Mattsson
e11f70b347
* refactor: optimize page loading and data fetching * fix: resolve recurring production runtime errors * feat: add MCP company and customer updates * fix: handle year-end tax adjustments * feat: harden annual report compliance * fix: expand invoice logo and font support * fix: sanitize API route error responses * fix: sanitize user-facing error messages * feat: persist onboarding and tax assessment notices * fix: reduce cloud backup audit churn * feat: refine invoice editor layout * fix: show saved tax adjustments in INK2 * fix: complete annual report API mappings * docs: record operational safeguards and decisions * fix: harden annual report review findings * fix: adjust column span for description based on VAT registration * New css class name
374 lines
14 KiB
TypeScript
374 lines
14 KiB
TypeScript
'use client'
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import { useCallback, useEffect, useMemo, useState } from 'react'
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import Link from 'next/link'
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import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
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import { Button } from '@/components/ui/button'
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import { Input } from '@/components/ui/input'
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import { Label } from '@/components/ui/label'
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import { Skeleton } from '@/components/ui/skeleton'
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import { AlertTriangle, FileDown, Info } from 'lucide-react'
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import { formatCurrency } from '@/lib/utils'
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import type { EgenavgiftCategory } from '@/lib/bokslut/enskild-firma/egenavgifter-calculator'
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import type { EfDeclarationItem } from '@/lib/bokslut/enskild-firma/types'
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import { getErrorMessage as getUserErrorMessage } from '@/lib/errors/get-error-message'
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interface EfDeclarationSectionProps {
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fiscalPeriodId: string
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/** Bokfört resultat (income statement net_result): shown as the surplus
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* base in the wizard header. Server recomputes from the trial balance. */
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bookedSurplus: number
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/** Closing year of the fiscal period (for periodiseringsfond cohort). */
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fiscalYear: number
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}
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interface EfOverrideInputs {
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category: EgenavgiftCategory
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kapitalunderlag: string
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priorSchablon: string
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priorActual: string
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pfondDesired: string
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expansionsfondBalance: string
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expansionsfondChange: string
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}
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interface EfPreviewResponse {
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fiscalPeriod: {
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id: string
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name: string
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period_start: string
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period_end: string
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}
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bookedSurplus: number
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items: EfDeclarationItem[]
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postedEntryCount: number
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inputWarnings: string[]
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}
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const DEFAULT_OVERRIDES: EfOverrideInputs = {
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category: 'full',
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kapitalunderlag: '',
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priorSchablon: '',
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priorActual: '',
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pfondDesired: '',
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expansionsfondBalance: '',
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expansionsfondChange: '',
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}
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/**
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* EF declaration step: fetches the four calculator outputs (egenavgifter,
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* räntefördelning, periodiseringsfond-EF, expansionsfond) from the server
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* so the same source-of-truth (computeEfDeclarationPreview) is used by
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* wizard, MCP tool and NE-bilaga.
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*
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* EF tax mechanisms are declaration-only: they NEVER produce journal
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* entries. The banner makes that BFL distinction visible.
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*
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* Override inputs persist to localStorage scoped by fiscal period id, so
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* re-entering the wizard recalls them without round-tripping a write.
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*/
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export function EfDeclarationSection({
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fiscalPeriodId,
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bookedSurplus,
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fiscalYear,
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}: EfDeclarationSectionProps) {
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const storageKey = `ef-declaration-overrides:${fiscalPeriodId}`
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const [overrides, setOverrides] = useState<EfOverrideInputs>(DEFAULT_OVERRIDES)
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const [preview, setPreview] = useState<EfPreviewResponse | null>(null)
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const [loading, setLoading] = useState(true)
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const [error, setError] = useState<string | null>(null)
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// Restore overrides from localStorage on mount.
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useEffect(() => {
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if (typeof window === 'undefined') return
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try {
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const raw = window.localStorage.getItem(storageKey)
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if (raw) {
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const parsed = JSON.parse(raw) as Partial<EfOverrideInputs>
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setOverrides({ ...DEFAULT_OVERRIDES, ...parsed })
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}
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} catch {
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// Ignore: start with defaults.
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}
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}, [storageKey])
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// Persist overrides on change.
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useEffect(() => {
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if (typeof window === 'undefined') return
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try {
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window.localStorage.setItem(storageKey, JSON.stringify(overrides))
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} catch {
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// Quota exceeded or disabled, non-fatal.
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}
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}, [storageKey, overrides])
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const queryString = useMemo(() => {
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const params = new URLSearchParams()
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params.set('category', overrides.category)
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const kap = parseFloat(overrides.kapitalunderlag)
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if (Number.isFinite(kap)) params.set('kapitalunderlag', String(kap))
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const ps = parseFloat(overrides.priorSchablon)
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if (Number.isFinite(ps)) params.set('priorYearSchablonavdrag', String(ps))
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const pa = parseFloat(overrides.priorActual)
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if (Number.isFinite(pa)) params.set('priorYearActualCharged', String(pa))
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const pf = parseFloat(overrides.pfondDesired)
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if (Number.isFinite(pf)) params.set('pfondDesiredAmount', String(pf))
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const eb = parseFloat(overrides.expansionsfondBalance)
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if (Number.isFinite(eb)) params.set('expansionsfondExistingBalance', String(eb))
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const ec = parseFloat(overrides.expansionsfondChange)
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if (Number.isFinite(ec) && ec !== 0) params.set('expansionsfondDesiredChange', String(ec))
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return params.toString()
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}, [overrides])
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const loadPreview = useCallback(async () => {
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setLoading(true)
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setError(null)
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try {
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const res = await fetch(
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`/api/bookkeeping/fiscal-periods/${fiscalPeriodId}/ef-declaration?${queryString}`,
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)
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const body = await res.json()
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if (!res.ok) {
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setError(getUserErrorMessage(body?.error) ?? 'Kunde inte ladda EF-deklaration')
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setPreview(null)
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return
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}
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setPreview(body.data as EfPreviewResponse)
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} catch {
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setError('Kunde inte ladda EF-deklaration')
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setPreview(null)
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} finally {
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setLoading(false)
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}
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}, [fiscalPeriodId, queryString])
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// Debounce refetch so each keystroke doesn't slam the API. 350 ms feels
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// responsive without being noisy.
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useEffect(() => {
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const handle = setTimeout(() => {
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void loadPreview()
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}, 350)
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return () => clearTimeout(handle)
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}, [loadPreview])
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const update = useCallback(
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<K extends keyof EfOverrideInputs>(field: K, value: EfOverrideInputs[K]) => {
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setOverrides((prev) => ({ ...prev, [field]: value }))
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},
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[],
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)
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const items = preview?.items ?? []
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const inputWarnings = preview?.inputWarnings ?? []
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const noPostedEntries = preview ? preview.postedEntryCount === 0 : false
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return (
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<div className="space-y-6">
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{/* BFL distinction banner: EF values are declaration-only, never booked. */}
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<Card className="border-border bg-secondary/40">
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<CardContent className="p-4 flex items-start gap-3">
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<Info className="h-4 w-4 mt-0.5 text-muted-foreground shrink-0" />
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<p className="text-sm text-muted-foreground">
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<span className="font-medium text-foreground">
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Skattemässiga justeringar: NE-bilaga
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</span>
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<br />
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För enskild firma bokförs varken skatt, egenavgifter, fonder eller räntefördelning.
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Värdena nedan visar vad du fyller i på NE-bilagan när du deklarerar. Inga verifikat skapas.
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</p>
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</CardContent>
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</Card>
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{/* "No journal entries posted" banner: surfaced when the period has
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zero posted vouchers, so the user knows the surplus is 0 because
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nothing's booked yet, not because the calculators failed. */}
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{noPostedEntries && (
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<Card className="border-border">
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<CardContent className="p-4 flex items-start gap-3">
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<AlertTriangle className="h-4 w-4 mt-0.5 text-warning-foreground shrink-0" />
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<p className="text-sm">
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<span className="font-medium">Inga verifikat bokförda i perioden.</span>{' '}
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Värdena nedan baseras enbart på NE-bilagans räkenskapsschema (intäkter och
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kostnader hittills). Bokför löpande verifikat först för att få ett realistiskt
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överskott.
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</p>
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</CardContent>
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</Card>
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)}
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{/* Input form */}
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<Card>
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<CardHeader>
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<CardTitle className="text-base">Indata</CardTitle>
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<p className="text-sm text-muted-foreground">
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Bokfört överskott:{' '}
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<span className="tabular-nums font-medium text-foreground">
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{formatCurrency(preview?.bookedSurplus ?? bookedSurplus)}
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</span>
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</p>
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</CardHeader>
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<CardContent className="space-y-4">
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<div className="grid grid-cols-2 gap-4">
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<div className="space-y-1">
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<Label className="text-xs">Egenavgifter: kategori</Label>
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<select
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className="border border-border rounded-md h-9 text-sm px-2 w-full bg-background"
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value={overrides.category}
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onChange={(e) => update('category', e.target.value as EgenavgiftCategory)}
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>
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<option value="full">Aktiv, full sats (28,97 %)</option>
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<option value="pensioner">Pensionär (10,21 %)</option>
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<option value="passive">Passiv (SLP 24,26 %)</option>
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</select>
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</div>
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<div className="space-y-1">
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<Label className="text-xs">Kapitalunderlag (vid IB)</Label>
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<Input
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type="number"
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step="1"
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value={overrides.kapitalunderlag}
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onChange={(e) => update('kapitalunderlag', e.target.value)}
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placeholder="0"
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className="tabular-nums h-9"
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/>
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</div>
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<div className="space-y-1">
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<Label className="text-xs">Föregående års schablonavdrag (R40)</Label>
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<Input
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type="number"
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step="1"
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value={overrides.priorSchablon}
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onChange={(e) => update('priorSchablon', e.target.value)}
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placeholder="0"
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className="tabular-nums h-9"
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/>
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</div>
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<div className="space-y-1">
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<Label className="text-xs">Föregående års faktiska egenavgifter (R41)</Label>
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<Input
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type="number"
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step="1"
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value={overrides.priorActual}
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onChange={(e) => update('priorActual', e.target.value)}
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placeholder="0"
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className="tabular-nums h-9"
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/>
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</div>
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<div className="space-y-1">
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<Label className="text-xs">Önskad periodiseringsfond (max 30 %)</Label>
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<Input
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type="number"
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step="1"
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value={overrides.pfondDesired}
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onChange={(e) => update('pfondDesired', e.target.value)}
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placeholder="0"
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className="tabular-nums h-9"
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/>
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</div>
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<div className="space-y-1">
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<Label className="text-xs">Tidigare expansionsfond: saldo</Label>
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<Input
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type="number"
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step="1"
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value={overrides.expansionsfondBalance}
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onChange={(e) => update('expansionsfondBalance', e.target.value)}
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placeholder="0"
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className="tabular-nums h-9"
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/>
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</div>
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<div className="space-y-1 col-span-2">
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<Label className="text-xs">
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Ändring av expansionsfond (+ avsättning, − återföring)
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</Label>
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<Input
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type="number"
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step="1"
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value={overrides.expansionsfondChange}
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onChange={(e) => update('expansionsfondChange', e.target.value)}
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placeholder="0"
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className="tabular-nums h-9"
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/>
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</div>
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</div>
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</CardContent>
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</Card>
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{/* Top-level input warnings (e.g. missing kapitalunderlag) */}
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{inputWarnings.map((w, i) => (
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<Card key={i} className="border-border">
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<CardContent className="p-4 flex items-start gap-3">
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<AlertTriangle className="h-4 w-4 mt-0.5 text-warning-foreground shrink-0" />
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<p className="text-sm">{w}</p>
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</CardContent>
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</Card>
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))}
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{/* Loading / error / items */}
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{error && (
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<Card>
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<CardContent className="p-4 text-sm text-destructive">{error}</CardContent>
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</Card>
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)}
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{loading && !preview && (
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<Card>
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<CardContent className="p-6 space-y-3">
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<Skeleton className="h-6 w-1/3" />
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<Skeleton className="h-20 w-full" />
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</CardContent>
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</Card>
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)}
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{items.map((item) => (
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<Card key={item.kind}>
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<CardHeader>
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<div className="flex items-start justify-between gap-4">
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<div className="flex-1">
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<CardTitle className="text-base">{item.label}</CardTitle>
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<p className="text-sm text-muted-foreground mt-1">{item.description}</p>
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<p className="text-xs text-muted-foreground mt-1">NE-ruta {item.ne_ruta}</p>
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</div>
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<p className="font-display text-2xl tabular-nums shrink-0">
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{formatCurrency(item.amount)}
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</p>
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</div>
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</CardHeader>
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{item.warnings.length > 0 && (
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<CardContent className="text-sm text-warning-foreground space-y-1">
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{item.warnings.map((w, i) => (
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<p key={i}>{w}</p>
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))}
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</CardContent>
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)}
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</Card>
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))}
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{/* NE-bilaga download */}
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<Card>
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<CardHeader>
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<CardTitle className="text-base flex items-center gap-2">
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<Info className="h-4 w-4 text-muted-foreground" />
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NE-bilaga räkenskapsschema (R1-R11)
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</CardTitle>
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<p className="text-sm text-muted-foreground">
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Räkenskapsschema-delen genereras automatiskt från bokföringen för räkenskapsåret {fiscalYear}.
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Ladda ner SRU-filen och ladda upp den i Skatteverkets e-tjänst för Inkomstdeklaration 1.
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</p>
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</CardHeader>
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<CardContent>
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<Button asChild variant="outline">
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<Link
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href={`/api/reports/ne-bilaga?period_id=${fiscalPeriodId}&format=sru`}
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prefetch={false}
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>
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<FileDown className="mr-2 h-4 w-4" />
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Ladda ner NE-bilaga (SRU)
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</Link>
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</Button>
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</CardContent>
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</Card>
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</div>
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)
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}
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