Mattsson
a652dcae1a
* feat(agi): refactor AGI XML generation and data handling - Remove deprecated AGI field codes from field-codes.ts. - Update generate-declaration.ts to include new employee fields and handle absence data with stable specification numbers. - Enhance XML generation in xml-generator.ts to support new flags for housing benefits and adjusted benefits. - Introduce new database migrations to support: - `removed_from_agi` flag for tombstoning individuppgifter. - `benefits_adjusted` flag for tracking adjustments to benefits. - `franvaro_specifikationsnummer` for stable absence event identification. - `housing_benefit_type` to differentiate between housing benefit types. * feat: Implement strict validation for AGI employee data and introduce pre-flight validation schemas - Added Zod schemas for validating employee data in AGI declarations to ensure all required fields are present and correctly typed, preventing silent errors during processing. - Introduced AGI pre-flight validation schemas for Skatteverket endpoints to validate individual and head unit submissions before sending to the API. - Created a new audit log table for tracking all outbound calls to Skatteverket, ensuring compliance and traceability for AGI and moms submissions. - Implemented advisory locks in the database to manage concurrent updates to absence specification numbers, enhancing data integrity. - Added compliance documentation for GDPR processing activities related to AGI and moms submissions, detailing data handling and retention policies. * feat: Extend DELETE RLS policy to protect 'declined' signatures in årsredovisning * fix: Update date handling in salary absence migrations to use immutable year-month key * fix: Update SELECT policy in skatteverket_api_audit_log to use IN clause for company_id * feat: Add skatteverket_api_audit_log and salary_absence_franvaro_audit tables with RLS policies and immutable triggers
128 lines
4.6 KiB
YAML
128 lines
4.6 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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