feat(skatteverket): expose filed VAT declarations and decisions via the v1 API (#1773)

* feat(skatteverket): expose filed VAT declarations and decisions via the v1 API

Add GET /api/v1/companies/:companyId/skatteverket/vat-declarations, returning
a period's momsdeklaration as Skatteverket has it on file: the submitted
declaration (SKV /inlamnat) and Skatteverket's beslut (SKV /beslutat), either
individually via ?state= or both.

- Auth: compliance:read scope; member-visibility read model per #1673
  (resolveReadAuth: caller's token, any member's active token, or system
  credentials with a verified ombud grant).
- Architecture: core reaches the Skatteverket extension through the
  registry-resolved services channel (contract in
  lib/skatteverket/declaration-status.ts), so core never imports from
  @/extensions/.
- New structured error SKATTEVERKET_API_ERROR (502) for upstream SKV
  failures; 404 from SKV maps to submitted/decided = null with HTTP 200.
- 19 new tests (route: auth, validation, extension-disabled, happy path;
  extension service: auth resolution, state filtering, SKV error mapping).

Fixes #1663

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

* fix(skatteverket): address review findings on the vat-declarations read API

Consolidated fixes for PR #1773 review round:

- apiskill sync (core-build Checks): map the new skatteverket endpoint
  group into the periods.md reference and regenerate skills/accounted-api
  (124 -> 125 operations).
- CodeRabbit: parse the SKV 2xx body before writing the audit row, so an
  unreadable body is audited as skv_error and returns the structured
  SKATTEVERKET_API_ERROR 502 instead of escaping as an internal 500;
  regression test added.
- Compliance swarm (ISO A.8.12 / SOC2 CC6.1): stop forwarding the raw
  upstream SKV response body to API consumers; the caller now gets the
  status code and a generic Swedish message, the body is logged
  server-side only.
- Compliance swarm (GDPR Art.30): add the moms.declaration_status_read
  processing activity to .compliance/ropa.yaml (live read, no payload
  persisted, audit-log metadata only).

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

---------

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

DECISIONS.md

@@ -1126,6 +1126,7 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-08-20] Strict JSON on OpenAI-compatible endpoints uses a hand-maintained JSON-schema mirror of the extraction Zod schema, opt-in via AI_STRICT_JSON, never an automatic Zod-to-JSON-schema conversion: the Zod schema carries .catch()/.transform() that have no schema equivalent and a generated schema would drift silently. Zod stays the validator either way; JSON-in-prose + extractJsonObject remains the default everywhere because it works on every model and is what hosted runs.
 [2026-08-20] AI_API_KEY made optional for the OpenAI-compatible backend: a base URL alone now counts as configured (hasAiCredentials / resolveAiProvider), so a local model server (llama.cpp/Ollama/LM Studio/vLLM), which usually has no auth, works with just AI_BASE_URL + AI_MODEL. The openai-compatible service only sends an Authorization: Bearer when AI_API_KEY is set, so a keyless local server is never handed an empty bearer. Hosted providers that require a key still set AI_API_KEY. Bedrock/Anthropic credential logic unchanged.
 [2026-08-20] poppler-utils is the one system package added to the self-host runner image (Sovereign plan WS1 PR2): pdftoppm renders the first pages of a PDF for AI backends without native PDF input (an OpenAI-compatible Swedish endpoint), measured at ~4 MB plus shared libs on node:22-alpine (pdftoppm 25.12), written to /tmp which docker-compose.yml already mounts as tmpfs under the read-only root. Hosted never calls it (Bedrock reads PDFs natively) and the cron image is untouched. pdfjs-dist + @napi-rs/canvas were rejected earlier (two npm deps, memory spikes, dead weight on hosted). scripts/smoke-ai-provider.ts is the backend-agnostic "is AI wired up" check; verified live against hosted Bedrock and against a local OpenAI-compatible mock (the mock received Bearer auth, per-tier model ids and one image_url part per rasterized page).
+[2026-08-20] #1663 filed-declaration read API (v1 GET /skatteverket/vat-declarations) reaches the Skatteverket extension through a registry-resolved read service (lib/skatteverket/declaration-status.ts, mirroring the skatteverket-commit boundary), not by importing extension code into core (CI guard forbids it) and not by dispatching to the cookie-session extension routes (wrong auth surface, deadline-completion side effects): the service uses resolveReadAuth so any company member's API key can read what another member connected (#1673 model); the existing MCP gnubok_vat_declaration_status stays on caller-token auth (changing it is a separate concern); AGI got no v1 endpoint because gnubok_agi_status covers MCP reads and the /agi/kvittenser read path carries reconciliation writes that need their own design.
 [2026-08-20] RIP-3 chat cutover is scoped to general.help only: the free-form Q&A /chat panel now runs on a page-scoped single-call console (AskConsole → POST /api/agent/ask, persist:true), so it works on any configured backend incl. a local OpenAI-compatible model. The tool-loop intents (transaction.categorization, invoice.draft, supplier_invoice.review) and the docked AgentSheet still use AgentChat + run-turn.ts because they stage operations and need the tool loop, so run-turn.ts is NOT deleted here (the plan gates its deletion on "once nothing calls them"; RIP-4 migrates the rest). Persistence is an opt-in branch on the existing /api/agent/ask route rather than a new endpoint, so page-scoped one-off asks (a report page) stay stateless; the console writes both turns to agent_conversations/agent_messages as canonical Anthropic text blocks so the /chat sidebar and resume keep working across old streaming threads and new single-call ones.
 [2026-08-19] Provider re-sync replace mode resolves EVERY overlapping completed sie_imports row and treats one it cannot resolve (not_found/not_completed) as a stale watermark to skip, importing the year fresh, but still aborts on a locked or closed period: an unresolvable row has nothing left to delete, while importing over entries that could not be deleted would duplicate verifikationer.
 [2026-08-20] The single-call /chat assistant answers over a bounded READ-ONLY tool loop (audit Option A: "single-call actions over the existing MCP tool functions"), plus an always-on company snapshot as the backstop: #1759 shipped a version that read only the company name/entity, so it answered "jag har ingen bokföringsdata" to every figures question. Rather than re-introduce the ripped streaming Anthropic runtime, the provider-agnostic lib/ai generateText gained optional `tools`/`maxSteps`: the OpenAI-compatible service forwards them to the Vercel AI SDK (stopWhen: stepCountIs) which drives the loop, and the Anthropic-family service hand-rolls a small loop against messages.create (kept on the raw Anthropic SDK so no new deps and hosted stays byte-identical for every non-tool caller). ask-service attaches ONLY the read slice of general.help's tool whitelist via agentToolRegistry (write/staging + memory-write tools excluded; readOnlyHint/destructiveHint re-checked), dispatched with the same agent_chat actor run-turn uses. Works on Bedrock and on any local model with function-calling (Qwen); a text-only model still answers status questions from the snapshot (company_settings + deadlines, never figures). Not chosen: deterministic-context-only (bounded coverage) and unifying both providers on the AI SDK (would need @ai-sdk/anthropic + @ai-sdk/amazon-bedrock deps and change the hosted path).