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>

types/index.ts

@@ -197,6 +197,12 @@ export interface CompanySettings {
   vat_registered: boolean
   vat_number: string | null
   moms_period: MomsPeriod | null
+  periodisk_sammanstallning_period: 'monthly' | 'quarterly'
+
+  // Tax contact (SKV-filings, periodisk sammanställning, AGI, etc.)
+  tax_contact_name: string | null
+  tax_contact_phone: string | null
+  tax_contact_email: string | null
 
   // Fiscal year
   fiscal_year_start_month: number  // 1-12
@@ -515,6 +521,11 @@ export interface SupplierInvoice {
   transaction_id: string | null
   document_id: string | null
 
+  // Owner paid out-of-pocket; AP step is bypassed and the expense is booked
+  // directly against 2893 (AB) or 2018 (EF). Status is set to 'paid' at
+  // creation and mark-paid is rejected by the existing status guard.
+  paid_with_private_funds: boolean
+
   notes: string | null
 
   created_at: string
@@ -910,6 +921,7 @@ export type JournalEntrySourceType =
   | 'supplier_invoice_registered'
   | 'supplier_invoice_paid'
   | 'supplier_invoice_cash_payment'
+  | 'supplier_invoice_privately_paid'
   | 'supplier_credit_note'
   | 'currency_revaluation'