From bbb82866ee8941f0e041a8068e67b7abfc82b6af Mon Sep 17 00:00:00 2001
From: Jakob Wennberg <jakob.wennberg@gmail.com>
Date: Mon, 23 Feb 2026 20:38:44 +0100
Subject: [PATCH] feat: add 4 new Swedish bank CSV parsers and improve
 transaction categorization
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

Add auto-detecting CSV parsers for Länsförsäkringar, ICA Banken, Skandia,
and Lunar. Refine SEB detection to avoid false matches. Update bank file
upload UI with new bank options and export instructions. Include booking
templates, improved AI categorization, and transaction review enhancements.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/(dashboard)/transactions/page.tsx         |   13 +-
 app/api/transactions/[id]/categorize/route.ts |   41 +-
 .../transactions/suggest-categories/route.ts  |   16 +-
 components/import/BankFileUploadStep.tsx      |   32 +
 .../transactions/BatchCategorySelector.tsx    |    9 +
 components/transactions/QuickReviewDialog.tsx |   80 +-
 .../transactions/SwipeCategorizationView.tsx  |   82 +-
 components/transactions/transaction-types.ts  |    3 +-
 .../general/ai-categorization/categorizer.ts  |   35 +-
 lib/api/__tests__/schemas.test.ts             |   11 +-
 lib/api/schemas.ts                            |   13 +-
 .../__tests__/booking-templates.test.ts       |  416 +++
 lib/bookkeeping/booking-templates.ts          | 2624 +++++++++++++++++
 lib/bookkeeping/mapping-engine.ts             |   34 +-
 lib/import/bank-file/__tests__/parser.test.ts |  297 +-
 lib/import/bank-file/formats/ica-banken.ts    |  187 ++
 .../bank-file/formats/lansforsakringar.ts     |  168 ++
 lib/import/bank-file/formats/lunar.ts         |  142 +
 lib/import/bank-file/formats/seb.ts           |    6 +-
 lib/import/bank-file/formats/skandia.ts       |  148 +
 lib/import/bank-file/parser.ts                |    9 +
 lib/import/bank-file/types.ts                 |    4 +
 lib/transactions/category-suggestions.ts      |   43 +-
 types/index.ts                                |    1 +
 24 files changed, 4366 insertions(+), 48 deletions(-)
 create mode 100644 lib/bookkeeping/__tests__/booking-templates.test.ts
 create mode 100644 lib/bookkeeping/booking-templates.ts
 create mode 100644 lib/import/bank-file/formats/ica-banken.ts
 create mode 100644 lib/import/bank-file/formats/lansforsakringar.ts
 create mode 100644 lib/import/bank-file/formats/lunar.ts
 create mode 100644 lib/import/bank-file/formats/skandia.ts

diff --git a/app/(dashboard)/transactions/page.tsx b/app/(dashboard)/transactions/page.tsx
index 36c8274f..5bba42f0 100644
--- a/app/(dashboard)/transactions/page.tsx
+++ b/app/(dashboard)/transactions/page.tsx
@@ -185,7 +185,7 @@ export default function TransactionsPage() {
       if (!response.ok) {
         toast({ title: 'Fel', description: result.error || 'Kunde inte uppdatera transaktion', variant: 'destructive' })
         setProcessingId(null)
-        return false
+        return null
       }
 
       // Mark as exiting for animation, then update state
@@ -217,11 +217,11 @@ export default function TransactionsPage() {
         setProcessingId(null)
       }, 350)
 
-      return true
+      return result.journal_entry_id || null
     } catch {
       toast({ title: 'Fel', description: 'Något gick fel vid bokföring', variant: 'destructive' })
       setProcessingId(null)
-      return false
+      return null
     }
   }
 
@@ -458,13 +458,14 @@ export default function TransactionsPage() {
     category: TransactionCategory,
     vatTreatment: VatTreatment | undefined,
     accountOverride: string | undefined
-  ) {
-    const success = await handleCategorize(id, true, category, vatTreatment, accountOverride)
-    if (success) {
+  ): Promise<string | null> {
+    const journalEntryId = await handleCategorize(id, true, category, vatTreatment, accountOverride)
+    if (journalEntryId) {
       setQuickReviewOpen(false)
       setQuickReviewTransaction(null)
       setQuickReviewCategory(null)
     }
+    return journalEntryId
   }
 
   // Swipe view
diff --git a/app/api/transactions/[id]/categorize/route.ts b/app/api/transactions/[id]/categorize/route.ts
index db27329e..128151dc 100644
--- a/app/api/transactions/[id]/categorize/route.ts
+++ b/app/api/transactions/[id]/categorize/route.ts
@@ -3,6 +3,7 @@ import { NextResponse } from 'next/server'
 import { eventBus } from '@/lib/events'
 import { ensureInitialized } from '@/lib/init'
 import { buildMappingResultFromCategory } from '@/lib/bookkeeping/category-mapping'
+import { getTemplateById, buildMappingResultFromTemplate } from '@/lib/bookkeeping/booking-templates'
 import { createTransactionJournalEntry } from '@/lib/bookkeeping/transaction-entries'
 import { saveUserMappingRule } from '@/lib/bookkeeping/mapping-engine'
 import { validateBody } from '@/lib/api/validate'
@@ -153,18 +154,36 @@ export async function POST(
   const fiscalYearStartMonth: number = settings?.fiscal_year_start_month ?? 1
 
   // Determine the category to use
-  const finalCategory: TransactionCategory = is_business
-    ? (category || 'uncategorized')
-    : 'private'
+  let finalCategory: TransactionCategory
+  if (body.template_id) {
+    const template = getTemplateById(body.template_id)
+    if (template) {
+      finalCategory = is_business ? template.fallback_category : 'private'
+    } else {
+      return NextResponse.json({ error: 'Invalid template_id' }, { status: 400 })
+    }
+  } else {
+    finalCategory = is_business ? (category || 'uncategorized') : 'private'
+  }
 
-  // Build mapping result from category
-  const mappingResult = buildMappingResultFromCategory(
-    finalCategory,
-    transaction as Transaction,
-    is_business,
-    entityType,
-    body.vat_treatment
-  )
+  // Build mapping result from template or category
+  let mappingResult
+  if (body.template_id) {
+    const template = getTemplateById(body.template_id)!
+    mappingResult = buildMappingResultFromTemplate(
+      template,
+      transaction as Transaction,
+      entityType
+    )
+  } else {
+    mappingResult = buildMappingResultFromCategory(
+      finalCategory,
+      transaction as Transaction,
+      is_business,
+      entityType,
+      body.vat_treatment
+    )
+  }
 
   // Apply account override if provided (only for business transactions)
   if (is_business && body.account_override) {
diff --git a/app/api/transactions/suggest-categories/route.ts b/app/api/transactions/suggest-categories/route.ts
index a4773834..5f2e219a 100644
--- a/app/api/transactions/suggest-categories/route.ts
+++ b/app/api/transactions/suggest-categories/route.ts
@@ -1,7 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
-import { getSuggestedCategories, mergeAiSuggestions, type SuggestedCategory } from '@/lib/transactions/category-suggestions'
-import type { Transaction, TransactionCategory } from '@/types'
+import { getSuggestedCategories, mergeAiSuggestions, getSuggestedTemplates, type SuggestedCategory, type SuggestedTemplate } from '@/lib/transactions/category-suggestions'
+import type { Transaction, TransactionCategory, EntityType } from '@/types'
 
 /**
  * POST /api/transactions/suggest-categories
@@ -78,8 +78,17 @@ export async function POST(request: Request) {
     }
   }
 
+  // Fetch entity type for template matching
+  const { data: settings } = await supabase
+    .from('company_settings')
+    .select('entity_type')
+    .eq('user_id', user.id)
+    .single()
+  const entityType = (settings?.entity_type as EntityType) || undefined
+
   // Generate suggestions for each transaction
   const suggestions: Record<string, SuggestedCategory[]> = {}
+  const template_suggestions: Record<string, SuggestedTemplate[]> = {}
 
   for (const tx of transactions) {
     let result = getSuggestedCategories(
@@ -95,7 +104,8 @@ export async function POST(request: Request) {
     }
 
     suggestions[tx.id] = result
+    template_suggestions[tx.id] = getSuggestedTemplates(tx as Transaction, entityType)
   }
 
-  return NextResponse.json({ suggestions })
+  return NextResponse.json({ suggestions, template_suggestions })
 }
diff --git a/components/import/BankFileUploadStep.tsx b/components/import/BankFileUploadStep.tsx
index d81550b2..5cc7b81e 100644
--- a/components/import/BankFileUploadStep.tsx
+++ b/components/import/BankFileUploadStep.tsx
@@ -27,6 +27,10 @@ const FORMAT_NAMES: Record<string, string> = {
   seb: 'SEB',
   swedbank: 'Swedbank',
   handelsbanken: 'Handelsbanken',
+  lansforsakringar: 'Länsförsäkringar',
+  ica_banken: 'ICA Banken',
+  skandia: 'Skandia',
+  lunar: 'Lunar',
   generic_csv: 'CSV (manuell mappning)',
   camt053: 'ISO 20022 camt.053',
 }
@@ -122,6 +126,10 @@ export default function BankFileUploadStep({
                 <SelectItem value="seb">SEB</SelectItem>
                 <SelectItem value="swedbank">Swedbank</SelectItem>
                 <SelectItem value="handelsbanken">Handelsbanken</SelectItem>
+                <SelectItem value="lansforsakringar">Länsförsäkringar</SelectItem>
+                <SelectItem value="ica_banken">ICA Banken</SelectItem>
+                <SelectItem value="skandia">Skandia</SelectItem>
+                <SelectItem value="lunar">Lunar</SelectItem>
                 <SelectItem value="camt053">ISO 20022 camt.053 (XML)</SelectItem>
                 <SelectItem value="generic_csv">Annan CSV (manuell mappning)</SelectItem>
               </SelectContent>
@@ -229,6 +237,30 @@ export default function BankFileUploadStep({
               Logga in → Konton → Transaktioner → Ladda ner (CSV)
             </p>
           </div>
+          <div>
+            <p className="font-medium">Länsförsäkringar</p>
+            <p className="text-muted-foreground">
+              Logga in → Konton → Kontoutdrag → Exportera (CSV)
+            </p>
+          </div>
+          <div>
+            <p className="font-medium">ICA Banken</p>
+            <p className="text-muted-foreground">
+              Logga in → Konton → Transaktioner → Exportera till fil (CSV)
+            </p>
+          </div>
+          <div>
+            <p className="font-medium">Skandia</p>
+            <p className="text-muted-foreground">
+              Logga in → Konton → Transaktioner → Exportera (CSV)
+            </p>
+          </div>
+          <div>
+            <p className="font-medium">Lunar</p>
+            <p className="text-muted-foreground">
+              Logga in → Konto → Transaktioner → Exportera (CSV)
+            </p>
+          </div>
         </CardContent>
       </Card>
     </div>
diff --git a/components/transactions/BatchCategorySelector.tsx b/components/transactions/BatchCategorySelector.tsx
index 9ffa5159..e7c52f30 100644
--- a/components/transactions/BatchCategorySelector.tsx
+++ b/components/transactions/BatchCategorySelector.tsx
@@ -4,6 +4,7 @@ import { useState } from 'react'
 import { Button } from '@/components/ui/button'
 import { Dialog, DialogContent, DialogHeader, DialogTitle, DialogDescription } from '@/components/ui/dialog'
 import { Progress } from '@/components/ui/progress'
+import { Paperclip } from 'lucide-react'
 import VatTreatmentSelect from './VatTreatmentSelect'
 import { EXPENSE_CATEGORIES, INCOME_CATEGORIES } from './transaction-types'
 import type { TransactionCategory, VatTreatment } from '@/types'
@@ -59,6 +60,14 @@ export default function BatchCategorySelector({
           </div>
         ) : (
           <div className="space-y-4 py-2">
+            {/* Underlag reminder */}
+            <div className="flex items-start gap-2 rounded-lg bg-amber-50 dark:bg-amber-950/30 border border-amber-200 dark:border-amber-800 p-3">
+              <Paperclip className="h-4 w-4 text-amber-600 dark:text-amber-400 mt-0.5 shrink-0" />
+              <p className="text-xs text-amber-800 dark:text-amber-300">
+                Underlag behover bifogas separat for varje transaktion efter bokforing.
+              </p>
+            </div>
+
             <div>
               <h4 className="text-sm font-medium text-muted-foreground mb-2">Momsbehandling</h4>
               <VatTreatmentSelect
diff --git a/components/transactions/QuickReviewDialog.tsx b/components/transactions/QuickReviewDialog.tsx
index a33ce900..86d0872b 100644
--- a/components/transactions/QuickReviewDialog.tsx
+++ b/components/transactions/QuickReviewDialog.tsx
@@ -4,10 +4,13 @@ import { useState, useEffect, useCallback } from 'react'
 import { Button } from '@/components/ui/button'
 import { Badge } from '@/components/ui/badge'
 import { Dialog, DialogContent, DialogHeader, DialogTitle, DialogDescription } from '@/components/ui/dialog'
+import { useToast } from '@/components/ui/use-toast'
 import { formatCurrency, formatDate } from '@/lib/utils'
-import { ArrowUpRight, ArrowDownRight, Check } from 'lucide-react'
+import { ArrowUpRight, ArrowDownRight, Check, Paperclip, ChevronDown, ChevronUp } from 'lucide-react'
 import { getDefaultAccountForCategory } from '@/lib/bookkeeping/category-mapping'
 import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
+import DocumentUploadZone from '@/components/bookkeeping/DocumentUploadZone'
+import type { UploadedFile } from '@/components/bookkeeping/DocumentUploadZone'
 import VatTreatmentSelect from './VatTreatmentSelect'
 import type { TransactionWithInvoice } from './transaction-types'
 import type { TransactionCategory, VatTreatment, BASAccount } from '@/types'
@@ -25,7 +28,7 @@ interface QuickReviewDialogProps {
     category: TransactionCategory,
     vatTreatment: VatTreatment | undefined,
     accountOverride: string | undefined
-  ) => Promise<void>
+  ) => Promise<string | null>
 }
 
 export default function QuickReviewDialog({
@@ -38,11 +41,14 @@ export default function QuickReviewDialog({
   defaultVat,
   onConfirm,
 }: QuickReviewDialogProps) {
+  const { toast } = useToast()
   const [accountOverride, setAccountOverride] = useState(defaultAccount)
   const [vatTreatment, setVatTreatment] = useState<VatTreatment | 'none'>(defaultVat)
   const [accounts, setAccounts] = useState<BASAccount[]>([])
   const [isProcessing, setIsProcessing] = useState(false)
   const [error, setError] = useState<string | null>(null)
+  const [uploadedFiles, setUploadedFiles] = useState<UploadedFile[]>([])
+  const [showUploadZone, setShowUploadZone] = useState(false)
 
   // Handle account changes — clear VAT for liability/equity accounts (class 2)
   const handleAccountChange = useCallback((account: string) => {
@@ -85,7 +91,34 @@ export default function QuickReviewDialog({
         ? accountOverride
         : undefined
 
-      await onConfirm(transaction.id, category, resolvedVat, override)
+      const journalEntryId = await onConfirm(transaction.id, category, resolvedVat, override)
+
+      // Link uploaded documents to the journal entry
+      if (journalEntryId && uploadedFiles.length > 0) {
+        const filesToLink = uploadedFiles.filter((f) => f.status === 'uploaded' && f.id)
+        let linkFailCount = 0
+        for (const file of filesToLink) {
+          try {
+            await fetch(`/api/documents/${file.id}/link`, {
+              method: 'POST',
+              headers: { 'Content-Type': 'application/json' },
+              body: JSON.stringify({ journal_entry_id: journalEntryId }),
+            })
+          } catch {
+            linkFailCount++
+          }
+        }
+        if (linkFailCount > 0) {
+          toast({
+            title: 'Underlag kunde inte bifogas',
+            description: `${linkFailCount} fil(er) kunde inte lankas till verifikationen.`,
+            variant: 'destructive',
+          })
+        }
+      }
+
+      setUploadedFiles([])
+      setShowUploadZone(false)
     } catch {
       setError('Ett fel uppstod vid bokföring.')
       setIsProcessing(false)
@@ -93,7 +126,13 @@ export default function QuickReviewDialog({
   }
 
   return (
-    <Dialog open={open} onOpenChange={isProcessing ? undefined : onOpenChange}>
+    <Dialog open={open} onOpenChange={isProcessing ? undefined : (o) => {
+      if (!o) {
+        setUploadedFiles([])
+        setShowUploadZone(false)
+      }
+      onOpenChange(o)
+    }}>
       <DialogContent className="max-w-md">
         <DialogHeader>
           <DialogTitle>Granska bokföring</DialogTitle>
@@ -164,6 +203,39 @@ export default function QuickReviewDialog({
           </div>
         </div>
 
+        {/* Document upload */}
+        <div className="rounded-lg border">
+          <button
+            type="button"
+            onClick={() => setShowUploadZone(!showUploadZone)}
+            className="flex items-center justify-between w-full px-3 py-2.5 text-sm hover:bg-muted/50 transition-colors"
+          >
+            <div className="flex items-center gap-2">
+              <Paperclip className="h-4 w-4 text-muted-foreground" />
+              <span className="font-medium">Underlag</span>
+              {uploadedFiles.filter((f) => f.status === 'uploaded').length > 0 && (
+                <span className="text-xs text-muted-foreground">
+                  {uploadedFiles.filter((f) => f.status === 'uploaded').length} bifogade
+                </span>
+              )}
+            </div>
+            {showUploadZone ? (
+              <ChevronUp className="h-4 w-4 text-muted-foreground" />
+            ) : (
+              <ChevronDown className="h-4 w-4 text-muted-foreground" />
+            )}
+          </button>
+          {showUploadZone && (
+            <div className="px-3 pb-3">
+              <DocumentUploadZone
+                files={uploadedFiles}
+                onFilesChange={setUploadedFiles}
+                compact
+              />
+            </div>
+          )}
+        </div>
+
         {error && (
           <div className="p-3 rounded-lg bg-destructive/10 text-destructive text-sm">
             {error}
diff --git a/components/transactions/SwipeCategorizationView.tsx b/components/transactions/SwipeCategorizationView.tsx
index 7bc7508b..9db0c5d8 100644
--- a/components/transactions/SwipeCategorizationView.tsx
+++ b/components/transactions/SwipeCategorizationView.tsx
@@ -5,12 +5,15 @@ import { motion, useMotionValue, useTransform, AnimatePresence, type PanInfo } f
 import { Card, CardContent, CardHeader } from '@/components/ui/card'
 import { Button } from '@/components/ui/button'
 import { Badge } from '@/components/ui/badge'
+import { useToast } from '@/components/ui/use-toast'
 import VatTreatmentSelect from './VatTreatmentSelect'
 import { formatCurrency, formatDate } from '@/lib/utils'
 import { checkExpenseWarnings } from '@/lib/tax/expense-warnings'
 import { getDefaultAccountForCategory, getDefaultVatTreatmentForCategory } from '@/lib/bookkeeping/category-mapping'
 import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
-import { X, ArrowLeft, ArrowRight, Building, AlertTriangle, Check, FileText, Link2, Receipt as ReceiptIcon, SkipForward } from 'lucide-react'
+import DocumentUploadZone from '@/components/bookkeeping/DocumentUploadZone'
+import type { UploadedFile } from '@/components/bookkeeping/DocumentUploadZone'
+import { X, ArrowLeft, ArrowRight, Building, AlertTriangle, Check, FileText, Link2, Receipt as ReceiptIcon, SkipForward, Paperclip, ChevronDown, ChevronUp } from 'lucide-react'
 import type { TransactionCategory, VatTreatment, BASAccount } from '@/types'
 import type { SuggestedCategory } from '@/lib/transactions/category-suggestions'
 import type { TransactionWithInvoice, CategorizeHandler, MatchInvoiceHandler } from './transaction-types'
@@ -34,6 +37,7 @@ export default function SwipeCategorizationView({
   onMatchInvoice,
   onClose,
 }: SwipeCategorizationViewProps) {
+  const { toast } = useToast()
   const [showAllCategories, setShowAllCategories] = useState(false)
   const [currentIndex, setCurrentIndex] = useState(0)
   const [showCategorySelect, setShowCategorySelect] = useState(false)
@@ -46,6 +50,8 @@ export default function SwipeCategorizationView({
   const [accountOverride, setAccountOverride] = useState('')
   const [vatTreatment, setVatTreatment] = useState<VatTreatment | 'none'>('standard_25')
   const [accounts, setAccounts] = useState<BASAccount[]>([])
+  const [uploadedFiles, setUploadedFiles] = useState<UploadedFile[]>([])
+  const [showUploadZone, setShowUploadZone] = useState(false)
 
   // Clear VAT treatment when switching to a liability/equity account (class 2)
   useEffect(() => {
@@ -143,6 +149,11 @@ export default function SwipeCategorizationView({
     [isProcessing, currentTransaction, handleCategorySelect, x, moveToNext]
   )
 
+  const resetUploadState = useCallback(() => {
+    setUploadedFiles([])
+    setShowUploadZone(false)
+  }, [])
+
   const handleReviewConfirm = async () => {
     if (!pendingCategory) return
 
@@ -156,14 +167,39 @@ export default function SwipeCategorizationView({
         ? accountOverride
         : undefined
 
-      const success = await onCategorize(
+      const journalEntryId = await onCategorize(
         currentTransaction.id,
         true,
         pendingCategory,
         resolvedVat,
         override
       )
-      if (success) {
+      if (journalEntryId) {
+        // Link uploaded documents to the journal entry
+        if (uploadedFiles.length > 0) {
+          const filesToLink = uploadedFiles.filter((f) => f.status === 'uploaded' && f.id)
+          let linkFailCount = 0
+          for (const file of filesToLink) {
+            try {
+              await fetch(`/api/documents/${file.id}/link`, {
+                method: 'POST',
+                headers: { 'Content-Type': 'application/json' },
+                body: JSON.stringify({ journal_entry_id: journalEntryId }),
+              })
+            } catch {
+              linkFailCount++
+            }
+          }
+          if (linkFailCount > 0) {
+            toast({
+              title: 'Underlag kunde inte bifogas',
+              description: `${linkFailCount} fil(er) kunde inte lankas till verifikationen.`,
+              variant: 'destructive',
+            })
+          }
+        }
+
+        resetUploadState()
         setShowReviewStep(false)
         setPendingCategory(null)
         moveToNext()
@@ -204,8 +240,9 @@ export default function SwipeCategorizationView({
     setShowCategorySelect(false)
     setShowReviewStep(false)
     setPendingCategory(null)
+    resetUploadState()
     moveToNext()
-  }, [moveToNext])
+  }, [moveToNext, resetUploadState])
 
   if (!currentTransaction) {
     return (
@@ -352,12 +389,45 @@ export default function SwipeCategorizationView({
               />
               {isLiabilityAccount && (
                 <p className="text-xs text-muted-foreground mt-1">
-                  Ingen moms för skuld-/eget kapital-konton
+                  Ingen moms for skuld-/eget kapital-konton
                 </p>
               )}
             </div>
           </div>
 
+          {/* Document upload */}
+          <div className="rounded-lg border">
+            <button
+              type="button"
+              onClick={() => setShowUploadZone(!showUploadZone)}
+              className="flex items-center justify-between w-full px-3 py-2.5 text-sm hover:bg-muted/50 transition-colors"
+            >
+              <div className="flex items-center gap-2">
+                <Paperclip className="h-4 w-4 text-muted-foreground" />
+                <span className="font-medium">Underlag</span>
+                {uploadedFiles.filter((f) => f.status === 'uploaded').length > 0 && (
+                  <span className="text-xs text-muted-foreground">
+                    {uploadedFiles.filter((f) => f.status === 'uploaded').length} bifogade
+                  </span>
+                )}
+              </div>
+              {showUploadZone ? (
+                <ChevronUp className="h-4 w-4 text-muted-foreground" />
+              ) : (
+                <ChevronDown className="h-4 w-4 text-muted-foreground" />
+              )}
+            </button>
+            {showUploadZone && (
+              <div className="px-3 pb-3">
+                <DocumentUploadZone
+                  files={uploadedFiles}
+                  onFilesChange={setUploadedFiles}
+                  compact
+                />
+              </div>
+            )}
+          </div>
+
           {error && (
             <div className="p-3 rounded-lg bg-destructive/10 text-destructive text-sm">
               {error}
@@ -373,7 +443,7 @@ export default function SwipeCategorizationView({
             disabled={isProcessing || !accountOverride}
           >
             <Check className="mr-2 h-4 w-4" />
-            {isProcessing ? 'Bokför...' : 'Bokför'}
+            {isProcessing ? 'Bokfor...' : 'Bokfor'}
           </Button>
           <Button
             variant="ghost"
diff --git a/components/transactions/transaction-types.ts b/components/transactions/transaction-types.ts
index be58f858..2ac07795 100644
--- a/components/transactions/transaction-types.ts
+++ b/components/transactions/transaction-types.ts
@@ -10,13 +10,14 @@ export type ViewMode = 'inbox' | 'history'
 export type HistoryFilter = 'all' | 'business' | 'private'
 
 // Handler types
+// Returns the journal_entry_id on success, null on failure
 export type CategorizeHandler = (
   id: string,
   isBusiness: boolean,
   category?: TransactionCategory,
   vatTreatment?: VatTreatment,
   accountOverride?: string
-) => Promise<boolean>
+) => Promise<string | null>
 
 export type MatchInvoiceHandler = (
   transactionId: string,
diff --git a/extensions/general/ai-categorization/categorizer.ts b/extensions/general/ai-categorization/categorizer.ts
index c4435b17..9e968dd5 100644
--- a/extensions/general/ai-categorization/categorizer.ts
+++ b/extensions/general/ai-categorization/categorizer.ts
@@ -10,6 +10,7 @@
 
 import 'server-only'
 import Anthropic from '@anthropic-ai/sdk'
+import { BOOKING_TEMPLATES, type BookingTemplate } from '@/lib/bookkeeping/booking-templates'
 import type { TransactionCategory, EntityType } from '@/types'
 
 // ============================================================
@@ -39,6 +40,7 @@ export interface CategorizationSuggestion {
   confidence: number
   reasoning: string
   isPrivate: boolean
+  templateId?: string
 }
 
 export interface CategorizationProvider {
@@ -73,6 +75,17 @@ function getCategoryAccountMap(entityType: EntityType): Record<string, { account
   }
 }
 
+/**
+ * Build an abbreviated template reference for the AI prompt.
+ * Filters by direction (expense/income) to keep prompt concise.
+ */
+function getTemplateReference(direction: 'expense' | 'income'): string {
+  return BOOKING_TEMPLATES
+    .filter((t) => t.direction === direction || t.direction === 'transfer')
+    .map((t) => `${t.id}: ${t.name_sv} → ${t.debit_account}/${t.credit_account}`)
+    .join('\n')
+}
+
 const NON_DEDUCTIBLE_RULES = `
 ICKE-AVDRAGSGILLA KOSTNADER (svensk skatterätt):
 - Kläder: Normalt inte avdragsgilla (RÅ 1988 ref. 35)
@@ -112,10 +125,21 @@ export class AnthropicCategorizationProvider implements CategorizationProvider {
     const privateAccount = context.entityType === 'aktiebolag' ? '2893' : '2013'
     const categoryAccountMap = getCategoryAccountMap(context.entityType)
 
-    const systemPrompt = `Du är expert på svensk bokföring och kategorisering av banktransaktioner enligt BAS-kontoplanen.
-Din uppgift är att kategorisera varje transaktion till rätt kategori och BAS-konto.
+    // Build template references based on batch direction (most transactions will be same direction)
+    const hasExpenses = batch.some((t) => t.amount < 0)
+    const hasIncome = batch.some((t) => t.amount > 0)
+    const templateRef = [
+      hasExpenses ? `UTGIFTSMALLAR:\n${getTemplateReference('expense')}` : '',
+      hasIncome ? `INTÄKTSMALLAR:\n${getTemplateReference('income')}` : '',
+    ].filter(Boolean).join('\n\n')
 
-KATEGORIER OCH BAS-KONTON:
+    const systemPrompt = `Du är expert på svensk bokföring och kategorisering av banktransaktioner enligt BAS-kontoplanen.
+Din uppgift är att kategorisera varje transaktion till rätt mall-ID (templateId) och BAS-konto.
+
+BOKFÖRINGSMALLAR (id: namn → debitkonto/kreditkonto):
+${templateRef}
+
+KATEGORIER (fallback om ingen mall matchar):
 ${Object.entries(categoryAccountMap)
   .map(([cat, info]) => `- ${cat}: ${info.account} (${info.label})`)
   .join('\n')}
@@ -136,7 +160,8 @@ REGLER:
 3. Ange confidence 0.0-1.0 baserat på hur säker du är
 4. Ange kort reasoning på svenska
 5. Om en transaktion liknar privat konsumtion (kläder, gym, etc.), sätt category: "private"
-6. taxCode: "MPI" för avdragsgilla affärskostnader med moms, "MP1" för intäkter med moms, null för momsfria/privata`
+6. taxCode: "MPI" för avdragsgilla affärskostnader med moms, "MP1" för intäkter med moms, null för momsfria/privata
+7. Ange templateId om en bokföringsmall matchar (föredra mallar framför generiska kategorier)`
 
     const historyContext =
       context.recentHistory.length > 0
@@ -168,6 +193,7 @@ Returnera ett JSON-objekt med följande struktur:
     {
       "transactionId": "id",
       "category": "expense_software",
+      "templateId": "it_saas_subscription",
       "basAccount": "5420",
       "taxCode": "MPI",
       "confidence": 0.9,
@@ -265,6 +291,7 @@ Returnera ENDAST JSON-objektet, ingen annan text.`
           confidence: Math.max(0, Math.min(1, Number(s.confidence) || 0.5)),
           reasoning: (s.reasoning as string) || '',
           isPrivate: category === 'private' || Boolean(s.isPrivate),
+          templateId: (s.templateId as string) || undefined,
         }
       })
   }
diff --git a/lib/api/__tests__/schemas.test.ts b/lib/api/__tests__/schemas.test.ts
index 9ecaaede..4204f77e 100644
--- a/lib/api/__tests__/schemas.test.ts
+++ b/lib/api/__tests__/schemas.test.ts
@@ -347,11 +347,18 @@ describe('CreateInvoiceSchema', () => {
     expect(result.success).toBe(false)
   })
 
-  it('rejects vat_rate > 1 (must be decimal)', () => {
+  it('rejects vat_rate > 100', () => {
+    const result = CreateInvoiceSchema.safeParse(validInvoice({
+      items: [validInvoiceItem({ vat_rate: 101 })],
+    }))
+    expect(result.success).toBe(false)
+  })
+
+  it('accepts vat_rate of 25 (standard Swedish VAT)', () => {
     const result = CreateInvoiceSchema.safeParse(validInvoice({
       items: [validInvoiceItem({ vat_rate: 25 })],
     }))
-    expect(result.success).toBe(false)
+    expect(result.success).toBe(true)
   })
 
   it('accepts vat_rate of 0 (export/exempt)', () => {
diff --git a/lib/api/schemas.ts b/lib/api/schemas.ts
index fa1af462..1ad50617 100644
--- a/lib/api/schemas.ts
+++ b/lib/api/schemas.ts
@@ -148,7 +148,7 @@ export const CreateInvoiceItemSchema = z.object({
   quantity: z.number().positive('Quantity must be positive'),
   unit: z.string().min(1, 'Unit is required'),
   unit_price: z.number(),
-  vat_rate: z.number().min(0).max(1).optional(),
+  vat_rate: z.number().min(0).max(100).optional(),
 })
 
 export const CreateInvoiceSchema = z.object({
@@ -213,7 +213,7 @@ export const CreateSupplierSchema = z.object({
   bic: z.string().optional(),
   default_expense_account: accountNumber.optional(),
   default_payment_terms: z.number().int().positive().optional(),
-  default_currency: z.string().optional(),
+  default_currency: CurrencySchema.nullable().optional(),
   notes: z.string().optional(),
 })
 
@@ -227,7 +227,7 @@ export const CreateSupplierInvoiceItemSchema = z.object({
   description: z.string().min(1, 'Item description is required'),
   amount: z.number().optional(),
   account_number: accountNumber,
-  vat_rate: z.number().min(0).max(1).optional(),
+  vat_rate: z.number().min(0).max(100).optional(),
   vat_code: z.string().optional(),
   quantity: z.number().optional(),
   unit: z.string().optional(),
@@ -240,7 +240,7 @@ export const CreateSupplierInvoiceSchema = z.object({
   invoice_date: isoDate,
   due_date: isoDate,
   delivery_date: isoDate.optional(),
-  currency: z.string().optional(),
+  currency: CurrencySchema.optional(),
   exchange_rate: z.number().positive().optional(),
   vat_treatment: VatTreatmentSchema.optional(),
   reverse_charge: z.boolean().optional(),
@@ -303,6 +303,7 @@ export const CorrectJournalEntrySchema = z.object({
 export const CategorizeTransactionSchema = z.object({
   is_business: z.boolean(),
   category: TransactionCategorySchema.optional(),
+  template_id: z.string().optional(),
   vat_treatment: VatTreatmentSchema.optional(),
   account_override: accountNumber.optional(),
 })
@@ -347,10 +348,10 @@ export const UpdateSettingsSchema = z.object({
   iban: z.string().optional(),
   bic: z.string().optional(),
   accounting_method: AccountingMethodSchema.optional(),
-  invoice_prefix: z.string().optional(),
+  invoice_prefix: z.string().nullable().optional(),
   next_invoice_number: z.number().int().positive().optional(),
   invoice_default_days: z.number().int().positive().optional(),
-  invoice_default_notes: z.string().optional(),
+  invoice_default_notes: z.string().nullable().optional(),
   email: z.string().email().optional(),
   pays_salaries: z.boolean().optional(),
   sector_slug: z.string().nullable().optional(),
diff --git a/lib/bookkeeping/__tests__/booking-templates.test.ts b/lib/bookkeeping/__tests__/booking-templates.test.ts
new file mode 100644
index 00000000..4e6e10a0
--- /dev/null
+++ b/lib/bookkeeping/__tests__/booking-templates.test.ts
@@ -0,0 +1,416 @@
+import { describe, it, expect } from 'vitest'
+import { makeTransaction } from '@/tests/helpers'
+import {
+  BOOKING_TEMPLATES,
+  getTemplateById,
+  getTemplatesByGroup,
+  getTemplatesByMcc,
+  getTemplateGroups,
+  searchTemplates,
+  findMatchingTemplates,
+  buildMappingResultFromTemplate,
+  type BookingTemplate,
+} from '../booking-templates'
+
+// ============================================================
+// Template Data Integrity
+// ============================================================
+
+describe('BOOKING_TEMPLATES data integrity', () => {
+  it('has exactly 100 templates', () => {
+    expect(BOOKING_TEMPLATES).toHaveLength(100)
+  })
+
+  it('all template IDs are unique', () => {
+    const ids = BOOKING_TEMPLATES.map((t) => t.id)
+    expect(new Set(ids).size).toBe(ids.length)
+  })
+
+  it('all templates have valid required fields', () => {
+    for (const t of BOOKING_TEMPLATES) {
+      expect(t.id).toBeTruthy()
+      expect(t.name_sv).toBeTruthy()
+      expect(t.name_en).toBeTruthy()
+      expect(t.group).toBeTruthy()
+      expect(['expense', 'income', 'transfer']).toContain(t.direction)
+      expect(['all', 'enskild_firma', 'aktiebolag']).toContain(t.entity_applicability)
+      expect(t.debit_account).toMatch(/^\d{4}$/)
+      expect(t.credit_account).toMatch(/^\d{4}$/)
+      expect(['full', 'non_deductible', 'conditional']).toContain(t.deductibility)
+      expect(['NONE', 'LOW', 'MEDIUM', 'HIGH', 'VERY_HIGH']).toContain(t.risk_level)
+      expect(typeof t.requires_review).toBe('boolean')
+      expect(t.impact_score).toBeGreaterThanOrEqual(1)
+      expect(t.impact_score).toBeLessThanOrEqual(10)
+      expect(t.auto_match_confidence).toBeGreaterThanOrEqual(0.5)
+      expect(t.auto_match_confidence).toBeLessThanOrEqual(1.0)
+      expect(typeof t.default_private).toBe('boolean')
+      expect(t.fallback_category).toBeTruthy()
+      expect(t.description_sv).toBeTruthy()
+      expect(Array.isArray(t.mcc_codes)).toBe(true)
+      expect(Array.isArray(t.keywords)).toBe(true)
+      expect(t.keywords.length).toBeGreaterThan(0)
+    }
+  })
+
+  it('all AB-specific override accounts are valid 4-digit strings', () => {
+    for (const t of BOOKING_TEMPLATES) {
+      if (t.debit_account_ab) {
+        expect(t.debit_account_ab).toMatch(/^\d{4}$/)
+      }
+      if (t.credit_account_ab) {
+        expect(t.credit_account_ab).toMatch(/^\d{4}$/)
+      }
+    }
+  })
+
+  it('vat_rate is consistent with vat_treatment', () => {
+    for (const t of BOOKING_TEMPLATES) {
+      if (t.vat_treatment === 'standard_25') {
+        expect(t.vat_rate).toBe(0.25)
+      } else if (t.vat_treatment === 'reduced_12') {
+        expect(t.vat_rate).toBe(0.12)
+      } else if (t.vat_treatment === 'reduced_6') {
+        expect(t.vat_rate).toBe(0.06)
+      } else if (t.vat_treatment === 'reverse_charge' || t.vat_treatment === 'export' || t.vat_treatment === 'exempt' || t.vat_treatment === null) {
+        expect(t.vat_rate).toBe(0)
+      }
+    }
+  })
+})
+
+// ============================================================
+// Lookup Functions
+// ============================================================
+
+describe('getTemplateById', () => {
+  it('returns correct template for known ID', () => {
+    const t = getTemplateById('it_saas_subscription')
+    expect(t).toBeDefined()
+    expect(t!.name_sv).toBe('Programvara / SaaS-prenumeration')
+    expect(t!.debit_account).toBe('5420')
+  })
+
+  it('returns undefined for unknown ID', () => {
+    expect(getTemplateById('nonexistent')).toBeUndefined()
+  })
+})
+
+describe('getTemplatesByGroup', () => {
+  it('returns templates for the premises group', () => {
+    const templates = getTemplatesByGroup('premises')
+    expect(templates.length).toBeGreaterThan(0)
+    for (const t of templates) {
+      expect(t.group).toBe('premises')
+    }
+  })
+
+  it('returns empty array for non-existent group', () => {
+    expect(getTemplatesByGroup('nonexistent' as never)).toEqual([])
+  })
+})
+
+describe('getTemplatesByMcc', () => {
+  it('returns templates for MCC 5541 (fuel)', () => {
+    const templates = getTemplatesByMcc(5541)
+    expect(templates.length).toBeGreaterThan(0)
+    expect(templates.some((t) => t.id === 'vehicle_fuel')).toBe(true)
+  })
+
+  it('returns empty array for unknown MCC', () => {
+    expect(getTemplatesByMcc(9999)).toEqual([])
+  })
+})
+
+describe('getTemplateGroups', () => {
+  it('returns all 18 groups', () => {
+    const groups = getTemplateGroups()
+    expect(groups).toHaveLength(18)
+    for (const g of groups) {
+      expect(g.group).toBeTruthy()
+      expect(g.label_sv).toBeTruthy()
+      expect(g.label_en).toBeTruthy()
+      expect(Array.isArray(g.templates)).toBe(true)
+    }
+  })
+
+  it('every template is in exactly one group', () => {
+    const groups = getTemplateGroups()
+    const allTemplates = groups.flatMap((g) => g.templates)
+    expect(allTemplates).toHaveLength(100)
+  })
+})
+
+// ============================================================
+// Search
+// ============================================================
+
+describe('searchTemplates', () => {
+  it('finds templates by Swedish name', () => {
+    const results = searchTemplates('lokalhyra')
+    expect(results.length).toBeGreaterThan(0)
+    expect(results.some((t) => t.id === 'premises_rent')).toBe(true)
+  })
+
+  it('finds templates by English name', () => {
+    const results = searchTemplates('software')
+    expect(results.length).toBeGreaterThan(0)
+    expect(results.some((t) => t.id === 'it_saas_subscription')).toBe(true)
+  })
+
+  it('finds templates by keywords', () => {
+    const results = searchTemplates('spotify')
+    expect(results.length).toBeGreaterThan(0)
+  })
+
+  it('returns empty for empty query', () => {
+    expect(searchTemplates('')).toEqual([])
+  })
+
+  it('filters by entity type', () => {
+    const results = searchTemplates('pension', 'enskild_firma')
+    // Should include EF-specific and 'all', but not AB-only
+    for (const t of results) {
+      expect(t.entity_applicability).not.toBe('aktiebolag')
+    }
+  })
+
+  it('supports multi-token search', () => {
+    const results = searchTemplates('digital annons')
+    expect(results.some((t) => t.id === 'marketing_online_ads')).toBe(true)
+  })
+})
+
+// ============================================================
+// findMatchingTemplates
+// ============================================================
+
+describe('findMatchingTemplates', () => {
+  it('matches by MCC code with high confidence', () => {
+    const tx = makeTransaction({
+      amount: -500,
+      mcc_code: 5541,
+      description: 'Gas station',
+      merchant_name: 'OKQ8',
+    })
+    const matches = findMatchingTemplates(tx)
+    expect(matches.length).toBeGreaterThan(0)
+    expect(matches[0].template.id).toBe('vehicle_fuel')
+    expect(matches[0].confidence).toBeGreaterThan(0.3)
+  })
+
+  it('matches by keywords in description', () => {
+    const tx = makeTransaction({
+      amount: -299,
+      description: 'Google Ads campaign',
+      merchant_name: 'Google',
+    })
+    const matches = findMatchingTemplates(tx)
+    expect(matches.some((m) => m.template.id === 'marketing_online_ads')).toBe(true)
+  })
+
+  it('returns empty for a transaction with no signals', () => {
+    const tx = makeTransaction({
+      amount: -100,
+      description: 'XYZ123ABC',
+      mcc_code: null,
+      merchant_name: null,
+    })
+    const matches = findMatchingTemplates(tx)
+    expect(matches).toEqual([])
+  })
+
+  it('filters by entity type', () => {
+    const tx = makeTransaction({
+      amount: -5000,
+      description: 'Löneutbetalning',
+    })
+    const matches = findMatchingTemplates(tx, 'enskild_firma')
+    // Personnel salary is AB-only, should not appear
+    for (const m of matches) {
+      expect(m.template.entity_applicability).not.toBe('aktiebolag')
+    }
+  })
+
+  it('does not match expense templates for positive amounts', () => {
+    const tx = makeTransaction({
+      amount: 1000,
+      description: 'Bensin okq8',
+      mcc_code: 5541,
+    })
+    const matches = findMatchingTemplates(tx)
+    // vehicle_fuel is an expense template, should not match positive amount
+    expect(matches.every((m) => m.template.direction !== 'expense')).toBe(true)
+  })
+
+  it('returns max 5 results', () => {
+    const tx = makeTransaction({
+      amount: -100,
+      description: 'software subscription cloud hosting domain',
+      mcc_code: 5817,
+    })
+    const matches = findMatchingTemplates(tx)
+    expect(matches.length).toBeLessThanOrEqual(5)
+  })
+
+  it('results are sorted by confidence descending', () => {
+    const tx = makeTransaction({
+      amount: -999,
+      description: 'Google cloud hosting',
+      mcc_code: 4816,
+    })
+    const matches = findMatchingTemplates(tx)
+    for (let i = 1; i < matches.length; i++) {
+      expect(matches[i - 1].confidence).toBeGreaterThanOrEqual(matches[i].confidence)
+    }
+  })
+})
+
+// ============================================================
+// buildMappingResultFromTemplate
+// ============================================================
+
+describe('buildMappingResultFromTemplate', () => {
+  const getTemplate = (id: string): BookingTemplate => {
+    const t = getTemplateById(id)
+    if (!t) throw new Error(`Template not found: ${id}`)
+    return t
+  }
+
+  it('produces valid MappingResult for expense with 25% VAT', () => {
+    const template = getTemplate('it_saas_subscription')
+    const tx = makeTransaction({ amount: -1250 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.debit_account).toBe('5420')
+    expect(result.credit_account).toBe('1930')
+    expect(result.template_id).toBe('it_saas_subscription')
+    expect(result.rule).toBeNull()
+    expect(result.confidence).toBe(1.0)
+    expect(result.vat_lines).toHaveLength(1)
+    expect(result.vat_lines[0].account_number).toBe('2641')
+    expect(result.vat_lines[0].debit_amount).toBe(250) // 1250 * 0.25 / 1.25 = 250
+  })
+
+  it('produces valid MappingResult for expense with 12% VAT', () => {
+    const template = getTemplate('travel_hotel')
+    const tx = makeTransaction({ amount: -1120 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.debit_account).toBe('5820')
+    expect(result.vat_lines).toHaveLength(1)
+    expect(result.vat_lines[0].account_number).toBe('2641')
+    expect(result.vat_lines[0].debit_amount).toBe(120) // 1120 * 0.12 / 1.12 = 120
+  })
+
+  it('produces valid MappingResult for expense with 6% VAT', () => {
+    const template = getTemplate('travel_train')
+    const tx = makeTransaction({ amount: -530 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.vat_lines).toHaveLength(1)
+    expect(result.vat_lines[0].account_number).toBe('2641')
+    expect(result.vat_lines[0].debit_amount).toBe(30) // 530 * 0.06 / 1.06 = 30
+  })
+
+  it('produces reverse charge lines for EU purchases', () => {
+    const template = getTemplate('it_saas_eu')
+    const tx = makeTransaction({ amount: -1000 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.vat_lines).toHaveLength(2)
+    // Fiktiv ingående moms
+    expect(result.vat_lines[0].account_number).toBe('2645')
+    expect(result.vat_lines[0].debit_amount).toBe(250)
+    // Fiktiv utgående moms
+    expect(result.vat_lines[1].account_number).toBe('2614')
+    expect(result.vat_lines[1].credit_amount).toBe(250)
+  })
+
+  it('produces no VAT lines for exempt expenses', () => {
+    const template = getTemplate('premises_rent')
+    const tx = makeTransaction({ amount: -10000 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.vat_lines).toHaveLength(0)
+  })
+
+  it('produces no VAT lines for non-deductible templates', () => {
+    const template = getTemplate('private_withdrawal_ef')
+    const tx = makeTransaction({ amount: -5000 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.vat_lines).toHaveLength(0)
+    expect(result.default_private).toBe(true)
+  })
+
+  it('produces output VAT lines for income with 25% VAT', () => {
+    const template = getTemplate('revenue_services_25')
+    const tx = makeTransaction({ amount: 12500 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.debit_account).toBe('1930')
+    expect(result.credit_account).toBe('3001')
+    expect(result.vat_lines).toHaveLength(1)
+    expect(result.vat_lines[0].account_number).toBe('2611')
+    expect(result.vat_lines[0].credit_amount).toBe(2500) // 12500 * 0.25 / 1.25 = 2500
+  })
+
+  it('produces output VAT lines for income with 12% VAT', () => {
+    const template = getTemplate('revenue_products_12')
+    const tx = makeTransaction({ amount: 1120 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.vat_lines).toHaveLength(1)
+    expect(result.vat_lines[0].account_number).toBe('2621')
+    expect(result.vat_lines[0].credit_amount).toBe(120)
+  })
+
+  it('produces output VAT lines for income with 6% VAT', () => {
+    const template = getTemplate('revenue_products_6')
+    const tx = makeTransaction({ amount: 1060 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.vat_lines).toHaveLength(1)
+    expect(result.vat_lines[0].account_number).toBe('2631')
+    expect(result.vat_lines[0].credit_amount).toBe(60)
+  })
+
+  it('resolves AB-specific accounts for aktiebolag', () => {
+    const template = getTemplate('education_course')
+    const tx = makeTransaction({ amount: -5000 })
+
+    const efResult = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+    expect(efResult.debit_account).toBe('6991')
+
+    const abResult = buildMappingResultFromTemplate(template, tx, 'aktiebolag')
+    expect(abResult.debit_account).toBe('7610')
+  })
+
+  it('resolves AB-specific private account', () => {
+    const template = getTemplate('private_expense')
+    const tx = makeTransaction({ amount: -300 })
+
+    const efResult = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+    expect(efResult.debit_account).toBe('2013')
+
+    const abResult = buildMappingResultFromTemplate(template, tx, 'aktiebolag')
+    expect(abResult.debit_account).toBe('2893')
+  })
+
+  it('includes template_id in the MappingResult', () => {
+    const template = getTemplate('bank_fees')
+    const tx = makeTransaction({ amount: -49 })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.template_id).toBe('bank_fees')
+    expect(result.rule).toBeNull()
+  })
+
+  it('sets description with template name and transaction description', () => {
+    const template = getTemplate('vehicle_fuel')
+    const tx = makeTransaction({ amount: -800, description: 'OKQ8 tankstation' })
+    const result = buildMappingResultFromTemplate(template, tx, 'enskild_firma')
+
+    expect(result.description).toBe('Drivmedel: OKQ8 tankstation')
+  })
+})
diff --git a/lib/bookkeeping/booking-templates.ts b/lib/bookkeeping/booking-templates.ts
new file mode 100644
index 00000000..419b8124
--- /dev/null
+++ b/lib/bookkeeping/booking-templates.ts
@@ -0,0 +1,2624 @@
+import type {
+  TransactionCategory,
+  MappingResult,
+  VatJournalLine,
+  Transaction,
+  EntityType,
+  VatTreatment,
+  RiskLevel,
+} from '@/types'
+import { getVatRate, generateReverseChargeLines, generateInputVatLine } from './vat-entries'
+
+// ============================================================
+// Types
+// ============================================================
+
+export type TemplateGroup =
+  | 'premises'
+  | 'vehicle'
+  | 'it_software'
+  | 'office_supplies'
+  | 'marketing'
+  | 'travel'
+  | 'representation'
+  | 'insurance'
+  | 'professional_services'
+  | 'bank_finance'
+  | 'telecom'
+  | 'education'
+  | 'personnel'
+  | 'revenue'
+  | 'financial'
+  | 'private_transfers'
+  | 'equipment'
+  | 'subscriptions'
+
+export interface BookingTemplate {
+  id: string
+  name_sv: string
+  name_en: string
+  group: TemplateGroup
+  direction: 'expense' | 'income' | 'transfer'
+  entity_applicability: 'all' | 'enskild_firma' | 'aktiebolag'
+  debit_account: string
+  credit_account: string
+  debit_account_ab?: string
+  credit_account_ab?: string
+  vat_treatment: VatTreatment | null
+  vat_rate: number
+  deductibility: 'full' | 'non_deductible' | 'conditional'
+  deductibility_note_sv?: string
+  special_rules_sv?: string
+  mcc_codes: number[]
+  keywords: string[]
+  risk_level: RiskLevel
+  requires_review: boolean
+  impact_score: number
+  auto_match_confidence: number
+  default_private: boolean
+  fallback_category: TransactionCategory
+  description_sv: string
+}
+
+export interface TemplateGroupInfo {
+  group: TemplateGroup
+  label_sv: string
+  label_en: string
+  templates: BookingTemplate[]
+}
+
+export interface TemplateMatch {
+  template: BookingTemplate
+  confidence: number
+}
+
+// ============================================================
+// Template Group Labels
+// ============================================================
+
+const GROUP_LABELS: Record<TemplateGroup, { sv: string; en: string }> = {
+  premises: { sv: 'Lokalkostnader', en: 'Premises' },
+  vehicle: { sv: 'Fordon', en: 'Vehicle' },
+  it_software: { sv: 'IT & Programvara', en: 'IT & Software' },
+  office_supplies: { sv: 'Kontorsmaterial', en: 'Office Supplies' },
+  marketing: { sv: 'Marknadsföring', en: 'Marketing' },
+  travel: { sv: 'Resor & Transport', en: 'Travel & Transport' },
+  representation: { sv: 'Representation', en: 'Representation' },
+  insurance: { sv: 'Försäkringar', en: 'Insurance' },
+  professional_services: { sv: 'Professionella tjänster', en: 'Professional Services' },
+  bank_finance: { sv: 'Bank & Finans', en: 'Banking & Finance' },
+  telecom: { sv: 'Telekom & Internet', en: 'Telecom & Internet' },
+  education: { sv: 'Utbildning', en: 'Education' },
+  personnel: { sv: 'Personal', en: 'Personnel' },
+  revenue: { sv: 'Intäkter', en: 'Revenue' },
+  financial: { sv: 'Finansiella poster', en: 'Financial Items' },
+  private_transfers: { sv: 'Privata transaktioner', en: 'Private Transfers' },
+  equipment: { sv: 'Inventarier & Utrustning', en: 'Equipment' },
+  subscriptions: { sv: 'Prenumerationer & Medlemskap', en: 'Subscriptions & Memberships' },
+}
+
+// ============================================================
+// Template Data (100 templates)
+// ============================================================
+
+export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
+  // --- PREMISES (1-8) ---
+  {
+    id: 'premises_rent',
+    name_sv: 'Lokalhyra',
+    name_en: 'Office rent',
+    group: 'premises',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5010',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Lokalhyra är momsfri om hyresvärden inte är frivilligt momsregistrerad',
+    mcc_codes: [],
+    keywords: ['hyra', 'lokal', 'kontor', 'rent', 'office space', 'kontorslokal'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 10,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Månadshyra för kontors- eller affärslokal',
+  },
+  {
+    id: 'premises_rent_vat',
+    name_sv: 'Lokalhyra (momsbelagd)',
+    name_en: 'Office rent (with VAT)',
+    group: 'premises',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5010',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    special_rules_sv: 'Gäller när hyresvärden är frivilligt momsregistrerad',
+    mcc_codes: [],
+    keywords: ['hyra', 'lokal', 'moms', 'kontorshyra'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 8,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Lokalhyra med moms (frivilligt momsregistrerad hyresvärd)',
+  },
+  {
+    id: 'premises_electricity',
+    name_sv: 'El',
+    name_en: 'Electricity',
+    group: 'premises',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5020',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [4900],
+    keywords: ['el', 'electricity', 'vattenfall', 'eon', 'fortum', 'ellevio', 'kraftbolag', 'elnät'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 8,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Elkostnad för kontors- eller affärslokal',
+  },
+  {
+    id: 'premises_heating',
+    name_sv: 'Uppvärmning',
+    name_en: 'Heating',
+    group: 'premises',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5030',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['värme', 'fjärrvärme', 'uppvärmning', 'heating'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Uppvärmningskostnad för lokal',
+  },
+  {
+    id: 'premises_water',
+    name_sv: 'Vatten & Avlopp',
+    name_en: 'Water & Sewage',
+    group: 'premises',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5040',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['vatten', 'avlopp', 'water', 'va-avgift'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Vatten- och avloppskostnader',
+  },
+  {
+    id: 'premises_cleaning',
+    name_sv: 'Städning',
+    name_en: 'Cleaning services',
+    group: 'premises',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5050',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [7349],
+    keywords: ['städ', 'cleaning', 'rengöring', 'städfirma', 'lokalvård'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Städning av kontors- eller affärslokal',
+  },
+  {
+    id: 'premises_repairs',
+    name_sv: 'Reparation & Underhåll av lokal',
+    name_en: 'Premises repairs & maintenance',
+    group: 'premises',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5070',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [1520, 1711, 1731, 1740, 1750, 1761, 1771],
+    keywords: ['reparation', 'underhåll', 'renovering', 'repair', 'maintenance', 'lokal'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Reparation och underhåll av kontors- eller affärslokal',
+  },
+  {
+    id: 'premises_security',
+    name_sv: 'Bevakning & Larm',
+    name_en: 'Security & Alarms',
+    group: 'premises',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5060',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [7382],
+    keywords: ['securitas', 'larm', 'bevakning', 'security', 'alarm', 'verisure'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Bevakning, larm och säkerhetstjänster',
+  },
+
+  // --- VEHICLE (9-15) ---
+  {
+    id: 'vehicle_fuel',
+    name_sv: 'Drivmedel',
+    name_en: 'Fuel',
+    group: 'vehicle',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5611',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    special_rules_sv: 'Drivmedel till firmabil, ej privat körning',
+    mcc_codes: [5541, 5542, 5983],
+    keywords: ['bensin', 'diesel', 'drivmedel', 'fuel', 'tank', 'okq8', 'circle k', 'preem', 'st1', 'shell', 'ingo'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 8,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Drivmedel (bensin/diesel) för tjänstefordon',
+  },
+  {
+    id: 'vehicle_leasing',
+    name_sv: 'Billeasing',
+    name_en: 'Car leasing',
+    group: 'vehicle',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5615',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Max 50% momsavdrag för personbil',
+    special_rules_sv: 'Personbil: halvt momsavdrag. Lastbil/lätt lastbil: fullt avdrag.',
+    mcc_codes: [7512, 7513],
+    keywords: ['leasing', 'billeasing', 'car lease', 'leasingavgift'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 7,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Leasingavgift för tjänstefordon',
+  },
+  {
+    id: 'vehicle_insurance',
+    name_sv: 'Fordonsförsäkring',
+    name_en: 'Vehicle insurance',
+    group: 'vehicle',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5612',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Försäkringar är momsfria',
+    mcc_codes: [6300],
+    keywords: ['bilförsäkring', 'fordonsförsäkring', 'car insurance', 'vehicle insurance', 'if', 'trygg-hansa', 'folksam'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Försäkring för tjänstefordon',
+  },
+  {
+    id: 'vehicle_repairs',
+    name_sv: 'Reparation & Service fordon',
+    name_en: 'Vehicle repairs & service',
+    group: 'vehicle',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5613',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [5511, 5521, 5531, 5532, 5533, 7531, 7534, 7535, 7538, 7542],
+    keywords: ['bilverkstad', 'service', 'reparation', 'däck', 'mekonomen', 'autoexperten', 'bilprovning', 'besiktning'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Reparation, service och underhåll av fordon',
+  },
+  {
+    id: 'vehicle_parking',
+    name_sv: 'Parkering',
+    name_en: 'Parking',
+    group: 'vehicle',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5614',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [7521, 7523],
+    keywords: ['parkering', 'parking', 'p-avgift', 'easypark', 'apcoa', 'q-park', 'aimo'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 7,
+    auto_match_confidence: 0.90,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Parkeringsavgift vid tjänsteärende',
+  },
+  {
+    id: 'vehicle_toll',
+    name_sv: 'Trängselskatt & Vägtull',
+    name_en: 'Congestion tax & Road tolls',
+    group: 'vehicle',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5616',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Trängselskatt är inte momsbelagd',
+    mcc_codes: [4784],
+    keywords: ['trängselskatt', 'vägtull', 'toll', 'brobizz', 'congestion'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Trängselskatt och vägtullar',
+  },
+  {
+    id: 'vehicle_ev_charging',
+    name_sv: 'Laddning elbil',
+    name_en: 'EV charging',
+    group: 'vehicle',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5611',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [5552],
+    keywords: ['laddning', 'elbil', 'charging', 'charge', 'tesla', 'ionity', 'recharge', 'mer'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Laddning av elbil för tjänstebruk',
+  },
+
+  // --- IT & SOFTWARE (16-25) ---
+  {
+    id: 'it_saas_subscription',
+    name_sv: 'Programvara / SaaS-prenumeration',
+    name_en: 'Software / SaaS subscription',
+    group: 'it_software',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5420',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [5734, 5817, 5818],
+    keywords: ['software', 'saas', 'programvara', 'licens', 'subscription', 'app', 'microsoft', 'google', 'adobe', 'slack', 'notion', 'figma', 'github', 'atlassian', 'jira'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 10,
+    auto_match_confidence: 0.90,
+    default_private: false,
+    fallback_category: 'expense_software',
+    description_sv: 'Programvarulicens eller SaaS-prenumeration',
+  },
+  {
+    id: 'it_saas_eu',
+    name_sv: 'Programvara / SaaS (EU, omvänd moms)',
+    name_en: 'Software / SaaS (EU, reverse charge)',
+    group: 'it_software',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5420',
+    credit_account: '1930',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'EU-tjänst med omvänd skattskyldighet',
+    mcc_codes: [5734, 5817, 5818],
+    keywords: ['software', 'saas', 'eu', 'ireland', 'reverse charge', 'omvänd moms'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 8,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_software',
+    description_sv: 'Programvara från EU-land med omvänd skattskyldighet',
+  },
+  {
+    id: 'it_cloud_hosting',
+    name_sv: 'Molntjänster / Hosting',
+    name_en: 'Cloud services / Hosting',
+    group: 'it_software',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5421',
+    credit_account: '1930',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Ofta EU/utländsk leverantör med omvänd skattskyldighet',
+    mcc_codes: [4816],
+    keywords: ['aws', 'azure', 'google cloud', 'gcp', 'hosting', 'server', 'cloud', 'vercel', 'heroku', 'digitalocean', 'cloudflare', 'hetzner'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 9,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_software',
+    description_sv: 'Molnbaserade tjänster, webbhotell och serverhosting',
+  },
+  {
+    id: 'it_domain_name',
+    name_sv: 'Domännamn',
+    name_en: 'Domain name',
+    group: 'it_software',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5421',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['domän', 'domain', 'dns', 'loopia', 'binero', 'godaddy', 'namecheap'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_software',
+    description_sv: 'Registrering och förnyelse av domännamn',
+  },
+  {
+    id: 'it_hardware_small',
+    name_sv: 'IT-tillbehör (förbrukningsinventarie)',
+    name_en: 'IT accessories (consumable)',
+    group: 'it_software',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5410',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    special_rules_sv: 'Under halva prisbasbeloppet = förbrukningsinventarie',
+    mcc_codes: [5045, 5065, 5732],
+    keywords: ['tangentbord', 'mus', 'headset', 'adapter', 'kabel', 'usb', 'monitor', 'skärm', 'dockningsstation', 'keyboard', 'mouse', 'webcam'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 7,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_equipment',
+    description_sv: 'Mindre IT-tillbehör (under halva prisbasbeloppet)',
+  },
+  {
+    id: 'it_computer',
+    name_sv: 'Dator / Laptop',
+    name_en: 'Computer / Laptop',
+    group: 'it_software',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5410',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    special_rules_sv: 'Över halva prisbasbeloppet = aktivering på konto 1250. Blandad användning → bara företagsdelen avdragsgill.',
+    mcc_codes: [5045, 5732],
+    keywords: ['dator', 'laptop', 'macbook', 'thinkpad', 'computer', 'pc', 'apple', 'dell', 'lenovo', 'hp'],
+    risk_level: 'LOW',
+    requires_review: true,
+    impact_score: 7,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_equipment',
+    description_sv: 'Dator eller laptop (granska om aktivering krävs)',
+  },
+  {
+    id: 'it_phone',
+    name_sv: 'Mobiltelefon',
+    name_en: 'Mobile phone',
+    group: 'it_software',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5410',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Blandad användning: bara yrkesmässig del avdragsgill',
+    mcc_codes: [5065, 4812],
+    keywords: ['mobil', 'telefon', 'iphone', 'samsung', 'phone', 'mobiltelefon'],
+    risk_level: 'MEDIUM',
+    requires_review: true,
+    impact_score: 6,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_equipment',
+    description_sv: 'Mobiltelefon (granska yrkesmässig andel)',
+  },
+  {
+    id: 'it_ai_services',
+    name_sv: 'AI-tjänster',
+    name_en: 'AI services',
+    group: 'it_software',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5420',
+    credit_account: '1930',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Ofta utländsk leverantör (USA) med omvänd skattskyldighet',
+    mcc_codes: [],
+    keywords: ['openai', 'chatgpt', 'anthropic', 'claude', 'ai', 'midjourney', 'copilot'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 7,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_software',
+    description_sv: 'AI-plattformar och tjänster (ChatGPT, Claude, etc.)',
+  },
+  {
+    id: 'it_antivirus',
+    name_sv: 'Antivirus / Säkerhet',
+    name_en: 'Antivirus / Security',
+    group: 'it_software',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5420',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['antivirus', 'security', 'vpn', 'norton', 'kaspersky', '1password', 'lastpass', 'bitwarden'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_software',
+    description_sv: 'Säkerhetsprogramvara och VPN-tjänster',
+  },
+
+  // --- OFFICE SUPPLIES (26-31) ---
+  {
+    id: 'office_supplies_general',
+    name_sv: 'Kontorsmaterial',
+    name_en: 'Office supplies',
+    group: 'office_supplies',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6110',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [5111, 5112, 5943, 5944],
+    keywords: ['kontorsmaterial', 'pennor', 'papper', 'office supplies', 'staples', 'kontorsvaror'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 7,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Kontorsmaterial och förbrukningsvaror',
+  },
+  {
+    id: 'office_printing',
+    name_sv: 'Tryck & Kopiering',
+    name_en: 'Printing & Copying',
+    group: 'office_supplies',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6120',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [2741, 2791],
+    keywords: ['tryck', 'print', 'trycksaker', 'kopiering', 'visitkort', 'broschyr'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Trycksaker, kopior och kontorsutskrifter',
+  },
+  {
+    id: 'office_postage',
+    name_sv: 'Porto & Frakt',
+    name_en: 'Postage & Shipping',
+    group: 'office_supplies',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6250',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Posttjänster är momsfria, frakttjänster kan ha moms',
+    mcc_codes: [4215, 4211],
+    keywords: ['porto', 'postnord', 'frakt', 'shipping', 'dhl', 'ups', 'fedex', 'bring', 'paket'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Porto och fraktkostnader',
+  },
+  {
+    id: 'office_postage_vat',
+    name_sv: 'Frakt (momsbelagd)',
+    name_en: 'Shipping (with VAT)',
+    group: 'office_supplies',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6250',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [4215],
+    keywords: ['frakt', 'shipping', 'dhl', 'ups', 'schenker', 'transport'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Frakttjänster med moms',
+  },
+  {
+    id: 'office_furniture_small',
+    name_sv: 'Kontorsmöbler (förbrukningsinventarie)',
+    name_en: 'Office furniture (consumable)',
+    group: 'office_supplies',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5410',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [5712, 5021],
+    keywords: ['möbler', 'stol', 'skrivbord', 'ikea', 'furniture', 'kontorsstol', 'hyllor'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_equipment',
+    description_sv: 'Kontorsmöbler under halva prisbasbeloppet',
+  },
+  {
+    id: 'office_books_lit',
+    name_sv: 'Facklitteratur',
+    name_en: 'Professional literature',
+    group: 'office_supplies',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6970',
+    credit_account: '1930',
+    vat_treatment: 'reduced_6',
+    vat_rate: 0.06,
+    deductibility: 'full',
+    special_rules_sv: 'Böcker har reducerad moms 6%',
+    mcc_codes: [5192, 5942],
+    keywords: ['bok', 'böcker', 'book', 'facklitteratur', 'adlibris', 'bokus', 'amazon'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_education',
+    description_sv: 'Yrkesrelaterad facklitteratur (6% moms)',
+  },
+
+  // --- MARKETING (32-38) ---
+  {
+    id: 'marketing_online_ads',
+    name_sv: 'Digital annonsering',
+    name_en: 'Online advertising',
+    group: 'marketing',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5910',
+    credit_account: '1930',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Google/Meta fakturerar ofta från Irland → omvänd skattskyldighet',
+    mcc_codes: [7311],
+    keywords: ['google ads', 'facebook ads', 'meta ads', 'instagram ads', 'linkedin ads', 'annons', 'advertising', 'adwords', 'kampanj'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 9,
+    auto_match_confidence: 0.90,
+    default_private: false,
+    fallback_category: 'expense_marketing',
+    description_sv: 'Digital annonsering (Google, Meta, LinkedIn etc.)',
+  },
+  {
+    id: 'marketing_print_ads',
+    name_sv: 'Tryckt annonsering',
+    name_en: 'Print advertising',
+    group: 'marketing',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5910',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['annons', 'tidning', 'press', 'print ad', 'reklam'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 3,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_marketing',
+    description_sv: 'Annonsering i tidningar och trycksaker',
+  },
+  {
+    id: 'marketing_design',
+    name_sv: 'Grafisk design / Webbdesign',
+    name_en: 'Graphic / Web design',
+    group: 'marketing',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5920',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [7333],
+    keywords: ['design', 'grafisk', 'logotyp', 'webb', 'website', 'logo', 'branding', 'grafiker'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_marketing',
+    description_sv: 'Grafisk design, logotyper och webbdesign',
+  },
+  {
+    id: 'marketing_promotional',
+    name_sv: 'Reklamgåvor & Profilmaterial',
+    name_en: 'Promotional items',
+    group: 'marketing',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5930',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Max 300 kr/mottagare exkl moms för reklamgåvor',
+    mcc_codes: [],
+    keywords: ['reklamgåva', 'profilmaterial', 'promotional', 'giveaway', 'tröjor', 'pennor'],
+    risk_level: 'MEDIUM',
+    requires_review: true,
+    impact_score: 3,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_marketing',
+    description_sv: 'Reklamgåvor och profilprodukter (max 300 kr/mottagare)',
+  },
+  {
+    id: 'marketing_seo_sem',
+    name_sv: 'SEO / SEM-tjänster',
+    name_en: 'SEO / SEM services',
+    group: 'marketing',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5910',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['seo', 'sem', 'sökmotoroptimering', 'search engine'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_marketing',
+    description_sv: 'Sökmotoroptimering och sökmarknadsföring',
+  },
+  {
+    id: 'marketing_social_media_tools',
+    name_sv: 'Verktyg för sociala medier',
+    name_en: 'Social media tools',
+    group: 'marketing',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5920',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['hootsuite', 'buffer', 'later', 'canva', 'social media', 'sociala medier'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_marketing',
+    description_sv: 'Verktyg för hantering av sociala medier',
+  },
+  {
+    id: 'marketing_photography',
+    name_sv: 'Fotografering / Videoproduktion',
+    name_en: 'Photography / Video production',
+    group: 'marketing',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5920',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [7332, 7829],
+    keywords: ['foto', 'fotograf', 'video', 'film', 'photography', 'videoproduktion'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_marketing',
+    description_sv: 'Professionell fotografering och videoproduktion',
+  },
+
+  // --- TRAVEL (39-46) ---
+  {
+    id: 'travel_domestic_flight',
+    name_sv: 'Inrikesflyg',
+    name_en: 'Domestic flight',
+    group: 'travel',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5810',
+    credit_account: '1930',
+    vat_treatment: 'reduced_6',
+    vat_rate: 0.06,
+    deductibility: 'full',
+    special_rules_sv: 'Inrikesflyg har 6% moms',
+    mcc_codes: [3000, 3001, 3002, 3003, 4511],
+    keywords: ['flyg', 'sas', 'norwegian', 'bra', 'flight', 'boarding', 'flygbiljett'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Inrikesflyg i tjänsten (6% moms)',
+  },
+  {
+    id: 'travel_international_flight',
+    name_sv: 'Utrikesflyg',
+    name_en: 'International flight',
+    group: 'travel',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5810',
+    credit_account: '1930',
+    vat_treatment: 'export',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Utrikesflyg är momsfritt',
+    mcc_codes: [3000, 3001, 3002, 3003, 4511],
+    keywords: ['flyg', 'flight', 'international', 'utrikes', 'airport'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Utrikesflyg i tjänsten (momsfritt)',
+  },
+  {
+    id: 'travel_train',
+    name_sv: 'Tåg & Kollektivtrafik',
+    name_en: 'Train & Public transport',
+    group: 'travel',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5810',
+    credit_account: '1930',
+    vat_treatment: 'reduced_6',
+    vat_rate: 0.06,
+    deductibility: 'full',
+    special_rules_sv: 'Persontransport har 6% moms',
+    mcc_codes: [4011, 4111, 4112, 4131],
+    keywords: ['sj', 'tåg', 'train', 'sl', 'västtrafik', 'skånetrafiken', 'kollektivtrafik', 'pendeltåg', 'tunnelbana'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 7,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Tåg och kollektivtrafik i tjänsten (6% moms)',
+  },
+  {
+    id: 'travel_taxi',
+    name_sv: 'Taxi',
+    name_en: 'Taxi',
+    group: 'travel',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5810',
+    credit_account: '1930',
+    vat_treatment: 'reduced_6',
+    vat_rate: 0.06,
+    deductibility: 'full',
+    mcc_codes: [4121],
+    keywords: ['taxi', 'uber', 'bolt', 'cab', 'taxikurir', 'taxi stockholm', 'sverigetaxi'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.90,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Taxi i tjänsten (6% moms)',
+  },
+  {
+    id: 'travel_hotel',
+    name_sv: 'Hotell',
+    name_en: 'Hotel',
+    group: 'travel',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5820',
+    credit_account: '1930',
+    vat_treatment: 'reduced_12',
+    vat_rate: 0.12,
+    deductibility: 'full',
+    special_rules_sv: 'Logi har 12% moms. Frukost särredovisas med 12% moms.',
+    mcc_codes: [3501, 3502, 3503, 3504, 7011],
+    keywords: ['hotell', 'hotel', 'logi', 'övernattning', 'scandic', 'elite', 'best western', 'booking', 'airbnb'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Hotellövernattning i tjänsten (12% moms)',
+  },
+  {
+    id: 'travel_mileage',
+    name_sv: 'Milersättning',
+    name_en: 'Mileage allowance',
+    group: 'travel',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '5811',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Skattefritt 25 kr/mil (2024). Gäller egen bil i tjänsten.',
+    mcc_codes: [],
+    keywords: ['milersättning', 'mileage', 'körjournal', 'bilersättning'],
+    risk_level: 'LOW',
+    requires_review: true,
+    impact_score: 5,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Milersättning vid användning av egen bil i tjänsten',
+  },
+  {
+    id: 'travel_per_diem',
+    name_sv: 'Traktamente',
+    name_en: 'Per diem',
+    group: 'travel',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '5830',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Skattefritt traktamente vid tjänsteresa med övernattning',
+    mcc_codes: [],
+    keywords: ['traktamente', 'per diem', 'dagtraktamente'],
+    risk_level: 'LOW',
+    requires_review: true,
+    impact_score: 4,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Traktamente vid tjänsteresa med övernattning',
+  },
+  {
+    id: 'travel_rental_car',
+    name_sv: 'Hyrbil',
+    name_en: 'Rental car',
+    group: 'travel',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5810',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [7512],
+    keywords: ['hyrbil', 'rental car', 'europcar', 'hertz', 'avis', 'sixt'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_travel',
+    description_sv: 'Hyrbil i tjänsten',
+  },
+
+  // --- REPRESENTATION (47-50) ---
+  {
+    id: 'representation_external',
+    name_sv: 'Extern representation (måltid)',
+    name_en: 'External representation (meal)',
+    group: 'representation',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6071',
+    credit_account: '1930',
+    vat_treatment: 'reduced_12',
+    vat_rate: 0.12,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Max 300 kr/person exkl moms (IL 16 kap 2§)',
+    special_rules_sv: 'Dokumentera: syfte, deltagare, företag. Momsavdrag max 300 kr/person.',
+    mcc_codes: [5812, 5813, 5814],
+    keywords: ['representation', 'lunch', 'middag', 'restaurang', 'restaurant', 'kund', 'kundmöte'],
+    risk_level: 'HIGH',
+    requires_review: true,
+    impact_score: 7,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Representation med kund/affärspartner (dokumentera noggrant)',
+  },
+  {
+    id: 'representation_internal',
+    name_sv: 'Intern representation (personalaktivitet)',
+    name_en: 'Internal representation (staff event)',
+    group: 'representation',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '6072',
+    credit_account: '1930',
+    vat_treatment: 'reduced_12',
+    vat_rate: 0.12,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Max 300 kr/person exkl moms',
+    special_rules_sv: 'Gäller personalfester, kick-offs etc. Max 2 tillfällen/år för fullt avdrag.',
+    mcc_codes: [],
+    keywords: ['personalfest', 'kick-off', 'teambuilding', 'julbord', 'sommarfest'],
+    risk_level: 'MEDIUM',
+    requires_review: true,
+    impact_score: 3,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Intern representation för personal',
+  },
+  {
+    id: 'representation_gift',
+    name_sv: 'Representationsgåva',
+    name_en: 'Business gift',
+    group: 'representation',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6071',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Max 180 kr/mottagare för representationsgåvor',
+    mcc_codes: [],
+    keywords: ['gåva', 'present', 'gift', 'representationsgåva'],
+    risk_level: 'HIGH',
+    requires_review: true,
+    impact_score: 2,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Gåva till kund/affärspartner (max 180 kr/mottagare)',
+  },
+  {
+    id: 'representation_conference',
+    name_sv: 'Konferens & Mässa',
+    name_en: 'Conference & Trade show',
+    group: 'representation',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5990',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [7941, 7922],
+    keywords: ['konferens', 'mässa', 'conference', 'trade show', 'event', 'utställning', 'biljett'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_education',
+    description_sv: 'Avgifter för konferenser och mässor',
+  },
+
+  // --- INSURANCE (51-54) ---
+  {
+    id: 'insurance_business',
+    name_sv: 'Företagsförsäkring',
+    name_en: 'Business insurance',
+    group: 'insurance',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6310',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Försäkringspremier är momsfria',
+    mcc_codes: [6300],
+    keywords: ['försäkring', 'insurance', 'företagsförsäkring', 'ansvarsförsäkring', 'if', 'trygg-hansa', 'länsförsäkringar'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Företagsförsäkring (egendoms-, ansvars- eller avbrottsförsäkring)',
+  },
+  {
+    id: 'insurance_liability',
+    name_sv: 'Ansvarsförsäkring / Konsultförsäkring',
+    name_en: 'Liability / Professional insurance',
+    group: 'insurance',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6310',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['ansvarsförsäkring', 'konsultförsäkring', 'liability', 'professional insurance'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Yrkes- eller ansvarsförsäkring',
+  },
+  {
+    id: 'insurance_pension_ef',
+    name_sv: 'Pensionsförsäkring (EF)',
+    name_en: 'Pension insurance (EF)',
+    group: 'insurance',
+    direction: 'expense',
+    entity_applicability: 'enskild_firma',
+    debit_account: '6530',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Avdragsgill i NE-deklarationen, inte i bokföringen direkt',
+    special_rules_sv: 'EF: Pensionssparande dras av i NE-blanketten, inte som kostnad i rörelsen.',
+    mcc_codes: [],
+    keywords: ['pension', 'pensionsförsäkring', 'itp', 'avanza pension', 'spp'],
+    risk_level: 'MEDIUM',
+    requires_review: true,
+    impact_score: 4,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Pensionssparande för enskild firma (granska avdragsregel)',
+  },
+  {
+    id: 'insurance_pension_ab',
+    name_sv: 'Pensionsförsäkring (AB)',
+    name_en: 'Pension insurance (AB)',
+    group: 'insurance',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '7410',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'AB: Pensionskostnad är en avdragsgill personalkostnad',
+    mcc_codes: [],
+    keywords: ['pension', 'pensionsförsäkring', 'itp', 'tjänstepension'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Tjänstepension för anställda i aktiebolag',
+  },
+
+  // --- PROFESSIONAL SERVICES (55-60) ---
+  {
+    id: 'prof_accounting',
+    name_sv: 'Redovisningstjänster',
+    name_en: 'Accounting services',
+    group: 'professional_services',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6530',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [8931],
+    keywords: ['redovisning', 'bokföring', 'revisor', 'accounting', 'bokföringstjänst', 'redovisningsbyrå'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 8,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_professional_services',
+    description_sv: 'Redovisning, bokföring och revisionstjänster',
+  },
+  {
+    id: 'prof_legal',
+    name_sv: 'Juridiska tjänster',
+    name_en: 'Legal services',
+    group: 'professional_services',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6530',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [8111],
+    keywords: ['advokat', 'juridisk', 'legal', 'lawyer', 'jurist', 'avtal', 'kontrakt'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_professional_services',
+    description_sv: 'Advokattjänster och juridisk rådgivning',
+  },
+  {
+    id: 'prof_consulting',
+    name_sv: 'Konsulttjänster',
+    name_en: 'Consulting services',
+    group: 'professional_services',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6550',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [7392],
+    keywords: ['konsult', 'consulting', 'rådgivning', 'advisory', 'management'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_professional_services',
+    description_sv: 'Konsultarvoden och rådgivningstjänster',
+  },
+  {
+    id: 'prof_bolagsverket',
+    name_sv: 'Bolagsverket-avgifter',
+    name_en: 'Companies Registration Office fees',
+    group: 'professional_services',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6990',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Myndighetsavgifter är inte momspliktiga',
+    mcc_codes: [],
+    keywords: ['bolagsverket', 'registrering', 'årsredovisning', 'companies registration'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.90,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Avgifter till Bolagsverket (registrering, årsredovisning etc.)',
+  },
+  {
+    id: 'prof_patent',
+    name_sv: 'Patent & Varumärken',
+    name_en: 'Patents & Trademarks',
+    group: 'professional_services',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6990',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['patent', 'varumärke', 'trademark', 'prv', 'immaterialrätt'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 2,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Patent- och varumärkesregistrering',
+  },
+  {
+    id: 'prof_recruitment',
+    name_sv: 'Rekryteringstjänster',
+    name_en: 'Recruitment services',
+    group: 'professional_services',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '6540',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [7361],
+    keywords: ['rekrytering', 'recruitment', 'headhunting', 'personalförmedling'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 3,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_professional_services',
+    description_sv: 'Rekrytering och personalförmedlingstjänster',
+  },
+
+  // --- BANK & FINANCE (61-66) ---
+  {
+    id: 'bank_fees',
+    name_sv: 'Bankavgifter',
+    name_en: 'Bank fees',
+    group: 'bank_finance',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6570',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Banktjänster är momsfria',
+    mcc_codes: [6010, 6011, 6012],
+    keywords: ['bankavgift', 'bank fee', 'kontoavgift', 'årsavgift', 'månadsavgift'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 9,
+    auto_match_confidence: 0.90,
+    default_private: false,
+    fallback_category: 'expense_bank_fees',
+    description_sv: 'Bankavgifter och kontoavgifter',
+  },
+  {
+    id: 'bank_card_fees',
+    name_sv: 'Kortavgifter / Betalterminal',
+    name_en: 'Card fees / Payment terminal',
+    group: 'bank_finance',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6570',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['kortavgift', 'zettle', 'izettle', 'stripe', 'klarna', 'swish', 'betalterminal', 'card fee', 'nets'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 8,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_card_fees',
+    description_sv: 'Kortavgifter och betalterminalavgifter',
+  },
+  {
+    id: 'bank_interest_income',
+    name_sv: 'Ränteintäkt',
+    name_en: 'Interest income',
+    group: 'bank_finance',
+    direction: 'income',
+    entity_applicability: 'all',
+    debit_account: '1930',
+    credit_account: '8310',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['ränta', 'ränteinkomst', 'interest income', 'sparränta'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'income_other',
+    description_sv: 'Ränteintäkter på bankkonto eller placeringar',
+  },
+  {
+    id: 'bank_interest_expense',
+    name_sv: 'Räntekostnad',
+    name_en: 'Interest expense',
+    group: 'bank_finance',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '8410',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['ränta', 'räntekostnad', 'interest expense', 'låneränta'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Räntekostnad på lån eller kredit',
+  },
+  {
+    id: 'bank_currency_loss',
+    name_sv: 'Valutakursförlust',
+    name_en: 'Currency exchange loss',
+    group: 'bank_finance',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '7960',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [6051],
+    keywords: ['valuta', 'currency', 'växling', 'kursförlust', 'exchange'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_currency_exchange',
+    description_sv: 'Valutakursförluster vid betalning i utländsk valuta',
+  },
+  {
+    id: 'bank_currency_gain',
+    name_sv: 'Valutakursvinst',
+    name_en: 'Currency exchange gain',
+    group: 'bank_finance',
+    direction: 'income',
+    entity_applicability: 'all',
+    debit_account: '1930',
+    credit_account: '3960',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['valuta', 'currency', 'kursvinst', 'exchange gain'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 3,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'income_other',
+    description_sv: 'Valutakursvinster vid betalning i utländsk valuta',
+  },
+
+  // --- TELECOM (67-70) ---
+  {
+    id: 'telecom_mobile',
+    name_sv: 'Mobilabonnemang',
+    name_en: 'Mobile subscription',
+    group: 'telecom',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6211',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Blandad användning: bara yrkesmässig del avdragsgill',
+    mcc_codes: [4812, 4814],
+    keywords: ['mobil', 'tele2', 'telia', 'tre', 'telenor', 'hallon', 'comviq', 'mobilabonnemang', 'telefon'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 8,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Mobilabonnemang (granska yrkesmässig andel)',
+  },
+  {
+    id: 'telecom_internet',
+    name_sv: 'Internetanslutning',
+    name_en: 'Internet connection',
+    group: 'telecom',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6230',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [4816],
+    keywords: ['internet', 'bredband', 'fiber', 'broadband', 'bahnhof', 'telia', 'comhem'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 7,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Internetanslutning för kontor',
+  },
+  {
+    id: 'telecom_landline',
+    name_sv: 'Fast telefoni',
+    name_en: 'Landline phone',
+    group: 'telecom',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6212',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [4813],
+    keywords: ['fast telefon', 'landline', 'växel', 'ip-telefoni', 'voip'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 3,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Fast telefoni och IP-telefoni',
+  },
+  {
+    id: 'telecom_coworking',
+    name_sv: 'Coworking / Kontorshotell',
+    name_en: 'Coworking space',
+    group: 'telecom',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5010',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['coworking', 'kontorshotell', 'wework', 'norrsken', 'epicenter', 'united spaces', 'regus'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_office',
+    description_sv: 'Coworking-plats eller kontorshotell',
+  },
+
+  // --- EDUCATION (71-73) ---
+  {
+    id: 'education_course',
+    name_sv: 'Kurs / Utbildning',
+    name_en: 'Course / Training',
+    group: 'education',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6991',
+    credit_account: '1930',
+    debit_account_ab: '7610',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Utbildningstjänster är momsfria. AB: konto 7610, EF: konto 6991.',
+    mcc_codes: [8220, 8241, 8244, 8249, 8299],
+    keywords: ['kurs', 'utbildning', 'course', 'training', 'workshop', 'certifiering', 'certification'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_education',
+    description_sv: 'Yrkesrelaterade kurser och utbildningar',
+  },
+  {
+    id: 'education_online_course',
+    name_sv: 'Onlinekurs (EU/utländsk)',
+    name_en: 'Online course (EU/foreign)',
+    group: 'education',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6991',
+    credit_account: '1930',
+    debit_account_ab: '7610',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Utländska onlinekurser kan vara tjänst med omvänd skattskyldighet',
+    mcc_codes: [5815, 5816],
+    keywords: ['udemy', 'coursera', 'pluralsight', 'linkedin learning', 'skillshare', 'online course'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_education',
+    description_sv: 'Onlinekurser från utländska plattformar',
+  },
+  {
+    id: 'education_membership',
+    name_sv: 'Branschförening / Medlemskap',
+    name_en: 'Trade association / Membership',
+    group: 'education',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6980',
+    credit_account: '1930',
+    vat_treatment: 'exempt',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Föreningsavgifter är normalt momsfria',
+    mcc_codes: [8641, 8651, 8661, 8699],
+    keywords: ['medlemskap', 'membership', 'förening', 'branschorganisation', 'förbund', 'svenskt näringsliv', 'företagarna'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_education',
+    description_sv: 'Medlemsavgift i branschorganisation eller yrkesförening',
+  },
+
+  // --- PERSONNEL (74-78) ---
+  {
+    id: 'personnel_salary',
+    name_sv: 'Lön (netto)',
+    name_en: 'Salary (net)',
+    group: 'personnel',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '7210',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['lön', 'salary', 'nettolön', 'löneutbetalning'],
+    risk_level: 'NONE',
+    requires_review: true,
+    impact_score: 8,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Nettolön till anställd',
+  },
+  {
+    id: 'personnel_employer_tax',
+    name_sv: 'Arbetsgivaravgifter',
+    name_en: 'Employer social contributions',
+    group: 'personnel',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '7510',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['arbetsgivaravgift', 'sociala avgifter', 'employer tax', 'skattekonto'],
+    risk_level: 'NONE',
+    requires_review: true,
+    impact_score: 7,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Arbetsgivaravgifter (31.42%)',
+  },
+  {
+    id: 'personnel_preliminary_tax',
+    name_sv: 'Preliminärskatt (AB)',
+    name_en: 'Preliminary tax (AB)',
+    group: 'personnel',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '2510',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['preliminärskatt', 'skatt', 'tax', 'skatteverket', 'skattekonto'],
+    risk_level: 'NONE',
+    requires_review: true,
+    impact_score: 7,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Preliminärskatt till Skatteverket',
+  },
+  {
+    id: 'personnel_friskvard',
+    name_sv: 'Friskvårdsbidrag',
+    name_en: 'Wellness benefit',
+    group: 'personnel',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '7690',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Skattefritt max 5 000 kr/anställd/år (2024)',
+    special_rules_sv: 'Friskvård är momsfri. Max 5 000 kr/år per anställd för skattefrihet.',
+    mcc_codes: [7941, 7991, 7992, 7997],
+    keywords: ['friskvård', 'gym', 'träning', 'wellness', 'friskvårdsbidrag'],
+    risk_level: 'MEDIUM',
+    requires_review: true,
+    impact_score: 5,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Friskvårdsbidrag till anställd (max 5 000 kr/år)',
+  },
+  {
+    id: 'personnel_staff_food',
+    name_sv: 'Personalmat / Fika',
+    name_en: 'Staff meals / Coffee',
+    group: 'personnel',
+    direction: 'expense',
+    entity_applicability: 'aktiebolag',
+    debit_account: '7690',
+    credit_account: '1930',
+    vat_treatment: 'reduced_12',
+    vat_rate: 0.12,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Enklare förtäring (kaffe, frukt) avdragsgillt utan beloppsgräns. Mat = förmånsbeskattning.',
+    mcc_codes: [5812, 5814],
+    keywords: ['fika', 'kaffe', 'frukt', 'personalmat', 'staff food'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Enklare förtäring för personal (kaffe, frukt etc.)',
+  },
+
+  // --- REVENUE (79-85) ---
+  {
+    id: 'revenue_services_25',
+    name_sv: 'Tjänsteförsäljning 25% moms',
+    name_en: 'Service revenue 25% VAT',
+    group: 'revenue',
+    direction: 'income',
+    entity_applicability: 'all',
+    debit_account: '1930',
+    credit_account: '3001',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['konsult', 'tjänst', 'service', 'arvode', 'fee', 'faktura'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 10,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'income_services',
+    description_sv: 'Intäkter från tjänsteförsäljning med 25% moms',
+  },
+  {
+    id: 'revenue_products_25',
+    name_sv: 'Varuförsäljning 25% moms',
+    name_en: 'Product revenue 25% VAT',
+    group: 'revenue',
+    direction: 'income',
+    entity_applicability: 'all',
+    debit_account: '1930',
+    credit_account: '3001',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['försäljning', 'vara', 'produkt', 'product', 'sale'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 9,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'income_products',
+    description_sv: 'Intäkter från varuförsäljning med 25% moms',
+  },
+  {
+    id: 'revenue_products_12',
+    name_sv: 'Varuförsäljning 12% moms (livsmedel)',
+    name_en: 'Product revenue 12% VAT (food)',
+    group: 'revenue',
+    direction: 'income',
+    entity_applicability: 'all',
+    debit_account: '1930',
+    credit_account: '3002',
+    vat_treatment: 'reduced_12',
+    vat_rate: 0.12,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['livsmedel', 'mat', 'food', 'restaurang'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'income_products',
+    description_sv: 'Intäkter från livsmedelsförsäljning med 12% moms',
+  },
+  {
+    id: 'revenue_products_6',
+    name_sv: 'Försäljning 6% moms (kultur/böcker)',
+    name_en: 'Revenue 6% VAT (culture/books)',
+    group: 'revenue',
+    direction: 'income',
+    entity_applicability: 'all',
+    debit_account: '1930',
+    credit_account: '3003',
+    vat_treatment: 'reduced_6',
+    vat_rate: 0.06,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['kultur', 'bok', 'tidning', 'evenemang', 'culture', 'book'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'income_products',
+    description_sv: 'Intäkter med 6% moms (böcker, kultur, evenemang)',
+  },
+  {
+    id: 'revenue_eu_services',
+    name_sv: 'Tjänsteförsäljning EU (omvänd moms)',
+    name_en: 'Service revenue EU (reverse charge)',
+    group: 'revenue',
+    direction: 'income',
+    entity_applicability: 'all',
+    debit_account: '1930',
+    credit_account: '3308',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Tjänsteförsäljning till EU-företag → omvänd skattskyldighet, rapportera i ruta 39',
+    mcc_codes: [],
+    keywords: ['eu', 'export', 'eu service', 'reverse charge', 'utlandsförsäljning'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 6,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'income_services',
+    description_sv: 'Tjänsteförsäljning till EU-företag (momsfritt, ruta 39)',
+  },
+  {
+    id: 'revenue_export',
+    name_sv: 'Export utanför EU',
+    name_en: 'Export outside EU',
+    group: 'revenue',
+    direction: 'income',
+    entity_applicability: 'all',
+    debit_account: '1930',
+    credit_account: '3305',
+    vat_treatment: 'export',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Export utanför EU → momsfritt, rapportera i ruta 40',
+    mcc_codes: [],
+    keywords: ['export', 'utland', 'usa', 'utanför eu', 'non-eu'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'income_services',
+    description_sv: 'Export av varor/tjänster utanför EU (momsfritt, ruta 40)',
+  },
+  {
+    id: 'revenue_other',
+    name_sv: 'Övrig intäkt',
+    name_en: 'Other revenue',
+    group: 'revenue',
+    direction: 'income',
+    entity_applicability: 'all',
+    debit_account: '1930',
+    credit_account: '3900',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['övrigt', 'miscellaneous', 'other income', 'övrig intäkt'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'income_other',
+    description_sv: 'Övriga rörelseintäkter',
+  },
+
+  // --- FINANCIAL (86-88) ---
+  {
+    id: 'financial_loan_repayment',
+    name_sv: 'Amortering lån',
+    name_en: 'Loan repayment',
+    group: 'financial',
+    direction: 'transfer',
+    entity_applicability: 'all',
+    debit_account: '2350',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['amortering', 'lån', 'loan', 'repayment', 'avbetalning'],
+    risk_level: 'NONE',
+    requires_review: true,
+    impact_score: 5,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Amortering av banklån',
+  },
+  {
+    id: 'financial_tax_account',
+    name_sv: 'Insättning skattekonto',
+    name_en: 'Tax account deposit',
+    group: 'financial',
+    direction: 'transfer',
+    entity_applicability: 'all',
+    debit_account: '1630',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['skattekonto', 'skatteverket', 'tax account', 'f-skatt', 'moms inbetalning'],
+    risk_level: 'NONE',
+    requires_review: true,
+    impact_score: 8,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Insättning på skattekonto hos Skatteverket',
+  },
+  {
+    id: 'financial_savings_transfer',
+    name_sv: 'Överföring till sparkonto',
+    name_en: 'Transfer to savings account',
+    group: 'financial',
+    direction: 'transfer',
+    entity_applicability: 'all',
+    debit_account: '1940',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['sparkonto', 'savings', 'överföring', 'transfer'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Överföring mellan företagets bankkonton',
+  },
+
+  // --- PRIVATE TRANSFERS (89-92) ---
+  {
+    id: 'private_withdrawal_ef',
+    name_sv: 'Eget uttag (EF)',
+    name_en: 'Owner withdrawal (EF)',
+    group: 'private_transfers',
+    direction: 'transfer',
+    entity_applicability: 'enskild_firma',
+    debit_account: '2013',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'non_deductible',
+    mcc_codes: [],
+    keywords: ['eget uttag', 'privat', 'withdrawal', 'egen insättning'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 10,
+    auto_match_confidence: 0.85,
+    default_private: true,
+    fallback_category: 'private',
+    description_sv: 'Privat uttag från företagskonto (enskild firma)',
+  },
+  {
+    id: 'private_deposit_ef',
+    name_sv: 'Egen insättning (EF)',
+    name_en: 'Owner deposit (EF)',
+    group: 'private_transfers',
+    direction: 'transfer',
+    entity_applicability: 'enskild_firma',
+    debit_account: '1930',
+    credit_account: '2018',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'non_deductible',
+    mcc_codes: [],
+    keywords: ['egen insättning', 'insättning', 'deposit', 'tillskott'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 8,
+    auto_match_confidence: 0.80,
+    default_private: true,
+    fallback_category: 'private',
+    description_sv: 'Egen insättning till företagskonto (enskild firma)',
+  },
+  {
+    id: 'private_shareholder_loan',
+    name_sv: 'Skuld till aktieägare (AB)',
+    name_en: 'Shareholder loan (AB)',
+    group: 'private_transfers',
+    direction: 'transfer',
+    entity_applicability: 'aktiebolag',
+    debit_account: '2893',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'non_deductible',
+    mcc_codes: [],
+    keywords: ['aktieägare', 'lån', 'shareholder', 'skuld till ägare'],
+    risk_level: 'LOW',
+    requires_review: true,
+    impact_score: 6,
+    auto_match_confidence: 0.75,
+    default_private: true,
+    fallback_category: 'private',
+    description_sv: 'Utbetalning bokförd som skuld till aktieägare',
+  },
+  {
+    id: 'private_expense',
+    name_sv: 'Privat kostnad',
+    name_en: 'Private expense',
+    group: 'private_transfers',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '2013',
+    credit_account: '1930',
+    debit_account_ab: '2893',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'non_deductible',
+    mcc_codes: [],
+    keywords: ['privat', 'private', 'personlig', 'personal'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 9,
+    auto_match_confidence: 0.85,
+    default_private: true,
+    fallback_category: 'private',
+    description_sv: 'Privat kostnad betald från företagskonto',
+  },
+
+  // --- EQUIPMENT (93-95) ---
+  {
+    id: 'equipment_tools',
+    name_sv: 'Verktyg & Maskiner (förbrukning)',
+    name_en: 'Tools & Machinery (consumable)',
+    group: 'equipment',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5410',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [5200, 5251, 5261, 5072],
+    keywords: ['verktyg', 'maskin', 'tool', 'machine', 'biltema', 'jula', 'bauhaus', 'hornbach'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_equipment',
+    description_sv: 'Verktyg och maskiner under halva prisbasbeloppet',
+  },
+  {
+    id: 'equipment_capital',
+    name_sv: 'Inventarie (aktivering)',
+    name_en: 'Capital equipment (capitalize)',
+    group: 'equipment',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '1250',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    special_rules_sv: 'Över halva prisbasbeloppet: aktivera och skriv av. Avskrivning konto 7832.',
+    mcc_codes: [],
+    keywords: ['inventarie', 'anläggningstillgång', 'capital', 'aktivering', 'avskrivning'],
+    risk_level: 'LOW',
+    requires_review: true,
+    impact_score: 4,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_equipment',
+    description_sv: 'Inventarie som ska aktiveras och skrivas av',
+  },
+  {
+    id: 'equipment_work_clothes',
+    name_sv: 'Arbetskläder / Skyddsutrustning',
+    name_en: 'Work clothes / Safety equipment',
+    group: 'equipment',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5480',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Normala kläder ej avdragsgilla. Skyddskläder/uniformer med logotyp OK.',
+    special_rules_sv: 'Vardagskläder ej avdragsgilla (RÅ 1988 ref. 35). Skyddskläder och arbetskläder med tydlig företagsprofil OK.',
+    mcc_codes: [5651, 5691, 5699],
+    keywords: ['arbetskläder', 'skyddsutrustning', 'uniform', 'safety', 'skyddsskor'],
+    risk_level: 'HIGH',
+    requires_review: true,
+    impact_score: 4,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_other',
+    description_sv: 'Arbetskläder och skyddsutrustning (ej vardagskläder)',
+  },
+
+  // --- SUBSCRIPTIONS (96-100) ---
+  {
+    id: 'subscription_accounting_software',
+    name_sv: 'Bokföringsprogram',
+    name_en: 'Accounting software',
+    group: 'subscriptions',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '6530',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['bokföring', 'fortnox', 'visma', 'bokio', 'dooer', 'accounting software'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 8,
+    auto_match_confidence: 0.90,
+    default_private: false,
+    fallback_category: 'expense_professional_services',
+    description_sv: 'Prenumeration på bokföringsprogramvara',
+  },
+  {
+    id: 'subscription_project_tools',
+    name_sv: 'Projektverktyg',
+    name_en: 'Project management tools',
+    group: 'subscriptions',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5420',
+    credit_account: '1930',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Ofta utländsk leverantör med omvänd skattskyldighet',
+    mcc_codes: [],
+    keywords: ['asana', 'monday', 'trello', 'basecamp', 'clickup', 'linear', 'project management'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_software',
+    description_sv: 'Projekthanteringsverktyg',
+  },
+  {
+    id: 'subscription_email_marketing',
+    name_sv: 'E-postmarknadsföring',
+    name_en: 'Email marketing',
+    group: 'subscriptions',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5920',
+    credit_account: '1930',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    mcc_codes: [],
+    keywords: ['mailchimp', 'sendgrid', 'mailgun', 'brevo', 'email marketing', 'nyhetsbrev', 'newsletter'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 4,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_marketing',
+    description_sv: 'Verktyg för e-postmarknadsföring och nyhetsbrev',
+  },
+  {
+    id: 'subscription_music_streaming',
+    name_sv: 'Musik-/Mediestreaming (företag)',
+    name_en: 'Music/Media streaming (business)',
+    group: 'subscriptions',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5420',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Avdragsgillt bara om det används yrkesmässigt (t.ex. bakgrundsmusik i butik)',
+    mcc_codes: [5815, 4899],
+    keywords: ['spotify', 'apple music', 'streaming', 'musik'],
+    risk_level: 'MEDIUM',
+    requires_review: true,
+    impact_score: 3,
+    auto_match_confidence: 0.70,
+    default_private: true,
+    fallback_category: 'expense_other',
+    description_sv: 'Musikstreaming (ofta privat, granska yrkesmässig användning)',
+  },
+  {
+    id: 'subscription_crm',
+    name_sv: 'CRM-system',
+    name_en: 'CRM system',
+    group: 'subscriptions',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5420',
+    credit_account: '1930',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Ofta utländsk leverantör med omvänd skattskyldighet',
+    mcc_codes: [],
+    keywords: ['hubspot', 'salesforce', 'pipedrive', 'crm', 'kundhantering'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_software',
+    description_sv: 'CRM-system för kundhantering',
+  },
+  {
+    id: 'subscription_storage',
+    name_sv: 'Molnlagring',
+    name_en: 'Cloud storage',
+    group: 'subscriptions',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5420',
+    credit_account: '1930',
+    vat_treatment: 'reverse_charge',
+    vat_rate: 0,
+    deductibility: 'full',
+    special_rules_sv: 'Ofta utländsk leverantör med omvänd skattskyldighet',
+    mcc_codes: [],
+    keywords: ['dropbox', 'google drive', 'onedrive', 'icloud', 'storage', 'lagring', 'backup'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.85,
+    default_private: false,
+    fallback_category: 'expense_software',
+    description_sv: 'Molnlagring och backup-tjänster',
+  },
+]
+
+// ============================================================
+// Lookup Indexes (built once at module load)
+// ============================================================
+
+const templateById = new Map<string, BookingTemplate>()
+const templatesByGroup = new Map<TemplateGroup, BookingTemplate[]>()
+const templatesByMcc = new Map<number, BookingTemplate[]>()
+
+for (const t of BOOKING_TEMPLATES) {
+  templateById.set(t.id, t)
+
+  const groupList = templatesByGroup.get(t.group) || []
+  groupList.push(t)
+  templatesByGroup.set(t.group, groupList)
+
+  for (const mcc of t.mcc_codes) {
+    const mccList = templatesByMcc.get(mcc) || []
+    mccList.push(t)
+    templatesByMcc.set(mcc, mccList)
+  }
+}
+
+// ============================================================
+// Public API
+// ============================================================
+
+/** O(1) lookup by template ID */
+export function getTemplateById(id: string): BookingTemplate | undefined {
+  return templateById.get(id)
+}
+
+/** Get all templates in a group */
+export function getTemplatesByGroup(group: TemplateGroup): BookingTemplate[] {
+  return templatesByGroup.get(group) || []
+}
+
+/** Get templates matching a specific MCC code */
+export function getTemplatesByMcc(mcc: number): BookingTemplate[] {
+  return templatesByMcc.get(mcc) || []
+}
+
+/** Get all groups with labels and their templates */
+export function getTemplateGroups(): TemplateGroupInfo[] {
+  const groups: TemplateGroupInfo[] = []
+  for (const [group, labels] of Object.entries(GROUP_LABELS)) {
+    const g = group as TemplateGroup
+    groups.push({
+      group: g,
+      label_sv: labels.sv,
+      label_en: labels.en,
+      templates: templatesByGroup.get(g) || [],
+    })
+  }
+  return groups
+}
+
+/**
+ * Fuzzy search templates by name, keywords, or description.
+ * Optionally filter by entity type.
+ */
+export function searchTemplates(query: string, entityType?: EntityType): BookingTemplate[] {
+  if (!query.trim()) return []
+  const q = query.toLowerCase()
+  const tokens = q.split(/\s+/).filter(Boolean)
+
+  return BOOKING_TEMPLATES.filter((t) => {
+    // Filter by entity applicability
+    if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) {
+      return false
+    }
+
+    // Check if all tokens match somewhere
+    return tokens.every((token) =>
+      t.name_sv.toLowerCase().includes(token) ||
+      t.name_en.toLowerCase().includes(token) ||
+      t.description_sv.toLowerCase().includes(token) ||
+      t.keywords.some((kw) => kw.toLowerCase().includes(token)) ||
+      t.id.includes(token)
+    )
+  })
+}
+
+/**
+ * Multi-signal matching against a transaction.
+ * Returns top 5 matches sorted by confidence descending.
+ */
+export function findMatchingTemplates(
+  transaction: Transaction,
+  entityType?: EntityType
+): TemplateMatch[] {
+  const results: TemplateMatch[] = []
+  const isExpense = transaction.amount < 0
+  const isIncome = transaction.amount > 0
+
+  const descLower = (transaction.description || '').toLowerCase()
+  const merchantLower = (transaction.merchant_name || '').toLowerCase()
+  const searchText = `${descLower} ${merchantLower}`
+
+  for (const t of BOOKING_TEMPLATES) {
+    // Filter entity applicability
+    if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) {
+      continue
+    }
+
+    // Filter direction
+    if (t.direction === 'expense' && !isExpense) continue
+    if (t.direction === 'income' && !isIncome) continue
+    // 'transfer' templates match both directions
+
+    let score = 0
+
+    // MCC exact match: +0.4
+    if (transaction.mcc_code && t.mcc_codes.includes(transaction.mcc_code)) {
+      score += 0.4
+    }
+
+    // Keyword matches in description + merchant: +0.3 (proportional)
+    if (t.keywords.length > 0) {
+      let matchedKeywords = 0
+      for (const kw of t.keywords) {
+        if (searchText.includes(kw.toLowerCase())) {
+          matchedKeywords++
+        }
+      }
+      if (matchedKeywords > 0) {
+        score += 0.3 * Math.min(matchedKeywords / Math.min(t.keywords.length, 3), 1)
+      }
+    }
+
+    // Direction match bonus: +0.1 (only if there's already a signal)
+    if (score > 0 && ((t.direction === 'expense' && isExpense) || (t.direction === 'income' && isIncome))) {
+      score += 0.1
+    }
+
+    if (score > 0) {
+      const confidence = Math.round(score * t.auto_match_confidence * 100) / 100
+      results.push({ template: t, confidence })
+    }
+  }
+
+  return results
+    .sort((a, b) => b.confidence - a.confidence)
+    .slice(0, 5)
+}
+
+/**
+ * Convert a booking template into a MappingResult.
+ * Follows the same pattern as buildMappingResultFromCategory in category-mapping.ts.
+ */
+export function buildMappingResultFromTemplate(
+  template: BookingTemplate,
+  transaction: Transaction,
+  entityType: EntityType = 'enskild_firma'
+): MappingResult {
+  const isExpense = transaction.amount < 0
+  const isBusiness = !template.default_private
+
+  // Resolve entity-specific accounts
+  let debitAccount = template.debit_account
+  let creditAccount = template.credit_account
+  if (entityType === 'aktiebolag') {
+    if (template.debit_account_ab) debitAccount = template.debit_account_ab
+    if (template.credit_account_ab) creditAccount = template.credit_account_ab
+  }
+
+  // Generate VAT lines
+  const vatLines: VatJournalLine[] = []
+  if (isBusiness && template.vat_treatment && template.deductibility !== 'non_deductible') {
+    const vatRate = getVatRate(template.vat_treatment)
+
+    if (template.vat_treatment === 'reverse_charge' && isExpense) {
+      // EU reverse charge: fiktiv moms (offsetting entries)
+      const absAmount = Math.abs(transaction.amount)
+      const rcLines = generateReverseChargeLines(absAmount)
+      for (const rcl of rcLines) {
+        vatLines.push({
+          account_number: rcl.account_number,
+          debit_amount: rcl.debit_amount,
+          credit_amount: rcl.credit_amount,
+          description: rcl.line_description || '',
+        })
+      }
+    } else if (vatRate > 0 && isExpense) {
+      // Input VAT deduction
+      const absAmount = Math.abs(transaction.amount)
+      const vatLine = generateInputVatLine(absAmount, vatRate)
+      if (vatLine) {
+        vatLines.push({
+          account_number: vatLine.account_number,
+          debit_amount: vatLine.debit_amount,
+          credit_amount: vatLine.credit_amount,
+          description: vatLine.line_description || '',
+        })
+      }
+    } else if (vatRate > 0 && !isExpense) {
+      // Output VAT (income)
+      const grossAmount = Math.abs(transaction.amount)
+      const vatAmount = Math.round((grossAmount * vatRate / (1 + vatRate)) * 100) / 100
+      let vatAccount: string
+      switch (template.vat_treatment) {
+        case 'standard_25': vatAccount = '2611'; break
+        case 'reduced_12': vatAccount = '2621'; break
+        case 'reduced_6': vatAccount = '2631'; break
+        default: vatAccount = '2611'
+      }
+      vatLines.push({
+        account_number: vatAccount,
+        debit_amount: 0,
+        credit_amount: vatAmount,
+        description: `Utgående moms ${vatRate * 100}%`,
+      })
+    }
+  }
+
+  // Build description
+  const description = `${template.name_sv}: ${transaction.description}`
+
+  return {
+    rule: null,
+    template_id: template.id,
+    debit_account: debitAccount,
+    credit_account: creditAccount,
+    risk_level: template.risk_level,
+    confidence: 1.0, // User explicitly selected template
+    requires_review: template.requires_review,
+    default_private: template.default_private,
+    vat_lines: vatLines,
+    description,
+  }
+}
diff --git a/lib/bookkeeping/mapping-engine.ts b/lib/bookkeeping/mapping-engine.ts
index 37fed2e0..157c4b58 100644
--- a/lib/bookkeeping/mapping-engine.ts
+++ b/lib/bookkeeping/mapping-engine.ts
@@ -5,11 +5,13 @@ import {
   extractNetAmount,
   extractVatAmount,
 } from './vat-entries'
+import { findMatchingTemplates, buildMappingResultFromTemplate } from './booking-templates'
 import type {
   MappingRule,
   MappingResult,
   RiskLevel,
   Transaction,
+  EntityType,
   VatJournalLine,
 } from '@/types'
 
@@ -28,7 +30,8 @@ const CAPITALIZATION_THRESHOLD = 29400
  */
 export async function evaluateMappingRules(
   userId: string,
-  transaction: Transaction
+  transaction: Transaction,
+  entityType?: EntityType
 ): Promise<MappingResult> {
   const supabase = await createClient()
 
@@ -41,6 +44,9 @@ export async function evaluateMappingRules(
     .order('priority', { ascending: true })
 
   if (error || !rules || rules.length === 0) {
+    // Try template-based matching before default fallback
+    const templateResult = evaluateTemplateRules(transaction, entityType)
+    if (templateResult) return templateResult
     return getDefaultResult(transaction)
   }
 
@@ -51,9 +57,35 @@ export async function evaluateMappingRules(
     }
   }
 
+  // Try template-based matching before default fallback
+  const templateResult = evaluateTemplateRules(transaction, entityType)
+  if (templateResult) return templateResult
+
   return getDefaultResult(transaction)
 }
 
+/**
+ * Evaluate booking templates as a fallback when no DB mapping rule matches.
+ * Returns the best template match if confidence >= 0.3, otherwise null.
+ */
+function evaluateTemplateRules(
+  transaction: Transaction,
+  entityType?: EntityType
+): MappingResult | null {
+  const matches = findMatchingTemplates(transaction, entityType)
+  if (matches.length === 0 || matches[0].confidence < 0.3) return null
+
+  const best = matches[0]
+  const result = buildMappingResultFromTemplate(
+    best.template,
+    transaction,
+    entityType || 'enskild_firma'
+  )
+  // Override the confidence with the auto-match confidence (not 1.0)
+  result.confidence = best.confidence
+  return result
+}
+
 /**
  * Check if a transaction matches a mapping rule
  */
diff --git a/lib/import/bank-file/__tests__/parser.test.ts b/lib/import/bank-file/__tests__/parser.test.ts
index b197be48..2f4033e6 100644
--- a/lib/import/bank-file/__tests__/parser.test.ts
+++ b/lib/import/bank-file/__tests__/parser.test.ts
@@ -116,6 +116,51 @@ const CAMT053_XML_WITH_STRUCTURED_REF = `<?xml version="1.0" encoding="UTF-8"?>
 </BkToCstmrStmt>
 </Document>`
 
+const LANSFORSAKRINGAR_CSV = [
+  '"Datum";"Bokföringsdag";"Typ";"Text";"Belopp";"Saldo"',
+  '"2024-01-15";"2024-01-15";"Kortköp";"SPOTIFY AB";"-99,00";"12 345,67"',
+  '"2024-01-14";"2024-01-14";"Kortköp";"ICA MAXI";"-432,50";"12 444,67"',
+  '"2024-01-13";"2024-01-13";"Insättning";"LÖNEUTBETALNING";"25 000,00";"12 877,17"',
+].join('\n')
+
+const LANSFORSAKRINGAR_CSV_NO_HEADER = [
+  '"2024-01-15";"2024-01-15";"Kortköp";"SPOTIFY AB";"-99,00";"12 345,67"',
+  '"2024-01-14";"2024-01-14";"Kortköp";"ICA MAXI";"-432,50";"12 444,67"',
+].join('\n')
+
+const ICA_BANKEN_CSV = [
+  'Kontonamn: Lönekonto',
+  'Kontonummer: 1234 567 890',
+  'Saldo: 12 877,17',
+  'Tillgängligt belopp: 12 877,17',
+  'Period: 2024-01-01 - 2024-01-31',
+  'Exporterad: 2024-02-01',
+  'Datum;Text;Belopp;Saldo',
+  '2024-01-15;SPOTIFY AB;-99,00;12345,67',
+  '2024-01-14;ICA MAXI LINDHAGEN;-432,50;12444,67',
+  '2024-01-13;LÖNEUTBETALNING;25000,00;12877,17',
+].join('\n')
+
+const SKANDIA_CSV = [
+  'Datum;Beskrivning;Belopp;Saldo',
+  '2024-01-15;SPOTIFY AB;-99,00;12345,67',
+  '2024-01-14;HEMKÖP FRIDHEMSPLAN;-432,50;12444,67',
+  '2024-01-13;LÖNEUTBETALNING;25000,00;12877,17',
+].join('\n')
+
+const SKANDIA_CSV_WITH_BANKKATEGORI = [
+  'Datum;Beskrivning;Belopp;Saldo;Bankkategori',
+  '2024-01-15;SPOTIFY AB;-99,00;12345,67;Underhållning',
+  '2024-01-14;ICA MAXI;-432,50;12444,67;Livsmedel',
+].join('\n')
+
+const LUNAR_CSV = [
+  'Date,Text,Amount,Balance',
+  '2024-01-15,SPOTIFY AB,"-99,00","12.345,67"',
+  '2024-01-14,ICA MAXI LINDHAGEN,"-432,50","12.444,67"',
+  '2024-01-13,LÖNEUTBETALNING,"25.000,00","12.877,17"',
+].join('\n')
+
 const UNKNOWN_CSV = [
   'id,name,value,timestamp',
   '1,Widget A,100,2024-01-15T10:00:00',
@@ -185,6 +230,42 @@ describe('detectFileFormat', () => {
     }
   })
 
+  it('detects Länsförsäkringar CSV from header with "typ" keyword', () => {
+    const format = detectFileFormat(LANSFORSAKRINGAR_CSV, 'lansforsakringar.csv')
+    expect(format).not.toBeNull()
+    expect(format!.id).toBe('lansforsakringar')
+  })
+
+  it('detects Länsförsäkringar CSV from two adjacent date fields (no header)', () => {
+    const format = detectFileFormat(LANSFORSAKRINGAR_CSV_NO_HEADER, 'export.csv')
+    expect(format).not.toBeNull()
+    expect(format!.id).toBe('lansforsakringar')
+  })
+
+  it('detects ICA Banken CSV from metadata rows before header', () => {
+    const format = detectFileFormat(ICA_BANKEN_CSV, 'ica.csv')
+    expect(format).not.toBeNull()
+    expect(format!.id).toBe('ica_banken')
+  })
+
+  it('detects Skandia CSV from "beskrivning" header keyword', () => {
+    const format = detectFileFormat(SKANDIA_CSV, 'skandia.csv')
+    expect(format).not.toBeNull()
+    expect(format!.id).toBe('skandia')
+  })
+
+  it('detects Skandia CSV from "bankkategori" header keyword', () => {
+    const format = detectFileFormat(SKANDIA_CSV_WITH_BANKKATEGORI, 'skandia.csv')
+    expect(format).not.toBeNull()
+    expect(format!.id).toBe('skandia')
+  })
+
+  it('detects Lunar CSV from English headers (date, text, amount, balance)', () => {
+    const format = detectFileFormat(LUNAR_CSV, 'lunar.csv')
+    expect(format).not.toBeNull()
+    expect(format!.id).toBe('lunar')
+  })
+
   it('returns null for unrecognized CSV content', () => {
     const format = detectFileFormat(UNKNOWN_CSV, 'data.csv')
     expect(format).toBeNull()
@@ -426,6 +507,216 @@ describe('parseBankFile — Handelsbanken format', () => {
   })
 })
 
+describe('parseBankFile — Länsförsäkringar format', () => {
+  it('parses semicolon-delimited CSV with quoted fields and comma decimal separator', () => {
+    const result = parseBankFile(LANSFORSAKRINGAR_CSV, 'lf.csv')
+
+    expect(result.format).toBe('lansforsakringar')
+    expect(result.format_name).toBe('Länsförsäkringar')
+    expect(result.transactions).toHaveLength(3)
+    expect(result.issues).toHaveLength(0)
+  })
+
+  it('correctly parses amounts with comma decimal and space thousands', () => {
+    const result = parseBankFile(LANSFORSAKRINGAR_CSV, 'lf.csv')
+
+    expect(result.transactions[0].amount).toBe(-99)
+    expect(result.transactions[0].description).toBe('SPOTIFY AB')
+    expect(result.transactions[0].date).toBe('2024-01-15')
+
+    expect(result.transactions[1].amount).toBe(-432.5)
+    expect(result.transactions[2].amount).toBe(25000)
+  })
+
+  it('parses balance field', () => {
+    const result = parseBankFile(LANSFORSAKRINGAR_CSV, 'lf.csv')
+
+    expect(result.transactions[0].balance).toBe(12345.67)
+  })
+
+  it('handles files without a header row (data-only)', () => {
+    const result = parseBankFile(LANSFORSAKRINGAR_CSV_NO_HEADER, 'lf.csv')
+
+    expect(result.format).toBe('lansforsakringar')
+    expect(result.transactions).toHaveLength(2)
+    expect(result.transactions[0].amount).toBe(-99)
+    expect(result.transactions[1].amount).toBe(-432.5)
+  })
+
+  it('calculates stats correctly', () => {
+    const result = parseBankFile(LANSFORSAKRINGAR_CSV, 'lf.csv')
+
+    expect(result.stats.total_income).toBe(25000)
+    expect(result.stats.total_expenses).toBe(-531.5)
+    expect(result.stats.parsed_rows).toBe(3)
+  })
+
+  it('extracts correct date range', () => {
+    const result = parseBankFile(LANSFORSAKRINGAR_CSV, 'lf.csv')
+
+    expect(result.date_from).toBe('2024-01-13')
+    expect(result.date_to).toBe('2024-01-15')
+  })
+})
+
+describe('parseBankFile — ICA Banken format', () => {
+  it('parses semicolon-delimited CSV with metadata rows before header', () => {
+    const result = parseBankFile(ICA_BANKEN_CSV, 'ica.csv')
+
+    expect(result.format).toBe('ica_banken')
+    expect(result.format_name).toBe('ICA Banken')
+    expect(result.transactions).toHaveLength(3)
+    expect(result.issues).toHaveLength(0)
+  })
+
+  it('skips metadata rows and finds the correct header', () => {
+    const result = parseBankFile(ICA_BANKEN_CSV, 'ica.csv')
+
+    // No transaction should contain metadata text
+    const descriptions = result.transactions.map((t) => t.description)
+    expect(descriptions).not.toContain(expect.stringContaining('Kontonamn'))
+    expect(descriptions).not.toContain(expect.stringContaining('Exporterad'))
+  })
+
+  it('correctly parses amounts with comma decimal separator', () => {
+    const result = parseBankFile(ICA_BANKEN_CSV, 'ica.csv')
+
+    expect(result.transactions[0].amount).toBe(-99)
+    expect(result.transactions[0].description).toBe('SPOTIFY AB')
+    expect(result.transactions[0].date).toBe('2024-01-15')
+
+    expect(result.transactions[1].amount).toBe(-432.5)
+    expect(result.transactions[2].amount).toBe(25000)
+  })
+
+  it('parses balance field', () => {
+    const result = parseBankFile(ICA_BANKEN_CSV, 'ica.csv')
+
+    expect(result.transactions[0].balance).toBe(12345.67)
+  })
+
+  it('calculates stats correctly', () => {
+    const result = parseBankFile(ICA_BANKEN_CSV, 'ica.csv')
+
+    expect(result.stats.total_income).toBe(25000)
+    expect(result.stats.total_expenses).toBe(-531.5)
+    expect(result.stats.parsed_rows).toBe(3)
+  })
+
+  it('extracts correct date range', () => {
+    const result = parseBankFile(ICA_BANKEN_CSV, 'ica.csv')
+
+    expect(result.date_from).toBe('2024-01-13')
+    expect(result.date_to).toBe('2024-01-15')
+  })
+})
+
+describe('parseBankFile — Skandia format', () => {
+  it('parses semicolon-delimited CSV with comma decimal separator', () => {
+    const result = parseBankFile(SKANDIA_CSV, 'skandia.csv')
+
+    expect(result.format).toBe('skandia')
+    expect(result.format_name).toBe('Skandia')
+    expect(result.transactions).toHaveLength(3)
+    expect(result.issues).toHaveLength(0)
+  })
+
+  it('correctly parses amounts and descriptions', () => {
+    const result = parseBankFile(SKANDIA_CSV, 'skandia.csv')
+
+    expect(result.transactions[0].amount).toBe(-99)
+    expect(result.transactions[0].description).toBe('SPOTIFY AB')
+    expect(result.transactions[0].date).toBe('2024-01-15')
+
+    expect(result.transactions[1].amount).toBe(-432.5)
+    expect(result.transactions[1].description).toBe('HEMKÖP FRIDHEMSPLAN')
+    expect(result.transactions[2].amount).toBe(25000)
+  })
+
+  it('parses balance field', () => {
+    const result = parseBankFile(SKANDIA_CSV, 'skandia.csv')
+
+    expect(result.transactions[0].balance).toBe(12345.67)
+  })
+
+  it('handles files with bankkategori column', () => {
+    const result = parseBankFile(SKANDIA_CSV_WITH_BANKKATEGORI, 'skandia.csv')
+
+    expect(result.format).toBe('skandia')
+    expect(result.transactions).toHaveLength(2)
+    expect(result.transactions[0].amount).toBe(-99)
+    expect(result.transactions[1].amount).toBe(-432.5)
+  })
+
+  it('calculates stats correctly', () => {
+    const result = parseBankFile(SKANDIA_CSV, 'skandia.csv')
+
+    expect(result.stats.total_income).toBe(25000)
+    expect(result.stats.total_expenses).toBe(-531.5)
+    expect(result.stats.parsed_rows).toBe(3)
+  })
+
+  it('extracts correct date range', () => {
+    const result = parseBankFile(SKANDIA_CSV, 'skandia.csv')
+
+    expect(result.date_from).toBe('2024-01-13')
+    expect(result.date_to).toBe('2024-01-15')
+  })
+})
+
+describe('parseBankFile — Lunar format', () => {
+  it('parses comma-delimited CSV with English headers', () => {
+    const result = parseBankFile(LUNAR_CSV, 'lunar.csv')
+
+    expect(result.format).toBe('lunar')
+    expect(result.format_name).toBe('Lunar')
+    expect(result.transactions).toHaveLength(3)
+    expect(result.issues).toHaveLength(0)
+  })
+
+  it('correctly parses amounts with comma decimal and period thousand separator', () => {
+    const result = parseBankFile(LUNAR_CSV, 'lunar.csv')
+
+    expect(result.transactions[0].amount).toBe(-99)
+    expect(result.transactions[0].description).toBe('SPOTIFY AB')
+    expect(result.transactions[0].date).toBe('2024-01-15')
+
+    expect(result.transactions[1].amount).toBe(-432.5)
+    expect(result.transactions[2].amount).toBe(25000)
+  })
+
+  it('parses balance field with period thousand separator', () => {
+    const result = parseBankFile(LUNAR_CSV, 'lunar.csv')
+
+    expect(result.transactions[0].balance).toBe(12345.67)
+    expect(result.transactions[2].balance).toBe(12877.17)
+  })
+
+  it('calculates stats correctly', () => {
+    const result = parseBankFile(LUNAR_CSV, 'lunar.csv')
+
+    expect(result.stats.total_income).toBe(25000)
+    expect(result.stats.total_expenses).toBe(-531.5)
+    expect(result.stats.parsed_rows).toBe(3)
+  })
+
+  it('extracts correct date range', () => {
+    const result = parseBankFile(LUNAR_CSV, 'lunar.csv')
+
+    expect(result.date_from).toBe('2024-01-13')
+    expect(result.date_to).toBe('2024-01-15')
+  })
+
+  it('does not confuse Lunar (English) with Nordea (Swedish) headers', () => {
+    // Nordea has Swedish headers, Lunar has English
+    const nordeaResult = detectFileFormat(NORDEA_CSV, 'test.csv')
+    const lunarResult = detectFileFormat(LUNAR_CSV, 'test.csv')
+
+    expect(nordeaResult!.id).toBe('nordea')
+    expect(lunarResult!.id).toBe('lunar')
+  })
+})
+
 describe('parseBankFile — camt.053 XML format', () => {
   it('parses XML with credit and debit entries', () => {
     const result = parseBankFile(CAMT053_XML, 'statement.xml')
@@ -850,13 +1141,17 @@ describe('getFormat and getAllFormats', () => {
   it('getAllFormats returns all registered formats', () => {
     const formats = getAllFormats()
 
-    expect(formats.length).toBeGreaterThanOrEqual(6)
+    expect(formats.length).toBeGreaterThanOrEqual(10)
 
     const ids = formats.map((f) => f.id)
     expect(ids).toContain('nordea')
     expect(ids).toContain('seb')
     expect(ids).toContain('swedbank')
     expect(ids).toContain('handelsbanken')
+    expect(ids).toContain('lansforsakringar')
+    expect(ids).toContain('ica_banken')
+    expect(ids).toContain('skandia')
+    expect(ids).toContain('lunar')
     expect(ids).toContain('camt053')
     expect(ids).toContain('generic_csv')
   })
diff --git a/lib/import/bank-file/formats/ica-banken.ts b/lib/import/bank-file/formats/ica-banken.ts
new file mode 100644
index 00000000..6bd4329d
--- /dev/null
+++ b/lib/import/bank-file/formats/ica-banken.ts
@@ -0,0 +1,187 @@
+/**
+ * ICA Banken CSV format parser
+ *
+ * Format: Semicolon-delimited, comma decimal separator
+ * Columns: Datum, Text, Belopp, Saldo
+ * Date format: YYYY-MM-DD
+ * Encoding: UTF-8 or Windows-1252
+ *
+ * Notes:
+ * - ~6 metadata rows before the actual data (account info, period, etc.)
+ * - Header row contains "datum" and "belopp"
+ * - Must skip metadata lines to find the real header
+ */
+
+import type { BankFileFormat, BankFileParseResult, ParsedBankTransaction, BankFileParseIssue } from '../types'
+import { prepareContent } from '../encoding'
+
+function parseCommaDecimal(value: string): number {
+  const cleaned = value.replace(/\s/g, '').replace(',', '.')
+  return parseFloat(cleaned)
+}
+
+/**
+ * Check if a line looks like the ICA Banken data header.
+ * ICA Banken header: semicolon-delimited with "datum", "text", "belopp", "saldo"
+ */
+function isICAHeader(line: string): boolean {
+  const lower = line.toLowerCase().replace(/"/g, '')
+  if (!lower.includes(';')) return false
+  const fields = lower.split(';').map((f) => f.trim())
+  return (
+    fields.some((f) => f === 'datum') &&
+    fields.some((f) => f === 'belopp') &&
+    fields.some((f) => f === 'text')
+  )
+}
+
+/**
+ * Detect ICA Banken format: semicolon-delimited file with metadata lines
+ * before a header containing "datum" and "belopp".
+ */
+function detectICABanken(lines: string[]): boolean {
+  // Look for a header row within the first ~10 lines (skipping metadata)
+  let metadataCount = 0
+  for (let i = 0; i < Math.min(lines.length, 10); i++) {
+    if (isICAHeader(lines[i])) {
+      // Must have at least 2 metadata rows before header to distinguish from
+      // other semicolon-delimited formats (SEB, Handelsbanken, LF)
+      return metadataCount >= 2
+    }
+    metadataCount++
+  }
+  return false
+}
+
+export const icaBankenFormat: BankFileFormat = {
+  id: 'ica_banken',
+  name: 'ICA Banken',
+  description: 'ICA Banken CSV (semicolon-delimited, metadata rows before header)',
+  fileExtensions: ['.csv', '.txt'],
+
+  detect(content: string, _filename: string): boolean {
+    const prepared = prepareContent(content)
+    const lines = prepared.split('\n').filter((l) => l.trim() !== '')
+    return detectICABanken(lines)
+  },
+
+  parse(content: string): BankFileParseResult {
+    const prepared = prepareContent(content)
+    const lines = prepared.split('\n').filter((line) => line.trim() !== '')
+
+    const transactions: ParsedBankTransaction[] = []
+    const issues: BankFileParseIssue[] = []
+    let skippedRows = 0
+
+    // Find the header row
+    let headerLineIdx = -1
+    for (let i = 0; i < Math.min(lines.length, 10); i++) {
+      if (isICAHeader(lines[i])) {
+        headerLineIdx = i
+        break
+      }
+    }
+
+    if (headerLineIdx === -1) {
+      issues.push({
+        row: 1,
+        message: 'Could not find ICA Banken header row',
+        severity: 'error',
+      })
+      return {
+        format: 'ica_banken',
+        format_name: 'ICA Banken',
+        transactions: [],
+        date_from: null,
+        date_to: null,
+        issues,
+        stats: { total_rows: 0, parsed_rows: 0, skipped_rows: 0, total_income: 0, total_expenses: 0 },
+      }
+    }
+
+    // Parse header columns
+    const headers = lines[headerLineIdx].split(';').map((h) => h.trim().toLowerCase().replace(/"/g, ''))
+    const dateIdx = headers.findIndex((h) => h === 'datum')
+    const descIdx = headers.findIndex((h) => h === 'text')
+    const amountIdx = headers.findIndex((h) => h === 'belopp')
+    const balanceIdx = headers.findIndex((h) => h === 'saldo')
+
+    if (dateIdx === -1 || amountIdx === -1) {
+      issues.push({
+        row: headerLineIdx + 1,
+        message: 'Could not identify required columns (datum, belopp)',
+        severity: 'error',
+      })
+      return {
+        format: 'ica_banken',
+        format_name: 'ICA Banken',
+        transactions: [],
+        date_from: null,
+        date_to: null,
+        issues,
+        stats: { total_rows: 0, parsed_rows: 0, skipped_rows: 0, total_income: 0, total_expenses: 0 },
+      }
+    }
+
+    for (let i = headerLineIdx + 1; i < lines.length; i++) {
+      const line = lines[i].trim()
+      if (!line) continue
+
+      const fields = line.split(';').map((f) => f.trim().replace(/^"|"$/g, ''))
+
+      const date = fields[dateIdx]
+      const description = descIdx >= 0 ? fields[descIdx] : 'Unknown'
+      const amountStr = fields[amountIdx]
+      const balanceStr = balanceIdx >= 0 ? fields[balanceIdx] : undefined
+
+      if (!date || !amountStr) {
+        skippedRows++
+        continue
+      }
+
+      const amount = parseCommaDecimal(amountStr)
+      if (isNaN(amount)) {
+        issues.push({ row: i + 1, message: `Invalid amount: ${amountStr}`, severity: 'warning' })
+        skippedRows++
+        continue
+      }
+
+      if (!/^\d{4}-\d{2}-\d{2}$/.test(date)) {
+        issues.push({ row: i + 1, message: `Invalid date: ${date}`, severity: 'warning' })
+        skippedRows++
+        continue
+      }
+
+      const balance = balanceStr ? parseCommaDecimal(balanceStr) : null
+
+      transactions.push({
+        date,
+        description: (description || 'Unknown').trim(),
+        amount,
+        currency: 'SEK',
+        balance: isNaN(balance as number) ? null : balance,
+        reference: null,
+        counterparty: null,
+        raw_line: line,
+      })
+    }
+
+    const dates = transactions.map((t) => t.date).sort()
+
+    return {
+      format: 'ica_banken',
+      format_name: 'ICA Banken',
+      transactions,
+      date_from: dates[0] || null,
+      date_to: dates[dates.length - 1] || null,
+      issues,
+      stats: {
+        total_rows: lines.length - headerLineIdx - 1,
+        parsed_rows: transactions.length,
+        skipped_rows: skippedRows,
+        total_income: Math.round(transactions.filter((t) => t.amount > 0).reduce((s, t) => s + t.amount, 0) * 100) / 100,
+        total_expenses: Math.round(transactions.filter((t) => t.amount < 0).reduce((s, t) => s + t.amount, 0) * 100) / 100,
+      },
+    }
+  },
+}
diff --git a/lib/import/bank-file/formats/lansforsakringar.ts b/lib/import/bank-file/formats/lansforsakringar.ts
new file mode 100644
index 00000000..4406d54c
--- /dev/null
+++ b/lib/import/bank-file/formats/lansforsakringar.ts
@@ -0,0 +1,168 @@
+/**
+ * Länsförsäkringar CSV format parser
+ *
+ * Format: Semicolon-delimited, comma decimal separator, double-quoted fields
+ * Columns: Datum, Bokföringsdag, Typ, Text, Belopp, (Saldo optional)
+ * Date format: YYYY-MM-DD
+ * Encoding: UTF-8 or Windows-1252
+ *
+ * Notes:
+ * - Fields are double-quoted
+ * - Two adjacent date columns (Datum + Bokföringsdag) is unique to Länsförsäkringar
+ * - No guaranteed header row — detect by structure
+ */
+
+import type { BankFileFormat, BankFileParseResult, ParsedBankTransaction, BankFileParseIssue } from '../types'
+import { prepareContent } from '../encoding'
+import { parseCSVLine } from './nordea'
+
+function parseCommaDecimal(value: string): number {
+  const cleaned = value.replace(/\s/g, '').replace(',', '.')
+  return parseFloat(cleaned)
+}
+
+const DATE_RE = /^\d{4}-\d{2}-\d{2}$/
+
+/**
+ * Check if a line has the Länsförsäkringar structure:
+ * two adjacent YYYY-MM-DD date fields in a semicolon-delimited, quoted row.
+ */
+function isLFRow(line: string): boolean {
+  if (!line.includes(';')) return false
+  const fields = parseCSVLine(line, ';').map((f) => f.trim())
+  return fields.length >= 5 && DATE_RE.test(fields[0]) && DATE_RE.test(fields[1])
+}
+
+/**
+ * Check if a line looks like a Länsförsäkringar header row.
+ */
+function isLFHeader(line: string): boolean {
+  const lower = line.toLowerCase().replace(/"/g, '')
+  return (
+    lower.includes(';') &&
+    lower.includes('datum') &&
+    lower.includes('typ') &&
+    lower.includes('belopp')
+  )
+}
+
+export const lansforsakringarFormat: BankFileFormat = {
+  id: 'lansforsakringar',
+  name: 'Länsförsäkringar',
+  description: 'Länsförsäkringar CSV (semicolon-delimited, quoted fields)',
+  fileExtensions: ['.csv', '.txt'],
+
+  detect(content: string, _filename: string): boolean {
+    const prepared = prepareContent(content)
+    const lines = prepared.split('\n').filter((l) => l.trim() !== '')
+    if (lines.length < 1) return false
+
+    // Check for header with "typ" keyword (unique to LF among semicolon formats)
+    if (isLFHeader(lines[0])) return true
+
+    // Alternatively: detect data rows with two adjacent date fields
+    // Check first few non-empty lines for the two-date pattern
+    for (let i = 0; i < Math.min(lines.length, 3); i++) {
+      if (isLFRow(lines[i])) return true
+    }
+
+    return false
+  },
+
+  parse(content: string): BankFileParseResult {
+    const prepared = prepareContent(content)
+    const lines = prepared.split('\n').filter((line) => line.trim() !== '')
+
+    const transactions: ParsedBankTransaction[] = []
+    const issues: BankFileParseIssue[] = []
+    let skippedRows = 0
+
+    // Determine if first row is a header or data
+    let startIdx = 0
+    let dateIdx = 0
+    let descIdx = 3
+    let amountIdx = 4
+    let balanceIdx = 5
+
+    if (isLFHeader(lines[0])) {
+      // Parse header to find column indices
+      const headers = parseCSVLine(lines[0], ';').map((h) => h.trim().toLowerCase().replace(/"/g, ''))
+      dateIdx = headers.findIndex((h) => h === 'datum')
+      if (dateIdx === -1) dateIdx = 0
+      descIdx = headers.findIndex((h) => h === 'text' || h === 'beskrivning')
+      if (descIdx === -1) descIdx = 3
+      amountIdx = headers.findIndex((h) => h === 'belopp')
+      if (amountIdx === -1) amountIdx = 4
+      balanceIdx = headers.findIndex((h) => h === 'saldo')
+      startIdx = 1
+    }
+
+    for (let i = startIdx; i < lines.length; i++) {
+      const line = lines[i].trim()
+      if (!line) continue
+
+      const fields = parseCSVLine(line, ';').map((f) => f.trim().replace(/^"|"$/g, ''))
+
+      if (fields.length < 5) {
+        issues.push({ row: i + 1, message: 'Too few columns', severity: 'warning' })
+        skippedRows++
+        continue
+      }
+
+      const date = fields[dateIdx]
+      const description = fields[descIdx] || 'Unknown'
+      const amountStr = fields[amountIdx]
+      const balanceStr = balanceIdx >= 0 && balanceIdx < fields.length ? fields[balanceIdx] : undefined
+
+      if (!date || !amountStr) {
+        skippedRows++
+        continue
+      }
+
+      const amount = parseCommaDecimal(amountStr)
+      if (isNaN(amount)) {
+        issues.push({ row: i + 1, message: `Invalid amount: ${amountStr}`, severity: 'warning' })
+        skippedRows++
+        continue
+      }
+
+      if (!DATE_RE.test(date)) {
+        issues.push({ row: i + 1, message: `Invalid date: ${date}`, severity: 'warning' })
+        skippedRows++
+        continue
+      }
+
+      const balance = balanceStr ? parseCommaDecimal(balanceStr) : null
+
+      transactions.push({
+        date,
+        description: description.trim(),
+        amount,
+        currency: 'SEK',
+        balance: isNaN(balance as number) ? null : balance,
+        reference: null,
+        counterparty: null,
+        raw_line: line,
+      })
+    }
+
+    const dates = transactions.map((t) => t.date).sort()
+    const totalDataRows = lines.length - startIdx
+
+    return {
+      format: 'lansforsakringar',
+      format_name: 'Länsförsäkringar',
+      transactions,
+      date_from: dates[0] || null,
+      date_to: dates[dates.length - 1] || null,
+      issues,
+      stats: {
+        total_rows: totalDataRows,
+        parsed_rows: transactions.length,
+        skipped_rows: skippedRows,
+        total_income: Math.round(transactions.filter((t) => t.amount > 0).reduce((s, t) => s + t.amount, 0) * 100) / 100,
+        total_expenses: Math.round(transactions.filter((t) => t.amount < 0).reduce((s, t) => s + t.amount, 0) * 100) / 100,
+      },
+    }
+  },
+}
diff --git a/lib/import/bank-file/formats/lunar.ts b/lib/import/bank-file/formats/lunar.ts
new file mode 100644
index 00000000..a88efd32
--- /dev/null
+++ b/lib/import/bank-file/formats/lunar.ts
@@ -0,0 +1,142 @@
+/**
+ * Lunar CSV format parser
+ *
+ * Format: Comma-delimited, comma decimal separator (amounts are quoted)
+ * Columns: Date, Text, Amount, Balance (English headers)
+ * Date format: YYYY-MM-DD
+ * Encoding: UTF-8
+ *
+ * Notes:
+ * - English headers distinguish Lunar from Nordea (Swedish headers)
+ * - Amounts use comma as decimal separator but are quoted since the file
+ *   delimiter is also comma
+ * - Thousand separator is period (e.g. "1.234,56")
+ */
+
+import type { BankFileFormat, BankFileParseResult, ParsedBankTransaction, BankFileParseIssue } from '../types'
+import { prepareContent } from '../encoding'
+import { parseCSVLine } from './nordea'
+
+function parseLunarAmount(value: string): number {
+  // Lunar format: "1.234,56" or "-1.234,56"
+  // Remove period (thousand separator), replace comma (decimal separator) with period
+  const cleaned = value.replace(/\./g, '').replace(',', '.')
+  return parseFloat(cleaned)
+}
+
+export const lunarFormat: BankFileFormat = {
+  id: 'lunar',
+  name: 'Lunar',
+  description: 'Lunar CSV (comma-delimited, English headers)',
+  fileExtensions: ['.csv', '.txt'],
+
+  detect(content: string, _filename: string): boolean {
+    const prepared = prepareContent(content)
+    const firstLine = prepared.split('\n')[0]?.toLowerCase() || ''
+    // Lunar: comma-delimited with English headers
+    // Must NOT contain semicolons, must have "date", "text", "amount", "balance"
+    return (
+      !firstLine.includes(';') &&
+      firstLine.includes('date') &&
+      firstLine.includes('text') &&
+      firstLine.includes('amount') &&
+      firstLine.includes('balance')
+    )
+  },
+
+  parse(content: string): BankFileParseResult {
+    const prepared = prepareContent(content)
+    const lines = prepared.split('\n').filter((line) => line.trim() !== '')
+
+    const transactions: ParsedBankTransaction[] = []
+    const issues: BankFileParseIssue[] = []
+    let skippedRows = 0
+
+    // Parse header
+    const headerLine = lines[0] || ''
+    const headers = parseCSVLine(headerLine, ',').map((h) => h.trim().toLowerCase().replace(/"/g, ''))
+
+    const dateIdx = headers.findIndex((h) => h === 'date')
+    const descIdx = headers.findIndex((h) => h === 'text')
+    const amountIdx = headers.findIndex((h) => h === 'amount')
+    const balanceIdx = headers.findIndex((h) => h === 'balance')
+
+    if (dateIdx === -1 || amountIdx === -1) {
+      issues.push({
+        row: 1,
+        message: 'Could not identify required columns (date, amount)',
+        severity: 'error',
+      })
+      return {
+        format: 'lunar',
+        format_name: 'Lunar',
+        transactions: [],
+        date_from: null,
+        date_to: null,
+        issues,
+        stats: { total_rows: 0, parsed_rows: 0, skipped_rows: 0, total_income: 0, total_expenses: 0 },
+      }
+    }
+
+    for (let i = 1; i < lines.length; i++) {
+      const line = lines[i].trim()
+      if (!line) continue
+
+      const fields = parseCSVLine(line, ',').map((f) => f.trim().replace(/^"|"$/g, ''))
+
+      const date = fields[dateIdx]
+      const description = descIdx >= 0 ? fields[descIdx] : 'Unknown'
+      const amountStr = fields[amountIdx]
+      const balanceStr = balanceIdx >= 0 ? fields[balanceIdx] : undefined
+
+      if (!date || !amountStr) {
+        skippedRows++
+        continue
+      }
+
+      const amount = parseLunarAmount(amountStr)
+      if (isNaN(amount)) {
+        issues.push({ row: i + 1, message: `Invalid amount: ${amountStr}`, severity: 'warning' })
+        skippedRows++
+        continue
+      }
+
+      if (!/^\d{4}-\d{2}-\d{2}$/.test(date)) {
+        issues.push({ row: i + 1, message: `Invalid date: ${date}`, severity: 'warning' })
+        skippedRows++
+        continue
+      }
+
+      const balance = balanceStr ? parseLunarAmount(balanceStr) : null
+
+      transactions.push({
+        date,
+        description: (description || 'Unknown').trim(),
+        amount,
+        currency: 'SEK',
+        balance: isNaN(balance as number) ? null : balance,
+        reference: null,
+        counterparty: null,
+        raw_line: line,
+      })
+    }
+
+    const dates = transactions.map((t) => t.date).sort()
+
+    return {
+      format: 'lunar',
+      format_name: 'Lunar',
+      transactions,
+      date_from: dates[0] || null,
+      date_to: dates[dates.length - 1] || null,
+      issues,
+      stats: {
+        total_rows: lines.length - 1,
+        parsed_rows: transactions.length,
+        skipped_rows: skippedRows,
+        total_income: Math.round(transactions.filter((t) => t.amount > 0).reduce((s, t) => s + t.amount, 0) * 100) / 100,
+        total_expenses: Math.round(transactions.filter((t) => t.amount < 0).reduce((s, t) => s + t.amount, 0) * 100) / 100,
+      },
+    }
+  },
+}
diff --git a/lib/import/bank-file/formats/seb.ts b/lib/import/bank-file/formats/seb.ts
index 1e6b602a..4f6798a1 100644
--- a/lib/import/bank-file/formats/seb.ts
+++ b/lib/import/bank-file/formats/seb.ts
@@ -25,12 +25,14 @@ export const sebFormat: BankFileFormat = {
   detect(content: string, _filename: string): boolean {
     const prepared = prepareContent(content)
     const firstLine = prepared.split('\n')[0]?.toLowerCase() || ''
-    // SEB headers contain "bokföringsdag" or "bokforingsdatum" and use semicolons
+    // SEB headers contain "bokföringsdag"/"bokforingsdatum" AND "valutadag"/"verifikationsnummer"
+    // The secondary check distinguishes SEB from Länsförsäkringar (which also has "bokföringsdag")
     return (
       firstLine.includes(';') &&
       (firstLine.includes('bokföringsdag') ||
         firstLine.includes('bokforingsdatum') ||
-        firstLine.includes('bokföringsdag'))
+        firstLine.includes('bokföringsdag')) &&
+      (firstLine.includes('valutadag') || firstLine.includes('verifikationsnummer'))
     )
   },
 
diff --git a/lib/import/bank-file/formats/skandia.ts b/lib/import/bank-file/formats/skandia.ts
new file mode 100644
index 00000000..0c810d4b
--- /dev/null
+++ b/lib/import/bank-file/formats/skandia.ts
@@ -0,0 +1,148 @@
+/**
+ * Skandia CSV format parser
+ *
+ * Format: Semicolon-delimited, comma decimal separator
+ * Columns: Datum, Beskrivning/Text, Belopp, Saldo (possibly Bankkategori)
+ * Date format: YYYY-MM-DD
+ * Encoding: UTF-8 or Windows-1252
+ *
+ * Notes:
+ * - Header contains "beskrivning" (unique keyword not used by SEB/Handelsbanken)
+ *   or "bankkategori" (Skandia-specific column)
+ */
+
+import type { BankFileFormat, BankFileParseResult, ParsedBankTransaction, BankFileParseIssue } from '../types'
+import { prepareContent } from '../encoding'
+
+function parseCommaDecimal(value: string): number {
+  const cleaned = value.replace(/\s/g, '').replace(',', '.')
+  return parseFloat(cleaned)
+}
+
+export const skandiaFormat: BankFileFormat = {
+  id: 'skandia',
+  name: 'Skandia',
+  description: 'Skandia CSV (semicolon-delimited)',
+  fileExtensions: ['.csv', '.txt'],
+
+  detect(content: string, _filename: string): boolean {
+    const prepared = prepareContent(content)
+    const firstLine = prepared.split('\n')[0]?.toLowerCase().replace(/"/g, '') || ''
+    if (!firstLine.includes(';')) return false
+
+    const fields = firstLine.split(';').map((f) => f.trim())
+
+    // "bankkategori" is unique to Skandia
+    if (fields.some((f) => f.includes('bankkategori'))) return true
+
+    // "beskrivning" as a standalone column header with semicolon delimiter
+    // Must also have "datum" and "belopp" to confirm it's a bank export
+    // Note: Handelsbanken uses "beskrivning" only as a fallback in descIdx logic,
+    // but its header detection is "reskontradatum"/"transaktionsdatum" which is checked first
+    if (
+      fields.some((f) => f === 'beskrivning') &&
+      fields.some((f) => f === 'datum') &&
+      fields.some((f) => f === 'belopp')
+    ) {
+      return true
+    }
+
+    return false
+  },
+
+  parse(content: string): BankFileParseResult {
+    const prepared = prepareContent(content)
+    const lines = prepared.split('\n').filter((line) => line.trim() !== '')
+
+    const transactions: ParsedBankTransaction[] = []
+    const issues: BankFileParseIssue[] = []
+    let skippedRows = 0
+
+    // Parse header
+    const headerLine = lines[0] || ''
+    const headers = headerLine.split(';').map((h) => h.trim().toLowerCase().replace(/"/g, ''))
+
+    const dateIdx = headers.findIndex((h) => h === 'datum')
+    const descIdx = headers.findIndex((h) => h === 'beskrivning' || h === 'text')
+    const amountIdx = headers.findIndex((h) => h === 'belopp')
+    const balanceIdx = headers.findIndex((h) => h === 'saldo')
+
+    if (dateIdx === -1 || amountIdx === -1) {
+      issues.push({
+        row: 1,
+        message: 'Could not identify required columns (datum, belopp)',
+        severity: 'error',
+      })
+      return {
+        format: 'skandia',
+        format_name: 'Skandia',
+        transactions: [],
+        date_from: null,
+        date_to: null,
+        issues,
+        stats: { total_rows: 0, parsed_rows: 0, skipped_rows: 0, total_income: 0, total_expenses: 0 },
+      }
+    }
+
+    for (let i = 1; i < lines.length; i++) {
+      const line = lines[i].trim()
+      if (!line) continue
+
+      const fields = line.split(';').map((f) => f.trim().replace(/^"|"$/g, ''))
+
+      const date = fields[dateIdx]
+      const description = descIdx >= 0 ? fields[descIdx] : 'Unknown'
+      const amountStr = fields[amountIdx]
+      const balanceStr = balanceIdx >= 0 ? fields[balanceIdx] : undefined
+
+      if (!date || !amountStr) {
+        skippedRows++
+        continue
+      }
+
+      const amount = parseCommaDecimal(amountStr)
+      if (isNaN(amount)) {
+        issues.push({ row: i + 1, message: `Invalid amount: ${amountStr}`, severity: 'warning' })
+        skippedRows++
+        continue
+      }
+
+      if (!/^\d{4}-\d{2}-\d{2}$/.test(date)) {
+        issues.push({ row: i + 1, message: `Invalid date: ${date}`, severity: 'warning' })
+        skippedRows++
+        continue
+      }
+
+      const balance = balanceStr ? parseCommaDecimal(balanceStr) : null
+
+      transactions.push({
+        date,
+        description: (description || 'Unknown').trim(),
+        amount,
+        currency: 'SEK',
+        balance: isNaN(balance as number) ? null : balance,
+        reference: null,
+        counterparty: null,
+        raw_line: line,
+      })
+    }
+
+    const dates = transactions.map((t) => t.date).sort()
+
+    return {
+      format: 'skandia',
+      format_name: 'Skandia',
+      transactions,
+      date_from: dates[0] || null,
+      date_to: dates[dates.length - 1] || null,
+      issues,
+      stats: {
+        total_rows: lines.length - 1,
+        parsed_rows: transactions.length,
+        skipped_rows: skippedRows,
+        total_income: Math.round(transactions.filter((t) => t.amount > 0).reduce((s, t) => s + t.amount, 0) * 100) / 100,
+        total_expenses: Math.round(transactions.filter((t) => t.amount < 0).reduce((s, t) => s + t.amount, 0) * 100) / 100,
+      },
+    }
+  },
+}
diff --git a/lib/import/bank-file/parser.ts b/lib/import/bank-file/parser.ts
index 09759e87..97875e00 100644
--- a/lib/import/bank-file/parser.ts
+++ b/lib/import/bank-file/parser.ts
@@ -11,12 +11,17 @@ import { nordeaFormat } from './formats/nordea'
 import { sebFormat } from './formats/seb'
 import { swedbankFormat } from './formats/swedbank'
 import { handelsbankenFormat } from './formats/handelsbanken'
+import { lansforsakringarFormat } from './formats/lansforsakringar'
+import { icaBankenFormat } from './formats/ica-banken'
+import { skandiaFormat } from './formats/skandia'
+import { lunarFormat } from './formats/lunar'
 import { camt053Format } from './formats/camt053'
 import { genericCSVFormat } from './formats/generic-csv'
 
 /**
  * Ordered list of format detectors.
  * camt.053 first (XML detection is unambiguous), then bank-specific CSV formats.
+ * New bank formats go after existing ones but before generic_csv.
  * Generic CSV is last — it never auto-detects (manual fallback only).
  */
 const FORMATS: BankFileFormat[] = [
@@ -25,6 +30,10 @@ const FORMATS: BankFileFormat[] = [
   sebFormat,
   swedbankFormat,
   handelsbankenFormat,
+  lansforsakringarFormat,
+  icaBankenFormat,
+  skandiaFormat,
+  lunarFormat,
   genericCSVFormat,
 ]
 
diff --git a/lib/import/bank-file/types.ts b/lib/import/bank-file/types.ts
index bbe652b8..def98d44 100644
--- a/lib/import/bank-file/types.ts
+++ b/lib/import/bank-file/types.ts
@@ -47,6 +47,10 @@ export type BankFileFormatId =
   | 'seb'
   | 'swedbank'
   | 'handelsbanken'
+  | 'lansforsakringar'
+  | 'ica_banken'
+  | 'skandia'
+  | 'lunar'
   | 'generic_csv'
   | 'camt053'
 
diff --git a/lib/transactions/category-suggestions.ts b/lib/transactions/category-suggestions.ts
index 2acf6c01..02b63e0f 100644
--- a/lib/transactions/category-suggestions.ts
+++ b/lib/transactions/category-suggestions.ts
@@ -1,6 +1,7 @@
 import { suggestCategory } from '@/lib/tax/expense-warnings'
 import { getExpenseAccountForCategory } from '@/lib/bookkeeping/category-mapping'
-import type { Transaction, TransactionCategory, MappingRule } from '@/types'
+import { findMatchingTemplates, type TemplateMatch } from '@/lib/bookkeeping/booking-templates'
+import type { Transaction, TransactionCategory, EntityType, MappingRule } from '@/types'
 
 export interface SuggestedCategory {
   category: TransactionCategory
@@ -177,3 +178,43 @@ export function mergeAiSuggestions(
     .sort((a, b) => b.confidence - a.confidence)
     .slice(0, 5)
 }
+
+// ============================================================
+// Template Suggestions
+// ============================================================
+
+export interface SuggestedTemplate {
+  template_id: string
+  name_sv: string
+  name_en: string
+  group: string
+  debit_account: string
+  credit_account: string
+  confidence: number
+  description_sv: string
+  risk_level: string
+  requires_review: boolean
+}
+
+/**
+ * Get suggested booking templates for a transaction.
+ * Uses multi-signal matching (MCC, keywords, description patterns).
+ */
+export function getSuggestedTemplates(
+  transaction: Transaction,
+  entityType?: EntityType
+): SuggestedTemplate[] {
+  const matches = findMatchingTemplates(transaction, entityType)
+  return matches.map((m: TemplateMatch) => ({
+    template_id: m.template.id,
+    name_sv: m.template.name_sv,
+    name_en: m.template.name_en,
+    group: m.template.group,
+    debit_account: m.template.debit_account,
+    credit_account: m.template.credit_account,
+    confidence: m.confidence,
+    description_sv: m.template.description_sv,
+    risk_level: m.template.risk_level,
+    requires_review: m.template.requires_review,
+  }))
+}
diff --git a/types/index.ts b/types/index.ts
index 0aed19e5..f322d23b 100644
--- a/types/index.ts
+++ b/types/index.ts
@@ -904,6 +904,7 @@ export interface MappingRule {
 // Mapping engine result
 export interface MappingResult {
   rule: MappingRule | null
+  template_id?: string
   debit_account: string
   credit_account: string
   risk_level: RiskLevel