Bug/momsdek overflow (#465)

* feat(settings): add option for company name position in invoice PDF

* feat(migrations): add backfill for VAT account labels to correct bad seed data

* feat(migrations): add backfill for VAT account labels to correct bad seed data

* fix(ui): improve accessibility for company name position toggle in PDF settings

* fix(bookkeeping): align BAS 2026 reference data with official PDF

Reconciled lib/bookkeeping/bas-data/ against the BAS 2026 v1.1 official
chart (1286 accounts). All real discrepancies fixed:

- 2089 Fond för utvecklingsutgifter: k2_excluded → true
- 8417 Räntekostnader för dold räntekompensation: k2_excluded → true
- 1250, 1260 renamed to "(Fritt konto för Inventarier, verktyg och
  installationer)" — BAS 2026 freed these slots
- Periodiseringsfond 2120-2139: added year suffixes (2120 = "...2020"
  etc.) and added 8 missing accounts (2121-2127, 2129) for years
  2019, 2021-2027. Dropped phantom 2022/2024 prior-parser garbage.
- 4075-4078: EUland → EU-land
- 8411: förlagsoch → förlags- och

Verified: 1282 of 1286 PDF accounts match exactly after edits (remaining
4 are PDF-parser artifacts, not real data). Build clean.

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

* feat(migrations): backfill BAS 2026 account labels in chart_of_accounts

Companion to the TS reference fix. Updates existing companies' rows where
they still carry seed-data typos or generic names that don't match BAS 2026:

- 4075-4078: EUland → EU-land (hyphenation)
- 8411: förlagsoch → förlags- och (hyphenation)
- 2120, 2130-2137, 2139: rename "Periodiseringsfond" (generic, no year) to
  the BAS 2026 canonical name with year suffix

Defensive: every WHERE clause matches an EXACT current value. Rows that
have been manually renamed by users — including those with a wrong year
that may reference legacy fonds from an earlier BAS numbering cycle — are
left untouched. No row is deleted.

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

* feat(migrations): fix wrong-year labels on Periodiseringsfond accounts

Follow-up to 20260513140000. The first backfill only renamed accounts whose
name was the generic "Periodiseringsfond" (no year). Many customers were
seeded from an older BAS numbering cycle where 2126 = "2016", 2127 = "2017",
etc. — BAS 2026 reuses those account numbers for years 2026/2027.

This migration aligns the year tag with the BAS 2026 meaning of each
account number across 2120-2127, 2129, 2130-2137, 2139. Only rows whose
name still starts with "Periodiseringsfond" are touched — customers who
renamed the account to something custom keep their name.

Verified on staging: all 18 accounts now carry BAS 2026 canonical names.

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

* fix(data): update account names and descriptions for clarity and consistency

* fix(migrations): backfill account names for BAS 2026 freed accounts and refine Periodiseringsfond name matching

* feat: enhance VAT handling with reverse charge logic and supplier type support

* feat: implement VAT declaration validation rules and enhance moms box mapping

---------

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

app/(dashboard)/reports/page.tsx

@@ -1243,7 +1243,7 @@ function VatDeclarationView() {
                 {/* Utgående moms */}
                 <div>
                   <h4 className="font-semibold mb-3">Utgående moms (försäljning)</h4>
-                  <div className="overflow-x-auto -mx-2 px-2"><table className="w-full text-sm min-w-[400px]">
+                  <div><table className="w-full text-sm">
                     <tbody>
                       {data.rutor.ruta05 > 0 && (
                         <tr className="border-b">
@@ -1305,7 +1305,7 @@ function VatDeclarationView() {
                     data.rutor.ruta30 > 0 || data.rutor.ruta31 > 0 || data.rutor.ruta32 > 0) && (
                     <>
                       <h4 className="font-semibold mb-3 mt-6">Omvänd skattskyldighet (inköp)</h4>
-                      <div className="overflow-x-auto -mx-2 px-2"><table className="w-full text-sm min-w-[400px]">
+                      <div><table className="w-full text-sm">
                         <tbody>
                           <VatRutaRow ruta="20" label="Inköp av varor från annat EU-land" amount={0} baseAmount={data.rutor.ruta20} noVat />
                           <VatRutaRow ruta="21" label="Inköp av tjänster från annat EU-land" amount={0} baseAmount={data.rutor.ruta21} noVat />
@@ -1324,7 +1324,7 @@ function VatDeclarationView() {
                 {/* Ingående moms */}
                 <div>
                   <h4 className="font-semibold mb-3">Ingående moms (avdragsgill)</h4>
-                  <div className="overflow-x-auto -mx-2 px-2"><table className="w-full text-sm min-w-[400px]">
+                  <div><table className="w-full text-sm">
                     <tbody>
                       <tr className="border-b">
                         <td className="py-2">