db8983ba9e
* feat(arcim-migration): Briox provider with SIE-over-API import - Briox auth via account ID + application token (no app-level credentials); both tokens rotate on refresh and are persisted - New sie-fetcher pulls the general ledger as SIE through the provider API for Fortnox, Briox and Bjorn Lunden - Wizard stops on a failed SIE import and surfaces the real errors instead of proceeding to the misleading migrate-guard message - PROVIDER_SIE_ONLY_FORTNOX renamed to PROVIDER_SIE_NOT_SUPPORTED; new PROVIDER_TOKEN_INVALID for rejected provider credentials Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(bookkeeping): per-line accruals (periodisering) on invoices and supplier invoices Defer revenue/costs per invoice line to 29xx/17xx interim accounts with automatic monthly dissolution (nightly cron + catch-up at registration), schedule cancellation on credit, year-end auto-detect exclusion for already-scheduled invoices, invoice-inbox service-period extraction for prefill, and an MCP tool to list schedules. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(bokslut): iXBRL arsredovisning generation and Bolagsverket digital filing Generate the annual report as iXBRL from a generated taxonomy registry (K2 element lists, taxonomy:generate/check scripts + CI guard), expose it via the fiscal-period API, and add the bolagsverket extension for digital submission to eget utrymme with webhook-driven status tracking (submissions table + pg tests, lifecycle events, year-end wizard UI). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * test(mcp): raise origin-guard test timeout to 20s The dynamic import pulls in the full server module; the parse alone flirts with the 5s default under full-suite parallel load. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * Add new scripts and documentation for K2 AB taxonomy generation and validation - Introduced `generate-taxonomy-registry.ts` to automate the generation of the iXBRL taxonomy concept registry from official element lists and tuple models. - Added `validate-ixbrl.mjs` for validating generated iXBRL reports against the official taxonomy package using Arelle. - Included new documentation files: - `k2-ab-arsredovisning-elementlista-2024-09-12_rev20250312_sv.xlsx` - `tuple-innehallsmodell-arsredovisning-k2-2024-09-12.xlsx` - `taxonomi-paket-2024-09-12_rev20250312.zip` * Add tests for bookkeeping accruals dissolution and supplier invoices - Implement tests for the POST /api/bookkeeping/accruals/[id]/dissolve route, covering success and error scenarios. - Add tests for the DELETE /api/supplier-invoices/[id] route, including authentication checks and validation of invoice deletion conditions. - Introduce tests for the Arcim migration provider client, ensuring token handling and error classification. - Create tests for the Bolagsverket extension, validating submission role enforcement and environment settings. - Add Zod schemas for Bolagsverket response payloads to ensure proper validation. - Implement tests for MCP server's list accrual schedules, confirming registration and scope mapping. - Add consistency tests for IXBRL document generation, ensuring duplicate facts and XML escaping are handled correctly. - Introduce typed domain errors for accrual schedules to improve error handling in the service. - Add tests for resolving consent with Briox token refresh concurrency, ensuring proper token management and error handling. * fix(tests): update payload size guard comments to reflect recent changes in tool descriptions and ceiling adjustments * fix(gitattributes): mark generated JSON files in bokslut taxonomy as linguist-generated * feat(migrations): add backfill for invoices.journal_entry_id and fallback for next_voucher_number user_id * feat(bokslut): enhance compliance and financial processing features with new submission details and security measures --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
482 lines
16 KiB
TypeScript
482 lines
16 KiB
TypeScript
import type { SupabaseClient } from '@supabase/supabase-js'
|
||
import { createServiceClientNoCookies } from '@/lib/auth/api-keys'
|
||
import { eventBus } from '@/lib/events'
|
||
import type { DocumentAttachment, DocumentUploadSource } from '@/types'
|
||
|
||
/**
|
||
* Document Service - WORM-style document archive
|
||
*
|
||
* Handles document upload with SHA-256 integrity, version chains,
|
||
* and linking to journal entries. Deletion is blocked by DB triggers
|
||
* for documents linked to committed entries.
|
||
*/
|
||
|
||
/**
|
||
* Sanitize a filename for use in Supabase Storage keys.
|
||
* Replaces spaces and non-ASCII characters with underscores,
|
||
* collapses consecutive underscores, and truncates to avoid
|
||
* exceeding Supabase Storage path length limits.
|
||
*/
|
||
function sanitizeFileName(name: string): string {
|
||
const dotIndex = name.lastIndexOf('.')
|
||
const ext = dotIndex > 0 ? name.slice(dotIndex) : ''
|
||
const base = dotIndex > 0 ? name.slice(0, dotIndex) : name
|
||
|
||
const sanitizedBase = base
|
||
.replace(/[^a-zA-Z0-9._-]/g, '_')
|
||
.replace(/_+/g, '_')
|
||
.replace(/^_|_$/g, '')
|
||
.slice(0, 100) || 'file'
|
||
const sanitizedExt = ext.replace(/[^a-zA-Z0-9.]/g, '_')
|
||
|
||
return sanitizedBase + sanitizedExt
|
||
}
|
||
|
||
export const MAX_DOCUMENT_SIZE = 10 * 1024 * 1024 // 10 MB
|
||
export const ALLOWED_DOCUMENT_TYPES = [
|
||
'application/pdf',
|
||
'image/jpeg',
|
||
'image/png',
|
||
'image/webp',
|
||
]
|
||
|
||
/**
|
||
* Validate file size and MIME type before upload.
|
||
* Returns an error string or null if valid.
|
||
*/
|
||
export function validateDocumentFile(file: { size: number; type?: string }): string | null {
|
||
if (file.size === 0) {
|
||
return 'Filen är tom'
|
||
}
|
||
if (file.size > MAX_DOCUMENT_SIZE) {
|
||
return `Filen är för stor (max ${MAX_DOCUMENT_SIZE / 1024 / 1024} MB)`
|
||
}
|
||
if (!file.type || !ALLOWED_DOCUMENT_TYPES.includes(file.type)) {
|
||
return 'Otillåten filtyp. Tillåtna: PDF, JPG, PNG, WebP.'
|
||
}
|
||
return null
|
||
}
|
||
|
||
/**
|
||
* Inspect the first bytes of a buffer to identify the actual file format.
|
||
* Defends against callers (typically MCP agents) that base64-encode a text
|
||
* placeholder or summary instead of the real binary file — those uploads
|
||
* succeed at the storage layer but the bytes are unreadable as a PDF/image.
|
||
*/
|
||
function detectFileMagic(bytes: Uint8Array): string | null {
|
||
if (bytes.length < 4) return null
|
||
// PDF: %PDF- (allow a leading UTF-8 BOM as some tools prepend one)
|
||
const offset = bytes[0] === 0xEF && bytes[1] === 0xBB && bytes[2] === 0xBF ? 3 : 0
|
||
if (
|
||
bytes.length >= offset + 5 &&
|
||
bytes[offset] === 0x25 &&
|
||
bytes[offset + 1] === 0x50 &&
|
||
bytes[offset + 2] === 0x44 &&
|
||
bytes[offset + 3] === 0x46 &&
|
||
bytes[offset + 4] === 0x2D
|
||
) return 'application/pdf'
|
||
// PNG: 89 50 4E 47
|
||
if (bytes[0] === 0x89 && bytes[1] === 0x50 && bytes[2] === 0x4E && bytes[3] === 0x47) return 'image/png'
|
||
// JPEG: FF D8 FF
|
||
if (bytes[0] === 0xFF && bytes[1] === 0xD8 && bytes[2] === 0xFF) return 'image/jpeg'
|
||
// WebP: RIFF<4-byte size>WEBP
|
||
if (
|
||
bytes.length >= 12 &&
|
||
bytes[0] === 0x52 && bytes[1] === 0x49 && bytes[2] === 0x46 && bytes[3] === 0x46 &&
|
||
bytes[8] === 0x57 && bytes[9] === 0x45 && bytes[10] === 0x42 && bytes[11] === 0x50
|
||
) return 'image/webp'
|
||
return null
|
||
}
|
||
|
||
/**
|
||
* XHTML/XML has no binary magic number. For the declared type
|
||
* application/xhtml+xml (system-generated iXBRL årsredovisningar) we instead
|
||
* require the content to start with an XML declaration, an HTML doctype, or
|
||
* an <html> root element (after an optional UTF-8 BOM and leading
|
||
* whitespace). This branch is consulted ONLY for that declared type — it
|
||
* never loosens detection for PDF/PNG/JPEG/WEBP uploads.
|
||
*/
|
||
function looksLikeXhtml(bytes: Uint8Array): boolean {
|
||
const offset = bytes[0] === 0xEF && bytes[1] === 0xBB && bytes[2] === 0xBF ? 3 : 0
|
||
const head = Buffer.from(bytes.slice(offset, offset + 256))
|
||
.toString('utf8')
|
||
.replace(/^[\s]+/, '')
|
||
.toLowerCase()
|
||
return head.startsWith('<?xml') || head.startsWith('<!doctype html') || head.startsWith('<html')
|
||
}
|
||
|
||
/**
|
||
* Verify the buffer actually contains a file of the declared type.
|
||
* Returns an error string or null if valid. HEIC has many ftyp brands so
|
||
* we skip the check for now — the UI path doesn't allow HEIC anyway, only
|
||
* the MCP upload tool does, and corrupted HEIC has not been observed.
|
||
*/
|
||
export function validateDocumentMagicBytes(buffer: ArrayBuffer, declaredMimeType: string): string | null {
|
||
if (declaredMimeType === 'image/heic') return null
|
||
if (declaredMimeType === 'application/xhtml+xml') {
|
||
if (looksLikeXhtml(new Uint8Array(buffer))) return null
|
||
return `Filinnehållet kunde inte verifieras som ${declaredMimeType}. Filen verkar inte vara ett XHTML/XML-dokument.`
|
||
}
|
||
const detected = detectFileMagic(new Uint8Array(buffer))
|
||
if (!detected) {
|
||
return `Filinnehållet kunde inte verifieras som ${declaredMimeType}. Filen verkar vara skadad eller inte en riktig binärfil — vid uppladdning via API, kontrollera att file_content_base64 är base64-kodade råbytes, inte en textrepresentation.`
|
||
}
|
||
if (detected !== declaredMimeType) {
|
||
return `Filinnehållet matchar inte den angivna filtypen (förväntade ${declaredMimeType}, hittade ${detected}).`
|
||
}
|
||
return null
|
||
}
|
||
|
||
let bucketVerified = false
|
||
|
||
/** @internal Reset bucket verification flag — for testing only */
|
||
export function _resetBucketVerified() {
|
||
bucketVerified = false
|
||
}
|
||
|
||
/**
|
||
* Ensure the 'documents' storage bucket exists, creating it if missing.
|
||
* Runs once per process lifetime (same pattern as ensureInitialized).
|
||
*
|
||
* Uses a cookieless service-role client for bucket admin operations
|
||
* (getBucket/createBucket require service-role). This avoids the cookie
|
||
* dependency that hangs in API-key auth contexts (e.g. MCP server).
|
||
*/
|
||
async function ensureDocumentsBucket(): Promise<void> {
|
||
if (bucketVerified) return
|
||
|
||
const serviceClient = createServiceClientNoCookies()
|
||
const { data: bucket } = await serviceClient.storage.getBucket('documents')
|
||
|
||
if (!bucket) {
|
||
await serviceClient.storage.createBucket('documents', {
|
||
public: false,
|
||
fileSizeLimit: 52428800, // 50 MB
|
||
})
|
||
}
|
||
|
||
bucketVerified = true
|
||
}
|
||
|
||
/**
|
||
* Compute SHA-256 hash of a file buffer
|
||
*/
|
||
export async function computeSHA256(buffer: ArrayBuffer): Promise<string> {
|
||
const hashBuffer = await crypto.subtle.digest('SHA-256', buffer)
|
||
const hashArray = Array.from(new Uint8Array(hashBuffer))
|
||
return hashArray.map((b) => b.toString(16).padStart(2, '0')).join('')
|
||
}
|
||
|
||
/**
|
||
* Upload a document and create a record with SHA-256 integrity hash
|
||
*/
|
||
export async function uploadDocument(
|
||
supabase: SupabaseClient,
|
||
userId: string,
|
||
companyId: string,
|
||
file: { name: string; buffer: ArrayBuffer; type?: string },
|
||
metadata: {
|
||
upload_source?: DocumentUploadSource
|
||
journal_entry_id?: string
|
||
journal_entry_line_id?: string
|
||
} = {}
|
||
): Promise<DocumentAttachment> {
|
||
await ensureDocumentsBucket()
|
||
|
||
// Reject corrupt uploads at the boundary — see validateDocumentMagicBytes.
|
||
if (file.type) {
|
||
const magicError = validateDocumentMagicBytes(file.buffer, file.type)
|
||
if (magicError) throw new Error(magicError)
|
||
}
|
||
|
||
// Compute SHA-256 hash
|
||
const sha256Hash = await computeSHA256(file.buffer)
|
||
|
||
// Generate storage path
|
||
const timestamp = Date.now()
|
||
const storagePath = `documents/${userId}/${timestamp}_${sanitizeFileName(file.name)}`
|
||
|
||
// Upload to Supabase Storage
|
||
const { error: uploadError } = await supabase.storage
|
||
.from('documents')
|
||
.upload(storagePath, file.buffer, {
|
||
contentType: file.type || 'application/octet-stream',
|
||
upsert: false,
|
||
})
|
||
|
||
if (uploadError) {
|
||
throw new Error(`Failed to upload document: ${uploadError.message}`)
|
||
}
|
||
|
||
// Create document record
|
||
const { data, error } = await supabase
|
||
.from('document_attachments')
|
||
.insert({
|
||
user_id: userId,
|
||
company_id: companyId,
|
||
storage_path: storagePath,
|
||
file_name: file.name,
|
||
file_size_bytes: file.buffer.byteLength,
|
||
mime_type: file.type || null,
|
||
sha256_hash: sha256Hash,
|
||
version: 1,
|
||
is_current_version: true,
|
||
uploaded_by: userId,
|
||
upload_source: metadata.upload_source || 'file_upload',
|
||
digitization_date: new Date().toISOString(),
|
||
journal_entry_id: metadata.journal_entry_id || null,
|
||
journal_entry_line_id: metadata.journal_entry_line_id || null,
|
||
})
|
||
.select()
|
||
.single()
|
||
|
||
if (error) {
|
||
// Clean up uploaded file on record creation failure
|
||
await supabase.storage.from('documents').remove([storagePath])
|
||
throw new Error(`Failed to create document record: ${error.message}`)
|
||
}
|
||
|
||
const result = data as DocumentAttachment
|
||
|
||
await eventBus.emit({
|
||
type: 'document.uploaded',
|
||
payload: { document: result, userId, companyId },
|
||
})
|
||
|
||
return result
|
||
}
|
||
|
||
/**
|
||
* Create a new version of an existing document (WORM: old version is superseded)
|
||
*
|
||
* Uses the create_document_version RPC for atomic versioning with:
|
||
* - Row-level locking (prevents concurrent versioning race condition)
|
||
* - Cryptographic hash chain (prev_version_hash links to previous version)
|
||
* - Single transaction (insert new + mark old superseded)
|
||
*/
|
||
export async function createNewVersion(
|
||
supabase: SupabaseClient,
|
||
userId: string,
|
||
originalId: string,
|
||
file: { name: string; buffer: ArrayBuffer; type?: string }
|
||
): Promise<DocumentAttachment> {
|
||
await ensureDocumentsBucket()
|
||
|
||
if (file.type) {
|
||
const magicError = validateDocumentMagicBytes(file.buffer, file.type)
|
||
if (magicError) throw new Error(magicError)
|
||
}
|
||
|
||
// Compute SHA-256 hash
|
||
const sha256Hash = await computeSHA256(file.buffer)
|
||
|
||
// Upload new file to Storage
|
||
const timestamp = Date.now()
|
||
const storagePath = `documents/${userId}/${timestamp}_${sanitizeFileName(file.name)}`
|
||
|
||
const { error: uploadError } = await supabase.storage
|
||
.from('documents')
|
||
.upload(storagePath, file.buffer, {
|
||
contentType: file.type || 'application/octet-stream',
|
||
upsert: false,
|
||
})
|
||
|
||
if (uploadError) {
|
||
throw new Error(`Failed to upload new version: ${uploadError.message}`)
|
||
}
|
||
|
||
// Atomic version creation via RPC (row lock + hash chain + supersede in one tx)
|
||
const { data: newDocId, error: rpcError } = await supabase.rpc('create_document_version', {
|
||
p_user_id: userId,
|
||
p_original_doc_id: originalId,
|
||
p_storage_path: storagePath,
|
||
p_file_name: file.name,
|
||
p_file_size_bytes: file.buffer.byteLength,
|
||
p_mime_type: file.type || null,
|
||
p_sha256_hash: sha256Hash,
|
||
})
|
||
|
||
if (rpcError) {
|
||
// Clean up uploaded file on RPC failure
|
||
await supabase.storage.from('documents').remove([storagePath])
|
||
throw new Error(`Failed to create new version: ${rpcError.message}`)
|
||
}
|
||
|
||
// Fetch the complete new version record
|
||
const { data: newDoc, error: fetchError } = await supabase
|
||
.from('document_attachments')
|
||
.select('*')
|
||
.eq('id', newDocId)
|
||
.single()
|
||
|
||
if (fetchError || !newDoc) {
|
||
throw new Error('Failed to fetch new version record')
|
||
}
|
||
|
||
return newDoc as DocumentAttachment
|
||
}
|
||
|
||
/**
|
||
* Link an existing document to a journal entry
|
||
*/
|
||
export async function linkToJournalEntry(
|
||
supabase: SupabaseClient,
|
||
companyId: string,
|
||
documentId: string,
|
||
journalEntryId: string,
|
||
journalEntryLineId?: string
|
||
): Promise<DocumentAttachment> {
|
||
// The document is company-filtered below, but the journal entry id arrives
|
||
// from the client and the FK only requires existence — verify it belongs to
|
||
// the same company so a crafted id can't anchor a document to another
|
||
// tenant's verifikation. (RLS hides foreign rows either way; this makes the
|
||
// rejection explicit instead of a confusing downstream state.)
|
||
const { data: entry, error: entryError } = await supabase
|
||
.from('journal_entries')
|
||
.select('id')
|
||
.eq('id', journalEntryId)
|
||
.eq('company_id', companyId)
|
||
.maybeSingle()
|
||
|
||
if (entryError || !entry) {
|
||
throw new Error('Failed to link document: journal entry not found')
|
||
}
|
||
|
||
const { data, error } = await supabase
|
||
.from('document_attachments')
|
||
.update({
|
||
journal_entry_id: journalEntryId,
|
||
journal_entry_line_id: journalEntryLineId || null,
|
||
})
|
||
.eq('id', documentId)
|
||
.eq('company_id', companyId)
|
||
.select()
|
||
.single()
|
||
|
||
if (error) {
|
||
throw new Error(`Failed to link document: ${error.message}`)
|
||
}
|
||
|
||
return data as DocumentAttachment
|
||
}
|
||
|
||
export type DeleteDocumentResult =
|
||
| { ok: true; document: Pick<DocumentAttachment, 'id' | 'file_name'> }
|
||
| { ok: false; reason: 'not_found' | 'linked_to_entry'; status: number; message: string }
|
||
|
||
/**
|
||
* Delete a document if and only if it is not yet linked to a journal entry.
|
||
*
|
||
* BFL 7 kap 2§: once a document is attached to a verifikation it becomes
|
||
* räkenskapsinformation and may not be deleted within the 7-year retention
|
||
* window. Linked docs must be superseded via createNewVersion() instead.
|
||
* The block_document_deletion() trigger is the DB-level backstop.
|
||
*/
|
||
export async function deleteDocument(
|
||
supabase: SupabaseClient,
|
||
companyId: string,
|
||
documentId: string
|
||
): Promise<DeleteDocumentResult> {
|
||
const { data: doc, error: fetchError } = await supabase
|
||
.from('document_attachments')
|
||
.select('id, file_name, storage_path, journal_entry_id, user_id')
|
||
.eq('id', documentId)
|
||
.eq('company_id', companyId)
|
||
.maybeSingle()
|
||
|
||
if (fetchError || !doc) {
|
||
return {
|
||
ok: false,
|
||
reason: 'not_found',
|
||
status: 404,
|
||
message: 'Underlaget hittades inte.',
|
||
}
|
||
}
|
||
|
||
if (doc.journal_entry_id) {
|
||
return {
|
||
ok: false,
|
||
reason: 'linked_to_entry',
|
||
status: 409,
|
||
message:
|
||
'Underlaget är knutet till en verifikation och utgör räkenskapsinformation enligt Bokföringslagen 7 kap 2§. Räkenskapsinformation ska bevaras i minst 7 år och får inte raderas. Använd "Ersätt med ny version" om underlaget behöver korrigeras.',
|
||
}
|
||
}
|
||
|
||
const { error: deleteError } = await supabase
|
||
.from('document_attachments')
|
||
.delete()
|
||
.eq('id', documentId)
|
||
.eq('company_id', companyId)
|
||
|
||
if (deleteError) {
|
||
const msg = (deleteError as { message?: string }).message ?? ''
|
||
if (msg.includes('Bokföringslagen') || msg.includes('retention')) {
|
||
return {
|
||
ok: false,
|
||
reason: 'linked_to_entry',
|
||
status: 409,
|
||
message:
|
||
'Underlaget kan inte tas bort på grund av Bokföringslagens bevarandekrav (7 kap 2§).',
|
||
}
|
||
}
|
||
throw new Error(`Failed to delete document: ${msg}`)
|
||
}
|
||
|
||
if (doc.storage_path) {
|
||
await supabase.storage.from('documents').remove([doc.storage_path])
|
||
}
|
||
|
||
await eventBus.emit({
|
||
type: 'document.deleted',
|
||
payload: {
|
||
document: { id: doc.id, file_name: doc.file_name },
|
||
userId: doc.user_id,
|
||
companyId,
|
||
},
|
||
})
|
||
|
||
return { ok: true, document: { id: doc.id, file_name: doc.file_name } }
|
||
}
|
||
|
||
/**
|
||
* Verify document integrity by re-hashing and comparing
|
||
*/
|
||
export async function verifyIntegrity(
|
||
supabase: SupabaseClient,
|
||
companyId: string,
|
||
documentId: string
|
||
): Promise<{ valid: boolean; storedHash: string; computedHash: string }> {
|
||
|
||
// Fetch document record
|
||
const { data: doc, error: docError } = await supabase
|
||
.from('document_attachments')
|
||
.select('storage_path, sha256_hash')
|
||
.eq('id', documentId)
|
||
.eq('company_id', companyId)
|
||
.single()
|
||
|
||
if (docError || !doc) {
|
||
throw new Error('Document not found')
|
||
}
|
||
|
||
// Download file from storage
|
||
const { data: fileData, error: downloadError } = await supabase.storage
|
||
.from('documents')
|
||
.download(doc.storage_path)
|
||
|
||
if (downloadError || !fileData) {
|
||
throw new Error(`Failed to download document: ${downloadError?.message}`)
|
||
}
|
||
|
||
// Re-compute hash
|
||
const buffer = await fileData.arrayBuffer()
|
||
const computedHash = await computeSHA256(buffer)
|
||
|
||
return {
|
||
valid: computedHash === doc.sha256_hash,
|
||
storedHash: doc.sha256_hash,
|
||
computedHash,
|
||
}
|
||
}
|