Bug/vat selection warning (#583)

* refactor: update VAT handling logic for non-registered sellers and improve related comments

* chore: gate automated email flows behind 503 responses

Disables user-facing access to invoice payment reminders and salary
payslip email sending. Underlying lib code (reminder-processor,
PDF templates, notification_settings) is preserved for easy re-enable.

- Invoice reminders cron route returns 503; settings UI section removed.
- Payslip send route returns 503; original implementation kept as
  _sendPayslipsImpl for future re-enable.
- Push notifications were already extension-disabled, no change needed.

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

* chore: remove Recapt feedback widget

Strips the third-party Recapt SDK and its floating feedback bubble from
the app. The in-app contact form keeps working via the existing email
channel (/api/support/contact). Drops the Recapt entries from the CSP
and the subprocessor list in the privacy policy.

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

* feat: reject meaningless rättelser in correctEntry

Guard against zero-economic-effect corrections in the storno engine:
- Reject when proposed lines net to zero on every account (e.g. 1930
  debit 100 / 1930 credit 100), which would erase the original posting
  without representing any affärshändelse (BFL 5 kap. 5 §).
- Reject when proposed lines are an exact multiset match of the original
  entry — a rättelse must actually change something.

New MeaninglessCorrectionError wired through bookkeepingErrorResponse
(HTTP 400) and the Swedish error translator.

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

* feat: add date-range picker to resultat- and balansrapport

Adds optional from/to date filtering to the four operational financial
reports (resultatrapport, balansrapport, income-statement, balance-sheet)
so users can view a month, quarter, or custom range inside a fiscal year
without leaving the report. Defaults to YTD; "Hela året" preserves the
prior full-period behaviour (URL-identical, cache-stable).

- trial-balance engine accepts optional fromDate/toDate, rolling prior
  in-period activity into IB and clamping period activity to the window
- 12 API routes accept and validate from_date/to_date query params
- ReportDateRange chip picker persists preset per company, only renders
  on the four relevant tabs
- FiscalYearSelector now emits the period object so the range picker
  has bounds without an extra fetch
- PDF/XLSX filenames reflect the chosen range
- Resultatrapport drops the prior-year column when narrowed (full-year
  vs partial-year would mislead)
- 11 new tests (engine + parser); all existing report tests pass

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

* feat: add support for marking journal entries as "no document required"

- Introduced a new sidecar table `journal_entry_no_doc_required` to track entries that do not require separate documentation (e.g., bank fees, interest).
- Implemented API routes for creating and deleting exemptions, including validation and authorization checks.
- Added a toggle component in the UI to allow users to mark entries as exempt, with an optional reason.
- Updated relevant tests to cover the new functionality, including RLS checks and cascading deletes.
- Enhanced existing schemas and types to accommodate the new `vat_amount` field for supplier invoice items.

* fix: address PR review findings on no-doc-required + VAT changes

- pg-real cascade test wraps DELETE in gnubok.allow_delete='true' txn so the
  immutability trigger bypass fires (mirrors delete_last_voucher RPC).
- Clamp supplier-invoice item vat_amount to <= line_total * vat_rate via Zod
  refinement (with 1-öre rounding tolerance) so the manual override can't
  inflate the 2641 debit beyond the statutory ceiling.
- groupVatByRate falls back to line_total * rate when stored vat_amount is 0
  with a positive rate, so legacy/import paths leaving the column at its
  NOT NULL DEFAULT 0 don't silently understate ruta 48.
- ReportDateRange todayIso() and preset endpoints use local date components
  instead of toISOString() (UTC) — fixes the midnight-to-02:00 off-by-one
  that truncated a day from YTD / this-month / this-quarter for Swedish
  users.
- NoDocRequiredToggle restores the previous reason on failed POST/DELETE so
  the rolled-back toggle state stays consistent with the rendered reason.
- Document the company-scoped (not user-scoped) DELETE authorization policy
  on the no-document-required route.

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

---------

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

supabase/migrations/20260527170000_journal_entry_no_doc_required.sql

@@ -0,0 +1,57 @@
+-- =============================================================================
+-- journal_entry_no_doc_required — sidecar metadata for the "Saknade underlag"
+-- list.
+--
+-- Some posted entries legitimately don't have a separate kvitto:
+--   * Bankavgifter (auto-debited fees)
+--   * Räntor (bank interest charges/credits)
+--   * Interna överföringar mellan egna konton
+--   * Skatteinbetalningar till Skatteverket
+--   * Lönebetalningar (the verifikation IS the underlag)
+--
+-- We can't add a column on journal_entries because the
+-- enforce_journal_entry_immutability trigger (migration 17) blocks UPDATE on
+-- posted rows. Sidecar table keeps the verifikation untouched while letting
+-- the bookkeeper record "no underlag needed" as auditable metadata.
+--
+-- Toggleable (no immutability trigger) so users can undo a mis-flag. The
+-- created_by / created_at columns provide the audit trail; the audit_log
+-- trigger captures DELETEs.
+-- =============================================================================
+
+CREATE TABLE public.journal_entry_no_doc_required (
+  journal_entry_id uuid PRIMARY KEY REFERENCES public.journal_entries(id) ON DELETE CASCADE,
+  company_id       uuid NOT NULL REFERENCES public.companies(id) ON DELETE CASCADE,
+  user_id          uuid NOT NULL REFERENCES auth.users(id) ON DELETE RESTRICT,
+  reason           text CHECK (reason IS NULL OR char_length(reason) <= 200),
+  created_at       timestamptz NOT NULL DEFAULT now(),
+  updated_at       timestamptz NOT NULL DEFAULT now()
+);
+
+CREATE INDEX idx_jenodoc_company ON public.journal_entry_no_doc_required(company_id);
+
+ALTER TABLE public.journal_entry_no_doc_required ENABLE ROW LEVEL SECURITY;
+
+-- SELECT: any company member can see exemptions in their companies
+CREATE POLICY "jenodoc_select" ON public.journal_entry_no_doc_required
+  FOR SELECT USING (company_id IN (SELECT public.user_company_ids()));
+
+-- INSERT/UPDATE/DELETE: gated on membership only — viewer guard is enforced
+-- application-side via requireWritePermission() in the API route. This matches
+-- the booking_template_library and similar tables.
+CREATE POLICY "jenodoc_insert" ON public.journal_entry_no_doc_required
+  FOR INSERT WITH CHECK (company_id IN (SELECT public.user_company_ids()));
+
+CREATE POLICY "jenodoc_update" ON public.journal_entry_no_doc_required
+  FOR UPDATE
+  USING (company_id IN (SELECT public.user_company_ids()))
+  WITH CHECK (company_id IN (SELECT public.user_company_ids()));
+
+CREATE POLICY "jenodoc_delete" ON public.journal_entry_no_doc_required
+  FOR DELETE USING (company_id IN (SELECT public.user_company_ids()));
+
+CREATE TRIGGER set_updated_at
+  BEFORE UPDATE ON public.journal_entry_no_doc_required
+  FOR EACH ROW EXECUTE FUNCTION public.update_updated_at_column();
+
+NOTIFY pgrst, 'reload schema';