* 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>
537 lines
18 KiB
TypeScript
537 lines
18 KiB
TypeScript
/**
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* Deadline generator - creates tax deadlines based on company settings
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*/
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import { SupabaseClient } from '@supabase/supabase-js'
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import { createLogger } from '@/lib/logger'
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import { fetchAllRows } from '@/lib/supabase/fetch-all'
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import type { TaxDeadlineType, DeadlineStatus } from '@/types'
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const log = createLogger('deadline-generator')
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import {
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getApplicableDeadlineConfigs,
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type CompanySettingsForDeadlines,
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type DeadlineInstance,
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} from './deadline-config'
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import { adjustDeadlineToNextBankingDay } from './swedish-holidays'
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/**
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* Fields in company_settings that affect tax deadline generation
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*/
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export const TAX_RELEVANT_FIELDS = [
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'entity_type',
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'moms_period',
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'f_skatt',
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'vat_registered',
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'pays_salaries',
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'fiscal_year_start_month',
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'vat_taxable_base_over_40m',
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'vat_has_eu_trade',
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'vat_filing_method',
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'periodisk_sammanstallning_enabled',
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'periodisk_sammanstallning_period',
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'periodisk_sammanstallning_filing_method',
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] as const
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export const DEADLINE_SETTINGS_SELECT =
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'company_id, entity_type, moms_period, f_skatt, vat_registered, pays_salaries, fiscal_year_start_month, vat_taxable_base_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, periodisk_sammanstallning_period, periodisk_sammanstallning_filing_method' as const
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/**
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* Check if any tax-relevant fields changed
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*/
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export function didTaxFieldsChange(
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oldSettings: Partial<CompanySettingsForDeadlines>,
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newSettings: Partial<CompanySettingsForDeadlines>
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): boolean {
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for (const field of TAX_RELEVANT_FIELDS) {
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if (oldSettings[field] !== newSettings[field]) {
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return true
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}
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}
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return false
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}
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export function hasTaxRelevantFields(body: Record<string, unknown>): boolean {
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return TAX_RELEVANT_FIELDS.some((field) => Object.prototype.hasOwnProperty.call(body, field))
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}
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export function toDeadlineSettings(
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settings: Partial<CompanySettingsForDeadlines>,
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): CompanySettingsForDeadlines {
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if (settings.entity_type !== 'aktiebolag' && settings.entity_type !== 'enskild_firma') {
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throw new Error('Company entity type is required to generate tax deadlines')
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}
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return {
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entity_type: settings.entity_type,
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moms_period: settings.moms_period ?? null,
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f_skatt: settings.f_skatt ?? true,
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vat_registered: settings.vat_registered ?? false,
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pays_salaries: settings.pays_salaries ?? false,
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fiscal_year_start_month: settings.fiscal_year_start_month ?? 1,
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vat_taxable_base_over_40m: settings.vat_taxable_base_over_40m ?? false,
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vat_has_eu_trade: settings.vat_has_eu_trade ?? false,
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vat_filing_method: settings.vat_filing_method ?? 'electronic',
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periodisk_sammanstallning_enabled: settings.periodisk_sammanstallning_enabled ?? false,
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periodisk_sammanstallning_period: settings.periodisk_sammanstallning_period ?? 'monthly',
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periodisk_sammanstallning_filing_method:
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settings.periodisk_sammanstallning_filing_method ?? 'electronic',
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}
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}
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/**
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* Decide whether a settings save should (re)generate tax deadlines.
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*
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* Regenerate when a tax-relevant field changed OR when the company has no
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* system-generated deadlines yet. The second case is the common one: tax
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* settings are filled at onboarding, so a later save with no tax-field change
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* used to skip generation entirely and the deadlines page stayed empty even
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* though the settings were "filled in". Backfilling an empty set is safe: there
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* is no existing status/progress to clobber.
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*/
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export function shouldRegenerateTaxDeadlines(
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taxFieldsChanged: boolean,
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existingSystemDeadlineCount: number
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): boolean {
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return taxFieldsChanged || existingSystemDeadlineCount === 0
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}
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/**
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* Format date to YYYY-MM-DD
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*/
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function formatDateISO(date: Date): string {
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const year = date.getFullYear()
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const month = String(date.getMonth() + 1).padStart(2, '0')
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const day = String(date.getDate()).padStart(2, '0')
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return `${year}-${month}-${day}`
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}
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/**
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* Generate all tax deadlines for a user based on their company settings
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*/
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export async function generateTaxDeadlinesForUser(
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supabase: SupabaseClient,
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companyId: string,
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settings: CompanySettingsForDeadlines,
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years: number[] = []
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): Promise<{ created: number; deleted: number }> {
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// Default to current and next year if not specified
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if (years.length === 0) {
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const currentYear = new Date().getFullYear()
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years = [currentYear, currentYear + 1]
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}
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// Get applicable deadline configs based on settings
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const applicableConfigs = getApplicableDeadlineConfigs(settings)
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const today = new Date()
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today.setHours(0, 0, 0, 0)
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const todayIso = formatDateISO(today)
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const endDate = `${Math.max(...years) + 1}-12-31`
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// Completed deadlines represent real filing progress. Preserve them and do
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// not create a second pending row for the same obligation. The window starts
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// a year before the earliest generated year, NOT today: a completed row can
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// carry a superseded due date that already passed while the current
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// statutory date is still ahead, and filtering on today would resurrect a
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// pending row for an obligation the user already filed.
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const completedFloor = `${Math.min(...years) - 1}-01-01`
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const { data: completedRows, error: completedRowsError } = await supabase
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.from('deadlines')
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.select('tax_deadline_type, tax_period')
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.eq('company_id', companyId)
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.eq('source', 'system')
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.eq('is_completed', true)
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.gte('due_date', completedFloor)
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if (completedRowsError) {
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log.error('Error fetching completed deadlines:', completedRowsError)
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throw completedRowsError
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}
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const completedKeys = new Set(
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(completedRows ?? []).map(
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(row: { tax_deadline_type: string | null; tax_period: string | null }) =>
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`${row.tax_deadline_type}:${row.tax_period}`,
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),
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)
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// Generate new deadlines
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const deadlines: Array<{
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company_id: string
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title: string
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due_date: string
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deadline_type: 'tax'
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priority: 'critical' | 'important' | 'normal'
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is_completed: boolean
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source: 'system'
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status: DeadlineStatus
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tax_deadline_type: TaxDeadlineType
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tax_period: string
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linked_report_type: string | null
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linked_report_period: Record<string, unknown> | null
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reminder_offsets: number[]
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is_auto_generated: boolean
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}> = []
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for (const config of applicableConfigs) {
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for (const year of years) {
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const instances = config.generateDates(year, settings)
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for (const instance of instances) {
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// Create the raw deadline date
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const rawDate = new Date(instance.year, instance.month, instance.day)
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// Adjust for banking days (skip weekends and holidays)
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const adjustedDate = adjustDeadlineToNextBankingDay(rawDate)
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const dueDate = formatDateISO(adjustedDate)
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// Skip if the deadline is in the past
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if (adjustedDate < today) {
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continue
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}
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const deadlineKey = `${config.type}:${instance.period}`
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if (completedKeys.has(deadlineKey)) {
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continue
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}
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// Determine initial status based on days until deadline
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const daysUntil = Math.ceil((adjustedDate.getTime() - today.getTime()) / (1000 * 60 * 60 * 24))
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const status: DeadlineStatus = daysUntil <= 14 ? 'action_needed' : 'upcoming'
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// Generate title from template
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const title = config.titleTemplate.replace('{periodLabel}', instance.periodLabel)
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// Create linked report period data
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const linkedReportPeriod = createLinkedReportPeriod(instance, config.type)
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deadlines.push({
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company_id: companyId,
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title,
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due_date: dueDate,
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deadline_type: 'tax',
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priority: config.priority,
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is_completed: false,
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source: 'system',
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status,
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tax_deadline_type: config.type,
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tax_period: instance.period,
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linked_report_type: config.linkedReportType,
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linked_report_period: linkedReportPeriod,
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reminder_offsets: [14, 7, 1, 0],
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is_auto_generated: true,
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})
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}
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}
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}
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const uniqueDeadlines = Array.from(
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new Map(
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deadlines.map((deadline) => [
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`${deadline.tax_deadline_type}:${deadline.tax_period}`,
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deadline,
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]),
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).values(),
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)
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// Insert the replacement rows BEFORE deleting the old set. A failed insert
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// then leaves the previous deadlines intact: the old delete-first order
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// meant any insert failure (like the 23502 user_id regression) wiped the
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// company's tax deadlines without replacing them.
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//
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// Not concurrency-safe: two overlapping regenerations (settings save racing
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// the cron backfill) can each delete the other's freshly inserted rows and
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// leave the company with fewer rows than expected. Accepted: the daily
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// backfill cron detects the missing keys and repairs on its next run.
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let newIds: string[] = []
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if (uniqueDeadlines.length > 0) {
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const { data: insertedData, error: insertError } = await supabase
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.from('deadlines')
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.insert(uniqueDeadlines)
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.select('id')
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if (insertError) {
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log.error('Error inserting deadlines:', insertError)
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throw insertError
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}
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newIds = (insertedData ?? []).map((d: { id: string }) => d.id)
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}
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// Delete the superseded system-generated deadlines for these years,
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// excluding the rows just inserted.
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let deleteQuery = supabase
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.from('deadlines')
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.delete()
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.eq('company_id', companyId)
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.eq('source', 'system')
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.eq('is_completed', false)
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.gte('due_date', todayIso)
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.lte('due_date', endDate)
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if (newIds.length > 0) {
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deleteQuery = deleteQuery.not('id', 'in', `(${newIds.join(',')})`)
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}
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const { data: deletedData, error: deleteError } = await deleteQuery.select('id')
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if (deleteError) {
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log.error('Error deleting existing deadlines:', deleteError)
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throw deleteError
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}
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return {
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created: uniqueDeadlines.length,
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deleted: deletedData?.length || 0,
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}
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}
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/**
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* Create linked report period object for navigation
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*/
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function createLinkedReportPeriod(
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instance: DeadlineInstance,
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_type: TaxDeadlineType
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): Record<string, unknown> | null {
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const period = instance.period
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// Parse the period string
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if (period.includes('-Q')) {
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// Quarterly: "2025-Q1"
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const [year, quarter] = period.split('-Q')
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return { year: parseInt(year), quarter: parseInt(quarter) }
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}
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if (period.includes('-') && period.length === 7) {
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// Monthly: "2025-01"
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const [year, month] = period.split('-')
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return { year: parseInt(year), month: parseInt(month) }
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}
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if (period.includes('/')) {
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// Fiscal year: "2024/2025"
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const [startYear, endYear] = period.split('/')
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return { startYear: parseInt(startYear), endYear: parseInt(endYear) }
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}
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// Annual: "2025"
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if (/^\d{4}$/.test(period)) {
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return { year: parseInt(period) }
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}
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return null
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}
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/**
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* Regenerate tax deadlines for a user after settings change
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*/
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export async function regenerateTaxDeadlinesForUser(
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supabase: SupabaseClient,
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companyId: string,
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newSettings: CompanySettingsForDeadlines
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): Promise<{ created: number; deleted: number }> {
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const currentYear = new Date().getFullYear()
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return generateTaxDeadlinesForUser(supabase, companyId, newSettings, [currentYear, currentYear + 1])
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}
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interface DeadlineSettingsRow extends Partial<CompanySettingsForDeadlines> {
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company_id: string
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}
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interface UpcomingDeadlineCompanyRow {
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id: string
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company_id: string
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tax_deadline_type: string | null
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tax_period: string | null
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due_date: string | null
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is_completed: boolean | null
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}
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// The due date is part of the identity: rows created by older schedule logic
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// keep their type and period but carry a superseded statutory date, and the
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// repair loop must treat those as missing so they get regenerated.
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function deadlineIdentity(
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type: string | null,
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period: string | null,
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dueDate: string | null,
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): string {
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return `${type}:${period}:${dueDate}`
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}
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// Completed rows use the looser type:period identity (no due date): a filed
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// obligation is satisfied even when its stored date comes from a superseded
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// schedule, and the generator never replaces completed rows, so flagging them
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// by date would make the repair loop re-run for the same company every day
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// without ever converging.
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function completedIdentity(type: string | null, period: string | null): string {
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return `${type}:${period}`
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}
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export function getExpectedUpcomingDeadlineKeys(
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settings: CompanySettingsForDeadlines,
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years: number[] = [],
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fromDate: Date = new Date(),
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): Set<string> {
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if (years.length === 0) {
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const currentYear = fromDate.getFullYear()
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years = [currentYear, currentYear + 1]
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}
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const today = new Date(fromDate)
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today.setHours(0, 0, 0, 0)
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const keys = new Set<string>()
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for (const config of getApplicableDeadlineConfigs(settings)) {
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for (const year of years) {
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for (const instance of config.generateDates(year, settings)) {
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const adjustedDate = adjustDeadlineToNextBankingDay(
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new Date(instance.year, instance.month, instance.day),
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)
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if (adjustedDate >= today) {
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keys.add(deadlineIdentity(config.type, instance.period, formatDateISO(adjustedDate)))
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}
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}
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}
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}
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return keys
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}
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export function findSettingsMissingUpcomingDeadlines(
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settingsRows: DeadlineSettingsRow[],
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upcomingDeadlineRows: UpcomingDeadlineCompanyRow[],
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years: number[] = [],
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fromDate: Date = new Date(),
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): DeadlineSettingsRow[] {
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const actualKeysByCompany = new Map<string, Set<string>>()
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const completedKeysByCompany = new Map<string, Set<string>>()
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for (const row of upcomingDeadlineRows) {
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const keys = actualKeysByCompany.get(row.company_id) ?? new Set<string>()
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keys.add(deadlineIdentity(row.tax_deadline_type, row.tax_period, row.due_date))
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actualKeysByCompany.set(row.company_id, keys)
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if (row.is_completed) {
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const completed = completedKeysByCompany.get(row.company_id) ?? new Set<string>()
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completed.add(completedIdentity(row.tax_deadline_type, row.tax_period))
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completedKeysByCompany.set(row.company_id, completed)
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}
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}
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return settingsRows.filter((settings) => {
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try {
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const expectedKeys = getExpectedUpcomingDeadlineKeys(
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toDeadlineSettings(settings),
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years,
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fromDate,
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)
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const actualKeys = actualKeysByCompany.get(settings.company_id) ?? new Set<string>()
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const completedKeys = completedKeysByCompany.get(settings.company_id) ?? new Set<string>()
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return Array.from(expectedKeys).some((key) => {
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if (actualKeys.has(key)) return false
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// key is `${type}:${period}:${dueDate}`; strip the date to compare
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// against the completed set (periods never contain a colon).
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const typeAndPeriod = key.slice(0, key.lastIndexOf(':'))
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return !completedKeys.has(typeAndPeriod)
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})
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} catch {
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// Include malformed settings so the repair loop logs the company-specific
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// generation error without aborting recovery for every other company.
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return true
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}
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})
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}
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// Paginate: PostgREST silently caps a plain .select() at 1000 rows, which
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// would leave companies beyond the cap without deadlines.
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async function fetchAllDeadlineSettings(supabase: SupabaseClient): Promise<DeadlineSettingsRow[]> {
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return fetchAllRows<DeadlineSettingsRow>(({ from, to }) =>
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supabase
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.from('company_settings')
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.select(DEADLINE_SETTINGS_SELECT)
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.order('company_id', { ascending: true })
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.range(from, to),
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)
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}
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|
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/**
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* Generate tax deadlines for the new year for every company.
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*/
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export async function generateNewYearDeadlines(
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supabase: SupabaseClient
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): Promise<{ usersProcessed: number; totalCreated: number }> {
|
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const newYear = new Date().getFullYear()
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const allSettings = await fetchAllDeadlineSettings(supabase)
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let usersProcessed = 0
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let totalCreated = 0
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for (const settings of allSettings) {
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try {
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const result = await generateTaxDeadlinesForUser(
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supabase,
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settings.company_id,
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toDeadlineSettings(settings),
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|
[newYear, newYear + 1]
|
|
)
|
|
usersProcessed++
|
|
totalCreated += result.created
|
|
} catch (err) {
|
|
log.error(`Error generating deadlines for company ${settings.company_id}:`, err)
|
|
}
|
|
}
|
|
|
|
return { usersProcessed, totalCreated }
|
|
}
|
|
|
|
/**
|
|
* Repair companies whose upcoming system tax deadlines are missing or carry
|
|
* dates from superseded schedule logic.
|
|
*/
|
|
export async function backfillMissingTaxDeadlines(
|
|
supabase: SupabaseClient,
|
|
): Promise<{ companiesScanned: number; companiesRepaired: number; totalCreated: number }> {
|
|
// Window starts a year back, not today: completed rows with a superseded
|
|
// (already passed) due date must still count as satisfied, otherwise the
|
|
// repair loop flags the company forever while the generator (correctly)
|
|
// refuses to recreate a filed obligation. Matches the generator's own
|
|
// completed-row floor.
|
|
const pastFloor = `${new Date().getFullYear() - 1}-01-01`
|
|
const [allSettings, upcomingDeadlineRows] = await Promise.all([
|
|
fetchAllDeadlineSettings(supabase),
|
|
fetchAllRows<UpcomingDeadlineCompanyRow>(({ from, to }) =>
|
|
supabase
|
|
.from('deadlines')
|
|
.select('id, company_id, tax_deadline_type, tax_period, due_date, is_completed')
|
|
.eq('source', 'system')
|
|
.eq('deadline_type', 'tax')
|
|
.gte('due_date', pastFloor)
|
|
.order('id', { ascending: true })
|
|
.range(from, to),
|
|
),
|
|
])
|
|
|
|
const missingSettings = findSettingsMissingUpcomingDeadlines(allSettings, upcomingDeadlineRows)
|
|
let companiesRepaired = 0
|
|
let totalCreated = 0
|
|
|
|
for (const settings of missingSettings) {
|
|
try {
|
|
const result = await regenerateTaxDeadlinesForUser(
|
|
supabase,
|
|
settings.company_id,
|
|
toDeadlineSettings(settings),
|
|
)
|
|
companiesRepaired++
|
|
totalCreated += result.created
|
|
} catch (err) {
|
|
log.error(`Error repairing deadlines for company ${settings.company_id}:`, err)
|
|
}
|
|
}
|
|
|
|
return {
|
|
companiesScanned: allSettings.length,
|
|
companiesRepaired,
|
|
totalCreated,
|
|
}
|
|
}
|