Add/bokslut (#718)

* feat(arcim-migration): Briox provider with SIE-over-API import

- Briox auth via account ID + application token (no app-level
  credentials); both tokens rotate on refresh and are persisted
- New sie-fetcher pulls the general ledger as SIE through the
  provider API for Fortnox, Briox and Bjorn Lunden
- Wizard stops on a failed SIE import and surfaces the real errors
  instead of proceeding to the misleading migrate-guard message
- PROVIDER_SIE_ONLY_FORTNOX renamed to PROVIDER_SIE_NOT_SUPPORTED;
  new PROVIDER_TOKEN_INVALID for rejected provider credentials

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bookkeeping): per-line accruals (periodisering) on invoices and supplier invoices

Defer revenue/costs per invoice line to 29xx/17xx interim accounts with
automatic monthly dissolution (nightly cron + catch-up at registration),
schedule cancellation on credit, year-end auto-detect exclusion for
already-scheduled invoices, invoice-inbox service-period extraction for
prefill, and an MCP tool to list schedules.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bokslut): iXBRL arsredovisning generation and Bolagsverket digital filing

Generate the annual report as iXBRL from a generated taxonomy registry
(K2 element lists, taxonomy:generate/check scripts + CI guard), expose it
via the fiscal-period API, and add the bolagsverket extension for digital
submission to eget utrymme with webhook-driven status tracking
(submissions table + pg tests, lifecycle events, year-end wizard UI).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* test(mcp): raise origin-guard test timeout to 20s

The dynamic import pulls in the full server module; the parse alone
flirts with the 5s default under full-suite parallel load.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* Add new scripts and documentation for K2 AB taxonomy generation and validation

- Introduced `generate-taxonomy-registry.ts` to automate the generation of the iXBRL taxonomy concept registry from official element lists and tuple models.
- Added `validate-ixbrl.mjs` for validating generated iXBRL reports against the official taxonomy package using Arelle.
- Included new documentation files:
  - `k2-ab-arsredovisning-elementlista-2024-09-12_rev20250312_sv.xlsx`
  - `tuple-innehallsmodell-arsredovisning-k2-2024-09-12.xlsx`
  - `taxonomi-paket-2024-09-12_rev20250312.zip`

* Add tests for bookkeeping accruals dissolution and supplier invoices

- Implement tests for the POST /api/bookkeeping/accruals/[id]/dissolve route, covering success and error scenarios.
- Add tests for the DELETE /api/supplier-invoices/[id] route, including authentication checks and validation of invoice deletion conditions.
- Introduce tests for the Arcim migration provider client, ensuring token handling and error classification.
- Create tests for the Bolagsverket extension, validating submission role enforcement and environment settings.
- Add Zod schemas for Bolagsverket response payloads to ensure proper validation.
- Implement tests for MCP server's list accrual schedules, confirming registration and scope mapping.
- Add consistency tests for IXBRL document generation, ensuring duplicate facts and XML escaping are handled correctly.
- Introduce typed domain errors for accrual schedules to improve error handling in the service.
- Add tests for resolving consent with Briox token refresh concurrency, ensuring proper token management and error handling.

* fix(tests): update payload size guard comments to reflect recent changes in tool descriptions and ceiling adjustments

* fix(gitattributes): mark generated JSON files in bokslut taxonomy as linguist-generated

* feat(migrations): add backfill for invoices.journal_entry_id and fallback for next_voucher_number user_id

* feat(bokslut): enhance compliance and financial processing features with new submission details and security measures

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

app/api/invoices/[id]/mark-sent/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { renderToBuffer } from '@react-pdf/renderer'
 import { createInvoiceJournalEntry } from '@/lib/bookkeeping/invoice-entries'
+import { createSchedulesForCustomerInvoice } from '@/lib/bookkeeping/accruals/from-invoices'
 import { ensureInvoiceNumber } from '@/lib/invoices/ensure-invoice-number'
 import { ensureInitialized } from '@/lib/init'
 import { InvoicePDF } from '@/lib/invoices/pdf-template'
@@ -105,6 +106,25 @@ export async function POST(
       )
       if (journalEntry) {
         journalEntryId = journalEntry.id
+
+        // Periodiserade lines: create schedules + catch-up dissolutions now
+        // that the revenue entry exists. Failures are logged, never fatal —
+        // the verifikat is committed.
+        const accrual = await createSchedulesForCustomerInvoice(
+          supabase,
+          companyId,
+          user.id,
+          invoice as Invoice,
+          (invoice.items as InvoiceItem[] | null) ?? [],
+          journalEntry.id,
+          (settings?.entity_type as EntityType) || 'enskild_firma',
+        )
+        if (accrual.failed > 0) {
+          log.error('accrual schedule creation failed on mark-sent', {
+            failed: accrual.failed,
+          })
+        }
+
         const { error: linkError } = await supabase
           .from('invoices')
           .update({ journal_entry_id: journalEntry.id })

app/api/invoices/[id]/send/route.ts

@@ -11,6 +11,7 @@ import {
   generateInvoiceEmailSubject,
 } from '@/lib/email/invoice-templates'
 import { createInvoiceJournalEntry } from '@/lib/bookkeeping/invoice-entries'
+import { createSchedulesForCustomerInvoice } from '@/lib/bookkeeping/accruals/from-invoices'
 import { uploadDocument } from '@/lib/core/documents/document-service'
 import { ensureInvoiceNumber } from '@/lib/invoices/ensure-invoice-number'
 import { withRouteContext } from '@/lib/api/with-route-context'
@@ -226,6 +227,25 @@ export const POST = withRouteContext(
             .from('invoices')
             .update({ journal_entry_id: journalEntry.id })
             .eq('id', id)
+
+          // Periodiserade lines: create their schedules + catch-up
+          // dissolutions now that the revenue entry exists. Failures degrade
+          // to PARTIAL — the entry is committed and must not be rolled back.
+          const accrual = await createSchedulesForCustomerInvoice(
+            supabase,
+            companyId!,
+            user.id,
+            invoice as Invoice,
+            items,
+            journalEntry.id,
+            (company as CompanySettings).entity_type,
+          )
+          if (accrual.failed > 0) {
+            partialFailures.push({
+              step: 'accrual_schedules',
+              reason: `${accrual.failed} periodisering(ar) kunde inte skapas`,
+            })
+          }
         }
       } catch (err) {
         opLog.error('failed to create invoice journal entry on send', err as Error)

app/api/invoices/route.ts

@@ -7,6 +7,8 @@ import type { EntityType, AccountingMethod, Invoice, CreditNote, InvoiceDocument
 import { getVatRules, getAvailableVatRates } from '@/lib/invoices/vat-rules'
 import { fetchExchangeRate, convertToSEK } from '@/lib/currency/riksbanken'
 import { createCreditNoteJournalEntry } from '@/lib/bookkeeping/invoice-entries'
+import { cancelSchedulesForSource } from '@/lib/bookkeeping/accruals/service'
+import { DEFAULT_DEFERRED_REVENUE_ACCOUNT } from '@/lib/bookkeeping/accruals/account-suggestions'
 import { ensureInvoiceNumber } from '@/lib/invoices/ensure-invoice-number'
 import {
   computeDeduction,
@@ -139,6 +141,39 @@ export const POST = withRouteContext(
       for (const item of invoiceInput.items) item.vat_rate = 0
     }
 
+    // Periodisering guards. The line schema already validates the period
+    // shape; here we gate the flows where deferral has no meaning: cash
+    // method (recognition at payment), reverse charge/export (3308/3305 must
+    // reflect the full sale for ruta 39/40), and non-invoice document types.
+    const hasAccrualItems = invoiceInput.items.some(
+      (item) => item.accrual_period_start && item.accrual_period_end,
+    )
+    if (hasAccrualItems) {
+      if (documentType !== 'invoice') {
+        return errorResponseFromCode('INVOICE_CREATE_ACCRUAL_INVALID', log, {
+          requestId,
+          details: { reason: 'document_type', documentType },
+        })
+      }
+      if (vatRules.treatment === 'reverse_charge' || vatRules.treatment === 'export') {
+        return errorResponseFromCode('INVOICE_CREATE_ACCRUAL_INVALID', log, {
+          requestId,
+          details: { reason: 'vat_treatment', vatTreatment: vatRules.treatment },
+        })
+      }
+      const { data: methodSettings } = await supabase
+        .from('company_settings')
+        .select('accounting_method')
+        .eq('company_id', companyId!)
+        .maybeSingle()
+      if ((methodSettings?.accounting_method || 'accrual') !== 'accrual') {
+        return errorResponseFromCode('INVOICE_CREATE_ACCRUAL_INVALID', log, {
+          requestId,
+          details: { reason: 'accounting_method' },
+        })
+      }
+    }
+
     // Free-text rows carry no amounts and are excluded from totals + VAT.
     const subtotal = invoiceInput.items.reduce(
       (sum, item) => (item.line_type === 'text' ? sum : sum + item.quantity * item.unit_price),
@@ -353,6 +388,9 @@ export const POST = withRouteContext(
           work_type: null,
           housing_designation: null,
           apartment_number: null,
+          accrual_period_start: null,
+          accrual_period_end: null,
+          accrual_balance_account: null,
         }
       }
       const itemRate = item.vat_rate !== undefined ? item.vat_rate : vatRules.rate
@@ -392,6 +430,22 @@ export const POST = withRouteContext(
         work_type: documentType === 'invoice' ? (item.work_type ?? null) : null,
         housing_designation: documentType === 'invoice' ? (item.housing_designation ?? null) : null,
         apartment_number: documentType === 'invoice' ? (item.apartment_number ?? null) : null,
+        // Periodisering (förutbetald intäkt): frozen onto the line. The
+        // schedule itself is created when the invoice is sent/booked. ROT/RUT
+        // lines never defer (schema-enforced); the guard above already
+        // restricted this to real invoices under faktureringsmetoden.
+        accrual_period_start:
+          documentType === 'invoice' && !deductionType
+            ? (item.accrual_period_start ?? null)
+            : null,
+        accrual_period_end:
+          documentType === 'invoice' && !deductionType
+            ? (item.accrual_period_end ?? null)
+            : null,
+        accrual_balance_account:
+          documentType === 'invoice' && !deductionType && item.accrual_period_start && item.accrual_period_end
+            ? (item.accrual_balance_account ?? DEFAULT_DEFERRED_REVENUE_ACCOUNT)
+            : null,
       }
     })
 
@@ -490,6 +544,10 @@ async function createCreditNote(
   log: Logger,
   requestId: string,
 ) {
+  // Non-blocking issues (e.g. partial accrual cancellation) surfaced to the
+  // caller alongside the created credit note.
+  const warnings: Array<{ code: string; message: string }> = []
+
   const { data: originalInvoice, error: originalError } = await supabase
     .from('invoices')
     .select('*, items:invoice_items(*)')
@@ -561,7 +619,7 @@ async function createCreditNote(
     })
   }
 
-  const creditNoteItems = (originalInvoice.items || []).map((item: { sort_order: number; line_type?: 'product' | 'text'; description: string; quantity: number; unit: string; unit_price: number; line_total: number; vat_rate?: number; vat_amount?: number; revenue_account?: string | null; article_id?: string | null }) => ({
+  const creditNoteItems = (originalInvoice.items || []).map((item: { sort_order: number; line_type?: 'product' | 'text'; description: string; quantity: number; unit: string; unit_price: number; line_total: number; vat_rate?: number; vat_amount?: number; revenue_account?: string | null; article_id?: string | null; accrual_period_start?: string | null; accrual_period_end?: string | null; accrual_balance_account?: string | null }) => ({
     invoice_id: creditNote.id,
     sort_order: item.sort_order,
     line_type: item.line_type ?? 'product',
@@ -578,6 +636,14 @@ async function createCreditNote(
     // balance. article_id is preserved for the usage history.
     revenue_account: item.revenue_account ?? null,
     article_id: item.article_id ?? null,
+    // Same reasoning for periodiserade lines: the credit-note verifikat must
+    // reverse against the 29xx interim account the original credited, not the
+    // revenue account. generatePerRateLines reads these fields to substitute.
+    // No schedule is ever created for a credit note (only send/mark-sent
+    // create schedules); the original's schedule is cancelled below.
+    accrual_period_start: item.accrual_period_start ?? null,
+    accrual_period_end: item.accrual_period_end ?? null,
+    accrual_balance_account: item.accrual_balance_account ?? null,
   }))
 
   const { error: itemsError } = await supabase.from('invoice_items').insert(creditNoteItems)
@@ -638,11 +704,46 @@ async function createCreditNote(
       // Non-blocking — credit note still exists.
     }
 
+    // Periodisering interplay: cancel remaining months and storno posted
+    // dissolutions so origin + dissolutions + stornos + credit net to zero on
+    // both 29xx and 3xxx. Best-effort — never blocks the credit itself, but
+    // partial reversals are surfaced as a response warning so the user knows
+    // the schedule stayed active.
+    try {
+      const cancelResult = await cancelSchedulesForSource(
+        supabase,
+        companyId,
+        userId,
+        { invoiceId: input.credited_invoice_id },
+        { reversalDate: creditNote.invoice_date },
+      )
+      if (cancelResult.failedReversals > 0) {
+        warnings.push({
+          code: 'ACCRUAL_CANCEL_PARTIAL',
+          message:
+            'Fakturan krediterades, men en eller flera periodiseringsverifikat ' +
+            'kunde inte vändas. Periodiseringen är fortfarande aktiv — ' +
+            'kontrollera under Bokföring → Periodiseringar.',
+        })
+      }
+    } catch (err) {
+      log.warn('failed to cancel accrual schedules for credited invoice', err as Error)
+      warnings.push({
+        code: 'ACCRUAL_CANCEL_PARTIAL',
+        message:
+          'Fakturan krediterades, men periodiseringarna kunde inte avslutas. ' +
+          'Kontrollera under Bokföring → Periodiseringar.',
+      })
+    }
+
     await eventBus.emit({
       type: 'credit_note.created',
       payload: { creditNote: completeCreditNote as CreditNote, companyId, userId },
     })
   }
 
-  return NextResponse.json({ data: completeCreditNote })
+  return NextResponse.json({
+    data: completeCreditNote,
+    ...(warnings.length > 0 ? { warnings } : {}),
+  })
 }