diff --git a/CLAUDE.md b/CLAUDE.md
index 2d1570eb..6bc43ed6 100644
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -74,7 +74,7 @@ The `VatDeclarationRutor` type maps to the Swedish tax authority's momsdeklarati
 - **Ruta 10/11/12**: Utgående moms 25%/12%/6% — output VAT per rate (from 2611/2621/2631)
 - **Ruta 39/40**: EU services / Export (from 3308/3305)
 - **Ruta 48**: Ingående moms — input VAT (from 2641/2645)
-- **Ruta 49**: Moms att betala/återfå = (ruta 10 + 11 + 12) - ruta 48
+- **Ruta 49**: Moms att betala/återfå = (ruta 10 + 11 + 12 + 30 + 31 + 32 + 60 + 61 + 62) - ruta 48
 
 `VatDeclaration.breakdown.invoices` also includes `base25`/`base12`/`base6` for per-rate revenue breakdown in the UI.
 
diff --git a/app/(dashboard)/customers/page.tsx b/app/(dashboard)/customers/page.tsx
index af8abbe0..68fcb00e 100644
--- a/app/(dashboard)/customers/page.tsx
+++ b/app/(dashboard)/customers/page.tsx
@@ -8,8 +8,7 @@ import { Badge } from '@/components/ui/badge'
 import { Input } from '@/components/ui/input'
 import { Dialog, DialogContent, DialogHeader, DialogTitle, DialogTrigger } from '@/components/ui/dialog'
 import { useToast } from '@/components/ui/use-toast'
-import { Plus, Search, Users, MapPin, Mail, Hash } from 'lucide-react'
-import { cn } from '@/lib/utils'
+import { Plus, Search, Users } from 'lucide-react'
 import CustomerForm from '@/components/customers/CustomerForm'
 import { EmptyCustomers } from '@/components/ui/empty-state'
 import Link from 'next/link'
@@ -22,13 +21,6 @@ const customerTypeLabels: Record<CustomerType, string> = {
   non_eu_business: 'Utanför EU',
 }
 
-const customerTypeColors: Record<CustomerType, string> = {
-  individual: 'bg-blue-50 text-blue-700 border-blue-200',
-  swedish_business: 'bg-amber-50 text-amber-700 border-amber-200',
-  eu_business: 'bg-emerald-50 text-emerald-700 border-emerald-200',
-  non_eu_business: 'bg-violet-50 text-violet-700 border-violet-200',
-}
-
 function getInitials(name: string): string {
   return name
     .split(' ')
@@ -187,26 +179,19 @@ export default function CustomersPage() {
                       </div>
                       <div className="min-w-0">
                         <CardTitle className="text-base truncate group-hover:text-primary transition-colors">{customer.name}</CardTitle>
-                        <span className={cn(
-                          'inline-block mt-1 text-xs font-medium px-2 py-0.5 rounded-full border',
-                          customerTypeColors[customer.customer_type]
-                        )}>
+                        <Badge variant="secondary" className="mt-1">
                           {customerTypeLabels[customer.customer_type]}
-                        </span>
+                        </Badge>
                       </div>
                     </div>
                   </CardHeader>
                   <CardContent>
-                    <div className="space-y-2 text-sm text-muted-foreground">
+                    <div className="space-y-1.5 text-sm text-muted-foreground">
                       {customer.email && (
-                        <div className="flex items-center gap-2">
-                          <Mail className="h-3.5 w-3.5 shrink-0" />
-                          <span className="truncate">{customer.email}</span>
-                        </div>
+                        <p className="truncate">{customer.email}</p>
                       )}
                       {customer.org_number && (
                         <div className="flex items-center gap-2">
-                          <Hash className="h-3.5 w-3.5 shrink-0" />
                           <span>{customer.org_number}</span>
                           {customer.vat_number_validated && (
                             <Badge variant="success" className="text-xs">Verifierad</Badge>
@@ -214,10 +199,7 @@ export default function CustomersPage() {
                         </div>
                       )}
                       {customer.city && (
-                        <div className="flex items-center gap-2">
-                          <MapPin className="h-3.5 w-3.5 shrink-0" />
-                          <span>{customer.city}, {customer.country}</span>
-                        </div>
+                        <p>{customer.city}, {customer.country}</p>
                       )}
                     </div>
                   </CardContent>
diff --git a/app/(dashboard)/invoices/[id]/page.tsx b/app/(dashboard)/invoices/[id]/page.tsx
index ad2ad852..f5356b70 100644
--- a/app/(dashboard)/invoices/[id]/page.tsx
+++ b/app/(dashboard)/invoices/[id]/page.tsx
@@ -19,11 +19,7 @@ import {
   FileText,
   Download,
   XCircle,
-  Clock,
-  Building,
   Mail,
-  Phone,
-  MapPin,
   ReceiptText,
   ExternalLink,
   Bell,
@@ -43,14 +39,14 @@ import {
 } from '@/components/ui/dialog'
 import type { Invoice, InvoiceItem, Customer, InvoiceStatus, InvoiceReminder, InvoiceDocumentType } from '@/types'
 
-const statusConfig: Record<InvoiceStatus, { label: string; variant: 'default' | 'secondary' | 'success' | 'warning' | 'destructive'; icon: React.ElementType }> = {
-  draft: { label: 'Utkast', variant: 'secondary', icon: FileText },
-  sent: { label: 'Skickad', variant: 'default', icon: Send },
-  paid: { label: 'Betald', variant: 'success', icon: CheckCircle },
-  partially_paid: { label: 'Delbetalad', variant: 'warning', icon: Clock },
-  overdue: { label: 'Förfallen', variant: 'destructive', icon: Clock },
-  cancelled: { label: 'Makulerad', variant: 'secondary', icon: XCircle },
-  credited: { label: 'Krediterad', variant: 'secondary', icon: XCircle },
+const statusConfig: Record<InvoiceStatus, { label: string; variant: 'default' | 'secondary' | 'success' | 'warning' | 'destructive' }> = {
+  draft: { label: 'Utkast', variant: 'secondary' },
+  sent: { label: 'Skickad', variant: 'default' },
+  paid: { label: 'Betald', variant: 'success' },
+  partially_paid: { label: 'Delbetalad', variant: 'warning' },
+  overdue: { label: 'Förfallen', variant: 'destructive' },
+  cancelled: { label: 'Makulerad', variant: 'secondary' },
+  credited: { label: 'Krediterad', variant: 'secondary' },
 }
 
 const reminderLevelLabels: Record<1 | 2 | 3, string> = {
@@ -346,7 +342,6 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
   }
 
   const status = statusConfig[invoice.status]
-  const StatusIcon = status.icon
   const customer = invoice.customer
   const customerHasEmail = !!customer.email
   const docType = ((invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice') as InvoiceDocumentType
@@ -371,7 +366,6 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
                 <Badge variant="secondary" className="bg-success/10 text-success">Följesedel</Badge>
               )}
               <Badge variant={status.variant as 'default' | 'secondary' | 'destructive'}>
-                <StatusIcon className="mr-1 h-3 w-3" />
                 {status.label}
               </Badge>
             </div>
@@ -436,10 +430,7 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
           {/* Customer info */}
           <Card>
             <CardHeader>
-              <CardTitle className="flex items-center gap-2">
-                <Building className="h-5 w-5" />
-                Kund
-              </CardTitle>
+              <CardTitle>Kund</CardTitle>
             </CardHeader>
             <CardContent>
               <div className="space-y-2">
@@ -450,31 +441,22 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
                 {customer.vat_number && (
                   <p className="text-muted-foreground">VAT: {customer.vat_number}</p>
                 )}
-                <div className="flex flex-wrap gap-4 pt-2">
+                <div className="flex flex-wrap gap-4 pt-2 text-sm text-muted-foreground">
                   {customer.email && (
-                    <div className="flex items-center gap-1 text-sm text-muted-foreground">
-                      <Mail className="h-4 w-4" />
-                      {customer.email}
-                    </div>
+                    <span>{customer.email}</span>
                   )}
                   {customer.phone && (
-                    <div className="flex items-center gap-1 text-sm text-muted-foreground">
-                      <Phone className="h-4 w-4" />
-                      {customer.phone}
-                    </div>
+                    <span>{customer.phone}</span>
                   )}
                 </div>
                 {(customer.address_line1 || customer.city) && (
-                  <div className="flex items-start gap-1 text-sm text-muted-foreground pt-1">
-                    <MapPin className="h-4 w-4 mt-0.5" />
-                    <div>
-                      {customer.address_line1 && <p>{customer.address_line1}</p>}
-                      {customer.address_line2 && <p>{customer.address_line2}</p>}
-                      <p>
-                        {customer.postal_code} {customer.city}
-                        {customer.country !== 'SE' && `, ${customer.country}`}
-                      </p>
-                    </div>
+                  <div className="text-sm text-muted-foreground pt-1">
+                    {customer.address_line1 && <p>{customer.address_line1}</p>}
+                    {customer.address_line2 && <p>{customer.address_line2}</p>}
+                    <p>
+                      {customer.postal_code} {customer.city}
+                      {customer.country !== 'SE' && `, ${customer.country}`}
+                    </p>
                   </div>
                 )}
               </div>
diff --git a/app/(dashboard)/invoices/page.tsx b/app/(dashboard)/invoices/page.tsx
index 00fd8359..37ed8eb3 100644
--- a/app/(dashboard)/invoices/page.tsx
+++ b/app/(dashboard)/invoices/page.tsx
@@ -12,18 +12,18 @@ import { PageHeader } from '@/components/ui/page-header'
 import { useToast } from '@/components/ui/use-toast'
 import { formatCurrency, formatDate } from '@/lib/utils'
 import { cn } from '@/lib/utils'
-import { Plus, Search, Receipt, FileText, Send, CheckCircle, Clock, XCircle, ReceiptText, FileQuestion, Truck } from 'lucide-react'
+import { Plus, Search, Receipt } from 'lucide-react'
 import { EmptyInvoices } from '@/components/ui/empty-state'
 import type { Invoice, InvoiceStatus } from '@/types'
 
-const statusConfig: Record<InvoiceStatus, { label: string; variant: 'default' | 'secondary' | 'success' | 'warning' | 'destructive'; icon: React.ElementType; borderColor: string }> = {
-  draft: { label: 'Utkast', variant: 'secondary', icon: FileText, borderColor: 'border-muted-foreground/30' },
-  sent: { label: 'Skickad', variant: 'default', icon: Send, borderColor: 'border-warning/50' },
-  paid: { label: 'Betald', variant: 'success', icon: CheckCircle, borderColor: 'border-success/50' },
-  partially_paid: { label: 'Delbetalad', variant: 'warning', icon: Clock, borderColor: 'border-warning/50' },
-  overdue: { label: 'Förfallen', variant: 'destructive', icon: Clock, borderColor: 'border-destructive/50' },
-  cancelled: { label: 'Makulerad', variant: 'secondary', icon: XCircle, borderColor: 'border-muted-foreground/30' },
-  credited: { label: 'Krediterad', variant: 'secondary', icon: XCircle, borderColor: 'border-muted-foreground/30' },
+const statusConfig: Record<InvoiceStatus, { label: string; variant: 'default' | 'secondary' | 'success' | 'warning' | 'destructive'; borderColor: string }> = {
+  draft: { label: 'Utkast', variant: 'secondary', borderColor: 'border-muted-foreground/30' },
+  sent: { label: 'Skickad', variant: 'default', borderColor: 'border-warning/50' },
+  paid: { label: 'Betald', variant: 'success', borderColor: 'border-success/50' },
+  partially_paid: { label: 'Delbetalad', variant: 'warning', borderColor: 'border-warning/50' },
+  overdue: { label: 'Förfallen', variant: 'destructive', borderColor: 'border-destructive/50' },
+  cancelled: { label: 'Makulerad', variant: 'secondary', borderColor: 'border-muted-foreground/30' },
+  credited: { label: 'Krediterad', variant: 'secondary', borderColor: 'border-muted-foreground/30' },
 }
 
 function getRelativeTimeLabel(dueDateStr: string, status: InvoiceStatus): { text: string; color: string } | null {
@@ -126,12 +126,9 @@ export default function InvoicesPage() {
             {[1, 2, 3].map((i) => (
               <Card key={i}>
                 <CardContent className="pt-6">
-                  <div className="flex items-center gap-4">
-                    <div className="h-12 w-12 rounded-lg bg-muted animate-pulse" />
-                    <div className="space-y-2">
-                      <div className="h-3.5 bg-muted rounded w-20 animate-pulse" />
-                      <div className="h-7 bg-muted rounded w-16 animate-pulse" />
-                    </div>
+                  <div className="space-y-2">
+                    <div className="h-3.5 bg-muted rounded w-20 animate-pulse" />
+                    <div className="h-7 bg-muted rounded w-16 animate-pulse" />
                   </div>
                 </CardContent>
               </Card>
@@ -141,48 +138,27 @@ export default function InvoicesPage() {
           <>
             <Card>
               <CardContent className="pt-6">
-                <div className="flex items-center gap-4">
-                  <div className="h-12 w-12 rounded-lg bg-muted flex items-center justify-center">
-                    <Receipt className="h-6 w-6 text-muted-foreground" />
-                  </div>
-                  <div>
-                    <p className="text-sm text-muted-foreground">Totalt antal</p>
-                    <p className="font-display text-2xl font-medium tabular-nums">{invoices.length}</p>
-                  </div>
+                <p className="text-sm text-muted-foreground">Totalt antal</p>
+                <p className="font-display text-2xl font-medium tabular-nums">{invoices.length}</p>
+              </CardContent>
+            </Card>
+            <Card>
+              <CardContent className="pt-6">
+                <p className="text-sm text-muted-foreground">Obetalda</p>
+                <div className="flex items-center gap-2">
+                  <p className="font-display text-2xl font-medium tabular-nums">{stats.unpaid}</p>
+                  {stats.overdue > 0 && (
+                    <Badge variant="destructive" className="text-xs">
+                      {stats.overdue} förfallna
+                    </Badge>
+                  )}
                 </div>
               </CardContent>
             </Card>
             <Card>
               <CardContent className="pt-6">
-                <div className="flex items-center gap-4">
-                  <div className="h-12 w-12 rounded-lg bg-muted flex items-center justify-center">
-                    <Clock className="h-6 w-6 text-muted-foreground" />
-                  </div>
-                  <div>
-                    <p className="text-sm text-muted-foreground">Obetalda</p>
-                    <div className="flex items-center gap-2">
-                      <p className="font-display text-2xl font-medium tabular-nums">{stats.unpaid}</p>
-                      {stats.overdue > 0 && (
-                        <Badge variant="destructive" className="text-xs">
-                          {stats.overdue} förfallna
-                        </Badge>
-                      )}
-                    </div>
-                  </div>
-                </div>
-              </CardContent>
-            </Card>
-            <Card>
-              <CardContent className="pt-6">
-                <div className="flex items-center gap-4">
-                  <div className="h-12 w-12 rounded-lg bg-muted flex items-center justify-center">
-                    <Send className="h-6 w-6 text-muted-foreground" />
-                  </div>
-                  <div>
-                    <p className="text-sm text-muted-foreground">Att få in</p>
-                    <p className="font-display text-2xl font-medium tabular-nums">{formatCurrency(stats.unpaidAmount)}</p>
-                  </div>
-                </div>
+                <p className="text-sm text-muted-foreground">Att få in</p>
+                <p className="font-display text-2xl font-medium tabular-nums">{formatCurrency(stats.unpaidAmount)}</p>
               </CardContent>
             </Card>
           </>
@@ -262,7 +238,6 @@ export default function InvoicesPage() {
             const docType = (invoice as Invoice & { document_type?: string }).document_type || 'invoice'
             const isProforma = docType === 'proforma'
             const isDeliveryNote = docType === 'delivery_note'
-            const StatusIcon = isCreditNote ? ReceiptText : isProforma ? FileQuestion : isDeliveryNote ? Truck : status.icon
             const relativeTime = invoice.due_date ? getRelativeTimeLabel(invoice.due_date, invoice.status) : null
             return (
               <Link key={invoice.id} href={`/invoices/${invoice.id}`}>
@@ -272,11 +247,7 @@ export default function InvoicesPage() {
                   invoice.status === 'overdue' && 'ring-1 ring-destructive/20'
                 )}>
                   <CardContent className="py-4">
-                    <div className="flex items-start gap-3 sm:gap-4 sm:items-center">
-                      <div className={`h-10 w-10 rounded-lg flex items-center justify-center shrink-0 ${isCreditNote ? 'bg-destructive/10' : 'bg-muted'}`}>
-                        <StatusIcon className={`h-5 w-5 ${isCreditNote ? 'text-destructive' : 'text-muted-foreground'}`} />
-                      </div>
-                      <div className="flex-1 min-w-0">
+                    <div className="min-w-0">
                         <div className="flex items-start sm:items-center justify-between gap-2">
                           <p className="font-medium truncate">{invoice.invoice_number}</p>
                           <p className={`font-medium tabular-nums shrink-0 ${isCreditNote ? 'text-destructive' : ''}`}>
@@ -316,7 +287,6 @@ export default function InvoicesPage() {
                             {formatCurrency(Number(invoice.total_sek))}
                           </p>
                         )}
-                      </div>
                     </div>
                   </CardContent>
                 </Card>
diff --git a/app/(dashboard)/reports/page.tsx b/app/(dashboard)/reports/page.tsx
index 903da628..de71e3b2 100644
--- a/app/(dashboard)/reports/page.tsx
+++ b/app/(dashboard)/reports/page.tsx
@@ -14,6 +14,7 @@ import { INK2DeclarationView } from '@/components/reports/INK2DeclarationView'
 import { BankReconciliationView } from '@/components/reports/BankReconciliationView'
 import { TrialBalanceChart } from '@/components/reports/TrialBalanceChart'
 import { VatCompositionChart } from '@/components/reports/VatCompositionChart'
+import { SkatteverketPanel } from '@/components/reports/SkatteverketPanel'
 import { IncomeExpenseChart } from '@/components/reports/IncomeExpenseChart'
 import type { MonthlyDataPoint } from '@/components/reports/IncomeExpenseChart'
 import type {
@@ -1211,6 +1212,14 @@ function VatDeclarationView() {
         </>
       )}
 
+      {/* Skatteverket integration panel */}
+      <SkatteverketPanel
+        periodType={periodType}
+        year={year}
+        period={period}
+        hasData={data !== null}
+      />
+
       {!data && !loading && !error && (
         <Card>
           <CardContent className="p-8 text-center text-muted-foreground">
diff --git a/app/(dashboard)/supplier-invoices/page.tsx b/app/(dashboard)/supplier-invoices/page.tsx
index 07d256e5..5733bdae 100644
--- a/app/(dashboard)/supplier-invoices/page.tsx
+++ b/app/(dashboard)/supplier-invoices/page.tsx
@@ -5,7 +5,7 @@ import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
 import { Badge } from '@/components/ui/badge'
 import { Button } from '@/components/ui/button'
 import { Tabs, TabsList, TabsTrigger, TabsContent } from '@/components/ui/tabs'
-import { Plus, FileInput, AlertCircle, Clock } from 'lucide-react'
+import { Plus, FileInput } from 'lucide-react'
 import Link from 'next/link'
 import type { SupplierInvoice } from '@/types'
 
@@ -13,14 +13,14 @@ function formatAmount(amount: number): string {
   return amount.toLocaleString('sv-SE', { minimumFractionDigits: 2, maximumFractionDigits: 2 })
 }
 
-const statusColors: Record<string, string> = {
-  registered: 'bg-blue-100 text-blue-800',
-  approved: 'bg-yellow-100 text-yellow-800',
-  paid: 'bg-success/10 text-success',
-  partially_paid: 'bg-orange-100 text-orange-800',
-  overdue: 'bg-destructive/10 text-destructive',
-  disputed: 'bg-purple-100 text-purple-800',
-  credited: 'bg-gray-100 text-gray-800',
+const statusVariants: Record<string, 'default' | 'secondary' | 'success' | 'warning' | 'destructive'> = {
+  registered: 'secondary',
+  approved: 'default',
+  paid: 'success',
+  partially_paid: 'warning',
+  overdue: 'destructive',
+  disputed: 'warning',
+  credited: 'secondary',
 }
 
 const statusLabels: Record<string, string> = {
@@ -106,8 +106,7 @@ export default function SupplierInvoicesPage() {
           <>
             <Card>
               <CardHeader className="pb-2">
-                <CardTitle className="text-sm text-muted-foreground flex items-center gap-2">
-                  <FileInput className="h-4 w-4" />
+                <CardTitle className="text-sm text-muted-foreground">
                   Totalt obetalt
                 </CardTitle>
               </CardHeader>
@@ -120,8 +119,7 @@ export default function SupplierInvoicesPage() {
             </Card>
             <Card>
               <CardHeader className="pb-2">
-                <CardTitle className="text-sm text-muted-foreground flex items-center gap-2">
-                  <AlertCircle className="h-4 w-4 text-destructive" />
+                <CardTitle className="text-sm text-muted-foreground">
                   Förfallet
                 </CardTitle>
               </CardHeader>
@@ -132,8 +130,7 @@ export default function SupplierInvoicesPage() {
             </Card>
             <Card>
               <CardHeader className="pb-2">
-                <CardTitle className="text-sm text-muted-foreground flex items-center gap-2">
-                  <Clock className="h-4 w-4" />
+                <CardTitle className="text-sm text-muted-foreground">
                   Antal fakturor
                 </CardTitle>
               </CardHeader>
@@ -230,7 +227,7 @@ export default function SupplierInvoicesPage() {
                         <td className="p-3 text-right font-mono">{formatAmount(inv.total)}</td>
                         <td className="p-3 text-right font-mono">{formatAmount(inv.remaining_amount)}</td>
                         <td className="p-3">
-                          <Badge className={statusColors[inv.status] || ''}>
+                          <Badge variant={statusVariants[inv.status] || 'secondary'}>
                             {statusLabels[inv.status] || inv.status}
                           </Badge>
                         </td>
diff --git a/app/api/transactions/[id]/categorize/__tests__/route.test.ts b/app/api/transactions/[id]/categorize/__tests__/route.test.ts
index 83726d1e..0f97c3a6 100644
--- a/app/api/transactions/[id]/categorize/__tests__/route.test.ts
+++ b/app/api/transactions/[id]/categorize/__tests__/route.test.ts
@@ -34,6 +34,10 @@ vi.mock('@/lib/bookkeeping/mapping-engine', () => ({
   saveUserMappingRule: (...args: unknown[]) => mockSaveUserMappingRule(...args),
 }))
 
+vi.mock('@/lib/bookkeeping/counterparty-templates', () => ({
+  upsertCounterpartyTemplate: vi.fn().mockResolvedValue(undefined),
+}))
+
 import { POST } from '../route'
 
 describe('POST /api/transactions/[id]/categorize', () => {
diff --git a/app/api/transactions/[id]/categorize/route.ts b/app/api/transactions/[id]/categorize/route.ts
index 7edf3a0b..ecc37449 100644
--- a/app/api/transactions/[id]/categorize/route.ts
+++ b/app/api/transactions/[id]/categorize/route.ts
@@ -6,6 +6,7 @@ import { buildMappingResultFromCategory } from '@/lib/bookkeeping/category-mappi
 import { getTemplateById, buildMappingResultFromTemplate, validateTemplateForEntity } from '@/lib/bookkeeping/booking-templates'
 import { createTransactionJournalEntry } from '@/lib/bookkeeping/transaction-entries'
 import { saveUserMappingRule } from '@/lib/bookkeeping/mapping-engine'
+import { upsertCounterpartyTemplate } from '@/lib/bookkeeping/counterparty-templates'
 import { validateBody } from '@/lib/api/validate'
 import { CategorizeTransactionSchema } from '@/lib/api/schemas'
 import type { Transaction, TransactionCategory, EntityType } from '@/types'
@@ -286,6 +287,15 @@ export async function POST(
     }
   }
 
+  // Upsert counterparty template for future auto-matching
+  try {
+    await upsertCounterpartyTemplate(
+      supabase, user.id, transaction as Transaction, mappingResult, 'user_approved'
+    )
+  } catch {
+    // Non-critical
+  }
+
   // Link receipt document to journal entry if both exist
   if (journalEntryId && transaction.receipt_id) {
     try {
diff --git a/components/invoices/PaymentBookingDialog.tsx b/components/invoices/PaymentBookingDialog.tsx
index e70e0c74..f4f8d06b 100644
--- a/components/invoices/PaymentBookingDialog.tsx
+++ b/components/invoices/PaymentBookingDialog.tsx
@@ -18,7 +18,7 @@ import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
 import { proposePaymentLines } from '@/lib/bookkeeping/propose-payment-lines'
 import { formatCurrency } from '@/lib/utils'
 import { createClient } from '@/lib/supabase/client'
-import { Plus, Trash2, Loader2, CheckCircle2, AlertTriangle } from 'lucide-react'
+import { Plus, Trash2, Loader2 } from 'lucide-react'
 import type { FormLine } from '@/components/bookkeeping/JournalEntryForm'
 import type { Invoice, InvoiceItem, Customer, BASAccount, EntityType } from '@/types'
 
@@ -356,13 +356,11 @@ export default function PaymentBookingDialog({
             <div className="flex items-center justify-between border-t pt-3">
               <div className="flex items-center gap-2">
                 {isBalanced ? (
-                  <Badge variant="secondary" className="bg-success/10 text-success gap-1">
-                    <CheckCircle2 className="h-3 w-3" />
+                  <Badge variant="secondary" className="bg-success/10 text-success">
                     Debet = Kredit
                   </Badge>
                 ) : (
-                  <Badge variant="destructive" className="gap-1">
-                    <AlertTriangle className="h-3 w-3" />
+                  <Badge variant="destructive">
                     Obalanserad ({formatCurrency(Math.abs(totalDebit - totalCredit))})
                   </Badge>
                 )}
diff --git a/components/reports/SkatteverketPanel.tsx b/components/reports/SkatteverketPanel.tsx
new file mode 100644
index 00000000..eb945f77
--- /dev/null
+++ b/components/reports/SkatteverketPanel.tsx
@@ -0,0 +1,527 @@
+'use client'
+
+import { ENABLED_EXTENSION_IDS } from '@/lib/extensions/_generated/enabled-extensions'
+import React, { useState, useEffect, useCallback } from 'react'
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import { Badge } from '@/components/ui/badge'
+import {
+  AlertCircle,
+  CheckCircle2,
+  ExternalLink,
+  Link2,
+  Link2Off,
+  Loader2,
+  FileCheck,
+  Lock,
+  Unlock,
+  Send,
+  ShieldAlert,
+} from 'lucide-react'
+import type { VatPeriodType } from '@/types'
+import { formatRedovisare, formatRedovisningsperiod } from '@/lib/skatteverket/format'
+
+interface SkatteverketStatus {
+  connected: boolean
+  expired?: boolean
+  canRefresh?: boolean
+  scope?: string
+  expiresAt?: string
+}
+
+interface KontrollResult {
+  id: string
+  typ: 'ERROR' | 'WARNING'
+  text: string
+}
+
+interface SkatteverketPanelProps {
+  periodType: VatPeriodType
+  year: number
+  period: number
+  hasData: boolean
+}
+
+function formatAmount(amount: number): string {
+  return amount.toLocaleString('sv-SE', { minimumFractionDigits: 2, maximumFractionDigits: 2 })
+}
+
+const SKV_ENABLED = ENABLED_EXTENSION_IDS.has('skatteverket')
+
+export function SkatteverketPanel(props: SkatteverketPanelProps) {
+  if (!SKV_ENABLED) return null
+  return <SkatteverketPanelInner {...props} />
+}
+
+function SkatteverketPanelInner({ periodType, year, period, hasData }: SkatteverketPanelProps) {
+  const [status, setStatus] = useState<SkatteverketStatus | null>(null)
+  const [loading, setLoading] = useState(true)
+  const [actionLoading, setActionLoading] = useState<string | null>(null)
+  const [error, setError] = useState<string | null>(null)
+  const [success, setSuccess] = useState<string | null>(null)
+  const [kontroller, setKontroller] = useState<KontrollResult[]>([])
+  const [signeringslank, setSigneringslank] = useState<string | null>(null)
+  const [submitted, setSubmitted] = useState<{
+    kvittensnummer?: string
+    tidpunkt?: string
+  } | null>(null)
+
+  const fetchStatus = useCallback(async () => {
+    try {
+      const res = await fetch('/api/extensions/ext/skatteverket/status')
+      if (res.ok) {
+        const data = await res.json()
+        setStatus(data)
+      }
+    } catch {
+      // Extension might not be enabled
+    } finally {
+      setLoading(false)
+    }
+  }, [])
+
+  useEffect(() => {
+    fetchStatus()
+
+    // Check URL params for OAuth callback results
+    const params = new URLSearchParams(window.location.search)
+    if (params.get('skv_connected') === 'true') {
+      setSuccess('Ansluten till Skatteverket')
+      fetchStatus()
+      // Clean URL
+      const url = new URL(window.location.href)
+      url.searchParams.delete('skv_connected')
+      window.history.replaceState({}, '', url.toString())
+    }
+    const skvError = params.get('skv_error')
+    if (skvError) {
+      setError(decodeURIComponent(skvError))
+      const url = new URL(window.location.href)
+      url.searchParams.delete('skv_error')
+      window.history.replaceState({}, '', url.toString())
+    }
+  }, [fetchStatus])
+
+  const handleConnect = () => {
+    window.location.href = '/api/extensions/ext/skatteverket/authorize'
+  }
+
+  const handleDisconnect = async () => {
+    setActionLoading('disconnect')
+    setError(null)
+    try {
+      const res = await fetch('/api/extensions/ext/skatteverket/disconnect', {
+        method: 'POST',
+      })
+      if (res.ok) {
+        setStatus({ connected: false })
+        setSuccess(null)
+        setKontroller([])
+        setSigneringslank(null)
+        setSubmitted(null)
+      }
+    } catch {
+      setError('Kunde inte koppla bort')
+    } finally {
+      setActionLoading(null)
+    }
+  }
+
+  const handleValidate = async () => {
+    setActionLoading('validate')
+    setError(null)
+    setKontroller([])
+    try {
+      const res = await fetch('/api/extensions/ext/skatteverket/declaration/validate', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({ periodType, year, period }),
+      })
+      const result = await res.json()
+      if (result.error) {
+        setError(result.error)
+      } else {
+        const controls = result.data?.kontrollresultat?.kontroller || []
+        setKontroller(controls)
+        if (controls.length === 0) {
+          setSuccess('Valideringen godkänd — inga fel eller varningar')
+        } else {
+          const errors = controls.filter((k: KontrollResult) => k.typ === 'ERROR')
+          if (errors.length > 0) {
+            setError(`${errors.length} valideringsfel hittades`)
+          } else {
+            setSuccess('Valideringen godkänd med varningar')
+          }
+        }
+      }
+    } catch {
+      setError('Kunde inte validera deklarationen')
+    } finally {
+      setActionLoading(null)
+    }
+  }
+
+  const handleSaveDraft = async () => {
+    setActionLoading('draft')
+    setError(null)
+    try {
+      const res = await fetch('/api/extensions/ext/skatteverket/declaration/draft', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({ periodType, year, period }),
+      })
+      const result = await res.json()
+      if (result.error) {
+        setError(result.error)
+      } else {
+        const controls = result.data?.kontrollresultat?.kontroller || []
+        setKontroller(controls)
+        const errors = controls.filter((k: KontrollResult) => k.typ === 'ERROR')
+        if (errors.length === 0) {
+          setSuccess('Utkast sparat i Eget utrymme hos Skatteverket')
+        } else {
+          setError(`Utkastet sparades men har ${errors.length} valideringsfel`)
+        }
+      }
+    } catch {
+      setError('Kunde inte spara utkast')
+    } finally {
+      setActionLoading(null)
+    }
+  }
+
+  const handleLock = async () => {
+    setActionLoading('lock')
+    setError(null)
+    try {
+      const res = await fetch(
+        `/api/extensions/ext/skatteverket/declaration/lock?redovisare=${encodeURIComponent(
+          await getRedovisare()
+        )}&redovisningsperiod=${getRedovisningsperiod()}`,
+        { method: 'PUT' }
+      )
+      const result = await res.json()
+      if (result.error) {
+        setError(result.error)
+      } else if (result.data?.signeringslank) {
+        setSigneringslank(result.data.signeringslank)
+        setSuccess('Utkastet är låst. Öppna signeringslänken för att signera med BankID.')
+      }
+    } catch {
+      setError('Kunde inte låsa utkastet')
+    } finally {
+      setActionLoading(null)
+    }
+  }
+
+  const handleUnlock = async () => {
+    setActionLoading('unlock')
+    setError(null)
+    try {
+      const res = await fetch(
+        `/api/extensions/ext/skatteverket/declaration/lock?redovisare=${encodeURIComponent(
+          await getRedovisare()
+        )}&redovisningsperiod=${getRedovisningsperiod()}`,
+        { method: 'DELETE' }
+      )
+      const result = await res.json()
+      if (result.error) {
+        setError(result.error)
+      } else {
+        setSigneringslank(null)
+        setSuccess('Utkastet har låsts upp')
+      }
+    } catch {
+      setError('Kunde inte låsa upp utkastet')
+    } finally {
+      setActionLoading(null)
+    }
+  }
+
+  const handleCheckSubmitted = async () => {
+    setActionLoading('check')
+    setError(null)
+    try {
+      const res = await fetch(
+        `/api/extensions/ext/skatteverket/declaration/submitted?redovisare=${encodeURIComponent(
+          await getRedovisare()
+        )}&redovisningsperiod=${getRedovisningsperiod()}`
+      )
+      const result = await res.json()
+      if (result.error) {
+        setError(result.error)
+      } else if (result.data) {
+        setSubmitted(result.data)
+        setSuccess('Deklarationen har lämnats in')
+      } else {
+        setSuccess('Ingen inlämnad deklaration hittades för denna period')
+      }
+    } catch {
+      setError('Kunde inte kontrollera inlämningsstatus')
+    } finally {
+      setActionLoading(null)
+    }
+  }
+
+  // Helper to get redovisare from settings
+  const getRedovisare = async (): Promise<string> => {
+    const res = await fetch('/api/settings')
+    const { data } = await res.json()
+    if (!data?.org_number) throw new Error('Organisationsnummer saknas')
+    return formatRedovisare(data.org_number, data.entity_type)
+  }
+
+  const getRedovisningsperiod = (): string => {
+    return formatRedovisningsperiod(periodType, year, period)
+  }
+
+  if (loading) {
+    return (
+      <Card>
+        <CardContent className="p-6 flex items-center gap-2 text-muted-foreground">
+          <Loader2 className="h-4 w-4 animate-spin" />
+          Kontrollerar Skatteverket-anslutning...
+        </CardContent>
+      </Card>
+    )
+  }
+
+  // Not connected
+  if (!status?.connected) {
+    return (
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-lg flex items-center gap-2">
+            <FileCheck className="h-5 w-5" />
+            Skicka till Skatteverket
+          </CardTitle>
+        </CardHeader>
+        <CardContent className="space-y-4">
+          {error && (
+            <div className="flex items-start gap-2 text-sm text-destructive bg-destructive/5 rounded-lg p-3">
+              <AlertCircle className="h-4 w-4 mt-0.5 shrink-0" />
+              <span>{error}</span>
+            </div>
+          )}
+          <p className="text-sm text-muted-foreground">
+            Anslut till Skatteverket med BankID för att skicka momsdeklarationen direkt.
+          </p>
+          <Button onClick={handleConnect} className="gap-2">
+            <Link2 className="h-4 w-4" />
+            Anslut med BankID
+          </Button>
+        </CardContent>
+      </Card>
+    )
+  }
+
+  // Connected — show actions
+  const hasErrors = kontroller.some(k => k.typ === 'ERROR')
+  const hasWarnings = kontroller.some(k => k.typ === 'WARNING')
+
+  return (
+    <Card>
+      <CardHeader>
+        <div className="flex items-center justify-between">
+          <CardTitle className="text-lg flex items-center gap-2">
+            <FileCheck className="h-5 w-5" />
+            Skicka till Skatteverket
+          </CardTitle>
+          <div className="flex items-center gap-2">
+            <Badge variant="outline" className="text-success border-success/30 gap-1">
+              <CheckCircle2 className="h-3 w-3" />
+              Ansluten
+            </Badge>
+            {status.expired && (
+              <Badge variant="destructive" className="gap-1">
+                <AlertCircle className="h-3 w-3" />
+                Session utgången
+              </Badge>
+            )}
+          </div>
+        </div>
+      </CardHeader>
+      <CardContent className="space-y-4">
+        {/* Messages */}
+        {error && (
+          <div className="flex items-start gap-2 text-sm text-destructive bg-destructive/5 rounded-lg p-3">
+            <AlertCircle className="h-4 w-4 mt-0.5 shrink-0" />
+            <span>{error}</span>
+          </div>
+        )}
+        {success && !error && (
+          <div className="flex items-start gap-2 text-sm text-success bg-success/5 rounded-lg p-3">
+            <CheckCircle2 className="h-4 w-4 mt-0.5 shrink-0" />
+            <span>{success}</span>
+          </div>
+        )}
+
+        {/* Validation results */}
+        {kontroller.length > 0 && (
+          <div className="space-y-1.5">
+            <p className="text-xs font-medium text-muted-foreground uppercase tracking-wide">
+              Valideringsresultat
+            </p>
+            {kontroller.map((k, i) => (
+              <div
+                key={`${k.id}-${i}`}
+                className={`flex items-start gap-2 text-sm rounded-lg p-2.5 ${
+                  k.typ === 'ERROR'
+                    ? 'bg-destructive/5 text-destructive'
+                    : 'bg-amber-50 text-amber-800 dark:bg-amber-950/30 dark:text-amber-200'
+                }`}
+              >
+                {k.typ === 'ERROR' ? (
+                  <ShieldAlert className="h-4 w-4 mt-0.5 shrink-0" />
+                ) : (
+                  <AlertCircle className="h-4 w-4 mt-0.5 shrink-0" />
+                )}
+                <div>
+                  <span className="font-mono text-xs mr-1.5">{k.id}</span>
+                  {k.text}
+                </div>
+              </div>
+            ))}
+          </div>
+        )}
+
+        {/* Submitted confirmation */}
+        {submitted && (
+          <div className="rounded-lg border p-3 space-y-1">
+            <p className="text-sm font-medium flex items-center gap-1.5">
+              <CheckCircle2 className="h-4 w-4 text-success" />
+              Inlämnad
+            </p>
+            {submitted.kvittensnummer && (
+              <p className="text-xs text-muted-foreground">
+                Kvittensnummer: <span className="font-mono">{submitted.kvittensnummer}</span>
+              </p>
+            )}
+            {submitted.tidpunkt && (
+              <p className="text-xs text-muted-foreground">
+                Tidpunkt: {new Date(submitted.tidpunkt).toLocaleString('sv-SE')}
+              </p>
+            )}
+          </div>
+        )}
+
+        {/* Signing link */}
+        {signeringslank && (
+          <div className="rounded-lg border border-success/30 bg-success/5 p-3 space-y-2">
+            <p className="text-sm font-medium">Utkastet är låst och redo att signeras</p>
+            <p className="text-xs text-muted-foreground">
+              Öppna länken nedan och signera med BankID på Skatteverkets sida.
+            </p>
+            <Button
+              variant="outline"
+              size="sm"
+              className="gap-1.5"
+              onClick={() => window.open(signeringslank, '_blank')}
+            >
+              <ExternalLink className="h-3.5 w-3.5" />
+              Öppna signeringssidan
+            </Button>
+          </div>
+        )}
+
+        {/* Action buttons */}
+        <div className="flex flex-wrap gap-2 pt-1">
+          <Button
+            variant="outline"
+            size="sm"
+            onClick={handleValidate}
+            disabled={!hasData || actionLoading !== null}
+            className="gap-1.5"
+          >
+            {actionLoading === 'validate' ? (
+              <Loader2 className="h-3.5 w-3.5 animate-spin" />
+            ) : (
+              <FileCheck className="h-3.5 w-3.5" />
+            )}
+            Validera
+          </Button>
+
+          <Button
+            variant="outline"
+            size="sm"
+            onClick={handleSaveDraft}
+            disabled={!hasData || actionLoading !== null}
+            className="gap-1.5"
+          >
+            {actionLoading === 'draft' ? (
+              <Loader2 className="h-3.5 w-3.5 animate-spin" />
+            ) : (
+              <Send className="h-3.5 w-3.5" />
+            )}
+            Spara utkast
+          </Button>
+
+          {!signeringslank ? (
+            <Button
+              size="sm"
+              onClick={handleLock}
+              disabled={!hasData || hasErrors || actionLoading !== null}
+              className="gap-1.5"
+              title={hasErrors ? 'Valideringsfel måste åtgärdas först' : ''}
+            >
+              {actionLoading === 'lock' ? (
+                <Loader2 className="h-3.5 w-3.5 animate-spin" />
+              ) : (
+                <Lock className="h-3.5 w-3.5" />
+              )}
+              Lås och signera
+            </Button>
+          ) : (
+            <Button
+              variant="outline"
+              size="sm"
+              onClick={handleUnlock}
+              disabled={actionLoading !== null}
+              className="gap-1.5"
+            >
+              {actionLoading === 'unlock' ? (
+                <Loader2 className="h-3.5 w-3.5 animate-spin" />
+              ) : (
+                <Unlock className="h-3.5 w-3.5" />
+              )}
+              Lås upp
+            </Button>
+          )}
+
+          <Button
+            variant="ghost"
+            size="sm"
+            onClick={handleCheckSubmitted}
+            disabled={actionLoading !== null}
+            className="gap-1.5"
+          >
+            {actionLoading === 'check' ? (
+              <Loader2 className="h-3.5 w-3.5 animate-spin" />
+            ) : (
+              <CheckCircle2 className="h-3.5 w-3.5" />
+            )}
+            Kontrollera inlämning
+          </Button>
+        </div>
+
+        {/* Disconnect */}
+        <div className="pt-2 border-t">
+          <Button
+            variant="ghost"
+            size="sm"
+            onClick={handleDisconnect}
+            disabled={actionLoading !== null}
+            className="gap-1.5 text-muted-foreground hover:text-destructive"
+          >
+            {actionLoading === 'disconnect' ? (
+              <Loader2 className="h-3.5 w-3.5 animate-spin" />
+            ) : (
+              <Link2Off className="h-3.5 w-3.5" />
+            )}
+            Koppla bort Skatteverket
+          </Button>
+        </div>
+      </CardContent>
+    </Card>
+  )
+}
diff --git a/extensions.schema.json b/extensions.schema.json
index a5d767e0..3d07294c 100644
--- a/extensions.schema.json
+++ b/extensions.schema.json
@@ -26,7 +26,8 @@
           "email",
           "arcim-migration",
           "tic",
-          "mcp-server"
+          "mcp-server",
+          "skatteverket"
         ]
       },
       "description": "Extension IDs to enable. Each ID must match a manifest.json in the extensions/ directory."
diff --git a/extensions/general/mcp-server/server.ts b/extensions/general/mcp-server/server.ts
index 3ba4e452..1ece95ce 100644
--- a/extensions/general/mcp-server/server.ts
+++ b/extensions/general/mcp-server/server.ts
@@ -7,6 +7,7 @@ import {
 import type { SupabaseClient } from '@supabase/supabase-js'
 import { buildMappingResultFromCategory } from '@/lib/bookkeeping/category-mapping'
 import { createTransactionJournalEntry } from '@/lib/bookkeeping/transaction-entries'
+import { upsertCounterpartyTemplate } from '@/lib/bookkeeping/counterparty-templates'
 import { eventBus } from '@/lib/events/bus'
 import { getVatRules, getAvailableVatRates } from '@/lib/invoices/vat-rules'
 import { fetchExchangeRate, convertToSEK } from '@/lib/currency/riksbanken'
@@ -238,6 +239,15 @@ async function categorizeTransactionCore(
     },
   })
 
+  // Upsert counterparty template for future auto-matching
+  try {
+    await upsertCounterpartyTemplate(
+      supabase, userId, transaction as Transaction, mappingResult, 'user_approved'
+    )
+  } catch {
+    // Non-critical
+  }
+
   return {
     success: true,
     journal_entry_created: !!journalEntryId,
diff --git a/extensions/general/skatteverket/__tests__/mappers.test.ts b/extensions/general/skatteverket/__tests__/mappers.test.ts
new file mode 100644
index 00000000..99b2ee44
--- /dev/null
+++ b/extensions/general/skatteverket/__tests__/mappers.test.ts
@@ -0,0 +1,143 @@
+import { describe, it, expect } from 'vitest'
+import { rutorToMomsuppgift, formatRedovisare, formatRedovisningsperiod } from '../lib/mappers'
+import type { VatDeclarationRutor } from '@/types'
+
+const emptyRutor: VatDeclarationRutor = {
+  ruta05: 0, ruta06: 0, ruta07: 0, ruta08: 0,
+  ruta10: 0, ruta11: 0, ruta12: 0,
+  ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0,
+  ruta30: 0, ruta31: 0, ruta32: 0,
+  ruta35: 0, ruta36: 0, ruta37: 0, ruta38: 0,
+  ruta39: 0, ruta40: 0, ruta41: 0, ruta42: 0,
+  ruta48: 0, ruta49: 0,
+  ruta50: 0, ruta60: 0, ruta61: 0, ruta62: 0,
+}
+
+describe('rutorToMomsuppgift', () => {
+  it('converts typical EF VAT declaration', () => {
+    const rutor: VatDeclarationRutor = {
+      ...emptyRutor,
+      ruta05: 10000,
+      ruta10: 2500,
+      ruta48: 350,
+      ruta49: 2150,
+    }
+
+    const result = rutorToMomsuppgift(rutor)
+
+    expect(result.momspliktigForsaljning).toBe(10000)
+    expect(result.momsForsaljningUtgaendeHog).toBe(2500)
+    expect(result.ingaendeMomsAvdrag).toBe(350)
+    expect(result.summaMoms).toBe(2150)
+  })
+
+  it('omits zero-value fields except summaMoms', () => {
+    const rutor: VatDeclarationRutor = {
+      ...emptyRutor,
+      ruta05: 5000,
+      ruta10: 1250,
+      ruta49: 1250,
+    }
+
+    const result = rutorToMomsuppgift(rutor)
+
+    expect(result.momspliktigForsaljning).toBe(5000)
+    expect(result.momsForsaljningUtgaendeHog).toBe(1250)
+    expect(result.summaMoms).toBe(1250)
+    // Zero fields should not be present
+    expect(result.momspliktigaUttag).toBeUndefined()
+    expect(result.momsForsaljningUtgaendeMedel).toBeUndefined()
+    expect(result.momsForsaljningUtgaendeLag).toBeUndefined()
+    expect(result.ingaendeMomsAvdrag).toBeUndefined()
+  })
+
+  it('always includes summaMoms even when zero', () => {
+    const result = rutorToMomsuppgift(emptyRutor)
+    expect(result.summaMoms).toBe(0)
+  })
+
+  it('maps reverse charge fields correctly', () => {
+    const rutor: VatDeclarationRutor = {
+      ...emptyRutor,
+      ruta21: 5000,
+      ruta30: 1250,
+      ruta48: 1250,
+      ruta49: 0,
+    }
+
+    const result = rutorToMomsuppgift(rutor)
+
+    expect(result.inkopTjansterEU).toBe(5000)
+    expect(result.momsInkopUtgaendeHog).toBe(1250)
+    expect(result.ingaendeMomsAvdrag).toBe(1250)
+    expect(result.summaMoms).toBe(0)
+  })
+
+  it('maps EU/export and import fields', () => {
+    const rutor: VatDeclarationRutor = {
+      ...emptyRutor,
+      ruta35: 8000,
+      ruta36: 12000,
+      ruta39: 3000,
+      ruta40: 5000,
+      ruta50: 2000,
+      ruta60: 500,
+      ruta49: 500,
+    }
+
+    const result = rutorToMomsuppgift(rutor)
+
+    expect(result.forsaljningVarorEU).toBe(8000)
+    expect(result.forsaljningVarorUtanforEU).toBe(12000)
+    expect(result.forsaljningTjansterEU).toBe(3000)
+    expect(result.ovrigForsaljningTjansterUtanforSE).toBe(5000)
+    expect(result.import).toBe(2000)
+    expect(result.momsImportUtgaendeHog).toBe(500)
+  })
+})
+
+describe('formatRedovisare', () => {
+  it('formats aktiebolag org number with 16 prefix', () => {
+    expect(formatRedovisare('5020000013', 'aktiebolag')).toBe('165020000013')
+  })
+
+  it('formats aktiebolag org number with hyphen', () => {
+    expect(formatRedovisare('502000-0013', 'aktiebolag')).toBe('165020000013')
+  })
+
+  it('formats enskild firma personnummer with 19 prefix for older', () => {
+    // Person born in 1985 — 85 > 26 (current year), so prefix 19
+    expect(formatRedovisare('8501011234', 'enskild_firma')).toBe('198501011234')
+  })
+
+  it('formats enskild firma personnummer with 20 prefix for younger', () => {
+    // Person born in 2005 — 05 < 26 (current year), so prefix 20
+    expect(formatRedovisare('0501011234', 'enskild_firma')).toBe('200501011234')
+  })
+
+  it('passes through 12-digit numbers unchanged', () => {
+    expect(formatRedovisare('165020000013', 'aktiebolag')).toBe('165020000013')
+  })
+
+  it('throws for invalid length', () => {
+    expect(() => formatRedovisare('12345', 'aktiebolag')).toThrow('Ogiltigt organisationsnummer')
+  })
+})
+
+describe('formatRedovisningsperiod', () => {
+  it('formats monthly period as YYYYMM', () => {
+    expect(formatRedovisningsperiod('monthly', 2025, 1)).toBe('202501')
+    expect(formatRedovisningsperiod('monthly', 2025, 12)).toBe('202512')
+  })
+
+  it('formats quarterly period as last month of quarter', () => {
+    expect(formatRedovisningsperiod('quarterly', 2025, 1)).toBe('202503')
+    expect(formatRedovisningsperiod('quarterly', 2025, 2)).toBe('202506')
+    expect(formatRedovisningsperiod('quarterly', 2025, 3)).toBe('202509')
+    expect(formatRedovisningsperiod('quarterly', 2025, 4)).toBe('202512')
+  })
+
+  it('formats yearly period as December', () => {
+    expect(formatRedovisningsperiod('yearly', 2025, 1)).toBe('202512')
+  })
+})
diff --git a/extensions/general/skatteverket/index.ts b/extensions/general/skatteverket/index.ts
new file mode 100644
index 00000000..bf09b354
--- /dev/null
+++ b/extensions/general/skatteverket/index.ts
@@ -0,0 +1,648 @@
+import crypto from 'crypto'
+import type { Extension, ExtensionContext } from '@/lib/extensions/types'
+import { NextResponse } from 'next/server'
+import { buildAuthorizeUrl, exchangeCodeForTokens } from './lib/oauth'
+import { storeTokens, getTokens, deleteTokens } from './lib/token-store'
+import { skvRequest, SkatteverketAuthError } from './lib/api-client'
+import { rutorToMomsuppgift, formatRedovisare, formatRedovisningsperiod } from './lib/mappers'
+import { calculateVatDeclaration } from '@/lib/reports/vat-declaration'
+import type { VatPeriodType } from '@/types'
+
+/**
+ * Skatteverket integration extension.
+ *
+ * Enables filing momsdeklaration (VAT declaration) directly to Skatteverket
+ * via their Momsdeklaration API 1.0. Users authenticate with BankID through
+ * the `per` (e-legitimation) OAuth2 flow.
+ *
+ * Required environment variables:
+ * - SKATTEVERKET_OAUTH2_CLIENT_ID
+ * - SKATTEVERKET_OAUTH2_CLIENT_SECRET
+ * - SKATTEVERKET_APIGW_CLIENT_ID
+ * - SKATTEVERKET_APIGW_CLIENT_SECRET
+ * - SKATTEVERKET_TOKEN_ENCRYPTION_KEY
+ *
+ * Optional:
+ * - SKATTEVERKET_OAUTH_BASE_URL (defaults to test environment)
+ * - SKATTEVERKET_API_BASE_URL (defaults to test environment)
+ */
+export const skatteverketExtension: Extension = {
+  id: 'skatteverket',
+  name: 'Skatteverket Integration',
+  version: '1.0.0',
+
+  settingsPanel: {
+    label: 'Skatteverket',
+    path: '/settings?tab=skatteverket',
+  },
+
+  apiRoutes: [
+    // ── OAuth: Start authorization ──────────────────────────────────
+    // Builds the Skatteverket OAuth2 authorize URL and redirects the user
+    // to BankID login. Stores state token in extension settings for CSRF validation.
+    {
+      method: 'GET',
+      path: '/authorize',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        const state = crypto.randomUUID()
+        const appUrl = process.env.NEXT_PUBLIC_APP_URL || 'http://localhost:3000'
+        const redirectUri = `${appUrl}/api/extensions/ext/skatteverket/callback`
+
+        // Store state for CSRF validation in callback
+        await ctx.settings.set('oauth_state', state)
+        await ctx.settings.set('oauth_redirect_uri', redirectUri)
+
+        const authorizeUrl = buildAuthorizeUrl(redirectUri, state)
+
+        return NextResponse.redirect(authorizeUrl)
+      },
+    },
+
+    // ── OAuth: Callback ─────────────────────────────────────────────
+    // Receives the auth code from Skatteverket after BankID login.
+    // Exchanges code for tokens immediately (5-minute code expiry).
+    // skipAuth: true — browser redirect from Skatteverket. We handle
+    // user identification via the stored state token + Supabase session.
+    {
+      method: 'GET',
+      path: '/callback',
+      skipAuth: true,
+      handler: async (request: Request) => {
+        const appUrl = process.env.NEXT_PUBLIC_APP_URL || 'http://localhost:3000'
+        const url = new URL(request.url)
+        const code = url.searchParams.get('code')
+        const state = url.searchParams.get('state')
+        const error = url.searchParams.get('error')
+
+        if (error) {
+          const desc = url.searchParams.get('error_description') || 'Okänt fel'
+          return NextResponse.redirect(
+            `${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent(desc)}`
+          )
+        }
+
+        if (!code || !state) {
+          return NextResponse.redirect(
+            `${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent('Saknar auktoriseringskod')}`
+          )
+        }
+
+        // Exchange code FIRST — 5-minute expiry, do this before anything else
+        const { createClient } = await import('@/lib/supabase/server')
+        const supabase = await createClient()
+
+        // Verify user session (browser should still have cookies)
+        const { data: { user } } = await supabase.auth.getUser()
+        if (!user) {
+          return NextResponse.redirect(
+            `${appUrl}/login?redirect=${encodeURIComponent('/reports?tab=vat-declaration')}`
+          )
+        }
+
+        // Validate CSRF state
+        const { data: settingsData } = await supabase
+          .from('extension_data')
+          .select('value')
+          .eq('user_id', user.id)
+          .eq('extension_id', 'skatteverket')
+          .eq('key', 'oauth_state')
+          .single()
+
+        if (!settingsData || settingsData.value !== state) {
+          return NextResponse.redirect(
+            `${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent('Ogiltig state-parameter (CSRF)')}`
+          )
+        }
+
+        // Get the stored redirect URI
+        const { data: redirectData } = await supabase
+          .from('extension_data')
+          .select('value')
+          .eq('user_id', user.id)
+          .eq('extension_id', 'skatteverket')
+          .eq('key', 'oauth_redirect_uri')
+          .single()
+
+        const redirectUri = redirectData?.value ||
+          `${appUrl}/api/extensions/ext/skatteverket/callback`
+
+        try {
+          const tokens = await exchangeCodeForTokens(code, redirectUri)
+          await storeTokens(supabase, user.id, tokens)
+
+          // Clean up CSRF state
+          await supabase
+            .from('extension_data')
+            .delete()
+            .eq('user_id', user.id)
+            .eq('extension_id', 'skatteverket')
+            .eq('key', 'oauth_state')
+
+          return NextResponse.redirect(
+            `${appUrl}/reports?tab=vat-declaration&skv_connected=true`
+          )
+        } catch (err) {
+          console.error('[skatteverket] Token exchange failed:', err)
+          return NextResponse.redirect(
+            `${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent(
+              err instanceof Error ? err.message : 'Token exchange misslyckades'
+            )}`
+          )
+        }
+      },
+    },
+
+    // ── Connection status ───────────────────────────────────────────
+    {
+      method: 'GET',
+      path: '/status',
+      handler: async (_request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        const tokens = await getTokens(ctx.supabase, ctx.userId)
+        if (!tokens) {
+          return NextResponse.json({ connected: false })
+        }
+
+        const expired = tokens.expires_at < Date.now()
+        const canRefresh = tokens.refresh_token !== null && tokens.refresh_count < 10
+
+        return NextResponse.json({
+          connected: true,
+          expired,
+          canRefresh,
+          scope: tokens.scope,
+          expiresAt: new Date(tokens.expires_at).toISOString(),
+        })
+      },
+    },
+
+    // ── Disconnect ──────────────────────────────────────────────────
+    {
+      method: 'POST',
+      path: '/disconnect',
+      handler: async (_request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        await deleteTokens(ctx.supabase, ctx.userId)
+        return NextResponse.json({ success: true })
+      },
+    },
+
+    // ── Validate declaration (dry run) ──────────────────────────────
+    // Sends momsuppgift to Skatteverket's /kontrollera endpoint.
+    // Returns ERROR/WARNING/OK without saving anything.
+    {
+      method: 'POST',
+      path: '/declaration/validate',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { redovisare, redovisningsperiod, momsuppgift } =
+            await parseDeclarationRequest(request, ctx)
+
+          console.log('[skatteverket] Validating:', {
+            redovisare,
+            redovisningsperiod,
+            momsuppgift: JSON.stringify(momsuppgift),
+          })
+
+          const response = await skvRequest(
+            ctx.supabase,
+            ctx.userId,
+            'POST',
+            `/kontrollera/${redovisare}/${redovisningsperiod}`,
+            momsuppgift
+          )
+
+          if (!response.ok) {
+            const text = await response.text()
+            console.error('[skatteverket] Validate error:', response.status, text)
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${response.status}: ${text}` },
+              { status: response.status }
+            )
+          }
+
+          const data = await response.json()
+          return NextResponse.json({ data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── Save draft ──────────────────────────────────────────────────
+    // Saves momsuppgift to Skatteverket's "Eget utrymme".
+    // Returns validation results. Optionally lock for signing.
+    {
+      method: 'POST',
+      path: '/declaration/draft',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { redovisare, redovisningsperiod, momsuppgift } =
+            await parseDeclarationRequest(request, ctx)
+
+          console.log('[skatteverket] Sending draft:', {
+            redovisare,
+            redovisningsperiod,
+            momsuppgift: JSON.stringify(momsuppgift),
+          })
+
+          const response = await skvRequest(
+            ctx.supabase,
+            ctx.userId,
+            'POST',
+            `/utkast/${redovisare}/${redovisningsperiod}`,
+            momsuppgift
+          )
+
+          if (!response.ok) {
+            const text = await response.text()
+            console.error('[skatteverket] Draft error:', response.status, text)
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${response.status}: ${text}` },
+              { status: response.status }
+            )
+          }
+
+          const data = await response.json()
+
+          // Track submission status
+          await ctx.settings.set(
+            `submission_${redovisningsperiod}`,
+            JSON.stringify({
+              status: 'draft_saved',
+              redovisare,
+              redovisningsperiod,
+              kontrollresultat: data.kontrollresultat,
+              updatedAt: new Date().toISOString(),
+            })
+          )
+
+          return NextResponse.json({ data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── Fetch draft ─────────────────────────────────────────────────
+    {
+      method: 'GET',
+      path: '/declaration/draft',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
+
+          const response = await skvRequest(
+            ctx.supabase,
+            ctx.userId,
+            'GET',
+            `/utkast/${redovisare}/${redovisningsperiod}`
+          )
+
+          if (response.status === 404) {
+            return NextResponse.json({ data: null })
+          }
+
+          if (!response.ok) {
+            const text = await response.text()
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${response.status}: ${text}` },
+              { status: response.status }
+            )
+          }
+
+          const data = await response.json()
+          return NextResponse.json({ data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── Delete draft ────────────────────────────────────────────────
+    {
+      method: 'DELETE',
+      path: '/declaration/draft',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
+
+          const response = await skvRequest(
+            ctx.supabase,
+            ctx.userId,
+            'DELETE',
+            `/utkast/${redovisare}/${redovisningsperiod}`
+          )
+
+          if (response.status !== 204 && !response.ok) {
+            const text = await response.text()
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${response.status}: ${text}` },
+              { status: response.status }
+            )
+          }
+
+          await ctx.settings.set(`submission_${redovisningsperiod}`, null)
+          return NextResponse.json({ success: true })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── Lock draft for signing ──────────────────────────────────────
+    // Returns a signeringslänk (deep link) that the user opens
+    // in a new tab to sign with BankID on Skatteverket's site.
+    {
+      method: 'PUT',
+      path: '/declaration/lock',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
+
+          const response = await skvRequest(
+            ctx.supabase,
+            ctx.userId,
+            'PUT',
+            `/las/${redovisare}/${redovisningsperiod}`
+          )
+
+          if (!response.ok) {
+            const text = await response.text()
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${response.status}: ${text}` },
+              { status: response.status }
+            )
+          }
+
+          const data = await response.json()
+
+          await ctx.settings.set(
+            `submission_${redovisningsperiod}`,
+            JSON.stringify({
+              status: 'draft_locked',
+              redovisare,
+              redovisningsperiod,
+              signeringslank: data.signeringslank,
+              updatedAt: new Date().toISOString(),
+            })
+          )
+
+          return NextResponse.json({ data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── Unlock draft ────────────────────────────────────────────────
+    {
+      method: 'DELETE',
+      path: '/declaration/lock',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
+
+          const response = await skvRequest(
+            ctx.supabase,
+            ctx.userId,
+            'DELETE',
+            `/las/${redovisare}/${redovisningsperiod}`
+          )
+
+          if (response.status !== 204 && !response.ok) {
+            const text = await response.text()
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${response.status}: ${text}` },
+              { status: response.status }
+            )
+          }
+
+          await ctx.settings.set(
+            `submission_${redovisningsperiod}`,
+            JSON.stringify({
+              status: 'draft_saved',
+              redovisare,
+              redovisningsperiod,
+              updatedAt: new Date().toISOString(),
+            })
+          )
+
+          return NextResponse.json({ success: true })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── Fetch submitted declaration ─────────────────────────────────
+    {
+      method: 'GET',
+      path: '/declaration/submitted',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
+
+          const response = await skvRequest(
+            ctx.supabase,
+            ctx.userId,
+            'GET',
+            `/inlamnat/${redovisare}/${redovisningsperiod}`
+          )
+
+          if (response.status === 404) {
+            return NextResponse.json({ data: null })
+          }
+
+          if (!response.ok) {
+            const text = await response.text()
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${response.status}: ${text}` },
+              { status: response.status }
+            )
+          }
+
+          const data = await response.json()
+          return NextResponse.json({ data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+
+    // ── Fetch decided declaration ───────────────────────────────────
+    {
+      method: 'GET',
+      path: '/declaration/decided',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) {
+          return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
+        }
+
+        try {
+          const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
+
+          const response = await skvRequest(
+            ctx.supabase,
+            ctx.userId,
+            'GET',
+            `/beslutat/${redovisare}/${redovisningsperiod}`
+          )
+
+          if (response.status === 404) {
+            return NextResponse.json({ data: null })
+          }
+
+          if (!response.ok) {
+            const text = await response.text()
+            return NextResponse.json(
+              { error: `Skatteverket svarade med ${response.status}: ${text}` },
+              { status: response.status }
+            )
+          }
+
+          const data = await response.json()
+          return NextResponse.json({ data })
+        } catch (err) {
+          return handleSkvError(err)
+        }
+      },
+    },
+  ],
+}
+
+// ── Helpers ───────────────────────────────────────────────────────────
+
+/**
+ * Parse and validate declaration request body.
+ * Computes momsuppgift from gnubok's VAT calculation if not provided directly.
+ */
+async function parseDeclarationRequest(
+  request: Request,
+  ctx: ExtensionContext
+): Promise<{
+  redovisare: string
+  redovisningsperiod: string
+  momsuppgift: ReturnType<typeof rutorToMomsuppgift>
+}> {
+  const body = await request.json()
+  const { periodType, year, period } = body as {
+    periodType: VatPeriodType
+    year: number
+    period: number
+  }
+
+  if (!periodType || !year || !period) {
+    throw new Error('Saknar obligatoriska fält: periodType, year, period')
+  }
+
+  // Get company settings for redovisare formatting
+  const { data: settings } = await ctx.supabase
+    .from('company_settings')
+    .select('org_number, entity_type')
+    .eq('user_id', ctx.userId)
+    .single()
+
+  if (!settings?.org_number) {
+    throw new Error('Organisationsnummer saknas i företagsinställningar')
+  }
+
+  const redovisare = formatRedovisare(settings.org_number, settings.entity_type)
+  const redovisningsperiod = formatRedovisningsperiod(periodType, year, period)
+
+  // Calculate VAT declaration from the general ledger
+  const declaration = await calculateVatDeclaration(
+    ctx.supabase,
+    ctx.userId,
+    periodType,
+    year,
+    period
+  )
+
+  const momsuppgift = rutorToMomsuppgift(declaration.rutor)
+
+  return { redovisare, redovisningsperiod, momsuppgift }
+}
+
+/**
+ * Parse redovisare and redovisningsperiod from query params.
+ * Used by GET/PUT/DELETE endpoints that don't need a full body.
+ */
+function parseQueryParams(
+  request: Request,
+  ctx: ExtensionContext
+): { redovisare: string; redovisningsperiod: string } {
+  const url = new URL(request.url)
+  const redovisare = url.searchParams.get('redovisare')
+  const redovisningsperiod = url.searchParams.get('redovisningsperiod')
+
+  if (!redovisare || !redovisningsperiod) {
+    throw new Error('Saknar obligatoriska parametrar: redovisare, redovisningsperiod')
+  }
+
+  // Suppress unused variable warning — ctx is required by the type signature
+  void ctx
+
+  return { redovisare, redovisningsperiod }
+}
+
+/**
+ * Convert Skatteverket errors to appropriate HTTP responses.
+ */
+function handleSkvError(err: unknown): NextResponse {
+  if (err instanceof SkatteverketAuthError) {
+    const status = err.code === 'NOT_CONNECTED' ? 401
+      : err.code === 'BEHORIGHET_SAKNAS' ? 403
+      : err.code === 'SESSION_EXPIRED' || err.code === 'REFRESH_EXHAUSTED' ? 401
+      : 403
+
+    return NextResponse.json(
+      { error: err.message, code: err.code },
+      { status }
+    )
+  }
+
+  console.error('[skatteverket] API error:', err)
+  return NextResponse.json(
+    { error: err instanceof Error ? err.message : 'Okänt fel' },
+    { status: 500 }
+  )
+}
diff --git a/extensions/general/skatteverket/lib/api-client.ts b/extensions/general/skatteverket/lib/api-client.ts
new file mode 100644
index 00000000..cbb26e4e
--- /dev/null
+++ b/extensions/general/skatteverket/lib/api-client.ts
@@ -0,0 +1,182 @@
+import crypto from 'crypto'
+import type { SupabaseClient } from '@supabase/supabase-js'
+import { refreshAccessToken } from './oauth'
+import { getTokens, storeTokens } from './token-store'
+import type { SkatteverketTokens } from '../types'
+
+/**
+ * Skatteverket API client.
+ *
+ * Handles:
+ * - Automatic token refresh (transparent to callers)
+ * - Required API gateway headers
+ * - Rate limiting (4 req/sec per consumer)
+ * - Correlation ID generation
+ */
+
+const DEFAULT_API_BASE_URL = 'https://api.test.skatteverket.se/momsdeklaration/v1'
+const MAX_REFRESH_COUNT = 10
+const TOKEN_REFRESH_MARGIN_MS = 5 * 60 * 1000 // Refresh 5 min before expiry
+
+// Simple in-memory token bucket for 4 req/sec rate limit
+let lastRequestTime = 0
+const MIN_REQUEST_INTERVAL_MS = 250 // 1000ms / 4 = 250ms
+
+function getApiBaseUrl(): string {
+  return process.env.SKATTEVERKET_API_BASE_URL || DEFAULT_API_BASE_URL
+}
+
+function getApiGwClientId(): string {
+  const id = process.env.SKATTEVERKET_APIGW_CLIENT_ID
+  if (!id) throw new Error('SKATTEVERKET_APIGW_CLIENT_ID is required')
+  return id
+}
+
+function getApiGwClientSecret(): string {
+  const secret = process.env.SKATTEVERKET_APIGW_CLIENT_SECRET
+  if (!secret) throw new Error('SKATTEVERKET_APIGW_CLIENT_SECRET is required')
+  return secret
+}
+
+/**
+ * Ensure rate limit compliance (4 req/sec).
+ * Delays if the last request was too recent.
+ */
+async function enforceRateLimit(): Promise<void> {
+  const now = Date.now()
+  const elapsed = now - lastRequestTime
+  lastRequestTime = now // Claim the slot immediately to prevent concurrent bypass
+  if (elapsed < MIN_REQUEST_INTERVAL_MS) {
+    await new Promise(resolve => setTimeout(resolve, MIN_REQUEST_INTERVAL_MS - elapsed))
+  }
+}
+
+/**
+ * Get a valid access token, refreshing if needed.
+ * Throws if no tokens exist or refresh is exhausted.
+ */
+async function getValidToken(
+  supabase: SupabaseClient,
+  userId: string
+): Promise<string> {
+  const tokens = await getTokens(supabase, userId)
+  if (!tokens) {
+    throw new SkatteverketAuthError(
+      'Inte ansluten till Skatteverket. Anslut med BankID först.',
+      'NOT_CONNECTED'
+    )
+  }
+
+  // Token still valid (with 5-min margin)
+  if (tokens.expires_at > Date.now() + TOKEN_REFRESH_MARGIN_MS) {
+    return tokens.access_token
+  }
+
+  // Need refresh
+  if (!tokens.refresh_token) {
+    throw new SkatteverketAuthError(
+      'Sessionen har gått ut. Logga in med BankID igen.',
+      'SESSION_EXPIRED'
+    )
+  }
+
+  if (tokens.refresh_count >= MAX_REFRESH_COUNT) {
+    throw new SkatteverketAuthError(
+      'Maximalt antal förnyelser uppnått. Logga in med BankID igen.',
+      'REFRESH_EXHAUSTED'
+    )
+  }
+
+  // Refresh — returns NEW refresh_token that must be stored
+  const refreshed = await refreshAccessToken(tokens.refresh_token, tokens.refresh_count)
+  const updatedTokens: SkatteverketTokens = {
+    ...refreshed,
+    scope: tokens.scope,
+  }
+  await storeTokens(supabase, userId, updatedTokens)
+
+  return updatedTokens.access_token
+}
+
+/**
+ * Make an authenticated request to the Skatteverket API.
+ *
+ * Automatically handles:
+ * - Token refresh if expired
+ * - Required headers (Client_Id, Client_Secret, correlation ID)
+ * - Rate limiting
+ */
+export async function skvRequest(
+  supabase: SupabaseClient,
+  userId: string,
+  method: string,
+  path: string,
+  body?: unknown
+): Promise<Response> {
+  const accessToken = await getValidToken(supabase, userId)
+
+  await enforceRateLimit()
+
+  const url = `${getApiBaseUrl()}${path}`
+  const headers: Record<string, string> = {
+    'Authorization': `Bearer ${accessToken}`,
+    'Client_Id': getApiGwClientId(),
+    'Client_Secret': getApiGwClientSecret(),
+    'skv_client_correlation_id': crypto.randomUUID(),
+  }
+
+  if (body !== undefined) {
+    headers['Content-Type'] = 'application/json'
+  }
+
+  const response = await fetch(url, {
+    method,
+    headers,
+    body: body !== undefined ? JSON.stringify(body) : undefined,
+  })
+
+  // Handle Skatteverket-specific auth errors
+  if (response.status === 403) {
+    const text = await response.text()
+    // Behörighet saknas — user is authenticated but not authorized for this company
+    if (text.includes('Behörighet') || text.includes('behörighet')) {
+      throw new SkatteverketAuthError(
+        'Du har inte behörighet att agera för detta företag hos Skatteverket. ' +
+        'Kontrollera att du är registrerad som firmatecknare eller deklarationsombud.',
+        'BEHORIGHET_SAKNAS'
+      )
+    }
+    throw new SkatteverketAuthError(
+      `Åtkomst nekad av Skatteverket (403): ${text}`,
+      'ACCESS_DENIED'
+    )
+  }
+
+  if (response.status === 401) {
+    throw new SkatteverketAuthError(
+      'Sessionen har gått ut. Logga in med BankID igen.',
+      'SESSION_EXPIRED'
+    )
+  }
+
+  return response
+}
+
+/**
+ * Structured error for Skatteverket auth/access issues.
+ * The `code` field helps the frontend show appropriate UI.
+ */
+export class SkatteverketAuthError extends Error {
+  constructor(
+    message: string,
+    public readonly code:
+      | 'NOT_CONNECTED'
+      | 'SESSION_EXPIRED'
+      | 'REFRESH_EXHAUSTED'
+      | 'BEHORIGHET_SAKNAS'
+      | 'ACCESS_DENIED'
+  ) {
+    super(message)
+    this.name = 'SkatteverketAuthError'
+  }
+}
diff --git a/extensions/general/skatteverket/lib/mappers.ts b/extensions/general/skatteverket/lib/mappers.ts
new file mode 100644
index 00000000..02c4a049
--- /dev/null
+++ b/extensions/general/skatteverket/lib/mappers.ts
@@ -0,0 +1,68 @@
+import type { VatDeclarationRutor } from '@/types'
+import type { SkatteverketMomsuppgift } from '../types'
+
+// Re-export shared formatting utilities
+export { formatRedovisare, formatRedovisningsperiod } from '@/lib/skatteverket/format'
+
+/**
+ * Convert gnubok VatDeclarationRutor to Skatteverket's momsuppgift payload.
+ *
+ * Fields with value 0 are omitted (Skatteverket treats absent fields as 0).
+ * This keeps the payload clean and avoids sending unnecessary data.
+ */
+export function rutorToMomsuppgift(rutor: VatDeclarationRutor): SkatteverketMomsuppgift {
+  const result: SkatteverketMomsuppgift = {}
+
+  // Helper: only set non-zero values, rounded to whole kronor (SKV expects integers)
+  const set = (key: keyof SkatteverketMomsuppgift, value: number) => {
+    if (value !== 0) result[key] = Math.round(value)
+  }
+
+  // Taxable sales basis
+  set('momspliktigForsaljning', rutor.ruta05)
+  set('momspliktigaUttag', rutor.ruta06)
+  set('vinstmarginal', rutor.ruta07)
+  set('hyresInkomst', rutor.ruta08)
+
+  // Output VAT on sales
+  set('momsForsaljningUtgaendeHog', rutor.ruta10)
+  set('momsForsaljningUtgaendeMedel', rutor.ruta11)
+  set('momsForsaljningUtgaendeLag', rutor.ruta12)
+
+  // Reverse charge purchase bases
+  set('inkopVarorEU', rutor.ruta20)
+  set('inkopTjansterEU', rutor.ruta21)
+  set('inkopTjansterUtanforEU', rutor.ruta22)
+  set('inkopVarorSE', rutor.ruta23)
+  set('inkopTjansterSE', rutor.ruta24)
+
+  // Output VAT on reverse charge purchases
+  set('momsInkopUtgaendeHog', rutor.ruta30)
+  set('momsInkopUtgaendeMedel', rutor.ruta31)
+  set('momsInkopUtgaendeLag', rutor.ruta32)
+
+  // EU/export sales
+  set('forsaljningVarorEU', rutor.ruta35)
+  set('forsaljningVarorUtanforEU', rutor.ruta36)
+  set('inkopVaror3pHandel', rutor.ruta37)
+  set('forsaljningVaror3pHandel', rutor.ruta38)
+  set('forsaljningTjansterEU', rutor.ruta39)
+  set('ovrigForsaljningTjansterUtanforSE', rutor.ruta40)
+  set('forsaljningBskKopareSE', rutor.ruta41)
+  set('momsfriForsaljning', rutor.ruta42)
+
+  // Input VAT
+  set('ingaendeMomsAvdrag', rutor.ruta48)
+
+  // Net VAT (must always be present, whole kronor)
+  result.summaMoms = Math.round(rutor.ruta49)
+
+  // Import
+  set('import', rutor.ruta50)
+  set('momsImportUtgaendeHog', rutor.ruta60)
+  set('momsImportUtgaendeMedel', rutor.ruta61)
+  set('momsImportUtgaendeLag', rutor.ruta62)
+
+  return result
+}
+
diff --git a/extensions/general/skatteverket/lib/oauth.ts b/extensions/general/skatteverket/lib/oauth.ts
new file mode 100644
index 00000000..1ed0b838
--- /dev/null
+++ b/extensions/general/skatteverket/lib/oauth.ts
@@ -0,0 +1,134 @@
+import type { SkatteverketTokens } from '../types'
+
+/**
+ * Skatteverket OAuth2 helpers for the `per` (BankID) flow.
+ *
+ * Endpoints:
+ *   Authorize: GET  {base}/authorize
+ *   Token:     POST {base}/token
+ *
+ * The `per` flow is user-facing BankID authentication.
+ * No mTLS required (unlike the `org` flow).
+ */
+
+const DEFAULT_OAUTH_BASE_URL = 'https://peroauth2.test.skatteverket.se/oauth2/v1/per'
+const DEFAULT_SCOPES = 'momsdeklaration inkforetag ska skahmst'
+
+function getOAuthBaseUrl(): string {
+  return process.env.SKATTEVERKET_OAUTH_BASE_URL || DEFAULT_OAUTH_BASE_URL
+}
+
+function getClientId(): string {
+  const id = process.env.SKATTEVERKET_OAUTH2_CLIENT_ID
+  if (!id) throw new Error('SKATTEVERKET_OAUTH2_CLIENT_ID is required')
+  return id
+}
+
+function getClientSecret(): string {
+  const secret = process.env.SKATTEVERKET_OAUTH2_CLIENT_SECRET
+  if (!secret) throw new Error('SKATTEVERKET_OAUTH2_CLIENT_SECRET is required')
+  return secret
+}
+
+/**
+ * Build the Skatteverket OAuth2 authorization URL.
+ * User is redirected here to authenticate with BankID.
+ */
+export function buildAuthorizeUrl(
+  redirectUri: string,
+  state: string,
+  scope?: string
+): string {
+  const base = getOAuthBaseUrl()
+  const params = new URLSearchParams({
+    client_id: getClientId(),
+    response_type: 'code',
+    state,
+    redirect_uri: redirectUri,
+    scope: scope || DEFAULT_SCOPES,
+  })
+  return `${base}/authorize?${params.toString()}`
+}
+
+/**
+ * Exchange an authorization code for tokens.
+ * Must be called immediately upon receiving the callback — code expires in 5 minutes.
+ */
+export async function exchangeCodeForTokens(
+  code: string,
+  redirectUri: string
+): Promise<SkatteverketTokens> {
+  const base = getOAuthBaseUrl()
+
+  const body = new URLSearchParams({
+    grant_type: 'authorization_code',
+    client_id: getClientId(),
+    client_secret: getClientSecret(),
+    redirect_uri: redirectUri,
+    code,
+  })
+
+  const response = await fetch(`${base}/token`, {
+    method: 'POST',
+    headers: { 'Content-Type': 'application/x-www-form-urlencoded;charset=UTF-8' },
+    body: body.toString(),
+  })
+
+  if (!response.ok) {
+    const text = await response.text()
+    throw new Error(`Skatteverket token exchange failed (${response.status}): ${text}`)
+  }
+
+  const data = await response.json()
+
+  return {
+    access_token: data.access_token,
+    refresh_token: data.refresh_token ?? null,
+    expires_at: Date.now() + (data.expires_in ?? 3600) * 1000,
+    refresh_count: 0,
+    scope: data.scope ?? DEFAULT_SCOPES,
+  }
+}
+
+/**
+ * Refresh an access token using a stored refresh token.
+ *
+ * The `per` flow supports up to 10 refreshes per session.
+ * Each refresh returns a NEW refresh_token that must be stored.
+ * Refresh tokens are valid for 65 minutes.
+ */
+export async function refreshAccessToken(
+  refreshToken: string,
+  previousRefreshCount: number
+): Promise<SkatteverketTokens> {
+  const base = getOAuthBaseUrl()
+
+  const body = new URLSearchParams({
+    grant_type: 'refresh_token',
+    client_id: getClientId(),
+    client_secret: getClientSecret(),
+    refresh_token: refreshToken,
+  })
+
+  const response = await fetch(`${base}/token`, {
+    method: 'POST',
+    headers: { 'Content-Type': 'application/x-www-form-urlencoded;charset=UTF-8' },
+    body: body.toString(),
+  })
+
+  if (!response.ok) {
+    const text = await response.text()
+    throw new Error(`Skatteverket token refresh failed (${response.status}): ${text}`)
+  }
+
+  const data = await response.json()
+
+  return {
+    access_token: data.access_token,
+    // Each refresh returns a new refresh_token — must be stored
+    refresh_token: data.refresh_token ?? null,
+    expires_at: Date.now() + (data.expires_in ?? 3600) * 1000,
+    refresh_count: previousRefreshCount + 1,
+    scope: data.scope ?? '',
+  }
+}
diff --git a/extensions/general/skatteverket/lib/token-store.ts b/extensions/general/skatteverket/lib/token-store.ts
new file mode 100644
index 00000000..1267b162
--- /dev/null
+++ b/extensions/general/skatteverket/lib/token-store.ts
@@ -0,0 +1,112 @@
+import crypto from 'crypto'
+import type { SupabaseClient } from '@supabase/supabase-js'
+import type { SkatteverketTokens } from '../types'
+
+/**
+ * Encrypted token storage for Skatteverket OAuth2 tokens.
+ *
+ * Uses AES-256-GCM with a dedicated encryption key (not the Supabase service
+ * role key) to encrypt tokens at rest in the skatteverket_tokens table.
+ *
+ * Pattern mirrors lib/auth/oauth-codes.ts but adapted for persistent storage.
+ */
+
+const ALGORITHM = 'aes-256-gcm'
+
+function getEncryptionKey(): Buffer {
+  const key = process.env.SKATTEVERKET_TOKEN_ENCRYPTION_KEY
+  if (!key) throw new Error('SKATTEVERKET_TOKEN_ENCRYPTION_KEY is required')
+  return crypto.createHash('sha256').update(key).digest()
+}
+
+function encrypt(plaintext: string): string {
+  const key = getEncryptionKey()
+  const iv = crypto.randomBytes(12)
+  const cipher = crypto.createCipheriv(ALGORITHM, key, iv)
+  const encrypted = Buffer.concat([cipher.update(plaintext, 'utf8'), cipher.final()])
+  const tag = cipher.getAuthTag()
+  return Buffer.concat([iv, tag, encrypted]).toString('base64url')
+}
+
+function decrypt(ciphertext: string): string {
+  const key = getEncryptionKey()
+  const combined = Buffer.from(ciphertext, 'base64url')
+  const iv = combined.subarray(0, 12)
+  const tag = combined.subarray(12, 28)
+  const encrypted = combined.subarray(28)
+  const decipher = crypto.createDecipheriv(ALGORITHM, key, iv)
+  decipher.setAuthTag(tag)
+  return Buffer.concat([decipher.update(encrypted), decipher.final()]).toString('utf8')
+}
+
+/**
+ * Store (upsert) Skatteverket tokens for a user.
+ * Both access_token and refresh_token are encrypted at rest.
+ */
+export async function storeTokens(
+  supabase: SupabaseClient,
+  userId: string,
+  tokens: SkatteverketTokens
+): Promise<void> {
+  const encryptedAccess = encrypt(tokens.access_token)
+  const encryptedRefresh = tokens.refresh_token ? encrypt(tokens.refresh_token) : null
+
+  const { error } = await supabase
+    .from('skatteverket_tokens')
+    .upsert(
+      {
+        user_id: userId,
+        access_token: encryptedAccess,
+        refresh_token: encryptedRefresh,
+        expires_at: new Date(tokens.expires_at).toISOString(),
+        refresh_count: tokens.refresh_count,
+        scope: tokens.scope,
+      },
+      { onConflict: 'user_id' }
+    )
+
+  if (error) throw new Error(`Failed to store tokens: ${error.message}`)
+}
+
+/**
+ * Retrieve and decrypt Skatteverket tokens for a user.
+ * Returns null if no tokens are stored.
+ */
+export async function getTokens(
+  supabase: SupabaseClient,
+  userId: string
+): Promise<SkatteverketTokens | null> {
+  const { data, error } = await supabase
+    .from('skatteverket_tokens')
+    .select('access_token, refresh_token, expires_at, refresh_count, scope')
+    .eq('user_id', userId)
+    .single()
+
+  if (error || !data) return null
+
+  try {
+    return {
+      access_token: decrypt(data.access_token),
+      refresh_token: data.refresh_token ? decrypt(data.refresh_token) : null,
+      expires_at: new Date(data.expires_at).getTime(),
+      refresh_count: data.refresh_count ?? 0,
+      scope: data.scope,
+    }
+  } catch {
+    // Decryption failed — key may have rotated, tokens are invalid
+    return null
+  }
+}
+
+/**
+ * Delete stored tokens (disconnect from Skatteverket).
+ */
+export async function deleteTokens(
+  supabase: SupabaseClient,
+  userId: string
+): Promise<void> {
+  await supabase
+    .from('skatteverket_tokens')
+    .delete()
+    .eq('user_id', userId)
+}
diff --git a/extensions/general/skatteverket/manifest.json b/extensions/general/skatteverket/manifest.json
new file mode 100644
index 00000000..8aeaa19c
--- /dev/null
+++ b/extensions/general/skatteverket/manifest.json
@@ -0,0 +1,27 @@
+{
+  "id": "skatteverket",
+  "sector": "general",
+  "exportName": "skatteverketExtension",
+  "entryPoint": "@/extensions/general/skatteverket",
+  "workspace": null,
+  "requiredEnvVars": [
+    "SKATTEVERKET_OAUTH2_CLIENT_ID",
+    "SKATTEVERKET_OAUTH2_CLIENT_SECRET",
+    "SKATTEVERKET_APIGW_CLIENT_ID",
+    "SKATTEVERKET_APIGW_CLIENT_SECRET",
+    "SKATTEVERKET_TOKEN_ENCRYPTION_KEY"
+  ],
+  "optionalEnvVars": [
+    "SKATTEVERKET_OAUTH_BASE_URL",
+    "SKATTEVERKET_API_BASE_URL"
+  ],
+  "npmDependencies": [],
+  "definition": {
+    "name": "Skatteverket Integration",
+    "category": "operations",
+    "icon": "FileCheck",
+    "dataPattern": "core",
+    "description": "Skicka momsdeklaration direkt till Skatteverket via BankID.",
+    "longDescription": "Anslut till Skatteverket med BankID och skicka din momsdeklaration direkt från gnubok. Spara utkast, validera, lås och signera — utan att lämna appen."
+  }
+}
diff --git a/extensions/general/skatteverket/types.ts b/extensions/general/skatteverket/types.ts
new file mode 100644
index 00000000..26c718ea
--- /dev/null
+++ b/extensions/general/skatteverket/types.ts
@@ -0,0 +1,99 @@
+/**
+ * Skatteverket API types for Momsdeklaration 1.0
+ *
+ * Field names match Skatteverket's JSON schema exactly.
+ * Reference: Tjänstebeskrivning Momsdeklaration v1.5
+ */
+
+/** Momsuppgift payload — maps 1:1 to SKV 4700 boxes */
+export interface SkatteverketMomsuppgift {
+  momspliktigForsaljning?: number       // Box 05
+  momspliktigaUttag?: number            // Box 06
+  vinstmarginal?: number                // Box 07
+  hyresInkomst?: number                 // Box 08
+  momsForsaljningUtgaendeHog?: number   // Box 10
+  momsForsaljningUtgaendeMedel?: number // Box 11
+  momsForsaljningUtgaendeLag?: number   // Box 12
+  inkopVarorEU?: number                 // Box 20
+  inkopTjansterEU?: number              // Box 21
+  inkopTjansterUtanforEU?: number       // Box 22
+  inkopVarorSE?: number                 // Box 23
+  inkopTjansterSE?: number              // Box 24
+  momsInkopUtgaendeHog?: number         // Box 30
+  momsInkopUtgaendeMedel?: number       // Box 31
+  momsInkopUtgaendeLag?: number         // Box 32
+  forsaljningVarorEU?: number           // Box 35
+  forsaljningVarorUtanforEU?: number    // Box 36
+  inkopVaror3pHandel?: number           // Box 37
+  forsaljningVaror3pHandel?: number     // Box 38
+  forsaljningTjansterEU?: number        // Box 39
+  ovrigForsaljningTjansterUtanforSE?: number // Box 40
+  forsaljningBskKopareSE?: number       // Box 41
+  momsfriForsaljning?: number           // Box 42
+  ingaendeMomsAvdrag?: number           // Box 48
+  summaMoms?: number                    // Box 49
+  import?: number                       // Box 50
+  momsImportUtgaendeHog?: number        // Box 60
+  momsImportUtgaendeMedel?: number      // Box 61
+  momsImportUtgaendeLag?: number        // Box 62
+}
+
+/** Validation result from Skatteverket /kontrollera or /utkast */
+export interface SkatteverketKontrollresultat {
+  kontroller?: SkatteverketKontroll[]
+}
+
+export interface SkatteverketKontroll {
+  id: string        // FK001, RK002, etc.
+  typ: 'ERROR' | 'WARNING'
+  text: string
+}
+
+/** Response from saving a draft */
+export interface SkatteverketUtkastResponse {
+  kontrollresultat?: SkatteverketKontrollresultat
+  signeringslank?: string
+}
+
+/** Response from fetching submitted declarations */
+export interface SkatteverketInlamnatResponse {
+  kvittensnummer?: string
+  tidpunkt?: string    // ISO 8601 timestamp
+  signerare?: string   // Personnummer of signer
+}
+
+/** Response from fetching decisions */
+export interface SkatteverketBeslutatResponse {
+  beslutsdatum?: string
+  momsBeslut?: SkatteverketMomsuppgift
+}
+
+/** Stored token pair (decrypted form) */
+export interface SkatteverketTokens {
+  access_token: string
+  refresh_token: string | null
+  expires_at: number     // Unix timestamp ms
+  refresh_count: number
+  scope: string
+}
+
+/** Declaration submission status tracking */
+export type DeclarationStatus =
+  | 'draft_saved'
+  | 'draft_locked'
+  | 'signed'
+  | 'decided'
+
+export interface SkatteverketSubmission {
+  id: string
+  user_id: string
+  redovisare: string         // 12-digit org/personnummer
+  redovisningsperiod: string // YYYYMM
+  status: DeclarationStatus
+  kvittensnummer: string | null
+  signeringslank: string | null
+  kontrollresultat: SkatteverketKontrollresultat | null
+  momsuppgift: SkatteverketMomsuppgift
+  created_at: string
+  updated_at: string
+}
diff --git a/lib/bookkeeping/__tests__/counterparty-templates.test.ts b/lib/bookkeeping/__tests__/counterparty-templates.test.ts
new file mode 100644
index 00000000..eefe0eb8
--- /dev/null
+++ b/lib/bookkeeping/__tests__/counterparty-templates.test.ts
@@ -0,0 +1,369 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import {
+  createMockSupabase,
+  createQueuedMockSupabase,
+  makeTransaction,
+  makeCategorizationTemplate,
+} from '@/tests/helpers'
+import {
+  normalizeCounterpartyName,
+  calculateConfidence,
+  findCounterpartyTemplate,
+  buildMappingResultFromCounterpartyTemplate,
+  upsertCounterpartyTemplate,
+} from '../counterparty-templates'
+
+describe('counterparty-templates', () => {
+  // ── Normalization ──────────────────────────────────────────
+
+  describe('normalizeCounterpartyName', () => {
+    it('strips KORTKÖP prefix', () => {
+      expect(normalizeCounterpartyName('KORTKÖP ICA MAXI')).toBe('ica maxi')
+    })
+
+    it('strips SWISH prefix', () => {
+      expect(normalizeCounterpartyName('SWISH ANDERS JOHANSSON')).toBe('anders johansson')
+    })
+
+    it('strips BANKGIRO prefix', () => {
+      expect(normalizeCounterpartyName('BANKGIRO TELIA SVERIGE AB')).toBe('telia sverige')
+    })
+
+    it('strips AUTOGIRO prefix', () => {
+      expect(normalizeCounterpartyName('AUTOGIRO FOLKSAM')).toBe('folksam')
+    })
+
+    it('strips trailing dates (YYYYMMDD)', () => {
+      expect(normalizeCounterpartyName('ICA MAXI 20240615')).toBe('ica maxi')
+    })
+
+    it('strips trailing dates (YYYY-MM-DD)', () => {
+      expect(normalizeCounterpartyName('TELIA 2024-06-15')).toBe('telia')
+    })
+
+    it('strips inline dates', () => {
+      expect(normalizeCounterpartyName('SPOTIFY 20240615 PREMIUM')).toBe('spotify premium')
+    })
+
+    it('strips invoice references', () => {
+      expect(normalizeCounterpartyName('LEVERANTÖR F2024001')).toBe('leverantör')
+    })
+
+    it('strips trailing digit sequences (4+)', () => {
+      expect(normalizeCounterpartyName('CLAS OHLSON 12345')).toBe('clas ohlson')
+    })
+
+    it('strips Swedish company suffixes (AB, HB, KB)', () => {
+      expect(normalizeCounterpartyName('SPOTIFY AB')).toBe('spotify')
+    })
+
+    it('handles combined prefixes and dates', () => {
+      expect(normalizeCounterpartyName('KORTKÖP TELIA SVERIGE AB 20240615')).toBe('telia sverige')
+    })
+
+    it('preserves meaningful content', () => {
+      expect(normalizeCounterpartyName('HEMKÖP LINNÉ')).toBe('hemköp linné')
+    })
+  })
+
+  // ── Confidence ─────────────────────────────────────────────
+
+  describe('calculateConfidence', () => {
+    it('returns ~0.45 for occurrence_count = 1', () => {
+      const c = calculateConfidence(1)
+      expect(c).toBeCloseTo(0.45, 1)
+    })
+
+    it('grows logarithmically', () => {
+      const c1 = calculateConfidence(1)
+      const c5 = calculateConfidence(5)
+      const c10 = calculateConfidence(10)
+      expect(c5).toBeGreaterThan(c1)
+      expect(c10).toBeGreaterThan(c5)
+      // Growth should slow down
+      expect(c10 - c5).toBeLessThan(c5 - c1)
+    })
+
+    it('caps at 0.95', () => {
+      expect(calculateConfidence(100)).toBe(0.95)
+      expect(calculateConfidence(1000)).toBe(0.95)
+    })
+
+    it('never exceeds 0.95', () => {
+      for (let i = 1; i <= 50; i++) {
+        expect(calculateConfidence(i)).toBeLessThanOrEqual(0.95)
+      }
+    })
+  })
+
+  // ── Lookup ─────────────────────────────────────────────────
+
+  describe('findCounterpartyTemplate', () => {
+    it('returns null for transaction without merchant name', async () => {
+      const { supabase } = createMockSupabase()
+      const tx = makeTransaction({ merchant_name: null, description: '' })
+      const result = await findCounterpartyTemplate(supabase as never, 'user-1', tx)
+      expect(result).toBeNull()
+    })
+
+    it('returns exact alias match with full confidence', async () => {
+      const template = makeCategorizationTemplate({ confidence: 0.8 })
+      const { supabase, enqueue } = createQueuedMockSupabase()
+
+      // Alias match returns the template
+      enqueue({ data: template })
+
+      const tx = makeTransaction({ merchant_name: 'Telia Sverige AB' })
+      const result = await findCounterpartyTemplate(supabase as never, 'user-1', tx)
+
+      expect(result).not.toBeNull()
+      expect(result!.matchMethod).toBe('exact_alias')
+      expect(result!.confidence).toBe(0.8)
+    })
+
+    it('falls through to exact normalized when alias misses', async () => {
+      const template = makeCategorizationTemplate({ confidence: 0.8 })
+      const { supabase, enqueue } = createQueuedMockSupabase()
+
+      enqueue({ data: null }) // Alias miss
+      enqueue({ data: template }) // Exact normalized hit
+
+      const tx = makeTransaction({ merchant_name: 'Telia' })
+      const result = await findCounterpartyTemplate(supabase as never, 'user-1', tx)
+
+      expect(result).not.toBeNull()
+      expect(result!.matchMethod).toBe('exact_normalized')
+      expect(result!.confidence).toBeCloseTo(0.76, 1) // 0.8 * 0.95
+    })
+
+    it('falls through to fuzzy match within Levenshtein threshold', async () => {
+      const template = makeCategorizationTemplate({
+        counterparty_name: 'telia',
+        confidence: 0.8,
+      })
+      const { supabase, enqueue } = createQueuedMockSupabase()
+
+      enqueue({ data: null }) // Alias miss
+      enqueue({ data: null }) // Exact miss
+      enqueue({ data: [template] }) // Fuzzy: all templates
+
+      // "teliq" has Levenshtein distance 1 from "telia"
+      const tx = makeTransaction({ merchant_name: 'Teliq' })
+      const result = await findCounterpartyTemplate(supabase as never, 'user-1', tx)
+
+      expect(result).not.toBeNull()
+      expect(result!.matchMethod).toBe('fuzzy')
+      expect(result!.confidence).toBeLessThan(0.8)
+      expect(result!.confidence).toBeGreaterThan(0)
+    })
+
+    it('returns null when fuzzy match exceeds threshold', async () => {
+      const template = makeCategorizationTemplate({
+        counterparty_name: 'telia',
+        confidence: 0.8,
+      })
+      const { supabase, enqueue } = createQueuedMockSupabase()
+
+      enqueue({ data: null }) // Alias miss
+      enqueue({ data: null }) // Exact miss
+      enqueue({ data: [template] }) // Fuzzy: all templates
+
+      // "xxxxx" has Levenshtein distance 5 from "telia"
+      const tx = makeTransaction({ merchant_name: 'XXXXX' })
+      const result = await findCounterpartyTemplate(supabase as never, 'user-1', tx)
+
+      expect(result).toBeNull()
+    })
+
+    it('returns null when no templates exist', async () => {
+      const { supabase, enqueue } = createQueuedMockSupabase()
+
+      enqueue({ data: null }) // Alias miss
+      enqueue({ data: null }) // Exact miss
+      enqueue({ data: [] }) // Fuzzy: empty
+
+      const tx = makeTransaction({ merchant_name: 'Unknown Company' })
+      const result = await findCounterpartyTemplate(supabase as never, 'user-1', tx)
+
+      expect(result).toBeNull()
+    })
+  })
+
+  // ── Build MappingResult ────────────────────────────────────
+
+  describe('buildMappingResultFromCounterpartyTemplate', () => {
+    it('builds correct MappingResult for expense with VAT', () => {
+      const template = makeCategorizationTemplate({
+        debit_account: '6200',
+        credit_account: '1930',
+        vat_treatment: 'standard_25',
+        occurrence_count: 10,
+      })
+      const match = { template, matchMethod: 'exact_alias' as const, confidence: 0.85 }
+      const tx = makeTransaction({ amount: -1250 })
+
+      const result = buildMappingResultFromCounterpartyTemplate(match, tx, 'enskild_firma')
+
+      expect(result.debit_account).toBe('6200')
+      expect(result.credit_account).toBe('1930')
+      expect(result.confidence).toBe(0.85)
+      expect(result.vat_lines.length).toBe(1)
+      expect(result.vat_lines[0].account_number).toBe('2641')
+      expect(result.vat_lines[0].debit_amount).toBeGreaterThan(0)
+      expect(result.rule).toBeNull()
+      expect(result.description).toContain('telia')
+      expect(result.description).toContain('10 ggr')
+    })
+
+    it('builds correct MappingResult for expense without VAT', () => {
+      const template = makeCategorizationTemplate({
+        debit_account: '6570',
+        credit_account: '1930',
+        vat_treatment: null,
+      })
+      const match = { template, matchMethod: 'exact_alias' as const, confidence: 0.9 }
+      const tx = makeTransaction({ amount: -50 })
+
+      const result = buildMappingResultFromCounterpartyTemplate(match, tx, 'enskild_firma')
+
+      expect(result.debit_account).toBe('6570')
+      expect(result.vat_lines).toHaveLength(0)
+    })
+
+    it('builds correct MappingResult for reverse charge', () => {
+      const template = makeCategorizationTemplate({
+        debit_account: '6540',
+        credit_account: '1930',
+        vat_treatment: 'reverse_charge',
+      })
+      const match = { template, matchMethod: 'exact_alias' as const, confidence: 0.8 }
+      const tx = makeTransaction({ amount: -5000 })
+
+      const result = buildMappingResultFromCounterpartyTemplate(match, tx, 'aktiebolag')
+
+      expect(result.vat_lines.length).toBe(2)
+      expect(result.vat_lines.some(l => l.account_number === '2645')).toBe(true)
+    })
+
+    it('does not generate VAT lines for income transactions', () => {
+      const template = makeCategorizationTemplate({
+        debit_account: '1930',
+        credit_account: '3001',
+        vat_treatment: 'standard_25',
+      })
+      const match = { template, matchMethod: 'exact_alias' as const, confidence: 0.8 }
+      const tx = makeTransaction({ amount: 10000 })
+
+      const result = buildMappingResultFromCounterpartyTemplate(match, tx, 'enskild_firma')
+
+      expect(result.vat_lines).toHaveLength(0)
+    })
+
+    it('detects private accounts', () => {
+      const template = makeCategorizationTemplate({
+        debit_account: '2013',
+        credit_account: '1930',
+      })
+      const match = { template, matchMethod: 'exact_alias' as const, confidence: 0.8 }
+      const tx = makeTransaction({ amount: -500 })
+
+      const result = buildMappingResultFromCounterpartyTemplate(match, tx, 'enskild_firma')
+
+      expect(result.default_private).toBe(true)
+    })
+  })
+
+  // ── Upsert ─────────────────────────────────────────────────
+
+  describe('upsertCounterpartyTemplate', () => {
+    const mappingResult = {
+      rule: null,
+      debit_account: '5410',
+      credit_account: '1930',
+      risk_level: 'NONE' as const,
+      confidence: 0.9,
+      requires_review: false,
+      default_private: false,
+      vat_lines: [],
+      description: 'Test',
+    }
+
+    it('inserts new template for unknown counterparty', async () => {
+      const { supabase, enqueue } = createQueuedMockSupabase()
+      const tx = makeTransaction({ merchant_name: 'New Company AB', date: '2024-06-15' })
+
+      enqueue({ data: null }) // No existing template
+      enqueue({ data: null }) // Insert succeeds
+
+      await upsertCounterpartyTemplate(
+        supabase as never, 'user-1', tx, mappingResult, 'user_approved'
+      )
+
+      expect(supabase.from).toHaveBeenCalledWith('categorization_templates')
+    })
+
+    it('does not throw on insert error', async () => {
+      const { supabase, enqueue } = createQueuedMockSupabase()
+      const tx = makeTransaction({ merchant_name: 'New Company AB' })
+
+      enqueue({ data: null }) // No existing
+      enqueue({ error: { message: 'constraint violation' } })
+
+      // Should not throw
+      await upsertCounterpartyTemplate(
+        supabase as never, 'user-1', tx, mappingResult, 'user_approved'
+      )
+    })
+
+    it('updates existing template on re-approval', async () => {
+      const { supabase, enqueue } = createQueuedMockSupabase()
+      const existing = makeCategorizationTemplate({
+        debit_account: '5410',
+        credit_account: '1930',
+        occurrence_count: 3,
+        counterparty_aliases: ['ica maxi'],
+      })
+      const tx = makeTransaction({ merchant_name: 'ICA Maxi', date: '2024-07-01' })
+
+      enqueue({ data: existing }) // Existing found
+      enqueue({ data: null }) // Update succeeds
+
+      await upsertCounterpartyTemplate(
+        supabase as never, 'user-1', tx, mappingResult, 'user_approved'
+      )
+
+      expect(supabase.from).toHaveBeenCalledWith('categorization_templates')
+    })
+
+    it('resets occurrence_count on correction', async () => {
+      const { supabase, enqueue } = createQueuedMockSupabase()
+      const existing = makeCategorizationTemplate({
+        debit_account: '6200', // Different from mappingResult's 5410
+        credit_account: '1930',
+        occurrence_count: 10,
+        confidence: 0.85,
+      })
+      const tx = makeTransaction({ merchant_name: 'Telia Sverige AB', date: '2024-07-01' })
+
+      enqueue({ data: existing }) // Existing found (different accounts = correction)
+      enqueue({ data: null }) // Update succeeds
+
+      await upsertCounterpartyTemplate(
+        supabase as never, 'user-1', tx, mappingResult, 'user_approved'
+      )
+
+      expect(supabase.from).toHaveBeenCalledWith('categorization_templates')
+    })
+
+    it('skips upsert for transactions without merchant name', async () => {
+      const { supabase } = createQueuedMockSupabase()
+      const tx = makeTransaction({ merchant_name: null, description: '' })
+
+      await upsertCounterpartyTemplate(
+        supabase as never, 'user-1', tx, mappingResult, 'user_approved'
+      )
+
+      expect(supabase.from).not.toHaveBeenCalled()
+    })
+  })
+})
diff --git a/lib/bookkeeping/__tests__/mapping-engine.test.ts b/lib/bookkeeping/__tests__/mapping-engine.test.ts
index d9ad1545..1e6863e1 100644
--- a/lib/bookkeeping/__tests__/mapping-engine.test.ts
+++ b/lib/bookkeeping/__tests__/mapping-engine.test.ts
@@ -10,6 +10,12 @@ vi.mock('../booking-templates', () => ({
   buildMappingResultFromTemplate: vi.fn(),
 }))
 
+// Mock counterparty-templates (needed by evaluateMappingRules)
+vi.mock('../counterparty-templates', () => ({
+  findCounterpartyTemplate: vi.fn().mockResolvedValue(null),
+  buildMappingResultFromCounterpartyTemplate: vi.fn(),
+}))
+
 describe('mapping-engine', () => {
   beforeEach(() => {
     vi.clearAllMocks()
diff --git a/lib/bookkeeping/counterparty-templates.ts b/lib/bookkeeping/counterparty-templates.ts
new file mode 100644
index 00000000..15923de3
--- /dev/null
+++ b/lib/bookkeeping/counterparty-templates.ts
@@ -0,0 +1,355 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+import {
+  normalizeMerchantName,
+  levenshteinDistance,
+} from '@/lib/documents/core-receipt-matcher'
+import {
+  generateInputVatLine,
+  generateReverseChargeLines,
+  getVatRate,
+} from './vat-entries'
+import type {
+  CategorizationTemplate,
+  CategorizationTemplateSource,
+  EntityType,
+  MappingResult,
+  Transaction,
+  VatJournalLine,
+  VatTreatment,
+} from '@/types'
+
+// ── Normalization ──────────────────────────────────────────────
+
+/**
+ * Normalize a transaction description to a canonical counterparty name.
+ *
+ * Strips bank transfer prefixes, trailing dates, invoice references,
+ * and trailing digit sequences, then delegates to normalizeMerchantName()
+ * for Swedish company suffix removal and lowercasing.
+ */
+export function normalizeCounterpartyName(raw: string): string {
+  const cleaned = raw
+    // Strip common bank transfer prefixes
+    .replace(/^(BANKGIRO|SWISH|KORTKÖP|KORT\s*KÖP|PG|BG|AUTOGIRO|PLUSGIRO)\s*/i, '')
+    // Strip dates (20240615, 2024-06-15, 24-06-15)
+    .replace(/\b\d{2,4}[-/]?\d{2}[-/]?\d{2}\b/g, '')
+    // Strip invoice/reference numbers (F2024-001, #12345, INV-123)
+    .replace(/\b[F#]?\d{4,}\S*/gi, '')
+    .replace(/\bINV[-]?\d+/gi, '')
+    // Strip trailing sequences of 4+ digits (card numbers, transaction refs)
+    .replace(/\s+\d{4,}\s*$/g, '')
+    .trim()
+
+  return normalizeMerchantName(cleaned)
+}
+
+// ── Confidence ─────────────────────────────────────────────────
+
+/**
+ * Logarithmic confidence formula.
+ * Starts low, grows slowly, caps at 0.95. Early corrections are cheap,
+ * later corrections are appropriately alarming.
+ */
+export function calculateConfidence(occurrenceCount: number): number {
+  const raw = 0.3 + Math.log2(occurrenceCount + 1) * 0.15
+  return Math.round(Math.min(raw, 0.95) * 100) / 100
+}
+
+// ── Lookup ─────────────────────────────────────────────────────
+
+export interface CounterpartyTemplateMatch {
+  template: CategorizationTemplate
+  matchMethod: 'exact_alias' | 'exact_normalized' | 'fuzzy'
+  confidence: number
+}
+
+/**
+ * Find a counterparty template matching a transaction.
+ *
+ * Three-tier matching:
+ * 1. Exact alias match — GIN index on counterparty_aliases array
+ * 2. Exact normalized name match — UNIQUE index
+ * 3. Fuzzy Levenshtein — distance ≤2 for short names, ≤3 for long names
+ */
+export async function findCounterpartyTemplate(
+  supabase: SupabaseClient,
+  userId: string,
+  transaction: Transaction
+): Promise<CounterpartyTemplateMatch | null> {
+  const rawName = transaction.merchant_name || transaction.description
+  if (!rawName) return null
+
+  const normalized = normalizeCounterpartyName(rawName)
+  if (!normalized || normalized.length < 2) return null
+
+  // 1. Exact alias match (highest confidence multiplier)
+  const { data: aliasMatch } = await supabase
+    .from('categorization_templates')
+    .select('*')
+    .eq('user_id', userId)
+    .eq('is_active', true)
+    .contains('counterparty_aliases', [rawName.toLowerCase()])
+    .limit(1)
+    .maybeSingle()
+
+  if (aliasMatch) {
+    return {
+      template: aliasMatch as CategorizationTemplate,
+      matchMethod: 'exact_alias',
+      confidence: Math.min(Number(aliasMatch.confidence) * 1.0, 1),
+    }
+  }
+
+  // 2. Exact normalized name match
+  const { data: exactMatch } = await supabase
+    .from('categorization_templates')
+    .select('*')
+    .eq('user_id', userId)
+    .eq('is_active', true)
+    .eq('counterparty_name', normalized)
+    .maybeSingle()
+
+  if (exactMatch) {
+    return {
+      template: exactMatch as CategorizationTemplate,
+      matchMethod: 'exact_normalized',
+      confidence: Math.round(Number(exactMatch.confidence) * 0.95 * 100) / 100,
+    }
+  }
+
+  // 3. Fuzzy match — fetch all active templates, compute Levenshtein
+  const { data: allTemplates } = await supabase
+    .from('categorization_templates')
+    .select('*')
+    .eq('user_id', userId)
+    .eq('is_active', true)
+
+  if (!allTemplates || allTemplates.length === 0) return null
+
+  let bestMatch: CategorizationTemplate | null = null
+  let bestDistance = Infinity
+
+  for (const tmpl of allTemplates) {
+    const dist = levenshteinDistance(normalized, tmpl.counterparty_name)
+    const maxAllowed = normalized.length <= 10 ? 2 : 3
+    if (dist <= maxAllowed && dist < bestDistance) {
+      bestDistance = dist
+      bestMatch = tmpl as CategorizationTemplate
+    }
+  }
+
+  if (bestMatch) {
+    const similarity = 1 - bestDistance / Math.max(normalized.length, bestMatch.counterparty_name.length)
+    return {
+      template: bestMatch,
+      matchMethod: 'fuzzy',
+      confidence: Math.round(Number(bestMatch.confidence) * similarity * 100) / 100,
+    }
+  }
+
+  return null
+}
+
+// ── Build MappingResult ────────────────────────────────────────
+
+/**
+ * Convert a counterparty template match into a MappingResult
+ * (same shape the mapping engine expects).
+ */
+export function buildMappingResultFromCounterpartyTemplate(
+  match: CounterpartyTemplateMatch,
+  transaction: Transaction,
+  entityType: EntityType
+): MappingResult {
+  const tmpl = match.template
+  const absAmount = Math.abs(transaction.amount)
+  const isExpense = transaction.amount < 0
+
+  // Generate VAT lines if applicable
+  const vatLines: VatJournalLine[] = []
+  if (isExpense && tmpl.vat_treatment) {
+    const vatTreatment = tmpl.vat_treatment as VatTreatment
+    if (vatTreatment === 'reverse_charge') {
+      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 {
+      const vatRate = getVatRate(vatTreatment)
+      if (vatRate > 0) {
+        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 || '',
+          })
+        }
+      }
+    }
+  }
+
+  // Determine if private (debit to private account means non-business)
+  const privateAccounts = ['2013', '2893']
+  const isPrivate = privateAccounts.includes(tmpl.debit_account)
+
+  return {
+    rule: null,
+    debit_account: tmpl.debit_account,
+    credit_account: tmpl.credit_account,
+    risk_level: 'NONE',
+    confidence: match.confidence,
+    requires_review: false,
+    default_private: isPrivate,
+    vat_lines: vatLines,
+    description: `Motpart: ${tmpl.counterparty_name} (${tmpl.occurrence_count} ggr)`,
+  }
+}
+
+// ── Feedback / Upsert ──────────────────────────────────────────
+
+/**
+ * Upsert a counterparty template from a categorization result.
+ *
+ * - New counterparty: insert with starting confidence based on source
+ * - Re-approval (same accounts): increment occurrence_count, recalc confidence
+ * - Correction (different accounts): update accounts, reset occurrence_count to 1
+ * - Always: add raw name alias if not present, update last_seen_date
+ */
+export async function upsertCounterpartyTemplate(
+  supabase: SupabaseClient,
+  userId: string,
+  transaction: Transaction,
+  mappingResult: MappingResult,
+  source: CategorizationTemplateSource
+): Promise<void> {
+  const rawName = transaction.merchant_name || transaction.description
+  if (!rawName) return
+
+  const normalized = normalizeCounterpartyName(rawName)
+  if (!normalized || normalized.length < 2) return
+
+  const rawNameLower = rawName.toLowerCase()
+  const category = transaction.category !== 'uncategorized' ? transaction.category : null
+  const txDate = transaction.date
+
+  // Check for existing template
+  const { data: existing } = await supabase
+    .from('categorization_templates')
+    .select('*')
+    .eq('user_id', userId)
+    .eq('counterparty_name', normalized)
+    .maybeSingle()
+
+  if (existing) {
+    const isCorrection =
+      existing.debit_account !== mappingResult.debit_account ||
+      existing.credit_account !== mappingResult.credit_account
+
+    // Build updated aliases array (add raw name if not present)
+    const aliases: string[] = existing.counterparty_aliases || []
+    if (!aliases.includes(rawNameLower)) {
+      aliases.push(rawNameLower)
+    }
+
+    if (isCorrection) {
+      // Correction: update accounts, reset occurrence to 1
+      const newConfidence = calculateConfidence(1)
+      await supabase
+        .from('categorization_templates')
+        .update({
+          debit_account: mappingResult.debit_account,
+          credit_account: mappingResult.credit_account,
+          vat_treatment: mappingResult.vat_lines.length > 0
+            ? detectVatTreatment(mappingResult)
+            : existing.vat_treatment,
+          vat_account: mappingResult.vat_lines[0]?.account_number || existing.vat_account,
+          category: category || existing.category,
+          occurrence_count: 1,
+          confidence: newConfidence,
+          last_seen_date: txDate,
+          source: source === 'auto_learned' ? existing.source : source,
+          counterparty_aliases: aliases,
+        })
+        .eq('id', existing.id)
+    } else {
+      // Re-approval: increment count, recalc confidence
+      const newCount = existing.occurrence_count + 1
+      const newConfidence = calculateConfidence(newCount)
+      // Upgrade source if human approves an auto-learned template
+      const newSource =
+        source === 'user_approved' && existing.source === 'auto_learned'
+          ? 'user_approved'
+          : existing.source
+
+      await supabase
+        .from('categorization_templates')
+        .update({
+          occurrence_count: newCount,
+          confidence: newConfidence,
+          last_seen_date: txDate,
+          source: newSource,
+          counterparty_aliases: aliases,
+          category: category || existing.category,
+        })
+        .eq('id', existing.id)
+    }
+  } else {
+    // New template
+    const startingConfidence = source === 'auto_learned'
+      ? calculateConfidence(1) // ~0.45
+      : calculateConfidence(1) // same formula, but source flag matters for threshold
+
+    await supabase
+      .from('categorization_templates')
+      .insert({
+        user_id: userId,
+        counterparty_name: normalized,
+        counterparty_aliases: [rawNameLower],
+        debit_account: mappingResult.debit_account,
+        credit_account: mappingResult.credit_account,
+        vat_treatment: detectVatTreatment(mappingResult),
+        vat_account: mappingResult.vat_lines[0]?.account_number || null,
+        category: category || null,
+        occurrence_count: 1,
+        confidence: startingConfidence,
+        last_seen_date: txDate,
+        source,
+      })
+  }
+}
+
+/**
+ * Detect VAT treatment from a MappingResult's VAT lines.
+ */
+function detectVatTreatment(result: MappingResult): string | null {
+  if (result.vat_lines.length === 0) return null
+
+  // Check for reverse charge (2645 debit = fiktiv ingående)
+  const hasReverseCharge = result.vat_lines.some(
+    (l) => l.account_number === '2645'
+  )
+  if (hasReverseCharge) return 'reverse_charge'
+
+  // Check for input VAT (2641 debit)
+  const inputVat = result.vat_lines.find(
+    (l) => l.account_number === '2641' && l.debit_amount > 0
+  )
+  if (!inputVat) return null
+
+  // Derive rate from the line description (generated by generateInputVatLine)
+  // Format: "Ingående moms 25%", "Ingående moms 12%", "Ingående moms 6%"
+  const rateMatch = inputVat.description?.match(/(\d+)%/)
+  if (rateMatch) {
+    const pct = parseInt(rateMatch[1], 10)
+    if (pct === 12) return 'reduced_12'
+    if (pct === 6) return 'reduced_6'
+  }
+  return 'standard_25'
+}
diff --git a/lib/bookkeeping/mapping-engine.ts b/lib/bookkeeping/mapping-engine.ts
index 584ac5f0..7c7c405c 100644
--- a/lib/bookkeeping/mapping-engine.ts
+++ b/lib/bookkeeping/mapping-engine.ts
@@ -4,6 +4,10 @@ import {
   generateReverseChargeLines,
 } from './vat-entries'
 import { findMatchingTemplates, buildMappingResultFromTemplate } from './booking-templates'
+import {
+  findCounterpartyTemplate,
+  buildMappingResultFromCounterpartyTemplate,
+} from './counterparty-templates'
 import type {
   MappingRule,
   MappingResult,
@@ -38,7 +42,9 @@ function getCapitalizationThreshold(year: number): number {
  * 2. MCC code rules (priority 50-69)
  * 3. Merchant name pattern rules (priority 70-89)
  * 4. Amount threshold rules (priority 90-99)
- * 5. Risk fallback (priority 100) → 2013 (private)
+ * 5. Counterparty templates (learned from history, fuzzy matching)
+ * 6. Static booking templates (keyword/MCC matching)
+ * 7. Default fallback (uncategorized)
  */
 export async function evaluateMappingRules(
   supabase: SupabaseClient,
@@ -55,7 +61,10 @@ export async function evaluateMappingRules(
     .order('priority', { ascending: true })
 
   if (error || !rules || rules.length === 0) {
-    // Try template-based matching before default fallback
+    // Try counterparty templates before static template fallback
+    const counterpartyResult = await evaluateCounterpartyTemplates(supabase, userId, transaction, entityType)
+    if (counterpartyResult) return counterpartyResult
+
     const templateResult = evaluateTemplateRules(transaction, entityType)
     if (templateResult) return templateResult
     return getDefaultResult(transaction)
@@ -68,6 +77,10 @@ export async function evaluateMappingRules(
     }
   }
 
+  // Try counterparty templates before static template fallback
+  const counterpartyResult = await evaluateCounterpartyTemplates(supabase, userId, transaction, entityType)
+  if (counterpartyResult) return counterpartyResult
+
   // Try template-based matching before default fallback
   const templateResult = evaluateTemplateRules(transaction, entityType)
   if (templateResult) return templateResult
@@ -97,6 +110,35 @@ function evaluateTemplateRules(
   return result
 }
 
+/**
+ * Evaluate counterparty templates as a fallback when no DB mapping rule matches.
+ * Source-aware threshold: auto_learned needs 0.6 (require more evidence),
+ * user_approved/sie_import use 0.4 (human has validated the pattern).
+ */
+async function evaluateCounterpartyTemplates(
+  supabase: SupabaseClient,
+  userId: string,
+  transaction: Transaction,
+  entityType?: EntityType
+): Promise<MappingResult | null> {
+  try {
+    const match = await findCounterpartyTemplate(supabase, userId, transaction)
+    if (!match) return null
+
+    const threshold = match.template.source === 'auto_learned' ? 0.6 : 0.4
+    if (match.confidence < threshold) return null
+
+    return buildMappingResultFromCounterpartyTemplate(
+      match,
+      transaction,
+      entityType || 'enskild_firma'
+    )
+  } catch {
+    // Non-critical — fall through to next fallback
+    return null
+  }
+}
+
 /**
  * Check if a transaction matches a mapping rule
  */
diff --git a/lib/extensions/__tests__/sectors.test.ts b/lib/extensions/__tests__/sectors.test.ts
index d5a1b70b..2bfd9aa9 100644
--- a/lib/extensions/__tests__/sectors.test.ts
+++ b/lib/extensions/__tests__/sectors.test.ts
@@ -49,7 +49,7 @@ describe('sectors registry', () => {
   })
 
   it('should have 8 total extensions', () => {
-    expect(getAllExtensions().length).toBe(11)
+    expect(getAllExtensions().length).toBe(12)
   })
 
   it('should have unique slugs within each sector', () => {
@@ -94,7 +94,7 @@ describe('sectors registry', () => {
 
   it('getExtensionsBySector returns extensions for a sector', () => {
     const extensions = getExtensionsBySector('general')
-    expect(extensions.length).toBe(11)
+    expect(extensions.length).toBe(12)
   })
 
   it('all extensions have required fields', () => {
diff --git a/lib/reports/__tests__/vat-declaration.test.ts b/lib/reports/__tests__/vat-declaration.test.ts
index ff689973..b81c25d9 100644
--- a/lib/reports/__tests__/vat-declaration.test.ts
+++ b/lib/reports/__tests__/vat-declaration.test.ts
@@ -93,6 +93,7 @@ describe('formatPeriodLabel', () => {
 
 describe('getVatDeclarationSummary', () => {
   const emptyRc = { ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0, ruta30: 0, ruta31: 0, ruta32: 0 }
+  const zeroExtras = { ruta08: 0, ruta35: 0, ruta36: 0, ruta37: 0, ruta38: 0, ruta41: 0, ruta42: 0, ruta50: 0, ruta60: 0, ruta61: 0, ruta62: 0 }
 
   it('calculates totals and detects payment', () => {
     const declaration: VatDeclaration = {
@@ -104,6 +105,7 @@ describe('getVatDeclarationSummary', () => {
         ruta30: 0, ruta31: 0, ruta32: 0,
         ruta39: 0, ruta40: 0,
         ruta48: 1000, ruta49: 1500,
+        ...zeroExtras,
       },
       invoiceCount: 5,
       transactionCount: 10,
@@ -132,6 +134,7 @@ describe('getVatDeclarationSummary', () => {
         ruta30: 0, ruta31: 0, ruta32: 0,
         ruta39: 0, ruta40: 0,
         ruta48: 3000, ruta49: -2500,
+        ...zeroExtras,
       },
       invoiceCount: 1,
       transactionCount: 20,
@@ -158,6 +161,7 @@ describe('getVatDeclarationSummary', () => {
         ruta30: 1250, ruta31: 0, ruta32: 0,
         ruta39: 0, ruta40: 0,
         ruta48: 2250, ruta49: 1500,
+        ...zeroExtras,
       },
       invoiceCount: 2,
       transactionCount: 0,
diff --git a/lib/reports/vat-declaration.ts b/lib/reports/vat-declaration.ts
index 4f20347b..3560c982 100644
--- a/lib/reports/vat-declaration.ts
+++ b/lib/reports/vat-declaration.ts
@@ -164,12 +164,14 @@ export async function calculateVatDeclaration(
 
   // Map account balances to momsdeklaration boxes
   const rutor: VatDeclarationRutor = {
-    ruta05: 0, ruta06: 0, ruta07: 0,
+    ruta05: 0, ruta06: 0, ruta07: 0, ruta08: 0,
     ruta10: 0, ruta11: 0, ruta12: 0,
     ruta20: 0, ruta21: 0, ruta22: 0, ruta23: 0, ruta24: 0,
     ruta30: 0, ruta31: 0, ruta32: 0,
-    ruta39: 0, ruta40: 0,
+    ruta35: 0, ruta36: 0, ruta37: 0, ruta38: 0,
+    ruta39: 0, ruta40: 0, ruta41: 0, ruta42: 0,
     ruta48: 0, ruta49: 0,
+    ruta50: 0, ruta60: 0, ruta61: 0, ruta62: 0,
   }
 
   for (const [account, mapping] of Object.entries(ACCOUNT_RUTA)) {
@@ -181,9 +183,11 @@ export async function calculateVatDeclaration(
     rutor[mapping.box] = round(rutor[mapping.box] + balance)
   }
 
+  // FK009: summaMoms = (10 + 11 + 12 + 30 + 31 + 32 + 60 + 61 + 62) - 48
   rutor.ruta49 = round(
     rutor.ruta10 + rutor.ruta11 + rutor.ruta12 +
-    rutor.ruta30 + rutor.ruta31 + rutor.ruta32 -
+    rutor.ruta30 + rutor.ruta31 + rutor.ruta32 +
+    rutor.ruta60 + rutor.ruta61 + rutor.ruta62 -
     rutor.ruta48
   )
 
@@ -370,7 +374,10 @@ export function getVatDeclarationSummary(declaration: VatDeclaration): {
     declaration.rutor.ruta12 +
     declaration.rutor.ruta30 +
     declaration.rutor.ruta31 +
-    declaration.rutor.ruta32
+    declaration.rutor.ruta32 +
+    declaration.rutor.ruta60 +
+    declaration.rutor.ruta61 +
+    declaration.rutor.ruta62
   )
 
   const totalInputVat = declaration.rutor.ruta48
diff --git a/lib/skatteverket/format.ts b/lib/skatteverket/format.ts
new file mode 100644
index 00000000..6faec1ca
--- /dev/null
+++ b/lib/skatteverket/format.ts
@@ -0,0 +1,60 @@
+import type { VatPeriodType } from '@/types'
+
+/**
+ * Convert a gnubok org_number to Skatteverket's 12-digit "redovisare" format.
+ *
+ * Rules:
+ * - Organisationsnummer (10 digits, e.g. 5020000013): prefix with "16" → 165020000013
+ * - Personnummer (10 digits, e.g. 8501011234): prefix with "19" or "20" based on century
+ * - Strip any hyphens before processing
+ */
+export function formatRedovisare(
+  orgNumber: string,
+  entityType: 'enskild_firma' | 'aktiebolag'
+): string {
+  const clean = orgNumber.replace(/-/g, '')
+
+  if (clean.length === 12) return clean
+
+  if (clean.length !== 10) {
+    throw new Error(`Ogiltigt organisationsnummer: ${orgNumber} (förväntar 10 eller 12 siffror)`)
+  }
+
+  if (entityType === 'aktiebolag') return `16${clean}`
+
+  // Enskild firma — personnummer
+  const yearDigits = parseInt(clean.substring(0, 2), 10)
+  const currentTwoDigitYear = new Date().getFullYear() % 100
+  const prefix = yearDigits > currentTwoDigitYear ? '19' : '20'
+  return `${prefix}${clean}`
+}
+
+/**
+ * Convert gnubok period parameters to Skatteverket's YYYYMM format.
+ *
+ * Skatteverket expects the last month of the period.
+ * - monthly period 3, year 2025 → "202503"
+ * - quarterly period 1, year 2025 → "202503" (Q1 ends in March)
+ * - yearly period 1, year 2025 → "202512"
+ */
+export function formatRedovisningsperiod(
+  periodType: VatPeriodType,
+  year: number,
+  period: number
+): string {
+  let lastMonth: number
+
+  switch (periodType) {
+    case 'monthly':
+      lastMonth = period
+      break
+    case 'quarterly':
+      lastMonth = period * 3
+      break
+    case 'yearly':
+      lastMonth = 12
+      break
+  }
+
+  return `${year}${String(lastMonth).padStart(2, '0')}`
+}
diff --git a/lib/transactions/ingest.ts b/lib/transactions/ingest.ts
index 4b5918b5..90d6349a 100644
--- a/lib/transactions/ingest.ts
+++ b/lib/transactions/ingest.ts
@@ -1,6 +1,7 @@
 import type { SupabaseClient } from '@supabase/supabase-js'
 import { evaluateMappingRules } from '@/lib/bookkeeping/mapping-engine'
 import { createTransactionJournalEntry } from '@/lib/bookkeeping/transaction-entries'
+import { upsertCounterpartyTemplate } from '@/lib/bookkeeping/counterparty-templates'
 import { getBestInvoiceMatch } from '@/lib/invoices/invoice-matching'
 import { findSupplierInvoiceMatch } from '@/lib/invoices/supplier-invoice-matching'
 import { tryReconcileTransaction, fetchUnlinkedGLLines } from '@/lib/reconciliation/bank-reconciliation'
@@ -336,6 +337,16 @@ export async function ingestTransactions(
             })
             .eq('id', newTransaction.id)
 
+          // Upsert counterparty template (auto-learned, lower confidence)
+          try {
+            await upsertCounterpartyTemplate(
+              supabase, userId, newTransaction as Transaction,
+              mappingResult, 'auto_learned'
+            )
+          } catch {
+            // Non-critical
+          }
+
           result.auto_categorized++
         }
       }
diff --git a/supabase/migrations/20260324120000_categorization_templates.sql b/supabase/migrations/20260324120000_categorization_templates.sql
new file mode 100644
index 00000000..b654f2f1
--- /dev/null
+++ b/supabase/migrations/20260324120000_categorization_templates.sql
@@ -0,0 +1,66 @@
+-- Migration: categorization_templates
+-- Per-tenant counterparty-based categorization templates.
+-- Learned from user categorizations, SIE imports, or SNI defaults.
+-- Slots into the categorization chain between mapping_rules and static booking templates.
+
+CREATE TABLE public.categorization_templates (
+  id                  UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  user_id             UUID REFERENCES auth.users ON DELETE CASCADE NOT NULL,
+
+  -- Counterparty identity
+  counterparty_name   TEXT NOT NULL,                    -- normalized canonical name
+  counterparty_aliases TEXT[] NOT NULL DEFAULT '{}',     -- raw name variants seen
+
+  -- Accounting mapping
+  debit_account       TEXT NOT NULL,                    -- BAS account number (string)
+  credit_account      TEXT NOT NULL,                    -- BAS account number (string)
+  vat_treatment       TEXT,                             -- standard_25, reduced_12, etc.
+  vat_account         TEXT,                             -- 2611/2621/2631/2641
+  category            TEXT,                             -- TransactionCategory for reverse lookup
+
+  -- Confidence signals
+  occurrence_count    INTEGER NOT NULL DEFAULT 1,
+  confidence          NUMERIC NOT NULL DEFAULT 0.5
+                        CHECK (confidence >= 0 AND confidence <= 1),
+  last_seen_date      DATE,
+
+  -- Source tracking
+  source              TEXT NOT NULL DEFAULT 'user_approved'
+                        CHECK (source IN ('sie_import', 'user_approved', 'sni_default', 'auto_learned')),
+
+  -- Metadata
+  is_active           BOOLEAN NOT NULL DEFAULT TRUE,
+  created_at          TIMESTAMPTZ NOT NULL DEFAULT now(),
+  updated_at          TIMESTAMPTZ NOT NULL DEFAULT now(),
+
+  -- One template per counterparty per user (upsert-friendly)
+  UNIQUE (user_id, counterparty_name)
+);
+
+-- RLS
+ALTER TABLE public.categorization_templates ENABLE ROW LEVEL SECURITY;
+
+CREATE POLICY "categorization_templates_select" ON public.categorization_templates
+  FOR SELECT USING (auth.uid() = user_id);
+CREATE POLICY "categorization_templates_insert" ON public.categorization_templates
+  FOR INSERT WITH CHECK (auth.uid() = user_id);
+CREATE POLICY "categorization_templates_update" ON public.categorization_templates
+  FOR UPDATE USING (auth.uid() = user_id);
+CREATE POLICY "categorization_templates_delete" ON public.categorization_templates
+  FOR DELETE USING (auth.uid() = user_id);
+
+-- Indexes
+CREATE INDEX idx_categorization_templates_user_id
+  ON public.categorization_templates (user_id);
+CREATE INDEX idx_categorization_templates_counterparty
+  ON public.categorization_templates (user_id, counterparty_name);
+CREATE INDEX idx_categorization_templates_aliases
+  ON public.categorization_templates USING GIN (counterparty_aliases);
+CREATE INDEX idx_categorization_templates_active
+  ON public.categorization_templates (user_id, is_active)
+  WHERE is_active = TRUE;
+
+-- updated_at trigger
+CREATE TRIGGER categorization_templates_updated_at
+  BEFORE UPDATE ON public.categorization_templates
+  FOR EACH ROW EXECUTE FUNCTION public.update_updated_at_column();
diff --git a/supabase/migrations/20260324120001_skatteverket_tokens.sql b/supabase/migrations/20260324120001_skatteverket_tokens.sql
new file mode 100644
index 00000000..ec3fcbaf
--- /dev/null
+++ b/supabase/migrations/20260324120001_skatteverket_tokens.sql
@@ -0,0 +1,43 @@
+-- Skatteverket OAuth2 token storage
+--
+-- Stores encrypted access/refresh tokens from the Skatteverket
+-- `per` (BankID) OAuth2 flow. One row per user.
+-- Tokens are AES-256-GCM encrypted at the application layer.
+
+CREATE TABLE public.skatteverket_tokens (
+  id UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  user_id UUID REFERENCES auth.users ON DELETE CASCADE NOT NULL,
+  access_token TEXT NOT NULL,         -- AES-256-GCM encrypted
+  refresh_token TEXT,                 -- AES-256-GCM encrypted
+  expires_at TIMESTAMPTZ NOT NULL,
+  refresh_count INTEGER NOT NULL DEFAULT 0,
+  scope TEXT NOT NULL DEFAULT 'momsdeklaration',
+  created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+  updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+  UNIQUE(user_id)
+);
+
+-- RLS
+ALTER TABLE public.skatteverket_tokens ENABLE ROW LEVEL SECURITY;
+
+CREATE POLICY "Users can view own Skatteverket tokens"
+  ON public.skatteverket_tokens FOR SELECT
+  USING (auth.uid() = user_id);
+
+CREATE POLICY "Users can insert own Skatteverket tokens"
+  ON public.skatteverket_tokens FOR INSERT
+  WITH CHECK (auth.uid() = user_id);
+
+CREATE POLICY "Users can update own Skatteverket tokens"
+  ON public.skatteverket_tokens FOR UPDATE
+  USING (auth.uid() = user_id);
+
+CREATE POLICY "Users can delete own Skatteverket tokens"
+  ON public.skatteverket_tokens FOR DELETE
+  USING (auth.uid() = user_id);
+
+-- updated_at trigger
+CREATE TRIGGER update_skatteverket_tokens_updated_at
+  BEFORE UPDATE ON public.skatteverket_tokens
+  FOR EACH ROW
+  EXECUTE FUNCTION public.update_updated_at_column();
diff --git a/tests/helpers.ts b/tests/helpers.ts
index 7c4d7b84..5ed3e676 100644
--- a/tests/helpers.ts
+++ b/tests/helpers.ts
@@ -17,6 +17,7 @@ import type {
   SupplierInvoice,
   CompanySettings,
   InvoiceInboxItem,
+  CategorizationTemplate,
 } from '@/types'
 
 // ============================================================
@@ -645,3 +646,27 @@ export function createQueuedMockSupabase() {
 
   return { supabase, enqueue, enqueueMany, reset }
 }
+
+export function makeCategorizationTemplate(
+  overrides: Partial<CategorizationTemplate> = {}
+): CategorizationTemplate {
+  return {
+    id: nextId(),
+    user_id: 'user-1',
+    counterparty_name: 'telia',
+    counterparty_aliases: ['telia sverige ab'],
+    debit_account: '6200',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_account: '2641',
+    category: 'expense_telecom',
+    occurrence_count: 5,
+    confidence: 0.7,
+    last_seen_date: '2024-06-15',
+    source: 'user_approved',
+    is_active: true,
+    created_at: '2024-01-01T00:00:00Z',
+    updated_at: '2024-06-15T00:00:00Z',
+    ...overrides,
+  }
+}
diff --git a/types/index.ts b/types/index.ts
index 942b25e4..54618af6 100644
--- a/types/index.ts
+++ b/types/index.ts
@@ -937,6 +937,29 @@ export interface VatJournalLine {
   description: string
 }
 
+// Categorization template source
+export type CategorizationTemplateSource = 'sie_import' | 'user_approved' | 'sni_default' | 'auto_learned'
+
+// Per-tenant counterparty-based categorization template
+export interface CategorizationTemplate {
+  id: string
+  user_id: string
+  counterparty_name: string
+  counterparty_aliases: string[]
+  debit_account: string
+  credit_account: string
+  vat_treatment: VatTreatment | null
+  vat_account: string | null
+  category: TransactionCategory | null
+  occurrence_count: number
+  confidence: number
+  last_seen_date: string | null
+  source: CategorizationTemplateSource
+  is_active: boolean
+  created_at: string
+  updated_at: string
+}
+
 // Account Balance (cached)
 export interface AccountBalance {
   id: string
@@ -1561,11 +1584,13 @@ export const RECEIPT_STATUS_LABELS: Record<ReceiptStatus, string> = {
 export type VatPeriodType = 'monthly' | 'quarterly' | 'yearly'
 
 // VAT declaration rutor (boxes) according to SKV 4700
+// Complete set of all 30 boxes in the momsdeklaration form.
 export interface VatDeclarationRutor {
   // Momspliktig försäljning (taxable sales basis, all rates combined)
   ruta05: number  // Momspliktig försäljning (excl. ruta 06, 07, 08)
-  ruta06: number  // Momspliktiga uttag (unused, always 0)
-  ruta07: number  // Vinstmarginalbeskattning (unused, always 0)
+  ruta06: number  // Momspliktiga uttag (always 0 for most users)
+  ruta07: number  // Vinstmarginalbeskattning (always 0 for most users)
+  ruta08: number  // Hyresinkomster frivillig beskattning (always 0 for most users)
 
   // Utgående moms (Output VAT per rate)
   ruta10: number  // Utgående moms 25%
@@ -1573,10 +1598,10 @@ export interface VatDeclarationRutor {
   ruta12: number  // Utgående moms 6%
 
   // Inköp vid omvänd skattskyldighet (reverse charge purchase bases)
-  ruta20: number  // Inköp av varor från annat EU-land (unused, goods via Tullverket)
+  ruta20: number  // Inköp av varor från annat EU-land
   ruta21: number  // Inköp av tjänster från annat EU-land
   ruta22: number  // Inköp av tjänster från land utanför EU
-  ruta23: number  // Inköp av varor i Sverige (unused, construction reverse charge goods)
+  ruta23: number  // Inköp av varor i Sverige (construction reverse charge goods)
   ruta24: number  // Övriga inköp av tjänster i Sverige (domestic reverse charge)
 
   // Utgående moms omvänd skattskyldighet (self-assessed output VAT on reverse charge)
@@ -1584,15 +1609,27 @@ export interface VatDeclarationRutor {
   ruta31: number  // Utgående moms 12% omvänd skattskyldighet
   ruta32: number  // Utgående moms 6% omvänd skattskyldighet
 
-  // EU och export
+  // EU och export försäljning
+  ruta35: number  // Varuförsäljning till annat EU-land
+  ruta36: number  // Varuförsäljning utanför EU (export)
+  ruta37: number  // Mellanmans inköp vid trepartshandel
+  ruta38: number  // Mellanmans försäljning vid trepartshandel
   ruta39: number  // Försäljning av tjänster till annat EU-land (reverse charge)
-  ruta40: number  // Export utanför EU
+  ruta40: number  // Övrig försäljning av tjänster utomlands
+  ruta41: number  // Försäljning med omvänd skattskyldighet (Sverige)
+  ruta42: number  // Övrig momsfri försäljning m.m.
 
   // Ingående moms (Input VAT)
   ruta48: number  // Ingående moms att dra av
 
   // Moms att betala eller få tillbaka
   ruta49: number  // Moms att betala (positive) eller återfå (negative)
+
+  // Import (via Tullverket)
+  ruta50: number  // Beskattningsunderlag vid import
+  ruta60: number  // Utgående moms 25% import
+  ruta61: number  // Utgående moms 12% import
+  ruta62: number  // Utgående moms 6% import
 }
 
 // VAT declaration response
@@ -1655,6 +1692,7 @@ export const VAT_RUTA_LABELS: Record<keyof VatDeclarationRutor, string> = {
   ruta05: 'Momspliktig försäljning',
   ruta06: 'Momspliktiga uttag',
   ruta07: 'Vinstmarginalbeskattning',
+  ruta08: 'Hyresinkomster (frivillig beskattning)',
   ruta10: 'Utgående moms 25%',
   ruta11: 'Utgående moms 12%',
   ruta12: 'Utgående moms 6%',
@@ -1666,10 +1704,20 @@ export const VAT_RUTA_LABELS: Record<keyof VatDeclarationRutor, string> = {
   ruta30: 'Utgående moms 25% (omvänd skattskyldighet)',
   ruta31: 'Utgående moms 12% (omvänd skattskyldighet)',
   ruta32: 'Utgående moms 6% (omvänd skattskyldighet)',
+  ruta35: 'Varuförsäljning till annat EU-land',
+  ruta36: 'Varuförsäljning utanför EU (export)',
+  ruta37: 'Mellanmans inköp vid trepartshandel',
+  ruta38: 'Mellanmans försäljning vid trepartshandel',
   ruta39: 'Försäljning av tjänster till EU-land',
-  ruta40: 'Export utanför EU',
+  ruta40: 'Övrig försäljning av tjänster utomlands',
+  ruta41: 'Försäljning med omvänd skattskyldighet (Sverige)',
+  ruta42: 'Övrig momsfri försäljning m.m.',
   ruta48: 'Ingående moms att dra av',
   ruta49: 'Moms att betala/återfå',
+  ruta50: 'Beskattningsunderlag vid import',
+  ruta60: 'Utgående moms 25% import',
+  ruta61: 'Utgående moms 12% import',
+  ruta62: 'Utgående moms 6% import',
 }
 
 // ============================================================