* fix(bookkeeping): harden correction account changes * feat(tax): enhance tax deadline generation with new settings and filing methods - Added new company settings: tax_turnover_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, and periodisk_sammanstallning_filing_method. - Updated deadline generation logic to accommodate new settings affecting VAT and employer declaration deadlines. - Implemented tests for new functionality, ensuring that completed obligations are preserved and not replaced by new pending rows. - Introduced a cron job to backfill missing tax deadlines for companies with settings but no upcoming deadlines. - Updated API routes for generating tax deadlines and handling cron jobs. - Modified database schema to include new columns for tax filing profiles and constraints for filing methods. * fix(invoices): record credit note reconciliation guard * fix(tax): correct automatic deadline settings * fix(tax): key AGI deadline to VAT taxable base and add storforetag payment deadline The 26th filing day for the skattedeklaration (AGI and VAT together) hinges on one statutory measure, a VAT taxable base above SEK 40 million (SFL 26 kap.), not a separate employer turnover. Drop employer_turnover_over_40m and derive the AGI schedule from vat_registered plus vat_taxable_base_over_40m, so a non-VAT-reporting employer is never shown the 26th when its binding date is the 12th. Also: - add a skatteinbetalning deadline row (12th, 17 January) for storforetag, whose deducted tax and employer contributions are due before the 26th filing date - normalize legally incoherent over-40m flag combinations to the earlier small-company schedule in a follow-up migration - replace hardcoded 27 December dates with the banking-day adjustment - extend the 40m help text to cover the SKV-decided early filing election and the payment-still-on-the-12th rule - document the regeneration race repaired by the daily backfill cron Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(migrations): add AGI and VAT filing logic with employer column removal * feat(settings): implement VAT registration logic and update related flags; enhance deadline handling --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
135 lines
3.7 KiB
TypeScript
135 lines
3.7 KiB
TypeScript
import { describe, expect, it } from 'vitest'
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import {
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changeCorrectionLineAccount,
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getSelectableCorrectionCatalog,
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} from '../correction-line-account'
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const accounts = [
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{
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account_number: '2393',
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account_name: 'Lån från närstående personer, långfristig del',
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},
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{
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account_number: '2893',
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account_name: 'Skulder till närstående personer, kortfristig del',
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},
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]
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describe('changeCorrectionLineAccount', () => {
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it('replaces a stale account-derived description when the account changes', () => {
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const result = changeCorrectionLineAccount(
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{
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account_number: '2393',
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line_description: 'Lån från närstående personer, långfristig del',
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debit_amount: '',
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credit_amount: '1000',
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},
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'2893',
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accounts,
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)
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expect(result).toEqual({
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account_number: '2893',
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line_description: 'Skulder till närstående personer, kortfristig del',
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debit_amount: '',
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credit_amount: '1000',
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})
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})
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it('preserves a user-authored line description', () => {
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const result = changeCorrectionLineAccount(
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{
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account_number: '2393',
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line_description: 'Lån enligt avtal 2026-07-01',
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},
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'2893',
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accounts,
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)
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expect(result.line_description).toBe('Lån enligt avtal 2026-07-01')
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})
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it('uses the BAS catalogue when the new account is not active', () => {
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const result = changeCorrectionLineAccount(
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{
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account_number: '2393',
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line_description: 'Lån från närstående personer, långfristig del',
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},
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'2893',
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accounts,
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)
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expect(result.line_description).toBe('Skulder till närstående personer, kortfristig del')
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})
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it('recognizes an account-derived description from a deactivated custom account', () => {
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const result = changeCorrectionLineAccount(
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{
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account_number: '2997',
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line_description: 'Avräkning projektägare',
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},
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'2893',
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[
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{ account_number: '2997', account_name: 'Avräkning projektägare' },
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accounts[1],
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],
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)
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expect(result.line_description).toBe('Skulder till närstående personer, kortfristig del')
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})
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it('prefers the company account name over a duplicate BAS catalogue name', () => {
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const result = changeCorrectionLineAccount(
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{
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account_number: '2393',
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line_description: 'Lån från närstående personer, långfristig del',
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},
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'2893',
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[
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accounts[0],
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{ account_number: '2893', account_name: 'Avräkning ägare' },
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accounts[1],
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],
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)
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expect(result.line_description).toBe('Avräkning ägare')
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})
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it('fills a blank description from the selected account', () => {
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const result = changeCorrectionLineAccount(
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{ account_number: '2393', line_description: '' },
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'2893',
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accounts,
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)
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expect(result.line_description).toBe('Skulder till närstående personer, kortfristig del')
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})
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it('clears a derived description when the new account has no known name', () => {
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const result = changeCorrectionLineAccount(
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{
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account_number: '2393',
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line_description: 'Lån från närstående personer, långfristig del',
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},
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'9999',
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accounts,
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)
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expect(result.line_description).toBe('')
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})
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})
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describe('getSelectableCorrectionCatalog', () => {
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it('excludes deliberately deactivated company accounts from catalogue choices', () => {
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const result = getSelectableCorrectionCatalog(
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[
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{ account_number: '2393', account_name: 'Långfristigt lån', is_active: true },
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{ account_number: '2893', account_name: 'Kortfristigt lån', is_active: false },
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],
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accounts,
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)
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expect(result).toEqual([accounts[0]])
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})
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})
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