diff --git a/extensions/general/mcp-server/__tests__/list-unmatched-documents.test.ts b/extensions/general/mcp-server/__tests__/list-unmatched-documents.test.ts
new file mode 100644
index 00000000..4fbe8162
--- /dev/null
+++ b/extensions/general/mcp-server/__tests__/list-unmatched-documents.test.ts
@@ -0,0 +1,133 @@
+import { describe, it, expect, vi } from 'vitest'
+import { createQueuedMockSupabase } from '@/tests/helpers'
+import { tools } from '../server'
+
+/**
+ * Regression guard for a reported bug: documents booked directly as a
+ * journal entry (created_journal_entry_id set, e.g. via SIE import) kept
+ * showing up in gnubok_list_unmatched_documents even though nothing was left
+ * to do with them, while gnubok_list_inbox_items(unprocessed_only) already
+ * considered them terminal-linked and correctly omitted them. The two tools
+ * disagreed because this query only excluded created_supplier_invoice_id and
+ * a transactions.document_id match, never created_journal_entry_id.
+ *
+ * lib/pending-operations/__tests__/inbox-link-status.pg.test.ts already
+ * documents the intended contract ("the link column alone drops the row out
+ * of the 'needs action' filter (the UI and list_unmatched_documents read
+ * it)"); this test locks the query actually doing that.
+ */
+const tool = tools.find((t) => t.name === 'gnubok_list_unmatched_documents')!
+
+function makeRecordingChain(result: { data: unknown; error: unknown }) {
+  const calls: Array<{ method: string; args: unknown[] }> = []
+  const handler: ProxyHandler<object> = {
+    get(_target, prop) {
+      if (prop === 'then') {
+        return (resolve: (v: unknown) => void) => resolve(result)
+      }
+      return (...args: unknown[]) => {
+        calls.push({ method: String(prop), args })
+        return proxy
+      }
+    },
+  }
+  const proxy = new Proxy({}, handler)
+  return { proxy, calls }
+}
+
+describe('gnubok_list_unmatched_documents', () => {
+  it('is registered as a read-only paginated tool', () => {
+    expect(tool).toBeDefined()
+    expect(tool.annotations?.readOnlyHint).toBe(true)
+    const schema = tool.outputSchema as { properties: Record<string, unknown> }
+    expect(schema.properties.items).toBeDefined()
+    expect(schema.properties.count).toBeDefined()
+  })
+
+  it('describes journal entries as a terminal link, not just bank transactions and supplier invoices', () => {
+    expect(tool.description).toMatch(/journal entry/)
+  })
+
+  it('excludes inbox rows already booked as a journal entry, not just supplier invoices', async () => {
+    const inboxChain = makeRecordingChain({ data: [], error: null })
+    const fromMock = vi.fn().mockReturnValue(inboxChain.proxy)
+    const supabase = { from: fromMock }
+
+    const result = (await tool.execute({}, 'company-1', 'user-1', supabase as never)) as {
+      items: unknown[]
+      count: number
+    }
+
+    expect(fromMock).toHaveBeenCalledWith('invoice_inbox_items')
+    const isCalls = inboxChain.calls.filter((c) => c.method === 'is')
+    expect(isCalls).toContainEqual({ method: 'is', args: ['created_supplier_invoice_id', null] })
+    expect(isCalls).toContainEqual({ method: 'is', args: ['created_journal_entry_id', null] })
+    expect(result).toEqual({ items: [], count: 0 })
+  })
+
+  it('maps extracted_data fields and drops documents already pinned to a transaction', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({
+      data: [
+        {
+          id: 'inbox-1',
+          document_id: 'doc-1',
+          source: 'upload',
+          email_from: null,
+          email_subject: null,
+          email_received_at: null,
+          created_at: '2026-06-01T00:00:00Z',
+          extracted_data: {
+            supplier: { name: 'DNB Finans', orgNumber: '5164060161' },
+            invoice: { currency: 'SEK', invoiceDate: '2025-08-05', paymentReference: '9581810307' },
+            totals: { total: 13428 },
+          },
+        },
+        {
+          id: 'inbox-2',
+          document_id: 'doc-2',
+          source: 'upload',
+          email_from: null,
+          email_subject: null,
+          email_received_at: null,
+          created_at: '2026-05-01T00:00:00Z',
+          extracted_data: null,
+        },
+      ],
+      error: null,
+    })
+    // doc-2 is already pinned to a bank transaction; doc-1 is not.
+    enqueue({ data: [{ document_id: 'doc-2' }], error: null })
+
+    const result = (await tool.execute({ limit: 20 }, 'company-1', 'user-1', supabase as never)) as {
+      items: Array<{ inbox_item_id: string; vendor_name: string | null; amount: number | null }>
+      count: number
+    }
+
+    expect(result.count).toBe(1)
+    expect(result.items[0].inbox_item_id).toBe('inbox-1')
+    expect(result.items[0].vendor_name).toBe('DNB Finans')
+    expect(result.items[0].amount).toBe(13428)
+  })
+
+  it('returns an empty result when the inbox query has nothing pending', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: [], error: null })
+
+    const result = (await tool.execute({}, 'company-1', 'user-1', supabase as never)) as {
+      items: unknown[]
+      count: number
+    }
+
+    expect(result).toEqual({ items: [], count: 0 })
+  })
+
+  it('throws on a database error', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: null, error: { message: 'connection refused' } })
+
+    await expect(tool.execute({}, 'company-1', 'user-1', supabase as never)).rejects.toThrow(
+      /connection refused/,
+    )
+  })
+})
diff --git a/extensions/general/mcp-server/server.ts b/extensions/general/mcp-server/server.ts
index 003deabf..18c8dab0 100644
--- a/extensions/general/mcp-server/server.ts
+++ b/extensions/general/mcp-server/server.ts
@@ -7890,7 +7890,7 @@ export const tools: McpTool[] = [
   {
     name: 'gnubok_list_unmatched_documents',
     title: 'List Unmatched Documents',
-    description: 'List inbox documents not yet attached to any bank transaction or supplier invoice. Returns vendor/amount/currency/date hints. Amount is in the invoice currency; FX-normalise before comparing to transactions.amount.',
+    description: 'List inbox documents not yet attached to any bank transaction, supplier invoice, or journal entry. Returns vendor/amount/currency/date hints. Amount is in the invoice currency; FX-normalise before comparing to transactions.amount.',
     inputSchema: {
       type: 'object',
       additionalProperties: false,
@@ -7933,8 +7933,10 @@ export const tools: McpTool[] = [
         }
       }
 
-      // Pull recent inbox items with a document, no supplier invoice yet, then
-      // filter out those whose document is already pinned to a transaction.
+      // Pull recent inbox items with a document, no supplier invoice and no
+      // direct journal entry yet (both are terminal links per the same
+      // "processed" semantics gnubok_list_inbox_items uses), then filter out
+      // those whose document is already pinned to a transaction.
       // Two-step query because PostgREST doesn't expose anti-joins.
       const fetchSize = limit * 2
       let inboxQuery = supabase
@@ -7943,6 +7945,7 @@ export const tools: McpTool[] = [
         .eq('company_id', companyId)
         .not('document_id', 'is', null)
         .is('created_supplier_invoice_id', null)
+        .is('created_journal_entry_id', null)
         .order('created_at', { ascending: false })
         .order('id', { ascending: false })
         .limit(fetchSize)