Bug/momsdeklaration skv (#449)

* fix(salary): show birthdate in masked personnummer, hide the 4-digit suffix

Flip the personnummer display format from XXXXXXXX-NNNN to YYYYMMDD-XXXX so
the sensitive 4-digit suffix is hidden while the (public) birthdate stays
visible. Affects the employees list/detail, salary run, payslip PDF, payslip
email, and the MCP server tools (list_employees, get_salary_run). Each call
site now decrypts the stored personnummer before masking.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(transactions): allow deleting unbooked transactions from "Alla transaktioner"

The history list only let users delete via the inbox card; once a category or
mall was picked but the verifikation hadn't been created, the row showed
"Ej bokförd" with no way to remove it. The API already permits delete while
journal_entry_id is null, so the gap was purely a missing UI affordance.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(vat): populate ruta 20-24 for reverse charge + dishonest "Validera OK"

Three connected issues caused Skatteverket to reject momsdeklarationer
with FK004 even after our local "Validera"-knapp returned OK.

1. supplier-invoice-entries booked fiktiv moms (2614/2624/2634 + 2645/2647)
   on reverse-charge invoices but never the underlying basbelopp on 44xx/45xx.
   Ruta 30-32 filled up at SKV while ruta 20-24 stayed at 0 — SKV's FK004
   ("silent netting prohibited", ML 13 kap kräver båda sidor).

   Fix: generateReverseChargeBasisLines in vat-entries.ts emits parallel
   45xx/44xx debit + 4598 motkonto credit per rate group. Engine calls it
   from registration, cash, and credit-note paths. Skipped when the user
   booked the expense directly on a basis account to avoid double-counting.
   4598 added to BAS reference (no migration needed; account_number is
   plain text on journal_entry_lines).

2. rutorToMomsuppgift rounded each ruta independently but computed
   summaMoms from the unrounded ruta49. SKV recomputes the sum from
   integer rutor on their side, so fractional öres caused ±1 SEK drift
   and SKV rejected with FK009.

   Fix: derive summaMoms from the already-rounded VAT-amount rutor.

3. "Validera"-knappen only confirmed SKV's internal arithmetic — a
   declaration with ruta 30-32 populated and ruta 20-24 empty validated
   fine until /utkast hit FK004. Users got a false green light.

   Fix: vat-declaration-checks.ts runs locally before the SKV call,
   blocks Validera/Spara when ERROR-level findings exist, and surfaces
   them in a separate "Lokala kontroller"-section. Success message
   reworded so SKV's OK is no longer presented as filing-ready.

Tests: 4535/4536/4531/4425 lines + 4598 motkonto on EU/non-EU/byggtjänster
RC, credit-note reversal, fractional-öres summaMoms, all four pre-flight
codes (RC_BASIS_MISSING, RC_OUTPUT_MISSING, RC_INPUT_VAT_MISMATCH,
SUMMA_MOMS_DRIFT).

Backfill for already-posted entries follows in the next commit.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: add skattekonto matching functionality

- Enhance TransactionInboxCard to display a warning for potential 1930↔1630 transfers.
- Implement match suggestions for skattekonto transactions in the backend.
- Create SkattekontoMatchDialog component for linking skattekonto rows to existing journal entries.
- Develop SkattekontoInboxCard component to handle skattekonto transactions in the inbox.
- Introduce skattekonto-match utility functions for candidate matching and linking.
- Update types to include match suggestions and enriched transaction responses.

* refactor: reorganize skattekonto types and implement bank counterpart matching logic

* docs: update CLAUDE.md to streamline integrations and clarify architecture details

* refactor: enhance reverse charge logic to handle non-basis accounts and prevent double-counting

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

extensions/general/mcp-server/server.ts

@@ -38,6 +38,7 @@ import {
 import { toToolError } from './tool-result'
 import { generateBalanceSheet } from '@/lib/reports/balance-sheet'
 import { generateGeneralLedger } from '@/lib/reports/general-ledger'
+import { decryptPersonnummer, maskPersonnummer } from '@/lib/salary/personnummer'
 import { generateSupplierLedger } from '@/lib/reports/supplier-ledger'
 import { getReconciliationStatus } from '@/lib/reconciliation/bank-reconciliation'
 import { createInvoicePaymentJournalEntry, createInvoiceCashEntry, createInvoiceJournalEntry } from '@/lib/bookkeeping/invoice-entries'
@@ -4237,7 +4238,7 @@ export const tools: McpTool[] = [
   // ── Payroll (Lönehantering) ──────────────────────────────────
   {
     name: 'gnubok_list_employees',
-    description: 'List employees for the active company. Personnummer returned masked (XXXXXXXX-NNNN).',
+    description: 'List employees for the active company. Personnummer returned masked (YYYYMMDD-XXXX).',
     inputSchema: {
       type: 'object',
       properties: {
@@ -4257,12 +4258,12 @@ export const tools: McpTool[] = [
       const activeOnly = args.active_only !== false
       let query = supabase
         .from('employees')
-        .select('id, first_name, last_name, personnummer_last4, employment_type, monthly_salary, hourly_rate, employment_degree, tax_table_number, tax_column, salary_type, is_active')
+        .select('id, first_name, last_name, personnummer, personnummer_last4, employment_type, monthly_salary, hourly_rate, employment_degree, tax_table_number, tax_column, salary_type, is_active')
         .eq('company_id', companyId)
       if (activeOnly) query = query.eq('is_active', true)
       const { data, error } = await query.order('last_name')
       if (error) throw new Error(`Database error: ${error.message}`)
-      const employees = (data || []).map(e => ({ ...e, personnummer: `XXXXXXXX-${e.personnummer_last4}` }))
+      const employees = (data || []).map(e => ({ ...e, personnummer: maskPersonnummer(decryptPersonnummer(e.personnummer as string)) }))
       return { employees, count: employees.length }
     },
   },
@@ -4289,9 +4290,9 @@ export const tools: McpTool[] = [
       if (error || !run) throw new Error('Salary run not found')
       const { data: employees } = await supabase
         .from('salary_run_employees')
-        .select('*, employee:employees(first_name, last_name, personnummer_last4)')
+        .select('*, employee:employees(first_name, last_name, personnummer, personnummer_last4)')
         .eq('salary_run_id', id)
-      return { ...run, employees: (employees || []).map(e => ({ ...e, employee: e.employee ? { ...(e.employee as Record<string, unknown>), personnummer: `XXXXXXXX-${(e.employee as Record<string, unknown>).personnummer_last4}` } : null })) }
+      return { ...run, employees: (employees || []).map(e => ({ ...e, employee: e.employee ? { ...(e.employee as Record<string, unknown>), personnummer: maskPersonnummer(decryptPersonnummer((e.employee as Record<string, unknown>).personnummer as string)) } : null })) }
     },
   },
   {