Fix/dependabot cus feedback (#946)

* feat(bookkeeping): per-account default VAT, oresavrundning momsfri

Add a per-account "Standard moms" setting to the chart of accounts and use
it to auto-fill the moms on a leverantorsfaktura-rad when that konto is
picked. Oresavrundning (3740) ships as "Ingen moms", so a rounding line no
longer inherits the 25 % rad-default and skews the moms.

- chart_of_accounts.default_vat_rate (0/0.06/0.12/0.25, CHECK-constrained)
- BEFORE INSERT trigger ships 3740 momsfri on every insert path; backfills
  existing 3740 rows
- kontoplan editor: dead free-text momskod replaced with a Standard moms select
- supplier-invoice rad auto-fills the rate from the konto default

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(supplier-invoices): configurable start number for the ankomstnummer series

Add a company_settings.next_arrival_number start floor so a company can continue its leverantorsfaktura numbering from a previous system (e.g. Fortnox) instead of restarting the ankomstnummer at 1. get_next_arrival_number now floors the series via GREATEST(MAX(arrival_number)+1, next_arrival_number), so the floor can never move the series backwards or collide with the (company_id, arrival_number) unique index.

The RPC is hardened while rewritten: SET search_path to empty, schema-qualified refs, and an auth.uid() membership check matching generate_invoice_number.

Includes the settings UI field, sv/en strings, migration, and pg-real coverage. The CompanySettings type and Zod schema field for this feature landed earlier in 1bf3b641 (swept into the per-account VAT commit).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(dependabot): reduce open pull requests limit and group updates for better management

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

components/bookkeeping/AddAccountDialog.tsx

@@ -37,7 +37,9 @@ export function AddAccountDialog({
   const [accountNumber, setAccountNumber] = useState('')
   const [accountName, setAccountName] = useState('')
   const [description, setDescription] = useState('')
-  const [defaultVatCode, setDefaultVatCode] = useState('')
+  // "Standard moms": the moms-sats a booking line defaults to when this konto is
+  // picked. 'none' = no default. SelectItem values are stringified decimals.
+  const [defaultVatRate, setDefaultVatRate] = useState('none')
   const [sruCode, setSruCode] = useState('')
   const [normalBalance, setNormalBalance] = useState<'debit' | 'credit'>('debit')
   const [isSaving, setIsSaving] = useState(false)
@@ -84,7 +86,7 @@ export function AddAccountDialog({
           account_type: derived?.account_type || 'expense',
           normal_balance: normalBalance,
           description: description || null,
-          default_vat_code: defaultVatCode || null,
+          default_vat_rate: defaultVatRate === 'none' ? null : parseFloat(defaultVatRate),
           sru_code: sruCode || null,
         }),
       })
@@ -100,7 +102,7 @@ export function AddAccountDialog({
       setAccountNumber('')
       setAccountName('')
       setDescription('')
-      setDefaultVatCode('')
+      setDefaultVatRate('none')
       setSruCode('')
       onCreated(createdAccount)
       onOpenChange(false)
@@ -197,12 +199,19 @@ export function AddAccountDialog({
 
           <div className="grid grid-cols-2 gap-4">
             <div className="space-y-2">
-              <Label>Momskod <span className="text-muted-foreground">(valfritt)</span></Label>
-              <Input
-                value={defaultVatCode}
-                onChange={(e) => setDefaultVatCode(e.target.value)}
-                placeholder="T.ex. MP1"
-              />
+              <Label>Standard moms <span className="text-muted-foreground">(valfritt)</span></Label>
+              <Select value={defaultVatRate} onValueChange={setDefaultVatRate}>
+                <SelectTrigger>
+                  <SelectValue />
+                </SelectTrigger>
+                <SelectContent>
+                  <SelectItem value="none">Ingen standard</SelectItem>
+                  <SelectItem value="0">Ingen moms</SelectItem>
+                  <SelectItem value="0.25">25 %</SelectItem>
+                  <SelectItem value="0.12">12 %</SelectItem>
+                  <SelectItem value="0.06">6 %</SelectItem>
+                </SelectContent>
+              </Select>
             </div>
             <div className="space-y-2">
               <Label>SRU-kod <span className="text-muted-foreground">(valfritt)</span></Label>