Files
accounted/extensions/general/skatteverket/index.ts
T
MattssonandClaude Opus 4.7 11621bb79f Feat/skv integration full (#284)
* feat: add script to import Skatteverket monthly tax tables as fallback TypeScript module

- Implemented a new script `import-tax-tables.ts` to parse fixed-width TXT tax tables from Skatteverket (SKV 434).
- The script generates a TypeScript module for emergency fallback when the Skatteverket open-data API is unavailable.
- Supports command-line argument for specifying the year and handles parsing of B-rows only.
- Outputs a structured TypeScript file containing tax data for specified years.

* feat: gate salary module behind dev-only flag

Temporarily disable the Lön module in production while the feature is
being completed. Sidebar entries ("Löner", "Anställda") still render but
are not clickable and show a "Kommer snart" badge. Middleware redirects
/salary* to / and returns 404 on /api/salary/* so the feature can't be
reached by direct URL. All gates check NODE_ENV === 'development' so
local dev keeps full access for continued development.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: refactor bank file import wizard to streamline column mapping and enhance CSV handling

* fix: bump migration timestamp to avoid collision with logos_bucket

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: enhance AGI generation and salary entry calculations with improved status checks and error handling

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-04-20 21:03:23 +02:00

1162 lines
40 KiB
TypeScript

import crypto from 'crypto'
import type { Extension, ExtensionContext } from '@/lib/extensions/types'
import { NextResponse } from 'next/server'
import { buildAuthorizeUrl, exchangeCodeForTokens } from './lib/oauth'
import { storeTokens, getTokens, deleteTokens } from './lib/token-store'
import { skvRequest, SkatteverketAuthError } from './lib/api-client'
import { rutorToMomsuppgift, formatRedovisare, formatRedovisningsperiod } from './lib/mappers'
import { calculateVatDeclaration } from '@/lib/reports/vat-declaration'
import { agiSaveDraft, agiValidate, agiGetSubmission, agiDeleteDraft, agiLockPeriod, agiUnlockPeriod, agiGetSubmitted } from './lib/agi-client'
import { buildAGIPayload } from './lib/agi-mappers'
import type { AGIEmployeeData, AGITotals } from '@/lib/salary/agi/xml-generator'
import type { VatPeriodType } from '@/types'
/**
* Skatteverket integration extension.
*
* Enables filing momsdeklaration (VAT declaration) directly to Skatteverket
* via their Momsdeklaration API 1.0. Users authenticate with BankID through
* the `per` (e-legitimation) OAuth2 flow.
*
* Required environment variables:
* - SKATTEVERKET_OAUTH2_CLIENT_ID
* - SKATTEVERKET_OAUTH2_CLIENT_SECRET
* - SKATTEVERKET_APIGW_CLIENT_ID
* - SKATTEVERKET_APIGW_CLIENT_SECRET
* - SKATTEVERKET_TOKEN_ENCRYPTION_KEY
*
* Optional:
* - SKATTEVERKET_OAUTH_BASE_URL (defaults to test environment)
* - SKATTEVERKET_API_BASE_URL (defaults to test environment)
*/
export const skatteverketExtension: Extension = {
id: 'skatteverket',
name: 'Skatteverket Integration',
version: '1.0.0',
settingsPanel: {
label: 'Skatteverket',
path: '/settings/account',
},
apiRoutes: [
// ── OAuth: Start authorization ──────────────────────────────────
// Builds the Skatteverket OAuth2 authorize URL and redirects the user
// to BankID login. Stores state token in extension settings for CSRF validation.
{
method: 'GET',
path: '/authorize',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
const state = crypto.randomUUID()
const appUrl = process.env.NEXT_PUBLIC_APP_URL || 'http://localhost:3000'
const redirectUri = `${appUrl}/api/extensions/ext/skatteverket/callback`
// Store state for CSRF validation in callback
await ctx.settings.set('oauth_state', state)
await ctx.settings.set('oauth_redirect_uri', redirectUri)
const authorizeUrl = buildAuthorizeUrl(redirectUri, state)
return NextResponse.redirect(authorizeUrl)
},
},
// ── OAuth: Callback ─────────────────────────────────────────────
// Receives the auth code from Skatteverket after BankID login.
// Exchanges code for tokens immediately (5-minute code expiry).
// skipAuth: true — browser redirect from Skatteverket. We handle
// user identification via the stored state token + Supabase session.
{
method: 'GET',
path: '/callback',
skipAuth: true,
handler: async (request: Request) => {
const appUrl = process.env.NEXT_PUBLIC_APP_URL || 'http://localhost:3000'
const url = new URL(request.url)
const code = url.searchParams.get('code')
const state = url.searchParams.get('state')
const error = url.searchParams.get('error')
if (error) {
const desc = url.searchParams.get('error_description') || 'Okänt fel'
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent(desc)}`
)
}
if (!code || !state) {
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent('Saknar auktoriseringskod')}`
)
}
// Exchange code FIRST — 5-minute expiry, do this before anything else
const { createClient } = await import('@/lib/supabase/server')
const { requireCompanyId } = await import('@/lib/company/context')
const supabase = await createClient()
// Verify user session (browser should still have cookies)
const { data: { user } } = await supabase.auth.getUser()
if (!user) {
return NextResponse.redirect(
`${appUrl}/login?redirect=${encodeURIComponent('/reports?tab=vat-declaration')}`
)
}
// Resolve the active company — state/redirect_uri were stored keyed on company_id
// by ctx.settings.set() in the /authorize handler.
let companyId: string
try {
companyId = await requireCompanyId(supabase, user.id)
} catch {
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent('Inget företag valt')}`
)
}
// Validate CSRF state
const { data: settingsData } = await supabase
.from('extension_data')
.select('value')
.eq('company_id', companyId)
.eq('extension_id', 'skatteverket')
.eq('key', 'oauth_state')
.single()
if (!settingsData || settingsData.value !== state) {
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent('Ogiltig state-parameter (CSRF)')}`
)
}
// Get the stored redirect URI
const { data: redirectData } = await supabase
.from('extension_data')
.select('value')
.eq('company_id', companyId)
.eq('extension_id', 'skatteverket')
.eq('key', 'oauth_redirect_uri')
.single()
const redirectUri = redirectData?.value ||
`${appUrl}/api/extensions/ext/skatteverket/callback`
try {
const tokens = await exchangeCodeForTokens(code, redirectUri)
await storeTokens(supabase, user.id, tokens)
// Clean up CSRF state
await supabase
.from('extension_data')
.delete()
.eq('company_id', companyId)
.eq('extension_id', 'skatteverket')
.eq('key', 'oauth_state')
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_connected=true`
)
} catch (err) {
console.error('[skatteverket] Token exchange failed:', err)
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent(
err instanceof Error ? err.message : 'Token exchange misslyckades'
)}`
)
}
},
},
// ── Connection status ───────────────────────────────────────────
{
method: 'GET',
path: '/status',
handler: async (_request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
const tokens = await getTokens(ctx.supabase, ctx.companyId)
if (!tokens) {
return NextResponse.json({ connected: false })
}
const expired = tokens.expires_at < Date.now()
const canRefresh = tokens.refresh_token !== null && tokens.refresh_count < 10
return NextResponse.json({
connected: true,
expired,
canRefresh,
scope: tokens.scope,
expiresAt: new Date(tokens.expires_at).toISOString(),
})
},
},
// ── Disconnect ──────────────────────────────────────────────────
{
method: 'POST',
path: '/disconnect',
handler: async (_request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
await deleteTokens(ctx.supabase, ctx.companyId)
return NextResponse.json({ success: true })
},
},
// ── Validate declaration (dry run) ──────────────────────────────
// Sends momsuppgift to Skatteverket's /kontrollera endpoint.
// Returns ERROR/WARNING/OK without saving anything.
{
method: 'POST',
path: '/declaration/validate',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod, momsuppgift } =
await parseDeclarationRequest(request, ctx)
console.log('[skatteverket] Validating:', {
redovisare,
redovisningsperiod,
momsuppgift: JSON.stringify(momsuppgift),
})
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'POST',
`/kontrollera/${redovisare}/${redovisningsperiod}`,
momsuppgift
)
if (!response.ok) {
const text = await response.text()
console.error('[skatteverket] Validate error:', response.status, text)
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Save draft ──────────────────────────────────────────────────
// Saves momsuppgift to Skatteverket's "Eget utrymme".
// Returns validation results. Optionally lock for signing.
{
method: 'POST',
path: '/declaration/draft',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod, momsuppgift } =
await parseDeclarationRequest(request, ctx)
console.log('[skatteverket] Sending draft:', {
redovisare,
redovisningsperiod,
momsuppgift: JSON.stringify(momsuppgift),
})
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'POST',
`/utkast/${redovisare}/${redovisningsperiod}`,
momsuppgift
)
if (!response.ok) {
const text = await response.text()
console.error('[skatteverket] Draft error:', response.status, text)
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
// Track submission status
await ctx.settings.set(
`submission_${redovisningsperiod}`,
JSON.stringify({
status: 'draft_saved',
redovisare,
redovisningsperiod,
kontrollresultat: data.kontrollresultat,
updatedAt: new Date().toISOString(),
})
)
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Fetch draft ─────────────────────────────────────────────────
{
method: 'GET',
path: '/declaration/draft',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'GET',
`/utkast/${redovisare}/${redovisningsperiod}`
)
if (response.status === 404) {
return NextResponse.json({ data: null })
}
if (!response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Delete draft ────────────────────────────────────────────────
{
method: 'DELETE',
path: '/declaration/draft',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'DELETE',
`/utkast/${redovisare}/${redovisningsperiod}`
)
if (response.status !== 204 && !response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
await ctx.settings.set(`submission_${redovisningsperiod}`, null)
return NextResponse.json({ success: true })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Lock draft for signing ──────────────────────────────────────
// Returns a signeringslänk (deep link) that the user opens
// in a new tab to sign with BankID on Skatteverket's site.
{
method: 'PUT',
path: '/declaration/lock',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'PUT',
`/las/${redovisare}/${redovisningsperiod}`
)
if (!response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
await ctx.settings.set(
`submission_${redovisningsperiod}`,
JSON.stringify({
status: 'draft_locked',
redovisare,
redovisningsperiod,
signeringslank: data.signeringslank,
updatedAt: new Date().toISOString(),
})
)
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Unlock draft ────────────────────────────────────────────────
{
method: 'DELETE',
path: '/declaration/lock',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'DELETE',
`/las/${redovisare}/${redovisningsperiod}`
)
if (response.status !== 204 && !response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
await ctx.settings.set(
`submission_${redovisningsperiod}`,
JSON.stringify({
status: 'draft_saved',
redovisare,
redovisningsperiod,
updatedAt: new Date().toISOString(),
})
)
return NextResponse.json({ success: true })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Fetch submitted declaration ─────────────────────────────────
{
method: 'GET',
path: '/declaration/submitted',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'GET',
`/inlamnat/${redovisare}/${redovisningsperiod}`
)
if (response.status === 404) {
return NextResponse.json({ data: null })
}
if (!response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Fetch decided declaration ───────────────────────────────────
{
method: 'GET',
path: '/declaration/decided',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'GET',
`/beslutat/${redovisare}/${redovisningsperiod}`
)
if (response.status === 404) {
return NextResponse.json({ data: null })
}
if (!response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ══════════════════════════════════════════════════════════════
// AGI (Arbetsgivardeklaration) routes
// ══════════════════════════════════════════════════════════════
// ── AGI: Validate (dry run) ────────────────────────────────────
{
method: 'POST',
path: '/agi/validate',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { arbetsgivare, period, payload } = await parseAGIRequest(request, ctx)
console.log('[skatteverket] AGI validating:', { arbetsgivare, period })
const result = await agiValidate(ctx.supabase, ctx.companyId, arbetsgivare, period, payload)
if (!result.ok) {
console.error('[skatteverket] AGI validate error:', result.status, result.error)
return NextResponse.json(
{ error: `Skatteverket svarade med ${result.status}: ${result.error}` },
{ status: result.status }
)
}
return NextResponse.json({ data: result.data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── AGI: Save draft ────────────────────────────────────────────
{
method: 'POST',
path: '/agi/draft',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { arbetsgivare, period, payload, salaryRunId } = await parseAGIRequest(request, ctx)
console.log('[skatteverket] AGI saving draft:', { arbetsgivare, period })
const result = await agiSaveDraft(ctx.supabase, ctx.companyId, arbetsgivare, period, payload)
if (!result.ok) {
console.error('[skatteverket] AGI draft error:', result.status, result.error)
return NextResponse.json(
{ error: `Skatteverket svarade med ${result.status}: ${result.error}` },
{ status: result.status }
)
}
// Track submission status and inlämningsId
const inlamningId = result.data?.inlamningId
await ctx.settings.set(
`agi_submission_${period}`,
JSON.stringify({
status: 'draft_saved',
arbetsgivare,
period,
inlamningId,
salaryRunId,
kontrollresultat: result.data?.kontrollresultat,
updatedAt: new Date().toISOString(),
})
)
// Update agi_declarations table with submission status
if (salaryRunId) {
await ctx.supabase
.from('agi_declarations')
.update({ status: 'exported' })
.eq('salary_run_id', salaryRunId)
.eq('company_id', ctx.companyId)
}
return NextResponse.json({ data: result.data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── AGI: Get submission ────────────────────────────────────────
{
method: 'GET',
path: '/agi/submission',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const url = new URL(request.url)
const arbetsgivare = url.searchParams.get('arbetsgivare')
const period = url.searchParams.get('period')
const inlamningId = url.searchParams.get('inlamningId')
if (!arbetsgivare || !period || !inlamningId) {
return NextResponse.json(
{ error: 'Saknar parametrar: arbetsgivare, period, inlamningId' },
{ status: 400 }
)
}
const result = await agiGetSubmission(ctx.supabase, ctx.companyId, arbetsgivare, period, inlamningId)
if (!result.ok) {
return NextResponse.json(
{ error: `Skatteverket svarade med ${result.status}: ${result.error}` },
{ status: result.status }
)
}
return NextResponse.json({ data: result.data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── AGI: Delete draft ──────────────────────────────────────────
{
method: 'DELETE',
path: '/agi/draft',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const url = new URL(request.url)
const arbetsgivare = url.searchParams.get('arbetsgivare')
const period = url.searchParams.get('period')
const inlamningId = url.searchParams.get('inlamningId')
if (!arbetsgivare || !period || !inlamningId) {
return NextResponse.json(
{ error: 'Saknar parametrar: arbetsgivare, period, inlamningId' },
{ status: 400 }
)
}
const result = await agiDeleteDraft(ctx.supabase, ctx.companyId, arbetsgivare, period, inlamningId)
if (!result.ok) {
return NextResponse.json(
{ error: `Skatteverket svarade med ${result.status}: ${result.error}` },
{ status: result.status }
)
}
await ctx.settings.set(`agi_submission_${period}`, null)
return NextResponse.json({ success: true })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── AGI: Lock period for signing ───────────────────────────────
{
method: 'PUT',
path: '/agi/lock',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const url = new URL(request.url)
const arbetsgivare = url.searchParams.get('arbetsgivare')
const period = url.searchParams.get('period')
if (!arbetsgivare || !period) {
return NextResponse.json(
{ error: 'Saknar parametrar: arbetsgivare, period' },
{ status: 400 }
)
}
const result = await agiLockPeriod(ctx.supabase, ctx.companyId, arbetsgivare, period)
if (!result.ok) {
return NextResponse.json(
{ error: `Skatteverket svarade med ${result.status}: ${result.error}` },
{ status: result.status }
)
}
await ctx.settings.set(
`agi_submission_${period}`,
JSON.stringify({
status: 'draft_locked',
arbetsgivare,
period,
signeringslank: result.data?.signeringslank,
updatedAt: new Date().toISOString(),
})
)
return NextResponse.json({ data: result.data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── AGI: Unlock period ─────────────────────────────────────────
{
method: 'DELETE',
path: '/agi/lock',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const url = new URL(request.url)
const arbetsgivare = url.searchParams.get('arbetsgivare')
const period = url.searchParams.get('period')
if (!arbetsgivare || !period) {
return NextResponse.json(
{ error: 'Saknar parametrar: arbetsgivare, period' },
{ status: 400 }
)
}
const result = await agiUnlockPeriod(ctx.supabase, ctx.companyId, arbetsgivare, period)
if (!result.ok) {
return NextResponse.json(
{ error: `Skatteverket svarade med ${result.status}: ${result.error}` },
{ status: result.status }
)
}
await ctx.settings.set(
`agi_submission_${period}`,
JSON.stringify({
status: 'draft_saved',
arbetsgivare,
period,
updatedAt: new Date().toISOString(),
})
)
return NextResponse.json({ success: true })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── AGI: Fetch submitted (after BankID signing) ────────────────
{
method: 'GET',
path: '/agi/submitted',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const url = new URL(request.url)
const arbetsgivare = url.searchParams.get('arbetsgivare')
const period = url.searchParams.get('period')
if (!arbetsgivare || !period) {
return NextResponse.json(
{ error: 'Saknar parametrar: arbetsgivare, period' },
{ status: 400 }
)
}
const result = await agiGetSubmitted(ctx.supabase, ctx.companyId, arbetsgivare, period)
if (!result.ok) {
return NextResponse.json(
{ error: `Skatteverket svarade med ${result.status}: ${result.error}` },
{ status: result.status }
)
}
// If we got a kvittensnummer, the AGI has been signed and submitted
if (result.data?.kvittensnummer) {
await ctx.settings.set(
`agi_submission_${period}`,
JSON.stringify({
status: 'signed',
arbetsgivare,
period,
kvittensnummer: result.data.kvittensnummer,
tidpunkt: result.data.tidpunkt,
signerare: result.data.signerare,
updatedAt: new Date().toISOString(),
})
)
// Update agi_declarations with submission receipt
const periodYear = parseInt(period.slice(0, 4))
const periodMonth = parseInt(period.slice(4, 6))
await ctx.supabase
.from('agi_declarations')
.update({
status: 'submitted',
kvittensnummer: result.data.kvittensnummer,
submitted_at: result.data.tidpunkt || new Date().toISOString(),
submitted_by: ctx.userId,
})
.eq('company_id', ctx.companyId)
.eq('period_year', periodYear)
.eq('period_month', periodMonth)
}
return NextResponse.json({ data: result.data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── AGI: Get submission status (local tracking) ────────────────
{
method: 'GET',
path: '/agi/status',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
const url = new URL(request.url)
const period = url.searchParams.get('period')
if (!period) {
return NextResponse.json({ error: 'Saknar parameter: period' }, { status: 400 })
}
const statusJson = await ctx.settings.get<string>(`agi_submission_${period}`)
if (!statusJson) {
return NextResponse.json({ data: null })
}
try {
return NextResponse.json({ data: JSON.parse(statusJson) })
} catch {
return NextResponse.json({ data: null })
}
},
},
],
}
// ── Helpers ───────────────────────────────────────────────────────────
/**
* Parse and validate declaration request body.
* Computes momsuppgift from gnubok's VAT calculation if not provided directly.
*/
async function parseDeclarationRequest(
request: Request,
ctx: ExtensionContext
): Promise<{
redovisare: string
redovisningsperiod: string
momsuppgift: ReturnType<typeof rutorToMomsuppgift>
}> {
const body = await request.json()
const { periodType, year, period } = body as {
periodType: VatPeriodType
year: number
period: number
}
if (!periodType || !year || !period) {
throw new Error('Saknar obligatoriska fält: periodType, year, period')
}
// Get company settings for redovisare formatting
const { data: settings } = await ctx.supabase
.from('company_settings')
.select('org_number, entity_type')
.eq('company_id', ctx.companyId)
.single()
if (!settings?.org_number) {
throw new Error('Organisationsnummer saknas i företagsinställningar')
}
const redovisare = formatRedovisare(settings.org_number, settings.entity_type)
const redovisningsperiod = formatRedovisningsperiod(periodType, year, period)
// Calculate VAT declaration from the general ledger
const declaration = await calculateVatDeclaration(
ctx.supabase,
ctx.companyId,
periodType,
year,
period
)
const momsuppgift = rutorToMomsuppgift(declaration.rutor)
return { redovisare, redovisningsperiod, momsuppgift }
}
/**
* Parse redovisare and redovisningsperiod from query params.
* Used by GET/PUT/DELETE endpoints that don't need a full body.
*/
function parseQueryParams(
request: Request,
ctx: ExtensionContext
): { redovisare: string; redovisningsperiod: string } {
const url = new URL(request.url)
const redovisare = url.searchParams.get('redovisare')
const redovisningsperiod = url.searchParams.get('redovisningsperiod')
if (!redovisare || !redovisningsperiod) {
throw new Error('Saknar obligatoriska parametrar: redovisare, redovisningsperiod')
}
// Suppress unused variable warning — ctx is required by the type signature
void ctx
return { redovisare, redovisningsperiod }
}
/**
* Parse and validate AGI submission request body.
* Loads salary run data and builds the Skatteverket AGI JSON payload.
*/
async function parseAGIRequest(
request: Request,
ctx: ExtensionContext
): Promise<{
arbetsgivare: string
period: string
payload: ReturnType<typeof buildAGIPayload>
salaryRunId: string
}> {
const body = await request.json()
const { salaryRunId } = body as { salaryRunId: string }
if (!salaryRunId) {
throw new Error('Saknar obligatoriskt fält: salaryRunId')
}
// Get company settings for arbetsgivare formatting
const { data: settings } = await ctx.supabase
.from('company_settings')
.select('org_number, entity_type')
.eq('company_id', ctx.companyId)
.single()
if (!settings?.org_number) {
throw new Error('Organisationsnummer saknas i företagsinställningar')
}
// Load salary run
const { data: run, error: runError } = await ctx.supabase
.from('salary_runs')
.select('*')
.eq('id', salaryRunId)
.eq('company_id', ctx.companyId)
.single()
if (runError || !run) {
throw new Error('Lönekörning hittades inte')
}
if (!['review', 'approved', 'paid', 'booked'].includes(run.status)) {
throw new Error('AGI kan bara skickas efter granskning')
}
// Load employees with their data
const { data: runEmployees } = await ctx.supabase
.from('salary_run_employees')
.select('*, employee:employees(personnummer, specification_number, f_skatt_status), line_items:salary_line_items(*)')
.eq('salary_run_id', salaryRunId)
if (!runEmployees || runEmployees.length === 0) {
throw new Error('Inga anställda i lönekörningen')
}
// Build employee data
const employeeData: AGIEmployeeData[] = runEmployees.map(sre => {
const emp = sre.employee as { personnummer: string; specification_number: number; f_skatt_status: string } | null
const lineItems = (sre.line_items || []) as Array<Record<string, unknown>>
const sumByType = (types: string[]) =>
lineItems
.filter(li => types.includes(li.item_type as string))
.reduce((sum, li) => sum + ((li.amount as number) || 0), 0)
return {
personnummer: emp?.personnummer || '',
specificationNumber: emp?.specification_number || 0,
grossSalary: sre.gross_salary,
taxWithheld: sre.tax_withheld,
avgifterBasis: sre.avgifter_basis,
fSkattPayment: emp?.f_skatt_status === 'f_skatt' ? sre.gross_salary : undefined,
benefitCar: sumByType(['benefit_car']) || undefined,
benefitHousing: sumByType(['benefit_housing']) || undefined,
benefitMeals: sumByType(['benefit_meals']) || undefined,
benefitOther: sumByType(['benefit_wellness', 'benefit_other']) || undefined,
sickDays: sre.sick_days > 0 ? sre.sick_days : undefined,
vabDays: sre.vab_days > 0 ? sre.vab_days : undefined,
parentalDays: sre.parental_days > 0 ? sre.parental_days : undefined,
}
})
// Build totals with avgifter breakdown by category
const avgifterByCategory: AGITotals['avgifterByCategory'] = {}
for (const sre of runEmployees) {
const dbCategory = sre.avgifter_category as string | null
const category = dbCategory
? (dbCategory === 'reduced_65plus' ? 'reduced65plus' : dbCategory === 'vaxa_stod' ? 'standard' : dbCategory)
: (sre.avgifter_rate <= 0.1022 ? 'reduced65plus' : sre.avgifter_rate <= 0.2082 ? 'youth' : 'standard')
const cat = avgifterByCategory[category as keyof typeof avgifterByCategory] || { basis: 0, amount: 0 }
cat.basis += sre.avgifter_basis
cat.amount += sre.avgifter_amount
;(avgifterByCategory as Record<string, { basis: number; amount: number }>)[category] = cat
}
const totalAvgifterAmount = Object.values(avgifterByCategory).reduce(
(sum, cat) => sum + (cat?.amount ?? 0),
0
)
// FK499 — sjuklönekostnad summed from sick_day2_14 line items
let totalSjuklonekostnad = 0
for (const sre of runEmployees) {
const lineItems = (sre.line_items || []) as Array<Record<string, unknown>>
for (const li of lineItems) {
if (li.item_type === 'sick_day2_14') {
totalSjuklonekostnad += Math.abs((li.amount as number) || 0)
}
}
}
const totals: AGITotals = {
totalTax: run.total_tax,
totalAvgifterBasis: runEmployees.reduce((s: number, e: { avgifter_basis: number }) => s + e.avgifter_basis, 0),
totalAvgifterAmount: Math.round(totalAvgifterAmount * 100) / 100,
totalSjuklonekostnad: Math.round(totalSjuklonekostnad * 100) / 100,
avgifterByCategory,
}
// Check if this is a correction
const { data: existingAgi } = await ctx.supabase
.from('agi_declarations')
.select('id, status')
.eq('company_id', ctx.companyId)
.eq('period_year', run.period_year)
.eq('period_month', run.period_month)
.in('status', ['submitted', 'accepted'])
.single()
const isCorrection = !!existingAgi
const arbetsgivare = formatRedovisare(settings.org_number, settings.entity_type)
const period = formatRedovisningsperiod('monthly', run.period_year, run.period_month)
const payload = buildAGIPayload(employeeData, totals, isCorrection)
return { arbetsgivare, period, payload, salaryRunId }
}
/**
* Convert Skatteverket errors to appropriate HTTP responses.
*/
function handleSkvError(err: unknown): NextResponse {
if (err instanceof SkatteverketAuthError) {
const status = err.code === 'NOT_CONNECTED' ? 401
: err.code === 'BEHORIGHET_SAKNAS' ? 403
: err.code === 'SESSION_EXPIRED' || err.code === 'REFRESH_EXHAUSTED' ? 401
: 403
return NextResponse.json(
{ error: err.message, code: err.code },
{ status }
)
}
console.error('[skatteverket] API error:', err)
return NextResponse.json(
{ error: err instanceof Error ? err.message : 'Okänt fel' },
{ status: 500 }
)
}