Mattsson e85eac317c feat(arsredovisning): manual override for medelantal anställda (Not 2) (#2420)
* feat(arsredovisning): manual override for medelantal anstallda (Not 2)

Why the problem occurred: the ÅRL 5:20 § note was derived only from the
employees table, and most aktiebolag that book salary never create a
Löner employee record (hand-booked salary, SIE import, migrated
history). In prod 148 of 195 aktiebolag with posted 70xx-73xx lines have
no employees rows, so their note reads "inga anställda". The reporting
company had one row created the same day with a start date halfway
through a July-June year: 181/365 = 0.5 FTE rounds to 0.

What was removed or simplified: nothing removed. One resolver
(resolveMedelantalAnstallda: override, else FTE average) now feeds the
K2 note, the K3 note and the iXBRL fact, so no reader can pick a
different number. The override sits on arsredovisning_narratives next to
the other ÅRL 5 kap. disclosures and rides the existing narrative
GET/POST route, service and page save.

Why this and not the proposed one: the request asked support to "enable
override of Not 2" as free text. A whole number keeps the statutory
sentence intact and the iXBRL MedelantaletAnstallda fact taggable; free
text would allow a non-compliant note. Rounding 0.5 up globally was
rejected (changes every company's note silently, does nothing for
companies with no employees rows), as was backdating the hire date
(fixes one company, misstates the fact).

The iXBRL input also reads the previous period's override so the
jämförelseår column shows what last year's document showed.

Migration 20260908130127 is additive (nullable INTEGER with a CHECK) and
is applied and tracked on staging.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GxiKQke7sY6mrAK9KX4hbD

* fix(arsredovisning): size-threshold metrics use the medelantal override too

Skeptic refutation on 442fa1bc5: reportMetrics in model.ts still read
the FTE average from the employees table, so the ÅRL 1:3 § större-
företag test and the K2 relief thresholds could disagree with the figure
Not 2 and the iXBRL fact disclose. A SIE-migrated aktiebolag with no
employees rows and an override of 60 both years, balansomslutning over
40 MSEK, would have validated as K2-eligible while its own document said
60 employees.

Fix: the metrics resolve the employee figure the same way the note does
(current period override from report.disclosures, previous period via
getMedelantalOverride on that period's narrative row). previous_period
on ArsredovisningData now carries the period id so the lookup needs no
extra fiscal_periods read. The iXBRL employees-error fallback keeps the
previous period's override instead of blanking the jämförelseår.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GxiKQke7sY6mrAK9KX4hbD

---------

Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
2026-09-08 13:44:29 +02:00
2026-07-21 23:00:15 +02:00
2026-06-12 16:35:30 +02:00
2026-07-21 23:00:15 +02:00
2026-07-21 23:00:15 +02:00
2026-07-05 03:05:09 +02:00
2026-07-23 16:16:55 +02:00
2026-07-05 03:05:09 +02:00

Accounted

Open-source Swedish accounting software for sole traders (enskild firma) and limited companies (aktiebolag). Double-entry bookkeeping that complies with Swedish accounting law, built to be operated by you or by your AI agent.

License: AGPL-3.0-or-later Core Build pg-real tests Docker

Website · Hosted app · Documentation

Why Accounted?

Compliant by construction. Accounted implements double-entry bookkeeping under Swedish accounting law (Bokföringslagen). Voucher immutability, sequential voucher numbering, period locks, and 7-year document retention are enforced by database triggers, not by convention. Corrections are made the legal way, with reversal entries (storno), never by editing history. See ARCHITECTURE.md for how.

Agent-native. The full bookkeeping engine is exposed as 150+ MCP (Model Context Protocol) tools with scoped API keys or OAuth, so an AI agent can do the books in Accounted: categorize transactions, draft vouchers, reconcile periods, and prepare declarations. Posting is staged for human approval, so the agent proposes and you decide.

Yours to run. AGPL-3.0 licensed and fully self-hostable with Docker and Supabase. Use the hosted version at app.gnubok.se or run your own.

Features

  • Double-entry bookkeeping -- BAS 2026 chart of accounts, draft/commit workflow, sequential voucher numbering
  • Invoicing -- Create, send, and track invoices with mixed VAT rates and PDF generation
  • Bank reconciliation -- PSD2 bank connection via Enable Banking, 4-pass automatic matching
  • VAT declaration -- SKV 4700 form mapping, per-rate breakdown, EU/export handling
  • Tax reports -- NE-bilaga, INK2, SRU export for Skatteverket
  • Payroll -- Salary runs, payslips, and AGI (arbetsgivardeklaration) employer declarations
  • Supplier invoices -- Registration, payment tracking, input VAT deduction
  • Supplier payment files (betalfil) -- Batch supplier payments into ISO 20022 pain.001 files for upload to the bank, rendered byte-identical on every download
  • E-invoicing (Peppol) -- Send and receive Peppol BIS Billing 3 e-invoices through Qvalia, a certified Swedish Access Point; received documents land in the supplier invoice inbox
  • Skattekonto -- Tax account transactions synced from Skatteverket or imported from statement files, linked to the booked 1630 movements for reconciliation
  • Document archive -- SHA-256 integrity, 7-year retention enforcement, full archive ZIP export
  • SIE import/export -- Standard Swedish accounting interchange format
  • Agent access (MCP) -- 150+ bookkeeping tools over the Model Context Protocol, with scoped API keys and staged approvals; connects to Claude, ChatGPT and Grok over OAuth 2.1
  • Claude connector and plugin -- Connect Claude.ai or Claude Code over OAuth 2.1 and install approval-gated workflow skills (/accounted:bookkeep, /accounted:vat, /accounted:year-end, ...) from claude-plugin/
  • Extension system -- Opt-in plugins for AI categorization, receipt OCR, email, calendar, and more

Self-Hosting

git clone https://github.com/erp-mafia/accounted.git
cd accounted
./setup.sh              # Prompts for Supabase credentials, generates .env
docker compose up -d

You need a Supabase project and must apply the database migrations before first use. See docs/SELF-HOSTING.md for the full step-by-step guide, including Supabase setup, auth configuration, optional features (AI, email, push notifications), and troubleshooting. To run everything on Swedish infrastructure (your own Supabase stack, Swedish hosting, AI on Swedish GPUs), see docs/SOVEREIGN.md.

Development Setup

Prerequisites: Node.js 20 or newer (CI runs Node 20; the Docker image ships Node 22), a Supabase project.

npm install
npm run dev       # Start dev server (auto-generates extension registry)
npm test          # Run tests
npm run build     # Production build
npm run lint      # ESLint

See CONTRIBUTING.md for the full development workflow.

Tech Stack

  • Framework: Next.js 16 (App Router), React 19, TypeScript (strict)
  • Database: Supabase (PostgreSQL + Row Level Security + email/password auth + TOTP MFA)
  • Styling: Tailwind CSS 4 + shadcn/ui
  • Integrations: Enable Banking (PSD2), Qvalia (Peppol), Skatteverket, Anthropic SDK on Amazon Bedrock (eu-north-1; direct Anthropic or any OpenAI-compatible endpoint for self-hosted via the Vercel AI SDK), Resend, JSZip

Documentation

Community

Contributing

Contributions are welcome. See CONTRIBUTING.md for the full guide.

All commits require a DCO sign-off (git commit -s).

License

AGPL-3.0-or-later with an extension exception: third-party extensions that interact solely through the documented Extension API may be licensed under any terms, including proprietary. See LICENSE for details and NOTICE for third-party attributions.

S
Description
Accounted — svensk bokföringsmotor (AGPL, BAS 2026, BFL-compliant, 150+ MCP tools). Finance-kapacitet brevet ERPNext. ADR-ENGAGEMENT-001-tillägg.
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