Files
accounted/supabase/migrations/20260409130300_audit_all_document_deletions.sql
T
Jakob WennbergandClaude Opus 4.6 b484e9a7b4 fix: Swedish VAT/SIE compliance, storno hardening, document integrity (#209)
* feat: add INK2 declaration improvements, invoice delivery date, and Swedish compliance skills

Expand INK2 engine with full INK2S/INK2R support and improved SRU generation.
Add delivery_date field to invoices and corresponding PDF/migration support.
Add Claude skills for Swedish asset accounting, invoice compliance, SIE import/export, SRU filing, and tax planning.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: address PR review — map BAS 4500–4899, strip CRLF in SRU, document P3

- Map BAS accounts 4500–4599 (legoarbeten), 4700–4899 (diverse
  varuinköpskostnader) to SRU 7512 so they are not silently dropped
  from INK2R declarations
- Strip \r\n in sanitizeString to prevent CRLF injection in SRU fields
- Document P3 period suffix limitation for brutet räkenskapsår

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: correct BAS 4500-4599, 4700-4899 mapping from 7512 to 7511

Per the official BAS-to-SRU mapping, these account ranges are cost of
goods (legoarbeten, inkurans, svinn) and belong under 7511 (Råvaror
och förnödenheter), not 7512 (Handelsvaror). 7512 remains 4600-4699.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: Swedish VAT compliance — representation VAT, domestic RC, full BAS 26xx mapping, SIE encoding

- Representation expenses now default to reduced_12 VAT (ML 13 kap 24-25 §§);
  income tax deduction was abolished 2017 but VAT deduction at 12% remains
- Domestic reverse charge (byggtjänster etc.) uses 2647 instead of 2645,
  with distinct line descriptions for Swedish vs EU/non-EU RC
- VAT declaration maps all BAS 26xx variant accounts (egna uttag 2612/2622/2632,
  uthyrning 2613/2623/2633, VMB 2616/2626/2636, import 2615/2625/2635,
  domestic RC 2647, frivillig skattskyldighet 2642) and revenue variants
  (3108/3105/3004/3100) to correct momsdeklaration rutor
- SIE parser: remove unreliable #FORMAT PC8 encoding detection (most software
  exports UTF-8 with PC8 header), parse #FLAGGA for import-already-done warning,
  default SIE type to 1 when absent, fix RTRANS/BTRANS documentation
- SIE export: add #RAR -1 (previous fiscal year), fix UB = IB + movements
- Error messages: add pattern matching for locked period trigger errors

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: address Greptile review — update ruta49 JSDoc, use null sentinel in error map

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: harden storno CAS guard, document integrity, and BFNAR archive compliance

- Storno: defer original→reversed until both entries succeed, add CAS guard
  for concurrent reversals, use cancelEntry() instead of delete
- Document: add document.accessed event, enrich archive manifest with metadata,
  add BFNAR 2013:2 systemdokumentation to full archive export
- Verify cron: run daily, configurable batch size, include company_id in audit
- Migrations: integrity audit actions, document version chain, metadata
  immutability, audit deletions, fix immutability for posted/cancelled

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: address Greptile review — allow is_current_version in immutability trigger, log cancelEntry errors

- Remove is_current_version from blocked fields in enforce_document_metadata_immutability
  trigger so create_document_version RPC can supersede documents linked to posted entries
- Add error logging to cancelEntry for observability on cleanup failures

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
2026-04-09 16:12:03 +02:00

68 lines
2.6 KiB
PL/PgSQL

-- Audit all document deletions, including unlinked documents
-- Previously, block_document_deletion() only logged linked document deletion attempts.
-- Unlinked documents were deleted without any trace in the audit log.
CREATE OR REPLACE FUNCTION public.block_document_deletion()
RETURNS trigger
LANGUAGE plpgsql
SECURITY DEFINER
SET search_path = public
AS $$
DECLARE
v_entry_status text;
v_retention_expires date;
BEGIN
-- Always log document deletion attempts (linked and unlinked)
IF OLD.journal_entry_id IS NULL THEN
INSERT INTO public.audit_log (user_id, company_id, action, table_name, record_id, description, old_state)
VALUES (
OLD.user_id, OLD.company_id, 'DELETE', 'document_attachments', OLD.id,
'Deleted unlinked document "' || OLD.file_name || '"',
to_jsonb(OLD)
);
-- Allow deletion of unlinked documents
RETURN OLD;
END IF;
-- Check if linked to a committed journal entry
SELECT je.status INTO v_entry_status
FROM public.journal_entries je
WHERE je.id = OLD.journal_entry_id;
IF v_entry_status IN ('posted', 'reversed') THEN
-- Log the blocked attempt
INSERT INTO public.audit_log (user_id, company_id, action, table_name, record_id, description)
VALUES (OLD.user_id, OLD.company_id, 'DOCUMENT_DELETE_BLOCKED', 'document_attachments', OLD.id,
'Attempted deletion of document linked to ' || v_entry_status || ' journal entry ' || OLD.journal_entry_id);
RAISE EXCEPTION 'Cannot delete document linked to a % journal entry (Bokforingslagen)',
v_entry_status;
END IF;
-- Check retention window
SELECT fp.retention_expires_at INTO v_retention_expires
FROM public.journal_entries je
JOIN public.fiscal_periods fp ON fp.id = je.fiscal_period_id
WHERE je.id = OLD.journal_entry_id;
IF v_retention_expires IS NOT NULL AND v_retention_expires > CURRENT_DATE THEN
INSERT INTO public.audit_log (user_id, company_id, action, table_name, record_id, description)
VALUES (OLD.user_id, OLD.company_id, 'RETENTION_BLOCK', 'document_attachments', OLD.id,
'Attempted deletion within retention period (expires ' || v_retention_expires || ')');
RAISE EXCEPTION 'Cannot delete document within 7-year retention period (expires %)',
v_retention_expires;
END IF;
-- Log deletion of linked-but-not-committed documents
INSERT INTO public.audit_log (user_id, company_id, action, table_name, record_id, description, old_state)
VALUES (
OLD.user_id, OLD.company_id, 'DELETE', 'document_attachments', OLD.id,
'Deleted document "' || OLD.file_name || '" linked to draft entry ' || OLD.journal_entry_id,
to_jsonb(OLD)
);
RETURN OLD;
END;
$$;