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>

components/bookkeeping/JournalEntryForm.tsx

@@ -10,8 +10,9 @@ import { Plus, Trash2 } from 'lucide-react'
 import { ConfirmationDialog } from '@/components/ui/confirmation-dialog'
 import { JournalEntryReviewContent } from '@/components/bookkeeping/JournalEntryReviewContent'
 import DocumentUploadZone from '@/components/bookkeeping/DocumentUploadZone'
+import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
 import type { UploadedFile } from '@/components/bookkeeping/DocumentUploadZone'
-import type { CreateJournalEntryLineInput, FiscalPeriod } from '@/types'
+import type { CreateJournalEntryLineInput, FiscalPeriod, BASAccount } from '@/types'
 
 interface Props {
   onCreated?: () => void
@@ -37,11 +38,13 @@ export default function JournalEntryForm({ onCreated }: Props) {
   const [isSubmitting, setIsSubmitting] = useState(false)
   const [showReview, setShowReview] = useState(false)
   const [uploadedFiles, setUploadedFiles] = useState<UploadedFile[]>([])
+  const [accounts, setAccounts] = useState<BASAccount[]>([])
 
   const isUploading = uploadedFiles.some((f) => f.status === 'uploading')
 
   useEffect(() => {
     fetchPeriods()
+    fetchAccounts()
   }, [])
 
   async function fetchPeriods() {
@@ -53,6 +56,12 @@ export default function JournalEntryForm({ onCreated }: Props) {
     }
   }
 
+  async function fetchAccounts() {
+    const res = await fetch('/api/bookkeeping/accounts')
+    const { data } = await res.json()
+    setAccounts(data || [])
+  }
+
   const addLine = () => {
     setLines([
       ...lines,
@@ -211,12 +220,10 @@ export default function JournalEntryForm({ onCreated }: Props) {
               {lines.map((line, index) => (
                 <tr key={index} className="border-b">
                   <td className="py-1">
-                    <Input
+                    <AccountCombobox
                       value={line.account_number}
-                      onChange={(e) => updateLine(index, 'account_number', e.target.value)}
-                      placeholder="1930"
-                      className="font-mono h-8"
-                      maxLength={4}
+                      accounts={accounts}
+                      onChange={(num) => updateLine(index, 'account_number', num)}
                     />
                   </td>
                   <td className="py-1 px-1">
@@ -313,13 +320,20 @@ export default function JournalEntryForm({ onCreated }: Props) {
           </p>
         )}
 
-        <div className="flex justify-end">
+        <div className="flex flex-col items-end gap-1">
           <Button
             onClick={handleReview}
             disabled={!isBalanced || !description || !selectedPeriod || isSubmitting || isUploading}
           >
             Granska & skapa
           </Button>
+          {(!description || !selectedPeriod || isUploading) && (
+            <div className="text-xs text-muted-foreground space-y-0.5 text-right">
+              {!description && <p>Ange en beskrivning</p>}
+              {!selectedPeriod && <p>Välj en räkenskapsperiod</p>}
+              {isUploading && <p>Vänta tills filerna laddats upp</p>}
+            </div>
+          )}
         </div>
 
         <ConfirmationDialog