Files
accounted/extensions/general/skatteverket/lib/connection-store.ts
T
MattssonandClaude Fable 5.1 26e29f47bc feat(company): ideell förening as a third legal form, behind a flag (#2072 step 1) (#2423)
* feat(company): ideell förening as a third legal form, behind a flag (#2072 step 1)

Why the problem occurred: the legal form was modelled as a binary flag in
~300 files. `EntityType` was a two-member union, but nothing dispatched on it
exhaustively: 28 sites defaulted `?? 'enskild_firma'` (invoice, categorize,
match, stripe, invoice-inbox) or `?? 'aktiebolag'` (year-end, bokslut,
MCP), and every form-dependent choice was an `=== 'aktiebolag' ? A : B`
ternary. Widening the union compiled everywhere and changed nothing, so a
förening would have booked as an enskild firma in the app and as an
aktiebolag in bokslut and MCP, with no error anywhere. The lookup refused
föreningar at the door (mapEntityType returned null), which is what the
tester hit.

What was removed or simplified: the silent defaults. One module,
lib/company/entity-type.ts, now holds the list (ENTITY_TYPES), the parser
(never defaults), the resolver (settings hint, then companies.entity_type,
then throw) and `byEntityType`, whose Record arms make the compiler refuse
the next widening until each site has an answer. The form-dependent facts
(closing account, owner settlement account, calendar-year lock, default
method, K1/K2 label, personnummer vs 16-prefix) live there once instead of
in the ternaries. On the SQL side supported_entity_types() replaces four
copies of the literal list in the create RPCs.

Why this shape and not the proposed one: the tracker asked for the enum
widening plus a chart; that alone was the dangerous version (compiles, books
wrong). Bundling stiftelse was considered and dropped: identical plumbing but
no chart block. Creation sits behind NEXT_PUBLIC_IDEELL_FORENING_ENABLED so
the CHECK, RPCs and seed can ship now and the first partner is switched on
without a migration; the flag goes when Phase 2 (packs, INK3, årsbokslut,
Swish) lands on the tracker.

Domain choices (DECISIONS.md 2026-09-08, verify with an accountant before
Phase 2): result closes to 2069 with 2068 as prior-year carry; no owner
accounts, member settlement on 2890; accrual default; brutet räkenskapsår
allowed; K1 label for the 5 000 kr accrual threshold (BFNAR 2010:1); org
number gets the 16 prefix.

Migration 20260908110835 widens the three CHECK constraints, adds
supported_entity_types(), re-creates the three create RPCs with the widened
guard and adds the förening block to seed_chart_of_accounts. Applied to
staging and covered by ideell-forening-entity-type.pg.test.ts.

Part of #2072

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh

* fix(company): close the förening paths the skeptic refuted (#2072)

Five refutations from the /skeptic pass on 7a05c54d2, each fixed at the
shared definition rather than the reported site:

1. Privately paid supplier invoices and the utlägg dialog resolved the owner
   account in lib/expenses/payer.ts with its own AB/EF ternary, so a förening
   member's invoice was built on 2893 and then refused by the expense-claim
   service (which already said 2890), burning an ankomstnummer. The helper now
   uses ownerSettlementAccount.
2. Booking templates substitute their `_ab` accounts only for an aktiebolag;
   the `private_expense` template kept its base 2013 for a förening. Template
   accounts now resolve through templateAccountForForm: EF base, AB override,
   förening base with owner accounts translated to 2890 (booking-templates.ts
   and proposal-lines.ts share it).
3. A VAT-registered förening with helårsmoms got no momsdeklaration deadline:
   the annual VAT rule bailed on anything but AB/EF. A förening is a juridisk
   person and follows the räkenskapsår schedule (SFL 26 kap 33 §), so the rule
   now keys on fiscalYearLockedToCalendar instead of the two literals; same in
   the MCP VAT report.
4. 2069 would have accumulated across years: the year-open omföring was
   AB-only with 2099/2098 hard-coded. planResultAppropriation now takes the
   pair from resultClosingAccounts (AB 2099 -> 2098, förening 2069 -> 2068)
   and skips forms with no carry (EF).
5. With the flag off, a registry lookup that returned "Ideell förening" was
   prefilled into the onboarding journey, the form picker was skipped and the
   create step answered "Ogiltig företagsform" with no way back. The
   journey, the BankID picker, the onboarding page and the MCP lookup now use
   mapSetupEntityType, which maps only creatable forms, so a flagged-off form
   falls through to the picker as before.

Also: form picker keeps its AB-first order; tests for each fix.

Part of #2072

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh

* chore(migrations): move ideell förening migration after main's latest version (20260908143051)

Two migrations landed on main after the branch forked; a lower version
would be skipped by the merge-time apply. Staging history row renamed to
match.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh

* chore(skills): regenerate accounted-api reference for the widened entity_type enum

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh

---------

Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
2026-09-08 14:47:50 +02:00

317 lines
11 KiB
TypeScript

import { type SupabaseClient } from '@supabase/supabase-js'
import { parseEntityType } from '@/lib/company/entity-type'
import { createServiceRoleClient } from '@/lib/supabase/service-client'
import { fetchAllRows } from '@/lib/supabase/fetch-all'
import { toRedovisare12 } from '@/lib/invariants/org-number'
import { createLogger } from '@/lib/logger'
const log = createLogger('skatteverket-connection-store')
/**
* Accessor for skatteverket_company_connections: the per-company system-auth
* (ombud grant) state.
*
* All writes route through a service-role client (mirrors token-store.ts):
* probes run with system credentials server-side and the calling routes
* enforce user identity and role before reaching this module. User sessions
* can only SELECT (RLS).
*/
let _serviceClient: SupabaseClient | null = null
function getServiceClient(): SupabaseClient {
if (_serviceClient) return _serviceClient
const url = process.env.NEXT_PUBLIC_SUPABASE_URL
const key = process.env.SUPABASE_SERVICE_ROLE_KEY
if (!url || !key) {
throw new Error(
'skatteverket connection-store requires NEXT_PUBLIC_SUPABASE_URL and SUPABASE_SERVICE_ROLE_KEY'
)
}
_serviceClient = createServiceRoleClient(url, key)
return _serviceClient
}
export type SkvEnvironment = 'test' | 'production'
export type SkvBehorighet = 'lasombud' | 'moms_ombud'
export type GrantStatus = 'unknown' | 'granted' | 'denied' | 'error'
export type ConnectionStatus = 'pending' | 'partial' | 'verified' | 'revoked' | 'error'
export interface SkvCompanyConnection {
id: string
company_id: string
environment: SkvEnvironment
org_number: string
status: ConnectionStatus
lasombud_status: GrantStatus
lasombud_checked_at: string | null
moms_ombud_status: GrantStatus
moms_ombud_checked_at: string | null
verified_at: string | null
last_probe_at: string | null
last_probe_detail: Record<string, unknown> | null
last_error: string | null
}
const CONNECTION_COLUMNS =
'id, company_id, environment, org_number, status, lasombud_status, lasombud_checked_at, ' +
'moms_ombud_status, moms_ombud_checked_at, verified_at, last_probe_at, last_probe_detail, last_error'
export async function getConnection(
companyId: string,
environment: SkvEnvironment
): Promise<SkvCompanyConnection | null> {
const { data, error } = await getServiceClient()
.from('skatteverket_company_connections')
.select(CONNECTION_COLUMNS)
.eq('company_id', companyId)
.eq('environment', environment)
.maybeSingle()
if (error) {
log.warn('getConnection failed', { companyId, environment, error: error.message })
return null
}
return (data as SkvCompanyConnection | null) ?? null
}
/** Aggregate status from the per-behorighet grant states. */
function aggregateStatus(
lasombud: GrantStatus,
momsOmbud: GrantStatus
): ConnectionStatus {
const states = [lasombud, momsOmbud]
const grantedCount = states.filter((s) => s === 'granted').length
if (grantedCount === states.length) return 'verified'
if (grantedCount > 0) return 'partial'
if (states.every((s) => s === 'denied')) return 'pending'
if (states.some((s) => s === 'error')) return 'error'
return 'pending'
}
export interface ProbeResultInput {
companyId: string
environment: SkvEnvironment
orgNumber: string
createdBy?: string
lasombud?: { status: GrantStatus; detail?: unknown }
momsOmbud?: { status: GrantStatus; detail?: unknown }
error?: string | null
}
/**
* Persist a probe outcome. Transient errors never downgrade a previously
* granted behorighet: only an explicit 'denied' classification does.
*/
export async function recordProbeResult(
input: ProbeResultInput
): Promise<SkvCompanyConnection | null> {
const supabase = getServiceClient()
const existing = await getConnection(input.companyId, input.environment)
const now = new Date().toISOString()
const nextGrant = (
previous: GrantStatus,
probe: { status: GrantStatus } | undefined
): GrantStatus => {
if (!probe) return previous
if (probe.status === 'error' && previous === 'granted') return 'granted'
return probe.status
}
const lasombudStatus = nextGrant(existing?.lasombud_status ?? 'unknown', input.lasombud)
const momsOmbudStatus = nextGrant(existing?.moms_ombud_status ?? 'unknown', input.momsOmbud)
const status = aggregateStatus(lasombudStatus, momsOmbudStatus)
const row: Record<string, unknown> = {
company_id: input.companyId,
environment: input.environment,
org_number: input.orgNumber,
status,
lasombud_status: lasombudStatus,
moms_ombud_status: momsOmbudStatus,
last_probe_at: now,
last_probe_detail: {
lasombud: input.lasombud ?? null,
moms_ombud: input.momsOmbud ?? null,
},
last_error: input.error ?? null,
}
if (input.lasombud) row.lasombud_checked_at = now
if (input.momsOmbud) row.moms_ombud_checked_at = now
if (input.createdBy && !existing) row.created_by = input.createdBy
if (status === 'verified' && !existing?.verified_at) row.verified_at = now
const { data, error } = await supabase
.from('skatteverket_company_connections')
.upsert(row, { onConflict: 'company_id,environment' })
.select(CONNECTION_COLUMNS)
.single()
if (error) {
log.error('recordProbeResult failed', error, {
companyId: input.companyId,
environment: input.environment,
})
return null
}
return data as unknown as SkvCompanyConnection
}
/**
* Downgrade a behorighet after a company-level OMBUD_GRANT_MISSING observed
* during background work (companies can withdraw the grant at any time).
*/
export async function markGrantRevoked(
companyId: string,
environment: SkvEnvironment,
behorighet: SkvBehorighet,
errorCode?: string
): Promise<void> {
const existing = await getConnection(companyId, environment)
if (!existing) return
const now = new Date().toISOString()
const lasombudStatus = behorighet === 'lasombud' ? 'denied' : existing.lasombud_status
const momsOmbudStatus = behorighet === 'moms_ombud' ? 'denied' : existing.moms_ombud_status
const anyGranted = lasombudStatus === 'granted' || momsOmbudStatus === 'granted'
const { error } = await getServiceClient()
.from('skatteverket_company_connections')
.update({
lasombud_status: lasombudStatus,
moms_ombud_status: momsOmbudStatus,
...(behorighet === 'lasombud'
? { lasombud_checked_at: now }
: { moms_ombud_checked_at: now }),
status: anyGranted ? 'partial' : 'revoked',
last_error: errorCode ?? 'OMBUD_GRANT_MISSING',
})
.eq('id', existing.id)
if (error) {
log.warn('markGrantRevoked failed', { companyId, behorighet, error: error.message })
}
}
/** Set the whole connection revoked (explicit user disconnect). */
export async function markConnectionRevoked(
companyId: string,
environment: SkvEnvironment
): Promise<void> {
const { error } = await getServiceClient()
.from('skatteverket_company_connections')
.update({
status: 'revoked',
lasombud_status: 'unknown',
moms_ombud_status: 'unknown',
})
.eq('company_id', companyId)
.eq('environment', environment)
if (error) {
log.warn('markConnectionRevoked failed', { companyId, error: error.message })
}
}
/**
* Companies whose given behorighet is granted, for cron enumeration.
*/
export async function listVerifiedCompanies(
environment: SkvEnvironment,
behorighet: SkvBehorighet,
limit = 200
): Promise<Array<{ company_id: string; org_number: string; created_by: string | null }>> {
const column = behorighet === 'lasombud' ? 'lasombud_status' : 'moms_ombud_status'
const { data, error } = await getServiceClient()
.from('skatteverket_company_connections')
.select('company_id, org_number, created_by')
.eq('environment', environment)
.in('status', ['verified', 'partial'])
.eq(column, 'granted')
.limit(limit)
if (error) {
log.warn('listVerifiedCompanies failed', { environment, behorighet, error: error.message })
return []
}
return (data ?? []) as Array<{ company_id: string; org_number: string; created_by: string | null }>
}
/**
* Every connection row for an environment, for the ombudsregister sync. The
* caller decides what a row's status means ('revoked' rows are the tenant's
* own disconnect and are skipped there). Paginated through fetchAllRows on a
* stable (created_at, id) order so nothing past PostgREST's 1000-row page is
* silently left stale. The select is spelled out rather than reusing
* CONNECTION_COLUMNS so the phantom-column scanner can check it.
*/
export async function listConnections(environment: SkvEnvironment): Promise<SkvCompanyConnection[]> {
try {
const client = getServiceClient()
return await fetchAllRows<SkvCompanyConnection>(({ from, to }) =>
client
.from('skatteverket_company_connections')
.select('id, company_id, environment, org_number, status, lasombud_status, lasombud_checked_at, moms_ombud_status, moms_ombud_checked_at, verified_at, last_probe_at, last_probe_detail, last_error')
.eq('environment', environment)
.order('created_at', { ascending: true })
.order('id', { ascending: true })
.range(from, to)
)
} catch (error) {
log.warn('listConnections failed', {
environment,
error: error instanceof Error ? error.message : String(error),
})
return []
}
}
/**
* Org numbers (12-digit redovisare form) claimed by MORE than one live
* (non-archived) company. Org-number reuse is allowed in the product and
* tenant isolation is the boundary, but the ombud path binds Skatteverket's
* system-credential access to an org number: while two tenants claim the
* same one, neither may be marked granted, or a tenant that typed a victim's
* public org number would inherit the victim's grant. Verify, deep link and
* the nightly sync all consult this.
*/
export async function findContestedOrgNumbers(): Promise<Set<string>> {
const client = getServiceClient()
type SettingsRow = { company_id: string; org_number: string | null; entity_type: string | null }
type ArchivedRow = { id: string }
const [settings, archived] = await Promise.all([
fetchAllRows<SettingsRow>(({ from, to }) =>
client
.from('company_settings')
.select('company_id, org_number, entity_type')
.not('org_number', 'is', null)
.order('company_id', { ascending: true })
.range(from, to)
),
fetchAllRows<ArchivedRow>(({ from, to }) =>
client
.from('companies')
.select('id')
.not('archived_at', 'is', null)
.order('id', { ascending: true })
.range(from, to)
),
])
const archivedIds = new Set(archived.map((row) => row.id))
const claimants = new Map<string, number>()
for (const row of settings) {
if (!row.org_number || archivedIds.has(row.company_id)) continue
let redovisare: string
try {
redovisare = toRedovisare12(row.org_number, parseEntityType(row.entity_type))
} catch {
continue
}
claimants.set(redovisare, (claimants.get(redovisare) ?? 0) + 1)
}
const contested = new Set<string>()
for (const [orgNumber, count] of claimants) if (count > 1) contested.add(orgNumber)
return contested
}
/** True when more than one live company claims this 12-digit org number. */
export async function isOrgNumberContested(orgNumber: string): Promise<boolean> {
return (await findContestedOrgNumbers()).has(orgNumber)
}