Files
accounted/extensions/general/skatteverket/lib/api-client.ts
T
Jakob WennbergandClaude Opus 4.7 cd64c0e3fb feat(skatteverket): production-ready momsdeklaration submission (#380)
* feat(skatteverket): production-ready momsdeklaration submission

Brings the Skatteverket extension up to a state where it can ship moms
declaration submission to Vercel production. Verified end-to-end against
SKV's Komplett testtjänst — all 8 momsdeklaration operations tested
(kontrollera, spara/hämta/radera utkast, lås/lås upp, hämta inlämnade,
hämta beslutade) plus signing-link return.

Bundles three coherent changes:

1. Skatteverket extension (the main work)
   - extensions.config.json: enable `skatteverket`, drop `invoice-inbox`
     and `ai-agent` (those were enabled in config but lacked AWS env vars
     in prod, so they loaded but failed at runtime)
   - lib/reports/vat-declaration.ts: extend ACCOUNT_RUTA to populate
     Ruta 06 (uttag 3401–3403), Ruta 20–24 (reverse-charge bases from
     4xxx cost accounts), Ruta 50 (import 4545–4547), and Ruta 42
     (3404/3994/3980); delete the supplier-type heuristic that made
     Ruta 20 and Ruta 23 always 0
   - extensions/general/skatteverket/lib/token-store.ts: work around
     three real prod schema-drift issues — wrong column on read/delete
     (was `company_id`, schema only has `user_id`), missing
     UNIQUE(user_id) constraint that makes UPSERT fail (switched to
     DELETE+INSERT), missing RLS policies (switched to service-role
     client). Refresh path now reuses existing row's company_id when
     none is passed.
   - extensions/general/skatteverket/index.ts: 9 sites switched from
     ctx.companyId to ctx.userId for the token-store key; pass
     companyId from the OAuth callback
   - extensions/general/skatteverket/types.ts + components/reports/
     SkatteverketPanel.tsx: align field names with v1.0.24 RAML
     (signeringsLank/kontrollResultat/resultat/kod/status/beskrivning).
     Without this, the signing link never displayed.
   - SkatteverketPanel: add Lås upp + Radera utkast + Hämta utkast +
     Hämta beslut buttons so the full lifecycle is reachable from the UI
   - lib/reports/__tests__/vat-declaration.test.ts: rewritten to match
     the refactored calculator; new fixtures for cost-account-based
     reverse charge (Ruta 20/21/22/23/24), Ruta 50 import, Ruta 06
     uttag, Ruta 42 expansion; SKV §4.1.1.4 cross-field contract checks
   - supabase/migrations/20260428120000_skatteverket_tokens_user_id_unique.sql:
     idempotently adds the missing UNIQUE(user_id) constraint
   - scripts/*: dev-only helpers used during the prod-of-test
     verification (create test company, seed VAT data, inspect token
     state, etc.)

2. Journal-entries cancelled-status filter
   - app/api/bookkeeping/journal-entries/route.ts: when no status filter
     is supplied, exclude `cancelled` entries by default
   - supabase/migrations/20260428153500_journal_entries_with_related_exclude_statuses.sql

3. Swedish e-invoicing skill (reference docs only — no runtime code)
   - .claude/skills/swedish-e-invoicing/

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(skatteverket): address PR review findings

- panel: handleFetchDraft read `result.data?.last` (typo) — switched to
  `result.data?.locked` to match the field defined in
  SkatteverketUtkastResponse and the v1.0.24 RAML. The "(låst)" suffix on
  the success message would silently never appear before this fix.

- api-client: getValidToken had no concurrency guard, so two parallel
  SKV requests from the same user could both call /token with the same
  refresh_token. SKV rotates the refresh_token on first use, so the
  second call would 401 with REFRESH_EXHAUSTED-adjacent failures. With
  the new 6-button UI on SkatteverketPanel, rapid clicks made this a
  realistic trigger. Added an in-process Promise map keyed on userId
  that coalesces concurrent refresh attempts; cross-process races are
  mitigated by re-reading tokens inside the critical section before
  calling refreshAccessToken (if another process refreshed already, we
  use the newer token instead of burning the old refresh_token).

- migration 20260428120000: dedup query used `created_at < max(...)`,
  which failed to remove duplicates inserted in the same second. The
  subsequent ALTER TABLE … ADD CONSTRAINT would then abort. Switched
  to ctid (Postgres physical row identifier) to break timestamp ties.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(skatteverket): throw on token-store SELECT error before destructive DELETE

The company_id pre-read in storeTokens used destructuring that discarded
the error field. If the service-role SELECT failed for any reason (network
blip, overloaded DB, transient permissions issue), `existing` became null,
`resolvedCompanyId` stayed undefined, and execution fell through to the
DELETE. The old row got deleted successfully, then the INSERT omitted
company_id and failed with the NOT NULL constraint violation — leaving
the user with no token row at all and forcing a fresh BankID handshake.

Now we capture the SELECT error and throw before the DELETE runs.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-04-28 18:26:03 +02:00

216 lines
6.5 KiB
TypeScript

import crypto from 'crypto'
import type { SupabaseClient } from '@supabase/supabase-js'
import { refreshAccessToken } from './oauth'
import { getTokens, storeTokens } from './token-store'
import type { SkatteverketTokens } from '../types'
/**
* Skatteverket API client.
*
* Handles:
* - Automatic token refresh (transparent to callers)
* - Required API gateway headers
* - Rate limiting (4 req/sec per consumer)
* - Correlation ID generation
*/
const DEFAULT_API_BASE_URL = 'https://api.test.skatteverket.se/momsdeklaration/v1'
const MAX_REFRESH_COUNT = 10
const TOKEN_REFRESH_MARGIN_MS = 5 * 60 * 1000 // Refresh 5 min before expiry
// Simple in-memory token bucket for 4 req/sec rate limit
let lastRequestTime = 0
const MIN_REQUEST_INTERVAL_MS = 250 // 1000ms / 4 = 250ms
function getApiBaseUrl(): string {
return process.env.SKATTEVERKET_API_BASE_URL || DEFAULT_API_BASE_URL
}
function getApiGwClientId(): string {
const id = process.env.SKATTEVERKET_APIGW_CLIENT_ID
if (!id) throw new Error('SKATTEVERKET_APIGW_CLIENT_ID is required')
return id
}
function getApiGwClientSecret(): string {
const secret = process.env.SKATTEVERKET_APIGW_CLIENT_SECRET
if (!secret) throw new Error('SKATTEVERKET_APIGW_CLIENT_SECRET is required')
return secret
}
/**
* Ensure rate limit compliance (4 req/sec).
* Delays if the last request was too recent.
*/
async function enforceRateLimit(): Promise<void> {
const now = Date.now()
const elapsed = now - lastRequestTime
lastRequestTime = now // Claim the slot immediately to prevent concurrent bypass
if (elapsed < MIN_REQUEST_INTERVAL_MS) {
await new Promise(resolve => setTimeout(resolve, MIN_REQUEST_INTERVAL_MS - elapsed))
}
}
// Coalesce concurrent refresh attempts within this Node.js process. Without
// this, two parallel SKV requests from the same user (e.g. rapid UI clicks)
// would both call SKV's /token endpoint with the same refresh_token; SKV
// rotates that token on first use, so the second call would fail with 401.
// Cross-process races (separate Vercel function instances) are mitigated by
// the re-read inside the critical section: if another process refreshed
// while we waited on the network, we just use that newer token.
const refreshInFlight = new Map<string, Promise<string>>()
/**
* Get a valid access token, refreshing if needed.
* Throws if no tokens exist or refresh is exhausted.
*/
async function getValidToken(
supabase: SupabaseClient,
userId: string
): Promise<string> {
const tokens = await getTokens(supabase, userId)
if (!tokens) {
throw new SkatteverketAuthError(
'Inte ansluten till Skatteverket. Anslut med BankID först.',
'NOT_CONNECTED'
)
}
// Token still valid (with 5-min margin)
if (tokens.expires_at > Date.now() + TOKEN_REFRESH_MARGIN_MS) {
return tokens.access_token
}
// Need refresh — coalesce concurrent attempts.
const inFlight = refreshInFlight.get(userId)
if (inFlight) return inFlight
const promise = refreshTokenForUser(supabase, userId)
.finally(() => refreshInFlight.delete(userId))
refreshInFlight.set(userId, promise)
return promise
}
async function refreshTokenForUser(
supabase: SupabaseClient,
userId: string,
): Promise<string> {
// Re-read after entering the critical section. Another process may have
// refreshed while we were waiting; if so, the row now has a new
// refresh_token and a future expiry — just hand it back.
const tokens = await getTokens(supabase, userId)
if (!tokens) {
throw new SkatteverketAuthError(
'Inte ansluten till Skatteverket. Anslut med BankID först.',
'NOT_CONNECTED'
)
}
if (tokens.expires_at > Date.now() + TOKEN_REFRESH_MARGIN_MS) {
return tokens.access_token
}
if (!tokens.refresh_token) {
throw new SkatteverketAuthError(
'Sessionen har gått ut. Logga in med BankID igen.',
'SESSION_EXPIRED'
)
}
if (tokens.refresh_count >= MAX_REFRESH_COUNT) {
throw new SkatteverketAuthError(
'Maximalt antal förnyelser uppnått. Logga in med BankID igen.',
'REFRESH_EXHAUSTED'
)
}
const refreshed = await refreshAccessToken(tokens.refresh_token, tokens.refresh_count)
const updatedTokens: SkatteverketTokens = {
...refreshed,
scope: tokens.scope,
}
await storeTokens(supabase, userId, updatedTokens)
return updatedTokens.access_token
}
/**
* Make an authenticated request to the Skatteverket API.
*
* Automatically handles:
* - Token refresh if expired
* - Required headers (Client_Id, Client_Secret, correlation ID)
* - Rate limiting
*/
export async function skvRequest(
supabase: SupabaseClient,
userId: string,
method: string,
path: string,
body?: unknown,
options?: { baseUrl?: string }
): Promise<Response> {
const accessToken = await getValidToken(supabase, userId)
await enforceRateLimit()
const url = `${options?.baseUrl || getApiBaseUrl()}${path}`
const headers: Record<string, string> = {
'Authorization': `Bearer ${accessToken}`,
'Client_Id': getApiGwClientId(),
'Client_Secret': getApiGwClientSecret(),
'skv_client_correlation_id': crypto.randomUUID(),
}
if (body !== undefined) {
headers['Content-Type'] = 'application/json'
}
const response = await fetch(url, {
method,
headers,
body: body !== undefined ? JSON.stringify(body) : undefined,
})
// Handle Skatteverket-specific auth errors
if (response.status === 403) {
const text = await response.text()
// Behörighet saknas — user is authenticated but not authorized for this company
if (text.includes('Behörighet') || text.includes('behörighet')) {
throw new SkatteverketAuthError(
'Du har inte behörighet att agera för detta företag hos Skatteverket. ' +
'Kontrollera att du är registrerad som firmatecknare eller deklarationsombud.',
'BEHORIGHET_SAKNAS'
)
}
throw new SkatteverketAuthError(
`Åtkomst nekad av Skatteverket (403): ${text}`,
'ACCESS_DENIED'
)
}
if (response.status === 401) {
throw new SkatteverketAuthError(
'Sessionen har gått ut. Logga in med BankID igen.',
'SESSION_EXPIRED'
)
}
return response
}
/**
* Structured error for Skatteverket auth/access issues.
* The `code` field helps the frontend show appropriate UI.
*/
export class SkatteverketAuthError extends Error {
constructor(
message: string,
public readonly code:
| 'NOT_CONNECTED'
| 'SESSION_EXPIRED'
| 'REFRESH_EXHAUSTED'
| 'BEHORIGHET_SAKNAS'
| 'ACCESS_DENIED'
) {
super(message)
this.name = 'SkatteverketAuthError'
}
}