Files
accounted/app/api/settings/route.ts
T
MattssonandClaude Fable 5 a5e37d3510 Fix/build (#1041)
* 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>
2026-07-17 00:52:57 +02:00

220 lines
8.7 KiB
TypeScript

import { NextResponse } from 'next/server'
import { withRouteContext } from '@/lib/api/with-route-context'
import {
DEADLINE_SETTINGS_SELECT,
hasTaxRelevantFields,
regenerateTaxDeadlinesForUser,
shouldRegenerateTaxDeadlines,
toDeadlineSettings,
} from '@/lib/tax/deadline-generator'
import { validateBody } from '@/lib/api/validate'
import { UpdateSettingsSchema } from '@/lib/api/schemas'
export const GET = withRouteContext(
'settings.get',
async (_request, { supabase, companyId }) => {
const { data, error } = await supabase
.from('company_settings')
.select('*')
.eq('company_id', companyId)
.single()
if (error) {
return NextResponse.json({ error: error.message }, { status: 500 })
}
// Fall back to companies.entity_type if company_settings.entity_type is null
let responseData = data
if (data && !data.entity_type) {
const { data: company } = await supabase
.from('companies')
.select('entity_type')
.eq('id', companyId)
.single()
if (company?.entity_type) {
responseData = { ...data, entity_type: company.entity_type }
}
}
return NextResponse.json({ data: responseData })
},
)
export const PUT = withRouteContext(
'settings.update',
async (request, { supabase, companyId, log }) => {
// Fetch current settings to check for tax-relevant changes
const { data: oldSettings } = await supabase
.from('company_settings')
.select(`${DEADLINE_SETTINGS_SELECT}, vat_number, onboarding_complete, salary_vacation_year_basis, reminder_days_level_1, reminder_days_level_2, reminder_days_level_3`)
.eq('company_id', companyId)
.single()
const validation = await validateBody(request, UpdateSettingsSchema)
if (!validation.success) return validation.response
const body = validation.data
const reminderDays = [
body.reminder_days_level_1 ?? oldSettings?.reminder_days_level_1 ?? 15,
body.reminder_days_level_2 ?? oldSettings?.reminder_days_level_2 ?? 30,
body.reminder_days_level_3 ?? oldSettings?.reminder_days_level_3 ?? 45,
]
if (!(reminderDays[0] < reminderDays[1] && reminderDays[1] < reminderDays[2])) {
return NextResponse.json(
{ error: 'Påminnelsedagarna måste ligga i stigande ordning.' },
{ status: 400 },
)
}
// Lock org_number after onboarding is complete (legal identifier: changing it
// would orphan vouchers, SIE history, and tax filings). company_name remains
// editable so users can update their display/brand name (e.g. särskilt företagsnamn).
if (oldSettings && (oldSettings as Record<string, unknown>).onboarding_complete === true) {
delete (body as Record<string, unknown>).org_number
}
// Validate: enskild firma must use calendar year (BFL 3 kap.)
const effectiveEntityType = body.entity_type || oldSettings?.entity_type
const effectiveFYStartMonth = body.fiscal_year_start_month ?? oldSettings?.fiscal_year_start_month
if (effectiveEntityType === 'enskild_firma' && effectiveFYStartMonth && effectiveFYStartMonth !== 1) {
return NextResponse.json(
{ error: 'Enskild firma måste använda kalenderår (BFL 3 kap.)' },
{ status: 400 }
)
}
// Vacation year basis (payroll gap-closure 3.1): changing the boundary
// while OPEN vacation-ledger rows exist would orphan them (rows are keyed
// by vacation_year_start). Close the current year first.
if (
body.salary_vacation_year_basis !== undefined &&
body.salary_vacation_year_basis !==
(oldSettings as Record<string, unknown> | null)?.salary_vacation_year_basis
) {
const { count: openRows, error: openRowsError } = await supabase
.from('employee_vacation_balances')
.select('id', { count: 'exact', head: true })
.eq('company_id', companyId)
.eq('status', 'open')
// Fail closed: a failed check must not let the basis change through
// and orphan open vacation-ledger rows.
if (openRowsError) {
return NextResponse.json({ error: openRowsError.message }, { status: 500 })
}
if ((openRows ?? 0) > 0) {
return NextResponse.json(
{
error:
'Semesterårets basis kan inte ändras medan öppna semestersaldon finns. Stäng semesteråret först.',
},
{ status: 400 },
)
}
}
// Turning VAT registration off retires the VAT-dependent flags, and
// dropping EU trade retires the EU sales list: stale true values would
// otherwise block the save below or silently resurrect wrong deadlines
// when registration is re-enabled later. Same coherence rule as the
// 20260717070000 migration and the tax settings form.
if (body.vat_registered === false) {
body.vat_taxable_base_over_40m = false
body.vat_has_eu_trade = false
body.periodisk_sammanstallning_enabled = false
}
if (body.vat_has_eu_trade === false) {
body.periodisk_sammanstallning_enabled = false
}
// Validate: VAT-registered must have VAT number (ML 11 kap. 8§) and moms period (SFL 26 kap.)
const effectiveVatRegistered = body.vat_registered ?? oldSettings?.vat_registered
const effectiveMomsPeriod = body.moms_period ?? oldSettings?.moms_period
if (effectiveVatRegistered === true) {
const effectiveVatNumber = body.vat_number ?? oldSettings?.vat_number
if (!effectiveVatNumber) {
return NextResponse.json(
{ error: 'Momsregistreringsnummer krävs när företaget är momsregistrerat (ML 11 kap. 8§)' },
{ status: 400 }
)
}
if (!effectiveMomsPeriod) {
return NextResponse.json(
{ error: 'Momsperiod krävs när företaget är momsregistrerat (SFL 26 kap.)' },
{ status: 400 }
)
}
}
const effectiveVatTaxableBaseOver40m =
body.vat_taxable_base_over_40m ?? oldSettings?.vat_taxable_base_over_40m ?? false
if (effectiveVatRegistered && effectiveVatTaxableBaseOver40m && effectiveMomsPeriod !== 'monthly') {
return NextResponse.json(
{ error: 'Företag med beskattningsunderlag över 40 miljoner kronor måste redovisa moms varje månad.' },
{ status: 400 },
)
}
const effectivePsEnabled =
body.periodisk_sammanstallning_enabled ??
oldSettings?.periodisk_sammanstallning_enabled ??
false
const effectiveEuTrade = body.vat_has_eu_trade ?? oldSettings?.vat_has_eu_trade ?? false
if (effectivePsEnabled && (!effectiveVatRegistered || !effectiveEuTrade)) {
return NextResponse.json(
{ error: 'Periodisk sammanställning kräver momsregistrering och EU-handel.' },
{ status: 400 },
)
}
const { data, error } = await supabase
.from('company_settings')
.update(body)
.eq('company_id', companyId)
.select()
.single()
if (error) {
if (error.code === 'PGRST116') {
return NextResponse.json({ error: 'Inställningarna hittades inte.' }, { status: 404 })
}
return NextResponse.json({ error: error.message }, { status: 500 })
}
// Regenerate when the save touches tax-relevant fields: the statutory
// dates are derived from them, and re-running also repairs rows created
// by older schedule logic or lost to an earlier generation failure. The
// generator preserves completed rows, so filing progress survives.
// Additionally self-heal when the company has no system deadlines at all:
// tax settings are filled at onboarding, so an unrelated later save may be
// the first chance to backfill an empty set.
const taxFieldsInBody = hasTaxRelevantFields(body)
let existingSystemDeadlineCount = 0
if (!taxFieldsInBody) {
const { count, error: countError } = await supabase
.from('deadlines')
.select('id', { count: 'exact', head: true })
.eq('company_id', companyId)
.eq('source', 'system')
.eq('deadline_type', 'tax')
// Fail safe: on a count error, assume deadlines already exist so we do
// NOT delete+regenerate on a transient failure (regeneration would reset
// the status of pending rows). A non-zero placeholder keeps the
// self-heal off.
existingSystemDeadlineCount = countError ? 1 : (count ?? 0)
}
if (shouldRegenerateTaxDeadlines(taxFieldsInBody, existingSystemDeadlineCount)) {
try {
await regenerateTaxDeadlinesForUser(supabase, companyId, toDeadlineSettings(data))
log.info('tax deadlines regenerated after settings change')
} catch (err) {
log.error('failed to regenerate tax deadlines', err as Error)
// Don't fail the settings update if deadline generation fails
}
}
return NextResponse.json({ data })
},
{ requireWrite: true },
)