feat: multi-tenant company refactor (GNU-19) (#153)

* feat: multi-tenant company refactor (GNU-19)

Introduce companies table, company_members, and user_preferences to
support multiple companies per user. All data scoping changes from
user_id to company_id across the entire codebase.

Key changes:
- Database migration: new tables, company_id on 40+ tables, backfill,
  RLS rewrite from user_id to company-member-based, updated RPCs
- Types: Company, CompanyMember, CompanyRole, UserPreferences types;
  company_id added to all entity interfaces; companyId on all events
- Engine: all 7 core functions take companyId; storno, period, year-end
  services updated; 16 report generators updated
- Middleware: company context resolution (cookie → prefs → first company)
- API routes: ~120 routes updated with requireCompanyId()
- Frontend: CompanyProvider context, layout/dashboard/onboarding updated
- Extensions: context factory, 9 extensions, all lib files updated
- Tests: 1880 tests passing, all helpers updated with company_id defaults

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add database migrations for multi-tenant company and team system (GNU-19)

Adds company_invitations, company creation RPC, team_members, account
deletion RPC, and teams table refactor migrations. Updates base
multi-tenant migration with cascading FKs and onboarding_step column.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add team types and update core infrastructure for multi-tenancy (GNU-19)

Adds TeamRole, MemberSource, and Team types. Refactors Supabase service
client to be stateless, updates middleware for team-aware routing, extends
CompanyContext with team/role fields, and updates extension service types
to accept companyId.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* refactor: thread company_id through business logic functions (GNU-19)

Replaces user_id scoping with company_id across all lib modules:
bookkeeping, documents, transactions, invoices, reconciliation, tax,
deadlines, and import. Updates corresponding tests.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* refactor: thread company_id through API routes and extensions (GNU-19)

Updates all existing API routes to extract and pass companyId. Updates
enable-banking and arcim-migration extensions for company-scoped
transaction ingestion and sync.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add company and team management API routes (GNU-19)

Adds CRUD endpoints for company members, company invitations, team
members, and team invitations. Includes invite token utilities, email
templates, and company switch server action.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add team/company UI components, pages, and dashboard updates (GNU-19)

Adds CompanySwitcher, ConsultantEmptyState, Step0RoleChoice, company
members and team management panels. Updates dashboard layout for
team-aware routing, onboarding for multi-step role choice, and auth
callback for team invite acceptance. Ignores supabase/.branches/.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: add null guards for company in import page (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: move appUrl declaration to outer scope in invite route (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: add optional chaining for company.name in members section (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: add optional chaining for second company.name in members section (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: add null guards for company in extension components (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: pass companyId to executeSIEImport in arcim-migration extension (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: update tests to use companyId instead of userId and improve type handling

---------

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

app/api/documents/[id]/link/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { ensureInitialized } from '@/lib/init'
 import { linkToJournalEntry } from '@/lib/core/documents/document-service'
+import { requireCompanyId } from '@/lib/company/context'
 
 ensureInitialized()
 
@@ -25,6 +26,8 @@ export async function POST(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const companyId = await requireCompanyId(supabase, user.id)
+
   const { id } = await params
 
   try {
@@ -39,7 +42,7 @@ export async function POST(
 
     const document = await linkToJournalEntry(
       supabase,
-      user.id,
+      companyId,
       id,
       body.journal_entry_id,
       body.journal_entry_line_id

app/api/documents/[id]/route.ts

@@ -1,6 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { ensureInitialized } from '@/lib/init'
+import { requireCompanyId } from '@/lib/company/context'
 
 ensureInitialized()
 
@@ -20,6 +21,8 @@ export async function GET(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const companyId = await requireCompanyId(supabase, user.id)
+
   const { id } = await params
 
   // Fetch document record
@@ -27,7 +30,7 @@ export async function GET(
     .from('document_attachments')
     .select('*')
     .eq('id', id)
-    .eq('user_id', user.id)
+    .eq('company_id', companyId)
     .single()
 
   if (docError || !doc) {

app/api/documents/[id]/verify/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { ensureInitialized } from '@/lib/init'
 import { verifyIntegrity } from '@/lib/core/documents/document-service'
+import { requireCompanyId } from '@/lib/company/context'
 
 ensureInitialized()
 
@@ -21,10 +22,12 @@ export async function POST(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const companyId = await requireCompanyId(supabase, user.id)
+
   const { id } = await params
 
   try {
-    const result = await verifyIntegrity(supabase, user.id, id)
+    const result = await verifyIntegrity(supabase, companyId, id)
 
     return NextResponse.json({ data: result })
   } catch (error) {

app/api/documents/[id]/versions/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { ensureInitialized } from '@/lib/init'
 import { createNewVersion } from '@/lib/core/documents/document-service'
+import { requireCompanyId } from '@/lib/company/context'
 
 ensureInitialized()
 
@@ -24,6 +25,8 @@ export async function POST(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const companyId = await requireCompanyId(supabase, user.id)
+
   const { id } = await params
 
   try {
@@ -68,14 +71,16 @@ export async function GET(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const companyId = await requireCompanyId(supabase, user.id)
+
   const { id } = await params
 
-  // First, check if the document belongs to the user
+  // First, check if the document belongs to the company
   const { data: doc, error: docError } = await supabase
     .from('document_attachments')
     .select('id, original_id')
     .eq('id', id)
-    .eq('user_id', user.id)
+    .eq('company_id', companyId)
     .single()
 
   if (docError || !doc) {
@@ -89,7 +94,7 @@ export async function GET(
   const { data: versions, error: versionsError } = await supabase
     .from('document_attachments')
     .select('*')
-    .eq('user_id', user.id)
+    .eq('company_id', companyId)
     .or(`id.eq.${rootId},original_id.eq.${rootId}`)
     .order('version', { ascending: true })
 

app/api/documents/counts/route.ts

@@ -1,5 +1,6 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
+import { requireCompanyId } from '@/lib/company/context'
 
 /**
  * GET /api/documents/counts?journal_entry_ids=id1,id2,...
@@ -15,6 +16,8 @@ export async function GET(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const companyId = await requireCompanyId(supabase, user.id)
+
   const { searchParams } = new URL(request.url)
   const idsParam = searchParams.get('journal_entry_ids')
 
@@ -35,7 +38,7 @@ export async function GET(request: Request) {
   const { data, error } = await supabase
     .from('document_attachments')
     .select('journal_entry_id')
-    .eq('user_id', user.id)
+    .eq('company_id', companyId)
     .eq('is_current_version', true)
     .in('journal_entry_id', ids)
 

app/api/documents/match-sweep/route.ts

@@ -1,6 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { runDocumentMatchingSweep } from '@/lib/documents/batch-match'
+import { requireCompanyId } from '@/lib/company/context'
 
 export async function POST(request: Request) {
   const supabase = await createClient()
@@ -10,6 +11,8 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const companyId = await requireCompanyId(supabase, user.id)
+
   // Optional: pass specific inbox item IDs to match
   let inboxItemIds: string[] | undefined
   try {
@@ -22,7 +25,7 @@ export async function POST(request: Request) {
   }
 
   try {
-    const result = await runDocumentMatchingSweep(supabase, user.id, inboxItemIds)
+    const result = await runDocumentMatchingSweep(supabase, companyId, inboxItemIds)
     return NextResponse.json({ data: result })
   } catch (error) {
     console.error('[match-sweep] Failed:', error)

app/api/documents/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { ensureInitialized } from '@/lib/init'
 import { uploadDocument } from '@/lib/core/documents/document-service'
+import { requireCompanyId } from '@/lib/company/context'
 
 ensureInitialized()
 
@@ -24,6 +25,8 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const companyId = await requireCompanyId(supabase, user.id)
+
   try {
     const formData = await request.formData()
     const file = formData.get('file') as File | null
@@ -38,7 +41,7 @@ export async function POST(request: Request) {
 
     const buffer = await file.arrayBuffer()
 
-    const document = await uploadDocument(supabase, user.id, {
+    const document = await uploadDocument(supabase, user.id, companyId, {
       name: file.name,
       buffer,
       type: file.type,
@@ -77,6 +80,8 @@ export async function GET(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const companyId = await requireCompanyId(supabase, user.id)
+
   const { searchParams } = new URL(request.url)
   const journalEntryId = searchParams.get('journal_entry_id')
   const currentOnly = searchParams.get('current_only') !== 'false'
@@ -86,7 +91,7 @@ export async function GET(request: Request) {
   let query = supabase
     .from('document_attachments')
     .select('*', { count: 'exact' })
-    .eq('user_id', user.id)
+    .eq('company_id', companyId)
     .order('created_at', { ascending: false })
     .range(offset, offset + limit - 1)