fix(mcp): surface BFL 5 kap 6 § underlag requirements in voucher and transaction tooling (#1844)

* fix(mcp): surface BFL 5 kap 6 § underlag requirements in voucher and transaction tooling

Addresses a user report that the MCP surface treats document anchoring as
optional convenience while the law treats it as mandatory:

- create_voucher: description and inbox_item_id reframed as the compliant
  path for received handlingar; staging without a document now carries an
  advisory compliance_warning in the preview and a WARNING in the message
  (never blocks: IB/migration vouchers legitimately lack a kvitto).
- High-risk approval guidance now tells the agent to surface any preview
  compliance_warning alongside the 5 kap 5 § irreversibility.
- Approval-flow copy is scope-aware: staging responses and
  list_pending_operations explain that keys without
  pending_operations:approve (SoD) approve at /pending instead of hunting
  for a tool their catalog hides.
- categorize/create/bulk_book transactions: state that a transaction models
  a cash-account movement and point cashless events (privat utlagg) at
  create_voucher instead of silently fabricating a bank line.
- link_document_to_voucher: signposts the pre-posting inbox path.
- /pending VoucherPreview shows an attn line when document_attached=false.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(mcp): entity-neutral utlagg hint, coherent no-document envelope, real attn styling

Addresses the skeptic refutations on da811a58f:

- categorize_transaction: drop the 6540/2893 example; 2893 is AB-only
  (EF books egen insattning 2013/2018 per category-mapping.ts) and a
  static description cannot know the entity type.
- create_voucher: when inbox_item_id is supplied but the item has no
  stored document (document_id NULL, ON DELETE SET NULL), the will-text
  no longer claims an OCR attach and the compliance warning gets an
  inbox variant instead of a dead-end 'restage with inbox_item_id'.
  Pinned by a new test.
- /pending VoucherPreview: use the AttnLine component (the bare 'attn'
  class does not exist) and conditional wording so IB/internal vouchers
  are not falsely flagged under BFL 5 kap 6 \u00a7.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(mcp): exempt IB vouchers from the underlag warning; UI mirrors the staged warning

Swedish accounting review round 2: the warning keyed off document_attached
alone, so migrated IB entries (and the /pending card for any old no-document
row) were falsely flagged under BFL 5 kap 6 \u00a7. Staging now skips the
complianceNote when is_opening_balance=true, and VoucherPreview gates on the
staged compliance_warning instead of overloading document_attached, so the
server owns the policy in one place. Pinned by a new IB test.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(mcp): trim two descriptions to fit the tools/list payload ceiling after merging main

PR #1846 spent the 59,950 headroom; the merged state crossed by 7 tokens.
Dropped the redundant filter enumeration from list_pending_operations (the
schema documents the filters) and the dims-bags aside from
bulk_book_transactions (the lines schema documents the bags).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

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

DECISIONS.md

@@ -1182,6 +1182,7 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-08-23] Avstämning page (PR 3) ships without the period picker, the manual two-pane match mode and the sign-off button: the page renders the approved 'Vald riktning' layout (rail + tiles + bridge + actions + banded table) over the PR 2 dashboard routes only, so that it is verifiable on its own; period + sign-off arrive together in PR 4 (both are period-bound), manual N:M matching with residual booking in PR 5. Bank accounts get the same generic body plus links to the existing bank view for the matcher run rather than embedding the 1900-line BankReconciliationView: one body for every account kind is the point of the page, and embedding would have doubled the header.
 [2026-08-23] Reconciliation sign-off (PR 4) is an append-only attestation table (account_reconciliations) with a reopen stamp, not a flag on the account: who signed what through which date, with the numbers as they stood, is the thing an auditor and the Hem row read, so it must survive a later change of mind. Sign-off is refused with an unexplained difference unless forced with a note (the note is what the next reader sees). Separate scope reconciliation:signoff (write is not enough): an integration that links rows should not be able to attest. The worklist category reconciliation_due is gated on adoption (zero until the company has signed anything off) so the nudge reaches the people who reconcile monthly without becoming a new chore for everyone. Webhook events added additively without bumping API_V1_VERSION: the dated version is reserved for breaking changes; a new event type breaks no existing subscriber.
 [2026-08-23] Reconciliation agent surfaces (PR 5): the Hem notice for a skattekonto that disagrees with the ledger reads a summary the sync persists (extension_data skattekonto_reconciliation_latest) instead of recomputing the bridge on every render; the same persisted summary feeds nothing else yet. The attention resource's reconciliation_due category and the Hem row share lib/worklist countReconciliationDue (one predicate). Manual N:M matching with residual booking, dropping the local MatchDialog on /skattekonto, restyling the bank view and eval scenarios are deferred to PR 6: they need the two-pane UI and a visual pass, and none of the agent surfaces depend on them. The skattekonto sync cron now orders eligible companies by stalest sync before its 50-per-run cap (never-synced first) instead of raising the cap: a fixed order plus a cap starved the tail.
+[2026-08-24] MCP underlag warnings are advisory text, not staging blocks: soft guards must stay bypassable and IB/migration vouchers legitimately lack a kvitto; approve-scope fallback copy is static because stagePendingOperation has no access to key scopes and plumbing them through every staging tool was not worth the diff.
 [2026-08-24] Inline matcher (PR 6a) applies through the existing /api/reconciliation/bank/run intersection guard rather than new endpoints: the page renders the dry-run pairs and applies per row or strong-only (floor 0.85, re-enforced server-side), so a stale preview can never link a pair the fresh run would not. The old bank view keeps living until 6b (manual N:M + residual booking) reaches parity; only its matcher trips became unnecessary today.
 [2026-08-24] vat_amount (categorize/bulk_book) is transaction-currency, converted to SEK at booking: the validation bound already read it in transaction currency (the underlag's denomination), and the gross line already converts through resolveSekAmount, so converting the VAT the same way was the only coherent option. Documenting it as SEK instead (the reporter's first suggestion, feedback seq 254607) would force agents to pre-convert with a settlement rate they cannot see.
 [2026-08-24] Declared currency/voucher_series nullable in three MCP listing schemas on column-nullability alone (no traced null producer): loosening an output schema can only stop false validation failures, never cause one, and legacy rows predate the columns' defaults. Declined (for now) a full Ajv execute-vs-schema round-trip harness in output-schema.test.ts: right long-term answer to this bug class, but a session-sized project of its own; the audit's seven confirmed sites are pinned by a targeted declaration test instead.