* feat(deadlines): gate F-skatt reminders on debited preliminary tax, add durable dismissal
The f_skatt deadline was gated on the F-skatt approval flag (DB default
true), giving nearly every company 12 monthly payment reminders for a tax
Skatteverket may not have debited at all (64% of all system deadline rows,
one lifetime completion). Approval carries no recurring obligation; the
monthly duty is payment of debiterad preliminarskatt and exists only while
the debited amount is > 0 (SFL 62 kap. 4-5 par., 55 kap. 2 par.).
- Gate the f_skatt deadline on preliminary_tax_monthly > 0 (field already
collected at onboarding, previously unread) and retitle it as a payment.
- Storforetag keep the 12th in August (January-only 17th, 62 kap. 3 par.).
- Declare the prod-only preliminary_tax_monthly column in a migration so
installs built purely from migrations stop failing tax-settings saves.
- Add deadlines.dismissed_at: DELETE on a system deadline now soft-dismisses
it durably (hard deletes were resurrected by the nightly backfill within
24h); generator, backfill, and every read surface respect it.
- Prune upcoming f_skatt rows for companies with no debited amount.
Closes part of #1028.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* feat(deadlines): gate AGI on employer registration, stop completing AGI deadline at XML generation
The arbetsgivardeklaration deadline was gated on pays_salaries, which is
wrong in both directions: a registered employer must file AGI every month
including nil months (SFL 26 kap. 3 par.), and companies actively running
payroll with the flag off got no AGI reminders at all (each missed monthly
filing risks a forseningsavgift).
- New company_settings.employer_registered (nullable, no default) gates
AGI and the storforetag skatteinbetalning row; pays_salaries remains a
fallback for rows saved before the flag existed and keeps its UI meaning.
- Migration backfills employer_registered=true from pays_salaries=true and
from actual payroll activity (salary_runs).
- New employer_seasonal flag: sasongsregistrerade file only for payment
months plus a December nil declaration, so only the December-period row
is generated.
- Settings UI: registration + seasonal checkboxes (sv/en strings).
- AGI XML generation no longer auto-completes the deadline as submitted:
SFL 26 kap. deems the obligation satisfied only when the declaration has
come in to Skatteverket. The Skatteverket extension's kvittens reconcile
remains the confirming path; manual filers tick the deadline themselves.
Part of #1028.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* feat(deadlines): statutory arsstamma replaces bokslut, moms_yearly auto-complete, EU-sales suggestion
- Replace the non-statutory 'bokslut' deadline (3 months after FY end, no
legal basis, off-by-one month math for broken FYs) with the statutory
arsstamma deadline: within 6 months of FY end per ABL 7 kap. 10 par.,
the corporate act that gates the arsredovisning filing chain. Migration
deletes pending bokslut rows; the backfill cron generates arsstamma rows.
- Complete moms_yearly on Skatteverket submission/kvittens: the yearly
branch previously returned null with a stale comment claiming annual VAT
has no deadline type, leaving yearly filers with an eternally open row.
The fiscal-year tax_period label is derived from company settings.
- Add /api/settings/eu-trade-signal + a tax-settings callout: companies
with booked EU sales (3108/3308/3107, last 15 months) but EU-trade/PS
flags off are prompted to confirm the periodisk sammanstallning
obligation (SFL 35 kap., 1 250 kr late fee per report). Suggestion only,
never auto-enables.
Part of #1028.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* chore(deadlines): clean up legacy deadline types, fix ICS feed hiding user deadlines
- Migration deletes pending rows of the retired bare 'moms' and
'inkomstdeklaration' types (completed rows kept as history) and the
sandbox seed route now inserts the current moms_quarterly /
inkomstdeklaration_ef types so legacy rows stop reappearing.
- The calendar feed's include_tax_deadlines flag now hides only
system-generated deadlines: user-created deadlines always appear. The
old nesting skipped the entire deadlines fetch and dropped the user's
own rows from the feed when the flag was off.
Part of #1028.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(deadlines): include dismissed_at in DeadlineForm payload
The Deadline type gained the required dismissed_at field; the form's
submit payload literal must carry it for the Omit<Deadline, ...> shape.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* chore: retrigger Supabase preview check
The initial preview-branch creation failed transiently; the subsequent
migration run applied all four stack migrations (verified via
list_migrations on the preview project), leaving a stale failed check.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(deadlines): make system-deadline dismissal atomic
Constrain the dismiss update to source='system' and verify a row was
actually updated: a concurrent regeneration can delete the row between
lookup and update, and the route must not report a phantom success.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
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Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
