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>

extensions/ne-bilaga/ne-engine.ts

@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import type {
   NEDeclaration,
   NEDeclarationRutor,
@@ -194,13 +195,16 @@ export async function generateNEDeclaration(
   }
 
   // Fetch chart of accounts for account names
-  const { data: accounts } = await supabase
-    .from('chart_of_accounts')
-    .select('account_number, account_name')
-    .eq('user_id', userId)
+  const accounts = await fetchAllRows<{ account_number: string; account_name: string }>(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('account_number, account_name')
+      .eq('user_id', userId)
+      .range(from, to)
+  )
 
   const accountNameMap = new Map<string, string>()
-  for (const acc of accounts || []) {
+  for (const acc of accounts) {
     accountNameMap.set(acc.account_number, acc.account_name)
   }
 

extensions/receipt-ocr/components/ReceiptDashboard.tsx

@@ -53,7 +53,7 @@ export default function ReceiptDashboard({
                 </div>
               </div>
               <p className="text-xs text-muted-foreground max-w-24 text-right">
-                Fortsätt kategorisera varje dag
+                Fortsätt bokföra varje dag
               </p>
             </div>
           </CardContent>

extensions/receipt-ocr/lib/receipt-categorizer.ts

@@ -281,7 +281,7 @@ export const CATEGORY_LABELS: Record<TransactionCategory, string> = {
   income_products: 'Varuintäkt',
   income_other: 'Övrig intäkt',
   private: 'Privat',
-  uncategorized: 'Ej kategoriserad',
+  uncategorized: 'Ej bokförd',
 }
 
 /**

extensions/sru-export/sru-engine.ts

@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import type { JournalEntry, JournalEntryLine } from '@/types'
 
 /**
@@ -52,20 +53,19 @@ export async function aggregateBalancesBySRU(
   }
 
   // Fetch chart of accounts with SRU codes
-  const { data: accounts, error: accountsError } = await supabase
-    .from('chart_of_accounts')
-    .select('account_number, account_name, sru_code, normal_balance')
-    .eq('user_id', userId)
-    .eq('is_active', true)
-
-  if (accountsError) {
-    throw new Error(`Failed to fetch accounts: ${accountsError.message}`)
-  }
+  const accounts = await fetchAllRows<{ account_number: string; account_name: string; sru_code: string | null; normal_balance: string }>(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('account_number, account_name, sru_code, normal_balance')
+      .eq('user_id', userId)
+      .eq('is_active', true)
+      .range(from, to)
+  )
 
   // Build lookup maps
   const accountSRUMap = new Map<string, string>()
   const accountNameMap = new Map<string, string>()
-  for (const acc of accounts || []) {
+  for (const acc of accounts) {
     if (acc.sru_code) {
       accountSRUMap.set(acc.account_number, acc.sru_code)
     }
@@ -121,27 +121,25 @@ export async function aggregateBalancesBySRU(
 export async function getSRUCoverage(userId: string): Promise<SRUCoverageStats> {
   const supabase = await createClient()
 
-  const { data: accounts, error } = await supabase
-    .from('chart_of_accounts')
-    .select('account_number, account_name, sru_code')
-    .eq('user_id', userId)
-    .eq('is_active', true)
-    .order('account_number')
+  const accounts = await fetchAllRows<{ account_number: string; account_name: string; sru_code: string | null }>(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('account_number, account_name, sru_code')
+      .eq('user_id', userId)
+      .eq('is_active', true)
+      .order('account_number')
+      .range(from, to)
+  )
 
-  if (error) {
-    throw new Error(`Failed to fetch accounts: ${error.message}`)
-  }
-
-  const allAccounts = accounts || []
-  const withSRU = allAccounts.filter((a) => a.sru_code)
-  const withoutSRU = allAccounts.filter((a) => !a.sru_code)
+  const withSRU = accounts.filter((a) => a.sru_code)
+  const withoutSRU = accounts.filter((a) => !a.sru_code)
 
   return {
-    totalAccounts: allAccounts.length,
+    totalAccounts: accounts.length,
     accountsWithSRU: withSRU.length,
     accountsWithoutSRU: withoutSRU.length,
-    coveragePercent: allAccounts.length > 0
-      ? Math.round((withSRU.length / allAccounts.length) * 100)
+    coveragePercent: accounts.length > 0
+      ? Math.round((withSRU.length / accounts.length) * 100)
       : 0,
     missingAccounts: withoutSRU.map((a) => ({
       accountNumber: a.account_number,