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/dashboard/DashboardContent.tsx

@@ -138,7 +138,7 @@ export default function DashboardContent({ firstName, settings, summary, onboard
                 <div>
                   <p className="font-medium text-sm">Transaktioner</p>
                   <p className="text-xs text-muted-foreground mt-0.5">
-                    {summary.uncategorizedCount} okategoriserade
+                    {summary.uncategorizedCount} obokförda
                   </p>
                 </div>
               </div>
@@ -184,7 +184,7 @@ export default function DashboardContent({ firstName, settings, summary, onboard
     { href: '/invoices/new', icon: Receipt, label: 'Ny faktura', desc: 'Skapa och skicka', accent: true },
     { href: '/receipts/scan', icon: Camera, label: 'Skanna kvitto', desc: 'Fotografera & spara' },
     { href: '/customers', icon: Users, label: 'Ny kund', desc: 'Lägg till kunduppgifter' },
-    { href: '/transactions', icon: ArrowLeftRight, label: 'Transaktioner', desc: 'Kategorisera' },
+    { href: '/transactions', icon: ArrowLeftRight, label: 'Transaktioner', desc: 'Bokför' },
   ]
 
   return (
@@ -220,7 +220,7 @@ export default function DashboardContent({ firstName, settings, summary, onboard
           todoItems.push({ label: 'förfallna fakturor', href: '/invoices?status=unpaid', count: summary.overdueInvoicesCount, variant: 'destructive' })
         }
         if (summary.uncategorizedCount > 0) {
-          todoItems.push({ label: 'okategoriserade', href: '/transactions', count: summary.uncategorizedCount, variant: 'warning' })
+          todoItems.push({ label: 'obokförda', href: '/transactions', count: summary.uncategorizedCount, variant: 'warning' })
         }
         if (summary.receiptQueue && summary.receiptQueue.pending_review_count > 0) {
           todoItems.push({ label: 'kvitton att granska', href: '/receipts', count: summary.receiptQueue.pending_review_count, variant: 'default' })
@@ -465,7 +465,7 @@ export default function DashboardContent({ firstName, settings, summary, onboard
                   <ArrowLeftRight className="h-4 w-4 text-warning-foreground flex-shrink-0 mt-0.5" />
                   <div className="flex-1 min-w-0">
                     <p className="font-medium text-sm">
-                      {summary.uncategorizedCount} okategoriserade transaktioner
+                      {summary.uncategorizedCount} obokförda transaktioner
                     </p>
                     <p className="text-xs text-muted-foreground mt-0.5">
                       {summary.uncategorizedIncome > 0 && (