* feat(deadlines): gate F-skatt reminders on debited preliminary tax, add durable dismissal The f_skatt deadline was gated on the F-skatt approval flag (DB default true), giving nearly every company 12 monthly payment reminders for a tax Skatteverket may not have debited at all (64% of all system deadline rows, one lifetime completion). Approval carries no recurring obligation; the monthly duty is payment of debiterad preliminarskatt and exists only while the debited amount is > 0 (SFL 62 kap. 4-5 par., 55 kap. 2 par.). - Gate the f_skatt deadline on preliminary_tax_monthly > 0 (field already collected at onboarding, previously unread) and retitle it as a payment. - Storforetag keep the 12th in August (January-only 17th, 62 kap. 3 par.). - Declare the prod-only preliminary_tax_monthly column in a migration so installs built purely from migrations stop failing tax-settings saves. - Add deadlines.dismissed_at: DELETE on a system deadline now soft-dismisses it durably (hard deletes were resurrected by the nightly backfill within 24h); generator, backfill, and every read surface respect it. - Prune upcoming f_skatt rows for companies with no debited amount. Closes part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(deadlines): gate AGI on employer registration, stop completing AGI deadline at XML generation The arbetsgivardeklaration deadline was gated on pays_salaries, which is wrong in both directions: a registered employer must file AGI every month including nil months (SFL 26 kap. 3 par.), and companies actively running payroll with the flag off got no AGI reminders at all (each missed monthly filing risks a forseningsavgift). - New company_settings.employer_registered (nullable, no default) gates AGI and the storforetag skatteinbetalning row; pays_salaries remains a fallback for rows saved before the flag existed and keeps its UI meaning. - Migration backfills employer_registered=true from pays_salaries=true and from actual payroll activity (salary_runs). - New employer_seasonal flag: sasongsregistrerade file only for payment months plus a December nil declaration, so only the December-period row is generated. - Settings UI: registration + seasonal checkboxes (sv/en strings). - AGI XML generation no longer auto-completes the deadline as submitted: SFL 26 kap. deems the obligation satisfied only when the declaration has come in to Skatteverket. The Skatteverket extension's kvittens reconcile remains the confirming path; manual filers tick the deadline themselves. Part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(deadlines): statutory arsstamma replaces bokslut, moms_yearly auto-complete, EU-sales suggestion - Replace the non-statutory 'bokslut' deadline (3 months after FY end, no legal basis, off-by-one month math for broken FYs) with the statutory arsstamma deadline: within 6 months of FY end per ABL 7 kap. 10 par., the corporate act that gates the arsredovisning filing chain. Migration deletes pending bokslut rows; the backfill cron generates arsstamma rows. - Complete moms_yearly on Skatteverket submission/kvittens: the yearly branch previously returned null with a stale comment claiming annual VAT has no deadline type, leaving yearly filers with an eternally open row. The fiscal-year tax_period label is derived from company settings. - Add /api/settings/eu-trade-signal + a tax-settings callout: companies with booked EU sales (3108/3308/3107, last 15 months) but EU-trade/PS flags off are prompted to confirm the periodisk sammanstallning obligation (SFL 35 kap., 1 250 kr late fee per report). Suggestion only, never auto-enables. Part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): include dismissed_at in DeadlineForm payload The Deadline type gained the required dismissed_at field; the form's submit payload literal must carry it for the Omit<Deadline, ...> shape. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): make system-deadline dismissal atomic Constrain the dismiss update to source='system' and verify a row was actually updated: a concurrent regeneration can delete the row between lookup and update, and the route must not report a phantom success. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
449 lines
18 KiB
TypeScript
449 lines
18 KiB
TypeScript
'use client'
|
|
|
|
import { useTranslations } from 'next-intl'
|
|
import { useState } from 'react'
|
|
import { Input } from '@/components/ui/input'
|
|
import { Label } from '@/components/ui/label'
|
|
import { Checkbox } from '@/components/ui/checkbox'
|
|
import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
|
|
import type { CompanySettings } from '@/types'
|
|
|
|
interface TaxSettingsFormProps {
|
|
settings: CompanySettings
|
|
/** Ledger-derived signal: EU sales postings exist (3108/3308/3107). */
|
|
euSalesDetected?: boolean
|
|
}
|
|
|
|
export function TaxSettingsForm({ settings, euSalesDetected = false }: TaxSettingsFormProps) {
|
|
const t = useTranslations('settings_tax_form')
|
|
const [vatRegistered, setVatRegistered] = useState(settings.vat_registered ?? false)
|
|
const [fSkatt, setFSkatt] = useState(settings.f_skatt ?? true)
|
|
const [paysSalaries, setPaysSalaries] = useState(settings.pays_salaries ?? false)
|
|
// Fall back to pays_salaries for rows saved before the registration flag
|
|
// existed; saving attests the shown value.
|
|
const [employerRegistered, setEmployerRegistered] = useState(
|
|
settings.employer_registered ?? settings.pays_salaries ?? false,
|
|
)
|
|
const [employerSeasonal, setEmployerSeasonal] = useState(settings.employer_seasonal ?? false)
|
|
const [momsPeriod, setMomsPeriod] = useState(settings.moms_period || '')
|
|
const [vatTaxableBaseOver40m, setVatTaxableBaseOver40m] = useState(
|
|
settings.vat_taxable_base_over_40m ?? false,
|
|
)
|
|
const [hasEuTrade, setHasEuTrade] = useState(settings.vat_has_eu_trade ?? false)
|
|
const [psEnabled, setPsEnabled] = useState(settings.periodisk_sammanstallning_enabled ?? false)
|
|
|
|
const isEnskildFirma = settings.entity_type === 'enskild_firma'
|
|
|
|
const months = [
|
|
t('month_jan'), t('month_feb'), t('month_mar'), t('month_apr'),
|
|
t('month_may'), t('month_jun'), t('month_jul'), t('month_aug'),
|
|
t('month_sep'), t('month_oct'), t('month_nov'), t('month_dec'),
|
|
]
|
|
|
|
return (
|
|
<div className="space-y-8">
|
|
{/* Entity type: read-only */}
|
|
<section className="space-y-4">
|
|
<h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
|
|
{t('entity_form_heading')}
|
|
</h2>
|
|
<div className="flex items-center gap-3">
|
|
<span className="text-sm font-medium">
|
|
{settings.entity_type === 'aktiebolag' ? t('entity_aktiebolag') : t('entity_enskild_firma')}
|
|
</span>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('entity_form_help')}
|
|
</p>
|
|
</div>
|
|
</section>
|
|
|
|
{/* F-skatt */}
|
|
<section className="border-t border-border pt-8 space-y-4">
|
|
<h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
|
|
{t('tax_vat_heading')}
|
|
</h2>
|
|
|
|
<div className="space-y-4">
|
|
<div className="flex items-start space-x-3">
|
|
<Checkbox
|
|
id="f_skatt"
|
|
checked={fSkatt}
|
|
onCheckedChange={(v) => setFSkatt(v === true)}
|
|
/>
|
|
<input type="hidden" name="f_skatt" value={fSkatt ? 'true' : 'false'} />
|
|
<div className="space-y-1">
|
|
<Label htmlFor="f_skatt" className="cursor-pointer">{t('f_skatt_label')}</Label>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('f_skatt_help')}
|
|
</p>
|
|
</div>
|
|
</div>
|
|
|
|
<div className="flex items-start space-x-3">
|
|
<Checkbox
|
|
id="vat_registered"
|
|
checked={vatRegistered}
|
|
onCheckedChange={(value) => {
|
|
const checked = value === true
|
|
setVatRegistered(checked)
|
|
if (checked && vatTaxableBaseOver40m) setMomsPeriod('monthly')
|
|
}}
|
|
/>
|
|
<input type="hidden" name="vat_registered" value={vatRegistered ? 'true' : 'false'} />
|
|
<div className="space-y-1">
|
|
<Label htmlFor="vat_registered" className="cursor-pointer">{t('vat_registered_label')}</Label>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('vat_registered_help')}
|
|
</p>
|
|
</div>
|
|
</div>
|
|
|
|
{euSalesDetected && vatRegistered && (!hasEuTrade || !psEnabled) && (
|
|
<div className="rounded-lg border border-border p-4">
|
|
<p className="text-sm">{t('eu_trade_suggestion_title')}</p>
|
|
<p className="mt-1 text-xs text-muted-foreground">
|
|
{t('eu_trade_suggestion_help')}
|
|
</p>
|
|
</div>
|
|
)}
|
|
|
|
{vatRegistered && (
|
|
<div className="space-y-4 pl-7">
|
|
<div className="max-w-xs space-y-2">
|
|
<Label htmlFor="vat_number">{t('vat_number_label')}</Label>
|
|
<Input
|
|
id="vat_number"
|
|
name="vat_number"
|
|
placeholder="SE123456789001"
|
|
defaultValue={settings.vat_number || ''}
|
|
/>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('vat_number_help')}
|
|
</p>
|
|
</div>
|
|
|
|
<div className="max-w-xs space-y-2">
|
|
<Label>{t('moms_period_label')}</Label>
|
|
<Select
|
|
name="moms_period"
|
|
value={momsPeriod || undefined}
|
|
onValueChange={setMomsPeriod}
|
|
>
|
|
<SelectTrigger>
|
|
<SelectValue placeholder={t('select_period_placeholder')} />
|
|
</SelectTrigger>
|
|
<SelectContent>
|
|
<SelectItem value="monthly">{t('period_monthly')}</SelectItem>
|
|
<SelectItem value="quarterly" disabled={vatTaxableBaseOver40m}>
|
|
{t('period_quarterly')}
|
|
</SelectItem>
|
|
<SelectItem value="yearly" disabled={vatTaxableBaseOver40m}>
|
|
{t('period_yearly')}
|
|
</SelectItem>
|
|
</SelectContent>
|
|
</Select>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('moms_period_help')}
|
|
</p>
|
|
</div>
|
|
|
|
<div className="flex items-start space-x-3">
|
|
<Checkbox
|
|
id="vat_taxable_base_over_40m"
|
|
checked={vatTaxableBaseOver40m}
|
|
onCheckedChange={(value) => {
|
|
const checked = value === true
|
|
setVatTaxableBaseOver40m(checked)
|
|
if (checked) setMomsPeriod('monthly')
|
|
}}
|
|
/>
|
|
<input
|
|
type="hidden"
|
|
name="vat_taxable_base_over_40m"
|
|
value={vatTaxableBaseOver40m ? 'true' : 'false'}
|
|
/>
|
|
<div className="space-y-1">
|
|
<Label htmlFor="vat_taxable_base_over_40m" className="cursor-pointer">
|
|
{t('vat_taxable_base_over_40m_label')}
|
|
</Label>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('vat_taxable_base_over_40m_help')}
|
|
</p>
|
|
</div>
|
|
</div>
|
|
|
|
<div className="flex items-start space-x-3">
|
|
<Checkbox
|
|
id="vat_has_eu_trade"
|
|
checked={hasEuTrade}
|
|
onCheckedChange={(value) => {
|
|
const checked = value === true
|
|
setHasEuTrade(checked)
|
|
if (!checked) setPsEnabled(false)
|
|
}}
|
|
/>
|
|
<input type="hidden" name="vat_has_eu_trade" value={hasEuTrade ? 'true' : 'false'} />
|
|
<div className="space-y-1">
|
|
<Label htmlFor="vat_has_eu_trade" className="cursor-pointer">
|
|
{t('vat_has_eu_trade_label')}
|
|
</Label>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('vat_has_eu_trade_help')}
|
|
</p>
|
|
</div>
|
|
</div>
|
|
|
|
{momsPeriod === 'yearly' && !hasEuTrade && !isEnskildFirma && (
|
|
<div className="max-w-xs space-y-2">
|
|
<Label>{t('vat_filing_method_label')}</Label>
|
|
<Select
|
|
name="vat_filing_method"
|
|
defaultValue={settings.vat_filing_method || 'electronic'}
|
|
>
|
|
<SelectTrigger><SelectValue /></SelectTrigger>
|
|
<SelectContent>
|
|
<SelectItem value="electronic">{t('filing_method_electronic')}</SelectItem>
|
|
<SelectItem value="paper">{t('filing_method_paper')}</SelectItem>
|
|
</SelectContent>
|
|
</Select>
|
|
<p className="text-xs text-muted-foreground">{t('vat_filing_method_help')}</p>
|
|
</div>
|
|
)}
|
|
|
|
{hasEuTrade && (
|
|
<div className="space-y-4">
|
|
<div className="flex items-start space-x-3">
|
|
<Checkbox
|
|
id="periodisk_sammanstallning_enabled"
|
|
checked={psEnabled}
|
|
onCheckedChange={(value) => setPsEnabled(value === true)}
|
|
/>
|
|
<input
|
|
type="hidden"
|
|
name="periodisk_sammanstallning_enabled"
|
|
value={psEnabled ? 'true' : 'false'}
|
|
/>
|
|
<div className="space-y-1">
|
|
<Label htmlFor="periodisk_sammanstallning_enabled" className="cursor-pointer">
|
|
{t('periodisk_enabled_label')}
|
|
</Label>
|
|
<p className="text-xs text-muted-foreground">{t('periodisk_enabled_help')}</p>
|
|
</div>
|
|
</div>
|
|
|
|
{psEnabled && (
|
|
<div className="grid max-w-2xl grid-cols-1 gap-4 sm:grid-cols-2">
|
|
<div className="space-y-2">
|
|
<Label>{t('periodisk_label')}</Label>
|
|
<Select
|
|
name="periodisk_sammanstallning_period"
|
|
defaultValue={settings.periodisk_sammanstallning_period || 'monthly'}
|
|
>
|
|
<SelectTrigger><SelectValue /></SelectTrigger>
|
|
<SelectContent>
|
|
<SelectItem value="monthly">{t('period_monthly')}</SelectItem>
|
|
<SelectItem value="quarterly">{t('period_quarterly')}</SelectItem>
|
|
</SelectContent>
|
|
</Select>
|
|
<p className="text-xs text-muted-foreground">{t('periodisk_help')}</p>
|
|
</div>
|
|
|
|
<div className="space-y-2">
|
|
<Label>{t('periodisk_filing_method_label')}</Label>
|
|
<Select
|
|
name="periodisk_sammanstallning_filing_method"
|
|
defaultValue={settings.periodisk_sammanstallning_filing_method || 'electronic'}
|
|
>
|
|
<SelectTrigger><SelectValue /></SelectTrigger>
|
|
<SelectContent>
|
|
<SelectItem value="electronic">{t('filing_method_electronic')}</SelectItem>
|
|
<SelectItem value="paper">{t('filing_method_paper')}</SelectItem>
|
|
</SelectContent>
|
|
</Select>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('periodisk_filing_method_help')}
|
|
</p>
|
|
</div>
|
|
</div>
|
|
)}
|
|
</div>
|
|
)}
|
|
</div>
|
|
)}
|
|
|
|
</div>
|
|
</section>
|
|
|
|
{/* Tax contact: required for SKV-filings */}
|
|
<section className="border-t border-border pt-8 space-y-4">
|
|
<h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
|
|
{t('tax_contact_heading')}
|
|
</h2>
|
|
<p className="text-xs text-muted-foreground -mt-2">
|
|
{t('tax_contact_help')}
|
|
</p>
|
|
|
|
<div className="grid grid-cols-1 sm:grid-cols-2 gap-4 max-w-2xl">
|
|
<div className="space-y-2">
|
|
<Label htmlFor="tax_contact_name">{t('tax_contact_name_label')}</Label>
|
|
<Input
|
|
id="tax_contact_name"
|
|
name="tax_contact_name"
|
|
defaultValue={settings.tax_contact_name || ''}
|
|
placeholder={t('tax_contact_name_placeholder')}
|
|
/>
|
|
</div>
|
|
<div className="space-y-2">
|
|
<Label htmlFor="tax_contact_phone">{t('tax_contact_phone_label')}</Label>
|
|
<Input
|
|
id="tax_contact_phone"
|
|
name="tax_contact_phone"
|
|
defaultValue={settings.tax_contact_phone || ''}
|
|
placeholder="08-123 45 67"
|
|
/>
|
|
</div>
|
|
<div className="space-y-2 sm:col-span-2">
|
|
<Label htmlFor="tax_contact_email">{t('tax_contact_email_label')}</Label>
|
|
<Input
|
|
id="tax_contact_email"
|
|
name="tax_contact_email"
|
|
type="email"
|
|
defaultValue={settings.tax_contact_email || ''}
|
|
placeholder="anna@foretaget.se"
|
|
/>
|
|
</div>
|
|
</div>
|
|
</section>
|
|
|
|
{/* Fiscal year & salaries */}
|
|
<section className="border-t border-border pt-8 space-y-4">
|
|
<h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
|
|
{t('fiscal_year_salaries_heading')}
|
|
</h2>
|
|
|
|
<div className="max-w-xs space-y-2">
|
|
<Label>{t('fiscal_year_start_label')}</Label>
|
|
{isEnskildFirma ? (
|
|
<>
|
|
<Input value={t('month_jan')} disabled />
|
|
<input type="hidden" name="fiscal_year_start_month" value="1" />
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('fiscal_year_ef_help')}
|
|
</p>
|
|
</>
|
|
) : (
|
|
<>
|
|
<Select
|
|
name="fiscal_year_start_month"
|
|
defaultValue={String(settings.fiscal_year_start_month || 1)}
|
|
>
|
|
<SelectTrigger>
|
|
<SelectValue />
|
|
</SelectTrigger>
|
|
<SelectContent>
|
|
{months.map((month, i) => (
|
|
<SelectItem key={i + 1} value={String(i + 1)}>{month}</SelectItem>
|
|
))}
|
|
</SelectContent>
|
|
</Select>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('fiscal_year_change_help')}
|
|
</p>
|
|
</>
|
|
)}
|
|
</div>
|
|
|
|
<div className="flex items-start space-x-3">
|
|
<Checkbox
|
|
id="pays_salaries"
|
|
checked={paysSalaries}
|
|
onCheckedChange={(v) => {
|
|
const checked = v === true
|
|
setPaysSalaries(checked)
|
|
// Paying out salary obliges employer registration (SFL 7 kap. 1 §).
|
|
if (checked) setEmployerRegistered(true)
|
|
}}
|
|
/>
|
|
<input type="hidden" name="pays_salaries" value={paysSalaries ? 'true' : 'false'} />
|
|
<div className="space-y-1">
|
|
<Label htmlFor="pays_salaries" className="cursor-pointer">{t('pays_salaries_label')}</Label>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('pays_salaries_help')}
|
|
</p>
|
|
</div>
|
|
</div>
|
|
|
|
<div className="flex items-start space-x-3">
|
|
<Checkbox
|
|
id="employer_registered"
|
|
checked={employerRegistered}
|
|
onCheckedChange={(v) => {
|
|
const checked = v === true
|
|
setEmployerRegistered(checked)
|
|
if (!checked) setEmployerSeasonal(false)
|
|
}}
|
|
/>
|
|
<input
|
|
type="hidden"
|
|
name="employer_registered"
|
|
value={employerRegistered ? 'true' : 'false'}
|
|
/>
|
|
<div className="space-y-1">
|
|
<Label htmlFor="employer_registered" className="cursor-pointer">
|
|
{t('employer_registered_label')}
|
|
</Label>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('employer_registered_help')}
|
|
</p>
|
|
</div>
|
|
</div>
|
|
|
|
{employerRegistered && (
|
|
<div className="flex items-start space-x-3 pl-7">
|
|
<Checkbox
|
|
id="employer_seasonal"
|
|
checked={employerSeasonal}
|
|
onCheckedChange={(v) => setEmployerSeasonal(v === true)}
|
|
/>
|
|
<input
|
|
type="hidden"
|
|
name="employer_seasonal"
|
|
value={employerSeasonal ? 'true' : 'false'}
|
|
/>
|
|
<div className="space-y-1">
|
|
<Label htmlFor="employer_seasonal" className="cursor-pointer">
|
|
{t('employer_seasonal_label')}
|
|
</Label>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('employer_seasonal_help')}
|
|
</p>
|
|
</div>
|
|
</div>
|
|
)}
|
|
</section>
|
|
|
|
{/* Preliminary tax */}
|
|
<section className="border-t border-border pt-8 space-y-4">
|
|
<h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
|
|
{t('preliminary_tax_heading')}
|
|
</h2>
|
|
|
|
<div className="max-w-xs space-y-2">
|
|
<Label htmlFor="preliminary_tax_monthly">
|
|
{t('preliminary_tax_monthly_label')}
|
|
</Label>
|
|
<Input
|
|
id="preliminary_tax_monthly"
|
|
name="preliminary_tax_monthly"
|
|
type="number"
|
|
defaultValue={settings.preliminary_tax_monthly || ''}
|
|
/>
|
|
<p className="text-xs text-muted-foreground">
|
|
{t('preliminary_tax_monthly_help')}
|
|
</p>
|
|
</div>
|
|
</section>
|
|
</div>
|
|
)
|
|
}
|