Bug/accounting ps eu (#474)

* feat(api): implement commit functionality for journal entries

* fix(extensions): make ExtensionSettings.clear() a real delete so disconnect flows work

The 2026-03-30 multi-tenant refactor dropped all RLS policies on extension_data
and recreated only SELECT/INSERT/UPDATE. Combined with `value jsonb NOT NULL`,
every extension that called `settings.set(key, null)` to clear stored state
(cloud-backup disconnect, skatteverket OAuth/AGI cleanup, arcim-migration
consent reset) silently failed — the upsert hit the NOT NULL constraint and
the error was swallowed, leaving users stuck with stale connection rows.

Adds an `extension_data_delete` RLS policy, a `clear(key)` method backed by a
real DELETE, switches the four affected handlers, and makes `set()` throw on
Supabase error so this class of silent failure can't recur.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat(journal-entries): add draft saving functionality to journal entry form

* feat: add periodisk sammanställning report generation and CSV export

- Implemented period date helpers in `period-dates.ts` for calculating start and end dates based on period type (monthly, quarterly, yearly).
- Created `periodisk-sammanstallning.ts` to generate the periodisk sammanställning report, including data fetching, validation, and warning handling.
- Developed CSV serializer in `periodisk-sammanstallning-csv.ts` for exporting the report in SKV574008 format.
- Added new columns to `company_settings` for storing periodisk sammanställning settings and tax contact information via migration.
- Introduced a new migration to add a `paid_with_private_funds` flag to `supplier_invoices` for tracking out-of-pocket expenses.
- Updated journal entries to include the new source type for privately paid supplier invoices.

* feat(migrations): add paid_with_private_funds flag to supplier_invoices and expand journal_entries.source_type CHECK

* fix(ai_requests): drop existing policies and trigger before creating new ones

* fix(migrations): ensure extension_data has a proper DELETE policy for ExtensionSettings.clear()

* fix(supplier-invoices): update error handling for invalid input in POST request

* fix: correct capitalization in project title

* fix(migrations): resolve duplicate version 20260513120000

Two migrations shared the same timestamp prefix, causing
schema_migrations_pkey collision on Supabase preview branches.
Bump extension_data_delete_policy to 20260513120001.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

extensions/general/arcim-migration/index.ts

@@ -1094,8 +1094,8 @@ export const arcimMigrationExtension: Extension = {
           await deleteConsent(consentId)
 
           if (ctx?.settings) {
-            await ctx.settings.set('consent_id', null)
-            await ctx.settings.set('provider', null)
+            await ctx.settings.clear('consent_id')
+            await ctx.settings.clear('provider')
           }
 
           return NextResponse.json({ success: true })

extensions/general/cloud-backup/index.ts

@@ -151,9 +151,9 @@ export const cloudBackupExtension: Extension = {
               ctx.log.warn('token revoke failed (continuing)', err)
             }
           }
-          await ctx.settings.set(CONNECTION_KEY, null)
-          await ctx.settings.set(LAST_SYNC_KEY, null)
-          await ctx.settings.set(SCHEDULE_KEY, null)
+          await ctx.settings.clear(CONNECTION_KEY)
+          await ctx.settings.clear(LAST_SYNC_KEY)
+          await ctx.settings.clear(SCHEDULE_KEY)
           return NextResponse.json({ ok: true })
         } catch (err) {
           ctx.log.error('disconnect failed', err)

extensions/general/skatteverket/index.ts

@@ -125,7 +125,7 @@ export const skatteverketExtension: Extension = {
         await ctx.settings.set('oauth_redirect_uri', redirectUri)
         await ctx.settings.set('oauth_code_verifier', pkce.verifier)
         if (returnTo) await ctx.settings.set('oauth_return_to', returnTo)
-        else await ctx.settings.set('oauth_return_to', null)
+        else await ctx.settings.clear('oauth_return_to')
 
         const authorizeUrl = buildAuthorizeUrl(redirectUri, state, {
           codeChallenge: pkce.challenge,
@@ -540,7 +540,7 @@ export const skatteverketExtension: Extension = {
             )
           }
 
-          await ctx.settings.set(`submission_${redovisningsperiod}`, null)
+          await ctx.settings.clear(`submission_${redovisningsperiod}`)
           return NextResponse.json({ success: true })
         } catch (err) {
           return handleSkvError(err)
@@ -974,7 +974,7 @@ export const skatteverketExtension: Extension = {
           // showing `underlag_submitted` for an inlamning that no longer
           // exists at SKV. Direct path: caller passed period.
           if (period) {
-            await ctx.settings.set(`agi_submission_${period}`, null)
+            await ctx.settings.clear(`agi_submission_${period}`)
           } else {
             // Fallback: find the period by matching inlamningId across
             // recent submission keys. Cheap because there's at most one
@@ -1037,7 +1037,7 @@ export const skatteverketExtension: Extension = {
               { status: result.status },
             )
           }
-          await ctx.settings.set(`agi_submission_${period}`, null)
+          await ctx.settings.clear(`agi_submission_${period}`)
           return NextResponse.json({ success: true })
         } catch (err) {
           return handleSkvError(err)