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>

package.json

@@ -44,6 +44,7 @@
     "framer-motion": "^12.29.2",
     "fuse.js": "^7.1.0",
     "ics": "^3.8.1",
+    "jszip": "^3.10.1",
     "langchain": "^1.2.16",
     "lucide-react": "^0.563.0",
     "next": "16.1.5",