feat(skatteverket): MCP wrappers for momsdeklaration + AGI filing (P0-5) (#692)

* feat(skatteverket): MCP wrappers for momsdeklaration + AGI filing (P0-5)

Expose the complete Skatteverket extension as five MCP tools so VAT
(momsdeklaration) and employer (AGI/arbetsgivardeklaration) filing can be
driven from Claude. Commit = "send for BankID signing" (returns a signing
link), never "file" — the user's signature in the browser is the irreversible
act, kept outside the tooling.

Tools (extensions/general/mcp-server/server.ts):
- gnubok_vat_declaration_validate  (compliance:read) — live POST /kontrollera
- gnubok_vat_declaration_submit    (skatteverket:write) — stages submit_vat_declaration
- gnubok_vat_declaration_status    (compliance:read) — GET /inlamnat + /beslutat
- gnubok_agi_submit                (skatteverket:write) — stages submit_agi
- gnubok_agi_status                (compliance:read) — local state + live kvittenser

Architecture:
- Core (lib/pending-operations/commit.ts) cannot import @/extensions (CI guard),
  so the two submit ops dispatch into the extension via the new
  Extension.services channel (first use): registry-resolved
  commitSubmitVatDeclaration / commitSubmitAgi run the SKV chain and return a
  shared SkvSubmitResult (lib/pending-operations/skatteverket-commit.ts).
- Recoverable failures (extension disabled, no connection, rate-limited, still
  processing) release the op back to 'pending' via SkatteverketRecoverableError
  — same contract as AccountsNotInChartError — so the user reconnects and
  re-approves the SAME op. SKV business rejections reject the op.
- No-drift: parseDeclarationRequest / loadAGIXml extracted to
  lib/declaration-prep.ts (buildMomsuppgift / buildAgiUnderlag / resolveRedovisare)
  so route, preview, and commit file identical figures. writeSkatteverketAudit
  hoisted to lib/audit.ts; read tools + executors write BFL audit rows too.
- New scope skatteverket:write (opt-in, in STAGING_SCOPES so SoD ack fires),
  4 structured error codes, sv/en strings, ApiKeysPanel row.
- Migration 20260620120000 adds submit_vat_declaration / submit_agi to the
  pending_operations.operation_type CHECK (must apply to prod post-merge).

Tests: 42 new across executors, MCP tools, declaration-prep, error-map, and the
VAT commit chain. Full suite green (5287), build clean, lint-ratchet at baseline.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* ci: add PR-Agent AI review (SHA-pinned, dedicated Bedrock key)

Greptile went silent after #682 (app/account-side, not repo config). Add the
open-source PR-Agent GitHub Action as a replacement, hardened for supply chain:

- Pinned to the v0.36.0 commit SHA (ffe1f89), not the movable tag — the repo
  was recently transferred to a new, unverified org (The-PR-Agent), though it's
  the genuine original pr-agent (repo id 662766482, 11.5k stars).
- Runs on a DEDICATED, minimal IAM key (bedrock:InvokeModel only) via
  PR_AGENT_AWS_* secrets — never the app's general AWS credentials.
- Only /review runs automatically; /describe and /improve are disabled so PR
  descriptions are never overwritten.

Requires three new secrets before it functions: PR_AGENT_AWS_ACCESS_KEY_ID,
PR_AGENT_AWS_SECRET_ACCESS_KEY, PR_AGENT_AWS_REGION (EU region).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* ci(pr-agent): handle push events + restrict push to /review

PR-Agent skips synchronize (push) events by default, so the bot ran green but
posted nothing. Enable handle_push_trigger and scope push_commands to /review.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* ci(pr-agent): fix pr_actions (event list, not commands) + add synchronize

pr_actions is the list of PR event actions to handle, not slash-commands.
Setting it to ["/review"] removed every real event from the allowlist, so the
bot skipped everything. Restore the default events + synchronize; command
selection stays on the auto_review/describe/improve booleans (review-only).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* ci(pr-agent): raise max_model_tokens to 64k for fuller diff coverage

Default ~32k input window truncated large PRs. Sonnet 4.6 has 200k context.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* ci(pr-agent): use Claude Opus 4.8 (Sonnet 4.6 fallback)

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(skatteverket): scope AGI status flips by salary_run_id

Bot review (swedish-compliance) caught that commitSubmitAgi flipped
agi_declarations status by (company_id, period) only. A correction run sharing
the period would have its still-valid declaration co-flipped to rejected/
pending_signature. Scope both updates by salary_run_id (in scope from params) —
more precise than the period-only route handler, which has no run id.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* test(pg): fix gen_random_bytes assertion for modern pgcrypto

OpenSSL-backed pgcrypto (CI Postgres image) rejects gen_random_bytes(0) with
'Length not in range' rather than returning empty bytea, so the pre-existing
'returns empty bytea' assertion fails on every pg-real run (repo-wide, not
specific to this PR). Assert the real contract — exactly n bytes for a positive
n — instead of the version-dependent 0-byte edge case.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

lib/auth/api-keys.ts

@@ -26,7 +26,8 @@ export const API_KEY_SCOPES = {
   'operations:read':    { label: 'Operationer — läs',    description: 'Hämta status för långkörande operationer (importer, bokslut, omvärdering)' },
   'documents:read':     { label: 'Dokument — läs',       description: 'Lista och hämta dokumentbilagor' },
   'documents:write':    { label: 'Dokument — skriv',     description: 'Ladda upp och koppla dokument till verifikationer' },
-  'compliance:read':    { label: 'Compliance — läs',     description: 'Pre-flight-kontroller: momsstängning, bokslutsberedskap, voucher-gap, IB/UB-kontinuitet' },
+  'compliance:read':    { label: 'Compliance — läs',     description: 'Pre-flight-kontroller: momsstängning, bokslutsberedskap, voucher-gap, IB/UB-kontinuitet; Skatteverket-status (moms + AGI)' },
+  'skatteverket:write': { label: 'Skatteverket — skriv', description: 'Lämna momsdeklaration och arbetsgivardeklaration (AGI) till Skatteverket (stagas; signeras med BankID)' },
   'agent:read':         { label: 'Agent — läs',          description: 'Specialiserad bokföringsassistent: profil, laddade specialister/atomer, minnen (briefing + skill-katalog)' },
   'agent:write':        { label: 'Agent — skriv',        description: 'Spara och ta bort agentens minnen om företaget (remember_fact, forget_fact)' },
   'pending_operations:read':    { label: 'Stagade operationer — läs',     description: 'Lista pending_operations (staged writes awaiting approval)' },
@@ -113,6 +114,10 @@ export const STAGING_SCOPES: ApiKeyScope[] = [
   'bookkeeping:write',
   'payroll:write',
   'documents:write',
+  // Skatteverket submit tools stage submit_vat_declaration / submit_agi, so a
+  // key holding both this and pending_operations:approve is a SoD conflict —
+  // findStageApproveConflict picks it up automatically from this list.
+  'skatteverket:write',
 ]
 
 /**
@@ -142,6 +147,7 @@ export const SCOPE_GROUPS = [
   { domain: 'payroll',             label: 'Löner',                read: 'payroll:read' as const,             write: 'payroll:write' as const },
   { domain: 'pending_operations',  label: 'Stagade operationer',  read: 'pending_operations:read' as const,  write: 'pending_operations:approve' as const },
   { domain: 'agent',               label: 'Agent',                read: 'agent:read' as const,               write: 'agent:write' as const },
+  { domain: 'skatteverket',        label: 'Skatteverket',         read: null,                                 write: 'skatteverket:write' as const },
 ] as const
 
 /** Map MCP tool name → required scope. Tools omitted from this map are available to any authenticated key (e.g. discovery/search/skill loading). */
@@ -247,6 +253,13 @@ export const TOOL_SCOPE_MAP: Record<string, ApiKeyScope> = {
   gnubok_list_pending_operations:         'pending_operations:read',
   gnubok_approve_pending_operation:       'pending_operations:approve',
   gnubok_reject_pending_operation:        'pending_operations:approve',
+  // Skatteverket filing (PR5). Reads are compliance:read (status of moms/AGI);
+  // the two submit tools require the opt-in skatteverket:write staging scope.
+  gnubok_vat_declaration_validate:        'compliance:read',
+  gnubok_vat_declaration_status:          'compliance:read',
+  gnubok_agi_status:                      'compliance:read',
+  gnubok_vat_declaration_submit:          'skatteverket:write',
+  gnubok_agi_submit:                      'skatteverket:write',
 }
 
 export function validateScopes(scopes: unknown): ApiKeyScope[] | null {