refactor: consolidate extension system to general-only with manifest-driven architecture

- Remove all sector-specific extensions (construction, ecommerce, export,
  hotel, restaurant, tech) — only general-purpose extensions remain
- Move NE-bilaga and SRU export from extensions to core reports (lib/reports/)
- Move moms-box-mapping from extensions/export/shared to lib/vat/
- Replace per-extension API routes with catch-all dispatcher
  (app/api/extensions/ext/[...path]/route.ts)
- Add manifest.json for each extension with metadata, env vars, and deps
- Add api-routes.ts pattern for extension-defined API endpoints
- Add code generation scripts (generate-extension-registry, create-extension)
- Add extensions.config.json for opt-in extension loading
- Add extensions.schema.json for config validation
- Add email service interface with noop default (lib/email/service.ts)
- Add CI workflow (core-build.yml) to verify core builds with zero extensions
- Add migration 045: expand account_type CHECK for untaxed_reserves
- Update CLAUDE.md with comprehensive extension system documentation
- Update all report engines and bookkeeping services for new imports
- Clean up extensions.schema.json to only list existing extensions

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

lib/core/audit/audit-service.ts

@@ -1,4 +1,4 @@
-import { createClient } from '@/lib/supabase/server'
+import type { SupabaseClient } from '@supabase/supabase-js'
 import type { AuditLogEntry, AuditAction } from '@/types'
 
 /**
@@ -22,10 +22,10 @@ export interface AuditLogFilters {
  * Get paginated audit log entries for a user
  */
 export async function getAuditLog(
+  supabase: SupabaseClient,
   userId: string,
   filters: AuditLogFilters = {}
 ): Promise<{ data: AuditLogEntry[]; count: number }> {
-  const supabase = await createClient()
   const page = filters.page ?? 1
   const pageSize = filters.pageSize ?? 50
   const offset = (page - 1) * pageSize
@@ -69,11 +69,11 @@ export async function getAuditLog(
  * Get full history of a single record (all mutations)
  */
 export async function getEntityHistory(
+  supabase: SupabaseClient,
   userId: string,
   tableName: string,
   recordId: string
 ): Promise<AuditLogEntry[]> {
-  const supabase = await createClient()
 
   const { data, error } = await supabase
     .from('audit_log')
@@ -95,10 +95,10 @@ export async function getEntityHistory(
  * original → storno (reversal) → corrected entry
  */
 export async function getCorrectionChain(
+  supabase: SupabaseClient,
   userId: string,
   journalEntryId: string
 ): Promise<AuditLogEntry[]> {
-  const supabase = await createClient()
 
   // First, find the entry and its linked entries
   const { data: entry, error: entryError } = await supabase

lib/core/bookkeeping/__tests__/period-service.test.ts

@@ -29,10 +29,6 @@ function makeClient() {
   }
 }
 
-vi.mock('@/lib/supabase/server', () => ({
-  createClient: vi.fn(async () => makeClient()),
-}))
-
 import { lockPeriod, closePeriod, createNextPeriod } from '../period-service'
 
 beforeEach(() => {
@@ -55,7 +51,8 @@ describe('lockPeriod', () => {
     const handler = vi.fn()
     eventBus.on('period.locked', handler)
 
-    const result = await lockPeriod('user-1', 'fp-1')
+    const supabase = makeClient()
+    const result = await lockPeriod(supabase as never, 'user-1', 'fp-1')
 
     expect(result.locked_at).toBeTruthy()
     expect(handler).toHaveBeenCalledOnce()
@@ -70,7 +67,8 @@ describe('lockPeriod', () => {
 
     results = [{ data: period, error: null }]
 
-    await expect(lockPeriod('user-1', 'fp-1')).rejects.toThrow('already locked')
+    const supabase = makeClient()
+    await expect(lockPeriod(supabase as never, 'user-1', 'fp-1')).rejects.toThrow('already locked')
   })
 })
 
@@ -89,7 +87,8 @@ describe('closePeriod', () => {
       { data: closedPeriod, error: null },
     ]
 
-    const result = await closePeriod('user-1', 'fp-1')
+    const supabase = makeClient()
+    const result = await closePeriod(supabase as never, 'user-1', 'fp-1')
     expect(result.is_closed).toBe(true)
   })
 
@@ -103,7 +102,8 @@ describe('closePeriod', () => {
 
     results = [{ data: period, error: null }]
 
-    await expect(closePeriod('user-1', 'fp-1')).rejects.toThrow('must be locked')
+    const supabase = makeClient()
+    await expect(closePeriod(supabase as never, 'user-1', 'fp-1')).rejects.toThrow('must be locked')
   })
 
   it('rejects if no closing_entry_id', async () => {
@@ -116,7 +116,8 @@ describe('closePeriod', () => {
 
     results = [{ data: period, error: null }]
 
-    await expect(closePeriod('user-1', 'fp-1')).rejects.toThrow(
+    const supabase = makeClient()
+    await expect(closePeriod(supabase as never, 'user-1', 'fp-1')).rejects.toThrow(
       'Year-end closing must be executed'
     )
   })
@@ -144,7 +145,8 @@ describe('createNextPeriod', () => {
       { data: nextPeriod, error: null },    // insert
     ]
 
-    const result = await createNextPeriod('user-1', 'fp-2024')
+    const supabase = makeClient()
+    const result = await createNextPeriod(supabase as never, 'user-1', 'fp-2024')
     expect(result.period_start).toBe('2025-01-01')
     expect(result.period_end).toBe('2025-12-31')
     expect(result.previous_period_id).toBe('fp-2024')
@@ -171,7 +173,8 @@ describe('createNextPeriod', () => {
       { data: nextPeriod, error: null },
     ]
 
-    const result = await createNextPeriod('user-1', 'fp-2024')
+    const supabase = makeClient()
+    const result = await createNextPeriod(supabase as never, 'user-1', 'fp-2024')
     expect(result.period_start).toBe('2024-07-01')
     expect(result.period_end).toBe('2025-06-30')
   })

lib/core/bookkeeping/__tests__/storno-service.test.ts

@@ -26,10 +26,6 @@ function makeClient() {
   }
 }
 
-vi.mock('@/lib/supabase/server', () => ({
-  createClient: vi.fn(async () => makeClient()),
-}))
-
 vi.mock('@/lib/bookkeeping/engine', () => ({
   validateBalance: vi.fn().mockReturnValue({ valid: true, totalDebit: 1000, totalCredit: 1000 }),
   getNextVoucherNumber: vi.fn(async () => ++resultIdx), // just increment
@@ -100,14 +96,16 @@ describe('correctEntry', () => {
 
   it('creates reversal with swapped debit/credit lines', async () => {
     setupResults()
-    const result = await correctEntry('user-1', 'orig-1', correctedLines)
+    const supabase = makeClient()
+    const result = await correctEntry(supabase as never, 'user-1', 'orig-1', correctedLines)
     expect(result.reversal).toBeDefined()
     expect(result.reversal.reverses_id).toBe('orig-1')
   })
 
   it('links original ↔ reversal ↔ corrected via IDs', async () => {
     setupResults()
-    const result = await correctEntry('user-1', 'orig-1', correctedLines)
+    const supabase = makeClient()
+    const result = await correctEntry(supabase as never, 'user-1', 'orig-1', correctedLines)
     expect(result.reversal.id).toBe('reversal-1')
     expect(result.corrected.id).toBe('corrected-1')
     expect(result.corrected.correction_of_id).toBe('orig-1')
@@ -120,8 +118,9 @@ describe('correctEntry', () => {
       totalCredit: 1000,
     })
 
+    const supabase = makeClient()
     await expect(
-      correctEntry('user-1', 'orig-1', [
+      correctEntry(supabase as never, 'user-1', 'orig-1', [
         { account_number: '5420', debit_amount: 1200, credit_amount: 0 },
         { account_number: '1930', debit_amount: 0, credit_amount: 1000 },
       ])
@@ -134,7 +133,8 @@ describe('correctEntry', () => {
     const handler = vi.fn()
     eventBus.on('journal_entry.corrected', handler)
 
-    await correctEntry('user-1', 'orig-1', correctedLines)
+    const supabase = makeClient()
+    await correctEntry(supabase as never, 'user-1', 'orig-1', correctedLines)
 
     expect(handler).toHaveBeenCalledOnce()
     expect(handler).toHaveBeenCalledWith(

lib/core/bookkeeping/__tests__/year-end-service.test.ts

@@ -27,10 +27,6 @@ function makeClient() {
   }
 }
 
-vi.mock('@/lib/supabase/server', () => ({
-  createClient: vi.fn(async () => makeClient()),
-}))
-
 vi.mock('@/lib/reports/trial-balance', () => ({
   generateTrialBalance: vi.fn(),
 }))
@@ -80,7 +76,8 @@ describe('validateYearEndReadiness', () => {
       totalCredit: 0,
     } as never)
 
-    const result = await validateYearEndReadiness('user-1', 'fp-1')
+    const supabase = makeClient()
+    const result = await validateYearEndReadiness(supabase as never, 'user-1', 'fp-1')
     expect(result.ready).toBe(false)
     expect(result.errors.some((e: string) => e.includes('draft'))).toBe(true)
   })
@@ -101,7 +98,8 @@ describe('validateYearEndReadiness', () => {
       totalCredit: 9500,
     } as never)
 
-    const result = await validateYearEndReadiness('user-1', 'fp-1')
+    const supabase = makeClient()
+    const result = await validateYearEndReadiness(supabase as never, 'user-1', 'fp-1')
     expect(result.ready).toBe(false)
     expect(result.trialBalanceBalanced).toBe(false)
     expect(result.errors.some((e: string) => e.includes('Trial balance'))).toBe(true)
@@ -110,17 +108,15 @@ describe('validateYearEndReadiness', () => {
   it('warns on voucher gaps', async () => {
     const period = makeFiscalPeriod({ id: 'fp-1', is_closed: false, closing_entry_id: null })
 
-    // Override makeClient to return gaps from rpc
-    const { createClient } = await import('@/lib/supabase/server')
+    // Create a client with custom rpc that returns gap data
     const builder = makeBuilder()
-    const client = {
+    const supabase = {
       from: vi.fn().mockImplementation(() => builder),
       rpc: vi.fn().mockResolvedValue({
         data: [{ gap_start: 5, gap_end: 7 }],
         error: null,
       }),
     }
-    vi.mocked(createClient).mockResolvedValue(client as never)
 
     resultIdx = 0
     results = [
@@ -136,7 +132,7 @@ describe('validateYearEndReadiness', () => {
       totalCredit: 10000,
     } as never)
 
-    const result = await validateYearEndReadiness('user-1', 'fp-1')
+    const result = await validateYearEndReadiness(supabase as never, 'user-1', 'fp-1')
     expect(result.warnings.some((w: string) => w.includes('gap'))).toBe(true)
     expect(result.voucherGaps).toHaveLength(1)
   })
@@ -164,7 +160,8 @@ describe('previewYearEndClosing', () => {
       totalCredit: 500000,
     } as never)
 
-    const preview = await previewYearEndClosing('user-1', 'fp-1')
+    const supabase = makeClient()
+    const preview = await previewYearEndClosing(supabase as never, 'user-1', 'fp-1')
 
     expect(preview.netResult).toBe(150000)
     expect(preview.closingAccount).toBe('2099')
@@ -189,7 +186,8 @@ describe('previewYearEndClosing', () => {
       totalCredit: 100000,
     } as never)
 
-    const preview = await previewYearEndClosing('user-1', 'fp-1')
+    const supabase = makeClient()
+    const preview = await previewYearEndClosing(supabase as never, 'user-1', 'fp-1')
 
     expect(preview.closingAccount).toBe('2010')
     expect(preview.closingAccountName).toBe('Eget kapital')

lib/core/bookkeeping/period-service.ts

@@ -1,4 +1,4 @@
-import { createClient } from '@/lib/supabase/server'
+import type { SupabaseClient } from '@supabase/supabase-js'
 import { eventBus } from '@/lib/events'
 import { validatePeriodDuration } from '@/lib/bookkeeping/validate-period-duration'
 import type { FiscalPeriod, PeriodStatus } from '@/types'
@@ -8,10 +8,10 @@ import type { FiscalPeriod, PeriodStatus } from '@/types'
  * Requires: period exists, belongs to user, not already locked/closed.
  */
 export async function lockPeriod(
+  supabase: SupabaseClient,
   userId: string,
   fiscalPeriodId: string
 ): Promise<FiscalPeriod> {
-  const supabase = await createClient()
 
   // Fetch period
   const { data: period, error: fetchError } = await supabase
@@ -60,10 +60,10 @@ export async function lockPeriod(
  * Requires: period is locked AND closing_entry_id is set (year-end must run first).
  */
 export async function closePeriod(
+  supabase: SupabaseClient,
   userId: string,
   fiscalPeriodId: string
 ): Promise<FiscalPeriod> {
-  const supabase = await createClient()
 
   const { data: period, error: fetchError } = await supabase
     .from('fiscal_periods')
@@ -112,10 +112,10 @@ export async function closePeriod(
  * Sets previous_period_id for chain validation.
  */
 export async function createNextPeriod(
+  supabase: SupabaseClient,
   userId: string,
   currentPeriodId: string
 ): Promise<FiscalPeriod> {
-  const supabase = await createClient()
 
   const { data: current, error: fetchError } = await supabase
     .from('fiscal_periods')
@@ -198,10 +198,10 @@ export async function createNextPeriod(
  * Get status summary for a fiscal period.
  */
 export async function getPeriodStatus(
+  supabase: SupabaseClient,
   userId: string,
   fiscalPeriodId: string
 ): Promise<PeriodStatus> {
-  const supabase = await createClient()
 
   const { data: period, error: fetchError } = await supabase
     .from('fiscal_periods')

lib/core/bookkeeping/storno-service.ts

@@ -1,4 +1,4 @@
-import { createClient } from '@/lib/supabase/server'
+import type { SupabaseClient } from '@supabase/supabase-js'
 import { eventBus } from '@/lib/events'
 import type {
   CreateJournalEntryLineInput,
@@ -23,6 +23,7 @@ import { validateBalance, getNextVoucherNumber } from '@/lib/bookkeeping/engine'
  * Returns: { reversal, corrected } - the two new entries created
  */
 export async function correctEntry(
+  supabase: SupabaseClient,
   userId: string,
   originalEntryId: string,
   correctedLines: CreateJournalEntryLineInput[]
@@ -35,8 +36,6 @@ export async function correctEntry(
     )
   }
 
-  const supabase = await createClient()
-
   // Fetch original entry with lines
   const { data: original, error: fetchError } = await supabase
     .from('journal_entries')
@@ -57,6 +56,7 @@ export async function correctEntry(
 
   // ===== Step 1: Create storno (reversal) entry =====
   const reversalVoucherNumber = await getNextVoucherNumber(
+    supabase,
     userId,
     original.fiscal_period_id,
     original.voucher_series || 'A'
@@ -146,6 +146,7 @@ export async function correctEntry(
 
   try {
     const correctedVoucherNumber = await getNextVoucherNumber(
+      supabase,
       userId,
       original.fiscal_period_id,
       original.voucher_series || 'A'

lib/core/bookkeeping/year-end-service.ts

@@ -1,4 +1,4 @@
-import { createClient } from '@/lib/supabase/server'
+import type { SupabaseClient } from '@supabase/supabase-js'
 import { eventBus } from '@/lib/events'
 import { createJournalEntry } from '@/lib/bookkeeping/engine'
 import { generateTrialBalance } from '@/lib/reports/trial-balance'
@@ -19,10 +19,10 @@ import type {
  * Returns blocking errors and informational warnings.
  */
 export async function validateYearEndReadiness(
+  supabase: SupabaseClient,
   userId: string,
   fiscalPeriodId: string
 ): Promise<YearEndValidation> {
-  const supabase = await createClient()
   const errors: string[] = []
   const warnings: string[] = []
 
@@ -84,7 +84,7 @@ export async function validateYearEndReadiness(
   }
 
   // Check: trial balance is balanced
-  const trialBalance = await generateTrialBalance(userId, fiscalPeriodId)
+  const trialBalance = await generateTrialBalance(supabase, userId, fiscalPeriodId)
   const trialBalanceBalanced = trialBalance.isBalanced
 
   if (!trialBalanceBalanced) {
@@ -120,10 +120,10 @@ export async function validateYearEndReadiness(
  * Shows the net result, closing account, and the journal entry lines that would be created.
  */
 export async function previewYearEndClosing(
+  supabase: SupabaseClient,
   userId: string,
   fiscalPeriodId: string
 ): Promise<YearEndPreview> {
-  const supabase = await createClient()
 
   // Get entity type to determine closing account
   const { data: settings } = await supabase
@@ -140,11 +140,11 @@ export async function previewYearEndClosing(
       : 'Årets resultat'
 
   // Get income statement for net result
-  const incomeStatement = await generateIncomeStatement(userId, fiscalPeriodId)
+  const incomeStatement = await generateIncomeStatement(supabase, userId, fiscalPeriodId)
   const netResult = incomeStatement.net_result
 
   // Get trial balance for individual account balances in class 3-8
-  const { rows } = await generateTrialBalance(userId, fiscalPeriodId)
+  const { rows } = await generateTrialBalance(supabase, userId, fiscalPeriodId)
   const resultAccounts = rows.filter(
     (r) => r.account_class >= 3 && r.account_class <= 8
   )
@@ -233,17 +233,16 @@ export async function previewYearEndClosing(
  * 7. Generate opening balances in next period
  */
 export async function executeYearEndClosing(
+  supabase: SupabaseClient,
   userId: string,
   fiscalPeriodId: string
 ): Promise<YearEndResult> {
   // 1. Validate readiness
-  const validation = await validateYearEndReadiness(userId, fiscalPeriodId)
+  const validation = await validateYearEndReadiness(supabase, userId, fiscalPeriodId)
   if (!validation.ready) {
     throw new Error(`Year-end closing not ready: ${validation.errors.join('; ')}`)
   }
 
-  const supabase = await createClient()
-
   // Fetch the period for dates
   const { data: period } = await supabase
     .from('fiscal_periods')
@@ -257,14 +256,14 @@ export async function executeYearEndClosing(
   }
 
   // 2. Get closing preview
-  const preview = await previewYearEndClosing(userId, fiscalPeriodId)
+  const preview = await previewYearEndClosing(supabase, userId, fiscalPeriodId)
 
   if (preview.closingLines.length === 0) {
     throw new Error('No result accounts to close — period has no activity')
   }
 
   // 3. Create closing entry via the journal engine
-  const closingEntry = await createJournalEntry(userId, {
+  const closingEntry = await createJournalEntry(supabase, userId, {
     fiscal_period_id: fiscalPeriodId,
     entry_date: period.period_end,
     description: `Årsbokslut ${period.name}`,
@@ -285,16 +284,17 @@ export async function executeYearEndClosing(
   }
 
   // 5. Lock the period
-  await lockPeriod(userId, fiscalPeriodId)
+  await lockPeriod(supabase, userId, fiscalPeriodId)
 
   // 6. Close the period
-  await closePeriod(userId, fiscalPeriodId)
+  await closePeriod(supabase, userId, fiscalPeriodId)
 
   // 7. Create next period
-  const nextPeriod = await createNextPeriod(userId, fiscalPeriodId)
+  const nextPeriod = await createNextPeriod(supabase, userId, fiscalPeriodId)
 
   // 8. Generate opening balances in next period
   const openingBalanceEntry = await generateOpeningBalances(
+    supabase,
     userId,
     fiscalPeriodId,
     nextPeriod.id
@@ -330,11 +330,11 @@ export async function executeYearEndClosing(
  * The entry must be balanced (total debit openings = total credit openings).
  */
 export async function generateOpeningBalances(
+  supabase: SupabaseClient,
   userId: string,
   closedPeriodId: string,
   nextPeriodId: string
 ): Promise<JournalEntry> {
-  const supabase = await createClient()
 
   // Get next period for the entry date
   const { data: nextPeriod } = await supabase
@@ -349,7 +349,7 @@ export async function generateOpeningBalances(
   }
 
   // Get trial balance of closed period (includes the closing entry)
-  const { rows } = await generateTrialBalance(userId, closedPeriodId)
+  const { rows } = await generateTrialBalance(supabase, userId, closedPeriodId)
 
   // Filter to balance sheet accounts (class 1-2) with non-zero closing balance
   const balanceSheetAccounts = rows.filter(
@@ -397,7 +397,7 @@ export async function generateOpeningBalances(
   }
 
   // Create opening balance entry in next period
-  const openingEntry = await createJournalEntry(userId, {
+  const openingEntry = await createJournalEntry(supabase, userId, {
     fiscal_period_id: nextPeriodId,
     entry_date: nextPeriod.period_start,
     description: `Ingående balans ${nextPeriod.name}`,

lib/core/documents/__tests__/document-service.test.ts

@@ -43,13 +43,12 @@ function makeClient(storageOverrides: Record<string, unknown> = {}) {
   }
 }
 
+// Keep createServiceClient mock since ensureDocumentsBucket still uses it
 vi.mock('@/lib/supabase/server', () => ({
-  createClient: vi.fn(async () => makeClient()),
   createServiceClient: vi.fn(async () => makeClient()),
 }))
 
 import { uploadDocument, createNewVersion, verifyIntegrity, _resetBucketVerified } from '../document-service'
-import { createClient } from '@/lib/supabase/server'
 
 beforeEach(() => {
   vi.clearAllMocks()
@@ -57,8 +56,6 @@ beforeEach(() => {
   _resetBucketVerified()
   resultIdx = 0
   results = []
-  // Reset the mock to use default makeClient
-  vi.mocked(createClient).mockImplementation(async () => makeClient() as never)
 })
 
 describe('uploadDocument', () => {
@@ -76,8 +73,9 @@ describe('uploadDocument', () => {
     const handler = vi.fn()
     eventBus.on('document.uploaded', handler)
 
+    const supabase = makeClient()
     const buffer = new TextEncoder().encode('test content').buffer
-    const result = await uploadDocument('user-1', {
+    const result = await uploadDocument(supabase as never, 'user-1', {
       name: 'test.pdf',
       buffer: buffer as ArrayBuffer,
       type: 'application/pdf',
@@ -115,8 +113,9 @@ describe('createNewVersion', () => {
       { data: newVersion, error: null },   // insert new version
     ]
 
+    const supabase = makeClient()
     const buffer = new TextEncoder().encode('new content').buffer
-    const result = await createNewVersion('user-1', 'doc-1', {
+    const result = await createNewVersion(supabase as never, 'user-1', 'doc-1', {
       name: 'test-v2.pdf',
       buffer: buffer as ArrayBuffer,
       type: 'application/pdf',
@@ -140,17 +139,15 @@ describe('verifyIntegrity', () => {
       { data: { storage_path: 'docs/test.pdf', sha256_hash: expectedHash }, error: null },
     ]
 
-    // Override createClient to provide matching download content
-    vi.mocked(createClient).mockImplementation(async () =>
-      makeClient({
-        download: vi.fn().mockResolvedValue({
-          data: new Blob([content]),
-          error: null,
-        }),
-      }) as never
-    )
+    // Create a client with matching download content
+    const supabase = makeClient({
+      download: vi.fn().mockResolvedValue({
+        data: new Blob([content]),
+        error: null,
+      }),
+    })
 
-    const result = await verifyIntegrity('user-1', 'doc-1')
+    const result = await verifyIntegrity(supabase as never, 'user-1', 'doc-1')
     expect(result.valid).toBe(true)
     expect(result.storedHash).toBe(expectedHash)
     expect(result.computedHash).toBe(expectedHash)
@@ -161,16 +158,14 @@ describe('verifyIntegrity', () => {
       { data: { storage_path: 'docs/test.pdf', sha256_hash: 'stored-hash-abc' }, error: null },
     ]
 
-    vi.mocked(createClient).mockImplementation(async () =>
-      makeClient({
-        download: vi.fn().mockResolvedValue({
-          data: new Blob(['different content']),
-          error: null,
-        }),
-      }) as never
-    )
+    const supabase = makeClient({
+      download: vi.fn().mockResolvedValue({
+        data: new Blob(['different content']),
+        error: null,
+      }),
+    })
 
-    const result = await verifyIntegrity('user-1', 'doc-1')
+    const result = await verifyIntegrity(supabase as never, 'user-1', 'doc-1')
     expect(result.valid).toBe(false)
     expect(result.storedHash).toBe('stored-hash-abc')
     expect(result.computedHash).not.toBe('stored-hash-abc')

lib/core/documents/document-service.ts

@@ -1,4 +1,5 @@
-import { createClient, createServiceClient } from '@/lib/supabase/server'
+import type { SupabaseClient } from '@supabase/supabase-js'
+import { createServiceClient } from '@/lib/supabase/server'
 import { eventBus } from '@/lib/events'
 import type { DocumentAttachment, CreateDocumentAttachmentInput, DocumentUploadSource } from '@/types'
 
@@ -50,6 +51,7 @@ export async function computeSHA256(buffer: ArrayBuffer): Promise<string> {
  * Upload a document and create a record with SHA-256 integrity hash
  */
 export async function uploadDocument(
+  supabase: SupabaseClient,
   userId: string,
   file: { name: string; buffer: ArrayBuffer; type?: string },
   metadata: {
@@ -59,7 +61,6 @@ export async function uploadDocument(
   } = {}
 ): Promise<DocumentAttachment> {
   await ensureDocumentsBucket()
-  const supabase = await createClient()
 
   // Compute SHA-256 hash
   const sha256Hash = await computeSHA256(file.buffer)
@@ -126,12 +127,12 @@ export async function uploadDocument(
  * - Single transaction (insert new + mark old superseded)
  */
 export async function createNewVersion(
+  supabase: SupabaseClient,
   userId: string,
   originalId: string,
   file: { name: string; buffer: ArrayBuffer; type?: string }
 ): Promise<DocumentAttachment> {
   await ensureDocumentsBucket()
-  const supabase = await createClient()
 
   // Compute SHA-256 hash
   const sha256Hash = await computeSHA256(file.buffer)
@@ -186,12 +187,12 @@ export async function createNewVersion(
  * Link an existing document to a journal entry
  */
 export async function linkToJournalEntry(
+  supabase: SupabaseClient,
   userId: string,
   documentId: string,
   journalEntryId: string,
   journalEntryLineId?: string
 ): Promise<DocumentAttachment> {
-  const supabase = await createClient()
 
   const { data, error } = await supabase
     .from('document_attachments')
@@ -215,10 +216,10 @@ export async function linkToJournalEntry(
  * Verify document integrity by re-hashing and comparing
  */
 export async function verifyIntegrity(
+  supabase: SupabaseClient,
   userId: string,
   documentId: string
 ): Promise<{ valid: boolean; storedHash: string; computedHash: string }> {
-  const supabase = await createClient()
 
   // Fetch document record
   const { data: doc, error: docError } = await supabase

lib/core/tax/__tests__/tax-code-service.test.ts

@@ -26,10 +26,6 @@ function makeClient() {
   }
 }
 
-vi.mock('@/lib/supabase/server', () => ({
-  createClient: vi.fn(async () => makeClient()),
-}))
-
 import { getTaxCodeByCode, calculateMomsFromTaxCodes } from '../tax-code-service'
 
 beforeEach(() => {
@@ -50,7 +46,8 @@ describe('getTaxCodeByCode', () => {
 
     results = [{ data: userCode, error: null }]
 
-    const result = await getTaxCodeByCode('user-1', 'MP1')
+    const supabase = makeClient()
+    const result = await getTaxCodeByCode(supabase as never, 'user-1', 'MP1')
     expect(result).not.toBeNull()
     expect(result!.user_id).toBe('user-1')
     expect(result!.description).toBe('Custom 25% moms')
@@ -59,7 +56,8 @@ describe('getTaxCodeByCode', () => {
   it('returns null when code does not exist', async () => {
     results = [{ data: null, error: { code: 'PGRST116' } }]
 
-    const result = await getTaxCodeByCode('user-1', 'NONEXISTENT')
+    const supabase = makeClient()
+    const result = await getTaxCodeByCode(supabase as never, 'user-1', 'NONEXISTENT')
     expect(result).toBeNull()
   })
 })
@@ -96,7 +94,8 @@ describe('calculateMomsFromTaxCodes', () => {
       { data: [mp1, ip1], error: null },
     ]
 
-    const result = await calculateMomsFromTaxCodes('user-1', '2024-01-01', '2024-12-31')
+    const supabase = makeClient()
+    const result = await calculateMomsFromTaxCodes(supabase as never, 'user-1', '2024-01-01', '2024-12-31')
 
     expect(result.length).toBeGreaterThan(0)
     // Results should be sorted by box

lib/core/tax/tax-code-service.ts

@@ -1,4 +1,4 @@
-import { createClient } from '@/lib/supabase/server'
+import type { SupabaseClient } from '@supabase/supabase-js'
 import type { TaxCode } from '@/types'
 
 /**
@@ -12,8 +12,7 @@ import type { TaxCode } from '@/types'
 /**
  * Get all active tax codes for a user (including system codes)
  */
-export async function getTaxCodes(userId: string): Promise<TaxCode[]> {
-  const supabase = await createClient()
+export async function getTaxCodes(supabase: SupabaseClient, userId: string): Promise<TaxCode[]> {
 
   const { data, error } = await supabase
     .from('tax_codes')
@@ -32,10 +31,10 @@ export async function getTaxCodes(userId: string): Promise<TaxCode[]> {
  * Get a single tax code by code string
  */
 export async function getTaxCodeByCode(
+  supabase: SupabaseClient,
   userId: string,
   code: string
 ): Promise<TaxCode | null> {
-  const supabase = await createClient()
 
   // Prefer user-specific code over system code
   const { data, error } = await supabase
@@ -72,11 +71,11 @@ export interface MomsBoxResult {
  * category-based VAT calculation.
  */
 export async function calculateMomsFromTaxCodes(
+  supabase: SupabaseClient,
   userId: string,
   periodStart: string,
   periodEnd: string
 ): Promise<MomsBoxResult[]> {
-  const supabase = await createClient()
 
   // Fetch journal entry lines with tax_code in the period
   const { data: lines, error: linesError } = await supabase
@@ -104,7 +103,7 @@ export async function calculateMomsFromTaxCodes(
   }
 
   // Fetch all tax codes for lookup
-  const taxCodes = await getTaxCodes(userId)
+  const taxCodes = await getTaxCodes(supabase, userId)
   const taxCodeMap = new Map<string, TaxCode>()
   for (const tc of taxCodes) {
     // User codes take precedence over system codes
@@ -154,8 +153,7 @@ export async function calculateMomsFromTaxCodes(
 /**
  * Seed tax codes for a user by calling the database function
  */
-export async function seedTaxCodes(userId: string): Promise<void> {
-  const supabase = await createClient()
+export async function seedTaxCodes(supabase: SupabaseClient, userId: string): Promise<void> {
 
   const { error } = await supabase.rpc('seed_tax_codes_for_user', {
     p_user_id: userId,