feat(invoices): registrera utan att bokföra + explicit Bokför-steg (#1040)

* feat(invoices): registrera utan att bokföra + explicit Bokför-steg Companies where one person registers supplier invoices / sends customer invoices while ekonomi does the actual bookkeeping had no way to split the two: under faktureringsmetoden every registration/send booked the journal entry inline. - New company setting defer_invoice_booking (default off, accrual only): registering a supplier invoice or sending/marking-sent a customer invoice creates NO journal entry. - New explicit booking routes POST /api/supplier-invoices/[id]/book and POST /api/invoices/[id]/book: create the registration/revenue entry afterwards, CAS-guarded against concurrent booking (a lost race cancels the just-posted voucher with a gap explanation), including periodisering schedules. - Detail pages show "Ej bokförd ännu" + a Bokför button for unbooked accrual invoices; the settings toggle lives under Bokföringsmetod. - mark-paid needs no changes: both payment flows already route on the journal-entry link, so an invoice still unbooked when paid gets the full cash-style entry. - The mark-sent fail-closed rollback now keys on the same gate so deferred sends are not rolled back as booking failures. Fixes #967 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(invoices): harden deferred booking after review CodeRabbit round on #1040: - CAS link guards also require a still-bookable status (and uncredited, customer side) so a concurrent mark-paid/credit cannot end up with a double-posting registration/revenue entry. - Settings reads fail closed instead of defaulting to accrual rules. - Detail pages surface the ACCRUAL_SCHEDULE_FAILED warning instead of showing plain success, and the customer page no longer stringifies structured errors into "[object Object]". - The settings form normalizes defer_invoice_booking to false under kontantmetoden so a stale flag cannot re-activate on method switch. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-07-16 18:15:20 +02:00
parent 14f7478abb
commit 1443235cec
19 changed files with 1091 additions and 9 deletions
@@ -125,6 +125,8 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
  const [oreRounding, setOreRounding] = useState<boolean>(true)
  const [vatRegistered, setVatRegistered] = useState<boolean>(true)
  const [accountingMethod, setAccountingMethod] = useState<'accrual' | 'cash'>('accrual')
+  // #967: register/send without booking; ekonomi books in a separate step.
+  const [deferInvoiceBooking, setDeferInvoiceBooking] = useState(false)
  const [reminderDays, setReminderDays] = useState<[number, number, number]>([15, 30, 45])

  const statusLabel = (status: InvoiceStatus): string => t(`status_${status}`)
@@ -220,7 +222,7 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
        data.company_id
          ? supabase
              .from('company_settings')
-              .select('ore_rounding, vat_registered, accounting_method, reminder_days_level_1, reminder_days_level_2, reminder_days_level_3')
+              .select('ore_rounding, vat_registered, accounting_method, defer_invoice_booking, reminder_days_level_1, reminder_days_level_2, reminder_days_level_3')
              .eq('company_id', data.company_id)
              .maybeSingle()
          : Promise.resolve(null),
@@ -256,6 +258,7 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
        setVatRegistered(settings.vat_registered)
      }
      setAccountingMethod(settings?.accounting_method === 'cash' ? 'cash' : 'accrual')
+      setDeferInvoiceBooking(!!settings?.defer_invoice_booking)
      setReminderDays([
        settings?.reminder_days_level_1 ?? 15,
        settings?.reminder_days_level_2 ?? 30,
@@ -273,6 +276,42 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
    setIsLoading(false)
  }

+  // #967: deferred booking: create the revenue verifikat afterwards.
+  async function handleBook() {
+    if (!invoice) return
+    setIsUpdating(true)
+    try {
+      const response = await fetch(`/api/invoices/${invoice.id}/book`, { method: 'POST' })
+      const data = await response.json()
+      if (!response.ok) {
+        // data.error is a structured object for this route; only strings are
+        // usable as a toast message.
+        const message =
+          typeof data.error === 'string'
+            ? data.error
+            : typeof data.error?.message === 'string'
+              ? data.error.message
+              : t('book_failed_fallback')
+        throw new Error(message)
+      }
+      if (Array.isArray(data.warnings) && data.warnings.length > 0) {
+        // Booked, but a follow-up is needed (e.g. periodiseringar failed).
+        toast({ title: t('booked_title'), description: t('booked_with_warnings_description'), variant: 'destructive' })
+      } else {
+        toast({ title: t('booked_title'), description: t('booked_description') })
+      }
+      fetchInvoice()
+    } catch (error) {
+      toast({
+        title: t('book_failed_title'),
+        description: error instanceof Error ? error.message : t('fallback_try_again'),
+        variant: 'destructive',
+      })
+    } finally {
+      setIsUpdating(false)
+    }
+  }
+
  async function updateStatus(status: InvoiceStatus) {
    if (!invoice) return

@@ -532,7 +571,15 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
  const isCreditNote = !!invoice.credited_invoice_id
  const booksOnIssue = isCreditNote
    ? !!originalInvoice && creditNoteNeedsJournalEntry(accountingMethod, originalInvoice)
-    : accountingMethod === 'accrual'
+    : accountingMethod === 'accrual' && !deferInvoiceBooking
+  // #967: sent under deferred booking; ekonomi books the revenue verifikat
+  // from here afterwards.
+  const canBookAfterwards =
+    isRealInvoice &&
+    !isCreditNote &&
+    !invoice.journal_entry_id &&
+    accountingMethod === 'accrual' &&
+    ['sent', 'overdue'].includes(invoice.status)
  const preferredSendMode = getCreditNoteSendMode({
    customerHasEmail,
    isSandbox,
@@ -976,6 +1023,22 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
                  </span>
                </div>
              )}
+              {canBookAfterwards && (
+                <>
+                  <Separator />
+                  <div className="flex items-center justify-between gap-3">
+                    <span className="text-muted-foreground text-sm">{t('bookkeeping_label')}</span>
+                    <div className="flex items-center gap-3">
+                      <span className="text-sm text-muted-foreground">{t('not_booked_yet')}</span>
+                      {canWrite && (
+                        <Button size="sm" onClick={handleBook} disabled={isUpdating}>
+                          {t('book_action')}
+                        </Button>
+                      )}
+                    </div>
+                  </div>
+                </>
+              )}
              {invoice.journal_entry_id && (
                <>
                  <Separator />
@@ -23,6 +23,7 @@ import { AccountNumber } from '@/components/ui/account-number'
 import { DestructiveConfirmDialog, useDestructiveConfirm } from '@/components/ui/destructive-confirm-dialog'
 import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
 import { DocumentViewButton } from '@/components/bookkeeping/DocumentViewButton'
+import { useCompanySettings } from '@/components/settings/useSettings'
 import { formatAmount, formatCurrency } from '@/lib/utils'
 import { getDisplayTotal } from '@/lib/invoices/rounding'
 import type { SupplierInvoice, SupplierInvoiceItem, SupplierInvoicePayment, BASAccount } from '@/types'
@@ -77,6 +78,7 @@ const statusVariants: Record<string, 'default' | 'secondary' | 'success' | 'warn

 export default function SupplierInvoiceDetailPage() {
  const { canWrite } = useCanWrite()
+  const { settings: companySettings } = useCompanySettings()
  const params = useParams()
  const router = useRouter()
  const { toast } = useToast()
@@ -282,6 +284,24 @@ export default function SupplierInvoiceDetailPage() {
    setIsProcessing(false)
  }

+  // #967: deferred booking: create the registration verifikat afterwards.
+  async function handleBook() {
+    setIsProcessing(true)
+    const res = await fetch(`/api/supplier-invoices/${params.id}/book`, { method: 'POST' })
+    const result = await res.json()
+    if (!res.ok) {
+      toast({ title: t('book_failed_title'), description: getErrorMessage(result, { context: 'supplier_invoice' }), variant: 'destructive' })
+    } else if (Array.isArray(result.warnings) && result.warnings.length > 0) {
+      // Booked, but a follow-up is needed (e.g. periodiseringar failed).
+      toast({ title: t('booked_title'), description: t('booked_with_warnings_description'), variant: 'destructive' })
+      fetchInvoice()
+    } else {
+      toast({ title: t('booked_title'), description: t('booked_description') })
+      fetchInvoice()
+    }
+    setIsProcessing(false)
+  }
+
  async function handleMarkPaid(force: boolean = false) {
    setIsProcessing(true)
    // When the user has edited the booking rows in this session, forward
@@ -825,6 +845,23 @@ export default function SupplierInvoiceDetailPage() {
                {invoice.registration_journal_entry_id.substring(0, 8)}...
              </Link>
            </div>
+          ) : companySettings?.accounting_method === 'accrual' &&
+            !invoice.is_credit_note &&
+            ['registered', 'approved', 'overdue'].includes(invoice.status) ? (
+            // #967: registered-without-booking (deferred booking). Ekonomi
+            // books the registration verifikat from here.
+            <div className="flex items-center justify-between gap-3">
+              <span className="text-muted-foreground">{t('not_booked_yet')}</span>
+              <Button
+                size="sm"
+                onClick={handleBook}
+                disabled={isProcessing || !canWrite}
+                title={!canWrite ? t('viewer_disabled_tooltip') : undefined}
+              >
+                {canWrite ? <CheckCircle className="mr-2 h-4 w-4" /> : <Lock className="mr-2 h-4 w-4" />}
+                {t('book_action')}
+              </Button>
+            </div>
          ) : (
            <p className="text-muted-foreground">{t('no_registration_voucher')}</p>
          )}
@@ -0,0 +1,191 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { NextResponse } from 'next/server'
+import {
+  createMockRequest,
+  parseJsonResponse,
+  createMockRouteParams,
+  createQueuedMockSupabase,
+  makeInvoice,
+} from '@/tests/helpers'
+
+const { supabase: mockSupabase, enqueue, reset } = createQueuedMockSupabase()
+
+const requireAuthMock = vi.fn()
+vi.mock('@/lib/auth/require-auth', () => ({
+  requireAuth: (...args: unknown[]) => requireAuthMock(...args),
+}))
+
+vi.mock('@/lib/company/context', () => ({
+  requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: vi.fn().mockResolvedValue({ ok: true }),
+}))
+
+const mockCreateInvoiceJournalEntry = vi.fn()
+vi.mock('@/lib/bookkeeping/invoice-entries', () => ({
+  createInvoiceJournalEntry: (...args: unknown[]) => mockCreateInvoiceJournalEntry(...args),
+}))
+
+const mockCreateSchedules = vi.fn()
+vi.mock('@/lib/bookkeeping/accruals/from-invoices', () => ({
+  createSchedulesForCustomerInvoice: (...args: unknown[]) => mockCreateSchedules(...args),
+}))
+
+const mockCancelOrphan = vi.fn()
+vi.mock('@/lib/bookkeeping/cancel-orphaned-entry', () => ({
+  cancelOrphanedPaymentEntry: (...args: unknown[]) => mockCancelOrphan(...args),
+}))
+
+import { POST } from '../route'
+
+const mockUser = { id: 'user-1', email: 'test@test.se' }
+
+function bookRequest() {
+  return POST(
+    createMockRequest('/api/invoices/inv-1/book', { method: 'POST' }),
+    createMockRouteParams({ id: 'inv-1' }),
+  )
+}
+
+function makeUnbookedInvoice(overrides: Record<string, unknown> = {}) {
+  return {
+    ...makeInvoice({ id: 'inv-1', status: 'sent' }),
+    journal_entry_id: null,
+    credited_invoice_id: null,
+    document_type: 'invoice',
+    customer: { name: 'Kunden AB' },
+    items: [],
+    ...overrides,
+  }
+}
+
+describe('POST /api/invoices/[id]/book', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    reset()
+    requireAuthMock.mockResolvedValue({ user: mockUser, supabase: mockSupabase, error: null })
+    mockCreateSchedules.mockResolvedValue({ created: 0, failed: 0 })
+  })
+
+  it('returns 401 when not authenticated', async () => {
+    requireAuthMock.mockResolvedValue({
+      user: null,
+      supabase: mockSupabase,
+      error: NextResponse.json({ error: 'Unauthorized' }, { status: 401 }),
+    })
+
+    const { status } = await parseJsonResponse(await bookRequest())
+    expect(status).toBe(401)
+  })
+
+  it('returns 404 when the invoice does not exist', async () => {
+    enqueue({ data: null, error: { message: 'Not found' } })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(404)
+    expect(body.error.code).toBe('INVOICE_NOT_FOUND')
+  })
+
+  it('rejects an already booked invoice', async () => {
+    enqueue({ data: makeUnbookedInvoice({ journal_entry_id: 'je-existing' }), error: null })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('INVOICE_BOOK_ALREADY_BOOKED')
+    expect(mockCreateInvoiceJournalEntry).not.toHaveBeenCalled()
+  })
+
+  it('rejects credit notes', async () => {
+    enqueue({ data: makeUnbookedInvoice({ credited_invoice_id: 'inv-0' }), error: null })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('INVOICE_BOOK_NOT_BOOKABLE')
+  })
+
+  it('rejects paid invoices (payment flow already booked them)', async () => {
+    enqueue({ data: makeUnbookedInvoice({ status: 'paid' }), error: null })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('INVOICE_BOOK_INVALID_STATUS')
+  })
+
+  it('fails closed when company settings cannot be read', async () => {
+    enqueue({ data: makeUnbookedInvoice(), error: null })
+    enqueue({ data: null, error: { message: 'boom' } })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(500)
+    expect(body.error.code).toBe('INVOICE_BOOK_FAILED')
+    expect(mockCreateInvoiceJournalEntry).not.toHaveBeenCalled()
+  })
+
+  it('rejects booking under the cash method', async () => {
+    enqueue({ data: makeUnbookedInvoice(), error: null })
+    enqueue({ data: { accounting_method: 'cash', entity_type: 'aktiebolag' }, error: null })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('INVOICE_BOOK_CASH_METHOD')
+    expect(mockCreateInvoiceJournalEntry).not.toHaveBeenCalled()
+  })
+
+  it('returns 400 when no fiscal period covers the invoice date', async () => {
+    enqueue({ data: makeUnbookedInvoice(), error: null })
+    enqueue({ data: { accounting_method: 'accrual', entity_type: 'aktiebolag' }, error: null })
+    mockCreateInvoiceJournalEntry.mockResolvedValue(null)
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('INVOICE_BOOK_NO_FISCAL_PERIOD')
+  })
+
+  it('cancels the entry and returns 409 when another request booked first', async () => {
+    enqueue({ data: makeUnbookedInvoice(), error: null })
+    enqueue({ data: { accounting_method: 'accrual', entity_type: 'aktiebolag' }, error: null })
+    mockCreateInvoiceJournalEntry.mockResolvedValue({ id: 'je-1' })
+    // CAS-guarded link matches no row: someone else already claimed it.
+    enqueue({ data: null, error: { message: 'no rows' } })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(409)
+    expect(body.error.code).toBe('INVOICE_BOOK_CONFLICT')
+    expect(mockCancelOrphan).toHaveBeenCalledWith(
+      mockSupabase,
+      'company-1',
+      'user-1',
+      'je-1',
+      expect.any(String),
+    )
+  })
+
+  it('books the revenue entry and links it', async () => {
+    const invoice = makeUnbookedInvoice()
+    enqueue({ data: invoice, error: null })
+    enqueue({ data: { accounting_method: 'accrual', entity_type: 'aktiebolag' }, error: null })
+    mockCreateInvoiceJournalEntry.mockResolvedValue({ id: 'je-1' })
+    enqueue({ data: { ...invoice, journal_entry_id: 'je-1' }, error: null })
+
+    const { status, body } = await parseJsonResponse<{
+      data: { journal_entry_id: string }
+      journal_entry_id: string
+    }>(await bookRequest())
+
+    expect(status).toBe(200)
+    expect(body.journal_entry_id).toBe('je-1')
+    expect(body.data.journal_entry_id).toBe('je-1')
+    expect(mockCreateInvoiceJournalEntry).toHaveBeenCalledWith(
+      mockSupabase,
+      'company-1',
+      'user-1',
+      expect.objectContaining({ id: 'inv-1' }),
+      'aktiebolag',
+      'Kunden AB',
+    )
+    expect(mockCreateSchedules).toHaveBeenCalled()
+  })
+})
@@ -0,0 +1,164 @@
+import { NextResponse } from 'next/server'
+import { withRouteContext } from '@/lib/api/with-route-context'
+import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
+import { isBookkeepingError } from '@/lib/bookkeeping/errors'
+import { createInvoiceJournalEntry } from '@/lib/bookkeeping/invoice-entries'
+import { createSchedulesForCustomerInvoice } from '@/lib/bookkeeping/accruals/from-invoices'
+import { cancelOrphanedPaymentEntry } from '@/lib/bookkeeping/cancel-orphaned-entry'
+import type { CompanySettings, EntityType, Invoice, InvoiceItem } from '@/types'
+
+// Statuses where the revenue entry can still be created afterwards. Paid
+// invoices are excluded: their payment flow has already booked the full
+// cash-style entry (mark-paid routes on the missing journal-entry link), so
+// booking the sale now would double-post revenue.
+const BOOKABLE_STATUSES = ['sent', 'overdue']
+
+/**
+ * POST /api/invoices/[id]/book
+ *
+ * The explicit "Bokför" step for companies with defer_invoice_booking (#967):
+ * one person creates and sends the invoice without bookkeeping, ekonomi books
+ * the revenue entry here once the kontering is verified.
+ */
+export const POST = withRouteContext(
+  'invoice.book',
+  async (_request, ctx, { params }: { params: Promise<{ id: string }> }) => {
+    const { id } = await params
+    const { user, supabase, companyId, log, requestId } = ctx
+
+    const { data: invoice } = await supabase
+      .from('invoices')
+      .select('*, customer:customers(name), items:invoice_items(*)')
+      .eq('id', id)
+      .eq('company_id', companyId)
+      .single()
+
+    if (!invoice) {
+      return errorResponseFromCode('INVOICE_NOT_FOUND', log, { requestId })
+    }
+    if (invoice.journal_entry_id) {
+      return errorResponseFromCode('INVOICE_BOOK_ALREADY_BOOKED', log, { requestId })
+    }
+    const isRealInvoice = !invoice.document_type || invoice.document_type === 'invoice'
+    if (!isRealInvoice || invoice.credited_invoice_id) {
+      return errorResponseFromCode('INVOICE_BOOK_NOT_BOOKABLE', log, { requestId })
+    }
+    if (!BOOKABLE_STATUSES.includes(invoice.status)) {
+      return errorResponseFromCode('INVOICE_BOOK_INVALID_STATUS', log, {
+        requestId,
+        details: { currentStatus: invoice.status },
+      })
+    }
+
+    // The revenue-at-issue entry is a faktureringsmetoden concept; under
+    // kontantmetoden the sale is booked in full when it is paid.
+    const { data: settings, error: settingsError } = await supabase
+      .from('company_settings')
+      .select('accounting_method, entity_type')
+      .eq('company_id', companyId)
+      .single()
+    // Fail closed: booking with guessed settings could apply the wrong
+    // method's or entity type's rules, so a failed/missing settings read aborts.
+    if (settingsError || !settings) {
+      log.error('failed to load company settings for deferred booking', settingsError ?? undefined, { invoiceId: id })
+      return errorResponseFromCode('INVOICE_BOOK_FAILED', log, { requestId })
+    }
+    if ((settings.accounting_method || 'accrual') !== 'accrual') {
+      return errorResponseFromCode('INVOICE_BOOK_CASH_METHOD', log, { requestId })
+    }
+    const entityType = ((settings as Partial<CompanySettings>).entity_type as EntityType) || 'enskild_firma'
+
+    let journalEntry
+    try {
+      journalEntry = await createInvoiceJournalEntry(
+        supabase,
+        companyId!,
+        user.id,
+        invoice as Invoice,
+        entityType,
+        invoice.customer?.name,
+      )
+    } catch (err) {
+      if (isBookkeepingError(err)) {
+        return errorResponse(err, log, { requestId })
+      }
+      log.error('deferred invoice booking failed', err as Error, { invoiceId: id })
+      return errorResponseFromCode('INVOICE_BOOK_FAILED', log, { requestId })
+    }
+
+    // Returns null ONLY when no fiscal period covers invoice_date (other
+    // failures throw). Nothing was posted, so a plain error is safe.
+    if (!journalEntry) {
+      return errorResponseFromCode('INVOICE_BOOK_NO_FISCAL_PERIOD', log, {
+        requestId,
+        details: { invoiceDate: invoice.invoice_date },
+      })
+    }
+
+    // CAS-guarded link: only claim the invoice if it is still unbooked, still
+    // in a bookable status, and still uncredited. A concurrent
+    // book/mark-paid/credit that got there first would otherwise leave this
+    // entry double-posting revenue, so cancel it.
+    const { data: linked, error: linkError } = await supabase
+      .from('invoices')
+      .update({ journal_entry_id: journalEntry.id })
+      .eq('id', id)
+      .eq('company_id', companyId)
+      .is('journal_entry_id', null)
+      .in('status', BOOKABLE_STATUSES)
+      .is('credited_invoice_id', null)
+      .select()
+      .single()
+
+    if (linkError || !linked) {
+      await cancelOrphanedPaymentEntry(
+        supabase,
+        companyId!,
+        user.id,
+        journalEntry.id,
+        'Bokföring av kundfaktura avbröts: fakturan bokfördes samtidigt av en annan begäran.',
+      )
+      return errorResponseFromCode('INVOICE_BOOK_CONFLICT', log, { requestId })
+    }
+
+    // Periodiseringar ride on the revenue entry, so they can only be created
+    // now. Non-blocking: the entry is committed (immutable); a schedule
+    // failure is surfaced as a warning and retried from the periodiseringar
+    // page.
+    const warnings: Array<{ code: string; message: string }> = []
+    try {
+      const accrual = await createSchedulesForCustomerInvoice(
+        supabase,
+        companyId!,
+        user.id,
+        invoice as Invoice,
+        (invoice.items as InvoiceItem[] | null) ?? [],
+        journalEntry.id,
+        entityType,
+      )
+      if (accrual.failed > 0) {
+        warnings.push({
+          code: 'ACCRUAL_SCHEDULE_FAILED',
+          message:
+            'Fakturan bokfördes, men en eller flera periodiseringar kunde inte ' +
+            'skapas. Kontrollera under Bokföring → Periodiseringar.',
+        })
+      }
+    } catch (err) {
+      log.error('accrual schedule creation failed on deferred booking', err as Error, { invoiceId: id })
+      warnings.push({
+        code: 'ACCRUAL_SCHEDULE_FAILED',
+        message:
+          'Fakturan bokfördes, men periodiseringarna kunde inte skapas. ' +
+          'Kontrollera under Bokföring → Periodiseringar.',
+      })
+    }
+
+    return NextResponse.json({
+      data: linked,
+      journal_entry_id: journalEntry.id,
+      ...(warnings.length > 0 ? { warnings } : {}),
+    })
+  },
+  { requireWrite: true },
+)
@@ -1,6 +1,7 @@
 import { NextResponse } from 'next/server'
 import { renderToBuffer } from '@react-pdf/renderer'
 import { createInvoiceJournalEntry } from '@/lib/bookkeeping/invoice-entries'
+import { booksInvoicesOnIssue } from '@/lib/bookkeeping/booking-mode'
 import { createSchedulesForCustomerInvoice } from '@/lib/bookkeeping/accruals/from-invoices'
 import { eventBus } from '@/lib/events'
 import { ensureInvoiceNumber } from '@/lib/invoices/ensure-invoice-number'
@@ -177,7 +178,10 @@ export const POST = withRouteContext<{ params: Promise<{ id: string }> }>(
        },
      )
    }
-  } else if (isRealInvoice && accountingMethod === 'accrual') {
+  } else if (isRealInvoice && booksInvoicesOnIssue(settings as CompanySettings)) {
+    // #967: deferred companies fall past this branch (mark-sent WITHOUT
+    // booking); ekonomi books later via POST /api/invoices/[id]/book, like
+    // under kontantmetoden.
    try {
      const journalEntry = await createInvoiceJournalEntry(
        supabase,
@@ -246,7 +250,9 @@ export const POST = withRouteContext<{ params: Promise<{ id: string }> }>(
    }
  }

-  if (isRealInvoice && accountingMethod === 'accrual' && !isCreditNote && !journalEntryId) {
+  // Fail-closed only when inline booking was supposed to happen: deferred
+  // (#967) and cash-method invoices are legitimately unbooked at this point.
+  if (isRealInvoice && booksInvoicesOnIssue(settings as CompanySettings) && !isCreditNote && !journalEntryId) {
    if (statusFlipped) {
      const { error: rollbackError } = await supabase
        .from('invoices')
@@ -11,6 +11,7 @@ import {
  generateInvoiceEmailSubject,
 } from '@/lib/email/invoice-templates'
 import { createInvoiceJournalEntry } from '@/lib/bookkeeping/invoice-entries'
+import { booksInvoicesOnIssue } from '@/lib/bookkeeping/booking-mode'
 import { createSchedulesForCustomerInvoice } from '@/lib/bookkeeping/accruals/from-invoices'
 import { uploadDocument } from '@/lib/core/documents/document-service'
 import { ensureInvoiceNumber } from '@/lib/invoices/ensure-invoice-number'
@@ -355,10 +356,12 @@ export const POST = withRouteContext(
    }

    const isRealInvoice = !invoice.document_type || invoice.document_type === 'invoice'
-    const accountingMethod = ((company as Record<string, unknown>).accounting_method || 'accrual') as AccountingMethod
    let createdJournalEntryId: string | undefined = creditJournalEntryId ?? undefined

-    if (statusFlipped && !isCreditNote && isRealInvoice && accountingMethod === 'accrual') {
+    // #967: deferred companies send WITHOUT booking; ekonomi books later via
+    // POST /api/invoices/[id]/book. The invoice then legitimately sits at
+    // journal_entry_id = NULL until then, like under kontantmetoden.
+    if (statusFlipped && !isCreditNote && isRealInvoice && booksInvoicesOnIssue(company as CompanySettings)) {
      try {
        const journalEntry = await createInvoiceJournalEntry(
          supabase,
@@ -0,0 +1,202 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { NextResponse } from 'next/server'
+import {
+  createMockRequest,
+  parseJsonResponse,
+  createMockRouteParams,
+  createQueuedMockSupabase,
+  makeSupplierInvoice,
+} from '@/tests/helpers'
+
+const { supabase: mockSupabase, enqueue, reset } = createQueuedMockSupabase()
+
+const requireAuthMock = vi.fn()
+vi.mock('@/lib/auth/require-auth', () => ({
+  requireAuth: (...args: unknown[]) => requireAuthMock(...args),
+}))
+
+vi.mock('@/lib/company/context', () => ({
+  requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: vi.fn().mockResolvedValue({ ok: true }),
+}))
+
+const mockCreateRegistrationEntry = vi.fn()
+vi.mock('@/lib/bookkeeping/supplier-invoice-entries', () => ({
+  createSupplierInvoiceRegistrationEntry: (...args: unknown[]) => mockCreateRegistrationEntry(...args),
+}))
+
+const mockCreateSchedules = vi.fn()
+vi.mock('@/lib/bookkeeping/accruals/from-invoices', () => ({
+  createSchedulesForSupplierInvoice: (...args: unknown[]) => mockCreateSchedules(...args),
+}))
+
+const mockCancelOrphan = vi.fn()
+vi.mock('@/lib/bookkeeping/cancel-orphaned-entry', () => ({
+  cancelOrphanedPaymentEntry: (...args: unknown[]) => mockCancelOrphan(...args),
+}))
+
+import { POST } from '../route'
+
+const mockUser = { id: 'user-1', email: 'test@test.se' }
+
+function bookRequest() {
+  return POST(
+    createMockRequest('/api/supplier-invoices/si-1/book', { method: 'POST' }),
+    createMockRouteParams({ id: 'si-1' }),
+  )
+}
+
+function makeUnbookedInvoice(overrides: Record<string, unknown> = {}) {
+  return {
+    ...makeSupplierInvoice({ id: 'si-1' }),
+    registration_journal_entry_id: null,
+    is_credit_note: false,
+    items: [],
+    supplier: { id: 'supplier-1', name: 'Leverantören AB', supplier_type: 'company' },
+    ...overrides,
+  }
+}
+
+describe('POST /api/supplier-invoices/[id]/book', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    reset()
+    requireAuthMock.mockResolvedValue({ user: mockUser, supabase: mockSupabase, error: null })
+    mockCreateSchedules.mockResolvedValue({ created: 0, failed: 0 })
+  })
+
+  it('returns 401 when not authenticated', async () => {
+    requireAuthMock.mockResolvedValue({
+      user: null,
+      supabase: mockSupabase,
+      error: NextResponse.json({ error: 'Unauthorized' }, { status: 401 }),
+    })
+
+    const { status } = await parseJsonResponse(await bookRequest())
+    expect(status).toBe(401)
+  })
+
+  it('returns 404 when the invoice does not exist', async () => {
+    enqueue({ data: null, error: { message: 'Not found' } })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(404)
+    expect(body.error.code).toBe('SI_NOT_FOUND')
+  })
+
+  it('rejects an already booked invoice', async () => {
+    enqueue({ data: makeUnbookedInvoice({ registration_journal_entry_id: 'je-existing' }), error: null })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('SI_BOOK_ALREADY_BOOKED')
+    expect(mockCreateRegistrationEntry).not.toHaveBeenCalled()
+  })
+
+  it('rejects paid invoices (payment flow already booked them)', async () => {
+    enqueue({ data: makeUnbookedInvoice({ status: 'paid' }), error: null })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('SI_BOOK_INVALID_STATUS')
+  })
+
+  it('fails closed when company settings cannot be read', async () => {
+    enqueue({ data: makeUnbookedInvoice(), error: null })
+    enqueue({ data: null, error: { message: 'boom' } })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(500)
+    expect(body.error.code).toBe('SI_BOOK_FAILED')
+    expect(mockCreateRegistrationEntry).not.toHaveBeenCalled()
+  })
+
+  it('rejects booking under the cash method', async () => {
+    enqueue({ data: makeUnbookedInvoice(), error: null })
+    enqueue({ data: { accounting_method: 'cash' }, error: null })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('SI_BOOK_CASH_METHOD')
+    expect(mockCreateRegistrationEntry).not.toHaveBeenCalled()
+  })
+
+  it('returns 400 when no fiscal period covers the invoice date', async () => {
+    enqueue({ data: makeUnbookedInvoice(), error: null })
+    enqueue({ data: { accounting_method: 'accrual' }, error: null })
+    mockCreateRegistrationEntry.mockResolvedValue(null)
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(400)
+    expect(body.error.code).toBe('SI_BOOK_NO_FISCAL_PERIOD')
+  })
+
+  it('cancels the entry and returns 409 when another request booked first', async () => {
+    enqueue({ data: makeUnbookedInvoice(), error: null })
+    enqueue({ data: { accounting_method: 'accrual' }, error: null })
+    mockCreateRegistrationEntry.mockResolvedValue({ id: 'je-1' })
+    // CAS-guarded link matches no row: someone else already claimed it.
+    enqueue({ data: null, error: { message: 'no rows' } })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(await bookRequest())
+    expect(status).toBe(409)
+    expect(body.error.code).toBe('SI_BOOK_CONFLICT')
+    expect(mockCancelOrphan).toHaveBeenCalledWith(
+      mockSupabase,
+      'company-1',
+      'user-1',
+      'je-1',
+      expect.any(String),
+    )
+  })
+
+  it('books the registration entry and links it', async () => {
+    const invoice = makeUnbookedInvoice()
+    enqueue({ data: invoice, error: null })
+    enqueue({ data: { accounting_method: 'accrual' }, error: null })
+    mockCreateRegistrationEntry.mockResolvedValue({ id: 'je-1' })
+    enqueue({ data: { ...invoice, registration_journal_entry_id: 'je-1' }, error: null })
+
+    const { status, body } = await parseJsonResponse<{
+      data: { registration_journal_entry_id: string }
+      journal_entry_id: string
+    }>(await bookRequest())
+
+    expect(status).toBe(200)
+    expect(body.journal_entry_id).toBe('je-1')
+    expect(body.data.registration_journal_entry_id).toBe('je-1')
+    expect(mockCreateRegistrationEntry).toHaveBeenCalled()
+    // No accrual items on the fixture, so no schedule creation.
+    expect(mockCreateSchedules).not.toHaveBeenCalled()
+  })
+
+  it('creates accrual schedules and surfaces failures as warnings', async () => {
+    const invoice = makeUnbookedInvoice({
+      items: [
+        {
+          id: 'item-1',
+          description: 'Hyra Q3',
+          accrual_period_start: '2026-07-01',
+          accrual_period_end: '2026-09-30',
+        },
+      ],
+    })
+    enqueue({ data: invoice, error: null })
+    enqueue({ data: { accounting_method: 'accrual' }, error: null })
+    mockCreateRegistrationEntry.mockResolvedValue({ id: 'je-1' })
+    enqueue({ data: { ...invoice, registration_journal_entry_id: 'je-1' }, error: null })
+    mockCreateSchedules.mockResolvedValue({ created: 0, failed: 1 })
+
+    const { status, body } = await parseJsonResponse<{
+      warnings?: Array<{ code: string }>
+    }>(await bookRequest())
+
+    expect(status).toBe(200)
+    expect(mockCreateSchedules).toHaveBeenCalled()
+    expect(body.warnings?.[0]?.code).toBe('ACCRUAL_SCHEDULE_FAILED')
+  })
+})
@@ -0,0 +1,167 @@
+import { NextResponse } from 'next/server'
+import { withRouteContext } from '@/lib/api/with-route-context'
+import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
+import { isBookkeepingError } from '@/lib/bookkeeping/errors'
+import { createSupplierInvoiceRegistrationEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
+import { createSchedulesForSupplierInvoice } from '@/lib/bookkeeping/accruals/from-invoices'
+import { cancelOrphanedPaymentEntry } from '@/lib/bookkeeping/cancel-orphaned-entry'
+import type { SupplierInvoice, SupplierInvoiceItem } from '@/types'
+
+// Statuses where the registration entry can still be created afterwards.
+// Paid/partially paid invoices are excluded: their payment flow has already
+// booked the full cash-style entry (mark-paid routes on the missing
+// registration link), so booking registration now would double-post.
+const BOOKABLE_STATUSES = ['registered', 'approved', 'overdue']
+
+/**
+ * POST /api/supplier-invoices/[id]/book
+ *
+ * The explicit "Bokför" step for companies with defer_invoice_booking (#967):
+ * one person registers the invoice without bookkeeping, ekonomi books the
+ * registration entry here once the kontering is verified.
+ */
+export const POST = withRouteContext(
+  'supplier_invoice.book',
+  async (_request, ctx, { params }: { params: Promise<{ id: string }> }) => {
+    const { id } = await params
+    const { user, supabase, companyId, log, requestId } = ctx
+
+    const { data: invoice } = await supabase
+      .from('supplier_invoices')
+      .select('*, items:supplier_invoice_items(*), supplier:suppliers(id, name, supplier_type)')
+      .eq('id', id)
+      .eq('company_id', companyId)
+      .single()
+
+    if (!invoice) {
+      return errorResponseFromCode('SI_NOT_FOUND', log, { requestId })
+    }
+    if (invoice.registration_journal_entry_id) {
+      return errorResponseFromCode('SI_BOOK_ALREADY_BOOKED', log, { requestId })
+    }
+    if (invoice.is_credit_note) {
+      return errorResponseFromCode('SI_BOOK_NOT_BOOKABLE', log, { requestId })
+    }
+    if (!BOOKABLE_STATUSES.includes(invoice.status)) {
+      return errorResponseFromCode('SI_BOOK_INVALID_STATUS', log, {
+        requestId,
+        details: { currentStatus: invoice.status },
+      })
+    }
+
+    // The registration entry is a faktureringsmetoden concept; under
+    // kontantmetoden the invoice is booked in full when it is paid.
+    const { data: settings, error: settingsError } = await supabase
+      .from('company_settings')
+      .select('accounting_method')
+      .eq('company_id', companyId)
+      .single()
+    // Fail closed: booking with guessed settings could apply the wrong
+    // method's rules, so a failed/missing settings read aborts.
+    if (settingsError || !settings) {
+      log.error('failed to load company settings for deferred booking', settingsError ?? undefined, { invoiceId: id })
+      return errorResponseFromCode('SI_BOOK_FAILED', log, { requestId })
+    }
+    if ((settings.accounting_method || 'accrual') !== 'accrual') {
+      return errorResponseFromCode('SI_BOOK_CASH_METHOD', log, { requestId })
+    }
+
+    const items = (invoice.items ?? []) as SupplierInvoiceItem[]
+
+    let journalEntry
+    try {
+      journalEntry = await createSupplierInvoiceRegistrationEntry(
+        supabase,
+        companyId!,
+        user.id,
+        invoice as SupplierInvoice,
+        items,
+        invoice.supplier?.supplier_type || 'company',
+        invoice.supplier?.name,
+      )
+    } catch (err) {
+      if (isBookkeepingError(err)) {
+        return errorResponse(err, log, { requestId })
+      }
+      log.error('deferred registration booking failed', err as Error, { invoiceId: id })
+      return errorResponseFromCode('SI_BOOK_FAILED', log, { requestId })
+    }
+
+    // Returns null ONLY when no fiscal period covers invoice_date (other
+    // failures throw). Nothing was posted, so a plain error is safe.
+    if (!journalEntry) {
+      return errorResponseFromCode('SI_BOOK_NO_FISCAL_PERIOD', log, {
+        requestId,
+        details: { invoiceDate: invoice.invoice_date },
+      })
+    }
+
+    // CAS-guarded link: only claim the invoice if it is still unbooked AND
+    // still in a bookable status. A concurrent book/mark-paid/credit that got
+    // there first would otherwise leave this entry double-posting 2440 +
+    // ingående moms (mark-paid moves to paid without touching the
+    // registration link), so cancel it.
+    const { data: linked, error: linkError } = await supabase
+      .from('supplier_invoices')
+      .update({ registration_journal_entry_id: journalEntry.id })
+      .eq('id', id)
+      .eq('company_id', companyId)
+      .is('registration_journal_entry_id', null)
+      .in('status', BOOKABLE_STATUSES)
+      .select()
+      .single()
+
+    if (linkError || !linked) {
+      await cancelOrphanedPaymentEntry(
+        supabase,
+        companyId!,
+        user.id,
+        journalEntry.id,
+        'Bokföring av leverantörsfaktura avbröts: fakturan bokfördes samtidigt av en annan begäran.',
+      )
+      return errorResponseFromCode('SI_BOOK_CONFLICT', log, { requestId })
+    }
+
+    // Periodiseringar ride on the registration entry, so they can only be
+    // created now. Non-blocking: the entry is committed (immutable); a
+    // schedule failure is surfaced as a warning and retried from the
+    // periodiseringar page.
+    const warnings: Array<{ code: string; message: string }> = []
+    const hasAccrualItems = items.some((item) => item.accrual_period_start && item.accrual_period_end)
+    if (hasAccrualItems) {
+      try {
+        const scheduleResult = await createSchedulesForSupplierInvoice(
+          supabase,
+          companyId!,
+          user.id,
+          invoice as SupplierInvoice,
+          items,
+          journalEntry.id,
+        )
+        if (scheduleResult.failed > 0) {
+          warnings.push({
+            code: 'ACCRUAL_SCHEDULE_FAILED',
+            message:
+              'Fakturan bokfördes, men en eller flera periodiseringar kunde inte ' +
+              'skapas. Kontrollera under Bokföring → Periodiseringar.',
+          })
+        }
+      } catch (err) {
+        log.error('accrual schedule creation failed on deferred booking', err as Error, { invoiceId: id })
+        warnings.push({
+          code: 'ACCRUAL_SCHEDULE_FAILED',
+          message:
+            'Fakturan bokfördes, men periodiseringarna kunde inte skapas. ' +
+            'Kontrollera under Bokföring → Periodiseringar.',
+        })
+      }
+    }
+
+    return NextResponse.json({
+      data: linked,
+      journal_entry_id: journalEntry.id,
+      ...(warnings.length > 0 ? { warnings } : {}),
+    })
+  },
+  { requireWrite: true },
+)
@@ -227,6 +227,51 @@ describe('POST /api/supplier-invoices', () => {
    expect(mockCreateSupplierInvoiceRegistrationEntry).toHaveBeenCalled()
  })

+  it('registers WITHOUT booking when defer_invoice_booking is on (#967)', async () => {
+    const supplier = makeSupplier({ id: VALID_UUID })
+    const createdInvoice = makeSupplierInvoice({ id: 'si-deferred' })
+
+    // Fetch supplier
+    enqueue({ data: supplier, error: null })
+    // RPC get_next_arrival_number
+    enqueue({ data: 5 })
+    // Insert invoice
+    enqueue({ data: createdInvoice, error: null })
+    // Insert items
+    enqueue({ data: null, error: null })
+    // Fetch company settings: accrual + deferred booking
+    enqueue({ data: { accounting_method: 'accrual', defer_invoice_booking: true }, error: null })
+
+    const request = createMockRequest('/api/supplier-invoices', {
+      method: 'POST',
+      body: {
+        supplier_id: VALID_UUID,
+        supplier_invoice_number: 'LF-002',
+        invoice_date: '2024-06-01',
+        due_date: '2024-07-01',
+        items: [
+          {
+            description: 'Material',
+            quantity: 10,
+            unit_price: 800,
+            account_number: '4010',
+            vat_rate: 0.25,
+          },
+        ],
+      },
+    })
+    const response = await POST(request)
+    const { status, body } = await parseJsonResponse<{
+      data: { registration_journal_entry_id: string | null }
+    }>(response)
+
+    expect(status).toBe(200)
+    expect(body.data).toBeTruthy()
+    // No registration verifikat: booking is a separate explicit step.
+    expect(mockCreateSupplierInvoiceRegistrationEntry).not.toHaveBeenCalled()
+    expect(body.data.registration_journal_entry_id ?? null).toBeNull()
+  })
+
  it('stores an uploaded document and links it to the registration entry', async () => {
    const supplier = makeSupplier({ id: VALID_UUID })
    const createdInvoice = makeSupplierInvoice({ id: 'si-with-document', document_id: DOCUMENT_UUID })
@@ -7,6 +7,7 @@ import {
 import { createSchedulesForSupplierInvoice } from '@/lib/bookkeeping/accruals/from-invoices'
 import { suggestBalanceAccount } from '@/lib/bookkeeping/accruals/account-suggestions'
 import { isBookkeepingError } from '@/lib/bookkeeping/errors'
+import { booksInvoicesOnIssue } from '@/lib/bookkeeping/booking-mode'
 import { ensureInitialized } from '@/lib/init'
 import { validateBody } from '@/lib/api/validate'
 import { CreateSupplierInvoiceSchema } from '@/lib/api/schemas'
@@ -391,11 +392,14 @@ export const POST = withRouteContext(
    // invoked for these (status='paid' from the start).
    const { data: settings } = await supabase
      .from('company_settings')
-      .select('accounting_method')
+      .select('accounting_method, defer_invoice_booking')
      .eq('company_id', companyId)
      .single()

-    const accountingMethod = settings?.accounting_method || 'accrual'
+    // #967: deferred companies register WITHOUT booking; ekonomi books later
+    // via POST /api/supplier-invoices/[id]/book. The invoice then legitimately
+    // sits at registration_journal_entry_id = NULL, like the cash method.
+    const booksOnRegistration = booksInvoicesOnIssue(settings)
    let registrationJournalEntryId: string | null = null
    let paymentJournalEntryId: string | null = null

@@ -460,7 +464,7 @@ export const POST = withRouteContext(
          },
        })
      }
-    } else if (accountingMethod === 'accrual') {
+    } else if (booksOnRegistration) {
      try {
        const journalEntry = await createSupplierInvoiceRegistrationEntry(
          supabase,
@@ -42,12 +42,18 @@ export function BookkeepingSettingsContent() {
    const lockedThrough = (formData.get('bookkeeping_locked_through') as string) || null
    const accountingMethod = (formData.get('accounting_method') as string) || 'accrual'
    const defaultVoucherSeries = (formData.get('default_voucher_series') as string) || 'A'
+    // Deferred booking is an accrual-only concept (#967): normalize to false
+    // under kontantmetoden so switching back to accrual can never re-activate
+    // a stale flag the user set in a mode where it had no effect.
+    const deferInvoiceBooking =
+      accountingMethod === 'accrual' && formData.get('defer_invoice_booking') === 'true'

    const updates: Record<string, unknown> = {
      bookkeeping_locked_through: lockedThrough,
      auto_lock_period_days: autoLockValue === 'none' ? null : parseInt(autoLockValue),
      accounting_method: accountingMethod,
      default_voucher_series: defaultVoucherSeries,
+      defer_invoice_booking: deferInvoiceBooking,
    }

    // Write-through: the booking engine resolves the series from the
@@ -110,6 +116,23 @@ export function BookkeepingSettingsContent() {
              {t('method_help')}
            </p>
          </div>
+          {/* #967: register/send without booking; ekonomi books in a separate
+              explicit step. Only meaningful under faktureringsmetoden. */}
+          <div className="space-y-2">
+            <Label htmlFor="defer_invoice_booking">{t('defer_booking_label')}</Label>
+            <select
+              id="defer_invoice_booking"
+              name="defer_invoice_booking"
+              defaultValue={settings.defer_invoice_booking ? 'true' : 'false'}
+              className="flex h-10 w-full max-w-xs rounded-md border border-input bg-background px-3 py-2 text-sm ring-offset-background focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-ring focus-visible:ring-offset-2"
+            >
+              <option value="false">{t('defer_booking_off')}</option>
+              <option value="true">{t('defer_booking_on')}</option>
+            </select>
+            <p className="text-xs text-muted-foreground">
+              {t('defer_booking_help')}
+            </p>
+          </div>
        </section>

        {/* Default voucher series */}
@@ -1466,6 +1466,8 @@ export const UpdateSettingsSchema = z.object({
  iban: z.string().regex(/^SE\d{22}$/, 'Ogiltigt IBAN (SE följt av 22 siffror)').nullable().optional().or(z.literal('')),
  bic: z.string().regex(/^[A-Z]{6}[A-Z0-9]{2}([A-Z0-9]{3})?$/, 'Ogiltig BIC/SWIFT (8 eller 11 tecken)').nullable().optional().or(z.literal('')),
  accounting_method: AccountingMethodSchema.optional(),
+  // #967: register/send invoices without booking; booking is a separate step.
+  defer_invoice_booking: z.boolean().optional(),
  invoice_prefix: z.string().nullable().optional(),
  next_invoice_number: z.number().int().positive().optional(),
  next_arrival_number: z.number().int().positive().optional(),
@@ -0,0 +1,24 @@
+import { describe, it, expect } from 'vitest'
+import { booksInvoicesOnIssue } from '../booking-mode'
+
+describe('booksInvoicesOnIssue (#967)', () => {
+  it('books at issue for accrual companies by default', () => {
+    expect(booksInvoicesOnIssue({ accounting_method: 'accrual' })).toBe(true)
+    expect(booksInvoicesOnIssue({ accounting_method: 'accrual', defer_invoice_booking: false })).toBe(true)
+  })
+
+  it('defers when defer_invoice_booking is on', () => {
+    expect(booksInvoicesOnIssue({ accounting_method: 'accrual', defer_invoice_booking: true })).toBe(false)
+  })
+
+  it('never books at issue under the cash method, regardless of the flag', () => {
+    expect(booksInvoicesOnIssue({ accounting_method: 'cash' })).toBe(false)
+    expect(booksInvoicesOnIssue({ accounting_method: 'cash', defer_invoice_booking: true })).toBe(false)
+  })
+
+  it('treats missing settings as the historical accrual default', () => {
+    expect(booksInvoicesOnIssue(null)).toBe(true)
+    expect(booksInvoicesOnIssue(undefined)).toBe(true)
+    expect(booksInvoicesOnIssue({})).toBe(true)
+  })
+})
@@ -0,0 +1,24 @@
+/**
+ * #967 "Registrera men bokför inte": whether issuing an invoice (registering
+ * a supplier invoice, sending a customer invoice) books it inline.
+ *
+ * Inline booking happens only under faktureringsmetoden (accrual) with
+ * defer_invoice_booking off. Kontantmetoden companies never book at issue
+ * (they book at payment), and deferred companies book via the explicit
+ * "Bokför" routes (POST /api/supplier-invoices/[id]/book,
+ * POST /api/invoices/[id]/book) instead.
+ *
+ * The payment flows need no gate of their own: both mark-paid paths already
+ * route on whether a live journal-entry link exists, so an invoice that is
+ * still unbooked when paid gets the full cash-style entry at payment.
+ */
+export function booksInvoicesOnIssue(
+  settings:
+    | { accounting_method?: string | null; defer_invoice_booking?: boolean | null }
+    | null
+    | undefined
+): boolean {
+  // No settings row: match the historical default (accrual, book at issue).
+  if (!settings) return true
+  return (settings.accounting_method || 'accrual') === 'accrual' && !settings.defer_invoice_booking
+}
@@ -806,6 +806,41 @@ const INVOICE: Record<string, StructuredErrorEntry> = {
    message_sv: 'Verifikatet skapades, men kopplingen till fakturan måste återställas. Kontakta support.',
    message_en: 'The voucher was created, but its invoice link must be repaired. Contact support.',
  },
+  INVOICE_BOOK_ALREADY_BOOKED: {
+    httpStatus: 400,
+    message_sv: 'Fakturan är redan bokförd.',
+    message_en: 'The invoice is already booked.',
+  },
+  INVOICE_BOOK_INVALID_STATUS: {
+    httpStatus: 400,
+    message_sv: 'Endast skickade eller förfallna fakturor kan bokföras i efterhand.',
+    message_en: 'Only sent or overdue invoices can be booked afterwards.',
+  },
+  INVOICE_BOOK_NOT_BOOKABLE: {
+    httpStatus: 400,
+    message_sv: 'Kreditfakturor och andra dokumenttyper bokförs inte via detta steg.',
+    message_en: 'Credit notes and other document types are not booked through this step.',
+  },
+  INVOICE_BOOK_CASH_METHOD: {
+    httpStatus: 400,
+    message_sv: 'Vid kontantmetoden bokförs fakturan när den betalas.',
+    message_en: 'Under the cash method the invoice is booked when it is paid.',
+  },
+  INVOICE_BOOK_NO_FISCAL_PERIOD: {
+    httpStatus: 400,
+    message_sv: 'Inget öppet räkenskapsår täcker fakturadatumet. Skapa räkenskapsåret först.',
+    message_en: 'No open fiscal period covers the invoice date. Create the fiscal year first.',
+  },
+  INVOICE_BOOK_CONFLICT: {
+    httpStatus: 409,
+    message_sv: 'Fakturan bokfördes samtidigt av en annan begäran. Ladda om sidan.',
+    message_en: 'The invoice was booked concurrently by another request. Reload the page.',
+  },
+  INVOICE_BOOK_FAILED: {
+    httpStatus: 500,
+    message_sv: 'Fakturan kunde inte bokföras.',
+    message_en: 'Failed to book the invoice.',
+  },
  INVOICE_SEND_EMAIL_NOT_CONFIGURED: {
    httpStatus: 503,
    message_sv:
@@ -984,6 +1019,41 @@ const SUPPLIER_INVOICE: Record<string, StructuredErrorEntry> = {
    message_sv: 'Kunde inte godkänna leverantörsfakturan.',
    message_en: 'Failed to update supplier invoice status to approved.',
  },
+  SI_BOOK_ALREADY_BOOKED: {
+    httpStatus: 400,
+    message_sv: 'Leverantörsfakturan är redan bokförd.',
+    message_en: 'The supplier invoice is already booked.',
+  },
+  SI_BOOK_INVALID_STATUS: {
+    httpStatus: 400,
+    message_sv: 'Endast registrerade, godkända eller förfallna fakturor kan bokföras i efterhand.',
+    message_en: 'Only registered, approved or overdue invoices can be booked afterwards.',
+  },
+  SI_BOOK_NOT_BOOKABLE: {
+    httpStatus: 400,
+    message_sv: 'Kreditfakturor bokförs inte via detta steg.',
+    message_en: 'Credit notes are not booked through this step.',
+  },
+  SI_BOOK_CASH_METHOD: {
+    httpStatus: 400,
+    message_sv: 'Vid kontantmetoden bokförs fakturan när den betalas.',
+    message_en: 'Under the cash method the invoice is booked when it is paid.',
+  },
+  SI_BOOK_NO_FISCAL_PERIOD: {
+    httpStatus: 400,
+    message_sv: 'Inget öppet räkenskapsår täcker fakturadatumet. Skapa räkenskapsåret först.',
+    message_en: 'No open fiscal period covers the invoice date. Create the fiscal year first.',
+  },
+  SI_BOOK_CONFLICT: {
+    httpStatus: 409,
+    message_sv: 'Leverantörsfakturan bokfördes samtidigt av en annan begäran. Ladda om sidan.',
+    message_en: 'The supplier invoice was booked concurrently by another request. Reload the page.',
+  },
+  SI_BOOK_FAILED: {
+    httpStatus: 500,
+    message_sv: 'Leverantörsfakturan kunde inte bokföras.',
+    message_en: 'Failed to book the supplier invoice.',
+  },
  PO_THREE_WAY_MATCH_FAILED: {
    httpStatus: 422,
    message_sv:
@@ -1357,6 +1357,10 @@
    "method_accrual": "Faktureringsmetoden",
    "method_cash": "Kontantmetoden",
    "method_help": "The cash method may be used if annual net sales are normally at most 3 MSEK (BFL 5 kap. 2 §). Outstanding receivables and payables must be posted at year-end.",
+    "defer_booking_label": "Invoice bookkeeping",
+    "defer_booking_off": "Book immediately (default)",
+    "defer_booking_on": "Register first, book in a separate step",
+    "defer_booking_help": "Applies to the accrual method. With separate booking, one person can register supplier invoices and send customer invoices without posting them; finance books them afterwards with the Book button on the invoice.",
    "series_heading": "Default voucher series",
    "series_label": "Series",
    "series_help": "Which series is preselected for manual bookkeeping. Can be changed per voucher.",
@@ -2767,6 +2771,13 @@
    "your_reference_label": "Your reference",
    "our_reference_label": "Our reference",
    "bookkeeping_label": "Bookkeeping",
+    "not_booked_yet": "Not booked yet",
+    "book_action": "Book",
+    "booked_title": "Invoice booked",
+    "booked_description": "The verifikat has been created.",
+    "booked_with_warnings_description": "The invoice was booked, but one or more accrual schedules could not be created. Check under Bookkeeping, Periodiseringar.",
+    "book_failed_title": "Booking failed",
+    "book_failed_fallback": "The invoice could not be booked. Try again.",
    "view_voucher": "View verifikat",
    "correction_loading": "Loading…",
    "correction_prompt": "Something wrong? Create a correction verifikat",
@@ -3336,6 +3347,12 @@
    "vouchers_title": "Verifikat (sambandskrav)",
    "registration_voucher": "Registration verifikat",
    "no_registration_voucher": "No registration verifikat (cash method)",
+    "not_booked_yet": "Not booked yet",
+    "book_action": "Book",
+    "book_failed_title": "Booking failed",
+    "booked_title": "Invoice booked",
+    "booked_description": "The registration verifikat has been created.",
+    "booked_with_warnings_description": "The invoice was booked, but one or more accrual schedules could not be created. Check under Bookkeeping, Periodiseringar.",
    "payment_voucher": "Payment verifikat",
    "document_title": "Invoice document",
    "document_attached": "The supplier invoice is attached and archived.",
@@ -1357,6 +1357,10 @@
    "method_accrual": "Faktureringsmetoden",
    "method_cash": "Kontantmetoden",
    "method_help": "Kontantmetoden får användas om årlig nettoomsättning normalt är högst 3 MSEK (BFL 5 kap. 2 §). Obetalda fordringar och skulder ska bokföras vid räkenskapsårets utgång.",
+    "defer_booking_label": "Bokföring av fakturor",
+    "defer_booking_off": "Bokför direkt (standard)",
+    "defer_booking_on": "Registrera först, bokför i ett separat steg",
+    "defer_booking_help": "Gäller faktureringsmetoden. Med separat bokföring kan en person registrera leverantörsfakturor och skicka kundfakturor utan att de bokförs; ekonomi bokför dem i efterhand med knappen Bokför på fakturan.",
    "series_heading": "Standardserie för verifikationer",
    "series_label": "Serie",
    "series_help": "Vilken serie som förväljs vid manuell bokföring. Kan ändras per verifikation.",
@@ -2767,6 +2771,13 @@
    "your_reference_label": "Er referens",
    "our_reference_label": "Vår referens",
    "bookkeeping_label": "Bokföring",
+    "not_booked_yet": "Ej bokförd ännu",
+    "book_action": "Bokför",
+    "booked_title": "Fakturan bokförd",
+    "booked_description": "Verifikationen har skapats.",
+    "booked_with_warnings_description": "Fakturan bokfördes, men en eller flera periodiseringar kunde inte skapas. Kontrollera under Bokföring, Periodiseringar.",
+    "book_failed_title": "Kunde inte bokföra",
+    "book_failed_fallback": "Fakturan kunde inte bokföras. Försök igen.",
    "view_voucher": "Visa verifikation",
    "correction_loading": "Hämtar…",
    "correction_prompt": "Något fel? Skapa ändringsverifikation",
@@ -3336,6 +3347,12 @@
    "vouchers_title": "Verifikationer (sambandskrav)",
    "registration_voucher": "Registreringsverifikation",
    "no_registration_voucher": "Ingen registreringsverifikation (kontantmetoden)",
+    "not_booked_yet": "Ej bokförd ännu",
+    "book_action": "Bokför",
+    "book_failed_title": "Kunde inte bokföra",
+    "booked_title": "Fakturan bokförd",
+    "booked_description": "Registreringsverifikationen har skapats.",
+    "booked_with_warnings_description": "Fakturan bokfördes, men en eller flera periodiseringar kunde inte skapas. Kontrollera under Bokföring, Periodiseringar.",
    "payment_voucher": "Betalningsverifikation",
    "document_title": "Fakturaunderlag",
    "document_attached": "Leverantörens faktura är bifogad och arkiverad.",
@@ -0,0 +1,20 @@
+-- Issue #967 "Registrera men bokför inte": let companies split registering
+-- invoices from booking them. Many companies have one person who creates the
+-- customer invoice / registers the supplier invoice while ekonomi books it
+-- with the correct kontering afterwards.
+--
+-- When defer_invoice_booking is true AND the company uses faktureringsmetoden
+-- (accrual), registering a supplier invoice or sending a customer invoice no
+-- longer creates the journal entry inline; a separate explicit "Bokför"
+-- action (POST /api/supplier-invoices/[id]/book, /api/invoices/[id]/book)
+-- posts it later. Kontantmetoden companies already defer booking to payment,
+-- so the flag is a no-op for them. Default false keeps every existing
+-- company on the book-immediately behavior.
+
+ALTER TABLE public.company_settings
+  ADD COLUMN IF NOT EXISTS defer_invoice_booking boolean NOT NULL DEFAULT false;
+
+COMMENT ON COLUMN public.company_settings.defer_invoice_booking IS
+  'When true (faktureringsmetoden only): registering supplier invoices / sending customer invoices does not book them; booking is a separate explicit step (#967).';
+
+NOTIFY pgrst, 'reload schema';
@@ -254,6 +254,9 @@ export interface CompanySettings {

  // Accounting method
  accounting_method: AccountingMethod
+  // #967: when true (accrual only), registering supplier invoices / sending
+  // customer invoices does NOT book them; booking is a separate explicit step.
+  defer_invoice_booking?: boolean

  // Invoice settings
  invoice_prefix: string | null