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>

lib/email/invoice-templates.ts

@@ -1,6 +1,14 @@
-import type { Invoice, Customer, CompanySettings } from '@/types'
+import type { Invoice, Customer, CompanySettings, InvoiceDocumentType } from '@/types'
 import { formatCurrency, formatDate } from '@/lib/utils'
 
+function getDocumentLabel(invoice: Invoice): string {
+  if (invoice.credited_invoice_id) return 'Kreditfaktura'
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  if (docType === 'proforma') return 'Proformafaktura'
+  if (docType === 'delivery_note') return 'Följesedel'
+  return 'Faktura'
+}
+
 export interface InvoiceEmailData {
   invoice: Invoice
   customer: Customer
@@ -13,8 +21,12 @@ export interface InvoiceEmailData {
 export function generateInvoiceEmailHtml(data: InvoiceEmailData): string {
   const { invoice, customer, company } = data
 
+  const documentType = getDocumentLabel(invoice)
   const isCreditNote = !!invoice.credited_invoice_id
-  const documentType = isCreditNote ? 'Kreditfaktura' : 'Faktura'
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  const isDeliveryNote = docType === 'delivery_note'
+  const isProforma = docType === 'proforma'
+  const hidePayment = isCreditNote || isDeliveryNote || isProforma
 
   return `
 <!DOCTYPE html>
@@ -79,7 +91,7 @@ export function generateInvoiceEmailHtml(data: InvoiceEmailData): string {
     </div>
 
     <!-- Payment Details -->
-    ${!isCreditNote ? `
+    ${!hidePayment ? `
     <div style="margin-bottom: 30px;">
       <h2 style="margin: 0 0 15px 0; font-size: 16px; font-weight: 600; color: #111;">
         Betalningsinformation
@@ -146,8 +158,12 @@ export function generateInvoiceEmailHtml(data: InvoiceEmailData): string {
 export function generateInvoiceEmailText(data: InvoiceEmailData): string {
   const { invoice, customer, company } = data
 
+  const documentType = getDocumentLabel(invoice)
   const isCreditNote = !!invoice.credited_invoice_id
-  const documentType = isCreditNote ? 'Kreditfaktura' : 'Faktura'
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  const isDeliveryNote = docType === 'delivery_note'
+  const isProforma = docType === 'proforma'
+  const hidePayment = isCreditNote || isDeliveryNote || isProforma
 
   let text = `${documentType} från ${company.company_name}\n`
   text += `${documentType}nummer: ${invoice.invoice_number}\n\n`
@@ -168,7 +184,7 @@ export function generateInvoiceEmailText(data: InvoiceEmailData): string {
   text += `Att betala: ${formatCurrency(invoice.total, invoice.currency)}\n`
   text += `---\n\n`
 
-  if (!isCreditNote) {
+  if (!hidePayment) {
     text += `Betalningsinformation:\n`
     if (company.bank_name) text += `Bank: ${company.bank_name}\n`
     if (company.clearing_number && company.account_number) {
@@ -198,8 +214,7 @@ export function generateInvoiceEmailText(data: InvoiceEmailData): string {
  */
 export function generateInvoiceEmailSubject(data: InvoiceEmailData): string {
   const { invoice, company } = data
-  const isCreditNote = !!invoice.credited_invoice_id
-  const documentType = isCreditNote ? 'Kreditfaktura' : 'Faktura'
+  const documentType = getDocumentLabel(invoice)
 
   return `${documentType} ${invoice.invoice_number} från ${company.company_name}`
 }