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