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  filing superseded figures.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>

extensions/general/mcp-server/server.ts

@@ -5256,7 +5256,7 @@ export const tools: McpTool[] = [
   {
     name: 'gnubok_find_voucher_candidates_for_invoice',
     title: 'Find Voucher Candidates (Invoice)',
-    description: 'List posted verifikat that credit kundfordran (1510) and could be the payment for this invoice. Use before gnubok_link_invoice_to_voucher when the user wants to mark a faktura paid against an existing verifikation (no new bokföring).',
+    description: "List posted verifikat that could be this invoice's payment (faktureringsmetoden: credit 1510; kontantmetoden: debit a bank/cash account 19xx). Call before gnubok_link_invoice_to_voucher to mark a faktura paid against an existing verifikation (no new bokföring).",
     inputSchema: {
       type: 'object',
       additionalProperties: false,
@@ -5322,7 +5322,7 @@ export const tools: McpTool[] = [
   {
     name: 'gnubok_link_invoice_to_voucher',
     title: 'Link Invoice to Voucher',
-    description: 'Markera en faktura som betald genom att länka till en befintlig verifikation som redan krediterar kundfordran (1510). Ingen ny verifikation skapas. Hitta kandidater med gnubok_find_voucher_candidates_for_invoice först.',
+    description: 'Markera en faktura som betald genom att länka till en befintlig bokförd verifikation (faktureringsmetoden: krediterar 1510; kontantmetoden: debiterar likvidkonto 19xx). Ingen ny verifikation skapas. Hitta kandidater med gnubok_find_voucher_candidates_for_invoice först.',
     inputSchema: {
       type: 'object',
       additionalProperties: false,

extensions/general/skatteverket/index.ts

@@ -1591,6 +1591,13 @@ export const skatteverketExtension: Extension = {
               { status: result.status },
             )
           }
+          // Unlocking abandons the granskningsunderlag, so the locally-cached
+          // `awaiting_signing` record no longer reflects SKV — the signing link
+          // it carries points at a released draft. Clear it (mirroring the
+          // DELETE /agi/underlag and /agi/sparad handlers) so the panel drops
+          // back to the pre-submission state instead of stranding the user on a
+          // stale "redo att signeras" box.
+          await ctx.settings.clear(`agi_submission_${period}`)
           return NextResponse.json({ data: result.data })
         } catch (err) {
           return handleSkvError(err)