Files
accounted/lib/salary/personnummer.ts
T
MattssonandClaude Opus 4.7 980f29dae8 Bug/momsdeklaration skv (#449)
* fix(salary): show birthdate in masked personnummer, hide the 4-digit suffix

Flip the personnummer display format from XXXXXXXX-NNNN to YYYYMMDD-XXXX so
the sensitive 4-digit suffix is hidden while the (public) birthdate stays
visible. Affects the employees list/detail, salary run, payslip PDF, payslip
email, and the MCP server tools (list_employees, get_salary_run). Each call
site now decrypts the stored personnummer before masking.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(transactions): allow deleting unbooked transactions from "Alla transaktioner"

The history list only let users delete via the inbox card; once a category or
mall was picked but the verifikation hadn't been created, the row showed
"Ej bokförd" with no way to remove it. The API already permits delete while
journal_entry_id is null, so the gap was purely a missing UI affordance.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(vat): populate ruta 20-24 for reverse charge + dishonest "Validera OK"

Three connected issues caused Skatteverket to reject momsdeklarationer
with FK004 even after our local "Validera"-knapp returned OK.

1. supplier-invoice-entries booked fiktiv moms (2614/2624/2634 + 2645/2647)
   on reverse-charge invoices but never the underlying basbelopp on 44xx/45xx.
   Ruta 30-32 filled up at SKV while ruta 20-24 stayed at 0 — SKV's FK004
   ("silent netting prohibited", ML 13 kap kräver båda sidor).

   Fix: generateReverseChargeBasisLines in vat-entries.ts emits parallel
   45xx/44xx debit + 4598 motkonto credit per rate group. Engine calls it
   from registration, cash, and credit-note paths. Skipped when the user
   booked the expense directly on a basis account to avoid double-counting.
   4598 added to BAS reference (no migration needed; account_number is
   plain text on journal_entry_lines).

2. rutorToMomsuppgift rounded each ruta independently but computed
   summaMoms from the unrounded ruta49. SKV recomputes the sum from
   integer rutor on their side, so fractional öres caused ±1 SEK drift
   and SKV rejected with FK009.

   Fix: derive summaMoms from the already-rounded VAT-amount rutor.

3. "Validera"-knappen only confirmed SKV's internal arithmetic — a
   declaration with ruta 30-32 populated and ruta 20-24 empty validated
   fine until /utkast hit FK004. Users got a false green light.

   Fix: vat-declaration-checks.ts runs locally before the SKV call,
   blocks Validera/Spara when ERROR-level findings exist, and surfaces
   them in a separate "Lokala kontroller"-section. Success message
   reworded so SKV's OK is no longer presented as filing-ready.

Tests: 4535/4536/4531/4425 lines + 4598 motkonto on EU/non-EU/byggtjänster
RC, credit-note reversal, fractional-öres summaMoms, all four pre-flight
codes (RC_BASIS_MISSING, RC_OUTPUT_MISSING, RC_INPUT_VAT_MISMATCH,
SUMMA_MOMS_DRIFT).

Backfill for already-posted entries follows in the next commit.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: add skattekonto matching functionality

- Enhance TransactionInboxCard to display a warning for potential 1930↔1630 transfers.
- Implement match suggestions for skattekonto transactions in the backend.
- Create SkattekontoMatchDialog component for linking skattekonto rows to existing journal entries.
- Develop SkattekontoInboxCard component to handle skattekonto transactions in the inbox.
- Introduce skattekonto-match utility functions for candidate matching and linking.
- Update types to include match suggestions and enriched transaction responses.

* refactor: reorganize skattekonto types and implement bank counterpart matching logic

* docs: update CLAUDE.md to streamline integrations and clarify architecture details

* refactor: enhance reverse charge logic to handle non-basis accounts and prevent double-counting

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-12 18:04:48 +02:00

168 lines
4.8 KiB
TypeScript

import { createCipheriv, createDecipheriv, randomBytes, scryptSync } from 'crypto'
const ALGORITHM = 'aes-256-gcm'
const IV_LENGTH = 12
const TAG_LENGTH = 16
/**
* Get the encryption key from environment.
* Falls back to a dev-only key for local development.
*/
function getEncryptionKey(): Buffer {
const envKey = process.env.PERSONNUMMER_ENCRYPTION_KEY
if (!envKey) {
if (process.env.NODE_ENV === 'production') {
throw new Error('PERSONNUMMER_ENCRYPTION_KEY is required in production')
}
// Dev-only deterministic key (NOT safe for production)
return scryptSync('dev-only-key', 'gnubok-dev-salt', 32)
}
// Use scrypt to derive a 32-byte key from the env var
return scryptSync(envKey, 'gnubok-pnr-salt', 32)
}
/**
* Encrypt a personnummer for storage.
* Returns a hex string: iv + ciphertext + authTag
*/
export function encryptPersonnummer(personnummer: string): string {
const key = getEncryptionKey()
const iv = randomBytes(IV_LENGTH)
const cipher = createCipheriv(ALGORITHM, key, iv)
let encrypted = cipher.update(personnummer, 'utf8', 'hex')
encrypted += cipher.final('hex')
const authTag = cipher.getAuthTag()
return iv.toString('hex') + encrypted + authTag.toString('hex')
}
/**
* Decrypt a personnummer from storage.
*/
export function decryptPersonnummer(encrypted: string): string {
const key = getEncryptionKey()
const ivHex = encrypted.slice(0, IV_LENGTH * 2)
const authTagHex = encrypted.slice(-TAG_LENGTH * 2)
const ciphertext = encrypted.slice(IV_LENGTH * 2, -TAG_LENGTH * 2)
const iv = Buffer.from(ivHex, 'hex')
const authTag = Buffer.from(authTagHex, 'hex')
const decipher = createDecipheriv(ALGORITHM, key, iv)
decipher.setAuthTag(authTag)
let decrypted = decipher.update(ciphertext, 'hex', 'utf8')
decrypted += decipher.final('utf8')
return decrypted
}
/**
* Extract the last 4 digits of a personnummer for display.
*/
export function extractLast4(personnummer: string): string {
const digits = personnummer.replace(/\D/g, '')
return digits.slice(-4)
}
/**
* Validate a Swedish personnummer (12-digit format: YYYYMMDDNNNN).
* Checks format + Luhn checksum on last 10 digits.
*/
export function validatePersonnummer(personnummer: string): { valid: boolean; error?: string } {
const digits = personnummer.replace(/\D/g, '')
if (digits.length !== 12) {
return { valid: false, error: 'Personnummer måste vara 12 siffror (ÅÅÅÅMMDDNNNN)' }
}
const year = parseInt(digits.slice(0, 4))
const month = parseInt(digits.slice(4, 6))
const day = parseInt(digits.slice(6, 8))
if (year < 1900 || year > 2100) {
return { valid: false, error: 'Ogiltigt år' }
}
if (month < 1 || month > 12) {
return { valid: false, error: 'Ogiltig månad' }
}
if (day < 1 || day > 31) {
return { valid: false, error: 'Ogiltig dag' }
}
// Luhn check on digits 3-12 (YYMMDDNNNN, 10 digits)
const luhnDigits = digits.slice(2)
if (!luhnCheck(luhnDigits)) {
return { valid: false, error: 'Ogiltigt kontrollnummer (Luhn)' }
}
return { valid: true }
}
/**
* Luhn checksum validation for 10-digit string.
*/
function luhnCheck(digits: string): boolean {
let sum = 0
for (let i = 0; i < digits.length; i++) {
let d = parseInt(digits[i])
// Multiply every other digit by 2, starting from the first
if (i % 2 === 0) {
d *= 2
if (d > 9) d -= 9
}
sum += d
}
return sum % 10 === 0
}
/**
* Extract birth date from a 12-digit personnummer.
*/
export function extractBirthDate(personnummer: string): { year: number; month: number; day: number } {
const digits = personnummer.replace(/\D/g, '')
return {
year: parseInt(digits.slice(0, 4)),
month: parseInt(digits.slice(4, 6)),
day: parseInt(digits.slice(6, 8)),
}
}
/**
* Calculate age at a given date from a personnummer.
*/
export function calculateAge(personnummer: string, atDate: string): number {
const birth = extractBirthDate(personnummer)
const [refYear, refMonth, refDay] = atDate.split('-').map(Number)
let age = refYear - birth.year
if (refMonth < birth.month || (refMonth === birth.month && refDay < birth.day)) {
age--
}
return age
}
/**
* Calculate age at the start of a given year.
* Used for avgifter age tier determination.
*/
export function calculateAgeAtYearStart(personnummer: string, year: number): number {
return calculateAge(personnummer, `${year}-01-01`)
}
/**
* Mask personnummer for display: YYYYMMDD-XXXX (birthdate visible, suffix hidden).
*/
export function maskPersonnummer(personnummer: string): string {
const digits = personnummer.replace(/\D/g, '')
return `${digits.slice(0, 8)}-XXXX`
}
/**
* Format personnummer with dash: YYYYMMDD-NNNN
*/
export function formatPersonnummer(personnummer: string): string {
const digits = personnummer.replace(/\D/g, '')
return `${digits.slice(0, 8)}-${digits.slice(8)}`
}