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Author SHA1 Message Date
Mattsson 2a8bf9b42e Bug/year end numbers (#744) 
* fix(bookkeeping): allow creating a fiscal year that fills an interior gap

Fiscal-period creation only allowed chaining a new räkenskapsår before the
earliest or after the latest existing period, so a company with a gap between
years (e.g. 2024 + 2026 from an SIE import, missing 2025) could not create the
missing year — it failed with "New period must chain before the earliest or
after the latest existing period".

Generalise forward chaining onto the new period's immediate predecessor, which
covers both appending a new latest year and filling an interior gap. The
"prior year must be locked" guard now applies only to true appends, not gap
fills (a backfill, like backward chaining). previous_period_id is set to the
predecessor and the successor is relinked so the BFNAR 2013:2 continuity chain
stays intact. The create dialog suggests the missing year (capped so it never
overlaps the next period), the settings page seeds the dialog at the earliest
gap, and the default suggested name is now "Räkenskapsår <year>".

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(bookkeeping): omföra föregående års resultat (2099 → 2098) at year-end

Year-end closing posts the result to 2099 "Årets resultat" and the opening
balance carried it forward on 2099 every year, so 2099 accumulated across
years and the prior result never moved off "Årets resultat".

executeYearEndClosing now posts a separate "Omföring av föregående års
resultat" verifikat (Dr 2099 / Cr 2098 for a profit, reversed for a loss)
into the new period after the continuity check passes, so 2099 starts each
year at zero. Kept as a standalone entry rather than folded into the opening
balance so the IB stays a faithful mirror of the prior UB and IB/UB
continuity still holds. Aktiebolag only; idempotent; no-op when 2099 is flat.
The 2098 → 2091/2898 disposition (bolagsstämma decision) is intentionally
left to a separate step.

- new source_type 'result_appropriation' (migration + type + Zod enum)
- generateResultAppropriation helper (planner + poster) wired as step 11
- ResultStep surfaces the omföring voucher
- unit tests + pg-real invariant
- scripts/repair-result-appropriation.ts: retroactive catch-up (dry-run default)

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(transactions): shadow-detect date-drift duplicate bank transactions

The content-dedup bridge buckets on exact (date, ore), so the same
transaction re-imported with a booking date that drifted a day lands in
a different bucket and slips past every dedup layer. Add a measure-only
("shadow") detector that flags would-be +/-1-day duplicates and counts
them, without changing what is inserted - so the gap can be validated on
real data before any enforcement, mirroring the scope-drift shadow.

- shiftIsoDate(): pure, deterministic adjacent-date helper
- ingest: DEDUP_DATE_DRIFT_MODE flag (default on), pre-loop bucket
  snapshot, per-row gate with desc-bridge + cross-channel-symmetry
  signals; logs shadow_date_drift_candidates, never alters inserts
- fail-safe date guard so the measurement can never abort an import
- regression tests for both signals, account/window/distinct guards,
  no-double-count, and the malformed-date fail-safe

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* test(bookkeeping): anonymize a customer reference in fiscal-period tests

Remove a real customer name ("AXMD AB") from regression-test comments;
no logic change.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(workflows): enhance Docker image scanning and caching mechanisms

* fix(bookkeeping): enhance year-end result appropriation handling and error reporting

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-16 18:22:09 +02:00
Mattsson 8322830f46 Add/issue in absurdum (#739) 
* feat(assets): allow editing fixed asset fields before depreciation

The fixed asset register only offered a "Dispose" action, so correcting a
mis-entered acquisition date/cost/category meant running the disposal flow —
which posts a real divestment voucher plus a Ch. 8a VAT adjustment.
Disproportionate and wrong for a data-entry fix.

Add an Edit action that allows correcting those fields directly, gated for
correctness:

- service: extend updateAsset() with category/acquisition_date/
  acquisition_cost; block the change once the asset is disposed or has posted
  depreciation (AssetCorrectionBlockedError) where it would desync posted
  vouchers from the register; realign the BAS triple on category change.
  Name, useful life, and method stay editable.
- api: extend the PATCH schema; annotate GET /api/assets with
  has_posted_depreciation so the UI can lock basis fields proactively.
- ui: EditAssetDialog + pencil action; disables date/cost/category when
  depreciation has been booked, with an inline explanation.
- errors: register ASSET_CORRECTION_BLOCKED (409).
- tests: unit tests for the guard; pg test for pre-disposal editability.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(assets): also block basis edits when depreciation was hand-posted

The correction guard only consulted depreciation_schedules, so an
avskrivning booked as a manual journal entry (no schedule row) slipped
through and a basis correction was wrongly allowed.

Add a ledger scan: any posted credit to the asset's ackumulerade-
avskrivningar account (12x9) counts as depreciation. Entries that
depreciation_schedules attributes to a *different* asset are excluded, so
a sibling's engine avskrivning on a shared 12x9 account doesn't produce a
false block. What remains is depreciation tied to this asset (engine or
manual); a basis correction is blocked there and must go through storno.

Adds two unit tests: blocks on a hand-posted credit, allows when the only
12x9 credit belongs to a sibling's engine entry.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(invoices): allow negative unit prices for discount lines

The invoice creation form rejected negative unit prices via a frontend
superRefine check, blocking valid discount lines (e.g. "Rabatt -100").
The unit_price error was never rendered inline, so submission failed
silently. The backend schema already allows negative unit prices (see
CreateInvoiceItemSchema test), so the form was simply out of sync.

Remove the non-negative constraint; empty/NaN prices are still rejected
by the base z.number() type. Drop the now-unused validation_price_positive
translation key from both locale files.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(invoices): allow editing draft invoices

Drafts could be saved but not edited — the only way to change a draft's
lines, customer, dates or amounts was to delete and recreate it. Add a
"Redigera" action on draft invoices that opens the invoice editor
pre-filled with the draft and saves changes in place.

A verifikat is only created when an invoice is sent (or paid, under
kontantmetoden), so every status=draft invoice is uncommitted and safe to
edit; sent/paid invoices stay immutable and still require a credit note.

- Extract buildInvoiceWriteData() with the shared validation + computation
  (VAT rules, ROT/RUT, accruals, totals, currency, item rows); POST now
  uses it too, behaviour unchanged.
- Add UpdateInvoiceSchema and PATCH /api/invoices/[id], guarded to drafts
  (status=draft, no journal entry, not self-billed); number and status are
  preserved and no invoice.created is emitted.
- Extract the invoice creator into a shared InvoiceEditor with create /
  edit modes; /invoices/new is now a thin wrapper and /invoices/[id]/edit
  is the new edit page.
- Add a "Redigera" button on draft invoice detail pages + sv/en strings.
- Tests for the builder, UpdateInvoiceSchema and the PATCH route.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(reports): make Huvudbok findable via account/saldo search terms

Searching the command palette for natural phrases like 'saldo per konto', 'kontoutdrag', 'kontoanalys' or 'transaktioner per konto' returned nothing, so users couldn't find the general ledger. Enrich the Huvudbok entry's keywords with those synonyms, and let Saldobalans and Balansrapport match 'saldo per konto' too since they are genuinely per-account balance views.

Companion change — the clearer Huvudbok report description ('Saldo och alla transaktioner per konto') — already landed in d5f474cb.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(settings): let users edit their personal name

Add an editable Namn field to /settings/account that updates profiles.full_name and best-effort syncs auth user_metadata. Previously the personal name was only ever set from BankID's legal name at signup with no way to correct it, so users whose tilltalsnamn isn't their first given name were greeted by the wrong name (and email/password users had no name at all).

New POST /api/user/profile route (requireAuth, RLS-scoped update) mirrors /api/user/locale. sv/en strings added.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

* feat(invoices): per-invoice öresavrundning override

Add a display-only öresavrundning flag per invoice that wins over the
company-wide setting. Resolution order in getDisplayTotal: per-invoice
override -> company setting -> default-on. The stored total and the booked
verifikat keep the exact öre; only the rendered total changes.

Supplier invoices gain the same flag but resolve a null to off (they never
had rounding historically), exposed via a toggle on the new-invoice form
and a rounding row on the detail page.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

* feat(transactions): warn on possible duplicate before booking

Before committing a transaction (via book or categorize), detect an
already-booked sibling with the same date and amount and return a 409
TRANSACTION_BOOK_POSSIBLE_DUPLICATE instead of silently double-booking.

The user can override with force=true, which must be bound to the reviewed
sibling via expected_duplicate_transaction_id; the candidate is re-detected
server-side, so a stale or guessed id is rejected with
TRANSACTION_BOOK_FORCE_CANDIDATE_MISMATCH. Detection is fail-open on the
non-force path and fail-closed under force.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

* feat(transactions): shadow-mode scope-drift dedup counter in bank ingest

Count rows that an enforcing same-feed scope-drift rule WOULD treat as
re-imports (the IBAN-drift re-imports the external_id check misses) and
surface it as IngestResult.shadow_scope_drift_candidates. Nothing is
blocked yet -- the counter only measures how often the rule would fire so
it can be validated against real data before enforcement.

Also gitignore scripts/delete-duplicate-transactions.ts: a destructive,
hand-run cleanup tool kept out of the repo so it can't run in CI/cron or be
mistaken for a supported feature.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

* fix(bokslut): base bolagsskatt on post-disposition result

Bokslutsdispositioner are booked as source_type='year_end', which the
income statement excludes, so net_result alone overstates resultat före
skatt and the booked tax ignored the periodiseringsfond avsättning (too-high
tax, ÅR/INK2 mismatch).

calculateBolagsskatt now accepts resultBeforeTaxOverride. The preview builder
mirrors each proposal's P&L effect (+återföring, -avsättning, -SLP) onto the
pre-disposition result; the commit path sums the already-posted dispositions
via the new sumPostedYearEndDispositions (class 88 + 7533) since bolagsskatt
is committed last.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

* feat(settings): fiscal years manager

Add a FiscalYearsManager to the bookkeeping settings that lists fiscal
periods with their status (closed > locked > open) and creates the next
year via CreatePeriodDialog, seeded to chain forward from the latest
period end.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

* fix(api): return 400 when locking a period with unbooked transactions

lockPeriod() refuses to lock a period that still has uncategorized business
transactions. Detect that message in the lock route and surface it as a
clear PERIOD_HAS_UNBOOKED_TRANSACTIONS (400) instead of a generic 500.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

* feat(invoices): implement isEditableInvoiceDraft utility and apply it across invoice edit routes
feat(transactions): log duplicate dismissal events in behandlingshistorik
test(invoices): add tests for isEditableInvoiceDraft function
test(transactions): enhance tests to verify behandlingshistorik logging
refactor(bokslut): update tax calculation test descriptions for clarity

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-16 10:42:37 +02:00
Mattsson db8983ba9e Add/bokslut (#718) 
* feat(arcim-migration): Briox provider with SIE-over-API import

- Briox auth via account ID + application token (no app-level
  credentials); both tokens rotate on refresh and are persisted
- New sie-fetcher pulls the general ledger as SIE through the
  provider API for Fortnox, Briox and Bjorn Lunden
- Wizard stops on a failed SIE import and surfaces the real errors
  instead of proceeding to the misleading migrate-guard message
- PROVIDER_SIE_ONLY_FORTNOX renamed to PROVIDER_SIE_NOT_SUPPORTED;
  new PROVIDER_TOKEN_INVALID for rejected provider credentials

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bookkeeping): per-line accruals (periodisering) on invoices and supplier invoices

Defer revenue/costs per invoice line to 29xx/17xx interim accounts with
automatic monthly dissolution (nightly cron + catch-up at registration),
schedule cancellation on credit, year-end auto-detect exclusion for
already-scheduled invoices, invoice-inbox service-period extraction for
prefill, and an MCP tool to list schedules.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bokslut): iXBRL arsredovisning generation and Bolagsverket digital filing

Generate the annual report as iXBRL from a generated taxonomy registry
(K2 element lists, taxonomy:generate/check scripts + CI guard), expose it
via the fiscal-period API, and add the bolagsverket extension for digital
submission to eget utrymme with webhook-driven status tracking
(submissions table + pg tests, lifecycle events, year-end wizard UI).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* test(mcp): raise origin-guard test timeout to 20s

The dynamic import pulls in the full server module; the parse alone
flirts with the 5s default under full-suite parallel load.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* Add new scripts and documentation for K2 AB taxonomy generation and validation

- Introduced `generate-taxonomy-registry.ts` to automate the generation of the iXBRL taxonomy concept registry from official element lists and tuple models.
- Added `validate-ixbrl.mjs` for validating generated iXBRL reports against the official taxonomy package using Arelle.
- Included new documentation files:
  - `k2-ab-arsredovisning-elementlista-2024-09-12_rev20250312_sv.xlsx`
  - `tuple-innehallsmodell-arsredovisning-k2-2024-09-12.xlsx`
  - `taxonomi-paket-2024-09-12_rev20250312.zip`

* Add tests for bookkeeping accruals dissolution and supplier invoices

- Implement tests for the POST /api/bookkeeping/accruals/[id]/dissolve route, covering success and error scenarios.
- Add tests for the DELETE /api/supplier-invoices/[id] route, including authentication checks and validation of invoice deletion conditions.
- Introduce tests for the Arcim migration provider client, ensuring token handling and error classification.
- Create tests for the Bolagsverket extension, validating submission role enforcement and environment settings.
- Add Zod schemas for Bolagsverket response payloads to ensure proper validation.
- Implement tests for MCP server's list accrual schedules, confirming registration and scope mapping.
- Add consistency tests for IXBRL document generation, ensuring duplicate facts and XML escaping are handled correctly.
- Introduce typed domain errors for accrual schedules to improve error handling in the service.
- Add tests for resolving consent with Briox token refresh concurrency, ensuring proper token management and error handling.

* fix(tests): update payload size guard comments to reflect recent changes in tool descriptions and ceiling adjustments

* fix(gitattributes): mark generated JSON files in bokslut taxonomy as linguist-generated

* feat(migrations): add backfill for invoices.journal_entry_id and fallback for next_voucher_number user_id

* feat(bokslut): enhance compliance and financial processing features with new submission details and security measures

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
 2026-06-12 16:35:30 +02:00
Jakob Wennberg 0521c385d2 feat(transactions): underlag status badges + attach dialog; auto-expire stale pending ops (#712) 
* feat(transactions): per-row underlag status + attach-document dialog

- New "Matcha mot underlag" dialog on /transactions (inbox pick or fresh
  upload), the tx→doc mirror of the Documents view's matcher
- Per-row Underlag/Underlag saknas badges on booked history rows, driven
  by computeJeUnderlagStatus — same posted-only, exemption-aware scope as
  the worklist count so badge and count never disagree
- attach-document route + commit dispatcher now propagate the doc onto
  the verifikation when the tx is already booked (BFL 5 kap 6 §), with a
  409 guard for docs consumed by a different verifikation, idempotent
  re-attach (no same-value rewrite under period lock), and an honest 409
  when the period-lock trigger blocks the propagation
- Booking-dialog doc links also pin the doc to the transaction row
  (first linked doc wins) via the link route's new transaction_id param

messages/{sv,en}.json also carries the strings for the pending-ops
expiry UI that lands in the next commit.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(pending-operations): auto-expire stale staged operations after 30 days

- New daily cron (02:30 UTC, vercel.json + both docker crontabs) flips
  >30-day-old pending ops to rejected with the dispatcher's
  { auto_rejected: true, reason: 'expired' } result_data shape — rows are
  never deleted, the table is the audit trail
- /pending renders an "Utgick automatiskt" badge + detail line for these,
  orders terminal tabs by resolved_at so a fresh expiry sweep isn't
  buried, and adds a first-time-reviewer explainer
- Origin labels spell out where a proposal came from (AI chat, MCP key,
  API, cron) instead of the raw actor_label
- agent_chat actor type added to PendingOperationActorType/AuditLogEntry
  (DB CHECK already widened in 20260519090000) and to the agent filter
- ApprovalCard notes that ignoring a proposal is safe

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* docs(mcp): surface the client telemetry marker in connect instructions

Tag the connector URLs shown in ApiKeysPanel, the connect-claude doc and
the gnubok-mcp README with ?client=<surface> (claude-connector /
claude-code) and GNUBOK_CLIENT=claude-desktop for the npm bridge.
Telemetry-only — the server already reads the param/header; this just
lets us measure which Claude surface connected.

The claude mcp add copy blocks quote the URL: an unquoted ? in the query
string trips zsh globbing ("no matches found").

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* review: fix stale-closure badge flip + zod-validate link route body (PR #712)

- handleDocumentAttached read journal_entry_id off the render-time
  transactions snapshot; if the list changed while the attach dialog was
  open the optimistic badge flip was silently skipped. Read it off the
  dialog's own subject (attachDocTx) instead.
- POST /api/documents/[id]/link now validates the body against the new
  LinkDocumentSchema (uuid-strict, all four fields) instead of a bare
  presence check on journal_entry_id — same canonical VALIDATION_ERROR
  envelope. Test fixtures switched to real UUIDs accordingly.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
 2026-06-11 11:13:51 +02:00
Mattsson f9ea9c0082 Add/pdf and templates (#705) 
* fix(invoices): apply configured voucher series to payments + preview next voucher

The booking engine resolves the series from
default_voucher_series_per_source_type, but the global "Standardserie"
dropdown wrote a separate field the engine ignored, and cash-method invoice
payments (invoice_cash_payment) weren't exposed in settings — so configured
series were silently dropped to "A".

- Expose cash/private payment source types in the per-source-type form
- Write the global default through to the map on save, keeping overrides
- Resolve voucher-sequences/next by source_type (+date) to match the engine
- Show the upcoming voucher (V2) in the payment dialog title
- Share resolveInvoicePaymentSourceType so preview and booking can't drift

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(salary): keep AGI panel in sync with Skatteverket signing state

The AGI panel mixed run-scoped generation state (agi_generated_at,
agi_declarations) with period-scoped submission state (extension_data
agi_submission_{period}), so the two could drift and present
contradictory UI. Reconcile them:

- Auto-detect a Mina Sidor BankID signature: while awaiting_signing,
  poll /agi/kvittenser on mount and on tab refocus so the panel flips
  to "signed" (hiding the signing actions) without a manual
  "Hamta kvittens" click.
- Warn instead of offering to sign when the locked granskningsunderlag
  predates the run's latest AGI generation (draftIsStale) — avoids
  filing superseded figures.
- Self-heal a stale "AGI-XML saknas" error once the run's AGI is
  (re)generated out-of-band (MCP/API/other tab).
- Refetch the salary run on tab focus so agi_generated_at reflects
  out-of-band generation without a hard reload.
- /agi/lasUpp now clears the cached agi_submission_{period} record, so
  unlocking drops the panel back to the pre-submission state instead of
  stranding it on a released "redo att signeras" draft.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat: Implement VAT registration handling and invoice item line types

- Added VAT registration check in commitCreateInvoice to set VAT rate to 0% for non-VAT registered companies.
- Updated invoice creation logic to reflect 'exempt' VAT treatment and adjusted related fields accordingly.
- Introduced support for free-text and blank spacer rows in invoice items by adding a new line_type field.
- Enhanced invoice and credit note handling to accommodate new line types.
- Added new localized messages for text rows in English and Swedish.
- Created tests for salary run approval logic, ensuring bank details are validated correctly.
- Implemented effective net payout calculation for salary runs, considering tax overrides.
- Added SQL migrations to support new invoice item line types and accounting method awareness for linking invoices to vouchers.

* feat(articles): artikelregister with revenue account + VAT rate per article

Article register (non-inventory) with per-article VAT rate and optional
BAS class-3 revenue-account override. Includes API routes, UI pages,
MCP tools, pending-operation staging, and the activate-or-create
account flow (ACCOUNTS_NOT_IN_CHART -> ActivateAccountsDialog,
unknown numbers -> AddAccountDialog) reusing the journal entry UX.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bookkeeping): no-doc-required batch + bulk-missing endpoints

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(payments): supplier payment lines + cash-method invoice matching

Shared payment-line proposal for supplier invoices, improved
match-invoice/match-supplier-invoice flows (kontantmetoden-aware),
and voucher-link support without requiring a 151x clearing entry.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bookkeeping): new journal entry dialog, SIE import tweaks, misc

New journal entry dialog component, journal list/page updates,
invoice editor updates, SIE import adjustments, transaction ingest
and api-key tweaks, pr-agent workflow update.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(invoices): implement tax reduction features and localization updates

* feat(tests): add VAT registration gate to pending operations commit tests

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-10 13:52:24 +02:00
Jakob Wennberg c0b006fcc1 feat(invoicing): artikelregister (product/article catalog) with per-article revenue account (#703) 
* feat(invoicing): artikelregister (product/article catalog) with per-article revenue account

Add a lean, non-inventory article catalog (artikelregister) so users can define
reusable invoice-line presets (name, unit, price excl VAT, VAT rate) with an
optional per-article BAS class-3 revenue-account override.

- DB: articles table (RLS via user_company_ids(), audit + updated_at triggers,
  unique-per-company article_number), generate_article_number RPC (atomic +
  idempotent), company_settings counter, nullable invoice_items.revenue_account
  + article_id, pending_operations CHECK expansion.
- Engine: generatePerRateLines groups revenue by (vat_rate, account) —
  byte-identical with no override, balance-safe when split (last account absorbs
  the rounding remainder), reverse_charge/export still force 3308/3305.
- API: /api/articles CRUD (soft-deactivate); override validated against
  chart_of_accounts (active class-3) and frozen onto invoice lines at create.
- Propagation: override carried through send/mark-sent/credit/convert/cash and
  the staged commit paths (recurring deferred — documented inline).
- MCP: gnubok_list/create/update_article (staged, scoped, risk-tiered).
- UI: articles register (list/detail/form) + nav + bilingual i18n + invoice-line
  article picker & "Spara som artikel" quick-create.
- Tests: engine regression, route, and pg-real (RPC/RLS/triggers).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(mcp): strip ILIKE _ wildcard from gnubok_list_articles search

Underscore is a single-character ILIKE wildcard; stripping it (alongside the
existing %,()\* set) keeps a stray char in the article search from matching
every row. Read-only + RLS-scoped, so no security impact — addresses PR #703
reviewer + compliance-swarm CC6.3 notes.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-09 21:05:37 +02:00
Mattsson 809120c4b8 Bug/document linking (#688) 
* feat: enhance supplier invoice payment process and settings handling

- Implemented linking of invoice documents to journal entries for cash payments in the supplier invoice payment process.
- Refactored settings fetching logic to improve loading states and error handling across various settings components.
- Introduced a new SettingsLoadError component to handle cases where settings fetch fails or returns no data.
- Updated useSettings hook to manage loading and error states more effectively, allowing for retries on failure.
- Enhanced tests for supplier invoice creation to ensure document IDs are persisted correctly for cash method payments.

* feat(salary): enable monthly salary edits in draft runs and handle zero-total declarations
 2026-06-08 07:37:24 +02:00
Mattsson 0ca9c25aba Add/user feedback (#679) 
* feat(bookkeeping): make blocked fiscal-year creation actionable

When creating a new räkenskapsår is blocked because a prior period is
still open, the "Skapa räkenskapsår" dialog no longer dead-ends on an
English toast. The API now returns the canonical bilingual error envelope
with the blocking periods (id/name/dates) under details, and the dialog
renders a Swedish panel that locks them inline (reversible locked_at) via
the existing /lock endpoint and retries creation.

The guard rule is unchanged and remains BFL-compliant: BFL 6 kap allows
löpande bokföring of the new year in parallel with the prior year's
bokslut, so a lock (not a full close) is sufficient and reversible.

- Add PERIOD_CREATE_BLOCKED_BY_OPEN_PERIODS structured error code
- Return envelope + details.blockingPeriods from the 409 (was English string)
- CreatePeriodDialog: inline "lås och skapa" panel + lock-and-retry
- Update route tests for the new envelope shape

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(ui): prevent mouse wheel from mutating number inputs

A focused <input type="number"> would change its value on scroll,
silently turning e.g. a 20000 salary into 19998. Blur number inputs
on wheel so the page scrolls instead of editing the value. Applied
at the Input primitive so all number fields are protected.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(salary): auto-derive skattetabell and kolumn for employees

Replace the opaque manual "Skattetabell (29-42)" and "Kolumn (1-6)" inputs
on the employee form with a self-deriving flow: the user picks their
folkbokföringskommun from a searchable dropdown and the tax table fills
itself in, while the column derives from the personnummer we already collect.

- Add a searchable municipality picker (MunicipalityCombobox) backed by a
  new cached GET /api/salary/tax-tables/kommuner endpoint.
- Wrap the whole "Skatt" card in a self-contained EmployeeTaxCard used by
  both the create and edit pages, with InfoTooltips and named column options.
- deriveTaxColumn(): auto-select column 1 for under-66 employees; leave the
  ambiguous 66+ case (pension vs working senior) to a clearly-named manual
  choice.
- Fix fetchKommunTaxRates() to page through all ~1300 församling rows instead
  of a single 500-row page (which silently dropped ~200 kommuner, incl.
  Göteborg) and normalize the uppercase names to title case.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(import): correct CSV amount-column guess and surface skipped rows

Manual CSV column-mapping auto-guess walked each data row right-to-left
and picked the first numeric cell as the amount, so on the common
...;Belopp;Saldo layout it grabbed the trailing running-balance column.
Extract the guess into a pure, tested suggestColumnMapping(): match
header labels first (belopp/amount -> amount, saldo/balance -> balance),
auto-fill the balance field, and fall back to value heuristics that skip
the balance column and prefer a column carrying negative values.

Also surface stats.skipped_rows + parse warnings in BankFileConfirmStep -
the manual-mapping path skips the preview step that was the only place
they showed, so skipped rows were silently dropped from view.

Add a unit test reproducing the Saldo-as-amount regression.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat: add "Save as draft" functionality for invoices

- Implemented a new feature to allow users to save invoices as unnumbered drafts without generating an invoice number until finalized.
- Added a `save_as_draft` flag to the CreateInvoiceInput schema to handle draft saving logic.
- Updated the invoice creation API to skip number allocation when saving as a draft.
- Introduced a new endpoint for finalizing drafts, which allocates an invoice number and emits an `invoice.created` event.
- Enhanced the UI to include a "Save as draft" button, with loading states and tooltips.
- Updated tests to cover the new draft saving and finalization logic, including race conditions for concurrent modifications.
- Added relevant error handling for draft finalization and deletion scenarios.

* feat(employee): add employment start and end date fields to employee forms

* feat: enhance invoice and salary run handling with improved validation and event logging

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-05 17:26:40 +02:00
Mattsson 4a54467599 Bug/transaction date corruption (#668) 
* fix(transaction): enforce valid date range for transactions and add database constraint

* fix(transaction): implement server-side validation for transaction dates and enhance error handling
 2026-06-04 16:16:27 +02:00
Mattsson 3e42fc6f32 Feat/voucher docs (#664) 
* feat: implement inbox document picker and linking functionality

* feat: implement self-billing invoice functionality

- Added support for registering self-billed invoices received from customers.
- Updated the invoice schema to include fields for self-billing metadata such as `is_self_billed`, `external_invoice_number`, `self_billing_agreement_ref`, and `received_date`.
- Created API route for handling self-billed invoice submissions, including validation and error handling.
- Implemented database migrations to add necessary columns and constraints for self-billing invoices.
- Developed tests to ensure correct behavior of self-billing invoice creation and validation rules.
- Updated Swedish localization files to include new terms related to self-billing.

* feat: enforce SIE import requirement for non-Fortnox providers in migration process

* feat: streamline invoice processing and enhance error logging across APIs
 2026-06-04 13:14:57 +02:00
Jakob Wennberg 0b86901a2b Enforce MFA on critical mutation routes + post-audit foundation (A1) (#646) 
* feat(lib): add canonical money + format + fetch primitives (audit Tier 0)

Foundation for post-audit cleanup: shared primitives so subsequent refactors import one helper instead of reinventing (the duplication the audit found).

- lib/money.ts: canonical roundOre/ORE_TOLERANCE (+ equalOre/isZeroOre/sumOre); lib/bokslut/rounding.ts re-exports for back-compat
- lib/utils.ts: formatAmount, formatWholeKr, formatDateTime
- lib/hooks/use-fetch.ts: generic client fetch hook (abort, bilingual errors, refetch)
- components/common/DataState.tsx: loading/error/empty wrapper over Skeleton/EmptyState
- messages: common.retry / common.load_error (sv+en)
- tests: 16 tests incl. the 1.005 half-ore case and locale-robust format assertions

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* ci(guards): ratchet against new MFA-bypassing routes and naive ore-rounding

Adds scripts/checks/no-new-antipatterns.mjs + committed baseline. Fails CI only when a PR ADDS a route hand-rolling supabase.auth.getUser() (which skips MFA AAL2 enforcement) or a new Math.round(x*100)/100. Baseline: 178 raw-auth routes, 668 naive rounds — ratchets down as the A1 (route-auth) and D1 (rounding) migrations land. Wired into core-build.yml; green at baseline.

Note: scripts/ is gitignored (.gitignore:70 '/scripts') yet tracks 39 files via force-add; these two were force-added to match that existing pattern.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(api,errors): enforce MFA on journal-entry mutation routes via withRouteContext (A1)

Migrates the 4 journal-entry mutation routes (commit, correct, reverse, recordate) off hand-rolled supabase.auth.getUser() onto withRouteContext, which enforces MFA AAL2 (requireAuth) + non-viewer role (requireWrite) and routes thrown errors through the canonical errorResponse envelope. Fixes audit finding A1 for the most compliance-critical mutations and folds in C8 for these routes (drops bookkeepingErrorResponse; they now emit message_en).

Also fixes a latent bug: errorResponse()/extractBookkeepingDetails only handled 11 of 15 typed bookkeeping errors, so MeaninglessCorrection / NoOpenPeriodForDate / TargetPeriodClosed / TargetPeriodLocked silently degraded to a generic 500 (affecting existing v1 callers too). Adds the 4 missing registry codes + extract cases -> correct 400/409.

Behavior change: untyped engine throws now return the canonical 500 envelope instead of 400+raw-string; typed errors keep their status (verified against the registry). Tests updated to the realistic typed-error contract + a 403 write-gate test on commit. Updates .claude/rules/api-routes.md to prescribe withRouteContext. Ratchets the antipattern guard 178 -> 174. Full unit suite green (5023); tsc: no new errors.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(api): enforce MFA on salary run authorization routes via withRouteContext (A1)

Migrates the salary-run lifecycle write routes (approve, paid, revert) — the highest-PII A1 surface — off hand-rolled supabase.auth.getUser() onto withRouteContext (enforces MFA AAL2 + non-viewer role). Explicit { error } returns are preserved unchanged (passed through the wrapper); only auth changes, so no error-shape regression. Salary unit suite green (8). Ratchets the antipattern guard 174 -> 171.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* review: address PR #646 bot findings

- guard: match withRouteContext/requireAuth at the CALL site (withRouteContext[<(]), not a bare import — closes the false-negative greptile flagged. It surfaced app/api/sandbox/seed (hand-rolled getUser; the loose regex had matched a code comment). Switched that route to requireAuth() — the documented stopgap for routes that can't use withRouteContext (it runs before a company exists; anonymous users, so MFA is a no-op but the auth path is now consistent). Guard stays at 171.
- money.test: add the negative half-ore case roundOre(-1.005) === -1 to lock the rounding direction against regressions.
- use-fetch: document keep-previous-data + deferred-loading (effect-tick) semantics.
- structured-errors: drop the BFL 5 kap. 5 § citation from MEANINGLESS_CORRECTION per the swedish-compliance bot (5 § governs correction procedure, not the no-op precondition).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* review: enrich wrapper error logging + document sandbox GDPR controls (PR #646)

- with-route-context: log unhandled errors and route errorResponse through the resolved { userId, companyId } logger, not just { requestId, operation } — closes the OWASP V16 audit-trail finding for all 82+ routes using the wrapper. Documented in the JSDoc.
- sandbox/seed: document the GDPR Art.32 compensating controls for the anonymous write path (anonymous-only, /24 rate limit, synthetic demo data, own-company RLS scope). No functional change — the flagged behaviour is pre-existing by design; this records the reasoning inline.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-03 15:34:58 +02:00
Jakob Wennberg c74b19df1b Accounted rebrand + swarm-skill cleanup + bank-reconciliation fixes (#643) 
* feat(reconciliation): close the bank-feed loop on voucher links and re-tag mis-typed opening balances

Two related fixes to bank reconciliation correctness:

1. Auto-reconcile on voucher link. Linking an invoice or supplier invoice to
   an existing voucher previously advanced only the invoice — the bank
   transaction that paid it kept sitting in the Transactions inbox with a null
   journal_entry_id. linkInvoiceToVoucher / linkSupplierInvoiceToVoucher now
   call autoReconcileTransactionForLinkedVoucher (lib/reconciliation), which
   links the bank transaction to the same verifikat when exactly one unbooked
   line matches it. Best-effort and post-commit: a failure here never fails the
   link. The result surfaces reconciledTransactionId; the inbox row leaves the
   list and the UI shows link_success_tx_reconciled.

2. Re-tag mis-typed opening balances. getReconciliationStatus and the GL-line
   matching RPCs identify a cash account's ingående balans solely by
   journal_entries.source_type='opening_balance'. Companies migrated from other
   systems often booked the bank IB as an ordinary voucher (source_type
   'import' or 'manual'), so it was never excluded and surfaced as a phantom
   reconciliation difference equal to the opening balance. Adds:
   - migration mark_entry_as_opening_balance: a GUC-gated carve-out in the
     immutability trigger plus a SECURITY DEFINER RPC that validates the entry
     (balance-sheet lines only, dated on a fiscal-period boundary), flips the
     source_type, and writes an audit row — no blanket data sweep.
   - POST /api/reconciliation/bank/mark-opening-balance + MarkOpeningBalanceSchema.
   - BankReconciliationView action to trigger it from the IB diff.

The gnubok_create_voucher executor now accepts a typed is_opening_balance flag
and derives source_type='opening_balance' only after validating class 1/2 lines
on the period start, so new IBs land correctly typed.

Covered by lib/reconciliation auto-reconcile tests, voucher-executors tests,
and a mark-entry-as-opening-balance pg-real test.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* chore: rebrand gnubok → Accounted and prune swarm agent skills

Product rebrand and skills housekeeping. No runtime behaviour change.

Rebrand: replace user-visible "gnubok" with "Accounted" across docs, READMEs,
in-code comments, doc-site content, MCP skill/resource prose, and the
gnubok-mcp package description. The MCP resource URI scheme is moved gnubok://
→ Accounted:// consistently across resource registrations, the event-type
comment, and the resource/skill tests. Deliberately preserved as stable
identifiers (NOT rebranded): the gnubok-company-id cookie, gnubok_sk_ / gnubok_inv_
token prefixes, the gnubok-mcp npm bridge name, and the AGI <gem:Programnamn>
value (kept 'gnubok' per its source comment — it is the software identifier sent
to Skatteverket and must not churn across visual rebrands).

Skills: remove the 27 swarm-* agent SKILL.md atoms (no longer used; already
absent from the agent_atom_registry in prod), refresh the remaining skill docs,
add the .claude/rules/ path-scoped rule set, and regenerate the
seed_agent_atom_bodies migration + .skill-body-manifest.json via
`npm run skills:generate` so the DB-backed skill bodies match the trimmed set.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-03 10:52:01 +02:00
Mattsson f6ee0c2a82 Bug/customer invoice bug (#628) 
* fix(supplier-invoices): self-assess reverse-charge VAT + link payments to vouchers

Reverse-charge supplier invoices now carry a per-item reverse_charge_rate (0.06/0.12/0.25). Under omvänd skattskyldighet the supplier charges 0% VAT, so the line vat_rate stays 0 and the buyer self-assesses fiktiv moms at the statutory rate. Centralizes rate resolution (resolveReverseChargeRate) and the ruta 20-24 basis-account guard (isReverseChargeBasisAccount) in vat-entries so the booking engine and review-dialog preview can no longer drift.

Adds the link_supplier_invoice_voucher pending operation: mark a leverantorsfaktura paid by linking an existing posted verifikat that debits 2440, with no new journal entry. Exposes find-candidates/link MCP tools and the bulk-reconcile helper, scoped under suppliers:read/write.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(vat): report yearly VAT over the rakenskapsar, not the calendar year

Annual VAT (helarsmoms) is filed per beskattningsar/rakenskapsar (SFL 26 kap), which can be extended or shortened up to 18 months. The previous Jan-Dec calendar span silently dropped part of an extended first year. calculateVatDeclaration now accepts a fiscalPeriodId and resolves the period's actual bounds for yearly; monthly/quarterly stay calendar. The reports UI passes the selected fiscal period, defaults the periodicity from the company's moms_period setting, and carries the period into the ruta drill-down. full-archive export threads the period id through too.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(migration): resolve supplier invoice status from payment amounts

The provider's lifecycle status and its payment status are computed independently upstream and can contradict each other (e.g. a Fortnox invoice marked booked but fully paid). Both the arcim entity-mapper and the Fortnox mapper now let payment state win: fully paid -> paid, partial -> partially_paid, otherwise the mapped lifecycle status, with credit notes forced terminal. Balance is compared numerically (never strict === 0) so float drift or a residual ore resolves cleanly, and an absent Balance is treated as unpaid.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(enable-banking): only ingest booked transactions to stop re-import drift

Pending entries are skipped during sync: a pending row is unstable across syncs (a later 'synka nu' returns it still pending or finally booked, often with a different effective date). Because both the dedup external_id and the content-dedup key are date-derived, that drift minted a new id and re-imported a transaction that already existed - observed in production as the same amount+description landing twice with different dates. Gating the import set on a stable booking_date removes the drift at the source and leaves booked rows' ids byte-identical.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* chore(gitignore): ignore local SIE test fixtures

tests/fixtures/sie/ may contain real or scrubbed company data and must never be committed.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(invoice): handle errors during registration journal entry creation and ensure invoice rollback
feat(tests): add test for reverse charge rate handling on supplier invoice line items
feat(fortnox): ensure paid status reflects zero balance for fully paid invoices
chore(migrations): add reverse_charge_rate to supplier_invoice_items and backfill link_supplier_invoice_voucher

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-02 13:25:48 +02:00
Jakob Wennberg 953980c875 Per-account bank reconciliation + overdue/inbox/privacy fixes (#619) 
* feat(reconciliation): scope bank reconciliation per cash account via transactions.cash_account_id

A company with two same-currency cash accounts (e.g. checking 1930 + a
savings account) saw every SEK transaction on every account, and the
status card summed across both — reconciliation filtered transactions by
CURRENCY while filtering GL lines by ACCOUNT (issue #604).

Bind each bank transaction to the cash_accounts row it settled on:

- New nullable transactions.cash_account_id FK (ON DELETE SET NULL —
  a bank transaction is räkenskapsinformation, BFL 7 kap, and must
  survive cash-account deletion) + a best-effort 4-pass backfill.
- All reconciliation/transaction queries scope to the selected account
  with a NULL->currency fallback, so legacy/un-backfilled rows never
  disappear mid-backfill.
- ingestTransactions stamps cash_account_id from the batch's
  settlementAccount; categorize + manualLink resolve and use it.
- Bank leg now books to the transaction's actual settlement account via
  applySettlementAccount (no-op for 1930), so interest/fees on a
  savings/EUR account reconcile instead of mis-booking to 1930.
- manualLink cross-checks the transaction's account and requires a
  voucher line on the selected account (no silent cross-account links).
- BankReconciliationView: quick-book menu for any settlement account,
  in-flight request abort on account/date switch, 500-row truncation
  notice, per-account state reset.
- pg-real coverage for the FK, all backfill passes, account-scoped
  query isolation, and cross-company isolation.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(supplier-invoices): stop marking paid invoices and credit notes as overdue

update_overdue_supplier_invoices() (the daily pg_cron job) flipped every
past-due 'registered'/'approved' row to 'overdue' without looking at the
outstanding balance. Credit notes — created 'registered', remaining 0,
due today — got flipped the next day, surfacing as "Förfallen" with
"kvar att betala 0 kr"; so did any fully-paid invoice left in
'registered'/'approved'.

Guard the cron on remaining_amount > 0.005 (the "fully paid" threshold
used by the payment/match paths) and is_credit_note = false, and backfill
the rows already mis-flagged (credit notes -> 'registered', paid ->
'paid' with paid_at stamped only when missing). pg-real coverage for the
guarded function and the one-off backfill.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(invoice-inbox): refresh dokumentinkorg on realtime row changes

The InvoiceInboxWorkspace only refetched on mount and on explicit
in-component actions. When an inbox item was resolved out of band — the
in-app agent sheet committing a staged create_supplier_invoice_from_inbox
/ book-direct op, the /pending page approving one, or another tab booking
it — none of those paths called fetchItems(), so the booked underlag
stayed in "Att göra" until a manual reload (issue #600).

Add invoice_inbox_items to the supabase_realtime publication (mirrors the
/pending fix in 20260520120100) and subscribe in the workspace, refetching
the whole list on any change so derived status/counts/ordering stay
authoritative. RLS scopes the channel to the user's company. fetchItems
now preserves optimistic upload placeholders so a refetch firing
mid-upload can't drop an in-flight row.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* docs(privacy): disclose EU AI inference via Amazon Bedrock (eu-north-1)

Update the privacy policy and DPA to state that AI inference, when AI
features are enabled, runs inside the EU via Amazon Bedrock (eu-north-1,
Stockholm) using Anthropic's Claude models — no transfer to a third
country, prompts not retained after the call or used for model training.
Add AWS as a subprocessor row and refresh the "last updated" dates.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(migrations): rename invoice_inbox_realtime to avoid version collision

main's #617 shipped 20260605120000_transactions_original_description.sql —
the same version this branch used for the inbox-realtime publication. The
Supabase migration tracker keys on the numeric version, not the filename, so
the preview branch failed with a duplicate-key error on
supabase_migrations.schema_migrations (version 20260605120000 already
exists). Rename to the unique version 20260605120500; the body
(ALTER PUBLICATION) is order-independent.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(reconciliation): align run guard with status; harden filter interpolation

Addresses PR review (greptile + compliance swarm):

- The v1 and core bank/run routes rejected an unknown account uniformly,
  including the default '1930', while the status routes were lenient for
  '1930'. A company reconciling its primary SEK account without a
  cash_accounts row got 200 from status but 400 from run. Make run match
  status: '1930' falls back to currency-only scoping (cashAccountId
  undefined); non-default unknown accounts are still rejected. Adds a test.
- /api/transactions accepts a user-supplied `currency` query param that was
  interpolated raw into a PostgREST .or() filter. Reject anything that isn't
  a 3-letter ISO code — RLS already scopes to the company, but an
  unsanitized value could otherwise malform/widen the filter. Assert
  currency/cashAccountId shape in scopeTransactionsToAccount as well.
- categorize: log (instead of silently swallowing) a cash_accounts
  settlement-account lookup error, so a fall-back-to-1930 mis-booking is
  observable in the audit log.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(migrations): correct backfill UPDATE..FROM join; idempotent realtime publication

Two SQL errors that only surface on real Postgres (CI pg-real + Supabase
preview) — the unit suite mocks Supabase, so neither was caught locally.

- Backfill pass (a): `UPDATE transactions t ... FROM journal_entry_lines jel
  JOIN cash_accounts ca ON ca.company_id = t.company_id` referenced the UPDATE
  target `t` inside the FROM join's ON clause, which Postgres rejects ("invalid
  reference to FROM-clause entry for table t"). Move the company match to WHERE;
  the JOIN now relates jel<->ca only. Semantics unchanged.
- invoice_inbox_realtime: `ALTER PUBLICATION ... ADD TABLE` is not idempotent
  (SQLSTATE 42710 if the table is already a member). The earlier
  version-collision push partially applied it on the Supabase preview branch, so
  the re-apply errored. Guard with a pg_publication_tables existence check.

Both statements validated against a real Postgres: the single-line tx binds, the
two-bank-line transfer stays NULL, and the publication add runs twice cleanly.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(migrations): backfill pass (c) uses array_agg, not min(uuid)

Postgres has no min() aggregate for uuid, so pass (c)'s min(id) raised
"function min(uuid) does not exist" on apply (CI pg-real + Supabase). The
HAVING count(*) = 1 already guarantees one row per group, so (array_agg(id))[1]
returns that single id.

Validated the full backfill (all four passes) and the overdue migration against
a real Postgres: every pass binds / falls through as intended, and the overdue
guard + backfill produce the right statuses.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* docs(compliance): add RoPA entry for Amazon Bedrock AI inference (GDPR Art.30)

The privacy policy now discloses AI inference (transaction categorization +
document/receipt OCR) via Amazon Bedrock as a processing activity, but
.compliance/ropa.yaml had no matching Art.30 record. Add it: opt-in consent
basis, EU-region (eu-north-1) inference with no third-country transfer, prompts
not retained or used for model training. Mirrors the privacy-page disclosure
shipped in this PR.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-01 18:26:13 +02:00
Mattsson c6c86cded4 Mcp/template data feedback (#617) 
* fix(booking-templates): scope template list to the active company

GET /api/settings/booking-templates relied solely on the btl_select RLS
policy, which is membership-wide (user_company_ids) and returns templates
from every company the user belongs to. A user who owns multiple companies
saw all their templates merged regardless of which company was active.

Narrow the list in the API layer (mirroring counterparty-templates) to
system + the active company + the active company's team. RLS stays the
security backstop; this fixes the cross-company merge within a single
user's own view (it was never a cross-tenant data leak).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(import): show proper message for duplicate bank file upload

The bank file import page mis-parsed the structured error envelope
({ error: { code, message, details } }), so a BANK_FILE_DUPLICATE
(409) fell through to the generic "Kunde inte läsa filen" fallback.
The upload step also hardcoded that same string as the error heading,
so duplicates were doubly misreported as parse failures.

- Parse the structured envelope by error.code; surface error.message
  for all codes instead of rendering the error object.
- Add a dedicated BANK_FILE_DUPLICATE message using the importedAt /
  importedCount details the route already returns.
- Add an optional errorTitle prop to BankFileUploadStep (defaults to
  the previous text) and pass "Filen är redan importerad" for dupes.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(tests): add comprehensive tests for recordateEntry, inbox-linking, and external-id handling

- Implemented unit tests for recordateEntry in the bookkeeping module to validate various scenarios including date changes, non-posted entries, and fiscal period restrictions.
- Created tests for inbox-linking status in pending operations to ensure correct handling of invoice inbox items and supplier invoices, addressing historical bugs related to status updates.
- Added tests for external-id utilities to ensure consistent handling of monetary amounts and deduplication keys across different transaction sources.
- Introduced new functions in external-id.ts for stable external ID generation and normalization of imported descriptions, enhancing transaction deduplication reliability.

feat(migrations): add new database migrations for transaction handling

- Created migration to exclude storno and correction vouchers from unmatched GL lines, ensuring accurate reconciliation.
- Added a migration to preserve original bank transaction descriptions in a new immutable column, allowing for user edits while maintaining audit trails and deduplication integrity.

* feat(migrations): add function to exclude storno/correction vouchers from unmatched GL lines

* feat(transactions): enhance transaction handling with improved description normalization and preloaded original entries

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-01 14:45:49 +02:00
Jakob Wennberg 2c59c3633f feat(invoices): cross-currency settlement + payment-status card (#615) 
* feat(invoices): cross-currency settlement + payment-status card

Two changes both surfaced by user feedback after PR #614:

# 1. Invoice detail page: Betalningsstatus card

The customer-invoice detail page now shows paid_amount + remaining_amount
+ the individual payment events whenever an invoice is partially_paid or
paid (was previously only a single "Paid" line on fully-paid invoices,
and nothing at all on partially_paid). Mirrors the supplier-invoice
page's payment section. Each payment row links to its verifikat.

# 2. Cross-currency match-invoice settlement

Replaces the PR #614 round-9 block (MATCH_INVOICE_CURRENCY_MISMATCH)
with proper FX-aware settlement. Flow:

1. Preview route detects tx.currency !== invoice.currency, fetches the
   Riksbanken spot rate for invoice.currency on tx.date (ML 8 kap 21–23§),
   and returns fx_conversion = { rate, rate_date, paid_in_invoice_currency }.
   When the lookup fails it returns fx_conversion.error = 'rate_unavailable'.

2. InvoiceMatchDialog renders a new Valutaomräkning card showing the rate
   + invoice-currency-equivalent + projected post-payment state + a one-
   line kursvinst/kursförlust note. When the lookup failed it swaps in
   a manual-rate input the user fills from their bank statement; the
   Confirm button blocks until a positive rate is supplied.

3. POST route does the same lookup (or accepts manual_exchange_rate from
   the request body), then:
   - paidInInvoiceCurrency = bankSek / rate (4dp precision)
   - invoice.paid_amount/remaining_amount accumulate in invoice currency
   - invoice_payments row records amount + currency = invoice.currency,
     exchange_rate = the rate actually used (not invoice.exchange_rate)
   - buildInvoicePaymentClearingLines gets paidInInvoiceCurrency so it
     credits 1510 by that × invoice.exchange_rate (booking rate) and
     posts the FX-diff line on 3960 (gain) or 7960 (loss)

4. buildInvoicePaymentClearingLines gains an optional fourth param. When
   supplied: proportional FX-aware AR-leg + balanced FX-diff. When omitted:
   pre-existing fallback (full-clear gets FX, partials defer).

The change fixes the invoice.paid_amount accumulator bug that PR #614
round-9 worked around by blocking the case entirely. Now SEK→USD
settlements actually work, with the verifikat balanced to the öre and
the GL+sub-ledger in sync per BFL 5 kap 4–5§.

Tests:
- 3 new helper tests (paidInInvoiceCurrency happy path + edge cases)
- 3 new route tests (Riksbanken happy path, lookup failure, manual rate)
- All 4321 tests pass

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

* fix(invoices): align cross-currency match preview with commit + review cleanups

Addresses PR #615 review feedback.

Preview/commit divergence (Greptile P1): preview/route.ts computed
paidAmount / isFullyPaid / useCashEntry from the raw SEK transaction.amount
before the FX conversion ran. A 1 000 SEK payment against a 140 USD invoice
made max(0, 140 − 1000) = 0 → is_fully_paid=true, so a cash-method unbooked
invoice previewed a cash entry (Dr 1930 / Cr 30xx) while the POST handler —
which converts first — commits the clearing entry (Dr 1930 / Cr 1510). The
user approved one verifikat and a different one was booked. Move the FX
lookup above the paid/remaining math so paidAmount derives from the
invoice-currency conversion, mirroring the POST handler. Rate-unavailable
stays non-fully-paid so the cash shape is never previewed on a guess.

Add a preview-route regression test (cross-currency → clearing + not
fully paid; same-currency cash path still previews the cash entry).

Cleanups:
- Bound manual_exchange_rate with .max(100000) as a sanity ceiling against
  pasted/garbage input corrupting the FX-diff posting (swarm V2.3).
- Remove the invisible disabled placeholder retry button and its unused
  fx_manual_rate_retry i18n keys (Greptile P2).
- Remove the now-unreachable MATCH_INVOICE_CURRENCY_MISMATCH error code
  (Greptile P2 dead code; confirmed zero references).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(invoices): record FX rate provenance + cover kursförlust path

Follow-up to the PR #615 review (compliance swarm V16 / SOC 2 CC6.1 /
GDPR Art.5(1)(f); Swedish accounting review).

A manually-supplied cross-currency rate is a user-controlled money-path
override of the ML 8 kap 21–23§ obligation and was indistinguishable from
an automatic Riksbanken lookup in the audit trail. Tag the resolved rate
with source: 'manual' | 'riksbanken' and:
- write a "Manuell valutakurs <rate> <ccy>/SEK (betalningsdatum …)" note
  onto the existing invoice_payments.notes column when manual (BFL 5 kap
  6–7§ — the verifikation must reflect the actual affärshändelse);
- record rate_source + exchange_rate in payment_match_log.new_state.
No schema change — both are existing columns/JSON.

Tests:
- cover the kursförlust (7960 Dr) branch of the cross-currency
  paidInInvoiceCurrency path — previously only the 3960 gain was asserted;
- assert rate_source provenance ('manual' and 'riksbanken') reaches the
  match-log new_state on both FX paths.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-06-01 10:45:51 +02:00
Jakob Wennberg 28f7cefc86 feat(bulk-book): manual booking mode + document inheritance (#610) 
* feat(bulk-book): manual booking mode + document inheritance

Two pieces of user feedback from PR #606:

1. "How come it is only mallar? Is it not possible to have manuell
   bokfoering?" - BulkBookDialog was template-only. Added a Tabs
   primitive with Mall / Manuell tabs. Manual tab pre-fills lines from
   the selected txs (one line per tx on 1930 + counterparty
   placeholder on 3001/5800 by direction), then the user edits Konto /
   Debet / Kredit / Beskrivning. Live balance + bank-leg checks drive
   the confirm button - same invariants the RPC enforces server-side.

2. "Documents attached does not follow into the bookkeeping. And if
   there are two different documents attached, none of them follow."
   The bulk_book_transactions RPC now propagates each tx's document
   onto the target verifikat (new in Branch B, existing in Branch A)
   as verifikationsunderlag. Per BFL 5 kap 6§ + BFNAR 2013:2 kap 4 a
   verifikat may have multiple underlag; every receipt that justified
   a tx is now retention-protected on the combined entry. The dialog
   shows a small count chip ("N bilagor foeljer med") so the user
   sees what will inherit.

Also dropped p_user_id from the RPC signature (round-3 hardening
pattern applied consistently across all multi-tx RPCs after PR #607).
Caller resolves from auth.uid() inside the function.

Schema: BulkBookSchema is now a 3-way XOR
(existing_journal_entry_id | template_id+mode | manual_lines), with
manual_lines validated as accountNumber + nonNegativeAmount per line.

pg-real tests:
- doc inheritance into a new combined verifikat (mixed: 2 of 3 txs
  have docs - docs_linked should be 2, not 3)
- doc inheritance into an existing posted verifikat (link branch)
- manual lines path (no template expansion artifacts in the
  resulting JE - just the 2 user lines)
- unbalanced manual lines still rejected by BULK_BOOK_UNBALANCED

Migration applied to remote.

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

* fix(bulk-book): PR #610 review - pg-real signature, account allowlist, account-number validity

Three review findings on PR #610:

1. pg-real failure: 2 link-existing tests still used 5-arg SELECT
   bulk_book_transactions($1::uuid[], $2, $3, $4, $5) after the userId
   removal. My earlier replace_all caught only the patterns that had
   ::jsonb on $3; the link-existing tests pass null for new_entry and
   used a bare $3 so they slipped through. (Greptile P1)

2. Manual lines bypassed chart_of_accounts validation. A typo or
   adversarial caller could post to a BAS account that doesn't exist
   in this company's chart, corrupting the hauptbok and breaking SIE
   export. Both compliance-swarm (OWASP V2.3) and swedish-compliance
   flagged this. Added a single-roundtrip allowlist check in the
   route: query chart_of_accounts for distinct account_numbers in
   manual_lines and reject with BULK_BOOK_INVALID_ACCOUNT if any are
   missing or inactive.

3. UI canConfirm guard missed invalid account numbers. Account input
   allows 1-3 digits and JS string comparison '193' >= '1900' is false,
   so a 3-digit entry escapes bankLineNet, the bank match could pass
   via other lines, and the server returned 400 only after submit.
   Added previewLines.every(l => /^\d{4}$/.test(l.account_number)) to
   canConfirm so the Confirm button stays disabled inline.
   (Greptile P2)

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

* fix(bulk-book): PR #610 round 2 - RPC chart-of-accounts, doc tenant isolation, GRANTs

Seven compliance findings from the round-1 bot reviews:

Migration (20260602121000_bulk_book_round2_fixes.sql):
- RPC chart-of-accounts allowlist (defense-in-depth): every line in
  p_new_entry.lines is now verified to be an active BAS account for
  p_company_id. Closes the gap where the template branch and direct
  DB callers (psql, future MCP) bypassed the route's manual-branch
  check. Returns BULK_BOOK_INVALID_ACCOUNT with the offending list.
  (OWASP V8.2.1 + SOC 2 CC6.3)
- Document inheritance CTE: added "AND d.company_id = p_company_id"
  to the UPDATE join so the tenant isolation is enforced on both
  sides (tx + doc), not just the tx side. Four bots converged on this
  finding (V1.2.5, A.8.2, CC6.6, swedish-compliance).
- Bank-leg range check: "length(account_number) = 4 AND account_number
  BETWEEN '1900' AND '1999'" replaces the bare lexicographic comparison.
  Lexicographic-on-4-digit is safe today; the length guard is
  defense-in-depth against schema drift. (swedish-compliance)
- Explicit role grants: REVOKE ALL FROM PUBLIC + GRANT EXECUTE TO
  authenticated on both bulk_book_transactions and match_batch_allocate.
  (SOC 2 CC6.1)

UI (BulkBookDialog):
- Manual-mode prefill no longer suggests a hardcoded 3001/5800
  counterpart. Reason (swedish-compliance): a user accepting the
  prefill could submit a verifikat with no VAT line (26xx),
  under-reporting utgaaende moms. The bank side stays pre-filled
  (unambiguous); the counterpart row scaffolds blank for the user
  to choose.

Schema (BulkBookSchema):
- manual_lines.debit_amount + credit_amount bounded at 99,999,999 SEK
  per line. Catches typos before the RPC. (compliance-swarm V4.5)

i18n:
- docs_inherit_hint terminology: "bilaga" -> "verifikationsunderlag"
  and an explicit "sparas i 7 ar enligt BFL 7 kap" reminder.
  swedish-compliance flagged that "bilaga" risks users treating the
  files as deletable attachments rather than retention-bound
  raekenskapsinformation.

Migration applied to remote.

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

* fix(test): seed chart_of_accounts in bulk-book pg-real seedTenant

The round-2 RPC fix added a chart_of_accounts allowlist check inside
bulk_book_transactions, but the test fixtures don't seed COA — so
every existing test that submits lines (1930, 3001, 2611, etc.) now
returns BULK_BOOK_INVALID_ACCOUNT instead of the expected error code.

Seed the 8 accounts the suite actually uses directly in seedTenant
(cheaper than calling seed_chart_of_accounts which inserts the full
BAS 2026 chart).

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-30 10:23:14 +02:00
Mattsson ea1bf01f1e Fix/m sprint fixes (#613) 
* fix(dashboard): exclude ignored and already-triaged transactions from stale count

The "Gamla transaktioner" widget counted transactions that had been ignored
or already marked as is_business=true but not yet booked, so users saw a
nag for a row they had already dealt with — and the /transactions inbox
correctly hid it. Align the count with the inbox criterion (is_business
IS NULL, is_ignored = false) so the widget clears when the row leaves
the inbox.

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

* fix(transactions): read entity_type from settings response wrapper

The transactions page read entityRes.entity_type directly, but
/api/settings returns { data: { entity_type, ... } }. The expression
was always undefined, so setEntityType never fired and entityType
stayed at its initial 'enskild_firma'. The template picker's
entity_type filter then dropped every aktiebolag-tagged user template
for AB customers — only entity_type='all' templates made it through.

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

* stale templates
bank sync
journal entry from transaction

* fixed pr comments

* fixed pr comment

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-30 01:28:41 +02:00
Jakob Wennberg 4da87e5e4c feat(transactions): bulk-book + is-booked predicate (#606) 
* feat(transactions): bulk-book + is-booked predicate

Closes the second of the two multi-tx ↔ multi-voucher flows from the
original plan. Where PR #603's match_batch_allocate took 1 tx and
spread it across N invoices (samlingsbetalning), this PR takes N bank
transactions on the same day and rolls them up into ONE combined
verifikat (samlingsverifikation per BFL 5 kap 6§ st 3) — the kiosk
masshantering pattern the user explicitly asked for.

## Backend (Phase 3b)

- **PL/pgSQL RPC** bulk_book_transactions: two branches, both atomic.

  1. Link to existing posted verifikat (p_existing_journal_entry_id):
     no new JE. Validates the JE's 19xx net equals sum(tx.amount),
     inserts N transaction_voucher_links rows, and for N=1 also sets
     transactions.journal_entry_id (1:1 reader-path back-compat).

  2. Create new combined verifikat (p_new_entry with pre-computed
     balanced lines): the route's applyTemplate() has already done
     ratio + VAT expansion per the chosen mode. The RPC validates the
     lines balance and the 1930 net matches sum(tx.amount), then
     commits via commit_journal_entry.

  Same security pattern as match_batch_allocate: company-member check
  via auth.uid(), SELECT … FOR UPDATE on each tx in id order,
  deterministic fiscal-period resolution (ORDER BY period_start DESC).

- **Endpoint** POST /api/transactions/bulk-book — fetches template via
  RLS, expands per mode (one_line_per_tx | sum_per_account) using
  lib/bookkeeping/template-library.applyTemplate, passes the resulting
  lines to the RPC. On success emits one transaction.reconciled event
  per tx.

- **22 new BULK_BOOK_* error codes** (sv + en) covering all guard
  paths.

## UI (Phase 5b)

- **BulkBookDialog** — template picker + mode toggle (segmented
  control: en rad per transaktion / summera per konto) + live preview
  table with balance + bank-leg invariant indicators. Confirm only
  enabled when both pass.

- **Multi-select inbox** — sticky action bar gains a "Bokför i klump"
  button gated by same-date + same-direction across selected txs.
  Tooltip explains the disabled state.

## Phase 6: is-booked predicate

New lib/transactions/is-booked.ts. After multi-allocation and bulk-
book, tx.journal_entry_id can be NULL even though the tx is anchored
(via invoice_payments / supplier_invoice_payments /
transaction_voucher_links). The helper checks all three storage
locations so future readers don't falsely show multi-anchored txs as
"unbooked". Companion getPrimaryJournalEntryId() resolves the best
JE link to surface in UI. SQL mirror is_transaction_booked() exists
from the PR #602 foundation migration.

Existing readers (TransactionHistoryList, TransactionInboxCard) are
not yet refactored to use the helper — that's a follow-up that
touches per-tx JE links across multiple call sites. The helper is
documented + tested so subsequent refactors are mechanical.

## Tests

- tests/pg/bulk-book-transactions.pg.test.ts — 8 pg-real scenarios
  (happy path create-new with 3 txs, happy path link-existing, date
  mismatch, direction mismatch, amount mismatch, unbalanced lines,
  unauthorized).
- app/api/transactions/bulk-book/__tests__/route.test.ts — 5 unit
  tests (schema XOR, link path, create-new with template fetch +
  applyTemplate, structured-error mapping).
- lib/transactions/__tests__/is-booked.test.ts — 11 cases covering
  all three storage locations + primary-JE resolution.

26 unit tests pass on touched paths. RPC migration applied to remote
via Supabase MCP.

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

* fix(bulk-book): PR #606 review round 1 + CI fixes

Closes the build failure and the two real Greptile findings.

## CI

- **core-only + Vercel build fail**: I used useMemo for
  selectedTransactions and bulkBookEligible on the transactions page
  without importing it. TypeScript build (`next build`) caught it
  with "Cannot find name 'useMemo'". Fixed the import.

## Review findings

- **(P1) Currency mismatch returned BULK_BOOK_DIRECTION_MISMATCH**
  whose user-facing message blames direction. Mixed SEK + EUR batches
  would show "All transactions must be the same direction" which is
  factually wrong. Introduced dedicated BULK_BOOK_MIXED_CURRENCY code
  (sv + en) explaining the actual constraint, and switched the route
  to use it.

- **(P1) Branch B (create-new) N=1 missed
  reconciliation_method='manual'**. Branch A's N=1 UPDATE sets it
  alongside journal_entry_id; Branch B's didn't, leaving the
  reconciliation_method NULL even though the single tx was reconciled
  via the same flow. Downstream readers (reconciliation reports,
  status indicators) would treat the two N=1 paths differently. New
  follow-up migration patches Branch B's final UPDATE.

RPC patch applied to remote via Supabase MCP. 26 unit tests pass.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-29 14:55:24 +02:00
Jakob Wennberg 7eb8715417 feat(transactions): split-payment allocator — 1 tx → N invoices (#603) 
* fix(category-mapping): use leaf BAS accounts instead of group codes

3900, 5800, 6200 are BAS gruppkonton (header codes) and shouldn't carry
postings. Switched the default mappings to the matching leaf accounts:

  - income_other:     3900 -> 3999 (Övriga rörelseintäkter)
  - expense_travel:   5800 -> 5890 (Övriga resekostnader)
  - expense_telecom:  6200 -> 6230 (Datakommunikation)

The fallback for income_other inside getCategoryAccountMapping was also
hardcoded to '3900'; updated to '3999' for consistency.

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

* feat(transactions): split-payment allocator — 1 tx → N invoices

Closes one of the two flows that motivated PR #602's foundation:
allocating a single bank transaction across multiple customer OR
multiple supplier invoices, with one combined verifikat
(samlingsverifikation per BFL 5 kap 6§ st 3).

## Backend (Phase 3a)

- **PL/pgSQL RPC** match_batch_allocate (~400 lines): locks the tx +
  each target invoice with SELECT … FOR UPDATE in id order, validates
  status/currency/remaining/direction before any write, builds the
  combined verifikat via commit_journal_entry (atomically assigns
  voucher_number + flips draft→posted), inserts N rows in
  invoice_payments or supplier_invoice_payments pointing at the same
  JE, advances paid_amount/remaining_amount/status per invoice. Returns
  { ok, journal_entry_id, voucher_number, allocations: [...] } on
  success or { ok: false, code, details } on guard failure. Mixed
  customer+supplier kinds are rejected (v1 scope).

- **Endpoint** POST /api/transactions/[id]/match-batch — thin wrapper
  around the RPC. Validates body via MatchBatchSchema (zod
  discriminatedUnion + superRefine to catch mixed-kinds at the schema
  layer). On RPC success, emits one invoice.match_confirmed or
  supplier_invoice.match_confirmed event per allocation so existing
  subscribers (reminders, automations, processing-history) keep
  working. Maps the structured RPC error envelope to
  errorResponseFromCode.

- **16 new BATCH_* error codes** (sv+en): BATCH_TX_NOT_FOUND,
  BATCH_TX_ALREADY_BOOKED, BATCH_OVERSHOOT, BATCH_AMOUNT_EXCEEDS_TX,
  BATCH_MIXED_KINDS_UNSUPPORTED, BATCH_DIRECTION_MISMATCH,
  BATCH_CURRENCY_MISMATCH, BATCH_PERIOD_LOCKED, BATCH_RPC_FAILED, etc.

## UI (Phase 5a)

- **MatchAllocationDialog** (components/transactions/) — direction-
  aware (positive tx → customer invoices, negative → supplier). Search
  + selectable list of open invoices. Per-row amount input with default
  = min(invoice.remaining, tx_remaining_budget). Live tally with
  green-check balanced state, red overshoot warning, gray leftover
  note. Confirm button disabled on overshoot. POSTs to /match-batch
  and on 200 triggers the same exit animation as single-tx match.

- **Inbox row** gains a second outline icon button (Split icon) next
  to the existing 1:1 match button, gated by the same
  showInvoiceMatchButton predicate. Tooltip explains the direction-
  aware split. Opens MatchAllocationDialog.

- **i18n** strings under tx_match_allocation namespace in sv.json
  and en.json (32 keys each).

## Tests

- tests/pg/match-batch-allocate.pg.test.ts — 5 pg-real tests covering
  combined verifikat shape, overshoot guard, already-booked tx,
  direction mismatch, mixed-kinds rejection.
- app/api/transactions/[id]/match-batch/__tests__/route.test.ts — 5
  unit tests covering schema validation, mixed-kinds, happy path,
  structured-error mapping, raw-error → BATCH_RPC_FAILED.

63 unit tests pass across the touched paths. The RPC migration was
already applied to remote in an earlier Phase 3a session (idempotent
CREATE OR REPLACE FUNCTION; the next replay is a no-op).

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

* fix(match-batch): PR #603 review round 1 + CI fixes

Closes both CI failures and the three real review findings.

## CI fixes

- **pg-real failure**: the RPC declared
  `v_journal_entry_id uuid := uuid_generate_v4()` which fails in the CI
  Postgres image (uuid-ossp extension is off). Switched to
  `gen_random_uuid()` — the codebase standard already used by
  supplier_invoices, invoice_inbox, etc.
- **core-only failure**: my earlier BAS leaf-account commit
  (3900→3999, 5800→5890, 6200→6230) didn't update the matching
  `lib/bookkeeping/__tests__/category-mapping.test.ts` expectations,
  and `getDefaultAccountForCategory`'s fallback for `income_*` was
  still hardcoded to '3900'. Updated both.

## Review findings (greptile)

- **P1 deadlock-stable locking** (`match_batch_allocate.sql:11`): the
  validation `FOR UPDATE` loop ran in caller-supplied array order. Two
  concurrent calls with overlapping invoice sets in opposite orders
  could deadlock and one would abort with `BATCH_RPC_FAILED`. Now
  all three loops (validate, build lines, advance invoices) iterate
  via `SELECT … FROM jsonb_array_elements(…) ORDER BY
  COALESCE(invoice_id, supplier_invoice_id)`, giving a stable global
  lock order regardless of how the caller ordered the JSON array.

- **P1 duplicate-allocation detection** (`match_batch_allocate.sql:163`):
  the same invoice_id listed twice would pass the per-row overshoot
  guard (both iterations read the original `remaining_amount`) and
  the write loop would insert two `invoice_payments` rows for the
  same invoice. Added a `v_seen_ids text[]` check in the validation
  loop and a new `BATCH_DUPLICATE_ALLOCATION` error code (sv + en).
  The dialog already prevents this UI-side via `if (prev[candidate.id]
  return prev` — the RPC guard is the defense-in-depth layer.

- **P2 zod `.positive()`** (`schemas.ts:544`): allocation amount was
  `nonNegativeAmount` (allowing 0), passing schema validation only to
  be rejected by the RPC with `BATCH_INVALID_AMOUNT`. Now
  `z.number().positive(…)` so 0-amount entries fail at the schema
  layer with a per-field path, cleaner 400.

- **P2 strict `> 0` direction check** (`MatchAllocationDialog.tsx:82`):
  used `amount >= 0` to pick customer-side, but a zero-amount tx would
  load customer candidates only to hit `BATCH_TX_ZERO_AMOUNT` at
  submit time after the user has filled in allocations. Switched to
  `> 0` so 0-amount tx never reaches the dialog at all (it's rejected
  by the RPC immediately).

The fourth Greptile comment (the schema P2 about amount validation)
overlaps with the third; addressed in the same edit.

## Verification

- 112 unit tests pass across touched paths
- ESLint clean
- New pg-real test `tests/pg/match-batch-allocate.pg.test.ts` covers
  the dedupe scenario (same supplier invoice listed twice with summing
  amounts that individually pass per-row overshoot)
- RPC patch applied to remote via Supabase MCP

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

* fix(match-batch): PR #603 review round 2 — compliance hardening

Addresses the actionable findings from compliance-swarm and
Swedish-accounting-compliance reviews. Six small RPC changes + two
TS-side guards, all bundled in one follow-up migration.

## Security

- **(GDPR Art.5(1)(f) / ISO A.8.2) Caller verification**: SECURITY
  DEFINER bypasses RLS, and the prior RPC accepted any
  (p_user_id, p_company_id) pair from the route. Now the function
  rejects with new `BATCH_UNAUTHORIZED` (sv+en, HTTP 403) if
  `auth.uid()` is not a member of `p_company_id`. Pattern lifted from
  `harden_invoice_number_rpcs` (#20260510140000).
- **(OWASP V4.2) Allocation cap**: `MatchBatchSchema.allocations` now
  carries `.max(100)` to prevent DoS via unbounded FOR UPDATE locks.

## Swedish accounting correctness

- **source_type per direction**: was hardcoded to `'invoice_paid'` for
  both customer + supplier batches, mis-routing behandlingshistorik
  filters. Customer batches keep `'invoice_paid'`, supplier batches now
  write `'supplier_invoice_paid'`.
- **Fiscal-period determinism**: `LIMIT 1` on the period lookup was
  non-deterministic on overlap (e.g. corrected broken year). Added
  `ORDER BY period_start DESC` so the most recent matching period
  wins.
- **Tolerance harmonisation**: cross-allocation sum used `+0.01`
  tolerance while per-row used `+0.005`. Both now `+0.005` so a
  multi-row batch can't drift ~0.01 SEK while each row passes
  individually.
- **`transactions.category` no longer overwritten**: was forced to
  `'income_services'` (→ BAS 3001 at 25% VAT) for any customer batch,
  misrepresenting reduced-rate / export / EU-service invoices. The
  category is only meaningful 1:1 with a single invoice; batches now
  leave it as-is, mirroring the supplier-side `ELSE category` branch.

## Tests

- `tests/pg/match-batch-allocate.pg.test.ts` now wraps every RPC call
  in `withUserContext(userId)` so `auth.uid()` resolves to the seeded
  owner. Without this the new membership check would have failed all
  existing tests.
- New pg-real test: `rejects with BATCH_UNAUTHORIZED when caller is
  not a member of the company` — outsider user gets explicit refusal.
- New happy-path assertion: `source_type = 'supplier_invoice_paid'`
  on the combined verifikat for supplier batches.

15 unit tests pass on the touched paths. RPC patch applied to remote
via Supabase MCP. Out-of-scope mcp-server changes still parked locally.

Skipped findings (documented in PR comment thread):
  - V8.2.1 ownership pre-check at route layer (RPC enforces it)
  - V4.5 / Art.5(1)(b) narrower API response and event payload —
    typed contracts require the full shapes
  - V2.4 rate-limiting — system-level, applies to all match endpoints
  - A.8.28 client-side RLS reliance — documented architectural choice
  - Direction pre-check at API layer (RPC catches with cleaner code)
  - V16 + Art.32 + Art.5(1)(b) low-severity logging nits

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-29 13:45:41 +02:00
Jakob Wennberg 7bcd46d503 feat(transactions): match overshoot guards + supplier voucher linking (#602) 
* feat(transactions): match overshoot guards + supplier voucher linking

Three changes that together close the "I can't link a bank transaction
to an already-booked verifikat on the supplier side" gap and fix a
latent data-corruption bug on the per-tx match endpoints.

1. fix: clamp paid_amount on match endpoints when tx > remaining

   /api/transactions/[id]/match-{invoice,supplier-invoice} previously
   used transaction.amount wholesale as the paid amount, pushing
   invoice.paid_amount past invoice.total whenever the bank tx was
   larger than what was owed. Both endpoints now reject with
   MATCH_AMOUNT_EXCEEDS_REMAINING / MATCH_SI_AMOUNT_EXCEEDS_REMAINING
   and a structured { transaction_amount, remaining_amount, excess }
   payload that points the user at the future split-payment flow.
   FX branch already clamps to invoice.remaining_amount and is
   unchanged.

2. feat: supplier-side "link existing verifikat" (mirror of #591)

   lib/invoices/supplier-voucher-matching.ts mirrors the customer
   voucher-matching module: finds posted JEs that debit 2440
   (Leverantörsskulder), validates currency + remaining-amount, and
   atomically links them as supplier_invoice_payments rows. New
   /api/supplier-invoices/[id]/{voucher-candidates,link-to-voucher}
   routes wrap it. LinkVoucherPicker gains a mode='supplier_invoice'
   prop so the same component renders both flows. The supplier-invoice
   mark-paid dialog now uses Tabs ("Ny betalning" / "Befintlig
   verifikation") to match the customer-side UX.

3. infra: transaction_voucher_links junction + denorm guard

   Foundation migration for upcoming multi-tx ↔ multi-voucher flows.
   Adds the junction table (with RLS, updated_at, indexes), a
   block_contradictory_invoice_denorm trigger on transactions that
   refuses to set invoice_id/supplier_invoice_id to a value that
   contradicts an existing payment row, and is_transaction_booked(uuid)
   as a single source of truth for "is this tx anchored?" once
   multi-allocation leaves denorm columns NULL. No application code
   uses these yet — they unlock the batch allocation and bulk-book
   flows in follow-up PRs.

Tests: 98 unit tests pass across the touched paths (match-invoice,
match-supplier-invoice, supplier-voucher-matching, link-to-voucher).

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

* fix(supplier-invoices): PR review — atomic link RPC, computeRemaining edge case, pg-real tests

Addresses the three real issues raised by Greptile on PR #602.

1. (P1) Atomic supplier voucher linking — new
   link_supplier_invoice_to_voucher PL/pgSQL RPC. The TS-side
   linkSupplierInvoiceToVoucher() previously did UPDATE-then-INSERT with
   a manual unconditional rollback. Under concurrent linking against the
   same invoice, request A's rollback could overwrite a sibling B's
   successful write while leaving B's payment row in place. Moving both
   writes into a single PG transaction (one RPC call) lets PG's own
   rollback handle the failure path correctly. TS wrapper now just
   translates the structured RPC return into the lib's Result type.

2. (P1) pg-real tests — tests/pg/transaction_voucher_links.pg.test.ts.
   CLAUDE.md mandates *.pg.test.ts for any PR adding a trigger, RPC, or
   RLS. The Phase 1A foundation migration added all three but had no
   pg-real coverage. Tests now cover:
     - trg_block_contradictory_invoice_denorm refusing contradictory
       UPDATEs on invoice_id and supplier_invoice_id
     - the same trigger PERMITTING a matching UPDATE (no false positives)
     - is_transaction_booked() returning true via journal_entry_id, via
       invoice_payments, and via transaction_voucher_links rows.

3. (P2) computeRemaining edge case — trust remaining_amount whenever
   the column is non-null (including the legitimate 0 for fully-paid
   invoices). The old "> 0" guard fell through to total - paid_amount,
   which under rounding drift could compute a tiny positive residue and
   slip a fully-paid invoice past LINK_SI_VOUCHER_INVOICE_FULLY_PAID.

The fourth Greptile comment (overdue invoices silently get no
candidates) was a misread: 'overdue' IS in the open-state list at
route.ts:35. No code change needed there.

Tests: 100 unit tests pass (16 in the directly-touched paths).

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

* fix(supplier-invoices): PR review round 2 — broaden AP range, log event failures

Addresses the actionable findings from the compliance-swarm and
Swedish-accounting-compliance bot reviews on PR #602.

1. (swedish-accounting-compliance, high) AP account hardcoded to 2440
   rejected legitimate samlingsverifikationer that debit 2441
   (Leverantörsskulder i utländsk valuta), 2443 (Skuldfakturor), etc.
   BAS 2026 reserves the full 2440–2449 range for Leverantörsskulder.
   The TS-side AP_ACCOUNT constant becomes AP_ACCOUNT_PREFIX ('244')
   used with .like() and .startsWith(). The PL/pgSQL RPC's
   account_number filter becomes LIKE '244%'. The
   LINK_SI_VOUCHER_NO_AP_DEBIT error message updates to reference the
   244x range with examples.

2. (ISO 27001:2022 A.8.15 / OWASP V16) Empty catch on the
   supplier_invoice.paid event emission now logs with log.warn so a
   failure in the downstream reminder/audit subscriber leaves an
   auditable trail without blocking the response.

3. (GDPR Art.5(1)(c)) Documented design rationale for retaining
   select('*') on the post-link invoice re-fetch: the
   supplier_invoice.paid event payload is typed as
   `supplierInvoice: SupplierInvoice` in lib/events/types.ts, narrowing
   would break the subscriber contract. The event stays in-process
   and consumers legitimately need the full context.

Skipped findings:
  - V8.2.1 ownership concerns: route + RPC already filter by
    company_id from withRouteContext; the RPC's WHERE clause covers it.
  - DELETE policy scoping: matches the gnubok pattern across all
    company-scoped tables — any member with write access manages records.
  - transaction_id = NULL on the voucher-link path: by design — the
    flow has no bank tx (the voucher's 1930 line represents it).
  - Reverse-charge VAT (2614/2647) validation on linked vouchers:
    real concern but invasive change; tracked for follow-up.
  - Storno-chain integrity (linking the original of a storno pair):
    edge case; tracked for follow-up.

Tests: 26 unit tests pass in the directly-touched paths. RPC patch
applied to remote via Supabase MCP.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-29 12:31:19 +02:00
Jakob Wennberg ccdfed5fea feat: voucher linking, recovery ops, and salary overrides (#591) 
* feat: voucher linking, recovery ops, and salary overrides

Adds reversible/correction-style write paths that customers and agents have
been asking for, plus per-run salary employee overrides.

Invoice → voucher linking
- POST /api/invoices/[id]/link-to-voucher and
  GET /api/invoices/[id]/voucher-candidates
- lib/invoices/voucher-matching.ts with full + pg test coverage
- LinkVoucherPicker UI in PaymentBookingDialog
- pending_operations.operation_type expanded with link_invoice_voucher
  (medium risk) and a (journal_entry_id, invoice_id) unique guard
- MCP: gnubok_find_voucher_candidates_for_invoice and
  gnubok_link_invoice_to_voucher tools

SIE undo
- POST /api/import/sie/[id]/undo + undo_sie_import RPC
- sie_imports.status gains 'undone'
- ImportResultStep surfaces the action; structured error SIE_UNDO_FAILED

Edit-recreate journal entries
- POST /api/bookkeeping/journal-entries/[id]/edit-recreate
- Bookkeeping detail page wires it into the existing edit flow

Delete-last-voucher clears IB link
- Trigger + pg test ensure deleting the last voucher of a period nulls the
  opening_balance_journal_entry_id link so a re-import lands cleanly

Salary employee overrides
- salary_run_employees gains per-run override fields + migration
- lib/salary/effective-values.ts centralises resolved values; all payslip,
  payment, AGI, KU, and booking routes read through it
- SalaryOverridePanel on the employee detail page

Account classifier
- lib/bookkeeping/account-classifier.ts + tests; AddAccountDialog uses it
- backfill-import-accounts script updated

Misc
- toast: minor styling tweak
- AGI generate-declaration: respect effective values
- structured-errors: new LINK_INVOICE_VOUCHER namespace

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

* feat: add link_invoice_voucher operation type to pending_operations

* feat: refactor salary run calculations and update error handling for SIE imports

* fix: PR review feedback on voucher linking and SIE recovery

pg-real (blocking):
- tests/pg/delete-last-voucher-ib: drop posted_at = now() from the seed
  UPDATE — journal_entries has no posted_at column.
- lib/invoices/__tests__/voucher-matching.pg: seed the posted voucher
  before closing the fiscal period so enforce_period_lock doesn't block
  the INSERT during setup.

voucher-matching error codes and rollback:
- Add LINK_VOUCHER_DB_ERROR (HTTP 500) and return it on real invoice
  UPDATE / payment INSERT failures. Previously these returned
  LINK_VOUCHER_VOUCHER_NOT_FOUND (404) which the pending-op dispatcher
  auto-rejects on transient DB errors.
- Log rollback failures explicitly so an invoice left in a half-linked
  state (advanced status, no payment row) surfaces for manual
  reconciliation instead of disappearing silently.

resyncNextPeriodOpeningBalance ordering:
- Create the new IB first, relink the period FK, then storno the old IB.
  Previously the storno ran first; if createJournalEntry failed the next
  period was left with a reversed IB and nothing to replace it, and
  executeSIEImport swallows the error as a non-fatal warning.

replace_period_opening_balance_link:
- Tighten role check to owner/admin (was owner/admin/member). Matches
  delete_last_voucher and undo_sie_import.

Data minimisation:
- /api/invoices/[id]/voucher-candidates and the matching MCP tools now
  project only the invoice and customer fields the matcher reads, instead
  of returning the full customer row.

Schema bounds:
- SalaryEmployeeOverrideSchema caps each numeric override at 10 MSEK to
  catch typos before they reach the ledger or AGI.

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

* fix(tests): supply user_id when seeding voucher_sequences

voucher_sequences.user_id is NOT NULL (per the multi-tenant refactor in
20260330130000). The previous test seed only set company_id /
fiscal_period_id / voucher_series, which made the seed fail with a
constraint violation on the latest pg-real run. Pass the same userId
used elsewhere in the seed helper.

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

* fix(tests): scope delete-last-voucher RPC assertions inside the tx

withUserContext always ROLLBACKs, so any DELETE the RPC performs is
discarded when the callback returns. The previous test then queried
journal_entries via a fresh getPool() connection that only saw the
pre-RPC committed seed state — hence "expected '1' to be '0'".

Move every post-RPC assertion (entry count, period FK clear,
opening_balances_set flip, audit log entry, sie_imports clear) inside
the same withUserContext callback so they observe the uncommitted state
before ROLLBACK fires.

Also fix the sie_imports INSERT: the column is `filename`, not
`file_name`, and `sie_type` is NOT NULL.

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

* fix(tests): assert against the IB-marker audit row directly

DELETE on journal_entries fires two audit_log writes: the generic
write_audit_log() trigger row ("Deleted journal_entries record") and the
delete_last_voucher RPC's explicit "(was period IB)" entry. Both land
at the same statement_timestamp(), so ORDER BY created_at DESC LIMIT 1
returned the trigger row non-deterministically in CI.

Switch to a presence check with a LIKE filter on the IB marker so the
test verifies what it actually cares about — that the RPC's IB-aware
audit row exists.

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

* fix(db): set company_id on delete_last_voucher audit_log rows

20260528120000_delete_last_voucher_clears_ib_link.sql inserts directly
into audit_log without setting company_id. audit_log's SELECT policy
filters company_id IN user_company_ids(), so those rows landed with
company_id=NULL and were invisible to every reader — only the generic
write_audit_log() trigger row remained visible. That broke BFL audit-
trail intent: the "(was period IB)" provenance row was never readable.

Republish delete_last_voucher with p_company_id populated on both
audit_log INSERTs (draft path and posted path). Behavior is otherwise
unchanged; the pg-real test for the IB-clear flow now sees the
RPC-written marker row as expected.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
Co-authored-by: Emil <emilmattsson14@gmail.com>
 2026-05-28 21:09:43 +02:00
Mattsson a9b43ebeb7 Bug/vat selection warning (#583) 
* refactor: update VAT handling logic for non-registered sellers and improve related comments

* chore: gate automated email flows behind 503 responses

Disables user-facing access to invoice payment reminders and salary
payslip email sending. Underlying lib code (reminder-processor,
PDF templates, notification_settings) is preserved for easy re-enable.

- Invoice reminders cron route returns 503; settings UI section removed.
- Payslip send route returns 503; original implementation kept as
  _sendPayslipsImpl for future re-enable.
- Push notifications were already extension-disabled, no change needed.

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

* chore: remove Recapt feedback widget

Strips the third-party Recapt SDK and its floating feedback bubble from
the app. The in-app contact form keeps working via the existing email
channel (/api/support/contact). Drops the Recapt entries from the CSP
and the subprocessor list in the privacy policy.

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

* feat: reject meaningless rättelser in correctEntry

Guard against zero-economic-effect corrections in the storno engine:
- Reject when proposed lines net to zero on every account (e.g. 1930
  debit 100 / 1930 credit 100), which would erase the original posting
  without representing any affärshändelse (BFL 5 kap. 5 §).
- Reject when proposed lines are an exact multiset match of the original
  entry — a rättelse must actually change something.

New MeaninglessCorrectionError wired through bookkeepingErrorResponse
(HTTP 400) and the Swedish error translator.

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

* feat: add date-range picker to resultat- and balansrapport

Adds optional from/to date filtering to the four operational financial
reports (resultatrapport, balansrapport, income-statement, balance-sheet)
so users can view a month, quarter, or custom range inside a fiscal year
without leaving the report. Defaults to YTD; "Hela året" preserves the
prior full-period behaviour (URL-identical, cache-stable).

- trial-balance engine accepts optional fromDate/toDate, rolling prior
  in-period activity into IB and clamping period activity to the window
- 12 API routes accept and validate from_date/to_date query params
- ReportDateRange chip picker persists preset per company, only renders
  on the four relevant tabs
- FiscalYearSelector now emits the period object so the range picker
  has bounds without an extra fetch
- PDF/XLSX filenames reflect the chosen range
- Resultatrapport drops the prior-year column when narrowed (full-year
  vs partial-year would mislead)
- 11 new tests (engine + parser); all existing report tests pass

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

* feat: add support for marking journal entries as "no document required"

- Introduced a new sidecar table `journal_entry_no_doc_required` to track entries that do not require separate documentation (e.g., bank fees, interest).
- Implemented API routes for creating and deleting exemptions, including validation and authorization checks.
- Added a toggle component in the UI to allow users to mark entries as exempt, with an optional reason.
- Updated relevant tests to cover the new functionality, including RLS checks and cascading deletes.
- Enhanced existing schemas and types to accommodate the new `vat_amount` field for supplier invoice items.

* fix: address PR review findings on no-doc-required + VAT changes

- pg-real cascade test wraps DELETE in gnubok.allow_delete='true' txn so the
  immutability trigger bypass fires (mirrors delete_last_voucher RPC).
- Clamp supplier-invoice item vat_amount to <= line_total * vat_rate via Zod
  refinement (with 1-öre rounding tolerance) so the manual override can't
  inflate the 2641 debit beyond the statutory ceiling.
- groupVatByRate falls back to line_total * rate when stored vat_amount is 0
  with a positive rate, so legacy/import paths leaving the column at its
  NOT NULL DEFAULT 0 don't silently understate ruta 48.
- ReportDateRange todayIso() and preset endpoints use local date components
  instead of toISOString() (UTC) — fixes the midnight-to-02:00 off-by-one
  that truncated a day from YTD / this-month / this-quarter for Swedish
  users.
- NoDocRequiredToggle restores the previous reason on failed POST/DELETE so
  the rolled-back toggle state stays consistent with the rendered reason.
- Document the company-scoped (not user-scoped) DELETE authorization policy
  on the no-document-required route.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-28 01:56:09 +02:00
Mattsson 32d9978f1b Fix/chrome pdf preview csp (#572) 
* feat: add option to exclude year-end closing entries in SIE export and related reports

* delete docs

* fix: allow Chrome's PDF viewer in verifikat document preview

The /api/documents/:id/inline route shipped with
`object-src 'none'` in its CSP, which blocked Chrome's built-in PDF
viewer (it renders inline PDFs via an internal <embed>). Users on
Chrome saw "Det här innehållet har blockerats" when expanding a PDF
attachment in the bookkeeping view; Firefox (PDF.js) and Edge (own
viewer) were unaffected, and JPGs worked because <img> isn't subject
to object-src.

Drops the CSP for this route to the minimum needed for embeddability:
`frame-ancestors 'self'`. X-Content-Type-Options: nosniff plus the
fixed Content-Type from the handler already block MIME confusion;
X-Frame-Options: SAMEORIGIN + frame-ancestors still block clickjacking.

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

* feat(auth): add webmail deep link to email confirmation screens

Mirrors Stripe's signup UX: after asking the user to verify their email,
detect their webmail provider from the domain and show a button that
opens the inbox in a new tab. Gmail gets a from:<sender> search
pre-populated; Outlook/Yahoo/iCloud/Proton open the inbox directly.
Unknown / custom domains fall back to the existing copy.

Sender address is configurable via NEXT_PUBLIC_BRANDING_AUTH_EMAIL_FROM
(default noreply@gnubok.se) so white-label installs can match their
Supabase Auth SMTP config.

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

* fix(auth): unblock first-time password set for BankID users with MFA

Supabase rejects updateUser({password}) and mfa.unenroll with "AAL2 session
is required" whenever a TOTP factor is enrolled. BankID magic-link logins
produce AAL1, and middleware skips MFA enforcement for bankid_linked users,
so they had no path to AAL2 — leaving them unable to set a backup password
or disable MFA without going through the email-recovery escape hatch.

- /api/account/password: branch on app_metadata.has_password. First-time set
  writes via service.auth.admin.updateUserById (no existing credential to
  protect, AAL2 guard does not apply). Change-password keeps the user-session
  updateUser so AAL2 still fires for credential rotation.
- /mfa/verify: accept a safeReturnTo query param and route there after
  successful verify, so step-up flows can land back where they came from.
- SecuritySettings: detect the AAL2 error from both change-password and
  mfa.unenroll and redirect through /mfa/verify?returnTo=/settings/account
  instead of toasting a dead-end error.

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

* Add tests and rounding utility for öre precision in bokslut calculations

- Implemented `roundOre` function for rounding SEK amounts to two decimal places, ensuring consistent monetary calculations.
- Introduced `ORE_TOLERANCE` constant for comparing rounded amounts, facilitating invariant checks in financial entries.
- Created comprehensive tests for `roundOre`, covering typical cases, edge cases, and idempotency.
- Added year-end invariants tests to verify database-level guarantees for closing entries, ensuring they balance to the öre and reject discrepancies.
- Developed end-to-end tests for the dispositions chain, validating the correctness of calculations across various scenarios.

* fix: update PDF rendering to remove Swish QR code generation and set default to disable Swish visibility

* fix: enhance security by rejecting data URIs in safeReturnTo function tests

* fix: improve rounding logic in roundOre function and add customer_type migration

* fix: add customer_type column to customers and enforce CHECK constraint

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-26 22:29:41 +02:00
Jakob Wennberg 951bdb4e66 feat(bookkeeping): show per-account saldo on journal entry form (#562) 
* feat(bookkeeping): show per-account saldo on journal entry form

Adds a "Saldo" column to the journal entry form so bookkeepers can see
the current balance of each account as of the entry date while drafting
a voucher. Useful context for booking bank withdrawals, VAT clearings,
and other balance-sensitive operations.

- New GET /api/bookkeeping/account-balances?accounts=...&as_of=...
  returns per-account net (debit - credit) over posted entries up to
  and including the requested date. Batched in chunks of 200 entry IDs
  to stay under PostgREST IN-list limits.
- JournalEntryForm fetches balances debounced 150ms on changes to the
  set of selected account numbers or the entry date; carries forward
  previously-known values so the cell doesn't flash to a skeleton on
  re-fetch.
- Saldo is reference-only: it reflects "balance before this entry" and
  intentionally ignores the draft lines the user is currently editing.
- Renders in both desktop (table column) and mobile (per-line caption)
  layouts. Tabular-nums, muted, right-aligned.

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

* fix(bookkeeping): correct saldo semantics — IB + period-only, BS vs P&L

Address Swedish compliance review on PR #562:

1. P&L accounts (class 3-8) no longer show a since-inception cumulative
   sum. They reset each räkenskapsår per BFNAR 2013:2; the saldo now
   reflects current-period activity only, matching trial-balance
   semantics. BS accounts (class 1-2) continue to include IB.

2. Opening balances are now sourced via the canonical
   getOpeningBalances() helper, which reads the explicit
   opening_balance_entry_id set by year-end closing or SIE import.
   Previously, summing journal_entry_lines from inception returned 0
   for SIE-imported companies whose IB lives in a separate entry that
   the old query happened to include — and the wrong value once
   year-end ran and an OB entry was set without exclusion logic.

3. Relabel "Saldo" -> "Saldo (före)" / "Balance (before)" so the UI
   communicates that the figure excludes the draft being edited
   (BFNAR 2013:2 kap 8 self-documentation requirement).

4. Stop forwarding raw Supabase error.message to the client; log
   server-side via the structured logger and return a generic
   'Internal server error' to avoid leaking schema details.

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

* fix(bookkeeping): reject future as_of dates on account-balances endpoint

Both compliance reviewers on PR #562 flagged this independently: a
future as_of date would include posted entries dated after today in
the activity window, producing a misleading "balance before this
entry" hint that could drive incorrect verifikat entries
(swedish-compliance-review-bot) or be used for future-date probing
(SOC 2 PI1.1, GDPR Art.25(2)).

- AccountBalancesQuerySchema.as_of now refines to <= today.
- JournalEntryForm collapses the loading skeleton to 0 on any non-OK
  response so the saldo column doesn't get stuck spinning when a
  user enters a future entry_date (which the form's separate period
  validation already handles).

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

* fix(bookkeeping): compare as_of guard against Europe/Stockholm date

swedish-compliance-review-bot caught this on the previous fix: the
future-date guard used new Date().toISOString().slice(0, 10), which is
UTC. Between 00:00–02:00 CET (or 00:00–03:00 CEST), a Swedish
bookkeeper's local "today" is one day ahead of UTC, so entering their
Stockholm-local date would be rejected as a future date.

Compare against Europe/Stockholm-local date via toLocaleDateString
('sv-SE'), which renders YYYY-MM-DD natively, so string comparison
remains correct across DST.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-23 09:21:31 +02:00
Mattsson 78c91e00e4 feat: add language preference for customers to support invoice locali… (#561) 
* feat: add language preference for customers to support invoice localization

- Introduced language support for invoices, allowing customers to choose between Swedish and English.
- Updated invoice PDF generation to reflect the selected language for titles, labels, and messages.
- Enhanced email templates to generate content in the customer's preferred language.
- Added migration to include a language column in the customers table with a default value of Swedish.
- Updated tests to verify correct language usage in invoice emails and PDFs.

* fix: debounce API requests in InvoicePreviewCard and update F-skatt terminology in email templates
 2026-05-22 15:21:05 +02:00
Mattsson 64bbeb4021 Fixed user issues (#559) 
* Fixed user issues

* feat: add personal_number column to customers for individual identification

* feat: add personal_number field to makeCustomer function for enhanced customer identification

* feat: add personal_number column with constraint check for customer identification
 2026-05-22 12:22:15 +02:00
Jakob Wennberg cc351158f8 Invoicing & account-security polish bundle (#550) 
* feat: invoicing & account-security polish bundle

Five independent improvements bundled to ship together:

- BankID/password lockout fix: BankID-only users could enroll MFA and
  brick themselves (Supabase requires AAL2 to change password or unenroll
  MFA, and AAL2 needs a password sign-in). New app_metadata.has_password
  flag tracks this; middleware gates /mfa/enroll behind it, /account/set-
  password is the unlock path, SecuritySettings shows a banner, and
  /api/account/password is the single write path that flips the flag.
  Backfill script for existing users.

- Swish invoice payment method: company_settings.swish + invoice_show_swish
  columns, validation in lib/api/schemas.ts (accepts 123XXXXXXX företag or
  07XXXXXXXX mobile, strips whitespace/hyphens), rendered on invoice PDFs.

- Send-reminders kill switch: per-company company_settings.send_invoice_
  reminders toggle in PdfPrintSettings/Automatisering. Reminder processor
  also tightened: positive status allowlist (sent + overdue) so terminal
  statuses can never match; skip when customer already responded via
  reminder link; race-window re-check before send.

- First-invoice logo prompt: one-shot dialog when creating the first
  invoice without a logo (issue #520). Self-limits via head-only count.

- SIE export opening-balance fallback: route IB through getOpeningBalances
  so the compute_prior_opening_balances RPC supplies #IB after multi-year
  imports where opening_balance_entry_id is intentionally NULL. Previously
  #IB silently went to zero and #UB collapsed to current-period movements.

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

* fix(account-polish): address PR review feedback

- BankID-link path (extensions/general/tic/index.ts): read-merge-write
  app_metadata instead of passing { bankid_linked: true } alone.
  updateUserById REPLACES app_metadata wholesale, so the previous code
  would have wiped has_password for any user who later linked BankID,
  causing the set-password banner to (incorrectly) reappear and blocking
  the standard MFA enrollment button. The comment is now corrected.

- Middleware (lib/supabase/middleware.ts): thread inner returnTo through
  the /mfa/enroll → /account/set-password redirect so the user lands on
  their original destination after the full chain completes, not on /.

- safeReturnTo helper (lib/auth/safe-return-to.ts): replace the
  starts-with-/-but-not-// guard on mfa/enroll and set-password pages.
  The previous guard let /\evil.com and /@evil.com through. The new
  helper parses against a synthetic base origin and verifies it matches.

- set-password page (app/(auth)/account/set-password/page.tsx): remove
  CLAUDE.md design system violations — bg-gradient-to-b on page bg,
  inline shadow-md style on the card, space-y-5, font-medium on the h1,
  rounded-xl on the card. Flat surface, hairline border, font-display
  h1 per the design tokens.

- Swish dedup (lib/payments/swish.ts): extract normaliseSwish() and
  isValidSwish() helpers and use them in lib/api/schemas.ts,
  components/settings/BankDetailsForm.tsx, and the invoicing settings
  page. Single source of truth for the regex.

- Password route (app/api/account/password/route.ts): emit a structured
  success log so the audit pipeline can detect password-set events, not
  just failures.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-21 16:44:09 +02:00
Mattsson 8a6ce7093e feat: implement skattekonto drift detection and alerting (#525) 
* feat: implement skattekonto drift detection and alerting

- Add skattekonto drift computation logic to compare Skatteverket's saldo with GL 1630 sum.
- Implement alerting mechanism for significant drift changes, with throttling to prevent alert spamming.
- Introduce database functions to sum GL 1630 entries and list unbooked skattekonto rows.

feat: create own account transfer detection

- Develop logic to detect transfers between a company's own cash accounts based on counterparty IBAN.
- Implement tests to validate detection logic under various scenarios, including matching and non-matching IBANs.

feat: establish cash accounts as a first-class entity

- Create cash_accounts table to manage routable cash accounts, replacing ad-hoc JSONB structures.
- Implement functions for listing, upserting, and managing cash accounts, including primary account designation.

feat: enhance GL line reconciliation functionality

- Modify get_unlinked_1930_lines RPC to accept any account number for reconciliation, improving flexibility for different currencies.
- Update related functions to ensure compatibility with the new cash_accounts structure.

feat: capture counterparty IBAN in transactions

- Add counterparty_iban column to transactions table to facilitate intra-account transfer detection.
- Create index for efficient lookups based on counterparty IBAN.

* feat: Enhance cash account handling and reconciliation processes

- Updated reconciliation routes to enforce cash account validation for all account numbers, including '1930'.
- Improved error handling for unknown cash accounts in reconciliation status and unmatched entries routes.
- Changed CashAccountSelector to use sessionStorage instead of localStorage for better data privacy.
- Fixed mapping for employer payroll taxes to route to the correct account (2730 instead of 2731).
- Added safety checks for company IDs in the guessCounterAccount function to prevent injection vulnerabilities.
- Introduced atomic RPC for setting primary cash accounts to avoid intermediate states during updates.
- Seeded default cash accounts for new companies to ensure reconciliation routes are accessible from day one.
- Updated email notifications for drift detection to avoid exposing sensitive financial data.
- Enhanced bank reconciliation logic to handle multi-currency transactions correctly.
- Renamed and updated tests to reflect changes in the underlying RPCs and ensure accurate coverage.
- Migrated existing cash account rules to correct mappings in compliance with Swedish accounting standards.
 2026-05-19 16:10:18 +02:00
Mattsson e211ab31be UI/settings api mcp (#524) 
* feat(voucher): add create voucher and correct entry previews; update commit methods

* feat: add support for pending operations in API key scopes and OAuth client management

- Introduced new API key scopes for reading and approving pending operations.
- Updated the scope groups to include pending operations.
- Added new tools for listing and managing pending operations.
- Implemented OAuth client registration and revocation endpoints.
- Created a UI panel for managing OAuth clients, including registration and revocation.
- Added tests for pending operations tools and OAuth allowlist functionality.
- Implemented a database migration for OAuth client registrations with appropriate policies and constraints.

* feat: Implement OAuth client registration rate limiting and enhance security measures

- Added IP-based rate limiting to the OAuth client registration endpoint to prevent enumeration attacks.
- Introduced a service-role client for allowlist lookups, ensuring trust boundaries are maintained.
- Updated error responses to be uniform across different types of redirect URI validation failures.
- Enhanced tests to reflect changes in OAuth scope handling, ensuring fallback to read-only scopes when no scopes are provided.
- Improved handling of high-risk pending operations, requiring explicit confirmation for approvals.
- Added audit logging for OAuth client revocations and pending operation approvals/rejections to maintain a security audit trail.
- Refactored API key scope management to include default read-only scopes for OAuth-issued keys and added segregation-of-duties checks.

* feat: add recurring invoice scheduling functionality

- Implemented recurring invoice schedules with a new database schema.
- Created API routes for managing recurring invoices (GET and POST).
- Added cron job to automatically generate invoices based on schedules.
- Developed service functions for computing next run dates and executing schedules.
- Added tests for the new functionality, including validation and success cases.
- Introduced error handling for various scenarios in the invoice creation process.

* feat: refine VAT rate validation and enhance recurring invoice handling
 2026-05-19 13:48:32 +02:00
Mattsson d27c3dd3dc Bug/customer cron job (#516) 
* fix(reminder-processor): filter out credited invoices in overdue reminders

* feat: implement linking of transactions to journal entries

- Added POST endpoint for linking a bank transaction to an existing journal entry without creating new bookkeeping.
- Implemented validation for required fields and error handling for various scenarios (e.g., missing journal_entry_id, transaction already linked, journal entry not found).
- Created tests for the new endpoint to cover various cases including successful linking, error responses, and invoice handling.
- Introduced duplicate payment detection logic to prevent double-booking of bank receipts.
- Added a new component for correction affordance in the UI to facilitate user corrections on journal entries.

* feat(invoice-matching): enhance force matching with expected journal entry validation
 2026-05-18 13:17:15 +02:00
Jakob Wennberg b46b572ee9 fix(invoices): duplicate-payment guard on customer mark-paid + categorize (#502) 
* fix(invoices): duplicate-payment guard on customer mark-paid + categorize

Two-pronged fix preventing duplicate verifikationer when a customer
invoice is marked paid OR a 19xx→1510 categorization is applied to an
inbound bank tx that already belongs to an open invoice.

Prong A (mark-paid): before booking, scan unlinked positive business
bank txs from the same customer within ±2% / ±60 days. If candidates
exist, return 409 INVOICE_PAID_LIKELY_DUPLICATE with per-candidate
match_reason (ocr_exact > name_amount_fuzzy > amount_only). Override
via `{ force: true }`. Applied to both legacy /api/invoices/[id]/
mark-paid and v1 /api/v1/.../invoices/[id]/mark-paid; v1 guard runs
before dry-run so previews can't mask the warning.

Prong B (categorize): when the user assigns 1930→1510 directly on a
positive business tx with a matching open customer invoice (by name
OR by OCR-normalized reference), return 409
TX_CATEGORIZE_SUGGEST_CI_MATCH routing them to /match-invoice.

Mirrors the supplier-side guard from #461. Shared helpers
(DUPLICATE_AMOUNT_TOLERANCE_PCT, escapeLikePattern) reused as-is.
New helper normalizeOcrReference() strips non-digits for Swedish OCR
equality. New shared candidate-finder
lib/invoices/duplicate-payment-candidates.ts keeps the legacy and v1
routes calling the same code.

Frontend:
- PaymentBookingDialog intercepts the 409, renders candidate list
  with match_reason badges (Exakt OCR-träff / Sannolik träff /
  Möjlig träff), offers "Länka transaktion" or "Bokför ändå"
  (force-retry generates a fresh Idempotency-Key for v1 callers)
- transactions/page.tsx mirrors siMatchSuggestion handling as
  ciMatchSuggestion with a parallel "Matcha mot kundfaktura?" dialog

v1 caveat documented in the route's pitfalls block:
INVOICE_PAID_LIKELY_DUPLICATE force-retry requires a fresh
Idempotency-Key because the original is body-hash bound; reusing it
returns 400 IDEMPOTENCY_KEY_REUSE.

Tests: 5 new mark-paid tests (legacy + v1) covering 409, force
bypass, partial-payment skip, ocr_exact match_reason, multi-candidate
ranking. 1 v1-only test verifying dry-run also surfaces the 409. 2
categorize Prong B tests (409 + confirm_no_match bypass).

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

* fix(invoices): address compliance-swarm review on duplicate-payment guard

Three review-driven fixes:

1. **PostgREST .or() injection (OWASP V1.2.5).** `escapeLikePattern` neutralises
   LIKE wildcards but NOT PostgREST filter-DSL chars (`,`, `.`, `(`, `)`). A
   customer name like `Acme,fake.eq.true` could otherwise inject a synthetic
   filter clause into the `.or('merchant_name.ilike.%X%,description.ilike.%X%')`
   string. Replaced with two parameterised `.ilike()` queries dispatched in
   parallel and merged by id in JS. Slight perf cost (two index hits per call),
   eliminates the DSL-injection surface entirely.

2. **Date window anchored on invoice_date instead of due_date
   (swedish-accounting-compliance bot).** The Prong B categorize intercept
   filtered open customer invoices by `invoice_date ± 60d` relative to the
   bank-tx date. For invoices with 60–90 day payment terms, the actual
   payment lands well after `invoice_date`, so the legitimate match falls
   outside the window and the guard silently misses it. Switched to
   `due_date ± 60d` — the better proxy for "around when payment is expected."
   No corresponding change for Prong A (mark-paid), which is correctly
   anchored on `paymentDate` (the user-supplied or default-today date) and
   scans bank-tx dates around that anchor.

3. **Force-bypass log enrichment (ISO A.8.15, OWASP V16).** Both
   `duplicate-payment guard bypassed` warn entries now include `userId` and
   `paymentAmount`. Attribution was previously incomplete — the bypass log
   carried only `invoiceId`, which forced a join in log aggregation to
   identify the acting principal.

Tests updated for the two-query pattern (legacy mark-paid suite enqueues
two transactions-table responses per guard invocation; v1 tests already
worked with the single-entry-per-table mock semantics).

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

* chore(docs): redirect /docs/api and /llms-full.txt to docs.gnubok.se

Canonical docs host is now docs.gnubok.se. Every `docs_url` field on the
v1 error envelope still points at /docs/api/* on this app; the 308
permanent redirect forwards humans and agent crawlers to the docs
subdomain without us needing to mass-update structured-errors.ts.

/llms-full.txt also routes through the docs host where it's served from
the docs site's own build.

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-15 22:46:02 +02:00
Jakob Wennberg b94ed3bec2 feat(api): cookbooks + webhook audit_log + secret rotation (PR-500 carry-overs) (#501) 
* docs(api): ship 4 cookbook recipes (close docs polish backlog)

Promotes the four placeholder cookbook entries to full narrative recipes
matching the Stripe-grade quality bar set by quickstart + webhooks.
Closes the docs follow-up bucket from the PR-500 description's deferred
list.

Recipes:

- ingest-bank-transactions: bank-file upload (CSV / CAMT.053 auto-detect)
  → async poll → list uncategorised → suggest-categories → categorize
  (single + batch) → match-invoice / match-supplier-invoice. Multicurrency
  notes covering Riksbanken FX lookup and the kontantmetoden partial-
  payment guard.

- file-vat-declaration: GET /reports/vat-declaration → rutor 05–62
  walkthrough → GL reconciliation block → 2026-04-01 livsmedel 12% → 6%
  transition explicitly covered (delivery_date supply-date rule) → voucher-
  gap pre-flight → period lock workflow → manual Skatteverket Mina Sidor
  submission with confirmation-reference capture → EU / reverse-charge
  / import handling.

- run-payroll-and-agi: draft → calculate → approve → mark-paid → book →
  generate-agi state machine. Per-step idempotency, strict-mode book
  failure semantics, förmånsbeskattning + bilförmån + bruttolöne­avdrag
  vs nettolöneavdrag ordering. AGI XML download for manual Mina Sidor
  upload (direct API submission requires BankID via the Skatteverket
  extension, not the public REST surface).

- year-end-closing: IB/UB continuity check per BFL 5 kap → voucher-gap
  pre-flight → missing-documents pre-flight → lock (reversible) → year-
  end async operation (resultatdisposition + periodiseringsfond +
  överavskrivningar + bolagsskatt + opening-balance batch) → close
  (irreversible per BFL 5 kap 8 §, typed-phrase confirmation) →
  årsredovisning + INK2/NE generation. Brutet räkenskapsår variant
  documented.

Each cookbook follows the same shape as the existing quickstart and
webhooks recipes — concrete curl commands, response samples, common
pitfalls, next-steps cross-links. Lengths are deliberately uneven: the
year-end recipe is longest because the consequences of getting it
wrong are most severe (BFL violations, irreversible close).

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

* feat(api): V16 audit_log entries for webhook lifecycle + secret rotation endpoint

Two intertwined changes that together close the "real audit attribution
gap in actively-used routes" item from the PR description.

1. POST /api/v1/companies/{companyId}/webhooks/{id}/rotate-secret

   New endpoint that issues a fresh HMAC signing secret and invalidates
   the previous one immediately. Returns the new secret EXACTLY ONCE in
   the response, mirroring the create-time contract. Required scope:
   webhooks:manage. Idempotency-Key mandatory.

   Rotation is instant — no grace period. Documented workflow: stage the
   new secret on the receiver side (separate config slot, not yet active)
   → POST /rotate-secret → activate the new secret on the receiver →
   POST /webhooks/{id}/test to verify. A "previous_secret" column with
   TTL-based grace window (Stripe-style) is the natural follow-up; the
   instant-rotation shape ships first because it closes the "secret
   leaked, need to rotate now" use case with minimum new surface.

   The route is wired into load-routes.ts and lib/auth/scopes.ts. Spec
   snapshot updated.

2. V16 audit_log entries on every webhook lifecycle mutation

   The audit_log column shape (user_id, company_id, action, table_name,
   record_id, actor_id, old_state, new_state, description) is exactly
   what V16 / Art.32(1)(b) / A.8.24 audit-trail requirements call for.
   Wired entries on:

   - POST /webhooks (create) — action INSERT, new_state captures the
     row WITHOUT the secret (signing material must not land in the
     audit trail; only secret-event metadata).
   - PATCH /webhooks/:id (update) — action UPDATE, before/after pair so
     reviewers can reconstruct exactly what changed.
   - DELETE /webhooks/:id (delete) — action DELETE, old_state snapshot
     so the row's prior state survives the delete.
   - POST /webhooks/:id/rotate-secret — action SECURITY_EVENT, new_state
     carries the event marker only (no secret value).
   - dispatcher.disableWebhook (auto-disable on HTTP 410 / redirect /
     url_unsafe) — action SECURITY_EVENT, before/after capturing the
     disable cause for SIEM correlation.

   actor_id is set to ctx.apiKeyId on caller-driven entries so the
   audit row points back to the specific API key that triggered the
   change (PR-500 round-1 CC6.3 finding: actor attribution via
   created_by_api_key_id alone leaves a gap if a key is deleted —
   keeping the actor_id in audit_log closes that).

   4 new integration tests cover the rotate-secret happy path, 404,
   401 unauthorized, and Idempotency-Key required. The existing
   webhook integration tests continue to pass because the audit_log
   inserts fall through to the default mock response (no-op) without
   disturbing the per-table queues.

39 integration tests pass on the webhook surface (+4 vs round-2).
Total: 3588 unit tests passing.

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

* refactor(api): address PR-501 review round 1 — correctness + Swedish compliance

Round 1 of review fixes. Two real correctness bugs Greptile caught, two
audit-trail gaps, and four Swedish-compliance errors in the cookbook
prose. Compliance Swarm has 17 findings (0 blocking); the 4 architectural
items (secret-at-rest encryption, dedicated rotate scope, rate-limit on
rotation, URL redaction) remain deferred with rationale.

Greptile (3 / 3 — all addressed):

1. rotate-secret silent 0-row UPDATE — fixed by adding
   `.select('id').maybeSingle()` to the UPDATE and returning NOT_FOUND
   when no row was touched. Closes the TOCTOU window between the
   existence check and the secret update; a concurrent DELETE no
   longer hands the caller a freshly-generated secret that no webhook
   in the database matches.

2. DELETE handler audit_log silently skipped when prior snapshot is
   null — fixed by writing the audit row UNCONDITIONALLY with
   `old_state: prior ?? null` and a degraded description when the
   snapshot is unavailable. A successful DELETE now always produces
   exactly one audit row (CC6.3 attribution contract).

3. Typo "bookslut" → "bokslut" in year-end-closing.ts.

Compliance Swarm code-quality items addressed:

4. PATCH new_state now derived from the DB-confirmed returned `data`
   with an explicit field allowlist, not from the request-body-derived
   `update` object (A.8.11 / V16.1.1). Closes the gap where a future
   trigger that rejects a field would leave the audit trail out of
   sync with the actual stored state.

5. All four route-side audit_log inserts (create, update, delete,
   rotate-secret) now capture the insert error and emit a structured
   warning via ctx.log; mirrors the dispatcher pattern (CC7.2).

6. Dispatcher null-user_id path now emits a structured warning instead
   of silently skipping the audit_log entry — SIEM can alert on the
   gap (CC7.2 / V16.1.1 / A.8.15).

Swedish compliance (cookbook content fixes — all real errors):

7. VAT cookbook ruta 06 label corrected: "Övrig försäljning (ej
   skattepliktig)" → "Momspliktig försäljning som inte ingår i ruta 05"
   (Skatteverket's verbatim label). The old label conflated exempt vs
   zero-rated supplies and would cause integrators to omit export /
   EU zero-rated sales from box 06.

8. Livsmedel rate-change framing rewritten: leads with the supply-date
   rule (ML 1 kap 3 §) as the decisive date, not invoice_date. The
   old opening sentence ("invoices created with invoice_date >=
   2026-04-01 book to 2631") was wrong on its face — a copy-paste
   reader would mis-book pre-cutover deliveries invoiced in April at
   the new 6% rate.

9. Reverse-charge EU 2645 note adds the blandad-verksamhet caveat:
   "Net zero impact on cash flow" only holds when full avdragsrätt
   applies; partial avdragsrätt requires proportional restriction
   per HFD 2023 ref. 45.

10. Payroll cookbook age bounds corrected: "under-25 / over-66" →
    "18-22 years old (born 2003-2007) / 67+ from 2026", per Prop.
    2025/26:66. The old bounds would cause integrators to apply the
    reduced rate (20.81%) to 23-24-year-olds who must pay 31.42%,
    producing non-compliant AGI files.

11. Payroll cookbook BAS 2615 corrected to 2731 (Avräkning sociala
    avgifter). 2615 is "Utgående moms vid import" in BAS 2026 — using
    it for the payroll liability would misclassify a payroll payable
    as an import-VAT payable and break moms reconciliation.

12. Year-end cookbook periodiseringsfond cap base corrected: IL 30
    kap 5 § cap is on taxable profit BEFORE the periodiseringsfond
    deduction itself (and after schablonintäkt is added back). Note
    on materiellt samband (BFNAR 2016:10 kap 13) added — the
    reservation is BOOKED on 2110-2139, not declaration-only.

Deferred to follow-ups (architectural / out of scope for round 1):

- Secret-at-rest encryption (CC6.1 / Art.5(1)(f)): PR-1 architectural
  carryover, applies to existing webhooks.secret column too.
- Dedicated `webhooks:rotate` scope (CC6.3 informational): introduces
  friction without closing a real gap when the only caller-driven
  action gated by `webhooks:manage` is the rotation itself.
- Per-route rate-limit on :rotate-secret (Art.32 abuse case): part
  of the wider per-route rate-limit pass already on the deferred list.
- webhook_url redaction in audit_log (Art.5(1)(c)): URLs are admin-
  supplied configuration values with no expected sensitive params;
  truncation would degrade audit value for legitimate review.

23 webhook integration tests pass locally (no regressions).

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

* refactor(api): address PR-501 review round 2 — atomic mutations + audit completeness + cookbook compliance

Round 2 of review fixes. Compliance Swarm flagged refinements to the
round-1 fixes; Swedish-compliance had a fresh batch of cookbook items
(including a self-contradiction in payroll pitfalls I missed last
round). All addressed.

Code changes — atomicity + audit completeness:

1. rotate-secret collapsed to a single UPDATE … RETURNING (V8.2.1).
   The preflight existence-check SELECT was redundant after round 1
   added .select().maybeSingle() on the UPDATE — the same null-row
   signal indicates non-existence, but in one round trip with no
   TOCTOU window. RETURNING `name` so the audit_log description still
   carries a human identifier without a second read.

2. DELETE handler collapsed to atomic .delete().select().maybeSingle()
   (V8.2.1). Eliminates the pre-read TOCTOU window entirely. A 0-row
   delete (already-deleted webhook) still returns 204 — idempotent
   DELETE — and the audit entry captures the attempt with old_state:
   null. Description discriminates the two cases ("deleted: name" vs
   "delete attempted on missing id").

3. Cache-Control: no-store, no-cache, must-revalidate, private on
   the rotate-secret response (Art.25). The HMAC secret is sensitive
   credential material returned exactly once; this header prevents
   any intermediary (CDN, proxy, gateway access log, browser cache)
   from persisting the response body in a store with a different
   retention policy than intended.

4. Dispatcher auto-disable now writes the audit_log entry
   UNCONDITIONALLY (A.8.15 / V16.1.1 / CC7.2). Previously a null
   prior snapshot or a legacy null user_id caused the audit row to
   be silently skipped — only a warn log was emitted. Now writes
   user_id=NULL when unavailable (post-multi-tenant-refactor schema
   allows it; row is invisible under user RLS but queryable under
   service-role review, which is correct for system-initiated
   SECURITY_EVENT records). Description discriminates the snapshot-
   available / snapshot-unavailable cases.

Swedish compliance — cookbook content fixes (all real errors):

5. VAT cookbook rounding rule corrected: SFL 22 kap 1 § mandates
   TRUNCATION of öre (Math.floor for positive amounts), not half-up
   rounding. Last round mislabeled this as "Math.round (half-up)";
   the SRU filing skill is canonical and uses truncation. Using
   Math.round would produce values that differ from Skatteverket's
   expectations and cause GL-reconciliation mismatches at the öre
   level.

6. VAT reconciliation block now includes 2614 (Utgående moms vid
   omvänd skattskyldighet, matches ruta 30). The previous list of
   2611/2621/2631/2641/2645 omitted 2614; a reconciliation that
   skips it would show rutor_match_gl: true even when the 2614
   balance is non-zero and un-reconciled.

7. Livsmedel rate-change adds a one-sentence caveat for continuous/
   subscription supplies — the supply-date framing in round 1 was
   too tight for cases where multiple deliveries roll up into a
   subscription. Confirms against ML 1 kap 3 § rather than
   assuming a single delivery date is decisive.

8. Payroll pitfalls bullet contradicted step 2 — "Employees under 26
   (2024 rule for 2026 birth year ≥ 2001)" rewritten to match step 2:
   "18–22 years old at the start of 2026 (born 2003–2007) AND 67+
   from 2026". An integrator reading only the pitfalls section
   would have applied the reduced rate too broadly, producing
   underpaid arbetsgivaravgifter and a non-compliant AGI.

9. Year-end periodiseringsfond cap now states schablonintäkt explicitly:
   1.94% × outstanding prior-year balance (SLR + 1% for 2026) is
   ADDED to taxable income before the 25% cap is computed. Last
   round mentioned the "BEFORE the periodiseringsfond deduction"
   ordering but elided the schablonintäkt step; omitting it
   produces a cap that's too low when prior-year reserves exist.

10. Year-end SRU format characterization corrected: SRU is plain text
    encoded in ISO 8859-1, NOT XML. iXBRL (XML-based) is the
    Bolagsverket digital annual-report format — a separate artefact
    for a separate authority. Round 1 conflated them.

Deferred (architectural / out of scope, documented in commit):

- Audit-log dead-letter queue / SIEM alert escalation (Art.32 /
  A.8.15): infra setup, not code-PR scope. The warn-on-failure path
  is the in-process surface; durable delivery is a SRE/SIEM concern.
- Secret encryption at rest (CC6.1): PR-1 architectural carryover.
- webhook_url + description redaction in audit_log (Art.5(1)(c)):
  URLs are admin-supplied configuration values; redaction would
  degrade audit reconstructibility without closing a real PII gap.
- PATCH old_state TOCTOU via Postgres function (CC6.3): the read-
  then-write pattern produces an append-only audit row capturing
  the read state; the small race window is non-load-bearing for
  audit purposes and a stored-procedure refactor exceeds the
  cost/value.

23 webhook integration tests pass locally (no regressions). Type-check
clean for all changed files.

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

* refactor(api): address PR-501 review round 3 — real cookbook tax errors + cache-control on create

Round 3 closes two tax-impact errors in the cookbooks plus the
consistency gap on the create response. Compliance Swarm's remaining
findings are recurring architectural carryovers or oscillation against
prior rounds.

Real cookbook errors (would mislead integrators):

1. Schablonintäkt rate corrected. Round 2 hardcoded 1.94% — that's the
   2024 rate (SLR 0.94% + 1%). For 2026 SLR is 2.55%, so the rate is
   3.55%. A wrong rate produces a too-low add-back, a too-high
   periodiseringsfond cap, and an IL 30 kap compliance error for any
   integrator copying the cookbook number. Rewrite to describe the
   formula (SLR + 1%, where SLR is the Riksbank statslåneränta on
   30 Nov of the preceding year) with the 2026 figure as an example,
   and note the engine reads the canonical rate from `tax_rates`.

2. SRU format is a TWO-file pair, not one. Round 2 correctly said
   "plain text encoded in ISO 8859-1 (NOT XML)" but described it as a
   single file. Skatteverket requires both INFO.SRU (metadata header)
   AND BLANKETTER.SRU (declaration body) uploaded together — a
   single-file upload is rejected by their validation. Fix the prose
   to describe the two-file pair explicitly.

Code consistency:

3. POST /webhooks (create) now returns the same
   `Cache-Control: no-store, no-cache, must-revalidate, private` +
   `Pragma: no-cache` headers as the rotate-secret endpoint (A.8.12).
   Both endpoints return the HMAC secret exactly once; both need the
   same intermediary-cache prevention.

Smaller cookbook refinements (round 3 bot follow-ups):

4. VAT reconciliation block now includes 2615 (Utgående moms vid
   import, matches ruta 60) — the previous list covered 2611-2645
   but omitted import VAT. A reconciliation that skips 2615 would
   show rutor_match_gl: true falsely for any importer.

5. Service supply-date fallback statement qualified to "one-off
   service supplies where delivery and invoice coincide" — long-
   running service contracts (subscriptions, maintenance) have
   per-delprestation skattskyldighet and need an explicit
   delivery_date per billing cycle.

6. Payroll elder-reduction boundary clarified: "67 years or older
   AT THE START OF the income year (1 January 2026)" — a 66-year-
   old whose 67th birthday falls in February does NOT qualify in
   2026. Prevents misreading the pithy "67+ from 2026" as a
   birthday-during-year rule.

Bot oscillation (skipping with rationale documented here for posterity):

- Compliance Swarm Art.25 now asks to REMOVE webhook_url from DELETE
  old_state — direct contradiction with CC6.3's round-1 ask for
  complete attribution. webhook_url is admin-supplied configuration,
  not PII; keeping it preserves audit reconstructibility.

- Swedish-compliance flags the unconditional re-delete audit row as
  "polluting" the behandlingshistorik — direct contradiction with
  Compliance Swarm V8.2.1 + CC6.3 round-1 / round-2 asks for
  unconditional writes. The audit_log is operational, not BFL
  räkenskapsinformation (which lives on journal_entries and
  related tables under explicit immutability triggers). Audit
  trail completeness wins over BFL purity for this table.

Architectural carryovers (already documented in earlier commit
bodies as deferred to follow-up PRs):

- Secret encryption at rest (CC6.1, recurring)
- Audit-log dead-letter / SIEM alerting (Art.32 / A.8.15, infra)
- webhook_url userinfo stripping (A.8.11 low — URLs are admin-
  configured, no expected credentials; validating at registration
  would be a registration-time concern, not audit-time)

23 webhook integration tests pass. Type-check clean.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-15 21:31:47 +02:00
Jakob Wennberg afb21ea638 feat(api): Phase 6 PR-3 — substrate hardening (SKIP LOCKED + DNS pinning + test debt) (#500) 
* feat(api): operations table immutability trigger

BFNAR 2013:2 kap 8 § behandlingshistorik integrity: once an operations
row is in a terminal status (succeeded / failed / cancelled) the audit
record of what happened becomes immutable. Adds the BEFORE UPDATE and
BEFORE DELETE triggers that the webhook_deliveries table already has
(20260515170000 / 20260515190000), mirroring their predicate shape and
error code exactly.

Closes the Phase 4 PR-2 (PR #469) review-round carry-over flagged by
Swedish-compliance: previously a future bug, a privileged operator, or
a compromised service-role caller could rewrite "this year-end close
succeeded" to "failed" by updating an already-terminal row. The
running → succeeded/failed/cancelled transition itself stays legal
because the trigger keys on OLD.status, which is non-terminal at the
moment of the legitimate UPDATE.

pg test covers all transitions (allowed and blocked) plus DELETE on
both terminal and non-terminal rows.

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

* feat(api): atomic SKIP LOCKED claim for webhook dispatch

Replaces the SELECT-then-UPDATE-intersect pattern in the dispatcher
with a single-roundtrip SQL function using FOR UPDATE SKIP LOCKED.
PostgREST can't express SKIP LOCKED through the JS client, so the
previous shape relied on a CAS guard inside an UPDATE WHERE status IN
('pending','failed') to ensure only one of two overlapping cron ticks
claimed any given row.

The CAS pattern was correct (under load — receivers >60s could push a
batch past the next minute's tick) but burned two round trips and
forced the application to negotiate the locking semantics in JS.
The function form moves the contention to the DB, where SKIP LOCKED
makes a row held by a concurrent tick simply invisible to the second
caller. One round trip, no JS-side intersect.

All filter semantics are preserved verbatim inside the function:
status IN ('pending','failed'), next_attempt_at <= now, webhook_id
IS NOT NULL, ORDER BY next_attempt_at ASC, LIMIT batchSize. p_batch_size
is bounded (0, 1000] to forestall a runaway lock-set in case a caller
misconfigures it.

pg test covers basic claim (pending + failed), future-due skip, dangling-
row (webhook_id IS NULL) skip, terminal-status skip, batch-size limits,
out-of-range argument rejection, and the SKIP LOCKED invariant itself
using two concurrent pool clients in BEGIN — the second caller does not
see the row A locked, no double-delivery.

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

* feat(api): pinned-IP HTTPS dispatch (close DNS-rebinding window)

The url-guard.ts file header openly flagged the remaining gap:
"a separate DNS-rebinding window (between dispatch-time validation
and the actual fetch) remains; closing that requires a custom HTTPS
agent that pins the resolved IP — tracked for follow-up." This closes it.

The previous shape was:
  1. validateWebhookUrl()  → DNS resolves to [public IP], returns ok
  2. fetch(webhook_url)    → re-resolves DNS; an attacker who flipped
                             the A record in the interval gets a
                             private-IP socket

The new pinnedHttpsFetch helper validates DNS once, then opens a
node:https.request to that pinned IP — but keeps the original hostname
in the TLS SNI extension (so the receiver's cert validates) and in the
HTTP Host header (so vhost routing still works). The request socket
never re-resolves DNS, foreclosing the rebind race entirely.

Built on node:https.request rather than undici's Agent so the project
doesn't take on a new dep — the stdlib API is also more explicit about
the SNI / Host / pinned-IP split. Test seam injects both validateUrl
and httpsRequest so the unit tests verify the pinning shape without
standing up an HTTPS server.

The dispatcher's attemptDelivery is rewritten as a switch over the four
PinnedFetchResult kinds (ok / unsafe_url / redirect_blocked / timeout
/ transport_error). The previous fetch-based code path that distinguished
redirect rejection by string-matching err.message is gone — the new
result type makes the distinction structural.

8 unit tests cover the SNI/Host/pinned-IP shape, port handling,
redirect_blocked, transport_error, timeout, response-body truncation,
first-IP determinism, and the validation short-circuit (never opens a
socket when the URL fails the SSRF guard).

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

* test(api): pg tests for webhook substrate triggers (PR-1 test debt)

CLAUDE.md ("Testing" + "Migration Rules") mandates a *.pg.test.ts for
any PR touching a trigger / RPC / RLS / DEFERRABLE constraint. Phase 6
PR-1 (#496) shipped three webhook_deliveries triggers without the
accompanying pg test; this closes that debt.

Triggers covered:
  - enforce_webhook_delivery_immutability  (BEFORE UPDATE)
  - block_webhook_delivery_terminal_delete (BEFORE DELETE)
  - assert_webhook_delivery_company_match  (BEFORE INSERT)

13 cases verify the lifecycle the dispatcher depends on remains mutable
(pending → in_flight, in_flight → failed, failed → in_flight, in_flight
→ delivered) while terminal-status rows (delivered / dead) are write-
locked and the cross-tenant INSERT path is refused with the
ERRCODE=check_violation contract documented in the migration.

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

* test(api): integration tests for webhook routes (PR-1 test debt)

CLAUDE.md mandates integration tests under app/api/v1/ for every route.
Phase 6 PR-1 (#496) shipped the eight v1 webhook routes (five under
/companies/{companyId}/webhooks/ + the cross-tenant /webhook-deliveries/
{id}/retry) without them; closes that debt.

19 cases for the /webhooks/ verticals:
  POST     /webhooks                    create + secret-once + payroll-scope gate + SSRF
  GET      /webhooks                    list (no secret) + empty list
  GET      /webhooks/:id                detail (no secret) + 404
  PATCH    /webhooks/:id                update + active=true re-enable + SSRF re-check + empty-body
  DELETE   /webhooks/:id                204 hard delete
  POST     /webhooks/:id/test           enqueue + 404 + disabled-rejection
  GET      /webhooks/:id/deliveries     happy path + ownership 404

7 cases for the retry route:
  POST /webhook-deliveries/:id/retry   dead → fresh pending row, live-status refusal,
                                       cross-tenant 404, disabled-webhook gate,
                                       SSRF re-check, delivery 404, webhook-gone 404

Both files mirror the suppliers/customers integration test pattern:
Proxy-backed Supabase mock with per-table queues, validateApiKey +
validateWebhookUrl stubbed to control auth and DNS deterministically.

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

* refactor(api): address PR-500 review round 1 — pg-real CI fix + 4 review items

1. pg-real CI was red on this PR: the new webhook trigger pg.test.ts and
   claim-due-webhook-deliveries pg.test.ts fixtures tried to INSERT into
   `webhooks.user_id`, which doesn't exist in the migration history. The
   column was never declared in automation_webhooks (20260415000000) nor
   added by webhooks_v2 (20260515170000) — so a fresh schema replay had
   no such column. The webhook create route (`webhooks.create`) was also
   referencing this non-existent column in its INSERT, so the production
   route was latent-broken since PR-1 and never exercised against a fresh
   DB. Drop the `user_id` field from both the route INSERT and the pg
   fixtures. Actor attribution lives on `created_by_api_key_id` (which
   leads back to the owning user via `api_keys.user_id`).

2. Greptile P2 #1 — `recoverStuckInFlight` carried a redundant
   `.not('status','in','(delivered,dead)')` filter alongside
   `.eq('status','in_flight')`, with a comment that incorrectly described
   PostgreSQL's UPDATE re-evaluation semantics. Under READ COMMITTED,
   UPDATE re-evaluates WHERE against each row's CURRENT value when it
   acquires the row lock — a row that raced to terminal status will fail
   `status='in_flight'` on re-evaluation and be skipped, no immutability
   trigger fires. Drop the redundant filter and rewrite the comment.

3. Greptile P2 #2 — added explicit pg test verifying `in_flight` rows are
   skipped by `claim_due_webhook_deliveries`. The status filter is what
   prevents double-delivery and is the entire point of the SKIP LOCKED
   substrate; making that invariant load-bearing in the test suite
   forecloses a future filter expansion silently regressing it.

4. Greptile P2 #3 — pinned-fetch registered both `res.on('end', finalize)`
   and `res.on('close', finalize)`. Node fires BOTH on normal completions,
   so finalize ran twice; the outer `settled` guard squashed the
   double-resolve but the header reconstruction still ran twice. Switch
   to `once` + self-removing pair so finalize runs exactly once on
   whichever event fires first (normal: end; truncation: close).

5. Compliance Swarm V8.2.1 — the retry route only checked
   `webhooks:manage` even when retrying `salary_run.* / agi.*` deliveries.
   Mirror the create-route elevated-scope gate so a key with only
   `webhooks:manage` cannot re-emit payroll payloads carrying
   personnummer / lönesummor / skatteavdrag. New integration test verifies
   the gate returns 403 INSUFFICIENT_SCOPE with `required_scope:
   payroll:read`.

35 tests pass locally (+1 vs pre-fix). Type-check clean.

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

* refactor(api): address PR-500 review round 2 — 2 small precision fixes

1. Compliance Swarm Art.32 / A.8.24 — response_body size cap was enforced
   only at the application layer (pinnedHttpsFetch's maxResponseBytes=4096
   constant). A future refactor that bypassed the truncation, or a non-
   dispatcher write path into webhook_deliveries.response_body, would
   silently land large blobs in a column adjacent to event payloads
   carrying personal data. Add a CHECK constraint at the DB layer with
   a generous ceiling (8 KB — double the application cap so legitimate
   dispatcher writes never hit it; only a regression surfaces as a
   check_violation).

2. Compliance Swarm CC6.6 — pinned-fetch substitutes the validated IP
   for `host` while keeping the original hostname in `servername`. A
   reader could reasonably worry that the IP substitution weakens TLS
   hostname verification. Document explicitly that Node's default
   `checkServerIdentity` matches the cert's SAN/CN against `servername`
   (not `host`), so a forged endpoint at the pinned IP with a valid
   cert for a different hostname would fail the handshake. No code
   change — the default behavior is correct; the comment forecloses
   future "this looks dangerous" review-round noise on the same line.

Items NOT addressed (with rationale documented elsewhere):

- Compliance Swarm V8.2.1 (retry route 404-vs-404 information leak):
  delivery IDs are UUIDs; the "leak" is the ability to probe existence
  of an opaque 128-bit identifier the caller already has, which is not
  meaningfully different from probing for any opaque token. Both
  branches return the same structured 404 envelope.

- Compliance Swarm CC7.2 (restore the .not() defense-in-depth filter):
  direct contradiction of last round's Greptile P2 fix. Greptile's
  PG-semantics analysis is correct — under READ COMMITTED, UPDATE
  re-evaluates WHERE against the row's current value when it acquires
  the lock, so .eq('status','in_flight') already handles the race.
  Adding a redundant .not() restores a misleading comment without
  closing a real gap. This is the documented Compliance Swarm
  oscillation pattern from the project's Phase 4 lessons.

- Compliance Swarm CC6.1 (webhook secret encryption-at-rest):
  architectural choice from PR-1; not in PR-3 (substrate hardening)
  scope. Belongs to a future hardening PR.

- Swedish-compliance review (operations queued/running rows hard-
  deletable): deliberate operability tradeoff — operators need to
  clear stuck/queued entries that crashed mid-flight. Blocking all
  deletes would force a manual DB intervention every time a worker
  crashed before reaching terminal status. The audit trail starts
  at terminal-state mutation, which IS blocked.

- Swedish-compliance review (salary_run.* / agi.* payload anonymisation
  after 7 years): already on the deferred-list as part of the 90-day
  TTL cleanup cron item from the PR description. Belongs to a
  retention-policy follow-up PR.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-15 20:38:19 +02:00
Jakob Wennberg 3912c74a7b feat(api): Phase 6 PR-2 — docs polish (Stripe-inspired) (#497) 
* feat(api): Phase 6 PR-2 — docs polish (Stripe-inspired)

Ships the developer-facing documentation surface for the v1 REST API.
Mirrors Stripe's structure (landing → cookbooks → concepts → reference
→ errors → changelog) at /docs/api with a sticky-sidebar layout in the
gnubok editorial-monochrome aesthetic. Every page is also served as
plain Markdown via a sibling .md URL so agents and LLM crawlers can
ingest the same content without HTML parsing — the existing /llms.txt
already promised /docs/api references that this PR makes real.

Single source of truth for endpoint metadata is the existing Zod
registry (lib/api/v1/registry.ts). The reference pages auto-generate
from it: adding a new endpoint surfaces in the docs on the next build
with no manual sync. The error reference pulls directly from
lib/errors/structured-errors.ts STRUCTURED_ERRORS.

CONTENT LAYER (lib/docs/):

- content/landing.ts — introduction, auth, base URL, response envelope,
  the four core principles (dry-run, idempotency, strict-mode, inline
  audit), pointers to every other section.
- content/versioning.ts — versioning + deprecation policy (Stripe dated
  format), idempotency, dry-run, strict-mode write semantics, inline
  audit blocks.
- content/webhooks.ts — webhook concept guide. Full Node.js (express +
  crypto) and Python (Flask + hmac) signature-verification samples that
  match lib/webhooks/signing.ts exactly. Lifecycle, event-type
  catalogue, payload shape, request headers, common pitfalls,
  auto-disable behaviour, audit + retention.
- content/errors.ts — generated from STRUCTURED_ERRORS. Groups by
  domain (generic, bookkeeping, periods, invoices, supplier-invoices,
  transactions, reports, imports, documents, salary, company, provider).
  Every code is anchorable so the docs_url field on every error
  envelope finally points somewhere real.
- content/reference.ts — generated from listEndpoints(). Groups by
  resource (companies, customers, invoices, suppliers,
  supplier-invoices, transactions, journal-entries, fiscal-periods,
  accounts, documents, employees, salary-runs, reports, imports,
  compliance, webhooks, operations, voucher-gap-explanations,
  reconciliation). Each endpoint section: summary, description,
  useWhen, doNotUseFor, pitfalls, scope, idempotent/reversible/dry-run
  flags, request + response examples.
- content/changelog.ts — initial entry for API version 2026-05-12
  covering every endpoint shipped in Phases 1-6. Lists what's coming
  in Phase 6 PR-3 (hardening + remaining cookbooks).
- content/cookbook/quickstart.ts — five-minute send-your-first-invoice
  guide. Demonstrates auth, dry-run, idempotency, audit-block patterns
  in one continuous narrative.
- content/cookbook/webhooks.ts — end-to-end webhook setup, sig
  verification, retry handling, idempotency on receiver side, replay
  patterns, auto-disable behaviour. Companion to the concept page.
- content/cookbook/index.ts — recipe registry. 4 placeholder recipes
  (ingest-bank-transactions, file-vat-declaration, run-payroll-and-agi,
  year-end-closing) link to their reference pages with a "coming after
  Phase 6 PR-3 hardening" note. Narrative cookbook quality benefits
  from a focused pass after the substrate stabilises.
- nav.ts — single source of truth for the sidebar nav, used by the
  layout AND the landing-page resource grid.
- markdown.tsx — shared <DocsMarkdown> component using react-markdown
  (already a dep) with Hedvig serif headlines, Geist mono code blocks,
  hairline section borders, paper-white surfaces — same editorial
  aesthetic as the dashboard.

LAYOUT (components/docs/DocsLayout.tsx):

Two-column sticky-sidebar layout. Top header carries the gnubok mark
+ section links (API reference, Cookbooks, Errors, Changelog,
openapi.json). Sidebar groups: Getting started, Cookbooks, Concepts,
API reference, Reference. Active page highlighted with the same
warm-beige bg the dashboard sidebar uses.

ROUTES (app/docs/api/, app/llms-full.txt/):

- /docs/api → landing
- /docs/api/errors → error reference
- /docs/api/webhooks → webhook concept
- /docs/api/versioning → versioning + idempotency + dry-run
- /docs/api/changelog → release notes
- /docs/api/reference → resource overview
- /docs/api/reference/[slug] → per-resource pages (19 resources, all
  generated from the registry; generateStaticParams listed)
- /docs/api/cookbook/[slug] → recipe pages (8 entries, 2 fully written
  + 6 aliases/placeholders)
- /llms-full.txt → everything concatenated for one-shot LLM ingestion

Every page has a sibling .md route (e.g. /docs/api/errors.md) serving
the raw Markdown for agents — same content, no HTML wrapper, same
5-min cache. Honours the existing /llms.txt promise that "every .md
URL under /docs/api is served as plain Markdown".

CI GUARD (lib/api/v1/__tests__/spec-snapshot.test.ts):

Vitest snapshot test that locks down (a) the endpoint count, (b) the
sorted set of method+path keys, (c) the set of distinct scopes
referenced. CI fails if any drift unexpectedly so a Zod-schema change
can't ship a silent API break — when you intentionally add/remove an
endpoint, run with -u to refresh the snapshot, review the diff, and
commit alongside the route change. The snapshot diff itself is a
self-describing changelog entry.

Initial snapshot: 100 endpoints, 17 distinct scopes, full key set
sorted. Fourth assertion in the test guarantees every endpoint
declares the agent-facing metadata (summary, description, useWhen,
doNotUseFor, pitfalls, example) the reference pages depend on — so a
registerEndpoint call that omits any of these fields is caught at CI
time rather than rendering an empty section in the docs.

INFRA TOUCH (lib/api/v1/load-routes.ts):

Added the 5 Phase 6 webhook route imports so the registry includes
them on the docs builders' path. Required for the /docs/api/reference/
webhooks page to render. The webhook routes' registerEndpoint calls
already exist; this just side-effect-imports them where the spec
generator can see them.

Coming in Phase 6 PR-3 (hardening — separate PR):

- 90-day TTL cleanup cron for non-accounting webhook deliveries
- claim_due_webhook_deliveries SQL function (FOR UPDATE SKIP LOCKED)
- Per-route rate limits on :test, :retry, webhook :create
- V16 audit-log on webhook lifecycle events
- DNS-rebinding pinned-IP HTTPS agent
- Integration tests for webhook routes + *.pg.test.ts for triggers
- Populated previous_attributes for update-style webhook events
- The remaining 4 cookbook recipes (ingest-bank-transactions,
  file-vat-declaration, run-payroll-and-agi, year-end-closing) once
  the engine surface is fully stable.

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

* refactor(api): address PR-497 review round 1 — CI fix + 5 small docs items

CI BLOCKER (the reason core-only failed):

1. **Type error on `[slug].md/route.ts` dynamic routes** — Next.js 16's
   route-type inference can't extract the dynamic segment from a
   directory whose name contains a literal suffix like `[slug].md/`. It
   types `params` as `Promise<{}>` and rejects our handler that
   declares `params: Promise<{ slug: string }>`. The framework still
   ROUTES requests correctly (URL `/docs/api/cookbook/quickstart.md`
   reaches the handler) — only the typed `params` is unusable.

   Fix: drop the typed `params` parameter on the two affected handlers
   (cookbook + reference) and parse the slug from `request.url.pathname`
   directly. Inline comment documents the workaround so the next person
   to touch these doesn't try to "fix" it back to the typed pattern.

GREPTILE INLINE (2 items):

2. **Python sample was missing `import json` and `import os`** — the
   webhook signature-verify sample uses both but only imported `hmac`,
   `hashlib`, `time`, and `flask`. Added the two missing imports.

3. **`buildResourcePages()` perf — called twice per request** (P2).
   Each call iterates every registered endpoint, groups by resource,
   sorts, and serialises Markdown for all 19 resource pages. Memoised
   at module level — the registry is populated once at module load and
   immutable for the process lifetime, so a single derivation is safe
   to cache. Halves the cost on the HTML routes' `generateMetadata` +
   page render pair, and the .md route handlers (which Next.js doesn't
   statically pre-render) are now constant-time after the first GET.

SWEDISH-COMPLIANCE PRECISION (3 items):

4. **`webhooks.ts`: behandlingshistorik vs räkenskapsinformation
   distinction.** The previous "Audit + retention" section conflated
   the two — webhook delivery rows are *behandlingshistorik* (system-
   event log) per BFNAR 2013:2 kap 8 §, NOT räkenskapsinformation
   themselves. The 7-year retention from BFL 7 kap 1 § attaches to the
   underlying verifikation/faktura/AGI XML in its own table, not to
   the delivery envelope. Updated the section to draw the distinction
   and clarify gnubok's 7-year retention on accounting-event delivery
   rows is an operational audit-trail policy, not a statutory
   obligation passed through to the integrator.

5. **`changelog.ts`: same distinction in the Phase 6 PR-1 entry** —
   replaced the "räkenskapsinformation" framing with the correct
   behandlingshistorik framing + the operational-policy note.

6. **Quickstart cookbook: ML 17 kap 24 § p.8 note about
   `beskattningsunderlag per skattesats`.** The "What just happened"
   section now explicitly notes that the rendered PDF contains every
   ML 17 kap 24 § field (including taxable amount per VAT rate) and
   that the JSON response's summary fields are convenience aggregates
   for the integration — the binding faktura content is the PDF.
   Forecloses the misreading that `subtotal + vat_total` is sufficient
   compliance.

7. **Changelog: BFL 7 kap caveat on SIE export.** The `/reports/
   sie-export` line now warns that a SIE4 export alone does NOT
   satisfy BFL 7 kap archiving obligations — SIE captures account
   positions and verifikationer but lacks system documentation and
   behandlingshistorik. Treat as a portability format
   (Fortnox/Visma/Bokio migration), not as a complete archive. Closes
   the misreading the swedish-sie-import-export skill flagged.

DEFENSIBLE DEFERS (round 1 final):

- **CM-8 SPDX-License-Identifier headers per file** (Compliance Swarm).
  The repo declares AGPL-3.0-or-later in the root LICENSE file, which
  satisfies licensing for the project as a whole. Per-file SPDX
  headers are a REUSE-conformance feature; we can address as a sweep
  across the entire codebase if/when REUSE conformance becomes a
  requirement. Out of scope for a docs PR.

- **`/llms-full.txt` exposes payroll endpoint metadata publicly**
  (A.8.12). By design — the entire point of the file is one-shot LLM
  ingestion of the public docs corpus. Endpoint METADATA (path, scope,
  description) is non-sensitive; actual payroll DATA is gated behind
  `payroll:read` scope and requires a real API key. Adding an auth
  gate would defeat the agent-discovery purpose.

- **Secret rotation endpoint** (Art.25(2)). Real product gap (delete +
  recreate is the current rotation path), but it's feature work, not
  docs. Tracked for Phase 6 PR-3 alongside the other webhook hardening.

- **DNS rebinding pinned-IP HTTPS agent** (Art.5(1)(f)). Already
  documented in this changelog as a Phase 6 PR-3 item; bot is just
  re-flagging that it's not yet shipped.

- **A.5.34 changelog cites GDPR Art.5(1)(c) for personnummer masking
  without linking privacy policy.** The citation is informational
  context for developers, not a privacy notice to data subjects. Data-
  subject notices live at /privacy. Adding a pointer is reasonable;
  adding it would consume real estate that's better spent on the
  technical detail. Defer.

- **Compliance Swarm A.5.21 third-party attribution in llms-full.txt**.
  False positive — all markdown content in this PR is original
  first-party text. No third-party snippets to attribute.

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

* refactor(api): address PR-497 review round 2 — 6 small precision fixes

All CI green after round 1 (core-only fixed). Compliance Swarm: 7 → 10
findings is the documented oscillation pattern — net-new actionable
items are 6 small fixes; the rest are recurring defers
(plaintext-secret variants, SPDX, planned PR-3 features the changelog
already lists as "coming soon").

FIXED:

1. **Slug allow-list validation in `[slug].md` routes** (V1.2.5 ×2,
   medium). The cookbook + reference .md routes parse the slug from
   the URL pathname (round-1 workaround for Next.js 16's failed
   inference on `[slug].md/` directories) and pass it to a
   dictionary-based lookup. The lookup itself is safe — findRecipe /
   buildResourcePages can't reach SQL or filesystem from a bad
   slug — but the explicit allow-list gate keeps the contract safe
   if the lookup mechanism ever changes (file-load, RPC, etc.).
   Added `Set<string>(COOKBOOK_SLUGS)` + `Set<string>(RESOURCE_SLUGS)`
   guard before any lookup runs.

2. **Changelog: BFL 5 kap 5 § cited on both `/reverse` AND `/correct`**
   (swedish-compliance precision). The previous wording cited BFL 5:5
   only on `/reverse` (storno) and described `/correct` as plain
   "rättelse" — but BFL 5:5 governs rättelse generally, and storno is
   the canonical method of rättelse, so both endpoints satisfy 5:5.
   Updated to: "/{id}/reverse (storno) and /{id}/correct (rättelse) —
   both satisfy BFL 5 kap 5 § (storno is the canonical method of
   rättelse)".

3. **Changelog AGI: explicit that XML is for manual submission**
   (swedish-compliance / swedish-payroll). Previously said
   "/generate-agi produces AGI XML" — could be misread as
   auto-submission to Skatteverket. Now states explicitly that the
   response carries `data.xml` for the integrator to upload via
   Skatteverket Mina Sidor (or via the optional `skatteverket`
   extension), and that the AGI deadline (12th / 17th of the
   following month) is the integrator's responsibility. Aligns with
   the route file's existing doNotUseFor + pitfalls metadata.

4. **Quickstart: F-skatt note qualified**
   (swedish-invoice-compliance). The "What just happened" section
   previously said the PDF "contains the F-skatt note" — only valid
   if the seller actually holds F-skatt. Updated to: "The 'Godkänd
   för F-skatt' note is included automatically when
   company_settings.has_f_skatt is set — confirm this on the company
   settings page before sending invoices in production." Also
   tightened the beskattningsunderlag wording to mention "one line
   per distinct rate on multi-rate invoices" — closes the
   swedish-compliance note about the multi-rate claim in the landing
   needing explicit support in the cookbook.

5. **Cookbook placeholder VAT description: "compute and review" not
   "submit"** (swedish-vat). The placeholder previously said "Compute
   momsdeklaration rutor and submit to Skatteverket" — but no
   Skatteverket-submission endpoint exists in the v1 surface; the
   API only computes the rutor 05–62 values for manual filing.
   Updated description in BOTH cookbook/index.ts AND nav.ts (where
   the same string was duplicated): "Compute momsdeklaration rutor
   05–62 and reconcile against the GL before manual submission to
   Skatteverket." Title also flipped from "File a VAT declaration"
   to "Compute and review a VAT declaration".

6. **Cookbook nav for AGI: aligned to "generate" semantics**. nav.ts
   AGI summary used to say "file AGI" — same misreading risk as #3.
   Now: "Calculate, approve, mark paid, book, generate AGI XML for
   manual Skatteverket upload."

DEFERS (round 2 final — every remaining swarm finding is in one of
these buckets):

- **🟠 Art.32 plaintext webhook secret + 4 sibling framings** (V14,
  V11.1, A.8.24, CC6.1). Established defer per Stripe / GitHub /
  Slack precedent; documented inline in lib/webhooks/signing.ts.
  Bot is re-flagging via the docs surface this round; underlying
  position unchanged.
- **🟡 Art.5(1)(e) 90-day TTL non-accounting cron + V16 audit log +
  V2.4 rate limits**. All explicitly listed in the changelog as
  "Coming soon (Phase 6 PR-3 hardening)". Bot is reading the same
  text we wrote; not blocking.
- **🟠 A.8.11 personnummer masking lacks an automated test**. Real
  product-hardening request, but it's feature work in the employees
  test surface, not docs. Tracked.
- **🟡 CM-8 SPDX-License-Identifier headers per file**. Established
  defer from round 1 — root LICENSE covers AGPL-3.0-or-later for
  the project as a whole; per-file SPDX is a REUSE-conformance sweep
  that's its own effort.
- **🟡 SR-3 SBOM dependencies**. False positive — next/server, react,
  next/link, next/navigation are existing project deps, not new in
  this PR.
- **swedish-compliance "SIE disclaimer could note immutability
  requirement"** — the current disclaimer accurately calls out
  system documentation + behandlingshistorik as missing; adding
  immutability would over-stuff a one-line caveat. Defer with the
  understanding that the SIE skill itself documents the
  immutability requirement for any consumer that follows the
  reference.

If round 3 plateaus (Compliance Swarm count stable, no net-new
inline items), that's the merge-ready signal per Phase 4 lessons.

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

* refactor(api): address PR-497 review round 3 — 4 small precision fixes

Compliance Swarm: 10 → 3 (down 70%) — net-new actionable items are
the 4 below; remaining 3 swarm findings are either trivial defense-
in-depth (URL decode, fixed here) or out-of-repo decisions
(personnummer disclosure DPO confirmation).

FIXED:

1. **URL-decode slug before allow-list check** in both .md route
   handlers (V1.2.5 ×2 low). The closed allow-list is pure ASCII so a
   percent-encoded value can't decode to a legitimate slug, but the
   explicit decode-then-check pattern keeps the contract correct under
   any future encoding-quirk runtime. try/catch around
   decodeURIComponent so a malformed % sequence (which throws) returns
   a clean 404 rather than a 500.

2. **Quickstart: explicit `delivery_date` requirement** (swedish-
   invoice-compliance / ML 17:24 field 7). The previous wording
   listed "supply date" as a covered field but didn't note that the
   API does NOT default delivery_date to invoice_date — integrators
   shipping invoices for goods delivered on a different date than the
   invoice date must pass delivery_date explicitly or the rendered
   PDF is non-compliant. Added explicit pass-it-yourself note.

3. **Quickstart: F-skatt strengthened from "verify" to "legal
   requirement"** (swedish-invoice-compliance / Peppol BIS 3.0
   SE-R-005). The previous "confirm on settings page" wording risked
   integrators treating the F-skatt note as optional UX. It's a legal
   requirement on every faktura issued by a company that holds
   F-skatt registration — and a FATAL Peppol BIS 3.0 validation
   failure (SE-R-005) for B2G invoices when missing. Reframed as a
   compliance assertion: the PDF includes it automatically when the
   setting is true; verifying the setting is correct before
   production is the integrator's responsibility.

4. **Changelog: SIE post-import VAT code reconfiguration warning**
   (swedish-sie-import-export). The /imports/sie line previously
   noted the file format support but didn't warn that SIE files do
   NOT carry VAT codes or tax-rate-to-account mappings. After
   migrating from Fortnox / Visma / BL / SpeedLedger / Bokio,
   integrators must manually reconfigure VAT codes before the first
   momsdeklaration — skipping this is the most common source of
   incorrect VAT submissions in migrated bookkeeping.

DEFERS (round 3 final — these are the architectural floor):

- **🟠 A.5.34 personnummer field name + masking logic disclosed in
  public docs** (Compliance Swarm). Defensible: documenting that
  personnummer is masked is a transparency benefit (GDPR Art.13/14
  intent), not a privacy disclosure risk. The DPO confirmation prompt
  is a reasonable governance ask but is an out-of-repo decision —
  the docs change is appropriate as written.
- **AGI penalty amounts (625 / 1,250 SEK)**. Operational guidance
  for integrators building deadline-tracking; not strictly API-doc
  material. The deadline (12th / 17th) is documented; integrators
  who automate compliance can read SFL for penalties.
- **VAT period thresholds in the cookbook placeholder**. Belongs in
  the actual cookbook content when written, not in the placeholder
  description.
- **`invoice.credited` event-naming verification**. False positive —
  the emitter uses `credit_note.created` (which IS in the docs);
  there is no `invoice.credited` event in the codebase. Naming is
  consistent.
- **Webhook retention sentence reordering** (swedish-compliance
  stylistic). Current wording leads with what delivery rows ARE
  (behandlingshistorik), then clarifies what they are NOT
  (räkenskapsinformation) — clean teaching arc, the qualifier is
  prominent. Reordering doesn't change clarity.

Round 3 stop signal hit (per Phase 4 lessons): swarm count plateauing
at the architectural floor with all remaining findings either
defers, false positives, or out-of-repo decisions. Greptile has
posted no inline comments since round 1's two items (both fixed).
This should be merge-ready.

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

* refactor(api): address PR-497 review round 4 — 5 small precision fixes

Compliance Swarm: 3 → 5 (slight uptick from oscillation, but 0
critical, 1 actionable; remaining 4 are recurring or philosophical).
swedish-compliance: 7 advisories — 3 actionable precision items
incorporated below; the others are forward-looking notes for cookbook
content that ships in Phase 6 follow-ups.

FIXED:

1. **Spec-snapshot test enforces ep.scope is explicitly defined**
   (CC6.3, real future-bug prevention). Previously the test asserted
   every endpoint declared the agent-facing metadata fields the docs
   depend on, but `scope` could be `undefined` — a registerEndpoint
   call that silently dropped the field would make the wrapper treat
   the route as unauthenticated. Added an assertion that
   `ep.scope !== undefined` (the literal sentinel `null` is allowed
   for genuinely public endpoints like /api/v1/health). The 4 spec
   tests still pass — confirming no current endpoint has undefined
   scope and the gate works prospectively.

2. **F-skatt: integrator responsibility for `has_f_skatt` accuracy**
   (swedish-invoice-compliance). The previous "verify on settings
   page" framing didn't connect the flag to the live Skatteverket
   registration. Now: "The integrator is responsible for keeping
   has_f_skatt in sync with the company's live Skatteverket
   registration status. Update via PATCH /api/v1/companies/{id}/
   settings or the settings page — a flag that's false while the
   company is actually F-skatt-registered produces non-compliant
   invoices, not merely a missing optional note."

3. **AGI deadline qualified by turnover** (swedish-payroll). The
   previous wording listed "12th / 17th of the following month" with
   no condition. Now: "12th of the following month for large
   employers, 17th for companies with annual turnover ≤ 40 MSEK."
   Aligns with the swedish-payroll skill's AGI filing deadline
   section.

4. **SIE import warning includes behandlingshistorik gap**
   (swedish-sie-import-export + swedish-accounting-compliance). The
   previous warning covered the VAT-code reconfiguration requirement
   but didn't note that SIE files also do NOT transfer
   behandlingshistorik (the source system's processing log per
   BFNAR 2013:2 kap 8 §) or systemdokumentation. Added: "The
   behandlingshistorik gap must either be preserved separately
   (export from the source system + archive alongside the SIE file)
   or accepted with documented justification — gnubok starts a fresh
   behandlingshistorik from the import date forward."

5. **Webhook 7-year retention: voluntary policy vs statutory
   obligation** (swedish-accounting-compliance). The previous wording
   said gnubok keeps delivery rows "for 7 years as an operational
   audit-trail policy" — the 7-year figure could be misread as
   statutory. Tightened in BOTH webhooks.ts and changelog.ts:
   the 7-year statutory retention under BFL 7 kap 1 § applies ONLY
   to the underlying verifikation/faktura/AGI XML; gnubok's 7-year
   policy on delivery rows is voluntary and chose the duration to
   align conveniently with the statutory horizon on the underlying
   records.

DEFERS (round 4 final, all in the architectural-floor bucket):

- **🟠 A.5.34 personnummer field name + masking logic disclosed in
  public docs** (recurring from round 3). Defensible — documenting
  PII handling is a transparency benefit (GDPR Art.13/14 intent),
  not a privacy disclosure risk. The DPO confirmation prompt is a
  reasonable governance ask but is an out-of-repo decision.
- **🟡 A.8.23 DNS-rebinding "coming soon" item**. The bot is reading
  the changelog's own deferral list. Already tracked for Phase 6
  PR-3 hardening.
- **🟠 CC6.6 SSRF protection details exposed in /llms-full.txt**.
  Stripe / GitHub / Slack publish their full webhook security
  posture publicly (signature format, rejected IP ranges, retry
  policy) — documenting protections IS the trust pattern. Obscurity
  is not security; the SSRF protection is enforced in code, not in
  the docs.
- **🟡 CC6.7 public CDN caching**. withPublicSecurityHeaders()
  already applies the appropriate headers (CSP, X-Content-Type-
  Options, X-Frame-Options). The 5-min cache is appropriate for
  static developer documentation; the alternative (no caching) is
  cost without security benefit since the content is intended to be
  public.
- swedish-compliance "VAT 2026-04-01 livsmedel rate change" —
  forward-looking; ships when the actual VAT cookbook is written.
- swedish-compliance "year-end IB/UB continuity" — forward-looking;
  ships when the year-end cookbook is written.
- 2 verify-only notes (rättelse implementation, future salary-
  journal/avgifter-basis masking sweep) — not actionable in this PR.

Round 4 stop signal: every remaining swarm finding is in the
deferred or recurring bucket; the actionable item (CC6.3) is
shipped. swedish-compliance is now in advisory mode (no errors,
just stylistic suggestions and future-cookbook notes). Per Phase 4
lessons, this is the merge-ready signal.

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

* refactor(api): address PR-497 review round 5 — 4 small precision fixes (last actionable items)

Compliance Swarm: 5 → 2 (down to architectural floor — 1 high + 1
medium). swedish-compliance: 7 advisories, 4 actionable precision
items addressed below; the others are forward-looking notes for
content that ships in Phase 6 follow-ups.

Trajectory: 7 → 10 → 3 → 5 → 2. Plateaued.

FIXED:

1. **Webhook secret storage guidance: secrets manager, not env file**
   (A.8.5 high). Added explicit instruction to the cookbook that the
   returned secret is signing material and must live in a secrets
   manager (AWS Secrets Manager, GCP Secret Manager, HashiCorp Vault,
   Doppler, 1Password Connect, ...) — not a plaintext .env file or
   config commit. Treated with the same care as a database password.

2. **AGI deadline correction: 17th = January and August only**
   (swedish-payroll). Round 4's wording said "12th (large employers) /
   17th (≤40 MSEK)" — but per the swedish-payroll skill the 17th
   applies in January and August specifically, not generally to all
   months for sub-40 MSEK companies. Other months are the 12th
   regardless of employer size. Fixed to: "the 12th of the following
   month for every reporting period EXCEPT January and August, where
   companies with annual turnover ≤ 40 MSEK get the 17th." This
   would've caused integrators automating sub-40 MSEK deadline
   tracking to misfile by 5 days from February through July and
   September through December.

3. **F-skatt SE-R-005 broader scope** (swedish-invoice-compliance /
   swedish-e-invoicing). The previous wording framed SE-R-005 as
   primarily a Peppol B2G validation rule. Reframed: the F-skatt
   note is a legal requirement on every faktura issued by a Swedish
   momsregistrerad seller that holds F-skatt registration — applies
   to PDF/paper AND Peppol/e-invoice formats. The buyer uses it to
   determine A-skatt withholding obligation (omitting it can shift
   tax liability onto the buyer); B2G is just where the validation
   is automated as a FATAL Peppol BIS 3.0 check.

4. **SIE behandlingshistorik gap: full räkenskapsår scope**
   (swedish-accounting-compliance). Round 4's wording said the
   integrator "must either preserve [behandlingshistorik] separately
   or accept the gap with documented justification" and that gnubok
   "starts a fresh behandlingshistorik from the import date forward."
   The "documented justification" framing implied the gap was
   acceptable as a default. Per BFNAR 2013:2 kap 8 §, the obligation
   attaches to the entire räkenskapsår, not from the import date.
   Reframed as: "must be preserved separately... best practice for a
   mid-year migration: export the source system's behandlingshistorik
   for the full fiscal year and archive it alongside the SIE file."

DEFERS (round 5 final — these are the architectural-floor items
that will recur indefinitely):

- **🟡 A.8.20 DNS-rebinding gap** (Compliance Swarm). Already
  documented in the changelog as a Phase 6 PR-3 deferral item; the
  bot is reading the same text we wrote.
- **swedish-compliance: VAT 2026-04-01 livsmedel rate change**.
  Forward-looking — for the actual VAT cookbook recipe content,
  which ships post-Phase-6.
- **swedish-compliance: year-end IB/UB continuity**. Forward-looking
  — same.
- **swedish-compliance: SIE warning placement note**. Forward-looking
  — for the imports reference page when authored.
- **swedish-compliance: BFNAR 2013:2 citation correct, webhook
  retention correct**. No-op confirmations.
- **swedish-compliance: delivery_date pre-payment scenario**. Real
  but extremely narrow edge case (faktura utfärdad före leverans).
  Defer with the understanding that anyone using the API for
  pre-payment invoicing will read the full invoice reference, not
  rely solely on the quickstart.

This is the merge-ready signal per Phase 4 lessons-learned: every
remaining swarm finding is in the deferred or recurring bucket;
swedish-compliance is in pure-advisory mode (forward-looking notes
for cookbook content that ships later); CI is fully green; Greptile
posted nothing past round 1's two items (both fixed). Ship it.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-15 15:57:28 +02:00
Mattsson b0890c7c79 Add/docs skv mcp (#494) 
* feat: add "book directly" functionality for invoice inbox items

- Extend JournalEntrySourceTypeSchema to include 'inbox_item'.
- Introduce BookInboxItemDirectlySchema for direct journal entry creation.
- Update InvoiceInboxItem type to include matched_transaction_id and created_journal_entry_id.
- Implement BookDirectlyDialog component for user interaction.
- Create API route for booking directly from inbox items with appropriate validations.
- Add SQL migration to support new journal entry references in the invoice inbox items table.
- Implement tests for the new booking functionality and ensure proper error handling.

* fix(invoice-inbox): update status handling for resolved inbox items

* feat: enforce unique journal entry constraint for invoice inbox items
 2026-05-15 00:49:59 +02:00
Jakob Wennberg 523a8650cc feat(api): Phase 5 PR-3 — reports + import async (final Phase 5 PR) (#490) 
* feat(api): Phase 5 PR-3 — reports + import async (final Phase 5 PR)

Combines the originally-planned PR-3 (import) and PR-4 (reports) into one
final Phase 5 PR per the user's "split into two PRs" scoping after PR-2.
16 new endpoints, 12 new tests, 1 shared helper. 502 v1+salary tests
total (was 490 before this PR).

Endpoints (16):

**JSON reports (14):**
- trial-balance, balance-sheet, income-statement, general-ledger,
  journal-register, vat-declaration, monthly-breakdown, ar-ledger,
  supplier-ledger, continuity-check, salary-journal, avgifter-basis,
  vacation-liability — all wrap existing `lib/reports/*` generators
  byte-equivalently with the dashboard.
- New shared helpers (`lib/api/v1/report-period.ts`):
    - `loadPeriodFromQuery(request, ctx)` — parse + validate the
      `period_id` query param, fetch the fiscal_periods row scoped to
      the caller's company, return a discriminated result so the route
      either gets a typed period or a pre-built 400/404 response.
    - `safeGenerate(fn, ctx)` — wrap a lib generator call in a try/catch
      that surfaces a structured REPORT_GENERATION_FAILED instead of
      letting the raw error leak.
- Net effect: each report route stays at ~50 lines of business logic
  while preserving complete OpenAPI documentation per endpoint.

**Binary report (1):**
- sie-export: returns text/plain UTF-8 SIE4 content with
  Content-Disposition: attachment. OWASP V3.2 sanitisation strips
  everything but [0-9a-fA-F-] from the period_id before splicing into
  the filename header.

**Async imports (2):**
- POST /imports/sie: multipart, 50 MB cap, 5-minute maxDuration. Auto-
  detects encoding (CP437/Windows-1252/UTF-8), parses, dedupes by
  SHA-256 hash, then calls executeSIEImport(). Records lifecycle on
  the `operations` table for `GET /operations/{id}` polling. Returns
  the 202 envelope from `accepted()`.
- POST /imports/bank: multipart, 10 MB cap. Auto-detects format across
  11 bank format modules (SEB, Swedbank, Handelsbanken, Nordea,
  Nordea Business, Lansforsakringar, Lunar, ICA Banken, Skandia,
  CAMT053, generic CSV) — or honors a `format` override. Calls
  `ingestTransactions()` with the parsed transactions; updates the
  `bank_file_imports` row to completed; emits `transaction.synced`
  per ingested row through the standard ingest path. Same operations
  table polling shape.

Both imports execute INLINE today. A future cron worker can take over
by flipping `initialStatus` from `'running'` to `'queued'` in
startOperation — the response contract stays identical.

Deferred to a follow-up (each has lib-module structure quirks that
warrant their own focused PR):
- `kpi` — composition of multiple lib generators rather than wrapping one
- `audit-trail` — lives in lib/core/audit/ not lib/reports/
- `ne-bilaga` + `ink2` — each has its own subdir + engine layer
- `periodisk-sammanstallning` — JSON + CSV variants with complex params
- PDF variants of balance-sheet / income-statement / etc. — agents can
  render from JSON; binary PDF is nice-to-have not must-have for v1

Tests:
- 12 new integration tests (route-layer contract: auth/scope, period_id
  validation, the shared loadPeriodFromQuery helper, the safeGenerate
  error path, sie-export Content-Type + Content-Disposition, vat-
  declaration query-param validation, generator pass-through). The
  lib functions have their own unit tests; route tests focus on the
  wrapper.
- 502 total v1 + lib/salary tests pass.
- Type-check clean.

3 new structured-error codes: SIE_IMPORT_DUPLICATE, BANK_IMPORT_FAILED,
BANK_FILE_FORMAT_UNKNOWN. Plus the existing SIE_PARSE_FAILED /
SIE_IMPORT_FAILED / BANK_FILE_NO_TRANSACTIONS reused.

Plan doc updated to mark Phase 5 complete (3 PRs shipped: PR-1
registers, PR-2 lifecycle, PR-3 reports+imports).

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

* refactor(api): address PR-490 review round 1 — 3 Greptile P1 bugs + 5 defensive items

Compliance Swarm landed at 17 findings (5 high + 10 medium + 2 low) on the
first round; Swedish bot at 8; Greptile flagged 3 inline P1 bugs. CI all
green from the first push.

FIXED — Greptile P1 bugs (all 3 confirmed real):

- **VAT declaration cross-field bounds**
  (app/api/v1/.../reports/vat-declaration/route.ts). The schema
  validated `period` as 1-12 for every period_type. A caller could pass
  period_type=quarterly + period=7 (or yearly + period=5) and the route
  would forward garbage to calculateVatDeclaration — the agent might
  submit a nonsensical declaration to Skatteverket. Added a
  .superRefine() that enforces: monthly → 1-12, quarterly → 1-4,
  yearly → must equal 1. Swedish-compliance bot flagged the same
  concern independently.

- **SIE import options JSON.parse unguarded**
  (app/api/v1/.../imports/sie/route.ts). The route inlined
  `JSON.parse(optionsRaw)` inside the Zod safeParse call. A malformed
  options string threw SyntaxError before Zod ran, producing an
  unhandled 500 instead of the documented 400 VALIDATION_ERROR.
  Wrapped in an explicit try/catch that returns a structured 400 with
  the parse-error message.

- **Bank import upsert conflict key cross-company collision**
  (app/api/v1/.../imports/bank/route.ts). The `bank_file_imports`
  unique constraint is (user_id, file_hash) from the single-tenant
  single-company-per-user era. If the same user uploads the same file
  to two companies they're a member of, the second upload's upsert
  (with onConflict='user_id,file_hash') would silently overwrite the
  first row's company_id. Added a pre-check that loads the existing
  row by (user_id, file_hash) and returns
  BANK_IMPORT_DUPLICATE_OTHER_COMPANY (409) if the company_id
  differs. The proper fix is a migration widening the unique index to
  (user_id, file_hash, company_id) — engine-PR-queue concern.

FIXED — defensive items from Compliance Swarm V2.2, V5.2:

- **General-ledger account_from/account_to validation**
  (V2.2). The query params were passed straight through to the
  generator without format checks. Added a `^\d{3,8}$` regex
  (covers 4-digit BAS today + sub-account schemes up to 8 digits).

- **SIE import file header sanity check**
  (V5.2). Before invoking parseSIEFile we now check the first 4 KiB
  of the decoded content for at least one of #FLAGGA / #PROGRAM /
  #FORMAT / #SIETYP — the mandatory SIE4 header records. An HTML /
  executable / JSON payload that got past the multipart filter would
  lack all of them and gets a structured 400 SIE_PARSE_FAILED
  instead of being fed to parseSIEFile.

FIXED — doc / metadata corrections (Swedish bot):

- **VAT description**: Expanded the rutor list from "05/10/11/12/30/31/
  32/39/40/48/49" to include the import-VAT rutor 20-24, 35-36, 50,
  and 60-62. Matters because agents read the description to decide
  what fields to map; an incomplete list causes agents to omit import
  VAT.

- **Continuity-check citation**: Replaced the wrong "BFL 5 kap 7 §"
  citation (which is rättelse, not IB/UB continuity) with the correct
  derivation — BFL 5 kap (löpande bokföring) + BFNAR 2013:2 + SIE4
  spec's #IB(N) = #UB(N-1) invariant.

- **Vacation-liability description**: Clarified that the "sums to BAS
  2920" guarantee only holds when no employees use `semesterersattning`
  (which is expensed immediately, not accrued). The exclusion of
  vacation_rule='semesterersattning' and 'none' was already mentioned
  in pitfalls; now the legal-basis text is consistent.

DOCUMENTED (architectural floor / dashboard parity / engine concerns —
not changed):

- **V8.2.1 path-based tenant check** (4th repeat across phases). The
  wrapper resolves companyId from the URL AND verifies company_members
  membership before any handler runs.

- **V5.2 bank file magic-byte check**: defensible defense-in-depth, but
  the dashboard's /api/import/bank-file/parse uses the same content-
  + filename + format-module detection pattern. Diverging in v1 would
  break parity. Tracked for a cross-cutting "tighten upload validation"
  PR.

- **V16 error log internals leak**: the error responses do surface
  err.message in the operation_id error envelope, but this is the
  intentional contract for an integrator polling operations/{id}.
  Stack traces are not included.

- **Art.32 SIE raw fileContent persisted**: the executeSIEImport helper
  receives the raw content for hash + parse purposes; whether it
  persists it beyond the import transaction is an engine-layer
  concern. Tracked.

- **Art.25(1) journal-register + general-ledger no pagination**:
  dashboard parity. The reports are designed to return the period's
  full content because period-bounded reports have natural size limits
  (a single fiscal year). Cursor pagination would diverge from
  dashboard behavior.

- **Swedish: SIE export UTF-8 vs CP437**: legacy SIE consumers (BL
  Administration, older Hogia/Visma) want CP437. The dashboard serves
  UTF-8 today and modern SIE consumers accept it. Diverging in v1
  would break parity. If real-world legacy-consumer demand surfaces,
  add a `?encoding=cp437` override; not building on speculation.

- **Swedish: SIE #FLAGGA mutation, bank_file_imports mutability**:
  schema + engine concerns; v1 mirrors dashboard behavior.

- **Swedish: avgifter-basis age-tier verification**: requires reading
  the lib generator's internals; tracked.

1 new structured-error code: BANK_IMPORT_DUPLICATE_OTHER_COMPANY (409).

Test count: 261 v1 (unchanged — fixes are internal). 502 across v1 +
lib/salary. Type-check clean.

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

* refactor(api): address PR-490 review round 2 — IDOR fix + bank format enum + calendar date validation + 3 doc fixes

Compliance Swarm went 17 → 12 between rounds (high count 5 → 2 — the three
Greptile P1s from round 1 dropped out cleanly). 6 actionable items this
round; the rest are recurring architectural-floor noise documented in the
PR-1/PR-2 commit pattern.

FIXED (security):

- **V8.2.1 / CC6.1 — BANK_IMPORT_DUPLICATE_OTHER_COMPANY IDOR leak**
  (app/api/v1/.../imports/bank/route.ts). The round-1 fix added a pre-
  check that returned the cross-company collision details (existing_
  company_id + existing_import_id) in the error response body — that's
  a cross-tenant enumeration vector. The fix now logs those details
  server-side for operator investigation (CC7.2 audit trail) but
  returns ONLY the fixed error code + the generic message to the
  caller. The agent learns "file already imported into another
  company" but never sees the other company's UUID.

- **V2.2 / PI1.1 — bank format query param allowlist**
  (app/api/v1/.../imports/bank/route.ts). The route cast
  `url.searchParams.get('format')` directly to `BankFileFormatId`
  without validation. Now validated against an explicit Zod enum of
  all 11 accepted format ids before reaching parseBankFile /
  detectFileFormat. Unknown values fail fast with 400
  VALIDATION_ERROR + a helpful list of accepted values.

FIXED (correctness):

- **A.8.28 — as_of_date calendar validity**
  (ar-ledger + supplier-ledger routes). The regex `^\d{4}-\d{2}-\d{2}$`
  matched '2026-13-45'. Now we also round-trip through Date(): construct
  with the date string, check the ISOString re-extraction equals the
  input. Catches month/day/leap-year invalidity without pulling in a
  date library.

FIXED (docs — Swedish bot + Compliance Swarm):

- **VAT example block** completed to include all rutor (60/61/62 import
  VAT + 20-24 + 35-36 + 50). The round-1 description was extended; this
  round extends the example so an agent reading the OpenAPI spec sees
  the complete contract.

- **salary-journal description** — clarified that `paid`-but-unbooked
  runs are excluded. Matters for AGI-vs-ledger reconciliation: an
  operator checking the lönejournal against AGI will see a gap for
  any paid run that hasn't been booked yet.

- **bank import description** — added an explicit BFL 5 kap 1 § note
  that `ingestTransactions` creates transaction rows (the underlag)
  NOT verifikationer (the bookings themselves). Operators relying on
  this endpoint as their "bookkeeping is complete" signal would be
  wrong; the transactions still need matching/categorization to
  become verifikationer.

DOCUMENTED (architectural floor / recurring / engine concerns —
not changed):

- **V5.2 magic-byte upload validation** (5th repeat across phases).
  Dashboard pattern; magic-byte inspection would diverge from the
  internal /api/import/bank-file/parse behavior. Tracked for a
  cross-cutting upload-validation hardening PR.

- **V16 err.message reflection** (2nd repeat). The integrator-facing
  contract for an operations.failed result deliberately includes the
  reason — agents need actionable info to retry vs abort. Removing
  err.message would be a regression for debuggability.

- **A.8.28 / CC6.1 parser DoS on large SIE/bank files**. Bounded by
  the 50 MB / 10 MB file caps + 5-min maxDuration. A pathological 50
  MB SIE file caps the line count at ~5M lines (10 bytes per line
  minimum); the parser is sync and hits the route timeout long before
  exhausting memory.

- **CC7.2 log injection via err.message**. Best-effort logging by
  design; structured fields include fileHash + operationId
  (server-safe) and the message tag is fixed.

- **Swedish: SIE export UTF-8 vs CP437** (2nd repeat — dashboard
  parity). A future `?encoding=cp437` override is the right
  evolution if real legacy-consumer demand materialises.

- **Swedish: #FLAGGA reset to 1, period-occupancy check on SIE
  import**. Engine-layer concerns inside executeSIEImport. Tracked.

Test count: 261 v1 (unchanged — fixes are internal). Type-check clean.

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

* refactor(api): address PR-490 review round 3 — SIE IDOR symmetry, bank log fields, VAT doc corrections

Compliance Swarm went 12 → 26 between rounds — the documented oscillation
pattern at its most aggressive (the bot reactivates and finds more
speculative items as the actionable ones resolve). 4 small real fixes
this round; the rest are recurring noise documented across PR-1/PR-2/PR-3.

FIXED (security parity):

- **V8.2.1 — SIE duplicate IDOR leak**
  (app/api/v1/.../imports/sie/route.ts). The bank-import IDOR fix in
  round 2 removed existing_company_id + existing_import_id from the
  response details; SIE_IMPORT_DUPLICATE was still echoing
  existing_import_id + imported_at. Symmetric fix: log forensics
  server-side (CC7.2 audit trail), return only the error code +
  generic message to the caller.

FIXED (audit log consistency):

- **V16 — bank error log missing userId/companyId fields**
  (app/api/v1/.../imports/bank/route.ts). The SIE error log includes
  these fields per ASVS V16 audit-record content requirements; the
  bank error log didn't. Added for consistency.

FIXED (Swedish bot doc corrections):

- **VAT description: rutor 35/36 don't exist on SKV 4700**. The
  round-1 expansion incorrectly listed "ruta 35-36 (export + EU
  services)". SKV 4700 has ruta 39 (export) and ruta 40 (EU services)
  — there are no boxes 35 or 36. Removed from both the description
  and the example block.

- **ML 13 kap → ML 15 kap**. The kontantmetod citation referenced
  the pre-2023 chapter. ML 2023:200 replaced ML 1994:200 on 1 July
  2023 and moved kontantmetod to ML 15 kap 8–11 §§. Fixed the pitfall
  text to cite the current statute with a brief explanation of why
  the old reference appears in older documentation.

DOCUMENTED (recurring noise / architectural floor / dashboard parity /
feature work — same triage method as PR-1/PR-2/PR-3 prior rounds):

- **V5.2 magic-byte upload validation** (6th repeat). Dashboard
  doesn't do this either. Tracked for a cross-cutting hardening PR
  if a real attack surface emerges.

- **V2.3 / Art.5(1)(f) err.message reflection in API response**
  (3rd repeat). Intentional contract for operations.failed result —
  agents need actionable info to retry vs abort. Removing
  err.message would be a regression for debuggability. The bot
  framings ("PII leakage" / "implementation detail leak") differ
  round-to-round but the underlying ask is the same.

- **Art.5(1)(c) — z.unknown() response schemas on salary-journal /
  avgifter-basis / ar-ledger / supplier-ledger** (new framing).
  Typing every report response would require importing the lib's
  domain types and would break under future lib changes; the
  dashboard doesn't enforce typed responses either. Recurring
  dashboard-parity concern.

- **Art.5(1)(f) — cross-tenant log linkage from the round-2 IDOR
  fix**. The server log carrying who-attempted-what IS the audit
  trail; log retention + access control are infrastructure-layer
  obligations (RoPA + log-store ACL), not code-layer. The bot wants
  me to confirm/document; tracked outside this PR.

- **Art.5(1)(f) — filename in SIE error log** (new framing).
  Marginal: SIE filenames sometimes encode company name + fiscal
  year, but the route logs them server-side, never reflects in
  responses. The audit trail is more valuable than the marginal
  identifying surface.

- **Art.25(2) — report endpoint pagination** (2nd repeat).
  Dashboard returns full-period data; pagination would diverge from
  parity. A future date-range filter (date_from/date_to) could be
  added if real callers hit response-size pain.

- **Swedish: SIE export UTF-8 vs CP437** (3rd repeat — dashboard
  parity).

- **Swedish: #FLAGGA mutation / IB-UB chain on import / AGI-vs-
  ledger flag / transactions_pending_booking counter** — all
  feature work, not bug fixes. Tracked for engine PR queue or
  future Phase 5.x.

Test count: 261 v1 (unchanged — fixes are internal). Type-check clean.

Trajectory: 17 → 12 → 26. The count is oscillating widely — not the
documented "plateau-then-stop" signal exactly, but the actual
finding set is mostly recurring noise. Continuing to fix small real
items while the noise stabilises.

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

* refactor(api): address PR-490 review round 4 — 7 small final fixes (defense in depth + doc corrections)

Compliance Swarm: 17 → 12 → 26 → **10** between rounds. Round 4 is the
plateau-then-stop signal per the documented merge-ready criterion — the
count dropped back significantly after round 3's fixes resolved the
real items the bot was finding alongside its speculative noise.

FIXED (defense in depth):

- **V8.2.1 — bank `bank_file_imports` UPDATE missing company_id filter**
  (app/api/v1/.../imports/bank/route.ts). The cross-company pre-check
  in round 1 catches the collision case, but the post-ingest UPDATE
  itself only scoped to `(file_hash, user_id)`. Added `.eq('company_id',
  ctx.companyId!)` so even a hypothetical race past the pre-check
  can't overwrite the wrong company's status row.

- **V5.2 — SIE header check line-start regex**
  (app/api/v1/.../imports/sie/route.ts). The round-3 string-contains
  check would have accepted an HTML payload with `<!-- #FLAGGA -->`.
  Tightened to require line-start anchoring:
  `/(^|\n)\s*#(FLAGGA|PROGRAM|FORMAT|SIETYP)\b/`. A SIE header record
  always starts on its own line per the spec.

- **V2.2 — as_of_date year range clamp**
  (ar-ledger + supplier-ledger routes). Calendar validity (round 2)
  alone accepts `as_of_date=9999-01-01`. Added a sanity range:
  year 2000 → currentYear + 1. The +1 tolerance allows year-end
  filing for the year that just turned over.

FIXED (Zod hardening):

- **V4.5 — SIE options `.strict()`** (sie/route.ts). The options
  schema accepts unknown keys; Zod's default strips them, but
  `.strict()` rejects them with VALIDATION_ERROR so a future schema
  edit doesn't silently mass-assign through an extension.

FIXED (Swedish bot doc corrections):

- **Bank pitfall: BFL 5 kap 1 § → BFL 5 kap 6-7 §§**. BFL 5 kap 1 §
  is the general bokföringsskyldighet; the verifikation content
  requirements are in 6-7 §§. Important because the pitfall is the
  legal-citation surface agents consume to understand the compliance
  boundary.

- **Vacation-liability description**: replaced "the 2920
  reconciliation only matches when no employees use that rule" —
  which incorrectly implied a reconciliation failure — with "the
  2920 reconciliation is CORRECT whether or not the company has
  semesterersättning employees, since those employees contribute
  zero to both the report and the 2920 balance." Same fact, but
  no longer signals a phantom failure.

- **Salary-journal warning**: strengthened the paid-but-unbooked
  exclusion note to flag that KU preparation from this report can
  understate wages if any paid runs are still unbooked at KU time
  (an SFL obligation breach). Now an explicit ⚠️ warning rather
  than a buried pitfall bullet.

DOCUMENTED (architectural floor — same as prior rounds, 3rd-7th
repeats):

- **V8.2.1 widen `bank_file_imports` unique constraint** — schema
  migration concern (route-layer pre-check is the mitigation).
- **V5.2 magic-byte upload validation** (7th repeat across phases) —
  dashboard pattern.
- **V16.1.1 / CC6.1 err.message / operation_id reflection in API
  response** (3rd-4th repeat) — intentional contract for
  operations.failed.
- **Swedish: SIE #FLAGGA writeback / SIE UTF-8 vs CP437 (4th repeat)
  / sequential verifikation numbering** — engine/lib concerns.
- **Swedish: VAT formula omits rutor 20-24** — false positive. My
  formula matches Skatteverket's SKV 4700 spec: ruta 20-24 are EU
  acquisition BASES (amounts without VAT), not output-VAT rutor.
  The corresponding output VAT for EU acquisitions goes via reverse
  charge into rutor 30-32, which my formula already includes.

Test count: 261 v1 (unchanged — fixes are internal). Type-check clean.

Compliance Swarm trajectory: 17 → 12 → 26 → 10. The round-4 count is
the lowest across the four rounds AND matches the architectural-floor
pattern documented in the plan (5-9 findings across PR #467, #469,
#471 once actionable items are fixed). This PR has reached the
plateau-then-stop signal.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-14 22:50:35 +02:00
Jakob Wennberg fbf8348ca3 feat(api): Phase 5 PR-2 — payroll lifecycle (calculate, approve, mark-paid, book, generate-agi) (#489) 
* feat(api): Phase 5 PR-2 — payroll lifecycle verbs (calculate, approve, mark-paid, book, generate-agi)

5 new v1 endpoints + the two engine extractions (lib/salary/run-calculation.ts
and lib/salary/agi/generate-declaration.ts) that let the v1 routes call the
exact same code the dashboard's internal /calculate and /agi/xml use.
Internal routes refactored to thin wrappers over the helpers — byte-equivalent
behavior, no orchestration duplication.

Endpoints (5):
- POST /salary-runs/{id}/calculate
  Runs the per-employee math via runSalaryCalculation (the same helper the
  dashboard /calculate uses), then advances status draft → review in a
  single agent-friendly verb (collapses internal /calculate + /review).
  Surfaces F-skatt 'not_verified' employees as warnings alongside calc
  warnings (tax-table fallback, läkarintyg day-8, FK day-15).
- POST /salary-runs/{id}/approve
  Validates bank details + calculation_breakdown on every employee, returns
  the COMPLETE list of issues on failure (not just the first). Optimistic-
  lock on status='review'. Emits salary_run.approved.
- POST /salary-runs/{id}/mark-paid
  Stamps paid_at + advances approved → paid. paid_at is server-side; the
  API doesn't accept a body-supplied date to keep BFL audit clean.
- POST /salary-runs/{id}/book  (highest-risk verb)
  Engine-touching. checkPeriodLock pre-check on payment_date so PERIOD_LOCKED
  returns structured fiscal_period_id instead of a generic engine error.
  createSalaryRunEntries posts 2-4 verifikationer (salary + avgifter +
  optional vacation + optional pension). Optimistic-lock status='paid' →
  'booked'. Strict-mode: engine throws abort BEFORE the salary_runs status
  flip — no partial-state recovery banners; agent retries cleanly.
  Inline audit block surfaces the salary verifikation's voucher_number +
  URL on success.
- POST /salary-runs/{id}/generate-agi
  Sync (sub-second). The plan's "(async)" annotation was based on an
  incorrect assumption — using the operations substrate here would be
  over-engineering; documented as a deliberate deviation. Generates the
  Skatteverket AGI XML via generateAgiDeclaration, returns the XML
  embedded as a string field in the v1 JSON envelope (so request_id +
  audit headers are preserved). Status gate matches the dashboard:
  review|approved|paid|booked|corrected. AGI_INCOMPLETE_DATA returns
  400 with missing_fields when company contact info is missing.

Engine extractions (both follow the same discriminated-union pattern):

  runSalaryCalculation(args) → { ok: true; run; warnings } | { ok: false; code; details?; status? }
  generateAgiDeclaration(args) → { ok: true; xml; agiDeclarationId; ... } | { ok: false; code; details?; status? }

The internal dashboard routes refactor to thin wrappers (29 lines and 60
lines respectively, vs the original 557 and 320). The extracted helpers
take plain args (supabase, companyId, userId, log, requestId) so they're
testable independently of either route layer.

PR-1 carry-overs landed in this PR:
- vaxa_stöd date validation in CreateEmployeeSchema (require start when
  eligible; reject end < start). The birth-year age gate stays at the
  calculation layer because it depends on the run's payment_year.
- SALARY_RUN_DELETE_HAS_JOURNAL_ENTRY distinct error code for the FK-null
  guard on salary-runs DELETE (PR-1 review feedback: an operator seeing
  this in logs should immediately know a verifikation may be attached,
  not just that the status raced).
- 3 new structured-error codes: AGI_INCOMPLETE_DATA, COMPANY_NOT_FOUND,
  SALARY_RUN_DELETE_HAS_JOURNAL_ENTRY.

State machine wired end-to-end:
  create → draft → calculate → review → approve → approved → mark-paid →
  paid → book → booked → generate-agi (XML available from review onward)

Each verb's optimistic-lock UPDATE filters on the predecessor status so a
concurrent caller (or replay racing the first) yields a clean 409 rather
than a silent overwrite. The :book verb has a known partial-state edge
case if the engine commits but the salary_runs row UPDATE fails: the
verifikationer exist with voucher numbers but the salary_runs row isn't
linked — logged loudly so an operator runs a manual reconciliation. This
matches the dashboard's existing behavior.

Tests:
- 16 new lifecycle integration tests (auth, state-machine enforcement,
  strict-mode, period-lock, audit block, AGI gate, dry-run)
- Existing PR-1 tests updated for the SALARY_RUN_DELETE_HAS_JOURNAL_ENTRY
  swap (1 test edit)
- 34 total salary-run tests pass (was 17 in PR-1)
- 250 total v1 tests pass; 490 across v1 + salary
- All type-checks clean

Deferred to Phase 5 PR-3 (next, last Phase 5 PR — combining import + reports):
- :correct verb (storno + new draft run for booked salary corrections)
- SIE + bank async imports
- All lib/reports/* exposed as GET /reports/<name>

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

* refactor(api): address PR-489 review round 1 — defense-in-depth filters + maybeSingle + vaxa_stöd UPDATE + V1.2.5 sanitisation

Triage of bot reviews on PR-489 first round (Compliance Swarm 11 findings,
Swedish-compliance 7, Greptile 3 inline P1/P2 + summary):

FIXED (real bugs):

- **Greptile P1 — salary_runs totals UPDATE missing company_id filter**
  (lib/salary/run-calculation.ts:586). The final UPDATE on salary_runs
  ran with only `.eq('id', id)` even though the surrounding code knows
  the company_id. RLS would have blocked a cross-tenant write, but
  CLAUDE.md mandates every write carry the company_id filter
  explicitly as defense-in-depth. Added .eq('company_id', companyId).

- **Greptile P2 — roster query missing company_id filter**
  (lib/salary/run-calculation.ts:116). Same pattern on the
  salary_run_employees SELECT. Added .eq('company_id', companyId).

- **Compliance Swarm V8.2.1 — approve route's roster query missing
  company_id filter** (app/api/v1/.../salary-runs/[id]/approve/route.ts).
  Same defense-in-depth rule. Added the explicit filter.

- **Greptile P2 — agi/generate-declaration.ts existing-AGI check
  uses .single()**. Single() throws PGRST116 row-not-found on the
  first-time generation path (which is by far the most common).
  maybeSingle() returns null cleanly. Swapped.

- **Greptile summary + Swedish bot — UpdateEmployeeSchema missing
  vaxa_stöd date validation**. CreateEmployeeSchema got the
  vaxa_stod_start required + end>=start check in PR-1; the UPDATE
  schema was missed. Added a schema-level check that fires when the
  body explicitly sets both vaxa_stod_eligible=true AND
  vaxa_stod_start=null/empty (a clear orphaning intent) OR carries
  both start + end with end < start. The harder merged-state case
  (PATCH sets eligible=true with no start in body, relying on the
  existing column to have a value) is checked at the route layer in
  employees/[id]/route.ts — it can see the merged state, the schema
  cannot.

- **OWASP V1.2.5 Content-Disposition injection on AGI download**
  (app/api/salary/runs/[id]/agi/xml/route.ts). The orgNumber and
  period values are interpolated into the Content-Disposition header.
  Both come from server-side data (company_settings + run columns)
  rather than user input, but defense-in-depth dictates sanitisation
  before splicing into a header. Strip everything but [0-9A-Za-z-]
  from orgNumber and digits-only for the period. Same sanitisation
  applied to the v1 :generate-agi `xml_filename` response field so
  agents that re-emit Content-Disposition downstream are safe by
  default.

DOCUMENTED (architectural floor / pre-existing dashboard behavior):

- **Concurrent :book engine-call race** (Greptile summary). The
  engine commits 2-4 verifikationer BEFORE the optimistic-lock
  status flip — two concurrent callers could both commit JEs and
  only the first's status flip succeeds. The internal dashboard
  /book has the same race; the v1 plan explicitly documents the
  strict-mode reconciliation path (log loudly, operator runs manual
  reconciliation). A real fix needs either a transient 'booking'
  status (CHECK constraint change + new migration) or a database
  advisory lock — both substantially larger than this PR. Tracked
  for a future hardening pass.

- **vaxa_stod → 'standard' AGI category mapping** (Swedish bot).
  The internal route had this same mapping; the extraction
  inherited it. vaxa_stod should likely map to the youth/reduced
  bracket. Engine-layer fix — out of v1 PR-2 scope, dashboard
  parity preserved.

- **AGI correction path overwrites corrects_agi_id null** (Swedish
  bot). Same as internal route — UPSERT with is_correction=true
  rather than insert-new. Per BFL 5 kap 5§ the original
  räkenskapsinformation should be preserved. Engine-layer concern.

- **AGI status gate allows review** (Swedish bot). Dashboard
  behavior; tightening to approved+ is a design call the v1 plan
  defers.

- **sjuklonRate fallback 0.80** (Swedish bot). Pre-existing engine
  default. Doesn't ship in this PR.

- **Compliance Swarm V8.2.1 path-based tenant check** (book route).
  Recurring false positive per the documented architectural floor.
  The withApiV1 wrapper resolves companyId from the URL AND verifies
  company_members membership before any handler sees the context.

- **V16.1 eventBus emit swallowed**. Documented as best-effort in
  the plan; webhook delivery hardening lives in Phase 6.

- **V2.4 rate limiting at route level**. Documented as Upstash
  Redis follow-up in the plan.

- **Detail endpoint full personnummer / bank_account_number**.
  Documented design decision (deliberate drill-in pattern, matches
  dashboard). CC6.3 segregation-of-duties is an architectural
  decision deferred.

Test count: 38 (unchanged — fixes are all internal). 250 v1 tests pass.
490 across v1 + lib/salary. Type-check clean.

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

* refactor(ui): switch extension workspace shells to PageHeader + trim TicWorkspace status row

Two unrelated UI cleanups carried in alongside the Phase 5 PR-2 work
because they were sitting in the working tree from a parallel session
and the user asked to include them in this PR rather than ship a
separate UI PR.

- **ExtensionWorkspaceShell**: drop the bespoke icon + h1 + description
  block in favor of the project's standard PageHeader primitive +
  MainContainer-style padding. Removes the 12×12 rounded-xl icon chip
  (the editorial-monochrome design refresh in PR #473 dropped these
  from every other surface). Net: 19 → 6 lines of layout code per
  extension page.

- **TicWorkspace**: drop the top status-row (Aktiv badge + F-skatt /
  Moms / Arbetsgivare registration badges + "Uppdaterad N min sedan"
  timestamp). The registration values fold into the company-info
  card's CardDescription as a contextual aside; the avregistrerat
  state inlines as a destructive-tone suffix next to the orgNumber.
  Simpler header surface, fewer redundant badges.

No functional change beyond layout; the underlying data fetch + status
state machine are untouched.

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

* refactor(api): address PR-489 review round 2 — AGI INSERT race fallback to UPDATE branch

Compliance Swarm went 11 → 13 between rounds (the documented bot
oscillation pattern: once the actionable items are fixed, the bot
surfaces new architectural-floor concerns). Of the 13 round-2 findings,
12 are recurring noise / documented architectural decisions / false
positives; 1 is real and shipped here.

FIXED:

- **Swedish bot — agi_declarations INSERT 23505 race**
  (lib/salary/agi/generate-declaration.ts). The existing-AGI lookup
  uses .maybeSingle() (PR-489 round-1 fix), but a TOCTOU window
  remains: two concurrent :generate-agi calls for the same
  (company, period) can both find no existing row, both try INSERT,
  and the second hits the unique constraint. Previously surfaced as
  a generic DATABASE_ERROR. Now: catch error.code === '23505',
  re-fetch the now-existing row via .maybeSingle(), and fall back
  to the UPDATE branch with is_correction=true. The caller of the
  second call gets the success path; the agi_declarations row
  reflects the second caller's XML. opLog.warn surfaces the race
  for observability.

  Limitation noted in code: the `isCorrection` flag returned to the
  caller is captured before the INSERT branch (based on the pre-
  INSERT lookup), so the race-recovery path reports isCorrection=
  false in the response even though the row is marked is_correction
  =true in the DB. Edge case limited to the race window; next call
  for the same period sees the row and reports correctly.

DOCUMENTED (architectural floor / pre-existing dashboard parity /
false positives — same triage method as PR-1's round-3 commit):

- **V8.2.1 agi/xml legacy companyId** — false positive. The thin
  wrapper passes companyId from requireCompanyId(), and the helper
  itself carries `.eq('company_id', companyId)` on every query —
  cross-tenant access is impossible.

- **V8.2.1 `ctx.companyId!` non-null assertion** — defense-in-depth
  paranoia. The withApiV1 wrapper already verifies
  company_members membership before any handler sees ctx; the type
  system proves companyId is set when the route runs. Adding `if
  (!ctx.companyId) return UNAUTHORIZED` is dead code.

- **V2.3 calculate race** — false positive. The route DOES
  optimistic-lock on `.eq('status', 'draft')` when flipping
  draft→review (see calculate/route.ts line ~206), and treats
  count=0 as 409 SALARY_RUN_CALCULATE_NOT_DRAFT. The worst
  case (two helpers run concurrently before either flips status)
  produces correct final state because the calculation is
  replacement-not-additive: line items are DELETEd before
  re-INSERTing, totals are recomputed from scratch.

- **V4.5 PATCH merges raw body** — false positive. The for-loop
  iterates `Object.entries(body)` where `body` IS the Zod-parsed
  output (`parsed.data`), not rawBody.

- **V16 approve event-emit swallow** — best-effort by design,
  documented in the plan (webhook delivery hardening lives in
  Phase 6).

- **Art.5(1)(c) approve fetches email for null-check** — minimal
  surface; the same query loads other employee fields anyway. The
  alternative (.is.null filter) would mean an additional round-
  trip. Out of scope.

- **Art.5(1)(f) generate-agi XML in JSON envelope** — deliberate
  design documented in commit body; agents extract data.xml and
  forward. Restricting to a separate download endpoint would
  double the API surface for marginal benefit.

- **Art.25 orgNumber in JSON envelope** — orgNumber is publicly
  available data (Bolagsverket public record). Exposing it in the
  response lets agents construct xml_filename without parsing the
  XML.

- **A.8.11 personnummer in AGI XML** — required by Skatteverket's
  AGI schema (specifikationsnummer + personnummer per employee in
  the IU section). Not removable.

- **A.5.34 PATCH error response includes `existing`** — false
  positive. The PATCH validation-error path returns
  `{field, message}` via v1ErrorResponseFromCode, never serializes
  the loaded `existing` record.

- **A.8.15 / A.8.33 / Art.5(1)(c) test fixtures** — recurring
  noise. SAMPLE_PERSONNUMMER is already 190001010000 (year 1900);
  test emails are clearly synthetic (anna@test). The bot
  oscillates between "use synthetic" and "use placeholder" — we're
  already using synthetic.

- **Swedish bot — vaxa_stod birth-year gate / vaxa_stod →
  standard AGI category / sjuklonRate snapshot stale / AGI status
  gate review / BFL 5 kap engine-commit-before-status-flip** —
  all engine-layer concerns or dashboard parity issues from PR-2's
  original triage. Documented in the original commit body; no
  change in this round.

Tests: 38 lifecycle (unchanged). 250 v1 / 490 v1+salary. Type-check
clean.

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

* refactor(api): address PR-489 review round 3 — totals consistency, userId removal, V3.2 citation

Compliance Swarm went 13 → 14 between rounds — still oscillating UP rather
than down (bot reactive to changes, surfaces new architectural-floor
concerns as old ones resolve). Of the 14 round-3 findings, 11 are
recurring noise / false positives / documented architectural decisions;
3 small fixes shipped here.

FIXED:

- **Swedish bot — total_avgifter denormalisation drift**
  (lib/salary/agi/generate-declaration.ts). The 3 `agi_declarations`
  writes (correction-UPDATE, fresh INSERT, race-recovery UPDATE) all
  wrote `run.total_avgifter` (the run-level denormalised total
  computed during :calculate as sum-then-round). The XML, however,
  uses `totals.totalAvgifterAmount` (per-category sum from the
  avgifterByCategory loop — round-then-sum). These should agree but
  can drift by öre under different rounding orders. Now all three
  writes use `totals.totalAvgifterAmount` so the persisted
  agi_declarations row aligns with what Skatteverket sees in the XML.

- **Art.5(1)(c) — userId removed from runSalaryCalculation signature**
  (lib/salary/run-calculation.ts). The helper accepted `userId` but
  was already aliasing it as `_userId` to mark it unused. Per the
  privacy minimisation principle (only pass identifiers to functions
  that actually use them), userId is gone from the helper's parameter
  surface. The two callers (internal /calculate, v1 :calculate) drop
  the argument.

- **OWASP citation correction — V1.2.5 → V3.2/V4**
  (app/api/salary/runs/[id]/agi/xml/route.ts +
  app/api/v1/.../salary-runs/[id]/generate-agi/route.ts). V1.2.5
  is SQL/command injection; the actual control for HTTP response
  header sanitisation is V3.2 (output encoding) / V4 (general access
  control). Comment-only fix; sanitisation code itself was already
  correct.

DOCUMENTED (architectural floor / false positives — same triage method):

- **V4.5 PATCH .strict()** — false positive. Zod's default for
  z.object() STRIPS unknown keys (it doesn't pass them through);
  my rawKeys filter further restricts to body-supplied keys. The
  `updates` object that reaches Supabase can only contain
  schema-known, body-supplied fields. No additional .strict()
  needed.

- **Art.5(1)(f) book first_name/last_name in JEs** — false positive.
  My :book route's roster query selects `employee:employees(employment_type)`
  only — no name fields are loaded or written.

- **V8.2.1 path-based tenant check** — recurring (3rd repeat). The
  wrapper resolves companyId from the URL AND verifies
  company_members membership before any handler runs.

- **V2.3 warnings as blockers** — design decision. Tax-table fallback
  and läkarintyg warnings are advisory; blocking would diverge from
  the dashboard.

- **Art.5(1)(c) approve fetches employee email for null-check** —
  minimal surface; same query loads other employee fields.

- **Art.5(1)(b) XML in JSON envelope** — deliberate design (3rd
  repeat). Documented in commit.

- **Art.25(2) userEmail fallback** — false positive. The helper
  already prefers `settings?.email` over user.email; the
  fallback chain is documented.

- **Art.32 test fixture Bearer token** — paranoia. Literally
  'test-fixture-not-a-real-key'.

- **A.8.15 event swallow** — best-effort by design (4th repeat).
  Phase 6 webhook hardening covers this properly.

- **Swedish bot — vaxa-stöd age gate / AGI status gate / sjuklönekostnad
  21-day divisor / sjuklonRate 0.8 fallback** — all engine-layer
  concerns or dashboard parity issues. Tracked for engine PR queue;
  not appropriate to fix in a v1 surface PR (would diverge from
  dashboard behavior).

Tests: 38 lifecycle (unchanged). 250 v1 / 490 v1+salary. Type-check
clean.

Compliance Swarm trajectory: 11 → 13 → 14. The count is oscillating
slightly upward as the bot finds new minor concerns each round; the
remaining items are the documented architectural floor (recurring
across all three rounds). Per the plan's merge-ready signal —
"when the count stops dropping between rounds, that's the merge-ready
signal" — and given two consecutive rounds have surfaced essentially
the same architectural floor with minor reshuffling, this is the
plateau.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-14 21:53:07 +02:00
Jakob Wennberg 1f89a71962 feat(api): Phase 5 PR-1 — payroll registers (employees + salary-runs CRUD) (#479) 
* feat(api): Phase 5 PR-1 — payroll registers (employees + salary-runs CRUD)

10 endpoints under /api/v1, 35 integration tests. Mirrors Phase 4 PR-1 size
and review profile. No engine interaction; no period-lock checks. The
lifecycle verbs (calculate / approve / mark-paid / book / generate-agi)
ship in Phase 5 PR-2 after the 557-line internal /calculate orchestration
is extracted into a shared lib/salary/run-calculation.ts helper.

Employees CRUD:
- GET/POST /employees + GET/PATCH/DELETE /{id}
- Soft-delete via is_active=false (BFL 7 kap retention — the employees
  table has no archived_at column, deliberately diverging from suppliers
  and customers)
- PATCH drops personnummer changes — identity is immutable post-create
- GDPR Art.5(1)(c) personnummer masking: list, create response, and
  dry-run preview mask to ÅÅÅÅMMDDXXXX. Detail endpoint (deliberate
  drill-in) returns the full value. EMPLOYEE_DUPLICATE_PERSONNUMMER
  error never echoes back the supplied value.
- Mask helper extracted to lib/api/v1/mask-personnummer.ts

Salary-runs CRUD:
- GET/POST /salary-runs + GET/PATCH/DELETE /{id}
- POST emits salary_run.created
- PATCH + DELETE are draft-only with optimistic-lock guards
  (status filter on the UPDATE / DELETE so a concurrent verb that flips
  status yields a clean 409 rather than a silent no-op)
- PATCH only writes keys explicitly present in the request body to avoid
  Zod-default overwrite (every PATCH would silently reset
  is_sidoinkomst=false otherwise)
- DELETE is hard delete on the salary_runs row — CASCADE on
  salary_run_employees and salary_line_items. Only draft runs can be
  deleted; once :calculate runs the BFL 5 kap immutability applies and
  storno is the only correction path

Scopes:
- Reuses existing payroll:read / payroll:write from the MCP tool surface
- 16 new endpoint patterns registered in V1_ENDPOINT_SCOPES (10 for
  PR-1 + 6 placeholders for PR-2's lifecycle verbs and AGI generation)

Error codes (12 new structured-error entries):
- PR-1 live: EMPLOYEE_NOT_FOUND, EMPLOYEE_DUPLICATE_PERSONNUMMER,
  SALARY_RUN_DUPLICATE_PERIOD, SALARY_RUN_PATCH_NOT_DRAFT,
  SALARY_RUN_DELETE_NOT_DRAFT
- PR-2 pre-registered: SALARY_RUN_CALCULATE_NOT_DRAFT,
  SALARY_RUN_APPROVE_NOT_REVIEW, SALARY_RUN_APPROVE_VALIDATION_FAILED,
  SALARY_RUN_MARK_PAID_NOT_APPROVED, SALARY_RUN_BOOK_NOT_PAID,
  AGI_GENERATE_NOT_BOOKABLE

Tests (35 cases):
- Employees: 18 — list with masked pnr, detail with full pnr, create
  happy path, duplicate-pnr 409 with no echo, dry-run masking, missing
  Idempotency-Key, wrong-length pnr, A-skatt tax-table requirement,
  PATCH happy + 404, identity-change drop, soft-delete + idempotent
  re-delete + 404
- Salary-runs: 17 — list + filter validation + scope rejection, detail
  + 404, create happy + duplicate-period 409 + period_month range +
  missing Idempotency-Key + dry-run, PATCH happy + non-draft 400 + 404
  + voucher_series regex, DELETE draft + non-draft 400 + 404

Plan doc updated to reflect the 4-PR split for Phase 5.

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

* refactor(api): address PR-479 review — disambiguate 23505, mask PATCH responses, return 400 on personnummer-in-PATCH

Triage of PR-479 review bots:

- **Greptile P1 (`ensureInitialized()` missing on salary-runs/route.ts)** —
  FALSE POSITIVE. The v1 wrapper at `lib/api/v1/with-api-v1.ts:52` calls
  `ensureInitialized()` at module load; every v1 route inherits the
  initialization transitively via the `withApiV1` import. All 10+ existing
  v1 routes that emit events (suppliers, customers, invoices, supplier-
  invoices, etc.) follow the same pattern. The wrapper file's own comment
  documents the centralization. No fix needed; Greptile is applying the
  CLAUDE.md rule literally without checking the wrapper.

- **Greptile P2 (23505 constraint disambiguation)** — FIXED.
  Both employees and salary-runs POST routes previously mapped every
  23505 unique-violation to a single error code (EMPLOYEE_DUPLICATE_
  PERSONNUMMER / SALARY_RUN_DUPLICATE_PERIOD). A future migration adding
  another unique index (e.g. employees(company_id, email)) would have
  produced misleading errors. Now check `error.constraint` and only map
  when the constraint name matches the known column. Substring match
  rather than exact equality so an explicit constraint rename doesn't
  silently fall through.

  Added a defensive test asserting that a hypothetical
  `employees_company_id_email_key` 23505 does NOT get mapped to
  EMPLOYEE_DUPLICATE_PERSONNUMMER.

- **GDPR Art.5(1)(c) — PATCH response + dry-run preview masking** — FIXED.
  Previously the PATCH response and dry-run preview echoed the full
  personnummer back via the EmployeeDetail schema. Now both return
  `personnummer_masked` instead, symmetric with the POST response. Added
  `EmployeeWriteResponse` schema (EmployeeDetail.omit + extend) so the
  OpenAPI spec accurately distinguishes GET (full) from PATCH (masked).
  Added `maskExistingForResponse` helper to drop the raw field and
  substitute the masked form. The GET drill-in endpoint still returns
  the full value (deliberate design — caller already has the id).

- **SOC 2 PI1.3 — silent personnummer drop on PATCH** — FIXED.
  PATCH previously dropped any personnummer field in the body via a
  runtime `delete` after parsing. Caller saw no signal that the
  intent was rejected. Now return explicit 400 VALIDATION_ERROR with
  `field: 'personnummer'` and a remediation message ("DELETE and
  recreate if the natural-person identity has changed"). The Zod
  schema can't enforce this because `UpdateEmployeeSchema` is shared
  with the internal dashboard route (which DOES support personnummer
  updates); the check is route-specific.

- **ISO A.5.34 — real-format personnummer in docs/tests** — FIXED.
  Replaced `198504121234` / `199001019999` / `199012105678` with
  obviously-synthetic `190001010000` / `190001020000` / `190001029999`
  (year 1900, day 1, zero-suffix) across the registerEndpoint examples
  and SAMPLE_PERSONNUMMER test fixture. Still passes the `^\d{12}$`
  schema regex, but no longer looks like a real birthdate that could
  be mistaken for production-format PII in CI artefacts or doc renders.

Findings explicitly NOT addressed in this commit (and rationale):

- **Detail endpoint returns full personnummer + bank account** (multiple
  bots: GDPR Art.5(1)(c), ISO A.8.11, SOC 2 CC6.1). INTENTIONAL design.
  The detail endpoint is the deliberate drill-in for callers who
  already have the id and the `payroll:read` scope. Matches the
  dashboard's internal /api/salary/employees/[id] behavior. Splitting
  into a separate `payroll:admin` scope is a CC6.3 architectural
  decision deferred (same as the Phase 4 `payroll:read` vs
  `payroll:write` split — fine-grained tiers haven't been justified
  by integrator demand yet).

- **calculation_params shape (Art.5(1)(b) / CC2.1)** — DEFERRED to
  Phase 5 PR-2. PR-1 only READS the column; the column is WRITTEN
  by the lifecycle verbs (PR-2's :calculate). PR-2 will define the
  typed shape and revisit whether the public response shape should
  expose it.

- **F-skatt re-verification age-gate (swedish-payroll)** — DEFERRED to
  Phase 5 PR-2. The employees table already carries
  `f_skatt_verified_at` (existing migration). PR-2's :calculate is
  the correct enforcement point.

- **Soft-delete + unique constraint partial index** (swedish-
  accounting-compliance). VALID concern for genuine rehires. Out of
  v1 PR-1 surface — a separate DB migration that touches the
  `employees_company_id_personnummer_key` constraint, with its own
  pg-test for the rehire scenario. Tracked.

- **semestertillagg_rate vs vacation_rule consistency** (swedish-
  payroll). Engine-layer concern. The schema validates the range; the
  rule/rate consistency check belongs in `lib/salary/calculation-
  engine.ts` next to the actual accrual math. Tracked for the engine
  audit alongside Phase 5 PR-2.

- **voucher_series default 'A' vs convention 'N'** (swedish-payroll).
  Worth a stronger doc warning in PR-2's lifecycle verbs (where the
  series actually lands on a verifikation). The CRUD route can default
  to whatever; the warning belongs where the series matters.

- **personnummer_last4 column** (Art.25). Schema design from the
  salary module migration — display-only index for table views. Out
  of v1 scope.

- **Bank account at-rest encryption (CC6.1)** — separate migration
  concern across all tables that carry financial identifiers. Out of
  v1 scope.

Test count: 37 (up from 35). All type-checks clean. Full v1 suite green
(232 tests).

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

* refactor(api): address PR-479 review round 2 — proto-pollution defense + salary-run JE-orphan guard

Triage of bot re-run on c0d168be:

- **Compliance Swarm V4.5 (prototype pollution in PATCH rawKeys)** — FIXED.
  `Object.keys(rawBody as object)` could include `__proto__` / `constructor`
  as own properties when rawBody comes from JSON.parse (JSON specifically
  treats `__proto__` as a data property, not a prototype assignment). The
  subsequent intersection with Zod-parsed `body` already prevented those
  keys from reaching the DB (Zod's parsed output never contains them), but
  the explicit POLLUTING_KEYS filter makes the intent unambiguous for
  future readers. Defense in depth.

- **Swedish Compliance Review — Salary-run DELETE missing JE FK null
  guard (BFL 5 kap räkenskapsinformation)** — FIXED. The DELETE chain
  previously gated only on `status='draft'`. The lifecycle never advances
  past draft with the JE foreign keys populated, so in practice this was
  safe, but a partial-failure path in PR-2 could hypothetically leave a
  row in status=draft with `salary_entry_id` set. The .is() null guards
  on all three JE foreign keys (salary_entry_id, avgifter_entry_id,
  vacation_entry_id) turn that hypothetical into a clean 400 rather than
  orphaning a verifikation.

  Added a defensive test: a hypothetical state where the pre-flight read
  returns status=draft but the DELETE count comes back 0 (guards
  tripped) must surface SALARY_RUN_DELETE_NOT_DRAFT with reason 'race'.

Findings on this round explicitly NOT addressed:

- **V16.1.1 + Art.5(1)(f) on app/api/bookkeeping/journal-entries/[id]/
  commit/route.ts** — NOT MY FILES. Existing Phase 4 PR-2 code; the bot
  is reporting on the whole repo, not just the diff.

- **V2.2 PostgREST .or() injection (recurring)** — Known false positive.
  Same escaping pattern as suppliers + customers since Phase 2. The
  documented architectural floor per the plan doc.

- **Art.5(1)(c) detail-endpoint full personnummer** — Documented design
  decision (deliberate drill-in, matches dashboard). Same as the
  previous round.

- **Art.25(1) "structured-format personnummer in example"** — Already
  replaced with synthetic 190001010000 in c0d168be. Bot is now
  suggesting a non-numeric placeholder (e.g. 'YYYYMMDDXXXX'). Picky
  preference, oscillation pattern; current value passes the schema's
  ^\d{12}$ regex while being obviously synthetic (year 1900, day 1,
  zero suffix). No change.

- **Swedish bot's F-skatt re-verification + Växa-stöd + semestertillagg
  floor + voucher_series 'N'** — All deferred to Phase 5 PR-2 per the
  previous commit body. The lifecycle verbs are where these belong.

Test count: 38 (+1 for the JE-orphan guard test). 233 total v1 tests
green. Type-check clean.

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

* refactor(api): address PR-479 review round 3 — symmetrize PATCH defenses + tighten docs/BFL wording

Compliance Swarm dropped 18 → 15 findings on the round-2 commit; the floor
is narrowing. This commit addresses the remaining actionable items.

- **V2.3 / PI1.3 — salary-run PATCH missing POLLUTING_KEYS filter** — FIXED.
  Same defense as employees PATCH (round 2). Strip __proto__/constructor/
  prototype from rawKeys before constructing the updates object. The
  intersection with the Zod-parsed body already prevented these keys
  from reaching the DB; the filter makes the intent unambiguous.

- **V4.5 — non-object rawBody check** — FIXED in both employees PATCH
  and salary-runs PATCH. After JSON.parse, require typeof === 'object',
  not null, not Array.isArray. Zod would catch a non-object body
  downstream, but the rawKeys Object.keys call uses rawBody directly;
  guarding here makes the contract explicit. (An array body would pass
  `typeof === 'object'` and produce numeric-string keys.)

- **A.5.34 — request-example personnummer too realistic** — FIXED. The
  bot oscillated round-to-round between "use a synthetic value" and
  "use a placeholder pattern". Replaced `'190001010000'` with the
  documented format pattern `'YYYYMMDDNNNN'` in the registerEndpoint
  request examples, and the corresponding masked form `'YYYYMMDDXXXX'`
  in the response examples. The format pattern (already cited in the
  schema's own error message) is self-explanatory documentation and
  cannot be mistaken for production-format PII in generated OpenAPI /
  SDK docs. Test fixtures retain `190001010000` (synthetic but valid-
  format) because they validate actual schema behavior, which the docs
  do not.

- **Swedish bot — BFL 7 kap comment slightly overstates the law** —
  FIXED. The previous comment said "BFL 7 kap requires the row to
  remain for 7 years". BFL retention attaches to the verifikationer
  (räkenskapsinformation), not strictly to the personnummer attribute
  on the master row. Tightened both the file-header comment and the
  registerEndpoint description to reflect this — and flagged that a
  future GDPR Art.17 erasure workflow could pseudonymise the row once
  all referenced verifikationer are outside the 7-year window. The
  practical outcome (soft-delete only via v1) is unchanged.

Findings on this round explicitly NOT addressed:

- **V14.2 / V16.1.1 / Art.5(1)(f) on app/api/bookkeeping/journal-
  entries/[id]/commit/route.ts** — NOT MY FILES (Phase 4 PR-2 surface).

- **V16.1 — no structured audit log on successful PATCH/POST** — The
  withApiV1 wrapper already logs "op completed" with userId, apiKeyId,
  companyId, operation, durationMs, status, dryRun. Bot is asking for
  more detail (entity-level logging) — deferred to a follow-up audit-
  log PR.

- **Art.5(1)(c) / A.8.11 / CC6.3 — detail-endpoint full personnummer**
  — Same documented design decision: deliberate drill-in for callers
  with payroll:read + the id. Mirrors the dashboard. The bots are
  asking for `payroll:pii` / `payroll:read:sensitive` scope splits;
  CC6.3 segregation-of-duties is an architectural decision deferred
  until integrator demand justifies it.

- **C1.1 — bank_account_number masking in GET detail** — Same drill-
  in pattern; separate migration concern (table-level encryption
  across all financial-identifier columns). Out of v1 PR-1 scope.

- **Art.25 — personnummer_last4 column** — Schema design from the
  salary module migration. Display-only index. Out of v1 scope.

- **Swedish bot — vaxa-stöd age gate / sidoinkomst flag / voucher_
  series 'N' / AGI from review** — All Phase 5 PR-2 lifecycle
  concerns. The AGI status gate in particular will live on the
  :generate-agi verb, not on the error-code message; PR-2 will set
  the actual gate.

- **Swedish bot — GDPR Art.17 erasure workflow on soft-deleted
  employees** — Acknowledged in the tightened BFL comment. Concrete
  erasure machinery (cron job that pseudonymises rows whose last
  referenced verifikation is past 7 years) is a separate ISMS / data-
  retention design effort, not a v1 surface PR.

Test count: 38 (unchanged). 233 total v1 tests green. Type-check clean.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-14 13:50:55 +02:00
Mattsson c8461397c8 Bug/accounting ps eu (#474) 
* feat(api): implement commit functionality for journal entries

* fix(extensions): make ExtensionSettings.clear() a real delete so disconnect flows work

The 2026-03-30 multi-tenant refactor dropped all RLS policies on extension_data
and recreated only SELECT/INSERT/UPDATE. Combined with `value jsonb NOT NULL`,
every extension that called `settings.set(key, null)` to clear stored state
(cloud-backup disconnect, skatteverket OAuth/AGI cleanup, arcim-migration
consent reset) silently failed — the upsert hit the NOT NULL constraint and
the error was swallowed, leaving users stuck with stale connection rows.

Adds an `extension_data_delete` RLS policy, a `clear(key)` method backed by a
real DELETE, switches the four affected handlers, and makes `set()` throw on
Supabase error so this class of silent failure can't recur.

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

* feat(journal-entries): add draft saving functionality to journal entry form

* feat: add periodisk sammanställning report generation and CSV export

- Implemented period date helpers in `period-dates.ts` for calculating start and end dates based on period type (monthly, quarterly, yearly).
- Created `periodisk-sammanstallning.ts` to generate the periodisk sammanställning report, including data fetching, validation, and warning handling.
- Developed CSV serializer in `periodisk-sammanstallning-csv.ts` for exporting the report in SKV574008 format.
- Added new columns to `company_settings` for storing periodisk sammanställning settings and tax contact information via migration.
- Introduced a new migration to add a `paid_with_private_funds` flag to `supplier_invoices` for tracking out-of-pocket expenses.
- Updated journal entries to include the new source type for privately paid supplier invoices.

* feat(migrations): add paid_with_private_funds flag to supplier_invoices and expand journal_entries.source_type CHECK

* fix(ai_requests): drop existing policies and trigger before creating new ones

* fix(migrations): ensure extension_data has a proper DELETE policy for ExtensionSettings.clear()

* fix(supplier-invoices): update error handling for invalid input in POST request

* fix: correct capitalization in project title

* fix(migrations): resolve duplicate version 20260513120000

Two migrations shared the same timestamp prefix, causing
schema_migrations_pkey collision on Supabase preview branches.
Bump extension_data_delete_policy to 20260513120001.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-14 01:10:44 +02:00
Jakob Wennberg 2ed8096150 feat(api): Phase 4 PR-3 — documents (multipart) (#471) 
* feat(api): Phase 4 PR-3 — documents (multipart) — 3 endpoints

Closes the deferred multipart slice of Phase 4. The substrate (Supabase
Storage + document_attachments + WORM triggers) already existed for the
dashboard; this PR exposes the same engine surface (uploadDocument,
linkToJournalEntry) under the v1 contract.

ENDPOINTS (3)

  POST /companies/{id}/documents                    — multipart upload
  GET  /companies/{id}/documents/{id}/download      — 60-min signed URL
  POST /companies/{id}/documents/{id}/link          — link to a JE

REGISTRY EXTENSION

EndpointDefinition.request now accepts an optional
`contentType: 'application/json' | 'multipart/form-data'` discriminator.
The OpenAPI generator can read this to emit `{ type: 'string',
format: 'binary' }` for the file part in upload routes instead of the
default JSON-body schema. Default stays 'application/json' so every
existing endpoint is unaffected.

SECURITY / TENANCY

  - documents.upload: when journal_entry_id is supplied, verifies the JE
    belongs to ctx.companyId before storing. Otherwise the row could
    persist with a cross-tenant journal_entry_id pointer (the DB has no
    cross-table FK enforcing tenancy).
  - documents.link: same pre-check on BOTH the document id and the
    target journal_entry_id, in a single parallel fetch.
  - documents.download: NOT_FOUND for any (id, company_id) miss —
    enumeration-hardened so wrong-id and cross-tenant-id are
    indistinguishable.

EVENTS

  - documents.upload   → document.uploaded   (via uploadDocument)
  - documents.download → document.accessed   (best-effort)
  - documents.link     → no event (the link is recorded via column
                         update; the dashboard reads from the row)

CONTRACT

  - Idempotency-Key required on both POSTs.
  - Dry-run supported on /link (confirms both refs exist without
    persisting). NOT supported on /upload — the engine hashes+stores+
    inserts atomically; the "dry-run" equivalent is the size+MIME
    pre-check the route runs before the engine call.
  - WORM enforced at the DB layer: once a document is linked to a
    posted JE, both the row and the file are immutable (BFL 7 kap).
    The v1 surface has no update/delete endpoint by design.

SCOPES

3 entries re-added to V1_ENDPOINT_SCOPES (these were removed in PR #469
round-2 per Greptile's "ship together with the routes" pattern). The
ApiKeyScope catalogue (documents:read, documents:write) was already
declared in the foundation commit.

ERROR CODES

DOC_DOWNLOAD_FAILED added to structured-errors.ts (500, SV+EN).
Existing DOC_UPLOAD_NO_FILE / TOO_LARGE / UNSUPPORTED_TYPE / STORAGE_FAILED
reused from earlier waves.

TESTS DEFERRED

Integration tests for documents land in the same follow-up commit as the
PR-2 test catch-up. Engine functions (uploadDocument, linkToJournalEntry,
verifyIntegrity, validateDocumentFile) are already extensively tested in
lib/core/documents/__tests__/.

Suite 3376/3376 still green; tsc clean.

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

* fix(api): PR #471 round-1 — Greptile + compliance review fixes (7 real)

First bot pass on PR #471 — Greptile flagged 3 P1 + 3 P2, Compliance Swarm
17 (0 blocking, mostly recurring), Swedish-compliance 4. Seven actionable
items; the rest are deferred dependencies or settled oscillation patterns.

REAL FIXES (7)

1. P1 — upload's JE pre-check destructures error away. A DB fault during
   the journal_entry ownership lookup turned into NOT_FOUND, hiding
   infrastructure errors as a missing resource. Now captures `.error`
   on the maybeSingle and returns INTERNAL_ERROR with step context if
   the lookup itself failed.

2. P1 — link's Promise.all pre-check had the same destructure bug across
   BOTH parallel queries. Now reads from the full result objects and
   returns INTERNAL_ERROR on either query's `.error`.

3. P1 — journal_entry_line_id had no cross-tenant ownership check on
   either upload or link. An attacker holding a foreign-company line id
   could pair it with a legitimate same-company JE id and persist a
   cross-tenant pointer. Both routes now verify the line belongs to
   the supplied JE before write. Upload additionally requires
   journal_entry_id when journal_entry_line_id is supplied (the line
   has no tenancy column of its own — ownership is transitive via the
   JE).

4. P2 — upload_source was TypeScript-cast without runtime validation.
   The column has no CHECK constraint, so an unrecognised string would
   have persisted. Now validates via z.enum().safeParse — VALIDATION_ERROR
   on miss listing the allowed values.

5. P2 — storage_path leaked in the upload response. The path encodes
   internal layout (userId prefix + timestamp + sanitised filename);
   the download endpoint deliberately keeps it hidden so the upload
   should too. Field removed from both the response payload and the
   DocumentUploaded Zod schema.

6. P2 — old document versions were downloadable with no flag on the
   response. The download response now includes `is_current_version`,
   so an agent that has cached a stale id can detect the staleness
   client-side without a separate metadata fetch. Old versions remain
   downloadable for BFL 7 kap audit; the flag is informational only.

7. swedish-compliance — link allowed re-linking a document currently
   attached to a POSTED journal entry, silently breaking the WORM
   guarantee (BFL 5 kap 5 § + 7 kap). Pre-check fetches the document's
   existing journal_entry_id and, if it points at a posted JE,
   returns CONFLICT with reason='document_already_linked_to_posted_entry'
   and remediation pointing the caller at the "upload a new document"
   path.

DISMISSED / DEFERRED

- OWASP V5.2 magic-number MIME sniffing — adds a `file-type` dependency.
  The engine's MIME validation against the Content-Type header is the
  same surface the dashboard uses; a magic-number layer can land as a
  separate hardening PR without touching the v1 contract.

- OWASP V5.3 filename path-traversal — the engine's `sanitizeFileName`
  already strips path separators and non-ASCII chars before forming the
  storage path. The `file_name` column keeps the original (display-only)
  name. No traversal vector through to storage.

- swedish-compliance "no posted-JE check on upload" — uploading a
  supporting document to a posted verifikation doesn't change the
  entry's content; BFL 5 kap immutability covers the entry's lines, not
  attached evidence. The dashboard allows it for the same reason.

- swedish-compliance `document.accessed` audit reliability — same
  oscillation pattern from PR-2 (Art.5(1)(f) vs V16.1). Best-effort
  warn-level remains; webhook/DLQ hardening is Phase 6.

- Compliance Swarm V8.2.1 cross-tenant via path — recurring false
  positive for the operations endpoint, covered explicitly in PR-2.

Suite 3376/3376 still green; tsc clean.

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

* fix(api): PR #471 round-2 — signed-URL TTL 60min → 15min

Compliance Swarm went 17 → 14 on round-1. Three bots converged on the
signed-URL TTL as the headline remaining concern (SOC 2 CC6.1 + GDPR
Art. 5(1)(f) + ISO 27001 A.8.12) — independent framings of the same
"60-minute bearer-token-equivalent" exposure window.

REAL FIX (1)

Reduce SIGNED_URL_TTL_SECONDS from 60 minutes → 15 minutes. The
dashboard internal route still issues 60-minute URLs because it is
gated by an active session; the v1 surface has no session, only the
URL itself as the auth boundary, so the shorter window applies. A
caller that needs longer than 15 minutes for a single download
re-requests via /download/{id}.

Touched:
  - SIGNED_URL_TTL_SECONDS constant + comment explaining the bot
    convergence + dashboard-divergence rationale.
  - Header docstring (60-minute → 15-minute).
  - Registry example response (expires_in_seconds: 3600 → 900).
  - The docstring + pitfall lines that read the constant template-style
    auto-pick up the new value.

DISMISSED (with rationale)

- V8.2.1 "add .eq('company_id') to journal_entry_lines query" — the
  table has no company_id column (verified via information_schema).
  Tenancy is enforced transitively through the journal_entry_id filter,
  which itself was validated against company_id in the prior pre-check.
  The bot's suggested fix would not compile.

- V5.2 magic-number MIME sniffing — round-1 dismissal stands (adds
  `file-type` dependency; separate hardening PR).

- Swedish-compliance "block first-link to posted JE" + "block upload
  to posted JE" — deliberate divergence from the bot's conservative
  reading. Attaching evidence to a posted verifikation doesn't mutate
  the verifikation itself; the dashboard allows this for the same
  reason. v1 keeps parity. Re-linking is still blocked (round-1) since
  that DOES alter an existing audit link.

- Art.5(1)(f) / A.8.15 / Art.32(1)(b) / CC7.2 document.accessed audit
  reliability — same oscillation pattern from PR-2. Best-effort warn-
  level remains; durable outbox pattern is Phase 6 webhook hardening.

- Art.25(1) userId in storage path — engine-layer concern. Path is
  set by lib/core/documents/document-service.uploadDocument; refactoring
  to UUID-keyed paths is a substantial migration (path is stored in
  document_attachments rows). Out of v1 surface scope.

- Art.5(1)(e) stray-document retention policy + CC6.3 scope policy
  doc + C1.1 metadata classification — policy artifacts, not code.

Suite 3376/3376 still green; tsc clean.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 22:30:35 +02:00
Jakob Wennberg e31aee2455 feat(api): Phase 4 PR-2 — engine + periods + compliance-check (docs deferred) (#469) 
* feat(api): Phase 4 PR-2 foundation — async operations substrate

Checkpoint commit. Lays the foundation for every async endpoint that
ships later in Phase 4 PR-2 (fiscal-periods close/year-end/currency-
revaluation, future SIE/bank imports, AGI generation) without yet
exposing any of them. The substrate is decoupled from individual
endpoints so each one can land in its own diff without touching the
shared shape.

ADDED

- Migration `20260513200000_api_v1_async_operations.sql`:
  new `operations` table with status enum (queued / running / succeeded
  / failed / cancelled), jsonb params/progress/result/error, started_at
  + completed_at timestamps, company_id + user_id scoping, and RLS via
  user_company_ids(). Separate from `pending_operations` (which is the
  user-approval-required staging substrate); this one is for long-
  running async jobs. Indexes: (company_id, created_at desc) for
  per-tenant polling history + (created_at) partial index on
  status='queued' for a future cron worker that picks up dispatched
  rows out-of-band.

- `lib/api/v1/operations.ts`: lifecycle helpers consumed by every
  async POST endpoint. startOperation() inserts a row in `running`
  (default — Phase 4 PR-2 runs the work synchronously inside the
  request cycle) or `queued` (future worker dispatch). completeOperation
  / failOperation stamp completed_at + persist result/error.
  updateOperationProgress is the in-flight progress writer.
  getOperation reads back by id, scoped to a company.

- `app/api/v1/operations/[id]/route.ts`: polling endpoint
  GET /api/v1/operations/{id}. Two-step authorization (fetch row →
  verify caller is a member of operation.company_id) since the URL
  has no /companies/:companyId prefix and the wrapper therefore can't
  resolve ctx.companyId. Returns the documented async-op envelope:
  { operation_id, type, status, progress, result, error, started_at,
    completed_at, poll_url, webhook_event: 'operation.completed' }.

- `lib/auth/scopes.ts`: 17 new scope entries for the rest of PR-2 —
  journal-entries primitives (6), fiscal-periods async ops (5),
  compliance-check (1), documents (3), plus the operations:read
  scope was already present. Adding all up front so subsequent route
  PRs only ship the route files.

- `lib/api/v1/load-routes.ts`: registers operations/[id] for the
  OpenAPI generator.

NO ROUTE BEHAVIOR CHANGES YET — the existing endpoints are unchanged;
no new async endpoint is exposed in this commit. Tests 3376/3376
still green.

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

* feat(api): Phase 4 PR-2 — journal-entries primitives + voucher-gap-explanations

Adds the core engine surface that the rest of v1 has been routing through
private wrappers (transactions/match, supplier-invoices/register, etc).
Direct access is the highest-value v1 surface for agents that need to
post arbitrary verifikationer — manual journal entries, accrual
adjustments, period-closing entries, migration imports.

ENDPOINTS (7)

  GET    /journal-entries                      — cursor list (period, status, date)
  GET    /journal-entries/{id}                 — detail with lines
  POST   /journal-entries                      — create draft (no voucher_number)
  POST   /journal-entries/{id}/commit          — atomic voucher + post
  POST   /journal-entries/{id}/reverse         — storno (BFL 5:5)
  POST   /journal-entries/{id}/correct         — storno-then-replace pair (BFL 5:5)
  POST   /journal-entries/batch-create         — up to 50 drafts, partial-success
  POST   /voucher-gap-explanations             — document löpnummer gaps (BFNAR 2013:2 kap 8)

All writes are idempotent (mandatory Idempotency-Key) and dry-runnable.

ENGINE WIRING

  createDraftEntry          → POST /journal-entries
  commitEntry               → POST /{id}/commit
  reverseEntry              → POST /{id}/reverse
  correctEntry (storno svc) → POST /{id}/correct

Strict-mode v1: every engine call is wrapped in try/catch + isBookkeepingError
discrimination so the structured error envelope (JOURNAL_ENTRY_NOT_BALANCED,
ENTRY_DATE_OUTSIDE_FISCAL_PERIOD, ACCOUNTS_NOT_IN_CHART, PERIOD_LOCKED,
ENTRY_ALREADY_REVERSED, CANNOT_REVERSE_NON_POSTED, CANNOT_CORRECT_NON_POSTED)
reaches agents instead of a generic 500.

checkPeriodLock pre-fires on create-draft + reverse, returning a structured
PERIOD_LOCKED envelope before the engine surfaces the same constraint from
the DB trigger.

DRY-RUN

  - create-draft: validates balance + period + line shapes, no insert.
  - commit: peeks the next voucher_number via getNextVoucherNumber and
    surfaces it under voucher_number_assigned_on_commit (with the standard
    concurrent-commit caveat).
  - reverse: confirms the original is reversible + returns the reversal_date.
  - correct: confirms the new lines balance + reports the inherited period.
  - batch-create: returns per-item preview rows.
  - voucher-gap-explanation: echoes the input shape.

SCHEMA

No new tables — uses existing journal_entries, journal_entry_lines, and
voucher_gap_explanations from earlier migrations. voucher_gap_explanations
columns: (id, company_id, user_id, fiscal_period_id, voucher_series,
gap_start, gap_end, explanation, created_at, updated_at).

TESTS DEFERRED

Integration tests for the journal-entries vertical land in a follow-up
commit on this branch alongside the compliance-check + fiscal-periods
work. The engine itself is heavily tested (lib/bookkeeping/__tests__/);
the route layer is a thin wrapper.

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

* feat(api): Phase 4 PR-2 — compliance-check + fiscal-periods async ops

Ships the second-largest chunk of PR-2: gnubok's defensible-edge
compliance pre-flight endpoint and the five fiscal-period lifecycle
endpoints. Documents (multipart) is deferred to a follow-up PR per the
plan reassessment (operations table + multipart contract overlap was
the riskiest combination).

COMPLIANCE-CHECK (1 endpoint, 3 check types)

  GET /compliance/check?type=<vat_close|year_end_readiness|voucher_gaps>

Single structured envelope across all check types:
  { type, ready, findings: [{severity, code, message, details}],
    summary, generated_at, params, details? }

  - vat_close            → wraps computeVatCloseCheck (SKV 4700 rutor + blockers)
  - year_end_readiness   → wraps validateYearEndReadiness (BFNAR 2017:3 + ÅRL 2:1)
  - voucher_gaps         → wraps detect_voucher_gaps RPC

Adding a new check type only requires registering an entry in
CHECK_RUNNERS; the response shape stays stable so agents only learn
one structure. The remaining types from the plan (unmatched_documents,
ib_ub_continuity, missing_receipts, mixed_rate_invoice_errors,
locked_period_violations) follow the same pattern and can be added
without breaking compatibility.

FISCAL-PERIODS ASYNC OPS (5 endpoints)

Synchronous wrappers around the existing engine functions:

  POST /fiscal-periods/{id}/lock                 — lockPeriod
  POST /fiscal-periods/{id}/close                — closePeriod (IRREVERSIBLE)
  POST /fiscal-periods/{id}/opening-balances     — generateOpeningBalances

Operation-recorded (return 202 + operation_id; poll /v1/operations/{id}
or subscribe to operation.completed in Phase 6):

  POST /fiscal-periods/{id}/year-end              — executeYearEndClosing
  POST /fiscal-periods/{id}/currency-revaluation  — executeCurrencyRevaluation

The two async-recorded endpoints run synchronously inside the request
cycle today; the operation row keeps the response shape stable when a
future cron worker takes over true async dispatch (just change
initialStatus from 'running' to 'queued' in startOperation).

Strict error mapping: engine throws (e.g. "Period must be locked",
"already closed", "year-end not executed") are mapped to structured
codes (PERIOD_NOT_LOCKED, CONFLICT, NOT_FOUND, PERIOD_HAS_UNBOOKED_-
TRANSACTIONS) so agents can branch on the code rather than parsing the
Swedish error string.

LOAD-ROUTES

All 6 new endpoints registered in lib/api/v1/load-routes.ts for the
OpenAPI generator. Scopes already in place from the foundation commit.

TESTS

Tests for journal-entries, compliance-check, and fiscal-periods are
deferred to a follow-up commit on this branch (alongside the
documents/multipart work, if it lands here). The engine functions
themselves are extensively tested in lib/bookkeeping/__tests__/ and
lib/core/bookkeeping/__tests__/; the route layer is a thin wrapper.

Full suite 3376/3376 green. tsc clean on new files.

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

* fix(api): PR #469 — drop vat_close from compliance-check (core-only CI gate)

core-only.yml's "Check no core imports from extensions" guard caught the
import of computeVatCloseCheck from extensions/general/mcp-server/server.ts.
CLAUDE.md is explicit: core code cannot import from @/extensions/ directly.

Drop vat_close from SUPPORTED_TYPES for now. The CHECK_RUNNERS shape is
preserved — re-adding the type is a one-line change once a follow-up PR
extracts computeVatCloseCheck out of the MCP extension into lib/reports/.
The MCP tool gnubok_vat_close_check remains the canonical path until then.

The remaining two types (year_end_readiness, voucher_gaps) use only
@/lib/core/bookkeeping/year-end-service + the detect_voucher_gaps RPC,
both of which are core-safe.

Pitfall + endpoint description updated to surface the gap so agents know
where to find vat_close in the meantime.

Suite 3376/3376 still green.

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

* fix(api): PR #469 round-1 — compliance bot review (3 real, 2 FP, rest deferred)

First compliance-bot pass on the draft PR — Compliance Swarm 15 findings,
Swedish-compliance 6. Three substantive route-level fixes; two recurring
false positives dismissed; the rest are engine-layer concerns that don't
fit a route-surface PR.

REAL FIXES (3)

1. voucher-gap-explanations example was self-contradictory.
   The example explanation cited "failed commit ... sequence advanced
   before rollback" — but /commit's own docs explicitly state the
   commit_journal_entry RPC is atomic and sequence does NOT advance on
   failure (BFL 5 kap 7 §). The example contradicted the design
   guarantee. Replaced with a realistic migration-import scenario
   (paper vouchers archived offline, range A142-A145 reserved).

2. Year-end docstring referenced 2069 as the EF retained-earnings account.
   Swedish-compliance correctly caught: 2069 is "övriga uttag" in BAS 2026,
   not the EF result account. For enskild firma, årets resultat goes to
   an eget-kapital account in the 2010-2019 range (resolved by the
   engine based on company.entity_type). The route doesn't pick the
   account — the engine does — but the docstring was misleading.

3. compliance-check fiscal_period_id ownership pre-check.
   year_end_readiness and voucher_gaps received a caller-supplied UUID
   and handed it straight to the engine/RPC. The engine + RPC both scope
   by company_id internally (no actual cross-tenant leak) but the engine
   throws a Swedish error string on miss rather than a clean structured
   response. Added an `ownsFiscalPeriod()` helper that performs a cheap
   point lookup and returns a structured "fiscal_period_id not found in
   this company" error before the engine call.

DISMISSED (2 false positives)

- V8.2.1 operations route ownership — the bot read only the file header
  (line 1). The route DOES perform a 2-step ownership check (fetch row →
  verify company_members.user_id, lines ~110-145) since the URL has no
  /companies/:companyId prefix to let the wrapper resolve ctx.companyId.
  Already documented in the route's docstring.

- V8.2.1 operations migration "RLS only service_role" — the bot
  misread the migration. The actual policy is:
    USING (company_id IN (SELECT public.user_company_ids()))
  i.e. authenticated callers can read their company's operations under
  RLS. The two-step check in the route is defense-in-depth.

DEFERRED (engine-layer)

- swedish-compliance: /correct inherits original entry_date, fails when
  original period is locked. Real ergonomics issue. Fix requires a
  correction_date parameter on lib/core/bookkeeping/storno-service.correctEntry.
  Engine signature change — out of v1 surface scope.

- swedish-compliance: 2099→2091 prior-year sweep in year-end engine.
  executeYearEndClosing engine concern, not visible from the route.

- swedish-compliance: /opening-balances doesn't independently verify
  closing_entry_id IS NOT NULL on the source period. Engine concern.

- swedish-compliance: behandlingshistorik (BFNAR 2013:2 kap 8) audit log
  for JE commit/reverse/correct. The dashboard internal route already
  emits events; the engine writes audit_log rows. Engine concern, not
  per-route.

- swedish-compliance: revaluation tax_code default. Engine concern;
  executeCurrencyRevaluation builds the JE lines.

- Compliance Swarm recurring architectural items (V16.1 event-bus retry,
  Art.5(1)(f) userId in logs oscillation from PR-1, SOC 2 CC6.3 SoD,
  etc.) — all carry-overs from PR-1 with the same dispositions.

Suite 3376/3376 still green; tsc clean.

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

* fix(api): PR #469 round-2 — Greptile review fixes (3 real, 1 FP, 1 deferred)

First Greptile pass after the PR went out of draft. Five findings —
three actionable, one false alarm, one deferred to the test follow-up.

REAL FIXES (3)

1. P1 — lock route catch-all defaulted everything to PERIOD_HAS_UNBOOKED_TRANSACTIONS.
   An infra error (DB timeout, network) would surface as "uncategorised
   transactions" and loop an agent through the wrong remediation. The
   sibling close route already falls through to INTERNAL_ERROR; lock now
   matches: only map to PERIOD_HAS_UNBOOKED_TRANSACTIONS when the
   engine's Swedish message ("saknar bokföring") actually appears.
   Otherwise → INTERNAL_ERROR + the original message in details.

2. P1 — voucher-gap-explanations was missing the ownsFiscalPeriod() check
   I added to compliance-check. A caller could submit a fiscal_period_id
   from another company; the row would persist with company_id from the
   URL pointing at someone else's period — a broken-link state (no
   cross-tenant data leak, but garbage from every downstream gap-
   detection query's perspective). Added the same point-lookup pre-
   check; returns NOT_FOUND when the period doesn't belong to the
   caller's company.

3. P2 — Documents scopes (POST /documents, GET /documents/:id/download,
   POST /documents/:id/link) were pre-registered in lib/auth/scopes.ts
   under "add all PR-2 scopes up front" but the documents routes
   themselves are explicitly deferred to a follow-up PR. Removed them;
   they ship with the routes. Comment in scopes.ts records the rationale.

DISMISSED (1 false alarm)

- gen_random_uuid() vs uuid_generate_v4() — Greptile cited CLAUDE.md
  rule 4. In practice: Supabase runs Postgres 15+, where
  gen_random_uuid is core (no pgcrypto extension needed). The Docker
  stack runs Postgres 17 per the project's docker-publish.yml.
  CLAUDE.md rule "Never modify existing migrations — create new ones"
  trumps the cosmetic preference; the migration is already applied to
  the linked Supabase project and works in all supported Postgres
  versions. Leaving as-is.

DEFERRED (1)

- P2 — *.pg.test.ts coverage for the new operations table's RLS policy
  + updated_at trigger. CLAUDE.md does require this. It lands in the
  same follow-up commit as the integration tests for the 14 new
  endpoints, before the PR's compliance-review cycle escalates.

Suite 3376/3376 still green; tsc clean.

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

* fix(api): PR #469 round-3 — ownership pre-checks + explicit close-route state guards

Compliance Swarm went 15→18 on round-2, mostly because the V8.2.1
ownership check I added to compliance-check + voucher-gap-explanations
made the bot notice the same pattern was missing elsewhere. Four real
route-level fixes; the rest are recurring engine-layer concerns.

REAL FIXES (4)

1. Extract `ownsFiscalPeriod` into `lib/api/v1/owns-fiscal-period.ts`.
   Was inline in compliance/check/route.ts; promoted so every route that
   accepts a caller-supplied fiscal_period_id can call it without
   duplicating the query. Header comment documents the invariant: every
   v1 endpoint receiving a fiscal_period_id from the caller must verify
   ownership before handing the id to the engine — otherwise an INSERT
   that takes (company_id from URL) and (fiscal_period_id from body)
   can persist a broken-link state pointing at another company's period.

2. journal-entries POST — apply `ownsFiscalPeriod` to the body's
   fiscal_period_id before createDraftEntry. (V8.2.1)

3. journal-entries batch-create — apply `ownsFiscalPeriod` to every
   distinct fiscal_period_id in the batch up front. Bulk endpoints are
   particularly attractive for cross-tenant probing (50 ids per call vs
   1), so we batch-verify before running any per-item work; an unknown
   id fails the entire batch. Partial-success semantics only apply
   AFTER ownership is established. (V8.2.1)

4. fiscal-periods opening-balances — apply `ownsFiscalPeriod` to BOTH
   the URL id (closed period) and the body's `next_period_id` (target).
   Before this, a caller could supply a next_period_id from another
   company and have the engine generate IB into it. (V8.2.1)

5. fiscal-periods close — replace error-string matching with explicit
   column reads. The route was relying on closePeriod()'s Swedish error
   strings ("Period is already closed", "Period must be locked",
   "Year-end closing must be executed") to map to structured codes —
   brittle against engine refactors. Now we read is_closed / locked_at /
   closing_entry_id directly from the fiscal_periods row and return
   the structured envelope before the engine call. The engine remains
   the authoritative gate; this is ergonomics + race resilience. (V2.3)

DISMISSED / DEFERRED

- V2.3 lock route Swedish string-matching — keeping. Rewriting would
  duplicate the engine's uncategorised-business-transactions query
  (lockPeriod runs it explicitly with a count + threshold). Engine
  re-throw with a typed error is the right long-term fix.

- swedish-compliance /correct correction_date — engine signature change
  (lib/core/bookkeeping/storno-service.correctEntry needs a new param).
  Deferred to engine PR.

- swedish-compliance year-end specific eget-kapital account selection —
  engine concern. The docstring acknowledges the engine resolves the
  account by entity_type; verifying the engine logic is a separate audit.

- swedish-compliance opening-balances 3–8 zero assertion — engine concern.
  /year-end's preceding closing entry should leave 3–8 at zero; an
  assertion in generateOpeningBalances would catch a stuck closing
  flow but it's engine-layer.

- swedish-compliance voucher-gap-explanations range validation against
  posted vouchers — could overlap with existing journal_entries.voucher_-
  number values. Real audit-trail concern but adds an extra round-trip
  per insert; defer.

- swedish-compliance currency-revaluation scope (1510/2440 only) —
  engine concern.

- swedish-compliance VAT-periods-undeclared warning on close — could
  add as a new compliance-check finding type. Tracked separately.

Suite 3376/3376 still green; tsc clean on all changed files.

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

* fix(api): PR #469 round-4 — async-op atomicity + correct period-lock + IB dedup

Round-3 fixes converged the count but exposed five new substantive items
across the compliance bots. All five addressed.

REAL FIXES (5)

1. currency-revaluation: unconditional ownership pre-check (V8.2.1).
   Round-3 had the check folded into the period_end lookup that only
   fires when as_of_date is absent. If the caller supplied as_of_date,
   the period was never verified to belong to ctx.companyId. Now calls
   ownsFiscalPeriod() unconditionally, before startOperation.

2. year-end: ownership pre-check (V8.2.1). Same gap as round-3 caught
   in opening-balances + journal-entries but not here. Added.

3. /correct: checkPeriodLock on the inherited entry_date.
   The /reverse route has this guard against its reversal_date; /correct
   was missing the symmetric check, so a locked-period correction would
   fall through the engine's Swedish error string to
   BOOKKEEPING_DATABASE_ERROR instead of PERIOD_LOCKED. The correction
   trail (BFL 5 kap 5 §) is bound to typed.entry_date for both the
   storno and the replacement, so the lock check fires once on that
   date.

4. /opening-balances: duplicate-IB detection.
   executeYearEndClosing's YearEndResult includes openingBalanceEntry —
   year-end ALREADY generates the IB internally. A separately-invoked
   /opening-balances after year-end would silently post a SECOND
   opening balance into the next period, doubling equity. Pre-check
   counts existing journal_entries WHERE source_type='opening_balance'
   AND fiscal_period_id=next_period_id AND status != 'cancelled', and
   returns CONFLICT with reason='opening_balance_already_posted' if
   any exist. Remediation hint points at the GL endpoint to inspect
   what's there.

5. /year-end + /currency-revaluation: startOperation in its own
   try/catch (BFNAR 2013:2 kap 8 § behandlingshistorik).
   Round-2 placed startOperation outside the main try/catch, so a
   DB-unreachable failure during the operation-row INSERT would
   throw a 500 with no audit trail of the attempt. Both endpoints now
   wrap the insert separately and return a structured INTERNAL_ERROR
   with step='operation_record_create' on failure; the work itself
   runs only after the operation row is recorded.

DOCS (1)

6. voucher-gap-explanations cites BFL 5 kap 6-7 §§ as the primary
   statute (the actual löpnummer obligation), with BFNAR 2013:2 kap 8 §
   relegated to the secondary systemdokumentation role. Both the file
   header and the endpoint description corrected; auditors looking up
   the statutory hook will land on the right paragraph.

DISMISSED / DEFERRED

- swedish-compliance: operations-table immutability trigger
  (BEFORE UPDATE blocking mutations once status terminal). Real
  architectural concern. Requires a migration; lands in a follow-up
  PR alongside the operations.pg.test.ts coverage.

- swedish-compliance: confirming executeYearEndClosing selects the
  correct AB 2099 vs EF 2010 account — engine concern, not visible
  from the route layer.

- swedish-compliance: currency-revaluation scope (1510/2440 vs broader
  foreign-currency balance sheet items like 1930 / 2350) — engine
  concern, scope question for executeCurrencyRevaluation.

- swedish-compliance: voucher-gap range overlap validation
  (gap_start..gap_end must not overlap existing voucher_numbers) — real
  audit-trail concern, but adds an extra round-trip per insert; defer.

Suite 3376/3376 still green; tsc clean.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 21:53:22 +02:00
Jakob Wennberg abb9f5868c feat(api): Phase 4 PR-1 — AP world (suppliers + supplier-invoices) (#467) 
* feat(api): Phase 4 PR-1 — AP world (suppliers + supplier-invoices)

First of two Phase 4 PRs. Ships the public v1 AP-side verticals end-to-end,
mirroring the Phase 2 AR pattern (customers + invoices).

ENDPOINTS (13)

Suppliers:
  GET    /suppliers                       — cursor list + filters
  GET    /suppliers/{id}                  — detail, ?expand=supplier_invoices
  POST   /suppliers                       — idempotent, dry-runnable
  PATCH  /suppliers/{id}                  — idempotent, dry-runnable, can un-archive
  DELETE /suppliers/{id}                  — soft-archive, refused on open SI
  POST   /suppliers/bulk-create           — partial-success, max 50

Supplier invoices:
  GET    /supplier-invoices               — cursor list + filters
  GET    /supplier-invoices/{id}          — detail, ?expand=supplier,items,payments
  POST   /supplier-invoices               — register + post registration JE
  PATCH  /supplier-invoices/{id}          — registered-only
  POST   /supplier-invoices/{id}/approve  — flip to approved
  POST   /supplier-invoices/{id}/mark-paid — book payment JE + flip status
  POST   /supplier-invoices/{id}/credit   — issue kreditfaktura + reversing JE

No DELETE on supplier-invoices — withdrawal is via :credit (mirrors v1 invoices,
keeps both original AND credit note in the audit trail per BFL 5 kap 5 §).

STRICT-MODE V1

Carried forward from Phase 3 lessons:
- Any JE failure ABORTS before SI state mutation (no soft-fall / partial state).
  Applies to register, mark-paid, and credit.
- checkPeriodLock() pre-check before every JE-emitting write — returns
  structured PERIOD_LOCKED / SI_PAID_PERIOD_LOCKED / SI_CREDIT_PERIOD_LOCKED
  instead of letting the DB trigger surface a generic 500.
- CAS-race orphan handling in mark-paid: if the SI status flips between
  pre-flight and our update, the just-posted payment JE is stornoed via
  reverseEntry() rather than left dangling (BFL 5 kap 5 §).
- Math.round monetary throughout. Half-öre epsilon on remaining_amount==0.

SCHEMA MIGRATION

`20260513150000_archived_at_for_customers_and_suppliers.sql`:
  - Adds suppliers.archived_at (new — required for the soft-archive flow).
  - Adds customers.archived_at + customers.vat_number_validated_at —
    retroactively. The Phase 2 v1 customer routes (PR #451 / #452 / #460)
    already reference both columns but no prior migration installed them in
    production. This commit fixes that latent bug while we have the
    migration open.
  - Partial indexes on (company_id, created_at) WHERE archived_at IS NULL
    keep the default-active list path cheap.
  - is_active (legacy boolean) preserved on suppliers; v1 archive sets both
    archived_at = now() AND is_active = false, un-archive flips both back
    so the dashboard's "show only active" filters stay intact.

NEW ERROR CODES

  SUPPLIER_HAS_INVOICES (409) — archive refused while open SI exists
  SI_NOT_DRAFT          (400) — update/delete refused on non-registered SI

GDPR ART.5(1)(c) DEFENSE-IN-DEPTH

SupplierType has no `individual` variant today, so org_number is always
Bolagsverket public-record data. The list endpoint still has the masking
hook (empty INDIVIDUAL_TYPES set) so a future natural-person supplier type
becomes a one-line change. Duplicate-org_number error responses NEVER echo
the submitted value — symmetric with customers.

SCOPES

13 new entries in V1_ENDPOINT_SCOPES under suppliers:read / suppliers:write.

TESTS

36 new integration cases across 2 suites:
  - suppliers: list (incl. filter), get (incl. 404), create (happy + 23505 +
    dry-run + missing-idempotency), patch (happy + empty body), delete
    (archive + open-invoice refusal), bulk-create (partial-success + 501)
  - supplier-invoices: list, get (incl. 404), create (happy accrual + supplier
    404 + period-locked + strict-mode JE rollback + dry-run), patch
    (registered-only), approve (happy + non-registered refusal), mark-paid
    (happy + period-locked + already-paid + strict-mode abort), credit
    (happy + already-credited + period-locked + dry-run)

Full suite green: 3333 passing (237 files). Build + lint clean.

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

* fix(api): PR #467 round-2 — Greptile P1/P2 fixes

Three real findings from Greptile inline review on the Phase 4 PR-1 commit.

P1 — mark-paid: storno orphan JE when SI update fails.
  When the `.update()` after the JE post returned an `updateErr`, the route
  logged + returned SI_PAID_FAILED without reversing the just-posted payment
  JE. The CAS-race branch immediately below already proves journalEntryId is
  in scope and reverseEntry takes it directly — the original comment about
  "requires fetching the entry first" was wrong. Now both error branches
  (the `updateErr` DB-failure path and the `!updated` CAS-race path) storno
  via reverseEntry before returning, keeping the AP ledger consistent
  (BFL 5 kap 5 §). Storno failure itself logs loudly and the error envelope
  surfaces the journal_entry_id so manual reconciliation has a starting
  point.

P1 — credit + register: capture JE link-update result, storno on failure.
  Both supplier-invoices/route.ts (register) and supplier-invoices/[id]/
  credit/route.ts back-fill registration_journal_entry_id on the freshly-
  inserted SI/credit-note row, but were dropping the await result. A
  transient DB error there silently left the row with registration_-
  journal_entry_id=null even though the JE was live on the books — the POST
  response looked correct (it returned the JE id from the local variable)
  but every subsequent GET /supplier-invoices/{id} showed null. Both paths
  now capture the link-update error, storno the orphan JE via reverseEntry,
  then roll back the SI/credit-note row before returning SI_CREATE_FAILED
  / SI_CREDIT_FAILED with step='*_link'. Strict-mode atomicity restored.

P2 — mark-paid: dry-run paid_at format alignment.
  Dry-run preview set `paid_at: paymentDate` (YYYY-MM-DD), but the live
  `.update()` writes `new Date().toISOString()` (full UTC timestamp). A
  caller validating both responses against the same regex would have been
  caught by the mismatch. Dry-run now mirrors the live shape.

P2 — ensureInitialized() finding dismissed as a false positive:
  lib/api/v1/with-api-v1.ts:52 already calls ensureInitialized() at module
  load. Every v1 route imports withApiV1 from that module, so the side
  effect runs on first import and caches. No existing v1 route (customers,
  invoices, transactions) imports ensureInitialized() directly — the
  pattern has been consistent across Phases 1-3 and the AP-world routes
  follow it.

Tests + build green: 3333 passing across 237 files, AP suite 36/36.

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

* fix(api): PR #467 round-3 — compliance swarm + swedish-compliance fixes

Both bots re-ran and converged on a set of substantive findings. Seven real
issues addressed; several recurring false positives + architectural
deferrals documented inline.

REAL FIXES (7)

1. credit: `remaining_amount` calc was nonsensical.
   `Math.max(0, remaining_amount - total)` was always ≤ 0 (since
   remaining ≤ total), forcing status to 'credited' regardless of paid
   state — but only via the clamp, not the logic. Both swedish-compliance
   and Compliance Swarm (OWASP V2.3 + SOC 2 PI1.3) caught this. A
   kreditfaktura nullifies the AP obligation on the original (BFL 5 kap
   5 §); refunds of already-paid amounts get a separate transaction.
   `remaining_amount: 0` and `status: 'credited'` unconditionally.

2. supplier-invoices register: VAT rate whitelist.
   `computeItemsAndTotals` accepted any float for `vat_rate`, silently
   booking an unrecognised rate into the registration JE → momsdeklaration
   Ruta 48 + INK2R. Now rejects with VALIDATION_ERROR (allowed_rates
   echoed) unless the rate is in `{0, 0.06, 0.12, 0.25}` (ML 2 kap 1 §).

3. mark-paid: `exchange_rate_difference` is required for non-SEK accrual.
   The pitfall docs warned about this but the code didn't enforce it. Without
   it the payment JE doesn't book the FX delta to 3960/7960 and AP carries
   a stranded 2440 balance after the bank line clears. Enforces with field-
   level VALIDATION_ERROR; pass `exchange_rate_difference: 0` if there's
   no rate movement.

4. suppliers PATCH: refuse on archived suppliers (BFL 7 kap 1 §).
   An archived supplier's name/address backs historical verifikationer; a
   post-archive PATCH would silently corrupt 7-year-retained räkenskaps-
   information. The handler now fetches the current row, refuses identifying-
   field updates when `archived_at IS NOT NULL`, and only permits the
   un-archive PATCH (`archived_at: null`).

5. supplier-invoices register: smart vat_treatment / reverse_charge default.
   The previous default of `'standard_25'` regardless of supplier_type left
   EU/non-EU supplier rows with metadata that didn't match the actual booking
   path (which uses `reverse_charge`). Now derives both fields from
   `supplier.supplier_type` when the caller omits them: foreign suppliers
   default to `reverse_charge: true` + `vat_treatment: 'reverse_charge'`.
   Explicit body values still win.

6. reverseEntry: static import (SOC 2 CC8.1).
   Replaced the three dynamic `await import('@/lib/bookkeeping/engine')`
   calls in orphan-storno error branches with a top-level static import.
   The dependency is now visible to SCA / tree-shake / static analysis.

7. Add `userId: ctx.userId` to every storno-failure log context (OWASP
   V16.1). The CAS-race + linkErr branches now consistently include the
   actor identity for security-relevant audit events.

TESTS (+6 new)

  - register: rejects non-Swedish vat_rate (whitelist) → 400
  - register: defaults reverse_charge=true + vat_treatment='reverse_charge'
    for eu_business suppliers
  - mark-paid: requires exchange_rate_difference for non-SEK accrual → 400
  - mark-paid: passes when exchange_rate_difference is explicitly 0
  - suppliers PATCH: refuses identifying-field edit when archived_at IS NOT NULL
  - suppliers PATCH: allows un-archive (archived_at: null) flip

AP suite 42/42 (was 36). Full suite 3339/3339 green (was 3333).

DISMISSED WITH RATIONALE

- swedish-compliance "credit-note amounts should be negative" — false read
  of the engine. `createSupplierCreditNoteEntry` calls `Math.abs()` on
  item amounts (line 421) and posts a reversing JE; the SI row carries
  positive amounts + `is_credit_note=true` as a deliberate data-model
  decision. Negating would break parity with the dashboard and the
  internal AP-ledger reporting.

- OWASP V8.2.1 cross-tenant via path — recurring false positive across
  Phases 2-4. `withApiV1` (line ~340-350) verifies `company_members`
  membership BEFORE setting `ctx.companyId` from the URL.

- OWASP V8.2.1 supplier_invoice_items company_id filter in
  rollbackCreditNote — the table has no `company_id` column;
  cross-tenant protection comes from RLS + the parent
  supplier_invoice_id scoping.

- OWASP V4.5 PATCH allowlist schema-derivation — known architectural
  deferral; centralising the field list against a Zod `.pick()` is a
  separate refactor.

- GDPR Art.5(1)(f) log/event field identifiers — RoPA / log-pseudonymisation
  is an org-wide privacy-eng concern, not a per-route fix.

- ISO 27001 A.8.15/A.8.16 non-blocking inserts — `supplier_invoice_payments`
  insert + event emit failures stay at warn-level for v1 to mirror the
  dashboard internal route. Promoting to error escalations + DLQ is a
  cross-cutting reliability project, not a route patch.

- SOC 2 CC6.3 segregation-of-duties — v1's API-key scope IS the boundary
  by design. Role-based separation between register / approve / pay is a
  v1.x feature, not a v1 surface bug.

- swedish-compliance reverse-charge gating in credit — the engine
  (`createSupplierCreditNoteEntry`) already gates the 2647/2645 reversal
  on `creditNote.reverse_charge` (line 437). Mirrors the registration
  engine.

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

* fix(api): PR #467 round-4 — BFL 5 kap 5 § + remaining compliance fixes

Compliance bots re-ran on round-3 (Compliance Swarm 13→12 findings,
Swedish-compliance fresh re-read). Five real issues addressed; the rest
are recurring false positives or architectural deferrals carried over
from earlier rounds.

REAL FIXES (5)

1. mark-paid: future payment_date rejected at the schema layer.
   BFL 5 kap 2 § requires bokföring to follow real cash movement;
   payment_date > today is a scheduling artefact, not an affärshändelse.
   Returns 400 VALIDATION_ERROR before the JE engine runs.

2. credit: drop user_id from SI_FULL_COLUMNS (GDPR Art.25).
   The original SI's `user_id` (its historical creator) is never used
   in the credit flow — the new credit-note row uses ctx.userId (the
   actor performing the credit). Don't fetch what you don't need.
   Also drops company_id from the select since it's already filtered.

3. supplier-invoices register: reverse-charge cross-field VAT check.
   For reverse-charge invoices the Swedish supplier doesn't charge VAT,
   the buyer self-assesses (ML 1 kap 2§ p.4b / 16 kap 6 § / 16 kap 13 §).
   If `reverse_charge=true` and ANY item has `vat_rate != 0`, return
   VALIDATION_ERROR — otherwise the engine would book ingående moms in
   Ruta 30 / 48 (BAS 2614 / 2645 / 2641) for an invoice that has no VAT
   to deduct.

4. rollbackSupplierInvoice + rollbackCreditNote: soft-mark, not delete.
   BFL 5 kap 5 § — rättelse av bokföringspost måste vara dokumenterad
   så att både den ursprungliga och den korrigerade noteringen är
   synliga. Hard-deleting the SI row on a mid-write failure destroys
   räkenskapsinformation even when the JE side (if any) is preserved
   via storno. Both rollback paths now UPDATE status='reversed' +
   reversed_at=now() — the SupplierInvoiceStatus enum already has
   'reversed' for exactly this case ("credit note whose journal entry
   was storno-reversed via Ångra kreditering" per the type comment).
   Trade-off: a retry with the same supplier_invoice_number will hit
   the unique-index conflict, so the caller picks a fresh number.

TESTS (+2 new)

  - register: rejects reverse_charge=true with non-zero item vat_rate
  - mark-paid: rejects future payment_date

Pre-existing eu_business reverse_charge test updated: item vat_rate
flipped from 0.25 → 0 to remain valid under the new cross-field check.

AP suite 44/44 (was 42). Full suite 3341/3341 green (was 3339).

DISMISSED (recurring or architectural)

- OWASP V8.2.1 cross-tenant via path — recurring false positive across
  Phase 2-4. withApiV1 verifies company_members membership BEFORE
  setting ctx.companyId from the URL.

- ISO A.8.3 approve-route TOCTOU — already mitigated. The UPDATE has
  `.eq('status', 'registered')` as a race guard; the pre-flight is for
  ergonomic error messages, not security.

- SOC 2 PI1.3 floating-point — project-wide convention is
  Math.round(x * 100) / 100 per CLAUDE.md. Diverging in one route would
  create a parity bug with the bookkeeping engine + dashboard. Settled.

- SOC 2 CC7.3 storno-failure alerting / ISO A.8.15 audit-log on success
  / SOC 2 CC6.1 test-fixture key / OWASP V2.2 status state-machine /
  V1.2.5 dynamic select-clause / V16 audit-log silent-failure / Art.25
  banking-field expand — all architectural deferrals that fit the
  webhook-hardening + scope-redesign work in Phase 6, not the v1 PR.

- swedish-compliance "credit-note original-number reference" — the
  `credited_invoice_id` FK is the structured back-reference; the
  document-rendering layer surfaces the original `supplier_invoice_-
  number` from there. Not a v1 surface bug.

- swedish-compliance "cash-basis credit-note vat_amount" — engine
  behaviour mirrored from the dashboard. Engine-layer audit, separate
  effort.

- swedish-compliance "active-supplier mutability broader than
  archived_at" — solving this requires snapshotting supplier identity
  onto each supplier_invoices row at registration (schema migration).
  Deeper architectural decision; tracking for Phase 4 follow-up
  alongside the journal-entries vertical.

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

* fix(api): PR #467 round-5 — strict schema + vat_treatment normalisation +
narrow BFL archive lock

Compliance bots re-ran on round-4. Most findings are recurring (V8.2.1
cross-tenant, PI1.3 floating-point, CC6.3 SoD) or the classic oscillation
pattern from the Phase 3 lessons: this round's Art.5(1)(f) flags userId in
storno error logs as PII exposure — but last round's V16.1 demanded I ADD
userId for audit attribution. Staying with audit attribution; the bot can
pick a side.

Three substantive findings addressed.

REAL FIXES (3)

1. V4.5 mass-assignment defense-in-depth on PATCH /supplier-invoices/{id}.
   The shared `UpdateSupplierInvoiceSchema` is consumed by the dashboard
   too, where Zod's default key-stripping is acceptable. The v1 route now
   wraps it in `V1PatchSupplierInvoiceSchema = UpdateSupplierInvoiceSchema
   .strict()` so any unknown key (e.g. `status`, `company_id`, `user_id`)
   returns 400 VALIDATION_ERROR instead of being silently dropped — even
   if the iteration allowlist downstream is later relaxed.

2. vat_treatment normalisation when reverse_charge resolves true.
   Caller could previously pass `vat_treatment: 'standard_25'` explicitly
   on an eu_business supplier, and the supplier-type-driven default would
   set `reverse_charge: true` while the metadata stayed as 'standard_25'.
   The engine books via the boolean (so JE is correct) but a downstream
   momsdeklaration / audit export reading `vat_treatment` would mis-
   classify. Resolution order is now: reverse_charge first, then
   vat_treatment forced to 'reverse_charge' if true; explicit overrides
   only stick when they agree with the resolved boolean.

3. Narrow archived-supplier PATCH lock to identifying fields only.
   The round-4 blanket lock on archived suppliers was too broad: BFL
   7 kap 1 § protects räkenskapsinformation — the fields verifikationer
   reference through the supplier join — but not internal notes or
   payment-config metadata. The check now only refuses PATCHes that touch
   {name, supplier_type, org_number, vat_number, address_*, banking_*}.
   Notes, default_payment_terms, default_expense_account, default_currency,
   email, and phone remain editable on archived rows.

TESTS (+3 new)

  - PATCH /supplier-invoices/{id}: rejects unknown body keys (strict schema)
  - POST /supplier-invoices: explicit vat_treatment='standard_25' is
    overridden when supplier_type drives reverse_charge=true
  - PATCH /suppliers/{id}: allows notes edit on archived supplier (BFL
    narrow scope)

AP suite 47/47 (was 44). Full suite 3344/3344 green (was 3341).

DISMISSED (recurring / settled / oscillating)

- OWASP V8.2.1 cross-tenant via path — recurring false positive 4 rounds
  running. withApiV1 verifies company_members membership BEFORE setting
  ctx.companyId from the URL.

- GDPR Art.5(1)(f) userId in error logs — direct contradiction of
  round-3's OWASP V16.1 finding which demanded userId be ADDED for audit
  attribution. Phase 3 lessons document this oscillation pattern
  ("swedish-compliance / compliance-swarm oscillate between rounds")
  and the correct response is to stay with the more security-positive
  position. Keeping userId on storno-failure logs for ledger-integrity
  attribution.

- SOC 2 CC6.3 segregation-of-duties — same as round-3. v1 design uses
  API-key scope as the boundary; role-based actor separation is Phase 6
  webhook + auth work.

- SOC 2 CC6.1 null-userId guard — redundant. withApiV1 short-circuits
  with 401 UNAUTHORIZED before invoking the handler when API-key
  validation fails (which is the only path that could leave ctx.userId
  unset).

- SOC 2 CC7.2 storno-failure alerting — architectural; webhook-bus +
  dead-letter is Phase 6 territory.

- SOC 2 / OWASP PI1.3 / V2.3 floating-point — project-wide convention
  per CLAUDE.md; the engine, dashboard, and v1 all use Math.round(x*100)/100.

- ISO 27001 A.8.33 test-fixture financial amounts — synthetic UUIDs +
  NODE_ENV=test guard already in place; "TEST-only" sentinel amounts
  would be cosmetic.

- OWASP V16.1 eventBus failure retry / DLQ — Phase 6 webhook hardening.

- swedish-compliance arrival_number gap risk — acknowledged in commit,
  bot itself says "no action required"; supplier_invoice_number retry
  behavior already in the rollback-comment doc.

- swedish-compliance vat_code cross-field — engine derives JE shape from
  `invoice.reverse_charge` (boolean), ignores item vat_code in the RC
  path. No surface-layer leak.

- swedish-compliance credit-note FX at today's rate — bot's reasoning
  inverted. The credit note REVERSES the original AP obligation; to net
  2440 to zero across the original-registration JE + credit-note JE, the
  SEK amounts MUST be copied from the original. FX rate at today's date
  applies at the bank-refund transaction side, not the credit-note
  registration.

- swedish-compliance KREDIT- prefix — dashboard parity. The
  `is_credit_note` + `credited_invoice_id` flags are the structured
  back-references; the prefix is cosmetic on the human-readable number.

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

* fix(api): PR #467 round-6 — overpayment guard + two-phase rollback +
SI_FULL_COLUMNS minimisation

Compliance Swarm trended down 12→9 findings, Swedish-compliance 6→5.
Three substantive items addressed; the rest are recurring false positives
or the userId-in-logs oscillation that round-5 already settled.

REAL FIXES (3)

1. mark-paid: reject overpayment up front (Compliance Swarm V2.3).
   Previously `Math.max(0, remaining - payment)` silently truncated an
   overpayment to a zero remaining_amount, while the JE engine booked the
   full payment_amount against 2440 — leaving an unaccounted overpayment
   on the AP ledger. Now refuses with VALIDATION_ERROR when
   `payment_amount > remaining_amount + 0.005` (half-öre tolerance for
   FX-rounding artefacts). Recovery hint points at :credit for
   over-billing and the transactions endpoints for refunds.

2. credit: trim SI_FULL_COLUMNS to fields actually read (Art.25(1)).
   The credit handler never reads notes, paid_at, payment_journal_entry_id,
   transaction_id, document_id, payment_reference, paid_amount,
   delivery_date, received_date, reversed_at, created_at, updated_at,
   exchange_rate_date, due_date — but the projection was fetching them
   all. SEK-conversion fields (subtotal_sek / vat_amount_sek / total_sek)
   ARE read (copied onto the credit-note row so the 2440 reversal nets),
   so they stay. Continues the round-4 user_id / company_id drop.

3. Two-phase soft-rollback (Swedish-compliance, BFL 5 kap 5 §).
   The bot caught a real misapplication: BFL 5:5 only kicks in once a
   verifikation has been COMMITTED. Pre-JE failures (items_insert,
   engine returning null because no fiscal period covers the date) are
   failed insertions, not bokföringsposter. Marking those rows
   `status='reversed'` with a null registration_journal_entry_id creates
   a dangling räkenskapsinformation entry that's harder to audit than a
   clean removal. Both rollback helpers now take a `journalEntryPosted`
   flag: pre-JE failures hard-delete (rows + items), post-JE failures
   keep the round-4 soft-mark + reversed_at behaviour. Call sites tagged
   per failure reason:

     items_insert        → false (hard-delete)
     no_fiscal_period    → false (hard-delete; engine returned null pre-write)
     registration_je     → true  (conservative; engine throw could be post-commit)
     je_link_failed      → true  (JE posted + already stornoed above)
     credit items_insert → false
     credit no_fiscal_period → false
     credit_journal_entry → true
     credit_race          → true

TESTS (+1 new)

  - mark-paid: rejects payment_amount > remaining_amount with VALIDATION_ERROR
    (no JE engine call)

AP suite 48/48 (was 47). Full suite 3345/3345 green (was 3344).

DISMISSED (with rationale)

- OWASP V8.2.1 cross-tenant via path — recurring across 5 rounds.
  withApiV1 verifies company_members membership BEFORE setting
  ctx.companyId from the URL. Fix-once decision in the wrapper, not a
  per-route concern.

- OWASP V4.5 strict schema (re-verification) — round-5 added
  V1PatchSupplierInvoiceSchema = UpdateSupplierInvoiceSchema.strict() +
  a test asserting {"status": "approved"} is rejected. The bot is
  re-flagging because it can't see the upstream schema in the diff;
  manually verified: UpdateSupplierInvoiceSchema only contains
  {supplier_invoice_number, invoice_date, due_date, delivery_date,
  payment_reference, notes}. No status / company_id / user_id field.

- GDPR Art.5(1)(f) userId in logs — same oscillation as round-4. Last
  round V16.1 demanded userId be ADDED for audit attribution; this
  round Art.5(1)(f) wants it REMOVED. Staying with audit attribution
  per the Phase 3 lessons doc's oscillation guidance.

- OWASP V16.1 / ISO A.8.15 / SOC 2 CC7.2 SIEM alerting on storno
  failure — architectural; Phase 6 webhook hardening.

- GDPR Art.25(2) supplier-expand banking fields default-on — same as
  round-4. A scope split (suppliers:read:sensitive) is a v1.x scope
  refactor, not a single-route patch.

- swedish-compliance VAT 0.06 date-aware validation (livsmedel 1 April
  2026) — needs livsmedel BAS classification (which BAS codes signal
  food) and date-aware lookup tables. Engine-layer concern; not
  achievable without engine changes. Documenting the 6% rate's temporary
  nature in the comment was the smaller fix already shipped in round-3.

- swedish-compliance SI_RESPONSE_COLUMNS missing reverse_charge — FALSE
  ALARM. `reverse_charge` IS present in the projection (line 264 of
  supplier-invoices/route.ts); the engine receives it correctly.

- swedish-compliance KREDIT- prefix — dashboard parity, dismissed
  rounds 3-5. The `is_credit_note` + `credited_invoice_id` flags are
  the structured back-references.

- swedish-compliance cash-basis credit-note ingående moms timing
  (ML 13 kap 27 §) — legitimate gap but engine-layer. The
  createSupplierCreditNoteEntry engine function handles accrual only;
  adding a cash-basis-already-paid branch would change engine
  semantics, divering from the dashboard. Tracking as a Phase 4 engine
  follow-up, not a v1 surface bug.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 20:16:27 +02:00
Mattsson 6c54f80a93 Bug/agi vacation submission (#468) 
* feat(vacation): add semesterersättning option for direct vacation compensation

* feat(vacation): enhance vacation rule tests for accurate salary calculations

* feat(vacation): add semesterersättning rule for direct vacation compensation

* feat(vacation): update vacation rule handling and add calculateVacationAccrual tests
 2026-05-13 19:15:31 +02:00
Jakob Wennberg a9c98da243 feat(api): Phase 3 — transactions + reconciliation vertical (#464) 
* feat(api): Phase 3 — transactions + reconciliation vertical

Closes out Phase 3 of the plan in one PR. After this, a 3rd-party agent
can fully manage a company's transaction ledger via the public API:
import bank data, walk the queue, categorize (manual / template /
counterparty / account-override), match payments to customer + supplier
invoices, reverse mistakes, and auto-reconcile the bank against the GL.

ENDPOINTS (12)

Reads:
  GET /transactions                          — cursor list, filters
  GET /transactions/{id}                     — detail
  GET /accounts                              — BAS chart, class filter
  GET /fiscal-periods                        — räkenskapsår list

Writes (single tx, idempotent + scoped):
  POST /transactions/{id}/categorize         — dry-run, CAS race guard
  POST /transactions/{id}/uncategorize       — dry-run, storno + reset
  POST /transactions/{id}/match-invoice      — storno conflicting JE,
                                                payment JE, link
  POST /transactions/{id}/match-supplier-invoice  — incl. FX diff handling

Writes (bulk, partial-success + all_or_nothing:true → 501):
  POST /transactions/ingest                  — up to 500 items
                                                (CSV + custom feeds)
  POST /transactions/batch-categorize        — up to 100 items

Reconciliation:
  POST /reconciliation/bank/run              — dry-run, applies matches
  GET  /reconciliation/bank/status           — health snapshot

All write surfaces mirror the dashboard's internal route compliance
behavior exactly — same engine functions, same Prong-B SI-match
suggestion intercept on categorize, same FX-diff handling on supplier-
invoice match, same optimistic-lock interlock on invoice status update.
No new bookkeeping primitives — every route delegates to the existing
`lib/bookkeeping/*` engine, `lib/transactions/ingest.ts`, and
`lib/reconciliation/bank-reconciliation.ts`.

SCOPES + ERRORS

Adds 12 entries to lib/auth/scopes.ts under transactions:read|write +
reports:read (accounts, fiscal-periods follow the same convention as
MCP tools). Adds 4 new error codes: TX_UNCATEGORIZE_NOT_BOOKED,
TX_UNCATEGORIZE_JE_NOT_POSTED, TX_INGEST_INSERT_FAILED,
TX_BATCH_CATEGORIZE_EMPTY.

TESTS

32 new integration cases across 5 suites:
  - transactions list / detail (4)
  - accounts + fiscal-periods (4)
  - categorize / uncategorize / match-invoice / match-supplier-invoice (9)
  - ingest + batch-categorize (7)
  - reconciliation run + status (5)
plus shared happy-path and edge cases (no-income, already-linked,
malformed body, scope rejection, dry-run shape).

Full suite green: 3270 passing (234 files). Build + lint clean.

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

* fix(api): address PR #464 review — Phase 3 hardening

Greptile P1 — cursor pagination broken in GET /transactions.
  encodeDefaultCursor was passed the YYYY-MM-DD `date` field, but
  decodeDefaultCursor's strict ISO 8601 timestamp regex rejected it,
  so every cursor decoded as null and the endpoint always returned the
  first page. Switched the cursor anchor to `created_at` (real ISO
  timestamp, total-orderable, unique within the company at the row
  insertion grain) and updated the sort to (created_at DESC, id ASC).
  The `date` column remains in every row + filterable via ?date_from /
  ?date_to. Updated the registry description to reflect the change.

Greptile P1 — JE soft-fall in match-invoice + match-supplier-invoice.
  When the payment journal entry creation threw (any non-
  AccountsNotInChartError), the catch block recorded the error string
  but execution CONTINUED, marking the invoice paid + inserting a
  payment row + linking the transaction with no GL entry. The dashboard
  internal route soft-fails here intentionally and surfaces a banner so
  the user can re-book; for the v1 surface a partial state is strictly
  worse than a clean failure to retry. Both routes now return:
    - INVOICE_PAID_BOOK_FAILED (match-invoice)
    - MATCH_SI_RECORD_PAYMENT_FAILED (match-supplier-invoice)
  before any state mutation. Removed `journal_entry_error` from both
  response schemas — strict mode means it can never be set on a 200.

Greptile P1 — `overdue` supplier invoices fail the optimistic lock.
  The early status guard accepted `overdue` as matchable, but the
  downstream `.in('status', ['registered', 'approved', 'partially_paid'])`
  excluded it, returning MATCH_SI_NOT_OPEN for a legitimately payable
  invoice. Added `overdue` to the optimistic-lock list.

Greptile P1 + Swedish-compliance — CAS-race orphan cancellation.
  Direct `.update({ status: 'cancelled' })` on the orphaned JE was
  silently blocked by enforce_journal_entry_immutability (the engine
  writes JEs as posted) and the `voucher_gap_explanations` row claimed
  the entry was cancelled when it wasn't. BFL 5 kap 5 § requires
  corrections via a reversing entry. Both /transactions/{id}/categorize
  and /transactions/batch-categorize now call `reverseEntry()` on the
  orphan; the storno pair keeps the verifikationsnummer series unbroken
  so the gap-explanation insert is no longer needed.

Greptile P2 + Swedish-compliance — hardcoded category on match-invoice.
  The dashboard internal route writes `category: 'income_services'` for
  every matched invoice payment, overwriting any prior categorization
  with a wrong BAS classification for goods sales / rental income.
  Fixed by preserving the existing transaction.category if set, only
  defaulting to `income_services` when the row had never been
  categorized before.

Compliance Swarm V2.4 — reconciliation date range guard.
  Added a 366-day cap on date_from / date_to via Zod refine. Longer
  reconciliations should be paged.

Greptile P2 — dry-run dedup limitation.
  Added a pitfall note documenting that the ingest dry-run only checks
  external_id-based dedup; content-based dedup (date+amount against
  already-booked rows) only runs in the live pipeline.

Swedish-compliance — BFL chapter typo on fiscal-periods registry.
  "BFL 6 kap" → "BFL 5 kap 2 §" (the löpande bokföring deadline).

Deferred (with rationale documented):
  - OWASP V8.2.1 cross-tenant via path: false positive — wrapper sets
    ctx.companyId from the URL after membership check (recurring across
    swarm runs).
  - OWASP V4.5 select('*') on transactions/invoices: same as Phase 2 —
    those rows feed engine functions that need the full shape.
  - OWASP V2.3 multi-write atomicity (match endpoints): would need a
    Postgres RPC; separate refactor.
  - Swedish-compliance kontantmetoden partial-payment status: same
    semantics as the dashboard internal route; engine-level decision
    out of v1's scope.
  - Greptile P3 `reversible: false` on uncategorize: technically
    correct (the storno itself isn't reversible via this verb).

Tests + build green: 3270 passing, lint clean.

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

* fix(import): distinguish network errors in the SIE upload step

Adds a dedicated 'network' errorType so the SIE import wizard surfaces
"Uppladdningen misslyckades" with a connectivity-focused remediation
instead of the generic 'parse' fallback (which suggested checking the
SIE file format — wrong direction when the issue is actually offline /
flaky upload).

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

* fix(api): address PR #464 swedish-compliance re-run findings

The Swedish-compliance bot edited its existing comment in place after
the prior fix push (so created_at filtering missed the re-run). The
re-run flagged 6 new substantive findings against the post-fix code.

Fix 1 — Orphan storno failure leaves an unresolved immutability gap
  (categorize + batch-categorize).
  When reverseEntry() on the CAS-race orphan fails, the orphan stays
  posted and untraceable. BFL 5 kap 5 § requires every correction be
  traceable. Both paths now insert a voucher_gap_explanations row in
  the catch branch flagging "automatisk storno misslyckades — manuell
  reconciliation krävs", so the orphan is logged at the audit-trail
  level rather than only in app logs.

Fix 2 — Period-lock pre-check (categorize + batch-categorize).
  enforce_period_lock and enforce_company_lock_date triggers block JE
  inserts on locked/closed periods, but Supabase surfaces those as a
  generic 500. Added a new lib/api/v1/check-period-lock.ts helper that
  performs the same check the trigger would (company-wide lock date,
  is_closed, locked_at), and both routes now return a structured
  PERIOD_LOCKED response (existing error code, 400) with reason +
  fiscal_period_id details before the engine call. Note: this is an
  ergonomics check (TOCTOU window between check and insert) — the
  trigger remains authoritative.

Fix 3 — Ingest dry-run now performs content-based dedup too.
  The earlier doc-only note was a compliance miss: an integrator
  relying on dry-run to confirm uniqueness could ingest duplicate
  affärshändelser, violating BFL 5 kap. The dry-run now runs BOTH
  external_id dedup AND content-based (date+amount-against-booked)
  dedup over the request's date range — same query the live pipeline
  uses. Pitfall doc updated accordingly.

Fix 4 — fiscal-periods response now carries duration_days +
  exceeds_18_months computed fields.
  An automated client (year-end wizard, audit tool) can spot a
  non-compliant period sequence (BFL 3 kap, 18-month cap) without
  re-implementing date arithmetic. 549-day cap (18 calendar months)
  is used to keep the comparison deterministic across leap years.
  First-year exceptions still require human judgment; the boolean is
  a flag, not a verdict.

Deferred (with rationale documented in commit, not retried):
  - uncategorize storno memo: reverseEntry() doesn't accept a reason
    parameter today and the JE-level back-reference exists already
    via reversed_by_id / reverses_id. Engine signature change is
    out of v1's scope.
  - VAT integrity check on partial payment in match-invoice: the
    behavior is fully delegated to createInvoicePaymentJournalEntry.
    The bot itself recommends auditing against the engine; that is
    an engine-layer concern and the dashboard internal route uses
    the same path.
  - 366-day reconciliation window (advisory): no statutory basis;
    operational guard.
  - match-supplier-invoice FX path against ML 8 kap 21–23 §
    (advisory): engine-layer concern.

Tests + build green: 3270 passing, lint clean. Touched-suite tests
(transactions, fiscal-periods, accounts, reconciliation) re-run; the
fiscal-periods test asserts the new derived fields.

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

* fix(api): PR #464 round-3 review fixes (re-run after period-lock + dedup)

Both compliance bots edited their existing comments in place after the
prior fix push. New findings against the post-fix code:

Fix — VAT account suppression too broad on account_override.
  categorize/route.ts dropped vat_lines for ANY class-2 override, but
  BAS class 2 includes the 26xx VAT clearing accounts themselves. Result:
  a user override TO a VAT account silently lost the auto-VAT line.
  Tightened to `account_class === 2 && !account_override.startsWith('26')`.
  The override-to-2440-leverantörsskulder case is unchanged (correctly
  drops auto-VAT); the override-to-2611-utgående-moms case now keeps the
  VAT line.

Fix — fiscal-periods 18-month cap uses calendar arithmetic.
  EIGHTEEN_MONTHS_DAYS = 549 was a generous approximation (18 calendar
  months span 540–549 days). Replaced with proper month-anchor math:
  start_date + 18 months computed via setUTCMonth-style year/month
  rollover, then `period_end > anchor` is the violation. Manual day-
  arithmetic on the year part avoids JS's clamp-overflow on Aug-31-style
  start dates. duration_days helper preserved for the response field.

Fix — match-invoice no longer hardcodes 'income_services'.
  When the transaction has no prior category, the route now leaves the
  field UNTOUCHED in the UPDATE (existing default 'uncategorized' or
  whatever was there persists). The response surfaces null for the
  uncategorized case so a caller can detect "needs human classification"
  without inspecting the DB. The auto-default to income_services was
  flowing into BAS 3001/3041/3530 selection mismatches and INK2R/SRU
  mis-reporting for goods/rental flows. Existing-category transactions
  still propagate their value.

Doc — accounts.ts BAS 5/6 description tightened.
  Was "5=other costs, 6=other costs" — both true but flatten distinct
  subgroups. Now spells out 5xxx (rents/supplies/services) and 6xxx
  (marketing/professional/IT) under övriga externa kostnader, with a
  pointer to the canonical BAS chart.

Deferred (with rationale documented):
  - voucher_gap_explanations in SIE export coverage: verification ask;
    SIE export audit is a separate task, not this PR's scope.
  - Dry-run dedup parity with full live pipeline: my dedup matches the
    live pipeline's primary checks (external_id + content date+amount
    against booked rows). Achieving exact parity would need refactoring
    lib/transactions/ingest.ts to expose a shared dedup helper.
  - FX sign convention in match-supplier-invoice: identical to the
    dashboard internal route; if the engine sign convention is wrong
    both surfaces are wrong. Engine-layer audit, not v1 surface.
  - OWASP V8.2.1 cross-tenant via path: recurring false positive — the
    wrapper sets ctx.companyId from the URL only AFTER company_members
    membership check.
  - V2.3 multi-write atomicity in match endpoints: would need a Postgres
    RPC; separate refactor.
  - check-period-lock TOCTOU on no_fiscal_period (advisory note): the
    engine's ensureFiscalPeriod helper creates an open period; if the
    transaction date sits in a historical gap, the engine creates the
    period unlocked. The trigger remains the authoritative gate.

Tests + build green: 3270 passing, lint clean.

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

* fix(api): PR #464 round-4 review fixes (compliance bot re-run)

The compliance swarm went from 20 → 10 findings after round-3, but the
swedish-compliance bot caught 5 issues my fixes introduced or didn't
fully cover.

Fix — VAT account suppression narrowed to BAS 2610–2649.
  My round-3 fix exempted any account starting with '26' from VAT-line
  suppression, but BAS 26xx includes 2650 (momsredovisningskonto) and
  2690 (diverse), neither of which is a moms-line account. Auto-VAT
  posted against 2650 would double-post on the moms reconciliation
  account. Tightened the exception to the 2610–2649 range (utgående
  + ingående moms accounts only).

Fix — exceedsEighteenMonths month-end overflow.
  My round-3 manual month math still passed `startD` raw to Date.UTC,
  which clamps Aug 31 + 18 months to Mar 3, making the cap LATER than
  the BFL 3 kap 1 § ceiling (false negative). Now clamps `startD` to
  the last valid day of the target month using `Date.UTC(year, m+1, 0)`.

Fix — ingest dry-run dedup float-key normalization.
  Built the content-dedup set from `${tx.date}|${tx.amount}` where
  amount is a JS number stringified directly — `-349.5` from JSON vs
  `-349.50` from a Postgres numeric round-trip miss-match. Normalized
  both sides to .toFixed(2). SIE imports commonly carry trailing-zero
  precision, so this would have caused the dry-run to under-report
  duplicates (a BFL 5 kap löpande-bokföring concern: an integrator
  trusting the dry-run could double-book affärshändelser).

Fix — CAS-race voucher_series fallback no longer files under 'A'.
  Both categorize and batch-categorize used `voucher_series || 'A'`
  for the voucher_gap_explanations row. If the orphan JE had no series,
  the gap would be indexed under series 'A' and missed by any series-
  specific audit query (BFL 5 kap 6 §). Now skips the gap row entirely
  when no series is set — the error log already captures the orphan
  for human reconciliation; filing under the wrong key is strictly
  worse than not filing.

Fix — match-invoice rejects kontantmetoden partial payments.
  Under kontantmetoden, utgående moms must be reported per actual
  receipt (ML 13 kap 8 §). The cash-method-partial branch was falling
  through to createInvoicePaymentJournalEntry (the accrual 1510/1930
  clearing path), which doesn't model the per-installment moms event.
  Rather than silently over-report moms, refuse with a VALIDATION_ERROR
  pointing the caller to either wait for the full payment or switch to
  faktureringsmetoden. Full cash-method payments still flow through
  createInvoiceCashEntry (the correct kontantmetod path).

Deferred (with rationale):
  - `uncategorize` resets journal_entry_id to null: dashboard parity;
    the JE-side back-reference (reversed_by_id / reverses_id) preserves
    the audit pair. Adding a separate reversal_journal_entry_id column
    on transactions is a schema change out of v1 scope.
  - OWASP V8.2.1 cross-tenant: recurring false positive.
  - OWASP V2.2 inline Zod filter schemas: structural consistency
    decision — kept in-route to match other v1 endpoints; a future
    refactor can centralize when it justifies the cost.
  - OWASP V16 add userId/companyId to storno-failure log: txLog
    already carries both via ctx.log.child; not changing call-site
    syntax for compliance theatre.
  - Engine-layer FX sign convention in match-supplier-invoice
    (advisory): identical to dashboard internal route.

Tests + build green: 3270 passing.

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

* fix(api): match-supplier-invoice storno conflicting JE before booking

The match-invoice route stornoes any conflicting auto-categorization JE
before posting the payment entry; match-supplier-invoice was missing
the symmetric guard. If a transaction was previously auto-categorized
(e.g. expense_office with a 5460/1930 entry), matching it to a supplier
invoice would post a second 2440/1930 entry while leaving the original
posted — two verifikationer for one affärshändelse, a BFL 5 kap 6 §
integrity violation. Storno-before-match now applies in both routes,
with the same fail-closed semantics (storno failure aborts before any
state change).

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 15:22:57 +02:00
Jakob Wennberg 07a7964e8d fix(supplier-invoices): guard against duplicate payment when bank tx already booked (#461) 
* fix(supplier-invoices): guard against duplicate payment when bank tx already booked

Two-pronged fix for a UX trap where a supplier invoice could be marked paid
even though the bank payment was already booked on 2440, creating a duplicate
verifikation.

Prong A — mark-paid duplicate guard: before booking, scan for an unlinked
outgoing bank transaction matching this supplier (merchant_name ILIKE) within
±2% / ±60 days. If found, return 409 SI_PAID_LIKELY_DUPLICATE with candidates
so the UI can offer "link existing" instead. Override via { force: true }.

Prong B — categorize match suggestion: when the user assigns 2440 directly on
a negative business transaction and an open supplier invoice from the same
supplier covers the same amount, return 409 TX_CATEGORIZE_SUGGEST_SI_MATCH
with candidates and route the user to match-supplier-invoice. Override via
{ confirm_no_match: true }.

Frontend dialogs added on the supplier-invoice detail page and the
transactions inbox. Partial payments skip the mark-paid guard (deliberate
action). Tests cover the 409 path, the override path, and the no-candidates
happy path on both routes.

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

* fix(supplier-invoices): apply PR review fixes to duplicate-payment guards

- Add `is_business = true` filter to mark-paid candidate query so private
  bank withdrawals don't surface as false-positive duplicates
- Escape LIKE wildcards (`%`, `_`, `\`) in both ILIKE patterns to avoid
  silent over-matching when a supplier/merchant name contains those chars
- Round paymentAmount and remaining_amount to 2 decimals before the
  partial-payment guard comparison to avoid float-equality fragility
- Require credit account to be in the 1xxx (bank/cash) series for the
  Prong B 2440 intercept so 2440 against clearing/equity accounts isn't
  misinterpreted as a supplier payment
- Extract DUPLICATE_AMOUNT_TOLERANCE_PCT (0.02) and
  DUPLICATE_DATE_WINDOW_DAYS (60) into a shared helper module with the
  LIKE-escape utility

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

* fix(supplier-invoices): broaden 244x match, audit log overrides, drop JE id from response

Second-round PR review fixes:

- Widen Prong B regex from /^2440$/ to /^244\d$/ so payments mapped to BAS
  sub-accounts (e.g. 2441 leverantörsskulder i utländsk valuta) also trigger
  the suggestion (swedish-invoice-compliance bot)
- Log a structured warning when force=true or confirm_no_match=true is honored,
  with the relevant context (amount, date, accounts) so the override is
  traceable per BFNAR 2013:2 kap 8 (behandlingshistorik)
- Drop journal_entry_id from the SI_PAID_LIKELY_DUPLICATE candidate response
  payload (data minimization, GDPR Art.5(1)(c)); the UI never rendered it

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

* fix(supplier-invoices): third-round PR review — date window on Prong B, length cap, VAT message

- Add the missing date window to the Prong B categorize candidate query
  (swedish-compliance bot): without it, an open invoice from years back can
  surface as a "match" for an unrelated bank transaction. Uses the shared
  DUPLICATE_DATE_WINDOW_DAYS against invoice_date.
- Cap supplier/merchant names to 200 chars before they enter escapeLikePattern
  (OWASP V1.2.5 / ISO A.8.28). Bounds DB work on pathological inputs.
- Log a structured warning when the mark-paid guard is skipped because the
  invoice has no resolved supplier name (BFL 5 kap 7 § — motpart should be
  identifiable; the absence is itself worth surfacing).
- Update the SI-match suggestion error and the matching UI copy to call out
  the actual compliance risk: a duplicate 244x posting double-deducts ingående
  moms (ML 8 kap 3 §), not just bookkeeping symmetry.
- Reword "Bokför på 2440 ändå" to "Bokför på leverantörsskulder ändå" now that
  the regex covers BAS sub-accounts 244x.

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

* fix(supplier-invoices): correct Prong B framing — duplicate verifikation, not VAT double-deduction

Latest swedish-compliance review correctly walked back the earlier
finding that asked for ML 8 kap 3 § VAT framing. Plain 244x
categorization via account_override does not include VAT lines (account
class 2), so the risk is a duplicate verifikation (BFL 5 kap 5 §), not
a double VAT deduction. Update both the structured error message and
the dialog body to reflect the actual mechanism.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 11:38:19 +02:00
Jakob Wennberg 01e99d3220 feat(api): v1 invoice PDF + customer bulk-create (Phase 2 PR-B-3) (#460) 
Closes out the Phase 2 invoices+customers vertical. After this PR, every
write/read the dashboard does on these two resources is reachable via the
public API.

GET /api/v1/companies/{companyId}/invoices/{id}/pdf
  Read-only application/pdf endpoint. Mirrors the dashboard's internal
  /api/invoices/[id]/pdf so a downloaded PDF is byte-equivalent across
  surfaces. Drafts render with the "faktura-utkast-<id-slice>.pdf"
  filename (preview before send is a legitimate workflow); sent invoices
  use "faktura-<number>.pdf"; credit notes use "kreditfaktura-<number>.pdf"
  and embed the original invoice's löpnummer per ML 17 kap 22–23§
  back-reference; proforma + delivery notes get their own prefixes.

  Error codes: INVOICE_PDF_RENDER_FAILED (500, new),
  INVOICE_SEND_COMPANY_SETTINGS_MISSING (404, reused — same condition,
  same remediation).

POST /api/v1/companies/{companyId}/customers/bulk-create
  Mirrors /invoices/bulk-create exactly: same `{ results, summary }`
  shape, same all_or_nothing: true → 501 NOT_IMPLEMENTED contract, same
  50-item cap, same sequential processing. Per-item rollback isn't
  needed (customer insert is a single row), but per-item 23505 →
  CUSTOMER_DUPLICATE_ORG_NUMBER failure surfaces in the results array
  without echoing org_number (GDPR Art.5(1)(c): for sole traders
  org_number IS the personnummer). VIES validation runs per item,
  best-effort — a timeout leaves vat_number_validated=false but does
  NOT fail the item.

Registry: extended EndpointDefinition.response with an optional
  `contentType` field so the OpenAPI generator can emit
  `format: binary` schemas for non-JSON responses. The PDF endpoint is
  the first consumer; future binary endpoints (SIE export, ICS feeds)
  use the same hook.

Scope catalogue: added GET .../pdf → invoices:read,
  POST .../customers/bulk-create → customers:write.

Tests: 14 new integration cases (7 for PDF: sent / draft / credit-note
filename, 404, render-error 500, non-UUID 400, scope rejection; 7 for
customer bulk-create: happy path, dup-org error masking, max-50 cap,
all_or_nothing 501, dry-run preview, empty array, scope rejection).
Suite green: 3232 passing. Build + lint clean.

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 10:53:51 +02:00
Mattsson 64e6aa67a7 Fix/minor UI fixes (#459) 
* feat(settings): add option for company name position in invoice PDF

* feat(migrations): add backfill for VAT account labels to correct bad seed data

* feat(migrations): add backfill for VAT account labels to correct bad seed data

* fix(ui): improve accessibility for company name position toggle in PDF settings
 2026-05-13 10:45:08 +02:00
Jakob Wennberg 37ccda5cad feat(api): v1 invoice :send + bulk-create (Phase 2 PR-B-2b-3 + PR-B-2c) (#458) 
* feat(api): v1 invoice :send + bulk-create action verbs (Phase 2 PR-B-2b-3 + PR-B-2c)

Combined chunk: ship the full :send pipeline and partial-success bulk
creation in one PR, plus include the dangling /reset-password middleware
fix that completes PR-455's password-recovery flow.

POST /api/v1/companies/:companyId/invoices/:id/send
  Full send pipeline mirroring the internal route, hardened for the public
  API surface: email-configured check, draft-only guard, cancelled /
  delivery-note / credit-note / missing-moms_ruta rejections, customer
  email check, company-settings fetch, F-series invoice-number allocation
  (atomic at :send per ML 17 kap 24§ p.2, not at draft create), preflight
  PDF render before number consumption, final PDF render, email send,
  point-of-no-return status flip, BFL 5 kap journal entry, document
  archival, invoice.sent event emit. Post-send failures (journal entry,
  archive) surface via a `warnings` array rather than failing the response
  — the invoice IS sent at that point. Dry-run validates the pipeline +
  preflight PDF without allocating a number or hitting the provider.
  Error codes: INVOICE_SEND_EMAIL_NOT_CONFIGURED (503),
  INVOICE_SEND_NO_CUSTOMER_EMAIL / _CANCELLED /
  _COMPANY_SETTINGS_MISSING (400), INVOICE_UPDATE_NOT_DRAFT (409),
  INVOICE_SEND_PDF_RENDER_FAILED / _NUMBER_ASSIGN_FAILED (500),
  INVOICE_SEND_PROVIDER_FAILED (502).

POST /api/v1/companies/:companyId/invoices/bulk-create
  Batch create up to 50 invoices in a single call, sequential processing,
  partial success: `{ results: [{ ok, request_index, data?, error? }],
  summary: { total, succeeded, failed } }`. Per-item rollback on items
  insert failure (delete the parent invoice row). Emits invoice.created
  per success. Dry-run wraps results in a preview without inserting.
  `all_or_nothing` is accepted but reserved for a future PR.

lib/supabase/middleware.ts
  Add /reset-password bypass before the authenticated-user redirect so
  password-recovery sessions don't bounce to '/'. This should have landed
  in PR-455 — the `git add 'app/(auth)'` filter missed the middleware
  file at lib/. Without this the recovery email link silently fails for
  the recipient.

Tests: 14 new integration tests across both routes (happy path,
provider failure, scope rejection, draft-only guard, dry-run shape,
bulk partial-success, max-50 enforcement, validation error). Full suite
green (3207 passing, 1 unrelated pre-existing pg-real failure).

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

* fix(api): address PR #458 review — :send + bulk-create hardening

Greptile P1: silent zero-row update after email delivery.
  PostgREST returns { error: null } on 0-row UPDATEs. The post-email
  status flip used `.eq('status', 'draft')` as an optimistic lock but
  never inspected the row count, so a concurrent state change (race,
  double-send from another session) would leave the DB row in 'draft'
  while the response claimed 'sent' and the email was already gone.
  Fix: `.select('id')` after the update and check `flipRows.length`;
  on 0-row miss, push STATUS_UPDATE_FAILED warning AND change the
  response status to 'draft' so the caller can reconcile.

Greptile P1: re-read error swallowed; invoice_number could vanish
  from the response.
  After ensureInvoiceNumber, the re-read query destructured only `data`,
  silently dropping `error`. A transient connection failure would leave
  `numbered` null and `finalInvoiceNumber` undefined; JSON serialization
  would then omit the field, violating the documented response schema.
  Fix: capture `reReadErr`, log a warning, fall back to typed.invoice_number
  (which was just written by the RPC and is authoritative in-memory).
  Apply the same fallback at the top-level `ok()` call.

Greptile P2 + Compliance Swarm V2.3 + Swedish-compliance kreditfaktura:
  reject credit notes from :send.
  The :credit endpoint creates credit notes atomically in 'sent' state
  with their own number — there is no v1 path that produces a draft
  credit note, so reaching :send with credited_invoice_id set is misuse
  or manual DB editing. Allowing it would assign an F-series number to
  a kreditfaktura (ML 17 kap 22–23§ require a distinct kreditfaktura
  series and a back-reference that this route would not enforce). Fix:
  reject with VALIDATION_ERROR pointing at /credit. Removes a stretch
  of dead code (originalInvoiceNumber lookup, kreditfaktura filename
  branch) that can never execute now.

Greptile P2: all_or_nothing: true silently treated as false.
  A caller asking for atomic semantics must not get partial-success
  behaviour with no runtime signal. Fix: reject with new
  NOT_IMPLEMENTED error (501) plus a details.field pointer. Schema
  still accepts the flag for forward compatibility once a DB-side RPC
  ships. New error code added to lib/errors/structured-errors.ts.

Tests: 3 new integration cases (credit-note rejection, status-flip
no-op warning, all_or_nothing 501). Suite green: 3218 passing.
Build clean, lint clean.

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

* fix(api): PR #458 follow-up — defense-in-depth + comment precision

OWASP V8.2.1 (bulk-create): use DB-returned customer.id at insert time
  instead of input.customer_id. The .eq() pair already enforces company
  scoping at fetch, but echoing the trusted value from the query makes
  the guarantee explicit at the call site and immune to refactoring
  drift. Same change in the dry-run preview shape.

Swedish-compliance wording: the credit-note rejection comment now
  spells out BOTH ML 17 kap 22–23§ requirements — distinct kreditfaktura
  series AND explicit back-reference to the original invoice's
  löpnummer — so any future v1 path that does support credit-note send
  starts from a complete spec.

Company-settings select: kept select('*') with an explanatory comment
  rather than enumerating columns. The InvoicePDF template consumes the
  full CompanySettings shape; a partial allow-list risks silently breaking
  rendering, and the table has no sensitive columns today (API tokens,
  billing data live in scoped tables). Documents the trade-off so the
  next reviewer doesn't re-litigate.

Deliberately not changed:
  - Math.round → Math.trunc on VAT öre: CLAUDE.md mandates Math.round
    project-wide; unilateral deviation here would diverge from the
    bookkeeping engine and POST /invoices.
  - 207 Multi-Status on partial post-email failures: gnubok's convention
    is warnings[] in the 200 envelope; a per-route status divergence
    would break the response contract clients rely on.
  - Wrapper membership double-check (OWASP V8.2.1 send route): the
    withApiV1 wrapper sets ctx.companyId from the URL after the
    membership check — recurring false positive in this swarm.

Tests + build + lint clean. 17/17 in the touched suites.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 10:23:42 +02:00
Mattsson 7738f286af feat(settings): add toggle for displaying company name on invoice PDF… (#457) 
* feat(settings): add toggle for displaying company name on invoice PDF header

* fix(migrations): rename duplicate-timestamped migration to unique version

Two migrations shared timestamp 20260513120000, causing schema_migrations
PK collision (SQLSTATE 23505) on apply. Bump the VAT seed migration to
20260513120100 so both insert cleanly.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 09:33:06 +02:00