Files
accounted/extensions/general/skatteverket/lib/api-client.ts
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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

242 lines
7.8 KiB
TypeScript

import crypto from 'crypto'
import type { SupabaseClient } from '@supabase/supabase-js'
import { refreshAccessToken } from './oauth'
import { getTokens, storeTokens } from './token-store'
import type { SkatteverketTokens } from '../types'
/**
* Skatteverket API client.
*
* Handles:
* - Automatic token refresh (transparent to callers)
* - Required API gateway headers
* - Rate limiting (4 req/sec per consumer)
* - Correlation ID generation
*/
const DEFAULT_API_BASE_URL = 'https://api.test.skatteverket.se/momsdeklaration/v1'
const MAX_REFRESH_COUNT = 10
const TOKEN_REFRESH_MARGIN_MS = 5 * 60 * 1000 // Refresh 5 min before expiry
// Simple in-memory token bucket for 4 req/sec rate limit
let lastRequestTime = 0
const MIN_REQUEST_INTERVAL_MS = 250 // 1000ms / 4 = 250ms
function getApiBaseUrl(): string {
return process.env.SKATTEVERKET_API_BASE_URL || DEFAULT_API_BASE_URL
}
function getApiGwClientId(): string {
const id = process.env.SKATTEVERKET_APIGW_CLIENT_ID
if (!id) throw new Error('SKATTEVERKET_APIGW_CLIENT_ID is required')
return id
}
function getApiGwClientSecret(): string {
const secret = process.env.SKATTEVERKET_APIGW_CLIENT_SECRET
if (!secret) throw new Error('SKATTEVERKET_APIGW_CLIENT_SECRET is required')
return secret
}
/**
* Ensure rate limit compliance (4 req/sec).
* Delays if the last request was too recent.
*/
async function enforceRateLimit(): Promise<void> {
const now = Date.now()
const elapsed = now - lastRequestTime
lastRequestTime = now // Claim the slot immediately to prevent concurrent bypass
if (elapsed < MIN_REQUEST_INTERVAL_MS) {
await new Promise(resolve => setTimeout(resolve, MIN_REQUEST_INTERVAL_MS - elapsed))
}
}
// Coalesce concurrent refresh attempts within this Node.js process. Without
// this, two parallel SKV requests from the same user (e.g. rapid UI clicks)
// would both call SKV's /token endpoint with the same refresh_token; SKV
// rotates that token on first use, so the second call would fail with 401.
// Cross-process races (separate Vercel function instances) are mitigated by
// the re-read inside the critical section: if another process refreshed
// while we waited on the network, we just use that newer token.
const refreshInFlight = new Map<string, Promise<string>>()
/**
* Get a valid access token, refreshing if needed.
* Throws if no tokens exist or refresh is exhausted.
*/
async function getValidToken(
supabase: SupabaseClient,
userId: string
): Promise<string> {
const tokens = await getTokens(supabase, userId)
if (!tokens) {
throw new SkatteverketAuthError(
'Inte ansluten till Skatteverket. Anslut med BankID först.',
'NOT_CONNECTED'
)
}
// Token still valid (with 5-min margin)
if (tokens.expires_at > Date.now() + TOKEN_REFRESH_MARGIN_MS) {
return tokens.access_token
}
// Need refresh — coalesce concurrent attempts.
const inFlight = refreshInFlight.get(userId)
if (inFlight) return inFlight
const promise = refreshTokenForUser(supabase, userId)
.finally(() => refreshInFlight.delete(userId))
refreshInFlight.set(userId, promise)
return promise
}
async function refreshTokenForUser(
supabase: SupabaseClient,
userId: string,
): Promise<string> {
// Re-read after entering the critical section. Another process may have
// refreshed while we were waiting; if so, the row now has a new
// refresh_token and a future expiry — just hand it back.
const tokens = await getTokens(supabase, userId)
if (!tokens) {
throw new SkatteverketAuthError(
'Inte ansluten till Skatteverket. Anslut med BankID först.',
'NOT_CONNECTED'
)
}
if (tokens.expires_at > Date.now() + TOKEN_REFRESH_MARGIN_MS) {
return tokens.access_token
}
if (!tokens.refresh_token) {
throw new SkatteverketAuthError(
'Sessionen har gått ut. Logga in med BankID igen.',
'SESSION_EXPIRED'
)
}
if (tokens.refresh_count >= MAX_REFRESH_COUNT) {
throw new SkatteverketAuthError(
'Maximalt antal förnyelser uppnått. Logga in med BankID igen.',
'REFRESH_EXHAUSTED'
)
}
const refreshed = await refreshAccessToken(tokens.refresh_token, tokens.refresh_count)
const updatedTokens: SkatteverketTokens = {
...refreshed,
scope: tokens.scope,
}
await storeTokens(supabase, userId, updatedTokens)
return updatedTokens.access_token
}
/**
* Make an authenticated request to the Skatteverket API.
*
* Automatically handles:
* - Token refresh if expired
* - Required headers (Client_Id, Client_Secret, correlation ID)
* - Rate limiting
*/
export async function skvRequest(
supabase: SupabaseClient,
userId: string,
method: string,
path: string,
body?: unknown,
options?: { baseUrl?: string }
): Promise<Response> {
const accessToken = await getValidToken(supabase, userId)
await enforceRateLimit()
const url = `${options?.baseUrl || getApiBaseUrl()}${path}`
const headers: Record<string, string> = {
'Authorization': `Bearer ${accessToken}`,
'Client_Id': getApiGwClientId(),
'Client_Secret': getApiGwClientSecret(),
'skv_client_correlation_id': crypto.randomUUID(),
}
if (body !== undefined) {
headers['Content-Type'] = 'application/json'
}
const response = await fetch(url, {
method,
headers,
body: body !== undefined ? JSON.stringify(body) : undefined,
})
// Handle Skatteverket-specific auth/throttle errors uniformly so callers
// can catch a single error type rather than parsing status codes inline.
if (response.status === 401) {
throw new SkatteverketAuthError(
'Sessionen har gått ut. Logga in med BankID igen.',
'SESSION_EXPIRED'
)
}
if (response.status === 403) {
const text = await response.text()
// Behörighet saknas — user is authenticated but not authorized for this company
if (text.includes('Behörighet') || text.includes('behörighet')) {
throw new SkatteverketAuthError(
'Du har inte behörighet att agera för detta företag hos Skatteverket. ' +
'Kontrollera att du är registrerad som firmatecknare eller deklarationsombud.',
'BEHORIGHET_SAKNAS'
)
}
throw new SkatteverketAuthError(
`Åtkomst nekad av Skatteverket (403): ${text}`,
'ACCESS_DENIED'
)
}
if (response.status === 429) {
// Skatteverket may include a Retry-After header. We surface a generic
// Swedish message — callers can inspect the header on the thrown error
// if they need to schedule a retry. The 4 req/sec local rate limiter
// should normally prevent this; a 429 here implies the per-consumer
// gateway quota was exceeded.
throw new SkatteverketAuthError(
'Skatteverket är överbelastat eller har strypt anropen. Försök igen om en stund.',
'RATE_LIMITED'
)
}
return response
}
/**
* Structured error for Skatteverket auth/access/throttle issues.
* The `code` field helps the frontend show appropriate UI.
*
* Codes:
* NOT_CONNECTED — no tokens stored; user needs to run BankID flow
* SESSION_EXPIRED — 401 from SKV; refresh exhausted or token rejected
* REFRESH_EXHAUSTED — refresh count hit cap (10) before user re-auth
* BEHORIGHET_SAKNAS — 403 with "Behörighet" body; user not authorized
* for this company at SKV (firmatecknare / ombud)
* ACCESS_DENIED — generic 403
* RATE_LIMITED — 429 from SKV API gateway
* TOKEN_CORRUPTED — stored tokens cannot be decrypted (key rotated
* or row tampered with); user must reconnect
*/
export class SkatteverketAuthError extends Error {
constructor(
message: string,
public readonly code:
| 'NOT_CONNECTED'
| 'SESSION_EXPIRED'
| 'REFRESH_EXHAUSTED'
| 'BEHORIGHET_SAKNAS'
| 'ACCESS_DENIED'
| 'RATE_LIMITED'
| 'TOKEN_CORRUPTED'
) {
super(message)
this.name = 'SkatteverketAuthError'
}
}