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/settings/InvoiceSettingsForm.tsx

@@ -50,6 +50,22 @@ export function InvoiceSettingsForm({ settings }: InvoiceSettingsFormProps) {
         </div>
       </div>
 
+      <div className="space-y-2">
+        <Label htmlFor="next_arrival_number">{t('arrival_start_label')}</Label>
+        <div className="grid grid-cols-1 sm:grid-cols-3 gap-4">
+          <Input
+            id="next_arrival_number"
+            name="next_arrival_number"
+            type="number"
+            min="1"
+            defaultValue={settings.next_arrival_number || 1}
+          />
+        </div>
+        <p className="text-xs text-muted-foreground">
+          {t('arrival_start_help')}
+        </p>
+      </div>
+
       <div className="space-y-2">
         <Label htmlFor="invoice_default_notes">{t('default_notes_label')}</Label>
         <Textarea

components/settings/sections/InvoicingSettingsContent.tsx

@@ -45,6 +45,7 @@ export function InvoicingSettingsContent() {
       swish: normaliseSwish(formData.get('swish') as string) || null,
       invoice_prefix: (formData.get('invoice_prefix') as string) || null,
       next_invoice_number: parseInt(formData.get('next_invoice_number') as string) || 1,
+      next_arrival_number: parseInt(formData.get('next_arrival_number') as string) || 1,
       invoice_default_days: parseInt(formData.get('invoice_default_days') as string) || 30,
       invoice_default_notes: (formData.get('invoice_default_notes') as string) || null,
       default_our_reference: (formData.get('default_our_reference') as string) || null,