Mattsson
a5e37d3510
* fix(bookkeeping): harden correction account changes * feat(tax): enhance tax deadline generation with new settings and filing methods - Added new company settings: tax_turnover_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, and periodisk_sammanstallning_filing_method. - Updated deadline generation logic to accommodate new settings affecting VAT and employer declaration deadlines. - Implemented tests for new functionality, ensuring that completed obligations are preserved and not replaced by new pending rows. - Introduced a cron job to backfill missing tax deadlines for companies with settings but no upcoming deadlines. - Updated API routes for generating tax deadlines and handling cron jobs. - Modified database schema to include new columns for tax filing profiles and constraints for filing methods. * fix(invoices): record credit note reconciliation guard * fix(tax): correct automatic deadline settings * fix(tax): key AGI deadline to VAT taxable base and add storforetag payment deadline The 26th filing day for the skattedeklaration (AGI and VAT together) hinges on one statutory measure, a VAT taxable base above SEK 40 million (SFL 26 kap.), not a separate employer turnover. Drop employer_turnover_over_40m and derive the AGI schedule from vat_registered plus vat_taxable_base_over_40m, so a non-VAT-reporting employer is never shown the 26th when its binding date is the 12th. Also: - add a skatteinbetalning deadline row (12th, 17 January) for storforetag, whose deducted tax and employer contributions are due before the 26th filing date - normalize legally incoherent over-40m flag combinations to the earlier small-company schedule in a follow-up migration - replace hardcoded 27 December dates with the banking-day adjustment - extend the 40m help text to cover the SKV-decided early filing election and the payment-still-on-the-12th rule - document the regeneration race repaired by the daily backfill cron Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(migrations): add AGI and VAT filing logic with employer column removal * feat(settings): implement VAT registration logic and update related flags; enhance deadline handling --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
20 lines
974 B
SQL
20 lines
974 B
SQL
-- The 26th filing day for the skattedeklaration (AGI and VAT together) is
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-- triggered by one statutory measure: a VAT taxable base above SEK 40 million
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-- (SFL 26 kap.). No separate employer-turnover measure exists, so the split
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-- introduced by 20260716120353 could show a non-VAT-reporting employer the
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-- 26th when its binding AGI deadline is the 12th. Drop the employer column.
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ALTER TABLE public.company_settings
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DROP COLUMN IF EXISTS employer_turnover_over_40m;
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-- Clear the VAT flag where the stored combination is not legally coherent
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-- (the flag requires VAT registration and monthly reporting). Ambiguous
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-- companies fall back to the small-company schedule, whose dates are always
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-- earlier and therefore never produce a late filing.
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UPDATE public.company_settings
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SET vat_taxable_base_over_40m = false
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WHERE vat_taxable_base_over_40m
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AND (vat_registered IS DISTINCT FROM true OR moms_period IS DISTINCT FROM 'monthly');
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NOTIFY pgrst, 'reload schema';
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