* feat(skatteverket): expose filed VAT declarations and decisions via the v1 API Add GET /api/v1/companies/:companyId/skatteverket/vat-declarations, returning a period's momsdeklaration as Skatteverket has it on file: the submitted declaration (SKV /inlamnat) and Skatteverket's beslut (SKV /beslutat), either individually via ?state= or both. - Auth: compliance:read scope; member-visibility read model per #1673 (resolveReadAuth: caller's token, any member's active token, or system credentials with a verified ombud grant). - Architecture: core reaches the Skatteverket extension through the registry-resolved services channel (contract in lib/skatteverket/declaration-status.ts), so core never imports from @/extensions/. - New structured error SKATTEVERKET_API_ERROR (502) for upstream SKV failures; 404 from SKV maps to submitted/decided = null with HTTP 200. - 19 new tests (route: auth, validation, extension-disabled, happy path; extension service: auth resolution, state filtering, SKV error mapping). Fixes #1663 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(skatteverket): address review findings on the vat-declarations read API Consolidated fixes for PR #1773 review round: - apiskill sync (core-build Checks): map the new skatteverket endpoint group into the periods.md reference and regenerate skills/accounted-api (124 -> 125 operations). - CodeRabbit: parse the SKV 2xx body before writing the audit row, so an unreadable body is audited as skv_error and returns the structured SKATTEVERKET_API_ERROR 502 instead of escaping as an internal 500; regression test added. - Compliance swarm (ISO A.8.12 / SOC2 CC6.1): stop forwarding the raw upstream SKV response body to API consumers; the caller now gets the status code and a generic Swedish message, the body is logged server-side only. - Compliance swarm (GDPR Art.30): add the moms.declaration_status_read processing activity to .compliance/ropa.yaml (live read, no payload persisted, audit-log metadata only). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
180 lines
6.8 KiB
TypeScript
180 lines
6.8 KiB
TypeScript
import type { SupabaseClient } from '@supabase/supabase-js'
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import { formatRedovisningsperiod } from '@/lib/skatteverket/format'
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import { resolvePeriodDates } from '@/lib/reports/vat-declaration'
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import { createExtensionContext } from '@/lib/extensions/context-factory'
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import type {
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SkvVatDeclarationStatusInput,
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SkvVatDeclarationStatusResult,
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} from '@/lib/skatteverket/declaration-status'
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import { skvRequestWithAuth, SkatteverketAuthError } from './api-client'
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import { resolveReadAuth } from './resolve-auth'
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import { resolveRedovisare } from './declaration-prep'
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import { skvAuthCodeToStructured } from './error-map'
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import { writeSkatteverketAudit } from './audit'
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/**
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* Registry-resolved read service for filed momsdeklarationer (issue #1663).
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*
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* Fetches Skatteverket's /inlamnat (the declaration as submitted) and/or
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* /beslutat (the beslut) views for one period, so API consumers (v1 REST) can
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* compare their books against actually-filed data. Read-only on SKV's side;
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* the only local writes are the regulator audit rows.
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*
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* Auth follows the company-scoped read model (#1673, resolve-auth.ts): the
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* caller's own token when they connected, otherwise any other member's active
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* token, otherwise system credentials with a verified ombud grant. The fetched
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* declaration belongs to the company, not to whoever pressed "Anslut".
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*
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* Error contract: known failure modes return `{ ok: false, code, http_status,
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* error }` with structured codes so the v1 route maps them deterministically;
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* unexpected errors are thrown and handled by the route wrapper.
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*/
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export async function fetchVatDeclarationStatus(
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supabase: SupabaseClient,
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userId: string,
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companyId: string,
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input: SkvVatDeclarationStatusInput,
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): Promise<SkvVatDeclarationStatusResult> {
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// Direct service calls bypass the HTTP dispatcher's SKATTEVERKET_ENABLED
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// gate (app/api/extensions/ext/[...path]/route.ts), so check the flag here:
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// same reasoning as the commit services in index.ts.
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if (process.env.SKATTEVERKET_ENABLED !== 'true') {
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return {
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ok: false,
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code: 'EXTENSION_DISABLED',
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http_status: 503,
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error: 'Skatteverket-integrationen är inte aktiverad i denna miljö.',
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}
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}
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const state = input.state ?? 'both'
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const ctx = createExtensionContext(supabase, userId, companyId, 'skatteverket')
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let redovisare: string
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try {
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redovisare = await resolveRedovisare(supabase, companyId)
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} catch (err) {
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// Missing org number in company settings: a configuration problem the
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// caller can fix, not a server error.
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return {
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ok: false,
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code: 'VALIDATION_ERROR',
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http_status: 400,
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error:
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err instanceof Error ? err.message : 'Organisationsnummer saknas i företagsinställningar',
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}
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}
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try {
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// Helårsmoms is filed per räkenskapsår (SFL 26 kap 10-11 §§): a broken
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// fiscal year ends in its own month, not December. Same resolution as
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// buildMomsuppgift so the period identifier matches what was filed.
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let fiscalYearEnd: { year: number; month: number } | undefined
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if (input.periodType === 'yearly') {
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const { end } = await resolvePeriodDates(
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supabase, companyId, input.periodType, input.year, input.period,
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)
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fiscalYearEnd = { year: Number(end.slice(0, 4)), month: Number(end.slice(5, 7)) }
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}
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const redovisningsperiod = formatRedovisningsperiod(
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input.periodType, input.year, input.period, fiscalYearEnd,
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)
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const resolved = await resolveReadAuth(supabase, companyId, {
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requires: 'moms_ombud',
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userId,
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})
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if (!resolved.ok) {
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return {
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ok: false,
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code: 'SKATTEVERKET_NOT_CONNECTED',
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http_status: 401,
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error:
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resolved.reason === 'needs_reconsent'
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? 'Anslutningen mot Skatteverket behöver förnyas. Anslut igen med BankID.'
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: 'Inte ansluten till Skatteverket.',
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}
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}
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const fetchView = async (
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view: 'inlamnat' | 'beslutat',
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): Promise<
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| { ok: true; body: unknown }
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| { ok: false; failure: Extract<SkvVatDeclarationStatusResult, { ok: false }> }
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> => {
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const res = await skvRequestWithAuth(
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resolved.auth, 'GET', `/${view}/${redovisare}/${redovisningsperiod}`,
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)
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// Parse the 2xx body BEFORE writing the audit row, so a success status
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// with an unreadable body is recorded as skv_error, not 'ok', and maps
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// to SKATTEVERKET_API_ERROR instead of escaping as an internal 500.
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let body: unknown = null
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let bodyUnparseable = false
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if (res.ok) {
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try {
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body = await res.json()
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} catch {
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bodyUnparseable = true
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}
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}
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// 404 means "nothing on file for the period": a normal answer, not an
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// upstream failure. Same audit convention as the MCP status tool.
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const upstreamOk = (res.ok && !bodyUnparseable) || res.status === 404
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await writeSkatteverketAudit(ctx, {
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endpoint: view,
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agRegistreradId: redovisare,
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redovisningsperiod,
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outcome: upstreamOk ? 'ok' : 'skv_error',
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responseStatus: res.status,
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})
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if (res.status === 404) return { ok: true, body: null }
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if (!res.ok || bodyUnparseable) {
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// The upstream body is logged server-side only. Forwarding it verbatim
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// to API consumers would leak Skatteverket system details; the caller
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// gets the status code and a generic Swedish message.
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const text = bodyUnparseable
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? '<2xx body was not valid JSON>'
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: await res.text().catch(() => '')
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ctx.log.warn('skv declaration-status upstream error', {
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view,
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status: res.status,
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body: text.slice(0, 500),
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})
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return {
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ok: false,
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failure: {
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ok: false,
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code: 'SKATTEVERKET_API_ERROR',
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http_status: 502,
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error: bodyUnparseable
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? 'Skatteverket svarade med ett svar som inte kunde tolkas.'
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: `Skatteverket svarade med ${res.status}.`,
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},
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}
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}
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return { ok: true, body }
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}
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let submitted: unknown = null
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let decided: unknown = null
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if (state === 'submitted' || state === 'both') {
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const result = await fetchView('inlamnat')
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if (!result.ok) return result.failure
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submitted = result.body
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}
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if (state === 'decided' || state === 'both') {
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const result = await fetchView('beslutat')
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if (!result.ok) return result.failure
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decided = result.body
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}
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return { ok: true, redovisare, redovisningsperiod, submitted, decided }
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} catch (err) {
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if (err instanceof SkatteverketAuthError) {
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const mapped = skvAuthCodeToStructured(err.code)
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return { ok: false, code: mapped.code, http_status: mapped.httpStatus, error: err.message }
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}
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throw err
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}
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}
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