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  filing superseded figures.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>

components/settings/VoucherSeriesPerSourceTypeForm.tsx

@@ -26,8 +26,11 @@ const VISIBLE_SOURCE_TYPES: Array<{ key: JournalEntrySourceType; labelKey: strin
   { key: 'manual', labelKey: 'manual' },
   { key: 'invoice_created', labelKey: 'invoice_created' },
   { key: 'invoice_paid', labelKey: 'invoice_paid' },
+  { key: 'invoice_cash_payment', labelKey: 'invoice_cash_payment' },
   { key: 'supplier_invoice_registered', labelKey: 'supplier_invoice_registered' },
   { key: 'supplier_invoice_paid', labelKey: 'supplier_invoice_paid' },
+  { key: 'supplier_invoice_cash_payment', labelKey: 'supplier_invoice_cash_payment' },
+  { key: 'supplier_invoice_privately_paid', labelKey: 'supplier_invoice_privately_paid' },
   { key: 'salary_payment', labelKey: 'salary_payment' },
   { key: 'bank_transaction', labelKey: 'bank_transaction' },
   { key: 'reminder_fee', labelKey: 'reminder_fee' },
@@ -41,9 +44,12 @@ const VISIBLE_SOURCE_TYPES: Array<{ key: JournalEntrySourceType; labelKey: strin
 const SV_LABELS: Record<string, string> = {
   manual: 'Manuella verifikat',
   invoice_created: 'Kundfakturor (skapande)',
-  invoice_paid: 'Kundfakturor (betalning)',
+  invoice_paid: 'Kundfakturor (betalning, fakturametod)',
+  invoice_cash_payment: 'Kundfakturor (betalning, kontantmetod)',
   supplier_invoice_registered: 'Leverantörsfakturor (registrering)',
-  supplier_invoice_paid: 'Leverantörsfakturor (betalning)',
+  supplier_invoice_paid: 'Leverantörsfakturor (betalning, fakturametod)',
+  supplier_invoice_cash_payment: 'Leverantörsfakturor (betalning, kontantmetod)',
+  supplier_invoice_privately_paid: 'Leverantörsfakturor (privat utlägg)',
   salary_payment: 'Lön',
   bank_transaction: 'Banktransaktioner',
   reminder_fee: 'Påminnelseavgifter',

components/settings/sections/BookkeepingSettingsContent.tsx

@@ -9,6 +9,7 @@ import { SettingsLoadingSkeleton } from '@/components/settings/SettingsLoadingSk
 import { PeriodLockingSettings } from '@/components/settings/PeriodLockingSettings'
 import { VoucherSeriesManager } from '@/components/settings/VoucherSeriesManager'
 import { VoucherSeriesPerSourceTypeForm } from '@/components/settings/VoucherSeriesPerSourceTypeForm'
+import { applyDefaultSeriesToMap } from '@/lib/bookkeeping/voucher-series-resolver'
 import { PeriodiseringAutoDetectToggle } from '@/components/settings/PeriodiseringAutoDetectToggle'
 import { AccountingFrameworkForm } from '@/components/settings/AccountingFrameworkForm'
 import { useSettings } from '@/components/settings/useSettings'
@@ -46,6 +47,25 @@ export function BookkeepingSettingsContent() {
       accounting_method: accountingMethod,
       default_voucher_series: defaultVoucherSeries,
     }
+
+    // Write-through: the booking engine resolves the series from the
+    // per-source-type map, NOT from default_voucher_series. So when the user
+    // changes the global default, propagate it across the map — but only for
+    // types that were still following the previous default, leaving explicit
+    // per-type overrides (set via VoucherSeriesPerSourceTypeForm) untouched.
+    // Without this the "Standardserie" dropdown is a no-op for bookkeeping.
+    // Only runs when the series actually changed, so saving the form for an
+    // unrelated reason (e.g. the lock date) never rewrites the map.
+    const prevDefault = settings?.default_voucher_series || 'A'
+    const currentMap = settings?.default_voucher_series_per_source_type
+    if (currentMap && defaultVoucherSeries !== prevDefault) {
+      updates.default_voucher_series_per_source_type = applyDefaultSeriesToMap(
+        currentMap,
+        prevDefault,
+        defaultVoucherSeries,
+      )
+    }
+
     return {
       updates,
       onSuccess: (data: Record<string, unknown>) => {