* refactor: optimize page loading and data fetching * fix: resolve recurring production runtime errors * feat: add MCP company and customer updates * fix: handle year-end tax adjustments * feat: harden annual report compliance * fix: expand invoice logo and font support * fix: sanitize API route error responses * fix: sanitize user-facing error messages * feat: persist onboarding and tax assessment notices * fix: reduce cloud backup audit churn * feat: refine invoice editor layout * fix: show saved tax adjustments in INK2 * fix: complete annual report API mappings * docs: record operational safeguards and decisions * fix: harden annual report review findings * fix: adjust column span for description based on VAT registration * New css class name
228 lines
8.7 KiB
TypeScript
228 lines
8.7 KiB
TypeScript
import { NextResponse } from 'next/server'
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import { renderToBuffer } from '@react-pdf/renderer'
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import { generateIncomeStatement } from '@/lib/reports/income-statement'
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import { FinancialStatementPDF, type FinancialStatementGroup, type FinancialStatementSection, type FinancialStatementSummaryRow } from '@/lib/reports/financial-statement-pdf-template'
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import { withRouteContext } from '@/lib/api/with-route-context'
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import { parseReportDateRange } from '@/lib/reports/date-range'
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import type { CompanySettings } from '@/types'
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import { parseDimensionFilterParams, dimensionFilterDisclosure, dimensionFilterFileSuffix } from '@/lib/reports/dimension-filter'
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import { getErrorMessage as getUserErrorMessage } from '@/lib/errors/get-error-message'
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// K2/K3 uppställningsform (ÅRL bilaga 2, kostnadsslagsindelad) splits class 8
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// into three named blocks with subtotals:
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// 80-84 → Finansiella poster (followed by "Resultat efter finansiella poster")
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// 88 → Bokslutsdispositioner
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// 89 → Skatt på årets resultat
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// The generator lumps these together under financial_sections, so we split
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// here by the first row's account prefix.
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const FINANSIELLA_POSTER_PREFIXES = ['80', '81', '82', '83', '84']
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const BOKSLUTSDISPOSITIONER_PREFIXES = ['88']
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const SKATT_PREFIXES = ['89']
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const KNOWN_CLASS_8_PREFIXES = [
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...FINANSIELLA_POSTER_PREFIXES,
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...BOKSLUTSDISPOSITIONER_PREFIXES,
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...SKATT_PREFIXES,
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]
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function sectionPrefix(section: FinancialStatementSection, prefixes: string[]): boolean {
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if (section.rows.length === 0) return false
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const acc = section.rows[0].account_number
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return prefixes.some((p) => acc.startsWith(p))
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}
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export const GET = withRouteContext('report.income_statement.pdf', async (request, { supabase, companyId }) => {
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const { searchParams } = new URL(request.url)
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const periodId = searchParams.get('period_id')
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if (!periodId) {
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return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
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}
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const [{ data: period }, { data: companyRow }] = await Promise.all([
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supabase
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.from('fiscal_periods')
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.select('period_start, period_end')
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.eq('id', periodId)
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.eq('company_id', companyId)
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.single(),
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supabase
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.from('company_settings')
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.select('*')
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.eq('company_id', companyId)
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.single(),
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])
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if (!companyRow) {
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return NextResponse.json({ error: 'Företagsinställningar saknas' }, { status: 404 })
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}
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// An identifiable period is part of räkenskapsinformation (BFL 7 kap). Refuse
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// to render a PDF that can't be archived with the period it refers to.
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if (!period) {
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return NextResponse.json(
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{ error: 'Räkenskapsperioden kunde inte läsas. Välj en befintlig period innan du genererar PDF.' },
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{ status: 400 }
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)
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}
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const parsedRange = parseReportDateRange(searchParams, period)
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if (!parsedRange.ok) {
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return NextResponse.json({ error: parsedRange.error }, { status: 400 })
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}
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const range = parsedRange.range
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const effectiveStart = range.fromDate ?? period.period_start
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const effectiveEnd = range.toDate ?? period.period_end
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const dimFilter = parseDimensionFilterParams(searchParams)
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if (!dimFilter.ok) {
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return NextResponse.json({ error: dimFilter.error }, { status: 400 })
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}
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try {
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const report = await generateIncomeStatement(supabase, companyId, periodId, {
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...range,
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dimensions: dimFilter.dimensions,
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})
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report.period = { start: effectiveStart, end: effectiveEnd }
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const operatingResult = Math.round((report.total_revenue - report.total_expenses) * 100) / 100
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// Split class 8 into its three K2/K3 blocks plus a catch-all for any
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// prefix the generator emits but we haven't explicitly mapped. If a future
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// generator change adds sections for 85/86/87 or similar, this keeps them
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// visible and arithmetically accounted for rather than silently dropped.
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const finansiellaPosterSections = report.financial_sections.filter((s) =>
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sectionPrefix(s, FINANSIELLA_POSTER_PREFIXES),
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)
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const bokslutsdispositionerSections = report.financial_sections.filter((s) =>
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sectionPrefix(s, BOKSLUTSDISPOSITIONER_PREFIXES),
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)
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const skattSections = report.financial_sections.filter((s) =>
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sectionPrefix(s, SKATT_PREFIXES),
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)
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const ovrigaFinansiellaPosterSections = report.financial_sections.filter(
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(s) => !sectionPrefix(s, KNOWN_CLASS_8_PREFIXES),
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)
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const totalFinansiellaPoster = Math.round(
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finansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
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) / 100
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const totalBokslutsdispositioner = Math.round(
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bokslutsdispositionerSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
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) / 100
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const totalSkatt = Math.round(
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skattSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
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) / 100
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const totalOvrigaFinansiellaPoster = Math.round(
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ovrigaFinansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
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) / 100
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// Catch-all is treated as part of "finansiella poster" for the subtotal:
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// 85-87 accounts in BAS are financial-adjacent (not tax, not bokslut).
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const resultatEfterFinansiellaPoster = Math.round(
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(operatingResult + totalFinansiellaPoster + totalOvrigaFinansiellaPoster) * 100,
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) / 100
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const groups: FinancialStatementGroup[] = [
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{
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heading: 'Rörelseintäkter',
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sections: report.revenue_sections,
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totalLabel: 'Summa rörelseintäkter',
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total: report.total_revenue,
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},
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{
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heading: 'Rörelsekostnader',
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sections: report.expense_sections,
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totalLabel: 'Summa rörelsekostnader',
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total: report.total_expenses,
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negate: true,
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},
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]
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if (finansiellaPosterSections.length > 0) {
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groups.push({
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heading: 'Finansiella poster',
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sections: finansiellaPosterSections,
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totalLabel: 'Summa finansiella poster',
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total: totalFinansiellaPoster,
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})
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}
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if (ovrigaFinansiellaPosterSections.length > 0) {
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groups.push({
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heading: 'Övriga finansiella poster',
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sections: ovrigaFinansiellaPosterSections,
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totalLabel: 'Summa övriga finansiella poster',
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total: totalOvrigaFinansiellaPoster,
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})
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}
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if (bokslutsdispositionerSections.length > 0) {
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groups.push({
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heading: 'Bokslutsdispositioner',
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sections: bokslutsdispositionerSections,
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totalLabel: 'Summa bokslutsdispositioner',
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total: totalBokslutsdispositioner,
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})
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}
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if (skattSections.length > 0) {
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groups.push({
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heading: 'Skatter',
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sections: skattSections,
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totalLabel: 'Summa skatter',
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total: totalSkatt,
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})
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}
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// K2/K3 uppställningsform (ÅRL bilaga 2) summary structure:
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// Rörelseresultat
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// Resultat efter finansiella poster (only if finansiella poster present)
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// Bokslutsdispositioner (only if present)
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// Skatt på årets resultat (always, so the reader can verify the tax calc)
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// Årets resultat
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const summary: FinancialStatementSummaryRow[] = [
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{ label: 'Rörelseresultat', amount: operatingResult },
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]
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if (
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finansiellaPosterSections.length > 0 ||
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ovrigaFinansiellaPosterSections.length > 0
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) {
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summary.push({
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label: 'Resultat efter finansiella poster',
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amount: resultatEfterFinansiellaPoster,
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})
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}
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if (bokslutsdispositionerSections.length > 0) {
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summary.push({ label: 'Bokslutsdispositioner', amount: totalBokslutsdispositioner })
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}
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summary.push({ label: 'Skatt på årets resultat', amount: totalSkatt })
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summary.push({ label: 'Årets resultat', amount: report.net_result, emphasis: true })
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const pdfBuffer = await renderToBuffer(
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FinancialStatementPDF({
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// Partial-view disclosure in the document title (BFNAR 2013:2).
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title: dimensionFilterDisclosure(dimFilter.dimensions)
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? `Resultaträkning: ${dimensionFilterDisclosure(dimFilter.dimensions)}`
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: 'Resultaträkning',
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groups,
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summary,
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period: report.period,
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company: companyRow as CompanySettings,
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generatedAt: new Date().toISOString(),
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})
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)
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// "-utkast" suffix keeps the draft status visible even after the file
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// leaves the browser: complements the in-document ÅRL 2:7 disclaimer.
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const filename = `resultatrakning${dimensionFilterFileSuffix(dimFilter.dimensions)}-${report.period.start}--${report.period.end}-utkast.pdf`
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return new Response(new Uint8Array(pdfBuffer), {
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headers: {
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'Content-Type': 'application/pdf',
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'Content-Disposition': `attachment; filename="${filename}"`,
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},
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})
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} catch (err) {
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return NextResponse.json(
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{ error: err instanceof Error ? getUserErrorMessage(err) : 'Kunde inte generera resultaträkning' },
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{ status: 500 }
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)
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}
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})
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