feat: per-line VAT, invoice document types, ledger-based VAT declaration, bank reconciliation, and pagination

Per-line VAT rates:
- Add generatePerRateLines() to group invoice items by vat_rate with separate
  revenue + VAT lines per rate group (invoice-entries.ts)
- Add getAvailableVatRates() and getVatTreatmentForRate() (vat-rules.ts)
- PDF template shows per-line VAT column and per-rate totals for mixed-rate invoices
- Invoice create/review UI supports per-line rate selection
- Types: add vat_rate/vat_amount to InvoiceItem, vat_rate to CreateInvoiceItemInput

Invoice document types (proforma, delivery note):
- Add InvoiceDocumentType, document_type and converted_from_id to Invoice type
- PDF hides prices for delivery notes, adds proforma notice
- Email templates support all document types
- mark-paid skips journal entries for non-invoice document types
- Migration 031: invoice_document_type

Accounting method support:
- Add AccountingMethod type (accrual/cash)
- Migration 032: add_accounting_method column to company_settings

VAT declaration rewrite:
- Rewrite to read directly from general ledger (26xx/3xxx account lines)
  instead of aggregating invoices/transactions/receipts
- ACCOUNT_RUTA mapping drives momsdeklaration boxes from GL balances

Bank reconciliation:
- Transaction ingest now pre-fetches unlinked GL lines and attempts
  auto-reconciliation during import
- Add transaction.reconciled event type
- Add ReconciliationMethod type and reconciliation_method on Transaction
- Migration 030: bank_reconciliation
- New reconciliation engine, API routes, and BankReconciliationView component

Pagination (fetchAllRows):
- New lib/supabase/fetch-all.ts overcomes PostgREST 1000-row limit
- Adopted in all report generators, SIE/SRU export, account list APIs

Fiscal period validation:
- New validate-period-duration.ts enforces max 18 months per BFL 3 kap.
- Applied in period-service.ts and fiscal-periods API

Account mapper simplification:
- Remove Levenshtein/fuzzy matching, use exact account number match only

Swedbank parser improvements:
- Support abbreviated headers (Clnr, Bokfdag, Radnr)
- Use Referens column as counterparty

Chart of accounts management:
- Add DELETE endpoint with system account and usage protection
- PUT uses partial updates
- New AccountCombobox, AddAccountDialog, EditAccountDialog, ChartOfAccountsManager

Tax deadline corrections:
- Rewrite inkomstdeklaration_ab using Skatteverket lookup table
- Rewrite arsredovisning deadline to 7 months after FY end per ÅRL 8:3

Onboarding first fiscal year:
- Add first fiscal year toggle with date pickers and 18-month validation

UI terminology:
- Change "okategoriserad/kategorisera" to "obokförd/bokföra" throughout

Report column fix:
- Fix start_date/end_date to period_start/period_end in report queries

Supplier invoice input:
- CreateSupplierInvoiceItemInput uses amount field (legacy quantity/unit_price kept)

Misc:
- SIE import uses upsert for idempotent account creation
- account-descriptions.ts falls back to BAS reference data
- Add invoice_default_notes to CompanySettings
- Update CLAUDE.md to reflect current project state

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/api/reconciliation/bank/link/route.ts

@@ -0,0 +1,33 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { ensureInitialized } from '@/lib/init'
+import { manualLink } from '@/lib/reconciliation/bank-reconciliation'
+
+ensureInitialized()
+
+export async function POST(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const body = await request.json()
+  const { transaction_id, journal_entry_id } = body
+
+  if (!transaction_id || !journal_entry_id) {
+    return NextResponse.json(
+      { error: 'transaction_id and journal_entry_id are required' },
+      { status: 400 }
+    )
+  }
+
+  const result = await manualLink(supabase, user.id, transaction_id, journal_entry_id)
+
+  if (!result.success) {
+    return NextResponse.json({ error: result.error }, { status: 400 })
+  }
+
+  return NextResponse.json({ data: { success: true } })
+}

app/api/reconciliation/bank/run/route.ts

@@ -0,0 +1,45 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { ensureInitialized } from '@/lib/init'
+import { runReconciliation } from '@/lib/reconciliation/bank-reconciliation'
+
+ensureInitialized()
+
+export async function POST(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const body = await request.json()
+  const { date_from, date_to, dry_run } = body
+
+  const result = await runReconciliation(supabase, user.id, {
+    dateFrom: date_from,
+    dateTo: date_to,
+    dryRun: dry_run ?? false,
+  })
+
+  return NextResponse.json({
+    data: {
+      matches: result.matches.map((m) => ({
+        transaction_id: m.transaction.id,
+        transaction_date: m.transaction.date,
+        transaction_description: m.transaction.description,
+        transaction_amount: m.transaction.amount,
+        journal_entry_id: m.glLine.journal_entry_id,
+        voucher_number: m.glLine.voucher_number,
+        voucher_series: m.glLine.voucher_series,
+        entry_date: m.glLine.entry_date,
+        entry_description: m.glLine.entry_description,
+        method: m.method,
+        confidence: m.confidence,
+      })),
+      applied: result.applied,
+      errors: result.errors,
+      dry_run: dry_run ?? false,
+    },
+  })
+}

app/api/reconciliation/bank/status/route.ts

@@ -0,0 +1,20 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { getReconciliationStatus } from '@/lib/reconciliation/bank-reconciliation'
+
+export async function GET(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const { searchParams } = new URL(request.url)
+  const dateFrom = searchParams.get('date_from') || undefined
+  const dateTo = searchParams.get('date_to') || undefined
+
+  const status = await getReconciliationStatus(supabase, user.id, dateFrom, dateTo)
+
+  return NextResponse.json({ data: status })
+}

app/api/reconciliation/bank/unlink/route.ts

@@ -0,0 +1,30 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { unlinkReconciliation } from '@/lib/reconciliation/bank-reconciliation'
+
+export async function POST(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const body = await request.json()
+  const { transaction_id } = body
+
+  if (!transaction_id) {
+    return NextResponse.json(
+      { error: 'transaction_id is required' },
+      { status: 400 }
+    )
+  }
+
+  const result = await unlinkReconciliation(supabase, user.id, transaction_id)
+
+  if (!result.success) {
+    return NextResponse.json({ error: result.error }, { status: 400 })
+  }
+
+  return NextResponse.json({ data: { success: true } })
+}

app/api/reconciliation/bank/unmatched-entries/route.ts

@@ -0,0 +1,20 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { fetchUnlinkedGLLines } from '@/lib/reconciliation/bank-reconciliation'
+
+export async function GET(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const { searchParams } = new URL(request.url)
+  const dateFrom = searchParams.get('date_from') || undefined
+  const dateTo = searchParams.get('date_to') || undefined
+
+  const lines = await fetchUnlinkedGLLines(supabase, user.id, dateFrom, dateTo)
+
+  return NextResponse.json({ data: lines })
+}