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>

messages/en.json

@@ -1340,6 +1340,8 @@
     "prefix_label": "Invoice prefix",
     "prefix_placeholder": "e.g. F-",
     "next_number_label": "Next invoice number",
+    "arrival_start_label": "Supplier invoice start number",
+    "arrival_start_help": "The arrival number (ankomstnummer) your first supplier invoice gets. Set it once to continue the series from a previous system such as Fortnox. After that it increments automatically.",
     "default_days_label": "Payment terms (days)",
     "default_notes_label": "Default invoice text",
     "default_notes_placeholder": "E.g. payment terms, delivery info...",

messages/sv.json

@@ -1340,6 +1340,8 @@
     "prefix_label": "Fakturaprefix",
     "prefix_placeholder": "t.ex. F-",
     "next_number_label": "Nästa fakturanummer",
+    "arrival_start_label": "Startnummer för leverantörsfakturor",
+    "arrival_start_help": "Ankomstnumret som din första leverantörsfaktura får. Sätt det en gång för att fortsätta serien från ett tidigare system, till exempel Fortnox. Därefter räknas numret upp automatiskt.",
     "default_days_label": "Betalningsvillkor (dagar)",
     "default_notes_label": "Standardtext på fakturor",
     "default_notes_placeholder": "T.ex. betalningsvillkor, leveransinfo...",