feat(rot-rut): overview page, beslutsfil import, avslag reclaim, MCP list + settle (#2397)

* feat(rot-rut): overview page, beslutsfil import, avslag reclaim, MCP list + settle

Follow-up to #2239/#2360 for firms whose every invoice carries ROT/RUT.

- /invoices/rot-rut: tiles (at Skatteverket on 1513, awaiting beslut,
  refused to book, ready to request) and one row per begaran with mark
  uploaded, cancel, download and "Bokfor nekat belopp"; the Fakturor
  button links here, ?rot-rut=1 still opens the file dialog.
- Beslutsfil import from the UI through the existing import route.
- Reclaim of the share Skatteverket refused: one voucher debit 1510 /
  credit 1513 per invoice (source_type rot_rut_reclaim), CAS-attached to
  the begaran and guarded by a partial unique index; the invoice reopens
  for the refused share via invoices.deduction_reclaimed_total, with the
  customer-share formula and its SQL twin gaining the same term. The
  payment dialog and bank match then settle the reopened remaining as a
  plain 1510 clearing; a booked kontantmetod invoice is proposed accrual-
  shaped so revenue is never recognised twice. Unknown per-invoice split
  of a partial beslut is refused, never allocated.
- MCP: gnubok_list_rot_rut_payout_requests (search-only read) and
  gnubok_settle_rot_rut_payout (staged write, op settle_rot_rut_payout)
  sharing one pre-flight + settle with the dashboard match route.
- Migrations 20260907140000 (reclaim state, source_type, INSERT guard),
  20260907140100/140101 (pending_operations op type).

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

* chore(rot-rut): renumber migrations after merging main

Main already carries 20260907143000 and 20260907150000, so the three
rot-rut migrations move to 20260907160000/160100/160101 to keep the
applied order monotonic (see memory: migration-version-collisions).

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

* fix(rot-rut): close the reclaim gaps found by skeptics, CI and review

Skeptic refutations (#2397):
- payment-sync recomputes remaining with deduction_reclaimed_total, so a
  storno of a payment on a reopened invoice no longer strands the refused
  share (R1).
- Reclaim refused while an invoice sits in a later live begäran
  (ROT_RUT_RECLAIM_INVOICE_REREQUESTED); the overview and the MCP list hide
  the action for the same case (C2).
- A reclaimed invoice is blocked from a new begäran (DEDUCTION_RECLAIMED)
  until the reclaim voucher is reversed (R2/C3).
- Storno of the reclaim voucher syncs the invoices and the begäran back
  (rot-rut-reclaim-reversal.ts, hooked into reverseEntry) (R3).
- A paid invoice with NULL paid_amount counts its customer share as paid
  (C4). Crediting an invoice with a reclaimed share is refused on the
  dashboard, v1 and MCP paths (R4).

CI and review:
- Build: custom-coded MCP errors via Object.assign, not codedError.
- pg-real: column default for default_voucher_series_per_source_type
  re-stated with rot_rut_reclaim (20260907160200); the default test now
  re-applies the latest default migration.
- Checks: accounted-api skill regenerated (journal-entries source types).
- CodeRabbit/Superagent: per-item refused shares must reconcile with the
  request-level beslut; per-invoice reopen through the idempotent RPC
  apply_rot_rut_reclaim_invoice (20260907160300) with a resume path;
  update-stage settle failures keep the voucher id (failed_partial);
  Stockholm calendar date for the booking; existing-voucher tab uses the
  same proposal method; MCP stage checks bank_line junction rows.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

* fix(rot-rut): carry the voucher id through the match outcome type; date the reclaim on the beslut

- The shared match outcome now declares journalEntryId on update-stage
  errors, matching the settle service (Core Build TS2339 on 2d6cece1a).
- The reclaim voucher is dated on the Swedish calendar day of Skatteverkets
  beslut (decided_at), today only when no decision date is recorded, and
  the confirm dialog states the date (Swedish accounting review: BFL 5 kap
  6-7 §, datum for affarshandelsen).

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

* fix(rot-rut): reclaim RPCs validate the share and derive the invoice state; idempotent revert; v1 credit guard reads the column

- apply_rot_rut_reclaim_invoice (20260907160400 replaces the 160300
  signature) takes only the refused share, validates it against the locked
  item, request and invoice, and derives remaining_amount and status from
  the INSERT-guard formula (review: caller-supplied accounting values,
  CWE-862). revert_rot_rut_reclaim_invoice mirrors it for a reversed
  reclaim voucher; the request link is cleared only after every leg.
- v1 credit route projection includes deduction_reclaimed_total so the
  reclaim guard actually fires there.
- Overview keeps "Bokfor nekat belopp" available while legs are pending
  (resume after a partial failure).
- Match and settle routes attach journal_entry_id on update-stage errors.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01D9wvsGnvu5tHGqYnJnjnaB

---------

Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>

lib/errors/structured-errors.ts

@@ -1033,6 +1033,62 @@ const INVOICE: Record<string, StructuredErrorEntry> = {
     message_sv: 'Beloppet stämmer inte med de valda utläggen. Välj de utlägg som överföringen täcker.',
     message_en: 'The amount does not match the selected expense claims. Pick the claims this transfer covers.',
   },
+  // Reclaim: Skatteverkets avslag booked back onto the customer
+  ROT_RUT_RECLAIM_NO_BESLUT: {
+    httpStatus: 400,
+    message_sv:
+      'Skatteverkets beslut är inte registrerat för begäran. Importera beslutsfilen eller registrera beslutet först.',
+    message_en:
+      "Skatteverket's decision is not recorded for this request. Import the decision file or record the decision first.",
+  },
+  ROT_RUT_RECLAIM_NOTHING_REFUSED: {
+    httpStatus: 400,
+    message_sv: 'Skatteverket beviljade hela begäran: det finns inget nekat belopp att bokföra.',
+    message_en: 'Skatteverket approved the whole request: there is no refused amount to book.',
+  },
+  ROT_RUT_RECLAIM_ALREADY_DONE: {
+    httpStatus: 409,
+    message_sv: 'Det nekade beloppet är redan bokfört för den här begäran.',
+    message_en: 'The refused amount has already been booked for this request.',
+  },
+  ROT_RUT_RECLAIM_SPLIT_UNKNOWN: {
+    httpStatus: 400,
+    message_sv:
+      'Beslutet är registrerat som en totalsumma för flera fakturor. Importera Skatteverkets beslutsfil så att det nekade beloppet kan fördelas per faktura.',
+    message_en:
+      "The decision was recorded as one total for several invoices. Import Skatteverket's decision file so the refused amount can be split per invoice.",
+  },
+  ROT_RUT_RECLAIM_INVOICE_NOT_BOOKED: {
+    httpStatus: 400,
+    message_sv:
+      'Fakturan har ingen verifikation, så det finns ingen fordran på konto 1513 att flytta. Bokför fakturan först.',
+    message_en:
+      'The invoice has no voucher, so there is no receivable on account 1513 to move. Book the invoice first.',
+  },
+  ROT_RUT_RECLAIM_INVOICE_NOT_OPEN: {
+    httpStatus: 400,
+    message_sv: 'Fakturan är makulerad eller krediterad och kan inte öppnas igen för det nekade beloppet.',
+    message_en: 'The invoice is cancelled or credited and cannot be reopened for the refused amount.',
+  },
+  ROT_RUT_RECLAIM_CURRENCY: {
+    httpStatus: 400,
+    message_sv: 'Det nekade beloppet kan bara bokföras för fakturor i SEK.',
+    message_en: 'The refused amount can only be booked for invoices in SEK.',
+  },
+  ROT_RUT_RECLAIM_INVOICE_REREQUESTED: {
+    httpStatus: 409,
+    message_sv:
+      'Minst en faktura i begäran ingår i en senare begäran som inte är avslagen. Det nekade beloppet kan inte bokföras på kunden när Skatteverket prövar fakturan igen.',
+    message_en:
+      'At least one invoice in this request is part of a later request that is not rejected. The refused amount cannot be booked onto the customer while Skatteverket is reviewing the invoice again.',
+  },
+  ROT_RUT_RECLAIM_RACE: {
+    httpStatus: 409,
+    message_sv:
+      'Det nekade beloppet hann redan bokföras av en annan åtgärd. Verifikationen som skapades kan inte kopplas: kontrollera bokföringen på konto 1513 och 1510.',
+    message_en:
+      'The refused amount was already booked by another action. The voucher that was created could not be attached: check the bookkeeping on accounts 1513 and 1510.',
+  },
   ROT_RUT_FILE_CREATE_FAILED: {
     httpStatus: 500,
     message_sv: 'Filen kunde inte skapas.',
@@ -1075,6 +1131,13 @@ const INVOICE: Record<string, StructuredErrorEntry> = {
     message_sv: 'Fakturan har redan krediterats.',
     message_en: 'Invoice has already been credited.',
   },
+  INVOICE_CREDIT_ROT_RUT_RECLAIMED: {
+    httpStatus: 400,
+    message_sv:
+      'Fakturan har ett nekat ROT/RUT-avdrag bokfört som kundfordran. Makulera den bokningen (verifikationen med nekat avdrag) innan fakturan krediteras, annars stämmer inte kreditfakturans fördelning mellan konto 1510 och 1513.',
+    message_en:
+      'The invoice carries a refused ROT/RUT deduction booked as a customer receivable. Reverse that voucher before crediting the invoice, otherwise the credit note splits 1510 and 1513 wrongly.',
+  },
   INVOICE_CREDIT_NOT_SENT: {
     httpStatus: 400,
     message_sv: 'Endast skickade, betalda eller förfallna fakturor kan krediteras.',