Files
accounted/lib/events/types.ts
T
Jakob WennbergandClaude Opus 4.7 f3fd4c0822 feat(salary, skatteverket): per-day absence + AGI Frånvarouppgift + skattekonto + hardening (#388)
* feat(salary): per-day absence tracking with calendar UX

Replace aggregated-day absence counts with per-day records so payroll
calculations can correctly enforce Swedish legal rules that depend on
actual dates: karensavdrag once per sjuklöneperiod, återinsjuknande
within 5 calendar days, allmänt högriskskydd cap of 10 karensavdrag per
rolling 12 months, day-8 läkarintyg flag, day-15 transition to
Försäkringskassan.

Adds:
- salary_absence_days table (RLS, dedup unique on employee+date+type)
- /api/salary/employees/[id]/absence CRUD route
- deriveAbsenceLineItems helper that walks per-day records into
  sjuklöneperioder and emits correctly-classified line items, with the
  existing absence-calculator formulas reused for VAB / parental
- Per-employee pay-spec detail page with month-grid AbsenceCalendar
- Calculate route now derives line items from the calendar before
  running the salary engine, replacing the prior sumQuantity model
- Salary run GET surfaces the formatted Skatteverket arbetsgivare ID
  so downstream UI can build extension URLs without a second round-trip
- GET /salary/runs/[id]/employees/[employeeId] for the detail page

Tests: 15 new unit tests covering segment merge, återinsjuknande
within 5 days, högriskskydd cap, FK transition flag, läkarintyg flag,
VAB/parental semesterlönegrundande ceilings.

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

* feat(skatteverket): harden API client + add NEXT_PUBLIC_SKATTEVERKET_ENABLED feature flag

Three hardening fixes from the prior audit, plus a runtime extension
toggle for phased rollout.

api-client.ts:
- Map 429 to a new SkatteverketAuthError code RATE_LIMITED with a
  Swedish user message. The 4 req/sec local rate limiter normally
  prevents this, but the per-consumer gateway quota can still hit.
- Extend the error union with TOKEN_CORRUPTED for the token-store fix
  below.

token-store.ts:
- Surface decryption failures instead of silently returning null. A
  rotated key or tampered ciphertext used to look like "not connected";
  callers now get TOKEN_CORRUPTED with a clear "anslut igen med BankID"
  message and a structured log line for ops.

Extension dispatcher (app/api/extensions/ext/[...path]/route.ts):
- Per-extension feature flag table. When NEXT_PUBLIC_SKATTEVERKET_ENABLED
  is not exactly "true", the dispatcher returns 503 with code
  EXTENSION_DISABLED, letting ops disable a single integration mid-
  rollout without redeploying or removing it from extensions.config.json.
  UI panels (SkatteverketPanel, AGIPanel) detect the 503 and render an
  empty state.

Tests: 7 api-client cases (401/403/403-Behörighet/429/5xx/200/auth-error
codes) + 2 token-store cases (no-row → null, corrupted → TOKEN_CORRUPTED).

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

* feat(salary): emit AGI Frånvarouppgift per SKV 4785, add AGIPanel for one-click submission

AGI XML upgrade:
- Emit <gem:Franvarouppgift> top-level blocks for VAB and parental
  leave events sourced from salary_absence_days, per SKV 4785 +
  technical doc. Element order matches the spec example file.
  TILLFALLIG_FORALDRAPENNING for VAB / FORALDRAPENNING for parental,
  with FranvaroTimmarTFP (FK825) or FranvaroTimmarFP (FK827) for
  hours. Stable 1-based specifikationsnummer per (employee, period),
  date-sorted. Skipped entirely for periods before 202501.
- Sick days are NOT emitted (they go to Försäkringskassan).
- FK499 TotalSjuklonekostnad now derived from sick_day2_14.quantity
  × dailyRate × 0.80 instead of Math.abs(amount). The line-item
  amount is the net deduction (lostPay − sjuklon), not the cost,
  so the prior formula understated by a factor of four.

AGI submission UI:
- New AGIPanel mirroring SkatteverketPanel's validate → draft → lock
  → BankID-sign → poll-submitted flow. Detects 503 EXTENSION_DISABLED
  and renders a clear empty state. Replaces the bare "Skicka till
  Skatteverket" button on /salary/runs/[id], keeping the AGI XML
  download as a sibling for archival / manual upload fallback.
- Salary run rows now link to the per-employee detail page added in
  the previous commit.

Tests: 14 new agi-xml cases covering element order, type↔hour-field
mapping, specifikationsnummer ordering, fractional-hour formatting,
range clamping (0.01-24.00), period guard at 202501 boundary,
placement after Blankett blocks, multi-employee date ordering,
required-fields invariant, omission when no events.

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

* feat(skatteverket): skattekonto integration — read-only saldo + transactions, daily sync, per-row bokför

Adds read-only Skattekonto v2.1 access via the existing BankID OAuth
flow (extends the OAuth scope with `skattekonto`). Daily background
sync pulls saldo + transactions, dedupes on (company_id, dedup_key),
and surfaces the data in a /skattekonto dashboard plus a settings
panel for connection management.

Backend:
- skattekonto-client.ts: GET /skattekonton/{omfragad}/saldo and
  /transaktioner. Felkod 1–5 mapped to Swedish messages via dedicated
  SkatteverketSkattekontoError.
- skattekonto-sync.ts: parallel saldo + transaktioner fetch, UPSERT
  on (company_id, dedup_key) so kommande rows graduate to tidigare
  in place. Dedup key uses transaktionsidentitet when available, else
  sha256 of (date|amount|text). Caches saldo snapshot in extension_data.
  Emits skattekonto.synced / balance.changed (sign flip) /
  transaction.upcoming (first appearance) / connection.expired.
- skattekonto-booking.ts: keyword→counter-account rules with AB/EF
  differentiation (2510 vs 2012 for preliminärskatt; 2731/2710/2650
  for arbetsgivaravgifter/avdragen skatt/moms; 8423/8313 for
  kostnads-/intäktsränta). Creates a draft journal entry against
  BAS 1630, leaves it for the user to review and commit. Throws
  NO_COUNTER_ACCOUNT instead of guessing when no rule matches.
- Daily cron at 0 4 * * * (Swedish 06:00). Double-gated by
  CRON_SECRET and NEXT_PUBLIC_SKATTEVERKET_ENABLED. Per-company
  cooldown of 1 hour, time budget 50s, distinct `expired` status
  for token-exhaustion separate from generic errors.

Database:
- skattekonto_transactions: company-scoped with RLS, unique
  (company_id, dedup_key), indexed on (company_id, date DESC) and
  (company_id, status). journal_entry_id FK with ON DELETE SET NULL
  so a row can be re-bokförd after entry deletion.

Frontend:
- /skattekonto/page.tsx: dashboard with saldo card, transactions list
  (booked + upcoming), per-row "Bokför" action.
- /settings/skatteverket: connection panel showing scope/expiry.
- Extension toggle in SettingsSidebar (gated by ENABLED_EXTENSION_IDS).

Tests: 9 booking-rule cases (counter-account guessing, AB/EF
divergence, no-match throw) + 7 mapper cases (dedup key stability,
sign convention, kommande→tidigare graduation).

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

* fix: address PR review findings

Build:
- Fix Next.js build failure: Zod refuses .partial() on a refined schema.
  Replace AbsenceRangeQuerySchema.partial().extend(...) in the absence
  DELETE handler with a fresh z.object that defines its own optional
  fields.

Greptile findings (PR #388):
- skattekonto_transactions UPDATE policy was missing WITH CHECK; without
  it a user could mutate company_id to one they don't belong to. Edit
  the original migration for fresh applies + add a follow-up migration
  that drops/recreates the policy with both clauses (already applied
  to prod via Supabase MCP).
- FK499 TotalSjuklonekostnad now reads sjuklonRate from
  run.calculation_params (snapshot taken at calc time) instead of a
  hardcoded 0.80, so an operator override (e.g. CBA-specific rate) is
  honored. Falls back to 0.80 for older runs without the snapshot.
- Rename NEXT_PUBLIC_SKATTEVERKET_ENABLED → SKATTEVERKET_ENABLED so the
  flag is server-side only. NEXT_PUBLIC_* vars are inlined into the
  client bundle at build time, which would create split-brain (server
  503 vs client still rendering enabled flow) on a flag flip without
  redeploy. UI panels detect 503 by response code, not by reading the
  env directly, so no client-visible change is needed.
- Add pg-real RLS smoke tests for both new tables (salary_absence_days
  and skattekonto_transactions): tenant SELECT isolation, UPDATE WITH
  CHECK enforcement, unique-constraint enforcement, cross-tenant dedup
  key allowed.

Swedish compliance review:
- Document the högriskskydd cap interpretation in
  derive-absence-line-items.ts. We count *sjuklöneperioder* in the
  rolling 12-month window, matching the law's plain reading
  ("från och med den 11:e sjukperioden ... görs inget karensavdrag").
  An alternative reading counts only periods that actually had karens
  deducted; that requires persisting per-period karens-deduction state,
  which gnubok doesn't yet do. The period-count reading can over-
  suppress, never under-suppress, so it's the safer default.

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

* fix(test): inline skattekonto fixtures so core-only CI runs without dev_docs

dev_docs/ is gitignored, so the skattekonto-mappers test failed in CI
when it tried to readFileSync from dev_docs/skattekonto(2.1.0)/examples/.
Inline the saldoResponse + transaktionerResponse fixtures verbatim
from the spec; the test still verifies our mappers + dedup-key logic
against the same shape.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-04 19:01:21 +02:00

121 lines
7.6 KiB
TypeScript

import type {
JournalEntry,
Invoice,
Transaction,
Customer,
FiscalPeriod,
DocumentAttachment,
Receipt,
CreditNote,
ReconciliationMethod,
InvoiceInboxItem,
SupplierInvoice,
AIProposal,
AIRequest,
} from '@/types'
// ============================================================
// Core Event Types — discriminated union of all system events
// ============================================================
export type CoreEvent =
// Bookkeeping
| { type: 'journal_entry.drafted'; payload: { entry: JournalEntry; userId: string; companyId: string } }
| { type: 'journal_entry.committed'; payload: { entry: JournalEntry; userId: string; companyId: string } }
| { type: 'journal_entry.corrected'; payload: { original: JournalEntry; storno: JournalEntry; corrected: JournalEntry; userId: string; companyId: string } }
| { type: 'journal_entry.reversed'; payload: { originalEntry: JournalEntry; reversalEntry: JournalEntry; userId: string; companyId: string } }
| { type: 'journal_entry.deleted'; payload: { entryId: string; voucherSeries: string; voucherNumber: number; userId: string; companyId: string } }
// Documents
| { type: 'document.uploaded'; payload: { document: DocumentAttachment; userId: string; companyId: string } }
| { type: 'document.accessed'; payload: { document: { id: string; file_name: string }; userId: string; companyId: string } }
// Invoicing
| { type: 'invoice.created'; payload: { invoice: Invoice; userId: string; companyId: string } }
| { type: 'invoice.sent'; payload: { invoice: Invoice; userId: string; companyId: string } }
| { type: 'credit_note.created'; payload: { creditNote: CreditNote; userId: string; companyId: string } }
// Banking
| { type: 'transaction.synced'; payload: { transactions: Transaction[]; userId: string; companyId: string } }
| { type: 'transaction.categorized'; payload: { transaction: Transaction; account: string; taxCode: string; userId: string; companyId: string } }
| { type: 'transaction.reconciled'; payload: { transaction: Transaction; journalEntryId: string; method: ReconciliationMethod; userId: string; companyId: string } }
// Periods
| { type: 'period.locked'; payload: { period: FiscalPeriod; userId: string; companyId: string } }
| { type: 'period.unlocked'; payload: { period: FiscalPeriod; userId: string; companyId: string } }
| { type: 'period.year_closed'; payload: { period: FiscalPeriod; userId: string; companyId: string } }
// Customers
| { type: 'customer.created'; payload: { customer: Customer; userId: string; companyId: string } }
// Receipts
| { type: 'receipt.extracted'; payload: {
receipt: Receipt;
documentId: string | null;
confidence: number;
userId: string;
companyId: string;
}}
| { type: 'receipt.matched'; payload: {
receipt: Receipt;
transaction: Transaction;
confidence: number;
autoMatched: boolean;
userId: string;
companyId: string;
}}
| { type: 'receipt.confirmed'; payload: {
receipt: Receipt;
businessTotal: number;
privateTotal: number;
userId: string;
companyId: string;
}}
// Supplier Invoice Lifecycle
| { type: 'supplier_invoice.registered'; payload: { supplierInvoice: SupplierInvoice; userId: string; companyId: string } }
| { type: 'supplier_invoice.approved'; payload: { supplierInvoice: SupplierInvoice; userId: string; companyId: string } }
| { type: 'supplier_invoice.paid'; payload: { supplierInvoice: SupplierInvoice; paymentAmount: number; userId: string; companyId: string } }
| { type: 'supplier_invoice.credited'; payload: { supplierInvoice: SupplierInvoice; creditNote: SupplierInvoice; userId: string; companyId: string } }
| { type: 'supplier_invoice.uncredited'; payload: { supplierInvoice: SupplierInvoice; reversedCreditNoteId: string; reversalEntryId: string | null; userId: string; companyId: string } }
// Payment Matching
| { type: 'invoice.match_confirmed'; payload: { invoice: Invoice; transaction: Transaction; userId: string; companyId: string } }
| { type: 'supplier_invoice.match_confirmed'; payload: { supplierInvoice: SupplierInvoice; transaction: Transaction; userId: string; companyId: string } }
// Supplier Invoice Inbox
| { type: 'supplier_invoice.received'; payload: { inboxItem: InvoiceInboxItem; userId: string; companyId: string } }
| { type: 'supplier_invoice.extracted'; payload: { inboxItem: InvoiceInboxItem; confidence: number; userId: string; companyId: string } }
| { type: 'supplier_invoice.confirmed'; payload: { inboxItem: InvoiceInboxItem; supplierInvoice: SupplierInvoice; userId: string; companyId: string } }
// Generic inbox classification (fires for all document_types after classify)
| { type: 'inbox_item.classified'; payload: { inboxItem: InvoiceInboxItem; documentType: 'supplier_invoice' | 'receipt' | 'government_letter' | 'unknown'; confidence: number | null; correlationId: string; userId: string; companyId: string } }
// Salary
| { type: 'salary_run.created'; payload: { salaryRunId: string; periodYear: number; periodMonth: number; userId: string; companyId: string } }
| { type: 'salary_run.approved'; payload: { salaryRunId: string; approvedBy: string; userId: string; companyId: string } }
| { type: 'salary_run.booked'; payload: { salaryRunId: string; entryIds: string[]; userId: string; companyId: string } }
| { type: 'agi.generated'; payload: { agiId: string; periodYear: number; periodMonth: number; userId: string; companyId: string } }
| { type: 'agi.submitted'; payload: { salaryRunId: string; periodYear: number; periodMonth: number; userId: string; companyId: string } }
// Skatteverket — Skattekonto sync
| { type: 'skattekonto.synced'; payload: { booked: number; upcoming: number; balanceSkv: number; balanceKfm: number; userId: string; companyId: string } }
| { type: 'skattekonto.balance.changed'; payload: { previousBalance: number; currentBalance: number; userId: string; companyId: string } }
| { type: 'skattekonto.transaction.upcoming'; payload: { transaktionsdatum: string; forfallodatum: string; transaktionstext: string; beloppSkatteverket: number; userId: string; companyId: string } }
| { type: 'skattekonto.connection.expired'; payload: { reason: 'REFRESH_EXHAUSTED' | 'SESSION_EXPIRED' | 'TOKEN_CORRUPTED'; userId: string; companyId: string } }
// Company & account lifecycle
| { type: 'company.deleted'; payload: { companyId: string; userId: string; archivedAt: string } }
| { type: 'account.deleted'; payload: { userId: string; deletedAt: string } }
// AI agent flow (receipts v1)
| { type: 'ai_proposal.generated'; payload: { proposal: AIProposal; userId: string; companyId: string } }
| { type: 'ai_proposal.accepted'; payload: { proposal: AIProposal; appliedEntry: JournalEntry | null; userId: string; companyId: string } }
| { type: 'ai_proposal.rejected'; payload: { proposal: AIProposal; userId: string; companyId: string } }
| { type: 'ai_request.created'; payload: { request: AIRequest; userId: string; companyId: string } }
// ============================================================
// Helper Types
// ============================================================
/** All possible event type strings */
export type CoreEventType = CoreEvent['type']
/** Extract the payload type for a given event type */
export type EventPayload<T extends CoreEventType> = Extract<CoreEvent, { type: T }>['payload']
/** Handler function for a specific event type */
export type EventHandler<T extends CoreEventType> = (payload: EventPayload<T>) => Promise<void> | void
/** Subscription: event type + handler */
export interface EventSubscription<T extends CoreEventType = CoreEventType> {
eventType: T
handler: EventHandler<T>
}