Mattsson
7d56e0ec01
* fix(mcp): use canonical VAT deadlines * fix(mcp): handle incomplete VAT settings * fix(mcp): block unknown VAT deadlines * fix(mcp): tighten VAT tool description * fix(mcp): fail closed on missing entity type * ci: retry timed-out preview * fix(vat): scope annual filing method requirement
64 lines
2.5 KiB
TypeScript
64 lines
2.5 KiB
TypeScript
/**
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* Default period selection for the VAT declaration view.
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*
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* A momsdeklaration can only ever be filed for a period that has ENDED, so
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* the view defaults to the most recently ended month/quarter instead of the
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* current one (which used to force a step-back click on every filing visit,
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* and invited reading rutor for a period that cannot be filed yet).
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*
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* Monthly filers below the 40 MSEK threshold declare month M on the 12th of
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* M+2 (17th when that deadline lands in January or August), mirroring
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* lib/tax/deadline-config.ts. Until that deadline has passed, the declaration
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* the user actually has open is M-2, not M-1, so the default tracks the
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* deadline. Over-40M companies declare M on the 26th of M+1, which makes the
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* most recently ended month the due one year-round.
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*/
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import { getVatDeadlineForPeriod } from '@/lib/tax/deadline-config'
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import { adjustDeadlineToNextBankingDay } from '@/lib/tax/swedish-holidays'
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export interface VatPeriodDefault {
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year: number
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/** 1-12 for monthly, 1-4 for quarterly. */
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period: number
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}
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/** Return the monthly VAT period a fixed number of months before a month. */
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function previousMonth(year: number, month: number, monthsBack: number): VatPeriodDefault {
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const date = new Date(year, month - 1 - monthsBack, 1)
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return { year: date.getFullYear(), period: date.getMonth() + 1 }
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}
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/** Select the latest ended VAT period that is currently relevant for filing. */
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export function mostRecentEndedVatPeriod(
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periodType: 'monthly' | 'quarterly',
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today: Date = new Date(),
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opts: { over40m?: boolean } = {},
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): VatPeriodDefault {
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const year = today.getFullYear()
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const month = today.getMonth() + 1
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if (periodType === 'monthly') {
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const mostRecentEnded = previousMonth(year, month, 1)
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if (opts.over40m) return mostRecentEnded
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const periodDueThisMonth = previousMonth(year, month, 2)
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const deadline = getVatDeadlineForPeriod(
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'monthly',
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periodDueThisMonth.year,
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periodDueThisMonth.period,
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{ vat_taxable_base_over_40m: false },
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)
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const adjustedDeadline = deadline
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? adjustDeadlineToNextBankingDay(new Date(deadline.year, deadline.month, deadline.day))
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: null
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const currentDate = new Date(year, month - 1, today.getDate())
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return adjustedDeadline && currentDate <= adjustedDeadline
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? periodDueThisMonth
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: mostRecentEnded
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}
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const quarter = Math.ceil(month / 3)
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return quarter === 1 ? { year: year - 1, period: 4 } : { year, period: quarter - 1 }
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}
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