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/transactions/BatchCategorySelector.tsx

@@ -1,6 +1,5 @@
 'use client'
 
-import { useState } from 'react'
 import { Button } from '@/components/ui/button'
 import { Dialog, DialogContent, DialogHeader, DialogTitle, DialogDescription } from '@/components/ui/dialog'
 import { Progress } from '@/components/ui/progress'
@@ -49,12 +48,12 @@ export default function BatchCategorySelector({
         <DialogHeader>
           <DialogTitle>
             {isProcessing
-              ? `Kategoriserar ${progress.done}/${progress.total}...`
-              : `Kategorisera ${selectedCount} transaktioner`}
+              ? `Bokför ${progress.done}/${progress.total}...`
+              : `Bokför ${selectedCount} transaktioner`}
           </DialogTitle>
           <DialogDescription>
             {isProcessing
-              ? 'Vänta medan transaktionerna kategoriseras'
+              ? 'Vänta medan transaktionerna bokförs'
               : 'Välj en kategori som ska tillämpas på alla valda transaktioner'}
           </DialogDescription>
         </DialogHeader>

components/transactions/SwipeCategorizationView.tsx

@@ -112,7 +112,7 @@ export default function SwipeCategorizationView({
               if (success) {
                 moveToNext()
               } else {
-                setError('Kunde inte kategorisera. Tryck "Hoppa över" för att gå vidare.')
+                setError('Kunde inte bokföra. Tryck "Hoppa över" för att gå vidare.')
               }
             } catch {
               setError('Ett fel uppstod. Tryck "Hoppa över" för att gå vidare.')
@@ -140,7 +140,7 @@ export default function SwipeCategorizationView({
         setShowCategorySelect(false)
         moveToNext()
       } else {
-        setError('Kunde inte kategorisera. Tryck "Hoppa över" för att gå vidare.')
+        setError('Kunde inte bokföra. Tryck "Hoppa över" för att gå vidare.')
       }
     } catch {
       setError('Ett fel uppstod. Tryck "Hoppa över" för att gå vidare.')
@@ -186,7 +186,7 @@ export default function SwipeCategorizationView({
           </div>
           <h2 className="text-2xl font-bold">Klart!</h2>
           <p className="text-muted-foreground mt-2">
-            Alla transaktioner är nu kategoriserade
+            Alla transaktioner är nu bokförda
           </p>
           <Button onClick={onClose} className="mt-6">
             Tillbaka till transaktioner
@@ -276,7 +276,7 @@ export default function SwipeCategorizationView({
           <span>Hoppa över</span>
         </div>
         <div className="flex items-center gap-2 text-muted-foreground">
-          <span>Kategorisera</span>
+          <span>Bokför</span>
           <Building className="h-4 w-4" />
           <ArrowRight className="h-4 w-4" />
         </div>
@@ -457,7 +457,7 @@ export default function SwipeCategorizationView({
             disabled={isProcessing}
           >
             <Building className="mr-2 h-4 w-4" />
-            Kategorisera
+            Bokför
           </Button>
 
           {/* Skip button - always visible */}