Add/pdf and templates (#705)

* fix(invoices): apply configured voucher series to payments + preview next voucher

The booking engine resolves the series from
default_voucher_series_per_source_type, but the global "Standardserie"
dropdown wrote a separate field the engine ignored, and cash-method invoice
payments (invoice_cash_payment) weren't exposed in settings — so configured
series were silently dropped to "A".

- Expose cash/private payment source types in the per-source-type form
- Write the global default through to the map on save, keeping overrides
- Resolve voucher-sequences/next by source_type (+date) to match the engine
- Show the upcoming voucher (V2) in the payment dialog title
- Share resolveInvoicePaymentSourceType so preview and booking can't drift

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(salary): keep AGI panel in sync with Skatteverket signing state

The AGI panel mixed run-scoped generation state (agi_generated_at,
agi_declarations) with period-scoped submission state (extension_data
agi_submission_{period}), so the two could drift and present
contradictory UI. Reconcile them:

- Auto-detect a Mina Sidor BankID signature: while awaiting_signing,
  poll /agi/kvittenser on mount and on tab refocus so the panel flips
  to "signed" (hiding the signing actions) without a manual
  "Hamta kvittens" click.
- Warn instead of offering to sign when the locked granskningsunderlag
  predates the run's latest AGI generation (draftIsStale) — avoids
  filing superseded figures.
- Self-heal a stale "AGI-XML saknas" error once the run's AGI is
  (re)generated out-of-band (MCP/API/other tab).
- Refetch the salary run on tab focus so agi_generated_at reflects
  out-of-band generation without a hard reload.
- /agi/lasUpp now clears the cached agi_submission_{period} record, so
  unlocking drops the panel back to the pre-submission state instead of
  stranding it on a released "redo att signeras" draft.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat: Implement VAT registration handling and invoice item line types

- Added VAT registration check in commitCreateInvoice to set VAT rate to 0% for non-VAT registered companies.
- Updated invoice creation logic to reflect 'exempt' VAT treatment and adjusted related fields accordingly.
- Introduced support for free-text and blank spacer rows in invoice items by adding a new line_type field.
- Enhanced invoice and credit note handling to accommodate new line types.
- Added new localized messages for text rows in English and Swedish.
- Created tests for salary run approval logic, ensuring bank details are validated correctly.
- Implemented effective net payout calculation for salary runs, considering tax overrides.
- Added SQL migrations to support new invoice item line types and accounting method awareness for linking invoices to vouchers.

* feat(articles): artikelregister with revenue account + VAT rate per article

Article register (non-inventory) with per-article VAT rate and optional
BAS class-3 revenue-account override. Includes API routes, UI pages,
MCP tools, pending-operation staging, and the activate-or-create
account flow (ACCOUNTS_NOT_IN_CHART -> ActivateAccountsDialog,
unknown numbers -> AddAccountDialog) reusing the journal entry UX.

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

* feat(bookkeeping): no-doc-required batch + bulk-missing endpoints

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

* feat(payments): supplier payment lines + cash-method invoice matching

Shared payment-line proposal for supplier invoices, improved
match-invoice/match-supplier-invoice flows (kontantmetoden-aware),
and voucher-link support without requiring a 151x clearing entry.

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

* feat(bookkeeping): new journal entry dialog, SIE import tweaks, misc

New journal entry dialog component, journal list/page updates,
invoice editor updates, SIE import adjustments, transaction ingest
and api-key tweaks, pr-agent workflow update.

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

* feat(invoices): implement tax reduction features and localization updates

* feat(tests): add VAT registration gate to pending operations commit tests

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

app/api/articles/[id]/route.ts

@@ -4,7 +4,8 @@ import { ensureInitialized } from '@/lib/init'
 import { validateBody } from '@/lib/api/validate'
 import { UpdateArticleSchema } from '@/lib/api/schemas'
 import { withRouteContext } from '@/lib/api/with-route-context'
-import { isValidRevenueAccount } from '@/lib/articles/validate-revenue-account'
+import { checkRevenueAccount } from '@/lib/articles/validate-revenue-account'
+import { AccountsNotInChartError, accountsNotInChartResponse } from '@/lib/bookkeeping/errors'
 import { errorResponseFromCode } from '@/lib/errors/get-structured-error'
 import type { Article } from '@/types'
 
@@ -53,9 +54,14 @@ export const PATCH = withRouteContext(
     if (!result.success) return result.response
     const body = result.data
 
+    // Same activate-and-retry contract as POST /api/articles: a class-3 account
+    // that just isn't activated yet returns ACCOUNTS_NOT_IN_CHART.
     if (body.revenue_account) {
-      const ok = await isValidRevenueAccount(supabase, companyId!, body.revenue_account)
-      if (!ok) {
+      const status = await checkRevenueAccount(supabase, companyId!, body.revenue_account)
+      if (status === 'activatable') {
+        return accountsNotInChartResponse(new AccountsNotInChartError([body.revenue_account]))
+      }
+      if (status === 'invalid') {
         return errorResponseFromCode('ARTICLE_REVENUE_ACCOUNT_INVALID', opLog, { requestId })
       }
     }

app/api/articles/__tests__/id.test.ts

@@ -61,6 +61,42 @@ describe('GET/PATCH/DELETE /api/articles/[id]', () => {
     expect(body.data.price_excl_vat).toBe(1500)
   })
 
+  it('PATCH answers ACCOUNTS_NOT_IN_CHART for a BAS class-3 account missing from the chart', async () => {
+    // chart_of_accounts lookup: no row, but 3999 is a known BAS class-3
+    // account → activatable via the activate-and-retry dialog flow.
+    enqueue({ data: null })
+
+    const request = createMockRequest('/api/articles/a1', {
+      method: 'PATCH',
+      body: { revenue_account: '3999' },
+    })
+
+    const response = await PATCH(request, createMockRouteParams({ id: 'a1' }))
+    const { status, body } = await parseJsonResponse<{
+      error: { code: string; account_numbers: string[] }
+    }>(response)
+
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('ACCOUNTS_NOT_IN_CHART')
+    expect(body.error.account_numbers).toEqual(['3999'])
+  })
+
+  it('PATCH rejects a 3xxx revenue_account unknown to both chart and BAS catalogue', async () => {
+    // No chart row and 3041 is not in the BAS reference → invalid, no dialog.
+    enqueue({ data: null })
+
+    const request = createMockRequest('/api/articles/a1', {
+      method: 'PATCH',
+      body: { revenue_account: '3041' },
+    })
+
+    const response = await PATCH(request, createMockRouteParams({ id: 'a1' }))
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(response)
+
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('ARTICLE_REVENUE_ACCOUNT_INVALID')
+  })
+
   it('DELETE soft-deactivates and returns success', async () => {
     enqueue({ data: { id: 'a1', active: false } })
 

app/api/articles/__tests__/route.test.ts

@@ -60,8 +60,27 @@ describe('GET/POST /api/articles', () => {
     expect(status).toBe(400)
   })
 
-  it('POST rejects a revenue_account that is not an active class-3 account', async () => {
-    // chart_of_accounts lookup returns no row → override is invalid.
+  it('POST rejects a 3xxx revenue_account unknown to both chart and BAS catalogue', async () => {
+    // Non-3xxx numbers are already stopped by the Zod schema; the route-level
+    // 'invalid' branch covers 3xxx numbers that exist nowhere — no chart row
+    // and not in the BAS reference (3041 is not a BAS 2026 account).
+    enqueue({ data: null })
+
+    const request = createMockRequest('/api/articles', {
+      method: 'POST',
+      body: { name: 'Frakt', price_excl_vat: 100, revenue_account: '3041' },
+    })
+
+    const response = await POST(request, { params: Promise.resolve({}) })
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(response)
+
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('ARTICLE_REVENUE_ACCOUNT_INVALID')
+  })
+
+  it('POST answers ACCOUNTS_NOT_IN_CHART for a BAS class-3 account missing from the chart', async () => {
+    // No chart row, but 3999 is a known BAS class-3 account → activatable, so
+    // the client can run the activate-and-retry dialog flow.
     enqueue({ data: null })
 
     const request = createMockRequest('/api/articles', {
@@ -69,11 +88,47 @@ describe('GET/POST /api/articles', () => {
       body: { name: 'Frakt', price_excl_vat: 100, revenue_account: '3999' },
     })
 
+    const response = await POST(request, { params: Promise.resolve({}) })
+    const { status, body } = await parseJsonResponse<{
+      error: { code: string; account_numbers: string[] }
+    }>(response)
+
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('ACCOUNTS_NOT_IN_CHART')
+    expect(body.error.account_numbers).toEqual(['3999'])
+  })
+
+  it('POST answers ACCOUNTS_NOT_IN_CHART for an inactive class-3 chart account', async () => {
+    enqueue({ data: { account_class: 3, is_active: false } })
+
+    const request = createMockRequest('/api/articles', {
+      method: 'POST',
+      body: { name: 'Frakt', price_excl_vat: 100, revenue_account: '3001' },
+    })
+
     const response = await POST(request, { params: Promise.resolve({}) })
     const { status, body } = await parseJsonResponse<{ error: { code: string } }>(response)
 
     expect(status).toBe(400)
-    expect(body.error.code).toBe('ARTICLE_REVENUE_ACCOUNT_INVALID')
+    expect(body.error.code).toBe('ACCOUNTS_NOT_IN_CHART')
+  })
+
+  it('POST accepts a revenue_account that is active class 3 in the chart', async () => {
+    // 1st DB hit: chart_of_accounts lookup → active class-3 row.
+    enqueue({ data: { account_class: 3, is_active: true } })
+    // 2nd DB hit: insert ... returning the row.
+    enqueue({ data: { id: 'a1', name: 'Frakt', article_number: '3', revenue_account: '3001' } })
+
+    const request = createMockRequest('/api/articles', {
+      method: 'POST',
+      body: { name: 'Frakt', price_excl_vat: 100, revenue_account: '3001' },
+    })
+
+    const response = await POST(request, { params: Promise.resolve({}) })
+    const { status, body } = await parseJsonResponse<{ data: { revenue_account: string } }>(response)
+
+    expect(status).toBe(200)
+    expect(body.data.revenue_account).toBe('3001')
   })
 
   it('POST creates an article and auto-assigns a number', async () => {

app/api/articles/route.ts

@@ -5,7 +5,8 @@ import { validateBody } from '@/lib/api/validate'
 import { CreateArticleSchema } from '@/lib/api/schemas'
 import { withRouteContext } from '@/lib/api/with-route-context'
 import { ensureArticleNumber } from '@/lib/articles/ensure-article-number'
-import { isValidRevenueAccount } from '@/lib/articles/validate-revenue-account'
+import { checkRevenueAccount } from '@/lib/articles/validate-revenue-account'
+import { AccountsNotInChartError, accountsNotInChartResponse } from '@/lib/bookkeeping/errors'
 import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
 import type { Article } from '@/types'
 
@@ -50,9 +51,14 @@ export const POST = withRouteContext(
     const body = result.data
 
     // Guard the optional revenue-account override against the chart of accounts.
+    // A class-3 account that merely isn't activated yet gets the standard
+    // ACCOUNTS_NOT_IN_CHART envelope so the client can offer activate-and-retry.
     if (body.revenue_account) {
-      const ok = await isValidRevenueAccount(supabase, companyId!, body.revenue_account)
-      if (!ok) {
+      const status = await checkRevenueAccount(supabase, companyId!, body.revenue_account)
+      if (status === 'activatable') {
+        return accountsNotInChartResponse(new AccountsNotInChartError([body.revenue_account]))
+      }
+      if (status === 'invalid') {
         return errorResponseFromCode('ARTICLE_REVENUE_ACCOUNT_INVALID', log, { requestId })
       }
     }