da4d5a39ae
* 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> * 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> * 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> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
225 lines
8.9 KiB
TypeScript
225 lines
8.9 KiB
TypeScript
import { NextResponse } from 'next/server'
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import { withRouteContext } from '@/lib/api/with-route-context'
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import {
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DEADLINE_SETTINGS_SELECT,
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hasTaxRelevantFields,
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regenerateTaxDeadlinesForUser,
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shouldRegenerateTaxDeadlines,
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toDeadlineSettings,
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} from '@/lib/tax/deadline-generator'
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import { validateBody } from '@/lib/api/validate'
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import { UpdateSettingsSchema } from '@/lib/api/schemas'
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export const GET = withRouteContext(
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'settings.get',
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async (_request, { supabase, companyId }) => {
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const { data, error } = await supabase
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.from('company_settings')
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.select('*')
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.eq('company_id', companyId)
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.single()
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if (error) {
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return NextResponse.json({ error: error.message }, { status: 500 })
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}
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// Fall back to companies.entity_type if company_settings.entity_type is null
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let responseData = data
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if (data && !data.entity_type) {
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const { data: company } = await supabase
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.from('companies')
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.select('entity_type')
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.eq('id', companyId)
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.single()
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if (company?.entity_type) {
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responseData = { ...data, entity_type: company.entity_type }
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}
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}
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return NextResponse.json({ data: responseData })
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},
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)
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export const PUT = withRouteContext(
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'settings.update',
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async (request, { supabase, companyId, log }) => {
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// Fetch current settings to check for tax-relevant changes
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const { data: oldSettings } = await supabase
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.from('company_settings')
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.select(`${DEADLINE_SETTINGS_SELECT}, vat_number, onboarding_complete, salary_vacation_year_basis, reminder_days_level_1, reminder_days_level_2, reminder_days_level_3`)
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.eq('company_id', companyId)
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.single()
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const validation = await validateBody(request, UpdateSettingsSchema)
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if (!validation.success) return validation.response
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const body = validation.data
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const reminderDays = [
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body.reminder_days_level_1 ?? oldSettings?.reminder_days_level_1 ?? 15,
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body.reminder_days_level_2 ?? oldSettings?.reminder_days_level_2 ?? 30,
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body.reminder_days_level_3 ?? oldSettings?.reminder_days_level_3 ?? 45,
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]
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if (!(reminderDays[0] < reminderDays[1] && reminderDays[1] < reminderDays[2])) {
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return NextResponse.json(
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{ error: 'Påminnelsedagarna måste ligga i stigande ordning.' },
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{ status: 400 },
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)
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}
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// Lock org_number after onboarding is complete (legal identifier: changing it
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// would orphan vouchers, SIE history, and tax filings). company_name remains
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// editable so users can update their display/brand name (e.g. särskilt företagsnamn).
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if (oldSettings && (oldSettings as Record<string, unknown>).onboarding_complete === true) {
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delete (body as Record<string, unknown>).org_number
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}
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// Validate: enskild firma must use calendar year (BFL 3 kap.)
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const effectiveEntityType = body.entity_type || oldSettings?.entity_type
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const effectiveFYStartMonth = body.fiscal_year_start_month ?? oldSettings?.fiscal_year_start_month
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if (effectiveEntityType === 'enskild_firma' && effectiveFYStartMonth && effectiveFYStartMonth !== 1) {
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return NextResponse.json(
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{ error: 'Enskild firma måste använda kalenderår (BFL 3 kap.)' },
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{ status: 400 }
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)
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}
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// Vacation year basis (payroll gap-closure 3.1): changing the boundary
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// while OPEN vacation-ledger rows exist would orphan them (rows are keyed
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// by vacation_year_start). Close the current year first.
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if (
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body.salary_vacation_year_basis !== undefined &&
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body.salary_vacation_year_basis !==
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(oldSettings as Record<string, unknown> | null)?.salary_vacation_year_basis
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) {
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const { count: openRows, error: openRowsError } = await supabase
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.from('employee_vacation_balances')
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.select('id', { count: 'exact', head: true })
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.eq('company_id', companyId)
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.eq('status', 'open')
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// Fail closed: a failed check must not let the basis change through
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// and orphan open vacation-ledger rows.
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if (openRowsError) {
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return NextResponse.json({ error: openRowsError.message }, { status: 500 })
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}
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if ((openRows ?? 0) > 0) {
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return NextResponse.json(
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{
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error:
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'Semesterårets basis kan inte ändras medan öppna semestersaldon finns. Stäng semesteråret först.',
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},
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{ status: 400 },
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)
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}
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}
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// Turning VAT registration off retires the VAT-dependent flags, and
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// dropping EU trade retires the EU sales list: stale true values would
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// otherwise block the save below or silently resurrect wrong deadlines
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// when registration is re-enabled later. Same coherence rule as the
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// 20260717070000 migration and the tax settings form.
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if (body.vat_registered === false) {
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body.vat_taxable_base_over_40m = false
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body.vat_has_eu_trade = false
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body.periodisk_sammanstallning_enabled = false
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}
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if (body.vat_has_eu_trade === false) {
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body.periodisk_sammanstallning_enabled = false
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}
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// Seasonal registration is a mode of being a registered employer; an
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// unregistered company cannot be sasongsregistrerad.
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if (body.employer_registered === false) {
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body.employer_seasonal = false
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}
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// Validate: VAT-registered must have VAT number (ML 11 kap. 8§) and moms period (SFL 26 kap.)
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const effectiveVatRegistered = body.vat_registered ?? oldSettings?.vat_registered
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const effectiveMomsPeriod = body.moms_period ?? oldSettings?.moms_period
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if (effectiveVatRegistered === true) {
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const effectiveVatNumber = body.vat_number ?? oldSettings?.vat_number
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if (!effectiveVatNumber) {
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return NextResponse.json(
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{ error: 'Momsregistreringsnummer krävs när företaget är momsregistrerat (ML 11 kap. 8§)' },
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{ status: 400 }
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)
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}
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if (!effectiveMomsPeriod) {
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return NextResponse.json(
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{ error: 'Momsperiod krävs när företaget är momsregistrerat (SFL 26 kap.)' },
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{ status: 400 }
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)
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}
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}
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const effectiveVatTaxableBaseOver40m =
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body.vat_taxable_base_over_40m ?? oldSettings?.vat_taxable_base_over_40m ?? false
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if (effectiveVatRegistered && effectiveVatTaxableBaseOver40m && effectiveMomsPeriod !== 'monthly') {
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return NextResponse.json(
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{ error: 'Företag med beskattningsunderlag över 40 miljoner kronor måste redovisa moms varje månad.' },
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{ status: 400 },
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)
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}
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const effectivePsEnabled =
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body.periodisk_sammanstallning_enabled ??
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oldSettings?.periodisk_sammanstallning_enabled ??
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false
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const effectiveEuTrade = body.vat_has_eu_trade ?? oldSettings?.vat_has_eu_trade ?? false
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if (effectivePsEnabled && (!effectiveVatRegistered || !effectiveEuTrade)) {
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return NextResponse.json(
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{ error: 'Periodisk sammanställning kräver momsregistrering och EU-handel.' },
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{ status: 400 },
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)
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}
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const { data, error } = await supabase
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.from('company_settings')
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.update(body)
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.eq('company_id', companyId)
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.select()
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.single()
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if (error) {
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if (error.code === 'PGRST116') {
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return NextResponse.json({ error: 'Inställningarna hittades inte.' }, { status: 404 })
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}
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return NextResponse.json({ error: error.message }, { status: 500 })
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}
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// Regenerate when the save touches tax-relevant fields: the statutory
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// dates are derived from them, and re-running also repairs rows created
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// by older schedule logic or lost to an earlier generation failure. The
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// generator preserves completed rows, so filing progress survives.
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// Additionally self-heal when the company has no system deadlines at all:
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// tax settings are filled at onboarding, so an unrelated later save may be
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// the first chance to backfill an empty set.
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const taxFieldsInBody = hasTaxRelevantFields(body)
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let existingSystemDeadlineCount = 0
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if (!taxFieldsInBody) {
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const { count, error: countError } = await supabase
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.from('deadlines')
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.select('id', { count: 'exact', head: true })
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.eq('company_id', companyId)
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.eq('source', 'system')
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.eq('deadline_type', 'tax')
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// Fail safe: on a count error, assume deadlines already exist so we do
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// NOT delete+regenerate on a transient failure (regeneration would reset
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// the status of pending rows). A non-zero placeholder keeps the
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// self-heal off.
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existingSystemDeadlineCount = countError ? 1 : (count ?? 0)
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}
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if (shouldRegenerateTaxDeadlines(taxFieldsInBody, existingSystemDeadlineCount)) {
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try {
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await regenerateTaxDeadlinesForUser(supabase, companyId, toDeadlineSettings(data))
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log.info('tax deadlines regenerated after settings change')
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} catch (err) {
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log.error('failed to regenerate tax deadlines', err as Error)
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// Don't fail the settings update if deadline generation fails
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}
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}
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return NextResponse.json({ data })
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},
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{ requireWrite: true },
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)
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