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

lib/email/__tests__/invoice-templates.test.ts

@@ -431,6 +431,43 @@ describe('invoice email templates', () => {
       expect(text).toMatch(/1[\s ]234,56 EUR/)
     })
 
+    it('uses the matching EUR payment account in both email variants', () => {
+      const eurInvoice = makeInvoice({ invoice_number: '1042', currency: 'EUR', total: 1234.56 })
+      const multiCurrencyCompany = makeCompanySettings({
+        bank_name: 'Legacy SEK Bank',
+        clearing_number: '5037',
+        account_number: '1231231',
+        iban: 'SE0011111111111111111111',
+        bic: 'NDEASESS',
+        invoice_payment_accounts: {
+          EUR: {
+            bank_name: 'Mock ASPSP',
+            clearing_number: null,
+            account_number: null,
+            bankgiro: null,
+            plusgiro: null,
+            swish: null,
+            iban: 'SE4550000000058398257466',
+            bic: 'ESSESESS',
+          },
+        },
+      })
+
+      const data = { invoice: eurInvoice, customer: svCustomer, company: multiCurrencyCompany }
+      const html = generateInvoiceEmailHtml(data)
+      const text = generateInvoiceEmailText(data)
+
+      for (const rendered of [html, text]) {
+        expect(rendered).toContain('Mock ASPSP')
+        expect(rendered).toContain('SE4550000000058398257466')
+        expect(rendered).toContain('ESSESESS')
+        expect(rendered).not.toContain('Legacy SEK Bank')
+        expect(rendered).not.toContain('5037-1231231')
+        expect(rendered).not.toContain('SE0011111111111111111111')
+        expect(rendered).not.toContain('NDEASESS')
+      }
+    })
+
     it('subtracts the ROT/RUT deduction so the email states what the customer owes', () => {
       const rotInvoice = makeInvoice({ invoice_number: '1042', total: 1234.56, deduction_total: 500 })
       const html = generateInvoiceEmailHtml({ invoice: rotInvoice, customer: svCustomer, company })