feat(deadlines): gate F-skatt reminders on debited preliminary tax + durable dismissal (#1057)

* feat(deadlines): gate F-skatt reminders on debited preliminary tax, add durable dismissal The f_skatt deadline was gated on the F-skatt approval flag (DB default true), giving nearly every company 12 monthly payment reminders for a tax Skatteverket may not have debited at all (64% of all system deadline rows, one lifetime completion). Approval carries no recurring obligation; the monthly duty is payment of debiterad preliminarskatt and exists only while the debited amount is > 0 (SFL 62 kap. 4-5 par., 55 kap. 2 par.). - Gate the f_skatt deadline on preliminary_tax_monthly > 0 (field already collected at onboarding, previously unread) and retitle it as a payment. - Storforetag keep the 12th in August (January-only 17th, 62 kap. 3 par.). - Declare the prod-only preliminary_tax_monthly column in a migration so installs built purely from migrations stop failing tax-settings saves. - Add deadlines.dismissed_at: DELETE on a system deadline now soft-dismisses it durably (hard deletes were resurrected by the nightly backfill within 24h); generator, backfill, and every read surface respect it. - Prune upcoming f_skatt rows for companies with no debited amount. Closes part of #1028. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): include dismissed_at in DeadlineForm payload The Deadline type gained the required dismissed_at field; the form's submit payload literal must carry it for the Omit<Deadline, ...> shape. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(deadlines): make system-deadline dismissal atomic Constrain the dismiss update to source='system' and verify a row was actually updated: a concurrent regeneration can delete the row between lookup and update, and the route must not report a phantom success. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-07-17 15:48:25 +02:00
parent 97907a5a5c
commit 3c0bf3f584
21 changed files with 237 additions and 40 deletions
@@ -209,3 +209,5 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-07-17] getActiveCompanyId now throws CompanyContextError('resolution_failed') on query failure instead of returning null (issue #1053): null was indistinguishable from "no companies" and every caller redirects that state to /onboarding, so a transient DB failure showed onboarded users the wizard. Chose throw-at-the-source over a degraded-flag return so all redirect sites are fixed at once; withRouteContext already try/catches the call. The Edge middleware copy keeps a degraded flag instead (middleware cannot throw usefully) and fails open.
 [2026-07-17] Amount-less invoice rows (quantity 0 and unit price 0) render as text rows on PDF/detail/review via shared isTextLikeLine() instead of printing "0 / 0,00 SEK / 0,00 SEK" (issue #1053): users write free-text lines through the article picker's "Egen rad (fri text)" product row, not only the dedicated textrad button. Display-only; booking and validation semantics untouched.
 [2026-07-17] Articles default sort is article_number (numeric-aware via Intl.Collator numeric, unnumbered last, name tiebreak) in both the register and the invoice editor picker, replacing name order (issue #1053): users number articles precisely to control listing order, matching Fortnox convention.
+[2026-07-17] F-skatt deadline gate = preliminary_tax_monthly > 0 instead of a new column: the field was already collected at onboarding and in tax settings but never consumed; f_skatt boolean stays as approval status (drives invoice text, no recurring duty per SFL). The migration also declares the prod-only orphan column so migration-built installs stop failing tax-settings saves.
+[2026-07-17] System-deadline delete = soft dismiss (dismissed_at) rather than a mute endpoint or hard delete: hard deletes were silently resurrected by the nightly backfill cron; dismissed rows satisfy the generator/backfill like completed rows.
@@ -46,6 +46,7 @@ export default function DeadlinesPage() {
            .from('deadlines')
            .select('*, customer:customers(name)')
            .eq('company_id', companyId)
+            .is('dismissed_at', null)
            .order('due_date', { ascending: true })
            .order('id', { ascending: true })
            .range(from, to),
@@ -87,7 +87,7 @@ export default async function DashboardPage() {
      .gte('journal_entry.entry_date', startOfYearStr),
    supabase.from('invoices').select('total, total_sek, vat_amount, vat_amount_sek, status, ore_rounding').eq('company_id', companyId).in('status', ['sent', 'overdue']).is('credited_invoice_id', null),
    supabase.from('bank_connections').select('id, accounts_data, status, consent_expires, bank_name').eq('company_id', companyId).eq('status', 'active'),
-    supabase.from('deadlines').select('*, customer:customers(id, name)').eq('company_id', companyId).eq('is_completed', false)
+    supabase.from('deadlines').select('*, customer:customers(id, name)').eq('company_id', companyId).eq('is_completed', false).is('dismissed_at', null)
      .or(`due_date.lt.${today},due_date.lte.${nextWeek}`).order('due_date', { ascending: true }),
    supabase.from('sie_imports').select('*', { count: 'exact', head: true }).eq('company_id', companyId).eq('status', 'completed'),
    supabase.from('transactions').select('*', { count: 'exact', head: true }).eq('company_id', companyId).is('journal_entry_id', null).eq('is_ignored', false).is('is_business', null).lt('date', new Date(now.getTime() - 14 * 24 * 60 * 60 * 1000).toISOString().split('T')[0]),
@@ -149,6 +149,7 @@ export default function SalaryPage() {
      .eq('company_id', company.id)
      .eq('tax_deadline_type', 'arbetsgivardeklaration')
      .eq('is_completed', false)
+      .is('dismissed_at', null)
      .gte('due_date', today)
      .order('due_date')
      .limit(1)
@@ -105,6 +105,7 @@ export async function GET(
          .from('deadlines')
          .select('*')
          .eq('company_id', feed.company_id)
+          .is('dismissed_at', null)
          .gte('due_date', startStr)
          .lte('due_date', endStr)
          .order('due_date')
@@ -105,19 +105,52 @@ describe('DELETE /api/deadlines/[id]', () => {
  })

  it('returns 404 instead of phantom success when no row matches', async () => {
-    auth(createCapturingSupabase([{ count: 0 }]))
+    // First result: the source lookup finds nothing.
+    auth(createCapturingSupabase([{ data: null }]))
    const { status } = await parseJsonResponse(
      await DELETE(createMockRequest('/x', { method: 'DELETE' }), idParams)
    )
    expect(status).toBe(404)
  })

-  it('deletes the deadline', async () => {
-    auth(createCapturingSupabase([{ count: 1 }]))
-    const { status, body } = await parseJsonResponse<{ success: boolean }>(
+  it('hard-deletes a user-created deadline', async () => {
+    auth(createCapturingSupabase([
+      { data: { id: 'deadline-1', source: 'user' } },
+      { count: 1 },
+    ]))
+    const { status, body } = await parseJsonResponse<{ success: boolean; dismissed?: boolean }>(
      await DELETE(createMockRequest('/x', { method: 'DELETE' }), idParams)
    )
    expect(status).toBe(200)
    expect(body.success).toBe(true)
+    expect(body.dismissed).toBeUndefined()
+  })
+
+  it('dismisses a system deadline instead of deleting it', async () => {
+    // A hard-deleted system row is recreated by the nightly backfill cron;
+    // the route must soft-dismiss so the opt-out is durable.
+    auth(createCapturingSupabase([
+      { data: { id: 'deadline-1', source: 'system' } },
+      { data: [{ id: 'deadline-1' }] },
+    ]))
+    const { status, body } = await parseJsonResponse<{ success: boolean; dismissed?: boolean }>(
+      await DELETE(createMockRequest('/x', { method: 'DELETE' }), idParams)
+    )
+    expect(status).toBe(200)
+    expect(body.success).toBe(true)
+    expect(body.dismissed).toBe(true)
+  })
+
+  it('returns 404 when the system row vanished before the dismissal landed', async () => {
+    // Concurrent regeneration can delete the row between lookup and update;
+    // a phantom "dismissed" success would persist nothing.
+    auth(createCapturingSupabase([
+      { data: { id: 'deadline-1', source: 'system' } },
+      { data: [] },
+    ]))
+    const { status } = await parseJsonResponse(
+      await DELETE(createMockRequest('/x', { method: 'DELETE' }), idParams)
+    )
+    expect(status).toBe(404)
  })
 })
@@ -90,7 +90,13 @@ export const PUT = withRouteContext<{ params: Promise<{ id: string }> }>(

 /**
 * DELETE /api/deadlines/[id]
- * Delete a deadline
+ * Delete a user deadline, or durably dismiss a system-generated one.
+ *
+ * System rows are soft-dismissed instead of hard-deleted: the nightly
+ * backfill cron treats a missing upcoming system row as a repair case and
+ * recreates it within 24 hours, so a hard delete silently undoes itself.
+ * A dismissed row stays in the table (hidden from every surface) and
+ * satisfies the generator and backfill the same way a completed row does.
 */
 export const DELETE = withRouteContext<{ params: Promise<{ id: string }> }>(
  'deadline.delete',
@@ -98,6 +104,41 @@ export const DELETE = withRouteContext<{ params: Promise<{ id: string }> }>(
    const { id } = await params
    const { supabase, companyId } = ctx

+    const { data: existing, error: fetchError } = await supabase
+      .from('deadlines')
+      .select('id, source')
+      .eq('id', id)
+      .eq('company_id', companyId)
+      .maybeSingle()
+
+    if (fetchError) {
+      return NextResponse.json({ error: fetchError.message }, { status: 500 })
+    }
+    if (!existing) {
+      return NextResponse.json({ error: 'Deadline not found' }, { status: 404 })
+    }
+
+    if (existing.source === 'system') {
+      const { data: dismissedRows, error: dismissError } = await supabase
+        .from('deadlines')
+        .update({ dismissed_at: new Date().toISOString() })
+        .eq('id', id)
+        .eq('company_id', companyId)
+        .eq('source', 'system')
+        .select('id')
+
+      if (dismissError) {
+        return NextResponse.json({ error: dismissError.message }, { status: 500 })
+      }
+      // The row can vanish between lookup and update (generator cleanup
+      // during a concurrent regeneration); report 404 rather than a
+      // phantom success that persisted nothing.
+      if (!dismissedRows || dismissedRows.length === 0) {
+        return NextResponse.json({ error: 'Deadline not found' }, { status: 404 })
+      }
+      return NextResponse.json({ success: true, dismissed: true })
+    }
+
    const { error, count } = await supabase
      .from('deadlines')
      .delete({ count: 'exact' })
@@ -22,11 +22,13 @@ export const GET = withRouteContext('deadline.list', async (request, ctx) => {
  const from = searchParams.get('from')
  const to = searchParams.get('to')

-  // Build query
+  // Build query. Dismissed system deadlines are an explicit opt-out and
+  // never listed.
  let query = supabase
    .from('deadlines')
    .select('*, customer:customers(id, name)')
    .eq('company_id', companyId)
+    .is('dismissed_at', null)

  // Apply filters
  if (status === 'pending') {
@@ -119,6 +119,7 @@ export function DeadlineForm({
        status_changed_at: new Date().toISOString(),
        linked_report_type: null,
        linked_report_period: null,
+        dismissed_at: null,
      })
    } finally {
      setIsLoading(false)
@@ -29,6 +29,7 @@ export default function CalendarWorkspace({ userId }: WorkspaceComponentProps) {
      const { data: deadlinesData, error: deadlinesError } = await supabase
        .from('deadlines')
        .select('*, customer:customers(name)')
+        .is('dismissed_at', null)
        .order('due_date', { ascending: true })

      if (deadlinesError) throw deadlinesError
@@ -176,7 +176,7 @@ function getSwedishTaxTypeLabel(type: string): string {
    moms_monthly: 'Momsdeklaration (månad)',
    moms_quarterly: 'Momsdeklaration (kvartal)',
    moms_yearly: 'Momsdeklaration (år)',
-    f_skatt: 'F-skatt',
+    f_skatt: 'Preliminärskatt (F-skatt)',
    arbetsgivardeklaration: 'Arbetsgivardeklaration',
    skatteinbetalning: 'Skatteinbetalning (storföretag)',
    inkomstdeklaration_ef: 'Inkomstdeklaration EF',
@@ -84,6 +84,7 @@ export async function updateDeadlineStatuses(
    })
    .lt('due_date', todayStr)
    .eq('is_completed', false)
+    .is('dismissed_at', null)
    .in('status', ['upcoming', 'action_needed'])
    .select('id')

@@ -105,6 +106,7 @@ export async function updateDeadlineStatuses(
    .lte('due_date', thresholdStr)
    .eq('status', 'upcoming')
    .eq('is_completed', false)
+    .is('dismissed_at', null)
    .select('id')

  if (actionNeededError) {
@@ -186,6 +188,7 @@ export async function getDeadlinesNeedingAttention(
    .select('id, title, due_date, tax_deadline_type, status')
    .eq('company_id', companyId)
    .eq('is_completed', false)
+    .is('dismissed_at', null)
    .in('status', ['action_needed', 'overdue'])
    .order('due_date', { ascending: true })

@@ -11,6 +11,7 @@ function makeSettings(overrides: Partial<CompanySettingsForDeadlines> = {}): Com
    entity_type: 'aktiebolag',
    moms_period: 'quarterly',
    f_skatt: true,
+    preliminary_tax_monthly: 5000,
    vat_registered: true,
    pays_salaries: false,
    fiscal_year_start_month: 1,
@@ -75,13 +76,32 @@ describe('VAT filing deadlines', () => {
 })

 describe('monthly tax and employer deadlines', () => {
-  it('uses the 12th for F-tax except January and August', () => {
+  it('generates preliminary tax deadlines only when an amount is debited', () => {
+    const config = getConfig('f_skatt')
+    // F-skatt approval alone carries no payment obligation.
+    expect(config.condition(makeSettings({ preliminary_tax_monthly: null }))).toBe(false)
+    expect(config.condition(makeSettings({ preliminary_tax_monthly: 0 }))).toBe(false)
+    expect(config.condition(makeSettings({ preliminary_tax_monthly: 2500 }))).toBe(true)
+    // The debited amount governs even without F-skatt approval (SA-skatt).
+    expect(config.condition(makeSettings({ f_skatt: false, preliminary_tax_monthly: 2500 }))).toBe(true)
+  })
+
+  it('uses the 12th for preliminary tax except January and August', () => {
    const dates = getConfig('f_skatt').generateDates(2026, makeSettings())
    expect(dates[0].day).toBe(17)
    expect(dates[1].day).toBe(12)
    expect(dates[7].day).toBe(17)
  })

+  it('keeps the 12th in August for storföretag preliminary tax (January-only 17th)', () => {
+    const dates = getConfig('f_skatt').generateDates(2026, makeSettings({
+      moms_period: 'monthly',
+      vat_taxable_base_over_40m: true,
+    }))
+    expect(dates[0].day).toBe(17)
+    expect(dates[7].day).toBe(12)
+  })
+
  it('uses the 26th for AGI when the VAT taxable base is above SEK 40 million', () => {
    const dates = getConfig('arbetsgivardeklaration').generateDates(2026, makeSettings({
      pays_salaries: true,
@@ -12,6 +12,7 @@ const SETTINGS: CompanySettingsForDeadlines = {
  entity_type: 'aktiebolag',
  moms_period: 'monthly',
  f_skatt: true,
+  preliminary_tax_monthly: 5000,
  vat_registered: true,
  pays_salaries: true,
  fiscal_year_start_month: 1,
@@ -59,6 +60,8 @@ function makeRecordingSupabase(opts: {
      return chain
    })
    chain.eq = vi.fn(self)
+    chain.or = vi.fn(self)
+    chain.is = vi.fn(self)
    chain.gte = vi.fn(self)
    chain.lte = vi.fn(self)
    chain.not = vi.fn((...args: unknown[]) => {
@@ -156,7 +159,12 @@ describe('findSettingsMissingUpcomingDeadlines', () => {
  const fromDate = new Date(2030, 0, 1)
  const years = [2030]

-  function rowsFor(companyId: string, keys: Set<string>, isCompleted = false) {
+  function rowsFor(
+    companyId: string,
+    keys: Set<string>,
+    isCompleted = false,
+    dismissedAt: string | null = null,
+  ) {
    return Array.from(keys, (key, index) => {
      const [taxDeadlineType, taxPeriod, dueDate] = key.split(':')
      return {
@@ -166,6 +174,7 @@ describe('findSettingsMissingUpcomingDeadlines', () => {
        tax_period: taxPeriod,
        due_date: dueDate,
        is_completed: isCompleted,
+        dismissed_at: dismissedAt,
      }
    })
  }
@@ -238,6 +247,26 @@ describe('findSettingsMissingUpcomingDeadlines', () => {
    )).toEqual([])
  })

+  it('treats a dismissed obligation as satisfied even with a superseded due date', () => {
+    // A dismissed row is an explicit opt-out. The generator never replaces
+    // dismissed rows, so flagging one by date would resurrect the obligation
+    // the user opted out of on every cron run.
+    const settings = [{ company_id: 'company-1', ...SETTINGS }]
+    const dismissedStaleRows = rowsFor(
+      'company-1',
+      getExpectedUpcomingDeadlineKeys(SETTINGS, years, fromDate),
+      false,
+      '2029-06-01T00:00:00Z',
+    ).map((row) => ({ ...row, due_date: '2029-01-15' }))
+
+    expect(findSettingsMissingUpcomingDeadlines(
+      settings,
+      dismissedStaleRows,
+      years,
+      fromDate,
+    )).toEqual([])
+  })
+
  it('still repairs missing pending obligations when other obligations are completed', () => {
    const settings = [{ company_id: 'company-1', ...SETTINGS }]
    const expectedKeys = getExpectedUpcomingDeadlineKeys(SETTINGS, years, fromDate)
@@ -13,6 +13,7 @@ export interface CompanySettingsForDeadlines {
  entity_type: EntityType
  moms_period: MomsPeriod | null
  f_skatt: boolean
+  preliminary_tax_monthly: number | null
  vat_registered: boolean
  pays_salaries: boolean
  fiscal_year_start_month: number // 1-12
@@ -178,19 +179,28 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
    generateDates: (year, settings) => generateAnnualVatDates(year, settings),
  },

-  // F-skatt (monthly)
+  // Debiterad preliminärskatt (monthly payment). Gated on the debited amount,
+  // NOT on F-skatt approval: approval is a status with no recurring duty, and
+  // Skatteverket debits nothing below 2 400 kr/år (SFL 55 kap. 2 §). The
+  // monthly payment obligation exists only while an amount > 0 is debited
+  // (SFL 62 kap. 4-5 §§).
  {
    type: 'f_skatt',
-    titleTemplate: 'F-skatt {periodLabel}',
-    description: 'Inbetalning av preliminär skatt',
-    condition: (s) => s.f_skatt,
+    titleTemplate: 'Betala preliminärskatt {periodLabel}',
+    description: 'Inbetalning av debiterad preliminärskatt',
+    condition: (s) => (s.preliminary_tax_monthly ?? 0) > 0,
    priority: 'important',
    linkedReportType: null,
-    generateDates: (year) => {
+    generateDates: (year, settings) => {
+      // Small-company förfallodagar are the 12th, with the 17th in January
+      // and August; storföretag (VAT taxable base over SEK 40M) keep the
+      // 12th in August, January-only 17th (62 kap. 3-4 §§ SFL and
+      // Skatteverket's published storföretag calendar).
+      const storforetag = settings.vat_registered && settings.vat_taxable_base_over_40m
      const instances: DeadlineInstance[] = []
      for (let month = 0; month < 12; month++) {
        instances.push({
-          day: month === 0 || month === 7 ? 17 : 12,
+          day: month === 0 || (month === 7 && !storforetag) ? 17 : 12,
          month,
          year,
          period: `${year}-${String(month + 1).padStart(2, '0')}`,
@@ -22,6 +22,7 @@ export const TAX_RELEVANT_FIELDS = [
  'entity_type',
  'moms_period',
  'f_skatt',
+  'preliminary_tax_monthly',
  'vat_registered',
  'pays_salaries',
  'fiscal_year_start_month',
@@ -34,7 +35,7 @@ export const TAX_RELEVANT_FIELDS = [
 ] as const

 export const DEADLINE_SETTINGS_SELECT =
-  '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
+  'company_id, entity_type, moms_period, f_skatt, preliminary_tax_monthly, 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

 /**
 * Check if any tax-relevant fields changed
@@ -66,6 +67,7 @@ export function toDeadlineSettings(
    entity_type: settings.entity_type,
    moms_period: settings.moms_period ?? null,
    f_skatt: settings.f_skatt ?? true,
+    preliminary_tax_monthly: settings.preliminary_tax_monthly ?? null,
    vat_registered: settings.vat_registered ?? false,
    pays_salaries: settings.pays_salaries ?? false,
    fiscal_year_start_month: settings.fiscal_year_start_month ?? 1,
@@ -129,28 +131,29 @@ export async function generateTaxDeadlinesForUser(
  const todayIso = formatDateISO(today)
  const endDate = `${Math.max(...years) + 1}-12-31`

-  // Completed deadlines represent real filing progress. Preserve them and do
-  // not create a second pending row for the same obligation. The window starts
-  // a year before the earliest generated year, NOT today: a completed row can
-  // carry a superseded due date that already passed while the current
-  // statutory date is still ahead, and filtering on today would resurrect a
-  // pending row for an obligation the user already filed.
+  // Completed deadlines represent real filing progress and dismissed
+  // deadlines represent an explicit opt-out; preserve both and do not create
+  // a second pending row for the same obligation. The window starts a year
+  // before the earliest generated year, NOT today: a completed row can carry
+  // a superseded due date that already passed while the current statutory
+  // date is still ahead, and filtering on today would resurrect a pending
+  // row for an obligation the user already filed.
  const completedFloor = `${Math.min(...years) - 1}-01-01`
-  const { data: completedRows, error: completedRowsError } = await supabase
+  const { data: preservedRows, error: preservedRowsError } = await supabase
    .from('deadlines')
    .select('tax_deadline_type, tax_period')
    .eq('company_id', companyId)
    .eq('source', 'system')
-    .eq('is_completed', true)
+    .or('is_completed.eq.true,dismissed_at.not.is.null')
    .gte('due_date', completedFloor)

-  if (completedRowsError) {
-    log.error('Error fetching completed deadlines:', completedRowsError)
-    throw completedRowsError
+  if (preservedRowsError) {
+    log.error('Error fetching completed/dismissed deadlines:', preservedRowsError)
+    throw preservedRowsError
  }

  const completedKeys = new Set(
-    (completedRows ?? []).map(
+    (preservedRows ?? []).map(
      (row: { tax_deadline_type: string | null; tax_period: string | null }) =>
        `${row.tax_deadline_type}:${row.tax_period}`,
    ),
@@ -259,13 +262,16 @@ export async function generateTaxDeadlinesForUser(
  }

  // Delete the superseded system-generated deadlines for these years,
-  // excluding the rows just inserted.
+  // excluding the rows just inserted. Dismissed rows survive: deleting one
+  // would erase the opt-out and let the next regeneration recreate the
+  // obligation as a fresh pending row.
  let deleteQuery = supabase
    .from('deadlines')
    .delete()
    .eq('company_id', companyId)
    .eq('source', 'system')
    .eq('is_completed', false)
+    .is('dismissed_at', null)
    .gte('due_date', todayIso)
    .lte('due_date', endDate)

@@ -345,6 +351,7 @@ interface UpcomingDeadlineCompanyRow {
  tax_period: string | null
  due_date: string | null
  is_completed: boolean | null
+  dismissed_at: string | null
 }

 // The due date is part of the identity: rows created by older schedule logic
@@ -358,11 +365,11 @@ function deadlineIdentity(
  return `${type}:${period}:${dueDate}`
 }

-// Completed rows use the looser type:period identity (no due date): a filed
-// obligation is satisfied even when its stored date comes from a superseded
-// schedule, and the generator never replaces completed rows, so flagging them
-// by date would make the repair loop re-run for the same company every day
-// without ever converging.
+// Completed and dismissed rows use the looser type:period identity (no due
+// date): a filed or opted-out obligation is satisfied even when its stored
+// date comes from a superseded schedule, and the generator never replaces
+// either kind, so flagging them by date would make the repair loop re-run
+// for the same company every day without ever converging.
 function completedIdentity(type: string | null, period: string | null): string {
  return `${type}:${period}`
 }
@@ -410,7 +417,7 @@ export function findSettingsMissingUpcomingDeadlines(
    keys.add(deadlineIdentity(row.tax_deadline_type, row.tax_period, row.due_date))
    actualKeysByCompany.set(row.company_id, keys)

-    if (row.is_completed) {
+    if (row.is_completed || row.dismissed_at) {
      const completed = completedKeysByCompany.get(row.company_id) ?? new Set<string>()
      completed.add(completedIdentity(row.tax_deadline_type, row.tax_period))
      completedKeysByCompany.set(row.company_id, completed)
@@ -501,7 +508,7 @@ export async function backfillMissingTaxDeadlines(
    fetchAllRows<UpcomingDeadlineCompanyRow>(({ from, to }) =>
      supabase
        .from('deadlines')
-        .select('id, company_id, tax_deadline_type, tax_period, due_date, is_completed')
+        .select('id, company_id, tax_deadline_type, tax_period, due_date, is_completed, dismissed_at')
        .eq('source', 'system')
        .eq('deadline_type', 'tax')
        .gte('due_date', pastFloor)
@@ -225,6 +225,7 @@ export async function countDeadlinesNeedingAction(
    .select('id', { count: 'exact', head: true })
    .eq('company_id', companyId)
    .eq('is_completed', false)
+    .is('dismissed_at', null)
    .in('status', ['action_needed', 'overdue'])
  if (error) return logAndZero('deadline_action', companyId, error)
  return count ?? 0
@@ -1780,7 +1780,7 @@
    "pays_salaries_help": "Affects which tax deadlines are shown (employer declarations, etc.).",
    "preliminary_tax_heading": "Preliminary tax",
    "preliminary_tax_monthly_label": "Monthly preliminary tax (F-skatt)",
-    "preliminary_tax_monthly_help": "Amount in SEK paid each month."
+    "preliminary_tax_monthly_help": "Monthly amount per Skatteverket's debited preliminary tax decision. Payment reminders are only created when an amount is set. Leave empty if no preliminary tax is debited."
  },
  "settings_backup_download": {
    "create_backup_title": "Create backup",
@@ -1780,7 +1780,7 @@
    "pays_salaries_help": "Påverkar vilka skattedeadlines som visas (arbetsgivardeklaration m.m.).",
    "preliminary_tax_heading": "Preliminärskatt",
    "preliminary_tax_monthly_label": "Månatlig preliminärskatt (F-skatt)",
-    "preliminary_tax_monthly_help": "Belopp i SEK som betalas varje månad."
+    "preliminary_tax_monthly_help": "Månadsbelopp enligt Skatteverkets beslut om debiterad preliminärskatt. Betalningspåminnelser skapas bara när ett belopp är angivet. Lämna tomt om ingen preliminärskatt är debiterad."
  },
  "settings_backup_download": {
    "create_backup_title": "Skapa backup",
@@ -0,0 +1,41 @@
+-- F-skatt deadline re-gating (issue #1028) + durable deadline dismissal.
+--
+-- Approval for F-skatt carries no recurring obligation: the recurring duty is
+-- PAYMENT of debiterad preliminarskatt, and only when Skatteverket has debited
+-- an amount > 0 kr (below 2 400 kr nothing is debited at all, SFL 55 kap. 2 §).
+-- The deadline generator previously gated on the f_skatt approval flag, whose
+-- column default is true, so nearly every company received 12 payment
+-- reminders per year for a tax that may not be debited. The generator now
+-- gates on preliminary_tax_monthly > 0 instead.
+
+-- 1) Schema alignment: preliminary_tax_monthly has existed on the hosted
+--    database since before migration discipline, but no migration ever
+--    declared it. Installs built purely from migrations (self-hosted, local,
+--    preview branches) lack the column and fail every tax-settings save that
+--    includes the field. No-op on hosted.
+ALTER TABLE public.company_settings
+  ADD COLUMN IF NOT EXISTS preliminary_tax_monthly numeric;
+
+-- 2) Durable dismissal for system-generated deadlines. Hard-deleting a system
+--    row never worked: the nightly backfill cron treats the missing row as a
+--    repair case and recreates it within 24 hours. A dismissed row stays in
+--    the table, is hidden from every surface, and satisfies the generator and
+--    backfill the same way a completed row does.
+ALTER TABLE public.deadlines
+  ADD COLUMN IF NOT EXISTS dismissed_at timestamptz;
+
+-- 3) Prune upcoming F-skatt payment reminders for companies with no debited
+--    preliminary tax on record. Completed rows are kept (filing history).
+DELETE FROM public.deadlines d
+WHERE d.source = 'system'
+  AND d.tax_deadline_type = 'f_skatt'
+  AND d.is_completed = false
+  AND d.due_date >= current_date
+  AND NOT EXISTS (
+    SELECT 1
+    FROM public.company_settings cs
+    WHERE cs.company_id = d.company_id
+      AND coalesce(cs.preliminary_tax_monthly, 0) > 0
+  );
+
+NOTIFY pgrst, 'reload schema';
@@ -2215,6 +2215,9 @@ export interface Deadline {
  reminder_offsets: number[] | null
  status: DeadlineStatus
  status_changed_at: string
+  // Durable opt-out for system deadlines: hidden everywhere, never
+  // recreated by the generator or the backfill cron.
+  dismissed_at: string | null
  linked_report_type: string | null
  linked_report_period: Record<string, unknown> | null

@@ -2340,7 +2343,7 @@ export const TAX_DEADLINE_TYPE_LABELS: Record<TaxDeadlineType, string> = {
  moms_monthly: 'Momsdeklaration (månad)',
  moms_quarterly: 'Momsdeklaration (kvartal)',
  moms_yearly: 'Momsdeklaration (år)',
-  f_skatt: 'F-skatt',
+  f_skatt: 'Preliminärskatt (F-skatt)',
  arbetsgivardeklaration: 'Arbetsgivardeklaration',
  skatteinbetalning: 'Skatteinbetalning (storföretag)',
  inkomstdeklaration_ef: 'Inkomstdeklaration EF',