Files
accounted/app/api/settings/__tests__/route.test.ts
T
MattssonandClaude Fable 5 a5e37d3510 Fix/build (#1041)
* 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>
2026-07-17 00:52:57 +02:00

412 lines
13 KiB
TypeScript

import { describe, it, expect, vi, beforeEach } from 'vitest'
import { NextResponse } from 'next/server'
import { createMockRequest, parseJsonResponse, createQueuedMockSupabase } from '@/tests/helpers'
const { supabase, enqueue, enqueueMany, reset } = createQueuedMockSupabase()
const requireAuthMock = vi.fn()
vi.mock('@/lib/auth/require-auth', () => ({
requireAuth: (...args: unknown[]) => requireAuthMock(...args),
}))
vi.mock('@/lib/company/context', () => ({
getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
requireCompanyId: vi.fn().mockResolvedValue('company-1'),
}))
const requireWriteMock = vi.fn()
vi.mock('@/lib/auth/require-write', () => ({
requireWritePermission: (...args: unknown[]) => requireWriteMock(...args),
}))
const deadlineMocks = vi.hoisted(() => ({
regenerate: vi.fn().mockResolvedValue(undefined),
}))
// Mock only the function that writes to the database. The field detector,
// settings normalizer, and regeneration predicate stay real so these tests
// fail if a new tax-relevant field stops triggering regeneration.
vi.mock('@/lib/tax/deadline-generator', async (importOriginal) => {
const actual = await importOriginal<typeof import('@/lib/tax/deadline-generator')>()
return {
...actual,
regenerateTaxDeadlinesForUser: deadlineMocks.regenerate,
}
})
import { PUT } from '../route'
import { regenerateTaxDeadlinesForUser } from '@/lib/tax/deadline-generator'
describe('PUT /api/settings', () => {
beforeEach(() => {
vi.clearAllMocks()
reset()
requireAuthMock.mockResolvedValue({ user: { id: 'user-1' }, supabase, error: null })
requireWriteMock.mockResolvedValue({ ok: true })
})
it('returns 401 when not authenticated', async () => {
requireAuthMock.mockResolvedValue({
user: null,
supabase,
error: NextResponse.json({ error: 'Unauthorized' }, { status: 401 }),
})
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { company_name: 'New Name' },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(401)
})
it('returns 403 for a viewer without write permission', async () => {
requireWriteMock.mockResolvedValue({
ok: false,
response: NextResponse.json({ error: 'Forbidden' }, { status: 403 }),
})
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { company_name: 'New Name' },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(403)
})
it('updates the settings on the happy path', async () => {
enqueueMany([
{ data: { entity_type: 'enskild_firma', onboarding_complete: false } }, // fetch oldSettings
{ data: { id: 's1', company_name: 'New Name' } }, // update ... returning
{ data: null, count: 5 }, // deadlines count (has some -> no regen)
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { company_name: 'New Name' },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status, body } = await parseJsonResponse<{ data: { company_name: string } }>(response)
expect(status).toBe(200)
expect(body.data.company_name).toBe('New Name')
expect(deadlineMocks.regenerate).not.toHaveBeenCalled()
})
it('regenerates deadlines when unchanged tax settings are saved', async () => {
const settings = {
company_id: 'company-1',
entity_type: 'aktiebolag',
moms_period: 'monthly',
f_skatt: true,
vat_registered: false,
pays_salaries: false,
fiscal_year_start_month: 1,
onboarding_complete: true,
}
enqueueMany([
{ data: settings },
{ data: { id: 's1', ...settings } },
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { f_skatt: true, vat_registered: false },
})
const response = await PUT(request, { params: Promise.resolve({}) })
expect(response.status).toBe(200)
expect(deadlineMocks.regenerate).toHaveBeenCalledWith(
supabase,
'company-1',
expect.objectContaining({ entity_type: 'aktiebolag', f_skatt: true }),
)
})
it('updates all three reminder thresholds', async () => {
enqueueMany([
{
data: {
entity_type: 'aktiebolag',
onboarding_complete: true,
reminder_days_level_1: 15,
reminder_days_level_2: 30,
reminder_days_level_3: 45,
},
},
{
data: {
id: 's1',
reminder_days_level_1: 7,
reminder_days_level_2: 21,
reminder_days_level_3: 35,
},
},
{ data: null, count: 5 }, // deadlines count (has some -> no regen)
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: {
reminder_days_level_1: 7,
reminder_days_level_2: 21,
reminder_days_level_3: 35,
},
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status, body } = await parseJsonResponse<{
data: { reminder_days_level_1: number; reminder_days_level_2: number; reminder_days_level_3: number }
}>(response)
expect(status).toBe(200)
expect(body.data).toMatchObject({
reminder_days_level_1: 7,
reminder_days_level_2: 21,
reminder_days_level_3: 35,
})
})
it('regenerates tax deadlines when the company has none yet (self-heal)', async () => {
enqueueMany([
{ data: { entity_type: 'aktiebolag', onboarding_complete: true } }, // oldSettings
{
data: {
id: 's1',
entity_type: 'aktiebolag',
moms_period: 'quarterly',
f_skatt: true,
vat_registered: true,
pays_salaries: true,
fiscal_year_start_month: 1,
},
}, // update
{ data: null, count: 0 }, // no system deadlines -> self-heal generation
])
// A save with NO tax-relevant field: only the zero-count self-heal path
// can trigger regeneration here.
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { company_name: 'Self Heal AB' },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(200)
expect(vi.mocked(regenerateTaxDeadlinesForUser)).toHaveBeenCalledOnce()
})
it('clears VAT-dependent flags when VAT registration is turned off', async () => {
const settings = {
company_id: 'company-1',
entity_type: 'aktiebolag',
vat_registered: true,
vat_number: 'SE556012579001',
moms_period: 'quarterly',
vat_taxable_base_over_40m: false,
vat_has_eu_trade: true,
periodisk_sammanstallning_enabled: true,
onboarding_complete: true,
}
enqueueMany([
{ data: settings },
{
data: {
...settings,
id: 's1',
vat_registered: false,
vat_has_eu_trade: false,
periodisk_sammanstallning_enabled: false,
},
},
])
// Without the coercion this request 400s: the stored PS flag stays
// effective while registration is being switched off.
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { vat_registered: false },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(200)
expect(deadlineMocks.regenerate).toHaveBeenCalledOnce()
})
it('still rejects explicitly enabling the EU sales list without EU trade', async () => {
enqueue({
data: {
entity_type: 'aktiebolag',
vat_registered: true,
vat_number: 'SE556012579001',
moms_period: 'quarterly',
vat_has_eu_trade: false,
onboarding_complete: true,
},
})
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { periodisk_sammanstallning_enabled: true },
})
const response = await PUT(request, { params: Promise.resolve({}) })
expect(response.status).toBe(400)
})
it('does not regenerate tax deadlines when the company already has some', async () => {
enqueueMany([
{ data: { entity_type: 'aktiebolag', onboarding_complete: true } }, // oldSettings
{ data: { id: 's1', entity_type: 'aktiebolag' } }, // update
{ data: null, count: 12 }, // already has deadlines
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { company_name: 'Unchanged Tax' },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(200)
expect(vi.mocked(regenerateTaxDeadlinesForUser)).not.toHaveBeenCalled()
})
it('returns 400 when reminder thresholds are not increasing', async () => {
enqueue({
data: {
reminder_days_level_1: 15,
reminder_days_level_2: 30,
reminder_days_level_3: 45,
},
})
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: {
reminder_days_level_1: 30,
reminder_days_level_2: 20,
reminder_days_level_3: 45,
},
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(400)
expect(supabase.from).toHaveBeenCalledTimes(1)
})
it('rejects quarterly VAT when the VAT taxable base is above SEK 40 million', async () => {
enqueue({
data: {
entity_type: 'aktiebolag',
vat_registered: true,
vat_number: 'SE556012579001',
moms_period: 'quarterly',
vat_taxable_base_over_40m: false,
onboarding_complete: true,
},
})
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { vat_taxable_base_over_40m: true },
})
const response = await PUT(request, { params: Promise.resolve({}) })
expect(response.status).toBe(400)
expect(supabase.from).toHaveBeenCalledTimes(1)
})
it('allows EU-trade changes with quarterly VAT and regenerates deadlines', async () => {
const settings = {
company_id: 'company-1',
entity_type: 'aktiebolag',
vat_registered: true,
vat_number: 'SE556012579001',
moms_period: 'quarterly',
vat_taxable_base_over_40m: false,
vat_has_eu_trade: true,
onboarding_complete: true,
}
enqueueMany([
{ data: { ...settings, vat_has_eu_trade: false } },
{ data: settings },
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { vat_has_eu_trade: true },
})
const response = await PUT(request, { params: Promise.resolve({}) })
expect(response.status).toBe(200)
expect(deadlineMocks.regenerate).toHaveBeenCalledOnce()
})
it('returns 404 when the settings row does not exist', async () => {
enqueueMany([
{ data: { onboarding_complete: false } },
{ data: null, error: { code: 'PGRST116', message: 'No rows returned' } },
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { reminder_days_level_1: 10 },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(404)
})
it('blocks a vacation-year basis change while open balances exist', async () => {
enqueueMany([
{ data: { salary_vacation_year_basis: 'calendar', onboarding_complete: true } }, // oldSettings
{ data: null, count: 2 }, // open-rows count
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { salary_vacation_year_basis: 'statutory_apr_mar' },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(400)
// The guard consumed the count result and the update never ran.
expect(supabase.from.mock.calls.map(([table]) => table)).toEqual([
'company_settings',
'employee_vacation_balances',
])
})
it('fails closed when the open-balances guard query errors', async () => {
enqueueMany([
{ data: { salary_vacation_year_basis: 'calendar', onboarding_complete: true } }, // oldSettings
{ data: null, count: null, error: { message: 'connection reset' } }, // guard query fails
])
const request = createMockRequest('/api/settings', {
method: 'PUT',
body: { salary_vacation_year_basis: 'statutory_apr_mar' },
})
const response = await PUT(request, { params: Promise.resolve({}) })
const { status } = await parseJsonResponse(response)
expect(status).toBe(500)
// The 500 must come from the guard, not from company_settings.update()
// swallowing the queued error: the guard query ran and no second
// company_settings query followed it.
expect(supabase.from.mock.calls.map(([table]) => table)).toEqual([
'company_settings',
'employee_vacation_balances',
])
})
})