fix: Swedish VAT/SIE compliance, storno hardening, document integrity (#209)

* feat: add INK2 declaration improvements, invoice delivery date, and Swedish compliance skills

Expand INK2 engine with full INK2S/INK2R support and improved SRU generation.
Add delivery_date field to invoices and corresponding PDF/migration support.
Add Claude skills for Swedish asset accounting, invoice compliance, SIE import/export, SRU filing, and tax planning.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: address PR review — map BAS 4500–4899, strip CRLF in SRU, document P3

- Map BAS accounts 4500–4599 (legoarbeten), 4700–4899 (diverse
  varuinköpskostnader) to SRU 7512 so they are not silently dropped
  from INK2R declarations
- Strip \r\n in sanitizeString to prevent CRLF injection in SRU fields
- Document P3 period suffix limitation for brutet räkenskapsår

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: correct BAS 4500-4599, 4700-4899 mapping from 7512 to 7511

Per the official BAS-to-SRU mapping, these account ranges are cost of
goods (legoarbeten, inkurans, svinn) and belong under 7511 (Råvaror
och förnödenheter), not 7512 (Handelsvaror). 7512 remains 4600-4699.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: Swedish VAT compliance — representation VAT, domestic RC, full BAS 26xx mapping, SIE encoding

- Representation expenses now default to reduced_12 VAT (ML 13 kap 24-25 §§);
  income tax deduction was abolished 2017 but VAT deduction at 12% remains
- Domestic reverse charge (byggtjänster etc.) uses 2647 instead of 2645,
  with distinct line descriptions for Swedish vs EU/non-EU RC
- VAT declaration maps all BAS 26xx variant accounts (egna uttag 2612/2622/2632,
  uthyrning 2613/2623/2633, VMB 2616/2626/2636, import 2615/2625/2635,
  domestic RC 2647, frivillig skattskyldighet 2642) and revenue variants
  (3108/3105/3004/3100) to correct momsdeklaration rutor
- SIE parser: remove unreliable #FORMAT PC8 encoding detection (most software
  exports UTF-8 with PC8 header), parse #FLAGGA for import-already-done warning,
  default SIE type to 1 when absent, fix RTRANS/BTRANS documentation
- SIE export: add #RAR -1 (previous fiscal year), fix UB = IB + movements
- Error messages: add pattern matching for locked period trigger errors

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: address Greptile review — update ruta49 JSDoc, use null sentinel in error map

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: harden storno CAS guard, document integrity, and BFNAR archive compliance

- Storno: defer original→reversed until both entries succeed, add CAS guard
  for concurrent reversals, use cancelEntry() instead of delete
- Document: add document.accessed event, enrich archive manifest with metadata,
  add BFNAR 2013:2 systemdokumentation to full archive export
- Verify cron: run daily, configurable batch size, include company_id in audit
- Migrations: integrity audit actions, document version chain, metadata
  immutability, audit deletions, fix immutability for posted/cancelled

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: address Greptile review — allow is_current_version in immutability trigger, log cancelEntry errors

- Remove is_current_version from blocked fields in enforce_document_metadata_immutability
  trigger so create_document_version RPC can supersede documents linked to posted entries
- Add error logging to cancelEntry for observability on cleanup failures

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

app/api/documents/[id]/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { ensureInitialized } from '@/lib/init'
 import { requireCompanyId } from '@/lib/company/context'
+import { eventBus } from '@/lib/events'
 
 ensureInitialized()
 
@@ -49,6 +50,15 @@ export async function GET(
     )
   }
 
+  await eventBus.emit({
+    type: 'document.accessed',
+    payload: {
+      document: { id: doc.id, file_name: doc.file_name },
+      userId: user.id,
+      companyId,
+    },
+  })
+
   return NextResponse.json({
     data: {
       ...doc,

app/api/documents/verify/cron/route.ts

@@ -31,10 +31,10 @@ export async function GET(request: Request) {
   // Fetch up to 100 current-version documents, prioritizing unchecked/oldest
   const { data: documents, error: fetchError } = await supabase
     .from('document_attachments')
-    .select('id, user_id, storage_path, sha256_hash, file_name')
+    .select('id, user_id, company_id, storage_path, sha256_hash, file_name')
     .eq('is_current_version', true)
     .order('last_integrity_check_at', { ascending: true, nullsFirst: true })
-    .limit(100)
+    .limit(parseInt(process.env.DOCUMENT_VERIFY_BATCH_SIZE || '500', 10))
 
   if (fetchError) {
     console.error('[doc-verify-cron] Failed to fetch documents:', fetchError)
@@ -80,6 +80,7 @@ export async function GET(request: Request) {
         // Log integrity failure to audit_log
         await supabase.from('audit_log').insert({
           user_id: doc.user_id,
+          company_id: doc.company_id,
           action: 'INTEGRITY_FAILURE',
           table_name: 'document_attachments',
           record_id: doc.id,