Fix/supp ag fb (#1023)

* fix: prevent credit notes from entering payment flow

* fix: persist and display customer personal numbers

* feat: configure automatic invoice reminder days

* fix: issue credit notes through send flow

* chore: add repository agent guidance

* feat(mcp): route tools across user companies

* fix(articles): delete unused register entries

* feat(invoices): improve issued invoice actions

* feat(supplier-invoices): retain uploaded source documents

* docs: record implementation decisions

* feat: enhance customer personal number handling and validation

- Updated CustomerForm to allow personal numbers in the format of "********-1234" for individual customers.
- Added validation to ensure personal numbers are only accepted for individual customers in CreateCustomerSchema.
- Implemented masking and encryption for personal numbers to enhance data protection.
- Introduced new utility functions for masking and encrypting personal numbers.
- Added database migration to enforce unique constraints on credit note relationships and prevent duplicate entries.
- Enhanced error handling and logging for credit note issuance and invoice processing.
- Updated tests to cover new credit note creation guards and personal number handling.

* test: enhance list companies test with supabase query mocks

lib/bookkeeping/__tests__/invoice-entries.test.ts

@@ -453,6 +453,45 @@ describe('createCreditNoteJournalEntry: per-line VAT', () => {
     const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0)
     expect(totalDebit).toBe(totalCredit)
   })
+
+  it.each([
+    ['rot' as const, 3000, 9500],
+    ['rut' as const, 5000, 7500],
+  ])('reverses the %s receivable split across 1510 and 1513', async (deductionType, taxCredit, customerCredit) => {
+    const creditNote = makeInvoice({
+      invoice_number: 'KR-1002',
+      subtotal: -10000,
+      vat_amount: -2500,
+      total: -12500,
+      vat_treatment: 'standard_25',
+      items: [
+        makeItem({
+          quantity: -1,
+          unit_price: 10000,
+          line_total: -10000,
+          vat_rate: 25,
+          vat_amount: -2500,
+          deduction_type: deductionType,
+          dimensions: { '6': 'P001' },
+        }),
+      ],
+      default_dimensions: { '1': 'KS01' },
+    })
+
+    await createCreditNoteJournalEntry(null as never, 'company-1', 'user-1', creditNote)
+    const input = mockedCreateEntry.mock.calls[0][3]
+
+    expect(input.lines.find((line) => line.account_number === '1510')?.credit_amount)
+      .toBe(customerCredit)
+    const line1513 = input.lines.find((line) => line.account_number === '1513')
+    expect(line1513?.credit_amount).toBe(taxCredit)
+    expect(line1513?.debit_amount).toBe(0)
+    expect(line1513?.dimensions).toEqual({ '1': 'KS01', '6': 'P001' })
+
+    const totalDebit = input.lines.reduce((sum, line) => sum + line.debit_amount, 0)
+    const totalCredit = input.lines.reduce((sum, line) => sum + line.credit_amount, 0)
+    expect(totalDebit).toBe(totalCredit)
+  })
 })
 
 describe('createInvoiceCashEntry: per-line VAT', () => {

lib/bookkeeping/__tests__/propose-send-lines.test.ts

@@ -30,6 +30,7 @@ function makeInvoiceInput(overrides: Partial<{
   currency: string
   exchange_rate: number | null
   vat_treatment: VatTreatment
+  credited_invoice_id: string | null
   items: InvoiceItem[]
   default_dimensions: Record<string, string> | null
 }> = {}) {
@@ -77,6 +78,71 @@ describe('proposeSendLines', () => {
     })
   })
 
+  it('credit note uses positive amounts on the reversed sides', () => {
+    const lines = proposeSendLines({
+      invoice: makeInvoiceInput({
+        invoice_number: 'KR-2025-001',
+        credited_invoice_id: 'invoice-1',
+        total: -12500,
+        subtotal: -10000,
+        vat_amount: -2500,
+        items: [
+          makeItem({ quantity: -1, line_total: -10000, vat_amount: -2500 }),
+        ],
+      }),
+      entityType: 'enskild_firma',
+    })
+
+    expect(lines).toEqual([
+      {
+        account_number: '1510',
+        debit_amount: '',
+        credit_amount: '12500',
+        line_description: 'Kreditfaktura KR-2025-001',
+      },
+      {
+        account_number: '3001',
+        debit_amount: '10000',
+        credit_amount: '',
+        line_description: 'Kreditfaktura KR-2025-001',
+      },
+      {
+        account_number: '2611',
+        debit_amount: '2500',
+        credit_amount: '',
+        line_description: 'Moms kreditfaktura 25%',
+      },
+    ])
+  })
+
+  it('credit-note preview reverses the ROT receivable split', () => {
+    const lines = proposeSendLines({
+      invoice: makeInvoiceInput({
+        invoice_number: 'KR-2025-002',
+        credited_invoice_id: 'invoice-2',
+        total: -12500,
+        subtotal: -10000,
+        vat_amount: -2500,
+        items: [
+          makeItem({
+            quantity: -1,
+            line_total: -10000,
+            vat_amount: -2500,
+            deduction_type: 'rot',
+          }),
+        ],
+      }),
+      entityType: 'enskild_firma',
+    })
+
+    expect(lines.find((line) => line.account_number === '1510')?.credit_amount).toBe('9500')
+    expect(lines.find((line) => line.account_number === '1513')?.credit_amount).toBe('3000')
+    expect(lines.reduce((sum, line) => sum + (parseFloat(line.debit_amount) || 0), 0))
+      .toBe(12500)
+    expect(lines.reduce((sum, line) => sum + (parseFloat(line.credit_amount) || 0), 0))
+      .toBe(12500)
+  })
+
   describe('dimensions propagation (PR7)', () => {
     const bag = { '1': 'KS01', '6': 'P001' }