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/import/AccountMappingStep.tsx

@@ -30,6 +30,7 @@ import {
 } from 'lucide-react'
 import type { AccountMapping } from '@/lib/import/types'
 import type { BASAccount } from '@/types'
+import { getAccountClassName } from '@/lib/bookkeeping/account-descriptions'
 
 interface AccountMappingStepProps {
   mappings: AccountMapping[]
@@ -352,25 +353,3 @@ function ConfidenceBadge({
   return <Badge variant="outline">Osäker</Badge>
 }
 
-function getAccountClassName(accountClass: number): string {
-  switch (accountClass) {
-    case 1:
-      return '1xxx - Tillgångar'
-    case 2:
-      return '2xxx - Eget kapital & Skulder'
-    case 3:
-      return '3xxx - Intäkter'
-    case 4:
-      return '4xxx - Varuinköp'
-    case 5:
-      return '5xxx - Externa kostnader'
-    case 6:
-      return '6xxx - Övriga externa kostnader'
-    case 7:
-      return '7xxx - Personal'
-    case 8:
-      return '8xxx - Finansiella poster'
-    default:
-      return `${accountClass}xxx - Övrigt`
-  }
-}

components/import/BankFileConfirmStep.tsx

@@ -126,7 +126,7 @@ export default function BankFileConfirmStep({
               />
               <div>
                 <Label htmlFor="auto-categorize" className="text-sm font-medium cursor-pointer">
-                  Auto-kategorisera kända transaktioner
+                  Auto-bokför kända transaktioner
                 </Label>
                 <p className="text-xs text-muted-foreground">
                   Skapar automatiskt bokföringsposter för transaktioner med hög konfidens
@@ -139,8 +139,8 @@ export default function BankFileConfirmStep({
           <div className="flex gap-3 p-3 bg-yellow-50 dark:bg-yellow-950/20 border border-yellow-200 dark:border-yellow-800 rounded-lg">
             <AlertTriangle className="h-4 w-4 text-yellow-600 flex-shrink-0 mt-0.5" />
             <p className="text-sm text-muted-foreground">
-              Importerade transaktioner som inte automatiskt kategoriseras visas som
-              &quot;okategoriserade&quot; på transaktionssidan. Du kan kategorisera dem manuellt
+              Importerade transaktioner som inte automatiskt bokförs visas som
+              &quot;obokförda&quot; på transaktionssidan. Du kan bokföra dem manuellt
               efteråt.
             </p>
           </div>

components/import/BankFilePreviewStep.tsx

@@ -200,6 +200,23 @@ export default function BankFilePreviewStep({
         </CardContent>
       </Card>
 
+      {/* Error blocking continuation */}
+      {hasIssues && (
+        <Card className="border-destructive">
+          <CardContent className="pt-6">
+            <div className="flex gap-3">
+              <AlertTriangle className="h-5 w-5 text-destructive flex-shrink-0 mt-0.5" />
+              <div>
+                <p className="font-medium text-destructive">Filen innehåller fel som förhindrar import</p>
+                <p className="text-sm text-muted-foreground mt-1">
+                  Kontrollera felet ovan och försök ladda upp en korrigerad fil.
+                </p>
+              </div>
+            </div>
+          </CardContent>
+        </Card>
+      )}
+
       {/* Navigation */}
       <div className="flex justify-between">
         <Button variant="outline" onClick={onBack}>

components/import/BankFileResultStep.tsx

@@ -79,7 +79,7 @@ export default function BankFileResultStep({
           <CardContent className="pt-6">
             <div className="flex items-center gap-2 text-muted-foreground mb-1">
               <Sparkles className="h-4 w-4" />
-              <span className="text-sm">Auto-kategoriserade</span>
+              <span className="text-sm">Auto-bokförda</span>
             </div>
             <p className="text-2xl font-bold">{result.auto_categorized}</p>
           </CardContent>
@@ -108,11 +108,11 @@ export default function BankFileResultStep({
                 1
               </div>
               <div>
-                <p className="font-medium">Granska okategoriserade transaktioner</p>
+                <p className="font-medium">Granska obokförda transaktioner</p>
                 <p className="text-sm text-muted-foreground">
                   {result.imported - result.auto_categorized > 0
-                    ? `${result.imported - result.auto_categorized} transaktioner behöver kategoriseras manuellt.`
-                    : 'Alla transaktioner kategoriserades automatiskt.'}
+                    ? `${result.imported - result.auto_categorized} transaktioner behöver bokföras manuellt.`
+                    : 'Alla transaktioner bokfördes automatiskt.'}
                 </p>
               </div>
             </div>

components/import/ImportResultStep.tsx

@@ -67,13 +67,13 @@ export default function ImportResultStep({ result, onNewImport }: ImportResultSt
               <div className="flex items-center gap-2 text-muted-foreground mb-1">
                 <span className="text-sm">Räkenskapsår</span>
               </div>
-              <p className="text-2xl font-bold">
+              <div className="text-2xl font-bold">
                 {result.fiscalPeriodId ? (
                   <Badge variant="default" className="bg-success">Skapat</Badge>
                 ) : (
                   <Badge variant="secondary">Befintligt</Badge>
                 )}
-              </p>
+              </div>
             </CardContent>
           </Card>
 
@@ -82,13 +82,13 @@ export default function ImportResultStep({ result, onNewImport }: ImportResultSt
               <div className="flex items-center gap-2 text-muted-foreground mb-1">
                 <span className="text-sm">Ingående balanser</span>
               </div>
-              <p className="text-2xl font-bold">
+              <div className="text-2xl font-bold">
                 {result.openingBalanceEntryId ? (
                   <Badge variant="default" className="bg-success">Importerade</Badge>
                 ) : (
                   <Badge variant="secondary">Inga</Badge>
                 )}
-              </p>
+              </div>
             </CardContent>
           </Card>
         </div>