feat: add INK2 declaration, full archive export, AI consent gate, fix VAT declaration rutor

- Fix VAT declaration ruta mappings to match SKV 4700 form correctly
  (ruta 05 = total taxable sales, ruta 10/11/12 = output VAT per rate)
- Add INK2 declaration report for aktiebolag with SRU export
- Add full archive ZIP export for 7-year retention compliance
- Add AI consent gate requiring user approval before AI extension API calls
- Add DPA and privacy policy public pages
- Add audit trail API routes
- Update VAT registration threshold from 80k to 120k kr in onboarding
- Update CLAUDE.md documentation

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

components/extensions/AiConsentDialog.tsx

@@ -0,0 +1,102 @@
+'use client'
+
+import { useState } from 'react'
+import {
+  Dialog,
+  DialogContent,
+  DialogDescription,
+  DialogFooter,
+  DialogHeader,
+  DialogTitle,
+} from '@/components/ui/dialog'
+import { Button } from '@/components/ui/button'
+import { AI_DATA_DISCLOSURES, type AiExtensionId } from '@/lib/extensions/ai-consent'
+import Link from 'next/link'
+
+interface AiConsentDialogProps {
+  extensionId: AiExtensionId
+  open: boolean
+  onOpenChange: (open: boolean) => void
+  onConsented: () => void
+}
+
+export function AiConsentDialog({
+  extensionId,
+  open,
+  onOpenChange,
+  onConsented,
+}: AiConsentDialogProps) {
+  const [isSubmitting, setIsSubmitting] = useState(false)
+
+  const disclosure = AI_DATA_DISCLOSURES[extensionId]
+
+  async function handleAccept() {
+    setIsSubmitting(true)
+    try {
+      const res = await fetch('/api/ai-consent', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({ extension_id: extensionId }),
+      })
+
+      if (res.ok) {
+        onOpenChange(false)
+        onConsented()
+      }
+    } finally {
+      setIsSubmitting(false)
+    }
+  }
+
+  return (
+    <Dialog open={open} onOpenChange={onOpenChange}>
+      <DialogContent>
+        <DialogHeader>
+          <DialogTitle>AI-samtycke kravs</DialogTitle>
+          <DialogDescription>
+            Denna funktion anvander AI-tjanster fran externa leverantorer.
+            Granska informationen nedan innan du fortsatter.
+          </DialogDescription>
+        </DialogHeader>
+
+        <div className="space-y-4 py-4">
+          <div>
+            <p className="text-sm font-medium mb-1">Leverantor</p>
+            <p className="text-sm text-muted-foreground">{disclosure.provider}</p>
+          </div>
+
+          <div>
+            <p className="text-sm font-medium mb-1">Data som skickas</p>
+            <ul className="text-sm text-muted-foreground list-disc pl-5 space-y-1">
+              {disclosure.dataTypes.map((dt) => (
+                <li key={dt}>{dt}</li>
+              ))}
+            </ul>
+          </div>
+
+          <div>
+            <p className="text-sm font-medium mb-1">Syfte</p>
+            <p className="text-sm text-muted-foreground">{disclosure.purpose}</p>
+          </div>
+
+          <p className="text-xs text-muted-foreground">
+            Las mer i var{' '}
+            <Link href="/privacy" className="underline underline-offset-4" target="_blank">
+              integritetspolicy
+            </Link>
+            . Du kan nar som helst aterkalla ditt samtycke i installningarna.
+          </p>
+        </div>
+
+        <DialogFooter>
+          <Button variant="outline" onClick={() => onOpenChange(false)} disabled={isSubmitting}>
+            Avbryt
+          </Button>
+          <Button onClick={handleAccept} disabled={isSubmitting}>
+            {isSubmitting ? 'Sparar...' : 'Jag samtycker'}
+          </Button>
+        </DialogFooter>
+      </DialogContent>
+    </Dialog>
+  )
+}

components/onboarding/Step3TaxRegistration.tsx

@@ -584,8 +584,8 @@ export default function Step3TaxRegistration({
                   content={
                     <div className="space-y-2">
                       <p className="font-medium">Behöver jag momsregistrera mig?</p>
-                      <p>Ja, om din omsättning överstiger 80 000 kr per år. Med moms lägger du på 25% extra på dina fakturor, men får också dra av moms på dina inköp.</p>
-                      <p className="text-xs text-muted-foreground">Om din omsättning överstiger 80 000 kr per år behöver du momsregistrera dig.</p>
+                      <p>Ja, om din omsättning överstiger 120 000 kr per år. Med moms lägger du på 25% extra på dina fakturor, men får också dra av moms på dina inköp.</p>
+                      <p className="text-xs text-muted-foreground">Om din omsättning överstiger 120 000 kr per år behöver du momsregistrera dig.</p>
                     </div>
                   }
                   side="right"
@@ -611,7 +611,7 @@ export default function Step3TaxRegistration({
                     Jag är momsregistrerad
                   </Label>
                   <p className="text-sm text-muted-foreground">
-                    Obligatoriskt om din omsättning överstiger 80 000 kr per år.
+                    Obligatoriskt om din omsättning överstiger 120 000 kr per år.
                   </p>
                 </div>
               </div>

components/reports/INK2DeclarationView.tsx

@@ -0,0 +1,293 @@
+'use client'
+
+import { useState } from 'react'
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import { Badge } from '@/components/ui/badge'
+import { Download, AlertCircle, Info } from 'lucide-react'
+import { AccountNumber } from '@/components/ui/account-number'
+import { formatCurrency } from '@/lib/utils'
+import type { INK2Declaration, INK2SRUCode } from '@/lib/reports/ink2/types'
+import {
+  INK2_RUTA_LABELS,
+  INK2_ASSET_CODES,
+  INK2_EQUITY_LIABILITY_CODES,
+  INK2_INCOME_STATEMENT_CODES,
+} from '@/lib/reports/ink2/types'
+
+export function INK2DeclarationView({ periodId }: { periodId: string }) {
+  const [data, setData] = useState<INK2Declaration | null>(null)
+  const [loading, setLoading] = useState(false)
+  const [error, setError] = useState<string | null>(null)
+
+  const fetchDeclaration = async () => {
+    setLoading(true)
+    setError(null)
+    try {
+      const res = await fetch(`/api/reports/ink2?period_id=${periodId}`)
+      const result = await res.json()
+      if (result.error) {
+        setError(result.error)
+      } else {
+        setData(result.data)
+      }
+    } catch {
+      setError('Kunde inte hämta INK2-deklaration')
+    } finally {
+      setLoading(false)
+    }
+  }
+
+  const downloadSRU = () => {
+    window.open(`/api/reports/ink2?period_id=${periodId}&format=sru`, '_blank')
+  }
+
+  return (
+    <div className="space-y-4">
+      {/* Info card */}
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-lg">INK2 (Aktiebolag)</CardTitle>
+        </CardHeader>
+        <CardContent>
+          <div className="flex items-start gap-2 mb-4 p-3 bg-blue-50 rounded-md">
+            <Info className="h-4 w-4 text-blue-600 mt-0.5 shrink-0" />
+            <p className="text-sm text-blue-800">
+              INK2 visar det bokföringsmässiga resultatet baserat på din bokföring.
+              Skattemässiga justeringar (ej avdragsgilla kostnader, periodiseringsfonder m.m.)
+              hanteras av din revisor/redovisningskonsult.
+            </p>
+          </div>
+          <div className="flex gap-2">
+            <Button onClick={fetchDeclaration} disabled={loading}>
+              {loading ? 'Laddar...' : 'Hämta INK2'}
+            </Button>
+            {data && (
+              <Button variant="outline" onClick={downloadSRU}>
+                <Download className="h-4 w-4 mr-2" />
+                Ladda ner SRU-fil
+              </Button>
+            )}
+          </div>
+        </CardContent>
+      </Card>
+
+      {error && (
+        <Card>
+          <CardContent className="p-8 text-center text-destructive">
+            <AlertCircle className="h-6 w-6 mx-auto mb-2" />
+            {error}
+          </CardContent>
+        </Card>
+      )}
+
+      {data && (
+        <>
+          {/* Warnings */}
+          {data.warnings.length > 0 && (
+            <Card className="border-orange-200 bg-orange-50">
+              <CardContent className="py-4">
+                <div className="flex items-start gap-2">
+                  <AlertCircle className="h-5 w-5 text-orange-600 mt-0.5" />
+                  <div>
+                    {data.warnings.map((warning, i) => (
+                      <p key={i} className="text-sm text-orange-800">{warning}</p>
+                    ))}
+                  </div>
+                </div>
+              </CardContent>
+            </Card>
+          )}
+
+          {/* Company info */}
+          <Card>
+            <CardHeader>
+              <div className="flex items-center justify-between">
+                <CardTitle>
+                  {data.companyInfo.companyName}
+                </CardTitle>
+                <Badge className="bg-blue-100 text-blue-800">
+                  {data.fiscalYear.name}
+                </Badge>
+              </div>
+              {data.companyInfo.orgNumber && (
+                <p className="text-sm text-muted-foreground">
+                  Org.nr: {data.companyInfo.orgNumber}
+                </p>
+              )}
+            </CardHeader>
+          </Card>
+
+          {/* Assets section */}
+          <Card>
+            <CardHeader>
+              <CardTitle className="text-lg">Tillgångar</CardTitle>
+            </CardHeader>
+            <CardContent>
+              <table className="w-full text-sm">
+                <tbody>
+                  {INK2_ASSET_CODES.map((code) => (
+                    <INK2DeclarationRow
+                      key={code}
+                      code={code}
+                      label={INK2_RUTA_LABELS[code]}
+                      amount={data.rutor[code]}
+                      accounts={data.breakdown[code]?.accounts || []}
+                    />
+                  ))}
+                </tbody>
+                <tfoot>
+                  <tr className="border-t-2 font-semibold">
+                    <td className="py-2">Summa tillgångar</td>
+                    <td className="py-2 text-right">
+                      {formatCurrency(data.totals.totalAssets)}
+                    </td>
+                  </tr>
+                </tfoot>
+              </table>
+            </CardContent>
+          </Card>
+
+          {/* Equity & Liabilities section */}
+          <Card>
+            <CardHeader>
+              <CardTitle className="text-lg">Eget kapital och skulder</CardTitle>
+            </CardHeader>
+            <CardContent>
+              <table className="w-full text-sm">
+                <tbody>
+                  {INK2_EQUITY_LIABILITY_CODES.map((code) => (
+                    <INK2DeclarationRow
+                      key={code}
+                      code={code}
+                      label={INK2_RUTA_LABELS[code]}
+                      amount={data.rutor[code]}
+                      accounts={data.breakdown[code]?.accounts || []}
+                    />
+                  ))}
+                </tbody>
+                <tfoot>
+                  <tr className="border-t-2 font-semibold">
+                    <td className="py-2">Summa eget kapital och skulder</td>
+                    <td className="py-2 text-right">
+                      {formatCurrency(data.totals.totalEquityLiabilities)}
+                    </td>
+                  </tr>
+                </tfoot>
+              </table>
+            </CardContent>
+          </Card>
+
+          {/* Income Statement section */}
+          <Card>
+            <CardHeader>
+              <CardTitle className="text-lg">Resultaträkning</CardTitle>
+            </CardHeader>
+            <CardContent>
+              <table className="w-full text-sm">
+                <tbody>
+                  {INK2_INCOME_STATEMENT_CODES.map((code) => {
+                    const isExpense = code !== '7310' && code !== '7370' && code !== '7380'
+                    return (
+                      <INK2DeclarationRow
+                        key={code}
+                        code={code}
+                        label={INK2_RUTA_LABELS[code]}
+                        amount={data.rutor[code]}
+                        accounts={data.breakdown[code]?.accounts || []}
+                        isExpense={isExpense}
+                      />
+                    )
+                  })}
+                </tbody>
+                <tfoot>
+                  <tr className="border-t font-medium">
+                    <td className="py-2">Rörelseresultat</td>
+                    <td className={`py-2 text-right ${data.totals.operatingResult >= 0 ? 'text-green-600' : 'text-red-600'}`}>
+                      {formatCurrency(data.totals.operatingResult)}
+                    </td>
+                  </tr>
+                  <tr className="border-t-2 font-semibold">
+                    <td className="py-2">Resultat efter finansiella poster</td>
+                    <td className={`py-2 text-right ${data.totals.resultAfterFinancial >= 0 ? 'text-green-600' : 'text-red-600'}`}>
+                      {formatCurrency(data.totals.resultAfterFinancial)}
+                    </td>
+                  </tr>
+                </tfoot>
+              </table>
+            </CardContent>
+          </Card>
+        </>
+      )}
+
+      {!data && !loading && !error && (
+        <Card>
+          <CardContent className="p-8 text-center text-muted-foreground">
+            Klicka &quot;Hämta INK2&quot; för att generera deklarationsunderlaget.
+          </CardContent>
+        </Card>
+      )}
+    </div>
+  )
+}
+
+function INK2DeclarationRow({
+  code,
+  label,
+  amount,
+  accounts,
+  isExpense,
+}: {
+  code: INK2SRUCode
+  label: string
+  amount: number
+  accounts: Array<{ accountNumber: string; accountName: string; amount: number }>
+  isExpense?: boolean
+}) {
+  const [expanded, setExpanded] = useState(false)
+
+  if (amount === 0 && accounts.length === 0) return null
+
+  return (
+    <>
+      <tr
+        className="border-b cursor-pointer hover:bg-muted/50"
+        onClick={() => accounts.length > 0 && setExpanded(!expanded)}
+      >
+        <td className="py-2">
+          <span className="font-mono text-xs bg-muted px-1 rounded mr-2">{code}</span>
+          {label}
+          {accounts.length > 0 && (
+            <span className="text-xs text-muted-foreground ml-2">
+              ({accounts.length} konton)
+            </span>
+          )}
+        </td>
+        <td className="py-2 text-right">
+          {isExpense && amount > 0 ? '-' : ''}{formatCurrency(Math.abs(amount))}
+        </td>
+      </tr>
+      {expanded && accounts.length > 0 && (
+        <tr>
+          <td colSpan={2} className="py-2 pl-8 bg-muted/30">
+            <table className="w-full text-xs">
+              <tbody>
+                {accounts.map((acc) => (
+                  <tr key={acc.accountNumber}>
+                    <td className="py-1">
+                      <AccountNumber number={acc.accountNumber} name={acc.accountName} size="sm" />
+                    </td>
+                    <td className="py-1">{acc.accountName}</td>
+                    <td className="py-1 text-right">
+                      {isExpense && acc.amount > 0 ? '-' : ''}{formatCurrency(Math.abs(acc.amount))}
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+            </table>
+          </td>
+        </tr>
+      )}
+    </>
+  )
+}

components/reports/VatCompositionChart.tsx

@@ -20,9 +20,9 @@ const COLORS = [
 export function VatCompositionChart({ rutor }: VatCompositionChartProps) {
   const chartData = useMemo(() => {
     const segments = [
-      { name: 'Utgående 25%', value: rutor.ruta05 },
-      { name: 'Utgående 12%', value: rutor.ruta06 },
-      { name: 'Utgående 6%', value: rutor.ruta07 },
+      { name: 'Utgående 25%', value: rutor.ruta10 },
+      { name: 'Utgående 12%', value: rutor.ruta11 },
+      { name: 'Utgående 6%', value: rutor.ruta12 },
       { name: 'Ingående moms', value: rutor.ruta48 },
     ]
     return segments.filter((s) => s.value > 0)