fix(invoices): honour defer_invoice_booking on MCP, REST v1 and inbox convert (#1921)

The #967 "Registrera men bokför inte" setting was only respected by the
dashboard routes. Six other paths decided whether to post the issue-time
verifikat with `accounting_method === 'accrual'` alone, so a company that
had switched booking to the explicit Bokför step still got vouchers posted
at issue through MCP, the REST v1 API and the invoice-inbox convert route:

- lib/pending-operations/commit.ts: send_invoice, mark_invoice_sent,
  create_supplier_invoice_from_inbox executors
- app/api/v1/.../invoices/[id]/send and mark-sent (commit + dry-run preview)
- app/api/v1/.../supplier-invoices POST
- extensions/general/invoice-inbox convert

All of them now call booksInvoicesOnIssue() from lib/bookkeeping/booking-mode,
the helper the dashboard already uses, and select defer_invoice_booking where
the settings projection did not include it. Behaviour for accrual companies
without the flag and for kontantmetoden companies is unchanged.

Tests: one deferred-company case per door (8 new), verified to fail without
the fix. skills/accounted-api regenerated for the changed v1 descriptions.

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

extensions/general/invoice-inbox/__tests__/convert-route.test.ts

@@ -607,3 +607,35 @@ describe('DELETE /items/:id', () => {
     expect(body.data.deleted).toBe(true)
   })
 })
+
+describe('POST /items/:id/convert honours defer_invoice_booking (#967)', () => {
+  const route = findRoute('POST', '/items/:id/convert')
+
+  it('registers WITHOUT the registration JE when the company defers booking', async () => {
+    const { createSupplierInvoiceRegistrationEntry } = await import('@/lib/bookkeeping/supplier-invoice-entries')
+    vi.mocked(createSupplierInvoiceRegistrationEntry).mockClear()
+
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: makeInvoiceInboxItem({ status: 'received' }) })
+    enqueue({ data: makeSupplier({ id: SUPPLIER_UUID }) })
+    enqueue({ data: 42 })
+    enqueue({ data: { id: 'invoice-1', status: 'registered' } })
+    enqueue({ data: null, error: null })
+    enqueue({ data: makeCompanySettings({ accounting_method: 'accrual', defer_invoice_booking: true }) })
+    enqueue({ data: null, error: null })
+    enqueue({ data: null, error: null })
+
+    const ctx = buildCtx(supabase)
+    const request = createMockRequest('/items/item-1/convert', {
+      method: 'POST',
+      body: VALID_CONVERT_BODY,
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, ctx)
+    const { status, body } = await parseJsonResponse<{ data: { registration_journal_entry_id: string | null } }>(res)
+
+    expect(status).toBe(200)
+    expect(body.data.registration_journal_entry_id).toBeNull()
+    expect(createSupplierInvoiceRegistrationEntry).not.toHaveBeenCalled()
+  })
+})

extensions/general/invoice-inbox/index.ts

@@ -44,6 +44,7 @@ import {
   applyDomainStatusFromWebhook,
 } from './lib/custom-domains'
 import { createSupplierInvoiceRegistrationEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
+import { booksInvoicesOnIssue } from '@/lib/bookkeeping/booking-mode'
 import { createSchedulesForSupplierInvoice } from '@/lib/bookkeeping/accruals/from-invoices'
 import { suggestBalanceAccount } from '@/lib/bookkeeping/accruals/account-suggestions'
 import { isSlpPensionAccount } from '@/lib/bookkeeping/slp-lines'
@@ -2151,14 +2152,15 @@ export const invoiceInboxExtension: Extension = {
 
         const { data: settings } = await ctx.supabase
           .from('company_settings')
-          .select('accounting_method')
+          .select('accounting_method, defer_invoice_booking')
           .eq('company_id', ctx.companyId)
           .single()
 
-        const accountingMethod = settings?.accounting_method || 'accrual'
         let registrationJournalEntryId: string | null = null
 
-        if (accountingMethod === 'accrual') {
+        // #967: deferred companies register WITHOUT booking (same gate as
+        // POST /api/supplier-invoices); ekonomi books later via Bokför.
+        if (booksInvoicesOnIssue(settings)) {
           try {
             const journalEntry = await createSupplierInvoiceRegistrationEntry(
               ctx.supabase,