feat(expenses): repay utlägg from the bank line (#2333)

* feat(expenses): repay utlägg from the bank line

The transfer that repays a person's registered utlägg is now booked from
the bank inbox (or one click on Hem) instead of ahead of it: the payout RPC
takes the unbooked bank transaction, requires an SEK outflow equal to the
claims' total to the öre, posts liability D / 19xx K, marks the claims paid
and links the row in one locked transaction. The same transfer can no
longer be booked twice (once by "Betala ut", once by categorising the row).

- create_expense_payout_batch(..., p_transaction_id): old signature dropped
  so a 6-argument call cannot become ambiguous; refusals TX_NOT_FOUND,
  TX_ALREADY_BOOKED, TX_CURRENCY, TX_AMOUNT_MISMATCH
- POST /api/transactions/[id]/match-expense-payout { claim_ids }
- lib/expenses/expense-payout-candidates: pure per-person grouping and
  outflow pairing (one person per amount; shared totals are skipped)
- Hem suggested matches gain kind 'expense_payout'; the inbox row gets a
  primary "Bokför återbetalning av utlägg till {name}" and a two-leg confirm
- PAYOUT_ERROR_MESSAGES shared by both payout routes

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01P8YsvPqjfGxGZUkGeBVUWQ

* feat(expenses): close the utlägg gaps: claim picker, foreign VAT, enskild firma

- "Matcha mot utlägg" in the inbox row menu: pick the person and the
  receipts a transfer covers when the exact-amount pairing missed it. The
  picked sum must equal the row to the öre; the same RPC books it.
- A foreign receipt defaults VAT to 0 in the Underlag dialog with a note:
  foreign VAT is not deductible on 2641.
- Enskild firma: a claim on 2018 is egen insättning, not a debt. Excluded
  from Att göra, the attention resource, suggestions and the picker; a
  payout for it debits 2013 (eget uttag), never 2018. Copy in the pane and
  the dialog says so.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01P8YsvPqjfGxGZUkGeBVUWQ

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>

components/extensions/general/InvoiceInboxWorkspace.tsx

@@ -3116,15 +3116,20 @@ export function PayerChoiceSelect({
   accountingMethod: AccountingMethod
 }) {
   const t = useTranslations('inbox_workspace')
+  // An enskild firma owner makes an egen insättning, not a loan to the
+  // company: no debt, nothing to pay out, so the help line says so.
+  const isEf = useCompanyOptional()?.company?.entity_type === 'enskild_firma'
   // Företaget carries no help line: the button under it ("Matcha mot
   // transaktion") already says what happens. The other answers name the
   // liability the company takes on, which is the consequence worth reading.
   const helpKey = (choice: PayerChoice): string | null =>
     choice === 'company'
       ? null
-      : choice === 'unpaid' && accountingMethod === 'cash'
-        ? 'payer_help_unpaid_cash'
-        : `payer_help_${choice}`
+      : choice === 'owner' && isEf
+        ? 'payer_help_owner_ef'
+        : choice === 'unpaid' && accountingMethod === 'cash'
+          ? 'payer_help_unpaid_cash'
+          : `payer_help_${choice}`
   const selectedHelp = helpKey(value)
   return (
     <div className="space-y-1.5">

components/extensions/general/RegisterExpenseDialog.tsx

@@ -103,6 +103,11 @@ export default function RegisterExpenseDialog({ open, onOpenChange, item, payer,
   const [employeesLoaded, setEmployeesLoaded] = useState(false)
   const [isSubmitting, setIsSubmitting] = useState(false)
   const currency = (data?.invoice?.currency ?? 'SEK').toUpperCase()
+  // A foreign receipt carries VAT the company cannot deduct on 2641: the whole
+  // amount is cost. The wizard asked for the seller's country; here the
+  // currency is the signal, and the note under the preview says so.
+  const isForeign = currency !== 'SEK'
+  const isEf = entityType === 'enskild_firma'
 
   // Reset per open so a previous underlag's numbers never carry over.
   useEffect(() => {
@@ -112,10 +117,10 @@ export default function RegisterExpenseDialog({ open, onOpenChange, item, payer,
     const total = data?.totals?.total
     const vat = data?.totals?.vatAmount
     setAmountInput(total != null && total > 0 ? String(roundOre(total)).replace('.', ',') : '')
-    setVatInput(vat != null && vat > 0 ? String(roundOre(vat)).replace('.', ',') : '0')
+    setVatInput(!isForeign && vat != null && vat > 0 ? String(roundOre(vat)).replace('.', ',') : '0')
     setExpenseAccount('')
     setEmployeeId('')
-  }, [open, item.id, data])
+  }, [open, item.id, data, isForeign])
 
   useEffect(() => {
     if (!open || payer !== 'employee' || employeesLoaded) return
@@ -221,7 +226,9 @@ export default function RegisterExpenseDialog({ open, onOpenChange, item, payer,
           <DialogTitle>{t('expense_dialog_title')}</DialogTitle>
           <DialogDescription>
             {payer === 'owner'
-              ? t('expense_dialog_help_owner', { account: liabilityAccount })
+              ? isEf
+                ? t('expense_dialog_help_owner_ef')
+                : t('expense_dialog_help_owner', { account: liabilityAccount })
               : t('expense_dialog_help_employee')}
           </DialogDescription>
         </DialogHeader>
@@ -321,10 +328,12 @@ export default function RegisterExpenseDialog({ open, onOpenChange, item, payer,
                 {vatAmount > 0 ? ` · 2641 D ${formatCurrency(vatAmount, currency)}` : ''}
                 {` · ${liabilityAccount} K ${formatCurrency(amount, currency)}`}
               </p>
-              {claimantName && (
-                <p>{t('expense_outcome_att_gora', { name: claimantName })}</p>
+              {payer === 'owner' && isEf ? (
+                <p>{t('expense_outcome_ef')}</p>
+              ) : (
+                claimantName && <p>{t('expense_outcome_att_gora', { name: claimantName })}</p>
               )}
-              {currency !== 'SEK' && <p>{t('expense_fx_note')}</p>}
+              {isForeign && <p>{t('expense_fx_note')}</p>}
             </div>
           )}
         </div>