Fix/invoice delivery and payment accounts (#1116)

* fix: reconcile annual reports with final closing entries

* test: cover annual report depreciation and VAT balances

* Merge remote-tracking branch 'origin/main' into fix/usr-fdbck-ch

* fix: show exact invoice delivery details

* fix: use currency account in invoice emails

* fix: address invoice delivery review feedback

* fix: harden invoice delivery and payment accounts

* test: assert RLS-denied zero-row updates

* fix: close remaining invoice compliance gaps

* fix: harden invoice archive authorization

* fix: close invoice delivery review findings

* fix: verify delivery finalization results

* fix: cap combined invoice email recipients

* fix: close final invoice compliance findings

* fix: prevent stale payment account saves

* test: prove invoice delivery isolation

* fix: close invoice privacy review findings

* test: normalize delivery retention dates

extensions/general/email/lib/resend-service.ts

@@ -17,6 +17,12 @@ function sanitizeHeaderPart(s: string): string {
   return s.replace(/[\r\n<>]/g, '').trim()
 }
 
+function optionalAddressList(addresses: string | string[] | undefined): string[] | undefined {
+  if (!addresses) return undefined
+  const list = Array.isArray(addresses) ? addresses : [addresses]
+  return list.length > 0 ? list : undefined
+}
+
 let resendClient: Resend | null = null
 
 function getResendClient(): Resend {
@@ -35,7 +41,7 @@ function isResendConfigured(): boolean {
 
 export class ResendEmailService implements EmailService {
   async sendEmail(options: SendEmailOptions): Promise<SendEmailResult> {
-    const { to, cc, subject, html, text, replyTo, fromName, attachments } = options
+    const { to, cc, bcc, subject, html, text, replyTo, fromName, attachments } = options
 
     if (!this.isConfigured()) {
       return { success: false, error: 'Email service is not configured' }
@@ -56,7 +62,8 @@ export class ResendEmailService implements EmailService {
       const response = await resend.emails.send({
         from,
         to: Array.isArray(to) ? to : [to],
-        cc: cc ? (Array.isArray(cc) ? cc : [cc]) : undefined,
+        cc: optionalAddressList(cc),
+        bcc: optionalAddressList(bcc),
         subject,
         html,
         text,