diff --git a/CLAUDE.md b/CLAUDE.md
index ca8f6687..9222472a 100644
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -40,7 +40,13 @@ app/
 
 components/
   ui/                     shadcn/ui primitives (button, card, dialog, table, etc.)
-  [feature]/              Feature-organized components (banking, invoices, suppliers, etc.)
+  bookkeeping/            Chart of accounts manager, account combobox, add/edit dialogs
+  calendar/               Calendar views, deadline cards, payment summary, todo widgets
+  chat/                   ChatWidget, ChatPanel, ChatInput, ChatMessage
+  dashboard/              DashboardContent, DashboardNav, FSkattWarningCard
+  reports/                Report views (including BankReconciliationView)
+  settings/               CalendarFeedSettings
+  [feature]/              Feature-organized components (invoices, suppliers, import, etc.)
 
 extensions/               First-party extension implementations
   ai-categorization/      AI-powered transaction categorization
@@ -55,12 +61,15 @@ extensions/               First-party extension implementations
 lib/
   bookkeeping/            Core journal entry engine and all entry generators
     engine.ts             Draft/commit workflow, balance validation, voucher numbering
-    invoice-entries.ts    Sales invoice journal entries
+    invoice-entries.ts    Sales invoice journal entries (supports per-line VAT rates)
     transaction-entries.ts Bank transaction journal entries
     supplier-invoice-entries.ts Purchase invoice journal entries
     category-mapping.ts   Category-to-BAS-account mapping
     mapping-engine.ts     Rule-based auto-categorization (MCC codes, merchant patterns)
     vat-entries.ts        VAT line generation
+    bas-reference.ts      BAS account catalog (~180 accounts with metadata, SRU codes)
+    account-descriptions.ts Human-readable account name lookup
+    validate-period-duration.ts Fiscal period duration validation (BFL 3 kap.)
   core/
     bookkeeping/          Period service, storno reversal, year-end closing
     documents/            Document archive (upload, versioning, SHA-256 integrity)
@@ -74,23 +83,28 @@ lib/
   events/                 Event bus (bus.ts, types.ts)
   extensions/             Extension registry, loader, types
   import/                 SIE and bank file parser
-  invoice/                VAT rules for invoicing
-  invoices/               Invoice business logic helpers
+    bank-file/            Bank file parser with format modules
+      formats/            camt053, generic-csv, handelsbanken, nordea, seb, swedbank
+  invoice/                VAT rules, invoice matching (vat-rules.ts, invoice-matching.ts)
+  invoices/               Invoice business logic (reminder-processor)
+  reconciliation/         Bank reconciliation engine (4-pass matching algorithm)
   reports/                Financial reports (trial-balance, income-statement,
                           balance-sheet, vat-declaration, sie-export,
                           supplier-ledger, supplier-reconciliation,
                           general-ledger, journal-register,
-                          ar-ledger, ar-reconciliation)
-  supabase/               Client setup (client.ts = browser, server.ts = server/admin)
+                          ar-ledger, ar-reconciliation, monthly-breakdown)
+  supabase/               Client setup (client.ts = browser, server.ts = server/admin,
+                          fetch-all.ts = pagination helper for large queries)
   tax/                    Tax calculations, deadlines, Swedish holidays
   transactions/           Transaction processing helpers
   init.ts                 Extension loader (idempotent, called by API routes)
   utils.ts                Shared utility functions
 
-types/index.ts            Canonical type definitions (110+ types, single source of truth)
+types/index.ts            Canonical type definitions (120+ types, single source of truth)
 types/chat.ts             Chat-specific type definitions
 tests/helpers.ts          Mock factories and fixture builders
 supabase/migrations/      SQL migration files
+scripts/                  Utility scripts (clear-user-data.sql)
 dev_docs/                 Extensive project documentation (PRD, architecture, BAS guide, etc.)
 ```
 
@@ -118,10 +132,10 @@ The bookkeeping engine (`lib/bookkeeping/engine.ts`) is the most critical system
 
 | Function | File | Purpose |
 |----------|------|---------|
-| `createInvoiceJournalEntry()` | `invoice-entries.ts` | Debit 1510, Credit 30xx + 26xx VAT |
+| `createInvoiceJournalEntry()` | `invoice-entries.ts` | Debit 1510, Credit 30xx + 26xx VAT (per-line VAT rates) |
 | `createInvoicePaymentJournalEntry()` | `invoice-entries.ts` | Debit 1930, Credit 1510 |
-| `createCreditNoteJournalEntry()` | `invoice-entries.ts` | Reverses original invoice entry |
-| `createInvoiceCashEntry()` | `invoice-entries.ts` | Cash method: revenue + VAT at payment |
+| `createCreditNoteJournalEntry()` | `invoice-entries.ts` | Reverses original invoice entry (per-rate lines) |
+| `createInvoiceCashEntry()` | `invoice-entries.ts` | Cash method: revenue + VAT at payment (per-rate) |
 | `createTransactionJournalEntry()` | `transaction-entries.ts` | Maps bank transactions via MappingResult |
 | `createSupplierInvoiceRegistrationEntry()` | `supplier-invoice-entries.ts` | Debit expense + 2641, Credit 2440 |
 | `createSupplierInvoicePaymentEntry()` | `supplier-invoice-entries.ts` | Debit 2440, Credit 1930 |
@@ -147,6 +161,23 @@ The bookkeeping engine (`lib/bookkeeping/engine.ts`) is the most critical system
 
 `standard_25`, `reduced_12`, `reduced_6`, `reverse_charge`, `export`, `exempt`
 
+### Per-Line VAT
+
+Invoice items support individual `vat_rate` values, enabling mixed-rate invoices. The helper `generatePerRateLines()` in `invoice-entries.ts` groups items by VAT rate and creates separate revenue + VAT account lines per rate group. Available rates depend on customer type — use `getAvailableVatRates(customerType, vatNumberValidated)` from `lib/invoice/vat-rules.ts`.
+
+### Bank Reconciliation
+
+The reconciliation engine (`lib/reconciliation/bank-reconciliation.ts`) matches bank transactions to journal entry lines on account 1930 using a 4-pass algorithm:
+
+| Pass | Method | Confidence | Match Criteria |
+|------|--------|------------|----------------|
+| 1 | `auto_exact` | 0.95 | Exact amount + exact date |
+| 2 | `auto_reference` | 0.90 | Exact amount + reference/description match |
+| 3 | `auto_date_range` | 0.85 | Exact amount + date within ±3 days |
+| 4 | `auto_fuzzy` | 0.75 | Fuzzy amount (±0.01) + exact date |
+
+Manual linking (`manual` method) is also supported. Only SEK transactions are reconciled. Greedy assignment prevents double-matching.
+
 ---
 
 ## Accounting Guard Rails
@@ -251,6 +282,7 @@ All defined in `lib/events/types.ts`:
 | `receipt.extracted` | `{ receipt, documentId, confidence, userId }` |
 | `receipt.matched` | `{ receipt, transaction, confidence, autoMatched, userId }` |
 | `receipt.confirmed` | `{ receipt, businessTotal, privateTotal, userId }` |
+| `transaction.reconciled` | `{ transaction, journalEntryId, method, userId }` |
 | `audit.security_event` | `{ event, userId }` |
 
 ### Event Bus Behavior
@@ -305,10 +337,17 @@ mockResult({ data: makeTransaction(), error: null })
 ### Reference Tests
 
 - `lib/bookkeeping/__tests__/engine.test.ts` — Balance validation
+- `lib/bookkeeping/__tests__/invoice-entries.test.ts` — Per-line VAT, mixed-rate invoices, credit notes
 - `lib/core/bookkeeping/__tests__/storno-service.test.ts` — Complex mock queues
 - `lib/core/documents/__tests__/document-service.test.ts` — Storage mocking
 - `lib/events/__tests__/bus.test.ts` — Event bus behavior
 - `lib/extensions/__tests__/registry.test.ts` — Extension registration
+- `lib/import/__tests__/sie-parser.test.ts` — SIE file parsing
+- `lib/import/bank-file/__tests__/parser.test.ts` — Bank file format parsing
+- `lib/reconciliation/__tests__/bank-reconciliation.test.ts` — Reconciliation matching algorithm
+- `lib/reports/__tests__/vat-declaration.test.ts` — VAT declaration report
+- `lib/tax/__tests__/deadline-config.test.ts` — Tax deadline configuration
+- `lib/transactions/__tests__/ingest.test.ts` — Transaction ingestion and dedup
 
 ---
 
@@ -316,11 +355,11 @@ mockResult({ data: makeTransaction(), error: null })
 
 ### Location
 
-`supabase/migrations/` — currently 28 files numbered `20240101000001` through `20240101000028`.
+`supabase/migrations/` — currently 32 files numbered `20240101000001` through `20240101000032`.
 
 ### Naming Convention
 
-`YYYYMMDD00NNNN_descriptive_name.sql` — next migration: `20240101000029_*.sql`
+`YYYYMMDD00NNNN_descriptive_name.sql` — next migration: `20240101000033_*.sql`
 
 ### Migration Rules
 
@@ -354,6 +393,12 @@ mockResult({ data: makeTransaction(), error: null })
 - `set_committed_at` — Auto-sets timestamp on draft-to-posted transition
 - `calculate_retention_expiry` — Auto-sets `retention_expires_at = period_end + 7 years`
 
+### Recent Migrations
+
+- **Migration 030 (`bank_reconciliation`)** — Adds `reconciliation_method` column to `transactions` (CHECK constraint for method types), indexes for unmatched transaction lookup, and RPC `get_unlinked_1930_lines()` for finding unreconciled GL lines.
+- **Migration 031 (`invoice_document_type`)** — Adds `document_type` column to `invoices` (CHECK: invoice/proforma/delivery_note, default 'invoice') and `converted_from_id` FK for tracking proforma-to-invoice conversions.
+- **Migration 032 (`add_accounting_method`)** — Adds `accounting_method` column to `company_settings` (CHECK: accrual/cash, default 'accrual') to support kontantmetoden vs faktureringsmetoden.
+
 ---
 
 ## Type System
diff --git a/app/(dashboard)/bookkeeping/page.tsx b/app/(dashboard)/bookkeeping/page.tsx
index fa16d229..0c5c7254 100644
--- a/app/(dashboard)/bookkeeping/page.tsx
+++ b/app/(dashboard)/bookkeeping/page.tsx
@@ -6,7 +6,7 @@ import { Tabs, TabsList, TabsTrigger, TabsContent } from '@/components/ui/tabs'
 import { Button } from '@/components/ui/button'
 import JournalEntryList from '@/components/bookkeeping/JournalEntryList'
 import JournalEntryForm from '@/components/bookkeeping/JournalEntryForm'
-import ChartOfAccounts from '@/components/bookkeeping/ChartOfAccounts'
+import ChartOfAccountsManager from '@/components/bookkeeping/ChartOfAccountsManager'
 import { Lock } from 'lucide-react'
 
 export default function BookkeepingPage() {
@@ -45,7 +45,7 @@ export default function BookkeepingPage() {
         </TabsContent>
 
         <TabsContent value="accounts">
-          <ChartOfAccounts />
+          <ChartOfAccountsManager />
         </TabsContent>
       </Tabs>
     </div>
diff --git a/app/(dashboard)/import/page.tsx b/app/(dashboard)/import/page.tsx
index a0719c2e..83ee858d 100644
--- a/app/(dashboard)/import/page.tsx
+++ b/app/(dashboard)/import/page.tsx
@@ -133,8 +133,10 @@ function BankFileImportWizard() {
           description: `${txCount} transaktioner hittades`,
         })
       } else if (data.data.parse_result.format === 'generic_csv' || !data.data.detected_format) {
-        // Unrecognized format — show upload step with error
         setBankError('Kunde inte identifiera bankformatet. Välj bank manuellt eller använd "Annan CSV".')
+      } else {
+        // Format detected but no transactions parsed — parser couldn't extract rows
+        setBankError('Filen kunde läsas men inga transaktioner hittades. Kontrollera att filen innehåller transaktionsdata och inte bara rubriker.')
       }
     } catch (err) {
       setBankError(err instanceof Error ? err.message : 'Kunde inte läsa filen')
@@ -293,8 +295,6 @@ function BankFileImportWizard() {
 // SIE Import Wizard (unchanged, extracted into component)
 // ============================================================
 
-const SIE_STEPS: ImportWizardStep[] = ['upload', 'preview', 'mapping', 'review', 'result']
-
 const SIE_STEP_LABELS: Record<ImportWizardStep, string> = {
   upload: 'Ladda upp',
   preview: 'Förhandsgranskning',
@@ -320,8 +320,14 @@ function SIEImportWizard() {
   const [_sieAccounts, setSieAccounts] = useState<{ number: string; name: string }[]>([])
   const [isCreatingAccounts, setIsCreatingAccounts] = useState(false)
 
-  const currentStepIndex = SIE_STEPS.indexOf(step)
-  const progress = ((currentStepIndex + 1) / SIE_STEPS.length) * 100
+  // Skip the mapping step when all accounts are already mapped
+  const hasUnmapped = mappings.some((m) => !m.targetAccount)
+  const sieSteps: ImportWizardStep[] = hasUnmapped
+    ? ['upload', 'preview', 'mapping', 'review', 'result']
+    : ['upload', 'preview', 'review', 'result']
+
+  const currentStepIndex = sieSteps.indexOf(step)
+  const progress = ((currentStepIndex + 1) / sieSteps.length) * 100
 
   const handleFileSelect = useCallback(async (selectedFile: File) => {
     setFile(selectedFile)
@@ -490,7 +496,7 @@ function SIEImportWizard() {
   }, [file, mappings, toast])
 
   const goToStep = (targetStep: ImportWizardStep) => { setStep(targetStep); setError(null) }
-  const goBack = () => { const i = SIE_STEPS.indexOf(step); if (i > 0) setStep(SIE_STEPS[i - 1]) }
+  const goBack = () => { const i = sieSteps.indexOf(step); if (i > 0) setStep(sieSteps[i - 1]) }
 
   const handleNewImport = () => {
     setStep('upload'); setFile(null); setParsed(null); setMappings([])
@@ -504,7 +510,7 @@ function SIEImportWizard() {
         <CardContent className="pt-6">
           <div className="space-y-2">
             <div className="flex justify-between text-sm">
-              {SIE_STEPS.map((s, i) => (
+              {sieSteps.map((s, i) => (
                 <span key={s} className={i <= currentStepIndex ? 'text-primary font-medium' : 'text-muted-foreground'}>
                   {SIE_STEP_LABELS[s]}
                 </span>
@@ -519,7 +525,7 @@ function SIEImportWizard() {
       {step === 'preview' && preview && (
         <SIEPreviewStep preview={preview} issues={issues} missingAccounts={missingAccounts}
           onCreateAccounts={handleCreateAccounts} isCreatingAccounts={isCreatingAccounts}
-          onContinue={() => goToStep('mapping')} onBack={goBack} />
+          onContinue={() => goToStep(hasUnmapped ? 'mapping' : 'review')} onBack={goBack} />
       )}
       {step === 'mapping' && (
         <AccountMappingStep mappings={mappings} basAccounts={basAccounts}
diff --git a/app/(dashboard)/invoices/[id]/page.tsx b/app/(dashboard)/invoices/[id]/page.tsx
index e88673d9..66eb677b 100644
--- a/app/(dashboard)/invoices/[id]/page.tsx
+++ b/app/(dashboard)/invoices/[id]/page.tsx
@@ -30,7 +30,7 @@ import {
   AlertTriangle,
   MessageSquare,
 } from 'lucide-react'
-import type { Invoice, InvoiceItem, Customer, InvoiceStatus, InvoiceReminder } from '@/types'
+import type { Invoice, InvoiceItem, Customer, InvoiceStatus, InvoiceReminder, InvoiceDocumentType } from '@/types'
 
 const statusConfig: Record<InvoiceStatus, { label: string; variant: 'default' | 'secondary' | 'success' | 'warning' | 'destructive'; icon: React.ElementType }> = {
   draft: { label: 'Utkast', variant: 'secondary', icon: FileText },
@@ -63,6 +63,8 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
   const [reminders, setReminders] = useState<InvoiceReminder[]>([])
   const [creditNote, setCreditNote] = useState<Invoice | null>(null)
   const [originalInvoice, setOriginalInvoice] = useState<Invoice | null>(null)
+  const [convertedFromInvoice, setConvertedFromInvoice] = useState<Invoice | null>(null)
+  const [isConverting, setIsConverting] = useState(false)
   const [isLoading, setIsLoading] = useState(true)
   const [isUpdating, setIsUpdating] = useState(false)
   const [isDownloading, setIsDownloading] = useState(false)
@@ -139,6 +141,19 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
       }
     }
 
+    // If this invoice was converted from a proforma, fetch it
+    if (data.converted_from_id) {
+      const { data: convertedData } = await supabase
+        .from('invoices')
+        .select('id, invoice_number')
+        .eq('id', data.converted_from_id)
+        .single()
+
+      if (convertedData) {
+        setConvertedFromInvoice(convertedData as Invoice)
+      }
+    }
+
     setIsLoading(false)
   }
 
@@ -235,6 +250,38 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
     setIsSendingEmail(false)
   }
 
+  async function convertToInvoice() {
+    if (!invoice) return
+    setIsConverting(true)
+
+    try {
+      const response = await fetch(`/api/invoices/${invoice.id}/convert`, {
+        method: 'POST',
+      })
+
+      const data = await response.json()
+
+      if (!response.ok) {
+        throw new Error(data.error || 'Kunde inte konvertera proformafakturan')
+      }
+
+      toast({
+        title: 'Konverterad till faktura',
+        description: `Faktura ${data.data.invoice_number} har skapats`,
+      })
+
+      router.push(`/invoices/${data.data.id}`)
+    } catch (error) {
+      toast({
+        title: 'Fel',
+        description: error instanceof Error ? error.message : 'Kunde inte konvertera',
+        variant: 'destructive',
+      })
+    }
+
+    setIsConverting(false)
+  }
+
   async function downloadPDF() {
     if (!invoice) return
 
@@ -288,6 +335,11 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
   const StatusIcon = status.icon
   const customer = invoice.customer
   const customerHasEmail = !!customer.email
+  const docType = ((invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice') as InvoiceDocumentType
+  const isProforma = docType === 'proforma'
+  const isDeliveryNote = docType === 'delivery_note'
+  const isRealInvoice = docType === 'invoice'
+  const docLabel = isProforma ? 'Proformafaktura' : isDeliveryNote ? 'Följesedel' : 'Faktura'
 
   return (
     <div className="space-y-6">
@@ -300,6 +352,12 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
           <div>
             <div className="flex items-center gap-3">
               <h1 className="text-3xl font-bold tracking-tight">{invoice.invoice_number}</h1>
+              {isProforma && (
+                <Badge variant="secondary" className="bg-blue-100 text-blue-700">Proforma</Badge>
+              )}
+              {isDeliveryNote && (
+                <Badge variant="secondary" className="bg-emerald-100 text-emerald-700">Följesedel</Badge>
+              )}
               <Badge variant={status.variant as 'default' | 'secondary' | 'destructive'}>
                 <StatusIcon className="mr-1 h-3 w-3" />
                 {status.label}
@@ -314,7 +372,17 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
 
         {/* Actions */}
         <div className="flex items-center gap-2">
-          {invoice.status === 'draft' && (
+          {isProforma && invoice.status !== 'cancelled' && (
+            <Button onClick={convertToInvoice} disabled={isConverting}>
+              {isConverting ? (
+                <Loader2 className="mr-2 h-4 w-4 animate-spin" />
+              ) : (
+                <FileText className="mr-2 h-4 w-4" />
+              )}
+              Konvertera till faktura
+            </Button>
+          )}
+          {invoice.status === 'draft' && !isDeliveryNote && (
             customerHasEmail ? (
               <Button onClick={sendInvoiceEmail} disabled={isSendingEmail}>
                 {isSendingEmail ? (
@@ -331,7 +399,13 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
               </Button>
             )
           )}
-          {(invoice.status === 'sent' || invoice.status === 'overdue') && (
+          {isDeliveryNote && invoice.status === 'draft' && (
+            <Button onClick={() => updateStatus('sent')} disabled={isUpdating}>
+              <Send className="mr-2 h-4 w-4" />
+              Markera som skickad
+            </Button>
+          )}
+          {(invoice.status === 'sent' || invoice.status === 'overdue') && isRealInvoice && (
             <Button onClick={() => updateStatus('paid')} disabled={isUpdating}>
               <CheckCircle className="mr-2 h-4 w-4" />
               Markera som betald
@@ -656,6 +730,29 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
             </Card>
           )}
 
+          {/* Converted from proforma */}
+          {convertedFromInvoice && (
+            <Card className="border-blue-300">
+              <CardHeader>
+                <CardTitle className="flex items-center gap-2 text-blue-600">
+                  <FileText className="h-5 w-5" />
+                  Konverterad
+                </CardTitle>
+              </CardHeader>
+              <CardContent>
+                <p className="text-sm text-muted-foreground mb-2">
+                  Konverterad från proformafaktura
+                </p>
+                <Link href={`/invoices/${convertedFromInvoice.id}`}>
+                  <Button variant="outline" size="sm" className="w-full">
+                    <ExternalLink className="mr-2 h-4 w-4" />
+                    Se proforma {convertedFromInvoice.invoice_number}
+                  </Button>
+                </Link>
+              </CardContent>
+            </Card>
+          )}
+
           {/* Status actions */}
           {invoice.status !== 'cancelled' && invoice.status !== 'credited' && !invoice.credited_invoice_id && (
             <Card>
@@ -663,9 +760,34 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
                 <CardTitle>Åtgärder</CardTitle>
               </CardHeader>
               <CardContent className="space-y-2">
-                {invoice.status === 'draft' && (
+                {isProforma && (
                   <>
-                    {customerHasEmail ? (
+                    <Button
+                      className="w-full"
+                      onClick={convertToInvoice}
+                      disabled={isConverting}
+                    >
+                      {isConverting ? (
+                        <Loader2 className="mr-2 h-4 w-4 animate-spin" />
+                      ) : (
+                        <FileText className="mr-2 h-4 w-4" />
+                      )}
+                      Konvertera till faktura
+                    </Button>
+                    <Button
+                      variant="outline"
+                      className="w-full"
+                      onClick={() => updateStatus('cancelled')}
+                      disabled={isUpdating}
+                    >
+                      <XCircle className="mr-2 h-4 w-4" />
+                      Makulera
+                    </Button>
+                  </>
+                )}
+                {!isProforma && invoice.status === 'draft' && (
+                  <>
+                    {!isDeliveryNote && customerHasEmail ? (
                       <Button
                         className="w-full"
                         onClick={sendInvoiceEmail}
@@ -680,12 +802,14 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
                       </Button>
                     ) : (
                       <>
-                        <div className="flex items-start gap-2 p-3 bg-yellow-50 border border-yellow-200 rounded-lg mb-2">
-                          <AlertTriangle className="h-4 w-4 text-yellow-600 mt-0.5 flex-shrink-0" />
-                          <p className="text-xs text-yellow-700">
-                            Kunden saknar e-postadress. Lägg till e-post för att kunna skicka fakturan digitalt.
-                          </p>
-                        </div>
+                        {!isDeliveryNote && (
+                          <div className="flex items-start gap-2 p-3 bg-yellow-50 border border-yellow-200 rounded-lg mb-2">
+                            <AlertTriangle className="h-4 w-4 text-yellow-600 mt-0.5 flex-shrink-0" />
+                            <p className="text-xs text-yellow-700">
+                              Kunden saknar e-postadress. Lägg till e-post för att kunna skicka fakturan digitalt.
+                            </p>
+                          </div>
+                        )}
                         <Button
                           className="w-full"
                           onClick={() => updateStatus('sent')}
@@ -707,7 +831,7 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
                     </Button>
                   </>
                 )}
-                {(invoice.status === 'sent' || invoice.status === 'overdue') && (
+                {(invoice.status === 'sent' || invoice.status === 'overdue') && isRealInvoice && (
                   <>
                     <Button
                       className="w-full"
@@ -734,7 +858,7 @@ export default function InvoiceDetailPage({ params }: { params: Promise<{ id: st
                     </Button>
                   </>
                 )}
-                {invoice.status === 'paid' && (
+                {invoice.status === 'paid' && isRealInvoice && (
                   <Link href={`/invoices/${invoice.id}/credit`} className="block">
                     <Button variant="outline" className="w-full">
                       <ReceiptText className="mr-2 h-4 w-4" />
diff --git a/app/(dashboard)/invoices/new/page.tsx b/app/(dashboard)/invoices/new/page.tsx
index 1a5dc293..0e98da63 100644
--- a/app/(dashboard)/invoices/new/page.tsx
+++ b/app/(dashboard)/invoices/new/page.tsx
@@ -16,18 +16,19 @@ import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@
 import { Separator } from '@/components/ui/separator'
 import { useToast } from '@/components/ui/use-toast'
 import { formatCurrency } from '@/lib/utils'
-import { getVatRules, getVatTreatmentLabel } from '@/lib/invoice/vat-rules'
+import { getVatRules, getVatTreatmentLabel, getAvailableVatRates } from '@/lib/invoice/vat-rules'
 import { Dialog, DialogContent, DialogHeader, DialogTitle, DialogDescription, DialogFooter } from '@/components/ui/dialog'
-import { Loader2, Plus, Trash2, ArrowLeft, Send } from 'lucide-react'
+import { Loader2, Plus, Trash2, ArrowLeft, Send, Eye } from 'lucide-react'
 import { ConfirmationDialog } from '@/components/ui/confirmation-dialog'
 import { InvoiceReviewContent } from '@/components/invoices/InvoiceReviewContent'
-import type { Customer, Currency, CreateInvoiceInput } from '@/types'
+import type { Customer, Currency, CreateInvoiceInput, InvoiceDocumentType } from '@/types'
 
 const itemSchema = z.object({
   description: z.string().min(1, 'Beskrivning krävs'),
   quantity: z.number().min(0.01, 'Minst 0.01'),
   unit: z.string().min(1, 'Enhet krävs'),
   unit_price: z.number().min(0, 'Pris måste vara positivt'),
+  vat_rate: z.number().min(0).max(25),
 })
 
 const schema = z.object({
@@ -35,6 +36,7 @@ const schema = z.object({
   invoice_date: z.string().min(1, 'Fakturadatum krävs'),
   due_date: z.string().min(1, 'Förfallodatum krävs'),
   currency: z.enum(['SEK', 'EUR', 'USD', 'GBP', 'NOK', 'DKK']),
+  document_type: z.enum(['invoice', 'proforma', 'delivery_note']),
   your_reference: z.string().optional(),
   our_reference: z.string().optional(),
   notes: z.string().optional(),
@@ -62,6 +64,8 @@ export default function NewInvoicePage() {
   const [createdInvoiceId, setCreatedInvoiceId] = useState<string | null>(null)
   const [showSendPrompt, setShowSendPrompt] = useState(false)
   const [isSending, setIsSending] = useState(false)
+  const [isPreviewing, setIsPreviewing] = useState(false)
+  const [defaultNotes, setDefaultNotes] = useState<string | null>(null)
 
   const {
     register,
@@ -77,7 +81,8 @@ export default function NewInvoicePage() {
       invoice_date: '',
       due_date: '',
       currency: 'SEK',
-      items: [{ description: '', quantity: 1, unit: 'st', unit_price: 0 }],
+      document_type: 'invoice' as InvoiceDocumentType,
+      items: [{ description: '', quantity: 1, unit: 'st', unit_price: 0, vat_rate: 25 }],
     },
   })
 
@@ -95,11 +100,24 @@ export default function NewInvoicePage() {
   const watchItems = watch('items')
   const watchCurrency = watch('currency')
   const watchCustomerId = watch('customer_id')
+  const watchDocumentType = watch('document_type') as InvoiceDocumentType
 
   useEffect(() => {
     fetchCustomers()
+    fetchDefaultNotes()
   }, [])
 
+  async function fetchDefaultNotes() {
+    const { data } = await supabase
+      .from('company_settings')
+      .select('invoice_default_notes')
+      .single()
+    if (data?.invoice_default_notes) {
+      setDefaultNotes(data.invoice_default_notes)
+      setValue('notes', data.invoice_default_notes)
+    }
+  }
+
   useEffect(() => {
     if (watchCustomerId) {
       const customer = customers.find((c) => c.id === watchCustomerId)
@@ -112,6 +130,17 @@ export default function NewInvoicePage() {
           format(addDays(new Date(), customer.default_payment_terms), 'yyyy-MM-dd')
         )
       }
+
+      // When customer forces a single rate (reverse charge/export), update all lines
+      if (customer) {
+        const rates = getAvailableVatRates(customer.customer_type, customer.vat_number_validated)
+        if (rates.length === 1) {
+          const forcedRate = rates[0].rate
+          watchItems.forEach((_, i) => {
+            setValue(`items.${i}.vat_rate`, forcedRate)
+          })
+        }
+      }
     }
   }, [watchCustomerId, customers, setValue])
 
@@ -141,7 +170,24 @@ export default function NewInvoicePage() {
     ? getVatRules(selectedCustomer.customer_type, selectedCustomer.vat_number_validated)
     : null
 
-  const vatAmount = vatRules ? subtotal * (vatRules.rate / 100) : 0
+  const availableRates = selectedCustomer
+    ? getAvailableVatRates(selectedCustomer.customer_type, selectedCustomer.vat_number_validated)
+    : []
+  const isRateLocked = availableRates.length === 1
+
+  // Calculate per-item VAT
+  const vatByRate = new Map<number, { base: number; vat: number }>()
+  let vatAmount = 0
+  for (const item of watchItems) {
+    const rate = item.vat_rate ?? (vatRules?.rate || 25)
+    const lineTotal = (item.quantity || 0) * (item.unit_price || 0)
+    const lineVat = Math.round(lineTotal * rate / 100 * 100) / 100
+    vatAmount += lineVat
+    const existing = vatByRate.get(rate) || { base: 0, vat: 0 }
+    existing.base += lineTotal
+    existing.vat += lineVat
+    vatByRate.set(rate, existing)
+  }
   const total = subtotal + vatAmount
 
   function onSubmit(data: FormData) {
@@ -166,9 +212,10 @@ export default function NewInvoicePage() {
         throw new Error(result.error || 'Kunde inte skapa faktura')
       }
 
+      const docLabel = watchDocumentType === 'proforma' ? 'Proformafaktura' : watchDocumentType === 'delivery_note' ? 'Följesedel' : 'Faktura'
       toast({
-        title: 'Faktura skapad',
-        description: `Faktura ${result.data.invoice_number} har skapats`,
+        title: `${docLabel} skapad`,
+        description: `${docLabel} ${result.data.invoice_number} har skapats`,
       })
 
       setShowReview(false)
@@ -222,6 +269,46 @@ export default function NewInvoicePage() {
     }
   }
 
+  async function handlePreviewPDF() {
+    if (!pendingData) return
+    setIsPreviewing(true)
+
+    try {
+      const response = await fetch('/api/invoices/preview-pdf', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({
+          customer_id: pendingData.customer_id,
+          invoice_date: pendingData.invoice_date,
+          due_date: pendingData.due_date,
+          currency: pendingData.currency,
+          document_type: pendingData.document_type,
+          items: pendingData.items,
+          your_reference: pendingData.your_reference,
+          our_reference: pendingData.our_reference,
+          notes: pendingData.notes,
+        }),
+      })
+
+      if (!response.ok) {
+        const result = await response.json()
+        throw new Error(result.error || 'Kunde inte generera förhandsgranskning')
+      }
+
+      const blob = await response.blob()
+      const url = window.URL.createObjectURL(blob)
+      window.open(url, '_blank')
+    } catch (error) {
+      toast({
+        title: 'Fel',
+        description: error instanceof Error ? error.message : 'Kunde inte generera PDF',
+        variant: 'destructive',
+      })
+    } finally {
+      setIsPreviewing(false)
+    }
+  }
+
   if (isLoading) {
     return (
       <div className="flex items-center justify-center h-64">
@@ -237,8 +324,12 @@ export default function NewInvoicePage() {
           <ArrowLeft className="h-5 w-5" />
         </Button>
         <div>
-          <h1 className="text-3xl font-bold tracking-tight">Ny faktura</h1>
-          <p className="text-muted-foreground">Skapa en ny faktura</p>
+          <h1 className="text-3xl font-bold tracking-tight">
+            {watchDocumentType === 'proforma' ? 'Ny proformafaktura' : watchDocumentType === 'delivery_note' ? 'Ny följesedel' : 'Ny faktura'}
+          </h1>
+          <p className="text-muted-foreground">
+            {watchDocumentType === 'proforma' ? 'Skapa en proformafaktura (ingen bokföring)' : watchDocumentType === 'delivery_note' ? 'Skapa en följesedel (utan priser)' : 'Skapa en ny faktura'}
+          </p>
         </div>
       </div>
 
@@ -300,7 +391,7 @@ export default function NewInvoicePage() {
                 <div className="space-y-4">
                   {fields.map((field, index) => (
                     <div key={field.id} className="grid gap-4 md:grid-cols-12 items-start">
-                      <div className="md:col-span-5 space-y-2">
+                      <div className="md:col-span-4 space-y-2">
                         <Label>Beskrivning</Label>
                         <Input
                           placeholder="T.ex. Instagram-kampanj"
@@ -312,7 +403,7 @@ export default function NewInvoicePage() {
                           </p>
                         )}
                       </div>
-                      <div className="md:col-span-2 space-y-2">
+                      <div className="md:col-span-1 space-y-2">
                         <Label>Antal</Label>
                         <Input
                           type="number"
@@ -349,6 +440,31 @@ export default function NewInvoicePage() {
                           {...register(`items.${index}.unit_price`, { valueAsNumber: true })}
                         />
                       </div>
+                      <div className="md:col-span-2 space-y-2">
+                        <Label>Moms</Label>
+                        <Controller
+                          name={`items.${index}.vat_rate`}
+                          control={control}
+                          render={({ field }) => (
+                            <Select
+                              value={String(field.value ?? 25)}
+                              onValueChange={(v) => field.onChange(Number(v))}
+                              disabled={isRateLocked}
+                            >
+                              <SelectTrigger>
+                                <SelectValue />
+                              </SelectTrigger>
+                              <SelectContent>
+                                {availableRates.map((opt) => (
+                                  <SelectItem key={opt.rate} value={String(opt.rate)}>
+                                    {opt.label}
+                                  </SelectItem>
+                                ))}
+                              </SelectContent>
+                            </Select>
+                          )}
+                        />
+                      </div>
                       <div className="md:col-span-1 flex items-end">
                         <Button
                           type="button"
@@ -367,7 +483,7 @@ export default function NewInvoicePage() {
                     type="button"
                     variant="outline"
                     onClick={() =>
-                      append({ description: '', quantity: 1, unit: 'st', unit_price: 0 })
+                      append({ description: '', quantity: 1, unit: 'st', unit_price: 0, vat_rate: availableRates[0]?.rate ?? 25 })
                     }
                   >
                     <Plus className="mr-2 h-4 w-4" />
@@ -400,6 +516,26 @@ export default function NewInvoicePage() {
                 <CardTitle>Fakturadetaljer</CardTitle>
               </CardHeader>
               <CardContent className="space-y-4">
+                <div className="space-y-2">
+                  <Label>Dokumenttyp</Label>
+                  <Controller
+                    name="document_type"
+                    control={control}
+                    render={({ field }) => (
+                      <Select value={field.value} onValueChange={field.onChange}>
+                        <SelectTrigger>
+                          <SelectValue />
+                        </SelectTrigger>
+                        <SelectContent>
+                          <SelectItem value="invoice">Faktura</SelectItem>
+                          <SelectItem value="proforma">Proformafaktura</SelectItem>
+                          <SelectItem value="delivery_note">Följesedel</SelectItem>
+                        </SelectContent>
+                      </Select>
+                    )}
+                  />
+                </div>
+
                 <div className="space-y-2">
                   <Label>Valuta</Label>
                   <Controller
@@ -459,12 +595,21 @@ export default function NewInvoicePage() {
                   <span className="text-muted-foreground">Delsumma</span>
                   <span>{formatCurrency(subtotal, watchCurrency)}</span>
                 </div>
-                <div className="flex justify-between">
-                  <span className="text-muted-foreground">
-                    Moms ({vatRules?.rate || 25}%)
-                  </span>
-                  <span>{formatCurrency(vatAmount, watchCurrency)}</span>
-                </div>
+                {Array.from(vatByRate.entries())
+                  .filter(([, group]) => group.vat > 0)
+                  .sort(([a], [b]) => b - a)
+                  .map(([rate, group]) => (
+                    <div key={rate} className="flex justify-between">
+                      <span className="text-muted-foreground">Moms {rate}%</span>
+                      <span>{formatCurrency(group.vat, watchCurrency)}</span>
+                    </div>
+                  ))}
+                {vatByRate.size === 0 && (
+                  <div className="flex justify-between">
+                    <span className="text-muted-foreground">Moms</span>
+                    <span>{formatCurrency(0, watchCurrency)}</span>
+                  </div>
+                )}
                 <Separator />
                 <div className="flex justify-between font-bold text-lg">
                   <span>Totalt</span>
@@ -487,15 +632,37 @@ export default function NewInvoicePage() {
           onOpenChange={setShowReview}
           onConfirm={handleConfirm}
           isSubmitting={isSubmitting}
-          title="Granska faktura"
-          warningText="En faktura skapas och en verifikation bokförs. Verifikationen kan inte ändras efteråt."
+          title={watchDocumentType === 'proforma' ? 'Granska proformafaktura' : watchDocumentType === 'delivery_note' ? 'Granska följesedel' : 'Granska faktura'}
+          warningText={watchDocumentType === 'invoice'
+            ? 'En faktura skapas och en verifikation bokförs. Verifikationen kan inte redigeras direkt, men kan korrigeras via en kreditnota.'
+            : watchDocumentType === 'proforma'
+              ? 'En proformafaktura skapas. Ingen verifikation bokförs. Proforman kan senare konverteras till en riktig faktura.'
+              : 'En följesedel skapas utan priser. Ingen verifikation bokförs.'}
+          confirmLabel={watchDocumentType === 'proforma' ? 'Skapa proformafaktura' : watchDocumentType === 'delivery_note' ? 'Skapa följesedel' : 'Bekräfta & skapa'}
+          extraActions={
+            <Button
+              variant="outline"
+              onClick={handlePreviewPDF}
+              disabled={isPreviewing || isSubmitting}
+            >
+              {isPreviewing ? (
+                <Loader2 className="mr-2 h-4 w-4 animate-spin" />
+              ) : (
+                <Eye className="mr-2 h-4 w-4" />
+              )}
+              {isPreviewing ? 'Genererar...' : 'Förhandsgranska PDF'}
+            </Button>
+          }
         >
           <InvoiceReviewContent
             customer={selectedCustomer}
             invoiceDate={pendingData?.invoice_date || ''}
             dueDate={pendingData?.due_date || ''}
             currency={(pendingData?.currency || 'SEK') as Currency}
-            items={pendingData?.items || []}
+            items={(pendingData?.items || []).map((item) => ({
+              ...item,
+              vat_rate: item.vat_rate ?? (vatRules?.rate || 25),
+            }))}
             subtotal={subtotal}
             vatRate={vatRules.rate}
             vatAmount={vatAmount}
diff --git a/app/(dashboard)/invoices/page.tsx b/app/(dashboard)/invoices/page.tsx
index 630187f6..f10a5a15 100644
--- a/app/(dashboard)/invoices/page.tsx
+++ b/app/(dashboard)/invoices/page.tsx
@@ -11,7 +11,7 @@ import { Tabs, TabsContent, TabsList, TabsTrigger } from '@/components/ui/tabs'
 import { PageHeader } from '@/components/ui/page-header'
 import { useToast } from '@/components/ui/use-toast'
 import { formatCurrency, formatDate } from '@/lib/utils'
-import { Plus, Search, Receipt, FileText, Send, CheckCircle, Clock, XCircle, ReceiptText, AlertTriangle } from 'lucide-react'
+import { Plus, Search, Receipt, FileText, Send, CheckCircle, Clock, XCircle, ReceiptText, AlertTriangle, FileQuestion, Truck } from 'lucide-react'
 import { EmptyInvoices } from '@/components/ui/empty-state'
 import type { Invoice, InvoiceStatus } from '@/types'
 
@@ -82,11 +82,14 @@ export default function InvoicesPage() {
       (invoice.customer as { name: string })?.name?.toLowerCase().includes(searchTerm.toLowerCase())
 
     const isCreditNote = !!invoice.credited_invoice_id
+    const docType = (invoice as Invoice & { document_type?: string }).document_type || 'invoice'
     const matchesTab =
       activeTab === 'all' ||
-      (activeTab === 'unpaid' && ['sent', 'overdue'].includes(invoice.status) && !isCreditNote) ||
+      (activeTab === 'unpaid' && ['sent', 'overdue'].includes(invoice.status) && !isCreditNote && docType === 'invoice') ||
       (activeTab === 'credit' && isCreditNote) ||
-      invoice.status === activeTab
+      (activeTab === 'proforma' && docType === 'proforma') ||
+      (activeTab === 'delivery_note' && docType === 'delivery_note') ||
+      (activeTab !== 'proforma' && activeTab !== 'delivery_note' && invoice.status === activeTab)
 
     return matchesSearch && matchesTab
   })
@@ -181,6 +184,8 @@ export default function InvoicesPage() {
             <TabsTrigger value="unpaid">Obetalda</TabsTrigger>
             <TabsTrigger value="paid">Betalda</TabsTrigger>
             <TabsTrigger value="draft">Utkast</TabsTrigger>
+            <TabsTrigger value="proforma">Proforma</TabsTrigger>
+            <TabsTrigger value="delivery_note">Följesedel</TabsTrigger>
             <TabsTrigger value="credit">Kredit</TabsTrigger>
           </TabsList>
         </Tabs>
@@ -232,9 +237,12 @@ export default function InvoicesPage() {
           {filteredInvoices.map((invoice) => {
             const status = statusConfig[invoice.status]
             const isCreditNote = !!invoice.credited_invoice_id
-            const StatusIcon = isCreditNote ? ReceiptText : status.icon
+            const docType = (invoice as Invoice & { document_type?: string }).document_type || 'invoice'
+            const isProforma = docType === 'proforma'
+            const isDeliveryNote = docType === 'delivery_note'
+            const StatusIcon = isCreditNote ? ReceiptText : isProforma ? FileQuestion : isDeliveryNote ? Truck : status.icon
             const relativeTime = invoice.due_date ? getRelativeTimeLabel(invoice.due_date, invoice.status) : null
-            const borderClass = isCreditNote ? 'border-l-4 border-l-destructive/50' : `border-l-4 ${status.borderColor}`
+            const borderClass = isCreditNote ? 'border-l-4 border-l-destructive/50' : isProforma ? 'border-l-4 border-l-blue-400' : isDeliveryNote ? 'border-l-4 border-l-emerald-400' : `border-l-4 ${status.borderColor}`
 
             return (
               <Link key={invoice.id} href={`/invoices/${invoice.id}`}>
@@ -253,6 +261,16 @@ export default function InvoicesPage() {
                                 Kredit
                               </Badge>
                             )}
+                            {isProforma && (
+                              <Badge variant="secondary" className="text-xs bg-blue-100 text-blue-700">
+                                Proforma
+                              </Badge>
+                            )}
+                            {isDeliveryNote && (
+                              <Badge variant="secondary" className="text-xs bg-emerald-100 text-emerald-700">
+                                Följesedel
+                              </Badge>
+                            )}
                             <Badge variant={status.variant as 'default' | 'secondary' | 'destructive'}>
                               {status.label}
                             </Badge>
diff --git a/app/(dashboard)/reports/page.tsx b/app/(dashboard)/reports/page.tsx
index 14120498..825f0d8e 100644
--- a/app/(dashboard)/reports/page.tsx
+++ b/app/(dashboard)/reports/page.tsx
@@ -6,10 +6,11 @@ import { Button } from '@/components/ui/button'
 import { Label } from '@/components/ui/label'
 import { Badge } from '@/components/ui/badge'
 import { Tabs, TabsList, TabsTrigger, TabsContent } from '@/components/ui/tabs'
-import { Download, FileText, FileDown, TrendingUp, Scale, AlertCircle, Receipt, Briefcase, Building2, BookOpen, List, Users, ChevronDown, ChevronRight } from 'lucide-react'
+import { Download, FileText, FileDown, TrendingUp, Scale, AlertCircle, Receipt, Briefcase, Building2, BookOpen, List, Users, ChevronDown, ChevronRight, ArrowLeftRight } from 'lucide-react'
 import { AccountNumber } from '@/components/ui/account-number'
 import { NEDeclarationView } from '@/extensions/ne-bilaga/NEDeclarationView'
 import { SRUExportView } from '@/extensions/sru-export/SRUExportView'
+import { BankReconciliationView } from '@/components/reports/BankReconciliationView'
 import { TrialBalanceChart } from '@/components/reports/TrialBalanceChart'
 import { VatCompositionChart } from '@/components/reports/VatCompositionChart'
 import { IncomeExpenseChart } from '@/components/reports/IncomeExpenseChart'
@@ -82,7 +83,7 @@ export default function ReportsPage() {
           >
             {periods.map((p) => (
               <option key={p.id} value={p.id}>
-                {p.name}
+                {p.name} ({p.period_start} — {p.period_end})
               </option>
             ))}
           </select>
@@ -146,6 +147,10 @@ export default function ReportsPage() {
               <Building2 className="h-4 w-4 mr-1" />
               Lev.reskontra
             </TabsTrigger>
+            <TabsTrigger value="bank-reconciliation">
+              <ArrowLeftRight className="h-4 w-4 mr-1" />
+              Bankavstämning
+            </TabsTrigger>
             </TabsList>
             <div className="absolute right-0 top-0 bottom-0 w-8 bg-gradient-to-l from-background to-transparent pointer-events-none md:hidden" />
           </div>
@@ -182,6 +187,9 @@ export default function ReportsPage() {
           <TabsContent value="supplier-ledger">
             <SupplierLedgerView periodId={selectedPeriod} />
           </TabsContent>
+          <TabsContent value="bank-reconciliation">
+            <BankReconciliationView />
+          </TabsContent>
         </Tabs>
       ) : (
         <Card>
diff --git a/app/(dashboard)/settings/page.tsx b/app/(dashboard)/settings/page.tsx
index 579379db..0068f4a4 100644
--- a/app/(dashboard)/settings/page.tsx
+++ b/app/(dashboard)/settings/page.tsx
@@ -6,6 +6,7 @@ import { createClient } from '@/lib/supabase/client'
 import { Card, CardContent, CardDescription, CardHeader, CardTitle } from '@/components/ui/card'
 import { Button } from '@/components/ui/button'
 import { Input } from '@/components/ui/input'
+import { Textarea } from '@/components/ui/textarea'
 import { Label } from '@/components/ui/label'
 import { Badge } from '@/components/ui/badge'
 import { Tabs, TabsContent, TabsList, TabsTrigger } from '@/components/ui/tabs'
@@ -134,6 +135,7 @@ export default function SettingsPage() {
       next_invoice_number: parseInt(formData.get('next_invoice_number') as string) || 1,
       invoice_default_days: parseInt(formData.get('invoice_default_days') as string) || 30,
       accounting_method: formData.get('accounting_method') as string || 'accrual',
+      invoice_default_notes: (formData.get('invoice_default_notes') as string) || null,
     }
 
     try {
@@ -457,37 +459,35 @@ export default function SettingsPage() {
 
                 <div className="space-y-2">
                   <Label htmlFor="accounting_method">Bokföringsmetod</Label>
-                  {settings?.entity_type === 'aktiebolag' ? (
-                    <>
-                      <input type="hidden" name="accounting_method" value="accrual" />
-                      <div className="flex items-center gap-2">
-                        <Input
-                          value="Faktureringsmetoden"
-                          disabled
-                          className="max-w-xs"
-                        />
-                        <span className="text-sm text-muted-foreground">
-                          Obligatorisk för aktiebolag
-                        </span>
-                      </div>
-                    </>
-                  ) : (
-                    <select
-                      id="accounting_method"
-                      name="accounting_method"
-                      defaultValue={settings?.accounting_method || 'accrual'}
-                      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="accrual">Faktureringsmetoden</option>
-                      <option value="cash">Kontantmetoden</option>
-                    </select>
-                  )}
+                  <select
+                    id="accounting_method"
+                    name="accounting_method"
+                    defaultValue={settings?.accounting_method || 'accrual'}
+                    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="accrual">Faktureringsmetoden</option>
+                    <option value="cash">Kontantmetoden</option>
+                  </select>
                   <p className="text-xs text-muted-foreground">
                     {settings?.entity_type === 'aktiebolag'
-                      ? 'Aktiebolag måste använda faktureringsmetoden enligt BFL.'
+                      ? 'Aktiebolag med omsättning över 3 MSEK måste använda faktureringsmetoden enligt BFL. Mindre aktiebolag kan välja kontantmetoden.'
                       : 'Kontantmetoden är tillgänglig för enskild firma med omsättning under 3 MSEK.'}
                   </p>
                 </div>
+
+                <div className="space-y-2">
+                  <Label htmlFor="invoice_default_notes">Standardtext på fakturor</Label>
+                  <Textarea
+                    id="invoice_default_notes"
+                    name="invoice_default_notes"
+                    rows={3}
+                    placeholder="T.ex. betalningsvillkor, leveransinfo..."
+                    defaultValue={settings?.invoice_default_notes || ''}
+                  />
+                  <p className="text-xs text-muted-foreground">
+                    Texten föreslås automatiskt i anteckningsfältet vid ny faktura.
+                  </p>
+                </div>
               </CardContent>
             </Card>
 
diff --git a/app/(dashboard)/supplier-invoices/new/page.tsx b/app/(dashboard)/supplier-invoices/new/page.tsx
index d45096c4..aa86afa5 100644
--- a/app/(dashboard)/supplier-invoices/new/page.tsx
+++ b/app/(dashboard)/supplier-invoices/new/page.tsx
@@ -11,16 +11,16 @@ import { Textarea } from '@/components/ui/textarea'
 import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
 import { Checkbox } from '@/components/ui/checkbox'
 import { useToast } from '@/components/ui/use-toast'
-import { ArrowLeft, Plus, Trash2, Loader2 } from 'lucide-react'
+import { ArrowLeft, Plus, Trash2 } from 'lucide-react'
 import { ConfirmationDialog } from '@/components/ui/confirmation-dialog'
 import { SupplierInvoiceReviewContent } from '@/components/suppliers/SupplierInvoiceReviewContent'
-import type { Supplier, VatTreatment } from '@/types'
+import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
+import { getAccountDescription } from '@/lib/bookkeeping/account-descriptions'
+import type { Supplier, BASAccount, VatTreatment } from '@/types'
 
 interface LineItem {
   description: string
-  quantity: number
-  unit: string
-  unit_price: number
+  amount: number
   account_number: string
   vat_rate: number
 }
@@ -33,7 +33,6 @@ interface FormData {
   delivery_date: string
   currency: string
   exchange_rate: string
-  vat_treatment: VatTreatment
   reverse_charge: boolean
   payment_reference: string
   notes: string
@@ -44,15 +43,31 @@ function formatAmount(amount: number): string {
   return amount.toLocaleString('sv-SE', { minimumFractionDigits: 2, maximumFractionDigits: 2 })
 }
 
+function inferVatTreatment(items: LineItem[], reverseCharge: boolean): VatTreatment {
+  if (reverseCharge) return 'reverse_charge'
+
+  const rates = new Set(items.map((i) => i.vat_rate))
+  if (rates.size === 1) {
+    const rate = rates.values().next().value!
+    if (rate === 0.25) return 'standard_25'
+    if (rate === 0.12) return 'reduced_12'
+    if (rate === 0.06) return 'reduced_6'
+    if (rate === 0) return 'exempt'
+  }
+
+  return 'standard_25'
+}
+
 export default function NewSupplierInvoicePage() {
   const router = useRouter()
   const { toast } = useToast()
   const [suppliers, setSuppliers] = useState<Supplier[]>([])
+  const [accounts, setAccounts] = useState<BASAccount[]>([])
   const [isSubmitting, setIsSubmitting] = useState(false)
   const [showReview, setShowReview] = useState(false)
   const [pendingData, setPendingData] = useState<FormData | null>(null)
 
-  const { register, control, handleSubmit, watch, setValue, formState: { errors } } = useForm<FormData>({
+  const { register, control, handleSubmit, watch, setValue } = useForm<FormData>({
     defaultValues: {
       supplier_id: '',
       supplier_invoice_number: '',
@@ -61,16 +76,13 @@ export default function NewSupplierInvoicePage() {
       delivery_date: '',
       currency: 'SEK',
       exchange_rate: '',
-      vat_treatment: 'standard_25',
       reverse_charge: false,
       payment_reference: '',
       notes: '',
       items: [
         {
           description: '',
-          quantity: 1,
-          unit: 'st',
-          unit_price: 0,
+          amount: 0,
           account_number: '5010',
           vat_rate: 0.25,
         },
@@ -85,6 +97,7 @@ export default function NewSupplierInvoicePage() {
 
   useEffect(() => {
     fetchSuppliers()
+    fetchAccounts()
   }, [])
 
   // Auto-fill due date when supplier is selected
@@ -106,7 +119,6 @@ export default function NewSupplierInvoicePage() {
         }
         if (supplier.supplier_type === 'eu_business') {
           setValue('reverse_charge', true)
-          setValue('vat_treatment', 'reverse_charge')
         }
       }
     }
@@ -118,9 +130,27 @@ export default function NewSupplierInvoicePage() {
     setSuppliers(data || [])
   }
 
+  async function fetchAccounts() {
+    const res = await fetch('/api/bookkeeping/accounts')
+    const { data } = await res.json()
+    setAccounts(data || [])
+  }
+
+  function handleAccountChange(index: number, accountNumber: string) {
+    setValue(`items.${index}.account_number`, accountNumber)
+    // Auto-fill description from account name if description is empty
+    const currentDesc = watch(`items.${index}.description`)
+    if (!currentDesc && accountNumber.length === 4) {
+      const desc = getAccountDescription(accountNumber)
+      if (desc) {
+        setValue(`items.${index}.description`, desc.name)
+      }
+    }
+  }
+
   // Calculate totals
   const itemTotals = (watchedItems || []).map((item) => {
-    const lineTotal = Math.round((item.quantity || 0) * (item.unit_price || 0) * 100) / 100
+    const lineTotal = Math.round((item.amount || 0) * 100) / 100
     const vatAmount = Math.round(lineTotal * (item.vat_rate || 0) * 100) / 100
     return { lineTotal, vatAmount }
   })
@@ -147,6 +177,8 @@ export default function NewSupplierInvoicePage() {
     if (!pendingData) return
     setIsSubmitting(true)
 
+    const vatTreatment = inferVatTreatment(pendingData.items, pendingData.reverse_charge)
+
     const payload = {
       supplier_id: pendingData.supplier_id,
       supplier_invoice_number: pendingData.supplier_invoice_number,
@@ -155,15 +187,13 @@ export default function NewSupplierInvoicePage() {
       delivery_date: pendingData.delivery_date || undefined,
       currency: pendingData.currency,
       exchange_rate: pendingData.exchange_rate ? parseFloat(pendingData.exchange_rate) : undefined,
-      vat_treatment: pendingData.vat_treatment,
+      vat_treatment: vatTreatment,
       reverse_charge: pendingData.reverse_charge,
       payment_reference: pendingData.payment_reference || undefined,
       notes: pendingData.notes || undefined,
       items: pendingData.items.map((item) => ({
         description: item.description,
-        quantity: item.quantity,
-        unit: item.unit,
-        unit_price: item.unit_price,
+        amount: item.amount,
         account_number: item.account_number,
         vat_rate: item.vat_rate,
       })),
@@ -270,13 +300,13 @@ export default function NewSupplierInvoicePage() {
           </CardContent>
         </Card>
 
-        {/* Currency & VAT */}
+        {/* Currency & Reverse Charge */}
         <Card>
           <CardHeader>
             <CardTitle className="text-lg">Valuta & moms</CardTitle>
           </CardHeader>
           <CardContent className="space-y-4">
-            <div className="grid grid-cols-3 gap-4">
+            <div className="grid grid-cols-2 gap-4">
               <div className="space-y-2">
                 <Label>Valuta</Label>
                 <Controller
@@ -310,27 +340,6 @@ export default function NewSupplierInvoicePage() {
                   />
                 </div>
               )}
-              <div className="space-y-2">
-                <Label>Momsbehandling</Label>
-                <Controller
-                  name="vat_treatment"
-                  control={control}
-                  render={({ field }) => (
-                    <Select value={field.value} onValueChange={field.onChange}>
-                      <SelectTrigger>
-                        <SelectValue />
-                      </SelectTrigger>
-                      <SelectContent>
-                        <SelectItem value="standard_25">Standard 25%</SelectItem>
-                        <SelectItem value="reduced_12">Reducerad 12%</SelectItem>
-                        <SelectItem value="reduced_6">Reducerad 6%</SelectItem>
-                        <SelectItem value="reverse_charge">Omvänd skattskyldighet</SelectItem>
-                        <SelectItem value="exempt">Momsfritt</SelectItem>
-                      </SelectContent>
-                    </Select>
-                  )}
-                />
-              </div>
             </div>
             <div className="flex items-center gap-2">
               <Controller
@@ -351,7 +360,7 @@ export default function NewSupplierInvoicePage() {
         {/* Line Items */}
         <Card>
           <CardHeader className="flex flex-row items-center justify-between">
-            <CardTitle className="text-lg">Rader</CardTitle>
+            <CardTitle className="text-lg">Kontering</CardTitle>
             <Button
               type="button"
               variant="outline"
@@ -359,10 +368,8 @@ export default function NewSupplierInvoicePage() {
               onClick={() =>
                 append({
                   description: '',
-                  quantity: 1,
-                  unit: 'st',
-                  unit_price: 0,
-                  account_number: '5010',
+                  amount: 0,
+                  account_number: '',
                   vat_rate: 0.25,
                 })
               }
@@ -375,20 +382,30 @@ export default function NewSupplierInvoicePage() {
             <table className="w-full text-sm">
               <thead>
                 <tr className="border-b text-left text-muted-foreground">
+                  <th className="pb-2 w-28">Konto</th>
                   <th className="pb-2">Beskrivning</th>
-                  <th className="pb-2 w-16">Antal</th>
-                  <th className="pb-2 w-16">Enhet</th>
-                  <th className="pb-2 w-28">À-pris (exkl.)</th>
-                  <th className="pb-2 w-24">Konto</th>
+                  <th className="pb-2 w-32">Belopp (exkl.)</th>
                   <th className="pb-2 w-24">Momssats</th>
-                  <th className="pb-2 w-28 text-right">Belopp</th>
                   <th className="pb-2 w-24 text-right">Moms</th>
                   <th className="pb-2 w-8"></th>
                 </tr>
               </thead>
               <tbody>
                 {fields.map((field, index) => (
-                  <tr key={field.id} className="border-b last:border-0">
+                  <tr key={field.id} className="border-b last:border-0 align-top">
+                    <td className="py-2 pr-2">
+                      <Controller
+                        name={`items.${index}.account_number`}
+                        control={control}
+                        render={({ field: f }) => (
+                          <AccountCombobox
+                            value={f.value}
+                            accounts={accounts}
+                            onChange={(val) => handleAccountChange(index, val)}
+                          />
+                        )}
+                      />
+                    </td>
                     <td className="py-2 pr-2">
                       <Input
                         placeholder="Beskrivning"
@@ -399,23 +416,8 @@ export default function NewSupplierInvoicePage() {
                       <Input
                         type="number"
                         step="0.01"
-                        {...register(`items.${index}.quantity`, { valueAsNumber: true })}
-                      />
-                    </td>
-                    <td className="py-2 pr-2">
-                      <Input {...register(`items.${index}.unit`)} />
-                    </td>
-                    <td className="py-2 pr-2">
-                      <Input
-                        type="number"
-                        step="0.01"
-                        {...register(`items.${index}.unit_price`, { valueAsNumber: true })}
-                      />
-                    </td>
-                    <td className="py-2 pr-2">
-                      <Input
-                        placeholder="5010"
-                        {...register(`items.${index}.account_number`)}
+                        placeholder="0,00"
+                        {...register(`items.${index}.amount`, { valueAsNumber: true })}
                       />
                     </td>
                     <td className="py-2 pr-2">
@@ -440,13 +442,10 @@ export default function NewSupplierInvoicePage() {
                         )}
                       />
                     </td>
-                    <td className="py-2 pr-2 text-right font-mono">
-                      {formatAmount(itemTotals[index]?.lineTotal || 0)}
-                    </td>
-                    <td className="py-2 pr-2 text-right font-mono">
+                    <td className="py-2 pr-2 text-right font-mono pt-4">
                       {formatAmount(itemTotals[index]?.vatAmount || 0)}
                     </td>
-                    <td className="py-2">
+                    <td className="py-2 pt-3">
                       {fields.length > 1 && (
                         <Button
                           type="button"
@@ -515,7 +514,7 @@ export default function NewSupplierInvoicePage() {
             onConfirm={handleConfirm}
             isSubmitting={isSubmitting}
             title="Granska leverantörsfaktura"
-            warningText="Leverantörsfakturan registreras och en verifikation bokförs. Verifikationen kan inte ändras efteråt."
+            warningText="Leverantörsfakturan registreras och en verifikation bokförs. Verifikationen kan inte redigeras direkt, men kan korrigeras via en ändringsverifikation."
             confirmLabel="Bekräfta & registrera"
           >
             <SupplierInvoiceReviewContent
@@ -526,7 +525,6 @@ export default function NewSupplierInvoicePage() {
               deliveryDate={pendingData.delivery_date || undefined}
               currency={pendingData.currency}
               exchangeRate={pendingData.exchange_rate || undefined}
-              vatTreatment={pendingData.vat_treatment}
               reverseCharge={pendingData.reverse_charge}
               paymentReference={pendingData.payment_reference || undefined}
               items={pendingData.items}
diff --git a/app/(dashboard)/transactions/page.tsx b/app/(dashboard)/transactions/page.tsx
index 14e7c00c..5618b7a2 100644
--- a/app/(dashboard)/transactions/page.tsx
+++ b/app/(dashboard)/transactions/page.tsx
@@ -188,18 +188,18 @@ export default function TransactionsPage() {
       if (result.journal_entry_created) {
         toast({
           title: 'Bokförd',
-          description: 'Transaktion kategoriserad och verifikation skapad',
+          description: 'Transaktion bokförd och verifikation skapad',
         })
       } else if (result.journal_entry_error) {
         toast({
-          title: 'Kategoriserad',
-          description: `Bokföring misslyckades: ${result.journal_entry_error}`,
+          title: 'Delvis bokförd',
+          description: `Verifikation kunde inte skapas: ${result.journal_entry_error}`,
           variant: 'destructive',
         })
       } else {
         toast({
-          title: 'Kategoriserad',
-          description: 'Transaktion uppdaterad men kunde inte bokföras',
+          title: 'Delvis bokförd',
+          description: 'Transaktion uppdaterad men verifikation kunde inte skapas',
         })
       }
 
@@ -207,7 +207,7 @@ export default function TransactionsPage() {
     } catch (err) {
       toast({
         title: 'Fel',
-        description: 'Något gick fel vid kategorisering',
+        description: 'Något gick fel vid bokföring',
         variant: 'destructive',
       })
       return false
@@ -415,7 +415,7 @@ export default function TransactionsPage() {
     setShowBatchSelector(false)
     toast({
       title: 'Klart',
-      description: `${ids.length} transaktioner kategoriserade`,
+      description: `${ids.length} transaktioner bokförda`,
     })
     exitBatchMode()
   }
@@ -468,7 +468,7 @@ export default function TransactionsPage() {
         <div>
           <h1 className="text-3xl font-bold tracking-tight">Transaktioner</h1>
           <p className="text-muted-foreground">
-            Hantera och kategorisera dina transaktioner
+            Hantera och bokför dina transaktioner
           </p>
         </div>
         <div className="flex gap-2">
@@ -482,7 +482,7 @@ export default function TransactionsPage() {
             <>
               <Button variant="outline" onClick={openSwipeView} disabled={isLoadingSuggestions}>
                 <Sparkles className="mr-2 h-4 w-4" />
-                {isLoadingSuggestions ? 'Laddar...' : `Kategorisera (${uncategorizedTransactions.length})`}
+                {isLoadingSuggestions ? 'Laddar...' : `Bokför (${uncategorizedTransactions.length})`}
               </Button>
               <Button
                 variant={isBatchMode ? 'default' : 'outline'}
@@ -525,7 +525,7 @@ export default function TransactionsPage() {
           <TabsList>
             <TabsTrigger value="all">Alla</TabsTrigger>
             <TabsTrigger value="uncategorized">
-              Ej kategoriserade
+              Ej bokförda
               {uncategorizedTransactions.length > 0 && (
                 <Badge variant="secondary" className="ml-2">
                   {uncategorizedTransactions.length}
@@ -551,7 +551,7 @@ export default function TransactionsPage() {
         <div className="flex items-start gap-3 px-4 py-3 rounded-lg border border-primary/20 bg-primary/[0.03]">
           <Sparkles className="h-4 w-4 text-primary flex-shrink-0 mt-0.5" />
           <p className="text-sm text-muted-foreground flex-1">
-            <span className="font-medium text-foreground">Tips:</span> Klicka &quot;Kategorisera&quot; ovan för att snabbt svepkategorisera transaktioner en i taget. Använd &quot;Välj flera&quot; för att hantera flera samtidigt.
+            <span className="font-medium text-foreground">Tips:</span> Klicka &quot;Bokför&quot; ovan för att snabbt bokföra transaktioner en i taget. Använd &quot;Välj flera&quot; för att hantera flera samtidigt.
           </p>
           <button
             onClick={() => {
@@ -612,7 +612,7 @@ export default function TransactionsPage() {
       ) : (
         <div className="space-y-2">
           {filteredTransactions.map((transaction) => {
-            const isUncategorized = transaction.is_business === null
+            const isUncategorized = transaction.is_business === null && !transaction.journal_entry_id
             const isSelected = selectedIds.has(transaction.id)
             const showCheckbox = isBatchMode && isUncategorized
 
@@ -653,7 +653,7 @@ export default function TransactionsPage() {
                       <p className="font-medium">{transaction.description}</p>
                       <div className="flex flex-wrap items-center gap-2 text-sm text-muted-foreground">
                         <span>{formatDate(transaction.date)}</span>
-                        {transaction.is_business !== null && (
+                        {transaction.is_business !== null && !(transaction.is_business && transaction.category === 'uncategorized' && transaction.journal_entry_id) && (
                           <>
                             <span>·</span>
                             <Badge
@@ -674,7 +674,7 @@ export default function TransactionsPage() {
                             </Badge>
                           </>
                         )}
-                        {transaction.journal_entry_id && (
+                        {transaction.journal_entry_id ? (
                           <>
                             <span>·</span>
                             <Badge variant="outline" className="text-success border-success">
@@ -682,15 +682,14 @@ export default function TransactionsPage() {
                               Bokförd
                             </Badge>
                           </>
-                        )}
-                        {transaction.is_business === null && !transaction.potential_invoice && (
+                        ) : transaction.is_business === null && !transaction.potential_invoice ? (
                           <>
                             <span>·</span>
                             <Badge variant="outline" className="text-warning border-warning">
-                              Ej kategoriserad
+                              Ej bokförd
                             </Badge>
                           </>
-                        )}
+                        ) : null}
                         {transaction.potential_invoice && !transaction.invoice_id && (
                           <>
                             <span>·</span>
@@ -753,7 +752,7 @@ export default function TransactionsPage() {
             size="sm"
             onClick={() => setShowBatchSelector(true)}
           >
-            Kategorisera {selectedIds.size} st
+            Bokför {selectedIds.size} st
           </Button>
         </div>
       )}
diff --git a/app/(onboarding)/onboarding/page.tsx b/app/(onboarding)/onboarding/page.tsx
index 75539010..46ff54e1 100644
--- a/app/(onboarding)/onboarding/page.tsx
+++ b/app/(onboarding)/onboarding/page.tsx
@@ -102,8 +102,12 @@ function OnboardingPageContent() {
       onboarding_step: nextStep || currentStep,
     }
 
-    // Remove read-only fields before updating
-    const { id: _id, user_id: _uid, created_at: _ca, updated_at: _ua, ...settingsToSave } = updatedSettings as Record<string, unknown>
+    // Remove read-only and transient fields before updating
+    const {
+      id: _id, user_id: _uid, created_at: _ca, updated_at: _ua,
+      is_first_fiscal_year: _ify, first_year_start: _fys, first_year_end: _fye,
+      ...settingsToSave
+    } = updatedSettings as Record<string, unknown>
 
     const { error } = await supabase
       .from('company_settings')
@@ -151,30 +155,70 @@ function OnboardingPageContent() {
         try {
           const { data: { user } } = await supabase.auth.getUser()
           if (user) {
-            const startMonth = stepData.fiscal_year_start_month || settings.fiscal_year_start_month || 1
-            const currentYear = new Date().getFullYear()
+            const isFirstYear = stepData.is_first_fiscal_year as boolean | undefined
+            const firstYearStart = stepData.first_year_start as string | undefined
+            const firstYearEnd = stepData.first_year_end as string | undefined
 
-            const startStr = `${currentYear}-${String(startMonth).padStart(2, '0')}-01`
-            let endYear: number
-            let endMonth: number
-            if (startMonth === 1) {
-              endYear = currentYear
-              endMonth = 12
+            let startStr: string
+            let endStr: string
+            let periodName: string
+
+            if (isFirstYear && firstYearStart && firstYearEnd) {
+              // First fiscal year: use exact dates provided
+              startStr = firstYearStart
+              endStr = firstYearEnd
+
+              const startYear = new Date(firstYearStart).getFullYear()
+              const endYear = new Date(firstYearEnd).getFullYear()
+              periodName = startYear === endYear
+                ? `Första räkenskapsåret ${startYear}`
+                : `Första räkenskapsåret ${startYear}/${endYear}`
             } else {
-              endYear = currentYear + 1
-              endMonth = startMonth - 1
-            }
-            const lastDay = new Date(endYear, endMonth, 0).getDate()
-            const endStr = `${endYear}-${String(endMonth).padStart(2, '0')}-${String(lastDay).padStart(2, '0')}`
+              // Ongoing: compute 12-month period from fiscal_year_start_month
+              let startMonth = stepData.fiscal_year_start_month || settings.fiscal_year_start_month || 1
 
-            await supabase.from('fiscal_periods').upsert({
-              user_id: user.id,
-              name: `Räkenskapsår ${currentYear}`,
-              period_start: startStr,
-              period_end: endStr,
-            }, {
-              onConflict: 'user_id,period_start,period_end',
-            })
+              // For enskild firma: force calendar year
+              if (settings.entity_type === 'enskild_firma') {
+                startMonth = 1
+              }
+
+              const currentYear = new Date().getFullYear()
+              startStr = `${currentYear}-${String(startMonth).padStart(2, '0')}-01`
+
+              let endYear: number
+              let endMonth: number
+              if (startMonth === 1) {
+                endYear = currentYear
+                endMonth = 12
+              } else {
+                endYear = currentYear + 1
+                endMonth = startMonth - 1
+              }
+              const lastDay = new Date(endYear, endMonth, 0).getDate()
+              endStr = `${endYear}-${String(endMonth).padStart(2, '0')}-${String(lastDay).padStart(2, '0')}`
+
+              periodName = startMonth === 1
+                ? `Räkenskapsår ${currentYear}`
+                : `Räkenskapsår ${currentYear}/${currentYear + 1}`
+            }
+
+            // Validate period duration (max 18 months)
+            const startDate = new Date(startStr)
+            const endDate = new Date(endStr)
+            const months = (endDate.getFullYear() - startDate.getFullYear()) * 12 +
+              (endDate.getMonth() - startDate.getMonth()) + 1
+            if (months > 18) {
+              console.error(`Period duration ${months} months exceeds 18-month maximum`)
+            } else {
+              await supabase.from('fiscal_periods').upsert({
+                user_id: user.id,
+                name: periodName,
+                period_start: startStr,
+                period_end: endStr,
+              }, {
+                onConflict: 'user_id,period_start,period_end',
+              })
+            }
           }
         } catch (err) {
           console.error('Failed to create fiscal period:', err)
@@ -261,7 +305,9 @@ function OnboardingPageContent() {
             vat_registered: settings.vat_registered ?? undefined,
             vat_number: settings.vat_number ?? undefined,
             moms_period: settings.moms_period as MomsPeriod | undefined,
+            accounting_method: (settings.accounting_method as 'accrual' | 'cash') ?? undefined,
           }}
+          entityType={settings.entity_type as EntityType}
           onNext={(data) => handleNext(data)}
           onBack={handleBack}
           isSaving={isSaving}
diff --git a/app/api/bookkeeping/accounts/[number]/route.ts b/app/api/bookkeeping/accounts/[number]/route.ts
index c57da135..aab83b06 100644
--- a/app/api/bookkeeping/accounts/[number]/route.ts
+++ b/app/api/bookkeeping/accounts/[number]/route.ts
@@ -1,6 +1,63 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 
+export async function DELETE(
+  request: Request,
+  { params }: { params: Promise<{ number: string }> }
+) {
+  const { number } = await params
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  // Fetch the account to check if it's a system account
+  const { data: account, error: fetchError } = await supabase
+    .from('chart_of_accounts')
+    .select('id, is_system_account')
+    .eq('user_id', user.id)
+    .eq('account_number', number)
+    .single()
+
+  if (fetchError || !account) {
+    return NextResponse.json({ error: 'Kontot hittades inte' }, { status: 404 })
+  }
+
+  if (account.is_system_account) {
+    return NextResponse.json(
+      { error: 'Systemkonton kan inte tas bort' },
+      { status: 400 }
+    )
+  }
+
+  // Check if account is referenced in posted journal entries
+  const { count } = await supabase
+    .from('journal_entry_lines')
+    .select('id', { count: 'exact', head: true })
+    .eq('account_number', number)
+
+  if (count && count > 0) {
+    return NextResponse.json(
+      { error: 'Kontot kan inte tas bort eftersom det används i bokförda verifikationer. Inaktivera det istället.' },
+      { status: 400 }
+    )
+  }
+
+  const { error: deleteError } = await supabase
+    .from('chart_of_accounts')
+    .delete()
+    .eq('id', account.id)
+    .eq('user_id', user.id)
+
+  if (deleteError) {
+    return NextResponse.json({ error: deleteError.message }, { status: 500 })
+  }
+
+  return NextResponse.json({ success: true })
+}
+
 export async function PUT(
   request: Request,
   { params }: { params: Promise<{ number: string }> }
@@ -15,14 +72,17 @@ export async function PUT(
 
   const body = await request.json()
 
+  // Build update object with only provided fields
+  const updates: Record<string, unknown> = {}
+  if (body.account_name !== undefined) updates.account_name = body.account_name
+  if (body.is_active !== undefined) updates.is_active = body.is_active
+  if (body.description !== undefined) updates.description = body.description
+  if (body.default_vat_code !== undefined) updates.default_vat_code = body.default_vat_code
+  if (body.sru_code !== undefined) updates.sru_code = body.sru_code
+
   const { data, error } = await supabase
     .from('chart_of_accounts')
-    .update({
-      account_name: body.account_name,
-      is_active: body.is_active,
-      description: body.description,
-      default_vat_code: body.default_vat_code,
-    })
+    .update(updates)
     .eq('user_id', user.id)
     .eq('account_number', number)
     .select()
diff --git a/app/api/bookkeeping/accounts/activate/route.ts b/app/api/bookkeeping/accounts/activate/route.ts
new file mode 100644
index 00000000..ee8781f6
--- /dev/null
+++ b/app/api/bookkeeping/accounts/activate/route.ts
@@ -0,0 +1,84 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { getBASReference } from '@/lib/bookkeeping/bas-reference'
+
+/**
+ * POST /api/bookkeeping/accounts/activate
+ *
+ * Batch-activate BAS accounts for a user.
+ * Accepts { account_numbers: string[] } and creates chart_of_accounts rows from reference data.
+ * Skips any accounts that already exist for the user.
+ */
+export async function POST(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const body = await request.json()
+  const accountNumbers: string[] = body.account_numbers
+
+  if (!Array.isArray(accountNumbers) || accountNumbers.length === 0) {
+    return NextResponse.json({ error: 'account_numbers array required' }, { status: 400 })
+  }
+
+  // Check which accounts already exist
+  const { data: existing } = await supabase
+    .from('chart_of_accounts')
+    .select('account_number')
+    .eq('user_id', user.id)
+    .in('account_number', accountNumbers)
+
+  const existingNumbers = new Set((existing || []).map((a) => a.account_number))
+
+  // Build rows for accounts that don't already exist
+  const newAccounts = accountNumbers
+    .filter((num) => !existingNumbers.has(num))
+    .map((num) => {
+      const ref = getBASReference(num)
+      if (!ref) return null
+
+      return {
+        user_id: user.id,
+        account_number: ref.account_number,
+        account_name: ref.account_name,
+        account_class: ref.account_class,
+        account_group: ref.account_group,
+        account_type: ref.account_type,
+        normal_balance: ref.normal_balance,
+        plan_type: 'full_bas' as const,
+        is_active: true,
+        is_system_account: false,
+        description: ref.description,
+        sru_code: ref.sru_code,
+        sort_order: parseInt(ref.account_number),
+      }
+    })
+    .filter(Boolean)
+
+  if (newAccounts.length === 0) {
+    return NextResponse.json({
+      data: [],
+      message: 'All accounts already activated',
+      activated: 0,
+      skipped: accountNumbers.length,
+    })
+  }
+
+  const { data, error } = await supabase
+    .from('chart_of_accounts')
+    .insert(newAccounts)
+    .select()
+
+  if (error) {
+    return NextResponse.json({ error: error.message }, { status: 500 })
+  }
+
+  return NextResponse.json({
+    data,
+    activated: data?.length || 0,
+    skipped: accountNumbers.length - (data?.length || 0),
+  })
+}
diff --git a/app/api/bookkeeping/accounts/reference/route.ts b/app/api/bookkeeping/accounts/reference/route.ts
new file mode 100644
index 00000000..1f01ff0b
--- /dev/null
+++ b/app/api/bookkeeping/accounts/reference/route.ts
@@ -0,0 +1,62 @@
+import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
+import { NextResponse } from 'next/server'
+import { BAS_REFERENCE } from '@/lib/bookkeeping/bas-reference'
+
+/**
+ * GET /api/bookkeeping/accounts/reference
+ *
+ * Returns the full BAS reference catalog merged with the user's activation status.
+ * Each reference account includes: is_activated (exists in user's chart), is_active, is_system_account, is_custom.
+ */
+export async function GET() {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  // Fetch user's chart of accounts (paginated to avoid 1000-row limit)
+  try {
+    const userAccounts = await fetchAllRows<{ account_number: string; is_active: boolean; is_system_account: boolean }>(({ from, to }) =>
+      supabase
+        .from('chart_of_accounts')
+        .select('account_number, is_active, is_system_account')
+        .eq('user_id', user.id)
+        .range(from, to)
+    )
+
+    // Build lookup map
+    const userAccountMap = new Map(
+      userAccounts.map((a) => [a.account_number, a])
+    )
+
+    // Merge reference with user status
+    const merged = BAS_REFERENCE.map((ref) => {
+      const userAccount = userAccountMap.get(ref.account_number)
+      return {
+        ...ref,
+        is_activated: !!userAccount,
+        is_active: userAccount?.is_active ?? false,
+        is_system_account: userAccount?.is_system_account ?? false,
+      }
+    })
+
+    // Also identify custom accounts (in user's chart but not in BAS reference)
+    const basNumbers = new Set(BAS_REFERENCE.map((r) => r.account_number))
+    const customAccounts = userAccounts
+      .filter((a) => !basNumbers.has(a.account_number))
+      .map((a) => ({
+        account_number: a.account_number,
+        is_custom: true,
+        is_activated: true,
+        is_active: a.is_active,
+        is_system_account: a.is_system_account,
+      }))
+
+    return NextResponse.json({ data: merged, customAccounts })
+  } catch (error) {
+    return NextResponse.json({ error: error instanceof Error ? error.message : 'Failed to fetch accounts' }, { status: 500 })
+  }
+}
diff --git a/app/api/bookkeeping/accounts/route.ts b/app/api/bookkeeping/accounts/route.ts
index 654a921c..ba42fdc5 100644
--- a/app/api/bookkeeping/accounts/route.ts
+++ b/app/api/bookkeeping/accounts/route.ts
@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import { NextResponse } from 'next/server'
 
 export async function GET(request: Request) {
@@ -13,27 +14,29 @@ export async function GET(request: Request) {
   const accountClass = searchParams.get('class')
   const activeOnly = searchParams.get('active') !== 'false'
 
-  let query = supabase
-    .from('chart_of_accounts')
-    .select('*')
-    .eq('user_id', user.id)
-    .order('sort_order')
+  try {
+    const data = await fetchAllRows(({ from, to }) => {
+      let query = supabase
+        .from('chart_of_accounts')
+        .select('*')
+        .eq('user_id', user.id)
+        .order('sort_order')
 
-  if (activeOnly) {
-    query = query.eq('is_active', true)
+      if (activeOnly) {
+        query = query.eq('is_active', true)
+      }
+
+      if (accountClass) {
+        query = query.eq('account_class', parseInt(accountClass))
+      }
+
+      return query.range(from, to)
+    })
+
+    return NextResponse.json({ data })
+  } catch (error) {
+    return NextResponse.json({ error: error instanceof Error ? error.message : 'Failed to fetch accounts' }, { status: 500 })
   }
-
-  if (accountClass) {
-    query = query.eq('account_class', parseInt(accountClass))
-  }
-
-  const { data, error } = await query
-
-  if (error) {
-    return NextResponse.json({ error: error.message }, { status: 500 })
-  }
-
-  return NextResponse.json({ data })
 }
 
 export async function POST(request: Request) {
diff --git a/app/api/bookkeeping/fiscal-periods/route.ts b/app/api/bookkeeping/fiscal-periods/route.ts
index cbd3f3ce..84d8eb82 100644
--- a/app/api/bookkeeping/fiscal-periods/route.ts
+++ b/app/api/bookkeeping/fiscal-periods/route.ts
@@ -1,6 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import type { CreateFiscalPeriodInput } from '@/types'
+import { validatePeriodDuration } from '@/lib/bookkeeping/validate-period-duration'
 
 export async function GET() {
   const supabase = await createClient()
@@ -33,6 +34,12 @@ export async function POST(request: Request) {
 
   const body = await request.json() as CreateFiscalPeriodInput
 
+  // Validate period duration (max 18 months per BFL 3 kap.)
+  const durationError = validatePeriodDuration(body.period_start, body.period_end)
+  if (durationError) {
+    return NextResponse.json({ error: durationError }, { status: 400 })
+  }
+
   const { data, error } = await supabase
     .from('fiscal_periods')
     .insert({
diff --git a/app/api/import/sie/create-accounts/route.ts b/app/api/import/sie/create-accounts/route.ts
index a85df365..c2e0f866 100644
--- a/app/api/import/sie/create-accounts/route.ts
+++ b/app/api/import/sie/create-accounts/route.ts
@@ -71,27 +71,8 @@ export async function POST(request: Request) {
       return NextResponse.json({ error: 'No accounts provided' }, { status: 400 })
     }
 
-    // Fetch existing accounts to avoid duplicates
-    const { data: existingAccounts } = await supabase
-      .from('chart_of_accounts')
-      .select('account_number')
-      .eq('user_id', user.id)
-
-    const existingNumbers = new Set(existingAccounts?.map(a => a.account_number) || [])
-
-    // Filter to only accounts that don't exist
-    const newAccounts = accounts.filter(a => !existingNumbers.has(a.number))
-
-    if (newAccounts.length === 0) {
-      return NextResponse.json({
-        success: true,
-        created: 0,
-        message: 'All accounts already exist'
-      })
-    }
-
-    // Prepare accounts for insertion
-    const accountsToInsert = newAccounts.map(account => {
+    // Prepare accounts for upsert (idempotent — safe to retry)
+    const accountsToUpsert = accounts.map(account => {
       const accountClass = parseInt(account.number.charAt(0), 10) || 1
       const accountGroup = account.number.substring(0, 2)
       const accountType = getAccountType(account.number)
@@ -112,26 +93,32 @@ export async function POST(request: Request) {
       }
     })
 
-    // Insert in batches of 100 to avoid timeout
+    // Upsert in batches of 100 to avoid timeout
+    // ignoreDuplicates skips rows that already exist (no update)
     const batchSize = 100
     let totalCreated = 0
 
-    for (let i = 0; i < accountsToInsert.length; i += batchSize) {
-      const batch = accountsToInsert.slice(i, i + batchSize)
+    for (let i = 0; i < accountsToUpsert.length; i += batchSize) {
+      const batch = accountsToUpsert.slice(i, i + batchSize)
 
-      const { error } = await supabase
+      const { data: upserted, error } = await supabase
         .from('chart_of_accounts')
-        .insert(batch)
+        .upsert(batch, {
+          onConflict: 'user_id,account_number',
+          ignoreDuplicates: true,
+          count: 'exact',
+        })
+        .select('account_number')
 
       if (error) {
-        console.error('Error inserting accounts batch:', error)
+        console.error('Error upserting accounts batch:', error)
         return NextResponse.json({
           error: `Failed to create accounts: ${error.message}`,
           created: totalCreated,
         }, { status: 500 })
       }
 
-      totalCreated += batch.length
+      totalCreated += upserted?.length ?? batch.length
     }
 
     return NextResponse.json({
diff --git a/app/api/import/sie/execute/route.ts b/app/api/import/sie/execute/route.ts
index 8dea885b..96985448 100644
--- a/app/api/import/sie/execute/route.ts
+++ b/app/api/import/sie/execute/route.ts
@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import { NextResponse } from 'next/server'
 import { parseSIEFile, detectEncoding, decodeBuffer } from '@/lib/import/sie-parser'
 import { suggestMappings } from '@/lib/import/account-mapper'
@@ -53,15 +54,18 @@ export async function POST(request: Request) {
     if (mappingsJson) {
       mappings = JSON.parse(mappingsJson)
     } else {
-      // Fetch user's chart of accounts and generate mappings
-      const { data: basAccounts } = await supabase
-        .from('chart_of_accounts')
-        .select('*')
-        .eq('user_id', user.id)
-        .eq('is_active', true)
-        .order('account_number')
+      // Fetch user's full chart of accounts (paginated to avoid 1000-row limit)
+      const basAccounts = await fetchAllRows(({ from, to }) =>
+        supabase
+          .from('chart_of_accounts')
+          .select('*')
+          .eq('user_id', user.id)
+          .eq('is_active', true)
+          .order('account_number')
+          .range(from, to)
+      )
 
-      if (!basAccounts || basAccounts.length === 0) {
+      if (basAccounts.length === 0) {
         return NextResponse.json({
           error: 'No chart of accounts found. Please complete onboarding first.',
         }, { status: 400 })
diff --git a/app/api/import/sie/parse/route.ts b/app/api/import/sie/parse/route.ts
index 70c20e90..a0692b82 100644
--- a/app/api/import/sie/parse/route.ts
+++ b/app/api/import/sie/parse/route.ts
@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import { NextResponse } from 'next/server'
 import {
   parseSIEFile,
@@ -77,15 +78,18 @@ export async function POST(request: Request) {
       }, { status: 400 })
     }
 
-    // Fetch user's chart of accounts
-    const { data: basAccounts } = await supabase
-      .from('chart_of_accounts')
-      .select('*')
-      .eq('user_id', user.id)
-      .eq('is_active', true)
-      .order('account_number')
+    // Fetch user's full chart of accounts (paginated to avoid 1000-row limit)
+    const basAccounts = await fetchAllRows(({ from, to }) =>
+      supabase
+        .from('chart_of_accounts')
+        .select('*')
+        .eq('user_id', user.id)
+        .eq('is_active', true)
+        .order('account_number')
+        .range(from, to)
+    )
 
-    if (!basAccounts || basAccounts.length === 0) {
+    if (basAccounts.length === 0) {
       return NextResponse.json({
         error: 'No chart of accounts found. Please complete onboarding first.',
       }, { status: 400 })
diff --git a/app/api/invoices/[id]/convert/route.ts b/app/api/invoices/[id]/convert/route.ts
new file mode 100644
index 00000000..f1f6dac9
--- /dev/null
+++ b/app/api/invoices/[id]/convert/route.ts
@@ -0,0 +1,137 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { eventBus } from '@/lib/events'
+import { ensureInitialized } from '@/lib/init'
+import type { Invoice } from '@/types'
+
+ensureInitialized()
+
+/**
+ * POST /api/invoices/[id]/convert
+ *
+ * Converts a proforma invoice to a real invoice.
+ * Copies all data, generates a real invoice number, and marks the proforma as cancelled.
+ */
+export async function POST(
+  request: Request,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  const { id } = await params
+  const supabase = await createClient()
+
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  // Fetch proforma with items
+  const { data: proforma, error: proformaError } = await supabase
+    .from('invoices')
+    .select('*, items:invoice_items(*)')
+    .eq('id', id)
+    .eq('user_id', user.id)
+    .single()
+
+  if (proformaError || !proforma) {
+    return NextResponse.json({ error: 'Proformafakturan hittades inte' }, { status: 404 })
+  }
+
+  if (proforma.document_type !== 'proforma') {
+    return NextResponse.json(
+      { error: 'Endast proformafakturor kan konverteras' },
+      { status: 400 }
+    )
+  }
+
+  if (proforma.status === 'cancelled') {
+    return NextResponse.json(
+      { error: 'Denna proformafaktura har redan makuleras' },
+      { status: 400 }
+    )
+  }
+
+  // Generate real invoice number
+  const { data: invoiceNumber } = await supabase.rpc('generate_invoice_number', {
+    p_user_id: user.id,
+  })
+
+  // Create the real invoice
+  const { data: invoice, error: invoiceError } = await supabase
+    .from('invoices')
+    .insert({
+      user_id: user.id,
+      customer_id: proforma.customer_id,
+      invoice_number: invoiceNumber,
+      invoice_date: new Date().toISOString().split('T')[0],
+      due_date: proforma.due_date,
+      currency: proforma.currency,
+      exchange_rate: proforma.exchange_rate,
+      exchange_rate_date: proforma.exchange_rate_date,
+      subtotal: proforma.subtotal,
+      subtotal_sek: proforma.subtotal_sek,
+      vat_amount: proforma.vat_amount,
+      vat_amount_sek: proforma.vat_amount_sek,
+      total: proforma.total,
+      total_sek: proforma.total_sek,
+      vat_treatment: proforma.vat_treatment,
+      vat_rate: proforma.vat_rate,
+      moms_ruta: proforma.moms_ruta,
+      reverse_charge_text: proforma.reverse_charge_text,
+      your_reference: proforma.your_reference,
+      our_reference: proforma.our_reference,
+      notes: proforma.notes,
+      document_type: 'invoice',
+      converted_from_id: id,
+    })
+    .select()
+    .single()
+
+  if (invoiceError) {
+    return NextResponse.json({ error: invoiceError.message }, { status: 500 })
+  }
+
+  // Copy invoice items
+  const items = (proforma.items || []).map((item: { sort_order: number; description: string; quantity: number; unit: string; unit_price: number; line_total: number }) => ({
+    invoice_id: invoice.id,
+    sort_order: item.sort_order,
+    description: item.description,
+    quantity: item.quantity,
+    unit: item.unit,
+    unit_price: item.unit_price,
+    line_total: item.line_total,
+  }))
+
+  if (items.length > 0) {
+    const { error: itemsError } = await supabase
+      .from('invoice_items')
+      .insert(items)
+
+    if (itemsError) {
+      await supabase.from('invoices').delete().eq('id', invoice.id)
+      return NextResponse.json({ error: itemsError.message }, { status: 500 })
+    }
+  }
+
+  // Mark proforma as cancelled
+  await supabase
+    .from('invoices')
+    .update({ status: 'cancelled' })
+    .eq('id', id)
+
+  // Fetch complete invoice
+  const { data: completeInvoice } = await supabase
+    .from('invoices')
+    .select('*, customer:customers(*), items:invoice_items(*)')
+    .eq('id', invoice.id)
+    .single()
+
+  if (completeInvoice) {
+    await eventBus.emit({
+      type: 'invoice.created',
+      payload: { invoice: completeInvoice as Invoice, userId: user.id },
+    })
+  }
+
+  return NextResponse.json({ data: completeInvoice })
+}
diff --git a/app/api/invoices/[id]/mark-paid/route.ts b/app/api/invoices/[id]/mark-paid/route.ts
index 8d126fc1..fa660970 100644
--- a/app/api/invoices/[id]/mark-paid/route.ts
+++ b/app/api/invoices/[id]/mark-paid/route.ts
@@ -77,29 +77,33 @@ export async function POST(
   const accountingMethod = settings?.accounting_method || 'accrual'
   const entityType = (settings?.entity_type as EntityType) || 'enskild_firma'
 
+  // Only create journal entries for real invoices (not proformas or delivery notes)
+  const isRealInvoice = !invoice.document_type || invoice.document_type === 'invoice'
   let journalEntryId: string | null = null
 
-  try {
-    if (accountingMethod === 'accrual') {
-      // Faktureringsmetoden: clear receivable (Debit 1930, Credit 1510)
-      const journalEntry = await createInvoicePaymentJournalEntry(
-        user.id,
-        invoice as Invoice,
-        paymentDate
-      )
-      journalEntryId = journalEntry?.id ?? null
-    } else {
-      // Kontantmetoden: combined revenue entry (Debit 1930, Credit 30xx, Credit 26xx)
-      const journalEntry = await createInvoiceCashEntry(
-        user.id,
-        invoice as Invoice,
-        paymentDate,
-        entityType
-      )
-      journalEntryId = journalEntry?.id ?? null
+  if (isRealInvoice) {
+    try {
+      if (accountingMethod === 'accrual') {
+        // Faktureringsmetoden: clear receivable (Debit 1930, Credit 1510)
+        const journalEntry = await createInvoicePaymentJournalEntry(
+          user.id,
+          invoice as Invoice,
+          paymentDate
+        )
+        journalEntryId = journalEntry?.id ?? null
+      } else {
+        // Kontantmetoden: combined revenue entry (Debit 1930, Credit 30xx, Credit 26xx)
+        const journalEntry = await createInvoiceCashEntry(
+          user.id,
+          invoice as Invoice,
+          paymentDate,
+          entityType
+        )
+        journalEntryId = journalEntry?.id ?? null
+      }
+    } catch (err) {
+      console.error('Failed to create payment journal entry on mark-paid:', err)
     }
-  } catch (err) {
-    console.error('Failed to create payment journal entry on mark-paid:', err)
   }
 
   return NextResponse.json({
diff --git a/app/api/invoices/[id]/mark-sent/route.ts b/app/api/invoices/[id]/mark-sent/route.ts
index 17ad2246..142d319d 100644
--- a/app/api/invoices/[id]/mark-sent/route.ts
+++ b/app/api/invoices/[id]/mark-sent/route.ts
@@ -45,10 +45,7 @@ export async function POST(
   // Update status to sent
   const { error: updateError } = await supabase
     .from('invoices')
-    .update({
-      status: 'sent',
-      sent_at: new Date().toISOString(),
-    })
+    .update({ status: 'sent' })
     .eq('id', id)
     .eq('user_id', user.id)
 
@@ -65,9 +62,10 @@ export async function POST(
 
   const accountingMethod = settings?.accounting_method || 'accrual'
 
-  // Faktureringsmetoden: book at send
+  // Only create journal entries for real invoices (not proformas or delivery notes)
+  const isRealInvoice = !invoice.document_type || invoice.document_type === 'invoice'
   let journalEntryId: string | null = null
-  if (accountingMethod === 'accrual') {
+  if (isRealInvoice && accountingMethod === 'accrual') {
     try {
       const journalEntry = await createInvoiceJournalEntry(
         user.id,
diff --git a/app/api/invoices/[id]/send/route.ts b/app/api/invoices/[id]/send/route.ts
index 16dd9adf..76924f3c 100644
--- a/app/api/invoices/[id]/send/route.ts
+++ b/app/api/invoices/[id]/send/route.ts
@@ -113,11 +113,19 @@ export async function POST(
       company: company as CompanySettings
     }
 
-    // Determine filename
+    // Determine filename based on document type
     const isCreditNote = !!invoice.credited_invoice_id
-    const filename = isCreditNote
-      ? `kreditfaktura-${invoice.invoice_number}.pdf`
-      : `faktura-${invoice.invoice_number}.pdf`
+    const docType = invoice.document_type || 'invoice'
+    let filename: string
+    if (isCreditNote) {
+      filename = `kreditfaktura-${invoice.invoice_number}.pdf`
+    } else if (docType === 'proforma') {
+      filename = `proformafaktura-${invoice.invoice_number}.pdf`
+    } else if (docType === 'delivery_note') {
+      filename = `foljesedel-${invoice.invoice_number}.pdf`
+    } else {
+      filename = `faktura-${invoice.invoice_number}.pdf`
+    }
 
     // Send email
     const result = await sendEmail({
@@ -144,13 +152,10 @@ export async function POST(
       )
     }
 
-    // Update invoice status to "sent" and set sent_at timestamp
+    // Update invoice status to "sent"
     const { error: updateError } = await supabase
       .from('invoices')
-      .update({
-        status: 'sent',
-        sent_at: new Date().toISOString()
-      })
+      .update({ status: 'sent' })
       .eq('id', id)
       .eq('user_id', user.id)
 
@@ -159,8 +164,9 @@ export async function POST(
       // Don't fail the request - the email was sent successfully
     }
 
-    // Faktureringsmetoden: create journal entry when invoice is issued
-    if ((company as Record<string, unknown>).accounting_method === 'accrual' || !(company as Record<string, unknown>).accounting_method) {
+    // Only create journal entries for real invoices (not proformas or delivery notes)
+    const isRealInvoice = !invoice.document_type || invoice.document_type === 'invoice'
+    if (isRealInvoice && ((company as Record<string, unknown>).accounting_method === 'accrual' || !(company as Record<string, unknown>).accounting_method)) {
       try {
         const journalEntry = await createInvoiceJournalEntry(
           user.id,
diff --git a/app/api/invoices/preview-pdf/route.ts b/app/api/invoices/preview-pdf/route.ts
new file mode 100644
index 00000000..b864a1a6
--- /dev/null
+++ b/app/api/invoices/preview-pdf/route.ts
@@ -0,0 +1,134 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { renderToBuffer } from '@react-pdf/renderer'
+import { InvoicePDF } from '@/lib/invoice/pdf-template'
+import { getVatRules } from '@/lib/invoice/vat-rules'
+import type { Invoice, InvoiceItem, Customer, CompanySettings, InvoiceDocumentType } from '@/types'
+
+/**
+ * POST /api/invoices/preview-pdf
+ *
+ * Generates a preview PDF from form data without creating an invoice.
+ * Returns the PDF as an inline blob for display in a new browser tab.
+ */
+export async function POST(request: Request) {
+  const supabase = await createClient()
+
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const body = await request.json()
+  const { customer_id, invoice_date, due_date, currency, items, your_reference, our_reference, notes, document_type } = body
+
+  if (!customer_id || !items || items.length === 0) {
+    return NextResponse.json({ error: 'Kunduppgifter och rader krävs' }, { status: 400 })
+  }
+
+  // Fetch customer
+  const { data: customer, error: customerError } = await supabase
+    .from('customers')
+    .select('*')
+    .eq('id', customer_id)
+    .eq('user_id', user.id)
+    .single()
+
+  if (customerError || !customer) {
+    return NextResponse.json({ error: 'Kunden hittades inte' }, { status: 404 })
+  }
+
+  // Fetch company settings
+  const { data: company, error: companyError } = await supabase
+    .from('company_settings')
+    .select('*')
+    .eq('user_id', user.id)
+    .single()
+
+  if (companyError || !company) {
+    return NextResponse.json({ error: 'Företagsinställningar saknas' }, { status: 404 })
+  }
+
+  const vatRules = getVatRules(customer.customer_type, customer.vat_number_validated)
+
+  const docType: InvoiceDocumentType = document_type || 'invoice'
+  const isDeliveryNote = docType === 'delivery_note'
+
+  // Build items with line totals
+  const invoiceItems: InvoiceItem[] = items.map((item: { description: string; quantity: number; unit: string; unit_price: number; vat_rate?: number }, index: number) => ({
+    id: `preview-${index}`,
+    invoice_id: 'preview',
+    sort_order: index,
+    description: item.description,
+    quantity: item.quantity,
+    unit: item.unit,
+    unit_price: item.unit_price,
+    line_total: Math.round(item.quantity * item.unit_price * 100) / 100,
+    vat_rate: item.vat_rate ?? vatRules.rate,
+    vat_amount: 0,
+    created_at: new Date().toISOString(),
+  }))
+
+  const subtotal = invoiceItems.reduce((sum, item) => sum + item.line_total, 0)
+  const vatAmount = isDeliveryNote ? 0 : Math.round(subtotal * (vatRules.rate / 100) * 100) / 100
+  const total = isDeliveryNote ? 0 : subtotal + vatAmount
+
+  // Construct a temporary Invoice-like object
+  const previewInvoice = {
+    id: 'preview',
+    user_id: user.id,
+    customer_id,
+    invoice_number: 'FÖRHANDSGRANSKNING',
+    invoice_date: invoice_date || new Date().toISOString().split('T')[0],
+    due_date: due_date || new Date().toISOString().split('T')[0],
+    status: 'draft',
+    currency: currency || 'SEK',
+    exchange_rate: null,
+    exchange_rate_date: null,
+    subtotal: isDeliveryNote ? 0 : subtotal,
+    subtotal_sek: null,
+    vat_amount: vatAmount,
+    vat_amount_sek: null,
+    total,
+    total_sek: null,
+    vat_treatment: vatRules.treatment,
+    vat_rate: isDeliveryNote ? 0 : vatRules.rate,
+    moms_ruta: vatRules.momsRuta,
+    your_reference: your_reference || null,
+    our_reference: our_reference || null,
+    notes: notes || null,
+    reverse_charge_text: vatRules.reverseChargeText || null,
+    credited_invoice_id: null,
+    document_type: docType,
+    converted_from_id: null,
+    paid_at: null,
+    paid_amount: null,
+    created_at: new Date().toISOString(),
+    updated_at: new Date().toISOString(),
+  } as Invoice
+
+  try {
+    const pdfBuffer = await renderToBuffer(
+      InvoicePDF({
+        invoice: previewInvoice,
+        customer: customer as Customer,
+        items: invoiceItems,
+        company: company as CompanySettings,
+      })
+    )
+
+    return new Response(new Uint8Array(pdfBuffer), {
+      headers: {
+        'Content-Type': 'application/pdf',
+        'Content-Disposition': 'inline; filename="forhandsvisning.pdf"',
+      },
+    })
+  } catch (error) {
+    console.error('Preview PDF generation error:', error)
+    return NextResponse.json(
+      { error: 'Kunde inte generera PDF-förhandsgranskning' },
+      { status: 500 }
+    )
+  }
+}
diff --git a/app/api/invoices/route.ts b/app/api/invoices/route.ts
index 013ac235..55a5d452 100644
--- a/app/api/invoices/route.ts
+++ b/app/api/invoices/route.ts
@@ -2,8 +2,8 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { eventBus } from '@/lib/events'
 import { ensureInitialized } from '@/lib/init'
-import type { CreateInvoiceInput, EntityType, Invoice, CreditNote } from '@/types'
-import { getVatRules, calculateVat, calculateTotal } from '@/lib/invoice/vat-rules'
+import type { CreateInvoiceInput, EntityType, AccountingMethod, Invoice, CreditNote, InvoiceDocumentType } from '@/types'
+import { getVatRules, calculateVat, calculateTotal, getAvailableVatRates, getVatTreatmentForRate } from '@/lib/invoice/vat-rules'
 import { fetchExchangeRate, convertToSEK } from '@/lib/currency/riksbanken'
 import {
   createCreditNoteJournalEntry,
@@ -67,6 +67,7 @@ export async function POST(request: Request) {
   }
 
   const invoiceInput = body as CreateInvoiceInput
+  const documentType: InvoiceDocumentType = body.document_type || 'invoice'
 
   // Get customer for VAT calculation
   const { data: customer, error: customerError } = await supabase
@@ -80,16 +81,37 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Customer not found' }, { status: 404 })
   }
 
-  // Calculate VAT rules
+  // Calculate VAT rules (default for customer)
   const vatRules = getVatRules(customer.customer_type, customer.vat_number_validated)
+  const availableRates = getAvailableVatRates(customer.customer_type, customer.vat_number_validated)
+  const allowedRates = new Set(availableRates.map((r) => r.rate))
 
-  // Calculate subtotal from items
+  // Calculate per-item VAT and subtotals
   const subtotal = invoiceInput.items.reduce((sum, item) => {
     return sum + item.quantity * item.unit_price
   }, 0)
 
-  const vatAmount = calculateVat(subtotal, vatRules.rate)
-  const total = subtotal + vatAmount
+  // Calculate VAT per item, respecting per-line vat_rate
+  let vatAmount = 0
+  if (documentType !== 'delivery_note') {
+    for (const item of invoiceInput.items) {
+      const itemRate = item.vat_rate !== undefined ? item.vat_rate : vatRules.rate
+      // Validate rate is allowed for this customer
+      if (!allowedRates.has(itemRate)) {
+        return NextResponse.json(
+          { error: `Momssats ${itemRate}% är inte tillåten för denna kundtyp` },
+          { status: 400 }
+        )
+      }
+      const lineTotal = item.quantity * item.unit_price
+      vatAmount += Math.round(lineTotal * itemRate / 100 * 100) / 100
+    }
+  }
+  const total = documentType === 'delivery_note' ? 0 : subtotal + vatAmount
+
+  // Determine if this is a mixed-rate invoice
+  const uniqueRates = new Set(invoiceInput.items.map((item) => item.vat_rate ?? vatRules.rate))
+  const isMixedRate = uniqueRates.size > 1
 
   // Handle currency conversion
   let exchangeRate: number | null = null
@@ -109,10 +131,15 @@ export async function POST(request: Request) {
     }
   }
 
-  // Generate invoice number
-  const { data: invoiceNumber } = await supabase.rpc('generate_invoice_number', {
+  // Generate invoice number with appropriate prefix
+  const { data: baseNumber } = await supabase.rpc('generate_invoice_number', {
     p_user_id: user.id,
   })
+  const invoiceNumber = documentType === 'proforma'
+    ? `PF-${baseNumber}`
+    : documentType === 'delivery_note'
+      ? `FS-${baseNumber}`
+      : baseNumber
 
   // Create invoice
   const { data: invoice, error: invoiceError } = await supabase
@@ -126,19 +153,20 @@ export async function POST(request: Request) {
       currency: invoiceInput.currency,
       exchange_rate: exchangeRate,
       exchange_rate_date: exchangeRateDate,
-      subtotal,
-      subtotal_sek: subtotalSek,
+      subtotal: documentType === 'delivery_note' ? 0 : subtotal,
+      subtotal_sek: documentType === 'delivery_note' ? null : subtotalSek,
       vat_amount: vatAmount,
-      vat_amount_sek: vatAmountSek,
+      vat_amount_sek: documentType === 'delivery_note' ? null : vatAmountSek,
       total,
-      total_sek: totalSek,
+      total_sek: documentType === 'delivery_note' ? null : totalSek,
       vat_treatment: vatRules.treatment,
-      vat_rate: vatRules.rate,
+      vat_rate: documentType === 'delivery_note' ? 0 : (isMixedRate ? null : (uniqueRates.values().next().value ?? vatRules.rate)),
       moms_ruta: vatRules.momsRuta,
       reverse_charge_text: vatRules.reverseChargeText || null,
       your_reference: invoiceInput.your_reference,
       our_reference: invoiceInput.our_reference,
       notes: invoiceInput.notes,
+      document_type: documentType,
     })
     .select()
     .single()
@@ -147,16 +175,23 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: invoiceError.message }, { status: 500 })
   }
 
-  // Create invoice items
-  const items = invoiceInput.items.map((item, index) => ({
-    invoice_id: invoice.id,
-    sort_order: index,
-    description: item.description,
-    quantity: item.quantity,
-    unit: item.unit,
-    unit_price: item.unit_price,
-    line_total: item.quantity * item.unit_price,
-  }))
+  // Create invoice items with per-line VAT
+  const items = invoiceInput.items.map((item, index) => {
+    const itemRate = item.vat_rate !== undefined ? item.vat_rate : vatRules.rate
+    const lineTotal = item.quantity * item.unit_price
+    const itemVat = documentType === 'delivery_note' ? 0 : Math.round(lineTotal * itemRate / 100 * 100) / 100
+    return {
+      invoice_id: invoice.id,
+      sort_order: index,
+      description: item.description,
+      quantity: item.quantity,
+      unit: item.unit,
+      unit_price: item.unit_price,
+      line_total: lineTotal,
+      vat_rate: itemRate,
+      vat_amount: itemVat,
+    }
+  })
 
   const { error: itemsError } = await supabase
     .from('invoice_items')
@@ -175,8 +210,8 @@ export async function POST(request: Request) {
     .eq('id', invoice.id)
     .single()
 
-  // Emit event (no journal entry at draft — booking happens at send/payment based on accounting method)
-  if (completeInvoice) {
+  // Emit event only for real invoices (proformas and delivery notes are informational)
+  if (completeInvoice && documentType === 'invoice') {
     await eventBus.emit({
       type: 'invoice.created',
       payload: { invoice: completeInvoice as Invoice, userId: user.id },
@@ -204,6 +239,14 @@ async function createCreditNote(
     return NextResponse.json({ error: 'Original invoice not found' }, { status: 404 })
   }
 
+  // Credit notes can only be created from real invoices
+  if (originalInvoice.document_type && originalInvoice.document_type !== 'invoice') {
+    return NextResponse.json(
+      { error: 'Credit notes can only be created from standard invoices' },
+      { status: 400 }
+    )
+  }
+
   // Check if invoice is already credited
   if (originalInvoice.status === 'credited') {
     return NextResponse.json({ error: 'Invoice has already been credited' }, { status: 400 })
@@ -258,8 +301,8 @@ async function createCreditNote(
     return NextResponse.json({ error: creditNoteError.message }, { status: 500 })
   }
 
-  // Create credit note items (negated from original)
-  const creditNoteItems = (originalInvoice.items || []).map((item: { sort_order: number; description: string; quantity: number; unit: string; unit_price: number; line_total: number }, index: number) => ({
+  // Create credit note items (negated from original, preserving per-line VAT)
+  const creditNoteItems = (originalInvoice.items || []).map((item: { sort_order: number; description: string; quantity: number; unit: string; unit_price: number; line_total: number; vat_rate?: number; vat_amount?: number }) => ({
     invoice_id: creditNote.id,
     sort_order: item.sort_order,
     description: item.description,
@@ -267,6 +310,8 @@ async function createCreditNote(
     unit: item.unit,
     unit_price: item.unit_price,
     line_total: -Math.abs(item.line_total),
+    vat_rate: item.vat_rate ?? 25,
+    vat_amount: -(item.vat_amount ? Math.abs(item.vat_amount) : 0),
   }))
 
   const { error: itemsError } = await supabase
@@ -292,17 +337,19 @@ async function createCreditNote(
     .eq('id', creditNote.id)
     .single()
 
-  // Fetch entity type for correct account mapping
+  // Fetch entity type and accounting method for correct account mapping
   const { data: creditNoteSettings } = await supabase
     .from('company_settings')
-    .select('entity_type')
+    .select('entity_type, accounting_method')
     .eq('user_id', userId)
     .single()
 
   const entityType = (creditNoteSettings?.entity_type as EntityType) || 'enskild_firma'
+  const accountingMethod = (creditNoteSettings?.accounting_method as AccountingMethod) || 'accrual'
 
   // Create journal entry for the credit note (non-blocking)
-  if (completeCreditNote) {
+  // Cash method: skip — no original invoice entry exists to reverse; deferred until refund
+  if (completeCreditNote && accountingMethod === 'accrual') {
     try {
       const journalEntry = await createCreditNoteJournalEntry(
         userId,
diff --git a/app/api/reconciliation/bank/link/route.ts b/app/api/reconciliation/bank/link/route.ts
new file mode 100644
index 00000000..755fd91d
--- /dev/null
+++ b/app/api/reconciliation/bank/link/route.ts
@@ -0,0 +1,33 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { ensureInitialized } from '@/lib/init'
+import { manualLink } from '@/lib/reconciliation/bank-reconciliation'
+
+ensureInitialized()
+
+export async function POST(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const body = await request.json()
+  const { transaction_id, journal_entry_id } = body
+
+  if (!transaction_id || !journal_entry_id) {
+    return NextResponse.json(
+      { error: 'transaction_id and journal_entry_id are required' },
+      { status: 400 }
+    )
+  }
+
+  const result = await manualLink(supabase, user.id, transaction_id, journal_entry_id)
+
+  if (!result.success) {
+    return NextResponse.json({ error: result.error }, { status: 400 })
+  }
+
+  return NextResponse.json({ data: { success: true } })
+}
diff --git a/app/api/reconciliation/bank/run/route.ts b/app/api/reconciliation/bank/run/route.ts
new file mode 100644
index 00000000..2c539a75
--- /dev/null
+++ b/app/api/reconciliation/bank/run/route.ts
@@ -0,0 +1,45 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { ensureInitialized } from '@/lib/init'
+import { runReconciliation } from '@/lib/reconciliation/bank-reconciliation'
+
+ensureInitialized()
+
+export async function POST(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const body = await request.json()
+  const { date_from, date_to, dry_run } = body
+
+  const result = await runReconciliation(supabase, user.id, {
+    dateFrom: date_from,
+    dateTo: date_to,
+    dryRun: dry_run ?? false,
+  })
+
+  return NextResponse.json({
+    data: {
+      matches: result.matches.map((m) => ({
+        transaction_id: m.transaction.id,
+        transaction_date: m.transaction.date,
+        transaction_description: m.transaction.description,
+        transaction_amount: m.transaction.amount,
+        journal_entry_id: m.glLine.journal_entry_id,
+        voucher_number: m.glLine.voucher_number,
+        voucher_series: m.glLine.voucher_series,
+        entry_date: m.glLine.entry_date,
+        entry_description: m.glLine.entry_description,
+        method: m.method,
+        confidence: m.confidence,
+      })),
+      applied: result.applied,
+      errors: result.errors,
+      dry_run: dry_run ?? false,
+    },
+  })
+}
diff --git a/app/api/reconciliation/bank/status/route.ts b/app/api/reconciliation/bank/status/route.ts
new file mode 100644
index 00000000..0928b649
--- /dev/null
+++ b/app/api/reconciliation/bank/status/route.ts
@@ -0,0 +1,20 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { getReconciliationStatus } from '@/lib/reconciliation/bank-reconciliation'
+
+export async function GET(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const { searchParams } = new URL(request.url)
+  const dateFrom = searchParams.get('date_from') || undefined
+  const dateTo = searchParams.get('date_to') || undefined
+
+  const status = await getReconciliationStatus(supabase, user.id, dateFrom, dateTo)
+
+  return NextResponse.json({ data: status })
+}
diff --git a/app/api/reconciliation/bank/unlink/route.ts b/app/api/reconciliation/bank/unlink/route.ts
new file mode 100644
index 00000000..ae2fef28
--- /dev/null
+++ b/app/api/reconciliation/bank/unlink/route.ts
@@ -0,0 +1,30 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { unlinkReconciliation } from '@/lib/reconciliation/bank-reconciliation'
+
+export async function POST(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const body = await request.json()
+  const { transaction_id } = body
+
+  if (!transaction_id) {
+    return NextResponse.json(
+      { error: 'transaction_id is required' },
+      { status: 400 }
+    )
+  }
+
+  const result = await unlinkReconciliation(supabase, user.id, transaction_id)
+
+  if (!result.success) {
+    return NextResponse.json({ error: result.error }, { status: 400 })
+  }
+
+  return NextResponse.json({ data: { success: true } })
+}
diff --git a/app/api/reconciliation/bank/unmatched-entries/route.ts b/app/api/reconciliation/bank/unmatched-entries/route.ts
new file mode 100644
index 00000000..10a102c4
--- /dev/null
+++ b/app/api/reconciliation/bank/unmatched-entries/route.ts
@@ -0,0 +1,20 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { fetchUnlinkedGLLines } from '@/lib/reconciliation/bank-reconciliation'
+
+export async function GET(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const { searchParams } = new URL(request.url)
+  const dateFrom = searchParams.get('date_from') || undefined
+  const dateTo = searchParams.get('date_to') || undefined
+
+  const lines = await fetchUnlinkedGLLines(supabase, user.id, dateFrom, dateTo)
+
+  return NextResponse.json({ data: lines })
+}
diff --git a/app/api/reports/vat-declaration/route.ts b/app/api/reports/vat-declaration/route.ts
index 77ca4396..85225c53 100644
--- a/app/api/reports/vat-declaration/route.ts
+++ b/app/api/reports/vat-declaration/route.ts
@@ -4,7 +4,7 @@ import {
   calculateVatDeclaration,
   formatPeriodLabel,
 } from '@/lib/reports/vat-declaration'
-import type { VatPeriodType } from '@/types'
+import type { VatPeriodType, AccountingMethod } from '@/types'
 
 /**
  * GET /api/reports/vat-declaration
@@ -90,12 +90,22 @@ export async function GET(request: Request) {
     )
   }
 
+  // Fetch accounting method
+  const { data: settings } = await supabase
+    .from('company_settings')
+    .select('accounting_method')
+    .eq('user_id', user.id)
+    .single()
+
+  const accountingMethod = (settings?.accounting_method as AccountingMethod) || 'accrual'
+
   try {
     const declaration = await calculateVatDeclaration(
       user.id,
       periodType,
       year,
-      period
+      period,
+      accountingMethod
     )
 
     return NextResponse.json({
diff --git a/app/api/settings/route.ts b/app/api/settings/route.ts
index 7d416050..e96d23f2 100644
--- a/app/api/settings/route.ts
+++ b/app/api/settings/route.ts
@@ -42,6 +42,16 @@ export async function PUT(request: Request) {
 
   const body = await request.json()
 
+  // Validate: enskild firma must use calendar year (BFL 3 kap.)
+  const effectiveEntityType = body.entity_type || oldSettings?.entity_type
+  const effectiveFYStartMonth = body.fiscal_year_start_month ?? oldSettings?.fiscal_year_start_month
+  if (effectiveEntityType === 'enskild_firma' && effectiveFYStartMonth && effectiveFYStartMonth !== 1) {
+    return NextResponse.json(
+      { error: 'Enskild firma måste använda kalenderår (BFL 3 kap.)' },
+      { status: 400 }
+    )
+  }
+
   const { data, error } = await supabase
     .from('company_settings')
     .update(body)
diff --git a/app/api/supplier-invoices/[id]/credit/route.ts b/app/api/supplier-invoices/[id]/credit/route.ts
index cc6b5246..7d200e75 100644
--- a/app/api/supplier-invoices/[id]/credit/route.ts
+++ b/app/api/supplier-invoices/[id]/credit/route.ts
@@ -1,7 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { createSupplierCreditNoteEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
-import type { SupplierInvoice, SupplierInvoiceItem } from '@/types'
+import type { SupplierInvoice, SupplierInvoiceItem, AccountingMethod } from '@/types'
 
 export async function POST(
   _request: Request,
@@ -88,24 +88,36 @@ export async function POST(
 
   await supabase.from('supplier_invoice_items').insert(creditItems)
 
-  // Create credit note journal entry
+  // Fetch accounting method
+  const { data: settings } = await supabase
+    .from('company_settings')
+    .select('accounting_method')
+    .eq('user_id', user.id)
+    .single()
+
+  const accountingMethod = (settings?.accounting_method as AccountingMethod) || 'accrual'
+
+  // Create credit note journal entry (accrual only)
+  // Cash method: skip — no original registration entry exists to reverse; deferred until refund
   let journalEntryId: string | null = null
-  try {
-    const journalEntry = await createSupplierCreditNoteEntry(
-      user.id,
-      creditNote as SupplierInvoice,
-      creditItems as SupplierInvoiceItem[],
-      original.supplier?.supplier_type || 'swedish_business'
-    )
-    if (journalEntry) {
-      journalEntryId = journalEntry.id
-      await supabase
-        .from('supplier_invoices')
-        .update({ registration_journal_entry_id: journalEntry.id })
-        .eq('id', creditNote.id)
+  if (accountingMethod === 'accrual') {
+    try {
+      const journalEntry = await createSupplierCreditNoteEntry(
+        user.id,
+        creditNote as SupplierInvoice,
+        creditItems as SupplierInvoiceItem[],
+        original.supplier?.supplier_type || 'swedish_business'
+      )
+      if (journalEntry) {
+        journalEntryId = journalEntry.id
+        await supabase
+          .from('supplier_invoices')
+          .update({ registration_journal_entry_id: journalEntry.id })
+          .eq('id', creditNote.id)
+      }
+    } catch (err) {
+      console.error('Failed to create credit note journal entry:', err)
     }
-  } catch (err) {
-    console.error('Failed to create credit note journal entry:', err)
   }
 
   // Update original invoice: reduce remaining_amount
diff --git a/app/api/supplier-invoices/route.ts b/app/api/supplier-invoices/route.ts
index c087e3b4..564c4428 100644
--- a/app/api/supplier-invoices/route.ts
+++ b/app/api/supplier-invoices/route.ts
@@ -1,6 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
-import { findFiscalPeriod } from '@/lib/bookkeeping/engine'
 import { createSupplierInvoiceRegistrationEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
 import type { CreateSupplierInvoiceInput, SupplierInvoice, SupplierInvoiceItem } from '@/types'
 
@@ -69,17 +68,19 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Failed to get arrival number' }, { status: 500 })
   }
 
-  // Calculate totals from items
+  // Calculate totals from items (supports both amount-based and legacy quantity*price)
   const items = body.items.map((item, index) => {
     const vatRate = item.vat_rate ?? 0.25
-    const lineTotal = Math.round(item.quantity * item.unit_price * 100) / 100
+    const lineTotal = item.amount != null
+      ? Math.round(item.amount * 100) / 100
+      : Math.round((item.quantity ?? 1) * (item.unit_price ?? 0) * 100) / 100
     const vatAmount = Math.round(lineTotal * vatRate * 100) / 100
     return {
       sort_order: index,
       description: item.description,
-      quantity: item.quantity,
-      unit: item.unit || 'st',
-      unit_price: item.unit_price,
+      quantity: item.amount != null ? 1 : (item.quantity ?? 1),
+      unit: item.amount != null ? 'st' : (item.unit || 'st'),
+      unit_price: item.amount != null ? lineTotal : (item.unit_price ?? 0),
       line_total: lineTotal,
       account_number: item.account_number,
       vat_code: item.vat_code || null,
diff --git a/app/api/transactions/[id]/match-invoice/route.ts b/app/api/transactions/[id]/match-invoice/route.ts
index d6f90af5..a2a06acb 100644
--- a/app/api/transactions/[id]/match-invoice/route.ts
+++ b/app/api/transactions/[id]/match-invoice/route.ts
@@ -1,58 +1,15 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
-import { createJournalEntry, findFiscalPeriod } from '@/lib/bookkeeping/engine'
 import {
-  getRevenueAccount,
-  getOutputVatAccount,
+  createInvoicePaymentJournalEntry,
+  createInvoiceCashEntry,
 } from '@/lib/bookkeeping/invoice-entries'
-import type { Transaction, Invoice, CreateJournalEntryInput, EntityType, VatTreatment } from '@/types'
+import type { EntityType, Invoice } from '@/types'
 
 interface MatchInvoiceRequest {
   invoice_id: string
 }
 
-/**
- * Ensure a fiscal period exists for the given date, create one if needed
- */
-async function ensureFiscalPeriod(
-  supabase: Awaited<ReturnType<typeof createClient>>,
-  userId: string,
-  date: string
-): Promise<string | null> {
-  // Check if a fiscal period already covers this date
-  const existingPeriodId = await findFiscalPeriod(userId, date)
-  if (existingPeriodId) {
-    return existingPeriodId
-  }
-
-  // No fiscal period exists - create one for the year of the transaction
-  const transactionDate = new Date(date)
-  const year = transactionDate.getFullYear()
-
-  const periodStart = `${year}-01-01`
-  const periodEnd = `${year}-12-31`
-
-  const { data, error } = await supabase
-    .from('fiscal_periods')
-    .upsert({
-      user_id: userId,
-      name: `Räkenskapsår ${year}`,
-      period_start: periodStart,
-      period_end: periodEnd,
-    }, {
-      onConflict: 'user_id,period_start,period_end',
-    })
-    .select('id')
-    .single()
-
-  if (error) {
-    console.error('Failed to create fiscal period:', error)
-    return null
-  }
-
-  return data?.id || null
-}
-
 /**
  * POST /api/transactions/[id]/match-invoice
  *
@@ -113,10 +70,10 @@ export async function POST(
     )
   }
 
-  // Fetch the invoice (validates ownership)
+  // Fetch the invoice with items (validates ownership, items needed for per-line VAT)
   const { data: invoice, error: fetchInvError } = await supabase
     .from('invoices')
-    .select('*, customer:customers(*)')
+    .select('*, customer:customers(*), items:invoice_items(*)')
     .eq('id', invoice_id)
     .eq('user_id', user.id)
     .single()
@@ -151,76 +108,23 @@ export async function POST(
   let journalEntryError: string | null = null
 
   try {
-    const fiscalPeriodId = await ensureFiscalPeriod(supabase, user.id, transaction.date)
-
-    if (fiscalPeriodId) {
-      let journalInput: CreateJournalEntryInput
-
-      if (accountingMethod === 'cash') {
-        // Kontantmetoden: combined revenue entry at payment
-        // Debit 1930 Företagskonto, Credit 30xx Försäljning, Credit 26xx Utgående moms
-        const revenueAccount = getRevenueAccount(invoice.vat_treatment as VatTreatment, entityType)
-        const lines: CreateJournalEntryInput['lines'] = [
-          {
-            account_number: '1930',
-            debit_amount: invoice.total,
-            credit_amount: 0,
-            line_description: `Inbetalning faktura ${invoice.invoice_number}`,
-          },
-          {
-            account_number: revenueAccount,
-            debit_amount: 0,
-            credit_amount: invoice.subtotal,
-            line_description: `Försäljning faktura ${invoice.invoice_number}`,
-          },
-        ]
-
-        if (invoice.vat_amount > 0) {
-          const vatAccount = getOutputVatAccount(invoice.vat_treatment as VatTreatment)
-          lines.push({
-            account_number: vatAccount,
-            debit_amount: 0,
-            credit_amount: invoice.vat_amount,
-            line_description: `Utgående moms faktura ${invoice.invoice_number}`,
-          })
-        }
-
-        journalInput = {
-          fiscal_period_id: fiscalPeriodId,
-          entry_date: transaction.date,
-          description: `Betalning faktura ${invoice.invoice_number} (kontantmetoden)`,
-          source_type: 'invoice_cash_payment',
-          source_id: invoice.id,
-          lines,
-        }
-      } else {
-        // Faktureringsmetoden: clear receivable
-        // Debit 1930 Företagskonto, Credit 1510 Kundfordringar
-        journalInput = {
-          fiscal_period_id: fiscalPeriodId,
-          entry_date: transaction.date,
-          description: `Betalning mottagen: Faktura ${invoice.invoice_number}`,
-          source_type: 'invoice_paid',
-          source_id: invoice.id,
-          lines: [
-            {
-              account_number: '1930',
-              debit_amount: paidAmount,
-              credit_amount: 0,
-              line_description: `Inbetalning faktura ${invoice.invoice_number}`,
-            },
-            {
-              account_number: '1510',
-              debit_amount: 0,
-              credit_amount: paidAmount,
-              line_description: `Faktura ${invoice.invoice_number} betald`,
-            },
-          ],
-        }
-      }
-
-      const journalEntry = await createJournalEntry(user.id, journalInput)
-      journalEntryId = journalEntry.id
+    if (accountingMethod === 'cash') {
+      // Kontantmetoden: combined revenue entry with per-line VAT rates
+      const journalEntry = await createInvoiceCashEntry(
+        user.id,
+        invoice as Invoice,
+        transaction.date,
+        entityType
+      )
+      journalEntryId = journalEntry?.id ?? null
+    } else {
+      // Faktureringsmetoden: clear receivable (Debit 1930, Credit 1510)
+      const journalEntry = await createInvoicePaymentJournalEntry(
+        user.id,
+        invoice as Invoice,
+        transaction.date
+      )
+      journalEntryId = journalEntry?.id ?? null
     }
   } catch (err) {
     console.error('Failed to create payment journal entry:', err)
diff --git a/components/bookkeeping/AccountCombobox.tsx b/components/bookkeeping/AccountCombobox.tsx
new file mode 100644
index 00000000..eaca2ede
--- /dev/null
+++ b/components/bookkeeping/AccountCombobox.tsx
@@ -0,0 +1,218 @@
+'use client'
+
+import { useState, useRef, useEffect, useMemo, useCallback } from 'react'
+import { Input } from '@/components/ui/input'
+import { getAccountClassName } from '@/lib/bookkeeping/account-descriptions'
+import type { BASAccount } from '@/types'
+
+interface AccountComboboxProps {
+  value: string
+  accounts: BASAccount[]
+  onChange: (accountNumber: string) => void
+}
+
+const MAX_RESULTS = 50
+
+export default function AccountCombobox({ value, accounts, onChange }: AccountComboboxProps) {
+  const [search, setSearch] = useState(value)
+  const [isOpen, setIsOpen] = useState(false)
+  const [highlightedIndex, setHighlightedIndex] = useState(0)
+  const containerRef = useRef<HTMLDivElement>(null)
+  const inputRef = useRef<HTMLInputElement>(null)
+  const listRef = useRef<HTMLDivElement>(null)
+
+  // Sync external value changes into the search field
+  useEffect(() => {
+    setSearch(value)
+  }, [value])
+
+  // Filter accounts based on search input
+  const filteredAccounts = useMemo(() => {
+    if (!search) return accounts.slice(0, MAX_RESULTS)
+
+    const trimmed = search.trim()
+    if (!trimmed) return accounts.slice(0, MAX_RESULTS)
+
+    const startsWithDigit = /^\d/.test(trimmed)
+
+    if (startsWithDigit) {
+      return accounts
+        .filter((a) => a.account_number.startsWith(trimmed))
+        .slice(0, MAX_RESULTS)
+    }
+
+    const lowerSearch = trimmed.toLowerCase()
+    return accounts
+      .filter((a) => a.account_name.toLowerCase().includes(lowerSearch))
+      .slice(0, MAX_RESULTS)
+  }, [accounts, search])
+
+  // Group filtered accounts by class
+  const groupedAccounts = useMemo(() => {
+    const groups: { className: string; accounts: BASAccount[] }[] = []
+    const groupMap = new Map<string, BASAccount[]>()
+
+    for (const account of filteredAccounts) {
+      const className = getAccountClassName(account.account_class)
+      if (!groupMap.has(className)) {
+        groupMap.set(className, [])
+      }
+      groupMap.get(className)!.push(account)
+    }
+
+    for (const [className, accts] of groupMap) {
+      groups.push({ className, accounts: accts })
+    }
+
+    return groups
+  }, [filteredAccounts])
+
+  // Flat list for keyboard navigation
+  const flatList = useMemo(() => filteredAccounts, [filteredAccounts])
+
+  // Reset highlight when filtered results change
+  useEffect(() => {
+    setHighlightedIndex(0)
+  }, [filteredAccounts])
+
+  // Scroll highlighted item into view
+  useEffect(() => {
+    if (!isOpen || !listRef.current) return
+    const highlighted = listRef.current.querySelector('[data-highlighted="true"]')
+    if (highlighted) {
+      highlighted.scrollIntoView({ block: 'nearest' })
+    }
+  }, [highlightedIndex, isOpen])
+
+  // Close dropdown when clicking outside
+  useEffect(() => {
+    function handleClickOutside(e: MouseEvent) {
+      if (containerRef.current && !containerRef.current.contains(e.target as Node)) {
+        setIsOpen(false)
+      }
+    }
+    document.addEventListener('mousedown', handleClickOutside)
+    return () => document.removeEventListener('mousedown', handleClickOutside)
+  }, [])
+
+  const selectAccount = useCallback(
+    (accountNumber: string) => {
+      onChange(accountNumber)
+      setSearch(accountNumber)
+      setIsOpen(false)
+      inputRef.current?.blur()
+    },
+    [onChange]
+  )
+
+  const handleKeyDown = (e: React.KeyboardEvent) => {
+    if (!isOpen) {
+      if (e.key === 'ArrowDown' || e.key === 'ArrowUp') {
+        setIsOpen(true)
+        e.preventDefault()
+      }
+      return
+    }
+
+    switch (e.key) {
+      case 'ArrowDown':
+        e.preventDefault()
+        setHighlightedIndex((prev) => Math.min(prev + 1, flatList.length - 1))
+        break
+      case 'ArrowUp':
+        e.preventDefault()
+        setHighlightedIndex((prev) => Math.max(prev - 1, 0))
+        break
+      case 'Enter':
+        e.preventDefault()
+        if (flatList[highlightedIndex]) {
+          selectAccount(flatList[highlightedIndex].account_number)
+        }
+        break
+      case 'Escape':
+        e.preventDefault()
+        setIsOpen(false)
+        break
+    }
+  }
+
+  const handleInputChange = (e: React.ChangeEvent<HTMLInputElement>) => {
+    const newValue = e.target.value
+    setSearch(newValue)
+    onChange(newValue)
+    if (!isOpen) {
+      setIsOpen(true)
+    }
+  }
+
+  const handleFocus = () => {
+    setIsOpen(true)
+  }
+
+  // Find matching account for helper text
+  const matchedAccount = useMemo(() => {
+    if (!value || value.length !== 4) return null
+    return accounts.find((a) => a.account_number === value) || null
+  }, [value, accounts])
+
+  return (
+    <div ref={containerRef} className="relative">
+      <Input
+        ref={inputRef}
+        value={search}
+        onChange={handleInputChange}
+        onFocus={handleFocus}
+        onKeyDown={handleKeyDown}
+        placeholder="1930"
+        className="font-mono h-8"
+        maxLength={4}
+        autoComplete="off"
+      />
+
+      {/* Account name helper text (md+ screens only) */}
+      {matchedAccount && (
+        <p className="hidden md:block text-[11px] text-muted-foreground truncate mt-0.5 leading-tight">
+          {matchedAccount.account_name}
+        </p>
+      )}
+
+      {/* Dropdown */}
+      {isOpen && flatList.length > 0 && (
+        <div
+          ref={listRef}
+          className="absolute z-50 top-full left-0 mt-1 w-64 max-h-[300px] overflow-y-auto rounded-md border border-input bg-card shadow-md"
+        >
+          {groupedAccounts.map((group) => (
+            <div key={group.className}>
+              <div className="sticky top-0 px-2 py-1.5 text-xs font-semibold text-muted-foreground bg-muted border-b border-input">
+                {group.className}
+              </div>
+              {group.accounts.map((account) => {
+                const flatIndex = flatList.indexOf(account)
+                const isHighlighted = flatIndex === highlightedIndex
+                return (
+                  <button
+                    key={account.account_number}
+                    type="button"
+                    data-highlighted={isHighlighted}
+                    className={`w-full text-left px-2 py-1.5 text-sm cursor-pointer flex items-baseline gap-2 ${
+                      isHighlighted ? 'bg-primary/10 text-primary' : 'hover:bg-muted/50'
+                    }`}
+                    onMouseDown={(e) => {
+                      e.preventDefault()
+                      selectAccount(account.account_number)
+                    }}
+                    onMouseEnter={() => setHighlightedIndex(flatIndex)}
+                  >
+                    <span className="font-mono shrink-0">{account.account_number}</span>
+                    <span className="truncate">{account.account_name}</span>
+                  </button>
+                )
+              })}
+            </div>
+          ))}
+        </div>
+      )}
+    </div>
+  )
+}
diff --git a/components/bookkeeping/AddAccountDialog.tsx b/components/bookkeeping/AddAccountDialog.tsx
new file mode 100644
index 00000000..88f19bbd
--- /dev/null
+++ b/components/bookkeeping/AddAccountDialog.tsx
@@ -0,0 +1,225 @@
+'use client'
+
+import { useState } from 'react'
+import {
+  Dialog,
+  DialogContent,
+  DialogHeader,
+  DialogTitle,
+  DialogDescription,
+  DialogFooter,
+} from '@/components/ui/dialog'
+import { Button } from '@/components/ui/button'
+import { Input } from '@/components/ui/input'
+import { Label } from '@/components/ui/label'
+import { Textarea } from '@/components/ui/textarea'
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
+import { Loader2, AlertTriangle } from 'lucide-react'
+import { isStandardBASAccount } from '@/lib/bookkeeping/bas-reference'
+
+interface AddAccountDialogProps {
+  open: boolean
+  onOpenChange: (open: boolean) => void
+  onCreated: () => void
+}
+
+function deriveAccountType(accountNumber: string): { type: string; balance: string } {
+  const cls = parseInt(accountNumber[0])
+  switch (cls) {
+    case 1: return { type: 'asset', balance: 'debit' }
+    case 2: {
+      const group = parseInt(accountNumber.substring(0, 2))
+      if (group <= 20) return { type: 'equity', balance: 'credit' }
+      return { type: 'liability', balance: 'credit' }
+    }
+    case 3: return { type: 'revenue', balance: 'credit' }
+    case 4: case 5: case 6: case 7: return { type: 'expense', balance: 'debit' }
+    case 8: {
+      const group = parseInt(accountNumber.substring(0, 2))
+      if (group >= 83 && group <= 83) return { type: 'revenue', balance: 'credit' }
+      if (group >= 84 && group <= 84) return { type: 'expense', balance: 'debit' }
+      return { type: 'expense', balance: 'debit' }
+    }
+    default: return { type: 'expense', balance: 'debit' }
+  }
+}
+
+export function AddAccountDialog({ open, onOpenChange, onCreated }: AddAccountDialogProps) {
+  const [accountNumber, setAccountNumber] = useState('')
+  const [accountName, setAccountName] = useState('')
+  const [description, setDescription] = useState('')
+  const [defaultVatCode, setDefaultVatCode] = useState('')
+  const [sruCode, setSruCode] = useState('')
+  const [normalBalance, setNormalBalance] = useState<'debit' | 'credit'>('debit')
+  const [isSaving, setIsSaving] = useState(false)
+  const [error, setError] = useState('')
+
+  const isBASMatch = accountNumber.length === 4 && isStandardBASAccount(accountNumber)
+  const derived = accountNumber.length === 4 ? deriveAccountType(accountNumber) : null
+
+  async function handleCreate() {
+    setError('')
+
+    if (!/^\d{4}$/.test(accountNumber)) {
+      setError('Kontonumret måste vara exakt 4 siffror')
+      return
+    }
+
+    if (!accountName.trim()) {
+      setError('Kontonamn krävs')
+      return
+    }
+
+    setIsSaving(true)
+    try {
+      const response = await fetch('/api/bookkeeping/accounts', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({
+          account_number: accountNumber,
+          account_name: accountName.trim(),
+          account_type: derived?.type || 'expense',
+          normal_balance: normalBalance,
+          description: description || null,
+          default_vat_code: defaultVatCode || null,
+          sru_code: sruCode || null,
+        }),
+      })
+
+      if (!response.ok) {
+        const data = await response.json()
+        throw new Error(data.error || 'Kunde inte skapa kontot')
+      }
+
+      // Reset form
+      setAccountNumber('')
+      setAccountName('')
+      setDescription('')
+      setDefaultVatCode('')
+      setSruCode('')
+      onCreated()
+      onOpenChange(false)
+    } catch (err) {
+      setError(err instanceof Error ? err.message : 'Något gick fel')
+    } finally {
+      setIsSaving(false)
+    }
+  }
+
+  return (
+    <Dialog open={open} onOpenChange={onOpenChange}>
+      <DialogContent>
+        <DialogHeader>
+          <DialogTitle>Lägg till eget konto</DialogTitle>
+          <DialogDescription>
+            Skapa ett eget konto utanför BAS-standarden
+          </DialogDescription>
+        </DialogHeader>
+
+        <div className="space-y-4 py-2">
+          {isBASMatch && (
+            <div className="flex items-start gap-2 rounded-lg bg-amber-50 dark:bg-amber-950/30 border border-amber-200 dark:border-amber-800 p-3">
+              <AlertTriangle className="h-4 w-4 text-amber-600 dark:text-amber-400 mt-0.5 shrink-0" />
+              <p className="text-sm text-amber-800 dark:text-amber-300">
+                Kontonummer {accountNumber} finns i BAS-standarden. Använd &quot;BAS-katalog&quot;-fliken för att aktivera standardkonton istället.
+              </p>
+            </div>
+          )}
+
+          <div className="grid grid-cols-2 gap-4">
+            <div className="space-y-2">
+              <Label>Kontonummer</Label>
+              <Input
+                value={accountNumber}
+                onChange={(e) => {
+                  const v = e.target.value.replace(/\D/g, '').slice(0, 4)
+                  setAccountNumber(v)
+                  if (v.length === 4) {
+                    const d = deriveAccountType(v)
+                    setNormalBalance(d.balance as 'debit' | 'credit')
+                  }
+                }}
+                placeholder="T.ex. 1935"
+                maxLength={4}
+                className="font-mono"
+              />
+            </div>
+            <div className="space-y-2">
+              <Label>Normal saldo</Label>
+              <Select value={normalBalance} onValueChange={(v) => setNormalBalance(v as 'debit' | 'credit')}>
+                <SelectTrigger>
+                  <SelectValue />
+                </SelectTrigger>
+                <SelectContent>
+                  <SelectItem value="debit">Debet</SelectItem>
+                  <SelectItem value="credit">Kredit</SelectItem>
+                </SelectContent>
+              </Select>
+            </div>
+          </div>
+
+          {derived && (
+            <p className="text-xs text-muted-foreground">
+              Auto-detekterad typ:{' '}
+              <span className="font-medium">
+                {derived.type === 'asset' ? 'Tillgång' : derived.type === 'liability' ? 'Skuld' : derived.type === 'equity' ? 'Eget kapital' : derived.type === 'revenue' ? 'Intäkt' : 'Kostnad'}
+              </span>
+            </p>
+          )}
+
+          <div className="space-y-2">
+            <Label>Kontonamn</Label>
+            <Input
+              value={accountName}
+              onChange={(e) => setAccountName(e.target.value)}
+              placeholder="T.ex. Sparkonto företag"
+            />
+          </div>
+
+          <div className="space-y-2">
+            <Label>Beskrivning <span className="text-muted-foreground">(valfritt)</span></Label>
+            <Textarea
+              value={description}
+              onChange={(e) => setDescription(e.target.value)}
+              placeholder="Kort beskrivning av kontots användning"
+              rows={2}
+            />
+          </div>
+
+          <div className="grid grid-cols-2 gap-4">
+            <div className="space-y-2">
+              <Label>Momskod <span className="text-muted-foreground">(valfritt)</span></Label>
+              <Input
+                value={defaultVatCode}
+                onChange={(e) => setDefaultVatCode(e.target.value)}
+                placeholder="T.ex. MP1"
+              />
+            </div>
+            <div className="space-y-2">
+              <Label>SRU-kod <span className="text-muted-foreground">(valfritt)</span></Label>
+              <Input
+                value={sruCode}
+                onChange={(e) => setSruCode(e.target.value)}
+                placeholder="T.ex. 7201"
+              />
+            </div>
+          </div>
+
+          {error && (
+            <p className="text-sm text-destructive">{error}</p>
+          )}
+        </div>
+
+        <DialogFooter>
+          <Button variant="outline" onClick={() => onOpenChange(false)}>
+            Avbryt
+          </Button>
+          <Button onClick={handleCreate} disabled={isSaving || accountNumber.length !== 4 || !accountName.trim()}>
+            {isSaving && <Loader2 className="mr-2 h-4 w-4 animate-spin" />}
+            Skapa konto
+          </Button>
+        </DialogFooter>
+      </DialogContent>
+    </Dialog>
+  )
+}
diff --git a/components/bookkeeping/ChartOfAccountsManager.tsx b/components/bookkeeping/ChartOfAccountsManager.tsx
new file mode 100644
index 00000000..ff12b7b4
--- /dev/null
+++ b/components/bookkeeping/ChartOfAccountsManager.tsx
@@ -0,0 +1,564 @@
+'use client'
+
+import { useState, useEffect, useCallback, useMemo } from 'react'
+import { Card, CardContent } from '@/components/ui/card'
+import { Badge } from '@/components/ui/badge'
+import { Button } from '@/components/ui/button'
+import { Input } from '@/components/ui/input'
+import { Switch } from '@/components/ui/switch'
+import { Tabs, TabsList, TabsTrigger } from '@/components/ui/tabs'
+import { useToast } from '@/components/ui/use-toast'
+import { AccountNumber } from '@/components/ui/account-number'
+import { AddAccountDialog } from './AddAccountDialog'
+import { EditAccountDialog } from './EditAccountDialog'
+import {
+  Search,
+  ChevronDown,
+  ChevronRight,
+  Plus,
+  Pencil,
+  Trash2,
+  Loader2,
+  CheckCircle2,
+  BookOpen,
+} from 'lucide-react'
+import type { BASAccount } from '@/types'
+import type { BASReferenceAccount } from '@/lib/bookkeeping/bas-reference'
+
+// ---------------------------------------------------------------------------
+// Types
+// ---------------------------------------------------------------------------
+
+interface ReferenceAccount extends BASReferenceAccount {
+  is_activated: boolean
+  is_active: boolean
+  is_system_account: boolean
+}
+
+// ---------------------------------------------------------------------------
+// Constants
+// ---------------------------------------------------------------------------
+
+const CLASS_LABELS: Record<number, string> = {
+  1: 'Tillgangar',
+  2: 'Eget kapital och skulder',
+  3: 'Rorelseintatker',
+  4: 'Varuinkop och material',
+  5: 'Ovriga externa kostnader',
+  6: 'Ovriga externa kostnader',
+  7: 'Personalkostnader och avskrivningar',
+  8: 'Finansiella poster och resultat',
+}
+
+const TYPE_LABELS: Record<string, string> = {
+  asset: 'Tillgang',
+  liability: 'Skuld',
+  equity: 'EK',
+  revenue: 'Intakt',
+  expense: 'Kostnad',
+}
+
+// ---------------------------------------------------------------------------
+// Component
+// ---------------------------------------------------------------------------
+
+export default function ChartOfAccountsManager() {
+  const { toast } = useToast()
+
+  // View state
+  const [view, setView] = useState<'my-accounts' | 'bas-catalog'>('my-accounts')
+  const [searchQuery, setSearchQuery] = useState('')
+  const [expandedClasses, setExpandedClasses] = useState<Set<number>>(new Set())
+
+  // Data state
+  const [accounts, setAccounts] = useState<BASAccount[]>([])
+  const [referenceAccounts, setReferenceAccounts] = useState<ReferenceAccount[]>([])
+  const [loading, setLoading] = useState(true)
+
+  // Dialog state
+  const [addDialogOpen, setAddDialogOpen] = useState(false)
+  const [editAccount, setEditAccount] = useState<BASAccount | null>(null)
+
+  // Action states
+  const [togglingAccount, setTogglingAccount] = useState<string | null>(null)
+  const [deletingAccount, setDeletingAccount] = useState<string | null>(null)
+  const [activatingAccounts, setActivatingAccounts] = useState<Set<string>>(new Set())
+
+  // -------------------------------------------
+  // Data fetching
+  // -------------------------------------------
+
+  const fetchAccounts = useCallback(async () => {
+    const res = await fetch('/api/bookkeeping/accounts')
+    const { data } = await res.json()
+    setAccounts(data || [])
+  }, [])
+
+  const fetchReference = useCallback(async () => {
+    const res = await fetch('/api/bookkeeping/accounts/reference')
+    const { data } = await res.json()
+    setReferenceAccounts(data || [])
+  }, [])
+
+  useEffect(() => {
+    async function load() {
+      setLoading(true)
+      await Promise.all([fetchAccounts(), fetchReference()])
+      setLoading(false)
+    }
+    load()
+  }, [fetchAccounts, fetchReference])
+
+  const refreshAll = useCallback(async () => {
+    await Promise.all([fetchAccounts(), fetchReference()])
+  }, [fetchAccounts, fetchReference])
+
+  // -------------------------------------------
+  // Actions
+  // -------------------------------------------
+
+  async function toggleActive(account: BASAccount) {
+    setTogglingAccount(account.account_number)
+    try {
+      const res = await fetch(`/api/bookkeeping/accounts/${account.account_number}`, {
+        method: 'PUT',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({ is_active: !account.is_active }),
+      })
+      if (!res.ok) throw new Error('Kunde inte uppdatera kontot')
+      await refreshAll()
+    } catch {
+      toast({ title: 'Fel', description: 'Kunde inte uppdatera kontot', variant: 'destructive' })
+    } finally {
+      setTogglingAccount(null)
+    }
+  }
+
+  async function deleteAccount(account: BASAccount) {
+    setDeletingAccount(account.account_number)
+    try {
+      const res = await fetch(`/api/bookkeeping/accounts/${account.account_number}`, {
+        method: 'DELETE',
+      })
+      if (!res.ok) {
+        const data = await res.json()
+        throw new Error(data.error || 'Kunde inte ta bort kontot')
+      }
+      toast({ title: 'Konto borttaget', description: `${account.account_number} ${account.account_name}` })
+      await refreshAll()
+    } catch (err) {
+      toast({
+        title: 'Fel',
+        description: err instanceof Error ? err.message : 'Kunde inte ta bort kontot',
+        variant: 'destructive',
+      })
+    } finally {
+      setDeletingAccount(null)
+    }
+  }
+
+  async function activateBASAccount(accountNumber: string) {
+    setActivatingAccounts((prev) => new Set(prev).add(accountNumber))
+    try {
+      const res = await fetch('/api/bookkeeping/accounts/activate', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({ account_numbers: [accountNumber] }),
+      })
+      if (!res.ok) throw new Error('Kunde inte aktivera kontot')
+      const { activated } = await res.json()
+      if (activated > 0) {
+        toast({ title: 'Konto aktiverat', description: `Konto ${accountNumber} har lagts till i din kontoplan` })
+      }
+      await refreshAll()
+    } catch {
+      toast({ title: 'Fel', description: 'Kunde inte aktivera kontot', variant: 'destructive' })
+    } finally {
+      setActivatingAccounts((prev) => {
+        const next = new Set(prev)
+        next.delete(accountNumber)
+        return next
+      })
+    }
+  }
+
+  // -------------------------------------------
+  // Toggle class expansion
+  // -------------------------------------------
+
+  function toggleClass(cls: number) {
+    setExpandedClasses((prev) => {
+      const next = new Set(prev)
+      if (next.has(cls)) {
+        next.delete(cls)
+      } else {
+        next.add(cls)
+      }
+      return next
+    })
+  }
+
+  // -------------------------------------------
+  // Filtered & grouped data
+  // -------------------------------------------
+
+  const filteredAccounts = useMemo(() => {
+    if (!searchQuery) return accounts
+    const q = searchQuery.toLowerCase()
+    return accounts.filter(
+      (a) => a.account_number.includes(q) || a.account_name.toLowerCase().includes(q)
+    )
+  }, [accounts, searchQuery])
+
+  const groupedAccounts = useMemo(() => {
+    const grouped: Record<number, BASAccount[]> = {}
+    for (const a of filteredAccounts) {
+      const cls = a.account_class
+      if (!grouped[cls]) grouped[cls] = []
+      grouped[cls].push(a)
+    }
+    return grouped
+  }, [filteredAccounts])
+
+  const filteredReference = useMemo(() => {
+    if (!searchQuery) return referenceAccounts
+    const q = searchQuery.toLowerCase()
+    return referenceAccounts.filter(
+      (a) => a.account_number.includes(q) || a.account_name.toLowerCase().includes(q)
+    )
+  }, [referenceAccounts, searchQuery])
+
+  const groupedReference = useMemo(() => {
+    const grouped: Record<number, ReferenceAccount[]> = {}
+    for (const a of filteredReference) {
+      const cls = a.account_class
+      if (!grouped[cls]) grouped[cls] = []
+      grouped[cls].push(a)
+    }
+    return grouped
+  }, [filteredReference])
+
+  // -------------------------------------------
+  // Render
+  // -------------------------------------------
+
+  if (loading) {
+    return (
+      <Card>
+        <CardContent className="p-8 text-center text-muted-foreground">
+          <Loader2 className="h-5 w-5 animate-spin mx-auto mb-2" />
+          Laddar kontoplan...
+        </CardContent>
+      </Card>
+    )
+  }
+
+  return (
+    <div className="space-y-4">
+      {/* Header controls */}
+      <div className="flex flex-col gap-3 sm:flex-row sm:items-center sm:justify-between">
+        <Tabs
+          value={view}
+          onValueChange={(v) => {
+            setView(v as 'my-accounts' | 'bas-catalog')
+            setExpandedClasses(new Set())
+          }}
+        >
+          <TabsList>
+            <TabsTrigger value="my-accounts">
+              Mina konton
+              <Badge variant="secondary" className="ml-1.5 text-xs">
+                {accounts.length}
+              </Badge>
+            </TabsTrigger>
+            <TabsTrigger value="bas-catalog">
+              <BookOpen className="mr-1.5 h-3.5 w-3.5" />
+              BAS-katalog
+            </TabsTrigger>
+          </TabsList>
+        </Tabs>
+
+        {view === 'my-accounts' && (
+          <Button size="sm" onClick={() => setAddDialogOpen(true)}>
+            <Plus className="mr-1.5 h-3.5 w-3.5" />
+            Eget konto
+          </Button>
+        )}
+      </div>
+
+      {/* Search */}
+      <div className="relative">
+        <Search className="absolute left-3 top-1/2 -translate-y-1/2 h-4 w-4 text-muted-foreground" />
+        <Input
+          placeholder="Sok konto (nummer eller namn)..."
+          value={searchQuery}
+          onChange={(e) => setSearchQuery(e.target.value)}
+          className="pl-9"
+        />
+      </div>
+
+      {/* My Accounts view */}
+      {view === 'my-accounts' && (
+        <div className="space-y-2">
+          {Object.entries(groupedAccounts)
+            .sort(([a], [b]) => Number(a) - Number(b))
+            .map(([cls, classAccounts]) => {
+              const classNum = Number(cls)
+              const isExpanded = expandedClasses.has(classNum) || !!searchQuery
+              const activeCount = classAccounts.filter((a) => a.is_active).length
+
+              return (
+                <Card key={cls}>
+                  <button
+                    onClick={() => toggleClass(classNum)}
+                    className="w-full flex items-center justify-between p-4 hover:bg-muted/50 transition-colors"
+                  >
+                    <div className="flex items-center gap-3">
+                      {isExpanded ? (
+                        <ChevronDown className="h-4 w-4 shrink-0" />
+                      ) : (
+                        <ChevronRight className="h-4 w-4 shrink-0" />
+                      )}
+                      <span className="font-semibold text-left">
+                        Klass {cls}: {CLASS_LABELS[classNum] || ''}
+                      </span>
+                      <Badge variant="secondary" className="text-xs">
+                        {activeCount}/{classAccounts.length}
+                      </Badge>
+                    </div>
+                  </button>
+
+                  {isExpanded && (
+                    <CardContent className="pt-0 pb-4">
+                      <table className="w-full text-sm">
+                        <thead>
+                          <tr className="border-b text-left text-muted-foreground">
+                            <th className="py-2 w-24">Konto</th>
+                            <th className="py-2">Namn</th>
+                            <th className="py-2 w-20 text-center">SRU</th>
+                            <th className="py-2 w-24 text-center">Typ</th>
+                            <th className="py-2 w-16 text-center">Aktiv</th>
+                            <th className="py-2 w-20 text-right"></th>
+                          </tr>
+                        </thead>
+                        <tbody>
+                          {classAccounts.map((account) => (
+                            <tr
+                              key={account.id}
+                              className={`border-b last:border-0 transition-opacity ${
+                                !account.is_active ? 'opacity-50' : ''
+                              }`}
+                            >
+                              <td className="py-2">
+                                <AccountNumber number={account.account_number} name={account.account_name} />
+                              </td>
+                              <td className="py-2">
+                                <span className="flex items-center gap-1.5">
+                                  {account.account_name}
+                                  {account.is_system_account && (
+                                    <Badge variant="outline" className="text-[10px] px-1 py-0">
+                                      System
+                                    </Badge>
+                                  )}
+                                </span>
+                              </td>
+                              <td className="py-2 text-center">
+                                <span className="text-xs font-mono text-muted-foreground">
+                                  {account.sru_code || '\u2014'}
+                                </span>
+                              </td>
+                              <td className="py-2 text-center">
+                                <Badge variant="outline" className="text-xs">
+                                  {TYPE_LABELS[account.account_type] || account.account_type}
+                                </Badge>
+                              </td>
+                              <td className="py-2 text-center">
+                                <Switch
+                                  checked={account.is_active}
+                                  onCheckedChange={() => toggleActive(account)}
+                                  disabled={togglingAccount === account.account_number}
+                                  className="scale-75"
+                                />
+                              </td>
+                              <td className="py-2 text-right">
+                                <div className="flex items-center justify-end gap-1">
+                                  <Button
+                                    variant="ghost"
+                                    size="icon"
+                                    className="h-7 w-7"
+                                    onClick={() => setEditAccount(account)}
+                                  >
+                                    <Pencil className="h-3.5 w-3.5" />
+                                  </Button>
+                                  {!account.is_system_account && (
+                                    <Button
+                                      variant="ghost"
+                                      size="icon"
+                                      className="h-7 w-7 text-destructive hover:text-destructive"
+                                      onClick={() => deleteAccount(account)}
+                                      disabled={deletingAccount === account.account_number}
+                                    >
+                                      {deletingAccount === account.account_number ? (
+                                        <Loader2 className="h-3.5 w-3.5 animate-spin" />
+                                      ) : (
+                                        <Trash2 className="h-3.5 w-3.5" />
+                                      )}
+                                    </Button>
+                                  )}
+                                </div>
+                              </td>
+                            </tr>
+                          ))}
+                        </tbody>
+                      </table>
+                    </CardContent>
+                  )}
+                </Card>
+              )
+            })}
+
+          {filteredAccounts.length === 0 && (
+            <Card>
+              <CardContent className="p-8 text-center text-muted-foreground">
+                {searchQuery ? 'Inga konton matchar sokningen' : 'Inga konton i kontoplanen'}
+              </CardContent>
+            </Card>
+          )}
+        </div>
+      )}
+
+      {/* BAS Catalog view */}
+      {view === 'bas-catalog' && (
+        <div className="space-y-2">
+          {Object.entries(groupedReference)
+            .sort(([a], [b]) => Number(a) - Number(b))
+            .map(([cls, classAccounts]) => {
+              const classNum = Number(cls)
+              const isExpanded = expandedClasses.has(classNum) || !!searchQuery
+              const activatedCount = classAccounts.filter((a) => a.is_activated).length
+
+              return (
+                <Card key={cls}>
+                  <button
+                    onClick={() => toggleClass(classNum)}
+                    className="w-full flex items-center justify-between p-4 hover:bg-muted/50 transition-colors"
+                  >
+                    <div className="flex items-center gap-3">
+                      {isExpanded ? (
+                        <ChevronDown className="h-4 w-4 shrink-0" />
+                      ) : (
+                        <ChevronRight className="h-4 w-4 shrink-0" />
+                      )}
+                      <span className="font-semibold text-left">
+                        Klass {cls}: {CLASS_LABELS[classNum] || ''}
+                      </span>
+                      <Badge variant="secondary" className="text-xs">
+                        {activatedCount}/{classAccounts.length} aktiva
+                      </Badge>
+                    </div>
+                  </button>
+
+                  {isExpanded && (
+                    <CardContent className="pt-0 pb-4">
+                      <table className="w-full text-sm">
+                        <thead>
+                          <tr className="border-b text-left text-muted-foreground">
+                            <th className="py-2 w-24">Konto</th>
+                            <th className="py-2">Namn</th>
+                            <th className="py-2 w-20 text-center">SRU</th>
+                            <th className="py-2 w-24 text-center">Typ</th>
+                            <th className="py-2 w-28 text-right">Status</th>
+                          </tr>
+                        </thead>
+                        <tbody>
+                          {classAccounts.map((account) => (
+                            <tr
+                              key={account.account_number}
+                              className={`border-b last:border-0 ${
+                                account.is_activated ? 'bg-muted/30' : ''
+                              }`}
+                            >
+                              <td className="py-2">
+                                <AccountNumber number={account.account_number} name={account.account_name} />
+                              </td>
+                              <td className="py-2">
+                                <div>
+                                  <span>{account.account_name}</span>
+                                  {account.description && (
+                                    <p className="text-xs text-muted-foreground mt-0.5 line-clamp-1">
+                                      {account.description}
+                                    </p>
+                                  )}
+                                </div>
+                              </td>
+                              <td className="py-2 text-center">
+                                <span className="text-xs font-mono text-muted-foreground">
+                                  {account.sru_code || '\u2014'}
+                                </span>
+                              </td>
+                              <td className="py-2 text-center">
+                                <Badge variant="outline" className="text-xs">
+                                  {TYPE_LABELS[account.account_type] || account.account_type}
+                                </Badge>
+                              </td>
+                              <td className="py-2 text-right">
+                                {account.is_activated ? (
+                                  <span className="inline-flex items-center gap-1 text-xs text-emerald-600 dark:text-emerald-400">
+                                    <CheckCircle2 className="h-3.5 w-3.5" />
+                                    Aktiverat
+                                  </span>
+                                ) : (
+                                  <Button
+                                    variant="outline"
+                                    size="sm"
+                                    className="h-7 text-xs"
+                                    onClick={() => activateBASAccount(account.account_number)}
+                                    disabled={activatingAccounts.has(account.account_number)}
+                                  >
+                                    {activatingAccounts.has(account.account_number) ? (
+                                      <Loader2 className="mr-1 h-3 w-3 animate-spin" />
+                                    ) : (
+                                      <Plus className="mr-1 h-3 w-3" />
+                                    )}
+                                    Lagg till
+                                  </Button>
+                                )}
+                              </td>
+                            </tr>
+                          ))}
+                        </tbody>
+                      </table>
+                    </CardContent>
+                  )}
+                </Card>
+              )
+            })}
+
+          {filteredReference.length === 0 && (
+            <Card>
+              <CardContent className="p-8 text-center text-muted-foreground">
+                Inga konton matchar sokningen
+              </CardContent>
+            </Card>
+          )}
+        </div>
+      )}
+
+      {/* Dialogs */}
+      <AddAccountDialog
+        open={addDialogOpen}
+        onOpenChange={setAddDialogOpen}
+        onCreated={refreshAll}
+      />
+
+      {editAccount && (
+        <EditAccountDialog
+          open={!!editAccount}
+          onOpenChange={(open) => { if (!open) setEditAccount(null) }}
+          account={editAccount}
+          onSaved={refreshAll}
+        />
+      )}
+    </div>
+  )
+}
diff --git a/components/bookkeeping/DocumentUploadZone.tsx b/components/bookkeeping/DocumentUploadZone.tsx
index c6e52b8b..2ed48d11 100644
--- a/components/bookkeeping/DocumentUploadZone.tsx
+++ b/components/bookkeeping/DocumentUploadZone.tsx
@@ -222,9 +222,14 @@ export default function DocumentUploadZone({
                 </Badge>
               )}
               {file.status === 'error' && (
-                <Badge variant="destructive" className="text-xs px-1.5 py-0" title={file.error}>
-                  Fel
-                </Badge>
+                <>
+                  <Badge variant="destructive" className="text-xs px-1.5 py-0">
+                    Fel
+                  </Badge>
+                  {file.error && (
+                    <span className="text-xs text-destructive">{file.error}</span>
+                  )}
+                </>
               )}
 
               <Button
diff --git a/components/bookkeeping/EditAccountDialog.tsx b/components/bookkeeping/EditAccountDialog.tsx
new file mode 100644
index 00000000..f48fee9e
--- /dev/null
+++ b/components/bookkeeping/EditAccountDialog.tsx
@@ -0,0 +1,139 @@
+'use client'
+
+import { useState } from 'react'
+import {
+  Dialog,
+  DialogContent,
+  DialogHeader,
+  DialogTitle,
+  DialogFooter,
+} from '@/components/ui/dialog'
+import { Button } from '@/components/ui/button'
+import { Input } from '@/components/ui/input'
+import { Label } from '@/components/ui/label'
+import { Textarea } from '@/components/ui/textarea'
+import { Switch } from '@/components/ui/switch'
+import { Loader2 } from 'lucide-react'
+import type { BASAccount } from '@/types'
+
+interface EditAccountDialogProps {
+  open: boolean
+  onOpenChange: (open: boolean) => void
+  account: BASAccount
+  onSaved: () => void
+}
+
+export function EditAccountDialog({ open, onOpenChange, account, onSaved }: EditAccountDialogProps) {
+  const [accountName, setAccountName] = useState(account.account_name)
+  const [description, setDescription] = useState(account.description || '')
+  const [defaultVatCode, setDefaultVatCode] = useState(account.default_vat_code || '')
+  const [sruCode, setSruCode] = useState(account.sru_code || '')
+  const [isActive, setIsActive] = useState(account.is_active)
+  const [isSaving, setIsSaving] = useState(false)
+
+  async function handleSave() {
+    setIsSaving(true)
+    try {
+      const response = await fetch(`/api/bookkeeping/accounts/${account.account_number}`, {
+        method: 'PUT',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({
+          account_name: accountName,
+          description: description || null,
+          default_vat_code: defaultVatCode || null,
+          sru_code: sruCode || null,
+          is_active: isActive,
+        }),
+      })
+
+      if (!response.ok) {
+        const data = await response.json()
+        throw new Error(data.error || 'Kunde inte uppdatera kontot')
+      }
+
+      onSaved()
+      onOpenChange(false)
+    } catch {
+      // Error handled silently — toast is in parent
+    } finally {
+      setIsSaving(false)
+    }
+  }
+
+  return (
+    <Dialog open={open} onOpenChange={onOpenChange}>
+      <DialogContent>
+        <DialogHeader>
+          <DialogTitle>
+            Redigera konto {account.account_number}
+          </DialogTitle>
+        </DialogHeader>
+
+        <div className="space-y-4 py-2">
+          <div className="space-y-2">
+            <Label>Kontonamn</Label>
+            <Input
+              value={accountName}
+              onChange={(e) => setAccountName(e.target.value)}
+            />
+          </div>
+
+          <div className="space-y-2">
+            <Label>Beskrivning</Label>
+            <Textarea
+              value={description}
+              onChange={(e) => setDescription(e.target.value)}
+              placeholder="Kort beskrivning av kontots användning"
+              rows={2}
+            />
+          </div>
+
+          <div className="grid grid-cols-2 gap-4">
+            <div className="space-y-2">
+              <Label>Standard momskod</Label>
+              <Input
+                value={defaultVatCode}
+                onChange={(e) => setDefaultVatCode(e.target.value)}
+                placeholder="T.ex. MP1"
+              />
+            </div>
+            <div className="space-y-2">
+              <Label>SRU-kod</Label>
+              <Input
+                value={sruCode}
+                onChange={(e) => setSruCode(e.target.value)}
+                placeholder="T.ex. 7201"
+              />
+            </div>
+          </div>
+
+          <div className="flex items-center justify-between rounded-lg border p-3">
+            <div>
+              <p className="text-sm font-medium">Aktivt konto</p>
+              <p className="text-xs text-muted-foreground">
+                Inaktiva konton visas inte i bokföringsformulär
+              </p>
+            </div>
+            <Switch checked={isActive} onCheckedChange={setIsActive} />
+          </div>
+
+          {account.is_system_account && (
+            <p className="text-xs text-muted-foreground bg-muted rounded p-2">
+              Detta är ett systemkonto och kan inte tas bort.
+            </p>
+          )}
+        </div>
+
+        <DialogFooter>
+          <Button variant="outline" onClick={() => onOpenChange(false)}>
+            Avbryt
+          </Button>
+          <Button onClick={handleSave} disabled={isSaving || !accountName.trim()}>
+            {isSaving && <Loader2 className="mr-2 h-4 w-4 animate-spin" />}
+            Spara
+          </Button>
+        </DialogFooter>
+      </DialogContent>
+    </Dialog>
+  )
+}
diff --git a/components/bookkeeping/JournalEntryForm.tsx b/components/bookkeeping/JournalEntryForm.tsx
index 7e81e398..d8ac5e08 100644
--- a/components/bookkeeping/JournalEntryForm.tsx
+++ b/components/bookkeeping/JournalEntryForm.tsx
@@ -10,8 +10,9 @@ import { Plus, Trash2 } from 'lucide-react'
 import { ConfirmationDialog } from '@/components/ui/confirmation-dialog'
 import { JournalEntryReviewContent } from '@/components/bookkeeping/JournalEntryReviewContent'
 import DocumentUploadZone from '@/components/bookkeeping/DocumentUploadZone'
+import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
 import type { UploadedFile } from '@/components/bookkeeping/DocumentUploadZone'
-import type { CreateJournalEntryLineInput, FiscalPeriod } from '@/types'
+import type { CreateJournalEntryLineInput, FiscalPeriod, BASAccount } from '@/types'
 
 interface Props {
   onCreated?: () => void
@@ -37,11 +38,13 @@ export default function JournalEntryForm({ onCreated }: Props) {
   const [isSubmitting, setIsSubmitting] = useState(false)
   const [showReview, setShowReview] = useState(false)
   const [uploadedFiles, setUploadedFiles] = useState<UploadedFile[]>([])
+  const [accounts, setAccounts] = useState<BASAccount[]>([])
 
   const isUploading = uploadedFiles.some((f) => f.status === 'uploading')
 
   useEffect(() => {
     fetchPeriods()
+    fetchAccounts()
   }, [])
 
   async function fetchPeriods() {
@@ -53,6 +56,12 @@ export default function JournalEntryForm({ onCreated }: Props) {
     }
   }
 
+  async function fetchAccounts() {
+    const res = await fetch('/api/bookkeeping/accounts')
+    const { data } = await res.json()
+    setAccounts(data || [])
+  }
+
   const addLine = () => {
     setLines([
       ...lines,
@@ -211,12 +220,10 @@ export default function JournalEntryForm({ onCreated }: Props) {
               {lines.map((line, index) => (
                 <tr key={index} className="border-b">
                   <td className="py-1">
-                    <Input
+                    <AccountCombobox
                       value={line.account_number}
-                      onChange={(e) => updateLine(index, 'account_number', e.target.value)}
-                      placeholder="1930"
-                      className="font-mono h-8"
-                      maxLength={4}
+                      accounts={accounts}
+                      onChange={(num) => updateLine(index, 'account_number', num)}
                     />
                   </td>
                   <td className="py-1 px-1">
@@ -313,13 +320,20 @@ export default function JournalEntryForm({ onCreated }: Props) {
           </p>
         )}
 
-        <div className="flex justify-end">
+        <div className="flex flex-col items-end gap-1">
           <Button
             onClick={handleReview}
             disabled={!isBalanced || !description || !selectedPeriod || isSubmitting || isUploading}
           >
             Granska & skapa
           </Button>
+          {(!description || !selectedPeriod || isUploading) && (
+            <div className="text-xs text-muted-foreground space-y-0.5 text-right">
+              {!description && <p>Ange en beskrivning</p>}
+              {!selectedPeriod && <p>Välj en räkenskapsperiod</p>}
+              {isUploading && <p>Vänta tills filerna laddats upp</p>}
+            </div>
+          )}
         </div>
 
         <ConfirmationDialog
diff --git a/components/dashboard/DashboardContent.tsx b/components/dashboard/DashboardContent.tsx
index 7cb0c3bb..ce280b6c 100644
--- a/components/dashboard/DashboardContent.tsx
+++ b/components/dashboard/DashboardContent.tsx
@@ -138,7 +138,7 @@ export default function DashboardContent({ firstName, settings, summary, onboard
                 <div>
                   <p className="font-medium text-sm">Transaktioner</p>
                   <p className="text-xs text-muted-foreground mt-0.5">
-                    {summary.uncategorizedCount} okategoriserade
+                    {summary.uncategorizedCount} obokförda
                   </p>
                 </div>
               </div>
@@ -184,7 +184,7 @@ export default function DashboardContent({ firstName, settings, summary, onboard
     { href: '/invoices/new', icon: Receipt, label: 'Ny faktura', desc: 'Skapa och skicka', accent: true },
     { href: '/receipts/scan', icon: Camera, label: 'Skanna kvitto', desc: 'Fotografera & spara' },
     { href: '/customers', icon: Users, label: 'Ny kund', desc: 'Lägg till kunduppgifter' },
-    { href: '/transactions', icon: ArrowLeftRight, label: 'Transaktioner', desc: 'Kategorisera' },
+    { href: '/transactions', icon: ArrowLeftRight, label: 'Transaktioner', desc: 'Bokför' },
   ]
 
   return (
@@ -220,7 +220,7 @@ export default function DashboardContent({ firstName, settings, summary, onboard
           todoItems.push({ label: 'förfallna fakturor', href: '/invoices?status=unpaid', count: summary.overdueInvoicesCount, variant: 'destructive' })
         }
         if (summary.uncategorizedCount > 0) {
-          todoItems.push({ label: 'okategoriserade', href: '/transactions', count: summary.uncategorizedCount, variant: 'warning' })
+          todoItems.push({ label: 'obokförda', href: '/transactions', count: summary.uncategorizedCount, variant: 'warning' })
         }
         if (summary.receiptQueue && summary.receiptQueue.pending_review_count > 0) {
           todoItems.push({ label: 'kvitton att granska', href: '/receipts', count: summary.receiptQueue.pending_review_count, variant: 'default' })
@@ -465,7 +465,7 @@ export default function DashboardContent({ firstName, settings, summary, onboard
                   <ArrowLeftRight className="h-4 w-4 text-warning-foreground flex-shrink-0 mt-0.5" />
                   <div className="flex-1 min-w-0">
                     <p className="font-medium text-sm">
-                      {summary.uncategorizedCount} okategoriserade transaktioner
+                      {summary.uncategorizedCount} obokförda transaktioner
                     </p>
                     <p className="text-xs text-muted-foreground mt-0.5">
                       {summary.uncategorizedIncome > 0 && (
diff --git a/components/import/AccountMappingStep.tsx b/components/import/AccountMappingStep.tsx
index c5a96f14..dea50c2f 100644
--- a/components/import/AccountMappingStep.tsx
+++ b/components/import/AccountMappingStep.tsx
@@ -30,6 +30,7 @@ import {
 } from 'lucide-react'
 import type { AccountMapping } from '@/lib/import/types'
 import type { BASAccount } from '@/types'
+import { getAccountClassName } from '@/lib/bookkeeping/account-descriptions'
 
 interface AccountMappingStepProps {
   mappings: AccountMapping[]
@@ -352,25 +353,3 @@ function ConfidenceBadge({
   return <Badge variant="outline">Osäker</Badge>
 }
 
-function getAccountClassName(accountClass: number): string {
-  switch (accountClass) {
-    case 1:
-      return '1xxx - Tillgångar'
-    case 2:
-      return '2xxx - Eget kapital & Skulder'
-    case 3:
-      return '3xxx - Intäkter'
-    case 4:
-      return '4xxx - Varuinköp'
-    case 5:
-      return '5xxx - Externa kostnader'
-    case 6:
-      return '6xxx - Övriga externa kostnader'
-    case 7:
-      return '7xxx - Personal'
-    case 8:
-      return '8xxx - Finansiella poster'
-    default:
-      return `${accountClass}xxx - Övrigt`
-  }
-}
diff --git a/components/import/BankFileConfirmStep.tsx b/components/import/BankFileConfirmStep.tsx
index 32cf6555..af27a63f 100644
--- a/components/import/BankFileConfirmStep.tsx
+++ b/components/import/BankFileConfirmStep.tsx
@@ -126,7 +126,7 @@ export default function BankFileConfirmStep({
               />
               <div>
                 <Label htmlFor="auto-categorize" className="text-sm font-medium cursor-pointer">
-                  Auto-kategorisera kända transaktioner
+                  Auto-bokför kända transaktioner
                 </Label>
                 <p className="text-xs text-muted-foreground">
                   Skapar automatiskt bokföringsposter för transaktioner med hög konfidens
@@ -139,8 +139,8 @@ export default function BankFileConfirmStep({
           <div className="flex gap-3 p-3 bg-yellow-50 dark:bg-yellow-950/20 border border-yellow-200 dark:border-yellow-800 rounded-lg">
             <AlertTriangle className="h-4 w-4 text-yellow-600 flex-shrink-0 mt-0.5" />
             <p className="text-sm text-muted-foreground">
-              Importerade transaktioner som inte automatiskt kategoriseras visas som
-              &quot;okategoriserade&quot; på transaktionssidan. Du kan kategorisera dem manuellt
+              Importerade transaktioner som inte automatiskt bokförs visas som
+              &quot;obokförda&quot; på transaktionssidan. Du kan bokföra dem manuellt
               efteråt.
             </p>
           </div>
diff --git a/components/import/BankFilePreviewStep.tsx b/components/import/BankFilePreviewStep.tsx
index 08537780..a6c030ff 100644
--- a/components/import/BankFilePreviewStep.tsx
+++ b/components/import/BankFilePreviewStep.tsx
@@ -200,6 +200,23 @@ export default function BankFilePreviewStep({
         </CardContent>
       </Card>
 
+      {/* Error blocking continuation */}
+      {hasIssues && (
+        <Card className="border-destructive">
+          <CardContent className="pt-6">
+            <div className="flex gap-3">
+              <AlertTriangle className="h-5 w-5 text-destructive flex-shrink-0 mt-0.5" />
+              <div>
+                <p className="font-medium text-destructive">Filen innehåller fel som förhindrar import</p>
+                <p className="text-sm text-muted-foreground mt-1">
+                  Kontrollera felet ovan och försök ladda upp en korrigerad fil.
+                </p>
+              </div>
+            </div>
+          </CardContent>
+        </Card>
+      )}
+
       {/* Navigation */}
       <div className="flex justify-between">
         <Button variant="outline" onClick={onBack}>
diff --git a/components/import/BankFileResultStep.tsx b/components/import/BankFileResultStep.tsx
index 84dff68b..27e8a8ba 100644
--- a/components/import/BankFileResultStep.tsx
+++ b/components/import/BankFileResultStep.tsx
@@ -79,7 +79,7 @@ export default function BankFileResultStep({
           <CardContent className="pt-6">
             <div className="flex items-center gap-2 text-muted-foreground mb-1">
               <Sparkles className="h-4 w-4" />
-              <span className="text-sm">Auto-kategoriserade</span>
+              <span className="text-sm">Auto-bokförda</span>
             </div>
             <p className="text-2xl font-bold">{result.auto_categorized}</p>
           </CardContent>
@@ -108,11 +108,11 @@ export default function BankFileResultStep({
                 1
               </div>
               <div>
-                <p className="font-medium">Granska okategoriserade transaktioner</p>
+                <p className="font-medium">Granska obokförda transaktioner</p>
                 <p className="text-sm text-muted-foreground">
                   {result.imported - result.auto_categorized > 0
-                    ? `${result.imported - result.auto_categorized} transaktioner behöver kategoriseras manuellt.`
-                    : 'Alla transaktioner kategoriserades automatiskt.'}
+                    ? `${result.imported - result.auto_categorized} transaktioner behöver bokföras manuellt.`
+                    : 'Alla transaktioner bokfördes automatiskt.'}
                 </p>
               </div>
             </div>
diff --git a/components/import/ImportResultStep.tsx b/components/import/ImportResultStep.tsx
index 8116b4d8..c926e1f9 100644
--- a/components/import/ImportResultStep.tsx
+++ b/components/import/ImportResultStep.tsx
@@ -67,13 +67,13 @@ export default function ImportResultStep({ result, onNewImport }: ImportResultSt
               <div className="flex items-center gap-2 text-muted-foreground mb-1">
                 <span className="text-sm">Räkenskapsår</span>
               </div>
-              <p className="text-2xl font-bold">
+              <div className="text-2xl font-bold">
                 {result.fiscalPeriodId ? (
                   <Badge variant="default" className="bg-success">Skapat</Badge>
                 ) : (
                   <Badge variant="secondary">Befintligt</Badge>
                 )}
-              </p>
+              </div>
             </CardContent>
           </Card>
 
@@ -82,13 +82,13 @@ export default function ImportResultStep({ result, onNewImport }: ImportResultSt
               <div className="flex items-center gap-2 text-muted-foreground mb-1">
                 <span className="text-sm">Ingående balanser</span>
               </div>
-              <p className="text-2xl font-bold">
+              <div className="text-2xl font-bold">
                 {result.openingBalanceEntryId ? (
                   <Badge variant="default" className="bg-success">Importerade</Badge>
                 ) : (
                   <Badge variant="secondary">Inga</Badge>
                 )}
-              </p>
+              </div>
             </CardContent>
           </Card>
         </div>
diff --git a/components/invoices/InvoiceReviewContent.tsx b/components/invoices/InvoiceReviewContent.tsx
index 7da82d14..ea743db6 100644
--- a/components/invoices/InvoiceReviewContent.tsx
+++ b/components/invoices/InvoiceReviewContent.tsx
@@ -11,6 +11,7 @@ interface ReviewItem {
   quantity: number
   unit: string
   unit_price: number
+  vat_rate?: number
 }
 
 interface InvoiceReviewContentProps {
@@ -51,6 +52,24 @@ export function InvoiceReviewContent({
     non_eu_business: 'Utanför EU',
   }
 
+  // Check if items have mixed VAT rates
+  const hasPerLineVat = items.some((item) => item.vat_rate !== undefined)
+  const uniqueRates = hasPerLineVat
+    ? new Set(items.map((item) => item.vat_rate ?? vatRate))
+    : new Set([vatRate])
+  const showVatColumn = hasPerLineVat && uniqueRates.size > 1
+
+  // Calculate per-rate VAT breakdown
+  const vatByRate = new Map<number, number>()
+  if (hasPerLineVat) {
+    for (const item of items) {
+      const rate = item.vat_rate ?? vatRate
+      const lineTotal = item.quantity * item.unit_price
+      const lineVat = Math.round(lineTotal * rate / 100 * 100) / 100
+      vatByRate.set(rate, (vatByRate.get(rate) || 0) + lineVat)
+    }
+  }
+
   return (
     <div className="space-y-4">
       {/* Customer info */}
@@ -89,6 +108,7 @@ export function InvoiceReviewContent({
             <th className="py-2 w-16 text-right">Antal</th>
             <th className="py-2 w-16 text-center">Enhet</th>
             <th className="py-2 w-24 text-right">À-pris</th>
+            {showVatColumn && <th className="py-2 w-16 text-right">Moms</th>}
             <th className="py-2 w-28 text-right">Belopp</th>
           </tr>
         </thead>
@@ -99,6 +119,9 @@ export function InvoiceReviewContent({
               <td className="py-2 text-right">{item.quantity}</td>
               <td className="py-2 text-center">{item.unit}</td>
               <td className="py-2 text-right">{formatCurrency(item.unit_price, currency)}</td>
+              {showVatColumn && (
+                <td className="py-2 text-right">{item.vat_rate ?? vatRate}%</td>
+              )}
               <td className="py-2 text-right">
                 {formatCurrency(item.quantity * item.unit_price, currency)}
               </td>
@@ -113,10 +136,23 @@ export function InvoiceReviewContent({
           <span className="text-muted-foreground">Delsumma</span>
           <span>{formatCurrency(subtotal, currency)}</span>
         </div>
-        <div className="flex justify-between">
-          <span className="text-muted-foreground">Moms ({vatRate}%)</span>
-          <span>{formatCurrency(vatAmount, currency)}</span>
-        </div>
+        {vatByRate.size > 1 ? (
+          // Per-rate breakdown
+          Array.from(vatByRate.entries())
+            .filter(([, vat]) => vat > 0)
+            .sort(([a], [b]) => b - a)
+            .map(([rate, vat]) => (
+              <div key={rate} className="flex justify-between">
+                <span className="text-muted-foreground">Moms {rate}%</span>
+                <span>{formatCurrency(vat, currency)}</span>
+              </div>
+            ))
+        ) : (
+          <div className="flex justify-between">
+            <span className="text-muted-foreground">Moms ({vatRate}%)</span>
+            <span>{formatCurrency(vatAmount, currency)}</span>
+          </div>
+        )}
         <Separator />
         <div className="flex justify-between font-bold text-2xl">
           <span>Totalt</span>
diff --git a/components/onboarding/Step3TaxRegistration.tsx b/components/onboarding/Step3TaxRegistration.tsx
index c728a6f1..e1882faf 100644
--- a/components/onboarding/Step3TaxRegistration.tsx
+++ b/components/onboarding/Step3TaxRegistration.tsx
@@ -1,5 +1,6 @@
 'use client'
 
+import { useState, useMemo } from 'react'
 import { useForm, Controller } from 'react-hook-form'
 import { zodResolver } from '@hookform/resolvers/zod'
 import { z } from 'zod'
@@ -10,47 +11,130 @@ import { Label } from '@/components/ui/label'
 import { Checkbox } from '@/components/ui/checkbox'
 import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
 import { InfoTooltip } from '@/components/ui/info-tooltip'
-import { Loader2, ArrowRight, ArrowLeft } from 'lucide-react'
-import type { MomsPeriod } from '@/types'
+import { Loader2, ArrowRight, ArrowLeft, Check } from 'lucide-react'
+import { cn } from '@/lib/utils'
+import type { MomsPeriod, EntityType } from '@/types'
 
 const schema = z.object({
   f_skatt: z.boolean(),
-  fiscal_year_start_month: z.number().min(1).max(12),
+  is_first_fiscal_year: z.boolean(),
+  // First year fields (conditional)
+  first_year_start: z.string().optional(),
+  first_year_end: z.string().optional(),
+  // Ongoing year field (conditional)
+  fiscal_year_end_month: z.number().min(1).max(12).optional(),
+  // Existing fields
   vat_registered: z.boolean(),
   vat_number: z.string().optional(),
   moms_period: z.enum(['monthly', 'quarterly', 'yearly']).optional(),
+  accounting_method: z.enum(['accrual', 'cash']),
 })
 
 type FormData = z.infer<typeof schema>
 
+// Output type passed to onNext — includes computed fiscal_year_start_month
+interface Step3Output {
+  f_skatt: boolean
+  fiscal_year_start_month: number
+  is_first_fiscal_year: boolean
+  first_year_start?: string
+  first_year_end?: string
+  vat_registered: boolean
+  vat_number?: string
+  moms_period?: MomsPeriod
+  accounting_method: 'accrual' | 'cash'
+}
+
 interface Step3Props {
-  initialData: Partial<FormData>
-  onNext: (data: FormData) => void
+  initialData: Partial<Step3Output>
+  entityType?: EntityType
+  onNext: (data: Step3Output) => void
   onBack: () => void
   isSaving: boolean
 }
 
-const months = [
-  { value: 1, label: 'Januari' },
-  { value: 2, label: 'Februari' },
-  { value: 3, label: 'Mars' },
-  { value: 4, label: 'April' },
-  { value: 5, label: 'Maj' },
-  { value: 6, label: 'Juni' },
-  { value: 7, label: 'Juli' },
-  { value: 8, label: 'Augusti' },
-  { value: 9, label: 'September' },
-  { value: 10, label: 'Oktober' },
-  { value: 11, label: 'November' },
-  { value: 12, label: 'December' },
+const monthNames = [
+  'Januari', 'Februari', 'Mars', 'April', 'Maj', 'Juni',
+  'Juli', 'Augusti', 'September', 'Oktober', 'November', 'December',
 ]
 
+/**
+ * Get the last day of a given month (1-indexed).
+ */
+function lastDayOfMonth(year: number, month: number): number {
+  return new Date(year, month, 0).getDate()
+}
+
+/**
+ * Compute valid first-year end dates for enskild firma.
+ * EF must use calendar year, so end is always Dec 31.
+ */
+function getEFFirstYearEndDates(startYear: number, startMonth: number): { label: string; value: string }[] {
+  // EF always ends Dec 31 of either same year or (if start is Jan) same year
+  // If start is late in the year, only option is Dec 31 same year
+  // Periods cannot exceed 18 months
+  const options: { label: string; value: string }[] = []
+
+  // Option 1: Dec 31 of same year (if startMonth <= 12)
+  const months1 = 12 - startMonth + 1
+  if (months1 >= 1 && months1 <= 18) {
+    const endDate = `${startYear}-12-31`
+    options.push({
+      label: `31 december ${startYear} (${months1} mån)`,
+      value: endDate,
+    })
+  }
+
+  // Option 2: Dec 31 of next year (if that gives <= 18 months)
+  const months2 = months1 + 12
+  if (months2 >= 1 && months2 <= 18 && startMonth > 6) {
+    // Only makes sense if start month > June (otherwise > 18 months)
+    const endDate = `${startYear + 1}-12-31`
+    options.push({
+      label: `31 december ${startYear + 1} (${months2} mån)`,
+      value: endDate,
+    })
+  }
+
+  return options
+}
+
+/**
+ * Compute valid first-year end dates for aktiebolag given a chosen end month.
+ * Returns one or two options (ending in the nearest years that give 1-18 months).
+ */
+function getABFirstYearEndDates(
+  startYear: number,
+  startMonth: number,
+  endMonth: number
+): { label: string; value: string }[] {
+  const options: { label: string; value: string }[] = []
+
+  // Try ending in the same year or next year
+  for (const endYear of [startYear, startYear + 1, startYear + 2]) {
+    const months = (endYear - startYear) * 12 + (endMonth - startMonth) + 1
+    if (months >= 1 && months <= 18) {
+      const day = lastDayOfMonth(endYear, endMonth)
+      const endDate = `${endYear}-${String(endMonth).padStart(2, '0')}-${String(day).padStart(2, '0')}`
+      options.push({
+        label: `${day} ${monthNames[endMonth - 1].toLowerCase()} ${endYear} (${months} mån)`,
+        value: endDate,
+      })
+    }
+  }
+
+  return options
+}
+
 export default function Step3TaxRegistration({
   initialData,
+  entityType,
   onNext,
   onBack,
   isSaving,
 }: Step3Props) {
+  const isEF = entityType === 'enskild_firma'
+
   const {
     register,
     handleSubmit,
@@ -61,14 +145,84 @@ export default function Step3TaxRegistration({
     resolver: zodResolver(schema),
     defaultValues: {
       f_skatt: initialData.f_skatt ?? true,
-      fiscal_year_start_month: initialData.fiscal_year_start_month ?? 1,
+      is_first_fiscal_year: initialData.is_first_fiscal_year ?? false,
+      first_year_start: initialData.first_year_start || '',
+      first_year_end: initialData.first_year_end || '',
+      fiscal_year_end_month: initialData.fiscal_year_start_month
+        ? (initialData.fiscal_year_start_month === 1 ? 12 : initialData.fiscal_year_start_month - 1)
+        : 12,
       vat_registered: initialData.vat_registered ?? false,
       vat_number: initialData.vat_number || '',
       moms_period: initialData.moms_period,
+      accounting_method: initialData.accounting_method ?? 'accrual',
     },
   })
 
   const vatRegistered = watch('vat_registered')
+  const isFirstYear = watch('is_first_fiscal_year')
+  const firstYearStart = watch('first_year_start')
+  const firstYearEnd = watch('first_year_end')
+  const fiscalYearEndMonth = watch('fiscal_year_end_month')
+
+  // State for AB first-year end month selector
+  const [abEndMonth, setAbEndMonth] = useState<number>(
+    initialData.first_year_end
+      ? new Date(initialData.first_year_end).getMonth() + 1
+      : 12
+  )
+
+  // Parse first year start for date computations
+  const parsedStart = useMemo(() => {
+    if (!firstYearStart) return null
+    const d = new Date(firstYearStart)
+    if (isNaN(d.getTime())) return null
+    return { year: d.getFullYear(), month: d.getMonth() + 1 }
+  }, [firstYearStart])
+
+  // Compute end date options for first year
+  const firstYearEndOptions = useMemo(() => {
+    if (!parsedStart) return []
+    if (isEF) {
+      return getEFFirstYearEndDates(parsedStart.year, parsedStart.month)
+    }
+    return getABFirstYearEndDates(parsedStart.year, parsedStart.month, abEndMonth)
+  }, [parsedStart, isEF, abEndMonth])
+
+  const onSubmit = (data: FormData) => {
+    let fiscalYearStartMonth: number
+    let firstStart: string | undefined
+    let firstEnd: string | undefined
+
+    if (data.is_first_fiscal_year && data.first_year_start && data.first_year_end) {
+      // Derive start month from end date
+      const endDate = new Date(data.first_year_end)
+      const endMonth = endDate.getMonth() + 1
+      fiscalYearStartMonth = endMonth === 12 ? 1 : endMonth + 1
+      firstStart = data.first_year_start
+      firstEnd = data.first_year_end
+    } else if (isEF) {
+      // EF must always be calendar year
+      fiscalYearStartMonth = 1
+    } else {
+      // AB ongoing: derive from end month
+      const endMonth = data.fiscal_year_end_month || 12
+      fiscalYearStartMonth = endMonth === 12 ? 1 : endMonth + 1
+    }
+
+    const output: Step3Output = {
+      f_skatt: data.f_skatt,
+      fiscal_year_start_month: fiscalYearStartMonth,
+      is_first_fiscal_year: data.is_first_fiscal_year,
+      ...(firstStart && { first_year_start: firstStart }),
+      ...(firstEnd && { first_year_end: firstEnd }),
+      vat_registered: data.vat_registered,
+      vat_number: data.vat_number,
+      moms_period: data.moms_period,
+      accounting_method: data.accounting_method,
+    }
+
+    onNext(output)
+  }
 
   return (
     <div className="space-y-6">
@@ -87,7 +241,7 @@ export default function Step3TaxRegistration({
           </CardDescription>
         </CardHeader>
         <CardContent>
-          <form onSubmit={handleSubmit(onNext)} className="space-y-6">
+          <form onSubmit={handleSubmit(onSubmit)} className="space-y-6">
             {/* F-skatt */}
             <div className="flex items-start space-x-3">
               <Controller
@@ -122,33 +276,198 @@ export default function Step3TaxRegistration({
               </div>
             </div>
 
-            {/* Fiscal year */}
-            <div className="space-y-2">
-              <Label>Räkenskapsår börjar</Label>
+            {/* Fiscal year section */}
+            <div className="pt-4 border-t space-y-4">
+              <InfoTooltip
+                content={
+                  <div className="space-y-2">
+                    <p className="font-medium">Räkenskapsår</p>
+                    <p>Ditt räkenskapsår bestämmer vilken period du bokför för. De flesta har kalenderår (jan-dec).</p>
+                    {isEF && (
+                      <p className="text-xs text-muted-foreground">Enskild firma måste använda kalenderår enligt BFL 3 kap.</p>
+                    )}
+                  </div>
+                }
+                side="right"
+              >
+                <Label className="text-base font-medium">Vilket räkenskapsår bokför du för?</Label>
+              </InfoTooltip>
+
+              {/* Toggle: First year vs Ongoing */}
               <Controller
-                name="fiscal_year_start_month"
+                name="is_first_fiscal_year"
                 control={control}
                 render={({ field }) => (
-                  <Select
-                    value={field.value?.toString()}
-                    onValueChange={(value) => field.onChange(parseInt(value))}
-                  >
-                    <SelectTrigger>
-                      <SelectValue placeholder="Välj månad" />
-                    </SelectTrigger>
-                    <SelectContent>
-                      {months.map((month) => (
-                        <SelectItem key={month.value} value={month.value.toString()}>
-                          {month.label}
-                        </SelectItem>
-                      ))}
-                    </SelectContent>
-                  </Select>
+                  <div className="grid grid-cols-2 gap-3">
+                    <button
+                      type="button"
+                      onClick={() => field.onChange(true)}
+                      className="text-left"
+                    >
+                      <Card className={cn(
+                        'p-3 transition-all cursor-pointer hover:border-primary/50',
+                        field.value && 'border-primary ring-2 ring-primary/20'
+                      )}>
+                        <div className="flex items-center justify-between">
+                          <div>
+                            <p className="font-medium text-sm">Första räkenskapsåret</p>
+                            <p className="text-xs text-muted-foreground mt-0.5">Nystartat företag</p>
+                          </div>
+                          {field.value && (
+                            <div className="flex-shrink-0 p-1 rounded-full bg-primary text-primary-foreground">
+                              <Check className="h-3 w-3" />
+                            </div>
+                          )}
+                        </div>
+                      </Card>
+                    </button>
+                    <button
+                      type="button"
+                      onClick={() => field.onChange(false)}
+                      className="text-left"
+                    >
+                      <Card className={cn(
+                        'p-3 transition-all cursor-pointer hover:border-primary/50',
+                        !field.value && 'border-primary ring-2 ring-primary/20'
+                      )}>
+                        <div className="flex items-center justify-between">
+                          <div>
+                            <p className="font-medium text-sm">Annat räkenskapsår</p>
+                            <p className="text-xs text-muted-foreground mt-0.5">Pågående verksamhet</p>
+                          </div>
+                          {!field.value && (
+                            <div className="flex-shrink-0 p-1 rounded-full bg-primary text-primary-foreground">
+                              <Check className="h-3 w-3" />
+                            </div>
+                          )}
+                        </div>
+                      </Card>
+                    </button>
+                  </div>
                 )}
               />
-              <p className="text-sm text-muted-foreground">
-                De flesta har kalenderår (januari). Brutet räkenskapsår är vanligare för aktiebolag.
-              </p>
+
+              {/* First fiscal year options */}
+              {isFirstYear && (
+                <div className="space-y-4 rounded-lg bg-muted/50 p-4">
+                  <div className="space-y-2">
+                    <Label htmlFor="first_year_start">Startdatum</Label>
+                    <Controller
+                      name="first_year_start"
+                      control={control}
+                      render={({ field }) => (
+                        <Input
+                          id="first_year_start"
+                          type="date"
+                          value={field.value || ''}
+                          onChange={(e) => field.onChange(e.target.value)}
+                        />
+                      )}
+                    />
+                    <p className="text-xs text-muted-foreground">
+                      Dagen verksamheten startade (bör vara den 1:a i en månad).
+                    </p>
+                  </div>
+
+                  {/* AB: end month selector */}
+                  {!isEF && parsedStart && (
+                    <div className="space-y-2">
+                      <Label>Räkenskapsåret slutar (månad)</Label>
+                      <Select
+                        value={abEndMonth.toString()}
+                        onValueChange={(v) => setAbEndMonth(parseInt(v))}
+                      >
+                        <SelectTrigger>
+                          <SelectValue placeholder="Välj månad" />
+                        </SelectTrigger>
+                        <SelectContent>
+                          {monthNames.map((name, i) => (
+                            <SelectItem key={i + 1} value={(i + 1).toString()}>
+                              {name}
+                            </SelectItem>
+                          ))}
+                        </SelectContent>
+                      </Select>
+                    </div>
+                  )}
+
+                  {/* End date selector (options depend on entity type + start) */}
+                  {parsedStart && firstYearEndOptions.length > 0 && (
+                    <div className="space-y-2">
+                      <Label>Slutdatum</Label>
+                      <Controller
+                        name="first_year_end"
+                        control={control}
+                        render={({ field }) => (
+                          <Select
+                            value={field.value || ''}
+                            onValueChange={field.onChange}
+                          >
+                            <SelectTrigger>
+                              <SelectValue placeholder="Välj slutdatum" />
+                            </SelectTrigger>
+                            <SelectContent>
+                              {firstYearEndOptions.map((opt) => (
+                                <SelectItem key={opt.value} value={opt.value}>
+                                  {opt.label}
+                                </SelectItem>
+                              ))}
+                            </SelectContent>
+                          </Select>
+                        )}
+                      />
+                    </div>
+                  )}
+
+                  {parsedStart && firstYearEndOptions.length === 0 && (
+                    <p className="text-sm text-destructive">
+                      Ingen giltig slutperiod hittades. Kontrollera startdatumet.
+                    </p>
+                  )}
+                </div>
+              )}
+
+              {/* Ongoing fiscal year options */}
+              {!isFirstYear && (
+                <div className="space-y-2">
+                  {isEF ? (
+                    <div className="rounded-lg bg-muted/50 p-4">
+                      <p className="text-sm font-medium">Kalenderår (januari-december)</p>
+                      <p className="text-xs text-muted-foreground mt-1">
+                        Enskild firma måste använda kalenderår enligt BFL 3 kap.
+                      </p>
+                    </div>
+                  ) : (
+                    <div className="space-y-2">
+                      <Label>När slutar företagets räkenskapsår?</Label>
+                      <Controller
+                        name="fiscal_year_end_month"
+                        control={control}
+                        render={({ field }) => (
+                          <Select
+                            value={field.value?.toString() || '12'}
+                            onValueChange={(value) => field.onChange(parseInt(value))}
+                          >
+                            <SelectTrigger>
+                              <SelectValue placeholder="Välj månad" />
+                            </SelectTrigger>
+                            <SelectContent>
+                              {monthNames.map((name, i) => (
+                                <SelectItem key={i + 1} value={(i + 1).toString()}>
+                                  {name}
+                                </SelectItem>
+                              ))}
+                            </SelectContent>
+                          </Select>
+                        )}
+                      />
+                      <p className="text-sm text-muted-foreground">
+                        De flesta har kalenderår (december). Brutet räkenskapsår slutar annan månad.
+                      </p>
+                    </div>
+                  )}
+                </div>
+              )}
             </div>
 
             {/* VAT section */}
@@ -209,7 +528,7 @@ export default function Step3TaxRegistration({
                       content={
                         <div className="space-y-2">
                           <p className="font-medium">Hur ofta rapporterar du moms?</p>
-                          <p>Osäker? Börja med kvartal - det är vanligast och du kan ändra senare.</p>
+                          <p>Välj den period som anges på Verksamt eller i ditt beslut från Skatteverket.</p>
                           <ul className="text-xs text-muted-foreground space-y-1">
                             <li>Under 1 miljon/år = Kan välja årsredovisning</li>
                             <li>1-40 miljoner = Kvartal</li>
@@ -241,13 +560,48 @@ export default function Step3TaxRegistration({
                       )}
                     />
                     <p className="text-xs text-muted-foreground">
-                      Osäker? Välj kvartal - det passar de flesta och du kan ändra senare.
+                      Välj den period som anges i ditt beslut från Skatteverket. Vanligtvis kvartal eller år.
                     </p>
                   </div>
                 </div>
               )}
             </div>
 
+            {/* Accounting method */}
+            <div className="pt-4 border-t space-y-4">
+              <div className="space-y-2">
+                <InfoTooltip
+                  content="Faktureringsmetoden bokför intäkter och kostnader när fakturan skickas/mottas. Kontantmetoden bokför vid betalning."
+                  side="right"
+                >
+                  <Label>Bokföringsmetod</Label>
+                </InfoTooltip>
+                <Controller
+                  name="accounting_method"
+                  control={control}
+                  render={({ field }) => (
+                    <Select
+                      value={field.value}
+                      onValueChange={field.onChange}
+                    >
+                      <SelectTrigger>
+                        <SelectValue placeholder="Välj metod" />
+                      </SelectTrigger>
+                      <SelectContent>
+                        <SelectItem value="accrual">Faktureringsmetoden</SelectItem>
+                        <SelectItem value="cash">Kontantmetoden</SelectItem>
+                      </SelectContent>
+                    </Select>
+                  )}
+                />
+                <p className="text-xs text-muted-foreground">
+                  {entityType === 'aktiebolag'
+                    ? 'Aktiebolag med omsättning över 3 MSEK måste använda faktureringsmetoden.'
+                    : 'Som enskild firma med omsättning under 3 MSEK kan du välja kontantmetoden.'}
+                </p>
+              </div>
+            </div>
+
             <div className="flex justify-between pt-4">
               <Button
                 type="button"
diff --git a/components/reports/BankReconciliationView.tsx b/components/reports/BankReconciliationView.tsx
new file mode 100644
index 00000000..ec779771
--- /dev/null
+++ b/components/reports/BankReconciliationView.tsx
@@ -0,0 +1,598 @@
+'use client'
+
+import React, { useState, useEffect, useCallback } from 'react'
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import { Label } from '@/components/ui/label'
+import { Badge } from '@/components/ui/badge'
+import { AccountNumber } from '@/components/ui/account-number'
+import { AlertCircle, ChevronDown, ChevronRight, Link2, Unlink, Play, Eye } from 'lucide-react'
+
+function formatAmount(amount: number): string {
+  return amount.toLocaleString('sv-SE', { minimumFractionDigits: 2, maximumFractionDigits: 2 })
+}
+
+const METHOD_LABELS: Record<string, string> = {
+  auto_exact: 'Exakt matchning',
+  auto_date_range: 'Datumintervall',
+  auto_reference: 'Referensmatchning',
+  auto_fuzzy: 'Ungefärlig matchning',
+  manual: 'Manuell',
+}
+
+// ============================================================
+// Types
+// ============================================================
+
+interface ReconciliationStatus {
+  bank_transaction_total: number
+  gl_1930_balance: number
+  difference: number
+  is_reconciled: boolean
+  matched_count: number
+  unmatched_transaction_count: number
+  unmatched_gl_line_count: number
+}
+
+interface UnlinkedGLLine {
+  line_id: string
+  journal_entry_id: string
+  debit_amount: number
+  credit_amount: number
+  line_description: string | null
+  entry_date: string
+  voucher_number: number
+  voucher_series: string
+  entry_description: string
+  source_type: string
+}
+
+interface UnmatchedTransaction {
+  id: string
+  date: string
+  description: string
+  amount: number
+  reference: string | null
+  currency: string
+}
+
+interface MatchedTransaction {
+  id: string
+  date: string
+  description: string
+  amount: number
+  reconciliation_method: string | null
+  journal_entry_id: string | null
+}
+
+interface DryRunMatch {
+  transaction_id: string
+  transaction_date: string
+  transaction_description: string
+  transaction_amount: number
+  journal_entry_id: string
+  voucher_number: number
+  voucher_series: string
+  entry_date: string
+  entry_description: string
+  method: string
+  confidence: number
+}
+
+// ============================================================
+// Component
+// ============================================================
+
+export function BankReconciliationView() {
+  const [status, setStatus] = useState<ReconciliationStatus | null>(null)
+  const [unmatchedTx, setUnmatchedTx] = useState<UnmatchedTransaction[]>([])
+  const [glLines, setGlLines] = useState<UnlinkedGLLine[]>([])
+  const [matchedTx, setMatchedTx] = useState<MatchedTransaction[]>([])
+  const [loading, setLoading] = useState(true)
+  const [error, setError] = useState<string | null>(null)
+
+  const [dateFrom, setDateFrom] = useState('')
+  const [dateTo, setDateTo] = useState('')
+
+  const [dryRunResults, setDryRunResults] = useState<DryRunMatch[] | null>(null)
+  const [runLoading, setRunLoading] = useState(false)
+  const [applyLoading, setApplyLoading] = useState(false)
+  const [linkLoading, setLinkLoading] = useState<string | null>(null)
+  const [unlinkLoading, setUnlinkLoading] = useState<string | null>(null)
+
+  const [showMatched, setShowMatched] = useState(false)
+  const [selectedMatch, setSelectedMatch] = useState<Record<string, string>>({})
+
+  const fetchAll = useCallback(async () => {
+    setLoading(true)
+    setError(null)
+    try {
+      const params = new URLSearchParams()
+      if (dateFrom) params.set('date_from', dateFrom)
+      if (dateTo) params.set('date_to', dateTo)
+      const qs = params.toString() ? `?${params}` : ''
+
+      const [statusRes, glRes, unmatchedRes, matchedRes] = await Promise.all([
+        fetch(`/api/reconciliation/bank/status${qs}`),
+        fetch(`/api/reconciliation/bank/unmatched-entries${qs}`),
+        fetch(`/api/transactions?unmatched=true&currency=SEK${dateFrom ? `&date_from=${dateFrom}` : ''}${dateTo ? `&date_to=${dateTo}` : ''}`),
+        fetch(`/api/transactions?reconciled=true&currency=SEK${dateFrom ? `&date_from=${dateFrom}` : ''}${dateTo ? `&date_to=${dateTo}` : ''}`),
+      ])
+
+      const [statusData, glData, unmatchedData, matchedData] = await Promise.all([
+        statusRes.json(),
+        glRes.json(),
+        unmatchedRes.json(),
+        matchedRes.json(),
+      ])
+
+      if (statusData.data) setStatus(statusData.data)
+      setGlLines(glData.data || [])
+      setUnmatchedTx(unmatchedData.data || [])
+      setMatchedTx(matchedData.data || [])
+    } catch {
+      setError('Kunde inte hämta avstämningsdata')
+    } finally {
+      setLoading(false)
+    }
+  }, [dateFrom, dateTo])
+
+  useEffect(() => {
+    fetchAll()
+  }, [fetchAll])
+
+  const handleDryRun = async () => {
+    setRunLoading(true)
+    setDryRunResults(null)
+    try {
+      const res = await fetch('/api/reconciliation/bank/run', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({
+          date_from: dateFrom || undefined,
+          date_to: dateTo || undefined,
+          dry_run: true,
+        }),
+      })
+      const result = await res.json()
+      if (result.data?.matches) {
+        setDryRunResults(result.data.matches)
+      }
+    } catch {
+      setError('Kunde inte köra förhandsgranskning')
+    } finally {
+      setRunLoading(false)
+    }
+  }
+
+  const handleApply = async () => {
+    setApplyLoading(true)
+    try {
+      await fetch('/api/reconciliation/bank/run', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({
+          date_from: dateFrom || undefined,
+          date_to: dateTo || undefined,
+          dry_run: false,
+        }),
+      })
+      setDryRunResults(null)
+      await fetchAll()
+    } catch {
+      setError('Kunde inte tillämpa matchningar')
+    } finally {
+      setApplyLoading(false)
+    }
+  }
+
+  const handleManualLink = async (transactionId: string) => {
+    const journalEntryId = selectedMatch[transactionId]
+    if (!journalEntryId) return
+
+    setLinkLoading(transactionId)
+    try {
+      const res = await fetch('/api/reconciliation/bank/link', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({
+          transaction_id: transactionId,
+          journal_entry_id: journalEntryId,
+        }),
+      })
+      const result = await res.json()
+      if (result.error) {
+        setError(result.error)
+      } else {
+        setSelectedMatch((prev) => {
+          const next = { ...prev }
+          delete next[transactionId]
+          return next
+        })
+        await fetchAll()
+      }
+    } catch {
+      setError('Kunde inte matcha transaktion')
+    } finally {
+      setLinkLoading(null)
+    }
+  }
+
+  const handleUnlink = async (transactionId: string) => {
+    setUnlinkLoading(transactionId)
+    try {
+      const res = await fetch('/api/reconciliation/bank/unlink', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({ transaction_id: transactionId }),
+      })
+      const result = await res.json()
+      if (result.error) {
+        setError(result.error)
+      } else {
+        await fetchAll()
+      }
+    } catch {
+      setError('Kunde inte avmatcha transaktion')
+    } finally {
+      setUnlinkLoading(null)
+    }
+  }
+
+  if (loading) {
+    return (
+      <Card>
+        <CardContent className="p-8 text-center text-muted-foreground">
+          Laddar bankavstämning...
+        </CardContent>
+      </Card>
+    )
+  }
+
+  if (error && !status) {
+    return (
+      <Card>
+        <CardContent className="p-8 text-center text-destructive">
+          <AlertCircle className="h-6 w-6 mx-auto mb-2" />
+          {error}
+        </CardContent>
+      </Card>
+    )
+  }
+
+  return (
+    <div className="space-y-4">
+      {error && (
+        <Card>
+          <CardContent className="py-3 text-center text-destructive text-sm">
+            <AlertCircle className="h-4 w-4 inline mr-1" />
+            {error}
+            <Button variant="ghost" size="sm" className="ml-2" onClick={() => setError(null)}>
+              Stäng
+            </Button>
+          </CardContent>
+        </Card>
+      )}
+
+      {/* Status Card */}
+      {status && (
+        <Card className="border-2">
+          <CardHeader>
+            <div className="flex items-center justify-between">
+              <CardTitle>Avstämning mot <AccountNumber number="1930" /></CardTitle>
+              {status.is_reconciled ? (
+                <Badge className="bg-green-100 text-green-800">Avstämd</Badge>
+              ) : (
+                <Badge variant="destructive">Ej avstämd</Badge>
+              )}
+            </div>
+          </CardHeader>
+          <CardContent>
+            <div className="space-y-2 text-sm">
+              <div className="flex justify-between">
+                <span>Banktransaktioner (summa)</span>
+                <span className="font-mono">{formatAmount(status.bank_transaction_total)} kr</span>
+              </div>
+              <div className="flex justify-between">
+                <span><AccountNumber number="1930" /> saldo (huvudbok)</span>
+                <span className="font-mono">{formatAmount(status.gl_1930_balance)} kr</span>
+              </div>
+              <div className="flex justify-between pt-2 border-t font-semibold">
+                <span>Differens</span>
+                <span className={status.is_reconciled ? 'text-green-600' : 'text-red-600'}>
+                  {formatAmount(status.difference)} kr
+                </span>
+              </div>
+              <div className="flex gap-4 pt-2 text-xs text-muted-foreground">
+                <span>Matchade: {status.matched_count}</span>
+                <span>Omatchade transaktioner: {status.unmatched_transaction_count}</span>
+                <span>Omatchade verifikationer: {status.unmatched_gl_line_count}</span>
+              </div>
+            </div>
+          </CardContent>
+        </Card>
+      )}
+
+      {/* Action Bar */}
+      <Card>
+        <CardContent className="pt-6">
+          <div className="flex flex-wrap items-end gap-4">
+            <div>
+              <Label>Datum från</Label>
+              <input
+                type="date"
+                value={dateFrom}
+                onChange={(e) => setDateFrom(e.target.value)}
+                className="w-full mt-1 rounded-md border border-input bg-background px-3 py-2 text-sm"
+              />
+            </div>
+            <div>
+              <Label>Datum till</Label>
+              <input
+                type="date"
+                value={dateTo}
+                onChange={(e) => setDateTo(e.target.value)}
+                className="w-full mt-1 rounded-md border border-input bg-background px-3 py-2 text-sm"
+              />
+            </div>
+            <Button onClick={fetchAll} variant="outline">
+              Filtrera
+            </Button>
+            <div className="flex-1" />
+            <Button onClick={handleDryRun} disabled={runLoading} variant="outline">
+              <Eye className="h-4 w-4 mr-2" />
+              {runLoading ? 'Analyserar...' : 'Förhandsgranska'}
+            </Button>
+            {dryRunResults && dryRunResults.length > 0 && (
+              <Button onClick={handleApply} disabled={applyLoading}>
+                <Play className="h-4 w-4 mr-2" />
+                {applyLoading ? 'Tillämpar...' : `Tillämpa ${dryRunResults.length} matchningar`}
+              </Button>
+            )}
+          </div>
+        </CardContent>
+      </Card>
+
+      {/* Dry Run Preview */}
+      {dryRunResults && dryRunResults.length > 0 && (
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-lg">
+              Förhandsgranskning — {dryRunResults.length} matchningar hittade
+            </CardTitle>
+          </CardHeader>
+          <CardContent>
+            <table className="w-full text-sm">
+              <thead>
+                <tr className="border-b text-left text-muted-foreground">
+                  <th className="py-2">Transaktion</th>
+                  <th className="py-2 w-24">Datum</th>
+                  <th className="py-2 w-28 text-right">Belopp</th>
+                  <th className="py-2 w-8 text-center">&harr;</th>
+                  <th className="py-2">Verifikation</th>
+                  <th className="py-2 w-24">Datum</th>
+                  <th className="py-2 w-28">Metod</th>
+                </tr>
+              </thead>
+              <tbody>
+                {dryRunResults.map((m) => (
+                  <tr key={m.transaction_id} className="border-b last:border-0">
+                    <td className="py-2 truncate max-w-[180px]">{m.transaction_description}</td>
+                    <td className="py-2">{m.transaction_date}</td>
+                    <td className="py-2 text-right font-mono">{formatAmount(m.transaction_amount)}</td>
+                    <td className="py-2 text-center text-muted-foreground">&harr;</td>
+                    <td className="py-2">
+                      <span className="font-mono text-xs">{m.voucher_series}{m.voucher_number}</span>
+                      <span className="ml-2 text-muted-foreground truncate">{m.entry_description}</span>
+                    </td>
+                    <td className="py-2">{m.entry_date}</td>
+                    <td className="py-2">
+                      <Badge variant="outline" className="text-xs">
+                        {METHOD_LABELS[m.method] || m.method}
+                      </Badge>
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+            </table>
+          </CardContent>
+        </Card>
+      )}
+
+      {dryRunResults && dryRunResults.length === 0 && (
+        <Card>
+          <CardContent className="p-6 text-center text-muted-foreground">
+            Inga automatiska matchningar hittades.
+          </CardContent>
+        </Card>
+      )}
+
+      {/* Unmatched Transactions */}
+      {unmatchedTx.length > 0 && (
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-lg">
+              Omatchade transaktioner ({unmatchedTx.length})
+            </CardTitle>
+          </CardHeader>
+          <CardContent>
+            <table className="w-full text-sm">
+              <thead>
+                <tr className="border-b text-left text-muted-foreground">
+                  <th className="py-2 w-24">Datum</th>
+                  <th className="py-2">Beskrivning</th>
+                  <th className="py-2 w-28 text-right">Belopp</th>
+                  <th className="py-2 w-24">Referens</th>
+                  <th className="py-2 w-64">Föreslå verifikation</th>
+                  <th className="py-2 w-24"></th>
+                </tr>
+              </thead>
+              <tbody>
+                {unmatchedTx.map((tx) => (
+                  <tr key={tx.id} className="border-b last:border-0">
+                    <td className="py-2">{tx.date}</td>
+                    <td className="py-2 truncate max-w-[200px]">{tx.description}</td>
+                    <td className={`py-2 text-right font-mono ${tx.amount >= 0 ? 'text-green-600' : ''}`}>
+                      {formatAmount(tx.amount)} kr
+                    </td>
+                    <td className="py-2 text-xs text-muted-foreground">{tx.reference || '—'}</td>
+                    <td className="py-2">
+                      <select
+                        value={selectedMatch[tx.id] || ''}
+                        onChange={(e) =>
+                          setSelectedMatch((prev) => ({ ...prev, [tx.id]: e.target.value }))
+                        }
+                        className="w-full rounded-md border border-input bg-background px-2 py-1 text-xs"
+                      >
+                        <option value="">Välj verifikation...</option>
+                        {glLines.map((line) => {
+                          const lineAmount = line.debit_amount > 0 ? line.debit_amount : -line.credit_amount
+                          return (
+                            <option key={line.line_id} value={line.journal_entry_id}>
+                              {line.voucher_series}{line.voucher_number} | {line.entry_date} | {formatAmount(lineAmount)} kr | {line.entry_description}
+                            </option>
+                          )
+                        })}
+                      </select>
+                    </td>
+                    <td className="py-2">
+                      <Button
+                        size="sm"
+                        variant="outline"
+                        disabled={!selectedMatch[tx.id] || linkLoading === tx.id}
+                        onClick={() => handleManualLink(tx.id)}
+                      >
+                        <Link2 className="h-3 w-3 mr-1" />
+                        {linkLoading === tx.id ? '...' : 'Matcha'}
+                      </Button>
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+            </table>
+          </CardContent>
+        </Card>
+      )}
+
+      {/* Unmatched GL Lines */}
+      {glLines.length > 0 && (
+        <Card>
+          <CardHeader>
+            <CardTitle className="text-lg">
+              Omatchade verifikationer på <AccountNumber number="1930" /> ({glLines.length})
+            </CardTitle>
+          </CardHeader>
+          <CardContent>
+            <table className="w-full text-sm">
+              <thead>
+                <tr className="border-b text-left text-muted-foreground">
+                  <th className="py-2 w-16">Ver.nr</th>
+                  <th className="py-2 w-24">Datum</th>
+                  <th className="py-2">Beskrivning</th>
+                  <th className="py-2 w-28 text-right">Belopp</th>
+                  <th className="py-2 w-24">Typ</th>
+                </tr>
+              </thead>
+              <tbody>
+                {glLines.map((line) => {
+                  const amount = line.debit_amount > 0 ? line.debit_amount : -line.credit_amount
+                  return (
+                    <tr key={line.line_id} className="border-b last:border-0">
+                      <td className="py-2 font-mono text-xs">
+                        {line.voucher_series}{line.voucher_number}
+                      </td>
+                      <td className="py-2">{line.entry_date}</td>
+                      <td className="py-2 truncate max-w-[300px]">
+                        {line.line_description || line.entry_description}
+                      </td>
+                      <td className={`py-2 text-right font-mono ${amount >= 0 ? 'text-green-600' : ''}`}>
+                        {formatAmount(amount)} kr
+                      </td>
+                      <td className="py-2 text-xs text-muted-foreground">{line.source_type}</td>
+                    </tr>
+                  )
+                })}
+              </tbody>
+            </table>
+          </CardContent>
+        </Card>
+      )}
+
+      {/* Recently Matched */}
+      {matchedTx.length > 0 && (
+        <Card>
+          <CardHeader
+            className="cursor-pointer"
+            onClick={() => setShowMatched(!showMatched)}
+          >
+            <div className="flex items-center gap-2">
+              {showMatched ? (
+                <ChevronDown className="h-4 w-4" />
+              ) : (
+                <ChevronRight className="h-4 w-4" />
+              )}
+              <CardTitle className="text-lg">
+                Matchade transaktioner ({matchedTx.length})
+              </CardTitle>
+            </div>
+          </CardHeader>
+          {showMatched && (
+            <CardContent>
+              <table className="w-full text-sm">
+                <thead>
+                  <tr className="border-b text-left text-muted-foreground">
+                    <th className="py-2 w-24">Datum</th>
+                    <th className="py-2">Beskrivning</th>
+                    <th className="py-2 w-28 text-right">Belopp</th>
+                    <th className="py-2 w-32">Metod</th>
+                    <th className="py-2 w-24"></th>
+                  </tr>
+                </thead>
+                <tbody>
+                  {matchedTx.map((tx) => (
+                    <tr key={tx.id} className="border-b last:border-0">
+                      <td className="py-2">{tx.date}</td>
+                      <td className="py-2 truncate max-w-[300px]">{tx.description}</td>
+                      <td className={`py-2 text-right font-mono ${tx.amount >= 0 ? 'text-green-600' : ''}`}>
+                        {formatAmount(tx.amount)} kr
+                      </td>
+                      <td className="py-2">
+                        {tx.reconciliation_method && (
+                          <Badge variant="outline" className="text-xs">
+                            {METHOD_LABELS[tx.reconciliation_method] || tx.reconciliation_method}
+                          </Badge>
+                        )}
+                      </td>
+                      <td className="py-2">
+                        {tx.reconciliation_method && (
+                          <Button
+                            size="sm"
+                            variant="ghost"
+                            disabled={unlinkLoading === tx.id}
+                            onClick={() => handleUnlink(tx.id)}
+                          >
+                            <Unlink className="h-3 w-3 mr-1" />
+                            {unlinkLoading === tx.id ? '...' : 'Avmatcha'}
+                          </Button>
+                        )}
+                      </td>
+                    </tr>
+                  ))}
+                </tbody>
+              </table>
+            </CardContent>
+          )}
+        </Card>
+      )}
+
+      {/* Empty state */}
+      {unmatchedTx.length === 0 && glLines.length === 0 && matchedTx.length === 0 && !loading && (
+        <Card>
+          <CardContent className="p-8 text-center text-muted-foreground">
+            Inga transaktioner eller verifikationer att stämma av.
+          </CardContent>
+        </Card>
+      )}
+    </div>
+  )
+}
diff --git a/components/suppliers/SupplierInvoiceReviewContent.tsx b/components/suppliers/SupplierInvoiceReviewContent.tsx
index c265f9c4..1dc7e3c0 100644
--- a/components/suppliers/SupplierInvoiceReviewContent.tsx
+++ b/components/suppliers/SupplierInvoiceReviewContent.tsx
@@ -3,13 +3,11 @@
 import { Badge } from '@/components/ui/badge'
 import { Separator } from '@/components/ui/separator'
 import { AccountNumber } from '@/components/ui/account-number'
-import type { Supplier, VatTreatment } from '@/types'
+import type { Supplier } from '@/types'
 
 interface ReviewLineItem {
   description: string
-  quantity: number
-  unit: string
-  unit_price: number
+  amount: number
   account_number: string
   vat_rate: number
 }
@@ -22,7 +20,6 @@ interface SupplierInvoiceReviewContentProps {
   deliveryDate?: string
   currency: string
   exchangeRate?: string
-  vatTreatment: VatTreatment
   reverseCharge: boolean
   paymentReference?: string
   items: ReviewLineItem[]
@@ -35,13 +32,88 @@ function formatAmount(amount: number): string {
   return amount.toLocaleString('sv-SE', { minimumFractionDigits: 2, maximumFractionDigits: 2 })
 }
 
-const VAT_TREATMENT_LABELS: Record<VatTreatment, string> = {
-  standard_25: '25% moms',
-  reduced_12: '12% moms',
-  reduced_6: '6% moms',
-  reverse_charge: 'Omvänd skattskyldighet',
-  export: 'Export (0%)',
-  exempt: 'Momsfritt',
+interface JournalPreviewLine {
+  account_number: string
+  description: string
+  debit: number
+  credit: number
+}
+
+function buildJournalPreview(
+  items: ReviewLineItem[],
+  subtotal: number,
+  totalVat: number,
+  total: number,
+  reverseCharge: boolean,
+): JournalPreviewLine[] {
+  const lines: JournalPreviewLine[] = []
+
+  // Aggregate expense amounts by account number
+  const expenseByAccount = new Map<string, number>()
+  for (const item of items) {
+    const current = expenseByAccount.get(item.account_number) || 0
+    expenseByAccount.set(item.account_number, current + Math.round(item.amount * 100) / 100)
+  }
+
+  // Debit: Expense accounts
+  for (const [accountNumber, amount] of expenseByAccount) {
+    lines.push({
+      account_number: accountNumber,
+      description: accountNumber,
+      debit: Math.round(amount * 100) / 100,
+      credit: 0,
+    })
+  }
+
+  if (reverseCharge) {
+    // EU reverse charge: fiktiv moms
+    const vatRate = 0.25
+    const fiktivVat = Math.round(subtotal * vatRate * 100) / 100
+    lines.push({
+      account_number: '2645',
+      description: 'Beraknad ingaende moms',
+      debit: fiktivVat,
+      credit: 0,
+    })
+    lines.push({
+      account_number: '2614',
+      description: 'Utgaende moms omvand',
+      debit: 0,
+      credit: fiktivVat,
+    })
+    // Credit: 2440 at subtotal (no real VAT for reverse charge)
+    lines.push({
+      account_number: '2440',
+      description: 'Leverantorsskulder',
+      debit: 0,
+      credit: Math.round(subtotal * 100) / 100,
+    })
+  } else {
+    if (totalVat > 0) {
+      lines.push({
+        account_number: '2641',
+        description: 'Ingaende moms',
+        debit: Math.round(totalVat * 100) / 100,
+        credit: 0,
+      })
+    }
+    // Credit: 2440 at total incl. VAT
+    lines.push({
+      account_number: '2440',
+      description: 'Leverantorsskulder',
+      debit: 0,
+      credit: Math.round(total * 100) / 100,
+    })
+  }
+
+  return lines
+}
+
+const ACCOUNT_LABELS: Record<string, string> = {
+  '2440': 'Leverantörsskulder',
+  '2641': 'Ingående moms',
+  '2645': 'Beräknad ingående moms',
+  '2614': 'Utg. moms omvänd skattskyldighet',
 }
 
 export function SupplierInvoiceReviewContent({
@@ -52,7 +124,6 @@ export function SupplierInvoiceReviewContent({
   deliveryDate,
   currency,
   exchangeRate,
-  vatTreatment,
   reverseCharge,
   paymentReference,
   items,
@@ -60,6 +131,10 @@ export function SupplierInvoiceReviewContent({
   totalVat,
   total,
 }: SupplierInvoiceReviewContentProps) {
+  const journalLines = buildJournalPreview(items, subtotal, totalVat, total, reverseCharge)
+  const totalDebit = journalLines.reduce((sum, l) => sum + l.debit, 0)
+  const totalCredit = journalLines.reduce((sum, l) => sum + l.credit, 0)
+
   return (
     <div className="space-y-4">
       {/* Supplier info */}
@@ -68,24 +143,19 @@ export function SupplierInvoiceReviewContent({
           <p className="font-medium text-base">{supplier.name}</p>
           <p className="text-sm text-muted-foreground">Fakturanr: {invoiceNumber}</p>
         </div>
-        {reverseCharge && (
-          <Badge variant="outline" className="border-orange-300 text-orange-700 dark:text-orange-400">
-            Omvänd skattskyldighet
-          </Badge>
-        )}
-      </div>
-
-      {/* VAT + currency badges */}
-      <div className="flex flex-wrap gap-2">
-        <Badge className="text-sm px-3 py-1">
-          {VAT_TREATMENT_LABELS[vatTreatment]}
-        </Badge>
-        {currency !== 'SEK' && (
-          <Badge variant="outline" className="text-sm px-3 py-1">
-            {currency}
-            {exchangeRate && ` (kurs ${exchangeRate})`}
-          </Badge>
-        )}
+        <div className="flex gap-2">
+          {reverseCharge && (
+            <Badge variant="outline" className="border-orange-300 text-orange-700 dark:text-orange-400">
+              Omvänd skattskyldighet
+            </Badge>
+          )}
+          {currency !== 'SEK' && (
+            <Badge variant="outline" className="text-sm">
+              {currency}
+              {exchangeRate && ` (kurs ${exchangeRate})`}
+            </Badge>
+          )}
+        </div>
       </div>
 
       {/* Dates */}
@@ -110,27 +180,25 @@ export function SupplierInvoiceReviewContent({
       <table className="w-full text-sm">
         <thead>
           <tr className="border-b text-left text-muted-foreground">
-            <th className="py-2">Beskrivning</th>
-            <th className="py-2 w-16 text-right">Antal</th>
-            <th className="py-2 w-24 text-right">À-pris</th>
             <th className="py-2 w-20">Konto</th>
-            <th className="py-2 w-16 text-right">Moms</th>
+            <th className="py-2">Beskrivning</th>
             <th className="py-2 w-28 text-right">Belopp</th>
+            <th className="py-2 w-16 text-right">Moms%</th>
+            <th className="py-2 w-24 text-right">Moms</th>
           </tr>
         </thead>
         <tbody>
           {items.map((item, index) => {
-            const lineTotal = Math.round((item.quantity || 0) * (item.unit_price || 0) * 100) / 100
+            const vatAmount = Math.round(item.amount * item.vat_rate * 100) / 100
             return (
               <tr key={index} className="border-b last:border-0">
-                <td className="py-2">{item.description}</td>
-                <td className="py-2 text-right">{item.quantity} {item.unit}</td>
-                <td className="py-2 text-right">{formatAmount(item.unit_price)}</td>
                 <td className="py-2">
                   <AccountNumber number={item.account_number} size="sm" />
                 </td>
+                <td className="py-2">{item.description}</td>
+                <td className="py-2 text-right font-mono">{formatAmount(item.amount)}</td>
                 <td className="py-2 text-right">{Math.round(item.vat_rate * 100)}%</td>
-                <td className="py-2 text-right">{formatAmount(lineTotal)}</td>
+                <td className="py-2 text-right font-mono">{formatAmount(vatAmount)}</td>
               </tr>
             )
           })}
@@ -160,6 +228,46 @@ export function SupplierInvoiceReviewContent({
         )}
       </div>
 
+      {/* Verifikation preview */}
+      <div className="bg-muted/50 border rounded-lg p-4 space-y-2">
+        <p className="text-sm font-semibold text-muted-foreground">Verifikation som bokförs</p>
+        <table className="w-full text-sm font-mono">
+          <thead>
+            <tr className="text-left text-muted-foreground text-xs">
+              <th className="pb-1 w-16">Konto</th>
+              <th className="pb-1">Beskrivning</th>
+              <th className="pb-1 w-24 text-right">Debet</th>
+              <th className="pb-1 w-24 text-right">Kredit</th>
+            </tr>
+          </thead>
+          <tbody>
+            {journalLines.map((line, index) => (
+              <tr key={index} className="border-b border-dashed border-muted-foreground/20 last:border-0">
+                <td className="py-1">
+                  <AccountNumber number={line.account_number} size="sm" />
+                </td>
+                <td className="py-1 text-xs">
+                  {ACCOUNT_LABELS[line.account_number] || line.description}
+                </td>
+                <td className="py-1 text-right">
+                  {line.debit > 0 ? formatAmount(line.debit) : ''}
+                </td>
+                <td className="py-1 text-right">
+                  {line.credit > 0 ? formatAmount(line.credit) : ''}
+                </td>
+              </tr>
+            ))}
+          </tbody>
+          <tfoot>
+            <tr className="border-t font-semibold">
+              <td className="pt-1" colSpan={2}>SUMMA</td>
+              <td className="pt-1 text-right">{formatAmount(totalDebit)}</td>
+              <td className="pt-1 text-right">{formatAmount(totalCredit)}</td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+
       {/* Payment reference */}
       {paymentReference && (
         <div className="border-t pt-3 text-sm text-muted-foreground">
diff --git a/components/transactions/BatchCategorySelector.tsx b/components/transactions/BatchCategorySelector.tsx
index ae64c76b..d4bc72a9 100644
--- a/components/transactions/BatchCategorySelector.tsx
+++ b/components/transactions/BatchCategorySelector.tsx
@@ -1,6 +1,5 @@
 'use client'
 
-import { useState } from 'react'
 import { Button } from '@/components/ui/button'
 import { Dialog, DialogContent, DialogHeader, DialogTitle, DialogDescription } from '@/components/ui/dialog'
 import { Progress } from '@/components/ui/progress'
@@ -49,12 +48,12 @@ export default function BatchCategorySelector({
         <DialogHeader>
           <DialogTitle>
             {isProcessing
-              ? `Kategoriserar ${progress.done}/${progress.total}...`
-              : `Kategorisera ${selectedCount} transaktioner`}
+              ? `Bokför ${progress.done}/${progress.total}...`
+              : `Bokför ${selectedCount} transaktioner`}
           </DialogTitle>
           <DialogDescription>
             {isProcessing
-              ? 'Vänta medan transaktionerna kategoriseras'
+              ? 'Vänta medan transaktionerna bokförs'
               : 'Välj en kategori som ska tillämpas på alla valda transaktioner'}
           </DialogDescription>
         </DialogHeader>
diff --git a/components/transactions/SwipeCategorizationView.tsx b/components/transactions/SwipeCategorizationView.tsx
index 5d402484..34702892 100644
--- a/components/transactions/SwipeCategorizationView.tsx
+++ b/components/transactions/SwipeCategorizationView.tsx
@@ -112,7 +112,7 @@ export default function SwipeCategorizationView({
               if (success) {
                 moveToNext()
               } else {
-                setError('Kunde inte kategorisera. Tryck "Hoppa över" för att gå vidare.')
+                setError('Kunde inte bokföra. Tryck "Hoppa över" för att gå vidare.')
               }
             } catch {
               setError('Ett fel uppstod. Tryck "Hoppa över" för att gå vidare.')
@@ -140,7 +140,7 @@ export default function SwipeCategorizationView({
         setShowCategorySelect(false)
         moveToNext()
       } else {
-        setError('Kunde inte kategorisera. Tryck "Hoppa över" för att gå vidare.')
+        setError('Kunde inte bokföra. Tryck "Hoppa över" för att gå vidare.')
       }
     } catch {
       setError('Ett fel uppstod. Tryck "Hoppa över" för att gå vidare.')
@@ -186,7 +186,7 @@ export default function SwipeCategorizationView({
           </div>
           <h2 className="text-2xl font-bold">Klart!</h2>
           <p className="text-muted-foreground mt-2">
-            Alla transaktioner är nu kategoriserade
+            Alla transaktioner är nu bokförda
           </p>
           <Button onClick={onClose} className="mt-6">
             Tillbaka till transaktioner
@@ -276,7 +276,7 @@ export default function SwipeCategorizationView({
           <span>Hoppa över</span>
         </div>
         <div className="flex items-center gap-2 text-muted-foreground">
-          <span>Kategorisera</span>
+          <span>Bokför</span>
           <Building className="h-4 w-4" />
           <ArrowRight className="h-4 w-4" />
         </div>
@@ -457,7 +457,7 @@ export default function SwipeCategorizationView({
             disabled={isProcessing}
           >
             <Building className="mr-2 h-4 w-4" />
-            Kategorisera
+            Bokför
           </Button>
 
           {/* Skip button - always visible */}
diff --git a/components/ui/confirmation-dialog.tsx b/components/ui/confirmation-dialog.tsx
index a4544583..72b2bfdd 100644
--- a/components/ui/confirmation-dialog.tsx
+++ b/components/ui/confirmation-dialog.tsx
@@ -20,6 +20,7 @@ interface ConfirmationDialogProps {
   title: string
   warningText?: string
   confirmLabel?: string
+  extraActions?: ReactNode
   children: ReactNode
 }
 
@@ -31,6 +32,7 @@ export function ConfirmationDialog({
   title,
   warningText = 'En verifikation skapas och kan inte ändras efteråt.',
   confirmLabel = 'Bekräfta & skapa',
+  extraActions,
   children,
 }: ConfirmationDialogProps) {
   return (
@@ -66,6 +68,7 @@ export function ConfirmationDialog({
             >
               Tillbaka
             </Button>
+            {extraActions}
             <Button onClick={onConfirm} disabled={isSubmitting}>
               {isSubmitting ? (
                 <>
diff --git a/components/ui/empty-state.tsx b/components/ui/empty-state.tsx
index c468cff0..8a083a09 100644
--- a/components/ui/empty-state.tsx
+++ b/components/ui/empty-state.tsx
@@ -131,7 +131,7 @@ export function EmptyReceipts() {
     <EmptyState
       icon={Camera}
       title="Inga kvitton"
-      description="Ta en bild på ett kvitto för automatisk avläsning och kategorisering. Vi sköter resten!"
+      description="Ta en bild på ett kvitto för automatisk avläsning och bokföring. Vi sköter resten!"
       actionLabel="Skanna kvitto"
       actionHref="/receipts/scan"
     />
diff --git a/dev_docs/bokio/Skärmavbild 2026-01-29 kl. 12.41.50.png b/dev_docs/bokio/Skärmavbild 2026-01-29 kl. 12.41.50.png
new file mode 100644
index 00000000..26cd8ab2
Binary files /dev/null and b/dev_docs/bokio/Skärmavbild 2026-01-29 kl. 12.41.50.png differ
diff --git a/dev_docs/bokio/Skärmavbild 2026-01-29 kl. 12.42.17.png b/dev_docs/bokio/Skärmavbild 2026-01-29 kl. 12.42.17.png
new file mode 100644
index 00000000..24ac6576
Binary files /dev/null and b/dev_docs/bokio/Skärmavbild 2026-01-29 kl. 12.42.17.png differ
diff --git a/dev_docs/bokio/Skärmavbild 2026-01-29 kl. 12.42.24.png b/dev_docs/bokio/Skärmavbild 2026-01-29 kl. 12.42.24.png
new file mode 100644
index 00000000..a77f3b36
Binary files /dev/null and b/dev_docs/bokio/Skärmavbild 2026-01-29 kl. 12.42.24.png differ
diff --git a/extensions/ne-bilaga/ne-engine.ts b/extensions/ne-bilaga/ne-engine.ts
index 69323516..22fd2cdb 100644
--- a/extensions/ne-bilaga/ne-engine.ts
+++ b/extensions/ne-bilaga/ne-engine.ts
@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import type {
   NEDeclaration,
   NEDeclarationRutor,
@@ -194,13 +195,16 @@ export async function generateNEDeclaration(
   }
 
   // Fetch chart of accounts for account names
-  const { data: accounts } = await supabase
-    .from('chart_of_accounts')
-    .select('account_number, account_name')
-    .eq('user_id', userId)
+  const accounts = await fetchAllRows<{ account_number: string; account_name: string }>(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('account_number, account_name')
+      .eq('user_id', userId)
+      .range(from, to)
+  )
 
   const accountNameMap = new Map<string, string>()
-  for (const acc of accounts || []) {
+  for (const acc of accounts) {
     accountNameMap.set(acc.account_number, acc.account_name)
   }
 
diff --git a/extensions/receipt-ocr/components/ReceiptDashboard.tsx b/extensions/receipt-ocr/components/ReceiptDashboard.tsx
index 9d3b867e..7f9046b3 100644
--- a/extensions/receipt-ocr/components/ReceiptDashboard.tsx
+++ b/extensions/receipt-ocr/components/ReceiptDashboard.tsx
@@ -53,7 +53,7 @@ export default function ReceiptDashboard({
                 </div>
               </div>
               <p className="text-xs text-muted-foreground max-w-24 text-right">
-                Fortsätt kategorisera varje dag
+                Fortsätt bokföra varje dag
               </p>
             </div>
           </CardContent>
diff --git a/extensions/receipt-ocr/lib/receipt-categorizer.ts b/extensions/receipt-ocr/lib/receipt-categorizer.ts
index 39c818d2..cf113435 100644
--- a/extensions/receipt-ocr/lib/receipt-categorizer.ts
+++ b/extensions/receipt-ocr/lib/receipt-categorizer.ts
@@ -281,7 +281,7 @@ export const CATEGORY_LABELS: Record<TransactionCategory, string> = {
   income_products: 'Varuintäkt',
   income_other: 'Övrig intäkt',
   private: 'Privat',
-  uncategorized: 'Ej kategoriserad',
+  uncategorized: 'Ej bokförd',
 }
 
 /**
diff --git a/extensions/sru-export/sru-engine.ts b/extensions/sru-export/sru-engine.ts
index 20471790..5eb2b6d1 100644
--- a/extensions/sru-export/sru-engine.ts
+++ b/extensions/sru-export/sru-engine.ts
@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import type { JournalEntry, JournalEntryLine } from '@/types'
 
 /**
@@ -52,20 +53,19 @@ export async function aggregateBalancesBySRU(
   }
 
   // Fetch chart of accounts with SRU codes
-  const { data: accounts, error: accountsError } = await supabase
-    .from('chart_of_accounts')
-    .select('account_number, account_name, sru_code, normal_balance')
-    .eq('user_id', userId)
-    .eq('is_active', true)
-
-  if (accountsError) {
-    throw new Error(`Failed to fetch accounts: ${accountsError.message}`)
-  }
+  const accounts = await fetchAllRows<{ account_number: string; account_name: string; sru_code: string | null; normal_balance: string }>(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('account_number, account_name, sru_code, normal_balance')
+      .eq('user_id', userId)
+      .eq('is_active', true)
+      .range(from, to)
+  )
 
   // Build lookup maps
   const accountSRUMap = new Map<string, string>()
   const accountNameMap = new Map<string, string>()
-  for (const acc of accounts || []) {
+  for (const acc of accounts) {
     if (acc.sru_code) {
       accountSRUMap.set(acc.account_number, acc.sru_code)
     }
@@ -121,27 +121,25 @@ export async function aggregateBalancesBySRU(
 export async function getSRUCoverage(userId: string): Promise<SRUCoverageStats> {
   const supabase = await createClient()
 
-  const { data: accounts, error } = await supabase
-    .from('chart_of_accounts')
-    .select('account_number, account_name, sru_code')
-    .eq('user_id', userId)
-    .eq('is_active', true)
-    .order('account_number')
+  const accounts = await fetchAllRows<{ account_number: string; account_name: string; sru_code: string | null }>(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('account_number, account_name, sru_code')
+      .eq('user_id', userId)
+      .eq('is_active', true)
+      .order('account_number')
+      .range(from, to)
+  )
 
-  if (error) {
-    throw new Error(`Failed to fetch accounts: ${error.message}`)
-  }
-
-  const allAccounts = accounts || []
-  const withSRU = allAccounts.filter((a) => a.sru_code)
-  const withoutSRU = allAccounts.filter((a) => !a.sru_code)
+  const withSRU = accounts.filter((a) => a.sru_code)
+  const withoutSRU = accounts.filter((a) => !a.sru_code)
 
   return {
-    totalAccounts: allAccounts.length,
+    totalAccounts: accounts.length,
     accountsWithSRU: withSRU.length,
     accountsWithoutSRU: withoutSRU.length,
-    coveragePercent: allAccounts.length > 0
-      ? Math.round((withSRU.length / allAccounts.length) * 100)
+    coveragePercent: accounts.length > 0
+      ? Math.round((withSRU.length / accounts.length) * 100)
       : 0,
     missingAccounts: withoutSRU.map((a) => ({
       accountNumber: a.account_number,
diff --git a/lib/bookkeeping/__tests__/invoice-entries.test.ts b/lib/bookkeeping/__tests__/invoice-entries.test.ts
index a4e7f2e0..950688c1 100644
--- a/lib/bookkeeping/__tests__/invoice-entries.test.ts
+++ b/lib/bookkeeping/__tests__/invoice-entries.test.ts
@@ -1,5 +1,104 @@
-import { describe, it, expect } from 'vitest'
-import { getRevenueAccount } from '../invoice-entries'
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { getRevenueAccount, getOutputVatAccount } from '../invoice-entries'
+import type { Invoice, InvoiceItem, CreateJournalEntryInput } from '@/types'
+
+// Mock the engine so we can capture the input passed to createJournalEntry
+vi.mock('../engine', () => ({
+  findFiscalPeriod: vi.fn().mockResolvedValue('period-1'),
+  createJournalEntry: vi.fn().mockImplementation(
+    async (_userId: string, input: CreateJournalEntryInput) => ({
+      id: 'entry-1',
+      ...input,
+      lines: input.lines,
+    })
+  ),
+}))
+
+// Mock vat-entries to avoid indirect dependency issues
+vi.mock('../vat-entries', () => ({
+  generateSalesVatLines: vi.fn().mockImplementation(({ vatTreatment, baseAmount }: { vatTreatment: string; baseAmount: number }) => {
+    const rate = vatTreatment === 'standard_25' ? 0.25
+      : vatTreatment === 'reduced_12' ? 0.12
+      : vatTreatment === 'reduced_6' ? 0.06 : 0
+    if (rate === 0) return []
+    const account = vatTreatment === 'standard_25' ? '2611'
+      : vatTreatment === 'reduced_12' ? '2621' : '2631'
+    return [{
+      account_number: account,
+      debit_amount: 0,
+      credit_amount: Math.round(baseAmount * rate * 100) / 100,
+      line_description: `Utgående moms`,
+    }]
+  }),
+  generateReverseChargeLines: vi.fn().mockReturnValue([]),
+}))
+
+const { createJournalEntry } = await import('../engine')
+const mockedCreateEntry = vi.mocked(createJournalEntry)
+
+// Import functions under test AFTER mocks are set up
+const {
+  createInvoiceJournalEntry,
+  createCreditNoteJournalEntry,
+  createInvoiceCashEntry,
+} = await import('../invoice-entries')
+
+// Helper to build a minimal Invoice with items
+function makeInvoice(overrides: Partial<Invoice> & { items?: InvoiceItem[] }): Invoice {
+  return {
+    id: 'inv-1',
+    user_id: 'user-1',
+    customer_id: 'cust-1',
+    invoice_number: '1001',
+    invoice_date: '2024-06-15',
+    due_date: '2024-07-15',
+    currency: 'SEK',
+    exchange_rate: null,
+    exchange_rate_date: null,
+    subtotal: 1000,
+    subtotal_sek: null,
+    vat_amount: 250,
+    vat_amount_sek: null,
+    total: 1250,
+    total_sek: null,
+    vat_treatment: 'standard_25',
+    vat_rate: 25,
+    moms_ruta: '05',
+    reverse_charge_text: null,
+    your_reference: null,
+    our_reference: null,
+    notes: null,
+    status: 'sent',
+    sent_at: null,
+    paid_at: null,
+    payment_date: null,
+    credited_invoice_id: null,
+    journal_entry_id: null,
+    payment_journal_entry_id: null,
+    document_type: 'invoice',
+    created_at: '2024-06-15T00:00:00Z',
+    updated_at: '2024-06-15T00:00:00Z',
+    items: [],
+    ...overrides,
+  } as Invoice
+}
+
+function makeItem(overrides: Partial<InvoiceItem> = {}): InvoiceItem {
+  return {
+    id: 'item-1',
+    invoice_id: 'inv-1',
+    sort_order: 0,
+    description: 'Service',
+    quantity: 1,
+    unit: 'st',
+    unit_price: 1000,
+    line_total: 1000,
+    vat_rate: 25,
+    vat_amount: 250,
+    created_at: '2024-06-15T00:00:00Z',
+    ...overrides,
+  }
+}
 
 describe('getRevenueAccount', () => {
   it('standard_25 returns 3001', () => {
@@ -37,3 +136,255 @@ describe('getRevenueAccount', () => {
     expect(getRevenueAccount('export', 'aktiebolag')).toBe('3305')
   })
 })
+
+describe('getOutputVatAccount', () => {
+  it('standard_25 returns 2611', () => {
+    expect(getOutputVatAccount('standard_25')).toBe('2611')
+  })
+
+  it('reduced_12 returns 2621', () => {
+    expect(getOutputVatAccount('reduced_12')).toBe('2621')
+  })
+
+  it('reduced_6 returns 2631', () => {
+    expect(getOutputVatAccount('reduced_6')).toBe('2631')
+  })
+})
+
+describe('createInvoiceJournalEntry — per-line VAT', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+  })
+
+  it('single-rate invoice creates one revenue + one VAT line', async () => {
+    const invoice = makeInvoice({
+      subtotal: 1000,
+      vat_amount: 250,
+      total: 1250,
+      vat_treatment: 'standard_25',
+      items: [
+        makeItem({ description: 'A', quantity: 2, unit_price: 300, line_total: 600, vat_rate: 25, vat_amount: 150 }),
+        makeItem({ id: 'item-2', description: 'B', quantity: 1, unit_price: 400, line_total: 400, vat_rate: 25, vat_amount: 100 }),
+      ],
+    })
+
+    await createInvoiceJournalEntry('user-1', invoice)
+
+    expect(mockedCreateEntry).toHaveBeenCalledOnce()
+    const input = mockedCreateEntry.mock.calls[0][1]
+
+    // Should have 3 lines: 1510 debit, 3001 credit, 2611 credit
+    expect(input.lines).toHaveLength(3)
+
+    // Debit 1510 = total
+    const debit1510 = input.lines.find((l) => l.account_number === '1510')
+    expect(debit1510?.debit_amount).toBe(1250)
+    expect(debit1510?.credit_amount).toBe(0)
+
+    // Credit 3001 = subtotal
+    const credit3001 = input.lines.find((l) => l.account_number === '3001')
+    expect(credit3001?.debit_amount).toBe(0)
+    expect(credit3001?.credit_amount).toBe(1000)
+
+    // Credit 2611 = VAT
+    const credit2611 = input.lines.find((l) => l.account_number === '2611')
+    expect(credit2611?.debit_amount).toBe(0)
+    expect(credit2611?.credit_amount).toBe(250)
+  })
+
+  it('mixed 25%/12% creates two revenue + two VAT lines', async () => {
+    const invoice = makeInvoice({
+      subtotal: 1000,
+      vat_amount: 184, // 600*0.25 + 400*0.12 = 150 + 48 = 198... let's recalc
+      total: 1198,
+      vat_treatment: 'standard_25',
+      vat_rate: null as unknown as number,
+      items: [
+        makeItem({ description: 'Consulting', quantity: 1, unit_price: 600, line_total: 600, vat_rate: 25, vat_amount: 150 }),
+        makeItem({ id: 'item-2', description: 'Food service', quantity: 1, unit_price: 400, line_total: 400, vat_rate: 12, vat_amount: 48 }),
+      ],
+    })
+    invoice.vat_amount = 198
+    invoice.total = 1198
+
+    await createInvoiceJournalEntry('user-1', invoice)
+
+    expect(mockedCreateEntry).toHaveBeenCalledOnce()
+    const input = mockedCreateEntry.mock.calls[0][1]
+
+    // Should have 5 lines: 1510, 3001(25%), 2611(25%), 3002(12%), 2621(12%)
+    expect(input.lines).toHaveLength(5)
+
+    // Debit 1510 = total
+    const debit1510 = input.lines.find((l) => l.account_number === '1510')
+    expect(debit1510?.debit_amount).toBe(1198)
+
+    // Revenue 3001 (25% group)
+    const credit3001 = input.lines.find((l) => l.account_number === '3001')
+    expect(credit3001?.credit_amount).toBe(600)
+
+    // VAT 2611 (25% group)
+    const credit2611 = input.lines.find((l) => l.account_number === '2611')
+    expect(credit2611?.credit_amount).toBe(150)
+
+    // Revenue 3002 (12% group)
+    const credit3002 = input.lines.find((l) => l.account_number === '3002')
+    expect(credit3002?.credit_amount).toBe(400)
+
+    // VAT 2621 (12% group)
+    const credit2621 = input.lines.find((l) => l.account_number === '2621')
+    expect(credit2621?.credit_amount).toBe(48)
+  })
+
+  it('reverse charge creates single 3308, no VAT lines', async () => {
+    const invoice = makeInvoice({
+      subtotal: 5000,
+      vat_amount: 0,
+      total: 5000,
+      vat_treatment: 'reverse_charge',
+      vat_rate: 0,
+      items: [
+        makeItem({ quantity: 1, unit_price: 5000, line_total: 5000, vat_rate: 0, vat_amount: 0 }),
+      ],
+    })
+
+    await createInvoiceJournalEntry('user-1', invoice)
+
+    expect(mockedCreateEntry).toHaveBeenCalledOnce()
+    const input = mockedCreateEntry.mock.calls[0][1]
+
+    // Should have 2 lines: 1510 debit, 3308 credit (no VAT)
+    expect(input.lines).toHaveLength(2)
+
+    const debit1510 = input.lines.find((l) => l.account_number === '1510')
+    expect(debit1510?.debit_amount).toBe(5000)
+
+    const credit3308 = input.lines.find((l) => l.account_number === '3308')
+    expect(credit3308?.credit_amount).toBe(5000)
+
+    // No VAT lines
+    const vatLines = input.lines.filter((l) =>
+      l.account_number.startsWith('26')
+    )
+    expect(vatLines).toHaveLength(0)
+  })
+
+  it('balance: debit(1510) = sum(revenue + VAT credits)', async () => {
+    const invoice = makeInvoice({
+      subtotal: 2000,
+      vat_amount: 380, // 1200*0.25 + 500*0.12 + 300*0.06 = 300 + 60 + 18 = 378
+      total: 2378,
+      vat_treatment: 'standard_25',
+      vat_rate: null as unknown as number,
+      items: [
+        makeItem({ description: 'A', quantity: 1, unit_price: 1200, line_total: 1200, vat_rate: 25, vat_amount: 300 }),
+        makeItem({ id: 'item-2', description: 'B', quantity: 1, unit_price: 500, line_total: 500, vat_rate: 12, vat_amount: 60 }),
+        makeItem({ id: 'item-3', description: 'C', quantity: 1, unit_price: 300, line_total: 300, vat_rate: 6, vat_amount: 18 }),
+      ],
+    })
+    invoice.vat_amount = 378
+    invoice.total = 2378
+
+    await createInvoiceJournalEntry('user-1', invoice)
+
+    const input = mockedCreateEntry.mock.calls[0][1]
+
+    const totalDebit = input.lines.reduce((sum, l) => sum + l.debit_amount, 0)
+    const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0)
+
+    expect(totalDebit).toBe(totalCredit)
+    expect(totalDebit).toBe(2378)
+  })
+})
+
+describe('createCreditNoteJournalEntry — per-line VAT', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+  })
+
+  it('reverses per-rate lines correctly for mixed rates', async () => {
+    const creditNote = makeInvoice({
+      invoice_number: 'KR-1001',
+      subtotal: -1000,
+      vat_amount: -198,
+      total: -1198,
+      vat_treatment: 'standard_25',
+      items: [
+        makeItem({ quantity: -1, unit_price: 600, line_total: -600, vat_rate: 25, vat_amount: -150 }),
+        makeItem({ id: 'item-2', quantity: -1, unit_price: 400, line_total: -400, vat_rate: 12, vat_amount: -48 }),
+      ],
+    })
+
+    await createCreditNoteJournalEntry('user-1', creditNote)
+
+    expect(mockedCreateEntry).toHaveBeenCalledOnce()
+    const input = mockedCreateEntry.mock.calls[0][1]
+
+    // Revenue and VAT lines should be debits (reversed)
+    const debit3001 = input.lines.find((l) => l.account_number === '3001')
+    expect(debit3001?.debit_amount).toBe(600)
+    expect(debit3001?.credit_amount).toBe(0)
+
+    const debit2611 = input.lines.find((l) => l.account_number === '2611')
+    expect(debit2611?.debit_amount).toBe(150)
+
+    const debit3002 = input.lines.find((l) => l.account_number === '3002')
+    expect(debit3002?.debit_amount).toBe(400)
+
+    const debit2621 = input.lines.find((l) => l.account_number === '2621')
+    expect(debit2621?.debit_amount).toBe(48)
+
+    // 1510 should be credit
+    const credit1510 = input.lines.find((l) => l.account_number === '1510')
+    expect(credit1510?.credit_amount).toBe(1198)
+    expect(credit1510?.debit_amount).toBe(0)
+
+    // Balance check
+    const totalDebit = input.lines.reduce((sum, l) => sum + l.debit_amount, 0)
+    const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0)
+    expect(totalDebit).toBe(totalCredit)
+  })
+})
+
+describe('createInvoiceCashEntry — per-line VAT', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+  })
+
+  it('cash method with mixed rates creates per-rate revenue + VAT', async () => {
+    const invoice = makeInvoice({
+      subtotal: 1000,
+      vat_amount: 198,
+      total: 1198,
+      vat_treatment: 'standard_25',
+      items: [
+        makeItem({ quantity: 1, unit_price: 600, line_total: 600, vat_rate: 25, vat_amount: 150 }),
+        makeItem({ id: 'item-2', quantity: 1, unit_price: 400, line_total: 400, vat_rate: 12, vat_amount: 48 }),
+      ],
+    })
+
+    await createInvoiceCashEntry('user-1', invoice, '2024-07-01')
+
+    expect(mockedCreateEntry).toHaveBeenCalledOnce()
+    const input = mockedCreateEntry.mock.calls[0][1]
+
+    // Debit 1930 (bank account) instead of 1510
+    const debit1930 = input.lines.find((l) => l.account_number === '1930')
+    expect(debit1930?.debit_amount).toBe(1198)
+
+    // Same per-rate credits as accrual
+    const credit3001 = input.lines.find((l) => l.account_number === '3001')
+    expect(credit3001?.credit_amount).toBe(600)
+
+    const credit2611 = input.lines.find((l) => l.account_number === '2611')
+    expect(credit2611?.credit_amount).toBe(150)
+
+    const credit3002 = input.lines.find((l) => l.account_number === '3002')
+    expect(credit3002?.credit_amount).toBe(400)
+
+    // Balance
+    const totalDebit = input.lines.reduce((sum, l) => sum + l.debit_amount, 0)
+    const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0)
+    expect(totalDebit).toBe(totalCredit)
+  })
+})
diff --git a/lib/bookkeeping/__tests__/validate-period-duration.test.ts b/lib/bookkeeping/__tests__/validate-period-duration.test.ts
new file mode 100644
index 00000000..4a7ddb1d
--- /dev/null
+++ b/lib/bookkeeping/__tests__/validate-period-duration.test.ts
@@ -0,0 +1,80 @@
+import { describe, it, expect } from 'vitest'
+import { validatePeriodDuration, monthsBetween } from '../validate-period-duration'
+
+describe('monthsBetween', () => {
+  it('returns 12 for a standard calendar year', () => {
+    expect(monthsBetween('2025-01-01', '2025-12-31')).toBe(12)
+  })
+
+  it('returns 18 for an 18-month period', () => {
+    expect(monthsBetween('2025-07-01', '2026-12-31')).toBe(18)
+  })
+
+  it('returns 1 for a single month', () => {
+    expect(monthsBetween('2025-03-01', '2025-03-31')).toBe(1)
+  })
+
+  it('returns 3 for a quarter', () => {
+    expect(monthsBetween('2025-10-01', '2025-12-31')).toBe(3)
+  })
+})
+
+describe('validatePeriodDuration', () => {
+  it('returns null for a valid 12-month period', () => {
+    expect(validatePeriodDuration('2025-01-01', '2025-12-31')).toBeNull()
+  })
+
+  it('returns null for exactly 18 months (max allowed)', () => {
+    expect(validatePeriodDuration('2025-07-01', '2026-12-31')).toBeNull()
+  })
+
+  it('returns null for a short first year (1 month)', () => {
+    expect(validatePeriodDuration('2025-12-01', '2025-12-31')).toBeNull()
+  })
+
+  it('returns null for a short first year (3 months)', () => {
+    expect(validatePeriodDuration('2025-10-01', '2025-12-31')).toBeNull()
+  })
+
+  it('returns error for 19 months (exceeds max)', () => {
+    const result = validatePeriodDuration('2025-06-01', '2026-12-31')
+    expect(result).toContain('19 months')
+    expect(result).toContain('18 months')
+  })
+
+  it('returns error when end is before start', () => {
+    expect(validatePeriodDuration('2025-06-01', '2025-01-31')).toBe(
+      'Period end must be after period start'
+    )
+  })
+
+  it('returns error when start is not 1st of month', () => {
+    expect(validatePeriodDuration('2025-01-15', '2025-12-31')).toBe(
+      'Period start must be the 1st of a month'
+    )
+  })
+
+  it('returns error when end is not last day of month', () => {
+    expect(validatePeriodDuration('2025-01-01', '2025-12-15')).toBe(
+      'Period end must be the last day of a month'
+    )
+  })
+
+  it('handles February end correctly (non-leap year)', () => {
+    expect(validatePeriodDuration('2025-01-01', '2025-02-28')).toBeNull()
+  })
+
+  it('handles February end correctly (leap year)', () => {
+    expect(validatePeriodDuration('2024-01-01', '2024-02-29')).toBeNull()
+  })
+
+  it('rejects Feb 28 in a leap year (not last day)', () => {
+    expect(validatePeriodDuration('2024-01-01', '2024-02-28')).toBe(
+      'Period end must be the last day of a month'
+    )
+  })
+
+  it('returns null for a broken fiscal year (May-Apr)', () => {
+    expect(validatePeriodDuration('2025-05-01', '2026-04-30')).toBeNull()
+  })
+})
diff --git a/lib/bookkeeping/account-descriptions.ts b/lib/bookkeeping/account-descriptions.ts
index b5b2c97b..1c4e4af1 100644
--- a/lib/bookkeeping/account-descriptions.ts
+++ b/lib/bookkeeping/account-descriptions.ts
@@ -326,7 +326,55 @@ const ACCOUNT_DESCRIPTIONS: Record<string, AccountDescription> = {
 }
 
 export function getAccountDescription(accountNumber: string): AccountDescription | undefined {
-  return ACCOUNT_DESCRIPTIONS[accountNumber]
+  // Check hardcoded descriptions first (most detailed explanations)
+  const hardcoded = ACCOUNT_DESCRIPTIONS[accountNumber]
+  if (hardcoded) return hardcoded
+
+  // Fall back to BAS reference data for accounts not in the hardcoded list
+  try {
+    // Dynamic import avoided — use lazy require pattern
+    const { getBASReference, ACCOUNT_CLASS_LABELS } = require('./bas-reference')
+    const ref = getBASReference(accountNumber)
+    if (ref) {
+      const classLabel = ACCOUNT_CLASS_LABELS[ref.account_class] || ''
+      return {
+        name: ref.account_name,
+        classLabel,
+        type: ref.account_type,
+        explanation: ref.description,
+      }
+    }
+  } catch {
+    // BAS reference not available — that's fine
+  }
+
+  return undefined
+}
+
+/**
+ * Get a human-readable account class name for BAS account classes.
+ */
+export function getAccountClassName(accountClass: number): string {
+  switch (accountClass) {
+    case 1:
+      return '1xxx - Tillgångar'
+    case 2:
+      return '2xxx - Eget kapital & Skulder'
+    case 3:
+      return '3xxx - Intäkter'
+    case 4:
+      return '4xxx - Varuinköp'
+    case 5:
+      return '5xxx - Externa kostnader'
+    case 6:
+      return '6xxx - Övriga externa kostnader'
+    case 7:
+      return '7xxx - Personal'
+    case 8:
+      return '8xxx - Finansiella poster'
+    default:
+      return `${accountClass}xxx - Övrigt`
+  }
 }
 
 export { ACCOUNT_DESCRIPTIONS }
diff --git a/lib/bookkeeping/bas-reference.ts b/lib/bookkeeping/bas-reference.ts
new file mode 100644
index 00000000..7bbdba94
--- /dev/null
+++ b/lib/bookkeeping/bas-reference.ts
@@ -0,0 +1,2038 @@
+/**
+ * BAS Reference Data for Swedish SME Accounting
+ *
+ * Curated subset of the BAS Kontoplan (Swedish standard chart of accounts)
+ * covering the most common accounts used by enskild firma and aktiebolag.
+ *
+ * Reference: BAS Kontogrupp 2024 (Svensk standard för kontoplan)
+ * SRU codes follow Skatteverket's SRU specification for NE and INK2 forms.
+ */
+
+// ---------------------------------------------------------------------------
+// Types
+// ---------------------------------------------------------------------------
+
+export interface BASReferenceAccount {
+  account_number: string
+  account_name: string
+  account_class: number
+  account_group: string
+  account_type: 'asset' | 'liability' | 'equity' | 'revenue' | 'expense'
+  normal_balance: 'debit' | 'credit'
+  description: string
+  sru_code: string | null
+}
+
+// ---------------------------------------------------------------------------
+// Class & Group Labels
+// ---------------------------------------------------------------------------
+
+/** Swedish labels for each BAS account class (1-8) */
+export const ACCOUNT_CLASS_LABELS: Record<number, string> = {
+  1: 'Tillgangar',
+  2: 'Eget kapital och skulder',
+  3: 'Rorelseintatker',
+  4: 'Varuinkop och material',
+  5: 'Ovriga externa kostnader',
+  6: 'Ovriga externa kostnader',
+  7: 'Personalkostnader och avskrivningar',
+  8: 'Finansiella poster och resultat',
+}
+
+/** Swedish labels for BAS account groups (first two digits) */
+export const ACCOUNT_GROUP_LABELS: Record<string, string> = {
+  // Class 1 - Assets
+  '10': 'Immateriella anlaggningstillgangar',
+  '11': 'Byggnader och mark',
+  '12': 'Maskiner och inventarier',
+  '13': 'Finansiella anlaggningstillgangar',
+  '14': 'Lager och pagende arbeten',
+  '15': 'Kundfordringar',
+  '16': 'Ovriga kortfristiga fordringar',
+  '17': 'Forutbetalda kostnader och upplupna intakter',
+  '18': 'Kortfristiga placeringar',
+  '19': 'Kassa och bank',
+
+  // Class 2 - Equity & Liabilities
+  '20': 'Eget kapital',
+  '21': 'Obeskattade reserver',
+  '22': 'Avsattningar',
+  '23': 'Langfristiga skulder',
+  '24': 'Kortfristiga skulder till kreditinstitut och leverantorer',
+  '25': 'Skatteskulder',
+  '26': 'Moms och punktskatter',
+  '27': 'Personalens skatter, avgifter och loneforskott',
+  '28': 'Ovriga kortfristiga skulder',
+  '29': 'Upplupna kostnader och forutbetalda intakter',
+
+  // Class 3 - Revenue
+  '30': 'Forsaljning varor och tjanster',
+  '31': 'Momsfri forsaljning',
+  '32': 'Forsaljning varor utanfor Sverige',
+  '33': 'Forsaljning tjanster utanfor Sverige',
+  '34': 'Forsaljning, blandad moms',
+  '35': 'Fakturerade kostnader',
+  '36': 'Rorelseintakter sidoverksamhet',
+  '37': 'Intaktskorrigeringar',
+  '38': 'Aktiverat arbete',
+  '39': 'Ovriga rorelseintakter',
+
+  // Class 4 - Cost of goods
+  '40': 'Inkop varor och material',
+  '41': 'Inkop varor och material',
+  '44': 'Inkop varor fran utlandet',
+  '45': 'Ovriga varuinkop',
+  '46': 'Legoarbeten och underentreprenader',
+  '47': 'Reduktion varuinkop',
+  '49': 'Forandring av lager och pagende arbeten',
+
+  // Class 5 - External expenses
+  '50': 'Lokalkostnader',
+  '51': 'Fastighetskostnader',
+  '52': 'Hyra av anlaggningstillgangar',
+  '53': 'Foretags- och produktforsakringar',
+  '54': 'Forbrukningsinventarier och material',
+  '55': 'Reparation och underhall',
+  '56': 'Transportkostnader',
+  '57': 'Frakter och transporter',
+  '58': 'Resekostnader',
+  '59': 'Reklam och PR',
+
+  // Class 6 - Other external expenses
+  '60': 'Ovriga forsaljningskostnader',
+  '61': 'Kontorsmateriel och trycksaker',
+  '62': 'Tele och post',
+  '63': 'Foretags- och foreningsavgifter',
+  '64': 'Forvaltningskostnader',
+  '65': 'Ovriga externa tjanster',
+  '66': 'Franchisingavgifter',
+  '67': 'Forsknings- och utvecklingskostnader',
+  '68': 'Inhyrd personal',
+  '69': 'Ovriga externa kostnader',
+
+  // Class 7 - Personnel
+  '70': 'Loner till tjansteman',
+  '72': 'Loner till kollektivanstallda',
+  '73': 'Kostnadsersattningar och naturaformanar',
+  '74': 'Pensionskostnader',
+  '75': 'Sociala och andra avgifter',
+  '76': 'Ovriga personalkostnader',
+  '77': 'Nedskrivningar',
+  '78': 'Avskrivningar',
+  '79': 'Ovriga rorelsekostnader',
+
+  // Class 8 - Financial
+  '80': 'Resultat fran andelar i koncernforetag',
+  '81': 'Resultat fran andelar i intresseforetag',
+  '82': 'Resultat fran ovriga finansiella anlggningstillgangar',
+  '83': 'Ovriga ranteintakter och finansiella intakter',
+  '84': 'Rantekostnader och finansiella kostnader',
+  '85': 'Extraordinara intakter',
+  '86': 'Extraordinara kostnader',
+  '87': 'Bokslutsdispositioner (intakter)',
+  '88': 'Bokslutsdispositioner (kostnader)',
+  '89': 'Skatter och arets resultat',
+}
+
+// ---------------------------------------------------------------------------
+// BAS Reference Accounts
+// ---------------------------------------------------------------------------
+
+export const BAS_REFERENCE: BASReferenceAccount[] = [
+  // =========================================================================
+  // CLASS 1: TILLGANGAR (Assets)
+  // =========================================================================
+
+  // 10 - Immateriella anlaggningstillgangar
+  {
+    account_number: '1010',
+    account_name: 'Utvecklingsutgifter',
+    account_class: 1,
+    account_group: '10',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Aktiverade utgifter for utvecklingsarbete, t.ex. mjukvaruutveckling eller produktutveckling.',
+    sru_code: '7201',
+  },
+  {
+    account_number: '1030',
+    account_name: 'Patent',
+    account_class: 1,
+    account_group: '10',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Aktiverade kostnader for patent och liknande rattigheter.',
+    sru_code: '7201',
+  },
+  {
+    account_number: '1050',
+    account_name: 'Goodwill',
+    account_class: 1,
+    account_group: '10',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Goodwill som uppkommer vid forvrav av rorelse eller inkramsforvrav.',
+    sru_code: '7201',
+  },
+
+  // 11 - Byggnader och mark
+  {
+    account_number: '1110',
+    account_name: 'Byggnader',
+    account_class: 1,
+    account_group: '11',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Anskaffningsvarde for byggnader som ags av foretaget.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1119',
+    account_name: 'Ackumulerade avskrivningar byggnader',
+    account_class: 1,
+    account_group: '11',
+    account_type: 'asset',
+    normal_balance: 'credit',
+    description: 'Ackumulerad vardeminskning pa byggnader sedan anskaffningstidpunkten.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1130',
+    account_name: 'Mark',
+    account_class: 1,
+    account_group: '11',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Anskaffningsvarde for mark som ags av foretaget. Mark skrivs inte av.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1150',
+    account_name: 'Markanlaggningar',
+    account_class: 1,
+    account_group: '11',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Aktiverade utgifter for markanlaggningar som parkering, dranering och brunnar.',
+    sru_code: '7202',
+  },
+
+  // 12 - Maskiner och inventarier
+  {
+    account_number: '1210',
+    account_name: 'Maskiner och andra tekniska anlaggningar',
+    account_class: 1,
+    account_group: '12',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Maskiner, produktionsutrustning och andra tekniska anlaggningar.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1220',
+    account_name: 'Inventarier och verktyg',
+    account_class: 1,
+    account_group: '12',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Kontorsinventarier, datorer, mobler och verktyg over halva prisbasbeloppet.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1229',
+    account_name: 'Ackumulerade avskrivningar inventarier',
+    account_class: 1,
+    account_group: '12',
+    account_type: 'asset',
+    normal_balance: 'credit',
+    description: 'Ackumulerad vardeminskning pa inventarier och verktyg sedan anskaffning.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1240',
+    account_name: 'Bilar och transportmedel',
+    account_class: 1,
+    account_group: '12',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Fordon som ags av foretaget, t.ex. personbilar, lastbilar och skotare.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1249',
+    account_name: 'Ackumulerade avskrivningar bilar',
+    account_class: 1,
+    account_group: '12',
+    account_type: 'asset',
+    normal_balance: 'credit',
+    description: 'Ackumulerad vardeminskning pa fordon sedan anskaffning.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1250',
+    account_name: 'Datorer',
+    account_class: 1,
+    account_group: '12',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Datorer och servrar med anskaffningsvarde over halva prisbasbeloppet.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1259',
+    account_name: 'Ackumulerade avskrivningar datorer',
+    account_class: 1,
+    account_group: '12',
+    account_type: 'asset',
+    normal_balance: 'credit',
+    description: 'Ackumulerad vardeminskning pa datorer sedan anskaffning.',
+    sru_code: '7202',
+  },
+  {
+    account_number: '1290',
+    account_name: 'Ovriga materiella anlaggningstillgangar',
+    account_class: 1,
+    account_group: '12',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Materiella anlaggningstillgangar som inte passar i ovriga underkategorier.',
+    sru_code: '7202',
+  },
+
+  // 13 - Finansiella anlaggningstillgangar
+  {
+    account_number: '1310',
+    account_name: 'Andelar i koncernforetag',
+    account_class: 1,
+    account_group: '13',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Aktier och andelar i dotterbolag och koncernforetag.',
+    sru_code: '7203',
+  },
+  {
+    account_number: '1380',
+    account_name: 'Andra langfristiga fordringar',
+    account_class: 1,
+    account_group: '13',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Langfristiga fordringar som inte faller under andra kategorier, t.ex. deposition.',
+    sru_code: '7203',
+  },
+
+  // 14 - Lager
+  {
+    account_number: '1400',
+    account_name: 'Lager',
+    account_class: 1,
+    account_group: '14',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Varulager varor i lager avsedda for forsaljning.',
+    sru_code: '7210',
+  },
+  {
+    account_number: '1410',
+    account_name: 'Lager av ravaror och fornodenheter',
+    account_class: 1,
+    account_group: '14',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Ravaror och material som anvands i produktion men inte ar fardiga produkter.',
+    sru_code: '7210',
+  },
+  {
+    account_number: '1460',
+    account_name: 'Lager av fardiga varor',
+    account_class: 1,
+    account_group: '14',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Fardiga varor klara att levereras till kund.',
+    sru_code: '7210',
+  },
+  {
+    account_number: '1470',
+    account_name: 'Pagende arbeten',
+    account_class: 1,
+    account_group: '14',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Halvfabrikat och arbeten under tillverkning som annu inte slutforts.',
+    sru_code: '7210',
+  },
+
+  // 15 - Kundfordringar
+  {
+    account_number: '1510',
+    account_name: 'Kundfordringar',
+    account_class: 1,
+    account_group: '15',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Pengar som kunder ar skyldiga foretaget for skickade fakturor som inte betalats annu.',
+    sru_code: '7211',
+  },
+  {
+    account_number: '1513',
+    account_name: 'Kundfordringar - Loss Allowance',
+    account_class: 1,
+    account_group: '15',
+    account_type: 'asset',
+    normal_balance: 'credit',
+    description: 'Varrdering av befarade kundforluster, minskar kundfordringsbalansen.',
+    sru_code: '7211',
+  },
+  {
+    account_number: '1580',
+    account_name: 'Fordran for skatt',
+    account_class: 1,
+    account_group: '15',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Pengar att fordra fran Skatteverket, t.ex. overskjutande moms.',
+    sru_code: '7211',
+  },
+
+  // 16 - Ovriga kortfristiga fordringar
+  {
+    account_number: '1610',
+    account_name: 'Fordringar hos anstallda',
+    account_class: 1,
+    account_group: '16',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Utlagg eller forskott till anstallda som ska aterbetalas.',
+    sru_code: '7212',
+  },
+  {
+    account_number: '1630',
+    account_name: 'Skattekonto',
+    account_class: 1,
+    account_group: '16',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Foretages skattekonto hos Skatteverket. Visar saldo for inbetalda skatter och avgifter.',
+    sru_code: '7212',
+  },
+  {
+    account_number: '1650',
+    account_name: 'Momsfordran',
+    account_class: 1,
+    account_group: '16',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Fordran pa Skatteverket nar ingaende moms overstiger utgaende moms.',
+    sru_code: '7212',
+  },
+
+  // 17 - Forutbetalda kostnader
+  {
+    account_number: '1710',
+    account_name: 'Forutbetalda hyreskostnader',
+    account_class: 1,
+    account_group: '17',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Hyra som betalats i forskott men avser kommande perioder.',
+    sru_code: '7212',
+  },
+  {
+    account_number: '1720',
+    account_name: 'Forutbetalda forsakringspremier',
+    account_class: 1,
+    account_group: '17',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Forsakringspremier betalade i forskott som avser framtida perioder.',
+    sru_code: '7212',
+  },
+  {
+    account_number: '1790',
+    account_name: 'Ovriga forutbetalda kostnader och upplupna intakter',
+    account_class: 1,
+    account_group: '17',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Forutbetalda kostnader och upplupna intakter som inte ryms i andra underkonton.',
+    sru_code: '7212',
+  },
+
+  // 18 - Kortfristiga placeringar
+  {
+    account_number: '1810',
+    account_name: 'Andelar i borsnoterade foretag',
+    account_class: 1,
+    account_group: '18',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Kortfristiga aktieinnehav i borsnoterade foretag avsedda att saljas inom 12 manader.',
+    sru_code: '7212',
+  },
+
+  // 19 - Kassa och bank
+  {
+    account_number: '1910',
+    account_name: 'Kassa',
+    account_class: 1,
+    account_group: '19',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Kontanta pengar i foretagets kassa.',
+    sru_code: '7212',
+  },
+  {
+    account_number: '1920',
+    account_name: 'PlusGiro',
+    account_class: 1,
+    account_group: '19',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Pengar pa foretagets PlusGiro-konto.',
+    sru_code: '7212',
+  },
+  {
+    account_number: '1930',
+    account_name: 'Foretagskonto / checkkonto',
+    account_class: 1,
+    account_group: '19',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Foretagets huvudsakliga bankkonto for dagliga in- och utbetalningar.',
+    sru_code: '7212',
+  },
+  {
+    account_number: '1940',
+    account_name: 'Ovriga bankkonton',
+    account_class: 1,
+    account_group: '19',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Ytterligare bankkonton utover huvudkontot, t.ex. sparkonto.',
+    sru_code: '7212',
+  },
+  {
+    account_number: '1950',
+    account_name: 'Bankgiro',
+    account_class: 1,
+    account_group: '19',
+    account_type: 'asset',
+    normal_balance: 'debit',
+    description: 'Pengar pa foretagets Bankgiro-konto.',
+    sru_code: '7212',
+  },
+
+  // =========================================================================
+  // CLASS 2: EGET KAPITAL OCH SKULDER (Equity & Liabilities)
+  // =========================================================================
+
+  // 20 - Eget kapital - Enskild firma
+  {
+    account_number: '2010',
+    account_name: 'Eget kapital',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Agarens insatta kapital i enskild firma. Visar vad agaren har investerat.',
+    sru_code: '7221',
+  },
+  {
+    account_number: '2013',
+    account_name: 'Ovriga egna uttag',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'debit',
+    description: 'Pengar som agaren av en enskild firma tar ut privat ur foretaget.',
+    sru_code: '7221',
+  },
+  {
+    account_number: '2017',
+    account_name: 'Arets kapitaltillskott',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Tillskott fran agaren under lopande rakenskapsar i enskild firma.',
+    sru_code: '7221',
+  },
+  {
+    account_number: '2018',
+    account_name: 'Ovriga egna insattningar',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Pengar som agaren satter in privat i foretaget (enskild firma).',
+    sru_code: '7221',
+  },
+  {
+    account_number: '2019',
+    account_name: 'Arets resultat (EF)',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Arets vinst eller forlust i enskild firma.',
+    sru_code: '7221',
+  },
+
+  // 20 - Eget kapital - Aktiebolag
+  {
+    account_number: '2081',
+    account_name: 'Aktiekapital',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Det registrerade aktiekapitalet i ett aktiebolag.',
+    sru_code: '7220',
+  },
+  {
+    account_number: '2085',
+    account_name: 'Uppskrivningsfond',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Fond for uppskrivning av anlaggningstillgangar i aktiebolag.',
+    sru_code: '7221',
+  },
+  {
+    account_number: '2086',
+    account_name: 'Reservfond',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Bundet eget kapital i aktiebolag. Ska vara minst 20% av aktiekapitalet (aldre regler).',
+    sru_code: '7221',
+  },
+  {
+    account_number: '2091',
+    account_name: 'Balanserat resultat',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Ackumulerade vinster eller forluster fran tidigare ar som inte delats ut.',
+    sru_code: '7221',
+  },
+  {
+    account_number: '2093',
+    account_name: 'Erhallna aktieagartillskott',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Tillskott fran aktieagare som inte ar lan, okar fritt eget kapital.',
+    sru_code: '7221',
+  },
+  {
+    account_number: '2098',
+    account_name: 'Vinst/forlust fran foregaende ar',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Foregaende ars resultat innan det fordelats till balanserat resultat eller utdelning.',
+    sru_code: '7221',
+  },
+  {
+    account_number: '2099',
+    account_name: 'Arets resultat',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Vinst eller forlust for innevarande rakenskapsar (aktiebolag).',
+    sru_code: '7222',
+  },
+
+  // 21 - Obeskattade reserver
+  {
+    account_number: '2150',
+    account_name: 'Ackumulerade overavskrivningar',
+    account_class: 2,
+    account_group: '21',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Skattemassiga overavskrivningar pa inventarier utover plan (periodiseringsfond).',
+    sru_code: '7230',
+  },
+
+  // 23 - Langfristiga skulder
+  {
+    account_number: '2310',
+    account_name: 'Bankllan, langfristigt',
+    account_class: 2,
+    account_group: '23',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Langfristiga bankllan med aterbetalningstid langre an 12 manader.',
+    sru_code: '7230',
+  },
+  {
+    account_number: '2350',
+    account_name: 'Ovriga langfristiga skulder',
+    account_class: 2,
+    account_group: '23',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Langfristiga skulder utover banklan, t.ex. lan fran privatpersoner.',
+    sru_code: '7230',
+  },
+
+  // 24 - Kortfristiga skulder
+  {
+    account_number: '2410',
+    account_name: 'Kortfristiga lan fran kreditinstitut',
+    account_class: 2,
+    account_group: '24',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Banklan och checkrakkrediter med aterbetalningstid under 12 manader.',
+    sru_code: '7230',
+  },
+  {
+    account_number: '2440',
+    account_name: 'Leverantorsskulder',
+    account_class: 2,
+    account_group: '24',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Pengar som foretaget ar skyldigt leverantorer for mottagna fakturor.',
+    sru_code: '7230',
+  },
+
+  // 25 - Skatteskulder
+  {
+    account_number: '2510',
+    account_name: 'Skatteskulder',
+    account_class: 2,
+    account_group: '25',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Skulder till Skatteverket for preliminar skatt och andra skattebetalningar.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2514',
+    account_name: 'Beraknad inkomstskatt',
+    account_class: 2,
+    account_group: '25',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Beraknad men annu inte deklarerad inkomstskatt for rakenskapsaret.',
+    sru_code: '7231',
+  },
+
+  // 26 - Moms
+  {
+    account_number: '2610',
+    account_name: 'Utgaende moms, 25%',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Samlingskonto for utgaende moms med 25% momssats.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2611',
+    account_name: 'Utgaende moms forsaljning 25%',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Moms du tar ut pa forsaljning med 25% momssats. Ska betalas in till Skatteverket.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2614',
+    account_name: 'Utgaende moms omvand skattskyldighet 25%',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Utgaende moms vid omvand skattskyldighet (reverse charge) med 25% momssats.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2620',
+    account_name: 'Utgaende moms, 12%',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Samlingskonto for utgaende moms med 12% momssats.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2621',
+    account_name: 'Utgaende moms forsaljning 12%',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Moms pa forsaljning med 12% momssats, t.ex. livsmedel och hotell.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2624',
+    account_name: 'Utgaende moms omvand skattskyldighet 12%',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Utgaende moms vid omvand skattskyldighet (reverse charge) med 12% momssats.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2630',
+    account_name: 'Utgaende moms, 6%',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Samlingskonto for utgaende moms med 6% momssats.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2631',
+    account_name: 'Utgaende moms forsaljning 6%',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Moms pa forsaljning med 6% momssats, t.ex. bocker och tidningar.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2634',
+    account_name: 'Utgaende moms omvand skattskyldighet 6%',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Utgaende moms vid omvand skattskyldighet (reverse charge) med 6% momssats.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2641',
+    account_name: 'Debiterad ingaende moms',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'debit',
+    description: 'Moms pa inkop som foretaget har ratt att dra av. Minskar momsskulden.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2645',
+    account_name: 'Beraknad ingaende moms EU-forvarv',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'debit',
+    description: 'Ingaende moms som beraknas sjalv vid inkop fran andra EU-lander (omvand skattskyldighet).',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2650',
+    account_name: 'Redovisningskonto for moms',
+    account_class: 2,
+    account_group: '26',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Samlingskonto dit moms bokfors efter varje momsperiod, utgor nettot att betala till Skatteverket.',
+    sru_code: '7231',
+  },
+
+  // 27 - Personalens skatter och avgifter
+  {
+    account_number: '2710',
+    account_name: 'Personalskatt',
+    account_class: 2,
+    account_group: '27',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Innehallen preliminarskatt pa anstallda loner som ska betalas till Skatteverket.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2731',
+    account_name: 'Avrakning socialavgifter',
+    account_class: 2,
+    account_group: '27',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Arbetsgivaravgifter redovisade men annu inte inbetalda till Skatteverket.',
+    sru_code: '7231',
+  },
+
+  // 28 - Ovriga kortfristiga skulder
+  {
+    account_number: '2820',
+    account_name: 'Kortfristiga skulder till anstallda',
+    account_class: 2,
+    account_group: '28',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Skulder till anstallda for t.ex. reseforskott eller utlagg.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2893',
+    account_name: 'Skuld till aktieagare',
+    account_class: 2,
+    account_group: '28',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Pengar som aktiebolaget lanat av sina agare. Vanligt i mindre AB.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2898',
+    account_name: 'Outtagen vinstutdelning',
+    account_class: 2,
+    account_group: '28',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Beslutad men annu ej utbetald aktieutdelning.',
+    sru_code: '7231',
+  },
+
+  // 29 - Upplupna kostnader
+  {
+    account_number: '2910',
+    account_name: 'Upplupna loner',
+    account_class: 2,
+    account_group: '29',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Loner som intjanats men annu inte utbetalats vid periodens slut.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2920',
+    account_name: 'Upplupna semesterloner',
+    account_class: 2,
+    account_group: '29',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Skuld for intjanade men inte uttagna semesterdagar.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2940',
+    account_name: 'Upplupna arbetsgivaravgifter',
+    account_class: 2,
+    account_group: '29',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Arbetsgivaravgifter som hanfor sig till redovisade loner men annu inte betalats.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2960',
+    account_name: 'Upplupna rantekostnader',
+    account_class: 2,
+    account_group: '29',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Rantekostnader som upplupit men inte fakturerats eller betalats annu.',
+    sru_code: '7231',
+  },
+  {
+    account_number: '2990',
+    account_name: 'Ovriga upplupna kostnader och forutbetalda intakter',
+    account_class: 2,
+    account_group: '29',
+    account_type: 'liability',
+    normal_balance: 'credit',
+    description: 'Upplupna kostnader och forutbetalda intakter som inte ryms i andra underkonton.',
+    sru_code: '7231',
+  },
+
+  // =========================================================================
+  // CLASS 3: RORELSEINTATKER (Revenue)
+  // =========================================================================
+
+  // 30 - Forsaljning varor och tjanster
+  {
+    account_number: '3001',
+    account_name: 'Forsaljning varor/tjanster 25%',
+    account_class: 3,
+    account_group: '30',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Intakter fran forsaljning med 25% moms - den vanligaste intaktsraden for svenska foretag.',
+    sru_code: '7310',
+  },
+  {
+    account_number: '3002',
+    account_name: 'Forsaljning varor/tjanster 12%',
+    account_class: 3,
+    account_group: '30',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Intakter fran forsaljning med 12% moms, t.ex. livsmedel och restaurang.',
+    sru_code: '7310',
+  },
+  {
+    account_number: '3003',
+    account_name: 'Forsaljning varor/tjanster 6%',
+    account_class: 3,
+    account_group: '30',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Intakter fran forsaljning med 6% moms, t.ex. bocker, tidningar och kollektivtrafik.',
+    sru_code: '7310',
+  },
+  {
+    account_number: '3004',
+    account_name: 'Forsaljning, momsfri',
+    account_class: 3,
+    account_group: '30',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Intakter fran forsaljning som ar undantagen fran moms, t.ex. sjukvard och utbildning.',
+    sru_code: '7311',
+  },
+
+  // 31 - Momsfri forsaljning
+  {
+    account_number: '3100',
+    account_name: 'Momsfri forsaljning',
+    account_class: 3,
+    account_group: '31',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Forsaljning som ar undantagen fran moms enligt mervardeskattelagen.',
+    sru_code: '7311',
+  },
+
+  // 33 - Forsaljning tjanster utanfor Sverige
+  {
+    account_number: '3305',
+    account_name: 'Forsaljning tjanster export utanfor EU',
+    account_class: 3,
+    account_group: '33',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Intakter fran forsaljning av tjanster till kunder utanfor EU. Momsfritt.',
+    sru_code: '7310',
+  },
+  {
+    account_number: '3308',
+    account_name: 'Forsaljning tjanster EU',
+    account_class: 3,
+    account_group: '33',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Intakter fran forsaljning av tjanster till foretag i andra EU-lander. Omvand skattskyldighet.',
+    sru_code: '7310',
+  },
+
+  // 35 - Fakturerade kostnader
+  {
+    account_number: '3510',
+    account_name: 'Fakturerade utlagg',
+    account_class: 3,
+    account_group: '35',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Utlagg som vidarefaktureras till kund, t.ex. resor och material.',
+    sru_code: '7310',
+  },
+
+  // 37 - Intaktskorrigeringar
+  {
+    account_number: '3740',
+    account_name: 'Orestillbud',
+    account_class: 3,
+    account_group: '37',
+    account_type: 'revenue',
+    normal_balance: 'debit',
+    description: 'Oreskillnad som uppstar vid avrundning av betalningar (oret).',
+    sru_code: '7310',
+  },
+
+  // 39 - Ovriga rorelseintakter
+  {
+    account_number: '3900',
+    account_name: 'Ovriga rorelseintakter',
+    account_class: 3,
+    account_group: '39',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Andra intakter som inte hor till karnverksamheten, t.ex. uthyrning av lokal.',
+    sru_code: '7311',
+  },
+  {
+    account_number: '3910',
+    account_name: 'Hyresintakter',
+    account_class: 3,
+    account_group: '39',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Intakter fran uthyrning av lokaler, mark eller annan egendom.',
+    sru_code: '7311',
+  },
+  {
+    account_number: '3960',
+    account_name: 'Valutakursvinster pa fordringar och skulder',
+    account_class: 3,
+    account_group: '39',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Vinster som uppstar vid valutavaxling eller betalningar i utlandsk valuta.',
+    sru_code: '7310',
+  },
+  {
+    account_number: '3970',
+    account_name: 'Vinst vid avyttring av immateriella och materiella anlaggningstillgangar',
+    account_class: 3,
+    account_group: '39',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Vinst vid forsaljning av anlaggningstillgangar, t.ex. maskiner eller inventarier.',
+    sru_code: '7311',
+  },
+  {
+    account_number: '3990',
+    account_name: 'Ovriga ersattningar och intakter',
+    account_class: 3,
+    account_group: '39',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Diverse andra rorelseintakter som inte passar i ovriga kategorier.',
+    sru_code: '7311',
+  },
+
+  // =========================================================================
+  // CLASS 4: VARUINKOP OCH MATERIAL (Cost of goods sold)
+  // =========================================================================
+  {
+    account_number: '4010',
+    account_name: 'Varuinkop',
+    account_class: 4,
+    account_group: '40',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for inkop av varor avsedda for vidareforssaljning.',
+    sru_code: '7320',
+  },
+  {
+    account_number: '4100',
+    account_name: 'Inkop material och varor',
+    account_class: 4,
+    account_group: '41',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Material och varor som anvands i produktion eller som direkt kostnad.',
+    sru_code: '7320',
+  },
+  {
+    account_number: '4400',
+    account_name: 'Inkop varor utanfor EU',
+    account_class: 4,
+    account_group: '44',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Varuinkop fran lander utanfor EU, kan innebara tull och importmoms.',
+    sru_code: '7320',
+  },
+  {
+    account_number: '4500',
+    account_name: 'Ovriga varuinkop',
+    account_class: 4,
+    account_group: '45',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Varuinkop som inte passar i ovriga underkonton i klass 4.',
+    sru_code: '7320',
+  },
+  {
+    account_number: '4600',
+    account_name: 'Legoarbeten och underentreprenader',
+    account_class: 4,
+    account_group: '46',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for arbete utfort av underleverantorer som del av leverans till kund.',
+    sru_code: '7320',
+  },
+  {
+    account_number: '4990',
+    account_name: 'Lagerforrndring',
+    account_class: 4,
+    account_group: '49',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Forandring av varulagervarde under perioden. Okning minskar varuforbrukningen.',
+    sru_code: '7320',
+  },
+
+  // =========================================================================
+  // CLASS 5: OVRIGA EXTERNA KOSTNADER (External expenses)
+  // =========================================================================
+
+  // 50 - Lokalkostnader
+  {
+    account_number: '5010',
+    account_name: 'Lokalhyra',
+    account_class: 5,
+    account_group: '50',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Manadshyra for kontorslokal, lager eller annan arbetsplats.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5020',
+    account_name: 'El for lokal',
+    account_class: 5,
+    account_group: '50',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Elkostnader for foretagets lokaler.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5050',
+    account_name: 'Lokalvard',
+    account_class: 5,
+    account_group: '50',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for stadning och rengoring av foretagets lokaler.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5060',
+    account_name: 'Forsakring lokal',
+    account_class: 5,
+    account_group: '50',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Forsakringskostnader for foretagets lokaler.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5090',
+    account_name: 'Ovriga lokalkostnader',
+    account_class: 5,
+    account_group: '50',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Lokalkostnader som inte passar i andra underkonton, t.ex. vatten och varme.',
+    sru_code: '7321',
+  },
+
+  // 52 - Hyra anlaggningstillgangar
+  {
+    account_number: '5200',
+    account_name: 'Hyra av anlaggningstillgangar',
+    account_class: 5,
+    account_group: '52',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for leasing eller hyra av maskiner, bilar och annan utrustning.',
+    sru_code: '7321',
+  },
+
+  // 53 - Forsakringar
+  {
+    account_number: '5310',
+    account_name: 'Foretagsforsakringar',
+    account_class: 5,
+    account_group: '53',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Forsakringar for foretagets verksamhet, t.ex. ansvars-, egendoms- och avbrottsforsakring.',
+    sru_code: '7321',
+  },
+
+  // 54 - Forbrukningsinventarier
+  {
+    account_number: '5410',
+    account_name: 'Forbrukningsinventarier',
+    account_class: 5,
+    account_group: '54',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Inventarier med kort livslangd eller varde under halva prisbasbeloppet.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5420',
+    account_name: 'Programvaror',
+    account_class: 5,
+    account_group: '54',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for mjukvara, prenumerationer och licenser.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5460',
+    account_name: 'Forbrukningsmaterial',
+    account_class: 5,
+    account_group: '54',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Forbrukningsmaterial som inte ar kontorsmaterial, t.ex. forpackningsmaterial.',
+    sru_code: '7321',
+  },
+
+  // 55 - Reparation och underhall
+  {
+    account_number: '5500',
+    account_name: 'Reparation och underhall',
+    account_class: 5,
+    account_group: '55',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for reparation och underhall av maskiner, inventarier och lokaler.',
+    sru_code: '7321',
+  },
+
+  // 56 - Transportkostnader
+  {
+    account_number: '5610',
+    account_name: 'Bilkostnader',
+    account_class: 5,
+    account_group: '56',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Drivmedel, forsakring, reparation och ovriga kostnader for foretagebilar.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5615',
+    account_name: 'Drivmedel',
+    account_class: 5,
+    account_group: '56',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Bransle- och drivmedelskostnader for foretagets fordon.',
+    sru_code: '7321',
+  },
+
+  // 57 - Frakter
+  {
+    account_number: '5710',
+    account_name: 'Frakter och transporter',
+    account_class: 5,
+    account_group: '57',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for frakt och transport av varor till och fran foretaget.',
+    sru_code: '7321',
+  },
+
+  // 58 - Resekostnader
+  {
+    account_number: '5800',
+    account_name: 'Resekostnader',
+    account_class: 5,
+    account_group: '58',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Tjansteresor: tag, flyg, taxi och ovriga resekostnader.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5810',
+    account_name: 'Biljetter',
+    account_class: 5,
+    account_group: '58',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Rese- och transportbiljetter for tjansteresor (tag, flyg, buss).',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5820',
+    account_name: 'Hotell och logi',
+    account_class: 5,
+    account_group: '58',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Overnatningskostnader i samband med tjansteresor.',
+    sru_code: '7321',
+  },
+
+  // 59 - Reklam
+  {
+    account_number: '5910',
+    account_name: 'Annonsering och reklam',
+    account_class: 5,
+    account_group: '59',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for marknadsforing, annonser, Google Ads, sociala medier och reklamkampanjer.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '5930',
+    account_name: 'Reklamtrycksaker',
+    account_class: 5,
+    account_group: '59',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Trycksaker for marknadsforingsandamal, t.ex. broschyrer och visitkort.',
+    sru_code: '7321',
+  },
+
+  // =========================================================================
+  // CLASS 6: OVRIGA EXTERNA KOSTNADER (Other external expenses)
+  // =========================================================================
+
+  // 60 - Ovriga forsaljningskostnader
+  {
+    account_number: '6071',
+    account_name: 'Representation, avdragsgill',
+    account_class: 6,
+    account_group: '60',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Avdragsgill representation vid affarsrelaterade mallder och evenemang (max 300 kr/person).',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6072',
+    account_name: 'Representation, ej avdragsgill',
+    account_class: 6,
+    account_group: '60',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Representation som overstiger avdragsgilla beloppet. Inte skattemassigt avdragsgill.',
+    sru_code: '7321',
+  },
+
+  // 61 - Kontorsmateriel
+  {
+    account_number: '6110',
+    account_name: 'Kontorsmateriel',
+    account_class: 6,
+    account_group: '61',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Pennor, papper, toner, USB-minnen och ovriga kontorsfornodenheter.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6150',
+    account_name: 'Trycksaker',
+    account_class: 6,
+    account_group: '61',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Trycksaker for internt bruk, t.ex. blanketter och formulair.',
+    sru_code: '7321',
+  },
+
+  // 62 - Tele och post
+  {
+    account_number: '6211',
+    account_name: 'Telefon',
+    account_class: 6,
+    account_group: '62',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnad for fast telefoni och telefonabonnemang.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6212',
+    account_name: 'Mobiltelefon',
+    account_class: 6,
+    account_group: '62',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Mobilabonnemang och samtalskostnader for foretagets mobiler.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6230',
+    account_name: 'Datakommunikation',
+    account_class: 6,
+    account_group: '62',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Bredband, internetabonnemang, domaner, hosting och molntjanster.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6250',
+    account_name: 'Postbefordran',
+    account_class: 6,
+    account_group: '62',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Porto, frimarken och kostnader for postutskick.',
+    sru_code: '7321',
+  },
+
+  // 63 - Foretagsforsakringar och avgifter
+  {
+    account_number: '6310',
+    account_name: 'Foretagsforsakringar',
+    account_class: 6,
+    account_group: '63',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Premiekostnader for foretagets forsakringar, t.ex. ansvars- och egendomsforsakring.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6360',
+    account_name: 'Foreningsavgifter',
+    account_class: 6,
+    account_group: '63',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Medlemsavgifter till branschorganisationer, fackforbund och foreningar.',
+    sru_code: '7321',
+  },
+
+  // 65 - Ovriga externa tjanster
+  {
+    account_number: '6510',
+    account_name: 'Revisionsarvode',
+    account_class: 6,
+    account_group: '65',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Arvode till revisor for lagstadgad revision av foretagets arsredovisning.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6530',
+    account_name: 'Redovisningstjanster',
+    account_class: 6,
+    account_group: '65',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Avgifter till bokforingsbyrta eller redovisningskonsult.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6540',
+    account_name: 'IT-tjanster',
+    account_class: 6,
+    account_group: '65',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for extern IT-support, konsultation och drifttjanster.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6550',
+    account_name: 'Konsultarvoden',
+    account_class: 6,
+    account_group: '65',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Arvode till externa konsulter for radgivning och specialisttjanster.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6560',
+    account_name: 'Serviceavgifter',
+    account_class: 6,
+    account_group: '65',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Serviceavtal och underhalskostnader for utrustning och system.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6570',
+    account_name: 'Bankkostnader',
+    account_class: 6,
+    account_group: '65',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Avgifter for banktjanster, betalformedling, Swish och kortinlosen.',
+    sru_code: '7321',
+  },
+
+  // 69 - Ovriga externa kostnader
+  {
+    account_number: '6970',
+    account_name: 'Tidningar och facklitteratur',
+    account_class: 6,
+    account_group: '69',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Prenumerationer pa tidningar, tidskrifter och branschpublikationer.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6980',
+    account_name: 'Foretagshalsorvard',
+    account_class: 6,
+    account_group: '69',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for foretagshalsorvard, ergonomi och friskvordsavdrag.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6991',
+    account_name: 'Ovriga avdragsgilla kostnader',
+    account_class: 6,
+    account_group: '69',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Diverse externa kostnader som inte passar in under andra konton men ar avdragsgilla.',
+    sru_code: '7321',
+  },
+  {
+    account_number: '6992',
+    account_name: 'Ovriga ej avdragsgilla kostnader',
+    account_class: 6,
+    account_group: '69',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Externa kostnader som inte ar skattemassigt avdragsgilla, t.ex. boter och forseningsavgifter.',
+    sru_code: '7321',
+  },
+
+  // =========================================================================
+  // CLASS 7: PERSONALKOSTNADER OCH AVSKRIVNINGAR (Personnel & depreciation)
+  // =========================================================================
+
+  // 70 - Loner tjansteman
+  {
+    account_number: '7010',
+    account_name: 'Loner till tjansteman',
+    account_class: 7,
+    account_group: '70',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Bruttoloner (fore skatt) till anstallda tjarnsteman.',
+    sru_code: '7322',
+  },
+  {
+    account_number: '7082',
+    account_name: 'Sjukloner',
+    account_class: 7,
+    account_group: '70',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Lon som arbetsgivaren betalar under de forsta sjukdagarna (dag 2-14).',
+    sru_code: '7322',
+  },
+  {
+    account_number: '7090',
+    account_name: 'Forandring semesterlonskuld',
+    account_class: 7,
+    account_group: '70',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Justering av skuld for intjanade semesterdagar som annu inte tagits ut.',
+    sru_code: '7322',
+  },
+
+  // 72 - Loner kollektivanstallda
+  {
+    account_number: '7210',
+    account_name: 'Loner till kollektivanstallda',
+    account_class: 7,
+    account_group: '72',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Bruttoloner till arbetare och kollektivanstallda.',
+    sru_code: '7322',
+  },
+  {
+    account_number: '7290',
+    account_name: 'Forandring semesterlonskuld kollektiv',
+    account_class: 7,
+    account_group: '72',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Justering av semesterlonskuld for kollektivanstallda.',
+    sru_code: '7322',
+  },
+
+  // 73 - Kostnadsersattningar
+  {
+    account_number: '7310',
+    account_name: 'Kontanta extraersattningar',
+    account_class: 7,
+    account_group: '73',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnadsersattningar till anstallda, t.ex. milersattning och traktamente.',
+    sru_code: '7322',
+  },
+  {
+    account_number: '7323',
+    account_name: 'Bilersattning till anstallda, skattefri',
+    account_class: 7,
+    account_group: '73',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Skattefri bilersattning vid tjansteresor med egen bil (18,50 kr/mil skattefritt).',
+    sru_code: '7322',
+  },
+  {
+    account_number: '7332',
+    account_name: 'Traktamenten, skattefria',
+    account_class: 7,
+    account_group: '73',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Skattefria traktamenten vid tjansteresor med overnattning.',
+    sru_code: '7322',
+  },
+
+  // 74 - Pensionskostnader
+  {
+    account_number: '7410',
+    account_name: 'Pensionsforsakringspremier',
+    account_class: 7,
+    account_group: '74',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Premiebetalningar for tjanstepension till anstallda.',
+    sru_code: '7322',
+  },
+
+  // 75 - Sociala avgifter
+  {
+    account_number: '7510',
+    account_name: 'Arbetsgivaravgifter',
+    account_class: 7,
+    account_group: '75',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Lagstadgade sociala avgifter (ca 31,42% av bruttolonen) till Skatteverket.',
+    sru_code: '7322',
+  },
+  {
+    account_number: '7519',
+    account_name: 'Sociala avgifter for semester- och lonskuld',
+    account_class: 7,
+    account_group: '75',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Beraknade sociala avgifter pa upplupna semesterloner och andra loneskulder.',
+    sru_code: '7322',
+  },
+  {
+    account_number: '7533',
+    account_name: 'Sarskild loneskatt',
+    account_class: 7,
+    account_group: '75',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Sarskild loneskatt pa pensionskostnader (24,26%).',
+    sru_code: '7322',
+  },
+
+  // 76 - Ovriga personalkostnader
+  {
+    account_number: '7610',
+    account_name: 'Utbildning',
+    account_class: 7,
+    account_group: '76',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Kostnader for utbildning, kurser och konferenser for anstallda.',
+    sru_code: '7322',
+  },
+  {
+    account_number: '7631',
+    account_name: 'Personalrepresentation, avdragsgill',
+    account_class: 7,
+    account_group: '76',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Avdragsgill intern representation, t.ex. personalfester och jullunch.',
+    sru_code: '7322',
+  },
+  {
+    account_number: '7690',
+    account_name: 'Ovriga personalkostnader',
+    account_class: 7,
+    account_group: '76',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Diverse personalkostnader som inte ryms i andra underkonton.',
+    sru_code: '7322',
+  },
+
+  // 78 - Avskrivningar
+  {
+    account_number: '7810',
+    account_name: 'Avskrivningar immateriella anlaggningstillgangar',
+    account_class: 7,
+    account_group: '78',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Planmassig avskrivning av goodwill, patent och andra immateriella tillgangar.',
+    sru_code: '7325',
+  },
+  {
+    account_number: '7820',
+    account_name: 'Avskrivningar byggnader',
+    account_class: 7,
+    account_group: '78',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Arlig vardeminskning pa byggnader. Typiskt 2-5% per ar beroende pa byggnadstyp.',
+    sru_code: '7324',
+  },
+  {
+    account_number: '7832',
+    account_name: 'Avskrivningar inventarier och verktyg',
+    account_class: 7,
+    account_group: '78',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Arlig vardeminskning pa inventarier, maskiner och verktyg.',
+    sru_code: '7325',
+  },
+  {
+    account_number: '7834',
+    account_name: 'Avskrivningar bilar och transportmedel',
+    account_class: 7,
+    account_group: '78',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Arlig vardeminskning pa fordon som ags av foretaget.',
+    sru_code: '7325',
+  },
+  {
+    account_number: '7835',
+    account_name: 'Avskrivningar datorer',
+    account_class: 7,
+    account_group: '78',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Arlig vardeminskning pa datorer och IT-utrustning. Vanligen 3-5 ars avskrivningstid.',
+    sru_code: '7325',
+  },
+
+  // 79 - Ovriga rorelsekostnader
+  {
+    account_number: '7910',
+    account_name: 'Forlust vid avyttring av anlaggningstillgangar',
+    account_class: 7,
+    account_group: '79',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Forlust som uppstar vid forsaljning av anlaggningstillgangar under bokfort varde.',
+    sru_code: '7360',
+  },
+  {
+    account_number: '7960',
+    account_name: 'Valutakursforluster pa fordringar och skulder',
+    account_class: 7,
+    account_group: '79',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Forluster som uppstar vid valutavaxling eller betalningar i utlandsk valuta.',
+    sru_code: '7360',
+  },
+  {
+    account_number: '7970',
+    account_name: 'Forlust vid avyttring av kortfristiga placeringar',
+    account_class: 7,
+    account_group: '79',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Forlust vid forsaljning av kortfristiga vardepapper, t.ex. aktier.',
+    sru_code: '7360',
+  },
+
+  // =========================================================================
+  // CLASS 8: FINANSIELLA POSTER OCH RESULTAT (Financial items & result)
+  // =========================================================================
+
+  // 83 - Ranteintakter
+  {
+    account_number: '8310',
+    account_name: 'Ranteintakter',
+    account_class: 8,
+    account_group: '83',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Ranta pa bankkontosaldo, sparkonton och utlanade pengar.',
+    sru_code: '7313',
+  },
+  {
+    account_number: '8314',
+    account_name: 'Skattefria ranteintakter',
+    account_class: 8,
+    account_group: '83',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Ranteintakter som ar undantagna fran beskattning.',
+    sru_code: '7313',
+  },
+  {
+    account_number: '8330',
+    account_name: 'Valutakursvinster pa likvida medel',
+    account_class: 8,
+    account_group: '83',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Valutakursvinster pa bankmedel och liknande likvida tillgangar i utlandsk valuta.',
+    sru_code: '7313',
+  },
+
+  // 84 - Rantekostnader
+  {
+    account_number: '8410',
+    account_name: 'Rantekostnader',
+    account_class: 8,
+    account_group: '84',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Ranta pa lan, krediter och ovriga skulder till kreditgivare.',
+    sru_code: '7323',
+  },
+  {
+    account_number: '8420',
+    account_name: 'Rantor pa leverantorsskulder',
+    account_class: 8,
+    account_group: '84',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Drrojsmalsranta och ovrig ranta pa forsenade betalningar till leverantorer.',
+    sru_code: '7323',
+  },
+  {
+    account_number: '8430',
+    account_name: 'Valutakursforluster pa likvida medel',
+    account_class: 8,
+    account_group: '84',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Valutakursforluster pa bankmedel och liknande likvida tillgangar i utlandsk valuta.',
+    sru_code: '7323',
+  },
+
+  // 87 - Bokslutsdispositioner (intakter)
+  {
+    account_number: '8710',
+    account_name: 'Aterrforing overavskrivningar',
+    account_class: 8,
+    account_group: '87',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Aterforing av tidigare gjorda overavskrivningar till resultatet.',
+    sru_code: '7380',
+  },
+
+  // 88 - Bokslutsdispositioner (kostnader)
+  {
+    account_number: '8810',
+    account_name: 'Overavskrivningar',
+    account_class: 8,
+    account_group: '88',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Skattemassiga overavskrivningar pa inventarier utover planmassiga avskrivningar.',
+    sru_code: '7380',
+  },
+  {
+    account_number: '8850',
+    account_name: 'Periodiseringsfonder',
+    account_class: 8,
+    account_group: '88',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Avsattning till periodiseringsfond for att jamna ut resultat mellan ar (AB).',
+    sru_code: '7380',
+  },
+
+  // 89 - Skatter och arets resultat
+  {
+    account_number: '8910',
+    account_name: 'Skatt pa arets resultat',
+    account_class: 8,
+    account_group: '89',
+    account_type: 'expense',
+    normal_balance: 'debit',
+    description: 'Beraknad inkomstskatt pa det skattepliktiga resultatet for rakenskapsaret.',
+    sru_code: '7380',
+  },
+  {
+    account_number: '8999',
+    account_name: 'Arets resultat',
+    account_class: 8,
+    account_group: '89',
+    account_type: 'equity',
+    normal_balance: 'credit',
+    description: 'Slutresultatkonto som visar vinst eller forlust efter alla intakter och kostnader.',
+    sru_code: '7380',
+  },
+]
+
+// ---------------------------------------------------------------------------
+// Lookup indexes (lazy-initialized for performance)
+// ---------------------------------------------------------------------------
+
+let _byAccountNumber: Map<string, BASReferenceAccount> | null = null
+let _byClass: Map<number, BASReferenceAccount[]> | null = null
+
+function getByAccountNumberIndex(): Map<string, BASReferenceAccount> {
+  if (!_byAccountNumber) {
+    _byAccountNumber = new Map()
+    for (const account of BAS_REFERENCE) {
+      _byAccountNumber.set(account.account_number, account)
+    }
+  }
+  return _byAccountNumber
+}
+
+function getByClassIndex(): Map<number, BASReferenceAccount[]> {
+  if (!_byClass) {
+    _byClass = new Map()
+    for (const account of BAS_REFERENCE) {
+      const existing = _byClass.get(account.account_class) ?? []
+      existing.push(account)
+      _byClass.set(account.account_class, existing)
+    }
+  }
+  return _byClass
+}
+
+// ---------------------------------------------------------------------------
+// Helper functions
+// ---------------------------------------------------------------------------
+
+/**
+ * Look up a single BAS reference account by its account number.
+ * Returns undefined if the account number is not in the reference data.
+ */
+export function getBASReference(accountNumber: string): BASReferenceAccount | undefined {
+  return getByAccountNumberIndex().get(accountNumber)
+}
+
+/**
+ * Get all BAS reference accounts for a given account class (1-8).
+ * Returns an empty array if the class has no accounts in the reference data.
+ */
+export function getBASReferenceByClass(accountClass: number): BASReferenceAccount[] {
+  return getByClassIndex().get(accountClass) ?? []
+}
+
+/**
+ * Check whether an account number exists in the BAS reference data.
+ * Useful for validating that a user-entered account number is a standard BAS account.
+ */
+export function isStandardBASAccount(accountNumber: string): boolean {
+  return getByAccountNumberIndex().has(accountNumber)
+}
diff --git a/lib/bookkeeping/invoice-entries.ts b/lib/bookkeeping/invoice-entries.ts
index 792ee280..440c8e55 100644
--- a/lib/bookkeeping/invoice-entries.ts
+++ b/lib/bookkeeping/invoice-entries.ts
@@ -1,21 +1,104 @@
 import { createJournalEntry, findFiscalPeriod } from './engine'
 import { generateSalesVatLines, generateReverseChargeLines } from './vat-entries'
+import { getVatTreatmentForRate } from '@/lib/invoice/vat-rules'
 import type {
   CreateJournalEntryInput,
   CreateJournalEntryLineInput,
   EntityType,
   Invoice,
+  InvoiceItem,
   JournalEntry,
   VatTreatment,
 } from '@/types'
 
+/**
+ * Group invoice items by VAT rate and generate per-rate revenue + VAT lines.
+ * Returns credit lines only (revenue + VAT). The caller adds the debit side.
+ */
+function generatePerRateLines(
+  items: InvoiceItem[],
+  invoiceVatTreatment: VatTreatment,
+  entityType: EntityType,
+  invoiceNumber: string
+): CreateJournalEntryLineInput[] {
+  const lines: CreateJournalEntryLineInput[] = []
+
+  // Check if items have per-line vat_rate set (new invoices)
+  const hasPerLineVat = items.some((item) => item.vat_rate !== undefined && item.vat_rate !== null)
+
+  if (!hasPerLineVat) {
+    // Legacy fallback: single rate from invoice level
+    const revenueAccount = getRevenueAccount(invoiceVatTreatment, entityType)
+    const subtotal = items.reduce((sum, item) => sum + item.line_total, 0)
+    lines.push({
+      account_number: revenueAccount,
+      debit_amount: 0,
+      credit_amount: subtotal,
+      line_description: `Försäljning faktura ${invoiceNumber}`,
+    })
+
+    const totalVat = items.reduce((sum, item) => sum + (item.vat_amount || 0), 0)
+    if (totalVat > 0) {
+      const vatLines = generateSalesVatLines({
+        vatTreatment: invoiceVatTreatment,
+        baseAmount: subtotal,
+        direction: 'sales',
+      })
+      lines.push(...vatLines)
+    }
+    return lines
+  }
+
+  // Group items by vat_rate
+  const rateGroups = new Map<number, { subtotal: number; vatAmount: number }>()
+  for (const item of items) {
+    const rate = item.vat_rate ?? 25
+    const group = rateGroups.get(rate) || { subtotal: 0, vatAmount: 0 }
+    group.subtotal += item.line_total
+    group.vatAmount += item.vat_amount || 0
+    rateGroups.set(rate, group)
+  }
+
+  // Generate revenue + VAT lines per rate group
+  for (const [rate, group] of rateGroups) {
+    const treatment = rate === 0 && (invoiceVatTreatment === 'reverse_charge' || invoiceVatTreatment === 'export')
+      ? invoiceVatTreatment
+      : getVatTreatmentForRate(rate)
+    const revenueAccount = getRevenueAccount(treatment, entityType)
+    const roundedSubtotal = Math.round(group.subtotal * 100) / 100
+
+    lines.push({
+      account_number: revenueAccount,
+      debit_amount: 0,
+      credit_amount: roundedSubtotal,
+      line_description: `Försäljning faktura ${invoiceNumber}`,
+    })
+
+    const roundedVat = Math.round(group.vatAmount * 100) / 100
+    if (roundedVat !== 0) {
+      const vatAccount = getOutputVatAccount(treatment)
+      lines.push({
+        account_number: vatAccount,
+        debit_amount: 0,
+        credit_amount: roundedVat,
+        line_description: `Utgående moms ${rate}%`,
+      })
+    }
+  }
+
+  return lines
+}
+
 /**
  * Create journal entry when an invoice is created (status != draft)
  *
+ * Supports mixed VAT rates per line item. Groups items by vat_rate
+ * and creates separate revenue + VAT lines per rate.
+ *
  * Standard domestic invoice (25% VAT):
  *   Debit  1510 Kundfordringar     [total incl VAT]
- *   Credit 30xx Försäljning         [subtotal]
- *   Credit 2611 Utgående moms 25%   [vat_amount]
+ *   Credit 30xx Försäljning         [subtotal per rate]
+ *   Credit 26xx Utgående moms       [vat per rate]
  *
  * EU reverse charge:
  *   Debit  1510 Kundfordringar     [subtotal]
@@ -38,9 +121,6 @@ export async function createInvoiceJournalEntry(
 
   const lines: CreateJournalEntryLineInput[] = []
 
-  // Determine revenue account based on VAT treatment
-  const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
-
   // Debit: Kundfordringar (total including VAT)
   lines.push({
     account_number: '1510',
@@ -52,22 +132,27 @@ export async function createInvoiceJournalEntry(
     exchange_rate: invoice.exchange_rate || undefined,
   })
 
-  // Credit: Revenue account (subtotal, excl VAT)
-  lines.push({
-    account_number: revenueAccount,
-    debit_amount: 0,
-    credit_amount: invoice.subtotal,
-    line_description: `Försäljning faktura ${invoice.invoice_number}`,
-  })
-
-  // VAT lines (if applicable)
-  if (invoice.vat_amount > 0) {
-    const vatLines = generateSalesVatLines({
-      vatTreatment: invoice.vat_treatment,
-      baseAmount: invoice.subtotal,
-      direction: 'sales',
+  // Credit lines: revenue + VAT per rate group
+  if (invoice.items && invoice.items.length > 0) {
+    lines.push(...generatePerRateLines(invoice.items, invoice.vat_treatment, entityType, invoice.invoice_number))
+  } else {
+    // Fallback: no items available, use invoice-level amounts
+    const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
+    lines.push({
+      account_number: revenueAccount,
+      debit_amount: 0,
+      credit_amount: invoice.subtotal,
+      line_description: `Försäljning faktura ${invoice.invoice_number}`,
     })
-    lines.push(...vatLines)
+
+    if (invoice.vat_amount > 0) {
+      const vatLines = generateSalesVatLines({
+        vatTreatment: invoice.vat_treatment,
+        baseAmount: invoice.subtotal,
+        direction: 'sales',
+      })
+      lines.push(...vatLines)
+    }
   }
 
   const input: CreateJournalEntryInput = {
@@ -128,9 +213,10 @@ export async function createInvoicePaymentJournalEntry(
 
 /**
  * Create journal entry for a credit note (reversed version of original invoice entry)
+ * Supports per-item VAT rates with reversed debit/credit sides.
  *
- *   Debit  30xx Försäljning         [subtotal]
- *   Debit  26xx Utgående moms       [vat_amount]
+ *   Debit  30xx Försäljning         [subtotal per rate]
+ *   Debit  26xx Utgående moms       [vat per rate]
  *   Credit 1510 Kundfordringar      [total]
  */
 export async function createCreditNoteJournalEntry(
@@ -144,30 +230,43 @@ export async function createCreditNoteJournalEntry(
     return null
   }
 
-  const revenueAccount = getRevenueAccount(creditNote.vat_treatment, entityType)
-  const absSubtotal = Math.abs(creditNote.subtotal)
-  const absVat = Math.abs(creditNote.vat_amount)
   const absTotal = Math.abs(creditNote.total)
-
   const lines: CreateJournalEntryLineInput[] = []
 
-  // Debit: Revenue account (reverse the credit)
-  lines.push({
-    account_number: revenueAccount,
-    debit_amount: absSubtotal,
-    credit_amount: 0,
-    line_description: `Kreditfaktura ${creditNote.invoice_number}`,
-  })
+  // Generate reversed revenue + VAT lines per rate group
+  if (creditNote.items && creditNote.items.length > 0) {
+    const creditLines = generatePerRateLines(creditNote.items, creditNote.vat_treatment, entityType, creditNote.invoice_number)
+    // Swap debit/credit for credit note reversal (make amounts absolute first)
+    for (const line of creditLines) {
+      lines.push({
+        ...line,
+        debit_amount: Math.abs(line.credit_amount),
+        credit_amount: Math.abs(line.debit_amount),
+        line_description: `Kreditfaktura ${creditNote.invoice_number}`,
+      })
+    }
+  } else {
+    // Fallback: invoice-level amounts
+    const revenueAccount = getRevenueAccount(creditNote.vat_treatment, entityType)
+    const absSubtotal = Math.abs(creditNote.subtotal)
+    const absVat = Math.abs(creditNote.vat_amount)
 
-  // Debit: VAT account (reverse the credit, if applicable)
-  if (absVat > 0) {
-    const vatAccount = getOutputVatAccount(creditNote.vat_treatment)
     lines.push({
-      account_number: vatAccount,
-      debit_amount: absVat,
+      account_number: revenueAccount,
+      debit_amount: absSubtotal,
       credit_amount: 0,
-      line_description: `Moms kreditfaktura ${creditNote.invoice_number}`,
+      line_description: `Kreditfaktura ${creditNote.invoice_number}`,
     })
+
+    if (absVat > 0) {
+      const vatAccount = getOutputVatAccount(creditNote.vat_treatment)
+      lines.push({
+        account_number: vatAccount,
+        debit_amount: absVat,
+        credit_amount: 0,
+        line_description: `Moms kreditfaktura ${creditNote.invoice_number}`,
+      })
+    }
   }
 
   // Credit: Kundfordringar (reverse the debit)
@@ -192,11 +291,11 @@ export async function createCreditNoteJournalEntry(
 
 /**
  * Create journal entry for kontantmetoden (cash method) when payment is received.
- * Combined entry: revenue + VAT recognised at payment.
+ * Supports per-item VAT rates. Revenue + VAT recognised at payment.
  *
  *   Debit  1930 Företagskonto       [total]
- *   Credit 30xx Försäljning         [subtotal]
- *   Credit 26xx Utgående moms       [vat_amount]  (if applicable)
+ *   Credit 30xx Försäljning         [subtotal per rate]
+ *   Credit 26xx Utgående moms       [vat per rate]  (if applicable)
  */
 export async function createInvoiceCashEntry(
   userId: string,
@@ -210,7 +309,6 @@ export async function createInvoiceCashEntry(
     return null
   }
 
-  const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
   const lines: CreateJournalEntryLineInput[] = []
 
   // Debit: Företagskonto (total received)
@@ -221,23 +319,28 @@ export async function createInvoiceCashEntry(
     line_description: `Betalning faktura ${invoice.invoice_number}`,
   })
 
-  // Credit: Revenue account (subtotal excl VAT)
-  lines.push({
-    account_number: revenueAccount,
-    debit_amount: 0,
-    credit_amount: invoice.subtotal,
-    line_description: `Försäljning faktura ${invoice.invoice_number}`,
-  })
-
-  // Credit: Output VAT (if applicable)
-  if (invoice.vat_amount > 0) {
-    const vatAccount = getOutputVatAccount(invoice.vat_treatment)
+  // Credit lines: revenue + VAT per rate group
+  if (invoice.items && invoice.items.length > 0) {
+    lines.push(...generatePerRateLines(invoice.items, invoice.vat_treatment, entityType, invoice.invoice_number))
+  } else {
+    // Fallback: invoice-level amounts
+    const revenueAccount = getRevenueAccount(invoice.vat_treatment, entityType)
     lines.push({
-      account_number: vatAccount,
+      account_number: revenueAccount,
       debit_amount: 0,
-      credit_amount: invoice.vat_amount,
-      line_description: `Utgående moms faktura ${invoice.invoice_number}`,
+      credit_amount: invoice.subtotal,
+      line_description: `Försäljning faktura ${invoice.invoice_number}`,
     })
+
+    if (invoice.vat_amount > 0) {
+      const vatAccount = getOutputVatAccount(invoice.vat_treatment)
+      lines.push({
+        account_number: vatAccount,
+        debit_amount: 0,
+        credit_amount: invoice.vat_amount,
+        line_description: `Utgående moms faktura ${invoice.invoice_number}`,
+      })
+    }
   }
 
   const input: CreateJournalEntryInput = {
diff --git a/lib/bookkeeping/mapping-engine.ts b/lib/bookkeeping/mapping-engine.ts
index 5b40b07c..733e2c2b 100644
--- a/lib/bookkeeping/mapping-engine.ts
+++ b/lib/bookkeeping/mapping-engine.ts
@@ -190,7 +190,7 @@ function getDefaultResult(transaction: Transaction): MappingResult {
     requires_review: true,
     default_private: false,
     vat_lines: [],
-    description: 'Okategoriserad transaktion',
+    description: 'Obokförd transaktion',
   }
 }
 
diff --git a/lib/bookkeeping/validate-period-duration.ts b/lib/bookkeeping/validate-period-duration.ts
new file mode 100644
index 00000000..52a96846
--- /dev/null
+++ b/lib/bookkeeping/validate-period-duration.ts
@@ -0,0 +1,48 @@
+/**
+ * Validates fiscal period duration per BFL 3 kap.
+ * Maximum 18 months for any fiscal period (first year may be extended).
+ * Normal ongoing periods are 12 months.
+ */
+
+/**
+ * Calculate the number of months between two dates (inclusive of partial months).
+ * Assumes start is 1st of month and end is last of month.
+ */
+export function monthsBetween(start: string, end: string): number {
+  const s = new Date(start)
+  const e = new Date(end)
+  return (e.getFullYear() - s.getFullYear()) * 12 + (e.getMonth() - s.getMonth()) + 1
+}
+
+/**
+ * Validate a fiscal period's duration and date constraints.
+ * Returns null if valid, or an error message string if invalid.
+ */
+export function validatePeriodDuration(start: string, end: string): string | null {
+  const startDate = new Date(start)
+  const endDate = new Date(end)
+
+  // end must be after start
+  if (endDate <= startDate) {
+    return 'Period end must be after period start'
+  }
+
+  // start must be 1st of month
+  if (startDate.getDate() !== 1) {
+    return 'Period start must be the 1st of a month'
+  }
+
+  // end must be last day of month
+  const lastDayOfEndMonth = new Date(endDate.getFullYear(), endDate.getMonth() + 1, 0).getDate()
+  if (endDate.getDate() !== lastDayOfEndMonth) {
+    return 'Period end must be the last day of a month'
+  }
+
+  // Max 18 months per BFL 3 kap.
+  const months = monthsBetween(start, end)
+  if (months > 18) {
+    return `Period duration ${months} months exceeds maximum 18 months (BFL 3 kap.)`
+  }
+
+  return null
+}
diff --git a/lib/core/bookkeeping/period-service.ts b/lib/core/bookkeeping/period-service.ts
index f6a59b38..110dba32 100644
--- a/lib/core/bookkeeping/period-service.ts
+++ b/lib/core/bookkeeping/period-service.ts
@@ -1,5 +1,6 @@
 import { createClient } from '@/lib/supabase/server'
 import { eventBus } from '@/lib/events'
+import { validatePeriodDuration } from '@/lib/bookkeeping/validate-period-duration'
 import type { FiscalPeriod, PeriodStatus } from '@/types'
 
 /**
@@ -161,6 +162,12 @@ export async function createNextPeriod(
   const nextStartStr = nextStart.toISOString().split('T')[0]
   const nextEndStr = nextEnd.toISOString().split('T')[0]
 
+  // Validate period duration (max 18 months per BFL 3 kap.)
+  const durationError = validatePeriodDuration(nextStartStr, nextEndStr)
+  if (durationError) {
+    throw new Error(durationError)
+  }
+
   // Generate name: e.g. "FY 2025" or "FY 2025/2026"
   const startYear = nextStart.getFullYear()
   const endYear = nextEnd.getFullYear()
diff --git a/lib/email/invoice-templates.ts b/lib/email/invoice-templates.ts
index 73ade1be..1da8ab53 100644
--- a/lib/email/invoice-templates.ts
+++ b/lib/email/invoice-templates.ts
@@ -1,6 +1,14 @@
-import type { Invoice, Customer, CompanySettings } from '@/types'
+import type { Invoice, Customer, CompanySettings, InvoiceDocumentType } from '@/types'
 import { formatCurrency, formatDate } from '@/lib/utils'
 
+function getDocumentLabel(invoice: Invoice): string {
+  if (invoice.credited_invoice_id) return 'Kreditfaktura'
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  if (docType === 'proforma') return 'Proformafaktura'
+  if (docType === 'delivery_note') return 'Följesedel'
+  return 'Faktura'
+}
+
 export interface InvoiceEmailData {
   invoice: Invoice
   customer: Customer
@@ -13,8 +21,12 @@ export interface InvoiceEmailData {
 export function generateInvoiceEmailHtml(data: InvoiceEmailData): string {
   const { invoice, customer, company } = data
 
+  const documentType = getDocumentLabel(invoice)
   const isCreditNote = !!invoice.credited_invoice_id
-  const documentType = isCreditNote ? 'Kreditfaktura' : 'Faktura'
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  const isDeliveryNote = docType === 'delivery_note'
+  const isProforma = docType === 'proforma'
+  const hidePayment = isCreditNote || isDeliveryNote || isProforma
 
   return `
 <!DOCTYPE html>
@@ -79,7 +91,7 @@ export function generateInvoiceEmailHtml(data: InvoiceEmailData): string {
     </div>
 
     <!-- Payment Details -->
-    ${!isCreditNote ? `
+    ${!hidePayment ? `
     <div style="margin-bottom: 30px;">
       <h2 style="margin: 0 0 15px 0; font-size: 16px; font-weight: 600; color: #111;">
         Betalningsinformation
@@ -146,8 +158,12 @@ export function generateInvoiceEmailHtml(data: InvoiceEmailData): string {
 export function generateInvoiceEmailText(data: InvoiceEmailData): string {
   const { invoice, customer, company } = data
 
+  const documentType = getDocumentLabel(invoice)
   const isCreditNote = !!invoice.credited_invoice_id
-  const documentType = isCreditNote ? 'Kreditfaktura' : 'Faktura'
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  const isDeliveryNote = docType === 'delivery_note'
+  const isProforma = docType === 'proforma'
+  const hidePayment = isCreditNote || isDeliveryNote || isProforma
 
   let text = `${documentType} från ${company.company_name}\n`
   text += `${documentType}nummer: ${invoice.invoice_number}\n\n`
@@ -168,7 +184,7 @@ export function generateInvoiceEmailText(data: InvoiceEmailData): string {
   text += `Att betala: ${formatCurrency(invoice.total, invoice.currency)}\n`
   text += `---\n\n`
 
-  if (!isCreditNote) {
+  if (!hidePayment) {
     text += `Betalningsinformation:\n`
     if (company.bank_name) text += `Bank: ${company.bank_name}\n`
     if (company.clearing_number && company.account_number) {
@@ -198,8 +214,7 @@ export function generateInvoiceEmailText(data: InvoiceEmailData): string {
  */
 export function generateInvoiceEmailSubject(data: InvoiceEmailData): string {
   const { invoice, company } = data
-  const isCreditNote = !!invoice.credited_invoice_id
-  const documentType = isCreditNote ? 'Kreditfaktura' : 'Faktura'
+  const documentType = getDocumentLabel(invoice)
 
   return `${documentType} ${invoice.invoice_number} från ${company.company_name}`
 }
diff --git a/lib/events/types.ts b/lib/events/types.ts
index b108701a..de55ac4b 100644
--- a/lib/events/types.ts
+++ b/lib/events/types.ts
@@ -10,6 +10,7 @@ import type {
   CAMT053Statement,
   CAMT054Notification,
   AuditSecurityEvent,
+  ReconciliationMethod,
 } from '@/types'
 
 // ============================================================
@@ -32,6 +33,7 @@ export type CoreEvent =
   // Banking
   | { type: 'transaction.synced'; payload: { transactions: Transaction[]; userId: string } }
   | { type: 'transaction.categorized'; payload: { transaction: Transaction; account: string; taxCode: string; userId: string } }
+  | { type: 'transaction.reconciled'; payload: { transaction: Transaction; journalEntryId: string; method: ReconciliationMethod; userId: string } }
   | { type: 'bank.statement_received'; payload: { statement: CAMT053Statement; userId: string } }
   | { type: 'bank.payment_notification'; payload: { notification: CAMT054Notification; userId: string } }
   // Periods
diff --git a/lib/import/__tests__/account-mapper.test.ts b/lib/import/__tests__/account-mapper.test.ts
new file mode 100644
index 00000000..7eaf9ad2
--- /dev/null
+++ b/lib/import/__tests__/account-mapper.test.ts
@@ -0,0 +1,351 @@
+import { describe, it, expect } from 'vitest'
+import type { BASAccount } from '@/types'
+import type { SIEAccount, SIEAccountMappingRecord } from '../types'
+import {
+  suggestMappings,
+  validateMappings,
+  getMappingStats,
+  applyMappingOverride,
+  mappingsToMap,
+} from '../account-mapper'
+
+// --- Helpers ---
+
+function makeBASAccount(number: string, name: string): BASAccount {
+  const classNum = parseInt(number.charAt(0), 10)
+  const accountType =
+    classNum <= 1
+      ? 'asset'
+      : classNum === 2
+        ? 'liability'
+        : classNum === 3
+          ? 'revenue'
+          : 'expense'
+  return {
+    id: `bas-${number}`,
+    user_id: 'user-1',
+    account_number: number,
+    account_name: name,
+    account_class: classNum,
+    account_group: number.substring(0, 2),
+    account_type: accountType,
+    normal_balance: classNum <= 1 || classNum >= 4 ? 'debit' : 'credit',
+    plan_type: 'k1',
+    is_active: true,
+    is_system_account: false,
+    default_vat_code: null,
+    description: null,
+    sru_code: null,
+    sort_order: parseInt(number, 10),
+    created_at: '2024-01-01',
+    updated_at: '2024-01-01',
+  }
+}
+
+function makeSIEAccount(number: string, name: string): SIEAccount {
+  return { number, name }
+}
+
+// --- Fixtures ---
+
+const basAccounts: BASAccount[] = [
+  makeBASAccount('1510', 'Kundfordringar'),
+  makeBASAccount('1930', 'Företagskonto'),
+  makeBASAccount('2440', 'Leverantörsskulder'),
+  makeBASAccount('3001', 'Försäljning varor 25%'),
+  makeBASAccount('3002', 'Försäljning varor 12%'),
+  makeBASAccount('5010', 'Lokalhyra'),
+  makeBASAccount('6211', 'Telekommunikation'),
+]
+
+// --- Tests ---
+
+describe('suggestMappings', () => {
+  it('returns exact match with confidence 1.0', () => {
+    const source = [makeSIEAccount('1510', 'Kundfordringar')]
+    const result = suggestMappings(source, basAccounts)
+
+    expect(result).toHaveLength(1)
+    expect(result[0].targetAccount).toBe('1510')
+    expect(result[0].targetName).toBe('Kundfordringar')
+    expect(result[0].confidence).toBe(1.0)
+    expect(result[0].matchType).toBe('exact')
+    expect(result[0].isOverride).toBe(false)
+  })
+
+  it('returns unmapped entry when no match exists', () => {
+    const source = [makeSIEAccount('9999', 'Okänt konto')]
+    const result = suggestMappings(source, basAccounts)
+
+    expect(result).toHaveLength(1)
+    expect(result[0].targetAccount).toBe('')
+    expect(result[0].targetName).toBe('')
+    expect(result[0].confidence).toBe(0)
+    expect(result[0].matchType).toBe('manual')
+  })
+
+  it('does not fuzzy match accounts with similar names', () => {
+    // 3400 should NOT match 3001 or 3002 despite being in same class
+    const source = [makeSIEAccount('3400', 'Försäljning tjänster')]
+    const result = suggestMappings(source, basAccounts)
+
+    expect(result).toHaveLength(1)
+    expect(result[0].targetAccount).toBe('')
+    expect(result[0].confidence).toBe(0)
+  })
+
+  it('does not fuzzy match accounts with similar numbers', () => {
+    // 2510 should NOT match 2440 despite being in same class
+    const source = [makeSIEAccount('2510', 'Skatteskulder')]
+    const result = suggestMappings(source, basAccounts)
+
+    expect(result).toHaveLength(1)
+    expect(result[0].targetAccount).toBe('')
+    expect(result[0].confidence).toBe(0)
+  })
+
+  it('preserves user overrides from existing mappings', () => {
+    const source = [makeSIEAccount('3400', 'Försäljning tjänster')]
+    const existingMappings: SIEAccountMappingRecord[] = [
+      {
+        id: 'map-1',
+        user_id: 'user-1',
+        source_account: '3400',
+        source_name: 'Försäljning tjänster',
+        target_account: '3001',
+        confidence: 1.0,
+        match_type: 'manual',
+        created_at: '2024-01-01',
+        updated_at: '2024-01-01',
+      },
+    ]
+
+    const result = suggestMappings(source, basAccounts, existingMappings)
+
+    expect(result).toHaveLength(1)
+    expect(result[0].targetAccount).toBe('3001')
+    expect(result[0].isOverride).toBe(true)
+    expect(result[0].matchType).toBe('manual')
+  })
+
+  it('sorts unmapped accounts first (lowest confidence)', () => {
+    const source = [
+      makeSIEAccount('1510', 'Kundfordringar'),
+      makeSIEAccount('9999', 'Okänt konto'),
+      makeSIEAccount('1930', 'Företagskonto'),
+    ]
+    const result = suggestMappings(source, basAccounts)
+
+    expect(result).toHaveLength(3)
+    // Unmapped (confidence 0) should come first
+    expect(result[0].sourceAccount).toBe('9999')
+    expect(result[0].confidence).toBe(0)
+    // Exact matches (confidence 1.0) come after
+    expect(result[1].confidence).toBe(1.0)
+    expect(result[2].confidence).toBe(1.0)
+  })
+
+  it('handles multiple accounts with mixed results', () => {
+    const source = [
+      makeSIEAccount('1510', 'Kundfordringar'),
+      makeSIEAccount('3400', 'Försäljning tjänster'),
+      makeSIEAccount('5010', 'Lokalhyra'),
+    ]
+    const result = suggestMappings(source, basAccounts)
+
+    expect(result).toHaveLength(3)
+
+    const mapped = result.filter((m) => m.targetAccount)
+    const unmapped = result.filter((m) => !m.targetAccount)
+    expect(mapped).toHaveLength(2)
+    expect(unmapped).toHaveLength(1)
+  })
+
+  it('handles empty source accounts', () => {
+    const result = suggestMappings([], basAccounts)
+    expect(result).toHaveLength(0)
+  })
+
+  it('handles empty BAS accounts — everything unmapped', () => {
+    const source = [makeSIEAccount('1510', 'Kundfordringar')]
+    const result = suggestMappings(source, [])
+
+    expect(result).toHaveLength(1)
+    expect(result[0].targetAccount).toBe('')
+    expect(result[0].confidence).toBe(0)
+  })
+})
+
+describe('validateMappings', () => {
+  it('returns valid when all accounts are mapped', () => {
+    const mappings = suggestMappings(
+      [makeSIEAccount('1510', 'Kundfordringar'), makeSIEAccount('1930', 'Företagskonto')],
+      basAccounts
+    )
+    const validation = validateMappings(mappings)
+
+    expect(validation.valid).toBe(true)
+    expect(validation.unmappedAccounts).toHaveLength(0)
+  })
+
+  it('returns invalid when accounts are unmapped', () => {
+    const mappings = suggestMappings(
+      [makeSIEAccount('1510', 'Kundfordringar'), makeSIEAccount('9999', 'Okänt konto')],
+      basAccounts
+    )
+    const validation = validateMappings(mappings)
+
+    expect(validation.valid).toBe(false)
+    expect(validation.unmappedAccounts).toContain('9999')
+    expect(validation.unmappedAccounts).toHaveLength(1)
+  })
+
+  it('detects low confidence accounts', () => {
+    // With exact-match-only mapper, low confidence only comes from existing overrides
+    const mappings = [
+      {
+        sourceAccount: '3400',
+        sourceName: 'Försäljning tjänster',
+        targetAccount: '3001',
+        targetName: 'Försäljning varor 25%',
+        confidence: 0.3,
+        matchType: 'class' as const,
+        isOverride: false,
+      },
+    ]
+
+    const validation = validateMappings(mappings)
+    expect(validation.lowConfidenceAccounts).toContain('3400')
+  })
+})
+
+describe('getMappingStats', () => {
+  it('counts total, mapped, unmapped correctly', () => {
+    const mappings = suggestMappings(
+      [
+        makeSIEAccount('1510', 'Kundfordringar'),
+        makeSIEAccount('9999', 'Okänt konto'),
+        makeSIEAccount('5010', 'Lokalhyra'),
+      ],
+      basAccounts
+    )
+    const stats = getMappingStats(mappings)
+
+    expect(stats.total).toBe(3)
+    expect(stats.mapped).toBe(2)
+    expect(stats.unmapped).toBe(1)
+  })
+
+  it('counts match types correctly', () => {
+    const mappings = suggestMappings(
+      [
+        makeSIEAccount('1510', 'Kundfordringar'),
+        makeSIEAccount('9999', 'Okänt konto'),
+      ],
+      basAccounts
+    )
+    const stats = getMappingStats(mappings)
+
+    expect(stats.exact).toBe(1)
+    expect(stats.manual).toBe(1) // unmapped gets matchType 'manual'
+    expect(stats.name).toBe(0)
+    expect(stats.class).toBe(0)
+  })
+
+  it('calculates average confidence for mapped accounts only', () => {
+    const mappings = suggestMappings(
+      [
+        makeSIEAccount('1510', 'Kundfordringar'), // exact, confidence 1.0
+        makeSIEAccount('1930', 'Företagskonto'),   // exact, confidence 1.0
+        makeSIEAccount('9999', 'Okänt konto'),     // unmapped, confidence 0
+      ],
+      basAccounts
+    )
+    const stats = getMappingStats(mappings)
+
+    // Average of mapped only: (1.0 + 1.0) / 2 = 1.0
+    expect(stats.averageConfidence).toBe(1.0)
+  })
+
+  it('returns 0 average confidence when nothing is mapped', () => {
+    const mappings = suggestMappings(
+      [makeSIEAccount('9999', 'Okänt konto')],
+      basAccounts
+    )
+    const stats = getMappingStats(mappings)
+    expect(stats.averageConfidence).toBe(0)
+  })
+})
+
+describe('applyMappingOverride', () => {
+  it('sets target, confidence 1.0, matchType manual, and isOverride', () => {
+    const mappings = suggestMappings(
+      [makeSIEAccount('3400', 'Försäljning tjänster')],
+      basAccounts
+    )
+
+    const updated = applyMappingOverride(mappings, '3400', '3001', 'Försäljning varor 25%')
+
+    expect(updated).toHaveLength(1)
+    expect(updated[0].targetAccount).toBe('3001')
+    expect(updated[0].targetName).toBe('Försäljning varor 25%')
+    expect(updated[0].confidence).toBe(1.0)
+    expect(updated[0].matchType).toBe('manual')
+    expect(updated[0].isOverride).toBe(true)
+  })
+
+  it('does not mutate the original array', () => {
+    const mappings = suggestMappings(
+      [makeSIEAccount('3400', 'Försäljning tjänster')],
+      basAccounts
+    )
+    const original = [...mappings]
+
+    applyMappingOverride(mappings, '3400', '3001', 'Försäljning varor 25%')
+
+    expect(mappings[0].targetAccount).toBe(original[0].targetAccount)
+    expect(mappings[0].confidence).toBe(original[0].confidence)
+  })
+
+  it('only affects the specified source account', () => {
+    const mappings = suggestMappings(
+      [
+        makeSIEAccount('3400', 'Försäljning tjänster'),
+        makeSIEAccount('9998', 'Annat okänt konto'),
+      ],
+      basAccounts
+    )
+
+    const updated = applyMappingOverride(mappings, '3400', '3001', 'Försäljning varor 25%')
+
+    const unchanged = updated.find((m) => m.sourceAccount === '9998')
+    expect(unchanged?.targetAccount).toBe('')
+    expect(unchanged?.confidence).toBe(0)
+  })
+})
+
+describe('mappingsToMap', () => {
+  it('creates a Map from source to target account', () => {
+    const mappings = suggestMappings(
+      [makeSIEAccount('1510', 'Kundfordringar'), makeSIEAccount('1930', 'Företagskonto')],
+      basAccounts
+    )
+    const map = mappingsToMap(mappings)
+
+    expect(map.get('1510')).toBe('1510')
+    expect(map.get('1930')).toBe('1930')
+    expect(map.size).toBe(2)
+  })
+
+  it('skips unmapped accounts', () => {
+    const mappings = suggestMappings(
+      [makeSIEAccount('1510', 'Kundfordringar'), makeSIEAccount('9999', 'Okänt konto')],
+      basAccounts
+    )
+    const map = mappingsToMap(mappings)
+
+    expect(map.get('1510')).toBe('1510')
+    expect(map.has('9999')).toBe(false)
+    expect(map.size).toBe(1)
+  })
+})
diff --git a/lib/import/__tests__/sie-import.test.ts b/lib/import/__tests__/sie-import.test.ts
new file mode 100644
index 00000000..53d92ec8
--- /dev/null
+++ b/lib/import/__tests__/sie-import.test.ts
@@ -0,0 +1,223 @@
+import { describe, it, expect } from 'vitest'
+import { generateImportPreview } from '../sie-import'
+import type { ParsedSIEFile, AccountMapping } from '../types'
+
+// --- Helpers ---
+
+function makeParsedFile(overrides?: Partial<ParsedSIEFile>): ParsedSIEFile {
+  return {
+    header: {
+      sieType: 4,
+      program: 'TestProg',
+      programVersion: '1.0',
+      generatedDate: new Date(2024, 0, 1),
+      format: 'PC8',
+      companyName: 'Test AB',
+      orgNumber: '5566778899',
+      address: null,
+      fiscalYears: [{ yearIndex: 0, start: new Date(2024, 0, 1), end: new Date(2024, 11, 31) }],
+      currency: 'SEK',
+    },
+    accounts: [
+      { number: '1510', name: 'Kundfordringar' },
+      { number: '1930', name: 'Företagskonto' },
+      { number: '2440', name: 'Leverantörsskulder' },
+    ],
+    openingBalances: [
+      { yearIndex: 0, account: '1510', amount: 50000 },
+      { yearIndex: 0, account: '1930', amount: 100000 },
+      { yearIndex: 0, account: '2440', amount: -150000 },
+    ],
+    closingBalances: [],
+    resultBalances: [],
+    vouchers: [
+      {
+        series: 'A',
+        number: 1,
+        date: new Date(2024, 0, 15),
+        description: 'Faktura 1001',
+        lines: [
+          { account: '1510', amount: 12500 },
+          { account: '3001', amount: -10000 },
+          { account: '2611', amount: -2500 },
+        ],
+      },
+    ],
+    issues: [],
+    stats: {
+      totalAccounts: 3,
+      totalVouchers: 1,
+      totalTransactionLines: 3,
+      fiscalYearStart: new Date(2024, 0, 1),
+      fiscalYearEnd: new Date(2024, 11, 31),
+    },
+    ...overrides,
+  }
+}
+
+function makeMapping(source: string, target: string, confidence: number = 1.0): AccountMapping {
+  return {
+    sourceAccount: source,
+    sourceName: `Account ${source}`,
+    targetAccount: target,
+    targetName: `Target ${target}`,
+    confidence,
+    matchType: target ? 'exact' : 'manual',
+    isOverride: false,
+  }
+}
+
+// --- Tests ---
+
+describe('generateImportPreview', () => {
+  describe('trial balance from IB', () => {
+    it('calculates debit totals from positive IB amounts', () => {
+      const parsed = makeParsedFile()
+      const mappings = [
+        makeMapping('1510', '1510'),
+        makeMapping('1930', '1930'),
+        makeMapping('2440', '2440'),
+      ]
+      const preview = generateImportPreview(parsed, mappings)
+
+      // Positive amounts: 50000 + 100000 = 150000
+      expect(preview.trialBalance.totalDebit).toBe(150000)
+    })
+
+    it('calculates credit totals from negative IB amounts', () => {
+      const parsed = makeParsedFile()
+      const mappings = [
+        makeMapping('1510', '1510'),
+        makeMapping('1930', '1930'),
+        makeMapping('2440', '2440'),
+      ]
+      const preview = generateImportPreview(parsed, mappings)
+
+      // Negative amounts: |-150000| = 150000
+      expect(preview.trialBalance.totalCredit).toBe(150000)
+    })
+
+    it('detects balanced trial balance', () => {
+      const parsed = makeParsedFile()
+      const mappings = [makeMapping('1510', '1510')]
+      const preview = generateImportPreview(parsed, mappings)
+
+      // 150000 debit = 150000 credit
+      expect(preview.trialBalance.isBalanced).toBe(true)
+    })
+
+    it('detects unbalanced trial balance', () => {
+      const parsed = makeParsedFile({
+        openingBalances: [
+          { yearIndex: 0, account: '1510', amount: 50000 },
+          { yearIndex: 0, account: '1930', amount: 100000 },
+          // Missing credit side — only 150000 debit, 0 credit
+        ],
+      })
+      const mappings = [makeMapping('1510', '1510')]
+      const preview = generateImportPreview(parsed, mappings)
+
+      expect(preview.trialBalance.isBalanced).toBe(false)
+    })
+
+    it('handles zero opening balances', () => {
+      const parsed = makeParsedFile({ openingBalances: [] })
+      const mappings: AccountMapping[] = []
+      const preview = generateImportPreview(parsed, mappings)
+
+      expect(preview.trialBalance.totalDebit).toBe(0)
+      expect(preview.trialBalance.totalCredit).toBe(0)
+      expect(preview.trialBalance.isBalanced).toBe(true)
+    })
+  })
+
+  describe('company info passthrough', () => {
+    it('passes company name', () => {
+      const parsed = makeParsedFile()
+      const preview = generateImportPreview(parsed, [])
+      expect(preview.companyName).toBe('Test AB')
+    })
+
+    it('passes org number', () => {
+      const parsed = makeParsedFile()
+      const preview = generateImportPreview(parsed, [])
+      expect(preview.orgNumber).toBe('5566778899')
+    })
+
+    it('handles null company info', () => {
+      const parsed = makeParsedFile({
+        header: {
+          ...makeParsedFile().header,
+          companyName: null,
+          orgNumber: null,
+        },
+      })
+      const preview = generateImportPreview(parsed, [])
+      expect(preview.companyName).toBeNull()
+      expect(preview.orgNumber).toBeNull()
+    })
+  })
+
+  describe('mapping status', () => {
+    it('reflects mapper output counts', () => {
+      const parsed = makeParsedFile()
+      const mappings = [
+        makeMapping('1510', '1510'),     // mapped
+        makeMapping('1930', '1930'),     // mapped
+        makeMapping('2440', '', 0),       // unmapped
+      ]
+      const preview = generateImportPreview(parsed, mappings)
+
+      expect(preview.mappingStatus.total).toBe(3)
+      expect(preview.mappingStatus.mapped).toBe(2)
+      expect(preview.mappingStatus.unmapped).toBe(1)
+    })
+
+    it('reports low confidence mappings', () => {
+      const mappings = [
+        makeMapping('1510', '1510', 1.0),
+        makeMapping('3400', '3001', 0.3), // low confidence
+      ]
+      const parsed = makeParsedFile()
+      const preview = generateImportPreview(parsed, mappings)
+
+      expect(preview.mappingStatus.lowConfidence).toBe(1)
+    })
+  })
+
+  describe('statistics', () => {
+    it('passes account count', () => {
+      const parsed = makeParsedFile()
+      const preview = generateImportPreview(parsed, [])
+      expect(preview.accountCount).toBe(3)
+    })
+
+    it('passes voucher count', () => {
+      const parsed = makeParsedFile()
+      const preview = generateImportPreview(parsed, [])
+      expect(preview.voucherCount).toBe(1)
+    })
+
+    it('passes transaction line count', () => {
+      const parsed = makeParsedFile()
+      const preview = generateImportPreview(parsed, [])
+      expect(preview.transactionLineCount).toBe(3)
+    })
+  })
+
+  describe('issues passthrough', () => {
+    it('passes parse issues to preview', () => {
+      const parsed = makeParsedFile({
+        issues: [
+          { severity: 'warning', line: 5, message: 'Unknown tag: #FOO', tag: 'FOO' },
+          { severity: 'error', line: 10, message: 'Invalid voucher', tag: 'VER' },
+        ],
+      })
+      const preview = generateImportPreview(parsed, [])
+
+      expect(preview.issues).toHaveLength(2)
+      expect(preview.issues[0].severity).toBe('warning')
+      expect(preview.issues[1].severity).toBe('error')
+    })
+  })
+})
diff --git a/lib/import/__tests__/sie-parser.test.ts b/lib/import/__tests__/sie-parser.test.ts
new file mode 100644
index 00000000..3a1a0d20
--- /dev/null
+++ b/lib/import/__tests__/sie-parser.test.ts
@@ -0,0 +1,345 @@
+import { describe, it, expect } from 'vitest'
+import { parseSIEFile, validateSIEFile } from '../sie-parser'
+
+// --- SIE content fixtures ---
+
+const MINIMAL_SIE = [
+  '#FLAGGA 0',
+  '#SIETYP 4',
+  '#PROGRAM "TestProg" "1.0"',
+  '#FORMAT PC8',
+  '#GEN 20240101',
+  '#FNAMN "Test AB"',
+  '#ORGNR 5566778899',
+  '#VALUTA SEK',
+  '#RAR 0 20240101 20241231',
+  '#KONTO 1510 "Kundfordringar"',
+  '#KONTO 1930 "Företagskonto"',
+  '#KONTO 3001 "Försäljning varor 25%"',
+].join('\n')
+
+const SIE_WITH_BALANCES = [
+  '#FLAGGA 0',
+  '#SIETYP 4',
+  '#FNAMN "Balans AB"',
+  '#ORGNR 1234567890',
+  '#RAR 0 20240101 20241231',
+  '#KONTO 1510 "Kundfordringar"',
+  '#KONTO 1930 "Företagskonto"',
+  '#KONTO 2440 "Leverantörsskulder"',
+  '#IB 0 1510 50000.00',
+  '#IB 0 1930 100000.00',
+  '#IB 0 2440 -150000.00',
+  '#UB 0 1510 75000.00',
+  '#UB 0 1930 125000.00',
+  '#UB 0 2440 -200000.00',
+].join('\n')
+
+const SIE_WITH_VOUCHERS = [
+  '#FLAGGA 0',
+  '#SIETYP 4',
+  '#FNAMN "Voucher AB"',
+  '#RAR 0 20240101 20241231',
+  '#KONTO 1510 "Kundfordringar"',
+  '#KONTO 1930 "Företagskonto"',
+  '#KONTO 3001 "Försäljning"',
+  '#KONTO 2611 "Utgående moms 25%"',
+  '#VER A 1 20240115 "Faktura 1001"',
+  '{',
+  '#TRANS 1510 {} 12500.00',
+  '#TRANS 3001 {} -10000.00',
+  '#TRANS 2611 {} -2500.00',
+  '}',
+  '#VER A 2 20240220 "Inbetalning faktura 1001"',
+  '{',
+  '#TRANS 1930 {} 12500.00',
+  '#TRANS 1510 {} -12500.00',
+  '}',
+].join('\n')
+
+const SIE_TYPE_1 = [
+  '#FLAGGA 0',
+  '#SIETYP 1',
+  '#FNAMN "SIE1 AB"',
+  '#RAR 0 20240101 20241231',
+  '#KONTO 1510 "Kundfordringar"',
+  '#IB 0 1510 50000.00',
+  '#UB 0 1510 75000.00',
+].join('\n')
+
+const SIE_WITH_SRU = [
+  '#FLAGGA 0',
+  '#SIETYP 4',
+  '#FNAMN "SRU AB"',
+  '#RAR 0 20240101 20241231',
+  '#KONTO 1510 "Kundfordringar"',
+  '#SRU 1510 7251',
+  '#KONTO 3001 "Försäljning"',
+  '#SRU 3001 7410',
+].join('\n')
+
+const SIE_UNBALANCED_VOUCHER = [
+  '#FLAGGA 0',
+  '#SIETYP 4',
+  '#FNAMN "Obalanserad AB"',
+  '#RAR 0 20240101 20241231',
+  '#KONTO 1510 "Kundfordringar"',
+  '#KONTO 3001 "Försäljning"',
+  '#VER A 1 20240115 "Obalanserad verifikation"',
+  '{',
+  '#TRANS 1510 {} 10000.00',
+  '#TRANS 3001 {} -5000.00',
+  '}',
+].join('\n')
+
+const SIE_WITH_OBJECT_LIST = [
+  '#FLAGGA 0',
+  '#SIETYP 4',
+  '#FNAMN "Objects AB"',
+  '#RAR 0 20240101 20241231',
+  '#KONTO 5010 "Lokalhyra"',
+  '#KONTO 1930 "Företagskonto"',
+  '#VER A 1 20240115 "Hyra januari"',
+  '{',
+  '#TRANS 5010 {1 "Kontor"} 15000.00',
+  '#TRANS 1930 {} -15000.00',
+  '}',
+].join('\n')
+
+// --- parseSIEFile tests ---
+
+describe('parseSIEFile', () => {
+  describe('header parsing', () => {
+    it('parses SIE type', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.header.sieType).toBe(4)
+    })
+
+    it('parses company name from #FNAMN', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.header.companyName).toBe('Test AB')
+    })
+
+    it('parses org number from #ORGNR', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.header.orgNumber).toBe('5566778899')
+    })
+
+    it('parses fiscal year from #RAR', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.header.fiscalYears).toHaveLength(1)
+      expect(result.header.fiscalYears[0].yearIndex).toBe(0)
+      expect(result.header.fiscalYears[0].start).toEqual(new Date(2024, 0, 1))
+      expect(result.header.fiscalYears[0].end).toEqual(new Date(2024, 11, 31))
+    })
+
+    it('parses currency from #VALUTA', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.header.currency).toBe('SEK')
+    })
+
+    it('defaults currency to SEK when not specified', () => {
+      const content = '#FLAGGA 0\n#SIETYP 4\n#FNAMN "Test"\n#RAR 0 20240101 20241231'
+      const result = parseSIEFile(content)
+      expect(result.header.currency).toBe('SEK')
+    })
+
+    it('parses program info', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.header.program).toBe('TestProg')
+      expect(result.header.programVersion).toBe('1.0')
+    })
+
+    it('parses generated date', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.header.generatedDate).toEqual(new Date(2024, 0, 1))
+    })
+
+    it('parses SIE type 1', () => {
+      const result = parseSIEFile(SIE_TYPE_1)
+      expect(result.header.sieType).toBe(1)
+    })
+  })
+
+  describe('account parsing', () => {
+    it('parses #KONTO with number and name', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.accounts).toHaveLength(3)
+      expect(result.accounts[0]).toEqual({ number: '1510', name: 'Kundfordringar' })
+      expect(result.accounts[1]).toEqual({ number: '1930', name: 'Företagskonto' })
+    })
+
+    it('parses #SRU codes onto accounts', () => {
+      const result = parseSIEFile(SIE_WITH_SRU)
+      const account1510 = result.accounts.find((a) => a.number === '1510')
+      expect(account1510?.sruCode).toBe('7251')
+      const account3001 = result.accounts.find((a) => a.number === '3001')
+      expect(account3001?.sruCode).toBe('7410')
+    })
+  })
+
+  describe('balance parsing', () => {
+    it('parses opening balances (#IB) with positive amounts', () => {
+      const result = parseSIEFile(SIE_WITH_BALANCES)
+      const ib1510 = result.openingBalances.find((b) => b.account === '1510')
+      expect(ib1510?.amount).toBe(50000)
+      expect(ib1510?.yearIndex).toBe(0)
+    })
+
+    it('parses opening balances (#IB) with negative amounts', () => {
+      const result = parseSIEFile(SIE_WITH_BALANCES)
+      const ib2440 = result.openingBalances.find((b) => b.account === '2440')
+      expect(ib2440?.amount).toBe(-150000)
+    })
+
+    it('parses closing balances (#UB)', () => {
+      const result = parseSIEFile(SIE_WITH_BALANCES)
+      expect(result.closingBalances).toHaveLength(3)
+      const ub1930 = result.closingBalances.find((b) => b.account === '1930')
+      expect(ub1930?.amount).toBe(125000)
+    })
+  })
+
+  describe('voucher parsing', () => {
+    it('parses #VER with series, number, date, description', () => {
+      const result = parseSIEFile(SIE_WITH_VOUCHERS)
+      expect(result.vouchers).toHaveLength(2)
+
+      const v1 = result.vouchers[0]
+      expect(v1.series).toBe('A')
+      expect(v1.number).toBe(1)
+      expect(v1.date).toEqual(new Date(2024, 0, 15))
+      expect(v1.description).toBe('Faktura 1001')
+    })
+
+    it('parses #TRANS lines within a voucher', () => {
+      const result = parseSIEFile(SIE_WITH_VOUCHERS)
+      const v1 = result.vouchers[0]
+
+      expect(v1.lines).toHaveLength(3)
+      expect(v1.lines[0]).toMatchObject({ account: '1510', amount: 12500 })
+      expect(v1.lines[1]).toMatchObject({ account: '3001', amount: -10000 })
+      expect(v1.lines[2]).toMatchObject({ account: '2611', amount: -2500 })
+    })
+
+    it('handles object lists in braces', () => {
+      const result = parseSIEFile(SIE_WITH_OBJECT_LIST)
+      expect(result.vouchers).toHaveLength(1)
+
+      const v = result.vouchers[0]
+      expect(v.lines).toHaveLength(2)
+      expect(v.lines[0]).toMatchObject({ account: '5010', amount: 15000 })
+      expect(v.lines[1]).toMatchObject({ account: '1930', amount: -15000 })
+    })
+
+    it('detects unbalanced vouchers as errors', () => {
+      const result = parseSIEFile(SIE_UNBALANCED_VOUCHER)
+      expect(result.vouchers).toHaveLength(1)
+
+      const errors = result.issues.filter((i) => i.severity === 'error')
+      expect(errors.length).toBeGreaterThanOrEqual(1)
+      expect(errors.some((e) => e.message.includes('not balanced'))).toBe(true)
+    })
+  })
+
+  describe('statistics', () => {
+    it('calculates account count', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.stats.totalAccounts).toBe(3)
+    })
+
+    it('calculates voucher count', () => {
+      const result = parseSIEFile(SIE_WITH_VOUCHERS)
+      expect(result.stats.totalVouchers).toBe(2)
+    })
+
+    it('calculates transaction line count', () => {
+      const result = parseSIEFile(SIE_WITH_VOUCHERS)
+      // Voucher 1: 3 lines, Voucher 2: 2 lines
+      expect(result.stats.totalTransactionLines).toBe(5)
+    })
+
+    it('sets fiscal year start/end from RAR 0', () => {
+      const result = parseSIEFile(MINIMAL_SIE)
+      expect(result.stats.fiscalYearStart).toEqual(new Date(2024, 0, 1))
+      expect(result.stats.fiscalYearEnd).toEqual(new Date(2024, 11, 31))
+    })
+
+    it('returns null fiscal year dates when no RAR', () => {
+      const content = '#FLAGGA 0\n#SIETYP 4\n#FNAMN "Test"'
+      const result = parseSIEFile(content)
+      expect(result.stats.fiscalYearStart).toBeNull()
+      expect(result.stats.fiscalYearEnd).toBeNull()
+    })
+  })
+})
+
+// --- validateSIEFile tests ---
+
+describe('validateSIEFile', () => {
+  it('returns valid for a complete SIE file', () => {
+    const parsed = parseSIEFile(SIE_WITH_VOUCHERS)
+    const validation = validateSIEFile(parsed)
+
+    expect(validation.valid).toBe(true)
+    expect(validation.errors).toHaveLength(0)
+  })
+
+  it('adds error for unbalanced vouchers', () => {
+    const parsed = parseSIEFile(SIE_UNBALANCED_VOUCHER)
+    const validation = validateSIEFile(parsed)
+
+    expect(validation.valid).toBe(false)
+    expect(validation.errors.some((e) => e.includes('not balanced'))).toBe(true)
+  })
+
+  it('adds warning for undefined account references', () => {
+    const content = [
+      '#FLAGGA 0',
+      '#SIETYP 4',
+      '#FNAMN "Test"',
+      '#RAR 0 20240101 20241231',
+      '#KONTO 1510 "Kundfordringar"',
+      '#IB 0 9999 50000.00',
+    ].join('\n')
+
+    const parsed = parseSIEFile(content)
+    const validation = validateSIEFile(parsed)
+
+    expect(validation.warnings.some((w) => w.includes('9999') && w.includes('not defined'))).toBe(true)
+  })
+
+  it('adds error for missing #RAR', () => {
+    const content = '#FLAGGA 0\n#SIETYP 4\n#FNAMN "Test"\n#KONTO 1510 "Kund"'
+    const parsed = parseSIEFile(content)
+    const validation = validateSIEFile(parsed)
+
+    expect(validation.valid).toBe(false)
+    expect(validation.errors.some((e) => e.includes('fiscal year') || e.includes('#RAR'))).toBe(true)
+  })
+
+  it('adds warning for unbalanced opening balances', () => {
+    const content = [
+      '#FLAGGA 0',
+      '#SIETYP 4',
+      '#FNAMN "Test"',
+      '#RAR 0 20240101 20241231',
+      '#KONTO 1510 "Kundfordringar"',
+      '#IB 0 1510 50000.00',
+    ].join('\n')
+
+    const parsed = parseSIEFile(content)
+    const validation = validateSIEFile(parsed)
+
+    expect(validation.warnings.some((w) => w.includes('Opening balances not balanced'))).toBe(true)
+  })
+
+  it('passes with balanced opening balances', () => {
+    const parsed = parseSIEFile(SIE_WITH_BALANCES)
+    const validation = validateSIEFile(parsed)
+
+    // IB: 50000 + 100000 + (-150000) = 0 → balanced
+    const ibWarning = validation.warnings.find((w) => w.includes('Opening balances not balanced'))
+    expect(ibWarning).toBeUndefined()
+  })
+})
diff --git a/lib/import/account-mapper.ts b/lib/import/account-mapper.ts
index 8b6be431..665317b7 100644
--- a/lib/import/account-mapper.ts
+++ b/lib/import/account-mapper.ts
@@ -1,12 +1,10 @@
 /**
  * Account Mapping Engine
  *
- * Intelligently maps accounts from an imported SIE file to
- * the user's BAS chart of accounts. Uses multiple strategies:
- * 1. Exact account number match
- * 2. Account name similarity (Levenshtein distance)
- * 3. Account class consistency (5xxx → expense, etc.)
- * 4. User-defined overrides
+ * Maps accounts from an imported SIE file to the user's BAS chart of accounts.
+ * Uses exact account number matching only — no fuzzy/heuristic matching.
+ * This aligns with Swedish industry standard (e.g. Fortnox): exact match,
+ * create new, or let the user map manually.
  */
 
 import type { BASAccount } from '@/types'
@@ -18,113 +16,8 @@ import type {
 } from './types'
 
 /**
- * Calculate Levenshtein distance between two strings
- * Used for name similarity scoring
- */
-function levenshteinDistance(str1: string, str2: string): number {
-  const s1 = str1.toLowerCase()
-  const s2 = str2.toLowerCase()
-
-  if (s1.length === 0) return s2.length
-  if (s2.length === 0) return s1.length
-
-  const matrix: number[][] = []
-
-  // Initialize first column
-  for (let i = 0; i <= s1.length; i++) {
-    matrix[i] = [i]
-  }
-
-  // Initialize first row
-  for (let j = 0; j <= s2.length; j++) {
-    matrix[0][j] = j
-  }
-
-  // Fill in the rest of the matrix
-  for (let i = 1; i <= s1.length; i++) {
-    for (let j = 1; j <= s2.length; j++) {
-      const cost = s1[i - 1] === s2[j - 1] ? 0 : 1
-      matrix[i][j] = Math.min(
-        matrix[i - 1][j] + 1,      // deletion
-        matrix[i][j - 1] + 1,      // insertion
-        matrix[i - 1][j - 1] + cost // substitution
-      )
-    }
-  }
-
-  return matrix[s1.length][s2.length]
-}
-
-/**
- * Calculate similarity score between two strings (0-1)
- */
-function nameSimilarity(name1: string, name2: string): number {
-  if (!name1 || !name2) return 0
-
-  const distance = levenshteinDistance(name1, name2)
-  const maxLength = Math.max(name1.length, name2.length)
-
-  if (maxLength === 0) return 1
-
-  return 1 - distance / maxLength
-}
-
-/**
- * Normalize Swedish account names for better matching
- */
-function normalizeAccountName(name: string): string {
-  return name
-    .toLowerCase()
-    .replace(/[^\wåäö\s]/gi, '') // Remove special chars except Swedish
-    .replace(/\s+/g, ' ')        // Normalize whitespace
-    .trim()
-}
-
-
-/**
- * Get the account class (first digit) from an account number
- */
-function getAccountClass(accountNumber: string): number {
-  const firstDigit = accountNumber.charAt(0)
-  return parseInt(firstDigit, 10) || 0
-}
-
-/**
- * Get the account group (first two digits) from an account number
- */
-function getAccountGroup(accountNumber: string): string {
-  return accountNumber.substring(0, 2)
-}
-
-/**
- * Check if two accounts are in compatible classes
- */
-function areClassesCompatible(sourceNumber: string, targetNumber: string): boolean {
-  const sourceClass = getAccountClass(sourceNumber)
-  const targetClass = getAccountClass(targetNumber)
-
-  // Same class is always compatible
-  if (sourceClass === targetClass) return true
-
-  // Allow some flexibility for related classes
-  // 1xxx (assets) can map to 1xxx
-  // 2xxx (equity/liabilities) can map to 2xxx
-  // 3xxx (revenue) can map to 3xxx
-  // 4xxx (cost of goods) can map to 4xxx or 5xxx
-  // 5xxx (external expenses) can map to 5xxx or 6xxx
-  // 6xxx (other external) can map to 6xxx or 5xxx
-  // 7xxx (personnel) can map to 7xxx
-  // 8xxx (financial) can map to 8xxx
-
-  if (sourceClass === 4 && targetClass === 5) return true
-  if (sourceClass === 5 && targetClass === 6) return true
-  if (sourceClass === 6 && targetClass === 5) return true
-
-  return false
-}
-
-/**
- * Find the best matching BAS account for a source account
+ * Find the best matching BAS account for a source account.
+ * Only matches on exact account number — no fuzzy matching.
  */
 function findBestMatch(
   source: SIEAccount,
@@ -139,78 +32,25 @@ function findBestMatch(
     }
   }
 
-  let bestMatch: BASAccount | null = null
-  let bestScore = 0
-  let matchType: AccountMatchType = 'class'
+  // Exact account number match
+  const exactMatch = basAccounts.find(
+    (target) => source.number === target.account_number
+  )
 
-  for (const target of basAccounts) {
-    // Strategy 1: Exact account number match
-    if (source.number === target.account_number) {
-      return {
-        sourceAccount: source.number,
-        sourceName: source.name,
-        targetAccount: target.account_number,
-        targetName: target.account_name,
-        confidence: 1.0,
-        matchType: 'exact',
-        isOverride: false,
-      }
-    }
-
-    // Strategy 2: Name similarity
-    const nameSim = nameSimilarity(
-      normalizeAccountName(source.name),
-      normalizeAccountName(target.account_name)
-    )
-
-    // Strategy 3: Account class compatibility
-    const classCompatible = areClassesCompatible(source.number, target.account_number)
-    const sameGroup = getAccountGroup(source.number) === getAccountGroup(target.account_number)
-
-    // Calculate combined score
-    let score = 0
-
-    // Name similarity is most important
-    if (nameSim >= 0.9) {
-      score = 0.9 + (nameSim - 0.9) // 0.9 - 1.0
-    } else if (nameSim >= 0.7) {
-      score = 0.7 + (nameSim - 0.7) * 0.5 // 0.7 - 0.85
-    } else if (nameSim >= 0.5) {
-      score = 0.5 + (nameSim - 0.5) * 0.25 // 0.5 - 0.575
-    }
-
-    // Boost for same account group (first 2 digits)
-    if (sameGroup) {
-      score += 0.2
-    } else if (classCompatible) {
-      score += 0.1
-    }
-
-    // Penalize cross-class mappings
-    if (!classCompatible) {
-      score *= 0.5
-    }
-
-    if (score > bestScore) {
-      bestScore = score
-      bestMatch = target
-      matchType = nameSim >= 0.7 ? 'name' : 'class'
+  if (exactMatch) {
+    return {
+      sourceAccount: source.number,
+      sourceName: source.name,
+      targetAccount: exactMatch.account_number,
+      targetName: exactMatch.account_name,
+      confidence: 1.0,
+      matchType: 'exact',
+      isOverride: false,
     }
   }
 
-  if (!bestMatch || bestScore < 0.3) {
-    return null
-  }
-
-  return {
-    sourceAccount: source.number,
-    sourceName: source.name,
-    targetAccount: bestMatch.account_number,
-    targetName: bestMatch.account_name,
-    confidence: Math.min(bestScore, 1.0),
-    matchType,
-    isOverride: false,
-  }
+  // No match found
+  return null
 }
 
 /**
diff --git a/lib/import/bank-file/formats/swedbank.ts b/lib/import/bank-file/formats/swedbank.ts
index 84c58f41..1eb8dbd3 100644
--- a/lib/import/bank-file/formats/swedbank.ts
+++ b/lib/import/bank-file/formats/swedbank.ts
@@ -2,20 +2,47 @@
  * Swedbank CSV format parser
  *
  * Format: Comma-delimited, PERIOD decimal separator (exception among Swedish banks!)
- * Columns: Clearingnummer, Kontonummer, Datum, Text, Belopp, Saldo, and more (12 columns)
+ * Columns (real export): Radnr, Clnr, Kontonr, Produkt, Valuta, Bokfdag, Transdag,
+ *   Valutadag, Referens, Text, Belopp, Saldo
  * Date format: YYYY-MM-DD
  * Encoding: UTF-8 or Windows-1252
  *
  * Notes:
- * - First line is metadata (account info), SKIP it
+ * - First line is metadata (e.g. "* Transaktionsrapport Period ..."), SKIP it
  * - Second line is the actual header
  * - Uses period as decimal separator (unlike Nordea/SEB/Handelsbanken)
+ * - Headers may be abbreviated (Clnr vs Clearingnummer, Bokfdag vs Bokföringsdatum)
+ * - Referens column contains counterparty/payee name
+ * - Text column contains transaction type (e.g. "Bg-bet. via internet")
  */
 
 import type { BankFileFormat, BankFileParseResult, ParsedBankTransaction, BankFileParseIssue } from '../types'
 import { prepareContent } from '../encoding'
 import { parseCSVLine } from './nordea'
 
+/**
+ * Check if a header value matches any of the given patterns (case-insensitive)
+ */
+function matchesHeader(header: string, patterns: string[]): boolean {
+  const h = header.toLowerCase()
+  return patterns.some((p) => h === p || h.includes(p))
+}
+
+/**
+ * Check if a line looks like a Swedbank header row
+ */
+function isSwedbankHeader(line: string): boolean {
+  const lower = line.toLowerCase()
+  return (
+    // Full names (legacy or alternative exports)
+    lower.includes('clearingnummer') || lower.includes('radnummer') ||
+    // Abbreviated names (current export format)
+    /\bradnr\b/.test(lower) || /\bclnr\b/.test(lower) ||
+    // Combination of typical Swedbank columns
+    (lower.includes('bokfdag') && lower.includes('belopp'))
+  )
+}
+
 export const swedbankFormat: BankFileFormat = {
   id: 'swedbank',
   name: 'Swedbank',
@@ -25,14 +52,10 @@ export const swedbankFormat: BankFileFormat = {
   detect(content: string, _filename: string): boolean {
     const prepared = prepareContent(content)
     const lines = prepared.split('\n')
-    // Check first two lines — Swedbank has metadata line, then header
-    const line1 = lines[0]?.toLowerCase() || ''
-    const line2 = lines[1]?.toLowerCase() || ''
+    const line1 = lines[0] || ''
+    const line2 = lines[1] || ''
 
-    return (
-      (line1.includes('clearingnummer') || line2.includes('clearingnummer') ||
-       line1.includes('radnummer') || line2.includes('radnummer'))
-    )
+    return isSwedbankHeader(line1) || isSwedbankHeader(line2)
   },
 
   parse(content: string): BankFileParseResult {
@@ -43,16 +66,30 @@ export const swedbankFormat: BankFileFormat = {
     const issues: BankFileParseIssue[] = []
     let skippedRows = 0
 
-    // Determine where the header is
-    // Line 0 might be metadata, line 1 might be header
-    let headerLineIdx = 0
-    const line0Lower = lines[0]?.toLowerCase() || ''
-    const line1Lower = lines[1]?.toLowerCase() || ''
+    // Find the header row — may be line 0 or line 1 (if line 0 is metadata)
+    let headerLineIdx = -1
+    for (let i = 0; i < Math.min(lines.length, 3); i++) {
+      if (isSwedbankHeader(lines[i])) {
+        headerLineIdx = i
+        break
+      }
+    }
 
-    if (line1Lower.includes('clearingnummer') || line1Lower.includes('radnummer')) {
-      headerLineIdx = 1
-    } else if (line0Lower.includes('clearingnummer') || line0Lower.includes('radnummer')) {
-      headerLineIdx = 0
+    if (headerLineIdx === -1) {
+      issues.push({
+        row: 1,
+        message: 'Could not find Swedbank header row',
+        severity: 'error',
+      })
+      return {
+        format: 'swedbank',
+        format_name: 'Swedbank',
+        transactions: [],
+        date_from: null,
+        date_to: null,
+        issues,
+        stats: { total_rows: 0, parsed_rows: 0, skipped_rows: 0, total_income: 0, total_expenses: 0 },
+      }
     }
 
     const headerLine = lines[headerLineIdx] || ''
@@ -60,16 +97,19 @@ export const swedbankFormat: BankFileFormat = {
       h.trim().toLowerCase().replace(/"/g, '')
     )
 
-    // Find column indices
-    const dateIdx = headers.findIndex((h) => h === 'datum' || h.includes('bokföringsdatum'))
+    // Find column indices — support both abbreviated and full header names
+    const dateIdx = headers.findIndex((h) =>
+      matchesHeader(h, ['bokfdag', 'bokföringsdatum', 'datum'])
+    )
     const descIdx = headers.findIndex((h) => h === 'text' || h.includes('beskrivning'))
     const amountIdx = headers.findIndex((h) => h === 'belopp')
     const balanceIdx = headers.findIndex((h) => h === 'saldo')
+    const referenceIdx = headers.findIndex((h) => h === 'referens')
 
     if (dateIdx === -1 || amountIdx === -1) {
       issues.push({
-        row: 1,
-        message: 'Could not identify required columns (datum, belopp)',
+        row: headerLineIdx + 1,
+        message: `Could not identify required columns (datum, belopp). Found headers: ${headers.join(', ')}`,
         severity: 'error',
       })
       return {
@@ -91,7 +131,8 @@ export const swedbankFormat: BankFileFormat = {
       const fields = parseCSVLine(line, ',').map((f) => f.trim().replace(/^"|"$/g, ''))
 
       const date = fields[dateIdx]
-      const description = descIdx >= 0 ? fields[descIdx] : 'Unknown'
+      const reference = referenceIdx >= 0 ? fields[referenceIdx]?.trim() : null
+      const textDesc = descIdx >= 0 ? fields[descIdx]?.trim() : null
       const amountStr = fields[amountIdx]
       const balanceStr = balanceIdx >= 0 ? fields[balanceIdx] : undefined
 
@@ -116,14 +157,19 @@ export const swedbankFormat: BankFileFormat = {
 
       const balance = balanceStr ? parseFloat(balanceStr.replace(/\s/g, '')) : null
 
+      // Build description: use reference (counterparty) as primary, text as secondary
+      const description = reference && textDesc
+        ? `${reference} — ${textDesc}`
+        : reference || textDesc || 'Unknown'
+
       transactions.push({
         date,
-        description: (description || 'Unknown').trim(),
+        description,
         amount,
         currency: 'SEK',
         balance: isNaN(balance as number) ? null : balance,
         reference: null,
-        counterparty: null,
+        counterparty: reference || null,
         raw_line: line,
       })
     }
diff --git a/lib/import/sie-import.ts b/lib/import/sie-import.ts
index 56cd1f14..fc0f9bf9 100644
--- a/lib/import/sie-import.ts
+++ b/lib/import/sie-import.ts
@@ -357,6 +357,7 @@ async function importVouchers(
       description: v.description,
       source_type: 'import',
       status: 'posted',
+      committed_at: new Date().toISOString(),
     }))
 
     // Insert headers
diff --git a/lib/invoice/pdf-template.tsx b/lib/invoice/pdf-template.tsx
index 1776180e..cc8f28ee 100644
--- a/lib/invoice/pdf-template.tsx
+++ b/lib/invoice/pdf-template.tsx
@@ -5,7 +5,7 @@ import {
   View,
   StyleSheet,
 } from '@react-pdf/renderer'
-import type { Invoice, InvoiceItem, Customer, CompanySettings } from '@/types'
+import type { Invoice, InvoiceItem, Customer, CompanySettings, InvoiceDocumentType } from '@/types'
 
 // Create styles
 const styles = StyleSheet.create({
@@ -82,7 +82,7 @@ const styles = StyleSheet.create({
     borderBottomColor: '#eee',
   },
   colDescription: {
-    flex: 4,
+    flex: 3.5,
   },
   colQty: {
     flex: 1,
@@ -96,6 +96,10 @@ const styles = StyleSheet.create({
     flex: 1.5,
     textAlign: 'right',
   },
+  colVat: {
+    flex: 1,
+    textAlign: 'right',
+  },
   colTotal: {
     flex: 1.5,
     textAlign: 'right',
@@ -255,6 +259,14 @@ function formatOrgNumber(orgNumber: string): string {
   return orgNumber
 }
 
+function getDocumentTitle(invoice: Invoice): string {
+  if (invoice.credited_invoice_id) return 'KREDITFAKTURA'
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  if (docType === 'proforma') return 'PROFORMAFAKTURA'
+  if (docType === 'delivery_note') return 'FÖLJESEDEL'
+  return 'FAKTURA'
+}
+
 interface InvoicePDFProps {
   invoice: Invoice
   customer: Customer
@@ -266,6 +278,28 @@ interface InvoicePDFProps {
 export function InvoicePDF({ invoice, customer, items, company, originalInvoiceNumber }: InvoicePDFProps) {
   const isCreditNote = !!invoice.credited_invoice_id
 
+  // Check if items have mixed VAT rates
+  const hasPerLineVat = items.some((item) => item.vat_rate !== undefined && item.vat_rate !== null)
+  const uniqueRates = hasPerLineVat
+    ? new Set(items.map((item) => item.vat_rate))
+    : new Set<number>()
+  const showVatColumn = hasPerLineVat && uniqueRates.size > 1
+
+  // Calculate per-rate VAT breakdown for totals
+  const vatByRate = new Map<number, { base: number; vat: number }>()
+  if (hasPerLineVat) {
+    for (const item of items) {
+      const rate = item.vat_rate ?? 25
+      const group = vatByRate.get(rate) || { base: 0, vat: 0 }
+      group.base += Math.abs(item.line_total)
+      group.vat += Math.abs(item.vat_amount || 0)
+      vatByRate.set(rate, group)
+    }
+  }
+  const docType = (invoice as Invoice & { document_type?: InvoiceDocumentType }).document_type || 'invoice'
+  const isDeliveryNote = docType === 'delivery_note'
+  const isProforma = docType === 'proforma'
+
   return (
     <Document>
       <Page size="A4" style={styles.page}>
@@ -273,7 +307,7 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
         <View style={styles.header}>
           <View>
             <Text style={[styles.title, isCreditNote ? styles.creditNoteTitle : {}]}>
-              {isCreditNote ? 'KREDITFAKTURA' : 'FAKTURA'}
+              {getDocumentTitle(invoice)}
             </Text>
             <Text style={{ marginTop: 5, color: '#666' }}>{invoice.invoice_number}</Text>
           </View>
@@ -356,8 +390,15 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
               <Text style={[styles.colDescription, styles.tableHeaderText]}>Beskrivning</Text>
               <Text style={[styles.colQty, styles.tableHeaderText]}>Antal</Text>
               <Text style={[styles.colUnit, styles.tableHeaderText]}>Enhet</Text>
-              <Text style={[styles.colPrice, styles.tableHeaderText]}>à-pris</Text>
-              <Text style={[styles.colTotal, styles.tableHeaderText]}>Summa</Text>
+              {!isDeliveryNote && (
+                <Text style={[styles.colPrice, styles.tableHeaderText]}>à-pris</Text>
+              )}
+              {!isDeliveryNote && showVatColumn && (
+                <Text style={[styles.colVat, styles.tableHeaderText]}>Moms</Text>
+              )}
+              {!isDeliveryNote && (
+                <Text style={[styles.colTotal, styles.tableHeaderText]}>Summa</Text>
+              )}
             </View>
 
             {/* Table rows */}
@@ -366,37 +407,67 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
                 <Text style={styles.colDescription}>{item.description}</Text>
                 <Text style={styles.colQty}>{item.quantity}</Text>
                 <Text style={styles.colUnit}>{item.unit}</Text>
-                <Text style={styles.colPrice}>{formatCurrency(item.unit_price, invoice.currency)}</Text>
-                <Text style={styles.colTotal}>{formatCurrency(item.line_total, invoice.currency)}</Text>
+                {!isDeliveryNote && (
+                  <Text style={styles.colPrice}>{formatCurrency(item.unit_price, invoice.currency)}</Text>
+                )}
+                {!isDeliveryNote && showVatColumn && (
+                  <Text style={styles.colVat}>{item.vat_rate ?? 25}%</Text>
+                )}
+                {!isDeliveryNote && (
+                  <Text style={styles.colTotal}>{formatCurrency(item.line_total, invoice.currency)}</Text>
+                )}
               </View>
             ))}
           </View>
         </View>
 
-        {/* Totals */}
-        <View style={styles.totalsSection}>
-          <View style={styles.totalRow}>
-            <Text style={styles.totalLabel}>Delsumma:</Text>
-            <Text style={styles.totalValue}>{formatCurrency(invoice.subtotal, invoice.currency)}</Text>
-          </View>
-          <View style={styles.totalRow}>
-            <Text style={styles.totalLabel}>Moms ({invoice.vat_rate}%):</Text>
-            <Text style={styles.totalValue}>{formatCurrency(invoice.vat_amount, invoice.currency)}</Text>
-          </View>
-          <View style={styles.grandTotal}>
-            <Text style={styles.grandTotalLabel}>{isCreditNote ? 'Att kreditera:' : 'Att betala:'}</Text>
-            <Text style={styles.grandTotalValue}>{formatCurrency(invoice.total, invoice.currency)}</Text>
-          </View>
-          {invoice.currency !== 'SEK' && invoice.total_sek && (
-            <View style={[styles.totalRow, { marginTop: 8 }]}>
-              <Text style={[styles.totalLabel, { fontSize: 9 }]}>I SEK (kurs {invoice.exchange_rate}):</Text>
-              <Text style={[styles.totalValue, { fontSize: 9 }]}>{formatCurrency(invoice.total_sek, 'SEK')}</Text>
+        {/* Totals - hidden for delivery notes */}
+        {!isDeliveryNote && (
+          <View style={styles.totalsSection}>
+            <View style={styles.totalRow}>
+              <Text style={styles.totalLabel}>Delsumma:</Text>
+              <Text style={styles.totalValue}>{formatCurrency(invoice.subtotal, invoice.currency)}</Text>
             </View>
-          )}
-        </View>
+            {vatByRate.size > 1 ? (
+              Array.from(vatByRate.entries())
+                .filter(([, group]) => group.vat > 0)
+                .sort(([a], [b]) => b - a)
+                .map(([rate, group]) => (
+                  <View key={rate} style={styles.totalRow}>
+                    <Text style={styles.totalLabel}>Moms {rate}%:</Text>
+                    <Text style={styles.totalValue}>{formatCurrency(group.vat, invoice.currency)}</Text>
+                  </View>
+                ))
+            ) : (
+              <View style={styles.totalRow}>
+                <Text style={styles.totalLabel}>Moms ({invoice.vat_rate ?? 25}%):</Text>
+                <Text style={styles.totalValue}>{formatCurrency(invoice.vat_amount, invoice.currency)}</Text>
+              </View>
+            )}
+            <View style={styles.grandTotal}>
+              <Text style={styles.grandTotalLabel}>{isCreditNote ? 'Att kreditera:' : 'Att betala:'}</Text>
+              <Text style={styles.grandTotalValue}>{formatCurrency(invoice.total, invoice.currency)}</Text>
+            </View>
+            {invoice.currency !== 'SEK' && invoice.total_sek && (
+              <View style={[styles.totalRow, { marginTop: 8 }]}>
+                <Text style={[styles.totalLabel, { fontSize: 9 }]}>I SEK (kurs {invoice.exchange_rate}):</Text>
+                <Text style={[styles.totalValue, { fontSize: 9 }]}>{formatCurrency(invoice.total_sek, 'SEK')}</Text>
+              </View>
+            )}
+          </View>
+        )}
 
-        {/* Payment information - not shown for credit notes */}
-        {!isCreditNote && (
+        {/* Proforma notice */}
+        {isProforma && (
+          <View style={[styles.reverseChargeBox, { backgroundColor: '#e8f4fd', borderColor: '#90cdf4' }]}>
+            <Text style={[styles.reverseChargeText, { color: '#2b6cb0' }]}>
+              Detta är en proformafaktura och utgör ingen betalningsanmodan.
+            </Text>
+          </View>
+        )}
+
+        {/* Payment information - not shown for credit notes, proformas, or delivery notes */}
+        {!isCreditNote && !isProforma && !isDeliveryNote && (
           <View style={styles.paymentSection}>
             <Text style={styles.paymentTitle}>Betalningsinformation</Text>
             {company.bank_name && (
diff --git a/lib/invoice/vat-rules.ts b/lib/invoice/vat-rules.ts
index 6683e26c..10af9069 100644
--- a/lib/invoice/vat-rules.ts
+++ b/lib/invoice/vat-rules.ts
@@ -1,5 +1,58 @@
 import type { CustomerType, VatTreatment } from '@/types'
 
+export interface VatRateOption {
+  rate: number
+  label: string
+  treatment: VatTreatment
+}
+
+/**
+ * Get available VAT rates for invoice line items based on customer type.
+ *
+ * Swedish/EU-unvalidated customers can choose between 25%, 12%, 6%, and 0% (exempt).
+ * Reverse charge and export customers are locked to 0%.
+ */
+export function getAvailableVatRates(
+  customerType: CustomerType,
+  vatNumberValidated: boolean = false
+): VatRateOption[] {
+  // EU business with validated VAT → reverse charge, locked to 0%
+  if (customerType === 'eu_business' && vatNumberValidated) {
+    return [{ rate: 0, label: '0% (omvänd skattskyldighet)', treatment: 'reverse_charge' }]
+  }
+
+  // Non-EU → export, locked to 0%
+  if (customerType === 'non_eu_business') {
+    return [{ rate: 0, label: '0% (export)', treatment: 'export' }]
+  }
+
+  // Swedish customers (or EU without validated VAT) can choose any rate
+  return [
+    { rate: 25, label: '25%', treatment: 'standard_25' },
+    { rate: 12, label: '12%', treatment: 'reduced_12' },
+    { rate: 6, label: '6%', treatment: 'reduced_6' },
+    { rate: 0, label: '0% (momsfritt)', treatment: 'exempt' },
+  ]
+}
+
+/**
+ * Map a numeric VAT rate to a VatTreatment.
+ */
+export function getVatTreatmentForRate(rate: number): VatTreatment {
+  switch (rate) {
+    case 25:
+      return 'standard_25'
+    case 12:
+      return 'reduced_12'
+    case 6:
+      return 'reduced_6'
+    case 0:
+      return 'exempt'
+    default:
+      return 'standard_25'
+  }
+}
+
 export interface VatRule {
   treatment: VatTreatment
   rate: number
diff --git a/lib/reconciliation/__tests__/bank-reconciliation.test.ts b/lib/reconciliation/__tests__/bank-reconciliation.test.ts
new file mode 100644
index 00000000..e601c21d
--- /dev/null
+++ b/lib/reconciliation/__tests__/bank-reconciliation.test.ts
@@ -0,0 +1,515 @@
+/**
+ * Tests for the bank reconciliation engine.
+ *
+ * Covers: matching algorithm (4 passes), direction compatibility,
+ * greedy assignment, dry run, manual link/unlink, status calculation.
+ */
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import {
+  tryReconcileTransaction,
+  runReconciliation,
+  manualLink,
+  unlinkReconciliation,
+} from '../bank-reconciliation'
+import type { UnlinkedGLLine } from '../bank-reconciliation'
+import { makeTransaction } from '@/tests/helpers'
+import { eventBus } from '@/lib/events/bus'
+
+vi.mock('@/lib/supabase/server')
+
+// ============================================================
+// Helpers
+// ============================================================
+
+function makeGLLine(overrides: Partial<UnlinkedGLLine> = {}): UnlinkedGLLine {
+  return {
+    line_id: `line-${Math.random().toString(36).slice(2, 8)}`,
+    journal_entry_id: `je-${Math.random().toString(36).slice(2, 8)}`,
+    debit_amount: 0,
+    credit_amount: 0,
+    line_description: null,
+    entry_date: '2024-06-15',
+    voucher_number: 1,
+    voucher_series: 'A',
+    entry_description: 'Test entry',
+    source_type: 'import',
+    ...overrides,
+  }
+}
+
+// ============================================================
+// tryReconcileTransaction — in-memory matching
+// ============================================================
+
+describe('tryReconcileTransaction', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    eventBus.clear()
+  })
+
+  // ------------------------------------------------------------------
+  // Pass 1: Exact amount + exact date
+  // ------------------------------------------------------------------
+  it('matches income transaction with exact amount and date (debit on 1930)', () => {
+    const tx = makeTransaction({ amount: 5000, date: '2024-06-15', currency: 'SEK' })
+    const line = makeGLLine({ debit_amount: 5000, entry_date: '2024-06-15' })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    expect(result).not.toBeNull()
+    expect(result!.method).toBe('auto_exact')
+    expect(result!.confidence).toBe(0.95)
+  })
+
+  it('matches expense transaction with exact amount and date (credit on 1930)', () => {
+    const tx = makeTransaction({ amount: -1200, date: '2024-06-15', currency: 'SEK' })
+    const line = makeGLLine({ credit_amount: 1200, entry_date: '2024-06-15' })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    expect(result).not.toBeNull()
+    expect(result!.method).toBe('auto_exact')
+    expect(result!.confidence).toBe(0.95)
+  })
+
+  // ------------------------------------------------------------------
+  // Pass 2: Exact amount + reference match
+  // ------------------------------------------------------------------
+  it('matches on exact amount with reference match', () => {
+    const tx = makeTransaction({
+      amount: 3500,
+      date: '2024-06-20',
+      currency: 'SEK',
+      reference: '12345678',
+    })
+    const line = makeGLLine({
+      debit_amount: 3500,
+      entry_date: '2024-06-10',
+      entry_description: 'Payment ref 12345678',
+    })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    expect(result).not.toBeNull()
+    expect(result!.method).toBe('auto_reference')
+    expect(result!.confidence).toBe(0.90)
+  })
+
+  // ------------------------------------------------------------------
+  // Pass 3: Exact amount + date within ±3 days
+  // ------------------------------------------------------------------
+  it('matches on exact amount within 3 day date range', () => {
+    const tx = makeTransaction({ amount: 750, date: '2024-06-17', currency: 'SEK' })
+    const line = makeGLLine({ debit_amount: 750, entry_date: '2024-06-15' })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    expect(result).not.toBeNull()
+    expect(result!.method).toBe('auto_date_range')
+    expect(result!.confidence).toBe(0.85)
+  })
+
+  it('does not match when date difference exceeds 3 days', () => {
+    const tx = makeTransaction({ amount: 750, date: '2024-06-20', currency: 'SEK' })
+    const line = makeGLLine({ debit_amount: 750, entry_date: '2024-06-15' })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    // 5 days apart, no reference, different dates — no match
+    expect(result).toBeNull()
+  })
+
+  // ------------------------------------------------------------------
+  // Pass 4: Fuzzy amount (±0.01) + exact date
+  // ------------------------------------------------------------------
+  it('matches on fuzzy amount with exact date', () => {
+    const tx = makeTransaction({ amount: -999.99, date: '2024-06-15', currency: 'SEK' })
+    const line = makeGLLine({ credit_amount: 1000, entry_date: '2024-06-15' })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    expect(result).not.toBeNull()
+    expect(result!.method).toBe('auto_fuzzy')
+    expect(result!.confidence).toBe(0.75)
+  })
+
+  it('does not match when fuzzy amount exceeds 0.01 tolerance', () => {
+    const tx = makeTransaction({ amount: -999.98, date: '2024-06-15', currency: 'SEK' })
+    const line = makeGLLine({ credit_amount: 1000, entry_date: '2024-06-15' })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    expect(result).toBeNull()
+  })
+
+  // ------------------------------------------------------------------
+  // Direction mismatch rejection
+  // ------------------------------------------------------------------
+  it('rejects income transaction against credit line (direction mismatch)', () => {
+    const tx = makeTransaction({ amount: 1000, date: '2024-06-15', currency: 'SEK' })
+    const line = makeGLLine({ credit_amount: 1000, entry_date: '2024-06-15' })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    expect(result).toBeNull()
+  })
+
+  it('rejects expense transaction against debit line (direction mismatch)', () => {
+    const tx = makeTransaction({ amount: -500, date: '2024-06-15', currency: 'SEK' })
+    const line = makeGLLine({ debit_amount: 500, entry_date: '2024-06-15' })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    expect(result).toBeNull()
+  })
+
+  // ------------------------------------------------------------------
+  // Non-SEK transactions
+  // ------------------------------------------------------------------
+  it('skips non-SEK transactions', () => {
+    const tx = makeTransaction({ amount: 100, date: '2024-06-15', currency: 'EUR' })
+    const line = makeGLLine({ debit_amount: 100, entry_date: '2024-06-15' })
+
+    const result = tryReconcileTransaction(tx, [line])
+
+    expect(result).toBeNull()
+  })
+
+  // ------------------------------------------------------------------
+  // Empty pool
+  // ------------------------------------------------------------------
+  it('returns null for empty GL line pool', () => {
+    const tx = makeTransaction({ amount: 100, date: '2024-06-15', currency: 'SEK' })
+
+    const result = tryReconcileTransaction(tx, [])
+
+    expect(result).toBeNull()
+  })
+
+  // ------------------------------------------------------------------
+  // Priority: highest confidence wins
+  // ------------------------------------------------------------------
+  it('prefers exact match over date range match', () => {
+    const tx = makeTransaction({ amount: 1000, date: '2024-06-15', currency: 'SEK' })
+    const exactLine = makeGLLine({
+      line_id: 'exact',
+      debit_amount: 1000,
+      entry_date: '2024-06-15',
+    })
+    const rangeLine = makeGLLine({
+      line_id: 'range',
+      debit_amount: 1000,
+      entry_date: '2024-06-14',
+    })
+
+    const result = tryReconcileTransaction(tx, [rangeLine, exactLine])
+
+    expect(result).not.toBeNull()
+    expect(result!.glLine.line_id).toBe('exact')
+    expect(result!.method).toBe('auto_exact')
+  })
+
+  // ------------------------------------------------------------------
+  // No double-matching when using greedy algorithm
+  // ------------------------------------------------------------------
+  it('each GL line can only match once in a pool', () => {
+    const tx1 = makeTransaction({ id: 'tx-1', amount: 1000, date: '2024-06-15', currency: 'SEK' })
+    const tx2 = makeTransaction({ id: 'tx-2', amount: 1000, date: '2024-06-15', currency: 'SEK' })
+    const line = makeGLLine({ debit_amount: 1000, entry_date: '2024-06-15' })
+
+    // First transaction matches
+    const result1 = tryReconcileTransaction(tx1, [line])
+    expect(result1).not.toBeNull()
+
+    // Second transaction against the same single line also matches individually
+    const result2 = tryReconcileTransaction(tx2, [line])
+    expect(result2).not.toBeNull()
+
+    // But in the batch reconciliation (greedyMatch), only one would be assigned
+    // This is tested in runReconciliation tests
+  })
+})
+
+// ============================================================
+// runReconciliation — batch matching with DB calls
+// ============================================================
+
+describe('runReconciliation', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    eventBus.clear()
+  })
+
+  function createQueueMockSupabase() {
+    const resultQueue: { data: unknown; error: unknown }[] = []
+
+    const enqueue = (...results: { data?: unknown; error?: unknown }[]) => {
+      for (const r of results) {
+        resultQueue.push({ data: r.data ?? null, error: r.error ?? null })
+      }
+    }
+
+    const buildChain = (): unknown => {
+      const handler: ProxyHandler<object> = {
+        get(_target, prop) {
+          if (prop === 'then') {
+            const next = resultQueue.shift() ?? { data: null, error: null }
+            return (resolve: (v: unknown) => void) => resolve(next)
+          }
+          return (..._args: unknown[]) => buildChain()
+        },
+      }
+      return new Proxy({}, handler)
+    }
+
+    const supabase = {
+      from: vi.fn().mockImplementation(() => buildChain()),
+      rpc: vi.fn().mockImplementation(() => buildChain()),
+    }
+
+    return { supabase, enqueue }
+  }
+
+  it('returns empty matches when no unmatched transactions exist', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+
+    // RPC: get_unlinked_1930_lines returns empty
+    enqueue({ data: [] })
+    // from('transactions').select — unmatched
+    enqueue({ data: [] })
+
+    const result = await runReconciliation(supabase as never, 'user-1')
+
+    expect(result.matches).toEqual([])
+    expect(result.applied).toBe(0)
+  })
+
+  it('dry run returns matches without applying', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+
+    const tx = makeTransaction({ id: 'tx-1', amount: 1000, date: '2024-06-15', currency: 'SEK' })
+    const glLine: UnlinkedGLLine = makeGLLine({
+      line_id: 'line-1',
+      journal_entry_id: 'je-1',
+      debit_amount: 1000,
+      entry_date: '2024-06-15',
+    })
+
+    // RPC returns GL lines
+    enqueue({ data: [glLine] })
+    // from('transactions') returns unmatched transactions
+    enqueue({ data: [tx] })
+
+    const result = await runReconciliation(supabase as never, 'user-1', { dryRun: true })
+
+    expect(result.matches).toHaveLength(1)
+    expect(result.matches[0].method).toBe('auto_exact')
+    expect(result.applied).toBe(0)
+  })
+
+  it('applies matches when not dry run', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+
+    const tx = makeTransaction({ id: 'tx-1', amount: -500, date: '2024-06-15', currency: 'SEK' })
+    const glLine: UnlinkedGLLine = makeGLLine({
+      line_id: 'line-1',
+      journal_entry_id: 'je-1',
+      credit_amount: 500,
+      entry_date: '2024-06-15',
+    })
+
+    // RPC returns GL lines
+    enqueue({ data: [glLine] })
+    // from('transactions') returns unmatched transactions
+    enqueue({ data: [tx] })
+    // Update transaction with link
+    enqueue({ data: null, error: null })
+
+    const result = await runReconciliation(supabase as never, 'user-1', { dryRun: false })
+
+    expect(result.matches).toHaveLength(1)
+    expect(result.applied).toBe(1)
+    expect(result.errors).toBe(0)
+  })
+})
+
+// ============================================================
+// manualLink
+// ============================================================
+
+describe('manualLink', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    eventBus.clear()
+  })
+
+  function createQueueMockSupabase() {
+    const resultQueue: { data: unknown; error: unknown }[] = []
+
+    const enqueue = (...results: { data?: unknown; error?: unknown }[]) => {
+      for (const r of results) {
+        resultQueue.push({ data: r.data ?? null, error: r.error ?? null })
+      }
+    }
+
+    const buildChain = (): unknown => {
+      const handler: ProxyHandler<object> = {
+        get(_target, prop) {
+          if (prop === 'then') {
+            const next = resultQueue.shift() ?? { data: null, error: null }
+            return (resolve: (v: unknown) => void) => resolve(next)
+          }
+          return (..._args: unknown[]) => buildChain()
+        },
+      }
+      return new Proxy({}, handler)
+    }
+
+    const supabase = {
+      from: vi.fn().mockImplementation(() => buildChain()),
+      rpc: vi.fn().mockImplementation(() => buildChain()),
+    }
+
+    return { supabase, enqueue }
+  }
+
+  it('rejects when transaction not found', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+
+    // Transaction query returns null
+    enqueue({ data: null, error: { message: 'Not found' } })
+
+    const result = await manualLink(supabase as never, 'user-1', 'tx-1', 'je-1')
+
+    expect(result.success).toBe(false)
+    expect(result.error).toBe('Transaction not found')
+  })
+
+  it('rejects when transaction is already linked', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+    const tx = makeTransaction({ id: 'tx-1', journal_entry_id: 'je-existing' })
+
+    // Transaction found but already linked
+    enqueue({ data: tx })
+
+    const result = await manualLink(supabase as never, 'user-1', 'tx-1', 'je-1')
+
+    expect(result.success).toBe(false)
+    expect(result.error).toBe('Transaction is already linked to a journal entry')
+  })
+
+  it('rejects when journal entry has no 1930 line', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+    const tx = makeTransaction({ id: 'tx-1', journal_entry_id: null })
+
+    // Transaction found
+    enqueue({ data: tx })
+    // Journal entry found
+    enqueue({ data: { id: 'je-1', user_id: 'user-1', status: 'posted' } })
+    // No 1930 lines
+    enqueue({ data: [] })
+
+    const result = await manualLink(supabase as never, 'user-1', 'tx-1', 'je-1')
+
+    expect(result.success).toBe(false)
+    expect(result.error).toBe('Journal entry has no line on account 1930')
+  })
+
+  it('succeeds when all validations pass', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+    const tx = makeTransaction({ id: 'tx-1', journal_entry_id: null })
+
+    // Transaction found
+    enqueue({ data: tx })
+    // Journal entry found
+    enqueue({ data: { id: 'je-1', user_id: 'user-1', status: 'posted' } })
+    // 1930 line exists
+    enqueue({ data: [{ debit_amount: 1000, credit_amount: 0 }] })
+    // No existing link
+    enqueue({ data: null, error: null })
+    // Update succeeds
+    enqueue({ data: null, error: null })
+
+    const result = await manualLink(supabase as never, 'user-1', 'tx-1', 'je-1')
+
+    expect(result.success).toBe(true)
+  })
+})
+
+// ============================================================
+// unlinkReconciliation
+// ============================================================
+
+describe('unlinkReconciliation', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    eventBus.clear()
+  })
+
+  function createQueueMockSupabase() {
+    const resultQueue: { data: unknown; error: unknown }[] = []
+
+    const enqueue = (...results: { data?: unknown; error?: unknown }[]) => {
+      for (const r of results) {
+        resultQueue.push({ data: r.data ?? null, error: r.error ?? null })
+      }
+    }
+
+    const buildChain = (): unknown => {
+      const handler: ProxyHandler<object> = {
+        get(_target, prop) {
+          if (prop === 'then') {
+            const next = resultQueue.shift() ?? { data: null, error: null }
+            return (resolve: (v: unknown) => void) => resolve(next)
+          }
+          return (..._args: unknown[]) => buildChain()
+        },
+      }
+      return new Proxy({}, handler)
+    }
+
+    const supabase = {
+      from: vi.fn().mockImplementation(() => buildChain()),
+      rpc: vi.fn().mockImplementation(() => buildChain()),
+    }
+
+    return { supabase, enqueue }
+  }
+
+  it('rejects when transaction has no reconciliation_method (categorization entry)', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+
+    // Transaction found with journal_entry_id but no reconciliation_method
+    enqueue({
+      data: {
+        id: 'tx-1',
+        journal_entry_id: 'je-1',
+        reconciliation_method: null,
+      },
+    })
+
+    const result = await unlinkReconciliation(supabase as never, 'user-1', 'tx-1')
+
+    expect(result.success).toBe(false)
+    expect(result.error).toContain('Cannot unlink')
+  })
+
+  it('succeeds when reconciliation_method is set', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+
+    // Transaction found with reconciliation_method
+    enqueue({
+      data: {
+        id: 'tx-1',
+        journal_entry_id: 'je-1',
+        reconciliation_method: 'auto_exact',
+      },
+    })
+    // Update succeeds
+    enqueue({ data: null, error: null })
+
+    const result = await unlinkReconciliation(supabase as never, 'user-1', 'tx-1')
+
+    expect(result.success).toBe(true)
+  })
+})
diff --git a/lib/reconciliation/bank-reconciliation.ts b/lib/reconciliation/bank-reconciliation.ts
new file mode 100644
index 00000000..2a193a34
--- /dev/null
+++ b/lib/reconciliation/bank-reconciliation.ts
@@ -0,0 +1,548 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+import type { Transaction, ReconciliationMethod } from '@/types'
+import { eventBus } from '@/lib/events/bus'
+
+// ============================================================
+// Types
+// ============================================================
+
+/** A posted journal entry line on account 1930 not yet linked to any transaction */
+export interface UnlinkedGLLine {
+  line_id: string
+  journal_entry_id: string
+  debit_amount: number
+  credit_amount: number
+  line_description: string | null
+  entry_date: string
+  voucher_number: number
+  voucher_series: string
+  entry_description: string
+  source_type: string
+}
+
+export interface ReconciliationMatch {
+  transaction: Transaction
+  glLine: UnlinkedGLLine
+  method: ReconciliationMethod
+  confidence: number
+}
+
+export interface ReconciliationRunResult {
+  matches: ReconciliationMatch[]
+  applied: number
+  errors: number
+}
+
+export interface ReconciliationStatus {
+  bank_transaction_total: number
+  gl_1930_balance: number
+  difference: number
+  is_reconciled: boolean
+  matched_count: number
+  unmatched_transaction_count: number
+  unmatched_gl_line_count: number
+}
+
+export interface ReconciliationOptions {
+  dateFrom?: string
+  dateTo?: string
+  dryRun?: boolean
+}
+
+// ============================================================
+// In-memory matching: single transaction against GL line pool
+// ============================================================
+
+/**
+ * Try to reconcile a single transaction against a pool of unlinked GL lines.
+ * Returns the best match or null. Purely in-memory, no DB calls.
+ *
+ * Only reconciles SEK transactions.
+ */
+export function tryReconcileTransaction(
+  transaction: Transaction,
+  glLines: UnlinkedGLLine[]
+): ReconciliationMatch | null {
+  if (transaction.currency !== 'SEK') return null
+  if (glLines.length === 0) return null
+
+  const txAmount = transaction.amount
+  const txDate = transaction.date
+  const txDescription = (transaction.description || '').toLowerCase()
+  const txReference = (transaction.reference || '').toLowerCase()
+
+  let bestMatch: ReconciliationMatch | null = null
+
+  for (const line of glLines) {
+    const lineAmount = getDirectionalAmount(line)
+    if (!isDirectionCompatible(txAmount, line)) continue
+
+    const amountMatches = Math.abs(Math.abs(txAmount) - Math.abs(lineAmount)) < 0.005
+    const fuzzyAmountMatches = Math.abs(Math.abs(txAmount) - Math.abs(lineAmount)) <= 0.01
+    const exactDateMatch = txDate === line.entry_date
+    const dateWithinRange = isDateWithinRange(txDate, line.entry_date, 3)
+    const referenceMatch = hasReferenceMatch(txDescription, txReference, line)
+
+    let method: ReconciliationMethod | null = null
+    let confidence = 0
+
+    // Pass 1: Exact amount + exact date
+    if (amountMatches && exactDateMatch) {
+      method = 'auto_exact'
+      confidence = 0.95
+    }
+    // Pass 2: Exact amount + reference match
+    else if (amountMatches && referenceMatch) {
+      method = 'auto_reference'
+      confidence = 0.90
+    }
+    // Pass 3: Exact amount + date within ±3 days
+    else if (amountMatches && dateWithinRange) {
+      method = 'auto_date_range'
+      confidence = 0.85
+    }
+    // Pass 4: Fuzzy amount (±0.01) + exact date
+    else if (fuzzyAmountMatches && exactDateMatch) {
+      method = 'auto_fuzzy'
+      confidence = 0.75
+    }
+
+    if (method && confidence > (bestMatch?.confidence ?? 0)) {
+      bestMatch = { transaction, glLine: line, method, confidence }
+    }
+  }
+
+  return bestMatch
+}
+
+// ============================================================
+// Batch reconciliation
+// ============================================================
+
+/**
+ * Run auto-reconciliation for all unmatched transactions.
+ * Fetches data, runs 4-pass matching, optionally applies matches.
+ */
+export async function runReconciliation(
+  supabase: SupabaseClient,
+  userId: string,
+  options: ReconciliationOptions = {}
+): Promise<ReconciliationRunResult> {
+  const { dateFrom, dateTo, dryRun = false } = options
+
+  // Fetch unlinked GL lines via RPC
+  const glLines = await fetchUnlinkedGLLines(supabase, userId, dateFrom, dateTo)
+
+  // Fetch unmatched transactions
+  let query = supabase
+    .from('transactions')
+    .select('*')
+    .eq('user_id', userId)
+    .is('journal_entry_id', null)
+    .eq('currency', 'SEK')
+
+  if (dateFrom) query = query.gte('date', dateFrom)
+  if (dateTo) query = query.lte('date', dateTo)
+
+  const { data: transactions } = await query
+
+  if (!transactions || transactions.length === 0 || glLines.length === 0) {
+    return { matches: [], applied: 0, errors: 0 }
+  }
+
+  // Run greedy matching, highest confidence first
+  const matches = greedyMatch(transactions as Transaction[], glLines)
+
+  if (dryRun) {
+    return { matches, applied: 0, errors: 0 }
+  }
+
+  // Apply matches
+  let applied = 0
+  let errors = 0
+
+  for (const match of matches) {
+    try {
+      const { error } = await supabase
+        .from('transactions')
+        .update({
+          journal_entry_id: match.glLine.journal_entry_id,
+          reconciliation_method: match.method,
+          is_business: true,
+        })
+        .eq('id', match.transaction.id)
+        .eq('user_id', userId)
+
+      if (error) {
+        errors++
+      } else {
+        applied++
+        try {
+          eventBus.emit({
+            type: 'transaction.reconciled',
+            payload: {
+              transaction: match.transaction,
+              journalEntryId: match.glLine.journal_entry_id,
+              method: match.method,
+              userId,
+            },
+          })
+        } catch {
+          // Event emission is non-critical
+        }
+      }
+    } catch {
+      errors++
+    }
+  }
+
+  return { matches, applied, errors }
+}
+
+// ============================================================
+// Reconciliation status
+// ============================================================
+
+/**
+ * Compare bank transaction totals vs GL 1930 balance.
+ */
+export async function getReconciliationStatus(
+  supabase: SupabaseClient,
+  userId: string,
+  dateFrom?: string,
+  dateTo?: string
+): Promise<ReconciliationStatus> {
+  // Get all transactions in range
+  let txQuery = supabase
+    .from('transactions')
+    .select('amount, journal_entry_id, reconciliation_method')
+    .eq('user_id', userId)
+    .eq('currency', 'SEK')
+
+  if (dateFrom) txQuery = txQuery.gte('date', dateFrom)
+  if (dateTo) txQuery = txQuery.lte('date', dateTo)
+
+  const { data: transactions } = await txQuery
+
+  // Get GL 1930 lines (all, not just unlinked)
+  let glQuery = supabase
+    .from('journal_entry_lines')
+    .select('debit_amount, credit_amount, journal_entries!inner(user_id, entry_date, status)')
+    .eq('account_number', '1930')
+    .eq('journal_entries.user_id', userId)
+    .eq('journal_entries.status', 'posted')
+
+  if (dateFrom) glQuery = glQuery.gte('journal_entries.entry_date', dateFrom)
+  if (dateTo) glQuery = glQuery.lte('journal_entries.entry_date', dateTo)
+
+  const { data: glLines } = await glQuery
+
+  // Calculate totals
+  const bankTotal = (transactions || []).reduce(
+    (sum, tx) => sum + (Number(tx.amount) || 0),
+    0
+  )
+
+  const glBalance = (glLines || []).reduce(
+    (sum, line) => sum + (Number(line.debit_amount) || 0) - (Number(line.credit_amount) || 0),
+    0
+  )
+
+  const matchedCount = (transactions || []).filter(
+    (tx) => tx.journal_entry_id !== null
+  ).length
+
+  const unmatchedTransactionCount = (transactions || []).filter(
+    (tx) => tx.journal_entry_id === null
+  ).length
+
+  // Unlinked GL lines count
+  const unlinkedLines = await fetchUnlinkedGLLines(supabase, userId, dateFrom, dateTo)
+
+  const difference = Math.round((bankTotal - glBalance) * 100) / 100
+
+  return {
+    bank_transaction_total: Math.round(bankTotal * 100) / 100,
+    gl_1930_balance: Math.round(glBalance * 100) / 100,
+    difference,
+    is_reconciled: Math.abs(difference) < 0.01,
+    matched_count: matchedCount,
+    unmatched_transaction_count: unmatchedTransactionCount,
+    unmatched_gl_line_count: unlinkedLines.length,
+  }
+}
+
+// ============================================================
+// Manual link/unlink
+// ============================================================
+
+/**
+ * Manually link a transaction to an existing journal entry.
+ * Validates that the journal entry has a 1930 line and amounts are directionally compatible.
+ */
+export async function manualLink(
+  supabase: SupabaseClient,
+  userId: string,
+  transactionId: string,
+  journalEntryId: string
+): Promise<{ success: boolean; error?: string }> {
+  // Fetch transaction
+  const { data: tx, error: txError } = await supabase
+    .from('transactions')
+    .select('*')
+    .eq('id', transactionId)
+    .eq('user_id', userId)
+    .single()
+
+  if (txError || !tx) {
+    return { success: false, error: 'Transaction not found' }
+  }
+
+  if (tx.journal_entry_id) {
+    return { success: false, error: 'Transaction is already linked to a journal entry' }
+  }
+
+  // Fetch journal entry + verify it has a 1930 line
+  const { data: entry, error: entryError } = await supabase
+    .from('journal_entries')
+    .select('id, user_id, status')
+    .eq('id', journalEntryId)
+    .eq('user_id', userId)
+    .single()
+
+  if (entryError || !entry) {
+    return { success: false, error: 'Journal entry not found' }
+  }
+
+  if (entry.status !== 'posted') {
+    return { success: false, error: 'Journal entry is not posted' }
+  }
+
+  // Check for 1930 line
+  const { data: lines } = await supabase
+    .from('journal_entry_lines')
+    .select('debit_amount, credit_amount')
+    .eq('journal_entry_id', journalEntryId)
+    .eq('account_number', '1930')
+
+  if (!lines || lines.length === 0) {
+    return { success: false, error: 'Journal entry has no line on account 1930' }
+  }
+
+  // Check that no other transaction is already linked to this entry
+  const { data: existingLink } = await supabase
+    .from('transactions')
+    .select('id')
+    .eq('journal_entry_id', journalEntryId)
+    .eq('user_id', userId)
+    .single()
+
+  if (existingLink) {
+    return { success: false, error: 'Another transaction is already linked to this journal entry' }
+  }
+
+  // Apply link
+  const { error: updateError } = await supabase
+    .from('transactions')
+    .update({
+      journal_entry_id: journalEntryId,
+      reconciliation_method: 'manual' as ReconciliationMethod,
+      is_business: true,
+    })
+    .eq('id', transactionId)
+    .eq('user_id', userId)
+
+  if (updateError) {
+    return { success: false, error: 'Failed to link transaction' }
+  }
+
+  try {
+    eventBus.emit({
+      type: 'transaction.reconciled',
+      payload: {
+        transaction: tx as Transaction,
+        journalEntryId,
+        method: 'manual' as ReconciliationMethod,
+        userId,
+      },
+    })
+  } catch {
+    // Non-critical
+  }
+
+  return { success: true }
+}
+
+/**
+ * Remove a reconciliation link.
+ * Only allowed when reconciliation_method IS NOT NULL (prevents unlinking categorization-created entries).
+ */
+export async function unlinkReconciliation(
+  supabase: SupabaseClient,
+  userId: string,
+  transactionId: string
+): Promise<{ success: boolean; error?: string }> {
+  // Fetch transaction
+  const { data: tx, error: txError } = await supabase
+    .from('transactions')
+    .select('id, journal_entry_id, reconciliation_method')
+    .eq('id', transactionId)
+    .eq('user_id', userId)
+    .single()
+
+  if (txError || !tx) {
+    return { success: false, error: 'Transaction not found' }
+  }
+
+  if (!tx.journal_entry_id) {
+    return { success: false, error: 'Transaction is not linked to any journal entry' }
+  }
+
+  if (!tx.reconciliation_method) {
+    return { success: false, error: 'Cannot unlink a categorization-created entry. Use storno to reverse it instead.' }
+  }
+
+  const { error: updateError } = await supabase
+    .from('transactions')
+    .update({
+      journal_entry_id: null,
+      reconciliation_method: null,
+      is_business: null,
+    })
+    .eq('id', transactionId)
+    .eq('user_id', userId)
+
+  if (updateError) {
+    return { success: false, error: 'Failed to unlink transaction' }
+  }
+
+  return { success: true }
+}
+
+// ============================================================
+// Helpers
+// ============================================================
+
+/** Fetch unlinked 1930 GL lines via the RPC function */
+export async function fetchUnlinkedGLLines(
+  supabase: SupabaseClient,
+  userId: string,
+  dateFrom?: string,
+  dateTo?: string
+): Promise<UnlinkedGLLine[]> {
+  const { data, error } = await supabase.rpc('get_unlinked_1930_lines', {
+    p_user_id: userId,
+    p_date_from: dateFrom || null,
+    p_date_to: dateTo || null,
+  })
+
+  if (error || !data) return []
+  return data as UnlinkedGLLine[]
+}
+
+/** Get the net amount from a GL line (positive for debit, negative for credit) */
+function getDirectionalAmount(line: UnlinkedGLLine): number {
+  if (line.debit_amount > 0) return line.debit_amount
+  if (line.credit_amount > 0) return -line.credit_amount
+  return 0
+}
+
+/**
+ * Check direction compatibility:
+ * - Income (tx.amount > 0) matches debit on 1930 (money coming in to bank)
+ * - Expense (tx.amount < 0) matches credit on 1930 (money going out of bank)
+ */
+function isDirectionCompatible(txAmount: number, line: UnlinkedGLLine): boolean {
+  if (txAmount > 0 && line.debit_amount > 0) return true
+  if (txAmount < 0 && line.credit_amount > 0) return true
+  return false
+}
+
+/** Check if two dates are within ±dayRange of each other */
+function isDateWithinRange(date1: string, date2: string, dayRange: number): boolean {
+  const d1 = new Date(date1)
+  const d2 = new Date(date2)
+  const diffMs = Math.abs(d1.getTime() - d2.getTime())
+  const diffDays = diffMs / (1000 * 60 * 60 * 24)
+  return diffDays <= dayRange
+}
+
+/** Check if transaction description/reference matches the GL line description */
+function hasReferenceMatch(
+  txDescription: string,
+  txReference: string,
+  line: UnlinkedGLLine
+): boolean {
+  const lineDesc = (line.line_description || '').toLowerCase()
+  const entryDesc = (line.entry_description || '').toLowerCase()
+
+  if (!txReference && !txDescription) return false
+
+  // Check OCR/reference number match
+  if (txReference && txReference.length >= 4) {
+    if (lineDesc.includes(txReference) || entryDesc.includes(txReference)) return true
+  }
+
+  // Check description overlap (at least 8 chars matching substring)
+  if (txDescription && txDescription.length >= 8) {
+    if (lineDesc.includes(txDescription) || entryDesc.includes(txDescription)) return true
+    if (txDescription.includes(lineDesc) && lineDesc.length >= 8) return true
+    if (txDescription.includes(entryDesc) && entryDesc.length >= 8) return true
+  }
+
+  return false
+}
+
+/**
+ * Greedy matching: run 4-pass matching, each pass at a specific confidence level.
+ * Track used GL lines and transactions to prevent double-matching.
+ */
+function greedyMatch(
+  transactions: Transaction[],
+  glLines: UnlinkedGLLine[]
+): ReconciliationMatch[] {
+  const usedTransactions = new Set<string>()
+  const usedGLLines = new Set<string>()
+  const allMatches: ReconciliationMatch[] = []
+
+  // Collect all candidate matches with confidence
+  const candidates: ReconciliationMatch[] = []
+
+  for (const tx of transactions) {
+    if (tx.currency !== 'SEK') continue
+
+    for (const line of glLines) {
+      const match = tryReconcileTransaction(tx, [line])
+      if (match) {
+        candidates.push(match)
+      }
+    }
+  }
+
+  // Sort by confidence descending, then by date proximity
+  candidates.sort((a, b) => {
+    if (b.confidence !== a.confidence) return b.confidence - a.confidence
+    // Prefer closer dates
+    const dateDistA = Math.abs(
+      new Date(a.transaction.date).getTime() - new Date(a.glLine.entry_date).getTime()
+    )
+    const dateDistB = Math.abs(
+      new Date(b.transaction.date).getTime() - new Date(b.glLine.entry_date).getTime()
+    )
+    return dateDistA - dateDistB
+  })
+
+  // Greedily assign matches
+  for (const candidate of candidates) {
+    const txId = candidate.transaction.id
+    const lineId = candidate.glLine.line_id
+
+    if (usedTransactions.has(txId) || usedGLLines.has(lineId)) continue
+
+    usedTransactions.add(txId)
+    usedGLLines.add(lineId)
+    allMatches.push(candidate)
+  }
+
+  return allMatches
+}
diff --git a/lib/reports/__tests__/general-ledger.test.ts b/lib/reports/__tests__/general-ledger.test.ts
index f521bd21..f8c877aa 100644
--- a/lib/reports/__tests__/general-ledger.test.ts
+++ b/lib/reports/__tests__/general-ledger.test.ts
@@ -9,7 +9,7 @@ let results: Array<{ data?: unknown; error?: unknown }>
 
 function makeBuilder() {
   const b: Record<string, unknown> = {}
-  for (const m of ['select', 'eq', 'in', 'lt', 'order']) {
+  for (const m of ['select', 'eq', 'in', 'lt', 'order', 'range']) {
     b[m] = vi.fn().mockReturnValue(b)
   }
   b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
@@ -51,7 +51,7 @@ describe('generateGeneralLedger', () => {
   it('returns empty report when no entries in period', async () => {
     results = [
       // 0: fiscal_periods.single()
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       // 1: journal_entries (empty)
       { data: [], error: null },
     ]
@@ -64,7 +64,7 @@ describe('generateGeneralLedger', () => {
   it('groups lines by account with correct totals and running balance', async () => {
     results = [
       // 0: fiscal_periods.single()
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       // 1: journal_entries for this period
       {
         data: [
@@ -122,7 +122,7 @@ describe('generateGeneralLedger', () => {
   it('computes opening balance from prior period entries', async () => {
     results = [
       // 0: fiscal_periods.single()
-      { data: { start_date: '2025-01-01', end_date: '2025-12-31' }, error: null },
+      { data: { period_start: '2025-01-01', period_end: '2025-12-31' }, error: null },
       // 1: journal_entries for this period
       {
         data: [
@@ -168,7 +168,7 @@ describe('generateGeneralLedger', () => {
   it('filters accounts by account_from and account_to', async () => {
     results = [
       // 0: fiscal_periods.single()
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       // 1: journal_entries
       {
         data: [
@@ -200,7 +200,7 @@ describe('generateGeneralLedger', () => {
   it('sorts lines within account by date then voucher number', async () => {
     results = [
       // 0: fiscal_periods.single()
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       // 1: entries out of order
       {
         data: [
@@ -236,7 +236,7 @@ describe('generateGeneralLedger', () => {
 
   it('uses Math.round for monetary precision', async () => {
     results = [
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       {
         data: [
           { id: 'e1', entry_date: '2024-01-15', voucher_number: 1, voucher_series: 'A', description: 'Precision', source_type: 'manual' },
diff --git a/lib/reports/__tests__/journal-register.test.ts b/lib/reports/__tests__/journal-register.test.ts
index 0c59ad60..26a13a26 100644
--- a/lib/reports/__tests__/journal-register.test.ts
+++ b/lib/reports/__tests__/journal-register.test.ts
@@ -9,7 +9,7 @@ let results: Array<{ data?: unknown; error?: unknown }>
 
 function makeBuilder() {
   const b: Record<string, unknown> = {}
-  for (const m of ['select', 'eq', 'in', 'order']) {
+  for (const m of ['select', 'eq', 'in', 'order', 'range']) {
     b[m] = vi.fn().mockReturnValue(b)
   }
   b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
@@ -49,7 +49,7 @@ describe('generateJournalRegister', () => {
 
   it('returns empty report when no entries in period', async () => {
     results = [
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       { data: [], error: null },
     ]
 
@@ -62,7 +62,7 @@ describe('generateJournalRegister', () => {
   it('produces entries in registration order with correct totals', async () => {
     results = [
       // 0: fiscal_periods.single()
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       // 1: journal_entries (already ordered by series/number)
       {
         data: [
@@ -117,7 +117,7 @@ describe('generateJournalRegister', () => {
 
   it('includes reversed entries with correct status', async () => {
     results = [
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       {
         data: [
           { id: 'e1', entry_date: '2024-01-15', voucher_number: 1, voucher_series: 'A', description: 'Original', source_type: 'manual', status: 'reversed' },
@@ -146,7 +146,7 @@ describe('generateJournalRegister', () => {
 
   it('resolves account names from chart_of_accounts', async () => {
     results = [
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       {
         data: [
           { id: 'e1', entry_date: '2024-01-15', voucher_number: 1, voucher_series: 'A', description: 'Test', source_type: 'manual', status: 'posted' },
@@ -180,7 +180,7 @@ describe('generateJournalRegister', () => {
 
   it('defaults voucher_series to A when null', async () => {
     results = [
-      { data: { start_date: '2024-01-01', end_date: '2024-12-31' }, error: null },
+      { data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
       {
         data: [
           { id: 'e1', entry_date: '2024-01-15', voucher_number: 1, voucher_series: null, description: 'No series', source_type: 'manual', status: 'posted' },
diff --git a/lib/reports/__tests__/monthly-breakdown.test.ts b/lib/reports/__tests__/monthly-breakdown.test.ts
index b6d8cf8d..5101ff44 100644
--- a/lib/reports/__tests__/monthly-breakdown.test.ts
+++ b/lib/reports/__tests__/monthly-breakdown.test.ts
@@ -24,7 +24,7 @@ describe('generateMonthlyBreakdown', () => {
   it('returns empty months when no journal entries exist', async () => {
     // First call: fiscal period
     mockResult({
-      data: { start_date: '2024-01-01', end_date: '2024-12-31' },
+      data: { period_start: '2024-01-01', period_end: '2024-12-31' },
       error: null,
     })
 
@@ -45,7 +45,7 @@ describe('generateMonthlyBreakdown', () => {
               eq: () => ({
                 single: () =>
                   Promise.resolve({
-                    data: { start_date: '2024-01-01', end_date: '2024-12-31' },
+                    data: { period_start: '2024-01-01', period_end: '2024-12-31' },
                     error: null,
                   }),
               }),
@@ -88,7 +88,7 @@ describe('generateMonthlyBreakdown', () => {
               eq: () => ({
                 single: () =>
                   Promise.resolve({
-                    data: { start_date: '2024-01-01', end_date: '2024-03-31' },
+                    data: { period_start: '2024-01-01', period_end: '2024-03-31' },
                     error: null,
                   }),
               }),
@@ -167,7 +167,7 @@ describe('generateMonthlyBreakdown', () => {
               eq: () => ({
                 single: () =>
                   Promise.resolve({
-                    data: { start_date: '2024-01-01', end_date: '2024-01-31' },
+                    data: { period_start: '2024-01-01', period_end: '2024-01-31' },
                     error: null,
                   }),
               }),
diff --git a/lib/reports/__tests__/sie-export.test.ts b/lib/reports/__tests__/sie-export.test.ts
index 50ae342f..eb4f1303 100644
--- a/lib/reports/__tests__/sie-export.test.ts
+++ b/lib/reports/__tests__/sie-export.test.ts
@@ -9,7 +9,7 @@ let results: Array<{ data?: unknown; error?: unknown }>
 
 function makeBuilder() {
   const b: Record<string, unknown> = {}
-  for (const m of ['select', 'eq', 'in', 'order']) {
+  for (const m of ['select', 'eq', 'in', 'order', 'range']) {
     b[m] = vi.fn().mockReturnValue(b)
   }
   b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
diff --git a/lib/reports/__tests__/trial-balance.test.ts b/lib/reports/__tests__/trial-balance.test.ts
index 3d531c25..e522fa84 100644
--- a/lib/reports/__tests__/trial-balance.test.ts
+++ b/lib/reports/__tests__/trial-balance.test.ts
@@ -9,7 +9,7 @@ let results: Array<{ data?: unknown; error?: unknown }>
 
 function makeBuilder() {
   const b: Record<string, unknown> = {}
-  for (const m of ['select', 'eq', 'in']) {
+  for (const m of ['select', 'eq', 'in', 'range']) {
     b[m] = vi.fn().mockReturnValue(b)
   }
   b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
diff --git a/lib/reports/__tests__/vat-declaration.test.ts b/lib/reports/__tests__/vat-declaration.test.ts
index 01cf2641..aa086aa6 100644
--- a/lib/reports/__tests__/vat-declaration.test.ts
+++ b/lib/reports/__tests__/vat-declaration.test.ts
@@ -9,7 +9,7 @@ let results: Array<{ data?: unknown; error?: unknown }>
 
 function makeBuilder() {
   const b: Record<string, unknown> = {}
-  for (const m of ['select', 'eq', 'in', 'gte', 'lte', 'lt', 'or', 'not']) {
+  for (const m of ['select', 'eq', 'in', 'gte', 'lte', 'lt', 'or', 'not', 'range']) {
     b[m] = vi.fn().mockReturnValue(b)
   }
   b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
@@ -32,7 +32,6 @@ import {
   formatPeriodLabel,
   getVatDeclarationSummary,
   calculateVatDeclaration,
-  calculateVatDeclarationFromTaxCodes,
 } from '../vat-declaration'
 import type { VatDeclaration } from '@/types'
 
@@ -112,8 +111,8 @@ describe('getVatDeclarationSummary', () => {
       transactionCount: 10,
       breakdown: {
         invoices: { ruta05: 2500, ruta06: 0, ruta07: 0, ruta10: 10000, ruta11: 0, ruta12: 0, ruta39: 0, ruta40: 0 },
-        transactions: { ruta48: 800 },
-        receipts: { ruta48: 200 },
+        transactions: { ruta48: 1000 },
+        receipts: { ruta48: 0 },
       },
     }
 
@@ -155,17 +154,17 @@ describe('getVatDeclarationSummary', () => {
 })
 
 // ============================================================
-// Async tests — require Supabase mocks
+// Ledger-based VAT declaration tests
+//
+// Mock queue order per call:
+//   [0] fetchAllRows: journal_entry_lines (VAT-relevant accounts)
+//   [1] entry counts: journal_entries source_type
 // ============================================================
 
 describe('calculateVatDeclaration', () => {
-  it('returns all zeros when no data exists', async () => {
+  it('returns all zeros when no ledger lines exist', async () => {
     results = [
-      // 0: invoices
       { data: [], error: null },
-      // 1: transactions
-      { data: [], error: null },
-      // 2: receipts
       { data: [], error: null },
     ]
 
@@ -180,23 +179,20 @@ describe('calculateVatDeclaration', () => {
     expect(result.transactionCount).toBe(0)
   })
 
-  it('maps invoice VAT to correct rutor by moms_ruta', async () => {
+  it('sums output VAT from 2611/2621/2631 credit balances', async () => {
     results = [
-      // 0: invoices — various moms_ruta values
       {
         data: [
-          { subtotal: 10000, vat_amount: 2500, moms_ruta: '05', subtotal_sek: null, vat_amount_sek: null },
-          { subtotal: 5000, vat_amount: 600, moms_ruta: '06', subtotal_sek: null, vat_amount_sek: null },
-          { subtotal: 3000, vat_amount: 180, moms_ruta: '07', subtotal_sek: null, vat_amount_sek: null },
-          { subtotal: 8000, vat_amount: 0, moms_ruta: '39', subtotal_sek: null, vat_amount_sek: null },
-          { subtotal: 12000, vat_amount: 0, moms_ruta: '40', subtotal_sek: null, vat_amount_sek: null },
+          { account_number: '2611', debit_amount: 0, credit_amount: 2500 },
+          { account_number: '2621', debit_amount: 0, credit_amount: 600 },
+          { account_number: '2631', debit_amount: 0, credit_amount: 180 },
+          { account_number: '3001', debit_amount: 0, credit_amount: 10000 },
+          { account_number: '3002', debit_amount: 0, credit_amount: 5000 },
+          { account_number: '3003', debit_amount: 0, credit_amount: 3000 },
         ],
         error: null,
       },
-      // 1: transactions (none)
-      { data: [], error: null },
-      // 2: receipts (none)
-      { data: [], error: null },
+      { data: [{ source_type: 'invoice_created' }, { source_type: 'invoice_created' }], error: null },
     ]
 
     const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
@@ -207,224 +203,166 @@ describe('calculateVatDeclaration', () => {
     expect(result.rutor.ruta10).toBe(10000)
     expect(result.rutor.ruta11).toBe(5000)
     expect(result.rutor.ruta12).toBe(3000)
+    expect(result.invoiceCount).toBe(2)
+  })
+
+  it('sums input VAT from 2641 debit balance', async () => {
+    results = [
+      {
+        data: [
+          { account_number: '2641', debit_amount: 250, credit_amount: 0 },
+          { account_number: '2641', debit_amount: 120, credit_amount: 0 },
+        ],
+        error: null,
+      },
+      { data: [{ source_type: 'bank_transaction' }, { source_type: 'bank_transaction' }], error: null },
+    ]
+
+    const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
+
+    expect(result.rutor.ruta48).toBe(370)
+    expect(result.transactionCount).toBe(2)
+  })
+
+  it('includes calculated input VAT (2645) from EU reverse charge in ruta48', async () => {
+    results = [
+      {
+        data: [
+          { account_number: '2645', debit_amount: 500, credit_amount: 0 },
+          { account_number: '2641', debit_amount: 200, credit_amount: 0 },
+        ],
+        error: null,
+      },
+      { data: [], error: null },
+    ]
+
+    const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
+
+    // Both 2641 and 2645 debit balances sum into ruta48
+    expect(result.rutor.ruta48).toBe(700)
+  })
+
+  it('maps EU/export revenue to ruta39/ruta40', async () => {
+    results = [
+      {
+        data: [
+          { account_number: '3308', debit_amount: 0, credit_amount: 8000 },
+          { account_number: '3305', debit_amount: 0, credit_amount: 12000 },
+        ],
+        error: null,
+      },
+      { data: [], error: null },
+    ]
+
+    const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
+
     expect(result.rutor.ruta39).toBe(8000)
     expect(result.rutor.ruta40).toBe(12000)
   })
 
-  it('prefers subtotal_sek/vat_amount_sek for foreign currency invoices', async () => {
+  it('handles credit notes as net reduction on revenue/VAT accounts', async () => {
     results = [
-      // 0: invoices — foreign currency with SEK conversion
       {
         data: [
-          { subtotal: 1000, vat_amount: 250, moms_ruta: '05', subtotal_sek: 11000, vat_amount_sek: 2750 },
+          // Invoice: C2611 2500, C3001 10000
+          { account_number: '2611', debit_amount: 0, credit_amount: 2500 },
+          { account_number: '3001', debit_amount: 0, credit_amount: 10000 },
+          // Credit note reversal: D2611 625, D3001 2500
+          { account_number: '2611', debit_amount: 625, credit_amount: 0 },
+          { account_number: '3001', debit_amount: 2500, credit_amount: 0 },
         ],
         error: null,
       },
-      // 1: transactions
-      { data: [], error: null },
-      // 2: receipts
-      { data: [], error: null },
+      { data: [{ source_type: 'invoice_created' }, { source_type: 'credit_note' }], error: null },
     ]
 
     const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
 
-    // Should use _sek values
-    expect(result.rutor.ruta05).toBe(2750)
-    expect(result.rutor.ruta10).toBe(11000)
-  })
-
-  it('defaults to ruta05 when moms_ruta is null but VAT > 0', async () => {
-    results = [
-      // 0: invoices — null moms_ruta with VAT
-      {
-        data: [
-          { subtotal: 4000, vat_amount: 1000, moms_ruta: null, subtotal_sek: null, vat_amount_sek: null },
-        ],
-        error: null,
-      },
-      // 1: transactions
-      { data: [], error: null },
-      // 2: receipts
-      { data: [], error: null },
-    ]
-
-    const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
-
-    expect(result.rutor.ruta05).toBe(1000)
-    expect(result.rutor.ruta10).toBe(4000)
-  })
-
-  it('calculates input VAT from transaction categories', async () => {
-    results = [
-      // 0: invoices
-      { data: [], error: null },
-      // 1: transactions — business expenses with categories
-      {
-        data: [
-          // 25% category: expense_software, amount -1250 → VAT = 1250 * 0.25/1.25 = 250
-          { amount: -1250, amount_sek: null, is_business: true, category: 'expense_software' },
-          // 12% category: expense_travel, amount -1120 → VAT = 1120 * 0.12/1.12 = 120
-          { amount: -1120, amount_sek: null, is_business: true, category: 'expense_travel' },
-        ],
-        error: null,
-      },
-      // 2: receipts
-      { data: [], error: null },
-    ]
-
-    const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
-
-    // 250 + 120 = 370
-    expect(result.rutor.ruta48).toBe(370)
-  })
-
-  it('sums VAT from confirmed receipts', async () => {
-    results = [
-      // 0: invoices
-      { data: [], error: null },
-      // 1: transactions
-      { data: [], error: null },
-      // 2: receipts — confirmed with vat_amount
-      {
-        data: [
-          { status: 'confirmed', vat_amount: 59.8 },
-          { status: 'confirmed', vat_amount: 125 },
-        ],
-        error: null,
-      },
-    ]
-
-    const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
-
-    expect(result.rutor.ruta48).toBe(184.8)
+    // Net: 2500 - 625 = 1875 output VAT, 10000 - 2500 = 7500 revenue
+    expect(result.rutor.ruta05).toBe(1875)
+    expect(result.rutor.ruta10).toBe(7500)
+    expect(result.invoiceCount).toBe(2)
   })
 
   it('calculates ruta49 as output minus input VAT', async () => {
     results = [
-      // 0: invoices — 25% VAT
       {
         data: [
-          { subtotal: 10000, vat_amount: 2500, moms_ruta: '05', subtotal_sek: null, vat_amount_sek: null },
-        ],
-        error: null,
-      },
-      // 1: transactions — 25% expense
-      {
-        data: [
-          { amount: -1250, amount_sek: null, is_business: true, category: 'expense_software' },
-        ],
-        error: null,
-      },
-      // 2: receipts
-      {
-        data: [
-          { status: 'confirmed', vat_amount: 100 },
+          { account_number: '2611', debit_amount: 0, credit_amount: 2500 },
+          { account_number: '3001', debit_amount: 0, credit_amount: 10000 },
+          { account_number: '2641', debit_amount: 350, credit_amount: 0 },
         ],
         error: null,
       },
+      { data: [], error: null },
     ]
 
     const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
 
-    // Output: 2500, Input: 250 + 100 = 350
-    expect(result.rutor.ruta49).toBe(2150)
-  })
-})
-
-describe('calculateVatDeclarationFromTaxCodes', () => {
-  it('maps journal lines to boxes via tax codes', async () => {
-    results = [
-      // 0: tax_codes
-      {
-        data: [
-          {
-            code: 'MP1',
-            user_id: null,
-            moms_basis_boxes: ['10'],
-            moms_tax_boxes: ['05'],
-            moms_input_boxes: [],
-          },
-        ],
-        error: null,
-      },
-      // 1: journal_entry_lines with tax_code
-      {
-        data: [
-          {
-            tax_code: 'MP1',
-            debit_amount: 0,
-            credit_amount: 2500,
-            journal_entry_id: 'e1',
-            journal_entries: { user_id: 'user-1', entry_date: '2024-01-15', status: 'posted' },
-          },
-        ],
-        error: null,
-      },
-    ]
-
-    const result = await calculateVatDeclarationFromTaxCodes('user-1', 'monthly', 2024, 1)
-
     expect(result.rutor.ruta05).toBe(2500)
-    expect(result.rutor.ruta10).toBe(2500)
+    expect(result.rutor.ruta48).toBe(350)
+    expect(result.rutor.ruta49).toBe(2150) // 2500 - 350
   })
 
-  it('user tax codes override system codes', async () => {
+  it('detects refund when input VAT exceeds output VAT', async () => {
     results = [
-      // 0: tax_codes — system and user with same code
       {
         data: [
-          {
-            code: 'MP1',
-            user_id: null,
-            moms_basis_boxes: ['10'],
-            moms_tax_boxes: ['05'],
-            moms_input_boxes: [],
-          },
-          {
-            code: 'MP1',
-            user_id: 'user-1',
-            moms_basis_boxes: ['11'],
-            moms_tax_boxes: ['06'],
-            moms_input_boxes: [],
-          },
-        ],
-        error: null,
-      },
-      // 1: journal_entry_lines
-      {
-        data: [
-          {
-            tax_code: 'MP1',
-            debit_amount: 0,
-            credit_amount: 600,
-            journal_entry_id: 'e1',
-            journal_entries: { user_id: 'user-1', entry_date: '2024-01-15', status: 'posted' },
-          },
+          { account_number: '2611', debit_amount: 0, credit_amount: 500 },
+          { account_number: '2641', debit_amount: 3000, credit_amount: 0 },
         ],
         error: null,
       },
+      { data: [], error: null },
     ]
 
-    const result = await calculateVatDeclarationFromTaxCodes('user-1', 'monthly', 2024, 1)
+    const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1)
 
-    // User override maps to ruta06/ruta11 instead of ruta05/ruta10
-    expect(result.rutor.ruta05).toBe(0)
-    expect(result.rutor.ruta06).toBe(600)
-    expect(result.rutor.ruta11).toBe(600)
+    expect(result.rutor.ruta49).toBe(-2500) // 500 - 3000
   })
 
-  it('returns all zeros when no lines have tax codes', async () => {
+  it('accepts accountingMethod parameter for backward compatibility', async () => {
     results = [
-      // 0: tax_codes
       { data: [], error: null },
-      // 1: journal_entry_lines — empty
       { data: [], error: null },
     ]
 
-    const result = await calculateVatDeclarationFromTaxCodes('user-1', 'monthly', 2024, 1)
-
-    expect(result.rutor.ruta05).toBe(0)
-    expect(result.rutor.ruta48).toBe(0)
+    // Should not throw — parameter accepted but not used
+    const result = await calculateVatDeclaration('user-1', 'monthly', 2024, 1, 'cash')
     expect(result.rutor.ruta49).toBe(0)
   })
+
+  it('handles all three VAT rates in a single period', async () => {
+    results = [
+      {
+        data: [
+          // 25% rate: 10,000 revenue, 2,500 VAT
+          { account_number: '3001', debit_amount: 0, credit_amount: 10000 },
+          { account_number: '2611', debit_amount: 0, credit_amount: 2500 },
+          // 12% rate: 5,000 revenue, 600 VAT
+          { account_number: '3002', debit_amount: 0, credit_amount: 5000 },
+          { account_number: '2621', debit_amount: 0, credit_amount: 600 },
+          // 6% rate: 3,000 revenue, 180 VAT
+          { account_number: '3003', debit_amount: 0, credit_amount: 3000 },
+          { account_number: '2631', debit_amount: 0, credit_amount: 180 },
+          // Input VAT from purchases
+          { account_number: '2641', debit_amount: 1000, credit_amount: 0 },
+        ],
+        error: null,
+      },
+      { data: [], error: null },
+    ]
+
+    const result = await calculateVatDeclaration('user-1', 'quarterly', 2024, 1)
+
+    expect(result.rutor.ruta05).toBe(2500)
+    expect(result.rutor.ruta06).toBe(600)
+    expect(result.rutor.ruta07).toBe(180)
+    expect(result.rutor.ruta10).toBe(10000)
+    expect(result.rutor.ruta11).toBe(5000)
+    expect(result.rutor.ruta12).toBe(3000)
+    expect(result.rutor.ruta48).toBe(1000)
+    // Output: 2500 + 600 + 180 = 3280, Input: 1000 → Pay: 2280
+    expect(result.rutor.ruta49).toBe(2280)
+  })
 })
diff --git a/lib/reports/general-ledger.ts b/lib/reports/general-ledger.ts
index 1ac25a1b..fdd0f062 100644
--- a/lib/reports/general-ledger.ts
+++ b/lib/reports/general-ledger.ts
@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 
 export interface GeneralLedgerLine {
   date: string
@@ -41,7 +42,7 @@ export async function generateGeneralLedger(
   // Get fiscal period dates
   const { data: period } = await supabase
     .from('fiscal_periods')
-    .select('start_date, end_date')
+    .select('period_start, period_end')
     .eq('id', periodId)
     .eq('user_id', userId)
     .single()
@@ -59,7 +60,7 @@ export async function generateGeneralLedger(
     .in('status', ['posted', 'reversed'])
 
   if (!entries || entries.length === 0) {
-    return { accounts: [], period: { start: period.start_date, end: period.end_date } }
+    return { accounts: [], period: { start: period.period_start, end: period.period_end } }
   }
 
   const entryIds = entries.map((e) => e.id)
@@ -72,17 +73,20 @@ export async function generateGeneralLedger(
     .in('journal_entry_id', entryIds)
 
   if (!lines) {
-    return { accounts: [], period: { start: period.start_date, end: period.end_date } }
+    return { accounts: [], period: { start: period.period_start, end: period.period_end } }
   }
 
   // Fetch account names
-  const { data: accounts } = await supabase
-    .from('chart_of_accounts')
-    .select('account_number, account_name')
-    .eq('user_id', userId)
+  const accounts = await fetchAllRows<{ account_number: string; account_name: string }>(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('account_number, account_name')
+      .eq('user_id', userId)
+      .range(from, to)
+  )
 
   const accountNameMap = new Map<string, string>()
-  for (const acc of accounts || []) {
+  for (const acc of accounts) {
     accountNameMap.set(acc.account_number, acc.account_name)
   }
 
@@ -92,7 +96,7 @@ export async function generateGeneralLedger(
     .select('id')
     .eq('user_id', userId)
     .in('status', ['posted', 'reversed'])
-    .lt('entry_date', period.start_date)
+    .lt('entry_date', period.period_start)
 
   const openingBalances = new Map<string, number>()
 
@@ -178,6 +182,6 @@ export async function generateGeneralLedger(
 
   return {
     accounts: result,
-    period: { start: period.start_date, end: period.end_date },
+    period: { start: period.period_start, end: period.period_end },
   }
 }
diff --git a/lib/reports/journal-register.ts b/lib/reports/journal-register.ts
index 1de1fbfb..d5615088 100644
--- a/lib/reports/journal-register.ts
+++ b/lib/reports/journal-register.ts
@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 
 export interface JournalRegisterLine {
   account_number: string
@@ -40,7 +41,7 @@ export async function generateJournalRegister(
   // Get fiscal period dates
   const { data: period } = await supabase
     .from('fiscal_periods')
-    .select('start_date, end_date')
+    .select('period_start, period_end')
     .eq('id', periodId)
     .eq('user_id', userId)
     .single()
@@ -60,7 +61,7 @@ export async function generateJournalRegister(
     .order('voucher_number', { ascending: true })
 
   if (!entries || entries.length === 0) {
-    return { entries: [], total_entries: 0, total_debit: 0, total_credit: 0, period: { start: period.start_date, end: period.end_date } }
+    return { entries: [], total_entries: 0, total_debit: 0, total_credit: 0, period: { start: period.period_start, end: period.period_end } }
   }
 
   const entryIds = entries.map((e) => e.id)
@@ -72,13 +73,16 @@ export async function generateJournalRegister(
     .in('journal_entry_id', entryIds)
 
   // Fetch account names
-  const { data: accounts } = await supabase
-    .from('chart_of_accounts')
-    .select('account_number, account_name')
-    .eq('user_id', userId)
+  const accounts = await fetchAllRows<{ account_number: string; account_name: string }>(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('account_number, account_name')
+      .eq('user_id', userId)
+      .range(from, to)
+  )
 
   const accountNameMap = new Map<string, string>()
-  for (const acc of accounts || []) {
+  for (const acc of accounts) {
     accountNameMap.set(acc.account_number, acc.account_name)
   }
 
@@ -126,6 +130,6 @@ export async function generateJournalRegister(
     total_entries: result.length,
     total_debit: Math.round(grandTotalDebit * 100) / 100,
     total_credit: Math.round(grandTotalCredit * 100) / 100,
-    period: { start: period.start_date, end: period.end_date },
+    period: { start: period.period_start, end: period.period_end },
   }
 }
diff --git a/lib/reports/monthly-breakdown.ts b/lib/reports/monthly-breakdown.ts
index 91b9a1f6..a76c1818 100644
--- a/lib/reports/monthly-breakdown.ts
+++ b/lib/reports/monthly-breakdown.ts
@@ -32,7 +32,7 @@ export async function generateMonthlyBreakdown(
   // Get the fiscal period date range
   const { data: period, error: periodError } = await supabase
     .from('fiscal_periods')
-    .select('start_date, end_date')
+    .select('period_start, period_end')
     .eq('id', fiscalPeriodId)
     .eq('user_id', userId)
     .single()
@@ -67,8 +67,8 @@ export async function generateMonthlyBreakdown(
   const monthMap = new Map<number, { income: number; expenses: number }>()
 
   // Initialize all months in the period range
-  const startDate = new Date(period.start_date)
-  const endDate = new Date(period.end_date)
+  const startDate = new Date(period.period_start)
+  const endDate = new Date(period.period_end)
   const startMonth = startDate.getMonth()
   const endMonth = endDate.getMonth() + (endDate.getFullYear() - startDate.getFullYear()) * 12
 
diff --git a/lib/reports/sie-export.ts b/lib/reports/sie-export.ts
index 379ff53f..4b34263f 100644
--- a/lib/reports/sie-export.ts
+++ b/lib/reports/sie-export.ts
@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import type { SIEExportOptions, JournalEntry, JournalEntryLine, BASAccount } from '@/types'
 
 /**
@@ -29,12 +30,15 @@ export async function generateSIEExport(
   }
 
   // Fetch all accounts
-  const { data: accounts } = await supabase
-    .from('chart_of_accounts')
-    .select('*')
-    .eq('user_id', userId)
-    .eq('is_active', true)
-    .order('account_number')
+  const accounts = await fetchAllRows(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('*')
+      .eq('user_id', userId)
+      .eq('is_active', true)
+      .order('account_number')
+      .range(from, to)
+  )
 
   // Fetch all posted journal entries with lines
   const { data: entries } = await supabase
diff --git a/lib/reports/trial-balance.ts b/lib/reports/trial-balance.ts
index 61b53e2c..84cc88dc 100644
--- a/lib/reports/trial-balance.ts
+++ b/lib/reports/trial-balance.ts
@@ -1,4 +1,5 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import type { TrialBalanceRow } from '@/types'
 
 /**
@@ -83,13 +84,16 @@ async function generateTrialBalanceManual(
   }
 
   // Get account names
-  const { data: accounts } = await supabase
-    .from('chart_of_accounts')
-    .select('account_number, account_name, account_class')
-    .eq('user_id', userId)
+  const accounts = await fetchAllRows<{ account_number: string; account_name: string; account_class: number }>(({ from, to }) =>
+    supabase
+      .from('chart_of_accounts')
+      .select('account_number, account_name, account_class')
+      .eq('user_id', userId)
+      .range(from, to)
+  )
 
   const accountMap = new Map<string, { name: string; class: number }>()
-  for (const acc of accounts || []) {
+  for (const acc of accounts) {
     accountMap.set(acc.account_number, {
       name: acc.account_name,
       class: acc.account_class,
diff --git a/lib/reports/vat-declaration.ts b/lib/reports/vat-declaration.ts
index 3ac9988a..29afdaa1 100644
--- a/lib/reports/vat-declaration.ts
+++ b/lib/reports/vat-declaration.ts
@@ -1,25 +1,46 @@
 import { createClient } from '@/lib/supabase/server'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
 import type {
   VatDeclaration,
   VatDeclarationRutor,
   VatPeriodType,
-  Invoice,
-  Transaction,
-  Receipt,
-  TaxCode,
+  AccountingMethod,
 } from '@/types'
 
 /**
- * Calculate VAT declaration (Momsdeklaration) for a given period
+ * Calculate VAT declaration (Momsdeklaration) for a given period.
  *
- * Aggregates data from:
- * - Invoices: Utgående moms (output VAT) based on moms_ruta
- * - Transactions: Ingående moms (input VAT) from categorized expenses
- * - Receipts: Ingående moms from confirmed receipts
+ * Reads directly from the general ledger — sums posted journal entry lines
+ * on 26xx (VAT) and 3xxx (revenue) accounts for the period. This makes the
+ * momsdeklaration a pure projection from the double-entry bookkeeping ledger.
  *
- * Returns VAT rutor according to Swedish tax authority format.
+ * The accounting method (accrual vs cash) is already reflected in when
+ * journal entries were created by the entry generators, so no separate
+ * filtering logic is needed here.
  */
 
+/**
+ * Account-to-ruta mapping for the Swedish momsdeklaration.
+ *
+ * Output VAT (26xx): net credit balance feeds output VAT boxes.
+ * Input VAT (2641/2645): net debit balance feeds ruta 48.
+ * Revenue (3xxx): net credit balance feeds underlag (basis) boxes.
+ */
+const ACCOUNT_RUTA: Record<string, { box: keyof VatDeclarationRutor; side: 'credit' | 'debit' }> = {
+  '2611': { box: 'ruta05', side: 'credit' },
+  '2621': { box: 'ruta06', side: 'credit' },
+  '2631': { box: 'ruta07', side: 'credit' },
+  '2641': { box: 'ruta48', side: 'debit' },
+  '2645': { box: 'ruta48', side: 'debit' },
+  '3001': { box: 'ruta10', side: 'credit' },
+  '3002': { box: 'ruta11', side: 'credit' },
+  '3003': { box: 'ruta12', side: 'credit' },
+  '3305': { box: 'ruta40', side: 'credit' },
+  '3308': { box: 'ruta39', side: 'credit' },
+}
+
+const VAT_ACCOUNTS = Object.keys(ACCOUNT_RUTA)
+
 /**
  * Calculate period start and end dates
  */
@@ -79,298 +100,119 @@ function round(value: number): number {
 }
 
 /**
- * Main function to calculate VAT declaration
+ * Calculate VAT declaration from the general ledger.
+ *
+ * Sums posted journal entry lines on 26xx and 3xxx accounts:
+ *   - 2611/2621/2631 credit balance -> ruta 05/06/07 (output VAT)
+ *   - 2641/2645 debit balance -> ruta 48 (input VAT)
+ *   - 3001/3002/3003 credit balance -> ruta 10/11/12 (revenue basis)
+ *   - 3308/3305 credit balance -> ruta 39/40 (EU/export)
+ *   - ruta 49 = (05 + 06 + 07) - 48
+ *
+ * The accounting method parameter is accepted for backward compatibility
+ * but not used — the method is already baked into journal entry timing.
  */
 export async function calculateVatDeclaration(
   userId: string,
   periodType: VatPeriodType,
   year: number,
-  period: number
+  period: number,
+  _accountingMethod: AccountingMethod = 'accrual'
 ): Promise<VatDeclaration> {
   const supabase = await createClient()
   const { start, end } = calculatePeriodDates(periodType, year, period)
 
-  // Fetch invoices for the period
-  const { data: invoices, error: invoicesError } = await supabase
-    .from('invoices')
-    .select('*')
-    .eq('user_id', userId)
-    .gte('invoice_date', start)
-    .lte('invoice_date', end)
-    .in('status', ['sent', 'paid', 'overdue'])
+  // Fetch all posted journal entry lines on VAT-relevant accounts for the period
+  const lines = await fetchAllRows<{
+    account_number: string
+    debit_amount: number
+    credit_amount: number
+  }>(({ from, to }) =>
+    supabase
+      .from('journal_entry_lines')
+      .select(`
+        account_number,
+        debit_amount,
+        credit_amount,
+        journal_entries!inner (user_id, entry_date, status)
+      `)
+      .in('account_number', VAT_ACCOUNTS)
+      .eq('journal_entries.user_id', userId)
+      .eq('journal_entries.status', 'posted')
+      .gte('journal_entries.entry_date', start)
+      .lte('journal_entries.entry_date', end)
+      .range(from, to)
+  )
 
-  if (invoicesError) {
-    console.error('Error fetching invoices:', invoicesError)
+  // Aggregate debit/credit totals per account
+  const totals = new Map<string, { debit: number; credit: number }>()
+  for (const line of lines) {
+    const t = totals.get(line.account_number) || { debit: 0, credit: 0 }
+    t.debit += Number(line.debit_amount) || 0
+    t.credit += Number(line.credit_amount) || 0
+    totals.set(line.account_number, t)
   }
 
-  // Fetch transactions with business expenses for the period
-  const { data: transactions, error: transactionsError } = await supabase
-    .from('transactions')
-    .select('*')
-    .eq('user_id', userId)
-    .gte('date', start)
-    .lte('date', end)
-    .eq('is_business', true)
-    .lt('amount', 0) // Expenses are negative
-
-  if (transactionsError) {
-    console.error('Error fetching transactions:', transactionsError)
-  }
-
-  // Fetch confirmed receipts for the period
-  const { data: receipts, error: receiptsError } = await supabase
-    .from('receipts')
-    .select('*')
-    .eq('user_id', userId)
-    .gte('receipt_date', start)
-    .lte('receipt_date', end)
-    .eq('status', 'confirmed')
-
-  if (receiptsError) {
-    console.error('Error fetching receipts:', receiptsError)
-  }
-
-  // Calculate invoice-based VAT (utgående moms)
-  const invoiceVat = calculateInvoiceVat(invoices as Invoice[] || [])
-
-  // Calculate input VAT from transactions
-  const transactionVat = calculateTransactionInputVat(transactions as Transaction[] || [])
-
-  // Calculate input VAT from receipts
-  const receiptVat = calculateReceiptInputVat(receipts as Receipt[] || [])
-
-  // Total ingående moms (input VAT to deduct)
-  const totalInputVat = round(transactionVat + receiptVat)
-
-  // Total utgående moms (output VAT to pay)
-  const totalOutputVat = round(invoiceVat.ruta05 + invoiceVat.ruta06 + invoiceVat.ruta07)
-
-  // Moms att betala/återfå (VAT to pay or receive back)
-  const vatToPay = round(totalOutputVat - totalInputVat)
-
+  // Map account balances to momsdeklaration boxes
   const rutor: VatDeclarationRutor = {
-    ruta05: invoiceVat.ruta05,
-    ruta06: invoiceVat.ruta06,
-    ruta07: invoiceVat.ruta07,
-    ruta10: invoiceVat.ruta10,
-    ruta11: invoiceVat.ruta11,
-    ruta12: invoiceVat.ruta12,
-    ruta39: invoiceVat.ruta39,
-    ruta40: invoiceVat.ruta40,
-    ruta48: totalInputVat,
-    ruta49: vatToPay,
+    ruta05: 0, ruta06: 0, ruta07: 0,
+    ruta10: 0, ruta11: 0, ruta12: 0,
+    ruta39: 0, ruta40: 0,
+    ruta48: 0, ruta49: 0,
+  }
+
+  for (const [account, mapping] of Object.entries(ACCOUNT_RUTA)) {
+    const t = totals.get(account)
+    if (!t) continue
+    const balance = mapping.side === 'credit'
+      ? t.credit - t.debit
+      : t.debit - t.credit
+    rutor[mapping.box] = round(rutor[mapping.box] + balance)
+  }
+
+  rutor.ruta49 = round(rutor.ruta05 + rutor.ruta06 + rutor.ruta07 - rutor.ruta48)
+
+  // Count journal entries by source type for metadata
+  const { data: entryCounts } = await supabase
+    .from('journal_entries')
+    .select('source_type')
+    .eq('user_id', userId)
+    .eq('status', 'posted')
+    .gte('entry_date', start)
+    .lte('entry_date', end)
+
+  const invoiceSources = new Set([
+    'invoice_created', 'invoice_paid', 'invoice_cash_payment', 'credit_note',
+  ])
+  let invoiceCount = 0
+  let transactionCount = 0
+  for (const e of entryCounts || []) {
+    if (invoiceSources.has(e.source_type)) invoiceCount++
+    else if (e.source_type === 'bank_transaction') transactionCount++
   }
 
   return {
-    period: {
-      type: periodType,
-      year,
-      period,
-      start,
-      end,
-    },
+    period: { type: periodType, year, period, start, end },
     rutor,
-    invoiceCount: (invoices || []).length,
-    transactionCount: (transactions || []).length,
+    invoiceCount,
+    transactionCount,
     breakdown: {
       invoices: {
-        ruta05: invoiceVat.ruta05,
-        ruta06: invoiceVat.ruta06,
-        ruta07: invoiceVat.ruta07,
-        ruta10: invoiceVat.ruta10,
-        ruta11: invoiceVat.ruta11,
-        ruta12: invoiceVat.ruta12,
-        ruta39: invoiceVat.ruta39,
-        ruta40: invoiceVat.ruta40,
-      },
-      transactions: {
-        ruta48: round(transactionVat),
-      },
-      receipts: {
-        ruta48: round(receiptVat),
+        ruta05: rutor.ruta05,
+        ruta06: rutor.ruta06,
+        ruta07: rutor.ruta07,
+        ruta10: rutor.ruta10,
+        ruta11: rutor.ruta11,
+        ruta12: rutor.ruta12,
+        ruta39: rutor.ruta39,
+        ruta40: rutor.ruta40,
       },
+      transactions: { ruta48: rutor.ruta48 },
+      receipts: { ruta48: 0 },
     },
   }
 }
 
-/**
- * Calculate VAT from invoices
- */
-function calculateInvoiceVat(invoices: Invoice[]): {
-  ruta05: number
-  ruta06: number
-  ruta07: number
-  ruta10: number
-  ruta11: number
-  ruta12: number
-  ruta39: number
-  ruta40: number
-} {
-  let ruta05 = 0 // Utgående moms 25%
-  let ruta06 = 0 // Utgående moms 12%
-  let ruta07 = 0 // Utgående moms 6%
-  let ruta10 = 0 // Underlag 25%
-  let ruta11 = 0 // Underlag 12%
-  let ruta12 = 0 // Underlag 6%
-  let ruta39 = 0 // EU tjänster
-  let ruta40 = 0 // Export
-
-  for (const invoice of invoices) {
-    // Use subtotal_sek if available (for foreign currency invoices), otherwise subtotal
-    const subtotal = invoice.subtotal_sek ?? invoice.subtotal
-    const vatAmount = invoice.vat_amount_sek ?? invoice.vat_amount
-
-    switch (invoice.moms_ruta) {
-      case '05':
-        // Standard 25% VAT
-        ruta05 += vatAmount
-        ruta10 += subtotal
-        break
-      case '06':
-        // Reduced 12% VAT
-        ruta06 += vatAmount
-        ruta11 += subtotal
-        break
-      case '07':
-        // Reduced 6% VAT
-        ruta07 += vatAmount
-        ruta12 += subtotal
-        break
-      case '39':
-        // EU reverse charge - no VAT charged, but report the value
-        ruta39 += subtotal
-        break
-      case '40':
-        // Export outside EU - no VAT charged, but report the value
-        ruta40 += subtotal
-        break
-      default:
-        // Default to 25% if moms_ruta is not set but there's VAT
-        if (vatAmount > 0) {
-          ruta05 += vatAmount
-          ruta10 += subtotal
-        }
-    }
-  }
-
-  return {
-    ruta05: round(ruta05),
-    ruta06: round(ruta06),
-    ruta07: round(ruta07),
-    ruta10: round(ruta10),
-    ruta11: round(ruta11),
-    ruta12: round(ruta12),
-    ruta39: round(ruta39),
-    ruta40: round(ruta40),
-  }
-}
-
-/**
- * Calculate input VAT from business expense transactions
- *
- * For Swedish business expenses with 25% VAT, we can deduct the VAT.
- * This is a simplified calculation - in reality, the journal entry
- * would have the exact VAT amounts.
- */
-function calculateTransactionInputVat(transactions: Transaction[]): number {
-  let inputVat = 0
-
-  for (const transaction of transactions) {
-    // Only process business expenses (amount is negative)
-    if (!transaction.is_business || transaction.amount >= 0) continue
-
-    // Use amount_sek if available, otherwise amount
-    const expenseAmount = Math.abs(transaction.amount_sek ?? transaction.amount)
-
-    // Estimate VAT based on category
-    // Most Swedish business expenses have 25% VAT
-    // Some categories might have reduced rates or no VAT
-    const vatRate = getVatRateForCategory(transaction.category)
-
-    if (vatRate > 0) {
-      // Extract VAT from total (VAT-inclusive) amount
-      // VAT = total * rate / (1 + rate)
-      const vat = (expenseAmount * vatRate) / (1 + vatRate)
-      inputVat += vat
-    }
-  }
-
-  return inputVat
-}
-
-/**
- * Get VAT rate for expense category
- */
-function getVatRateForCategory(category: string | null): number {
-  // Categories that typically have 25% VAT
-  const standard25Categories = [
-    'expense_equipment',
-    'expense_software',
-    'expense_office',
-    'expense_marketing',
-    'expense_professional_services',
-    'expense_education',
-    'expense_other',
-  ]
-
-  // Categories with 12% VAT (e.g., food/restaurants, but only 50% deductible for representation)
-  const reduced12Categories = [
-    'expense_travel', // Hotels, some transport
-  ]
-
-  // Categories with 6% VAT
-  const reduced6Categories: string[] = [
-    // Books, newspapers, etc.
-  ]
-
-  // No VAT deduction
-  const noVatCategories = [
-    'private',
-    'uncategorized',
-    'income_services',
-    'income_products',
-    'income_other',
-  ]
-
-  if (!category || noVatCategories.includes(category)) {
-    return 0
-  }
-
-  if (standard25Categories.includes(category)) {
-    return 0.25
-  }
-
-  if (reduced12Categories.includes(category)) {
-    return 0.12
-  }
-
-  if (reduced6Categories.includes(category)) {
-    return 0.06
-  }
-
-  // Default to 25% for unrecognized expense categories
-  return 0.25
-}
-
-/**
- * Calculate input VAT from confirmed receipts
- */
-function calculateReceiptInputVat(receipts: Receipt[]): number {
-  let inputVat = 0
-
-  for (const receipt of receipts) {
-    // Only confirmed receipts
-    if (receipt.status !== 'confirmed') continue
-
-    // Use the extracted VAT amount if available
-    if (receipt.vat_amount && receipt.vat_amount > 0) {
-      inputVat += receipt.vat_amount
-    }
-  }
-
-  return inputVat
-}
-
 /**
  * Get a summary of the VAT declaration for display
  */
@@ -420,125 +262,3 @@ export function formatPeriodLabel(
       return `${year}`
   }
 }
-
-// ============================================================
-// Tax-code-driven VAT declaration (new approach)
-// ============================================================
-
-/**
- * Calculate VAT declaration using tax codes from journal entry lines.
- *
- * This is the new, tax-code-driven approach that sums journal_entry_lines
- * grouped by tax_code, then maps via the tax_codes table to moms boxes.
- * Falls back to the legacy invoice/transaction/receipt approach for
- * lines without tax codes.
- */
-export async function calculateVatDeclarationFromTaxCodes(
-  userId: string,
-  periodType: VatPeriodType,
-  year: number,
-  period: number
-): Promise<VatDeclaration> {
-  const supabase = await createClient()
-  const { start, end } = calculatePeriodDates(periodType, year, period)
-
-  // Fetch tax codes for this user (including system codes)
-  const { data: taxCodesData } = await supabase
-    .from('tax_codes')
-    .select('*')
-    .or(`user_id.eq.${userId},user_id.is.null`)
-
-  const taxCodes = (taxCodesData as TaxCode[]) || []
-  const taxCodeMap = new Map<string, TaxCode>()
-  for (const tc of taxCodes) {
-    if (!taxCodeMap.has(tc.code) || tc.user_id) {
-      taxCodeMap.set(tc.code, tc)
-    }
-  }
-
-  // Fetch posted journal entry lines with tax_code in the period
-  const { data: lines } = await supabase
-    .from('journal_entry_lines')
-    .select(`
-      tax_code,
-      debit_amount,
-      credit_amount,
-      journal_entry_id,
-      journal_entries!inner (
-        user_id,
-        entry_date,
-        status
-      )
-    `)
-    .not('tax_code', 'is', null)
-    .eq('journal_entries.user_id', userId)
-    .eq('journal_entries.status', 'posted')
-    .gte('journal_entries.entry_date', start)
-    .lte('journal_entries.entry_date', end)
-
-  // Aggregate amounts by moms box
-  const boxTotals = new Map<string, number>()
-
-  for (const line of lines || []) {
-    if (!line.tax_code) continue
-
-    const taxCode = taxCodeMap.get(line.tax_code)
-    if (!taxCode) continue
-
-    const amount = Math.abs(Number(line.debit_amount || 0) - Number(line.credit_amount || 0))
-
-    // Map to all relevant boxes
-    for (const box of [...taxCode.moms_basis_boxes, ...taxCode.moms_tax_boxes, ...taxCode.moms_input_boxes]) {
-      const current = boxTotals.get(box) || 0
-      boxTotals.set(box, current + amount)
-    }
-  }
-
-  // Build rutor from box totals
-  const rutor: VatDeclarationRutor = {
-    ruta05: round(boxTotals.get('05') || 0),
-    ruta06: round(boxTotals.get('06') || 0),
-    ruta07: round(boxTotals.get('07') || 0),
-    ruta10: round(boxTotals.get('10') || 0),
-    ruta11: round(boxTotals.get('11') || 0),
-    ruta12: round(boxTotals.get('12') || 0),
-    ruta39: round(boxTotals.get('39') || 0),
-    ruta40: round(boxTotals.get('40') || 0),
-    ruta48: round(boxTotals.get('48') || 0),
-    ruta49: 0,
-  }
-
-  const totalOutputVat = round(rutor.ruta05 + rutor.ruta06 + rutor.ruta07)
-  rutor.ruta49 = round(totalOutputVat - rutor.ruta48)
-
-  return {
-    period: {
-      type: periodType,
-      year,
-      period,
-      start,
-      end,
-    },
-    rutor,
-    invoiceCount: 0,
-    transactionCount: (lines || []).length,
-    breakdown: {
-      invoices: {
-        ruta05: 0,
-        ruta06: 0,
-        ruta07: 0,
-        ruta10: 0,
-        ruta11: 0,
-        ruta12: 0,
-        ruta39: 0,
-        ruta40: 0,
-      },
-      transactions: {
-        ruta48: 0,
-      },
-      receipts: {
-        ruta48: 0,
-      },
-    },
-  }
-}
diff --git a/lib/supabase/fetch-all.ts b/lib/supabase/fetch-all.ts
new file mode 100644
index 00000000..d87e96a3
--- /dev/null
+++ b/lib/supabase/fetch-all.ts
@@ -0,0 +1,39 @@
+const PAGE_SIZE = 1000
+
+/**
+ * Fetches all rows from a Supabase query by paginating through results.
+ * Overcomes PostgREST's default 1000-row limit.
+ *
+ * The callback receives `{ from, to }` range values — append `.range(from, to)`
+ * to your query builder:
+ *
+ * ```ts
+ * const accounts = await fetchAllRows(({ from, to }) =>
+ *   supabase
+ *     .from('chart_of_accounts')
+ *     .select('account_number, account_name')
+ *     .eq('user_id', userId)
+ *     .range(from, to)
+ * )
+ * ```
+ */
+export async function fetchAllRows<T>(
+  queryFn: (range: { from: number; to: number }) => PromiseLike<{
+    data: T[] | null
+    error: { message: string } | null
+  }>
+): Promise<T[]> {
+  const allRows: T[] = []
+  let from = 0
+
+  while (true) {
+    const { data, error } = await queryFn({ from, to: from + PAGE_SIZE - 1 })
+    if (error) throw new Error(error.message)
+    if (!data || data.length === 0) break
+    allRows.push(...data)
+    if (data.length < PAGE_SIZE) break
+    from += PAGE_SIZE
+  }
+
+  return allRows
+}
diff --git a/lib/tax/__tests__/deadline-config.test.ts b/lib/tax/__tests__/deadline-config.test.ts
new file mode 100644
index 00000000..00ecb576
--- /dev/null
+++ b/lib/tax/__tests__/deadline-config.test.ts
@@ -0,0 +1,156 @@
+import { describe, it, expect } from 'vitest'
+import { TAX_DEADLINE_CONFIGS } from '../deadline-config'
+import type { CompanySettingsForDeadlines } from '../deadline-config'
+
+function getConfig(type: string) {
+  return TAX_DEADLINE_CONFIGS.find((c) => c.type === type)!
+}
+
+function makeSettings(overrides: Partial<CompanySettingsForDeadlines> = {}): CompanySettingsForDeadlines {
+  return {
+    entity_type: 'aktiebolag',
+    moms_period: 'quarterly',
+    f_skatt: true,
+    vat_registered: true,
+    pays_salaries: false,
+    fiscal_year_start_month: 1,
+    ...overrides,
+  }
+}
+
+describe('inkomstdeklaration_ab — digital filing deadlines', () => {
+  const config = getConfig('inkomstdeklaration_ab')
+
+  it('FY end Dec (calendar year) → Aug 1 next year', () => {
+    // FY ends Dec 2024, deadline Aug 1, 2025
+    const settings = makeSettings({ fiscal_year_start_month: 1 }) // end month = 12
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 1, month: 7, year: 2025 }) // Aug (0-indexed)
+  })
+
+  it('FY end Sep → Aug 1 next year', () => {
+    // FY start Oct, end Sep. FY ending Sep 2024 → deadline Aug 1, 2025
+    const settings = makeSettings({ fiscal_year_start_month: 10 }) // end month = 9
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 1, month: 7, year: 2025 }) // Aug
+  })
+
+  it('FY end Oct → Aug 1 next year', () => {
+    const settings = makeSettings({ fiscal_year_start_month: 11 }) // end month = 10
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 1, month: 7, year: 2025 }) // Aug
+  })
+
+  it('FY end Jan → Dec 1 same year', () => {
+    // FY start Feb, end Jan. FY ending Jan 2025 → deadline Dec 1, 2025
+    const settings = makeSettings({ fiscal_year_start_month: 2 }) // end month = 1
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 1, month: 11, year: 2025 }) // Dec
+  })
+
+  it('FY end Apr → Dec 1 same year', () => {
+    const settings = makeSettings({ fiscal_year_start_month: 5 }) // end month = 4
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 1, month: 11, year: 2025 }) // Dec
+  })
+
+  it('FY end May → Jan 15 next year', () => {
+    // FY ending May 2025 → deadline Jan 15, 2026. So for year=2026:
+    const settings = makeSettings({ fiscal_year_start_month: 6 }) // end month = 5
+    const dates = config.generateDates(2026, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 15, month: 0, year: 2026 }) // Jan
+  })
+
+  it('FY end Jun → Jan 15 next year', () => {
+    const settings = makeSettings({ fiscal_year_start_month: 7 }) // end month = 6
+    const dates = config.generateDates(2026, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 15, month: 0, year: 2026 }) // Jan
+  })
+
+  it('FY end Jul → Apr 1 next year', () => {
+    // FY ending Jul 2025 → deadline Apr 1, 2026. So for year=2026:
+    const settings = makeSettings({ fiscal_year_start_month: 8 }) // end month = 7
+    const dates = config.generateDates(2026, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 1, month: 3, year: 2026 }) // Apr
+  })
+
+  it('FY end Aug → Apr 1 next year', () => {
+    const settings = makeSettings({ fiscal_year_start_month: 9 }) // end month = 8
+    const dates = config.generateDates(2026, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 1, month: 3, year: 2026 }) // Apr
+  })
+
+  it('period labels are correct for calendar year', () => {
+    const settings = makeSettings({ fiscal_year_start_month: 1 })
+    const dates = config.generateDates(2025, settings)
+    expect(dates[0].periodLabel).toBe('2024')
+  })
+
+  it('period labels are correct for broken fiscal year', () => {
+    const settings = makeSettings({ fiscal_year_start_month: 5 }) // end month = 4
+    const dates = config.generateDates(2025, settings)
+    expect(dates[0].periodLabel).toMatch(/2024\/2025|2025/)
+  })
+})
+
+describe('arsredovisning — 7 months after FY end (ÅRL 8:3)', () => {
+  const config = getConfig('arsredovisning')
+
+  it('FY end Dec (calendar year) → Jul 31 next year', () => {
+    const settings = makeSettings({ fiscal_year_start_month: 1 })
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    // Dec + 7 months = July (month index 6)
+    expect(dates[0]).toMatchObject({ day: 31, month: 6, year: 2025 })
+  })
+
+  it('FY end Jun → Jan 31 next year', () => {
+    // FY end Jun 2024 → +7 months = Jan 2025
+    const settings = makeSettings({ fiscal_year_start_month: 7 }) // end month = 6
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 31, month: 0, year: 2025 }) // Jan 31
+  })
+
+  it('FY end Apr → Nov 30 same year', () => {
+    // FY end Apr 2025 → +7 months = Nov 2025
+    const settings = makeSettings({ fiscal_year_start_month: 5 }) // end month = 4
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 30, month: 10, year: 2025 }) // Nov 30
+  })
+
+  it('FY end Mar → Oct 31 same year', () => {
+    // FY end Mar 2025 → +7 months = Oct 2025
+    const settings = makeSettings({ fiscal_year_start_month: 4 }) // end month = 3
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 31, month: 9, year: 2025 }) // Oct 31
+  })
+
+  it('FY end Aug → Mar 31 next year', () => {
+    // FY end Aug 2024 → +7 months = Mar 2025
+    const settings = makeSettings({ fiscal_year_start_month: 9 }) // end month = 8
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0]).toMatchObject({ day: 31, month: 2, year: 2025 }) // Mar 31
+  })
+
+  it('uses last day of deadline month (handles Feb)', () => {
+    // FY end Jul 2024 → +7 months = Feb 2025
+    const settings = makeSettings({ fiscal_year_start_month: 8 }) // end month = 7
+    const dates = config.generateDates(2025, settings)
+    expect(dates.length).toBe(1)
+    expect(dates[0].month).toBe(1) // Feb
+    expect(dates[0].day).toBe(28) // 2025 is not a leap year
+  })
+})
diff --git a/lib/tax/deadline-config.ts b/lib/tax/deadline-config.ts
index 8c90f41e..16b7f54a 100644
--- a/lib/tax/deadline-config.ts
+++ b/lib/tax/deadline-config.ts
@@ -178,7 +178,7 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
     },
   },
 
-  // Inkomstdeklaration (AB) - 1 juli (for calendar year fiscal)
+  // Inkomstdeklaration (AB) — digital filing deadlines per Skatteverket lookup table
   {
     type: 'inkomstdeklaration_ab',
     titleTemplate: 'Inkomstdeklaration AB {periodLabel}',
@@ -187,23 +187,55 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
     priority: 'critical',
     linkedReportType: null,
     generateDates: (year, settings) => {
-      // For calendar year fiscal (start month = 1), due July 1st
-      // For other fiscal years, this would need adjustment
-      if (settings.fiscal_year_start_month === 1) {
-        return [
-          { day: 1, month: 6, year, period: `${year - 1}`, periodLabel: `${year - 1}` },
-        ]
+      // FY end month (1-indexed): e.g. start=1 → end=12, start=5 → end=4
+      const fyEndMonth = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1
+
+      // Skatteverket digital filing deadline lookup:
+      // FY end Jan–Apr  → Dec 1 same year as FY end
+      // FY end May–Jun  → Jan 15 year after FY end
+      // FY end Jul–Aug  → Apr 1 year after FY end
+      // FY end Sep–Dec  → Aug 1 year after FY end
+      const getDeadline = (fyEndYear: number) => {
+        if (fyEndMonth >= 1 && fyEndMonth <= 4) {
+          return { day: 1, month: 11, year: fyEndYear } // Dec 1
+        } else if (fyEndMonth >= 5 && fyEndMonth <= 6) {
+          return { day: 15, month: 0, year: fyEndYear + 1 } // Jan 15
+        } else if (fyEndMonth >= 7 && fyEndMonth <= 8) {
+          return { day: 1, month: 3, year: fyEndYear + 1 } // Apr 1
+        } else {
+          return { day: 1, month: 7, year: fyEndYear + 1 } // Aug 1
+        }
       }
-      // For non-calendar fiscal years, calculate based on fiscal year end + 6 months
-      const fiscalYearEnd = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1
-      const deadlineMonth = (fiscalYearEnd + 5) % 12 // 6 months after year end
-      return [
-        { day: 1, month: deadlineMonth, year, period: `${year - 1}/${year}`, periodLabel: `${year - 1}/${year}` },
-      ]
+
+      // We need to find which FY ending produces a deadline in `year`.
+      // Try FY endings in year-1 and year (both could produce deadlines in `year`).
+      const results: DeadlineInstance[] = []
+      for (const fyEndYear of [year - 1, year]) {
+        const dl = getDeadline(fyEndYear)
+        if (dl.year === year) {
+          // Compute the FY start year
+          const fyStartYear = fyEndMonth === 12 ? fyEndYear : fyEndYear - (fyEndMonth < settings.fiscal_year_start_month ? 0 : 0)
+          const fyStart = fyEndMonth === 12 ? fyEndYear : fyEndYear
+          const periodLabel = fyEndMonth === 12
+            ? `${fyEndYear}`
+            : `${fyStart - 1}/${fyStart}`
+          const period = fyEndMonth === 12
+            ? `${fyEndYear}`
+            : `${fyStart - 1}/${fyStart}`
+          results.push({
+            day: dl.day,
+            month: dl.month,
+            year: dl.year,
+            period,
+            periodLabel,
+          })
+        }
+      }
+      return results
     },
   },
 
-  // Årsredovisning (AB) - 30 juni (6 months after fiscal year end)
+  // Årsredovisning (AB) — 7 months after fiscal year end per ÅRL 8:3
   {
     type: 'arsredovisning',
     titleTemplate: 'Årsredovisning till Bolagsverket {periodLabel}',
@@ -212,19 +244,45 @@ export const TAX_DEADLINE_CONFIGS: TaxDeadlineConfig[] = [
     priority: 'critical',
     linkedReportType: null,
     generateDates: (year, settings) => {
-      // For calendar year fiscal, due June 30th
-      if (settings.fiscal_year_start_month === 1) {
-        return [
-          { day: 30, month: 5, year, period: `${year - 1}`, periodLabel: `${year - 1}` },
-        ]
+      // FY end month (1-indexed)
+      const fyEndMonth = settings.fiscal_year_start_month === 1 ? 12 : settings.fiscal_year_start_month - 1
+
+      // 7 months after FY end per ÅRL 8:3
+      // Deadline month (0-indexed): ((fyEndMonth - 1) + 7) % 12
+      const deadlineMonth0 = ((fyEndMonth - 1) + 7) % 12
+      // Last day of the deadline month
+      // Determine which year the deadline falls in
+      const wrapsYear = fyEndMonth > 5 // Jun+ wraps into next year
+      // For calendar year (Dec end): deadline Jul 31 same year+1
+      // The FY ending in `year` produces a deadline:
+      const fyEndYear = year - 1 // By default we show deadline for the FY that ended in year-1
+      const deadlineYear = wrapsYear ? fyEndYear + 1 + 1 : fyEndYear + 1
+      // Simpler: compute from a concrete FY end date
+      // FY ends: fyEndMonth (1-indexed), last day, in some year.
+      // We want the deadline that falls in `year`.
+
+      // Try FY endings in year-1 and year
+      const results: DeadlineInstance[] = []
+      for (const endYr of [year - 1, year]) {
+        // Deadline: 7 months after last day of fyEndMonth in endYr
+        const dlMonth0 = ((fyEndMonth - 1) + 7) % 12
+        const dlYear = (fyEndMonth - 1) + 7 >= 12 ? endYr + 1 : endYr
+        if (dlYear === year) {
+          const lastDay = new Date(dlYear, dlMonth0 + 1, 0).getDate()
+          const periodLabel = fyEndMonth === 12
+            ? `${endYr}`
+            : `${endYr - 1}/${endYr}`
+          const period = periodLabel
+          results.push({
+            day: lastDay,
+            month: dlMonth0,
+            year: dlYear,
+            period,
+            periodLabel,
+          })
+        }
       }
-      // For non-calendar fiscal years, 6 months after year end
-      const fiscalYearEnd = settings.fiscal_year_start_month - 1 // 0-indexed month
-      const deadlineMonth = (fiscalYearEnd + 6) % 12
-      const deadlineYear = deadlineMonth < fiscalYearEnd ? year + 1 : year
-      return [
-        { day: 30, month: deadlineMonth, year: deadlineYear, period: `${year - 1}/${year}`, periodLabel: `${year - 1}/${year}` },
-      ]
+      return results
     },
   },
 
diff --git a/lib/tax/expense-warnings.ts b/lib/tax/expense-warnings.ts
index d62e0e5a..7a3883df 100644
--- a/lib/tax/expense-warnings.ts
+++ b/lib/tax/expense-warnings.ts
@@ -154,7 +154,7 @@ export function getCategoryDisplayName(category: string): string {
     expense_currency_exchange: 'Valutaväxling',
     expense_other: 'Övriga kostnader',
     private: 'Privat',
-    uncategorized: 'Ej kategoriserad',
+    uncategorized: 'Ej bokförd',
   }
 
   return names[category] || category
diff --git a/lib/transactions/__tests__/ingest.test.ts b/lib/transactions/__tests__/ingest.test.ts
index 25b76326..b9ec0053 100644
--- a/lib/transactions/__tests__/ingest.test.ts
+++ b/lib/transactions/__tests__/ingest.test.ts
@@ -30,6 +30,13 @@ vi.mock('@/lib/invoice/invoice-matching', () => ({
   getBestInvoiceMatch: (...args: unknown[]) => mockGetBestInvoiceMatch(...args),
 }))
 
+const mockTryReconcileTransaction = vi.fn()
+const mockFetchUnlinkedGLLines = vi.fn()
+vi.mock('@/lib/reconciliation/bank-reconciliation', () => ({
+  tryReconcileTransaction: (...args: unknown[]) => mockTryReconcileTransaction(...args),
+  fetchUnlinkedGLLines: (...args: unknown[]) => mockFetchUnlinkedGLLines(...args),
+}))
+
 // ---------------------------------------------------------------------------
 // Queue-based Supabase mock
 // ---------------------------------------------------------------------------
@@ -112,6 +119,9 @@ function makeMappingResult(overrides: Record<string, unknown> = {}) {
 describe('ingestTransactions', () => {
   beforeEach(() => {
     vi.clearAllMocks()
+    // Default: no GL lines for reconciliation
+    mockFetchUnlinkedGLLines.mockResolvedValue([])
+    mockTryReconcileTransaction.mockReturnValue(null)
   })
 
   // -----------------------------------------------------------------------
@@ -426,6 +436,7 @@ describe('ingestTransactions', () => {
     expect(result).toEqual({
       imported: 0,
       duplicates: 0,
+      reconciled: 0,
       auto_categorized: 0,
       auto_matched_invoices: 0,
       errors: 0,
@@ -474,4 +485,119 @@ describe('ingestTransactions', () => {
     expect(result.auto_categorized).toBe(0)
     expect(result.errors).toBe(0)
   })
+
+  // -----------------------------------------------------------------------
+  // Reconciliation: matched transactions skip auto-categorization
+  // -----------------------------------------------------------------------
+  it('reconciles transactions against GL lines and skips auto-categorization', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+    const raw = makeRaw({ amount: -500, external_id: 'ext-recon' })
+    const inserted = makeTransaction({
+      id: 'tx-recon',
+      amount: -500,
+      external_id: 'ext-recon',
+      currency: 'SEK',
+    })
+
+    const glLine = {
+      line_id: 'line-1',
+      journal_entry_id: 'je-1',
+      debit_amount: 0,
+      credit_amount: 500,
+      line_description: null,
+      entry_date: '2024-06-15',
+      voucher_number: 1,
+      voucher_series: 'A',
+      entry_description: 'Test entry',
+      source_type: 'import',
+    }
+
+    // Pre-fetch returns GL lines
+    mockFetchUnlinkedGLLines.mockResolvedValue([glLine])
+    // tryReconcileTransaction returns a match
+    mockTryReconcileTransaction.mockReturnValue({
+      transaction: inserted,
+      glLine,
+      method: 'auto_exact',
+      confidence: 0.95,
+    })
+
+    // Dedup: no duplicate
+    enqueue({ data: null, error: null })
+    // Insert
+    enqueue({ data: inserted, error: null })
+    // Reconciliation update
+    enqueue({ data: null, error: null })
+
+    const result = await ingestTransactions(supabase as never, USER_ID, [raw])
+
+    expect(result.imported).toBe(1)
+    expect(result.reconciled).toBe(1)
+    // Should NOT have attempted auto-categorization
+    expect(mockEvaluateMappingRules).not.toHaveBeenCalled()
+    expect(mockGetBestInvoiceMatch).not.toHaveBeenCalled()
+  })
+
+  // -----------------------------------------------------------------------
+  // Reconciliation: falls through when no GL matches
+  // -----------------------------------------------------------------------
+  it('falls through to auto-categorization when reconciliation finds no match', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+    const raw = makeRaw({ amount: -200 })
+    const inserted = makeTransaction({ id: 'tx-no-recon', amount: -200 })
+
+    mockFetchUnlinkedGLLines.mockResolvedValue([
+      {
+        line_id: 'line-other',
+        journal_entry_id: 'je-other',
+        debit_amount: 999,
+        credit_amount: 0,
+        entry_date: '2024-01-01',
+        voucher_number: 1,
+        voucher_series: 'A',
+        entry_description: 'Unrelated',
+        source_type: 'import',
+        line_description: null,
+      },
+    ])
+    mockTryReconcileTransaction.mockReturnValue(null)
+
+    // Dedup: no duplicate
+    enqueue({ data: null, error: null })
+    // Insert
+    enqueue({ data: inserted, error: null })
+
+    mockEvaluateMappingRules.mockResolvedValue(makeMappingResult({ confidence: 0.5 }))
+
+    const result = await ingestTransactions(supabase as never, USER_ID, [raw])
+
+    expect(result.imported).toBe(1)
+    expect(result.reconciled).toBe(0)
+    // Should have fallen through to auto-categorization
+    expect(mockEvaluateMappingRules).toHaveBeenCalled()
+  })
+
+  // -----------------------------------------------------------------------
+  // Reconciliation: error is non-critical
+  // -----------------------------------------------------------------------
+  it('continues when reconciliation throws an error', async () => {
+    const { supabase, enqueue } = createQueueMockSupabase()
+    const raw = makeRaw({ amount: -300 })
+    const inserted = makeTransaction({ id: 'tx-recon-err', amount: -300 })
+
+    mockFetchUnlinkedGLLines.mockRejectedValue(new Error('RPC error'))
+
+    // Dedup: no duplicate
+    enqueue({ data: null, error: null })
+    // Insert
+    enqueue({ data: inserted, error: null })
+
+    mockEvaluateMappingRules.mockResolvedValue(makeMappingResult({ confidence: 0.5 }))
+
+    const result = await ingestTransactions(supabase as never, USER_ID, [raw])
+
+    expect(result.imported).toBe(1)
+    expect(result.reconciled).toBe(0)
+    expect(result.errors).toBe(0)
+  })
 })
diff --git a/lib/transactions/ingest.ts b/lib/transactions/ingest.ts
index bda52e55..8d384d25 100644
--- a/lib/transactions/ingest.ts
+++ b/lib/transactions/ingest.ts
@@ -2,6 +2,8 @@ import type { SupabaseClient } from '@supabase/supabase-js'
 import { evaluateMappingRules } from '@/lib/bookkeeping/mapping-engine'
 import { createTransactionJournalEntry } from '@/lib/bookkeeping/transaction-entries'
 import { getBestInvoiceMatch } from '@/lib/invoice/invoice-matching'
+import { tryReconcileTransaction, fetchUnlinkedGLLines } from '@/lib/reconciliation/bank-reconciliation'
+import type { UnlinkedGLLine } from '@/lib/reconciliation/bank-reconciliation'
 import type { Transaction } from '@/types'
 
 /**
@@ -24,6 +26,7 @@ export interface RawTransaction {
 export interface IngestResult {
   imported: number
   duplicates: number
+  reconciled: number
   auto_categorized: number
   auto_matched_invoices: number
   errors: number
@@ -51,12 +54,21 @@ export async function ingestTransactions(
   const result: IngestResult = {
     imported: 0,
     duplicates: 0,
+    reconciled: 0,
     auto_categorized: 0,
     auto_matched_invoices: 0,
     errors: 0,
     transaction_ids: [],
   }
 
+  // Pre-fetch unlinked GL lines for reconciliation (non-critical)
+  let glLinePool: UnlinkedGLLine[] = []
+  try {
+    glLinePool = await fetchUnlinkedGLLines(supabase, userId)
+  } catch {
+    // Non-critical — reconciliation will be skipped
+  }
+
   for (const raw of rawTransactions) {
     // 1. Check for duplicates via external_id
     const { data: existing } = await supabase
@@ -100,6 +112,30 @@ export async function ingestTransactions(
     result.imported++
     result.transaction_ids.push(newTransaction.id)
 
+    // 2.5. Try reconciliation against pre-fetched unlinked GL lines
+    if (glLinePool.length > 0) {
+      try {
+        const match = tryReconcileTransaction(newTransaction as Transaction, glLinePool)
+        if (match) {
+          await supabase
+            .from('transactions')
+            .update({
+              journal_entry_id: match.glLine.journal_entry_id,
+              reconciliation_method: match.method,
+              is_business: true,
+            })
+            .eq('id', newTransaction.id)
+
+          // Remove matched GL line from pool to prevent double-matching
+          glLinePool = glLinePool.filter((l) => l.line_id !== match.glLine.line_id)
+          result.reconciled++
+          continue // Skip invoice matching and auto-categorization
+        }
+      } catch {
+        // Non-critical — fall through to normal flow
+      }
+    }
+
     // 3. For income transactions, try invoice matching
     if (newTransaction.amount > 0) {
       try {
diff --git a/scripts/clear-user-data.sql b/scripts/clear-user-data.sql
new file mode 100644
index 00000000..6a643d5e
--- /dev/null
+++ b/scripts/clear-user-data.sql
@@ -0,0 +1,115 @@
+-- ============================================================
+-- clear-user-data.sql
+-- Deletes ALL data for a given user from erp-base, including
+-- the auth.users row. Handles circular FKs and temporarily
+-- disables enforcement/audit triggers.
+--
+-- Usage:
+--   1. Set the target email below
+--   2. Run via Supabase SQL Editor or MCP execute_sql
+-- ============================================================
+
+-- Step 0: Look up the user ID (run this first to verify)
+-- SELECT id, email FROM auth.users WHERE email = 'user@example.com';
+
+DO $$
+DECLARE
+  -- >>> SET THE TARGET USER EMAIL HERE <<<
+  target_email TEXT := 'user@example.com';
+  target_user_id UUID;
+BEGIN
+  -- Resolve email to user ID
+  SELECT id INTO target_user_id FROM auth.users WHERE email = target_email;
+
+  IF target_user_id IS NULL THEN
+    RAISE EXCEPTION 'No user found with email: %', target_email;
+  END IF;
+
+  RAISE NOTICE 'Clearing all data for user % (%)', target_email, target_user_id;
+
+  -- Disable all user-defined triggers (enforcement, audit, updated_at)
+  -- Does NOT disable system FK triggers
+  ALTER TABLE public.journal_entries DISABLE TRIGGER USER;
+  ALTER TABLE public.journal_entry_lines DISABLE TRIGGER USER;
+  ALTER TABLE public.document_attachments DISABLE TRIGGER USER;
+  ALTER TABLE public.fiscal_periods DISABLE TRIGGER USER;
+  ALTER TABLE public.transactions DISABLE TRIGGER USER;
+  ALTER TABLE public.receipts DISABLE TRIGGER USER;
+  ALTER TABLE public.invoices DISABLE TRIGGER USER;
+  ALTER TABLE public.sie_imports DISABLE TRIGGER USER;
+  ALTER TABLE public.cost_centers DISABLE TRIGGER USER;
+  ALTER TABLE public.supplier_invoices DISABLE TRIGGER USER;
+  ALTER TABLE public.customers DISABLE TRIGGER USER;
+  ALTER TABLE public.suppliers DISABLE TRIGGER USER;
+  ALTER TABLE public.chart_of_accounts DISABLE TRIGGER USER;
+  ALTER TABLE public.audit_log DISABLE TRIGGER USER;
+  ALTER TABLE public.company_settings DISABLE TRIGGER USER;
+  ALTER TABLE public.profiles DISABLE TRIGGER USER;
+
+  -- Break circular / self-referencing FK constraints
+  UPDATE public.fiscal_periods SET closing_entry_id = NULL, opening_balance_entry_id = NULL, previous_period_id = NULL WHERE user_id = target_user_id;
+  UPDATE public.transactions SET receipt_id = NULL, journal_entry_id = NULL, invoice_id = NULL, potential_invoice_id = NULL, supplier_invoice_id = NULL, bank_connection_id = NULL WHERE user_id = target_user_id;
+  UPDATE public.receipts SET matched_transaction_id = NULL, document_id = NULL WHERE user_id = target_user_id;
+  UPDATE public.invoices SET credited_invoice_id = NULL, converted_from_id = NULL WHERE user_id = target_user_id;
+  UPDATE public.document_attachments SET original_id = NULL, superseded_by_id = NULL, journal_entry_id = NULL, journal_entry_line_id = NULL WHERE user_id = target_user_id;
+  UPDATE public.sie_imports SET opening_balance_entry_id = NULL, fiscal_period_id = NULL WHERE user_id = target_user_id;
+  UPDATE public.cost_centers SET parent_id = NULL WHERE user_id = target_user_id;
+
+  -- Delete child/leaf tables first, then parent tables
+  DELETE FROM public.receipt_line_items WHERE receipt_id IN (SELECT id FROM public.receipts WHERE user_id = target_user_id);
+  DELETE FROM public.invoice_items WHERE invoice_id IN (SELECT id FROM public.invoices WHERE user_id = target_user_id);
+  DELETE FROM public.invoice_reminders WHERE user_id = target_user_id;
+  DELETE FROM public.supplier_invoice_items WHERE supplier_invoice_id IN (SELECT id FROM public.supplier_invoices WHERE user_id = target_user_id);
+  DELETE FROM public.supplier_invoice_payments WHERE supplier_invoice_id IN (SELECT id FROM public.supplier_invoices WHERE user_id = target_user_id);
+  DELETE FROM public.document_attachments WHERE user_id = target_user_id;
+  DELETE FROM public.journal_entry_lines WHERE journal_entry_id IN (SELECT id FROM public.journal_entries WHERE user_id = target_user_id);
+  DELETE FROM public.journal_entries WHERE user_id = target_user_id;
+  DELETE FROM public.receipts WHERE user_id = target_user_id;
+  DELETE FROM public.transactions WHERE user_id = target_user_id;
+  DELETE FROM public.invoices WHERE user_id = target_user_id;
+  DELETE FROM public.supplier_invoices WHERE user_id = target_user_id;
+  DELETE FROM public.suppliers WHERE user_id = target_user_id;
+  DELETE FROM public.customers WHERE user_id = target_user_id;
+  DELETE FROM public.sie_imports WHERE user_id = target_user_id;
+  DELETE FROM public.sie_account_mappings WHERE user_id = target_user_id;
+  DELETE FROM public.voucher_sequences WHERE user_id = target_user_id;
+  DELETE FROM public.fiscal_periods WHERE user_id = target_user_id;
+  DELETE FROM public.chart_of_accounts WHERE user_id = target_user_id;
+  DELETE FROM public.bank_connections WHERE user_id = target_user_id;
+  DELETE FROM public.mapping_rules WHERE user_id = target_user_id;
+  DELETE FROM public.deadlines WHERE user_id = target_user_id;
+  DELETE FROM public.calendar_feeds WHERE user_id = target_user_id;
+  DELETE FROM public.push_subscriptions WHERE user_id = target_user_id;
+  DELETE FROM public.notification_log WHERE user_id = target_user_id;
+  DELETE FROM public.notification_settings WHERE user_id = target_user_id;
+  DELETE FROM public.cost_centers WHERE user_id = target_user_id;
+  DELETE FROM public.projects WHERE user_id = target_user_id;
+  DELETE FROM public.bank_file_imports WHERE user_id = target_user_id;
+  DELETE FROM public.audit_log WHERE user_id = target_user_id;
+  DELETE FROM public.extension_toggles WHERE user_id = target_user_id;
+  DELETE FROM public.company_settings WHERE user_id = target_user_id;
+  DELETE FROM public.profiles WHERE id = target_user_id;
+
+  -- Re-enable all user-defined triggers
+  ALTER TABLE public.journal_entries ENABLE TRIGGER USER;
+  ALTER TABLE public.journal_entry_lines ENABLE TRIGGER USER;
+  ALTER TABLE public.document_attachments ENABLE TRIGGER USER;
+  ALTER TABLE public.fiscal_periods ENABLE TRIGGER USER;
+  ALTER TABLE public.transactions ENABLE TRIGGER USER;
+  ALTER TABLE public.receipts ENABLE TRIGGER USER;
+  ALTER TABLE public.invoices ENABLE TRIGGER USER;
+  ALTER TABLE public.sie_imports ENABLE TRIGGER USER;
+  ALTER TABLE public.cost_centers ENABLE TRIGGER USER;
+  ALTER TABLE public.supplier_invoices ENABLE TRIGGER USER;
+  ALTER TABLE public.customers ENABLE TRIGGER USER;
+  ALTER TABLE public.suppliers ENABLE TRIGGER USER;
+  ALTER TABLE public.chart_of_accounts ENABLE TRIGGER USER;
+  ALTER TABLE public.audit_log ENABLE TRIGGER USER;
+  ALTER TABLE public.company_settings ENABLE TRIGGER USER;
+  ALTER TABLE public.profiles ENABLE TRIGGER USER;
+
+  -- Delete the auth user
+  DELETE FROM auth.users WHERE id = target_user_id;
+
+  RAISE NOTICE 'Done. User % and all associated data have been deleted.', target_email;
+END $$;
diff --git a/supabase/migrations/20240101000030_bank_reconciliation.sql b/supabase/migrations/20240101000030_bank_reconciliation.sql
new file mode 100644
index 00000000..a16f7099
--- /dev/null
+++ b/supabase/migrations/20240101000030_bank_reconciliation.sql
@@ -0,0 +1,70 @@
+-- Bank reconciliation support
+-- Adds reconciliation_method to transactions, indexes for fast lookups,
+-- and an RPC function to find unlinked 1930 journal entry lines.
+
+-- Add reconciliation_method column to transactions
+ALTER TABLE public.transactions
+  ADD COLUMN IF NOT EXISTS reconciliation_method TEXT
+  CHECK (reconciliation_method IN (
+    'auto_exact', 'auto_date_range', 'auto_reference', 'auto_fuzzy', 'manual'
+  ));
+
+-- Index for fast lookup of unreconciled transactions (no journal entry linked)
+CREATE INDEX IF NOT EXISTS idx_transactions_unmatched
+  ON public.transactions (user_id, date)
+  WHERE journal_entry_id IS NULL;
+
+-- Index for fast lookup of bank account GL lines
+CREATE INDEX IF NOT EXISTS idx_journal_entry_lines_1930
+  ON public.journal_entry_lines (account_number, journal_entry_id)
+  WHERE account_number = '1930';
+
+-- RPC function: returns posted journal entry lines on account 1930
+-- that have no linked transaction (i.e., unreconciled GL lines).
+CREATE OR REPLACE FUNCTION public.get_unlinked_1930_lines(
+  p_user_id UUID,
+  p_date_from DATE DEFAULT NULL,
+  p_date_to DATE DEFAULT NULL
+)
+RETURNS TABLE (
+  line_id UUID,
+  journal_entry_id UUID,
+  debit_amount NUMERIC,
+  credit_amount NUMERIC,
+  line_description TEXT,
+  entry_date DATE,
+  voucher_number INT,
+  voucher_series TEXT,
+  entry_description TEXT,
+  source_type TEXT
+)
+LANGUAGE sql
+STABLE
+SECURITY DEFINER
+AS $$
+  SELECT
+    jel.id AS line_id,
+    je.id AS journal_entry_id,
+    jel.debit_amount,
+    jel.credit_amount,
+    jel.line_description,
+    je.entry_date,
+    je.voucher_number,
+    je.voucher_series,
+    je.description AS entry_description,
+    je.source_type
+  FROM public.journal_entry_lines jel
+  JOIN public.journal_entries je ON je.id = jel.journal_entry_id
+  WHERE jel.account_number = '1930'
+    AND je.user_id = p_user_id
+    AND je.status = 'posted'
+    AND (p_date_from IS NULL OR je.entry_date >= p_date_from)
+    AND (p_date_to IS NULL OR je.entry_date <= p_date_to)
+    AND NOT EXISTS (
+      SELECT 1
+      FROM public.transactions t
+      WHERE t.journal_entry_id = je.id
+        AND t.user_id = p_user_id
+    )
+  ORDER BY je.entry_date, je.voucher_number;
+$$;
diff --git a/supabase/migrations/20240101000031_invoice_document_type.sql b/supabase/migrations/20240101000031_invoice_document_type.sql
new file mode 100644
index 00000000..fd2f641e
--- /dev/null
+++ b/supabase/migrations/20240101000031_invoice_document_type.sql
@@ -0,0 +1,19 @@
+-- Add document_type and converted_from_id to invoices
+-- Supports proforma invoices and delivery notes alongside standard invoices
+
+ALTER TABLE public.invoices
+  ADD COLUMN IF NOT EXISTS document_type text NOT NULL DEFAULT 'invoice'
+    CHECK (document_type IN ('invoice', 'proforma', 'delivery_note'));
+
+ALTER TABLE public.invoices
+  ADD COLUMN IF NOT EXISTS converted_from_id uuid
+    REFERENCES public.invoices(id) ON DELETE SET NULL;
+
+-- Index for filtering by document type
+CREATE INDEX IF NOT EXISTS idx_invoices_document_type
+  ON public.invoices (document_type);
+
+-- Index for looking up conversions
+CREATE INDEX IF NOT EXISTS idx_invoices_converted_from_id
+  ON public.invoices (converted_from_id)
+  WHERE converted_from_id IS NOT NULL;
diff --git a/supabase/migrations/20240101000032_add_accounting_method.sql b/supabase/migrations/20240101000032_add_accounting_method.sql
new file mode 100644
index 00000000..a47a1a78
--- /dev/null
+++ b/supabase/migrations/20240101000032_add_accounting_method.sql
@@ -0,0 +1,5 @@
+-- Add accounting_method column to company_settings
+-- Supports kontantmetoden (cash) vs faktureringsmetoden (accrual)
+ALTER TABLE public.company_settings
+  ADD COLUMN IF NOT EXISTS accounting_method text NOT NULL DEFAULT 'accrual'
+  CHECK (accounting_method IN ('accrual', 'cash'));
diff --git a/tests/helpers.ts b/tests/helpers.ts
index 42d57301..3fee7a75 100644
--- a/tests/helpers.ts
+++ b/tests/helpers.ts
@@ -141,6 +141,7 @@ export function makeTransaction(overrides: Partial<Transaction> = {}): Transacti
     journal_entry_id: null,
     mcc_code: null,
     merchant_name: 'ICA Maxi',
+    reconciliation_method: null,
     receipt_id: null,
     import_source: null,
     reference: null,
diff --git a/types/index.ts b/types/index.ts
index 73629f8b..99c292b8 100644
--- a/types/index.ts
+++ b/types/index.ts
@@ -30,6 +30,9 @@ export type CustomerType =
 // Invoice status
 export type InvoiceStatus = 'draft' | 'sent' | 'paid' | 'overdue' | 'cancelled' | 'credited'
 
+// Invoice document type
+export type InvoiceDocumentType = 'invoice' | 'proforma' | 'delivery_note'
+
 // Supplier types
 export type SupplierType = 'swedish_business' | 'eu_business' | 'non_eu_business'
 
@@ -51,6 +54,9 @@ export type AccountingMethod = 'accrual' | 'cash'
 // Moms reporting period
 export type MomsPeriod = 'monthly' | 'quarterly' | 'yearly'
 
+// Reconciliation method
+export type ReconciliationMethod = 'auto_exact' | 'auto_date_range' | 'auto_reference' | 'auto_fuzzy' | 'manual'
+
 // Bank connection status
 export type BankConnectionStatus = 'pending' | 'active' | 'expired' | 'revoked' | 'error'
 
@@ -95,6 +101,10 @@ export interface CompanySettings {
 
   // Fiscal year
   fiscal_year_start_month: number  // 1-12
+  // Transient first-year fields (used during onboarding, not persisted in DB)
+  is_first_fiscal_year?: boolean
+  first_year_start?: string
+  first_year_end?: string
 
   // Preliminary tax
   preliminary_tax_monthly: number | null
@@ -113,6 +123,7 @@ export interface CompanySettings {
   invoice_prefix: string | null
   next_invoice_number: number
   invoice_default_days: number
+  invoice_default_notes: string | null
 
   // Onboarding
   onboarding_step: number
@@ -209,6 +220,9 @@ export interface Transaction {
   // Receipt link
   receipt_id: string | null
 
+  // Reconciliation
+  reconciliation_method: ReconciliationMethod | null
+
   // Import tracking
   import_source: string | null
   reference: string | null  // OCR number, Bankgiro reference
@@ -457,6 +471,12 @@ export interface Invoice {
   // Credit note reference
   credited_invoice_id: string | null
 
+  // Document type (invoice, proforma, delivery_note)
+  document_type: InvoiceDocumentType
+
+  // Conversion tracking (proforma -> invoice)
+  converted_from_id: string | null
+
   // Payment tracking
   paid_at: string | null
   paid_amount: number | null
@@ -490,6 +510,10 @@ export interface InvoiceItem {
   // Calculated
   line_total: number
 
+  // Per-line VAT
+  vat_rate: number
+  vat_amount: number
+
   created_at: string
 }
 
@@ -597,12 +621,14 @@ export interface CreateSupplierInvoiceInput {
 
 export interface CreateSupplierInvoiceItemInput {
   description: string
-  quantity: number
-  unit?: string
-  unit_price: number
+  amount: number
   account_number: string
-  vat_code?: string
   vat_rate?: number
+  vat_code?: string
+  // Legacy fields (backward compat, ignored when amount is set)
+  quantity?: number
+  unit?: string
+  unit_price?: number
 }
 
 export interface CreateInvoiceInput {
@@ -610,6 +636,7 @@ export interface CreateInvoiceInput {
   invoice_date: string
   due_date: string
   currency: Currency
+  document_type?: InvoiceDocumentType
   your_reference?: string
   our_reference?: string
   notes?: string
@@ -621,6 +648,7 @@ export interface CreateInvoiceItemInput {
   quantity: number
   unit: string
   unit_price: number
+  vat_rate?: number
 }
 
 export interface CreateTransactionInput {
@@ -1028,6 +1056,9 @@ export interface OnboardingStepData {
   step3?: {
     f_skatt: boolean
     fiscal_year_start_month: number
+    is_first_fiscal_year?: boolean
+    first_year_start?: string
+    first_year_end?: string
     vat_registered: boolean
     vat_number?: string
     moms_period?: MomsPeriod