* 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>
276 lines
9.0 KiB
TypeScript
276 lines
9.0 KiB
TypeScript
import { describe, it, expect, vi, beforeEach } from 'vitest'
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import type { SupabaseClient } from '@supabase/supabase-js'
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import {
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findSettingsMissingUpcomingDeadlines,
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generateTaxDeadlinesForUser,
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getExpectedUpcomingDeadlineKeys,
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shouldRegenerateTaxDeadlines,
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} from '../deadline-generator'
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import type { CompanySettingsForDeadlines } from '../deadline-config'
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const SETTINGS: CompanySettingsForDeadlines = {
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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: true,
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pays_salaries: true,
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fiscal_year_start_month: 1,
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vat_taxable_base_over_40m: false,
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vat_has_eu_trade: false,
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vat_filing_method: 'electronic',
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periodisk_sammanstallning_enabled: false,
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periodisk_sammanstallning_period: 'monthly',
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periodisk_sammanstallning_filing_method: 'electronic',
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}
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// Future year so generated dates are never skipped as "in the past".
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const FUTURE_YEAR = new Date().getFullYear() + 1
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/**
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* Recording mock: captures the order of insert/delete operations and the
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* insert payload, so the tests can assert the insert-first/delete-after
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* ordering that prevents regeneration failures from wiping deadlines.
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*/
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function makeRecordingSupabase(opts: {
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insertError?: { code: string; message: string }
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completedRows?: Array<{ tax_deadline_type: string; tax_period: string }>
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} = {}) {
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const calls: string[] = []
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let insertPayload: Array<Record<string, unknown>> | null = null
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const from = vi.fn(() => {
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const chain: Record<string, ReturnType<typeof vi.fn>> = {}
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let isDelete = false
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const self = () => chain
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chain.insert = vi.fn((rows: Array<Record<string, unknown>>) => {
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calls.push('insert')
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insertPayload = rows
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return {
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select: vi.fn(async () =>
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opts.insertError
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? { data: null, error: opts.insertError }
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: { data: rows.map((_, i) => ({ id: `new-${i}` })), error: null }
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),
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}
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})
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chain.delete = vi.fn(() => {
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calls.push('delete')
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isDelete = true
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return chain
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})
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chain.eq = vi.fn(self)
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chain.gte = vi.fn(self)
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chain.lte = vi.fn(self)
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chain.not = vi.fn((...args: unknown[]) => {
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calls.push(`not(${String(args[2]).slice(0, 20)}…)`)
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return chain
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})
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chain.select = vi.fn(() => {
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if (isDelete) {
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return Promise.resolve({ data: [{ id: 'old-1' }, { id: 'old-2' }], error: null })
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}
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return chain
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})
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chain.then = vi.fn((resolve: (value: unknown) => unknown) => Promise.resolve({
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data: opts.completedRows ?? [],
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error: null,
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}).then(resolve))
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return chain
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})
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return {
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supabase: { from } as unknown as SupabaseClient,
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calls,
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getInsertPayload: () => insertPayload,
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}
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}
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beforeEach(() => {
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vi.clearAllMocks()
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})
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describe('generateTaxDeadlinesForUser', () => {
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it('inserts replacement rows before deleting the old set', async () => {
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const { supabase, calls } = makeRecordingSupabase()
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const result = await generateTaxDeadlinesForUser(supabase, 'company-1', SETTINGS, [FUTURE_YEAR])
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expect(calls[0]).toBe('insert')
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expect(calls[1]).toBe('delete')
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expect(result.created).toBeGreaterThan(0)
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expect(result.deleted).toBe(2)
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})
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it('excludes the newly inserted rows from the delete', async () => {
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const { supabase, calls } = makeRecordingSupabase()
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await generateTaxDeadlinesForUser(supabase, 'company-1', SETTINGS, [FUTURE_YEAR])
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expect(calls.some((c) => c.startsWith('not('))).toBe(true)
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})
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it('builds rows owned by company_id, without a user_id field', async () => {
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const { supabase, getInsertPayload } = makeRecordingSupabase()
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await generateTaxDeadlinesForUser(supabase, 'company-1', SETTINGS, [FUTURE_YEAR])
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const rows = getInsertPayload()
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expect(rows).not.toBeNull()
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for (const row of rows!) {
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expect(row.company_id).toBe('company-1')
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expect('user_id' in row).toBe(false)
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expect(row.source).toBe('system')
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expect(row.is_auto_generated).toBe(true)
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}
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})
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it('does not delete existing deadlines when the insert fails', async () => {
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const { supabase, calls } = makeRecordingSupabase({
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insertError: { code: '23502', message: 'null value in column "user_id"' },
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})
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await expect(
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generateTaxDeadlinesForUser(supabase, 'company-1', SETTINGS, [FUTURE_YEAR])
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).rejects.toMatchObject({ code: '23502' })
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expect(calls).toContain('insert')
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expect(calls).not.toContain('delete')
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})
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it('does not replace a completed future obligation with a new pending row', async () => {
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const completedPeriod = `${FUTURE_YEAR}-01`
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const { supabase, getInsertPayload } = makeRecordingSupabase({
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completedRows: [{ tax_deadline_type: 'f_skatt', tax_period: completedPeriod }],
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})
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await generateTaxDeadlinesForUser(supabase, 'company-1', SETTINGS, [FUTURE_YEAR])
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expect(getInsertPayload()).not.toContainEqual(expect.objectContaining({
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tax_deadline_type: 'f_skatt',
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tax_period: completedPeriod,
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}))
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})
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})
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describe('findSettingsMissingUpcomingDeadlines', () => {
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const fromDate = new Date(2030, 0, 1)
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const years = [2030]
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function rowsFor(companyId: string, keys: Set<string>, isCompleted = false) {
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return Array.from(keys, (key, index) => {
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const [taxDeadlineType, taxPeriod, dueDate] = key.split(':')
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return {
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id: `${companyId}-${index}`,
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company_id: companyId,
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tax_deadline_type: taxDeadlineType,
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tax_period: taxPeriod,
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due_date: dueDate,
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is_completed: isCompleted,
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}
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})
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}
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it('returns only companies missing at least one expected obligation', () => {
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const settings = [
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{ company_id: 'company-1', ...SETTINGS },
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{ company_id: 'company-2', ...SETTINGS },
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]
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const completeRows = rowsFor(
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'company-1',
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getExpectedUpcomingDeadlineKeys(SETTINGS, years, fromDate),
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)
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expect(findSettingsMissingUpcomingDeadlines(
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settings,
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completeRows,
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years,
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fromDate,
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)).toEqual([settings[1]])
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})
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it('repairs a company that has F-tax deadlines but is missing VAT deadlines', () => {
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const settings = [{ company_id: 'company-1', ...SETTINGS }]
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const expectedKeys = getExpectedUpcomingDeadlineKeys(SETTINGS, years, fromDate)
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const fTaxRows = rowsFor(
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'company-1',
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new Set(Array.from(expectedKeys).filter((key) => key.startsWith('f_skatt:'))),
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)
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expect(findSettingsMissingUpcomingDeadlines(
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settings,
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fTaxRows,
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years,
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fromDate,
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)).toEqual(settings)
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})
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it('repairs a company whose rows carry dates from a superseded schedule', () => {
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const settings = [{ company_id: 'company-1', ...SETTINGS }]
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const staleRows = rowsFor(
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'company-1',
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getExpectedUpcomingDeadlineKeys(SETTINGS, years, fromDate),
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).map((row) => ({ ...row, due_date: '2030-12-31' }))
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expect(findSettingsMissingUpcomingDeadlines(
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settings,
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staleRows,
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years,
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fromDate,
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)).toEqual(settings)
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})
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it('treats a completed obligation as satisfied even with a superseded due date', () => {
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// A filed (is_completed) row keeps its old statutory date. The generator
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// never replaces completed rows, so flagging it by date would make the
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// repair loop re-run for this company every day without converging.
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const settings = [{ company_id: 'company-1', ...SETTINGS }]
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const completedStaleRows = rowsFor(
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'company-1',
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getExpectedUpcomingDeadlineKeys(SETTINGS, years, fromDate),
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true,
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).map((row) => ({ ...row, due_date: '2029-01-15' }))
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expect(findSettingsMissingUpcomingDeadlines(
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settings,
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completedStaleRows,
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years,
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fromDate,
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)).toEqual([])
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})
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it('still repairs missing pending obligations when other obligations are completed', () => {
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const settings = [{ company_id: 'company-1', ...SETTINGS }]
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const expectedKeys = getExpectedUpcomingDeadlineKeys(SETTINGS, years, fromDate)
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// Only the F-tax obligations exist (completed); everything else is missing.
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const completedFTaxRows = rowsFor(
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'company-1',
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new Set(Array.from(expectedKeys).filter((key) => key.startsWith('f_skatt:'))),
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true,
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)
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expect(findSettingsMissingUpcomingDeadlines(
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settings,
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completedFTaxRows,
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years,
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fromDate,
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)).toEqual(settings)
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})
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})
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describe('shouldRegenerateTaxDeadlines', () => {
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it('regenerates when a tax-relevant field changed', () => {
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expect(shouldRegenerateTaxDeadlines(true, 42)).toBe(true)
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})
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it('regenerates when the company has no system deadlines yet, even with no field change', () => {
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// The reported bug: settings were filled at onboarding, so a later save with
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// no tax-field change never generated deadlines and the page stayed empty.
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expect(shouldRegenerateTaxDeadlines(false, 0)).toBe(true)
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})
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it('does not regenerate when nothing changed and deadlines already exist', () => {
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// Avoid clobbering existing status/progress on unrelated settings saves.
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expect(shouldRegenerateTaxDeadlines(false, 12)).toBe(false)
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})
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})
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