@kirjapro/mcp-server 0.8.2 → 0.8.5

package/dist/database.types.js

@@ -1,20 +0,0 @@
-export const Constants = {
-    public: {
-        Enums: {
-            account_type: ["asset", "liability", "equity", "revenue", "expense"],
-            company_role: ["owner", "admin", "accountant", "viewer"],
-            company_size: ["micro", "small", "large"],
-            platform_role: ["admin", "superadmin"],
-            subscription_tier: ["free", "entrepreneur", "growth", "company", "custom"],
-            vat_category: [
-                "standard",
-                "zero_rate_export",
-                "zero_rate_eu",
-                "reverse_charge",
-                "exempt",
-                "margin_scheme",
-            ],
-            vat_period: ["monthly", "quarterly", "yearly"],
-        },
-    },
-};

package/dist/index.d.ts

@@ -1,2 +0,0 @@
-#!/usr/bin/env node
-export {};

package/dist/lib/incomeStatementSynthesis.d.ts

@@ -1,47 +0,0 @@
-/**
- * Income statement synthesis — calculated subtotals from leaf-line amounts.
- *
- * DUPLICATED BY INTENT from `src/hooks/useIncomeStatementCalculation.ts`
- * (`synthesizeIncomeStatementLines`). The mcp-server is published as a
- * separate npm package and cannot import from `src/`. The contract is:
- *
- *   Any change to the web hook's synthesis switch (line_code cases,
- *   addends, sign conventions) MUST be mirrored here, and vice versa.
- *
- * Both paths consume the same `get_income_statement` RPC, which returns
- * ONLY leaf rows (range-based line_codes). Calculated subtotals
- * (LIIKEVOITTO, RAHOITUS_TOTAL, TILIKAUDEN_TULOS, ...) are synthesized
- * client-side.
- */
-import type { Database } from "../database.types.js";
-type IncomeStatementLineType = Database["public"]["Tables"]["income_statement_line_types"]["Row"];
-export interface CalculatedIncomeStatementLine {
-    lineCode: string;
-    lineName: string;
-    lineType: string | null;
-    indentLevel: number;
-    currentAmount: number;
-    previousAmount: number;
-    variance: number;
-    variancePercentage: number | null;
-    isCalculated: boolean;
-    signConvention: string | null;
-}
-export interface CalculationTotals {
-    liikevaihto: number;
-    liikevoitto: number;
-    voittoEnnenVeroja: number;
-    tilikausiTulos: number;
-}
-export interface SynthesisResult {
-    lines: CalculatedIncomeStatementLine[];
-    totals: CalculationTotals;
-}
-/**
- * Synthesize calculated subtotals (LIIKEVOITTO, MATERIAALIT_TOTAL, ...)
- * from pre-computed leaf-line amounts. Calculated subtotals are processed
- * in lineTypes order (display_order); each subtotal MUST appear after its
- * dependencies in the template.
- */
-export declare function synthesizeIncomeStatementLines(lineTypes: IncomeStatementLineType[], currentByLine: Map<string, number>, previousByLine: Map<string, number>): SynthesisResult;
-export {};

package/dist/lib/incomeStatementSynthesis.js

@@ -1,140 +0,0 @@
-/**
- * Synthesize calculated subtotals (LIIKEVOITTO, MATERIAALIT_TOTAL, ...)
- * from pre-computed leaf-line amounts. Calculated subtotals are processed
- * in lineTypes order (display_order); each subtotal MUST appear after its
- * dependencies in the template.
- */
-export function synthesizeIncomeStatementLines(lineTypes, currentByLine, previousByLine) {
-    // Defensive copy — we mutate during the calculated-subtotal pass below.
-    const lineAmounts = new Map(currentByLine);
-    const prevLineAmounts = new Map(previousByLine);
-    lineTypes.forEach((lineType) => {
-        if (!lineType.is_calculated)
-            return;
-        let currentAmount = 0;
-        let previousAmount = 0;
-        const get = (code) => lineAmounts.get(code) || 0;
-        const getPrev = (code) => prevLineAmounts.get(code) || 0;
-        switch (lineType.line_code) {
-            case "MATERIAALIT_TOTAL":
-                currentAmount =
-                    get("OSTOT_TILIKAUDEN") +
-                        get("VARASTOJEN_MUUTOS_OSTOT") +
-                        get("ULKOPUOLISET_PALVELUT");
-                previousAmount =
-                    getPrev("OSTOT_TILIKAUDEN") +
-                        getPrev("VARASTOJEN_MUUTOS_OSTOT") +
-                        getPrev("ULKOPUOLISET_PALVELUT");
-                break;
-            case "HENKILOSTO_TOTAL":
-                currentAmount =
-                    get("PALKAT_PALKKIOT") + get("ELAKEKULUT") + get("MUUT_HENKILOSIVUKULUT");
-                previousAmount =
-                    getPrev("PALKAT_PALKKIOT") +
-                        getPrev("ELAKEKULUT") +
-                        getPrev("MUUT_HENKILOSIVUKULUT");
-                break;
-            case "POISTOT_TOTAL":
-                currentAmount =
-                    get("SUUNNITELMAN_POISTOT") +
-                        get("ARVONALENT_PYSYVAT") +
-                        get("ARVONALENT_VAIHTUVAT");
-                previousAmount =
-                    getPrev("SUUNNITELMAN_POISTOT") +
-                        getPrev("ARVONALENT_PYSYVAT") +
-                        getPrev("ARVONALENT_VAIHTUVAT");
-                break;
-            case "LIIKEVOITTO":
-                currentAmount =
-                    get("LIIKEVAIHTO") +
-                        get("VARASTOJEN_MUUTOS") +
-                        get("VALMISTUS_OMAAN") +
-                        get("MUUT_TUOTOT") +
-                        get("MATERIAALIT_TOTAL") +
-                        get("HENKILOSTO_TOTAL") +
-                        get("POISTOT_TOTAL") +
-                        get("MUUT_KULUT");
-                previousAmount =
-                    getPrev("LIIKEVAIHTO") +
-                        getPrev("VARASTOJEN_MUUTOS") +
-                        getPrev("VALMISTUS_OMAAN") +
-                        getPrev("MUUT_TUOTOT") +
-                        getPrev("MATERIAALIT_TOTAL") +
-                        getPrev("HENKILOSTO_TOTAL") +
-                        getPrev("POISTOT_TOTAL") +
-                        getPrev("MUUT_KULUT");
-                break;
-            case "RAHOITUS_TOTAL":
-                currentAmount =
-                    get("TUOTOT_KONSERNI") +
-                        get("TUOTOT_OMISTUSYHTEYS") +
-                        get("TUOTOT_SIJOITUKSET") +
-                        get("MUUT_KORKOTUOTOT") +
-                        get("ARVONALENT_SIJOITUKSET") +
-                        get("ARVONALENT_RAHOITUS") +
-                        get("KORKOKULUT");
-                previousAmount =
-                    getPrev("TUOTOT_KONSERNI") +
-                        getPrev("TUOTOT_OMISTUSYHTEYS") +
-                        getPrev("TUOTOT_SIJOITUKSET") +
-                        getPrev("MUUT_KORKOTUOTOT") +
-                        getPrev("ARVONALENT_SIJOITUKSET") +
-                        getPrev("ARVONALENT_RAHOITUS") +
-                        getPrev("KORKOKULUT");
-                break;
-            case "VOITTO_ENNEN_SIIRTOJA":
-                currentAmount = get("LIIKEVOITTO") + get("RAHOITUS_TOTAL");
-                previousAmount = getPrev("LIIKEVOITTO") + getPrev("RAHOITUS_TOTAL");
-                break;
-            case "SIIRROT_TOTAL":
-                currentAmount =
-                    get("POISTOERON_MUUTOS") + get("VARAUSTEN_MUUTOS") + get("KONSERNIAVUSTUS");
-                previousAmount =
-                    getPrev("POISTOERON_MUUTOS") +
-                        getPrev("VARAUSTEN_MUUTOS") +
-                        getPrev("KONSERNIAVUSTUS");
-                break;
-            case "TILIKAUDEN_TULOS":
-                currentAmount =
-                    get("VOITTO_ENNEN_SIIRTOJA") +
-                        get("SIIRROT_TOTAL") +
-                        get("TULOVEROT") +
-                        get("MUUT_VEROT");
-                previousAmount =
-                    getPrev("VOITTO_ENNEN_SIIRTOJA") +
-                        getPrev("SIIRROT_TOTAL") +
-                        getPrev("TULOVEROT") +
-                        getPrev("MUUT_VEROT");
-                break;
-        }
-        lineAmounts.set(lineType.line_code, currentAmount);
-        prevLineAmounts.set(lineType.line_code, previousAmount);
-    });
-    const calculatedLines = lineTypes.map((lineType) => {
-        const currentAmount = lineAmounts.get(lineType.line_code) || 0;
-        const previousAmount = prevLineAmounts.get(lineType.line_code) || 0;
-        const variance = currentAmount - previousAmount;
-        const variancePercentage = previousAmount !== 0 ? (variance / Math.abs(previousAmount)) * 100 : null;
-        return {
-            lineCode: lineType.line_code,
-            lineName: lineType.line_name_fi,
-            lineType: lineType.line_type,
-            indentLevel: lineType.indent_level ?? 0,
-            currentAmount,
-            previousAmount,
-            variance,
-            variancePercentage,
-            isCalculated: lineType.is_calculated ?? false,
-            signConvention: lineType.sign_convention,
-        };
-    });
-    // `??` not `||` so a legitimate break-even 0 is preserved.
-    // Skill: fallback-chain-zero-respect.
-    const totals = {
-        liikevaihto: lineAmounts.get("LIIKEVAIHTO") ?? 0,
-        liikevoitto: lineAmounts.get("LIIKEVOITTO") ?? 0,
-        voittoEnnenVeroja: lineAmounts.get("VOITTO_ENNEN_SIIRTOJA") ?? 0,
-        tilikausiTulos: lineAmounts.get("TILIKAUDEN_TULOS") ?? 0,
-    };
-    return { lines: calculatedLines, totals };
-}

package/dist/resources/company.d.ts

@@ -1,2 +0,0 @@
-import { McpServer } from '@modelcontextprotocol/sdk/server/mcp.js';
-export declare function registerCompanyResources(server: McpServer): void;

package/dist/resources/company.js

@@ -1,75 +0,0 @@
-import { getSupabase, getCompanyId } from '../auth.js';
-import { helsinkiDateString, sanitizeDbError } from '../utils.js';
-export function registerCompanyResources(server) {
-    server.registerResource('company-info', 'kirjapro://company/info', {
-        description: 'Current company details: name, business ID (Y-tunnus), address, and settings.',
-        mimeType: 'application/json',
-    }, async (uri) => {
-        const supabase = getSupabase();
-        const companyId = getCompanyId();
-        const { data: company, error } = await supabase
-            .from('companies')
-            .select('id, name, business_id, address, postal_code, city, country, created_at')
-            .eq('id', companyId)
-            .single();
-        // Don't swallow the error. An empty company object is indistinguishable
-        // from auth expiry, RLS denial, or PostgREST failure — and the agent
-        // would build decisions on a blank Y-tunnus. Surface the sanitized
-        // error so the agent can tell the user to re-auth or retry.
-        if (error || !company) {
-            return {
-                contents: [{
-                        uri: uri.href,
-                        mimeType: 'application/json',
-                        text: JSON.stringify({
-                            error: error
-                                ? sanitizeDbError('Failed to read company', error)
-                                : 'Company not found for current context.',
-                        }),
-                    }],
-            };
-        }
-        return {
-            contents: [{
-                    uri: uri.href,
-                    mimeType: 'application/json',
-                    text: JSON.stringify(company),
-                }],
-        };
-    });
-    server.registerResource('fiscal-years', 'kirjapro://fiscal-years', {
-        description: 'List of fiscal years (tilikaudet) for the company. Shows which are open/closed and their date ranges.',
-        mimeType: 'application/json',
-    }, async (uri) => {
-        const supabase = getSupabase();
-        const companyId = getCompanyId();
-        const { data: fiscalYears, error } = await supabase
-            .from('fiscal_years')
-            .select('id, start_date, end_date, is_closed, created_at')
-            .eq('company_id', companyId)
-            .order('start_date', { ascending: false });
-        if (error) {
-            return {
-                contents: [{
-                        uri: uri.href,
-                        mimeType: 'application/json',
-                        text: JSON.stringify({
-                            error: sanitizeDbError('Failed to read fiscal years', error),
-                        }),
-                    }],
-            };
-        }
-        const today = helsinkiDateString();
-        const enriched = (fiscalYears || []).map((fy) => ({
-            ...fy,
-            is_current: !fy.is_closed && fy.start_date <= today && fy.end_date >= today,
-        }));
-        return {
-            contents: [{
-                    uri: uri.href,
-                    mimeType: 'application/json',
-                    text: JSON.stringify(enriched),
-                }],
-        };
-    });
-}

package/dist/resources/compliance.d.ts

@@ -1,2 +0,0 @@
-import { McpServer } from '@modelcontextprotocol/sdk/server/mcp.js';
-export declare function registerComplianceResources(server: McpServer): void;

package/dist/resources/compliance.js

@@ -1,338 +0,0 @@
-import { FINNISH_RATES_2026, freshnessMeta } from '../compliance/rates.js';
-/**
- * Finnish VAT compliance rules (2026).
- * Sourced from AVL 1501/1993, vero.fi, and docs/compliance/taxes/.
- * Numeric rates come from src/compliance/rates.ts — do not hardcode here.
- */
-const VAT_COMPLIANCE = {
-    rates: {
-        current_year: FINNISH_RATES_2026.year,
-        standard: { rate: FINNISH_RATES_2026.vat.standard, finnish: 'Yleinen verokanta', effective: '2024-09-01', basis: 'AVL 84§', examples: 'IT services, consulting, retail, construction, telecom, energy' },
-        reduced: { rate: FINNISH_RATES_2026.vat.reduced, finnish: 'Alennettu verokanta', effective: '2026-01-01', basis: 'AVL 85§, 85a§', examples: 'Food, animal feed, restaurants, transport, accommodation, books, medicine, sports, culture, performing artists, sanitary products, broadcasting' },
-        second_reduced: { rate: FINNISH_RATES_2026.vat.secondReduced, finnish: 'Toinen alennettu verokanta', basis: 'AVL 85a§', examples: 'Newspapers, magazines, digital periodicals only' },
-        zero: { rate: FINNISH_RATES_2026.vat.zero, finnish: 'Nollaverokanta', basis: 'AVL 55-72h§', examples: 'Exports outside EU, intra-community supplies, vessels (sale/rental/chartering), international transport' },
-        exempt: { rate: null, finnish: 'Verovapaat myynnit', basis: 'AVL 34-44§', examples: 'Healthcare (AVL 34-36§), education (AVL 39-40§), financial services (AVL 41-42§), insurance (AVL 44§), social services (AVL 37-38§), real estate transfers (AVL 27-28§)' },
-    },
-    rate_history: [
-        { period: '1.1.2026 →', standard: FINNISH_RATES_2026.vat.standard, reduced: FINNISH_RATES_2026.vat.reduced, second_reduced: FINNISH_RATES_2026.vat.secondReduced, note: 'Reduced rate unified from 14% → 13.5%' },
-        { period: '1.9.2024 → 31.12.2025', standard: 25.5, reduced: 14, second_reduced: 10, note: 'Standard raised from 24% → 25.5%' },
-        { period: '1.1.2013 → 31.8.2024', standard: 24, reduced: 14, second_reduced: 10 },
-    ],
-    deduction_rules: [
-        { type: 'Edustuskulut (entertainment)', vat_deduction: '0%', income_tax: '50%', basis: 'AVL 114§', booking: 'Full gross to expense, NO ALV-saamiset entry' },
-        { type: 'Neuvottelukulut (meetings)', vat_deduction: '100%', income_tax: '100%', basis: 'AVL 102§', booking: 'Normal VAT split' },
-        { type: 'Henkilöstökulut (staff events)', vat_deduction: '100%', income_tax: '100%', basis: 'AVL 102§', booking: 'Normal VAT split' },
-        { type: 'Insurance premiums', vat_deduction: '0% (exempt)', income_tax: '100%', basis: 'AVL 44§', booking: 'Full gross to expense, no VAT (vakuutusmaksuvero is separate)' },
-        { type: 'Healthcare (staff)', vat_deduction: '0% (exempt)', income_tax: '100%', basis: 'AVL 34-36§' },
-        { type: 'Financial services', vat_deduction: '0% (exempt)', income_tax: '100%', basis: 'AVL 41-42§' },
-        { type: 'Henkilöauto (passenger car M1)', vat_deduction: '100% if exclusive business use, 0% if ANY private use (incl. commuting)', income_tax: 'Proportional', basis: 'AVL 114§ 1 mom 4 kohta', booking: 'Ajopäiväkirja (mileage logbook) required as proof' },
-        { type: 'Pakettiauto/kuorma-auto (van N1+)', vat_deduction: 'Proportional to business use', income_tax: 'Proportional', basis: 'AVL 102§, 117§' },
-        { type: 'Markkinointitilaisuudet (marketing events)', vat_deduction: '100%', income_tax: '100%', basis: 'AVL 102§, KHO 2013:63', booking: 'Product launches, trade shows — NOT client entertainment' },
-    ],
-    reverse_charge: {
-        rule: 'Buyer self-assesses both output and input VAT. Applies to: (1) foreign B2B providers not charging Finnish VAT, (2) domestic construction services, (3) metal scrap, (4) emissions allowances, (5) investment gold',
-        basis: 'AVL 8a-8d§, 9§, 65§; EU VAT Directive Art. 196, Art. 199',
-        scenarios: [
-            { type: 'Foreign B2B', basis: 'AVL 9§', note: 'Most common: EU and non-EU service providers' },
-            { type: 'Construction services', basis: 'AVL 8c§', note: 'Since 1.4.2011. Buyer must itself sell/rent construction services "not just occasionally". Regular company commissioning renovation: NO reverse charge' },
-            { type: 'Metal scrap and waste', basis: 'AVL 8d§', note: 'Since 1.1.2015. Between VAT-registered entities' },
-            { type: 'Emissions allowances', basis: 'AVL 8b§', note: 'Greenhouse gas emission allowances' },
-            { type: 'Investment gold', basis: 'AVL 8a§', note: 'Taxable investment gold, gold materials, gold semi-finished products' },
-        ],
-        booking: '4 entries: D expense + D ALV-saamiset + C bank + C ALV-velka (käännetty)',
-        note: 'Net VAT effect is zero but BOTH must be reported on ALV-ilmoitus. Invoice must NOT show VAT rate or VAT amount',
-        omavero_fields: 'Foreign: 305 (EU goods), 306 (EU services). Domestic construction/scrap: 318 (VAT amount), 319/320 (tax bases)',
-    },
-    common_mistakes: [
-        'Food/coffee at 25.5% — should be 13.5% (AVL 85§)',
-        'Train ticket at 10% — should be 13.5% (transport = reduced rate)',
-        'Using 14% after 1.1.2026 — rate changed to 13.5%',
-        'Restaurant alcohol at 13.5% — alcohol is 25.5% even at restaurants',
-        'Newspaper/magazine at 13.5% — periodicals are 10%',
-        'Splitting VAT from insurance premium — insurance is VAT-exempt, not zero-rated',
-        'Deducting vakuutusmaksuvero as input VAT — it is not ALV',
-    ],
-};
-/**
- * Invoice requirements per AVL 209 e § (18 mandatory markings).
- * Source: https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48090/laskutusvaatimukset-arvonlisaverotuksessa3/
- */
-const INVOICE_REQUIREMENTS = {
-    legal_basis: 'AVL 209 e §, EU VAT Directive Art. 226',
-    source: 'https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48090/laskutusvaatimukset-arvonlisaverotuksessa3/',
-    total_markings: 18,
-    mandatory_fields: [
-        { kohta: 1, field: 'Laskun antamispäivä', english: 'Invoice date', status: 'implemented', relevance: 'always' },
-        { kohta: 2, field: 'Juokseva tunniste', english: 'Sequential invoice number', status: 'implemented', relevance: 'always', note: 'Gaps must be detectable per Vero requirement' },
-        { kohta: 3, field: 'Myyjän ALV-tunniste', english: 'Seller VAT ID (FI + Y-tunnus)', status: 'implemented', relevance: 'always', note: 'Y-tunnus always required; FI-format strictly mandatory for EU cross-border' },
-        { kohta: 4, field: 'Ostajan ALV-tunniste', english: 'Buyer VAT ID', status: 'implemented', relevance: 'conditional', note: 'Required for reverse charge and EU B2B' },
-        { kohta: 5, field: 'Myyjän ja ostajan nimi ja osoite', english: 'Names and addresses', status: 'implemented', relevance: 'always' },
-        { kohta: 6, field: 'Tavaroiden/palvelujen kuvaus ja määrä', english: 'Description and quantity', status: 'implemented', relevance: 'always' },
-        { kohta: 7, field: 'Toimituspäivä / suorituspäivä', english: 'Delivery date', status: 'partial', relevance: 'conditional', note: 'NOT required when same as invoice date (Vero.fi 5.1.7). Required when different' },
-        { kohta: 8, field: 'Veron peruste, yksikköhinta, alennukset', english: 'Tax base, unit price, discounts', status: 'implemented', relevance: 'always' },
-        { kohta: 9, field: 'Verokanta', english: 'VAT rate', status: 'implemented', relevance: 'always' },
-        { kohta: 10, field: 'Suoritettavan veron määrä', english: 'VAT amount', status: 'implemented', relevance: 'always' },
-        { kohta: 11, field: 'Merkintä verottomuudesta', english: 'Tax exemption notation', status: 'gap', relevance: 'conditional', note: 'Simple "Veroton myynti" suffices. Citing AVL section is recommended but not mandatory (Vero.fi 5.1.11)' },
-        { kohta: 12, field: 'Merkintä käännetystä verovelvollisuudesta', english: 'Reverse charge notation', status: 'gap', relevance: 'conditional', note: '"Käännetty verovelvollisuus" phrase is mandatory. Legal basis citation is recommended, not required' },
-        { kohta: 13, field: 'Merkintä itselaskutuksesta', english: 'Self-billing notation', status: 'n/a', relevance: 'situational', note: 'When buyer issues invoice on seller behalf' },
-        { kohta: 14, field: 'Uuden kuljetusvälineen tiedot', english: 'New means of transport details', status: 'n/a', relevance: 'situational' },
-        { kohta: 15, field: 'Voittomarginaalijärjestelmä', english: 'Margin scheme (used goods)', status: 'n/a', relevance: 'situational' },
-        { kohta: 16, field: 'Voittomarginaalijärjestelmä — matkatoimistot', english: 'Margin scheme (travel agents)', status: 'n/a', relevance: 'situational' },
-        { kohta: 17, field: 'Verollisen sijoituskullan myynti', english: 'Taxable investment gold', status: 'n/a', relevance: 'situational' },
-        { kohta: 18, field: 'Viittaus alkuperäiseen laskuun', english: 'Credit note reference (muutoslasku)', status: 'not_implemented', relevance: 'conditional', note: 'Only mandatory requirement: unambiguous reference to original invoice' },
-    ],
-    simplified_invoice: {
-        threshold: 400,
-        note: 'Invoices ≤ 400 € may use simplified format (AVL 209 f §). Also: retail to consumers, restaurant/catering, passenger transport — regardless of amount',
-    },
-    muutoslasku: {
-        status: 'not_implemented',
-        mandatory: 'Unambiguous reference to original invoice (number or period)',
-        recommended: 'Hyvityslasku label, reason for credit, same numbering sequence — common practice, not legally mandated',
-    },
-};
-/**
- * Filing deadlines and verokausi thresholds.
- */
-const FILING_DEADLINES = {
-    vat_filing: {
-        thresholds: [
-            { revenue: '< 30,000 €', periods: ['monthly', 'quarterly', 'annually'], note: 'Annual: deadline last day of February of following year (28.2 or 29.2 in leap year)' },
-            { revenue: '30,000–100,000 €', periods: ['monthly', 'quarterly'], note: 'Quarterly: 12th of 2nd month after quarter' },
-            { revenue: '> 100,000 €', periods: ['monthly'], note: 'Monthly: 12th of 2nd month after reporting month' },
-        ],
-        monthly_example: 'January 2026 VAT → deadline 12.3.2026',
-        quarterly_deadlines: {
-            Q1: '12.5', Q2: '12.8', Q3: '12.11', Q4: '12.2 (next year)',
-        },
-    },
-    tyel: {
-        monthly_report: '5th of following month → pension company',
-        payment: '20th of following month → pension company',
-    },
-    tulorekisteri: {
-        palkkatietoilmoitus: '5 calendar days from payment date → Tulorekisteri',
-        tyonantajan_erillisilmoitus: '5th of following month → Tulorekisteri (sotu totals)',
-    },
-    sairausvakuutusmaksu_payment: '12th of following month → Vero (OmaVero, oma-aloitteinen)',
-    tilinpaatos: '4 months from fiscal year end (KPL 3:6)',
-    prh_filing: '8 months from fiscal year end (OYL 8:10)',
-    pienyrittaja: {
-        threshold: 20000,
-        note: 'Revenue under 20,000 €/year: no VAT registration obligation (from 1.1.2025, was 15,000 €)',
-        alarajahuojennus: 'REMOVED from 1.1.2025 — hard threshold, no progressive relief',
-    },
-    maksuperusteinen_alv: {
-        threshold: 500000,
-        note: 'Revenue under 500,000 €: may opt for cash-basis VAT (report when payment received/made, not when invoiced)',
-        application: 'Opt-in via OmaVero',
-    },
-    late_penalties: {
-        myohastymismaksu: '3 €/day for days 1-45 (max 135 €), then +2% of tax amount (max 15,000 € per tax type)',
-        viivastyskorko_2026: '9.5% for most taxes, 4.5% for inheritance tax',
-        correction_grace: 'Corrections within 45 days of original deadline: no penalty if change ≤ 500 €',
-        nil_return: 'Even when no VAT activity occurred, a nil return must be filed for each verokausi',
-    },
-    payment_deadline: 'Same as filing deadline (12th of M+2 for monthly/quarterly, last day of Feb for annual)',
-    omavero_field_codes: {
-        source: 'VSRALVKV tietuekuvaus v1.10 (27.2.2026)',
-        source_url: 'https://www.vero.fi/contentassets/ef5905e0f5b74bcba89aa9ba9c34015d/verohallinto_tietuekuvaus_vsralvkv_290824.pdf',
-        vat_amounts: {
-            301: 'Suoritettava 24%/25,5% vero kotimaan myynnistä (domestic sales standard rate)',
-            302: 'Suoritettava 14%/13,5% vero kotimaan myynnistä (domestic sales reduced rate)',
-            303: 'Suoritettava 10% vero kotimaan myynnistä (domestic sales 10%)',
-            304: 'Vero tavaroiden maahantuonnista EU:n ulkopuolelta (import VAT from outside EU)',
-            305: 'Vero tavaraostoista muista EU-maista (reverse charge VAT on EU goods)',
-            306: 'Vero palveluostoista muista EU-maista (reverse charge VAT on EU services)',
-            307: 'Verokauden vähennettävä vero (total deductible input VAT)',
-            308: 'Maksettava vero / Palautukseen oikeuttava vero (net payable/refundable). Formula: (301+302+303+304+305+306+318) - 307',
-            318: 'Vero rakentamispalvelun ja metalliromun ostoista (construction/scrap reverse charge VAT)',
-        },
-        tax_bases: {
-            309: '0-verokannan alainen liikevaihto (zero-rate turnover: exports, EU sales with deduction right)',
-            310: 'Tavaroiden maahantuonnit EU:n ulkopuolelta (goods imports from outside EU)',
-            311: 'Tavaroiden myynnit muihin EU-maihin (goods sales to EU)',
-            312: 'Palveluiden myynnit muihin EU-maihin (service sales to EU)',
-            313: 'Tavaraostot muista EU-maista (goods purchases from EU)',
-            314: 'Palveluostot muista EU-maista (service purchases from EU)',
-            319: 'Rakentamispalvelun ja metalliromun myynnit (construction/scrap sales)',
-            320: 'Rakentamispalvelun ja metalliromun ostot (construction/scrap purchases)',
-        },
-        removed_2025: '315, 316, 317 (alarajahuojennus fields) removed from 1.1.2025',
-    },
-};
-/**
- * 2026 social insurance rates for salary booking.
- */
-const SOCIAL_INSURANCE_2026 = {
-    year: FINNISH_RATES_2026.year,
-    sources: [
-        'https://www.etk.fi/ajankohtaista/tyoelakemaksut-vuonna-2026/',
-        'https://www.elo.fi/fi-fi/tyonantaja/tyel-vakuuttaminen/tyel-maksu/sosiaalivakuutusmaksut-2026',
-        'https://tyel-vakuutus.fi/tyonantajan-sivukulut/',
-    ],
-    tyel: {
-        keskimaarainen: FINNISH_RATES_2026.social.tyelKeskimaarainen,
-        perusmaksu: FINNISH_RATES_2026.social.tyelPerusmaksu,
-        tilapaistyonantaja: 25.85,
-        employee: FINNISH_RATES_2026.social.tyelEmployee,
-        employer_average: FINNISH_RATES_2026.social.tyelEmployerAverage,
-        employer_perusmaksu: FINNISH_RATES_2026.social.tyelEmployer,
-        note: 'Perusmaksu 24.85% is what pension companies bill before company-specific adjustments. Keskimääräinen 24.40% is the actual average. Age differentiation eliminated in 2026 (ETK)',
-    },
-    sotu: {
-        rate: FINNISH_RATES_2026.social.sotu,
-        payer: 'employer',
-        note: 'Sairausvakuutusmaksu, up from 1.87% in 2025. Paid monthly to Vero',
-    },
-    ttv: {
-        employer: FINNISH_RATES_2026.social.ttvEmployer,
-        employer_large: FINNISH_RATES_2026.social.ttvEmployerLarge,
-        employer_large_threshold: FINNISH_RATES_2026.social.ttvEmployerLargeThreshold,
-        employee: FINNISH_RATES_2026.social.ttvEmployee,
-        note: 'Työttömyysvakuutus. Employer rate 0.31% for payroll ≤ 2,509,500 €; 1.23% above. Employee up from 0.59% in 2025',
-    },
-    tapaturma: {
-        average: FINNISH_RATES_2026.social.tapaturmaAverage,
-        range: '0.05–5.00%',
-        payer: 'employer',
-        note: 'Company-specific rate based on industry and claims history',
-    },
-    ryhmahenkivakuutus: {
-        rate: FINNISH_RATES_2026.social.ryhmahenki,
-        payer: 'employer',
-        note: 'Standardized via collective agreement',
-    },
-    total_employer_side_costs: '~20% of gross salary (incl. TyEL employer share)',
-    accounts: {
-        salary: '7010 Palkat ja palkkiot',
-        tyel_expense: '7020 Eläkekulut (TyEL)',
-        sotu_expense: '7030 Muut henkilösivukulut',
-        withholding_payable: '4060 Ennakonpidätysvelka',
-        tyel_payable: '4080 TyEL-velka',
-        ttv_payable: '4070 Sosiaaliturvamaksuvelka',
-        bank: '2320 Pankkitili',
-    },
-};
-/**
- * KPL bookkeeping requirements.
- */
-const BOOKKEEPING_RULES = {
-    legal_basis: 'Kirjanpitolaki 1336/1997',
-    core_principles: [
-        { rule: 'Double-entry (kahdenkertainen kirjanpito)', basis: 'KPL 2:1', note: 'Every entry: total debits = total credits' },
-        { rule: 'Voucher principle (tositeperiaate)', basis: 'KPL 2:5', note: 'Every entry must be based on a numbered voucher' },
-        { rule: 'Audit trail (kirjausketju)', basis: 'KPL 2:6', note: 'Tosite → tositenumero → päiväkirja → pääkirja → tilinpäätös — unbroken chain' },
-        { rule: 'Sequential numbering', basis: 'KPL 2:5', note: 'Gap detection must be possible from the numbering sequence' },
-        { rule: 'Closed period immutability', basis: 'KPL 2:7', note: 'Corrections to closed periods must use new entries in current period' },
-    ],
-    retention: [
-        { type: 'Accounting records (kirjanpitokirjat)', years: 10, basis: 'KPL 2:10 1 mom' },
-        { type: 'Financial statements (tilinpäätös)', years: 10, basis: 'KPL 3:9' },
-        { type: 'Vouchers, invoices (tositteet)', years: 6, basis: 'KPL 2:10 2 mom' },
-        { type: 'E-invoice XML originals', years: 6, basis: 'KPL 2:7' },
-    ],
-    fiscal_year: {
-        normal_duration: '12 months',
-        max_duration: '18 months (first/changed period only)',
-        tilinpaatos_deadline: '4 months from fiscal year end',
-        prh_deadline: '8 months from fiscal year end (Oy, Oyj)',
-    },
-    company_sizes: [
-        { class: 'Mikroyritys', revenue: '< 900K', balance: '< 450K', employees: '< 10', tilinpaatos: 'Simplified (PMA)' },
-        { class: 'Pienyritys', revenue: '< 15M', balance: '< 7.5M', employees: '< 50', tilinpaatos: 'Standard (PMA)' },
-        { class: 'Keskisuuri', revenue: '< 50M', balance: '< 25M', employees: '< 250', tilinpaatos: 'Full (KPA) + toimintakertomus for Oy/Osk' },
-        { class: 'Suuryritys', revenue: '≥ 50M', balance: '≥ 25M', employees: '≥ 250', tilinpaatos: 'Full + toimintakertomus + rahoituslaskelma' },
-    ],
-};
-// Topic → (description, has_dated_rates, body). Dated topics get `freshnessMeta()`
-// stamped at read time; undated topics (invoicing, bookkeeping) get published_at
-// from the rates module so the agent still has a single freshness axis.
-const TOPICS = {
-    vat: {
-        description: 'Finnish VAT compliance: rates (25.5/13.5/10/0%/exempt), rate history, deduction rules (edustus/neuvottelu/insurance), reverse charge, and common mistakes. CRITICAL: 0% (zero-rated, input VAT deductible) ≠ exempt (no input VAT deduction). Legal basis: AVL 1501/1993.',
-        dated: true,
-        body: VAT_COMPLIANCE,
-    },
-    invoicing: {
-        description: 'Invoice requirements per AVL 209 e §: 18 mandatory markings (kohdat 1-18), muutoslasku/hyvityslasku rules, simplified invoice (≤400€ + retail/restaurant). Shows implementation status. Source: vero.fi',
-        dated: false,
-        body: INVOICE_REQUIREMENTS,
-    },
-    deadlines: {
-        description: 'Finnish tax filing deadlines: VAT verokausi thresholds (<30K annual, <100K quarterly, >100K monthly), TyEL reporting, tilinpäätös deadlines, pienyrittäjä 20K€ threshold, maksuperusteinen ALV.',
-        dated: true,
-        body: FILING_DEADLINES,
-    },
-    'social-insurance': {
-        description: '2026 Finnish social insurance rates: TyEL (perusmaksu 24.85%, keskimääräinen 24.40%, employee 7.30%), sotu (1.91%), TTV (0.31%/0.89%), tapaturma (~0.51%), ryhmähenki (0.06%). Sources: ETK, Elo, tyel-vakuutus.fi',
-        dated: true,
-        body: SOCIAL_INSURANCE_2026,
-    },
-    bookkeeping: {
-        description: 'KPL (Kirjanpitolaki) requirements: double-entry, audit trail, voucher principle, retention periods (10/6 years), fiscal year rules (max 18 months), company size classification (mikro/pien/keski/suuri).',
-        dated: false,
-        body: BOOKKEEPING_RULES,
-    },
-};
-function wrapWithMeta(body, dated) {
-    const meta = freshnessMeta();
-    return JSON.stringify({
-        _meta: {
-            published_at: meta.published_at,
-            valid_from: meta.valid_from,
-            valid_through: dated ? meta.valid_through : null,
-            sources_verified_at: meta.sources_verified_at,
-            stale: dated ? meta.stale : false,
-            days_until_expiry: dated ? meta.days_until_expiry : null,
-            dated_rates: dated,
-        },
-        ...body,
-    });
-}
-export function registerComplianceResources(server) {
-    for (const [slug, topic] of Object.entries(TOPICS)) {
-        server.registerResource(`compliance-${slug}`, `kirjapro://compliance/${slug}`, {
-            description: topic.description,
-            mimeType: 'application/json',
-        }, async (uri) => ({
-            contents: [{
-                    uri: uri.href,
-                    mimeType: 'application/json',
-                    text: wrapWithMeta(topic.body, topic.dated),
-                }],
-        }));
-    }
-    // Freshness index: one-stop-shop for the agent to verify at session start
-    // whether any dated chunks have expired, without having to read all five
-    // compliance resources.
-    server.registerResource('compliance-freshness', 'kirjapro://compliance/_freshness', {
-        description: 'Freshness index for every dated compliance chunk. Read this at session start. Returns valid_through/stale/days_until_expiry for each topic so the agent can detect expired rates before relying on them.',
-        mimeType: 'application/json',
-    }, async (uri) => {
-        const meta = freshnessMeta();
-        const entries = Object.entries(TOPICS).map(([slug, topic]) => ({
-            topic: slug,
-            uri: `kirjapro://compliance/${slug}`,
-            dated_rates: topic.dated,
-            valid_through: topic.dated ? meta.valid_through : null,
-            stale: topic.dated ? meta.stale : false,
-            days_until_expiry: topic.dated ? meta.days_until_expiry : null,
-        }));
-        return {
-            contents: [{
-                    uri: uri.href,
-                    mimeType: 'application/json',
-                    text: JSON.stringify({
-                        _meta: {
-                            sources_verified_at: meta.sources_verified_at,
-                            published_at: meta.published_at,
-                            rates_module: 'src/compliance/rates.ts',
-                            source: FINNISH_RATES_2026.source,
-                        },
-                        topics: entries,
-                    }),
-                }],
-        };
-    });
-}

package/dist/resources/index.d.ts

@@ -1,2 +0,0 @@
-import { McpServer } from '@modelcontextprotocol/sdk/server/mcp.js';
-export declare function registerResources(server: McpServer): void;

package/dist/resources/index.js

@@ -1,10 +0,0 @@
-import { registerSchemaResources } from './schema.js';
-import { registerCompanyResources } from './company.js';
-import { registerComplianceResources } from './compliance.js';
-import { registerSecurityResources } from './security.js';
-export function registerResources(server) {
-    registerSchemaResources(server);
-    registerCompanyResources(server);
-    registerComplianceResources(server);
-    registerSecurityResources(server);
-}