fix: Make SIE imports atomic (#860)

* fix: Make SIE imports atomic * fix(import): carry dimensions + harden the atomic SIE RPC Rebased onto current main. The RPC now: - carries the per-line dimensions jsonb through the payload + INSERT so imported SIE object-list codes are not dropped (dimensions PR5 #866); - uses the NULL-safe caller_is_company_member guard (drops the banned NOT IN (SELECT user_company_ids()) pattern ratcheted since #881); - verifies the fiscal period belongs to the company; - enforces per-voucher balance (sum debit = sum credit > 0) since SECURITY DEFINER + the direct draft->posted UPDATE bypass the trigger path; - ships REVOKE ALL FROM PUBLIC, anon / GRANT EXECUTE TO authenticated, service_role (house style). Migration renamed to a current timestamp. Added pg-real coverage for the dimensions round-trip, unbalanced rejection, and foreign-fiscal-period guard. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <jakob.wennberg@gmail.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-07-16 16:00:01 +02:00
parent 4e2ca3f2a8
commit 2a1ec5ec2f
4 changed files with 579 additions and 282 deletions
@@ -0,0 +1,191 @@
+import { describe, expect, it } from 'vitest'
+import { getPool } from '@/tests/pg/setup'
+import { seedCompany } from '@/tests/pg/fixtures'
+
+describe('import_sie_journal_entries RPC', () => {
+  it('rolls back the journal entry header when a line insert fails', async () => {
+    const { userId, companyId, fiscalPeriodId } = await seedCompany()
+
+    const payload = [
+      {
+        sourceId: 'A1',
+        series: 'A',
+        date: '2026-01-15',
+        description: 'Bad imported voucher',
+        sourceSeries: 'A',
+        sourceNumber: 1,
+        sourceType: 'import',
+        lines: [
+          {
+            account_number: '1930',
+            debit_amount: 100,
+            credit_amount: 0,
+            currency: 'SEK',
+            line_description: 'Bank',
+            sort_order: 0,
+          },
+          {
+            account_number: null,
+            debit_amount: 0,
+            credit_amount: 100,
+            currency: 'SEK',
+            line_description: 'Invalid line',
+            sort_order: 1,
+          },
+        ],
+      },
+    ]
+
+    await expect(
+      getPool().query(
+        `SELECT public.import_sie_journal_entries($1::uuid, $2::uuid, $3::uuid, $4::jsonb)`,
+        [companyId, userId, fiscalPeriodId, JSON.stringify(payload)],
+      ),
+    ).rejects.toThrow(/null value in column "account_number"|violates not-null constraint/i)
+
+    const headers = await getPool().query<{ count: string }>(
+      `SELECT count(*)::text AS count
+         FROM public.journal_entries
+        WHERE company_id = $1
+          AND fiscal_period_id = $2
+          AND description = 'Bad imported voucher'`,
+      [companyId, fiscalPeriodId],
+    )
+    expect(headers.rows[0]!.count).toBe('0')
+
+    const sequence = await getPool().query<{ last_number: number }>(
+      `SELECT last_number
+         FROM public.voucher_sequences
+        WHERE company_id = $1
+          AND fiscal_period_id = $2
+          AND voucher_series = 'A'`,
+      [companyId, fiscalPeriodId],
+    )
+    expect(sequence.rowCount).toBe(0)
+  })
+
+  it('posts a balanced voucher and carries the dimensions jsonb through to the generated mirrors', async () => {
+    const { userId, companyId, fiscalPeriodId } = await seedCompany()
+
+    const payload = [
+      {
+        sourceId: 'A1',
+        series: 'A',
+        date: '2026-02-01',
+        description: 'Dimensioned import',
+        sourceSeries: 'A',
+        sourceNumber: 1,
+        sourceType: 'import',
+        lines: [
+          {
+            account_number: '5010',
+            debit_amount: 100,
+            credit_amount: 0,
+            currency: 'SEK',
+            line_description: 'Lokalhyra',
+            sort_order: 0,
+            // SIE object-list codes: 1 = kostnadsställe, 6 = projekt.
+            dimensions: { '1': 'CC-10', '6': 'PROJ-X' },
+          },
+          {
+            account_number: '1930',
+            debit_amount: 0,
+            credit_amount: 100,
+            currency: 'SEK',
+            line_description: 'Bank',
+            sort_order: 1,
+          },
+        ],
+      },
+    ]
+
+    const res = await getPool().query<{ import_sie_journal_entries: { inserted_entries: unknown[] } }>(
+      `SELECT public.import_sie_journal_entries($1::uuid, $2::uuid, $3::uuid, $4::jsonb)`,
+      [companyId, userId, fiscalPeriodId, JSON.stringify(payload)],
+    )
+    expect(res.rows[0]!.import_sie_journal_entries.inserted_entries).toHaveLength(1)
+
+    const posted = await getPool().query<{ count: string }>(
+      `SELECT count(*)::text AS count
+         FROM public.journal_entries
+        WHERE company_id = $1 AND status = 'posted' AND description = 'Dimensioned import'`,
+      [companyId],
+    )
+    expect(posted.rows[0]!.count).toBe('1')
+
+    const dimLine = await getPool().query<{
+      dimensions: Record<string, string>
+      cost_center: string | null
+      project: string | null
+    }>(
+      `SELECT l.dimensions, l.cost_center, l.project
+         FROM public.journal_entry_lines l
+         JOIN public.journal_entries je ON je.id = l.journal_entry_id
+        WHERE je.company_id = $1 AND l.account_number = '5010'`,
+      [companyId],
+    )
+    expect(dimLine.rows[0]!.dimensions).toEqual({ '1': 'CC-10', '6': 'PROJ-X' })
+    // GENERATED mirrors derive from the jsonb: both must be populated.
+    expect(dimLine.rows[0]!.cost_center).not.toBeNull()
+    expect(dimLine.rows[0]!.project).not.toBeNull()
+  })
+
+  it('rejects an unbalanced voucher and rolls the whole import back', async () => {
+    const { userId, companyId, fiscalPeriodId } = await seedCompany()
+
+    const payload = [
+      {
+        sourceId: 'A1',
+        series: 'A',
+        date: '2026-02-01',
+        description: 'Unbalanced import',
+        sourceType: 'import',
+        lines: [
+          { account_number: '5010', debit_amount: 100, credit_amount: 0, currency: 'SEK', sort_order: 0 },
+          { account_number: '1930', debit_amount: 0, credit_amount: 90, currency: 'SEK', sort_order: 1 },
+        ],
+      },
+    ]
+
+    await expect(
+      getPool().query(
+        `SELECT public.import_sie_journal_entries($1::uuid, $2::uuid, $3::uuid, $4::jsonb)`,
+        [companyId, userId, fiscalPeriodId, JSON.stringify(payload)],
+      ),
+    ).rejects.toThrow(/unbalanced/i)
+
+    const headers = await getPool().query<{ count: string }>(
+      `SELECT count(*)::text AS count FROM public.journal_entries
+        WHERE company_id = $1 AND description = 'Unbalanced import'`,
+      [companyId],
+    )
+    expect(headers.rows[0]!.count).toBe('0')
+  })
+
+  it('rejects a fiscal period that belongs to another company', async () => {
+    const a = await seedCompany()
+    const b = await seedCompany()
+
+    const payload = [
+      {
+        sourceId: 'A1',
+        series: 'A',
+        date: '2026-02-01',
+        description: 'Foreign fiscal period',
+        sourceType: 'import',
+        lines: [
+          { account_number: '5010', debit_amount: 100, credit_amount: 0, currency: 'SEK', sort_order: 0 },
+          { account_number: '1930', debit_amount: 0, credit_amount: 100, currency: 'SEK', sort_order: 1 },
+        ],
+      },
+    ]
+
+    // company A's id + user, but company B's fiscal period.
+    await expect(
+      getPool().query(
+        `SELECT public.import_sie_journal_entries($1::uuid, $2::uuid, $3::uuid, $4::jsonb)`,
+        [a.companyId, a.userId, b.fiscalPeriodId, JSON.stringify(payload)],
+      ),
+    ).rejects.toThrow(/does not belong to company/i)
+  })
+})
@@ -803,15 +803,12 @@ describe('importVouchers: per-voucher series preservation', () => {
  // voucher_series per inserted record. Uses a hand-rolled mock rather than
  // createQueuedMockSupabase because we need to inspect arguments, not just
  // return queued data.
-  function buildCapturingSupabase() {
+  function buildCapturingSupabase(options: { failImportRpc?: boolean } = {}) {
    const journalEntryInserts: Array<Record<string, unknown>> = []
    const journalEntryLineInserts: Array<Record<string, unknown>> = []
    const rpcCalls: Array<{ name: string; args: Record<string, unknown> }> = []

-    // Each `next_voucher_number` RPC call auto-increments per series, matching
-    // the DB function's ON CONFLICT behavior.
    const nextNumberBySeries = new Map<string, number>()
-
    let syntheticEntryId = 1

    const supabase = {
@@ -833,52 +830,56 @@ describe('importVouchers: per-voucher series preservation', () => {
          }
        }

-        if (table === 'journal_entries') {
-          return {
-            insert: (rows: Array<Record<string, unknown>>) => {
-              journalEntryInserts.push(...rows)
-              return {
-                select: () => ({
-                  then: (resolve: (v: { data: { id: string }[]; error: null }) => void) =>
-                    resolve({
-                      data: rows.map(() => ({ id: `entry-${syntheticEntryId++}` })),
-                      error: null,
-                    }),
-                }),
-              }
-            },
-          }
-        }
-
-        if (table === 'journal_entry_lines') {
-          return {
-            insert: (rows: Array<Record<string, unknown>>) => {
-              journalEntryLineInserts.push(...rows)
-              return Promise.resolve({ error: null })
-            },
-          }
-        }
-
        throw new Error(`Unexpected table: ${table}`)
      }),

      rpc: vi.fn(async (name: string, args: Record<string, unknown>) => {
        rpcCalls.push({ name, args })
-        if (name === 'next_voucher_number') {
-          const series = args.p_series as string
-          const current = nextNumberBySeries.get(series) ?? 0
-          const next = current + 1
-          nextNumberBySeries.set(series, next)
-          return { data: next, error: null }
-        }
-        if (name === 'reserve_voucher_range') {
-          const series = args.p_series as string
-          const highest = args.p_highest_used as number
-          nextNumberBySeries.set(series, highest)
-          return { data: null, error: null }
-        }
-        if (name === 'release_voucher_range') {
-          return { data: null, error: null }
+        if (name === 'import_sie_journal_entries') {
+          if (options.failImportRpc) {
+            return {
+              data: null,
+              error: { message: 'line insert failed' },
+            }
+          }
+
+          const entries = args.p_entries as Array<{
+            sourceId: string
+            series: string
+            sourceType: string
+            lines: Array<Record<string, unknown>>
+          }>
+          const inserted_entries = entries.map((entry) => {
+            const current = nextNumberBySeries.get(entry.series) ?? 0
+            const next = current + 1
+            nextNumberBySeries.set(entry.series, next)
+            const id = `entry-${syntheticEntryId++}`
+            journalEntryInserts.push({
+              ...entry,
+              id,
+              voucher_series: entry.series,
+              voucher_number: next,
+              source_type: entry.sourceType,
+              source_voucher_series: (entry as { sourceSeries?: string | null }).sourceSeries ?? null,
+              source_voucher_number: (entry as { sourceNumber?: number | null }).sourceNumber ?? null,
+            })
+            journalEntryLineInserts.push(...entry.lines.map((line) => ({ ...line, journal_entry_id: id })))
+            return {
+              id,
+              sourceId: entry.sourceId,
+              series: entry.series,
+              voucherNumber: next,
+              sourceType: entry.sourceType,
+            }
+          })
+          return {
+            data: {
+              inserted_entries,
+              skipped_duplicates: [],
+              validation_errors: [],
+            },
+            error: null,
+          }
        }
        throw new Error(`Unexpected RPC: ${name}`)
      }),
@@ -941,9 +942,9 @@ describe('importVouchers: per-voucher series preservation', () => {
    const seriesInInserts = journalEntryInserts.map((r) => r.voucher_series)
    expect(seriesInInserts).toEqual(['B', 'B', 'C', 'V'])

-    // Each series reserves its own voucher-number range independently
-    const reserveCalls = rpcCalls.filter((c) => c.name === 'reserve_voucher_range')
-    expect(reserveCalls.map((c) => c.args.p_series)).toEqual(['B', 'C', 'V'])
+    const importCalls = rpcCalls.filter((c) => c.name === 'import_sie_journal_entries')
+    expect(importCalls).toHaveLength(1)
+    expect((importCalls[0].args.p_entries as Array<{ series: string }>).map((e) => e.series)).toEqual(['B', 'B', 'C', 'V'])
  })

  it('falls back to defaultSeries when source voucher has empty series (SIE4I)', async () => {
@@ -1059,6 +1060,35 @@ describe('importVouchers: per-voucher series preservation', () => {
    expect(journalEntryInserts.map((r) => r.source_voucher_number)).toEqual([1, 3])
  })

+  it('does not report imported IDs or counts when the atomic RPC fails', async () => {
+    const { supabase, journalEntryInserts, journalEntryLineInserts } = buildCapturingSupabase({
+      failImportRpc: true,
+    })
+    const parsed = makeParsedFile({
+      vouchers: [
+        makeVoucher('A', 1),
+      ],
+    })
+
+    const result = await importVouchers(
+      supabase,
+      'company-1',
+      'user-1',
+      'period-1',
+      parsed,
+      baseMap,
+      'A',
+    )
+
+    expect(result.created).toBe(0)
+    expect(result.ids).toEqual([])
+    expect(result.importTypedIds).toEqual([])
+    expect(result.voucherNumberMapping).toEqual([])
+    expect(result.errors.join(' ')).toContain('line insert failed')
+    expect(journalEntryInserts).toEqual([])
+    expect(journalEntryLineInserts).toEqual([])
+  })
+
  it('stores NULL source series/number when the source voucher has no series (SIE4I subsystem import)', async () => {
    const { supabase, journalEntryInserts } = buildCapturingSupabase()
    const parsed = makeParsedFile({
@@ -1247,249 +1247,100 @@ export async function importVouchers(

  results.seriesUsed = [...seriesGroups.keys()]

-  // Batch insert journal entries (in chunks of 100) with retry logic.
-  // Retries handle transient errors (Supabase rate limits, Cloudflare 500s).
-  const BATCH_SIZE = 100
-  const MAX_RETRIES = 3
-  const INTER_BATCH_DELAY_MS = 50  // Prevent rate limiting under sustained load
-  let retriedBatches = 0
-  let failedBatches = 0
+  const voucherBySourceId = new Map(preparedVouchers.map((voucher) => [voucher.sourceId, voucher]))
+  const rpcPayload = preparedVouchers.map((voucher) => ({
+    sourceId: voucher.sourceId,
+    series: voucher.series,
+    date: voucher.date,
+    description: voucher.description,
+    sourceSeries: voucher.sourceSeries,
+    sourceNumber: voucher.sourceNumber,
+    sourceType: voucher.sourceType,
+    lines: voucher.lines.map((line, lineIndex) => ({
+      account_number: line.account_number,
+      account_id: accountIdMap.get(line.account_number) || null,
+      debit_amount: line.debit_amount,
+      credit_amount: line.credit_amount,
+      currency: 'SEK',
+      line_description: line.line_description,
+      sort_order: lineIndex,
+      // dimensions jsonb is the source of truth; cost_center/project are
+      // GENERATED mirrors the DB derives from it. SIE object-list codes carry
+      // through so imported dimension data is not dropped (dimensions PR5 #866).
+      dimensions: normalizeLineDimensions({ dimensions: line.dimensions ?? null }),
+    })),
+  }))

-  // Process each series as an independent mini-import. Voucher numbers must
-  // be monotonically increasing within a series; grouping first guarantees
-  // that without needing to interleave series-specific counters in one loop.
-  let seriesIndex = 0
-  for (const [series, groupVouchers] of seriesGroups) {
-    // Get starting voucher number for this series
-    const { data: startNumber } = await supabase.rpc('next_voucher_number', {
-      p_company_id: companyId,
-      p_fiscal_period_id: fiscalPeriodId,
-      p_series: series,
+  type ImportSieJournalEntriesRpcResult = {
+    inserted_entries?: Array<{
+      id: string
+      sourceId: string
+      series: string
+      voucherNumber: number
+      sourceType: 'import' | 'opening_balance'
+    }>
+    skipped_duplicates?: Array<{ sourceId?: string; reason?: string }>
+    validation_errors?: Array<{ sourceId?: string; message?: string }>
+  }
+
+  const { data: rpcResult, error: rpcError } = await supabase.rpc('import_sie_journal_entries', {
+    p_company_id: companyId,
+    p_user_id: userId,
+    p_fiscal_period_id: fiscalPeriodId,
+    p_entries: rpcPayload,
+  })
+
+  if (rpcError) {
+    results.errors.push(`SIE-verifikationer kunde inte importeras atomiskt: ${rpcError.message}`)
+    results.failedBatches = 1
+    return results
+  }
+
+  const structuredResult = (rpcResult ?? {}) as ImportSieJournalEntriesRpcResult
+  for (const validationError of structuredResult.validation_errors ?? []) {
+    results.errors.push(
+      validationError.sourceId
+        ? `${validationError.sourceId}: ${validationError.message ?? 'valideringsfel'}`
+        : validationError.message ?? 'Valideringsfel vid SIE-import',
+    )
+  }
+  for (const skippedDuplicate of structuredResult.skipped_duplicates ?? []) {
+    results.errors.push(
+      skippedDuplicate.sourceId
+        ? `${skippedDuplicate.sourceId}: duplicerad verifikation hoppades över`
+        : 'Duplicerad verifikation hoppades över',
+    )
+  }
+
+  if (results.errors.length > 0) {
+    return results
+  }
+
+  for (const inserted of structuredResult.inserted_entries ?? []) {
+    const voucher = voucherBySourceId.get(inserted.sourceId)
+    if (!voucher) continue
+
+    results.voucherNumberMapping.push({
+      sourceId: inserted.sourceId,
+      series: inserted.series,
+      targetNumber: inserted.voucherNumber,
    })

-    const currentVoucherNumber = (startNumber as number) || 1
-
-    // Reserve the full voucher number range upfront to prevent concurrent
-    // operations from claiming numbers in our range during batch insertion.
-    const reservedHighest = currentVoucherNumber + groupVouchers.length - 1
-    await supabase.rpc('reserve_voucher_range', {
-      p_company_id: companyId,
-      p_fiscal_period_id: fiscalPeriodId,
-      p_series: series,
-      p_highest_used: reservedHighest,
-    })
-
-    let highestInsertedVoucher = currentVoucherNumber - 1  // nothing inserted yet
-
-  for (let batchStart = 0; batchStart < groupVouchers.length; batchStart += BATCH_SIZE) {
-    const batch = groupVouchers.slice(batchStart, batchStart + BATCH_SIZE)
-    const batchNumber = Math.floor(batchStart / BATCH_SIZE) + 1
-    let batchWasRetried = false
-
-    // Prepare journal entry headers
-    const entryInserts = batch.map((v, i) => ({
-      user_id: userId,
-      company_id: companyId,
-      fiscal_period_id: fiscalPeriodId,
-      voucher_number: currentVoucherNumber + batchStart + i,
-      voucher_series: series,
-      entry_date: v.date,
-      description: v.description,
-      source_type: v.sourceType,
-      source_voucher_series: v.sourceSeries,
-      source_voucher_number: v.sourceNumber,
-      status: 'posted',
-      committed_at: new Date().toISOString(),
-    }))
-
-    // Insert headers with retry
-    let entries: { id: string }[] | null = null
-    let lastEntryError: string | null = null
-
-    for (let attempt = 0; attempt <= MAX_RETRIES; attempt++) {
-      if (attempt > 0) {
-        batchWasRetried = true
-        const backoffMs = Math.pow(2, attempt - 1) * 1000 // 1s, 2s, 4s
-        console.log(`[sie-import] Retrying batch ${batchNumber} (attempt ${attempt + 1}/${MAX_RETRIES + 1}) after ${backoffMs}ms`)
-        await new Promise(resolve => setTimeout(resolve, backoffMs))
-      }
-
-      const { data, error: entryError } = await supabase
-        .from('journal_entries')
-        .insert(entryInserts)
-        .select('id')
-
-      if (!entryError && data) {
-        entries = data
-        lastEntryError = null
-        break
-      }
-
-      lastEntryError = entryError?.message || 'Failed to insert entries'
+    results.ids.push(inserted.id)
+    if (inserted.sourceType === 'import') {
+      results.importTypedIds.push(inserted.id)
    }
+    results.created++

-    if (!entries) {
-      failedBatches++
-      results.errors.push(
-        `Batch ${batchNumber} misslyckades efter ${MAX_RETRIES + 1} försök: ${lastEntryError}`
+    for (const line of voucher.lines) {
+      const net = line.debit_amount - line.credit_amount
+      results.movementsByAccount.set(
+        line.account_number,
+        (results.movementsByAccount.get(line.account_number) || 0) + net
      )
-      continue
-    }
-
-    // Prepare all lines for this batch
-    const allLines: {
-      journal_entry_id: string
-      account_number: string
-      account_id: string | null
-      debit_amount: number
-      credit_amount: number
-      currency: string
-      line_description: string | null
-      sort_order: number
-      dimensions: Record<string, string>
-    }[] = []
-
-    for (let i = 0; i < batch.length; i++) {
-      const entryId = entries[i]?.id
-      if (!entryId) continue
-
-      const voucher = batch[i]
-      const assignedNumber = currentVoucherNumber + batchStart + i
-      voucher.lines.forEach((line, lineIndex) => {
-        // dimensions jsonb is the source of truth; cost_center/project are
-        // derived mirrors: the same dual-write every sanctioned writer uses
-        // (see lib/bookkeeping/dimension-resolver.ts). SIE object-list codes
-        // survive verbatim on lines (legacy free-text is a documented
-        // exception to the registry format rules).
-        const dims = normalizeLineDimensions({ dimensions: line.dimensions ?? null })
-        allLines.push({
-          journal_entry_id: entryId,
-          account_number: line.account_number,
-          account_id: accountIdMap.get(line.account_number) || null,
-          debit_amount: line.debit_amount,
-          credit_amount: line.credit_amount,
-          currency: 'SEK',
-          line_description: line.line_description,
-          sort_order: lineIndex,
-          dimensions: dims,
-        })
-      })
-
-      results.voucherNumberMapping.push({
-        sourceId: voucher.sourceId,
-        series: voucher.series,
-        targetNumber: assignedNumber,
-      })
-
-      results.ids.push(entryId)
-      // #VER vouchers re-tagged as opening_balance never need an underlag and
-      // aren't in NEEDS_DOC_SOURCE_TYPES, so keep them out of the exempt set.
-      if (voucher.sourceType === 'import') {
-        results.importTypedIds.push(entryId)
-      }
-      results.created++
-    }
-
-    // Insert all lines with retry
-    if (allLines.length > 0) {
-      let linesInserted = false
-      let lastLinesError: string | null = null
-
-      for (let attempt = 0; attempt <= MAX_RETRIES; attempt++) {
-        if (attempt > 0) {
-          batchWasRetried = true
-          const backoffMs = Math.pow(2, attempt - 1) * 1000
-          console.log(`[sie-import] Retrying batch ${batchNumber} lines (attempt ${attempt + 1}/${MAX_RETRIES + 1}) after ${backoffMs}ms`)
-          await new Promise(resolve => setTimeout(resolve, backoffMs))
-        }
-
-        const { error: linesError } = await supabase
-          .from('journal_entry_lines')
-          .insert(allLines)
-
-        if (!linesError) {
-          linesInserted = true
-          break
-        }
-
-        lastLinesError = linesError.message
-      }
-
-      if (linesInserted) {
-        // Track highest voucher number only after both headers AND lines succeed,
-        // to avoid counting orphaned entries with no lines as "used".
-        const batchHighest = currentVoucherNumber + batchStart + batch.length - 1
-        highestInsertedVoucher = Math.max(highestInsertedVoucher, batchHighest)
-
-        // Track movements ONLY for successfully inserted vouchers.
-        // This ensures the migration adjustment correctly compensates for
-        // any batches that failed completely.
-        for (let i = 0; i < batch.length; i++) {
-          const voucher = batch[i]
-          for (const line of voucher.lines) {
-            const net = line.debit_amount - line.credit_amount
-            results.movementsByAccount.set(
-              line.account_number,
-              (results.movementsByAccount.get(line.account_number) || 0) + net
-            )
-          }
-        }
-      } else {
-        failedBatches++
-        results.errors.push(
-          `Batch ${batchNumber} rader misslyckades efter ${MAX_RETRIES + 1} försök: ${lastLinesError}`
-        )
-      }
-    } else {
-      // No lines to insert: still count movements for vouchers with entries
-      for (let i = 0; i < batch.length; i++) {
-        const voucher = batch[i]
-        for (const line of voucher.lines) {
-          const net = line.debit_amount - line.credit_amount
-          results.movementsByAccount.set(
-            line.account_number,
-            (results.movementsByAccount.get(line.account_number) || 0) + net
-          )
-        }
-      }
-    }
-
-    // Count distinct batches that needed retries (not individual attempts)
-    if (batchWasRetried) {
-      retriedBatches++
-    }
-
-    // Small delay between batches to prevent Supabase/Cloudflare rate limiting
-    const isLastBatchInSeries = batchStart + BATCH_SIZE >= groupVouchers.length
-    const isLastSeries = seriesIndex === seriesGroups.size - 1
-    if (!isLastBatchInSeries || !isLastSeries) {
-      await new Promise(resolve => setTimeout(resolve, INTER_BATCH_DELAY_MS))
    }
  }

-    // Adjust voucher sequence after insertion for this series.
-    // Range was pre-reserved to `reservedHighest`. If some batches failed,
-    // release the unused portion to avoid burned numbers and gap-explanation friction.
-    if (highestInsertedVoucher < reservedHighest) {
-      const releaseTarget = highestInsertedVoucher >= currentVoucherNumber
-        ? highestInsertedVoucher       // partial success: set to actual highest
-        : currentVoucherNumber - 1     // total failure: roll back fully
-      await supabase.rpc('release_voucher_range', {
-        p_company_id: companyId,
-        p_fiscal_period_id: fiscalPeriodId,
-        p_series: series,
-        p_actual_last: releaseTarget,
-        p_reserved_highest: reservedHighest,
-      })
-    }
-
-    seriesIndex++
-  }
-
-  // Propagate batch retry stats
-  results.retriedBatches = retriedBatches
-  results.failedBatches = failedBatches
-
  return results
 }

@@ -0,0 +1,225 @@
+-- Atomic SIE journal-entry import.
+--
+-- The TypeScript importer still parses, maps, and validates the SIE file.
+-- This RPC owns the actual journal_entries + journal_entry_lines commit so a
+-- failed line insert cannot leave posted header rows behind (the whole import
+-- is one transaction: any RAISE rolls the entire file back).
+--
+-- SECURITY DEFINER bypasses RLS and the draft-to-posted balance path, so this
+-- function enforces, per voucher, on its own: (1) NULL-safe company membership
+-- via caller_is_company_member (house rule since #881, ratcheted by
+-- tests/pg/null-safe-tenant-guards.pg.test.ts); (2) the fiscal period belongs
+-- to the company; (3) sum(debit) = sum(credit) and > 0 (hard rule #3, since
+-- the enforcement triggers only cover immutability, not balance). Dimensions
+-- jsonb carries through so imported SIE object-list codes are not dropped
+-- (cost_center/project are GENERATED mirrors the DB derives, dimensions PR5).
+CREATE OR REPLACE FUNCTION public.import_sie_journal_entries(
+  p_company_id uuid,
+  p_user_id uuid,
+  p_fiscal_period_id uuid,
+  p_entries jsonb
+)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY DEFINER
+SET search_path = public
+AS $$
+DECLARE
+  v_entry jsonb;
+  v_line jsonb;
+  v_series text;
+  v_count integer;
+  v_new_last integer;
+  v_start integer;
+  v_assigned_number integer;
+  v_entry_id uuid;
+  v_deb numeric;
+  v_cred numeric;
+  v_inserted jsonb := '[]'::jsonb;
+  v_jwt_role text := coalesce(nullif(current_setting('request.jwt.claims', true), '')::jsonb ->> 'role', '');
+BEGIN
+  IF p_entries IS NULL OR jsonb_typeof(p_entries) <> 'array' THEN
+    RAISE EXCEPTION 'p_entries must be a JSON array';
+  END IF;
+
+  -- Tenant guard: anon/authenticated may only import into their own companies;
+  -- service_role / direct access (no JWT role) bypasses for migrations and
+  -- server-side maintenance paths that scope company access before calling.
+  -- NULL-safe predicate (a NULL company resolves to false) per #881.
+  IF v_jwt_role IN ('anon', 'authenticated')
+     AND NOT public.caller_is_company_member(p_company_id) THEN
+    RAISE EXCEPTION 'unauthorized: caller is not a member of company %', p_company_id
+      USING ERRCODE = '42501';
+  END IF;
+
+  IF v_jwt_role IN ('anon', 'authenticated')
+     AND auth.uid() IS DISTINCT FROM p_user_id THEN
+    RAISE EXCEPTION 'unauthorized: p_user_id must match auth.uid()'
+      USING ERRCODE = '42501';
+  END IF;
+
+  -- The fiscal period must belong to the target company: a caller could
+  -- otherwise post into another company's period id (defense in depth; the
+  -- header company_id/FK would still scope the rows, but fail closed here).
+  IF NOT EXISTS (
+    SELECT 1 FROM public.fiscal_periods
+    WHERE id = p_fiscal_period_id AND company_id = p_company_id
+  ) THEN
+    RAISE EXCEPTION 'fiscal period % does not belong to company %', p_fiscal_period_id, p_company_id
+      USING ERRCODE = '42501';
+  END IF;
+
+  CREATE TEMP TABLE IF NOT EXISTS pg_temp.sie_import_series_numbers (
+    series text PRIMARY KEY,
+    next_number integer NOT NULL
+  ) ON COMMIT DROP;
+  TRUNCATE pg_temp.sie_import_series_numbers;
+
+  FOR v_series, v_count IN
+    SELECT COALESCE(NULLIF(e.value->>'series', ''), 'A') AS series, count(*)::integer AS count
+    FROM jsonb_array_elements(p_entries) WITH ORDINALITY AS e(value, ord)
+    GROUP BY COALESCE(NULLIF(e.value->>'series', ''), 'A')
+    ORDER BY min(e.ord)
+  LOOP
+    INSERT INTO public.voucher_sequences
+      (company_id, user_id, fiscal_period_id, voucher_series, last_number)
+    VALUES
+      (p_company_id, p_user_id, p_fiscal_period_id, v_series, v_count)
+    ON CONFLICT (company_id, fiscal_period_id, voucher_series)
+    DO UPDATE SET
+      last_number = public.voucher_sequences.last_number + EXCLUDED.last_number,
+      updated_at = now()
+    RETURNING last_number INTO v_new_last;
+
+    v_start := v_new_last - v_count + 1;
+
+    INSERT INTO pg_temp.sie_import_series_numbers(series, next_number)
+    VALUES (v_series, v_start);
+  END LOOP;
+
+  FOR v_entry IN
+    SELECT e.value
+    FROM jsonb_array_elements(p_entries) WITH ORDINALITY AS e(value, ord)
+    ORDER BY e.ord
+  LOOP
+    v_series := COALESCE(NULLIF(v_entry->>'series', ''), 'A');
+
+    SELECT next_number
+    INTO v_assigned_number
+    FROM pg_temp.sie_import_series_numbers
+    WHERE series = v_series
+    FOR UPDATE;
+
+    UPDATE pg_temp.sie_import_series_numbers
+    SET next_number = next_number + 1
+    WHERE series = v_series;
+
+    INSERT INTO public.journal_entries (
+      user_id,
+      company_id,
+      fiscal_period_id,
+      voucher_number,
+      voucher_series,
+      entry_date,
+      description,
+      source_type,
+      source_voucher_series,
+      source_voucher_number,
+      status
+    )
+    VALUES (
+      p_user_id,
+      p_company_id,
+      p_fiscal_period_id,
+      v_assigned_number,
+      v_series,
+      (v_entry->>'date')::date,
+      v_entry->>'description',
+      COALESCE(NULLIF(v_entry->>'sourceType', ''), 'import'),
+      NULLIF(v_entry->>'sourceSeries', ''),
+      CASE
+        WHEN v_entry ? 'sourceNumber' AND v_entry->>'sourceNumber' IS NOT NULL
+        THEN (v_entry->>'sourceNumber')::integer
+        ELSE NULL
+      END,
+      'draft'
+    )
+    RETURNING id INTO v_entry_id;
+
+    IF jsonb_typeof(v_entry->'lines') <> 'array' OR jsonb_array_length(v_entry->'lines') = 0 THEN
+      RAISE EXCEPTION 'SIE journal entry % has no lines', COALESCE(v_entry->>'sourceId', '<unknown>');
+    END IF;
+
+    FOR v_line IN
+      SELECT l.value
+      FROM jsonb_array_elements(v_entry->'lines') WITH ORDINALITY AS l(value, ord)
+      ORDER BY l.ord
+    LOOP
+      INSERT INTO public.journal_entry_lines (
+        journal_entry_id,
+        account_number,
+        account_id,
+        debit_amount,
+        credit_amount,
+        currency,
+        line_description,
+        sort_order,
+        dimensions
+      )
+      VALUES (
+        v_entry_id,
+        v_line->>'account_number',
+        CASE
+          WHEN v_line ? 'account_id' AND v_line->>'account_id' IS NOT NULL
+          THEN (v_line->>'account_id')::uuid
+          ELSE NULL
+        END,
+        COALESCE((v_line->>'debit_amount')::numeric, 0),
+        COALESCE((v_line->>'credit_amount')::numeric, 0),
+        COALESCE(NULLIF(v_line->>'currency', ''), 'SEK'),
+        NULLIF(v_line->>'line_description', ''),
+        COALESCE((v_line->>'sort_order')::integer, 0),
+        COALESCE(v_line->'dimensions', '{}'::jsonb)
+      );
+    END LOOP;
+
+    -- Per-voucher balance enforcement (hard rule #3). SECURITY DEFINER + the
+    -- direct draft->posted UPDATE below bypass the trigger path, so assert
+    -- balance here; a RAISE rolls the whole atomic import back.
+    SELECT COALESCE(sum(debit_amount), 0), COALESCE(sum(credit_amount), 0)
+    INTO v_deb, v_cred
+    FROM public.journal_entry_lines
+    WHERE journal_entry_id = v_entry_id;
+
+    IF round(v_deb, 2) <> round(v_cred, 2) OR round(v_deb, 2) <= 0 THEN
+      RAISE EXCEPTION 'SIE journal entry % is unbalanced (debit %, credit %)',
+        COALESCE(v_entry->>'sourceId', '<unknown>'), v_deb, v_cred;
+    END IF;
+
+    UPDATE public.journal_entries
+    SET status = 'posted',
+        committed_at = now()
+    WHERE id = v_entry_id
+      AND company_id = p_company_id;
+
+    v_inserted := v_inserted || jsonb_build_array(jsonb_build_object(
+      'id', v_entry_id,
+      'sourceId', v_entry->>'sourceId',
+      'series', v_series,
+      'voucherNumber', v_assigned_number,
+      'sourceType', COALESCE(NULLIF(v_entry->>'sourceType', ''), 'import')
+    ));
+  END LOOP;
+
+  RETURN jsonb_build_object(
+    'inserted_entries', v_inserted,
+    'skipped_duplicates', '[]'::jsonb,
+    'validation_errors', '[]'::jsonb
+  );
+END;
+$$;
+
+REVOKE ALL ON FUNCTION public.import_sie_journal_entries(uuid, uuid, uuid, jsonb) FROM PUBLIC, anon;
+GRANT EXECUTE ON FUNCTION public.import_sie_journal_entries(uuid, uuid, uuid, jsonb) TO authenticated, service_role;
+
+NOTIFY pgrst, 'reload schema';