Files
accounted/CLAUDE.md
T
Jakob WennbergandClaude Opus 4.6 0c422fcd25 chore: clean up migration files and update CLAUDE.md documentation
- Consolidate migration numbering (move full_bas_2026 to slot 044)
- Remove dead/superseded migrations (document_matching, reversal columns)
- Update CLAUDE.md with placeholder migration notes and corrected descriptions
- Fix migration SQL for invoice_inbox, extension_data, supplier_invoices

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-26 20:53:57 +01:00

979 lines
46 KiB
Markdown

# CLAUDE.md — erp-base
## Project Overview
erp-base is a Swedish-focused accounting SaaS for sole traders (enskild firma) and limited companies (aktiebolag). It implements double-entry bookkeeping compliant with Swedish accounting law (Bokforingslagen), including VAT handling, tax reporting, and 7-year document retention.
**Tech stack**: Next.js 16 (App Router), React 19, TypeScript (strict), Supabase (PostgreSQL + RLS + magic link auth), Tailwind CSS 4 + shadcn/ui, Vercel hosting.
**Integrations**: Enable Banking (PSD2), Anthropic SDK, LangChain, OpenAI (embeddings), Resend (email), web-push (VAPID).
**Path alias**: `@/*` maps to the project root (tsconfig.json).
**Language**: All code, comments, and commit messages must be in English.
---
## Commands
```bash
npm run dev # Start development server (runs setup:extensions first)
npm run build # Production build (runs setup:extensions first)
npm run lint # ESLint
npm test # Run all Vitest tests
npx vitest run <dir> # Run tests in a specific directory
npm run setup:extensions # Regenerate extension registry from extensions.config.json
```
---
## Architecture
```
app/
(auth)/ Login, auth callback
(onboarding)/ 6-step setup wizard
(dashboard)/ Authenticated routes (invoices, customers, transactions,
bookkeeping, reports, suppliers, supplier-invoices,
receipts, deadlines, settings, help, import,
extensions, e/[sector]/[slug])
(public)/ Public invoice action links (no auth)
api/ API routes organized by domain
components/
ui/ shadcn/ui primitives (button, card, dialog, table, etc.)
bookkeeping/ Chart of accounts manager, account combobox, add/edit dialogs,
journal entry form/list/review, document upload, correction dialog
chat/ ChatWidget, ChatPanel, ChatInput, ChatMessage
customers/ CustomerForm
dashboard/ DashboardContent, DashboardNav, FSkattWarningCard
deadlines/ DeadlineCard, DeadlineFilters, DeadlineForm, DeadlineList,
TaxTodoWidget, UpcomingDeadlinesWidget
extensions/ Extension marketplace UI (ExtensionCard, SectorCard,
ExtensionToggleButton, workspace components,
general/ subdirectory for general extension workspaces)
import/ Bank file import workflow components (SIE + bank file steps)
invoices/ InvoiceReviewContent
onboarding/ NewUserChecklist, setup step components
reports/ Report views (BankReconciliationView, charts)
settings/ CalendarFeedSettings
suppliers/ SupplierForm, SupplierInvoiceReviewContent
transactions/ Transaction list, categorization, booking, swipe review,
batch operations, invoice matching, VAT treatment
extensions/ Config-driven extension directory (general only)
general/ General-purpose extensions (all businesses)
ai-categorization/ AI-powered transaction categorization
ai-chat/ Claude-based chat assistant (LangChain RAG)
calendar/ Payment calendar views, deadline cards, payment summary
email/ Email service (Resend) — registers via EmailService interface
enable-banking/ PSD2 bank integration (opt-in)
example-logger/ Minimal reference extension (not loaded)
invoice-inbox/ Supplier invoice intake via email/upload with AI extraction
push-notifications/ Web push notification system
receipt-ocr/ Receipt image OCR processing (includes components/pages)
user-description-match/ User description matching for transaction categorization
lib/
api/ Zod validation schemas and utilities for API routes
schemas.ts Zod schemas for all API request bodies and query params
validate.ts validateBody() and validateQuery() helpers
bookkeeping/ Core journal entry engine and all entry generators
engine.ts Draft/commit workflow, balance validation, voucher numbering
invoice-entries.ts Sales invoice journal entries (supports per-line VAT rates)
transaction-entries.ts Bank transaction journal entries
supplier-invoice-entries.ts Purchase invoice journal entries
category-mapping.ts Category-to-BAS-account mapping
mapping-engine.ts Rule-based auto-categorization (MCC codes, merchant patterns)
vat-entries.ts VAT line generation
bas-reference.ts BAS account catalog (~180 accounts with metadata, SRU codes)
account-descriptions.ts Human-readable account name lookup
booking-templates.ts Booking template patterns for AI suggestions
template-embeddings.ts AI embeddings for booking template matching
client-account-names.ts Custom account name management
validate-period-duration.ts Fiscal period duration validation (BFL 3 kap.)
handlers/ Booking handler functions (supplier-invoice-handler.ts)
core/
bookkeeping/ Period service, storno reversal, year-end closing
documents/ Document archive (upload, versioning, SHA-256 integrity)
audit/ Audit trail service
tax/ Tax code service
calendar/ Calendar utilities, ICS feed generation
currency/ Riksbanken exchange rates
deadlines/ Tax deadline tracking, status engine
email/ Email service interface and registry
service.ts EmailService interface, NoopEmailService default,
getEmailService()/registerEmailService() registry
resend.ts Legacy Resend helpers (invoice/reminder templates)
errors/ Error message utilities (get-error-message.ts)
events/ Event bus (bus.ts, types.ts)
extensions/ Extension system
loader.ts Loads extensions from generated FIRST_PARTY_EXTENSIONS
registry.ts Runtime extension registry
types.ts Extension, Sector, ExtensionDefinition, toggle types
sectors.ts Sector shells + generated extension definitions
hooks.ts React hooks for extension state
context-factory.ts Extension context builder
toggle-check.ts Extension enable/disable logic
validation.ts Extension data validation
workspace-registry.tsx Workspace component lookup from generated map
icon-resolver.tsx Dynamic icon lookup for extensions
use-account-totals.ts Hook for account balance queries
use-extension-data.ts Hook for extension-specific data
invoice-inbox-utils.ts Utilities for supplier invoice inbox
use-mock-data.ts Mock data utilities for development
_generated/ Code-generated files (DO NOT EDIT)
extension-list.ts FIRST_PARTY_EXTENSIONS array
sector-definitions.ts EXTENSION_DEFINITIONS per sector
workspace-map.tsx Lazy-loaded workspace component registry
enabled-extensions.ts Set of enabled extension IDs
hooks/ React hooks (use-unsaved-changes.ts)
import/ SIE parser, SIE import orchestrator, bank file parser
bank-file/ Bank file parser with format modules
formats/ camt053, generic-csv, handelsbanken, nordea, seb, swedbank,
ica-banken, lansforsakringar, lunar, skandia
invoices/ VAT rules, invoice matching, PDF template, reminder processor
reconciliation/ Bank reconciliation engine (4-pass matching algorithm)
reports/ Financial reports
trial-balance.ts Trial balance report
income-statement.ts Income statement (resultatrakning)
balance-sheet.ts Balance sheet (balansrakning)
vat-declaration.ts VAT declaration (momsdeklaration)
sie-export.ts SIE file export
general-ledger.ts General ledger (huvudbok)
journal-register.ts Journal register (grundbok)
ar-ledger.ts Accounts receivable ledger
ar-reconciliation.ts AR reconciliation
supplier-ledger.ts Supplier/AP ledger
supplier-reconciliation.ts Supplier reconciliation
monthly-breakdown.ts Monthly breakdown report
ne-bilaga/ NE tax form attachment (core report, not extension)
ne-engine.ts NE declaration engine
types.ts NE-specific types
sru-export/ SRU file export (core report, not extension)
sru-engine.ts SRU generation engine
sru-generator.ts SRU file generator
sru-generic-generator.ts Generic SRU generator
types.ts SRU-specific types
supabase/ Client setup (client.ts = browser, server.ts = server/admin,
fetch-all.ts = pagination helper, middleware.ts)
tax/ Tax calculations, deadlines, deadline generator,
Swedish holidays, expense warnings
transactions/ Transaction processing, category suggestions
vat/ VAT utilities
vies-client.ts VIES EU VAT number validation
moms-box-mapping.ts BAS account to momsdeklaration box mapping
init.ts Extension loader (idempotent, called by API routes)
logger.ts Centralized logging utility
utils.ts Shared utility functions
types/index.ts Canonical type definitions (single source of truth)
types/chat.ts Chat-specific type definitions
tests/helpers.ts Mock factories and fixture builders
supabase/migrations/ SQL migration files (45 files)
scripts/
generate-extension-registry.ts Code generator for extension system
create-extension.ts Helper for creating new extensions
clear-user-data.sql Utility SQL for data cleanup
dev_docs/ Project documentation (BAS account guides, gap analysis,
Enable Banking docs, Bokio reference screenshots)
extensions.config.json Extension opt-in configuration (controls which extensions load)
extensions.schema.json JSON Schema for extensions.config.json
extensions.md Extension system design document
.github/workflows/ CI workflows
core-build.yml PR build — verifies core builds/tests with zero extensions
```
### Key Relationships
- **All journal entry creation** routes through `lib/bookkeeping/engine.ts`. The entry generators (`invoice-entries.ts`, `transaction-entries.ts`, `supplier-invoice-entries.ts`) call `createJournalEntry()` from the engine.
- **API routes** that emit events must call `ensureInitialized()` (from `lib/init.ts`) at module level to load extensions.
- **Event bus** (`lib/events/bus.ts`) is a module-level singleton. Core services emit, extensions subscribe.
- **Supabase clients**: browser (`lib/supabase/client.ts`), server with user cookies (`createClient()` from `lib/supabase/server.ts`), and service role (`createServiceClient()`).
- **Extension system**: Extensions are opt-in via `extensions.config.json`. Code generation (`npm run setup:extensions`) produces static imports from manifests. Core builds and runs with zero extensions.
- **Email service**: Core defines `EmailService` interface in `lib/email/service.ts` with a `NoopEmailService` default. The `email` extension registers the real Resend implementation at load time. Core uses `getEmailService()` which degrades gracefully.
- **NE-bilaga and SRU export** are core reports (in `lib/reports/`), not extensions. They are always available.
---
## Core Bookkeeping Engine
The bookkeeping engine (`lib/bookkeeping/engine.ts`) is the most critical system. All accounting flows route through it.
### Journal Entry Lifecycle
1. **`createDraftEntry(userId, input)`** — Creates entry with `status: 'draft'`, `voucher_number: 0`. Validates balance. Emits `journal_entry.drafted`.
2. **`commitEntry(userId, entryId)`** — Assigns voucher number via DB RPC (`next_voucher_number`, concurrent-safe). Sets `status: 'posted'`. DB trigger sets `committed_at`. Emits `journal_entry.committed`.
3. **`createJournalEntry(userId, input)`** — Convenience: draft + commit in one call. This is what all entry generators use.
4. **`reverseEntry(userId, entryId)`** — Storno reversal: swaps debit/credit, links via `reverses_id`/`reversed_by_id`. Original marked `'reversed'`.
### Entry Generators
| Function | File | Purpose |
|----------|------|---------|
| `createInvoiceJournalEntry()` | `invoice-entries.ts` | Debit 1510, Credit 30xx + 26xx VAT (per-line VAT rates) |
| `createInvoicePaymentJournalEntry()` | `invoice-entries.ts` | Debit 1930, Credit 1510 |
| `createCreditNoteJournalEntry()` | `invoice-entries.ts` | Reverses original invoice entry (per-rate lines) |
| `createInvoiceCashEntry()` | `invoice-entries.ts` | Cash method: revenue + VAT at payment (per-rate) |
| `createTransactionJournalEntry()` | `transaction-entries.ts` | Maps bank transactions via MappingResult |
| `createSupplierInvoiceRegistrationEntry()` | `supplier-invoice-entries.ts` | Debit expense + 2641, Credit 2440 |
| `createSupplierInvoicePaymentEntry()` | `supplier-invoice-entries.ts` | Debit 2440, Credit 1930 |
### Key BAS Accounts
| Account | Description |
|---------|-------------|
| `1510` | Accounts receivable |
| `1930` | Business bank account |
| `2013` | Private withdrawals (enskild firma) |
| `2440` | Accounts payable |
| `2611` / `2621` / `2631` | Output VAT 25% / 12% / 6% |
| `2614` | Output VAT reverse charge |
| `2641` | Input VAT (deductible) |
| `2645` | Calculated input VAT (EU reverse charge) |
| `2893` | Loan from shareholders (aktiebolag) |
| `3001` / `3002` / `3003` | Revenue by VAT rate (25% / 12% / 6%) |
| `3305` / `3308` | Export / EU service revenue |
| `3960` / `7960` | Exchange rate gains / losses |
### VAT Treatments
`standard_25`, `reduced_12`, `reduced_6`, `reverse_charge`, `export`, `exempt`
### Per-Line VAT
Invoice items support individual `vat_rate` values, enabling mixed-rate invoices. The helper `generatePerRateLines()` in `invoice-entries.ts` groups items by VAT rate and creates separate revenue + VAT account lines per rate group. Available rates depend on customer type — use `getAvailableVatRates(customerType, vatNumberValidated)` from `lib/invoices/vat-rules.ts`.
### Bank Reconciliation
The reconciliation engine (`lib/reconciliation/bank-reconciliation.ts`) matches bank transactions to journal entry lines on account 1930 using a 4-pass algorithm:
| Pass | Method | Confidence | Match Criteria |
|------|--------|------------|----------------|
| 1 | `auto_exact` | 0.95 | Exact amount + exact date |
| 2 | `auto_reference` | 0.90 | Exact amount + reference/description match |
| 3 | `auto_date_range` | 0.85 | Exact amount + date within ±3 days |
| 4 | `auto_fuzzy` | 0.75 | Fuzzy amount (±0.01) + exact date |
Manual linking (`manual` method) is also supported. Only SEK transactions are reconciled. Greedy assignment prevents double-matching.
---
## Accounting Guard Rails
These rules exist for legal compliance and are enforced by database triggers. **Never violate them.**
1. **Committed entries are immutable.** Once `status: 'posted'`, an entry cannot be edited or deleted. Enforced by DB trigger `enforce_journal_entry_immutability`.
2. **Never delete posted entries.** Use `reverseEntry()` (storno) to cancel. The reversal creates a new entry with swapped debit/credit and bidirectional linking.
3. **Every entry must balance.** `sum(debits) === sum(credits)`, both must be `> 0`. Checked by `validateBalance()` before insert.
4. **Voucher numbers are sequential.** Assigned via DB RPC `next_voucher_number` (concurrent-safe). Never set manually.
5. **Period lock enforcement.** DB trigger `enforce_period_lock` blocks writes to closed/locked fiscal periods. Check period status before creating entries.
6. **7-year document retention.** DB triggers prevent deletion of documents linked to posted entries. `retention_expires_at` is auto-calculated as `period_end + 7 years`.
7. **Storno, never edit.** To correct an error: reverse the wrong entry, then create a new correct one. Use `correctEntry()` from `lib/core/bookkeeping/storno-service.ts` for atomic correction.
8. **Use `Math.round(x * 100) / 100` for all monetary calculations.** Never use `toFixed()` (returns strings, has rounding edge cases).
9. **Always use engine functions.** Never insert directly into `journal_entries` or `journal_entry_lines` tables. Always go through `lib/bookkeeping/engine.ts`.
10. **Account numbers are strings.** BAS account numbers like `'1930'` are always strings, never numbers.
---
## Extension System
Extensions are opt-in plugins controlled by `extensions.config.json`. The system uses a manifest-driven, code-generated architecture where core builds and runs with zero extensions.
### How It Works
1. Each extension has a `manifest.json` declaring its metadata, entry point, workspace component, dependencies, and required env vars.
2. `extensions.config.json` lists which extensions to load (by ID).
3. `npm run setup:extensions` reads the config and manifests, then generates four files in `lib/extensions/_generated/`:
- `extension-list.ts` — `FIRST_PARTY_EXTENSIONS` array (static imports)
- `sector-definitions.ts` — `EXTENSION_DEFINITIONS` map for marketplace UI
- `workspace-map.tsx` — Lazy-loaded workspace component registry
- `enabled-extensions.ts` — Set of enabled extension IDs
4. `predev` and `prebuild` hooks run this automatically.
### Enabling Extensions
Edit `extensions.config.json`:
```json
{
"$schema": "./extensions.schema.json",
"extensions": ["receipt-ocr", "ai-categorization", "email"]
}
```
Then run `npm run setup:extensions` (or just `npm run dev`/`npm run build`).
### Available Extensions
All extensions live in `extensions/general/` with `manifest.json` files:
| Extension | Category | Data Pattern | Env Vars Required |
|-----------|----------|--------------|-------------------|
| `receipt-ocr` | import | manual | `ANTHROPIC_API_KEY` |
| `ai-categorization` | operations | core | `OPENAI_API_KEY` |
| `ai-chat` | operations | manual | `ANTHROPIC_API_KEY`, `OPENAI_API_KEY` |
| `push-notifications` | operations | core | `NEXT_PUBLIC_VAPID_PUBLIC_KEY`, `VAPID_PRIVATE_KEY`, `VAPID_SUBJECT` |
| `invoice-inbox` | import | manual | `ANTHROPIC_API_KEY` |
| `calendar` | operations | core | — |
| `enable-banking` | import | manual | `ENABLE_BANKING_APP_ID`, `ENABLE_BANKING_PRIVATE_KEY` |
| `email` | operations | core | `RESEND_API_KEY`, `RESEND_FROM_EMAIL` |
| `user-description-match` | operations | core | — |
### Sector System
Only the `general` sector exists. Extensions are grouped under it.
Key types (from `lib/extensions/types.ts`):
- `SectorSlug` — `'general'`
- `ExtensionDefinition` — Marketplace metadata (slug, name, sector, category, icon, dataPattern, description, longDescription, readsCoreTables, hasOwnData)
- `ExtensionCategory` — `'import' | 'operations' | 'reports' | 'accounting'`
- `ExtensionDataPattern` — `'core' | 'manual' | 'both'` (how extension accesses data)
- `ExtensionToggle` — Per-user enable/disable state for extensions
### Creating a New Extension
Use the scaffolding script:
```bash
npx tsx scripts/create-extension.ts \
--name my-extension \
--sector general \
--category operations \
--description "Short description"
```
This creates:
1. `extensions/general/my-extension/manifest.json` — Full manifest template
2. `extensions/general/my-extension/index.ts` — Extension object skeleton
3. `extensions/general/my-extension/api-routes.ts` — Empty API routes array
4. Updates `extensions.schema.json` with the new ID
Then to activate:
1. Add `"my-extension"` to `extensions.config.json`
2. Run `npm run setup:extensions` to regenerate
**Manual steps** (if not using the script):
1. Create `extensions/general/<name>/manifest.json` (see Manifest Format below)
2. Create `extensions/general/<name>/index.ts` exporting an `Extension` object
3. Optionally create `extensions/general/<name>/api-routes.ts` for API endpoints
4. Add the extension ID to `extensions.schema.json` and `extensions.config.json`
5. Run `npm run setup:extensions`
**Constraints**: Extensions **cannot** use dynamic imports (Next.js bundling constraint).
### Manifest Format
Every extension declares a `manifest.json`. All fields are required unless noted:
```json
{
"id": "my-extension",
"sector": "general",
"exportName": "myExtensionExtension",
"entryPoint": "@/extensions/general/my-extension",
"workspace": "@/components/extensions/general/MyExtensionWorkspace",
"requiredEnvVars": ["MY_API_KEY"],
"optionalEnvVars": [],
"npmDependencies": ["some-sdk"],
"definition": {
"name": "My Extension",
"category": "operations",
"icon": "Wrench",
"dataPattern": "core",
"readsCoreTables": ["transactions"],
"hasOwnData": false,
"description": "Short one-line description (Swedish)",
"longDescription": "Multi-line description (Swedish)",
"quickAction": {
"label": "Do Thing",
"description": "Does the thing",
"icon": "Wrench",
"href": "/my-page"
},
"subscriptionNotice": "Optional notice shown when enabling"
}
}
```
| Field | Type | Description |
|-------|------|-------------|
| `id` | string | Unique kebab-case ID |
| `sector` | string | Always `"general"` |
| `exportName` | string \| null | Named export from `entryPoint` (null = metadata-only, no runtime code) |
| `entryPoint` | string \| null | Import path to Extension definition (null if no runtime code) |
| `workspace` | string \| null | Import path to React workspace component (null if no UI) |
| `requiredEnvVars` | string[] | Env vars that must be set for the extension to function |
| `optionalEnvVars` | string[] | Env vars that enhance but are not required |
| `npmDependencies` | string[] | npm packages the extension needs |
| `definition.name` | string | Display name for marketplace UI |
| `definition.category` | string | `'import'` \| `'operations'` \| `'reports'` \| `'accounting'` |
| `definition.icon` | string | Lucide icon name (e.g., `"Camera"`, `"Brain"`) |
| `definition.dataPattern` | string | `'core'` (reads existing data), `'manual'` (user submits data), `'both'` |
| `definition.readsCoreTables` | string[] | Optional. Which tables it reads (for `core`/`both` pattern) |
| `definition.hasOwnData` | boolean | Optional. Whether users submit data (for `manual`/`both` pattern) |
| `definition.description` | string | One-line description (Swedish) |
| `definition.longDescription` | string | Multi-line description (Swedish) |
| `definition.quickAction` | object | Optional. Dashboard quick action button |
| `definition.subscriptionNotice` | string | Optional. Notice shown when user enables the extension |
### Extension Interface
```typescript
interface Extension {
id: string // Unique identifier (e.g. 'receipt-ocr')
name: string // Display name
version: string // Semver
sector?: SectorSlug // Always 'general'
// Surfaces (all optional)
routes?: RouteDefinition[]
apiRoutes?: ApiRouteDefinition[]
sidebarItems?: SidebarItem[]
eventHandlers?: ExtensionEventHandler[]
mappingRuleTypes?: MappingRuleTypeDefinition[]
reportTypes?: ReportDefinition[]
settingsPanel?: SettingsPanelDefinition
taxCodes?: TaxCodeDefinition[]
dimensionTypes?: DimensionDefinition[]
services?: Record<string, (...args: any[]) => Promise<any>>
// Lifecycle hooks
onInstall?(ctx: ExtensionContext): Promise<void>
onUninstall?(ctx: ExtensionContext): Promise<void>
}
```
### Extension Context
Event handlers and API route handlers receive an `ExtensionContext` (`lib/extensions/context-factory.ts`):
```typescript
interface ExtensionContext {
userId: string // Current authenticated user
extensionId: string // Which extension is running
supabase: SupabaseClient // Pre-authenticated Supabase client
emit(event: CoreEvent): Promise<void> // Emit events to event bus
settings: ExtensionSettings // Key-value store (JSONB in extension_data table)
storage: ExtensionStorage // Supabase Storage wrapper
log: ExtensionLogger // Scoped logging (prefixed "ext:extension-id")
services: ExtensionServices // Core services (ingestTransactions, etc.)
}
```
**ExtensionSettings** — Key-value JSONB persisted in `extension_data` table:
```typescript
await ctx.settings.get<MySettings>() // Get 'settings' key (default)
await ctx.settings.get<MyConfig>('config') // Get specific key
await ctx.settings.set('settings', newValue) // Set value
```
**ExtensionStorage** — Supabase Storage wrapper:
```typescript
await ctx.storage.upload('receipts', path, data, { contentType: 'image/jpeg' })
await ctx.storage.download('receipts', path)
ctx.storage.getPublicUrl('receipts', path)
```
**ExtensionLogger** — Namespaced logging:
```typescript
ctx.log.info('Processing receipt') // logs: "ext:receipt-ocr: Processing receipt"
ctx.log.warn('Low confidence')
ctx.log.error('OCR failed', error)
```
### Extension API Routes
Extensions expose API endpoints via `apiRoutes`. These are dispatched through a single catch-all route at `app/api/extensions/ext/[...path]/route.ts`.
**URL scheme**: `/api/extensions/ext/{extensionId}/{...routePath}`
Examples:
- `POST /api/extensions/ext/receipt-ocr/upload` → matches `POST /upload`
- `GET /api/extensions/ext/receipt-ocr/abc123` → matches `GET /:id`
- `POST /api/extensions/ext/ai-categorization/suggestions` → matches `POST /suggestions`
**Defining routes** (in `api-routes.ts`):
```typescript
import type { ApiRouteDefinition, ExtensionContext } from '@/lib/extensions/types'
import { NextResponse } from 'next/server'
export const myApiRoutes: ApiRouteDefinition[] = [
{
method: 'GET',
path: '/',
handler: async (request: Request, ctx?: ExtensionContext) => {
const userId = ctx!.userId
const { data } = await ctx!.supabase
.from('my_table')
.select('*')
.eq('user_id', userId)
return NextResponse.json({ data })
},
},
{
method: 'GET',
path: '/:id',
handler: async (request: Request, ctx?: ExtensionContext) => {
// Path params are extracted as _paramName search params
const id = new URL(request.url).searchParams.get('_id')
// ...
},
},
{
method: 'POST',
path: '/:id/confirm',
handler: async (request: Request, ctx?: ExtensionContext) => {
const id = new URL(request.url).searchParams.get('_id')
const body = await request.json()
// Emit events after success:
await ctx!.emit({ type: 'receipt.confirmed', payload: { ... } })
return NextResponse.json({ data: result })
},
},
]
```
**Dispatcher behavior**:
1. Authenticates user (401 if not logged in)
2. Looks up extension in registry (404 if not found)
3. Checks extension toggle for user (403 if disabled)
4. Matches HTTP method + path pattern (supports `:param` wildcards)
5. Builds `ExtensionContext` and calls the matched handler
### Service Provider Pattern
Extensions can register capabilities that core calls without direct imports. Two patterns:
**1. Interface registration (email pattern)**:
Core defines an interface with a no-op default (`lib/email/service.ts`):
```typescript
export interface EmailService {
sendEmail(options: SendEmailOptions): Promise<SendEmailResult>
isConfigured(): boolean
}
let emailService: EmailService = new NoopEmailService()
export function getEmailService(): EmailService { return emailService }
export function registerEmailService(svc: EmailService): void { emailService = svc }
```
Extension registers the real implementation at load time (`extensions/general/email/index.ts`):
```typescript
import { registerEmailService } from '@/lib/email/service'
import { ResendEmailService } from './lib/resend-service'
registerEmailService(new ResendEmailService())
export const emailExtension: Extension = {
id: 'email',
name: 'E-post (Resend)',
version: '1.0.0',
}
```
Core callers use `getEmailService()` — gracefully degrades if extension not loaded.
**2. Services record (ai-categorization pattern)**:
Extension exposes named functions via `services`:
```typescript
export const aiCategorizationExtension: Extension = {
id: 'ai-categorization',
name: 'AI Kategorisering',
version: '1.0.0',
services: {
findSimilarTemplates: async (...args: unknown[]) => {
const { findSimilarTemplates } = await import('./lib/template-embeddings')
return findSimilarTemplates(args[0], args[1], args[2], args[3])
},
},
}
```
Core looks up via registry (no direct import):
```typescript
const ext = extensionRegistry.get('ai-categorization')
const results = await ext?.services?.findSimilarTemplates(tx, entityType, limit)
if (results) { /* use results */ } // Gracefully degrades if not loaded
```
### Extension Examples
**Minimal** — `extensions/general/example-logger/index.ts`:
```typescript
import type { Extension } from '@/lib/extensions/types'
import type { EventPayload } from '@/lib/events/types'
export const myExtension: Extension = {
id: 'my-extension',
name: 'My Extension',
version: '0.1.0',
eventHandlers: [
{
eventType: 'journal_entry.committed',
handler: async (payload: EventPayload<'journal_entry.committed'>) => {
// React to committed journal entries
},
},
],
}
```
**Full-featured** — Receipt OCR extension (`extensions/general/receipt-ocr/index.ts`):
```typescript
export const receiptOcrExtension: Extension = {
id: 'receipt-ocr',
name: 'Receipt OCR',
version: '1.0.0',
sector: 'general',
apiRoutes: receiptOcrApiRoutes, // GET /, POST /upload, GET /:id, POST /:id/confirm, etc.
eventHandlers: [
{ eventType: 'document.uploaded', handler: handleDocumentUploaded },
{ eventType: 'transaction.synced', handler: handleTransactionSynced },
],
mappingRuleTypes: [
{ id: 'receipt-ocr-merchant', name: 'OCR Merchant Match', description: '...' },
],
settingsPanel: {
label: 'Receipt OCR',
path: '/settings/extensions/receipt-ocr',
},
async onInstall(ctx) {
await ctx.settings.set('settings', DEFAULT_SETTINGS)
},
}
```
### Key Extension Files
| File | Purpose |
|------|---------|
| `extensions/general/*/manifest.json` | Metadata for each extension |
| `extensions/general/*/index.ts` | Extension object (services, handlers, etc.) |
| `extensions/general/*/api-routes.ts` | API route definitions |
| `extensions.config.json` | Which extensions are enabled |
| `extensions.schema.json` | JSON Schema for config validation |
| `scripts/generate-extension-registry.ts` | Generator script |
| `scripts/create-extension.ts` | Scaffolding helper |
| `app/api/extensions/ext/[...path]/route.ts` | Catch-all API route dispatcher |
| `lib/extensions/context-factory.ts` | Builds ExtensionContext for handlers |
| `lib/extensions/loader.ts` | Loads FIRST_PARTY_EXTENSIONS into registry |
| `lib/extensions/_generated/*` | Auto-generated files (DO NOT EDIT) |
### Available Event Types
All defined in `lib/events/types.ts`:
| Event | Payload |
|-------|---------|
| `journal_entry.drafted` | `{ entry, userId }` |
| `journal_entry.committed` | `{ entry, userId }` |
| `journal_entry.corrected` | `{ original, storno, corrected, userId }` |
| `document.uploaded` | `{ document, userId }` |
| `invoice.created` | `{ invoice, userId }` |
| `invoice.sent` | `{ invoice, userId }` |
| `credit_note.created` | `{ creditNote, userId }` |
| `transaction.synced` | `{ transactions[], userId }` |
| `transaction.categorized` | `{ transaction, account, taxCode, userId }` |
| `transaction.reconciled` | `{ transaction, journalEntryId, method, userId }` |
| `period.locked` | `{ period, userId }` |
| `period.year_closed` | `{ period, userId }` |
| `customer.created` | `{ customer, userId }` |
| `receipt.extracted` | `{ receipt, documentId, confidence, userId }` |
| `receipt.matched` | `{ receipt, transaction, confidence, autoMatched, userId }` |
| `receipt.confirmed` | `{ receipt, businessTotal, privateTotal, userId }` |
| `supplier_invoice.received` | `{ inboxItem, userId }` |
| `supplier_invoice.extracted` | `{ inboxItem, confidence, userId }` |
| `supplier_invoice.confirmed` | `{ inboxItem, supplierInvoice, userId }` |
### Event Bus Behavior
- Handlers run concurrently via `Promise.allSettled` — a failing handler never crashes the emitter
- Module-level singleton, persists across requests in the same process
- One-way: core services emit, extensions subscribe
- Call `eventBus.clear()` in tests to reset state
---
## Testing Guidelines
### Scope
Test business logic in `lib/` and API routes in `app/api/`. No component tests, no E2E tests.
### Framework
Vitest 4 with `globals: true` and `environment: 'node'`. Config in `vitest.config.ts`.
### Test Location
Colocated `__tests__/` directories alongside source files in `lib/`.
### Test Helpers (`tests/helpers.ts`)
**Supabase mock**:
```typescript
const { supabase, mockResult } = createMockSupabase()
mockResult({ data: makeTransaction(), error: null })
// supabase.from('x').select('*').eq('id', '1') resolves to the mocked result
```
**Fixture factories** (all accept `Partial<T>` overrides):
- `makeReceipt()` — Receipt with default merchant, amounts, dates
- `makeTransaction()` — Transaction with default category, amount
- `makeFiscalPeriod()` — FiscalPeriod with default date range
- `makeJournalEntry()` — Posted JournalEntry with voucher number
- `makeJournalEntryLine()` — Line with account number, zero amounts
- `makeDocumentAttachment()` — Document with hash, storage path
- `makeTaxCode()` — TaxCode with default output VAT 25%
- `makeInvoice()` — Invoice with default customer, amounts, dates
- `makeCustomer()` — Customer with default name, address
- `makeSupplier()` — Supplier with default details
- `makeSupplierInvoice()` — Supplier invoice with default amounts
- `makeCompanySettings()` — Company settings with defaults
- `makeInvoiceInboxItem()` — Invoice inbox item for supplier invoice intake
- `makeExtensionToggle()` — Extension toggle state
### Patterns
- Always mock `@/lib/supabase/server` to avoid real DB calls
- Use `vi.clearAllMocks()` and `eventBus.clear()` in `beforeEach`
- Test balance validation edge cases (floating point precision, zero amounts)
- Test error paths (missing fiscal period, unbalanced entries)
- Verify events are emitted correctly
### API Route Tests
- Colocated `__tests__/` directories alongside route files (e.g., `app/api/invoices/__tests__/route.test.ts`)
- Mock `@/lib/supabase/server`, `@/lib/init`, and lib functions — do NOT re-test lib business logic
- Use `createMockRequest()`, `parseJsonResponse()`, `createMockRouteParams()` from `tests/helpers.ts`
- Use `createQueuedMockSupabase()` for routes with multiple sequential Supabase calls
- Test: auth (401), validation (400), not found (404), errors (500), happy path, non-blocking journal entry failures
### Reference Tests
- `lib/api/__tests__/schemas.test.ts` — Zod schema validation
- `lib/api/__tests__/validate.test.ts` — Body/query validation helpers
- `lib/bookkeeping/__tests__/engine.test.ts` — Balance validation
- `lib/bookkeeping/__tests__/invoice-entries.test.ts` — Per-line VAT, mixed-rate invoices, credit notes
- `lib/bookkeeping/__tests__/mapping-engine.test.ts` — Auto-categorization rule matching
- `lib/bookkeeping/__tests__/category-mapping.test.ts` — Category-to-account mapping
- `lib/bookkeeping/__tests__/booking-templates.test.ts` — Booking template patterns
- `lib/bookkeeping/__tests__/template-embeddings.test.ts` — AI embedding matching
- `lib/bookkeeping/__tests__/validate-period-duration.test.ts` — Fiscal period duration
- `lib/bookkeeping/handlers/__tests__/supplier-invoice-handler.test.ts` — Supplier booking handler
- `lib/core/bookkeeping/__tests__/storno-service.test.ts` — Complex mock queues
- `lib/core/bookkeeping/__tests__/period-service.test.ts` — Fiscal period management
- `lib/core/bookkeeping/__tests__/year-end-service.test.ts` — Year-end closing
- `lib/core/documents/__tests__/document-service.test.ts` — Storage mocking
- `lib/core/tax/__tests__/tax-code-service.test.ts` — Tax code management
- `lib/currency/__tests__/riksbanken.test.ts` — Exchange rate fetching
- `lib/events/__tests__/bus.test.ts` — Event bus behavior
- `lib/extensions/__tests__/registry.test.ts` — Extension registration
- `lib/extensions/__tests__/loader.test.ts` — Extension loader
- `lib/extensions/__tests__/toggle-check.test.ts` — Extension toggle logic
- `lib/extensions/__tests__/validation.test.ts` — Extension data validation
- `lib/extensions/__tests__/sectors.test.ts` — Sector registry
- `lib/extensions/__tests__/context-factory.test.ts` — Extension context builder
- `lib/extensions/__tests__/invoice-inbox-utils.test.ts` — Invoice inbox utilities
- `lib/import/__tests__/sie-parser.test.ts` — SIE file parsing
- `lib/import/__tests__/sie-import.test.ts` — SIE import orchestration
- `lib/import/__tests__/account-mapper.test.ts` — SIE account mapping
- `lib/import/bank-file/__tests__/parser.test.ts` — Bank file format parsing
- `lib/reconciliation/__tests__/bank-reconciliation.test.ts` — Reconciliation matching algorithm
- `lib/reports/__tests__/vat-declaration.test.ts` — VAT declaration report
- `lib/tax/__tests__/deadline-config.test.ts` — Tax deadline configuration
- `lib/transactions/__tests__/ingest.test.ts` — Transaction ingestion and dedup
- `lib/vat/__tests__/vies-client.test.ts` — VIES VAT number validation
---
## Database & Migrations
### Location
`supabase/migrations/` — currently 45 files numbered `20240101000001` through `20240101000045`.
### Naming Convention
`YYYYMMDD00NNNN_descriptive_name.sql` — next migration: `20240101000046_*.sql`
### Placeholder Migrations
Some migrations are no-op placeholders to preserve the numbering sequence:
- **012** (`tax_codes`) — Planned but never deployed. The system operates without the `tax_codes` table.
- **023** (`document_version_chain`) — Planned but never deployed. Document versioning columns/functions do not exist in production.
### Migration Rules
1. **Always enable RLS** on new tables: `ALTER TABLE public.tablename ENABLE ROW LEVEL SECURITY;`
2. **Always create RLS policies** using `auth.uid() = user_id`:
```sql
CREATE POLICY "tablename_select" ON public.tablename FOR SELECT USING (auth.uid() = user_id);
CREATE POLICY "tablename_insert" ON public.tablename FOR INSERT WITH CHECK (auth.uid() = user_id);
CREATE POLICY "tablename_update" ON public.tablename FOR UPDATE USING (auth.uid() = user_id);
```
3. **Always add `updated_at` trigger**:
```sql
CREATE TRIGGER tablename_updated_at BEFORE UPDATE ON public.tablename
FOR EACH ROW EXECUTE FUNCTION public.update_updated_at_column();
```
4. **UUID primary keys**: `id UUID PRIMARY KEY DEFAULT uuid_generate_v4()`
5. **User ownership**: `user_id UUID REFERENCES auth.users ON DELETE CASCADE NOT NULL`
6. **Never modify existing migrations** — create new ones instead
7. **Never modify enforcement triggers** (migration `20240101000017`) — these are legally required
8. **Never hardcode IDs** in data migrations — use subqueries or variables
9. **Apply via Supabase MCP tool**: `mcp__plugin_supabase_supabase__apply_migration`
10. **Test on a branch database** before applying to production (use `create_branch` MCP tool)
### Key Enforcement Triggers (migration 017)
- `enforce_journal_entry_immutability` — Blocks edits/deletes on posted/reversed entries
- `enforce_journal_entry_line_immutability` — Blocks line modifications on committed entries
- `enforce_period_lock` — Blocks writes to closed/locked fiscal periods
- `block_document_deletion` — Prevents deletion of documents linked to committed entries
- `enforce_retention_journal_entries` — 7-year retention enforcement
- `set_committed_at` — Auto-sets timestamp on draft-to-posted transition
- `calculate_retention_expiry` — Auto-sets `retention_expires_at = period_end + 7 years`
### Recent Migrations
- **Migration 039 (`invoice_inbox`)** — Invoice inbox table with document type classification, AI extraction, supplier/transaction matching, and receipt linking.
- **Migration 040 (`booking_template_embeddings`)** — Booking templates with AI embeddings for suggestion matching.
- **Migration 041 (`user_description_matching`)** — User description matching for transaction categorization.
- **Migration 042 (`prevent_overlapping_fiscal_periods`)** — Exclusion constraint preventing overlapping fiscal periods per user.
- **Migration 043 (`enforce_fiscal_period_month_boundaries`)** — Ensures fiscal periods start/end on month boundaries.
- **Migration 044 (`full_bas_2026`)** — Full BAS 2026 account catalog, K2-excluded flag, and SRU code backfill.
- **Migration 045 (`expand_account_type_untaxed_reserves`)** — Adds `untaxed_reserves` to `chart_of_accounts.account_type` CHECK constraint for BAS 21xx accounts (obeskattade reserver).
---
## Type System
- All shared types live in `types/index.ts` — this is the single source of truth
- Import via `import type { TypeName } from '@/types'`
- When adding new domain types, add them to `types/index.ts`
- Event types are the exception — they live in `lib/events/types.ts` (since they reference domain types)
---
## API Route Patterns
Standard pattern for new API routes:
```typescript
import { createClient } from '@/lib/supabase/server'
import { NextResponse } from 'next/server'
import { ensureInitialized } from '@/lib/init'
import { validateBody } from '@/lib/api/validate'
import { CreateInvoiceSchema } from '@/lib/api/schemas'
ensureInitialized() // Module-level — loads extensions for event emission
export async function POST(request: Request) {
const supabase = await createClient()
const { data: { user } } = await supabase.auth.getUser()
if (!user) {
return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
}
// Validate request body with Zod schema
const result = await validateBody(request, CreateInvoiceSchema)
if (!result.success) return result.response
const { data } = result
// Business logic using validated `data`...
// Always filter by user_id (defense in depth alongside RLS)
// Wrap journal entry creation in try/catch (non-blocking side effect)
// Emit events after successful operations
return NextResponse.json({ data: result })
}
```
**Key conventions**:
- Call `ensureInitialized()` at module level in any route that emits events
- **Validate all input** with `validateBody()` / `validateQuery()` from `lib/api/validate.ts` using schemas from `lib/api/schemas.ts`
- Dynamic route params use `{ params }: { params: Promise<{ id: string }> }` (Next.js 16)
- Response shapes: `{ data }` for success, `{ error }` for failures
- Journal entry creation is non-blocking: catch errors and continue
---
## Skills Usage
- **Always** use the `/frontend-design` skill when creating new UI pages or significant components. This ensures consistent use of shadcn/ui, Tailwind CSS 4, and the existing component library.
- Use the `langchain` skill when building or modifying AI features (ai-chat, ai-categorization extensions).
- Use `vercel:deploy` for deployment tasks.
---
## Git Conventions
Use **conventional commits**:
```
feat: add supplier invoice payment tracking
fix: correct VAT calculation for reduced 12% rate
refactor: extract VAT line generation into vat-entries.ts
test: add balance validation edge cases
docs: update CLAUDE.md with extension guide
```
- Atomic commits — one logical change per commit
- Branch from `main` for new work
---
## CI
GitHub Actions workflow (`.github/workflows/core-build.yml`) runs on pull requests:
- Resets `extensions.config.json` to empty (zero extensions)
- Runs `setup:extensions`, `build`, and `test`
- Verifies no core code (`lib/`, `app/api/`, `components/`) imports directly from `@/extensions/` (only generated files and the loader are allowed)
This ensures the core application always builds and passes tests independently of any extensions.
---
## Deployment
Hosted on **Vercel** with cron jobs defined in `vercel.json`:
| Cron Job | Schedule |
|----------|----------|
| `/api/extensions/enable-banking/sync/cron` | Daily 05:00 |
| `/api/deadlines/status/cron` | Daily 06:00 |
| `/api/invoices/reminders/cron` | Daily 08:00 |
| `/api/extensions/push-notifications/cron` | Daily 09:00 |
| `/api/tax-deadlines/cron` | Yearly, January 2nd at 00:00 |
| `/api/documents/verify/cron` | Weekly, Sunday 03:00 |
### Required Environment Variables
```
NEXT_PUBLIC_SUPABASE_URL # Supabase project URL
NEXT_PUBLIC_SUPABASE_ANON_KEY # Supabase anonymous key
SUPABASE_SERVICE_ROLE_KEY # Supabase service role key
NEXT_PUBLIC_APP_URL # App base URL
CRON_SECRET # Auth secret for Vercel cron jobs
# Extension-dependent (only needed when extension is enabled)
RESEND_API_KEY # Resend email service API key (email extension)
RESEND_FROM_EMAIL # Sender email (email extension)
RESEND_WEBHOOK_SECRET # Webhook auth for Resend (email extension)
ENABLE_BANKING_APP_ID # Enable Banking app ID (enable-banking extension)
ENABLE_BANKING_PRIVATE_KEY # Enable Banking private key, base64 (enable-banking extension)
ENABLE_BANKING_SANDBOX # Enable Banking sandbox mode (enable-banking extension)
ANTHROPIC_API_KEY # Claude API key (ai-chat, ai-categorization, receipt-ocr)
OPENAI_API_KEY # OpenAI API key for embeddings (ai-categorization)
NEXT_PUBLIC_VAPID_PUBLIC_KEY # Web push public key (push-notifications extension)
VAPID_PRIVATE_KEY # Web push private key (push-notifications extension)
VAPID_SUBJECT # VAPID subject mailto: URI (push-notifications extension)
```
## Other
Never create a NUL/nul file: C:\Users\emilm\projects\erp-base\NUL