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>

lib/errors/structured-errors.ts

@@ -696,6 +696,44 @@ const VAT_REPORT: Record<string, StructuredErrorEntry> = {
   },
 }
 
+const PS_REPORT: Record<string, StructuredErrorEntry> = {
+  PS_REPORT_MISSING_PARAMS: {
+    httpStatus: 400,
+    message_sv: 'periodType, year och period krävs.',
+    message_en: 'periodType, year and period query parameters are required.',
+  },
+  PS_REPORT_INVALID_PERIOD_TYPE: {
+    httpStatus: 400,
+    message_sv: 'periodType måste vara monthly eller quarterly.',
+    message_en: 'periodType must be monthly or quarterly.',
+  },
+  PS_REPORT_INVALID_YEAR: {
+    httpStatus: 400,
+    message_sv: 'year måste vara ett giltigt årtal mellan 2000 och 2100.',
+    message_en: 'year must be a number between 2000 and 2100.',
+  },
+  PS_REPORT_INVALID_PERIOD: {
+    httpStatus: 400,
+    message_sv: 'period är ogiltig för vald periodtyp.',
+    message_en: 'period is invalid for the chosen period type.',
+  },
+  PS_REPORT_GENERATION_FAILED: {
+    httpStatus: 500,
+    message_sv: 'Periodisk sammanställning kunde inte beräknas.',
+    message_en: 'Failed to generate periodisk sammanställning.',
+  },
+  PS_REPORT_CSV_BLOCKED_BY_ERRORS: {
+    httpStatus: 400,
+    message_sv: 'CSV kan inte laddas ner. Åtgärda blockerande fel först.',
+    message_en: 'CSV download blocked by validation errors. Fix them first.',
+  },
+  PS_REPORT_MISSING_FILER_INFO: {
+    httpStatus: 400,
+    message_sv: 'Kontaktuppgifter saknas. Fyll i namn, telefon och e-post under Inställningar.',
+    message_en: 'Tax contact information is missing on company_settings.',
+  },
+}
+
 const SIE_EXPORT: Record<string, StructuredErrorEntry> = {
   SIE_EXPORT_COMPANY_NOT_FOUND: {
     httpStatus: 404,
@@ -1167,6 +1205,11 @@ const SUPPLIER_INVOICE_WAVE4: Record<string, StructuredErrorEntry> = {
     message_sv: 'Leverantörsfakturan kunde inte skapas.',
     message_en: 'Failed to create supplier invoice.',
   },
+  SI_CREATE_INVALID_INPUT: {
+    httpStatus: 400,
+    message_sv: 'Ogiltig kombination av fakturafält. Kontrollera formuläret och försök igen.',
+    message_en: 'Invalid combination of supplier invoice fields.',
+  },
   SI_PAID_ALREADY: {
     httpStatus: 409,
     message_sv: 'Leverantörsfakturan är redan betald eller krediterad.',
@@ -1365,6 +1408,7 @@ const REGISTRY: Record<string, StructuredErrorEntry> = {
   ...FX,
   ...REPORT,
   ...VAT_REPORT,
+  ...PS_REPORT,
   ...SIE_EXPORT,
   ...TAX_DECL,
   ...SIE_IMPORT,