Compliance check

Pre-flight verification — voucher gaps, year-end readiness, before submitting to Skatteverket.

Endpoints

• GET /api/v1/companies/:companyId/compliance/check — Run a structured compliance pre-flight check.

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GET /api/v1/companies/:companyId/compliance/check {#get-compliance-check}

compliance.check · scope compliance:read

Run a structured compliance pre-flight check.

Generalised pre-flight that consolidates the gnubok pre-close validators under one envelope. Supported check types: year_end_readiness (BFNAR 2017:3 + ÅRL 2:1 blockers), voucher_gaps (BFNAR 2013:2 kap 8 § series continuity). vat_close is planned for a follow-up PR (the underlying function currently lives in the MCP extension and core routes cannot import from extensions; it will be extracted into lib/reports/ then exposed here). New types can be added without changing the response shape.

Use when: Before committing to an irreversible action (VAT close, year-end close), or as a periodic audit sweep to surface blockers before they become urgent.

Don't use for: Executing the underlying action — this is read-only. After a passing check, call the corresponding async endpoint (POST /fiscal-periods/{id}/year-end, etc).

Pitfalls

• year_end_readiness and voucher_gaps require fiscal_period_id (UUID).
• A passing check is a SNAPSHOT — the state can change between the check and the action. The same blocker logic runs again on commit.
• vat_close is documented in the plan but NOT yet supported by this endpoint — call gnubok_vat_close_check via the MCP server until the function is extracted into lib/reports/.

Risk: low · Idempotent: yes · Reversible: no · Dry-run supported: no

Example response

{
  "data": {
    "type": "year_end_readiness",
    "ready": false,
    "findings": [
      {
        "severity": "blocker",
        "code": "YEAR_END_DRAFTS_PRESENT",
        "message": "3 draft journal entries must be committed or cancelled before year-end.",
        "details": {
          "draft_count": 3
        }
      }
    ],
    "summary": "Period is NOT ready (1 blocker(s)).",
    "generated_at": "2026-05-12T14:00:00Z",
    "params": {
      "fiscal_period_id": "a8f1…"
    }
  },
  "meta": {
    "request_id": "req_…",
    "api_version": "2026-05-12"
  }
}

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