fix(underlag): a verifikat a customer invoice points at is backed by it; PS follows the invoice link (#2298) (#2347)

* fix(underlag): a verifikat a customer invoice points at is backed by it; PS follows the invoice link (#2298)

The invoice-to-verifikat link is written on the invoice side only
(invoices.journal_entry_id, invoice_payments.journal_entry_id), while the
missing-underlag predicate and the periodisk sammanstallning resolved the
invoice from the entry's own source columns. A SIE-imported sale matched to
its invoice afterwards therefore kept warning "Underlag saknas" and was left
out of the EU sales list, although the account-based momsdeklaration showed
it and the verifikat page already listed the invoice as its underlag.

- verifikat_without_documents / transactions_without_documents: customer-
  invoice hanvisning arm (BFL 5 kap 7 §), tenant-scoped on the link row;
  new migration 20260906135702, pinned by a pg-real test.
- getInvoiceReferencesForJournalEntries(): one TS mirror of that arm, used
  by the journal-list filter and bulk exempt, /api/documents/counts (new
  invoice_references map) and the transactions list; the push cron mirrors
  it with its global reads.
- Journal list: no "Underlag saknas" chip for a covered entry, matching
  the engine's own invoice rows and the verifikat detail page.
- Periodisk sammanstallning: entries fetched by their EU-revenue lines and
  attributed through every link (engine source_id, invoices.journal_entry_id,
  invoice_payments.journal_entry_id); kontantmetod invoice_cash_payment
  entries are filed too, which the old source_type filter dropped.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_019SaJfqNi4VmsG8FMKq99G6

* fix(underlag): issued invoices only, blocking mixed-customer settlements in PS, chunk-level degrade (#2298 review)

- The customer-invoice hanvisning arms (RPCs, both TS resolvers, push cron)
  now require an ISSUED invoice: status not in ('draft', 'cancelled'), the
  schema's own definition (migration 20260427150000). NON_ISSUED_INVOICE_
  STATUSES in lib/invoices/matchable-statuses.ts is the shared constant; the
  pg test pins a draft-linked and a cancelled-payment entry as still missing.
- Periodisk sammanstallning: one verifikat linked to invoices of different
  customers is no longer attributed to the first invoice; it is left out of
  the accumulators and reported once as a blocking MIXED_CUSTOMER_SETTLEMENT
  naming the voucher, the customer count and the amount. Same-customer
  settlements are filed in full.
- Transactions list: a failed invoice-reference lookup leaves that chunk's
  verdict unknown (no badges) and continues with the remaining chunks instead
  of abandoning them.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>

app/api/documents/counts/__tests__/route.test.ts

@@ -33,9 +33,11 @@ beforeEach(() => {
   ;(getActiveCompanyId as ReturnType<typeof vi.fn>).mockResolvedValue('company-1')
 })
 
-// Queue order mirrors the route's Promise.all: direct docs, supplier_invoices
-// references, supplier_invoice_payments references. The `document` embed
-// carries the anchor state (journal_entry_id) of the SI's retained doc.
+// Queue order mirrors the route: the Promise.all (direct docs, supplier_invoices
+// references, supplier_invoice_payments references), then the customer-invoice
+// resolver (invoices by journal_entry_id, invoice_payments by journal_entry_id).
+// The `document` embed carries the anchor state (journal_entry_id) of the SI's
+// retained doc.
 function enqueueAll(opts: {
   direct?: Array<{ id: string; journal_entry_id: string }>
   si?: Array<{
@@ -51,10 +53,14 @@ function enqueueAll(opts: {
       document: { journal_entry_id: string | null } | null
     } | null
   }>
+  invoices?: Array<{ id: string; journal_entry_id: string | null }>
+  payments?: Array<{ id: string; invoice_id: string | null; journal_entry_id: string | null }>
 }) {
   enqueue({ data: opts.direct ?? [], error: null })
   enqueue({ data: opts.si ?? [], error: null })
   enqueue({ data: opts.sip ?? [], error: null })
+  enqueue({ data: opts.invoices ?? [], error: null })
+  enqueue({ data: opts.payments ?? [], error: null })
 }
 
 describe('GET /api/documents/counts', () => {
@@ -190,4 +196,45 @@ describe('GET /api/documents/counts', () => {
     const res = await GET(makeReq([JE_A]))
     expect((await parseJsonResponse(res)).status).toBe(500)
   })
+
+  it('reports customer invoices pointing at an entry apart from document counts (#2298)', async () => {
+    // JE_A: the invoice register links it directly AND a payment row points
+    // at it (one invoice counted once, plus a second invoice via payment).
+    // JE_B: only a payment row (a SIE-imported voucher matched to an invoice).
+    // JE_C: nothing. No document anywhere: `data` stays empty.
+    enqueueAll({
+      invoices: [{ id: 'inv-1', journal_entry_id: JE_A }],
+      payments: [
+        { id: 'pay-1', invoice_id: 'inv-1', journal_entry_id: JE_A },
+        { id: 'pay-2', invoice_id: 'inv-2', journal_entry_id: JE_A },
+        { id: 'pay-3', invoice_id: 'inv-3', journal_entry_id: JE_B },
+      ],
+    })
+    const res = await GET(makeReq([JE_A, JE_B, JE_C]), { params: Promise.resolve({}) })
+    const { status, body } = await parseJsonResponse<{
+      data: Record<string, number>
+      invoice_references: Record<string, number>
+    }>(res)
+    expect(status).toBe(200)
+    expect(body.data).toEqual({})
+    expect(body.invoice_references).toEqual({ [JE_A]: 2, [JE_B]: 1 })
+  })
+
+  it('never returns invoice references for entries the caller did not ask about', async () => {
+    enqueueAll({
+      payments: [{ id: 'pay-1', invoice_id: 'inv-1', journal_entry_id: JE_C }],
+    })
+    const res = await GET(makeReq([JE_A]), { params: Promise.resolve({}) })
+    const { body } = await parseJsonResponse<{ invoice_references: Record<string, number> }>(res)
+    expect(body.invoice_references).toEqual({})
+  })
+
+  it('returns 500 when the invoice-reference lookup fails', async () => {
+    enqueue({ data: [], error: null })
+    enqueue({ data: [], error: null })
+    enqueue({ data: [], error: null })
+    enqueue({ data: null, error: { message: 'boom' } }) // invoices by journal_entry_id
+    const res = await GET(makeReq([JE_A]), { params: Promise.resolve({}) })
+    expect((await parseJsonResponse(res)).status).toBe(500)
+  })
 })