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/transactions/link-journal-entry.ts

@@ -34,6 +34,7 @@ export type LinkTransactionJournalEntryErrorCode =
   | 'LINK_TX_JE_NOT_POSTED'
   | 'LINK_TX_INVOICE_NOT_FOUND'
   | 'LINK_TX_INVOICE_NOT_OPEN'
+  | 'LINK_TX_INVOICE_CREDIT_NOTE'
   | 'LINK_TX_INVOICE_CURRENCY_MISMATCH'
   | 'LINK_TX_INVOICE_RACE'
   | 'MATCH_INVOICE_RECORD_PAYMENT_FAILED'
@@ -186,6 +187,7 @@ export async function linkTransactionToJournalEntry(
     | 'exchange_rate'
     | 'paid_at'
     | 'invoice_number'
+    | 'credited_invoice_id'
   > & { customer?: { name?: string } | null }
   let invoice: FetchedInvoice | null = null
   let newPaidAmount = 0
@@ -200,7 +202,7 @@ export async function linkTransactionToJournalEntry(
     const { data: invoiceRow, error: fetchInvError } = await supabase
       .from('invoices')
       .select(
-        'id, status, total, paid_amount, remaining_amount, currency, exchange_rate, paid_at, invoice_number, customer:customers(name)'
+        'id, status, total, paid_amount, remaining_amount, currency, exchange_rate, paid_at, invoice_number, credited_invoice_id, customer:customers(name)'
       )
       .eq('id', invoiceId)
       .eq('company_id', companyId)
@@ -210,6 +212,10 @@ export async function linkTransactionToJournalEntry(
       return { ok: false, code: 'LINK_TX_INVOICE_NOT_FOUND' }
     }
 
+    if (invoiceRow.credited_invoice_id) {
+      return { ok: false, code: 'LINK_TX_INVOICE_CREDIT_NOTE' }
+    }
+
     if (
       invoiceRow.status !== 'sent' &&
       invoiceRow.status !== 'overdue' &&