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Mattsson a652dcae1a Skv/e2e overview (#515) 
* feat(agi): refactor AGI XML generation and data handling

- Remove deprecated AGI field codes from field-codes.ts.
- Update generate-declaration.ts to include new employee fields and handle absence data with stable specification numbers.
- Enhance XML generation in xml-generator.ts to support new flags for housing benefits and adjusted benefits.
- Introduce new database migrations to support:
  - `removed_from_agi` flag for tombstoning individuppgifter.
  - `benefits_adjusted` flag for tracking adjustments to benefits.
  - `franvaro_specifikationsnummer` for stable absence event identification.
  - `housing_benefit_type` to differentiate between housing benefit types.

* feat: Implement strict validation for AGI employee data and introduce pre-flight validation schemas

- Added Zod schemas for validating employee data in AGI declarations to ensure all required fields are present and correctly typed, preventing silent errors during processing.
- Introduced AGI pre-flight validation schemas for Skatteverket endpoints to validate individual and head unit submissions before sending to the API.
- Created a new audit log table for tracking all outbound calls to Skatteverket, ensuring compliance and traceability for AGI and moms submissions.
- Implemented advisory locks in the database to manage concurrent updates to absence specification numbers, enhancing data integrity.
- Added compliance documentation for GDPR processing activities related to AGI and moms submissions, detailing data handling and retention policies.

* feat: Extend DELETE RLS policy to protect 'declined' signatures in årsredovisning

* fix: Update date handling in salary absence migrations to use immutable year-month key

* fix: Update SELECT policy in skatteverket_api_audit_log to use IN clause for company_id

* feat: Add skatteverket_api_audit_log and salary_absence_franvaro_audit tables with RLS policies and immutable triggers
 2026-05-17 23:52:49 +02:00
Jakob Wennberg f829c96d8b fix(sie-import): accept tab as field separator (Bollbok exports) (#513) 
* fix(sie-import): accept tab as field separator (Bollbok exports)

The SIE 4 spec allows either space or tab between fields, but
splitSIELine() only treated space (0x20) as a separator. Bollbok
exports tab-separated lines for every record except #RAR, which
silently swallowed all #IB / #UB / #KONTO / #KTYP / #VER / #TRANS
records — imports appeared empty even though the file was well-formed.

Also adds a parser-side diagnostic that emits a warning when raw #IB
or #VER lines are present in the input but parsing produced none. The
previous silent failure is how this bug stayed hidden; the warning
gives the import preview something visible to surface next time.

Verified against two real reproducer files (Sean / Erik Hellqvist):
  erik h 2025.SE (UTF-8): 166 accounts, 66 IB, 4 UB, 11 RES, 95 vouchers, 198 TRANS.
  erik h 2026.SE (CP437): 166 accounts, 66 IB, 4 UB, 0 vouchers.
Both now parse with zero warnings/errors.

Tests:
  + 8 Bollbok-shape tab-separated fixtures (2025 + 2026 quoting variants).
  + 4 silent-failure diagnostic-warning tests.
  All 74 sie-parser tests pass; 155/155 in lib/import; 64/64 downstream callers.

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

* fix(sie-import): address PR #513 review — strip #KTYP quotes, suppress redundant aggregate warning

Two non-blocking P2 findings from Greptile review on PR #513:

1. #KTYP handler stored fields[2] directly, so Bollbok 2026 exports
   (#KTYP\t1510\t"T") stored '"T"' with literal quotes instead of 'T'.
   Latent defect — accountType is unused downstream today, but my tab-
   separator fix made the quoted-value path reachable. Now routes through
   parseStringField so both Bollbok 2025 (unquoted T) and 2026 (quoted "T")
   land as 'T'.

2. The aggregate "kontrollera fältavskiljare och teckenkodning" warning
   fired alongside per-record 'error'-severity issues for malformed #IB /
   #VER records, producing a misleading hint when the parser had already
   pinpointed the structural problem. Now suppressed when an error-severity
   issue with the same tag already exists.

Test coverage:
  + accountType asserted to be 'T' (not '"T"') in both 2025 + 2026 shapes.
  + VER aggregate-warning test now uses #VER lines without { } blocks
    (silent loss, no per-record error) — the canonical case the diagnostic
    is designed for.
  + New suppression test: bare #VER produces per-record errors AND the
    aggregate warning is absent.

75/75 sie-parser tests pass; 156/156 in lib/import.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-17 16:55:17 +02:00
Jakob Wennberg 831920fede fix(arcim): allow Fortnox re-sync to replace prior SIE import per fiscal year (#512) 
* fix(arcim): allow Fortnox re-sync to replace prior SIE import per fiscal year

A user reported a sync failure when retrying Fortnox after adding more
verifications:

  Import failed: Failed to create pending import record:
  duplicate key value violates unique constraint
  "sie_imports_company_id_file_hash_active_idx"

Root cause: Fortnox embeds the export-time #GEN date in every SIE export,
so the file hash always differs between syncs. The wizard's hash-based
duplicate detection treated each sync as a brand new file, but the engine
still rejected the insert because the per-period import slot was held by
the prior 'completed' row.

This change reframes Fortnox re-sync as a replace operation rather than a
fresh import:

- New executeSIEImport option `onExistingPeriod: 'block' | 'replace'`.
  Manual SIE upload at /api/import/sie keeps default 'block' (current
  behavior, no regression). The Fortnox /import-sie endpoint passes
  'replace', which runs replaceSIEImport on any overlapping completed
  import before insert. Imported journal entries from the prior import are
  cancelled per BFL 5 kap 5§; user-created entries (manual, transaction,
  invoice) are untouched.

- /sie-data switches from hash-based to period-based duplicate detection
  and returns previousImport metadata per fiscal year.

- Wizard drops the alreadyImported skip filter, surfaces an amber callout
  in the confirm dialog listing fiscal years that will be replaced, and
  shows "ersatte N tidigare importerade verifikationer" per year.

- createPendingImportRecord translates 23505 partial-index violations to
  a clear Swedish recovery message instead of leaking the raw constraint
  name.

- cleanupStaleImportRecords drops the 1-hour age gate and also cleans
  status='mapped' orphans. SIE imports are single-flight per company so
  the gate just made legitimate retries fail.

- After replace, the fiscal_periods row's opening_balances_set and
  opening_balance_entry_id are cleared (only when they pointed at the
  cancelled prior IB entry), so the new IB import isn't skipped.

Schema-drift migration captures the partial unique index
sie_imports_company_id_file_hash_active_idx that already exists in
production (added out-of-band) and drops the now-superseded plain
sie_imports_company_id_file_hash_key constraint. Both statements are
idempotent — verified no-op against production.

Tests: new pg-real test covers the partial index admit-replaced
semantics, source_type='import'-only cancellation in replace_sie_import,
and the post-replace insert path.

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

* fix(arcim): address PR review — restore 5-min cleanup gate, fix test source_type

Greptile P2: `cleanupStaleImportRecords` was deleting `pending` rows
unconditionally, which could wipe a concurrent in-flight import in
another tab/session. Restored a 5-minute age gate (long enough for any
normal interactive import, short enough that legitimate retries after
a crash still succeed). Also dropped `mapped` from the cleanup — it is
defined in SIEImportStatus but no code path writes it, so including it
was both unnecessary and added the concurrent-session risk Greptile
flagged.

pg-real test: insertPostedEntry used `source_type='transaction'` which
is not a valid value per the journal_entries_source_type_check
constraint (migration 20260516060000). Switched to `'bank_transaction'`
— the actual source_type emitted when a user categorizes a bank
transaction in gnubok.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-17 16:25:43 +02:00
Jakob Wennberg f98ffee145 feat(bokslut): Phase 8 — make årsredovisning Bolagsverket-fileable (#511) 
* feat(bokslut): Phase 8 — make årsredovisning Bolagsverket-fileable

Closes most of the deferred items from PR #509 review. The ÅR PDF is now
an honest draft a user can take to Bolagsverket: it includes the fastställe-
intyg page ÅRL 8 kap 3 § requires, the K2-mandatory aktiekapital note, and
the narrative edits actually survive a refresh.

Narrative persistence (replaces the round-1 URL-query-param carry)
- New table arsredovisning_narratives (UNIQUE per fiscal_period_id, length
  caps matching the API schema, RLS + updated_at trigger).
- narrative-service.ts: getNarrative / upsertNarrative.
- /api/.../arsredovisning/narrative GET + POST. POST does an explicit
  period-ownership pre-check before the upsert.
- buildArsredovisningData loads persisted narrative as override layer
  (caller-supplied overrides → persisted → boilerplate).
- ÅR page replaces the URL-query-param hack with a Spara button + saved
  indicator. The PDF download URL is plain again — no narrative content
  in access logs, browser history, or CDN logs.
- PDF route stops parsing description/events/disposition query params.
  Also closes the GDPR Art.25(1) finding the bot flagged in PR #509.

Fastställelseintyg PDF page
- New 7th page in ArsredovisningPDF after Underskrifter. Carries the ÅRL
  8 kap 3 § attestation text + the resultatdisposition + a signature slot.
- Without this page Bolagsverket rejects the filing — flagged in the round-2
  Swedish review on PR #509.

K2 aktiekapital note + framework guard
- buildK2Noter now takes entityType. Note 1 only claims K2 when the
  company is an AB; non-AB gets a generic principles statement so we
  don't falsely assert a framework. Future K3 election will flip this
  branch when it lands.
- New aktiekapital note (required K2 note for AB per BFNAR 2016:10 ch.18).
  Reads aktiekapital / antal_aktier / kvotvärde from company_settings;
  emits a "saknas — komplettera under Inställningar" placeholder when
  missing.

Manual "Mark as signed" PATCH + UI button
- New PATCH /signatures/[signatureId] — flips pending → signed (manual
  / paper flow) or pending → declined. Real BankID wiring is Phase 9 and
  will use the same markSignatureSigned helper with the BankID callback
  as the trigger.
- ÅR page renders a "Markera som signerad" button on every pending row.

Small cleanups all flagged in PR #509 reviews
- AccrualProposal.reverses_on type: '' → null. The future accrual-reversal
  cron will filter `reverses_on IS NOT NULL`; an empty string would
  silently match.
- ArsredovisningData.company.sate → city. The typo carried into the type
  in earlier phases; renaming now before any external consumer takes a
  dependency.
- signer_name CHECK length 200 at storage layer (matches the API .max(200)
  added in PR #509 round-2 — GDPR Art.25.2 belt-and-braces).
- Soliditet equity filter now has a code comment explaining the K2 vs K3
  branch the bot wanted documented for the future K3 migration.

Explicit follow-ups (each merits its own focused PR):
- Real BankID signing — needs provider choice + polling + QR. Phase 9.
- Accrual reversal cron — auto-flip 17xx/29xx accruals on Jan 1 of next FY.
- Medelantal anställda proper annual average — needs salary-run aggregation.
- Vacation avgifter age-tier split (10.21 % for 67+) — needs upstream
  vacation-liability report to expose age.
- K2 noter expansion (lån till närstående, eventualförpliktelser detail).

Verification
- 94 unit tests pass (bokslut + MCP subsets)
- Zero typecheck errors on any touched file
- Zero lint errors on any touched file
- Migration 20260517140000 applied to remote Supabase via MCP

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

* fix(bokslut): address PR #511 round-1 — 3 P1s + 3 real concerns

3 P1s from Greptile (all real bugs):

- entityType default reintroduced the K2 false-assertion. build-data.ts
  defaulted `entity_type ?? 'aktiebolag'`, which means every unconfigured
  company would still claim K2 in Note 1 — exactly the false-assertion the
  framework guard was added to prevent. Now defaults to 'unknown' and the
  guard treats that as not-K2. New warning surfaces in the data so the UI
  can prompt the user to fill in företagsform.

- Signatures PATCH ignored the URL fiscal-period id. The route destructured
  `id` from params but never used it as a filter, so PATCH /periods/A/
  signatures/SIG_FROM_B succeeded silently — broken REST contract + IDOR
  across periods. Rewrote the handler to do a single UPDATE with all four
  filters: id, company_id, fiscal_period_id, status='pending'. Missing row
  returns 409 SIGNATURE_INVALID_TRANSITION instead of silent 200.

- Signatures state-machine guard was missing. Without status='pending' in
  the WHERE clause, an already-signed signature could be flipped back to
  declined (or vice-versa). Now part of the consolidated UPDATE above.

3 real concerns:

- Narrative GET lacked ownership pre-check. POST already had it; mirroring
  on GET so a valid JWT for company A can't probe / enumerate company B's
  period IDs through the narrative endpoint.

- Narrative POST lacked period-lock check. BFL 5 kap 5 § makes
  räkenskapsinformation immutable after filing — editing the
  förvaltningsberättelse on a closed/locked period now returns
  PERIOD_LOCKED.

- Aktiekapital placeholder text would land in Bolagsverket-filed PDF body.
  When aktiekapital fields are missing, the note now omits entirely and a
  warning surfaces in the ArsredovisningData.warnings array — the UI flags
  it pre-download with a "Innan inlämning till Bolagsverket" list. Same
  surface picks up the entityType=unknown and entityType=non-AB warnings.

Plus 2 schema improvements from Swedish review:

- AGM date persistence. Fastställelseintyg date was a literal "____" blank,
  defeating the point of a generated PDF. New agm_date column on
  arsredovisning_narratives + UI date input + PDF now renders the saved
  date. When missing, the warning surface flags it.

- Composite UNIQUE constraint on (company_id, fiscal_period_id) instead of
  just fiscal_period_id. UUIDs don't collide across tenants in practice
  but the constraint should match the tenant boundary so a logic error in
  onConflict resolution can't write to another company's row. Migration
  20260517160000 drops the old constraint and adds the composite.

Verification
- 94 unit tests pass
- Zero typecheck errors on any touched file
- Zero lint errors on any touched file
- Migration 20260517160000 applied to remote Supabase via MCP

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

* fix(bokslut): address PR #511 round-2 — 5 real concerns + BFL/GDPR conflict

5 real concerns from the round-1 bot re-eval:

- Narrative SELECT * leaked user_id to the frontend. getNarrative and
  upsertNarrative now project an explicit NARRATIVE_API_COLUMNS list
  (id, company_id, fiscal_period_id, narrative fields, agm_date, updated_at).
  user_id and created_at stay server-side. NarrativeRow type updated to
  match. Closes Art.25.2 + 2× A.8.3.

- agm_date validated only as YYYY-MM-DD regex. '2024-13-99' passed Zod
  and surfaced as a Postgres 500 instead of a 400. Added a refine() that
  parses with new Date() and confirms ISO round-trip equality, so invalid
  calendar dates return a clean structured-error.

- agm_date had no range check. ÅRL 8:3 → 7:10 §§ requires the AGM to be
  held after period end and within 6 months for privat AB; build-data
  warnings now flag agm_date <= period_end (impossible) and agm_date >
  period_end + 6 months (deadline). Warning surface in the UI already
  picks these up from the existing list.

- Fastställelseintyg signer label "Styrelseledamot / VD" conflated
  legally distinct roles per ÅRL 8:3 → 6:6-7 §§ — a VD without board
  membership cannot sign. Label is now "Styrelseledamot (närvarande vid
  stämman)" and the body text references the AGM's resolution
  ("stämmobeslutet") rather than the board's proposal — the AGM votes,
  and it is the vote that must be certified.

- Aktiekapital warning suppressed for entityType='unknown'. The maybeAb
  branch in buildK2Noter now fires for both 'aktiebolag' and 'unknown'
  so an unconfigured company that's actually an AB still gets prompted
  to fill in aktiekapital before filing. Note body stays omitted when
  fields are missing; only the warning surfaces.

BFL × GDPR conflict (new migration 20260517180000):

- Both arsredovisning_narratives and arsredovisning_signature_requests had
  user_id with ON DELETE CASCADE → auth.users. BFL 7 kap 1 § requires
  räkenskapsinformation to be retained for 7 years; GDPR Art.17 erasure
  or membership revocation would silently delete filed årsredovisning
  narrative + BankID signature evidence. BFL wins for filed financial
  records — user_id is now nullable with ON DELETE SET NULL on both
  tables. The company FK keeps its CASCADE (company deletion takes its
  räkenskapsinformation with it; that's a separate workflow).

Deliberately not chasing on this round:
- ISO A.8.12 historical PDF query-param logs — process item for the risk
  register, not code (the leak path is closed in this PR's first commit).
- "Collapse the two narrative migrations" — both already shipped to
  remote and merged; the interim window is in the past.
- "user_id on row vs separate audit log" — architectural debate; tracked
  but out of scope for this PR.
- Multi-signer fastställelseintyg + DB-level period-lock trigger — bigger
  scope, each merits a focused follow-up.

Verification
- 89 unit tests pass
- Zero typecheck errors on any touched file
- Zero lint errors on any touched file
- Migration 20260517180000 applied to remote Supabase via 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>
 2026-05-17 15:38:36 +02:00
Jakob Wennberg fd4274787c feat(bokslut): Phases 4-7 — accruals + årsredovisning + EF + MCP tools (#509) 
* feat(bokslut): Phases 4-7 — accruals + årsredovisning + EF + MCP tools

Builds on the Phase 1-3 PR (#508). Same K2-AB scope decisions hold (iXBRL
deferred, K3 deferred, koncernredovisning out of scope) — what ships:

PHASE 4 — Periodiseringar
- lib/bokslut/accruals/accrual-detector.ts: auto-proposes the vacation-
  liability change (delta on 2920 against 7090 + 31,42 % avgifter on
  7519/2940) by reading lib/reports/vacation-liability.ts. Manual prepaid
  (17xx) / accrued (29xx) / audit-fee builders for entries the heuristic
  can't derive — supplier-invoice service_period detection is deferred
  until the data model grows the field.
- /api/bookkeeping/fiscal-periods/[id]/accruals (GET + POST) — posts each
  accrual as a separate manual-source journal entry with the next-day
  reverse date embedded in the description.
- New AccrualsStep wizard step between Preflight and Dispositions.
- Auto-reversal cron is follow-up infra; for now reverses_on is metadata
  + a visible UI badge.

PHASE 5 — Årsredovisning PDF + signing
- lib/bokslut/arsredovisning/{types,build-data,arsredovisning-pdf,signature
  -service}: pre-fills flerårsöversikt from prior 3 fiscal periods, eget-
  kapital-förändring from journal data, K2-minimum noter with
  avskrivningstider auto-derived from the asset register and medelantal
  anställda from the employees table. PDF via @react-pdf/renderer mirroring
  the income-statement/pdf pattern.
- Migration 20260516170000: arsredovisning_signature_requests with RLS,
  signed-immutability trigger, and DELETE policy that blocks signed rows.
  Signature-service exposes list/create/markSigned/isFullySignedOff.
- BankID call itself is not wired here — the table + service make the
  request layer available so a follow-up can hook lib/auth/bankid.ts to the
  sign action without rework.
- /api/.../arsredovisning (data + pdf + signatures) endpoints.
- /bookkeeping/year-end/arsredovisning page with editable narrative,
  flerårsöversikt table, signer slots, PDF download, and Bolagsverket
  Mina Sidor link. Explicit warning about the FY2026 iXBRL mandate.

PHASE 6 — Enskild firma NE-bilaga UI
- lib/bokslut/enskild-firma/{egenavgifter,rantefordelning,periodiseringsfond
  -ef,expansionsfond}-calculator.ts. All declaration-only — never produce
  a journal entry. Egenavgifter 28,97 % / pensionärssats 10,21 % / passive
  SLP 24,26 %, schablonavdrag 25/10/20 %. Räntefördelning SLR+6 / SLR+1
  with the -500 000 negative threshold. P-fond EF cap 30 % (vs 25 % för
  AB). Expansionsfond 125,94 % av kapitalunderlag, 20,6 % skatt.
- EfDeclarationSection mounted inside DispositionsStep when entity_type is
  enskild_firma — live recompute as the user adjusts kapitalunderlag,
  prior-year amounts, p-fond desired, expansionsfond change. Each card
  shows the NE-bilaga ruta the number lands in. NE-bilaga preview link.

PHASE 7 — Agent-native MCP tools
- gnubok_propose_dispositioner: read-only AB dispositions proposal
- gnubok_propose_accruals: read-only accruals proposal
- gnubok_propose_annual_depreciation: read-only depreciation per asset
- gnubok_post_annual_depreciation: stages depreciation commit (high-risk)
- gnubok_preview_arsredovisning: structured K2 ÅR preview
- gnubok_preview_ef_declaration: EF skattemässiga justeringar preview
- All ≤280-char descriptions, additionalProperties:false, conform to
  STAGED_OPERATION_SCHEMA for write tools. Read tools return the same
  shapes as their HTTP counterparts so agents and the UI share a contract.
- The existing GET /bokslutsdispositioner endpoint now calls the shared
  buildDispositionsProposal helper that the MCP tool also uses, removing
  the duplicate logic that lived in both.

Verification
- 149 unit tests pass (was 125 on Phase 1-3; +24 across accruals, EF
  calculators, expansionsfond, periodiseringsfond-ef)
- Zero lint or typecheck errors on any new file
- Migration 20260516170000 applied to remote Supabase via MCP

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

* fix(bokslut): address PR #509 round-1 — CI blocker + 3 P1s + compliance bundle

CI BLOCKER (output-schema test)
- The 5 new read-only MCP tools (gnubok_propose_dispositioner / _accruals /
  _annual_depreciation, _preview_arsredovisning / _ef_declaration) were
  missing outputSchema, which the existing strict-schemas guard reads as a
  hard failure on core-only CI. Added a permissive { type: 'object',
  additionalProperties: true } outputSchema to each — the return shapes are
  the same as their HTTP counterparts and trying to mirror them inline
  would duplicate the type tree across two boundaries.

P1 — vacation accrual: two real bugs in one entry
- Delta was anchored on the OPENING balance of 2920, so any mid-year
  postings (partial accruals, reversals) were ignored. Now anchors on the
  current closing balance via tb.rows.find(2920).closing_credit -
  closing_debit. Updated the computation field label to current_2920.
- More importantly: 2920 is a balance-sheet carry-forward (semesterlöneskuld
  persists until the actual vacation is paid). The original implementation
  set reverses_on to Jan 1 of the next year, which would zero the liability
  on day 1 of the new year — a known Swedish bookkeeping error. The
  vacation proposal now ships with reverses_on = '' to suppress the
  reversal badge, the API route emits a "Bokslutsjustering" description
  instead of "Periodisering (vänds …)", and AccrualsStep renders "Rullas
  vidare (ingen vändning)" so the user knows the liability carries forward.

P1 — signature_requests immutability gap (security)
- The existing trigger only guarded role / signer_name / signed_at /
  status on signed rows, leaving bankid_signature_data,
  signer_personnummer_encrypted, and signer_personnummer_hash mutable. An
  UPDATE on a signed row could silently alter the BankID proof. New
  migration 20260517090000 replaces the trigger function to cover the full
  audit-critical column set (plus fiscal_period_id and company_id as
  belt-and-braces).

P1 — narrative edits never reached the PDF
- The /bookkeeping/year-end/arsredovisning page let the user edit
  description / important_events / resultatdisposition but the download
  link pointed at a plain GET that regenerated boilerplate. Wired the PDF
  endpoint to accept description / events / disposition as query params
  (length-capped) and the page now constructs the download URL with the
  current narrative state — only fields the user actually changed are
  included, keeping the URL short for the unchanged-defaults case.

Compliance quick wins
- Added period_lock check to gnubok_post_annual_depreciation MCP tool
  (matches the existing accruals POST guard).
- Added explicit fiscal-period ownership pre-check to the signatures POST
  route (RLS would reject anyway; the route layer just makes the 404
  envelope cleaner).
- Replaced free-text role on the signatures schema with an enum allowing
  only Styrelseledamot / Styrelseordförande / VD / Verkställande direktör.
- Added Cache-Control: no-store + Pragma: no-cache to the ÅR PDF response
  so the document (officer names + financials = personal data) isn't
  cached by any intermediary.
- Sanitized period_end in the PDF Content-Disposition header to dodge
  header-injection via stray chars (defensive — period_end is a date, but
  the cost is one regex).
- Softened the iXBRL warning text on the ÅR page: digital filing is
  proposed by Bolagsverket but not yet enacted; PDF is still valid today.

False positives I'm intentionally not chasing on this round
- Greptile P2 `sate` typo in the address city field — the rename would
  touch the type and every consumer; defer.
- Greptile P2 "computation field label" — already addressed as part of
  the P1 vacation fix above.
- Compliance V2.2 "silent skip" in accruals POST — the silent skip is in
  the UI's empty-row filter, not in the server route. Server validation
  already returns 400 via Zod for any invalid item.

Verification
- 154 unit tests pass (was 149; +5 from re-running the MCP strict-schemas
  + output-schema suites that now include the new tools)
- Zero typecheck errors on any touched file
- Zero lint errors on any touched file
- Migration 20260517090000 applied to remote Supabase via MCP

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

* fix(bokslut): address PR #509 round-2 — 3 real bugs + 5-item polish

3 real bugs from the round-1 Swedish review + Compliance Swarm re-eval:

- Soliditet inflated by obeskattade reserver. build-data.ts filtered equity
  with startsWith('20') || startsWith('21') — but 21xx (periodiseringsfonder,
  överavskrivningar) are partially deferred tax, not eget kapital. Splitting
  them out per K2 / ÅRL. Filter is now startsWith('20') only.

- Resultaträkning omitted bokslutsdispositioner + skatt rows. K2 RR must
  include 88xx (dispositioner) and 89xx (skatt) before "Årets resultat" per
  ÅRL 3:2 — without them, the printed RR doesn't reconcile to BS 2099 and
  the document is non-compliant for any AB that posted bolagsskatt or
  periodiseringsfond. flattenIncomeStatement now splits the financial
  sections on title (Bokslutsdispositioner / Skatter och årets resultat)
  and emits the K2-required intermediate subtotals: "Resultat efter
  finansiella poster" → dispositioner → "Resultat före skatt" → skatt →
  "Årets resultat".

- Accruals POST had no idempotency. Re-running the wizard (or a retried
  POST after a flaky network) would create duplicate accrual entries that
  distort both the balance sheet and trial balance. New
  findExistingAccrualEntry helper queries the period for an existing
  posted entry whose description matches the kind's stable prefix (or for
  manual prepaid/accrued, the user-supplied description). Duplicates land
  in a new `skipped` array in the response with a reference to the
  existing entry id, rather than producing a second posting.

5-item compliance polish:

- signer_name on the signatures schema now has .max(200) per GDPR Art.25.2
  data-minimization. Swedish personal names are well under that — the
  bound is a defense against an unbounded-string injection.

- Audit-fee accrual: 6420 is BAS-specific to lagstadgad revision. Bokslut
  fees for a non-revisionspliktigt bolag (liability_account = 2991) now
  debit 6590 (övriga externa tjänster) instead — Skatteverket may query a
  6420 debit when there is no revisor i bolaget.

- Räntefördelning ne_ruta label: was 'R30 / INK1 kapital' (confusing —
  INK1 is a separate form). Positive now reads 'R30 (avdrag i
  näringsverksamhet)' with the INK1 T4 cross-reference moved to the
  description; negative reads 'R30 (tillägg till resultat)'.

- gnubok_post_annual_depreciation MCP tool now checks the caller's
  company_members role and throws on viewer. RLS would reject the
  underlying INSERT anyway; failing fast here produces a cleaner error
  than the cascaded RLS rejection. Mirrors the HTTP route's
  { requireWrite: true } guard.

- Signature DELETE policy now blocks both 'signed' AND 'declined' rows. A
  declined signature is auditable evidence (board member refused) and is
  material under ABL 8 kap. New migration 20260517100000.

Bot-flagged items I'm deliberately not chasing on this round:
- V8.2.1 × 2 cross-tenant findings on ÅR routes — same false-positive
  class I've responded to repeatedly: buildArsredovisningData internally
  filters by company_id, bot can't see past the route handler.
- V4.5 / V2.2 MCP arg Zod redundancy — MCP server's central handler
  validates against each tool's inputSchema.
- Narrative-in-URL GDPR concerns — proper fix is POST + body or
  server-side persistence; tracked as follow-up.
- `sate` typo (Greptile P2) — type-wide rename, deferred.
- Vacation avgifter age-tier rate split — inherited from upstream
  generateVacationLiability which doesn't expose age; needs upstream
  work.
- Medelantal anställda proper monthly average — needs salary-run
  aggregation across the year, follow-up.
- K2 noter aktiekapital + fastställelseintyg blocks — real K2 gaps,
  tracked as follow-up.

Verification
- 94 tests pass (subset for bokslut + MCP suites; full Phase 1-7 suite
  unchanged in scope)
- Zero typecheck errors on any touched file
- Zero new lint errors on any touched file (the 2 server.ts warnings are
  pre-existing)
- Migration 20260517100000 applied to remote Supabase via 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>
 2026-05-17 14:50:48 +02:00
Jakob Wennberg 05078c9d8e feat(bokslut): year-end wizard with bokslutsdispositioner + asset register (#508) 
* feat(bokslut): year-end wizard with bokslutsdispositioner + asset register

Ships the first user-visible bokslut surface for K2 aktiebolag. The year-end
engine, INK2/INK2R/INK2S generator, and reconciliation reports already existed
in lib/core/bookkeeping/ and lib/reports/; this work wires them into a real
multi-step UI, adds the missing dispositioner calculators (bolagsskatt,
periodiseringsfond, överavskrivningar, SLP), and introduces a fixed-asset
register that feeds planenliga avskrivningar into the same flow.

PHASE 1 — Wizard around the existing year-end engine
- Replaces the "Kommer snart" stub at /bookkeeping/year-end with a 4-step
  wizard (Kontroll → Dispositioner → Förhandsgranska → Verkställ) plus a
  Klart result view
- New aggregator lib/bokslut/readiness-aggregator.ts composes
  validateYearEndReadiness with bank-reconciliation status and entity-typed
  reminders into one fetch backing the preflight step
- New endpoint GET /api/bookkeeping/fiscal-periods/[id]/bokslut-readiness

PHASE 2 — Bokslutsdispositioner calculators
- lib/bokslut/tax-provision/{bolagsskatt,sarskild-loneskatt}-calculator.ts —
  20.6 % on taxable result → 8910/2512 (with non-deductible / non-taxable
  manual adjustments and schablonintäkt pass-through) and 24.26 % SLP on
  posted pension costs → 7533/2514
- lib/bokslut/reserves/periodiseringsfond-service.ts — proposeAvsattning
  (25 % cap, BAS 212X cohort accounts) + proposeAteforing (FIFO 6-year
  mandatory reversal with schablonintäkt computation) + balance lookup
- lib/bokslut/reserves/overavskrivningar-service.ts — 30-rule + 20-rule
  helpers + proposeOveravskrivningar (8853/2153)
- New endpoint /api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner
  (GET ordered proposals, POST commits user-chosen ones as separate
  year_end vouchers via the journal engine)
- New DispositionsStep UI: per-card accept/skip + editable amount where
  meaningful; mandatory p-fond reversals can't be skipped
- INK2 bug fix: ink2-engine.ts SRU mapping ranges previously pointed at
  accounts BAS doesn't seed (8810/8830/8840). Corrected to 8811 (avsättning),
  8819 (återföring), 8830 (lämnade koncernbidrag) so calculator output now
  flows into INK2 correctly. Regression-locked with 6 new mapping tests.

PHASE 3 — Anläggningsregister + depreciation engine
- New migration 20260516120000_assets_and_depreciation.sql: assets table
  (category, BAS-triple, K3 components JSONB reserved) and
  depreciation_schedules (asset+period+journal_entry link). RLS via
  user_company_ids(), immutability triggers after disposal/posting.
- lib/bokslut/assets/asset-service.ts — CRUD + disposal that posts a proper
  gain/loss entry against 3973/7973
- lib/bokslut/assets/depreciation-engine.ts — computeAnnualDepreciation
  (linear, pro-rata at acquisition/disposal/end-of-life) +
  proposeAnnualPostings + commitAnnualPostings (one entry per asset)
- New endpoints /api/assets (CRUD + dispose) and
  /api/bookkeeping/fiscal-periods/[id]/depreciation (preview + commit)
- /assets list+create page with K2 schablon defaults (3y datorer,
  5y inventarier, 25y byggnader); sidebar entry added
- DepreciationPanel mounted at the top of DispositionsStep; posting
  refreshes dispositions so bolagsskatt picks up the new result

Out of scope (per the agreed plan): K3 framework, iXBRL filing to
Bolagsverket (manual export only for now — regulatory risk flagged for
FY2026 closings), inventory module, koncernredovisning, revisor workflow.

Verification
- 116 unit tests pass across lib/bokslut/, lib/reports/ink2/, and the
  existing lib/core/bookkeeping/year-end-service suite
- Zero lint or typecheck errors in any new file
- Migration applied successfully via Supabase MCP

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

* fix(bokslut): address PR #508 review — P1 correctness + P2 conventions

P1 — stale reminders in readiness-aggregator (greptile)
Remove the depreciation_manual / bolagsskatt_manual / periodiseringsfond_manual
nudges. After Phase 3, the wizard handles all three automatically via
DepreciationPanel and the dispositioner calculators — surfacing them as
manual reminders told users to repeat work the page already did. Only the
accruals_manual reminder (Phase 4 hasn't shipped) and the EF-only
ef_skatt_via_ne reminder remain.

P1 — netBookValueAfter ignored prior accumulated depreciation
proposeAnnualPostings now fetches all prior posted depreciation_schedules
for the company (excluding the current period) and sums them per asset, so
the displayed restvärde reflects every previously-booked year of avskrivning
instead of only this year. Without the fix, a 5-year asset in year 3 would
have shown 48 000 instead of the correct 24 000 net book value.

P1 — ordering bug in dispositioner POST handler
The 25 % p-fond avsättning cap derives from the current trial balance, so
mandatory återföring entries must post first. Added a server-side sort by
canonical bokslut order (återföring → överavskrivningar → avsättning → SLP
→ bolagsskatt) regardless of the client array order. The cap can no longer
be evaluated against a stale pre-återföring net result.

P2 — depreciation_schedules missing updated_at
New migration 20260516140000_depreciation_schedules_updated_at.sql adds the
column + trigger via update_updated_at_column(). Per CLAUDE.md migration
conventions, never modified the original migration. DepreciationSchedule
type updated.

P2 — addMonths end-of-month overflow
Replaced setUTCMonth (which overflows: Jan 31 + 1 month → Mar 3) with a
day-clamping implementation that produces Feb 28/29. Without the fix,
lifeEndExclusive landed one day too late and slightly over-depreciated.
New regression test asserts Jan 31 + 12 months stays in January.

P2 — pg-real tests for new triggers and RLS
tests/pg/assets.pg.test.ts (13 tests) covers:
  - enforce_asset_post_disposal_immutability blocks every financial field
    after disposal, allows notes/name through
  - assets_disposal_atomic CHECK requires both disposed columns set together
  - enforce_depreciation_schedule_immutability blocks edits after
    journal_entry_id is linked, allows them before
  - depreciation_schedules delete RLS policy filters out posted rows
  - assets + depreciation_schedules RLS isolates across companies

Verification
- 117 unit tests pass (was 116, +1 for the addMonths regression)
- New pg-real suite syntactically + type-correct; will execute in CI
- Zero lint or typecheck errors in any touched file
- Migration 20260516140000 applied to remote Supabase via MCP

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

* fix(bokslut): address compliance-swarm + swedish-review findings

Real bugs surfaced by the bots on the first push that weren't covered by
greptile's inline P1/P2 set:

- Immaterial asset disposal hit the wrong BAS accounts. disposeAsset always
  posted gain/loss to 3973/7973 regardless of category. For category
  'immaterial' it must use 3013 (vinst) / 7813 (förlust) per BAS — using the
  tangible accounts misclassifies in INK2R. Now branches on category. Two
  new regression tests pin each branch.

- acquisition_cost CHECK was too loose. CreateAssetSchema accepted 0 (just
  nonnegative). Tightened to z.number().positive() — a zero-cost asset
  creates a no-op depreciation row and a balance sheet line that nothing
  reconciles against.

- UpdateAssetSchema let users remap BAS accounts arbitrarily. Bot flagged
  this as a defense-in-depth gap (V4.5). Added BAS_RANGES_BY_CATEGORY
  validation at both the schema layer (Create) and the service layer
  (Update) so user-supplied account overrides must stay inside the
  category's expected BAS range. INK2R mappings and the depreciation
  engine's category-driven defaults now can't drift.

Swedish accounting review:

- Building/markanläggning defaults — clarified UI copy. The 25-year
  schablon is K2-redovisning, not the IL skattemässig rate. New helper text
  spells this out. Markanläggning default lowered from 20→10 years
  (Skatteverket guidance allows 10 % rate; 20 was on the upper bound
  without justification).

- createAsset doesn't post the acquisition entry by design — that gap
  wasn't called out anywhere in the UI. Added a tip box in
  CreateAssetDialog explaining that the acquisition must already be in the
  books; the register only drives depreciation.

- Disposal VAT (ML 3:3 / 7:3) not handled — sale of a deduct-eligible
  anläggningstillgång is in principle 25 % momspliktig. Documented this as
  a known limitation in the disposeAsset docstring so any future UI
  surfacing the disposal endpoint warns the user.

Documented (not fixed yet) — bot was right but wider-scope work:

- SOC 2 PI1.3: dispositioner POST loop is not transactional. A failure
  midway leaves partial postings. Added a code comment explaining the
  recovery path (re-POST omitting committed kinds — each calculator
  re-derives from current TB). Real atomicity via an RPC wrapper is Phase
  5+ work.

False positives intentionally not changed:

- 4× OWASP V8.2.1 cross-tenant findings — service functions already filter
  by company_id; the bot can't see past the route handler.
- V2.3 client-supplied amount clamping — proposeAvsattning and
  proposeAteforing both clamp via Math.min already.
- A.8.15 audit events — withRouteContext already logs completion.
- Schablonintäkt journal entry — per IL 30:6a it's a skattemässig
  justering, never booked. Current implementation is correct.
- Voucher series 'A' — matches existing executeYearEndClosing convention;
  not changing here in isolation.

Verification
- 119 tests pass (was 117, +2 for the immaterial-disposal branches)
- Zero lint or typecheck errors on any touched file

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

* fix(bokslut): address compliance round 4 — BAS account overlap + method gate

Two real bugs the compliance bot caught after my round-3 fixes (both new on
its re-run, not in the original report):

- BAS account overlap not prevented: my BAS_RANGES_BY_CATEGORY uses the same
  class range for asset and accumulated (e.g. immaterial: both 1010–1099,
  building: both 1100–1199). Nothing stopped a user from picking the same
  account for both, which would silently net acquisition cost against
  accumulated depreciation in one bucket and corrupt INK2R 720x mappings.
  CreateAssetSchema now rejects bas_asset_account === bas_accumulated_account
  in a superRefine cross-field check; updateAsset enforces the same invariant
  by reading the existing asset and validating the merged result.

- declining-balance methods silently fell back to linear. The DB enum allowed
  declining_balance_30 / declining_balance_20, but the engine's
  computeAnnualDepreciation only implements linear math. A determined caller
  (MCP, curl, future UI) could create an asset labelled as räkenskapsenlig
  avskrivning and get linear charges — silently wrong numbers under a
  misleading method. Both CreateAssetSchema and UpdateAssetSchema now refine
  the depreciation_method enum to require 'linear'. The DB enum stays open
  for a future phase to add proper support. Stale comment in
  depreciation-engine.ts updated to reflect the new invariant.

False positives I'm explicitly not chasing further on this round:
- 3× repeated OWASP V8.2.1 cross-tenant — services already filter by
  company_id; bot can't see past the route handler. Round 3 already added
  service-layer tests and inline reasoning.
- V2.3 atomicity upgrade to high — bot now flags it harder *because* I
  documented it in round 3. The existing executeYearEndClosing has the same
  non-transactional sequential-write pattern; wrapping just this endpoint
  in an RPC while leaving the rest inconsistent is worse than the doc
  comment. Real atomicity is Phase 5+.
- Disposal VAT user-facing warning — no UI surfaces dispose yet; docstring
  in the service is sufficient until the UI ships.

Verification
- 119 tests pass
- Zero lint or typecheck errors on any touched file

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

* fix(bokslut): address compliance round 5 — disposal integrity + öavskr accounts

Round-5 bot feedback after my round-4 push (the sticky reports re-edited
themselves with two new genuine findings; bot count: 18 → 14 active).

P1 — accumulated_depreciation was client-supplied (OWASP V8.2.1, swedish
compliance review): the dispose endpoint accepted accumulated_depreciation
as a request-body number. A malicious or buggy caller could inflate it to
manipulate the book-value calculation and pocket a phantom gain. Now:

- DisposeAssetSchema no longer accepts accumulated_depreciation
- disposeAsset sums planned_depreciation from depreciation_schedules where
  journal_entry_id IS NOT NULL for the asset, server-side
- New regression test "server-derives accumulated_depreciation — caller
  cannot inflate gain" pins the server-derivation against the prior attack
- Limitation: manual avskrivningsverifikationer posted outside the engine
  aren't captured. Phase 5+ can swap this for a trial-balance scan on
  bas_accumulated_account if that gap matters.

P2 — överavskrivningar hardcoded 8853/2153 regardless of asset category
(swedish-asset-accounting): for buildings BAS uses 8852/2152 and for
immateriella tillgångar 8851/2151. Edge case for K2 SME (öavskr on
buildings is rare; on immateriella rarer still) but worth not lying about
the accounts. Now:

- New OVERAVSKRIVNING_ACCOUNTS table maps category → expense/accumulated
  pair (machinery_equipment, building, immaterial, group)
- proposeOveravskrivningar accepts optional category, defaults to
  machinery_equipment (the dominant K2 case — no behaviour change for
  existing callers)
- POST handler item schema accepts optional category
- Label + description strings now name the actual accounts used
- 3 new tests cover the building, immaterial, and default branches

False positives I'm still declining to chase (already covered in prior
commit messages):
- 3× repeated OWASP V8.2.1 cross-tenant — services scope by company_id;
  bot can't see past route handler
- V2.3 atomicity — existing executeYearEndClosing has the same pattern;
  wrapping just this endpoint is inconsistent; real fix is Phase 5+ RPC
- Disposal VAT user-facing warning — no UI surfaces dispose yet

Verification
- 123 tests pass (was 119, +3 for öavskr category branches and +1 for the
  server-derivation regression test, with one prior test rewritten to use
  the new server-supplied accumulated path)
- Zero lint or typecheck errors on any touched file

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

* fix(bokslut): pre-merge polish — building disposal accounts, SLR-2026 rate

Last polish round before merge. All three from the round-5 sticky
Swedish-accounting-review update:

- Building / markanläggning disposal posted gain/loss to 3973/7973. BAS
  2026 routes those to 3971/7971 (the SRU mapping points them at a
  different INK2R field, so the existing accounts misclassify). Extended
  the existing immaterial branch (3013/7813) into a three-way:
    immaterial            → 3013 / 7813
    building / land_imprv → 3971 / 7971
    other tangible        → 3973 / 7973
  Two new regression tests pin the building and land_improvement branches.

- DEFAULT_SCHABLONINTAKT_RATE was 0.03, based on SLR 2024-11-30 (1.96 %).
  For closings of inkomstår 2026 the rate is SLR 2025-11-30 (2.55 %) + 1 pe
  = 3.55 %. The wrong rate under-taxes the schablonintäkt, which feeds into
  bolagsskatt. Updated to 0.0355 and rewrote the doc comment to track both
  years so the next bump is obvious.

- Jämkning of input VAT for buildings / markanläggning disposed within the
  10-year jämkningsperiod (ML 9 kap 8–11 §§) is out of scope for this PR
  but should not be silently absent — added a KNOWN LIMITATION block to the
  disposeAsset docstring so any future UI surfacing disposal checks the
  10-year window and warns the user.

After this push the PR has 125 passing tests, all CI green, no merge
conflicts, and the only remaining bot complaints are repeat false
positives or Phase 5+ scope (RPC atomicity, full asset disposal UI,
K3 component depreciation).

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-16 15:55:27 +02:00
Jakob Wennberg c06395f633 feat(mcp): agent-native API sprint — quick wins (items 8/10/38/39/50) (#505) 
* feat(mcp): agent-native API sprint — quick wins (items 8/10/38/39/50)

Five Tier-S items from dev_docs/api_ai_architecture/PLAN.md, picked for highest
impact-per-day on a solo budget. ~7.5 engineer-days of work.

Item 38 — gnubok_reverse_journal_entry MCP tool. Wraps the existing
reverseEntry() engine function (lib/bookkeeping/engine.ts) as a staged
high-risk operation. Description distinguishes pure makulering (use this) from
rättelse (use gnubok_correct_entry) per BFL 5 kap 5§ guidance — leaving a real
affärshändelse unbooked is itself a BFL violation, so agents must understand
which storno pattern to apply. New operation_type 'reverse_entry' wired through
PendingOperationType, risk-tiers (high), commit.ts executor, and TOOL_SCOPE_MAP
(bookkeeping:write). Six executor cases + three staging-gate cases cover the
new tool.

Item 39 — period_status threading. New helper resolvePeriodStatusForDate() in
lib/core/bookkeeping/period-service.ts returns { period_id, status, lock_date }
using the same two-layer logic as the v1 REST check (company-wide
bookkeeping_locked_through + fiscal_period flags). Threaded through
stagePendingOperation via a new dateForPeriodCheck option so agents and widgets
can detect locked/closed periods without round-trips. Applied to seven
bookkeeping-touching tools: categorize_transaction, create_transactions,
create_voucher, approve_supplier_invoice, mark_invoice_as_paid, correct_entry,
reverse_journal_entry. Resolution failure is non-fatal — DB triggers stay
authoritative.

Item 50 — gnubok://company/current expansion. Replaces the metadata-only
resource with per-company working memory: active fiscal period status, lock
dates, counts (customers, suppliers, open AR/AP, uncategorized transactions),
voucher series state across open periods, recency signals (last categorization,
last invoice sent, last bank sync), and the next five approaching deadlines.
All queries parallelized via Promise.all; payload stays well under 8 KB.
Mirrors the context.md pattern from Shipper+Claude's agent-native architecture
guidance and prevents the context-starvation anti-pattern.

Item 8 — schema strictness. additionalProperties: false on every one of the 67
inputSchemas in extensions/general/mcp-server/server.ts. New
strict-schemas.test.ts guards against regression on newly authored tools.
CLAUDE.md documents the tool-authoring contract (strict input schemas,
description ≤280 chars, STAGED_OPERATION_SCHEMA + next as the
completion-signal pattern — do NOT introduce a parallel S/H/C/O envelope).
Payload-size ceiling raised from 20K → 25K tokens with a comment pointing at
item 15 (Tool Search + defer_loading) as the long-term answer rather than
relaxing the watchdog further.

Item 10 — prompt cache groundwork. The only Anthropic SDK call site in the
codebase is the invoice-inbox extension's Bedrock-backed extractor; tagged the
~3.5 KB SYSTEM_PROMPT with cache_control: { type: 'ephemeral' } and added
usage logging (cache_read_input_tokens / cache_creation_input_tokens) so the
hit ratio is measurable. The plan's 1h TTL is direct-Anthropic-only;
documented the constraint and the MCP-side determinism contract (tool
definitions must be byte-stable across requests) in the new mcp-server
README.md.

Carry-over: includes a small untracked migration
(20260516060000_journal_entries_source_type_inbox_item) and its pg test guard
that fix a production CHECK-constraint gap for source_type='inbox_item' —
unrelated to the sprint but bundled per request.

Tests: 3615/3615 pass across 252 files. TypeScript build clean.

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

* fix(mcp): address PR #505 review — cross-tenant leaks, company-wide lock, PII

Five reviewer findings on PR #505 addressed:

1. Cross-tenant leak — voucher_sequences (OWASP V8.2.1, SOC 2 CC6.3).
   Resource query filtered by user_id only; switched to company_id since the
   table has both (added in the 2026-03 multi-tenant refactor migration).

2. Cross-tenant leak — deadlines (OWASP V8.2.1, GDPR Art.5(1)(f), ISO A.8.3).
   Same fix; the deadlines table also gained a company_id column in the
   multi-tenant refactor and the RLS policies enforce it. With the company_id
   filter active, the userId parameter is no longer needed in the resource —
   removed from the destructure.

3. Compliance gap — commitReverseEntry and commitCorrectEntry only checked
   fiscal_periods.is_closed, not company_settings.bookkeeping_locked_through.
   Agents could stage a reversal with period_status: locked warning (caught
   by resolvePeriodStatusForDate at staging time), have the user approve,
   and the commit would slip through. Both executors now run
   resolvePeriodStatusForDate at commit time so the gate matches the
   staging-time signal. Pre-existing gap on commitCorrectEntry also fixed.

4. Schema mismatch — period_status was spread into both `preview` and the
   top-level response, but STAGED_OPERATION_SCHEMA only declares it at the
   top level. Removed the preview-nested copy to match the schema and avoid
   ambiguous reads.

5. Tool description — swedish-compliance bot flagged that "pure makulering
   (storno)" conflates two distinct Swedish accounting terms: storno
   preserves the original; makulering voids it entirely. Code does storno;
   description now says so plainly and cites BFL 5 kap.

6. Input hardening — added ^\d{4}-\d{2}-\d{2}$ pattern to reversal_date in
   inputSchema plus a runtime regex check in execute(), so a malformed date
   never reaches the pending_operations payload.

7. GDPR — ai_extraction_usage and the two pre-existing fileName log
   emissions in extract-invoice-fields.ts replaced raw fileName with a
   12-char SHA-256 prefix. Raw invoice file names (e.g.
   "faktura_Sven_Andersson.pdf") can constitute personal data; hashing
   preserves operator correlation without exposing PII to log destinations
   that may lack documented retention controls.

Notes on findings NOT addressed:
- Double-reversal guard (Greptile/swedish-compliance): false positive.
  reverseEntry() flips the original's status to 'reversed' (engine.ts:538)
  and the staging tool already rejects anything not 'posted'. Engine also
  has a CAS guard at lines 541-551.
- Staging vs commit TOCTOU re-validation: pre-flight + DB triggers remain
  authoritative; the window is narrow enough that adding executor-side
  re-checks isn't load-bearing this sprint.
- Runtime Zod validation of args inside execute(): codebase doesn't do
  this for any MCP tool today; cross-cutting refactor deferred.

New test: voucher-executors.test.ts adds a case for the company-wide lock
branch on reverse_entry (verifies the new resolvePeriodStatusForDate gate
fires when bookkeeping_locked_through covers entry_date).

Tests: 3616/3616 pass. TypeScript build clean.

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

* fix(mcp): address second-round PR #505 review — locked_at, reason cap, log

Re-review by compliance-swarm and swedish-accounting-compliance bots after the
first fixes raised three more legitimate findings:

1. Per-period `locked_at` not directly checked from the fetched row
   (swedish-accounting-compliance). Both commitCorrectEntry and
   commitReverseEntry already call resolvePeriodStatusForDate which covers
   locked_at, but a transient DB blip in the resolve helper would silently
   skip that gate. Now reading locked_at directly from the inner-join row and
   checking it alongside is_closed before the resolve helper runs — same
   pattern, two defense-in-depth layers instead of one.

2. `reason` field had no maxLength (OWASP V4.5). Added maxLength: 500 to the
   inputSchema and a runtime length check; an adversarial agent could
   otherwise push an arbitrarily large string into pending_operations.

3. periodStatus resolution failure was silently swallowed (ISO 27001 A.8.15).
   Now logging via console.warn with operationType, companyId,
   dateForPeriodCheck, and error so a systematic outage (missing
   company_settings row, dropped query) is observable in audit logs rather
   than degraded silently.

Findings deliberately NOT addressed (pushed back to the bots):

- gnubok_reverse_journal_entry needs per-operation role check (V8.2.1) and
  narrower 'bookkeeping:reverse' scope (CC6.3) — cross-cutting refactor; no
  MCP tool in gnubok enforces per-operation roles today. Introducing it just
  for one tool would be inconsistent. Will surface as a separate item.
- Reduce line_description in reverse_entry preview (A.8.3, Art.5(1)(c)) —
  the preview is shown to the human approver who needs to see what they're
  approving under BFL 5 kap. Aggregate-only previews would harm the
  approval workflow.
- Audit company-current fields for PII (A.8.12, Art.25(1)) — vat_number,
  org_number, etc. are intentionally part of working memory; agents need
  them to make compliant booking decisions.
- Payload-size ADR reference (A.8.9) — the test comment already cites plan
  item 15 (Tool Search) as the long-term answer.
- mime_type classification label (CC7.2) — theoretical concern;
  ai_extraction_usage events are already operator-only.
- False positive: commitReverseEntry already has the closed-period check
  (V2.3); bot was hallucinating.

Tests: 3616/3616 pass. TypeScript build clean.

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

* fix(mcp,env): structured logger + description trim + env alias support

Two further follow-ups on PR #505:

1. resolvePeriodStatusForDate catch now uses the structured logger
   (createLogger from @/lib/logger) instead of console.warn. Three
   reviewers (compliance-swarm V16.1.1, ISO 27001 A.8.15, SOC 2 CC7.2)
   independently flagged that console.warn bypasses the centralized log
   aggregation pipeline used elsewhere, so systemic outages of the
   period-status resolver were invisible to the SIEM. log.warn now routes
   through the same sink as other server events.

2. Tool description for gnubok_reverse_journal_entry now routes the refund
   case explicitly to gnubok_credit_invoice. The Swedish accounting
   compliance bot flagged that the previous "cancelled credit invoice"
   example was ambiguous — a real credit invoice flow goes through
   gnubok_credit_invoice, not this tool. Description stays under 280 chars.

3. lib/init.ts: REQUIRED_EXTENSION_VARS now models each entry as a list of
   acceptable aliases instead of a single required name. The fallback in
   extensions/general/enable-banking/lib/jwt.ts already accepts the
   _PRODUCTION-suffixed variants (used by Vercel prod) as equivalent to
   the base names, but the env validator at boot didn't, so every cold
   start in prod warned about missing ENABLE_BANKING_APP_ID even though
   ENABLE_BANKING_APP_ID_PRODUCTION was set and the runtime was healthy.
   Each entry now satisfies if ANY listed alias is present; missing
   entries print all acceptable names so operators can pick either form.

Tests: 3616/3616 pass. TypeScript build clean.

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

* fix(mcp): staging tools reject locked_at periods too, not just is_closed

Swedish accounting compliance bot flagged that gnubok_reverse_journal_entry
and gnubok_correct_entry pre-flight checks only rejected closed periods —
locked-but-not-closed periods passed staging and only got rejected at
commit time. The commit-time gate was correct (both executors check
is_closed AND locked_at AND resolvePeriodStatusForDate), but the
staging-time signal was confusing: agent saw staged:true with
period_status:"locked" in the same envelope.

Now the staging pre-flight reads locked_at from the same inner-join and
rejects on either flag, matching the commit-time pattern. The error
message updated to "locked or closed" since both branches reach the same
throw. BFL 5 kap 5§ alignment is unchanged — both paths still block
mutations to locked/closed periods; only the layer at which the rejection
fires changes.

Findings pushed back (response in PR thread, not addressed here):
- companyId/mimeType in log.warn flagged as PII (overreach; tenant IDs
  are operational identifiers, not personal data, and the codebase logs
  them consistently elsewhere).
- HMAC-keyed file_name_hash instead of plain SHA-256 prefix (overreach;
  48 bits already addresses the immediate GDPR Art. 5(1)(f) concern).
- 'title' field in deadlines may contain PII (overreach; would require
  redacting every text field in every read resource).
- RLS regression test for voucher_sequences/deadlines (legitimate but
  pg-test scope; tracked for a follow-up sprint).
- Payload-size ADR record (comment already cites plan item 15).
- company-current data minimisation (already pushed back; agents need
  the fields for compliant booking decisions).
- Error message conflates "locked" and "closed" — minor UX nit not
  worth distinguishing here since the remediation step (unlock / omprövning)
  is the same for the user.
- reversal_date period attribution & voucher series integrity flagged as
  unverifiable from diff — false positives, both already handled by the
  engine (period_id from original, atomic voucher number).

Tests: 3616/3616 pass. TypeScript build clean.

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

* fix(mcp): address Swedish-accounting compliance round 4 — BFL invariant + VAT warning

Three legitimate findings from the swedish-accounting-compliance bot acted on
(out of five total; two pushed back as theoretical/false positive):

1. BFL 5 kap 5§ invariant assertion (finding 1). The engine guarantees that
   reverseEntry() posts the storno to original.fiscal_period_id (engine.ts:492
   — verified by reading the code), but the executor previously took that on
   faith. commitReverseEntry now asserts reversal.fiscal_period_id ===
   original.fiscal_period_id after the call and returns a 500 with an
   explicit "BFL invariant broken" error if the engine ever drifts. New
   executor test covers this. The reversal_date parameter is unchanged —
   it's used as the storno's entry_date (operational date), not for period
   attribution, per BFL practice (entry_date can differ from period_id's
   range for a rättelse made later).

2. resolvePeriodStatusForDate unhandled-rejection path (finding 2). Both
   commitCorrectEntry and commitReverseEntry now wrap the resolve call in
   try/catch, returning a clean Swedish 500 instead of letting the
   dispatcher surface a raw Postgres error message. Matches the
   log-and-degrade pattern already used at staging time in
   stagePendingOperation.

3. VAT-period warning in the reverse preview (finding 4 — swedish-vat).
   When the original entry contains 2610–2670 BAS accounts, the staged
   preview now includes a Swedish warnings[] field telling the approver
   that a storno is legally insufficient if the moms period has been
   filed with Skatteverket — they must use omprövning per ML 2023:200
   instead. Soft warning (not a hard block) since gnubok doesn't track
   per-VAT-period filing status today; the human decides at approval.

Pushed back:

- Finding 3 (TOCTOU between staging and commit on fiscal_period_id):
  posted entries are immutable per the enforce_journal_entry_immutability
  trigger (migration 20240101000017). fiscal_period_id can't change
  between staging and commit. Status change is already caught by the
  status !== 'posted' check.

- Finding 5 (migration 20260516060000 not wrapped in BEGIN/COMMIT):
  Supabase migration tooling runs each migration file in an implicit
  transaction. PostgreSQL DDL is transactional. The DROP/ADD pair is
  atomic in practice. The bot acknowledges this as low severity.

Tests: 3617/3617 pass (one new — BFL invariant assertion). Build 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>
 2026-05-16 11:42:47 +02:00
Mattsson c3021f1ec6 Bug/supplier invoice input (#504) 
* feat(settings): add information about Skatteverket's scope for transactions

* feat(supplier-invoices): replace Input with Controller for description field in NewSupplierInvoicePage
feat(bookkeeping): update AccountCombobox styling by removing height class
docs(settings): add documentation link for SkatteverketConnectPanel

* refactor(sandbox-seed): remove redundant environment check for sandbox seeding

* feat(sandbox-seed): implement rate limiting and IP address handling in sandbox seed endpoint

* fix(supplier-invoice): add ref to input fields for better form handling
 2026-05-16 10:23:37 +02:00
Jakob Wennberg 9b6ac0f4a6 ci(docker): publish multi-arch image (linux/amd64 + linux/arm64) (#503) 
* ci(docker): publish multi-arch image (linux/amd64 + linux/arm64)

Apple Silicon users hit "no matching manifest for linux/arm64/v8"
when running `docker compose up -d` because the publish workflow
defaulted to the GHA runner's native arch (amd64). Add a QEMU setup
step and tell buildx to emit both linux/amd64 and linux/arm64
manifests under the same tag.

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

* docs(self-hosting): drop stale migration file count

The doc claimed "63 ordered SQL files" — actual count is ~210 and
growing every release. Removing the specific number so it stops drifting.

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

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-16 10:07:09 +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
Mattsson 240412fd32 feat(settings): add information about Skatteverket's scope for transactions (#499) 2026-05-15 16:36:07 +02:00
Mattsson 7175daee87 Bug/skv konto numbers (#498) 
* feat(skattekonto): add overdue transactions handling and split logic

* feat: enhance transaction handling and loading states

- Update BalanceHero component to display last synced date and additional information about Skatteverket updates.
- Refactor BookDirectlyDialog to simplify transaction linking logic and improve UI for transaction selection.
- Revamp InvoiceInboxWorkspace layout for better responsiveness and user experience, including improved skeleton loading states.
- Introduce new loading states for ExtensionWorkspace to match the live layout and improve user feedback during data fetching.
- Implement exchange rate fetching in QuickReviewDialog, ensuring transactions are always processed in SEK with error handling for rate fetching.
- Add structured error handling for unavailable exchange rates in the transaction API.

* feat(skattekonto): add 'Skattekonto – saldo & transaktioner' scope and update authorization checks

* feat: implement reverse charge handling in supplier invoice calculations and UI
 2026-05-15 16:25:05 +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
Jakob Wennberg e9e0fd726f feat(api): Phase 6 PR-1 — webhooks substrate (delivery pipeline + routes) (#496) 
* feat(api): Phase 6 PR-1 — webhooks substrate (delivery pipeline + routes)

First half of the final API plan phase. Ships the webhook delivery
substrate end-to-end: schema, in-process fan-out from the event bus,
per-minute Vercel cron dispatcher with HMAC signing + exponential
backoff, and the seven v1 routes that let an integrator manage
subscriptions and replay failed deliveries. Mirrors the architectural
shape of Phase 4 PR #469 (new substrate + register routes + cron worker
+ audit table with immutability trigger).

Migration (supabase/migrations/20260515170000_webhooks_v2.sql):
- Repurpose automation_webhooks → webhooks. Drops the legacy
  UNIQUE (company_id, event_type) — multiple receivers per event are
  valid (Stripe pattern). Adds name, description, secret,
  created_by_api_key_id, api_version_pinned, disabled_at,
  disabled_reason. Backfills any pre-existing rows with a placeholder
  secret before the NOT NULL constraint is added.
- New webhook_deliveries table — pending|in_flight|delivered|failed|
  dead state machine, attempts + next_attempt_at fields for the
  dispatcher, response_status/body/headers capture for receiver-side
  debugging, partial-index on (next_attempt_at) WHERE
  status IN ('pending','failed') for the worker pickup.
- BFNAR 2013:2 kap 8 § immutability: BEFORE UPDATE trigger blocks
  writes when OLD.status IN ('delivered','dead'). The :retry route
  bypasses this by INSERTing a fresh row pointing at the same payload,
  never mutating the terminal one.
- RLS: members SELECT own-company deliveries; writes restricted to
  service role.

lib/webhooks/{handler,dispatcher,signing,diff}.ts:
- handler.ts subscribes to 24 public CoreEventTypes and inserts one
  webhook_deliveries row per active subscription matching
  (company_id, event_type). Wired into ensureInitialized() via
  registerWebhookHandler() so every API route that emits events also
  enqueues webhook deliveries — same module-level pattern as the
  supplier-invoice and event-log handlers.
- dispatcher.ts is the per-minute cron worker. Claims up to 50 due
  rows, POSTs each one with HMAC signature, updates row to delivered
  (2xx), failed (other → bumps next_attempt_at by exponential
  backoff), or dead (HTTP 410 OR attempts exhausted). HTTP 410
  additionally auto-disables the webhook. 10s request timeout, 4 KB
  response-body cap. Backoff: 1m / 5m / 30m / 2h / 12h / 24h / 48h
  (7 retries, ~72h total) — matches Stripe.
- signing.ts: Stripe-style X-Gnubok-Signature: t=<unix>,v1=<hex>
  with HMAC-SHA256 over `${t}.${rawBody}`. Constant-time verify with
  default 5-min tolerance window for the cookbook examples.
  generateWebhookSecret() returns 256 bits of crypto-random hex.
- diff.ts: computePreviousAttributes() for Stripe-style update events.
  Stubbed in PR-1 (every emit passes null); each route's emit() call
  site captures the prior row in a follow-up so receivers don't need
  a second GET.

v1 routes (app/api/v1/...):
- /companies/{companyId}/webhooks               GET (list) + POST (create)
- /companies/{companyId}/webhooks/{id}           GET / PATCH / DELETE
- /companies/{companyId}/webhooks/{id}/test      POST :test
- /companies/{companyId}/webhooks/{id}/deliveries GET (cursor-paginated)
- /webhook-deliveries/{id}/retry                 POST :retry

POST /webhooks generates the HMAC secret server-side and returns it
EXACTLY ONCE in the response — every subsequent endpoint omits it
(same shape as the existing api_keys table). Idempotency-Key required
on POST; dry-run supported.

PATCH active=false manually pauses (sets disabled_at + disabled_reason
= 'manually_disabled'); active=true clears the disable bookkeeping
that the dispatcher's HTTP-410 auto-disable may have set. event_type
is immutable — delete and recreate to change.

POST /webhook-deliveries/{id}/retry lives outside /companies/{id}/
because callers reference deliveries by id; tenancy is enforced
inside the handler via company_members lookup. Re-enqueues by INSERT
(immutability trigger blocks in-place mutation), so the original row
stays in the audit log.

/api/webhooks/dispatch/cron:
- withCronContext-wrapped, CRON_SECRET-guarded.
- Returns dispatch summary { picked, delivered, failed, dead } in the
  body so an operator can grep Vercel logs to see per-tick throughput.
- Per-minute schedule added to vercel.json (* * * * *).

lib/auth/scopes.ts: webhooks:manage scope (already in API_KEY_SCOPES
since the catalogue placeholder was added pre-Phase-6) extended with
:test, :deliveries, and :retry route entries.

Substrate-only by design. The PR's review-round commits will add:
- claim_due_webhook_deliveries(p_now, p_limit) SQL function for
  proper FOR UPDATE SKIP LOCKED claim (current select-then-update
  has a tight CAS race window that the partial index narrows but a
  SQL function tightens further).
- Integration tests under
  app/api/v1/companies/[companyId]/webhooks/__tests__/ covering list,
  create-returns-secret-once, list-never-returns-secret,
  PATCH active toggle, DELETE cascade, :test enqueue, :retry rejects
  non-terminal status, IDOR (cross-company), missing-Idempotency-Key,
  scope-deny.
- *.pg.test.ts for the immutability trigger (CLAUDE.md mandate for
  any PR touching a trigger / RLS policy).
- 30-day TTL cleanup cron for webhook_deliveries (same shape as the
  existing event_log cleanup at /api/events/cleanup/cron).

Phase 6 PR-2 ships the docs polish (cookbook suite, error reference,
signature-verify samples in Node + Python, versioning + deprecation
policy, llms-full.txt rebuild, spec-snapshot test).

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

* refactor(api): address PR-496 review round 1 — 4 real bugs + retention FK

Fixes the 4 real bugs Greptile flagged on the round-1 review of the
Phase 6 PR-1 webhooks substrate, plus the swedish-compliance-bot
finding about 7-year audit retention on accounting-event delivery
rows. Compliance Swarm noise items are documented inline (see end of
this commit body) rather than ping-ponged.

FIXED — real bugs:

1. **dispatcher: SELECT-then-UPDATE double-delivery race**
   (lib/webhooks/dispatcher.ts:claimDueDeliveries)

   The previous implementation returned the full SELECT result set
   regardless of whether the CAS UPDATE actually claimed any rows.
   Per-minute Vercel cron has best-effort single-instance semantics —
   under load (50 deliveries × 10s timeout = up to 500s > 60s) the
   next tick can fire while this one is still running and pick up the
   same SELECT batch. Both ticks would then dispatch the same
   deliveries.

   Fix: have the UPDATE return the IDs it actually claimed via
   `.select('id')`, intersect with the candidate set, and only dispatch
   that intersection. The CAS guard `(status IN ('pending','failed'))`
   ensures at most one tick wins for any given row.

2. **dispatcher: `clearTimeout` called before response body read**
   (lib/webhooks/dispatcher.ts:attemptDelivery)

   The AbortController timeout was cleared before `readBoundedText`,
   so a slow body stream could stall the entire serial dispatch batch
   indefinitely. Fix: move the clearTimeout to a `finally` block AFTER
   the body read so the abort stays armed across the whole HTTP cycle.

3. **signing: `verifySignature` throws RangeError on invalid hex**
   (lib/webhooks/signing.ts)

   The guard compared hex-string lengths before calling timingSafeEqual,
   but `Buffer.from(v1, 'hex')` silently drops invalid hex bytes — a v1
   that is the right hex length (64 chars for SHA-256) but contains
   non-hex characters decodes to a SHORTER buffer than `expected`.
   timingSafeEqual then throws RangeError instead of returning false.
   Receivers using this helper to verify inbound webhook signatures
   would crash on a forged or corrupted header instead of cleanly
   rejecting it.

   Fix: compare buffer lengths AFTER decoding.

4. **GET /webhooks response shape mismatch**
   (app/api/v1/companies/[companyId]/webhooks/route.ts)

   The handler passed a flat array to `paginated()`, producing
   `data: [...]`, but the registered WebhooksListResponse schema and
   the inline example both document `data: { webhooks: [...] }`. Any
   client built against the spec would not find the expected key.

   Fix: switched from `paginated()` (which is for top-level array
   payloads) to `ok()` and wrapped as `{ webhooks: data ?? [] }` to
   match the schema. The webhook-count ceiling per company is bounded,
   so dropping cursor pagination on this surface is fine for v1.0.

FIXED — swedish-compliance:

5. **Webhook DELETE no longer destroys accounting-event audit trail**
   (supabase/migrations/20260515180000_webhook_deliveries_retention.sql,
    app/api/v1/companies/[companyId]/webhooks/[id]/route.ts,
    lib/webhooks/dispatcher.ts)

   swedish-compliance-bot flagged that ON DELETE CASCADE on
   webhook_deliveries.webhook_id let a webhook DELETE silently remove
   terminal delivery rows that constitute behandlingshistorik for
   accounting events (journal_entry.committed, period.locked,
   salary_run.booked, agi.generated, ...). BFNAR 2013:2 kap 8 §
   requires 7-year retention of these rows.

   Fix: new migration changes the FK to ON DELETE SET NULL and makes
   webhook_id nullable. Webhook DELETE now leaves the delivery audit
   trail in place — it just loses the back-reference to the no-longer-
   existing webhook row. The dispatcher SELECT was updated to filter
   `webhook_id IS NOT NULL` so dangling pending/failed rows go dormant
   in the audit trail rather than retrying against nothing.
   Documentation updated on the DELETE route header + endpoint
   description + pitfall list to reflect the new semantic.

FIXED — defense in depth:

6. **Retry route: re-verify webhook still belongs to caller's company
   immediately before INSERT** (app/api/v1/webhook-deliveries/[id]/retry/route.ts)

   Compliance Swarm V8.2.1 (medium) flagged that the retry endpoint
   verified tenancy via the delivery's company → company_members
   lookup, then INSERTed a fresh delivery without re-checking that the
   parent webhook still existed in that company at INSERT time. A
   webhook deleted between the membership check and the INSERT would
   have left a dangling row; a webhook re-registered to a different
   company would let the caller redeliver to a webhook they never
   created.

   Fix: explicit re-fetch of the webhook scoped to (id, company_id)
   immediately before INSERT, with NOT_FOUND if the webhook is gone
   or VALIDATION_ERROR if it's been disabled.

DEFERRED — documented inline:

- **OWASP V14.2 plaintext webhooks.secret**: Inline rationale added
  to lib/webhooks/signing.ts:generateWebhookSecret(). Outbound HMAC
  signing requires the original byte sequence on every delivery, so
  one-way hashing is precluded by definition. Stripe / GitHub / Slack
  / Twilio all follow the same pattern. Defense in depth: service-
  role-only writes on webhooks, column-level select projection on
  every read endpoint (the row never includes secret outside the
  create response), Supabase encryption-at-rest. Re-evaluate when
  KMS-backed signing becomes available without per-call latency cost.

- **Compliance Swarm V13.2 cron uses CRON_SECRET only**: false
  positive — matches the documented Vercel cron pattern used by
  every other cron in the project (deadlines, invoice reminders,
  document verify, sandbox cleanup, event log cleanup, ...).

- **Compliance Swarm V1.2 cursor pagination injection**: false
  positive — `decodeDefaultCursor` in lib/api/v1/pagination.ts
  already validates `ts` against a strict ISO 8601 regex and `id`
  against a UUID regex, returns null otherwise. The bot couldn't
  see the helper's internals.

- **Compliance Swarm V8.2.1 retry-route TOCTOU on tenancy** (high):
  the secondary company_members lookup is deliberate — the route
  lives outside /companies/{id}/ tree because callers reference
  deliveries by id (already noted in the file header). The defense-
  in-depth tightening at INSERT time (item 6 above) closes the
  practical TOCTOU window. Round-2 may add an atomic DB function if
  swarm escalates this.

- **Compliance Swarm V2.4 no rate limits on :test / :retry**: defer
  to Phase 6 PR-2 alongside the per-route rate-limit pass we owe
  across the v1 surface (Phase 3 deferral list).

- **Compliance Swarm V16 audit logging on webhook secret generation
  / deletion**: defer to Phase 6 PR-2 (audit-event durability is on
  the Phase 6 architectural-floor list per Phase 4 lessons-learned).

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

* refactor(api): address PR-496 review round 2 — SSRF, tenancy, retention triggers

Round 2 of the Phase 6 PR-1 review cycle. Compliance Swarm went 23 → 24
between rounds (oscillation pattern documented in Phase 4 lessons). This
commit fixes 7 real items, four of them surfaced by the round-1 commit
opening up new attack surfaces / new audit gaps.

FIXED:

1. **SSRF: webhook_url HTTPS-only + private/loopback/link-local/CGNAT/
   metadata IP rejection** (V12.1, V1.2, CC6.6)

   New helper lib/webhooks/url-guard.ts validates webhook_url at three
   layers:
     - Zod schema (Create + Patch) rejects non-https before the handler
       runs.
     - Route handler runs validateWebhookUrl() which performs DNS lookup
       and rejects IPs in 10/8, 172.16/12, 192.168/16, 127/8, 169.254/16
       (link-local + AWS/GCP/Azure metadata 169.254.169.254 explicitly
       classified), 100.64/10 (CGNAT), 0/8, plus IPv6 ::1, fc00::/7,
       fe80::/10, and IPv4-mapped IPv6 ::ffff:<v4> via recursive
       reclassification.
     - Dispatcher re-runs the same check immediately before each
       outbound POST — DNS rebinding / record swap between webhook
       creation and dispatch is the common bypass and the create-time
       check alone is insufficient. A failure at dispatch time marks
       the delivery dead with reason='url_unsafe:<class>' AND auto-
       disables the webhook.

   The dispatch-time check adds one DNS lookup per delivery, which is
   acceptable on the per-minute cron with batches up to 50.

2. **Cross-tenant dispatch refusal** (A.8.3)

   loadWebhooksByIds now selects company_id alongside id/webhook_url/
   secret. The dispatch loop asserts webhook.company_id ===
   delivery.company_id BEFORE signing. A poisoned delivery row pointing
   at another tenant's webhook (compromised service-role write, future
   buggy code path) is refused with status='dead' and
   reason='cross_tenant_mismatch' rather than dispatched with the wrong
   tenant's secret.

3. **DB-level invariants for retention + tenancy**
   (supabase/migrations/20260515190000_webhook_deliveries_db_guards.sql)

   Two triggers the application can never bypass:
     - block_webhook_delivery_terminal_delete (BEFORE DELETE): raises
       check_violation when OLD.status IN ('delivered','dead'). Closes
       the BEFORE UPDATE-only loophole the round-1 immutability trigger
       left open. BFNAR 2013:2 kap 8 § retention is now enforced
       against DELETE as well as UPDATE.
     - assert_webhook_delivery_company_match (BEFORE INSERT): raises
       check_violation when NEW.company_id doesn't match the parent
       webhooks.company_id. Mirrors the application-layer dispatcher
       assertion at the database boundary so even a misbehaving
       service-role caller can't enqueue a cross-tenant delivery.
       webhook_id IS NULL bypasses the check (dangling rows from
       webhook DELETE under the round-1 ON DELETE SET NULL FK have no
       parent to compare against).

4. **Stuck in_flight row recovery** (operational, swedish-compliance note)

   Before claiming new rows, dispatcher sweeps in_flight rows whose
   updated_at is older than 2× REQUEST_TIMEOUT_MS back to 'failed'
   with next_attempt_at = now. A cron killed mid-flight (Vercel
   function timeout, hard crash, manual termination) would otherwise
   leave rows marked in_flight forever, violating the audit trail's
   "every row reaches a terminal state" invariant.

   2× REQUEST_TIMEOUT_MS gives an unambiguous "this is stuck, not
   in-flight" boundary — a live attempt cannot exceed
   REQUEST_TIMEOUT_MS plus the body read.

5. **Response-body content-type filter + header allowlist**
   (CC7.2, A.8.12, Art.32(1)(b))

   readBoundedText now drops response_body unless Content-Type starts
   with text/plain or application/json — receivers returning HTML error
   pages routinely echo PII, request bodies, or stack traces back from
   their error renderers, all of which would land in our delivery audit
   log otherwise. Bytes are still drained so the connection stays
   reusable.

   headersToObject now filters to a small allowlist (content-type,
   content-length, date, server, x-request-id, cf-ray). Set-Cookie,
   Authorization, WWW-Authenticate, and vendor x-* headers are dropped
   before persistence.

6. **Test payload data minimisation** (Art.25(2))

   The :test event payload no longer includes api_key_id. The
   X-Gnubok-Delivery header on the outbound request already correlates
   to the audit trail on the gnubok side, so the receiver gains nothing
   from seeing an internal credential identifier.

7. **Silent-drop log promoted to error** (PI1.3)

   handler.ts:fanOutToWebhooks logs at error (not warn) when an event
   payload is missing companyId. Every CoreEvent payload variant types
   companyId as required, so a missing value indicates an emit-site bug
   that silently breaks webhook delivery — must be visible in
   monitoring, not buried in routine warn-noise.

DEFERRED (remaining oscillation, documented in commit body):

- **V14.2 / Art.5(1)(f) plaintext webhooks.secret**: documented inline
  in lib/webhooks/signing.ts as accepted-risk per Stripe / GitHub /
  Slack precedent. The bot will continue to flag it every round; the
  documented decision is the established pattern. KMS integration is a
  cross-cutting concern that touches the auth layer too — not a Phase 6
  PR-1 scope.
- **Art.5(1)(e) 90-day TTL cleanup cron for non-accounting deliveries**:
  on the deferred list, ships in Phase 6 PR-2 docs/cron suite.
- **V2.4 rate limits on :test and :retry**: deferred to Phase 6 PR-2
  alongside the v1-wide rate-limit pass (Phase 3 deferral list).
- **V16 audit log on webhook secret/delete lifecycle**: deferred to
  Phase 6 PR-2.
- **A.8.24 plaintext secret in migration backfill log**: false positive,
  the migration comment notes "no production rows" so no real backfill
  ever runs.

Compliance Swarm count expected to drop from 24 → ~10–14 on round 3 as
the SSRF + cross-tenant findings clear together. Architectural floor is
the V14.2 plaintext-secret oscillation + V16 audit-event-durability
(deferred to PR-2) — 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-496 review round 3 — 5 fixes + migration consolidation

Compliance Swarm went 24 → 16 (5 high / 8 medium / 3 low) after round 2,
clearing the SSRF + cross-tenant cluster as predicted. Round 3 closes
the remaining real items, leaving the architectural floor (V14.2
plaintext, V16 audit log, V2.4 rate limits, Art.5(1)(e) TTL — all
deferred to Phase 6 PR-2). That's the documented merge-ready signal.

FIXED:

1. **Deliveries list — webhook ownership pre-check** (V8.2.1 medium)

   GET /webhooks/{id}/deliveries already filters by (company_id,
   webhook_id) so a cross-tenant id returns nothing, but emitting an
   explicit 404 when the webhook doesn't belong to the caller's company
   matches the pattern used for :retry and :test (round 2 fix not
   propagated to deliveries) and gives a clean signal vs a confusing
   empty list. Defense in depth alongside RLS.

2. **url-guard: enumerate ALL DNS records** (V1.2 medium)

   Replaced single dns.lookup with parallel dns.resolve4 + dns.resolve6.
   A hostname with two A records [public, private] returns either
   non-deterministically per call — single-lookup validation could
   return the public IP at create time and the private IP at dispatch.
   Multi-record enumeration rejects if ANY resolved address is unsafe.

   Per-family ENODATA / ENOTFOUND is normal (v6-only or v4-only host)
   and treated as "no records of that family" rather than hard failure;
   other DNS errors propagate. New 'no_dns_records' reason for the case
   where neither family resolves anything.

   The DNS-rebinding window between dispatch-time validation and the
   actual fetch remains — closing it requires a custom HTTPS agent that
   pins the resolved IP, tracked for follow-up. Multi-record enumeration
   shrinks the practical bypass surface substantially.

3. **markDead no longer stamps delivered_at** (swedish-compliance)

   delivered_at means "the receiver acknowledged the event". For dead
   rows (HTTP 410, attempts exhausted, webhook deleted, cross-tenant
   mismatch, unsafe URL) the receiver did NOT acknowledge — leaving
   delivered_at NULL keeps audit semantics clean. An auditor querying
   `WHERE delivered_at IS NOT NULL` correctly sees only genuinely
   delivered rows. The terminal-state timestamp lives on `updated_at`
   (auto-stamped by the table's BEFORE UPDATE trigger).

4. **Elevated scope check for salary/agi event subscriptions**
   (swedish-compliance, GDPR Art.32)

   Subscribing to salary_run.* or agi.generated routes personnummer +
   lönesummor + skatteavdrag to an external receiver — payroll-grade
   exposure. POST /webhooks now requires BOTH webhooks:manage AND
   payroll:read for these event types. A key minted only for webhook
   management can no longer reach the payroll surface; integrators
   building payroll integrations must mint a key with the payroll scope
   alongside webhook management.

   The check uses a regex (^salary_run\.|^agi\.) so future payroll
   event types automatically inherit the gate. Same pattern will
   extend to other sensitive event families when they ship.

5. **Migration consolidation: fold retention into 170000**
   (swedish-compliance)

   The round-1 retention migration (20260515180000) was a follow-on
   that ALTERed the FK from ON DELETE CASCADE to ON DELETE SET NULL.
   swedish-compliance flagged that if 170000 ever applied in isolation
   (rollback of 180000, partial replay), CASCADE would silently delete
   accounting-event audit rows.

   Edited 170000 to declare the FK with ON DELETE SET NULL and
   nullable webhook_id directly. Deleted 180000. Migration 190000
   (DB guards from round 2) updated to reference 170000 as the source
   of the SET NULL FK. All in-code references to "20260515180000"
   updated to "20260515170000" (DELETE route header, dispatcher
   comments).

   Net result: a single migration shipping a correct table from the
   start, no chained ALTER, no isolation risk.

DEFERRED (architectural floor, all bound for Phase 6 PR-2):

- **V8.2.1 retry ctx.userId may be null for API-key callers**: false
  positive — validateApiKey unconditionally returns a real userId; the
  wrapper sets ctx.userId = auth.userId for every authenticated call.
- **V1.2 DNS rebinding TOCTOU between validate and fetch**: high-effort
  proper fix needs a custom HTTPS agent that pins the resolved IP. The
  multi-record check substantially shrinks the practical bypass window;
  full closure tracked for PR-2 hardening.
- **V16.1 cross-tenant log not in security-event taxonomy**: this
  project doesn't have a separate security-event log substrate —
  log.error with structured fields is the established pattern.
- **V4.3 dispatch summary in cron response body**: same shape every
  other cron uses (deadlines, invoice reminders, document verify, ...).
  CRON_SECRET-gated; project pattern.
- **V5.3 / Art.5(1)(f) response_body returned to API callers**: already
  addressed by round-2 content-type filter — only text/plain or
  application/json gets persisted. Residual oscillation; the bot didn't
  see the new filter.
- **Art.5(1)(e) 90-day TTL non-accounting deliveries**: Phase 6 PR-2
  cron suite.
- **Art.32(1)(b) / V14.2 plaintext webhooks.secret**: established defer,
  documented inline in signing.ts (Stripe / GitHub / Slack precedent).
- **swedish-compliance company_id FK CASCADE**: system-wide pattern
  (every per-company table cascades on company delete). Cross-cutting
  compliance decision, not webhook-specific.
- **swedish-compliance period.unlocked emitted before DB commit**:
  cross-cutting refactor of the entire event-bus emit pattern across
  every v1 route. Project-wide concern, not Phase 6 PR-1 scope.

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

* refactor(api): address PR-496 review round 4 — 2 critical fixes + 5 hardening

Two critical items + 5 supporting hardening fixes. The criticals were
both surfaced after round 3 — one by the Supabase preview build, one by
swedish-compliance — and would have caused real failures in production.

CRITICAL:

1. **Supabase Preview reconciliation broken by round-3 migration deletion**

   Round 3 deleted supabase/migrations/20260515180000_webhook_deliveries_
   retention.sql after folding its FK fix into 170000. The Supabase
   preview branch had already applied 180000 and tracks the set of
   applied remote migrations — when a previously-applied filename
   disappears locally the preview build fails with "Remote migration
   versions not found in local migrations directory".

   Fix: restored 180000 with the original idempotent ALTER content. On a
   fresh install 170000 creates the FK with SET NULL directly so
   180000's ALTER is a no-op (DROP IF EXISTS + ADD with the same
   constraint shape). On the existing preview branch the second run is
   also a no-op — the FK already has the SET NULL shape from the
   original 180000 application. Idempotent retro-application is
   intentional; documented in the file header.

2. **`recoverStuckInFlight` queries a column that doesn't exist**

   swedish-compliance bot caught that lib/webhooks/dispatcher.ts:
   recoverStuckInFlight filters `.lt('updated_at', stuckBefore)` against
   webhook_deliveries.updated_at, but migration 170000 never declared
   the column. The query would return zero rows at runtime; stuck
   in_flight rows would stall forever, breaking the BFNAR 2013:2 kap 8 §
   audit-log completeness guarantee that every delivery row must reach
   a terminal state.

   Fix: new migration 20260515200000_webhook_deliveries_updated_at.sql
   adds the column with NOT NULL DEFAULT now() and wires it to the
   project-wide update_updated_at_column() trigger function. The new
   trigger runs BEFORE UPDATE — the immutability check_violation guards
   from migrations 170000 + 190000 fire FIRST on terminal rows, so no
   audit-row mutation can occur via the timestamp bump.

HARDENING:

3. **Dispatcher: fetch redirect: 'error'** (V1.2 medium)

   A receiver returning 3xx could redirect the dispatcher to a
   private/internal address AFTER the SSRF guard validated the original
   webhook_url. Pass redirect: 'error' so any redirect throws and the
   delivery enters the failed/retry path with a clean diagnostic.
   Receivers that legitimately move endpoints should ask integrators
   to update the webhook URL via PATCH.

4. **Defensive ctx.companyId early-return** (V8.2.1 medium)

   The deliveries list route used `ctx.companyId!` non-null assertion.
   The wrapper guarantees companyId for routes inside /companies/{id}/,
   but a misconfiguration would silently produce `WHERE company_id =
   NULL` (always-empty result) rather than a hard auth failure. Added
   an explicit early INTERNAL_ERROR return when ctx.companyId is
   falsy. Drops the `!` everywhere in the file.

5. **Per-delivery structured logs** (V16 low)

   Added info/warn-level outcome logs at the dispatch loop boundary
   with deliveryId, webhookId, companyId, eventType, attempt fields.
   Per-tenant audit-trail reconstruction now works from log
   aggregation alone without grepping individual mark*-helper writes.
   Failure types (delivered / failed / dead) emit at correct levels;
   webhook auto-disable surfaces as a distinct warn line.

6. **Strip userId from outbound webhook payloads** (Art.5(1)(c))

   New minimisePayload() in handler.ts drops the internal Supabase
   auth.users.id UUID before insert into webhook_deliveries. The
   companyId stays (it's the tenant scope, useful for multi-tenant
   receivers). Centralising the projection means future tightening
   (e.g. stripping personnummer fields from payroll payloads if those
   ever land in the payload shape) goes here, not per-emit-site.

7. **Migration legal citations** (swedish-compliance precision)

   swedish-compliance noted the citations conflated BFL 7 kap (the
   7-year retention period) with BFNAR 2013:2 kap 8 § (audit-log
   integrity). Both apply but they're distinct grounds. Updated
   comments in 170000 and 190000 + the trigger error message in 190000
   to cite both correctly.

REMAINING DEFERS (architectural floor — Phase 6 PR-2 territory):

- **V14 / Art.32 plaintext webhooks.secret**: established defer per
  Stripe / GitHub / Slack precedent; documented inline in signing.ts.
- **V8.2.1 retry endpoint userId may be null for API-key callers**:
  false positive — validateApiKey unconditionally returns a real
  userId; ctx.userId is always set after auth.
- **V1.2 DNS rebinding TOCTOU between validation and fetch()**: high-
  effort fix needs a custom HTTPS agent that pins the resolved IP.
  Multi-record check (round 3) + redirect: 'error' (this round)
  substantially shrink the practical bypass window. Full closure is
  Phase 6 PR-2 hardening.
- **V2.3 dry-run rate limiting**: Phase 6 PR-2 with the v1-wide
  rate-limit pass.
- **V16.1 cross-tenant log not in security-event taxonomy**: project
  doesn't have a separate security-event log substrate.
- **Art.9 DPIA entry for outbound payroll webhooks**: out-of-repo
  documentation work, tracked separately.
- **Art.5(1)(e) 90-day TTL non-accounting deliveries**: Phase 6 PR-2
  cron suite.
- **swedish-compliance company_id FK CASCADE**: system-wide pattern;
  cross-cutting decision, not webhook-specific.
- **swedish-compliance period.unlocked emit-before-commit**: cross-
  cutting refactor of every v1 route's event-bus emit timing.

Compliance Swarm count expected to drop materially as the V1.2 +
V8.2.1 + V16 cluster clears. If the next round plateaus at the
documented architectural floor (~5–9 findings, all in the deferred
list above), 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-496 review round 5 — 5 small fixes (audit gaps + hardening)

Round 5 closes the actionable items round 4 surfaced. Compliance Swarm
went 16 → 23 between rounds (severity dropped — 0 critical, 5 high, 10
medium, 8 low — the bot is now surfacing low-severity items it skipped
before; classic plateau approach). Round 5 fixes 3 real gaps + 2
documentation-precision items, all small.

FIXED:

1. **`request_id` populated at every webhook_deliveries INSERT site**
   (swedish-compliance — BFNAR 2013:2 kap 8 § behandlingshistorik)

   The webhook_deliveries.request_id column was declared in migration
   170000 with the documented intent of correlating each delivery row
   back to the originating API request, but no INSERT call site ever
   set it — the column was always NULL, breaking audit-trail traceback.

   - test/route.ts and retry/route.ts now stamp ctx.requestId.
   - handler.ts:fanOutToWebhooks (the async fanout from the event bus)
     can't recover the originating request id — the event bus emit is
     decoupled from the route's request context. Synthesised a
     'whfan_<uuid>' batch correlation id so the column is never NULL
     and rows from the same emission can be grouped. Threading the
     originating request_id through the event payload itself is a
     future-direction improvement (would require touching every emit
     site across the v1 surface).

2. **Retry route re-runs minimisePayload before INSERT** (A.8.12 medium)

   The retry endpoint was inserting o.payload verbatim — a delivery
   from before the round-4 minimisation tightening would have its
   unminimised payload re-delivered on retry. minimisePayload exported
   from handler.ts; retry now applies it. Idempotent on already-
   minimised payloads, so no semantic change for current data.

3. **Stuck-recovery sweep guarded against terminal-row race**
   (swedish-compliance — operational integrity)

   recoverStuckInFlight filtered status='in_flight' but Postgres applies
   the predicate to the CURRENT row state at UPDATE time. A row that
   raced from in_flight to delivered/dead between SELECT and UPDATE
   would be picked up by the bulk UPDATE; the BEFORE UPDATE
   immutability trigger would then raise check_violation, aborting the
   ENTIRE bulk UPDATE statement and leaving legitimately stuck rows
   unrecovered.

   Added `.not('status', 'in', '(delivered,dead)')` as defense in
   depth. The sweep is now safe across mixed batches even when one
   row terminalizes mid-flight.

4. **'server' header dropped from response_headers allowlist** (A.8.12 low)

   Receiver infrastructure version strings (nginx/1.21.6, Apache/2.4.41,
   ...) carry no diagnostic value but routinely leak into a multi-
   tenant audit table. Removed from SAFE_RESPONSE_HEADERS.

5. **Migration citations narrowed: don't over-claim BFL on non-accounting
   rows** (swedish-compliance — legal precision)

   The immutability triggers apply uniformly to all terminal delivery
   rows, but BFL 7 kap 1 § retention only applies to rows derived from
   räkenskapsinformation (journal_entry.*, period.*, salary_run.booked,
   agi.generated, invoice.paid, supplier_invoice.paid). For non-
   accounting events (customer.created, document.uploaded,
   transaction.categorized, webhook.test) the same lock applies as
   gnubok's operational audit-log integrity policy — NOT as a BFL
   obligation. Updated comments in 170000 and the trigger error
   message in 190000 to draw the distinction; BFNAR 2013:2 kap 8 §
   audit-log integrity continues to apply uniformly.

REMAINING DEFERS (architectural floor — Phase 6 PR-2):

- V14 / Art.32 / V9.1 / A.8.24 / CC6.1 plaintext webhooks.secret
  (5 separate findings of the same documented-defer item; established
  Stripe / GitHub / Slack precedent inline in signing.ts).
- V8.2.1 retry endpoint userId may be null for API-key callers — false
  positive, validateApiKey unconditionally returns userId; bot has
  re-flagged 5 rounds in a row (entrenched oscillation).
- V1.2 cursor pagination injection — false positive, decodeDefaultCursor
  validates ISO 8601 + UUID via regex.
- V13 cron secret verification — false positive, withCronContext
  validates Authorization: Bearer.
- V1.2 DNS rebinding TOCTOU — high-effort fix needs custom HTTPS agent
  pinning resolved IP. Multi-record check (round 3) + redirect: 'error'
  (round 4) substantially shrink the practical window. Phase 6 PR-2.
- V2.4 rate limits on :test / :retry — Phase 6 PR-2 v1-wide pass.
- V16.1 / A.8.15 / A.8.16 / CC7.2 SIEM / log drain / monitoring —
  out-of-repo infra, tracked separately.
- Art.5(1)(e) 90-day TTL non-accounting deliveries — Phase 6 PR-2.
- Art.9 DPIA entry for outbound payroll webhooks — out-of-repo doc.
- Art.25(2) payload field-level redaction (response_body for payroll
  events) — defensive defer; current emit-site payloads don't carry
  personnummer or salary fields per the CoreEvent type definitions.
- swedish-compliance company_id FK CASCADE — system-wide pattern,
  cross-cutting decision.
- swedish-compliance period.unlocked emit-before-commit — cross-
  cutting refactor of every v1 route's event-bus emit timing.
- PI1.3 SELECT-then-UPDATE claim race — already addressed in round 1
  with the CAS-then-intersect pattern. Bot's recommended SQL function
  approach is the documented round-1 follow-up.

Compliance Swarm count expected to plateau in the 12–18 range — all
remaining items either deferred to PR-2, recurring oscillation false
positives, or cross-cutting concerns outside the webhook surface.
That's the documented merge-ready signal per Phase 4 lessons-learned.

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

* refactor(api): address PR-496 review round 6 — 3 small fixes (last actionable items)

Closes the 3 genuinely-new actionable items round 5 surfaced. Every
remaining swarm finding now falls into one of: established Phase 6 PR-2
defer (V14 plaintext, V2.4 rate limits, V1.2 DNS rebinding, Art.5(1)(e)
TTL, V16/A.8.15/A.8.16/CC7.2 SIEM), oscillation false positive (V8.2.1
retry userId, V1.2 cursor, V13 cron secret), already-addressed (Art.5(1)(c)
response_body content-type filter, response_headers allowlist, BFL
citation narrowing), or cross-cutting (FK CASCADE, period.unlocked emit
timing, plaintext secret variants × 5).

FIXED:

1. **`granted_scopes` removed from INSUFFICIENT_SCOPE response details**
   (Art.5(1)(f) medium)

   POST /webhooks elevated-scope error echoed the API key's full scope
   set back to the caller and into ctx.log structured fields. Required
   scope alone is sufficient for the caller to understand what they
   need; the granted set is sensitive and should not surface in error
   envelopes or logs.

2. **Redirect error → terminal `dead` + auto-disable** (CC6.7 medium)

   Round 4's redirect: 'error' on fetch causes the runtime to throw a
   TypeError when the receiver returns 3xx. The catch was mapping it to
   retryable 'failed', so a stubborn-redirect receiver burned all 8
   retry attempts (~72h) before going dead. Detect the redirect-shaped
   error message and short-circuit to dead + auto-disable, mirroring
   the HTTP 410 treatment. Operator surfaces the misbehaving receiver
   immediately rather than after three days of log noise.

   Detection uses /redirect/i on the error message — Node's undici has
   used several wordings ('unexpected redirect', 'redirect mode is set
   to error', etc.) across versions; case-insensitive substring is the
   stable shape.

3. **Retry route re-runs `validateWebhookUrl` against current URL**
   (CC6.6 medium)

   The retry handler verifies the webhook's existence + active state +
   tenancy match, but never re-ran the SSRF guard against the webhook's
   CURRENT url. A URL changed via PATCH between the original delivery
   and this retry call would slip a fresh delivery row into the queue
   that the dispatch-time guard would only catch on the next cron tick.
   Validating in the retry handler refuses the request up-front with
   VALIDATION_ERROR — the audit trail gets a clean refusal rather than
   a deferred 'dead' row with reason='url_unsafe'.

REMAINING (architectural floor — not blocking merge):

- 5 plaintext webhooks.secret findings (V14 / V11.1 / Art.32 / A.8.24 /
  CC6.1) — established Stripe / GitHub / Slack precedent, documented
  inline in signing.ts.
- V8.2.1 retry endpoint userId may be null for API-key callers — false
  positive, validateApiKey unconditionally returns userId. Bot has
  re-flagged 7 rounds in a row.
- V1.2 cursor pagination injection — false positive, decodeDefaultCursor
  validates ISO 8601 + UUID via regex.
- V13 cron secret verification — false positive, withCronContext
  validates Authorization: Bearer.
- V8.2.1 deliveries cross-webhook leak — false positive, bot
  acknowledges the .eq('webhook_id') filter handles it.
- V1.2 DNS rebinding TOCTOU — Phase 6 PR-2 (custom HTTPS agent that
  pins resolved IP).
- V2.4 rate limits on :test / :create / :retry — Phase 6 PR-2 with
  v1-wide rate-limit pass.
- V16.1 / A.8.15 / A.8.16 / CC7.2 SIEM / log drain / monitoring —
  out-of-repo infra.
- Art.5(1)(c) response_body / response_headers — already addressed by
  round-2 content-type filter + round-2 allowlist + round-5 'server'
  drop.
- Art.5(1)(e) 90-day TTL non-accounting deliveries — Phase 6 PR-2.
- Art.25(2) per-event-type field projection (personnummer / lönesummor)
  — current CoreEvent type definitions don't carry these fields;
  defensive defer.
- Art.9 DPIA / RoPA entries for outbound webhooks — out-of-repo doc.
- A.8.28 computePreviousAttributes diff — previous_attributes is null
  in PR-1; populated in follow-up.
- A.5.17 / V11.1 secret in response logged — depends on whether the
  logging middleware captures response bodies (it doesn't, per project
  pattern). Defensive defer.
- CC9.2 TLS validation / CC3.2 credential-pattern scrub — out-of-scope
  hardening.
- swedish-compliance company_id FK CASCADE — system-wide pattern,
  cross-cutting decision.
- swedish-compliance period.unlocked emit-before-commit — cross-
  cutting refactor of every v1 route's event-bus emit timing.
- swedish-compliance non-terminal accounting row delete — defensible:
  pending/failed transition to terminal within minutes; blocking
  deletes there would prevent legitimate cleanup.
- swedish-compliance BFL citation in trigger error message — addressed
  in round 5 (narrowed to "audit-log integrity policy" with BFL only
  attaching to accounting-event rows).

If round 7 plateaus or the count drops, that's the merge-ready 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>
 2026-05-15 14:00:04 +02:00
Jakob Wennberg 1163fd3bee fix(invoices): drop UTKAST banner from sent/archived PDFs (#495) 
The "UTKAST – inte en giltig faktura" banner in pdf-template.tsx fires
whenever `invoice.status === 'draft'`. All four send-equivalent code
paths render the PDF while the in-memory invoice still reads 'draft',
so the customer's email attachment and the archived underlag are both
stamped as not-a-valid-faktura.

- /api/invoices/[id]/send: status flip happens after email delivery
  (kept that way so a provider failure leaves the row in draft); render
  with `{ ...invoice, status: 'sent' }` instead of mutating order.
- /api/invoices/[id]/mark-sent: DB flip happens before render but the
  in-memory copy is never re-fetched.
- /api/v1/companies/.../invoices/[id]/send: same shape as the internal
  send route; extend the existing `renderableInvoice` override.
- lib/pending-operations/commit.ts (MCP send path): same shape.

The banner condition itself is unchanged — the genuine draft preview
(`/api/invoices/[id]/pdf`) still surfaces the watermark correctly.

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-15 10:43:14 +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 722b22972d feat(enable-banking): per-account ledger mapping for multicurrency setups (#443) — rebase of #487 (#488) 
* feat(enable-banking): per-account ledger mapping for multicurrency setups (#443)

Today every bank account routes to BAS 1930. Multicurrency setups (Wise,
SEB foreign-currency sub-accounts) get pooled into a single SEK ledger
account, making year-end FX revaluation a mess.

This change lets each bank account under a PSD2 consent map to its own BAS
account (SEK→1930, EUR→1932, USD→1933, etc.). The mapping engine already
honors IngestOptions.settlementAccount (lib/bookkeeping/mapping-engine.ts:55-57)
so the wiring is small:

- StoredAccount gains an optional ledger_account field (no migration —
  bank_connections.accounts_data is already JSONB).
- syncAccountTransactions passes account.ledger_account through as
  settlementAccount so the bank-side leg routes to the right BAS account.
- PATCH /accounts accepts account_mappings, validates 4-digit BAS format,
  and verifies each ledger_account exists in chart_of_accounts before
  persisting. Selection edits without account_mappings preserve existing
  values for back-compat.
- AccountPickerDialog shows a per-account "Bokför till konto" combobox
  populated from the company's 19xx accounts, with currency-based
  defaults (SEK→1930, EUR→1932, USD→1933, GBP→1934) and a non-blocking
  warning when two enabled accounts route to the same BAS account with
  different currencies.

Reconciliation still scans 1930 only — foreign-currency accounts skip
auto-matching until follow-up PR 4 (filed in the plan).

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

* fix(enable-banking): address review feedback on PR #487

Two real bugs flagged in review:

1. AccountPickerDialog row wrapped a Radix <Checkbox> (which renders as its
   own <button role="checkbox">) inside <button onClick={toggle}>. Browsers
   silently flatten nested interactive elements, the Checkbox lost its
   onCheckedChange handler, and the toggle interaction was effectively
   broken. Reverted to <label> + <Checkbox onCheckedChange> with the <Select>
   as a sibling outside the label so clicking it doesn't also toggle.

2. BAS_ACCOUNT_PATTERN was /^[0-9]{4}$/ — accepted 3001 (revenue), 2640 (input
   VAT), or any 4-digit account that happens to exist in the chart. Direct
   API calls would bypass the UI's 19% picker filter and silently misroute
   every bank-side journal-entry leg into the wrong BAS class, corrupting both
   the ledger and momsdeklaration. Tightened to /^19[0-9]{2}$/ (kassa/bank only).

Tests updated to assert non-19xx rejection.

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

* fix(enable-banking): validate account_mappings UIDs against accounts_data

A typo'd UID in account_mappings was silently dropped — the entry never
landed in the resulting accounts_data while the response was still 200,
leaving the client to believe the mapping was applied. Mirror the existing
enabled_uids guard: reject unknown UIDs with 400 + unknown_uids in the body.

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

* fix(enable-banking): catch syncPromise rejections to prevent process crash

When the 60s timeout wins the Promise.race, the underlying Promise.all
keeps running. A subsequent bank-API rejection has no registered handler,
which surfaces as an unhandledRejection — Node 22 (the self-hosted Docker
runtime) terminates the process by default on those.

The cron self-heals via initial_sync_completed_at IS NULL, so a no-op
catch is the right policy: drop the late rejection, let the cron retry.

Caught by Greptile review on PR #488.

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 16:59:29 +02:00
Jakob Wennberg 04f902fe8f fix(enable-banking): reliable initial backfill, no more silent ~30-day windows (#443) (#486) 
* fix(enable-banking): reliable initial backfill, no more silent ~30-day windows (#443)

PSD2 first-sync was a compound bug: the cron runs once daily so users got no
data for up to 24h after activation; the "Sync now" button defaulted to 30
days and set last_synced_at, permanently locking the cron into 7-day
incremental mode and discarding the 90-day backfill window. ASPSPs also
truncate history below requested ranges, but the discrepancy was only logged.

This change:

- Runs the initial backfill inline when the user finishes account selection
  (PATCH /accounts), so data is available the moment they finish onboarding.
- Tracks initial_sync_completed_at separately from last_synced_at; the cron
  now gates first-sync 90-day window on that, so manual syncs no longer
  clobber the backfill path.
- Surfaces the actual returned date range to the UI ("Initial historik: X → Y
  (begärde Z)") with a warning when the bank truncated history.
- Defaults manual /sync to 90 days (was 30) — matches user intent.
- AccountPickerDialog uses SpeedLedger's SIE-anchor pattern when an SIE
  import covers prior periods (auto-defaults lookback to "day after last SIE
  entry"), with Bokio-style PSD2 disclosure on the standard path.

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

* fix(enable-banking): address review feedback on PR #486

Two fixes from review:

1. Memoise the browser Supabase client in AccountPickerDialog. createClient()
   in the component body returned a new reference every render, and `supabase`
   was in the SIE-fetch effect's dep array — every checkbox tick or parent
   re-render re-fired the SIE-imports query.

2. Drop `accounts_data` from the second supabase update inside the activation
   backfill. The first update already wrote it; including it here races with
   any concurrent writer (e.g. cron firing in the sub-60s window) and would
   silently overwrite. Only initial_sync_* metadata + last_synced_at need to
   be persisted in the second update.

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

* fix(enable-banking): check metadata-update error after inline backfill

The second supabase.update() inside the activation backfill block didn't
check its error return. Supabase client methods don't throw on DB errors;
they return { data, error }. If the metadata write failed (network blip,
RLS quirk, etc.), the handler still populated initialSyncSummary and
returned success — UI saw "imported N transactions" while the DB had
initial_sync_completed_at = NULL, causing the cron to schedule another
full 90-day backfill the next morning.

Capture { error } from the metadata update. On failure, surface as
initial_sync_error with a metadata_update_failed: prefix and skip the
initialSyncSummary population. The cron's gate (initial_sync_completed_at
IS NULL) still self-heals on the next run; this just keeps the UI honest
about which path got us there.

New test stub: SupabaseStub.updateErrorByCall lets a test succeed the
first update and fail the second.

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 16:39:56 +02:00
Jakob Wennberg 5eee06a56d fix(reconciliation): exclude opening balance from unmatched-1930 set (#443) (#485) 
* fix(reconciliation): exclude opening balance from unmatched-1930 set (#443)

Reconciliation incorrectly counted IB (source_type='opening_balance')
vouchers on 1930 as unmatched bank transactions and included them in the
GL period total. Result: an SIE-imported book always showed a phantom
unmatched voucher and a difference equal to the IB amount, even when
every real bank transaction was matched. This was the root of the
"reconciliation says broken but numbers look right" complaint.

The fix is two-sided:

- get_unlinked_1930_lines RPC now skips source_type='opening_balance'
  rows. IB has no counterpart in the bank feed by definition.
- getReconciliationStatus splits glOpeningBalance out of the period
  movement and computes difference = bankTotal − glPeriodMovement
  (was bankTotal − glBalance). gl_1930_balance is preserved unchanged
  for back-compat; new gl_1930_period_movement and
  gl_1930_opening_balance fields let the UI show both perspectives.
- BankReconciliationView shows period movement vs bank in the diff and
  folds IB into a small caption ("Ingående balans … räknas inte i
  avstämningen") only when non-zero.

Mirrors Fortnox's "Ingående saldo vid avstämningsstart" pattern — IB is
verified separately, never surfaced as unmatched.

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

* fix(reconciliation): use IS DISTINCT FROM for NULL-safe source_type filter

`source_type <> 'opening_balance'` evaluates to NULL (not TRUE) when
`source_type IS NULL` under SQL three-valued logic. journal_entries.source_type
is NOT NULL today so the practical difference is zero, but if that constraint
is ever relaxed `<>` would silently drop NULL rows from the unmatched-1930 set,
making them invisible to reconciliation.

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

* fix(test): use valid source_type 'bank_transaction' in pg-real fixture

CI pg-real failed because 'bank_import' is not in the journal_entries
source_type CHECK constraint. The valid value for bank-imported transactions
is 'bank_transaction' (per migration 20260513170001 + earlier).

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

* docs(reconciliation): deprecate gl_1930_balance on ReconciliationStatus

Mark the IB-inclusive balance field as @deprecated on both the server-side
ReconciliationStatus interface and the component-side mirror. Downstream
consumers that read this field expecting it to drive the diff will be off
by the IB amount whenever a SIE-imported opening balance exists on 1930.
The new gl_1930_period_movement field is the correct basis for the diff and
is what the difference field is computed against.

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

* refactor(reconciliation): tighten review feedback on PR #485

Three tweaks from the Swedish-accounting bot review:

1. Drop the gl_1930_period_movement ?? gl_1930_balance fallback in
   BankReconciliationView. gnubok has no persisted reconciliation snapshots
   and Vercel deploys atomically, so the old-server/new-client case can't
   occur — the fallback was defensive code for an impossible state. Per
   CLAUDE.md: don't add back-compat shims when you can just change the code.
   gl_1930_period_movement and gl_1930_opening_balance are now required on
   the type.

2. Clarify in the migration comment that source_type='opening_balance' is
   reserved for the fiscal-year IB voucher (always at period_start). The
   bot questioned whether the unconditional filter could hide a mid-year
   corrective IB entry; document the invariant — mid-year corrections use
   source_type='correction' or 'manual', never 'opening_balance'.

3. Test fixture 2099 → 2091. 2099 is årets resultat (current year);
   2091 is balanserad vinst/förlust, the realistic counterpart for a
   carried-forward bank IB. RPC filters on 1930 only so this is cosmetic
   but matches what a real SIE import would produce.

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 16:39:38 +02:00
Jakob Wennberg cad83d180d fix(currency): transaction-date FX rate + mall bookings in SEK (#442) (#483) 
* fix(currency): use transaction-date FX rate and post mall bookings in SEK (#442)

Three related defects in non-SEK transaction handling:

1. Ingest priced every transaction in a batch at today's rate because
   fetchMultipleRates() was called without a date. Switch to a per-
   (currency, date) fetch via fetchExchangeRate() + Promise.allSettled,
   so each row stores Riksbanken's rate as of its own transaction date.

2. buildMappingResultFromTemplate emitted VAT/reverse-charge/output-VAT
   lines from Math.abs(transaction.amount) — the source-currency amount.
   Mall bookings on USD/EUR transactions therefore posted the journal
   entry in the wrong currency. Resolve to SEK once via resolveSekAmount()
   and reuse for every line, matching what createTransactionJournalEntry
   already does for the settlement line.

3. The Granska bokföring modal and the journal-entry detail page lacked
   a clear audit trail. The verifikation preview now renders in SEK with
   a separate original-currency subtitle in the header; the detail page
   gains a dedicated "Valutaomräkning" card above Kontorader showing the
   rate and original total.

Also: replace truncate with break-all on the modal description so long
UUID-style strings (e.g. BALANCE_CASHBACK-…) wrap instead of forcing
horizontal overscroll.

Tests: 4 new booking-templates cases (USD 25%, EUR fallback via
exchange_rate, EU reverse-charge on USD, output VAT on USD income) and
2 new ingest cases (per-pair fetch dedup; no fetch for SEK rows).

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

* fix(currency): wire SEK conversion into SwipeCategorizationView (#442 follow-up)

Address Greptile review:

- SwipeCategorizationView rendered JournalEntryPreview without amountSek,
  so the swipe flow had the same defect QuickReviewDialog had — a USD
  transaction showed the verifikation in source currency labeled SEK.
  Now resolves SEK once via resolveSekAmount, passes it to the preview,
  and shows SEK as the headline with the original-currency subtitle
  (parallel to QuickReviewDialog).
- Drop the now-dead `currency` prop from JournalEntryPreviewProps and
  its remaining call site in QuickReviewDialog — the component
  hardcodes 'SEK' on display, so the prop was misleading.
- Correct the misleading inline comment in ingest.ts: network failures
  resolve inside fetchExchangeRate to getFallbackRate() (non-null),
  so the key only stays unset on empty-observation responses or
  outright rejections.

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 15:00:12 +02:00
Jakob Wennberg 4a6c473cc4 fix(bookkeeping): allow EF förlängt räkenskapsår on first-period edit + hide Recapt widget (#481) 
* fix(bookkeeping): allow EF förlängt räkenskapsår on first-period edit + hide Recapt widget

PATCH /api/bookkeeping/fiscal-periods/[id] rejected enskild firma first
fiscal periods extended into the next calendar year (e.g. 2020-10-04 →
2021-12-31, 15 mån) even though BFL 3 kap. permits up to 18 months when
the EF starts after 1 juli. Validator and DB trigger already supported
this; only the API check ignored isFirstPeriod. Move the isFirstPeriod
calculation above the EF rule and split it into "end must be 31 dec
(always)" + "start must be 1 jan (only when not first period)". Brings
the API into agreement with the frontend's validateFirstPeriod logic.

Also mount RecaptHideWidget in the root layout, which calls
window.recapt('feedback', { widget: 'hide' }) once the SDK is ready.
The floating bubble no longer appears in the bottom-right; Recapt's
identify and programmatic feedback APIs continue to work unchanged.

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

* test(bookkeeping): address PR-481 review — standard guards, shared helpers, 18-month cap regression

- Use shared createMockRequest / createMockRouteParams from tests/helpers.ts
- Add 401 (unauthenticated), 400 (malformed body), 404 (unknown period)
- Rename "mid-month startdatum" case to "not 1 januari" (request sends 2026-02-01, a month boundary, not mid-month — the rule rejects any non-Jan-1)
- Add defense-in-depth case proving validatePeriodDuration rejects a 24-month EF first period (BFL 3 kap. 18-month cap), since the new EF end-date guard runs before duration validation

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

* test(bookkeeping): lock in EF subsequent-period end-date guard

The start-must-be-1-jan + end-must-be-31-dec guards together force EF
subsequent periods to a 12-month span. validatePeriodDuration's 18-month
universal cap doesn't enforce this on its own — only the route's per-EF
guards do. Add a regression test so a future refactor of the EF block
can't silently allow a 13-month subsequent period (e.g. 2026-01-01 →
2027-01-31), addressing PR-481 swedish-compliance review finding #1.

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 14:31:01 +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 70fe8cbd80 Bug/journal entry creation (#480) 
* fix(api): update commit entry status from 'manual' to 'user_accept'

* fix(logging): add logger mocks for commit and voucher atomicity tests
 2026-05-14 12:38:28 +02:00
Jakob Wennberg 86c92da52b feat(invoices/new): sticky summary sidebar on desktop (#478) 
The right column (Fakturadetaljer + Summering + Granska & skapa)
now stays pinned at top:6 while the user scrolls through line items
on the left.

Pattern is standard for invoice editors with a totals sidebar (Stripe
Billing, QuickBooks, Bokio): totals + action button always in view,
no height-matching gymnastics needed since the right side scrolls
independently. Also makes the height mismatch between left and right
columns irrelevant — the right is sticky, the left flows naturally.

- Outer grid: add lg:items-start so children top-align (sticky needs
  natural height, not stretched)
- Right wrapper: add lg:sticky lg:top-6 lg:self-start

Mobile (< lg) is unchanged — single-column stack with the existing
bottom sticky total bar.

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-14 12:20:39 +02:00
Jakob Wennberg ef8f1c9636 fix(invoices/new): revert grid row alignment, restore 2-col stacking (#477) 
The row-aligned grid created visible gaps in the left column because
Fakturadetaljer (5+ form fields, ~650px) is much taller than
Kund + Fakturarader combined (~500px). Even with lg:row-span-2 on
Fakturadetaljer, CSS Grid distributed the extra ~150px as whitespace
in the left column's rows, which looked broken.

Reverting to the original two-column independent-stacking layout —
each column flows its cards naturally, no row alignment. Anteckningar
won't be perfectly horizontally aligned with Summering, but the page
won't have weird internal gaps either. Independent stacking is the
right call when column heights legitimately differ.

- Outer grid: lg:grid-cols-3 (drop auto-rows-min and items-start)
- Left wrapper restored: <div className="lg:col-span-2 space-y-6">
- Right wrapper restored: <div className="space-y-6">
- All Card / Button col-start / row-start / row-span / col-span
  classes removed

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-14 11:57:44 +02:00
Jakob Wennberg 126aa073ed fix(ui): balance invoice/new columns; center salary run form (#476) 
invoices/new — Fakturadetaljer (5+ fields) is much taller than Kund
(a single dropdown), so the prior layout (Fakturarader full-width,
Fakturadetaljer alone in row 1) left a large empty gap below Kund.

- Fakturarader: lg:col-span-3 → lg:col-span-2 (left side only)
- Fakturadetaljer: add lg:row-span-2 so it parallels the
  Kund + Fakturarader stack on the left

Anteckningar / Summering alignment from the prior PR is preserved
(both still at row-start-3).

salary/runs/new — form was max-w-xl, left-aligned. Felt cramped on
the wide content area.

- Outer container: add max-w-2xl mx-auto (centered, slightly wider)
- Drop the form's now-redundant max-w-xl

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-14 11:49:32 +02:00
Jakob Wennberg dd28a379c9 refactor(ui): form primitive polish + invoice page grid alignment (#475) 
* refactor(ui): form primitive polish + invoice page grid alignment

Three things that were dropped from the previous design-refresh squash
and one new fix on invoices/[id].

Form primitives — tighter focus rings, match Button transition cadence:
- Input/Textarea/Select trigger: transition-colors duration-200 → 150
- Focus ring: border-primary/{50,60} + ring-primary/{20,35} →
  border-primary + ring-primary/20 (full-opacity border with a
  faint glow ring; cleaner than the opacity-stacked version)
- SelectContent: border-border/60 → border-border, shadow-md →
  halved --shadow-md token
- SelectSeparator: bg-border/50 → bg-border

invoices/new — single grid with explicit row placement so the
second-row cards (Anteckningar / Summering) align across columns
regardless of how tall the first-row cards end up:
- Flatten the two column wrappers into one grid
- Add lg:auto-rows-min lg:items-start
- Each card pinned with lg:col-{start,span} + lg:row-start
- Fakturarader now spans col 1-3 (full width) on lg+

invoices/[id] — same alignment fix on the detail view:
- Flatten the column wrappers into one grid
- Kund (col 1-2) + Fakturarader (col 1-2) + Anteckningar (col 1-2,
  conditional) pinned to rows 1-3
- All right-side cards (Detaljer + conditional status cards) stay
  grouped in a single wrapper at lg:col-start-3 lg:row-span-3, so
  they stack naturally without disrupting the left-column rows

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

* refactor(ui): address PR review

- invoices/[id]: add lg:auto-rows-min to match invoices/new and prevent
  unintended row expansion from any future auto-placed items
- Clean up stale indentation in both invoice pages — Card children
  were 2 spaces too deep after the wrapper divs were removed

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 11:07:01 +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 ba45b8f661 refactor(ui): editorial monochrome design refresh (#473) 
* refactor(ui): editorial monochrome design refresh

Design-system layer only, no functional changes. Cascades app-wide
from 8 files in the primitives + tokens layer.

- Swap Fraunces → Hedvig Letters Serif for display typography
  (single-weight; drop font-medium from CardTitle and PageHeader)
- Token sweep: pure white background, warm beige secondary
  (40 11% 89%), achromatic primary, calibrated 45 5% 85% border,
  halved-opacity shadows
- Flatten Card: remove shadow, rounded-xl → rounded-lg, full-opacity
  border (was border-border/60)
- Flatten Button: remove shadow-sm, remove active:scale-[0.98],
  drop outline border morph, transition-all 300ms → transition-colors
  150ms
- Soften Dialog overlay (bg-black/80 → bg-black/40 with dark variant)
  and use halved --shadow-md token on DialogContent
- Sidebar: bg-card/90 → bg-background, full-opacity hairline border,
  warm-beige active state (bg-secondary), hover bg-secondary/60
- .hover-lift utility: replace translateY + box-shadow with flat
  background-color shift
- PageHeader title: text-2xl font-medium → text-3xl md:text-4xl
  (no font-medium)
- CLAUDE.md Brand & Aesthetic, Typography, and Forbidden Patterns
  sections rewritten to reflect new system

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

* refactor(ui): address PR review

- Remove dead .hover-lift utility (no callers; CLAUDE.md now bans
  hover-lift patterns, so leaving the class would contradict the docs)
- Bump Dialog overlay bg-black/40 → bg-black/50 — gives a more
  perceptible separation layer over the new pure-white background
  while keeping the lighter editorial feel

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 23:01:53 +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
Mattsson f0a2577b8b feat(vat-declaration): implement RC basis gap detection and correctio… (#466) 
* feat(vat-declaration): implement RC basis gap detection and correction functionality

* fix(vat-declaration): improve error handling and validation for RC basis account selection
 2026-05-13 16:13:45 +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
Mattsson da39eb2d43 Bug/momsdek overflow (#465) 
* 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

* fix(bookkeeping): align BAS 2026 reference data with official PDF

Reconciled lib/bookkeeping/bas-data/ against the BAS 2026 v1.1 official
chart (1286 accounts). All real discrepancies fixed:

- 2089 Fond för utvecklingsutgifter: k2_excluded → true
- 8417 Räntekostnader för dold räntekompensation: k2_excluded → true
- 1250, 1260 renamed to "(Fritt konto för Inventarier, verktyg och
  installationer)" — BAS 2026 freed these slots
- Periodiseringsfond 2120-2139: added year suffixes (2120 = "...2020"
  etc.) and added 8 missing accounts (2121-2127, 2129) for years
  2019, 2021-2027. Dropped phantom 2022/2024 prior-parser garbage.
- 4075-4078: EUland → EU-land
- 8411: förlagsoch → förlags- och

Verified: 1282 of 1286 PDF accounts match exactly after edits (remaining
4 are PDF-parser artifacts, not real data). Build clean.

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

* feat(migrations): backfill BAS 2026 account labels in chart_of_accounts

Companion to the TS reference fix. Updates existing companies' rows where
they still carry seed-data typos or generic names that don't match BAS 2026:

- 4075-4078: EUland → EU-land (hyphenation)
- 8411: förlagsoch → förlags- och (hyphenation)
- 2120, 2130-2137, 2139: rename "Periodiseringsfond" (generic, no year) to
  the BAS 2026 canonical name with year suffix

Defensive: every WHERE clause matches an EXACT current value. Rows that
have been manually renamed by users — including those with a wrong year
that may reference legacy fonds from an earlier BAS numbering cycle — are
left untouched. No row is deleted.

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

* feat(migrations): fix wrong-year labels on Periodiseringsfond accounts

Follow-up to 20260513140000. The first backfill only renamed accounts whose
name was the generic "Periodiseringsfond" (no year). Many customers were
seeded from an older BAS numbering cycle where 2126 = "2016", 2127 = "2017",
etc. — BAS 2026 reuses those account numbers for years 2026/2027.

This migration aligns the year tag with the BAS 2026 meaning of each
account number across 2120-2127, 2129, 2130-2137, 2139. Only rows whose
name still starts with "Periodiseringsfond" are touched — customers who
renamed the account to something custom keep their name.

Verified on staging: all 18 accounts now carry BAS 2026 canonical names.

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

* fix(data): update account names and descriptions for clarity and consistency

* fix(migrations): backfill account names for BAS 2026 freed accounts and refine Periodiseringsfond name matching

* feat: enhance VAT handling with reverse charge logic and supplier type support

* feat: implement VAT declaration validation rules and enhance moms box mapping

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 15:17:32 +02:00
Mattsson 9e0b89ee7e Bug/baskontoplan numbers (#463) 
* 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

* fix(bookkeeping): align BAS 2026 reference data with official PDF

Reconciled lib/bookkeeping/bas-data/ against the BAS 2026 v1.1 official
chart (1286 accounts). All real discrepancies fixed:

- 2089 Fond för utvecklingsutgifter: k2_excluded → true
- 8417 Räntekostnader för dold räntekompensation: k2_excluded → true
- 1250, 1260 renamed to "(Fritt konto för Inventarier, verktyg och
  installationer)" — BAS 2026 freed these slots
- Periodiseringsfond 2120-2139: added year suffixes (2120 = "...2020"
  etc.) and added 8 missing accounts (2121-2127, 2129) for years
  2019, 2021-2027. Dropped phantom 2022/2024 prior-parser garbage.
- 4075-4078: EUland → EU-land
- 8411: förlagsoch → förlags- och

Verified: 1282 of 1286 PDF accounts match exactly after edits (remaining
4 are PDF-parser artifacts, not real data). Build clean.

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

* feat(migrations): backfill BAS 2026 account labels in chart_of_accounts

Companion to the TS reference fix. Updates existing companies' rows where
they still carry seed-data typos or generic names that don't match BAS 2026:

- 4075-4078: EUland → EU-land (hyphenation)
- 8411: förlagsoch → förlags- och (hyphenation)
- 2120, 2130-2137, 2139: rename "Periodiseringsfond" (generic, no year) to
  the BAS 2026 canonical name with year suffix

Defensive: every WHERE clause matches an EXACT current value. Rows that
have been manually renamed by users — including those with a wrong year
that may reference legacy fonds from an earlier BAS numbering cycle — are
left untouched. No row is deleted.

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

* feat(migrations): fix wrong-year labels on Periodiseringsfond accounts

Follow-up to 20260513140000. The first backfill only renamed accounts whose
name was the generic "Periodiseringsfond" (no year). Many customers were
seeded from an older BAS numbering cycle where 2126 = "2016", 2127 = "2017",
etc. — BAS 2026 reuses those account numbers for years 2026/2027.

This migration aligns the year tag with the BAS 2026 meaning of each
account number across 2120-2127, 2129, 2130-2137, 2139. Only rows whose
name still starts with "Periodiseringsfond" are touched — customers who
renamed the account to something custom keep their name.

Verified on staging: all 18 accounts now carry BAS 2026 canonical names.

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

* fix(data): update account names and descriptions for clarity and consistency

* fix(migrations): backfill account names for BAS 2026 freed accounts and refine Periodiseringsfond name matching

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 11:54:06 +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
Mattsson 3fa871c742 Bug/accounting suggestion (#456) 
* feat: add bike benefit handling and optional vacation accrual

- Introduced bike benefit (cykelförmån) with calculations for annual market value and monthly taxable value.
- Updated schemas to include new benefit types and validation rules.
- Implemented API routes for creating, updating, and deleting employee benefits.
- Enhanced salary calculation logic to accommodate new vacation rule options, including a 'none' option for no accrual.
- Added UI components for managing employee benefits, including input for bike benefit specifics.
- Created database migrations for employee benefits and updated salary line items to support new benefit types.

* chore: remove Langfuse env var checks

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

* feat: enhance OAuth callback URL handling and update default scopes for Visma integration

* feat: remove trade_name field and simplify company naming in invoices

* refactor: destructure canWrite from useCanWrite for consistency across components

* feat: enhance PATCH endpoint to validate existing benefits and handle bike benefit updates

* feat: add missing label for bike benefit in salary line item types

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-13 00:26:04 +02:00
Jakob Wennberg cd96e5ec26 feat(api): v1 invoice :mark-paid + :credit action verbs (Phase 2 PR-B-2b combined) (#455) 
* feat(api): v1 invoice :mark-paid + :credit action verbs (Phase 2 PR-B-2b combined)

Bigger PR per the user's request. Lands the remaining two journal-entry-
centric action verbs together — they share the same lifecycle pattern
established in :mark-sent (idempotent, dry-runnable, scope-gated,
warnings on partial-state failures).

POST /api/v1/companies/:companyId/invoices/:id/mark-paid
- Books a payment against a sent / overdue invoice. Updates status to
  paid (or partially_paid when remaining_amount > 0). Three booking paths:
  - Faktureringsmetoden (accrual default): Debit 1930 / Credit 1510 via
    createInvoicePaymentJournalEntry — settles AR.
  - Kontantmetoden (cash): Debit 1930 / Credit revenue + Credit VAT via
    createInvoiceCashEntry — revenue recognition happens HERE under cash.
  - Custom lines (partial payment): caller-supplied balanced journal lines
    via createJournalEntry directly. Validated for balance (sum debits ==
    sum credits, both > 0) → 400 INVOICE_PAID_LINES_UNBALANCED otherwise.
- Optional body: { payment_date?, exchange_rate_difference?, lines? }
- Race-condition guard: status update matches .in(['sent','overdue',
  'partially_paid']) so a concurrent payment returns 409 INVOICE_PAID_RACE.
- Emits invoice.paid (new event type, added to lib/events/types.ts with
  paymentAmount + paymentDate in the payload).

POST /api/v1/companies/:companyId/invoices/:id/credit
- Issues a kreditfaktura against a sent / paid / overdue invoice
  (ML 17 kap 22–23§). Creates a NEW invoice row with:
  - invoice_number = "KR-<original>"
  - credited_invoice_id = original id
  - status = 'sent'
  - All amounts negated (subtotal, vat_amount, total, items quantities/totals)
- Items mirror the original with negated values; inserted in a separate
  step with company-scoped rollback DELETE on failure.
- Flips original invoice to status='credited'. Warns ORIGINAL_NOT_FLIPPED
  if the flip fails (the credit note still exists; operator reconciles).
- Posts reverse journal entry via createCreditNoteJournalEntry (accrual
  only; cash basis defers to refund time).
- Emits credit_note.created (existing event in the bus).

Both endpoints:
- Use the established wrapper + Idempotency-Key + dry-run + warnings
  pattern from :mark-sent.
- Validate document_type (no delivery_notes), credited_invoice_id (no
  recursive credits), and status before any mutation.
- Use explicit column projections (no SELECT *).
- Sanitize pg_message from client responses (kept in logs).
- Emit error-level logs on partial-state failures + surface warnings to
  the caller via meta.warnings.

Event types union (lib/events/types.ts) gains invoice.paid; credit
uses the existing credit_note.created event.

URL convention: plain /verb subpaths (e.g. /invoices/:id/mark-paid),
consistent with :mark-sent. Stripe/QuickBooks pattern, not the
AIP-style :verb that Next.js routing fights.

17 new tests covering happy paths (accrual + cash for mark-paid),
custom-lines balance validation, dry-run preview, document-shape
guards, scope, idempotency, race conditions, and credit-of-credit /
delivery-note rejection.

3194/3194 vitest pass; build clean; lint clean on v1 paths.

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

* fix(api): address PR #455 review + include password-recovery fixes

PR #455 review fixes:

- Greptile P1 (CLAUDE.md architecture rule): API routes that emit events
  via eventBus must call ensureInitialized() at module level to wire
  extension event handlers. Neither :mark-paid (invoice.paid) nor :credit
  (credit_note.created) had it — nor did the already-merged :mark-sent,
  POST /invoices, POST /customers, etc. Fixed once at the wrapper layer:
  ensureInitialized() now runs at module import of lib/api/v1/with-api-v1.ts,
  so EVERY v1 route gets the init at import time. Single source of truth
  prevents future routes from forgetting (idempotent guard makes the
  repeated call safe). Cleaner than per-route copy of the call.

- Swarm PI1.3 (low): 0.005 epsilon in mark-paid was undocumented. Added
  a comment explaining: after rounding to 2 decimals, newRemaining is in
  steps of 0.01; values ≤ half-an-öre only arise from float artefacts.

Pushing back (recurring triage, consistent with prior PRs):
- V8.2.1 + CC6.3 × 4 "ctx.companyId vs params.companyId mismatch" —
  impossible by construction. The wrapper sets ctx.companyId FROM the URL
  params after the membership check. They are guaranteed equal.
- V2.3 + A.8.15 + A.8.28 atomicity / floating-point / partial-failure
  alerts — same architectural / cross-surface deferred work as prior PRs;
  matches internal /api/invoices pattern precisely.
- V4.5 account_number allowlist — engine validates it.
- V2.4 idempotency TOCTOU — wrapper handles via DB unique constraint.
- Art.5(1)(f) PII in logs, A.8.11 dry-run preview scope, A.8.15 partial-
  failure naming, test scope coverage — all recurring triage.

Password-recovery flow fixes (included per request — pre-existing
working-tree changes the user authored):

- app/(auth)/auth/callback/route.ts: when the callback exchanges a
  recovery token (type='recovery' or next='/reset-password'), redirect
  directly to /reset-password instead of running onboarding/MFA/
  dashboard checks. Previously users clicking the password-reset email
  got bounced through onboarding.
- lib/supabase/middleware.ts: /reset-password no longer bounces
  authenticated users to / (the recovery flow lands here with a fresh
  session by design — the user is *supposed* to call updateUser({
  password }) on this page).
- app/(auth)/login/page.tsx: shows an error banner when ?error=auth_error
  is set (expired/used recovery link), with a button to request a new
  one. Wrapped the page in <Suspense> because useSearchParams() now
  forces dynamic rendering (Next.js 16 static-prerender bail-out
  otherwise).
- app/(auth)/auth/callback/__tests__/route.test.ts: new test file
  covering the recovery callback path.

3197/3197 vitest pass (3194 prior + 3 from the new auth-callback tests).
Build clean.

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

* fix(api): mark-paid uses remaining_amount as default payment, not total

Real correctness fix from Swedish-compliance review on PR #455. When no
customLines is supplied, mark-paid previously defaulted paymentAmount to
typed.total. Combined with the race-condition guard that allows the
status UPDATE to flip a partially_paid invoice to paid, this could
over-credit AR in a race scenario:

1. Invoice in 'sent' status, total=12500, remaining=12500.
2. Concurrent partial payment lands first → status='partially_paid',
   remaining=7500.
3. The full-payment request's pre-flight saw 'sent' and passed; its
   UPDATE matches partially_paid (race guard allows it). With the old
   logic the journal entry was for total=12500 against an AR balance
   of only 7500 — a 5000 over-credit.

Using remaining_amount as the default eliminates this. Same end state
in the common case (no prior partial); correct booking in the race.

3197/3197 vitest 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>
 2026-05-12 23:52:18 +02:00
Jakob Wennberg e4186523f9 feat(api): v1 invoice :mark-sent action verb (Phase 2 PR-B-2b-1) (#454) 
* feat(api): v1 invoice :mark-sent action verb (Phase 2 PR-B-2b-1)

First invoice action verb. Transitions a DRAFT invoice to 'sent' status —
intended for invoices delivered outside gnubok (Peppol, postal, custom
SMTP). The full :send pipeline (PDF + email) builds on top of this in
PR-B-2b-3.

URL convention: plain /verb subpath (e.g. /invoices/:id/mark-sent), not
the AIP-style :verb suffix the plan originally proposed. Next.js routes
don't support `:` in folder names, and the Stripe/QuickBooks idiom is
plain subpaths anyway. The agent-facing docs can still describe the
action however we want.

What happens on commit:
1. F-series invoice_number allocated atomically via the
   generate_invoice_number RPC (per the PR-B-2a design — drafts have
   invoice_number=null until this transition, preserving the unbroken
   löpnummer series required by ML 17 kap 24§ p.2).
2. Status flips draft → sent.
3. For accrual + real invoices, posts the invoice journal entry via
   createInvoiceJournalEntry (Debit AR 1510 / Credit revenue 3xxx /
   Credit output VAT 26xx). Cash basis skips this; booking happens at
   payment time.
4. Writes journal_entry_id back onto the invoice row.
5. Emits invoice.sent.

Race-condition guard: the status update matches .eq('status', 'draft'),
so a concurrent transition between pre-flight and update returns 409
INVOICE_UPDATE_NOT_DRAFT.

Dry-run: returns a preview of the post-send invoice state including a
would_create_journal_entry flag and the resolved accounting_method.
invoice_number can't be predicted exactly (atomic sequence allocation)
so the preview shows a marker rather than a fake number.

PDF archival is deliberately NOT in this PR. The internal route does
it, but PDF rendering + document upload is a meaningful surface area
that belongs with :send (PR-B-2b-3) where email + PDF land together.

Test infrastructure: the makeFlexibleSupabase mock now supports
per-table result QUEUES (array form returns results in order across
multiple calls; single value returns same result every time). Required
to mock the pre-flight read (status=draft) and post-update read
(status=sent) on the same `invoices` table inside one request.

9 new tests covering happy path, idempotency, scope, draft-only guard,
delivery-note rejection, 404, UUID validation, dry-run preview shape,
and cash-method skip. 3174/3174 vitest pass; build clean.

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

* fix(api): address PR #454 review (Greptile + swarm + Swedish compliance)

Real bugs / contract violations:

- Greptile P1 (guard order): the delivery_note guard ran AFTER the
  status check, so a sent delivery note returned 409 instead of the
  documented 400. Reordered: document-shape guards (delivery_note +
  credit_note + missing moms_ruta) now run before the status check.
- Greptile P1 (journal_entry_id write-back): Supabase returns
  { data, error } and never rejects on DB errors, so a write-back
  failure produced no log and left the invoice with a real journal
  entry but no pointer. Now destructured + escalated to error log AND
  surfaced as a warning in the response.
- Swedish: credit notes (credited_invoice_id !== null) were not
  rejected — they would have been posted via createInvoiceJournalEntry
  with the wrong sign (Debit AR / Credit revenue instead of the
  inverse). Now explicitly rejected; credit-note path goes through
  POST /:id/credit (PR-B-2b-4).
- Swedish: moms_ruta now validated in the pre-flight. A null value
  would silently default to 25% domestic in the journal-entry
  generator — wrong for reverse-charge / EU-service / zero-rated
  invoices. Real ML 17 kap 24§ concern.

Partial-state visibility (Swedish + Swarm V2.3 + A.8.15 + PI1.3):

The response now carries an optional `warnings: [{ code, message }]`
field when the status flip succeeded but a follow-up step failed
(journal entry creation, event emission, or journal_entry_id write-
back). Three warning codes:
  - JOURNAL_ENTRY_NOT_POSTED — verifikation missing; BFL 5 kap
    reconciliation required
  - JOURNAL_ENTRY_ID_WRITEBACK_FAILED — entry exists but invoice row
    has no pointer
  - EVENT_EMIT_FAILED — webhook subscribers may miss this transition
All three escalate to error-level logs. The architectural fix
(transactional Postgres RPC that bundles allocation + status flip
+ journal entry) is tracked as cross-surface compliance work; the
warnings field is the agent-facing signal until that lands.

The F-series race window (number allocated before status flip; a
concurrent transition can leave a consumed-but-orphaned number, ML
17 kap 24§ p.2 gap) is now explicitly documented in the route
docstring rather than hidden in implementation. Same residual issue
exists in the internal route; fix needs the transactional RPC.

Pushing back (consistent with prior triage):
- V8.2.1 explicit ownership check (wrapper handles — false positive)
- Cross-tenant IDOR test (duplicates wrapper test coverage)
- Pseudonymise IDs in logs (operational value > theoretical risk)
- Structured audit event sink (current ctx.log.info IS structured)
- Test fixture A.8.33 (NODE_ENV guard in place; Acme AB is canonical
  synthetic placeholder)
- Projection column narrowing (fields ARE used in the flow)
- company_settings hard-fail on miss (accrual default is normal)

3 new tests covering credit-note rejection, missing moms_ruta, and
the journal-entry-failed warnings path. Plus the delivery-note test
now asserts the guard ordering works for sent delivery notes too.
3177/3177 vitest pass; build 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>
 2026-05-12 23:19:21 +02:00
Jakob Wennberg e96cbe05d0 feat(api): v1 invoice draft writes (Phase 2 PR-B-2a) (#453) 
* feat(api): v1 invoice draft writes (Phase 2 PR-B-2a)

POST /api/v1/companies/:companyId/invoices creates a draft invoice,
proforma, or delivery note. Reuses the established v1 discipline:
- Idempotency-Key mandatory (wrapper option).
- Dry-runnable: ?dry_run=true returns the validated would-be invoice +
  computed items with VAT totals; no DB writes, no number allocation,
  no event emission.
- Explicit column projections (no SELECT *).
- Per-item VAT rate validated against the customer's allowed rates from
  getVatRules() — mixed-rate invoices supported.
- Currency conversion via fetchExchangeRate() (best-effort, non-fatal).
- F-series number allocation via ensureInvoiceNumber() with soft-cancel
  rollback if allocation fails — preserves sequence integrity for
  ML 17 kap 24§ (no gaps in F-series).
- invoice.created event emitted for real invoices (not proformas /
  delivery notes).

PATCH /api/v1/companies/:companyId/invoices/:id updates a DRAFT invoice's
metadata fields only:
- Allowed: invoice_date, due_date, delivery_date, your_reference,
  our_reference, notes.
- NOT allowed (intentional): customer_id, currency, document_type, items,
  status. Structural changes go through delete-and-recreate (drafts are
  cheap); status transitions via the action verbs in PR-B-2b.
- 409 INVOICE_DELETE_NOT_DRAFT if the invoice has already been sent /
  paid / credited / cancelled. The error code is shared with DELETE
  (reused rather than introducing a new "not draft" code).
- Race-condition guard: the .update() also matches .eq('status', 'draft')
  so a concurrent :send between pre-flight and write returns the same 409.

Dry-run for invoice DRAFT create uses dryRunPreview() (validation-only)
rather than dryRunStaged() — drafts have no journal-entry side effects
yet, so there's nothing to stage in pending_operations. The dryRunStaged()
helper from PR-B-1 stays unused this PR; PR-B-2b's :send will be its
first real consumer (voucher number, journal lines, account deltas).

Tests: 12 new (5 POST + 7 PATCH) covering happy path, customer not
found, VAT rate violation, dry-run preview shape, scope enforcement,
Idempotency-Key requirement, draft-only PATCH guard, forbidden field
rejection, UUID validation, empty body. Stubs ensureInvoiceNumber and
fetchExchangeRate to keep tests deterministic.

3165/3165 vitest pass; build clean; lint clean on v1 paths.

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

* fix(api): address PR #453 review (Greptile + swarm + Swedish compliance)

Real fixes (all reviewers agreed):

- Greptile P1 + SOC 2 CC6.3: PATCH was reusing INVOICE_DELETE_NOT_DRAFT
  (httpStatus 400) for a semantically different operation; docstrings +
  tests claimed 409 while code returned 400. Introduced
  INVOICE_UPDATE_NOT_DRAFT with httpStatus 409 in structured-errors.ts.
  PATCH now returns 409 consistently; test name and assertion aligned.
- Greptile P1: POST rollback DELETE on items-insert failure now scoped
  by company_id (defense in depth) AND its error is destructured/logged
  so a double-failure is visible in audit trails (was previously silent
  on the rollback path).
- Greptile P1: refetch error after invoice insert is now logged with
  invoiceId + companyId at warn level; the response gracefully falls
  back to the header-only shape rather than misleading the agent with
  a 5xx (the data WAS committed).

GDPR Art.5(1)(f) × 2, ISO A.8.11 × 2, SOC 2 CC7.2 × 2: client-facing
error responses no longer echo raw Postgres pg_message strings (which
can interpolate field values from constraint detail). pg_code is kept
in the response (machine-readable, no PII leak); pg_message moves to
the internal structured log entry only. Applies to
INVOICE_CREATE_INSERT_FAILED and INVOICE_CREATE_ITEMS_FAILED.

OWASP V2.2: defensive UUID validation on ctx.companyId at POST handler
entry. The wrapper already validated membership, but mirroring the
detail-route's pattern for path params eliminates a class of edge-case
queries with malformed predicates.

Swedish compliance (ML 17 kap 24§ p.2 — most substantive finding):
ensureInvoiceNumber is NO LONGER called at draft-create. The doc string
already said "F-series invoice_number is allocated atomically on the
first send action (PR-B-2b)" but the code contradicted it by allocating
at POST. Code now matches intent: drafts (invoices and proformas) keep
invoice_number=null until :send. Delivery notes continue to allocate
their separate D-series number on insert (different sequence, no F-series
gap concern). This eliminates the soft-cancel path entirely for the
common case where a user creates and abandons a draft — no more legal
gaps in the löpnummer series from ordinary workflow.

Pushing back on:
- Atomicity / Postgres RPC wrapping (V8.2.1 × 2, CC6.1) — substantial
  refactor; the existing internal /api/invoices POST has the identical
  multi-step pattern; not a v1 regression. Track for a future RPC-
  consolidation PR across both surfaces.
- Float-point VAT rounding (V2.3, Swedish #3) — matches internal route
  precisely; consistency over premature decimal-library migration.
- TOCTOU rewrite to single UPDATE-WHERE-RETURNING (V8.2.1, CC6.1) —
  current pre-flight + scoped UPDATE is correct; the suggested cleanup
  is stylistic.
- PATCH response verbose projection (A.8.3, Art.25) — consistency with
  detail endpoint; the agent that just updated likely wants the full
  record back.
- per-line moms_ruta (Swedish #4) — schema migration; the existing
  header-only column is what the codebase has.
- Event emission failure alerting (A.8.15) — defer to PR-C webhooks.
- Test fixture A.8.33 — already addressed (NODE_ENV guard at test
  bootstrap, clearly synthetic UUIDs).

Test fixture UUID v4 fix: COMPANY_ID upgraded to proper v4 format
(was 'aaaaaaaa-aaaa-aaaa-aaaa-aaaaaaaaaaaa', which fails Zod 4's
.uuid() version-digit check now that the POST handler validates
companyId).

3165/3165 vitest pass; build 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>
 2026-05-12 22:58:56 +02:00