feat(invoices): allow BAS class 1-3 posting-account overrides and complete the aktiekapital note (#1121)

- invoice/article posting-account overrides accept active class 1-3 accounts;
  class 1-2 (balance-sheet) accounts are rejected on VAT-bearing lines so the
  ruta 05 tax base always books to a 3xxx account
- shared posting-account regex across server schemas, pending-operation
  re-validation, and client forms
- share-capital settings (aktiekapital/antal_aktier) feed the annual-report
  note; kvotvarde derived per ABL 1 kap 6 $; all-or-nothing pair constraint
- signed per-rate VAT breakdown on credit-note PDFs; U+2212 to ASCII hyphen

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

lib/reports/__tests__/vat-declaration.test.ts

@@ -245,6 +245,23 @@ describe('calculateVatDeclaration', () => {
     expect(result.transactionCount).toBe(0)
   })
 
+  it('does not report a refundable deposit credited to a liability account as turnover', async () => {
+    seedLedger(
+      [
+        { account_number: '1510', debit_amount: 10000, credit_amount: 0 },
+        { account_number: '2897', debit_amount: 0, credit_amount: 10000 },
+      ],
+      ['invoice_created'],
+    )
+
+    const result = await calculateVatDeclaration(supabase, 'company-1', 'monthly', 2024, 1)
+
+    expect(result.rutor.ruta05).toBe(0)
+    expect(result.rutor.ruta42).toBe(0)
+    expect(result.rutor.ruta49).toBe(0)
+    expect(result.invoiceCount).toBe(1)
+  })
+
   it('sums output VAT to ruta10/11/12 and revenue to ruta05', async () => {
     seedLedger(
       [