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Jakob Wennberg c74b19df1b Accounted rebrand + swarm-skill cleanup + bank-reconciliation fixes (#643) 
* feat(reconciliation): close the bank-feed loop on voucher links and re-tag mis-typed opening balances

Two related fixes to bank reconciliation correctness:

1. Auto-reconcile on voucher link. Linking an invoice or supplier invoice to
   an existing voucher previously advanced only the invoice — the bank
   transaction that paid it kept sitting in the Transactions inbox with a null
   journal_entry_id. linkInvoiceToVoucher / linkSupplierInvoiceToVoucher now
   call autoReconcileTransactionForLinkedVoucher (lib/reconciliation), which
   links the bank transaction to the same verifikat when exactly one unbooked
   line matches it. Best-effort and post-commit: a failure here never fails the
   link. The result surfaces reconciledTransactionId; the inbox row leaves the
   list and the UI shows link_success_tx_reconciled.

2. Re-tag mis-typed opening balances. getReconciliationStatus and the GL-line
   matching RPCs identify a cash account's ingående balans solely by
   journal_entries.source_type='opening_balance'. Companies migrated from other
   systems often booked the bank IB as an ordinary voucher (source_type
   'import' or 'manual'), so it was never excluded and surfaced as a phantom
   reconciliation difference equal to the opening balance. Adds:
   - migration mark_entry_as_opening_balance: a GUC-gated carve-out in the
     immutability trigger plus a SECURITY DEFINER RPC that validates the entry
     (balance-sheet lines only, dated on a fiscal-period boundary), flips the
     source_type, and writes an audit row — no blanket data sweep.
   - POST /api/reconciliation/bank/mark-opening-balance + MarkOpeningBalanceSchema.
   - BankReconciliationView action to trigger it from the IB diff.

The gnubok_create_voucher executor now accepts a typed is_opening_balance flag
and derives source_type='opening_balance' only after validating class 1/2 lines
on the period start, so new IBs land correctly typed.

Covered by lib/reconciliation auto-reconcile tests, voucher-executors tests,
and a mark-entry-as-opening-balance pg-real test.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* chore: rebrand gnubok → Accounted and prune swarm agent skills

Product rebrand and skills housekeeping. No runtime behaviour change.

Rebrand: replace user-visible "gnubok" with "Accounted" across docs, READMEs,
in-code comments, doc-site content, MCP skill/resource prose, and the
gnubok-mcp package description. The MCP resource URI scheme is moved gnubok://
→ Accounted:// consistently across resource registrations, the event-type
comment, and the resource/skill tests. Deliberately preserved as stable
identifiers (NOT rebranded): the gnubok-company-id cookie, gnubok_sk_ / gnubok_inv_
token prefixes, the gnubok-mcp npm bridge name, and the AGI <gem:Programnamn>
value (kept 'gnubok' per its source comment — it is the software identifier sent
to Skatteverket and must not churn across visual rebrands).

Skills: remove the 27 swarm-* agent SKILL.md atoms (no longer used; already
absent from the agent_atom_registry in prod), refresh the remaining skill docs,
add the .claude/rules/ path-scoped rule set, and regenerate the
seed_agent_atom_bodies migration + .skill-body-manifest.json via
`npm run skills:generate` so the DB-backed skill bodies match the trimmed set.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
2026-06-03 10:52:01 +02:00

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name, description
name description
swedish-sru-filing Swedish SRU file generation for Skatteverket digital tax filing (INK2, INK2R, INK2S declarations for aktiebolag). Covers the two-file submission structure (INFO.SRU + BLANKETTER.SRU), all SRU field codes for INK2/INK2R/INK2S, BAS-to-SRU account mappings for räkenskapsschema, ISO 8859-1 encoding rules, amount formatting (hela kronor, no öre), 12-digit org number formatting, blankett type period suffixes (P1-P4), #BLANKETT/#BLANKETTSLUT delimiters, #UPPGIFT record format, validation error patterns, and rounding/truncation rules per SFL 22:1. Trigger on ANY question about SRU files, SRU-koder, fältkoder, filöverföring till Skatteverket, INK2S/INK2R generation, BAS-to-SRU mapping, "skapa SRU", "generera deklarationsfil", "digital inlämning INK2", BLANKETTER.SRU, INFO.SRU, SKV269, or any code that produces SRU output. Also trigger when debugging Skatteverket validation errors on uploaded SRU files. Always use this skill over training data for SRU topics.

Swedish SRU File Generation

This skill contains the complete technical specification for generating valid SRU files accepted by Skatteverket's filöverföringstjänst. The canonical source is Skatteverket's "Teknisk information om filöverföring" page (replaced brochure SKV 269 from Jan 1 2024).

Before writing any SRU generation code, read references/sru-codes.md for the complete field code tables and BAS-to-SRU mapping.

Architecture: Two files, always

Every SRU submission consists of exactly two files:

File Content Max size
INFO.SRU Submitter metadata (who is filing) —
BLANKETTER.SRU All blankett blocks with tax data 5 MB

File names are case-insensitive but must not be renamed (browsers appending (1) cause rejection).

INFO.SRU structure

Posts must appear in this exact order. Omit optional posts entirely if not used.

#DATABESKRIVNING_START
#PRODUKT SRU
#MEDIAID <free-form ID>
#SKAPAD <YYYYMMDD> <HHMMSS>
#PROGRAM <program name and version>
#FILNAMN BLANKETTER.SRU
#DATABESKRIVNING_SLUT
#MEDIELEV_START
#ORGNR <12-digit org number>
#NAMN <submitter name, max 250 chars>
#ADRESS <postal address>
#POSTNR <5-digit postal code>
#POSTORT <city>
#AVDELNING <department>
#KONTAKT <contact person>
#EMAIL <email>
#TELEFON <max 15 chars>
#FAX <max 15 chars>
#MEDIELEV_SLUT

Mandatory posts: #PRODUKT, #FILNAMN, #ORGNR, #NAMN, #POSTNR, #POSTORT.

The #PRODUKT value is always SRU (post-2013). There is no #PERIOD post — period is encoded in each blankett type string.

BLANKETTER.SRU structure

Contains one or more blankett blocks, terminated by #FIL_SLUT:

#BLANKETT <BlankettTyp>
#IDENTITET <OrgNr> <YYYYMMDD> <HHMMSS>
#NAMN <taxpayer name>
#UPPGIFT <FältKod> <FältVärde>
... (repeat #UPPGIFT for each field)
#BLANKETTSLUT
... (repeat #BLANKETT blocks for each form section)
#FIL_SLUT

INK2 requires three blankett blocks

An aktiebolag filing INK2 must include three separate blocks in this file:

Block BlankettTyp example Content
INK2 INK2-2024P4 Huvudblankett (page 1) — summary fields
INK2R INK2R-2024P4 Räkenskapsschema (pages 2-3) — balance sheet + income statement
INK2S INK2S-2024P4 Skattemässiga justeringar (page 4) — tax adjustments

Period suffix rules

The suffix after the hyphen encodes when the fiscal year ENDS:

Suffix Fiscal year ends in months
P1 January–April
P2 May–August
P3 Special cases
P4 September–December (calendar-year companies)

The year in the type string is the INCOME YEAR (inkomstår), not the filing year. A company with fiscal year 2024-01-01 to 2024-12-31 uses period 2024P4.

Each block is independent

Every blankett block carries its own #IDENTITET line. The DatFramst timestamp determines version precedence — later timestamps replace earlier submissions for the same org number and blankett type.

Encoding and formatting rules

Encoding: ISO 8859-1 (Latin-1)

This is the single most common source of validation failure in programmatic SRU generation. Never use UTF-8. Swedish characters (å, ä, ö) will corrupt.

When writing files in code:

  • Python: open(path, 'w', encoding='iso-8859-1')
  • Node.js: Use iconv-lite to encode to iso-8859-1 before writing
  • Java: new OutputStreamWriter(fos, StandardCharsets.ISO_8859_1)

Line endings

All three conventions accepted: \r\n (Windows), \r (classic Mac), \n (Unix).

Amount formatting

  • Integers in hela kronor (whole SEK). No öre, no decimals.
  • Positive: no sign, no leading zeros. Example: 1000
  • Negative: - prefix. Example: -1000
  • No thousands separators. 7 135 with a space WILL fail.
  • Truncation rule per SFL 22 kap. 1 §: öre are DROPPED (truncated), not rounded.
  • Small rounding differences from öre truncation across multiple posts are accepted by Skatteverket.

Org number format

Always 12 digits, format SSÅÅMMDDNNNK, no hyphens.

  • Juridiska personer (companies): century prefix 16
  • Example: org nr 556000-0100 becomes 165560000100

Checkbox fields

Value: uppercase X. If unchecked, omit the entire #UPPGIFT line — never send empty values.

The # character

Reserved for post names. Forbidden in all string data values.

Zero-value handling

Do not emit #UPPGIFT lines for fields with zero value. Omit them entirely. Including zero-value fields is a common source of validation warnings and in some cases errors.

Complete example: calendar-year 2024 AB

INFO.SRU

#DATABESKRIVNING_START
#PRODUKT SRU
#SKAPAD 20250401 100000
#PROGRAM accounted 1.0
#FILNAMN BLANKETTER.SRU
#DATABESKRIVNING_SLUT
#MEDIELEV_START
#ORGNR 165590001234
#NAMN Exempelbolaget AB
#POSTNR 11122
#POSTORT Stockholm
#KONTAKT Anna Andersson
#EMAIL anna@exempel.se
#MEDIELEV_SLUT

BLANKETTER.SRU

#BLANKETT INK2-2024P4
#IDENTITET 165590001234 20250401 100000
#NAMN Exempelbolaget AB
#UPPGIFT 7011 20240101
#UPPGIFT 7012 20241231
#UPPGIFT 7113 90000
#BLANKETTSLUT
#BLANKETT INK2R-2024P4
#IDENTITET 165590001234 20250401 100001
#NAMN Exempelbolaget AB
#UPPGIFT 7011 20240101
#UPPGIFT 7012 20241231
#UPPGIFT 7201 100000
#UPPGIFT 7281 50000
#UPPGIFT 7301 50000
#UPPGIFT 7302 25000
#UPPGIFT 7410 500000
#UPPGIFT 7513 -200000
#UPPGIFT 7514 -150000
#UPPGIFT 7450 75000
#BLANKETTSLUT
#BLANKETT INK2S-2024P4
#IDENTITET 165590001234 20250401 100002
#NAMN Exempelbolaget AB
#UPPGIFT 7011 20240101
#UPPGIFT 7012 20241231
#UPPGIFT 7650 75000
#UPPGIFT 7651 15000
#UPPGIFT 8020 90000
#BLANKETTSLUT
#FIL_SLUT

Validation errors

Skatteverket validates on upload and returns a mottagningskvittens.

Level 1 (entire submission rejected)

  • Structural errors in INFO.SRU
  • Posts in wrong order in any blankett block
  • More than 100 level 2 errors total
  • Missing #FIL_SLUT
  • Unknown post types
  • #FILNAMN referencing nonexistent file

Level 2 (individual blankett block rejected, others accepted)

  • Invalid org number
  • Field code not valid for the blankett type
  • Value violates field rules (wrong data type, out of range)
  • Missing mandatory timestamp
  • Invalid blankett type string

Most frequent real-world failures

  1. Renamed files — browsers adding (1) suffix
  2. Wrong period — using 2025P4 when income year is 2024
  3. Amounts with decimals or spaces — 7135.50 or 7 135
  4. UTF-8 encoding instead of ISO 8859-1
  5. Including #UPPGIFT for zero/empty values
  6. Duplicate field codes in same blankett block
  7. 10-digit or hyphenated org number instead of 12-digit
  8. Non-existent SRU codes — mapping BAS accounts to wrong field codes

BAS-to-SRU mapping: critical rules

The official mapping is maintained by BAS-kontogruppen + Skatteverket at bas.se/kontoplaner/sru/.

The #1 mapping error: BAS accounts 5000-6999 (övriga externa kostnader) must ALL aggregate into a single SRU code: 7513. Do NOT create individual SRU codes per BAS account in this range.

INK2S codes are NOT auto-derived from BAS accounts. They represent tax adjustments requiring manual calculation. The bookkeeping result flows from INK2R into INK2S field 7650/7750, then tax adjustments are applied to arrive at 8020/8021 (överskott/underskott).

For the complete SRU code tables and BAS mapping, read references/sru-codes.md.

Data type reference

Type Format Range
Numeriskt_A Integer -999,999,999,999 to 999,999,999,999
Numeriskt_B Integer 0 to 999,999,999,999
Datum_A YYYYMMDD Valid calendar date
Tid_A HHMMSS 00:00:00 to 23:59:59
Decimal_2 x.xx -9,999,999,999.99 to 9,999,999,999.99
Andel_4 x.xxxx 0.0000 to 100.0000
STR_250 String Max 250 chars, no #

Key external references

  • Skatteverket tech spec: skatteverket.se/foretag/inkomstdeklaration/forredovisningsbyraer/tekniskinformationomfiloverforing
  • BAS SRU mappings: bas.se/kontoplaner/sru/
  • Annual field code ZIP packages: download from Skatteverket tech spec page (Excel files per period)
  • Validation service: www1.skatteverket.se/fv/fv_web/start.do
  • Open-source reference implementations: github.com/thpe/pysru-accounting, github.com/aidium/SRU-Maker
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