-0.5">Pågående verksamhet</p>
</div>
{!field.value && (
<div className="flex-shrink-0 p-1 rounded-full bg-primary text-primary-foreground">
<Check className="h-3 w-3" />
</div>
)}
</div>
</Card>
</button>
</div>
)}
/>
{/* First fiscal year options */}
{isFirstYear && (
<div className="space-y-4 rounded-lg bg-muted/50 p-4">
<div className="space-y-2">
<Label htmlFor="first_year_start">Startdatum</Label>
<Controller
name="first_year_start"
control={control}
render={({ field }) => (
<Input
id="first_year_start"
type="date"
value={field.value || ''}
onChange={(e) => field.onChange(e.target.value)}
/>
)}
/>
<p className="text-xs text-muted-foreground">
Dagen verksamheten startade (bör vara den 1:a i en månad).
</p>
</div>
{/* AB: end month selector */}
{!isEF && parsedStart && (
<div className="space-y-2">
<Label>Räkenskapsåret slutar (månad)</Label>
<Select
value={abEndMonth.toString()}
onValueChange={(v) => setAbEndMonth(parseInt(v))}
>
<SelectTrigger>
<SelectValue placeholder="Välj månad" />
</SelectTrigger>
<SelectContent>
{monthNames.map((name, i) => (
<SelectItem key={i + 1} value={(i + 1).toString()}>
{name}
</SelectItem>
))}
</SelectContent>
</Select>
</div>
)}
{/* End date selector (options depend on entity type + start) */}
{parsedStart && firstYearEndOptions.length > 0 && (
<div className="space-y-2">
<Label>Slutdatum</Label>
<Controller
name="first_year_end"
control={control}
render={({ field }) => (
<Select
value={field.value || ''}
onValueChange={field.onChange}
>
<SelectTrigger>
<SelectValue placeholder="Välj slutdatum" />
</SelectTrigger>
<SelectContent>
{firstYearEndOptions.map((opt) => (
<SelectItem key={opt.value} value={opt.value}>
{opt.label}
</SelectItem>
))}
</SelectContent>
</Select>
)}
/>
</div>
)}
{parsedStart && firstYearEndOptions.length === 0 && (
<p className="text-sm text-destructive">
Ingen giltig slutperiod hittades. Kontrollera startdatumet.
</p>
)}
</div>
)}
{/* Ongoing fiscal year options */}
{!isFirstYear && (
<div className="space-y-2">
{isEF ? (
<div className="rounded-lg bg-muted/50 p-4">
<p className="text-sm font-medium">Kalenderår (januari-december)</p>
<p className="text-xs text-muted-foreground mt-1">
Enskild firma måste använda kalenderår enligt BFL 3 kap.
</p>
</div>
) : (
<div className="space-y-2">
<Label>När slutar företagets räkenskapsår?</Label>
<Controller
name="fiscal_year_end_month"
control={control}
render={({ field }) => (
<Select
value={field.value?.toString() || '12'}
onValueChange={(value) => field.onChange(parseInt(value))}
>
<SelectTrigger>
<SelectValue placeholder="Välj månad" />
</SelectTrigger>
<SelectContent>
{monthNames.map((name, i) => (
<SelectItem key={i + 1} value={(i + 1).toString()}>
{name}
</SelectItem>
))}
</SelectContent>
</Select>
)}
/>
<p className="text-sm text-muted-foreground">
De flesta har kalenderår (december). Brutet räkenskapsår slutar annan månad.
</p>
</div>
)}
</div>
)}
</div>
{/* VAT section */}
<div className="pt-4 border-t space-y-4">
<h3 className="font-medium flex items-center gap-2">
<InfoTooltip
content={
<div className="space-y-2">
<p className="font-medium">Behöver jag momsregistrera mig?</p>
<p>Ja, om din omsättning överstiger 80 000 kr per år. Med moms lägger du på 25% extra på dina fakturor, men får också dra av moms på dina inköp.</p>
<p className="text-xs text-muted-foreground">Om din omsättning överstiger 80 000 kr per år behöver du momsregistrera dig.</p>
</div>
}
side="right"
>
<span>Momsregistrering</span>
</InfoTooltip>
</h3>
<div className="flex items-start space-x-3">
<Controller
name="vat_registered"
control={control}
render={({ field }) => (
<Checkbox
id="vat_registered"
checked={field.value}
onCheckedChange={field.onChange}
/>
)}
/>
<div className="space-y-1">
<Label htmlFor="vat_registered" className="cursor-pointer">
Jag är momsregistrerad
</Label>
<p className="text-sm text-muted-foreground">
Obligatoriskt om din omsättning överstiger 80 000 kr per år.
</p>
</div>
</div>
{vatRegistered && (
<div className="space-y-4 pl-7">
<div className="space-y-2">
<Label htmlFor="vat_number">Momsregistreringsnummer</Label>
<Input
id="vat_number"
placeholder="SE123456789001"
{...register('vat_number')}
/>
<p className="text-xs text-muted-foreground">
Format: SE + organisationsnummer + 01
</p>
</div>
<div className="space-y-2">
<InfoTooltip
content={
<div className="space-y-2">
<p className="font-medium">Hur ofta rapporterar du moms?</p>
<p>Välj den period som anges på Verksamt eller i ditt beslut från Skatteverket.</p>
<ul className="text-xs text-muted-foreground space-y-1">
<li>Under 1 miljon/år = Kan välja årsredovisning</li>
<li>1-40 miljoner = Kvartal</li>
<li>Över 40 miljoner = Månad</li>
</ul>
</div>
}
side="right"
>
<Label>Momsredovisningsperiod</Label>
</InfoTooltip>
<Controller
name="moms_period"
control={control}
render={({ field }) => (
<Select
value={field.value}
onValueChange={field.onChange}
>
<SelectTrigger>
<SelectValue placeholder="Välj period" />
</SelectTrigger>
<SelectContent>
<SelectItem value="monthly">Månad</SelectItem>
<SelectItem value="quarterly">Kvartal (rekommenderas)</SelectItem>
<SelectItem value="yearly">År</SelectItem>
</SelectContent>
</Select>
)}
/>
<p className="text-xs text-muted-foreground">
Välj den period som anges i ditt beslut från Skatteverket. Vanligtvis kvartal eller år.
</p>
</div>
</div>
)}
</div>
{/* Accounting method */}
<div className="pt-4 border-t space-y-4">
<div className="space-y-2">
<InfoTooltip
content="Faktureringsmetoden bokför intäkter och kostnader när fakturan skickas/mottas. Kontantmetoden bokför vid betalning."
side="right"
>
<Label>Bokföringsmetod</Label>
</InfoTooltip>
<Controller
name="accounting_method"
control={control}
render={({ field }) => (
<Select
value={field.value}
onValueChange={field.onChange}
>
<SelectTrigger>
<SelectValue placeholder="Välj metod" />
</SelectTrigger>
<SelectContent>
<SelectItem value="accrual">Faktureringsmetoden</SelectItem>
<SelectItem value="cash">Kontantmetoden</SelectItem>
</SelectContent>
</Select>
)}
/>
<p className="text-xs text-muted-foreground">
{entityType === 'aktiebolag'
? 'Aktiebolag med omsättning över 3 MSEK måste använda faktureringsmetoden.'
: 'Som enskild firma med omsättning under 3 MSEK kan du välja kontantmetoden.'}
</p>
</div>
</div>
<div className="flex justify-between pt-4">
<Button
type="button"
variant="ghost"
onClick={onBack}
disabled={isSaving}
>
<ArrowLeft className="mr-2 h-4 w-4" />
Tillbaka
</Button>
<Button type="submit" disabled={isSaving}>
{isSaving ? (
<>
<Loader2 className="mr-2 h-4 w-4 animate-spin" />
Sparar...
</>
) : (
<>
Fortsätt
<ArrowRight className="ml-2 h-4 w-4" />
</>
)}
</Button>
</div>
</form>
</CardContent>
</Card>
</div>
)
}