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>

lib/api/__tests__/schemas.test.ts

@@ -1175,6 +1175,20 @@ describe('UpdateSettingsSchema', () => {
     expect(result.success).toBe(true)
   })
 
+  it('accepts a positive next_arrival_number (supplier-invoice start floor)', () => {
+    const result = UpdateSettingsSchema.safeParse({ next_arrival_number: 248 })
+    expect(result.success).toBe(true)
+    if (result.success) {
+      expect(result.data.next_arrival_number).toBe(248)
+    }
+  })
+
+  it('rejects a non-positive next_arrival_number', () => {
+    expect(UpdateSettingsSchema.safeParse({ next_arrival_number: 0 }).success).toBe(false)
+    expect(UpdateSettingsSchema.safeParse({ next_arrival_number: -5 }).success).toBe(false)
+    expect(UpdateSettingsSchema.safeParse({ next_arrival_number: 1.5 }).success).toBe(false)
+  })
+
   it('accepts vat_registered: true with required vat_number and moms_period', () => {
     const result = UpdateSettingsSchema.safeParse({
       vat_registered: true,
@@ -2030,6 +2044,25 @@ describe('UpdateAccountSchema', () => {
     const result = UpdateAccountSchema.safeParse({ is_active: 'yes' })
     expect(result.success).toBe(false)
   })
+
+  it('accepts a valid default_vat_rate (0/0.06/0.12/0.25/null)', () => {
+    expect(UpdateAccountSchema.safeParse({ default_vat_rate: 0 }).success).toBe(true)
+    expect(UpdateAccountSchema.safeParse({ default_vat_rate: 0.06 }).success).toBe(true)
+    expect(UpdateAccountSchema.safeParse({ default_vat_rate: 0.12 }).success).toBe(true)
+    expect(UpdateAccountSchema.safeParse({ default_vat_rate: 0.25 }).success).toBe(true)
+    expect(UpdateAccountSchema.safeParse({ default_vat_rate: null }).success).toBe(true)
+  })
+
+  it('rejects a default_vat_rate outside the allowed set', () => {
+    expect(UpdateAccountSchema.safeParse({ default_vat_rate: 0.2 }).success).toBe(false)
+    expect(CreateAccountSchema.safeParse({
+      account_number: '3740',
+      account_name: 'Öres- och kronutjämning',
+      account_type: 'revenue',
+      normal_balance: 'debit',
+      default_vat_rate: 0.5,
+    }).success).toBe(false)
+  })
 })
 
 // ============================================================