Files
accounted/lib/invariants/org-number.ts
T
Mattsson 26e29f47bc feat(company): ideell förening as a third legal form, behind a flag (#2072 step 1) (#2423)
* feat(company): ideell förening as a third legal form, behind a flag (#2072 step 1)

Why the problem occurred: the legal form was modelled as a binary flag in
~300 files. `EntityType` was a two-member union, but nothing dispatched on it
exhaustively: 28 sites defaulted `?? 'enskild_firma'` (invoice, categorize,
match, stripe, invoice-inbox) or `?? 'aktiebolag'` (year-end, bokslut,
MCP), and every form-dependent choice was an `=== 'aktiebolag' ? A : B`
ternary. Widening the union compiled everywhere and changed nothing, so a
förening would have booked as an enskild firma in the app and as an
aktiebolag in bokslut and MCP, with no error anywhere. The lookup refused
föreningar at the door (mapEntityType returned null), which is what the
tester hit.

What was removed or simplified: the silent defaults. One module,
lib/company/entity-type.ts, now holds the list (ENTITY_TYPES), the parser
(never defaults), the resolver (settings hint, then companies.entity_type,
then throw) and `byEntityType`, whose Record arms make the compiler refuse
the next widening until each site has an answer. The form-dependent facts
(closing account, owner settlement account, calendar-year lock, default
method, K1/K2 label, personnummer vs 16-prefix) live there once instead of
in the ternaries. On the SQL side supported_entity_types() replaces four
copies of the literal list in the create RPCs.

Why this shape and not the proposed one: the tracker asked for the enum
widening plus a chart; that alone was the dangerous version (compiles, books
wrong). Bundling stiftelse was considered and dropped: identical plumbing but
no chart block. Creation sits behind NEXT_PUBLIC_IDEELL_FORENING_ENABLED so
the CHECK, RPCs and seed can ship now and the first partner is switched on
without a migration; the flag goes when Phase 2 (packs, INK3, årsbokslut,
Swish) lands on the tracker.

Domain choices (DECISIONS.md 2026-09-08, verify with an accountant before
Phase 2): result closes to 2069 with 2068 as prior-year carry; no owner
accounts, member settlement on 2890; accrual default; brutet räkenskapsår
allowed; K1 label for the 5 000 kr accrual threshold (BFNAR 2010:1); org
number gets the 16 prefix.

Migration 20260908110835 widens the three CHECK constraints, adds
supported_entity_types(), re-creates the three create RPCs with the widened
guard and adds the förening block to seed_chart_of_accounts. Applied to
staging and covered by ideell-forening-entity-type.pg.test.ts.

Part of #2072

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh

* fix(company): close the förening paths the skeptic refuted (#2072)

Five refutations from the /skeptic pass on 7a05c54d2, each fixed at the
shared definition rather than the reported site:

1. Privately paid supplier invoices and the utlägg dialog resolved the owner
   account in lib/expenses/payer.ts with its own AB/EF ternary, so a förening
   member's invoice was built on 2893 and then refused by the expense-claim
   service (which already said 2890), burning an ankomstnummer. The helper now
   uses ownerSettlementAccount.
2. Booking templates substitute their `_ab` accounts only for an aktiebolag;
   the `private_expense` template kept its base 2013 for a förening. Template
   accounts now resolve through templateAccountForForm: EF base, AB override,
   förening base with owner accounts translated to 2890 (booking-templates.ts
   and proposal-lines.ts share it).
3. A VAT-registered förening with helårsmoms got no momsdeklaration deadline:
   the annual VAT rule bailed on anything but AB/EF. A förening is a juridisk
   person and follows the räkenskapsår schedule (SFL 26 kap 33 §), so the rule
   now keys on fiscalYearLockedToCalendar instead of the two literals; same in
   the MCP VAT report.
4. 2069 would have accumulated across years: the year-open omföring was
   AB-only with 2099/2098 hard-coded. planResultAppropriation now takes the
   pair from resultClosingAccounts (AB 2099 -> 2098, förening 2069 -> 2068)
   and skips forms with no carry (EF).
5. With the flag off, a registry lookup that returned "Ideell förening" was
   prefilled into the onboarding journey, the form picker was skipped and the
   create step answered "Ogiltig företagsform" with no way back. The
   journey, the BankID picker, the onboarding page and the MCP lookup now use
   mapSetupEntityType, which maps only creatable forms, so a flagged-off form
   falls through to the picker as before.

Also: form picker keeps its AB-first order; tests for each fix.

Part of #2072

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh

* chore(migrations): move ideell förening migration after main's latest version (20260908143051)

Two migrations landed on main after the branch forked; a lower version
would be skipped by the merge-time apply. Staging history row renamed to
match.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh

* chore(skills): regenerate accounted-api reference for the widened entity_type enum

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh

---------

Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
2026-09-08 14:47:50 +02:00

183 lines
7.6 KiB
TypeScript

import { luhnValidate } from '@/lib/bankgiro/luhn'
import { usesPersonnummerAsOrgNumber } from '@/lib/company/entity-type'
import type { EntityType } from '@/types'
/**
* Swedish organisationsnummer / personnummer: the one place that decides what
* "a valid org number" means.
*
* ## The rule
*
* - **Canonical storage form is 10 digits, no separators** (`5560125790`).
* - Input may arrive as 10 or 12 digits, with spaces or hyphens, because that
* is what users type and what provider APIs return. Both forms normalize to
* the same 10 digits; the century prefix is dropped.
* - The last digit is a Luhn (mod-10) check digit, the structural rule
* Bolagsverket and personnummer share.
*
* ## Why this module exists
*
* Before it, seven call sites each had their own idea of the rule, and four of
* them fed Skatteverket-bound output that must agree:
*
* | Site | Old rule | Failure |
* |---|---|---|
* | `lib/skatteverket/format.ts` | strip `-` only | threw on any input containing a space |
* | `lib/salary/ku/ku10-generator.ts` | `replace('-', '')` | first hyphen only, no space handling |
* | `lib/salary/agi/xml-generator.ts` | strip non-digits | no check-digit validation |
* | `lib/bokslut/ixbrl/validate/rules.ts` | `/^\d{6}-?\d{4}$/` | rejected the 12-digit form outright |
*
* A company stored with a space or in 12-digit form could file AGI all year and
* then fail on the årsredovisning, with no way for the user to tell why. The
* rules only stay in agreement if there is exactly one of them.
*
* ## Deliberate asymmetry: normalize everywhere, Luhn only at the boundary
*
* `normalizeOrgNumber` (Luhn-checked) guards data coming *in*. The export-time
* converter `toRedovisare12` is structural only: it must not start rejecting
* numbers that are already stored and have been filing successfully, because a
* failed export at a deadline is worse than a number Skatteverket will reject
* with its own message. Tighten the intake, not the outflow.
*/
/**
* Strip the separators Swedish users and provider APIs put in org numbers.
* Does not validate: use {@link isOrgNumberShaped} or {@link normalizeOrgNumber}.
*/
export function stripOrgNumberFormatting(raw: string): string {
return raw.replace(/[\s-]/g, '')
}
/**
* True when the input is structurally an org number (10 or 12 digits after
* separators are stripped), regardless of check digit.
*/
export function isOrgNumberShaped(raw: string | null | undefined): boolean {
if (!raw) return false
const cleaned = stripOrgNumberFormatting(raw)
return /^\d{10}$/.test(cleaned) || /^\d{12}$/.test(cleaned)
}
/**
* Lenient identity key for a Swedish org number: the 10 significant digits,
* or null when the input is not org-number shaped.
*
* Strips separators (hyphens, spaces), keeps 10 digits as they are and takes
* the last 10 of a 12-digit century-prefixed form: "16" for organisations,
* "18"/"19"/"20" for the personnummer an enskild firma uses. Only those
* prefixes: a 12-digit value that starts with anything else is a Swedish VAT
* number typed into the wrong field (556012579001 = orgnr + "01"), and its
* last 10 digits are somebody else's identity. Letters are not stripped for
* the same reason: BE0123456789 is a Belgian enterprise number, not the
* Swedish 0123456789. Anything not shaped like a Swedish org number keys to
* null and is stored and compared exactly as typed.
*
* No Luhn check on purpose: this key answers "do these two strings denote
* the same counterparty", and two rows holding the same mistyped number are
* still one supplier. Use {@link normalizeOrgNumber} where a number is
* accepted into the system as valid; use this where existing values are
* compared or canonicalised.
*
* `suppliers.org_number` is stored in this form: the supplier matcher, the
* write schemas (web, v1, MCP, CSV import, provider migration) and the
* extractor's self-invoice guard all go through it, so a hyphenated register
* entry and a bare extracted number meet (#2391).
*/
export function orgNumberKey(raw: string | null | undefined): string | null {
if (!raw) return null
const cleaned = stripOrgNumberFormatting(raw)
if (/^\d{10}$/.test(cleaned)) return cleaned
if (/^(16|18|19|20)\d{10}$/.test(cleaned)) return cleaned.slice(2)
return null
}
/**
* Normalize an org number to Accounted's canonical 10-digit storage form.
*
* Accepts hyphen/space-formatted input in either of the two shapes Swedish
* users commonly type:
* - 10 digits (5560125790 or 8001011231): stored as-is
* - 12 digits (198001011231): century prefix stripped
*
* Returns null for any other length, non-digit content, or invalid Luhn check
* digit. Storing a structurally invalid org number would later be caught by
* Skatteverket SRU and any receiving SIE4 system: refusing at the boundary
* keeps Accounted's bookkeeping from accumulating under an unusable identifier.
*/
export function normalizeOrgNumber(raw: string | null | undefined): string | null {
if (!raw) return null
const cleaned = stripOrgNumberFormatting(raw)
let canonical: string
if (/^\d{10}$/.test(cleaned)) {
canonical = cleaned
} else if (/^\d{12}$/.test(cleaned)) {
canonical = cleaned.substring(2)
} else {
return null
}
return luhnValidate(canonical) ? canonical : null
}
/** True when {@link normalizeOrgNumber} accepts the input. */
export function isValidOrgNumber(raw: string | null | undefined): boolean {
return normalizeOrgNumber(raw) !== null
}
/**
* True when the input is shaped like an org number but its check digit is
* wrong. Lets a validator tell the user *which* problem they have instead of
* one undifferentiated "ogiltigt organisationsnummer".
*/
export function hasInvalidOrgNumberCheckDigit(raw: string | null | undefined): boolean {
return isOrgNumberShaped(raw) && !isValidOrgNumber(raw)
}
/**
* Format a canonical org number for display: `NNNNNN-NNNN`.
* Returns the input unchanged when it is not org-number shaped.
*/
export function formatOrgNumberDisplay(raw: string | null | undefined): string {
if (!raw) return ''
const cleaned = stripOrgNumberFormatting(raw)
const ten = /^\d{12}$/.test(cleaned) ? cleaned.substring(2) : cleaned
if (!/^\d{10}$/.test(ten)) return raw
return `${ten.substring(0, 6)}-${ten.substring(6)}`
}
/**
* Convert an org number to Skatteverket's 12-digit "redovisare" format.
*
* - Organisationsnummer (aktiebolag): prefix `16` (5020000013 -> 165020000013)
* - Personnummer (enskild firma): prefix `19` or `20` by century
* - Input already in 12-digit form passes through untouched
*
* Structural only, no check-digit validation: see the module docblock for why
* the export path stays permissive.
*
* @throws when the input is not 10 or 12 digits after separators are stripped.
*/
export function toRedovisare12(
orgNumber: string,
entityType: EntityType,
): string {
const clean = stripOrgNumberFormatting(orgNumber)
if (/^\d{12}$/.test(clean)) return clean
if (!/^\d{10}$/.test(clean)) {
throw new Error(`Ogiltigt organisationsnummer: ${orgNumber} (förväntar 10 eller 12 siffror)`)
}
// Juridiska personer (AB, förening) carry the fixed 16 prefix; only an
// enskild firma identifies by the owner's personnummer.
if (!usesPersonnummerAsOrgNumber(entityType)) return `16${clean}`
// Enskild firma: personnummer. A two-digit year above the current one must
// belong to the previous century (someone born in 98 is 1998, not 2098).
const yearDigits = parseInt(clean.substring(0, 2), 10)
const currentTwoDigitYear = new Date().getFullYear() % 100
const prefix = yearDigits > currentTwoDigitYear ? '19' : '20'
return `${prefix}${clean}`
}