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>

supabase/migrations/20260423140000_ai_requests.sql

@@ -62,14 +62,18 @@ CREATE INDEX IF NOT EXISTS idx_ai_requests_subject
 -- RLS: company-scoped using user_company_ids()
 ALTER TABLE public.ai_requests ENABLE ROW LEVEL SECURITY;
 
+DROP POLICY IF EXISTS "ai_requests_select" ON public.ai_requests;
 CREATE POLICY "ai_requests_select" ON public.ai_requests
   FOR SELECT USING (company_id IN (SELECT public.user_company_ids()));
+DROP POLICY IF EXISTS "ai_requests_insert" ON public.ai_requests;
 CREATE POLICY "ai_requests_insert" ON public.ai_requests
   FOR INSERT WITH CHECK (company_id IN (SELECT public.user_company_ids()));
+DROP POLICY IF EXISTS "ai_requests_update" ON public.ai_requests;
 CREATE POLICY "ai_requests_update" ON public.ai_requests
   FOR UPDATE USING (company_id IN (SELECT public.user_company_ids()));
 
 -- updated_at trigger
+DROP TRIGGER IF EXISTS ai_requests_updated_at ON public.ai_requests;
 CREATE TRIGGER ai_requests_updated_at
   BEFORE UPDATE ON public.ai_requests
   FOR EACH ROW EXECUTE FUNCTION public.update_updated_at_column();

supabase/migrations/20260513120001_extension_data_delete_policy.sql

@@ -0,0 +1,13 @@
+-- The 2026-03-30 multi-tenant refactor (20260330130000) dropped all policies on
+-- extension_data and recreated only SELECT / INSERT / UPDATE — leaving DELETE
+-- without a policy. Combined with `value jsonb NOT NULL`, this silently broke
+-- every extension that tried to clear stored state via upsert with value=null
+-- (cloud-backup disconnect, skatteverket OAuth/AGI cleanup, arcim-migration
+-- consent reset). The fix is to expose a real DELETE on the row and have
+-- ExtensionSettings.clear() use it.
+
+DROP POLICY IF EXISTS "extension_data_delete" ON public.extension_data;
+CREATE POLICY "extension_data_delete" ON public.extension_data
+  FOR DELETE USING (company_id IN (SELECT public.user_company_ids()));
+
+NOTIFY pgrst, 'reload schema';

supabase/migrations/20260513170000_periodisk_sammanstallning.sql

@@ -0,0 +1,42 @@
+-- Add fields to company_settings needed for periodisk sammanställning (SKV 5740).
+--
+-- periodisk_sammanstallning_period:
+--   Separate from moms_period because:
+--   1. PS does not support 'yearly' (only monthly or quarterly).
+--   2. Goods sellers must report monthly even if VAT is quarterly
+--      (35 kap. 2 § SFL).
+--   3. Services-only sellers can apply for quarterly independently.
+--
+-- tax_contact_*:
+--   The SKV574008 file header requires contact person + phone + email of the
+--   declarant. Stored on company_settings so it is reusable for future
+--   Skatteverket filings (e.g. AGI, momsdeklaration export).
+
+ALTER TABLE public.company_settings
+  ADD COLUMN IF NOT EXISTS periodisk_sammanstallning_period text,
+  ADD COLUMN IF NOT EXISTS tax_contact_name text,
+  ADD COLUMN IF NOT EXISTS tax_contact_phone text,
+  ADD COLUMN IF NOT EXISTS tax_contact_email text;
+
+-- Backfill: monthly default for everyone except quarterly VAT-payers.
+UPDATE public.company_settings
+  SET periodisk_sammanstallning_period = CASE
+    WHEN moms_period = 'quarterly' THEN 'quarterly'
+    ELSE 'monthly'
+  END
+  WHERE periodisk_sammanstallning_period IS NULL;
+
+ALTER TABLE public.company_settings
+  ALTER COLUMN periodisk_sammanstallning_period SET DEFAULT 'monthly';
+
+ALTER TABLE public.company_settings
+  ALTER COLUMN periodisk_sammanstallning_period SET NOT NULL;
+
+ALTER TABLE public.company_settings
+  DROP CONSTRAINT IF EXISTS company_settings_ps_period_check;
+
+ALTER TABLE public.company_settings
+  ADD CONSTRAINT company_settings_ps_period_check
+  CHECK (periodisk_sammanstallning_period IN ('monthly', 'quarterly'));
+
+NOTIFY pgrst, 'reload schema';

supabase/migrations/20260513170001_supplier_invoice_paid_with_private_funds.sql

@@ -0,0 +1,49 @@
+-- Migration: add paid_with_private_funds flag to supplier_invoices
+--
+-- Marks a supplier invoice / kvitto that the owner paid out-of-pocket with
+-- private funds, so the company owes them back (eget utlägg).
+--
+-- When this flag is set at creation time the registration path bypasses the
+-- normal AP (2440) leg entirely and books the expense directly against
+-- shareholder/owner accounts:
+--   AB  → credit 2893 (Skulder till närstående personer, kortfristig del)
+--   EF  → credit 2018 (Övriga egna insättningar)
+--
+-- The invoice is created with status='paid' from the start; the regular
+-- mark-paid flow stays unreachable for these rows (existing status guard in
+-- /api/supplier-invoices/[id]/mark-paid already rejects status='paid').
+--
+-- BFL 5 kap verifikationskrav is unchanged — the invoice row still acts as
+-- the underlying business document; only the journal-entry shape differs.
+-- Retroactively flipping the flag on existing rows is not supported in v1
+-- (the original AP journal entry is immutable per migration 017 trigger).
+
+ALTER TABLE public.supplier_invoices
+  ADD COLUMN IF NOT EXISTS paid_with_private_funds boolean NOT NULL DEFAULT false;
+
+-- Partial index: most invoices are AP-flow, only a minority are private
+-- utlägg. The reports we'll likely build (e.g. "what does the company owe
+-- the owner") need to find these fast.
+CREATE INDEX IF NOT EXISTS idx_supplier_invoices_private_funds
+  ON public.supplier_invoices (company_id, invoice_date)
+  WHERE paid_with_private_funds = true;
+
+-- Expand journal_entries.source_type CHECK to include the new entry type.
+-- See 20260304075837 for the previous expansion pattern.
+ALTER TABLE public.journal_entries
+  DROP CONSTRAINT IF EXISTS journal_entries_source_type_check;
+
+ALTER TABLE public.journal_entries
+  ADD CONSTRAINT journal_entries_source_type_check
+  CHECK (source_type IN (
+    'manual', 'bank_transaction', 'invoice_created',
+    'invoice_paid', 'invoice_cash_payment', 'credit_note', 'salary_payment',
+    'opening_balance', 'year_end',
+    'storno', 'correction', 'import', 'system',
+    'supplier_invoice_registered', 'supplier_invoice_paid',
+    'supplier_invoice_cash_payment', 'supplier_credit_note',
+    'currency_revaluation',
+    'supplier_invoice_privately_paid'
+  ));
+
+NOTIFY pgrst, 'reload schema';