* fix(bookkeeping): harden correction account changes
* feat(tax): enhance tax deadline generation with new settings and filing methods
- Added new company settings: tax_turnover_over_40m, vat_has_eu_trade, vat_filing_method, periodisk_sammanstallning_enabled, and periodisk_sammanstallning_filing_method.
- Updated deadline generation logic to accommodate new settings affecting VAT and employer declaration deadlines.
- Implemented tests for new functionality, ensuring that completed obligations are preserved and not replaced by new pending rows.
- Introduced a cron job to backfill missing tax deadlines for companies with settings but no upcoming deadlines.
- Updated API routes for generating tax deadlines and handling cron jobs.
- Modified database schema to include new columns for tax filing profiles and constraints for filing methods.
* fix(invoices): record credit note reconciliation guard
* fix(tax): correct automatic deadline settings
* fix(tax): key AGI deadline to VAT taxable base and add storforetag payment deadline
The 26th filing day for the skattedeklaration (AGI and VAT together) hinges
on one statutory measure, a VAT taxable base above SEK 40 million (SFL 26
kap.), not a separate employer turnover. Drop employer_turnover_over_40m and
derive the AGI schedule from vat_registered plus vat_taxable_base_over_40m,
so a non-VAT-reporting employer is never shown the 26th when its binding
date is the 12th.
Also:
- add a skatteinbetalning deadline row (12th, 17 January) for storforetag,
whose deducted tax and employer contributions are due before the 26th
filing date
- normalize legally incoherent over-40m flag combinations to the earlier
small-company schedule in a follow-up migration
- replace hardcoded 27 December dates with the banking-day adjustment
- extend the 40m help text to cover the SKV-decided early filing election
and the payment-still-on-the-12th rule
- document the regeneration race repaired by the daily backfill cron
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* feat(migrations): add AGI and VAT filing logic with employer column removal
* feat(settings): implement VAT registration logic and update related flags; enhance deadline handling
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Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
