Bug/vat selection warning (#583)

* refactor: update VAT handling logic for non-registered sellers and improve related comments

* chore: gate automated email flows behind 503 responses

Disables user-facing access to invoice payment reminders and salary
payslip email sending. Underlying lib code (reminder-processor,
PDF templates, notification_settings) is preserved for easy re-enable.

- Invoice reminders cron route returns 503; settings UI section removed.
- Payslip send route returns 503; original implementation kept as
  _sendPayslipsImpl for future re-enable.
- Push notifications were already extension-disabled, no change needed.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* chore: remove Recapt feedback widget

Strips the third-party Recapt SDK and its floating feedback bubble from
the app. The in-app contact form keeps working via the existing email
channel (/api/support/contact). Drops the Recapt entries from the CSP
and the subprocessor list in the privacy policy.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: reject meaningless rättelser in correctEntry

Guard against zero-economic-effect corrections in the storno engine:
- Reject when proposed lines net to zero on every account (e.g. 1930
  debit 100 / 1930 credit 100), which would erase the original posting
  without representing any affärshändelse (BFL 5 kap. 5 §).
- Reject when proposed lines are an exact multiset match of the original
  entry — a rättelse must actually change something.

New MeaninglessCorrectionError wired through bookkeepingErrorResponse
(HTTP 400) and the Swedish error translator.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: add date-range picker to resultat- and balansrapport

Adds optional from/to date filtering to the four operational financial
reports (resultatrapport, balansrapport, income-statement, balance-sheet)
so users can view a month, quarter, or custom range inside a fiscal year
without leaving the report. Defaults to YTD; "Hela året" preserves the
prior full-period behaviour (URL-identical, cache-stable).

- trial-balance engine accepts optional fromDate/toDate, rolling prior
  in-period activity into IB and clamping period activity to the window
- 12 API routes accept and validate from_date/to_date query params
- ReportDateRange chip picker persists preset per company, only renders
  on the four relevant tabs
- FiscalYearSelector now emits the period object so the range picker
  has bounds without an extra fetch
- PDF/XLSX filenames reflect the chosen range
- Resultatrapport drops the prior-year column when narrowed (full-year
  vs partial-year would mislead)
- 11 new tests (engine + parser); all existing report tests pass

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: add support for marking journal entries as "no document required"

- Introduced a new sidecar table `journal_entry_no_doc_required` to track entries that do not require separate documentation (e.g., bank fees, interest).
- Implemented API routes for creating and deleting exemptions, including validation and authorization checks.
- Added a toggle component in the UI to allow users to mark entries as exempt, with an optional reason.
- Updated relevant tests to cover the new functionality, including RLS checks and cascading deletes.
- Enhanced existing schemas and types to accommodate the new `vat_amount` field for supplier invoice items.

* fix: address PR review findings on no-doc-required + VAT changes

- pg-real cascade test wraps DELETE in gnubok.allow_delete='true' txn so the
  immutability trigger bypass fires (mirrors delete_last_voucher RPC).
- Clamp supplier-invoice item vat_amount to <= line_total * vat_rate via Zod
  refinement (with 1-öre rounding tolerance) so the manual override can't
  inflate the 2641 debit beyond the statutory ceiling.
- groupVatByRate falls back to line_total * rate when stored vat_amount is 0
  with a positive rate, so legacy/import paths leaving the column at its
  NOT NULL DEFAULT 0 don't silently understate ruta 48.
- ReportDateRange todayIso() and preset endpoints use local date components
  instead of toISOString() (UTC) — fixes the midnight-to-02:00 off-by-one
  that truncated a day from YTD / this-month / this-quarter for Swedish
  users.
- NoDocRequiredToggle restores the previous reason on failed POST/DELETE so
  the rolled-back toggle state stays consistent with the rendered reason.
- Document the company-scoped (not user-scoped) DELETE authorization policy
  on the no-document-required route.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

app/(dashboard)/invoices/new/page.tsx

@@ -261,11 +261,10 @@ export default function NewInvoicePage() {
         )
       }
 
-      // When customer forces a single rate (reverse charge/export), or the
-      // seller isn't VAT-registered, update all lines so the picker can't
-      // leave stale 25% values behind.
+      // When the customer forces a single rate (reverse charge/export),
+      // update all lines so the picker can't leave stale 25% values behind.
       if (customer) {
-        const rates = getAvailableVatRates(customer.customer_type, customer.vat_number_validated, vatRegistered)
+        const rates = getAvailableVatRates(customer.customer_type, customer.vat_number_validated)
         if (rates.length === 1) {
           const forcedRate = rates[0].rate
           watchItems.forEach((_, i) => {
@@ -274,7 +273,7 @@ export default function NewInvoicePage() {
         }
       }
     }
-  }, [watchCustomerId, customers, setValue, vatRegistered])
+  }, [watchCustomerId, customers, setValue])
 
   async function fetchCustomers() {
     if (!company?.id) return
@@ -331,13 +330,19 @@ export default function NewInvoicePage() {
   }, 0)
 
   const vatRules = selectedCustomer
-    ? getVatRules(selectedCustomer.customer_type, selectedCustomer.vat_number_validated, vatRegistered)
+    ? getVatRules(selectedCustomer.customer_type, selectedCustomer.vat_number_validated)
     : null
 
   const availableRates = selectedCustomer
-    ? getAvailableVatRates(selectedCustomer.customer_type, selectedCustomer.vat_number_validated, vatRegistered)
+    ? getAvailableVatRates(selectedCustomer.customer_type, selectedCustomer.vat_number_validated)
     : []
   const isRateLocked = availableRates.length === 1
+  // Show a warning when a non-registered seller has picked any non-zero VAT
+  // rate. ML 16 kap. 23 § (faktureringsmoms): stated VAT is owed to
+  // Skatteverket regardless of registration, but the buyer cannot deduct it
+  // as input VAT — so we surface the consequence rather than block the input.
+  const hasNonZeroVat = watchItems.some((item) => (item?.vat_rate ?? 0) > 0)
+  const showNotRegisteredVatWarning = !vatRegistered && hasNonZeroVat
 
   // Calculate per-item VAT
   const vatByRate = new Map<number, { base: number; vat: number }>()
@@ -670,6 +675,18 @@ export default function NewInvoicePage() {
               <CardDescription>{t('items_card_description')}</CardDescription>
             </CardHeader>
             <CardContent>
+              {showNotRegisteredVatWarning && (
+                <div className="mb-4 flex items-start gap-3 rounded-lg border border-border bg-secondary/60 px-4 py-3 text-sm">
+                  <AlertTriangle className="h-4 w-4 shrink-0 mt-0.5 text-muted-foreground" />
+                  <p className="text-muted-foreground">
+                    Du är inte momsregistrerad. Om du ändå tar ut moms är du
+                    enligt ML 16 kap. 23 § skyldig att betala in den till
+                    Skatteverket, men din kund får inte dra av den som ingående
+                    moms. Om du har börjat bedriva momspliktig verksamhet bör
+                    du först registrera dig för moms.
+                  </p>
+                </div>
+              )}
               <div className="space-y-4">
                 {fields.map((field, index) => {
                   const lineTotal = (watchItems[index]?.quantity || 0) * (watchItems[index]?.unit_price || 0)

app/(dashboard)/layout.tsx

@@ -4,7 +4,6 @@ import { headers } from 'next/headers'
 import DashboardNav from '@/components/dashboard/DashboardNav'
 import { MainContainer } from '@/components/dashboard/MainContainer'
 import CompanyTabSync from '@/components/dashboard/CompanyTabSync'
-import { RecaptIdentify } from '@/components/RecaptIdentify'
 import { SandboxBanner } from '@/components/dashboard/SandboxBanner'
 import { getExtensionNavItems } from '@/lib/extensions/sectors'
 import { CompanyProvider } from '@/contexts/CompanyContext'
@@ -225,13 +224,6 @@ export default async function DashboardLayout({
         <main id="main-content" className="safe-area-main-padding md:!pb-0 md:pl-64" role="main">
           <MainContainer companyId={companyId}>{children}</MainContainer>
         </main>
-        {!isSandbox && (
-          <RecaptIdentify
-            userId={user.id}
-            email={user.email}
-            displayName={settings?.company_name || undefined}
-          />
-        )}
       </div>
     </CompanyProvider>
   )

app/(dashboard)/page.tsx

@@ -76,6 +76,7 @@ export default async function DashboardPage() {
     { count: staleUncategorizedCount },
     { count: uncategorizedCount },
     { count: skatteverketTokenCount },
+    { data: noDocRequiredEntries },
   ] = await Promise.all([
     supabase.from('company_settings').select('*').eq('company_id', companyId).single(),
     supabase.from('customers').select('*', { count: 'exact', head: true }).eq('company_id', companyId),
@@ -105,6 +106,7 @@ export default async function DashboardPage() {
     // carry the active company_id; either filter would work — we use user_id
     // because that's what the token-store reads/writes against.
     supabase.from('skatteverket_tokens').select('*', { count: 'exact', head: true }).eq('user_id', user.id),
+    supabase.from('journal_entry_no_doc_required').select('journal_entry_id').eq('company_id', companyId),
   ])
 
   // If onboarding is not complete, redirect to onboarding
@@ -208,11 +210,21 @@ export default async function DashboardPage() {
       ),
     }))
 
-  const uniqueEntriesWithDocs = new Set(
+  const entriesWithDocsSet = new Set(
     (entriesWithDocs || []).map((d) => d.journal_entry_id)
-  ).size
+  )
 
-  const missingUnderlagCount = Math.max(0, (postedEntriesCount || 0) - uniqueEntriesWithDocs)
+  // Exempted entries that *also* have a doc are already excluded by entriesWithDocsSet,
+  // so subtracting only the exempt-without-doc set avoids double-counting.
+  let exemptedWithoutDoc = 0
+  for (const row of (noDocRequiredEntries || []) as { journal_entry_id: string }[]) {
+    if (!entriesWithDocsSet.has(row.journal_entry_id)) exemptedWithoutDoc++
+  }
+
+  const missingUnderlagCount = Math.max(
+    0,
+    (postedEntriesCount || 0) - entriesWithDocsSet.size - exemptedWithoutDoc
+  )
 
   let streakCount = 0
   if (recentReceiptActivity && recentReceiptActivity.length > 0) {

app/(dashboard)/reports/page.tsx

@@ -15,6 +15,7 @@ import { formatVoucher } from '@/lib/bookkeeping/voucher-series-resolver'
 import { AccountNumber } from '@/components/ui/account-number'
 import { useCompany } from '@/contexts/CompanyContext'
 import { FiscalYearSelector } from '@/components/common/FiscalYearSelector'
+import { ReportDateRange, type DateRangeValue } from '@/components/common/ReportDateRange'
 import { ReportsNav } from '@/components/reports/ReportsNav'
 import { NEDeclarationView } from '@/components/reports/NEDeclarationView'
 import { PeriodiskSammanstallningView } from '@/components/reports/PeriodiskSammanstallningView'
@@ -44,6 +45,18 @@ function formatAmount(amount: number): string {
   return amount.toLocaleString('sv-SE', { minimumFractionDigits: 2, maximumFractionDigits: 2 })
 }
 
+/**
+ * Build a report API query string with the period and optional date range.
+ * Omitting from/to lets the API fall back to full-period behaviour, which
+ * keeps URLs (and the matching caches) identical for the "Hela året" preset.
+ */
+function reportQuery(periodId: string, range?: DateRangeValue): string {
+  const params = new URLSearchParams({ period_id: periodId })
+  if (range?.fromDate) params.set('from_date', range.fromDate)
+  if (range?.toDate) params.set('to_date', range.toDate)
+  return params.toString()
+}
+
 // Breadcrumb trail for drill-down navigation
 interface DrillDownStep {
   tab: string
@@ -60,9 +73,18 @@ const TAB_LABEL_KEYS: Record<string, string> = {
   'huvudbok': 'name_huvudbok',
 }
 
+const DATE_RANGE_TABS = new Set([
+  'resultatrapport',
+  'balansrapport',
+  'income-statement',
+  'balance-sheet',
+])
+
 export default function ReportsPage() {
   const router = useRouter()
   const [selectedPeriod, setSelectedPeriod] = useState('')
+  const [selectedPeriodBounds, setSelectedPeriodBounds] = useState<{ start: string; end: string } | null>(null)
+  const [dateRange, setDateRange] = useState<DateRangeValue>({})
   const [activeTab, setActiveTab] = useState('resultatrapport')
   const [isLoadingInit, setIsLoadingInit] = useState(true)
   const { company } = useCompany()
@@ -123,14 +145,30 @@ export default function ReportsPage() {
         <h1 className="font-display text-2xl md:text-3xl font-medium tracking-tight">{t('title')}</h1>
       </div>
 
-      <div className="flex flex-col sm:flex-row sm:items-end gap-4">
+      <div className="flex flex-col sm:flex-row sm:items-end gap-6">
         <FiscalYearSelector
           value={selectedPeriod || null}
-          onChange={(id) => setSelectedPeriod(id || '')}
+          onChange={(id, period) => {
+            setSelectedPeriod(id || '')
+            setSelectedPeriodBounds(
+              period ? { start: period.period_start, end: period.period_end } : null,
+            )
+            // Reset the range so the new period's stored preset re-resolves
+            // against the new bounds (avoids stale dates from the prior year).
+            setDateRange({})
+          }}
           includeAllOption={false}
           hideFuturePeriods
           onReady={() => setIsLoadingInit(false)}
         />
+        {DATE_RANGE_TABS.has(activeTab) && selectedPeriodBounds && (
+          <ReportDateRange
+            periodStart={selectedPeriodBounds.start}
+            periodEnd={selectedPeriodBounds.end}
+            value={dateRange}
+            onChange={setDateRange}
+          />
+        )}
       </div>
       <p className="text-sm text-muted-foreground">
         {t('sie_moved_hint')}{' '}
@@ -194,19 +232,19 @@ export default function ReportsPage() {
           />
           <div className="flex-1 min-w-0">
             {activeTab === 'resultatrapport' && (
-              <ResultatrapportView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
+              <ResultatrapportView periodId={selectedPeriod} dateRange={dateRange} onNavigateToAccount={navigateToAccount} />
             )}
             {activeTab === 'balansrapport' && (
-              <BalansrapportView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
+              <BalansrapportView periodId={selectedPeriod} dateRange={dateRange} onNavigateToAccount={navigateToAccount} />
             )}
             {activeTab === 'trial-balance' && (
               <TrialBalanceView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
             )}
             {activeTab === 'income-statement' && (
-              <IncomeStatementView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
+              <IncomeStatementView periodId={selectedPeriod} dateRange={dateRange} onNavigateToAccount={navigateToAccount} />
             )}
             {activeTab === 'balance-sheet' && (
-              <BalanceSheetView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
+              <BalanceSheetView periodId={selectedPeriod} dateRange={dateRange} onNavigateToAccount={navigateToAccount} />
             )}
             {activeTab === 'vat-declaration' && <VatDeclarationView />}
             {activeTab === 'periodisk-sammanstallning' && <PeriodiskSammanstallningView />}
@@ -567,20 +605,21 @@ function TrialBalanceDetailedRow({
     </>
   )
 }
-function IncomeStatementView({ periodId, onNavigateToAccount }: { periodId: string; onNavigateToAccount: (account: string) => void }) {
+function IncomeStatementView({ periodId, dateRange, onNavigateToAccount }: { periodId: string; dateRange: DateRangeValue; onNavigateToAccount: (account: string) => void }) {
   const t = useTranslations('reports')
   const [data, setData] = useState<IncomeStatementReport | null>(null)
   const [monthlyData, setMonthlyData] = useState<MonthlyDataPoint[]>([])
   const [monthlyLoading, setMonthlyLoading] = useState(false)
   const [loading, setLoading] = useState(true)
   const [error, setError] = useState<string | null>(null)
+  const reportQs = reportQuery(periodId, dateRange)
 
   useEffect(() => {
     setLoading(true)
     setError(null)
     setMonthlyLoading(true)
 
-    fetch(`/api/reports/income-statement?period_id=${periodId}`)
+    fetch(`/api/reports/income-statement?${reportQs}`)
       .then((res) => res.json())
       .then((result) => {
         if (result.error) {
@@ -595,6 +634,8 @@ function IncomeStatementView({ periodId, onNavigateToAccount }: { periodId: stri
         setLoading(false)
       })
 
+    // Monthly breakdown is full-period by design (it IS the per-month view),
+    // so the date range only affects the headline numbers above the chart.
     fetch(`/api/reports/monthly-breakdown?period_id=${periodId}`)
       .then((res) => res.json())
       .then((result) => {
@@ -606,7 +647,7 @@ function IncomeStatementView({ periodId, onNavigateToAccount }: { periodId: stri
       .catch(() => {
         setMonthlyLoading(false)
       })
-  }, [periodId])
+  }, [periodId, reportQs])
 
   if (loading) {
     return (
@@ -645,7 +686,7 @@ function IncomeStatementView({ periodId, onNavigateToAccount }: { periodId: stri
         <Button
           variant="outline"
           size="sm"
-          onClick={() => window.open(`/api/reports/income-statement/pdf?period_id=${periodId}`, '_blank')}
+          onClick={() => window.open(`/api/reports/income-statement/pdf?${reportQs}`, '_blank')}
         >
           <Download className="h-4 w-4 mr-2" />
           {t('download_pdf')}
@@ -653,7 +694,7 @@ function IncomeStatementView({ periodId, onNavigateToAccount }: { periodId: stri
         <Button
           variant="outline"
           size="sm"
-          onClick={() => window.open(`/api/reports/income-statement/xlsx?period_id=${periodId}`, '_blank')}
+          onClick={() => window.open(`/api/reports/income-statement/xlsx?${reportQs}`, '_blank')}
         >
           <FileSpreadsheet className="h-4 w-4 mr-2" />
           Ladda ner Excel
@@ -735,16 +776,17 @@ function IncomeStatementView({ periodId, onNavigateToAccount }: { periodId: stri
   )
 }
 
-function BalanceSheetView({ periodId, onNavigateToAccount }: { periodId: string; onNavigateToAccount: (account: string) => void }) {
+function BalanceSheetView({ periodId, dateRange, onNavigateToAccount }: { periodId: string; dateRange: DateRangeValue; onNavigateToAccount: (account: string) => void }) {
   const t = useTranslations('reports')
   const [data, setData] = useState<BalanceSheetReport | null>(null)
   const [loading, setLoading] = useState(true)
   const [error, setError] = useState<string | null>(null)
+  const reportQs = reportQuery(periodId, dateRange)
 
   useEffect(() => {
     setLoading(true)
     setError(null)
-    fetch(`/api/reports/balance-sheet?period_id=${periodId}`)
+    fetch(`/api/reports/balance-sheet?${reportQs}`)
       .then((res) => res.json())
       .then((result) => {
         if (result.error) {
@@ -758,7 +800,7 @@ function BalanceSheetView({ periodId, onNavigateToAccount }: { periodId: string;
         setError('Kunde inte hämta balansräkning')
         setLoading(false)
       })
-  }, [periodId])
+  }, [periodId, reportQs])
 
   if (loading) {
     return (
@@ -799,7 +841,7 @@ function BalanceSheetView({ periodId, onNavigateToAccount }: { periodId: string;
         <Button
           variant="outline"
           size="sm"
-          onClick={() => window.open(`/api/reports/balance-sheet/pdf?period_id=${periodId}`, '_blank')}
+          onClick={() => window.open(`/api/reports/balance-sheet/pdf?${reportQs}`, '_blank')}
         >
           <Download className="h-4 w-4 mr-2" />
           {t('download_pdf')}
@@ -807,7 +849,7 @@ function BalanceSheetView({ periodId, onNavigateToAccount }: { periodId: string;
         <Button
           variant="outline"
           size="sm"
-          onClick={() => window.open(`/api/reports/balance-sheet/xlsx?period_id=${periodId}`, '_blank')}
+          onClick={() => window.open(`/api/reports/balance-sheet/xlsx?${reportQs}`, '_blank')}
         >
           <FileSpreadsheet className="h-4 w-4 mr-2" />
           Ladda ner Excel
@@ -868,16 +910,17 @@ function BalanceSheetView({ periodId, onNavigateToAccount }: { periodId: string;
   )
 }
 
-function ResultatrapportView({ periodId, onNavigateToAccount }: { periodId: string; onNavigateToAccount: (account: string) => void }) {
+function ResultatrapportView({ periodId, dateRange, onNavigateToAccount }: { periodId: string; dateRange: DateRangeValue; onNavigateToAccount: (account: string) => void }) {
   const t = useTranslations('reports')
   const [data, setData] = useState<ResultatrapportReport | null>(null)
   const [loading, setLoading] = useState(true)
   const [error, setError] = useState<string | null>(null)
+  const reportQs = reportQuery(periodId, dateRange)
 
   useEffect(() => {
     setLoading(true)
     setError(null)
-    fetch(`/api/reports/resultatrapport?period_id=${periodId}`)
+    fetch(`/api/reports/resultatrapport?${reportQs}`)
       .then((res) => res.json())
       .then((result) => {
         if (result.error) {
@@ -891,7 +934,7 @@ function ResultatrapportView({ periodId, onNavigateToAccount }: { periodId: stri
         setError('Kunde inte hämta resultatrapport')
         setLoading(false)
       })
-  }, [periodId])
+  }, [periodId, reportQs])
 
   if (loading) {
     return (
@@ -933,7 +976,7 @@ function ResultatrapportView({ periodId, onNavigateToAccount }: { periodId: stri
         <Button
           variant="outline"
           size="sm"
-          onClick={() => window.open(`/api/reports/resultatrapport/pdf?period_id=${periodId}`, '_blank')}
+          onClick={() => window.open(`/api/reports/resultatrapport/pdf?${reportQs}`, '_blank')}
         >
           <Download className="h-4 w-4 mr-2" />
           {t('download_pdf')}
@@ -941,7 +984,7 @@ function ResultatrapportView({ periodId, onNavigateToAccount }: { periodId: stri
         <Button
           variant="outline"
           size="sm"
-          onClick={() => window.open(`/api/reports/resultatrapport/xlsx?period_id=${periodId}`, '_blank')}
+          onClick={() => window.open(`/api/reports/resultatrapport/xlsx?${reportQs}`, '_blank')}
         >
           <FileSpreadsheet className="h-4 w-4 mr-2" />
           Ladda ner Excel
@@ -1018,16 +1061,17 @@ function ResultatrapportView({ periodId, onNavigateToAccount }: { periodId: stri
   )
 }
 
-function BalansrapportView({ periodId, onNavigateToAccount }: { periodId: string; onNavigateToAccount: (account: string) => void }) {
+function BalansrapportView({ periodId, dateRange, onNavigateToAccount }: { periodId: string; dateRange: DateRangeValue; onNavigateToAccount: (account: string) => void }) {
   const t = useTranslations('reports')
   const [data, setData] = useState<BalansrapportReport | null>(null)
   const [loading, setLoading] = useState(true)
   const [error, setError] = useState<string | null>(null)
+  const reportQs = reportQuery(periodId, dateRange)
 
   useEffect(() => {
     setLoading(true)
     setError(null)
-    fetch(`/api/reports/balansrapport?period_id=${periodId}`)
+    fetch(`/api/reports/balansrapport?${reportQs}`)
       .then((res) => res.json())
       .then((result) => {
         if (result.error) {
@@ -1041,7 +1085,7 @@ function BalansrapportView({ periodId, onNavigateToAccount }: { periodId: string
         setError('Kunde inte hämta balansrapport')
         setLoading(false)
       })
-  }, [periodId])
+  }, [periodId, reportQs])
 
   if (loading) {
     return (
@@ -1080,7 +1124,7 @@ function BalansrapportView({ periodId, onNavigateToAccount }: { periodId: string
         <Button
           variant="outline"
           size="sm"
-          onClick={() => window.open(`/api/reports/balansrapport/pdf?period_id=${periodId}`, '_blank')}
+          onClick={() => window.open(`/api/reports/balansrapport/pdf?${reportQs}`, '_blank')}
         >
           <Download className="h-4 w-4 mr-2" />
           {t('download_pdf')}
@@ -1088,7 +1132,7 @@ function BalansrapportView({ periodId, onNavigateToAccount }: { periodId: string
         <Button
           variant="outline"
           size="sm"
-          onClick={() => window.open(`/api/reports/balansrapport/xlsx?period_id=${periodId}`, '_blank')}
+          onClick={() => window.open(`/api/reports/balansrapport/xlsx?${reportQs}`, '_blank')}
         >
           <FileSpreadsheet className="h-4 w-4 mr-2" />
           Ladda ner Excel

app/(dashboard)/settings/account/page.tsx

@@ -13,7 +13,6 @@ import { CalendarFeedSettings } from '@/components/settings/CalendarFeedSettings
 import { AccountDangerZone } from '@/components/settings/AccountDangerZone'
 import { ENABLED_EXTENSION_IDS } from '@/lib/extensions/_generated/enabled-extensions'
 import { useSettings } from '@/components/settings/useSettings'
-import { clearRecaptIdentity } from '@/lib/recapt'
 import { useToast } from '@/components/ui/use-toast'
 import { SUPPORTED_LOCALES, type Locale } from '@/i18n/config'
 
@@ -33,7 +32,6 @@ export default function AccountSettingsPage() {
   useEffect(() => { setMounted(true) }, [])
 
   async function handleLogout() {
-    clearRecaptIdentity()
     await supabase.auth.signOut()
     router.push('/login')
   }

app/(dashboard)/supplier-invoices/new/page.tsx

@@ -10,6 +10,7 @@ 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 { DropdownMenu, DropdownMenuContent, DropdownMenuItem, DropdownMenuTrigger } from '@/components/ui/dropdown-menu'
 import { Checkbox } from '@/components/ui/checkbox'
 import { Dialog, DialogContent, DialogHeader, DialogTitle, DialogDescription, DialogFooter } from '@/components/ui/dialog'
 import { useToast } from '@/components/ui/use-toast'
@@ -90,6 +91,97 @@ function vatRateFromAi(rate: number | null | undefined): number {
   return 0
 }
 
+function rateToPctString(rate: number): string {
+  const pct = Math.round(rate * 10000) / 100
+  return Number.isFinite(pct) ? String(pct) : ''
+}
+
+const VAT_RATE_PRESETS = [0.25, 0.12, 0.06, 0]
+
+function VatRateCell({ value, onChange }: { value: number; onChange: (v: number) => void }) {
+  const t = useTranslations('supplier_invoice_editor')
+  const inputRef = useRef<HTMLInputElement>(null)
+  // Local draft so the user can type "12," or "12." mid-keystroke without the
+  // controlled input snapping back to a parsed integer.
+  const [draft, setDraft] = useState(() => rateToPctString(value))
+
+  // Re-sync from form value only when the field isn't focused — keeps AI
+  // prefill / supplier defaults / dropdown picks flowing in without clobbering
+  // active typing.
+  useEffect(() => {
+    if (document.activeElement !== inputRef.current) {
+      setDraft(rateToPctString(value))
+    }
+  }, [value])
+
+  return (
+    <div className="flex items-center gap-1">
+      <div className="relative flex-1">
+        <Input
+          ref={inputRef}
+          type="text"
+          inputMode="decimal"
+          value={draft}
+          onFocus={(e) => e.currentTarget.select()}
+          onBlur={() => setDraft(rateToPctString(value))}
+          onChange={(e) => {
+            const raw = e.target.value
+            // Strict whitelist: digits with at most one decimal separator.
+            // Blocks "2-22", "100-2", "1.2.3", letters, signs — the keystroke
+            // is dropped before reaching the draft.
+            if (raw !== '' && !/^\d*[.,]?\d*$/.test(raw)) return
+            const normalized = raw.replace(',', '.')
+            if (normalized === '' || normalized === '.') {
+              setDraft(raw)
+              onChange(0)
+              return
+            }
+            const parsed = parseFloat(normalized)
+            if (!Number.isFinite(parsed)) {
+              setDraft(raw)
+              return
+            }
+            const clamped = Math.min(100, Math.max(0, parsed))
+            // Snap the draft back when the parsed value falls outside [0, 100]
+            // so the input can never display a rate the form won't apply.
+            setDraft(clamped === parsed ? raw : String(clamped))
+            onChange(clamped / 100)
+          }}
+          className="text-right tabular-nums pr-6"
+          aria-label={t('col_vat_rate')}
+        />
+        <span className="absolute right-2 top-1/2 -translate-y-1/2 text-xs text-muted-foreground pointer-events-none">
+          %
+        </span>
+      </div>
+      <DropdownMenu>
+        <DropdownMenuTrigger asChild>
+          <Button
+            type="button"
+            variant="ghost"
+            size="icon"
+            className="h-8 w-8 shrink-0"
+            aria-label={t('vat_rate_presets_aria')}
+          >
+            <ChevronDown className="h-3.5 w-3.5 text-muted-foreground" />
+          </Button>
+        </DropdownMenuTrigger>
+        <DropdownMenuContent align="end" className="min-w-[6rem]">
+          {VAT_RATE_PRESETS.map((preset) => (
+            <DropdownMenuItem
+              key={preset}
+              onSelect={() => onChange(preset)}
+              className="justify-end tabular-nums"
+            >
+              {Math.round(preset * 100)} %
+            </DropdownMenuItem>
+          ))}
+        </DropdownMenuContent>
+      </DropdownMenu>
+    </div>
+  )
+}
+
 const EMPTY_NEW_SUPPLIER: NewSupplierForm = {
   name: '',
   supplier_type: 'swedish_business',
@@ -407,7 +499,6 @@ export default function NewSupplierInvoicePage() {
     }
   }
 
-  // Calculate totals
   const itemTotals = (watchedItems || []).map((item) => {
     const lineTotal = Math.round((item.amount || 0) * 100) / 100
     const vatAmount = Math.round(lineTotal * (item.vat_rate || 0) * 100) / 100
@@ -1098,7 +1189,7 @@ export default function NewSupplierInvoicePage() {
                     <th className="pb-2 w-28">{t('col_account')}</th>
                     <th className="pb-2">{t('col_description')}</th>
                     <th className="pb-2 w-32">{t('col_amount_excl')}</th>
-                    <th className="pb-2 w-24">{t('col_vat_rate')}</th>
+                    <th className="pb-2 w-36">{t('col_vat_rate')}</th>
                     <th className="pb-2 w-24 text-right">{t('col_vat')}</th>
                     <th className="pb-2 w-8"></th>
                   </tr>
@@ -1156,22 +1247,12 @@ export default function NewSupplierInvoicePage() {
                           name={`items.${index}.vat_rate`}
                           control={control}
                           render={({ field: f }) => (
-                            <Select value={String(f.value)} onValueChange={(v) => f.onChange(parseFloat(v))}>
-                              <SelectTrigger>
-                                <SelectValue />
-                              </SelectTrigger>
-                              <SelectContent>
-                                <SelectItem value="0.25">25%</SelectItem>
-                                <SelectItem value="0.12">12%</SelectItem>
-                                <SelectItem value="0.06">6%</SelectItem>
-                                <SelectItem value="0">0%</SelectItem>
-                              </SelectContent>
-                            </Select>
+                            <VatRateCell value={f.value} onChange={f.onChange} />
                           )}
                         />
                       </td>
-                      <td className="py-2 pr-2 text-right font-mono pt-4">
-                        {formatAmount(itemTotals[index]?.vatAmount || 0)}
+                      <td className="py-2 pr-2 text-right tabular-nums text-muted-foreground">
+                        {formatAmount(itemTotals[index]?.vatAmount ?? 0)}
                       </td>
                       <td className="py-2 pt-3">
                         {fields.length > 1 && (
@@ -1249,24 +1330,16 @@ export default function NewSupplierInvoicePage() {
                         name={`items.${index}.vat_rate`}
                         control={control}
                         render={({ field: f }) => (
-                          <Select value={String(f.value)} onValueChange={(v) => f.onChange(parseFloat(v))}>
-                            <SelectTrigger>
-                              <SelectValue />
-                            </SelectTrigger>
-                            <SelectContent>
-                              <SelectItem value="0.25">25%</SelectItem>
-                              <SelectItem value="0.12">12%</SelectItem>
-                              <SelectItem value="0.06">6%</SelectItem>
-                              <SelectItem value="0">0%</SelectItem>
-                            </SelectContent>
-                          </Select>
+                          <VatRateCell value={f.value} onChange={f.onChange} />
                         )}
                       />
                     </div>
                   </div>
-                  <div className="flex justify-between items-center pt-1 border-t">
+                  <div className="pt-1 border-t flex items-center justify-between">
                     <span className="text-xs text-muted-foreground">{t('col_vat')}</span>
-                    <span className="font-mono text-sm">{formatCurrency(itemTotals[index]?.vatAmount || 0, watchedCurrency)}</span>
+                    <span className="tabular-nums text-muted-foreground">
+                      {formatAmount(itemTotals[index]?.vatAmount ?? 0)}
+                    </span>
                   </div>
                 </div>
               ))}

app/(public)/privacy/page.tsx

@@ -124,12 +124,6 @@ export default function PrivacyPolicyPage() {
                     <td className="py-2 pr-4">USA</td>
                     <td className="py-2">SCCs (standardavtalsklausuler)</td>
                   </tr>
-                  <tr className="border-b">
-                    <td className="py-2 pr-4 font-medium">Recapt</td>
-                    <td className="py-2 pr-4">Produktanalys och användarfeedback</td>
-                    <td className="py-2 pr-4">EU</td>
-                    <td className="py-2">EU-baserad</td>
-                  </tr>
                 </tbody>
               </table>
             </div>

app/api/bookkeeping/journal-entries/[id]/no-document-required/__tests__/route.test.ts

@@ -0,0 +1,157 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import {
+  createMockRequest,
+  parseJsonResponse,
+  createMockRouteParams,
+  createQueuedMockSupabase,
+} from '@/tests/helpers'
+
+const { supabase: mockSupabase, enqueue, reset } = createQueuedMockSupabase()
+vi.mock('@/lib/supabase/server', () => ({
+  createClient: () => Promise.resolve(mockSupabase),
+}))
+
+vi.mock('@/lib/company/context', () => ({
+  requireCompanyId: vi.fn().mockResolvedValue('company-1'),
+  getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
+}))
+
+const mockRequireWrite = vi.fn().mockResolvedValue({ ok: true })
+vi.mock('@/lib/auth/require-write', () => ({
+  requireWritePermission: (...args: unknown[]) => mockRequireWrite(...args),
+}))
+
+import { POST, DELETE } from '../route'
+
+const mockUser = { id: 'user-1', email: 'test@test.se' }
+
+describe('POST /api/bookkeeping/journal-entries/[id]/no-document-required', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    reset()
+    mockRequireWrite.mockResolvedValue({ ok: true })
+    mockSupabase.auth.getUser.mockResolvedValue({ data: { user: mockUser } })
+  })
+
+  it('returns 401 when not authenticated', async () => {
+    mockSupabase.auth.getUser.mockResolvedValue({ data: { user: null } })
+
+    const request = createMockRequest(
+      '/api/bookkeeping/journal-entries/entry-1/no-document-required',
+      { method: 'POST', body: { reason: 'Bankavgift' } }
+    )
+    const response = await POST(request, createMockRouteParams({ id: 'entry-1' }))
+    const { status, body } = await parseJsonResponse(response)
+
+    expect(status).toBe(401)
+    expect(body).toEqual({ error: 'Unauthorized' })
+  })
+
+  it('returns 403 when the user only has read access', async () => {
+    mockRequireWrite.mockResolvedValue({
+      ok: false,
+      response: new Response(JSON.stringify({ error: 'forbidden' }), {
+        status: 403,
+        headers: { 'content-type': 'application/json' },
+      }),
+    })
+
+    const request = createMockRequest(
+      '/api/bookkeeping/journal-entries/entry-1/no-document-required',
+      { method: 'POST', body: {} }
+    )
+    const response = await POST(request, createMockRouteParams({ id: 'entry-1' }))
+
+    expect(response.status).toBe(403)
+  })
+
+  it('returns 404 when the entry does not belong to the active company', async () => {
+    enqueue({ data: null, error: null }) // journal_entries lookup misses
+
+    const request = createMockRequest(
+      '/api/bookkeeping/journal-entries/entry-1/no-document-required',
+      { method: 'POST', body: { reason: 'Bankavgift' } }
+    )
+    const response = await POST(request, createMockRouteParams({ id: 'entry-1' }))
+    const { status, body } = await parseJsonResponse(response)
+
+    expect(status).toBe(404)
+    expect(body).toEqual({ error: 'Verifikationen hittades inte.' })
+  })
+
+  it('rejects a reason longer than 200 chars (Zod validation)', async () => {
+    const longReason = 'a'.repeat(201)
+
+    const request = createMockRequest(
+      '/api/bookkeeping/journal-entries/entry-1/no-document-required',
+      { method: 'POST', body: { reason: longReason } }
+    )
+    const response = await POST(request, createMockRouteParams({ id: 'entry-1' }))
+
+    expect(response.status).toBe(400)
+  })
+
+  it('upserts the exemption and returns exempted: true', async () => {
+    enqueue({ data: { id: 'entry-1' }, error: null }) // entry lookup
+    enqueue({ data: null, error: null }) // upsert
+
+    const request = createMockRequest(
+      '/api/bookkeeping/journal-entries/entry-1/no-document-required',
+      { method: 'POST', body: { reason: 'Bankavgift' } }
+    )
+    const response = await POST(request, createMockRouteParams({ id: 'entry-1' }))
+    const { status, body } = await parseJsonResponse(response)
+
+    expect(status).toBe(200)
+    expect(body).toEqual({ data: { exempted: true } })
+  })
+
+  it('accepts an empty body (no reason)', async () => {
+    enqueue({ data: { id: 'entry-1' }, error: null })
+    enqueue({ data: null, error: null })
+
+    const request = createMockRequest(
+      '/api/bookkeeping/journal-entries/entry-1/no-document-required',
+      { method: 'POST', body: {} }
+    )
+    const response = await POST(request, createMockRouteParams({ id: 'entry-1' }))
+    const { status, body } = await parseJsonResponse(response)
+
+    expect(status).toBe(200)
+    expect(body).toEqual({ data: { exempted: true } })
+  })
+})
+
+describe('DELETE /api/bookkeeping/journal-entries/[id]/no-document-required', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    reset()
+    mockRequireWrite.mockResolvedValue({ ok: true })
+    mockSupabase.auth.getUser.mockResolvedValue({ data: { user: mockUser } })
+  })
+
+  it('returns 401 when not authenticated', async () => {
+    mockSupabase.auth.getUser.mockResolvedValue({ data: { user: null } })
+
+    const request = createMockRequest(
+      '/api/bookkeeping/journal-entries/entry-1/no-document-required',
+      { method: 'DELETE' }
+    )
+    const response = await DELETE(request, createMockRouteParams({ id: 'entry-1' }))
+    expect(response.status).toBe(401)
+  })
+
+  it('returns exempted: false on successful delete', async () => {
+    enqueue({ data: null, error: null }) // delete
+
+    const request = createMockRequest(
+      '/api/bookkeeping/journal-entries/entry-1/no-document-required',
+      { method: 'DELETE' }
+    )
+    const response = await DELETE(request, createMockRouteParams({ id: 'entry-1' }))
+    const { status, body } = await parseJsonResponse(response)
+
+    expect(status).toBe(200)
+    expect(body).toEqual({ data: { exempted: false } })
+  })
+})

app/api/bookkeeping/journal-entries/[id]/no-document-required/route.ts

@@ -0,0 +1,95 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
+import { z } from 'zod'
+import { validateBody } from '@/lib/api/validate'
+
+const SetNoDocSchema = z.object({
+  reason: z.string().trim().max(200).nullable().optional(),
+})
+
+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 })
+  }
+
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  const result = await validateBody(request, SetNoDocSchema)
+  if (!result.success) return result.response
+
+  const { data: entry, error: entryError } = await supabase
+    .from('journal_entries')
+    .select('id')
+    .eq('id', id)
+    .eq('company_id', companyId)
+    .maybeSingle()
+
+  if (entryError || !entry) {
+    return NextResponse.json({ error: 'Verifikationen hittades inte.' }, { status: 404 })
+  }
+
+  const { error } = await supabase
+    .from('journal_entry_no_doc_required')
+    .upsert(
+      {
+        journal_entry_id: id,
+        company_id: companyId,
+        user_id: user.id,
+        reason: result.data.reason ?? null,
+      },
+      { onConflict: 'journal_entry_id' }
+    )
+
+  if (error) {
+    return NextResponse.json({ error: error.message }, { status: 400 })
+  }
+
+  return NextResponse.json({ data: { exempted: true } })
+}
+
+export async function DELETE(
+  _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 })
+  }
+
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  // Authorization is company-scoped, not user-scoped: any non-viewer member
+  // of the active company may revoke any exemption in that company. The flag
+  // is a shared bookkeeping artefact (same model as booking_template_library,
+  // mapping_rules, etc.) — exemptions are reviewed as a team. The audit_log
+  // trigger captures the DELETE with actor_id so accountability is preserved.
+  const { error } = await supabase
+    .from('journal_entry_no_doc_required')
+    .delete()
+    .eq('journal_entry_id', id)
+    .eq('company_id', companyId)
+
+  if (error) {
+    return NextResponse.json({ error: error.message }, { status: 400 })
+  }
+
+  return NextResponse.json({ data: { exempted: false } })
+}

app/api/bookkeeping/no-doc-required/route.ts

@@ -0,0 +1,32 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { requireCompanyId } from '@/lib/company/context'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
+
+/**
+ * Returns the set of journal_entry IDs in the active company that the user has
+ * flagged as "no underlag required". The client uses this set to:
+ *   - exclude exempted entries from the "Saknade underlag" filter
+ *   - show a muted "no doc needed" indicator instead of the warning triangle
+ */
+export async function GET() {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  const rows = await fetchAllRows<{ journal_entry_id: string; reason: string | null }>(
+    ({ from, to }) =>
+      supabase
+        .from('journal_entry_no_doc_required')
+        .select('journal_entry_id, reason')
+        .eq('company_id', companyId)
+        .range(from, to)
+  )
+
+  return NextResponse.json({ data: rows })
+}

app/api/invoices/__tests__/route.test.ts

@@ -188,9 +188,6 @@ describe('POST /api/invoices (create invoice)', () => {
 
     // Fetch customer
     enqueue({ data: customer, error: null })
-    // Fetch company_settings.vat_registered — feeds the helpers so the
-    // allowed-rates set is correct for non-VAT-registered sellers.
-    enqueue({ data: { vat_registered: true }, error: null })
     // Insert invoice (number is null on insert; allocated immediately after items)
     enqueue({ data: createdInvoice, error: null })
     // Insert items
@@ -241,8 +238,6 @@ describe('POST /api/invoices (create invoice)', () => {
     ])
 
     enqueue({ data: customer, error: null })
-    // Fetch company_settings.vat_registered
-    enqueue({ data: { vat_registered: true }, error: null })
     enqueue({ data: createdInvoice, error: null })
     // Items insertion fails
     enqueue({ data: null, error: { message: 'Items insert failed' } })
@@ -285,8 +280,6 @@ describe('POST /api/invoices (create invoice)', () => {
     ])
 
     enqueue({ data: customer, error: null })
-    // Fetch company_settings.vat_registered
-    enqueue({ data: { vat_registered: true }, error: null })
     enqueue({ data: createdInvoice, error: null })
     // Items insertion succeeds
     enqueue({ data: null, error: null })

app/api/invoices/preview-pdf/route.ts

@@ -98,14 +98,11 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Företagsinställningar saknas' }, { status: 404 })
   }
 
-  // Match the creation API: a non-VAT-registered seller may not charge VAT
-  // (ML 1 kap. 1§). Coerce instead of rejecting so the preview always renders
-  // — the form may still be carrying a stale 25% selection while the user
-  // hasn't yet noticed the rate picker locked itself. Default `true` mirrors
-  // the API and getVatRules' own default — a NULL column must not silently
-  // strip VAT from a preview the seller is about to send.
-  const vatRegistered = (company as CompanySettings).vat_registered ?? true
-  const vatRules = getVatRules(customer.customer_type, customer.vat_number_validated, vatRegistered)
+  // VAT rules are customer-type-driven; the seller's registration status no
+  // longer constrains the preview. A non-momsregistrerad seller who chose a
+  // non-zero rate sees the rate they picked rendered — the form surfaces the
+  // ML 16 kap. 23 § warning at submit time.
+  const vatRules = getVatRules(customer.customer_type, customer.vat_number_validated)
 
   const docType: InvoiceDocumentType = document_type || 'invoice'
   const isDeliveryNote = docType === 'delivery_note'
@@ -113,7 +110,7 @@ export async function POST(request: Request) {
   // Build items with line totals and per-item VAT
   const invoiceItems: InvoiceItem[] = items.map((item: { description: string; quantity: number; unit: string; unit_price: number; vat_rate?: number }, index: number) => {
     const lineTotal = Math.round(item.quantity * item.unit_price * 100) / 100
-    const rate = vatRegistered ? (item.vat_rate ?? vatRules.rate) : 0
+    const rate = item.vat_rate ?? vatRules.rate
     return {
       id: `preview-${index}`,
       invoice_id: 'preview',

app/api/invoices/reminders/cron/route.ts

@@ -1,42 +1,9 @@
 import { NextResponse } from 'next/server'
-import { processOverdueReminders } from '@/lib/invoices/reminder-processor'
-import { getEmailService } from '@/lib/email/service'
 import { withCronContext } from '@/lib/api/with-cron-context'
-import { errorResponseFromCode } from '@/lib/errors/get-structured-error'
 
-/**
- * GET/POST /api/invoices/reminders/cron — daily 08:00 UTC.
- * Sends overdue invoice reminders. POST exists so the dashboard can
- * trigger a run manually.
- */
 export const GET = withCronContext('cron.invoice_reminders', async (_request, ctx) => {
-  if (!getEmailService().isConfigured()) {
-    ctx.log.error('email service not configured; skipping reminder run')
-    return errorResponseFromCode('INVOICE_SEND_EMAIL_NOT_CONFIGURED', ctx.log, {
-      requestId: ctx.requestId,
-    })
-  }
-
-  const result = await processOverdueReminders()
-
-  ctx.log.info('reminder cron summary', {
-    processed: result.processed,
-    sent: result.sent,
-    failed: result.failed,
-  })
-
-  return NextResponse.json({
-    success: true,
-    processed: result.processed,
-    sent: result.sent,
-    failed: result.failed,
-    results: result.results.map((r) => ({
-      invoiceNumber: r.invoiceNumber,
-      reminderLevel: r.reminderLevel,
-      success: r.success,
-      error: r.error,
-    })),
-  })
+  ctx.log.info('invoice reminders feature is disabled; skipping run')
+  return NextResponse.json({ disabled: true }, { status: 503 })
 })
 
 export const POST = GET

app/api/invoices/route.ts

@@ -119,22 +119,8 @@ export const POST = withRouteContext(
       })
     }
 
-    // A non-VAT-registered seller may not charge output VAT (ML 1 kap. 1§).
-    // We pull vat_registered from company_settings and feed it into the rule
-    // helpers so the allowed-rates set collapses to {0} and any non-zero rate
-    // submitted from the client fails INVOICE_CREATE_VAT_RULE_VIOLATION below.
-    // Default to true when the settings row is absent or the column is NULL
-    // — matches the prior implicit behavior (getVatRules' own default) so a
-    // missing settings row never silently blocks legitimate VAT invoices.
-    const { data: companySettings } = await supabase
-      .from('company_settings')
-      .select('vat_registered')
-      .eq('company_id', companyId!)
-      .single()
-    const vatRegistered = companySettings?.vat_registered ?? true
-
-    const vatRules = getVatRules(customer.customer_type, customer.vat_number_validated, vatRegistered)
-    const availableRates = getAvailableVatRates(customer.customer_type, customer.vat_number_validated, vatRegistered)
+    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))
 
     const subtotal = invoiceInput.items.reduce((sum, item) => sum + item.quantity * item.unit_price, 0)

app/api/reports/balance-sheet/pdf/route.ts

@@ -4,6 +4,7 @@ import { renderToBuffer } from '@react-pdf/renderer'
 import { generateBalanceSheet } from '@/lib/reports/balance-sheet'
 import { FinancialStatementPDF } from '@/lib/reports/financial-statement-pdf-template'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 import type { CompanySettings } from '@/types'
 
 export async function GET(request: Request) {
@@ -49,9 +50,17 @@ export async function GET(request: Request) {
     )
   }
 
+  const parsedRange = parseReportDateRange(searchParams, period)
+  if (!parsedRange.ok) {
+    return NextResponse.json({ error: parsedRange.error }, { status: 400 })
+  }
+  const range = parsedRange.range
+  const effectiveStart = range.fromDate ?? period.period_start
+  const effectiveEnd = range.toDate ?? period.period_end
+
   try {
-    const report = await generateBalanceSheet(supabase, companyId, periodId)
-    report.period = { start: period.period_start, end: period.period_end }
+    const report = await generateBalanceSheet(supabase, companyId, periodId, range)
+    report.period = { start: effectiveStart, end: effectiveEnd }
 
     const totalAssets = report.total_assets
     const totalEquityLiab = report.total_equity_liabilities
@@ -98,7 +107,7 @@ export async function GET(request: Request) {
 
     // "-utkast" suffix keeps the draft status visible even after the file
     // leaves the browser — complements the in-document ÅRL 2:7 disclaimer.
-    const filename = `balansrakning-${report.period.start}-utkast.pdf`
+    const filename = `balansrakning-${report.period.start}--${report.period.end}-utkast.pdf`
 
     return new Response(new Uint8Array(pdfBuffer), {
       headers: {

app/api/reports/balance-sheet/route.ts

@@ -2,6 +2,7 @@ import { NextResponse } from 'next/server'
 import { generateBalanceSheet } from '@/lib/reports/balance-sheet'
 import { withRouteContext } from '@/lib/api/with-route-context'
 import { errorResponseFromCode } from '@/lib/errors/get-structured-error'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 
 export const GET = withRouteContext(
   'report.balance_sheet',
@@ -24,13 +25,22 @@ export const GET = withRouteContext(
       .eq('company_id', companyId)
       .single()
 
+    let range: { fromDate?: string; toDate?: string } = {}
+    if (period) {
+      const parsed = parseReportDateRange(searchParams, period)
+      if (!parsed.ok) {
+        return NextResponse.json({ error: parsed.error }, { status: 400 })
+      }
+      range = parsed.range
+    }
+
     try {
-      const result = await generateBalanceSheet(supabase, companyId!, periodId)
+      const result = await generateBalanceSheet(supabase, companyId!, periodId, range)
 
       if (period) {
         result.period = {
-          start: period.period_start,
-          end: period.period_end,
+          start: range.fromDate ?? period.period_start,
+          end: range.toDate ?? period.period_end,
         }
       }
 

app/api/reports/balance-sheet/xlsx/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { generateBalanceSheet } from '@/lib/reports/balance-sheet'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 import {
   reportToWorkbook,
   textColumn,
@@ -52,8 +53,15 @@ export async function GET(request: Request) {
     return NextResponse.json({ error: 'Räkenskapsperioden kunde inte läsas.' }, { status: 400 })
   }
 
+  const parsedRange = parseReportDateRange(searchParams, period)
+  if (!parsedRange.ok) {
+    return NextResponse.json({ error: parsedRange.error }, { status: 400 })
+  }
+  const range = parsedRange.range
+  const effectiveEnd = range.toDate ?? period.period_end
+
   try {
-    const report = await generateBalanceSheet(supabase, companyId, periodId)
+    const report = await generateBalanceSheet(supabase, companyId, periodId, range)
 
     // Flatten nested sections into a single tabular view, mirroring how the
     // PDF lays them out: each section's rows followed by a subtotal line, with
@@ -137,7 +145,7 @@ export async function GET(request: Request) {
       },
     ])
 
-    const filename = xlsxFilename('balansrakning', companyRow?.company_name ?? '', period.period_end)
+    const filename = xlsxFilename('balansrakning', companyRow?.company_name ?? '', effectiveEnd)
     return new NextResponse(new Uint8Array(buffer), {
       headers: {
         'Content-Type': 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',

app/api/reports/balansrapport/pdf/route.ts

@@ -4,6 +4,7 @@ import { renderToBuffer } from '@react-pdf/renderer'
 import { generateBalansrapport } from '@/lib/reports/balansrapport'
 import { BalansrapportPDF } from '@/lib/reports/operational-report-pdf-template'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 import type { CompanySettings } from '@/types'
 
 export async function GET(request: Request) {
@@ -47,8 +48,13 @@ export async function GET(request: Request) {
     )
   }
 
+  const parsedRange = parseReportDateRange(searchParams, period)
+  if (!parsedRange.ok) {
+    return NextResponse.json({ error: parsedRange.error }, { status: 400 })
+  }
+
   try {
-    const report = await generateBalansrapport(supabase, companyId, periodId)
+    const report = await generateBalansrapport(supabase, companyId, periodId, parsedRange.range)
 
     const pdfBuffer = await renderToBuffer(
       BalansrapportPDF({
@@ -62,7 +68,7 @@ export async function GET(request: Request) {
     // report PDF route in this repo (resultatrapport, balance-sheet,
     // income-statement). A balansrapport is a snapshot at period end, but
     // consistent filenames let users sort and script-rename predictably.
-    const filename = `balansrapport-${report.period.start}.pdf`
+    const filename = `balansrapport-${report.period.start}--${report.period.end}.pdf`
 
     return new Response(new Uint8Array(pdfBuffer), {
       headers: {

app/api/reports/balansrapport/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { generateBalansrapport } from '@/lib/reports/balansrapport'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 
 export async function GET(request: Request) {
   const supabase = await createClient()
@@ -20,8 +21,24 @@ export async function GET(request: Request) {
     return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
   }
 
+  const { data: period } = await supabase
+    .from('fiscal_periods')
+    .select('period_start, period_end')
+    .eq('id', periodId)
+    .eq('company_id', companyId)
+    .single()
+
+  let range: { fromDate?: string; toDate?: string } = {}
+  if (period) {
+    const parsed = parseReportDateRange(searchParams, period)
+    if (!parsed.ok) {
+      return NextResponse.json({ error: parsed.error }, { status: 400 })
+    }
+    range = parsed.range
+  }
+
   try {
-    const result = await generateBalansrapport(supabase, companyId, periodId)
+    const result = await generateBalansrapport(supabase, companyId, periodId, range)
     return NextResponse.json({ data: result })
   } catch (err) {
     return NextResponse.json(

app/api/reports/balansrapport/xlsx/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { generateBalansrapport } from '@/lib/reports/balansrapport'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 import {
   reportToWorkbook,
   textColumn,
@@ -35,14 +36,31 @@ export async function GET(request: Request) {
     return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
   }
 
-  const { data: companyRow } = await supabase
-    .from('company_settings')
-    .select('company_name')
-    .eq('company_id', companyId)
-    .single()
+  const [{ data: companyRow }, { data: period }] = await Promise.all([
+    supabase
+      .from('company_settings')
+      .select('company_name')
+      .eq('company_id', companyId)
+      .single(),
+    supabase
+      .from('fiscal_periods')
+      .select('period_start, period_end')
+      .eq('id', periodId)
+      .eq('company_id', companyId)
+      .single(),
+  ])
+
+  let range: { fromDate?: string; toDate?: string } = {}
+  if (period) {
+    const parsed = parseReportDateRange(searchParams, period)
+    if (!parsed.ok) {
+      return NextResponse.json({ error: parsed.error }, { status: 400 })
+    }
+    range = parsed.range
+  }
 
   try {
-    const report = await generateBalansrapport(supabase, companyId, periodId)
+    const report = await generateBalansrapport(supabase, companyId, periodId, range)
 
     const rows: FlatRow[] = []
     for (const g of report.groups) {

app/api/reports/income-statement/pdf/route.ts

@@ -4,6 +4,7 @@ import { renderToBuffer } from '@react-pdf/renderer'
 import { generateIncomeStatement } from '@/lib/reports/income-statement'
 import { FinancialStatementPDF, type FinancialStatementGroup, type FinancialStatementSection, type FinancialStatementSummaryRow } from '@/lib/reports/financial-statement-pdf-template'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 import type { CompanySettings } from '@/types'
 
 // K2/K3 uppställningsform (ÅRL bilaga 2, kostnadsslagsindelad) splits class 8
@@ -71,9 +72,17 @@ export async function GET(request: Request) {
     )
   }
 
+  const parsedRange = parseReportDateRange(searchParams, period)
+  if (!parsedRange.ok) {
+    return NextResponse.json({ error: parsedRange.error }, { status: 400 })
+  }
+  const range = parsedRange.range
+  const effectiveStart = range.fromDate ?? period.period_start
+  const effectiveEnd = range.toDate ?? period.period_end
+
   try {
-    const report = await generateIncomeStatement(supabase, companyId, periodId)
-    report.period = { start: period.period_start, end: period.period_end }
+    const report = await generateIncomeStatement(supabase, companyId, periodId, range)
+    report.period = { start: effectiveStart, end: effectiveEnd }
 
     const operatingResult = Math.round((report.total_revenue - report.total_expenses) * 100) / 100
 
@@ -198,7 +207,7 @@ export async function GET(request: Request) {
 
     // "-utkast" suffix keeps the draft status visible even after the file
     // leaves the browser — complements the in-document ÅRL 2:7 disclaimer.
-    const filename = `resultatrakning-${report.period.start}-utkast.pdf`
+    const filename = `resultatrakning-${report.period.start}--${report.period.end}-utkast.pdf`
 
     return new Response(new Uint8Array(pdfBuffer), {
       headers: {

app/api/reports/income-statement/route.ts

@@ -2,6 +2,7 @@ import { NextResponse } from 'next/server'
 import { generateIncomeStatement } from '@/lib/reports/income-statement'
 import { withRouteContext } from '@/lib/api/with-route-context'
 import { errorResponseFromCode } from '@/lib/errors/get-structured-error'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 
 export const GET = withRouteContext(
   'report.income_statement',
@@ -24,13 +25,22 @@ export const GET = withRouteContext(
       .eq('company_id', companyId)
       .single()
 
+    let range: { fromDate?: string; toDate?: string } = {}
+    if (period) {
+      const parsed = parseReportDateRange(searchParams, period)
+      if (!parsed.ok) {
+        return NextResponse.json({ error: parsed.error }, { status: 400 })
+      }
+      range = parsed.range
+    }
+
     try {
-      const result = await generateIncomeStatement(supabase, companyId!, periodId)
+      const result = await generateIncomeStatement(supabase, companyId!, periodId, range)
 
       if (period) {
         result.period = {
-          start: period.period_start,
-          end: period.period_end,
+          start: range.fromDate ?? period.period_start,
+          end: range.toDate ?? period.period_end,
         }
       }
 

app/api/reports/income-statement/xlsx/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { generateIncomeStatement } from '@/lib/reports/income-statement'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 import {
   reportToWorkbook,
   textColumn,
@@ -84,8 +85,15 @@ export async function GET(request: Request) {
     return NextResponse.json({ error: 'Räkenskapsperioden kunde inte läsas.' }, { status: 400 })
   }
 
+  const parsedRange = parseReportDateRange(searchParams, period)
+  if (!parsedRange.ok) {
+    return NextResponse.json({ error: parsedRange.error }, { status: 400 })
+  }
+  const range = parsedRange.range
+  const effectiveEnd = range.toDate ?? period.period_end
+
   try {
-    const report = await generateIncomeStatement(supabase, companyId, periodId)
+    const report = await generateIncomeStatement(supabase, companyId, periodId, range)
 
     const revenueRows = flatten(
       report.revenue_sections,
@@ -139,7 +147,7 @@ export async function GET(request: Request) {
     const filename = xlsxFilename(
       'resultatrakning',
       companyRow?.company_name ?? '',
-      period.period_end,
+      effectiveEnd,
     )
     return new NextResponse(new Uint8Array(buffer), {
       headers: {

app/api/reports/resultatrapport/pdf/route.ts

@@ -4,6 +4,7 @@ import { renderToBuffer } from '@react-pdf/renderer'
 import { generateResultatrapport } from '@/lib/reports/resultatrapport'
 import { ResultatrapportPDF } from '@/lib/reports/operational-report-pdf-template'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 import type { CompanySettings } from '@/types'
 
 export async function GET(request: Request) {
@@ -49,8 +50,13 @@ export async function GET(request: Request) {
     )
   }
 
+  const parsedRange = parseReportDateRange(searchParams, period)
+  if (!parsedRange.ok) {
+    return NextResponse.json({ error: parsedRange.error }, { status: 400 })
+  }
+
   try {
-    const report = await generateResultatrapport(supabase, companyId, periodId)
+    const report = await generateResultatrapport(supabase, companyId, periodId, parsedRange.range)
 
     const pdfBuffer = await renderToBuffer(
       ResultatrapportPDF({
@@ -60,7 +66,7 @@ export async function GET(request: Request) {
       })
     )
 
-    const filename = `resultatrapport-${report.period.start}.pdf`
+    const filename = `resultatrapport-${report.period.start}--${report.period.end}.pdf`
 
     return new Response(new Uint8Array(pdfBuffer), {
       headers: {

app/api/reports/resultatrapport/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { generateResultatrapport } from '@/lib/reports/resultatrapport'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 
 export async function GET(request: Request) {
   const supabase = await createClient()
@@ -20,8 +21,24 @@ export async function GET(request: Request) {
     return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
   }
 
+  const { data: period } = await supabase
+    .from('fiscal_periods')
+    .select('period_start, period_end')
+    .eq('id', periodId)
+    .eq('company_id', companyId)
+    .single()
+
+  let range: { fromDate?: string; toDate?: string } = {}
+  if (period) {
+    const parsed = parseReportDateRange(searchParams, period)
+    if (!parsed.ok) {
+      return NextResponse.json({ error: parsed.error }, { status: 400 })
+    }
+    range = parsed.range
+  }
+
   try {
-    const result = await generateResultatrapport(supabase, companyId, periodId)
+    const result = await generateResultatrapport(supabase, companyId, periodId, range)
     return NextResponse.json({ data: result })
   } catch (err) {
     return NextResponse.json(

app/api/reports/resultatrapport/xlsx/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { generateResultatrapport } from '@/lib/reports/resultatrapport'
 import { requireCompanyId } from '@/lib/company/context'
+import { parseReportDateRange } from '@/lib/reports/date-range'
 import {
   reportToWorkbook,
   textColumn,
@@ -34,14 +35,31 @@ export async function GET(request: Request) {
     return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
   }
 
-  const { data: companyRow } = await supabase
-    .from('company_settings')
-    .select('company_name')
-    .eq('company_id', companyId)
-    .single()
+  const [{ data: companyRow }, { data: period }] = await Promise.all([
+    supabase
+      .from('company_settings')
+      .select('company_name')
+      .eq('company_id', companyId)
+      .single(),
+    supabase
+      .from('fiscal_periods')
+      .select('period_start, period_end')
+      .eq('id', periodId)
+      .eq('company_id', companyId)
+      .single(),
+  ])
+
+  let range: { fromDate?: string; toDate?: string } = {}
+  if (period) {
+    const parsed = parseReportDateRange(searchParams, period)
+    if (!parsed.ok) {
+      return NextResponse.json({ error: parsed.error }, { status: 400 })
+    }
+    range = parsed.range
+  }
 
   try {
-    const report = await generateResultatrapport(supabase, companyId, periodId)
+    const report = await generateResultatrapport(supabase, companyId, periodId, range)
 
     const rows: FlatRow[] = []
     for (const g of report.groups) {

app/api/salary/runs/[id]/payslips/send/route.ts

@@ -18,7 +18,17 @@ ensureInitialized()
  * Per BFL 7 kap: Delivery confirmation retained as part of audit trail.
  */
 export async function POST(
-  request: Request,
+  _request: Request,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  await params
+  return NextResponse.json({ error: 'Funktionen är inaktiverad' }, { status: 503 })
+}
+
+// Implementation preserved but unreachable — feature disabled at the export above.
+// To re-enable, replace the POST export above with this function body.
+async function _sendPayslipsImpl(
+  _request: Request,
   { params }: { params: Promise<{ id: string }> }
 ) {
   const { id } = await params

app/api/supplier-invoices/__tests__/route.test.ts

@@ -560,6 +560,94 @@ describe('POST /api/supplier-invoices', () => {
     expect(call[5]).toBe('enskild_firma')
   })
 
+  it('persists manual vat_amount override on items and forwards it to the engine', async () => {
+    // Bilförmån-fallet: leverantören tar 25% moms men endast 50% är
+    // avdragsgill. Användaren skriver 1 250 kr i momsrutan i stället för
+    // den beräknade 2 500 kr.
+    const supplier = makeSupplier({ id: VALID_UUID })
+    const createdInvoice = makeSupplierInvoice({ id: 'si-1' })
+
+    enqueue({ data: supplier, error: null })
+    enqueue({ data: 7 })
+    enqueue({ data: createdInvoice, error: null })
+    enqueue({ data: null, error: null })
+    enqueue({ data: { accounting_method: 'accrual' }, error: null })
+    mockCreateSupplierInvoiceRegistrationEntry.mockResolvedValue({ id: 'je-1' })
+    enqueue({ data: null, error: null })
+
+    const request = createMockRequest('/api/supplier-invoices', {
+      method: 'POST',
+      body: {
+        supplier_id: VALID_UUID,
+        supplier_invoice_number: 'LEAS-001',
+        invoice_date: '2024-06-01',
+        due_date: '2024-07-01',
+        items: [
+          {
+            description: 'Leasing personbil',
+            amount: 10000,
+            account_number: '5615',
+            vat_rate: 0.25,
+            vat_amount: 1250,
+          },
+        ],
+      },
+    })
+    const response = await POST(request)
+    const { status } = await parseJsonResponse(response)
+
+    expect(status).toBe(200)
+    expect(mockCreateSupplierInvoiceRegistrationEntry).toHaveBeenCalled()
+    const items = mockCreateSupplierInvoiceRegistrationEntry.mock.calls[0][4] as Array<{
+      vat_amount: number
+      vat_rate: number
+      line_total: number
+    }>
+    expect(items).toHaveLength(1)
+    expect(items[0].vat_amount).toBe(1250)
+    expect(items[0].vat_rate).toBe(0.25)
+    expect(items[0].line_total).toBe(10000)
+  })
+
+  it('falls back to line_total × rate when vat_amount is omitted', async () => {
+    const supplier = makeSupplier({ id: VALID_UUID })
+    const createdInvoice = makeSupplierInvoice({ id: 'si-1' })
+
+    enqueue({ data: supplier, error: null })
+    enqueue({ data: 8 })
+    enqueue({ data: createdInvoice, error: null })
+    enqueue({ data: null, error: null })
+    enqueue({ data: { accounting_method: 'accrual' }, error: null })
+    mockCreateSupplierInvoiceRegistrationEntry.mockResolvedValue({ id: 'je-1' })
+    enqueue({ data: null, error: null })
+
+    const request = createMockRequest('/api/supplier-invoices', {
+      method: 'POST',
+      body: {
+        supplier_id: VALID_UUID,
+        supplier_invoice_number: 'LF-001',
+        invoice_date: '2024-06-01',
+        due_date: '2024-07-01',
+        items: [
+          {
+            description: 'Material',
+            amount: 10000,
+            account_number: '4010',
+            vat_rate: 0.25,
+          },
+        ],
+      },
+    })
+    const response = await POST(request)
+    const { status } = await parseJsonResponse(response)
+
+    expect(status).toBe(200)
+    const items = mockCreateSupplierInvoiceRegistrationEntry.mock.calls[0][4] as Array<{
+      vat_amount: number
+    }>
+    expect(items[0].vat_amount).toBe(2500)
+  })
+
   it('rejects paid_with_private_funds combined with reverse_charge', async () => {
     const request = createMockRequest('/api/supplier-invoices', {
       method: 'POST',

app/api/supplier-invoices/route.ts

@@ -115,7 +115,12 @@ export const POST = withRouteContext(
       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
+      // Honor a manual VAT override (partial-deduction cases, foreign-currency
+      // rounding, supplier-side POS rounding). Falls back to line_total × rate
+      // when the caller didn't supply one.
+      const vatAmount = item.vat_amount != null
+        ? Math.round(item.vat_amount * 100) / 100
+        : Math.round(lineTotal * vatRate * 100) / 100
       return {
         sort_order: index,
         description: item.description,

app/layout.tsx

@@ -6,7 +6,6 @@ import { NextIntlClientProvider } from "next-intl";
 import { getLocale, getMessages } from "next-intl/server";
 import { Toaster } from "@/components/ui/toaster";
 import { ThemeProvider } from "@/components/theme-provider";
-import { RecaptHideWidget } from "@/components/RecaptHideWidget";
 import { ensureInitialized } from "@/lib/init";
 import { getBranding } from "@/lib/branding/service";
 import "./globals.css";
@@ -68,13 +67,6 @@ export default async function RootLayout({
     <html lang={locale} suppressHydrationWarning className={`${geistSans.variable} ${geistMono.variable} ${hedvigSerif.variable}`}>
       <head>
         <link rel="apple-touch-icon" href={branding.appleTouchIconPath} />
-        <script
-          src="https://cdn.recapt.app/browser/glimt.js"
-          async
-          data-public-key="pk_8de220ce34c81413de154d10ff681a9eb3a5a9c12d28bd6c7bc2613c9f5acfbb"
-          data-persist
-          data-enable-user-comments
-        />
       </head>
       <body
         className="antialiased"
@@ -88,7 +80,6 @@ export default async function RootLayout({
           >
             {children}
             <Toaster />
-            <RecaptHideWidget />
           </ThemeProvider>
         </NextIntlClientProvider>
         <Script src="/sw-register.js" strategy="afterInteractive" />

components/RecaptHideWidget.tsx

@@ -1,38 +0,0 @@
-'use client'
-
-import { useEffect } from 'react'
-
-/**
- * Hides Recapt's floating feedback bubble while keeping the SDK active so
- * `window.recapt('identify', ...)` and programmatic `window.recapt('feedback',
- * { message })` calls continue to work. Mounted globally in the root layout.
- */
-export function RecaptHideWidget() {
-  useEffect(() => {
-    let attempts = 0
-    const maxAttempts = 50
-
-    const hide = (): boolean => {
-      if (typeof window.recapt !== 'function') return false
-      try {
-        window.recapt('feedback', { widget: 'hide' })
-      } catch {
-        // best-effort
-      }
-      return true
-    }
-
-    if (hide()) return
-
-    const interval = setInterval(() => {
-      attempts++
-      if (hide() || attempts >= maxAttempts) {
-        clearInterval(interval)
-      }
-    }, 100)
-
-    return () => clearInterval(interval)
-  }, [])
-
-  return null
-}

components/RecaptIdentify.tsx

@@ -1,37 +0,0 @@
-'use client'
-
-import { useEffect } from 'react'
-
-export function RecaptIdentify({
-  userId,
-  email,
-  displayName,
-}: {
-  userId: string
-  email?: string
-  displayName?: string
-}) {
-  useEffect(() => {
-    let attempts = 0
-    const maxAttempts = 50
-    const interval = setInterval(() => {
-      if (typeof window.recapt === 'function') {
-        window.recapt('identify', {
-          uid: userId,
-          email,
-          nickname: displayName,
-        })
-        clearInterval(interval)
-        return
-      }
-      attempts++
-      if (attempts >= maxAttempts) {
-        clearInterval(interval)
-      }
-    }, 100)
-
-    return () => clearInterval(interval)
-  }, [userId, email, displayName])
-
-  return null
-}

components/bookkeeping/AccountCombobox.tsx

@@ -1,6 +1,7 @@
 'use client'
 
 import { useState, useRef, useEffect, useMemo, useCallback } from 'react'
+import { Plus } from 'lucide-react'
 import { Input } from '@/components/ui/input'
 import { getAccountClassName } from '@/lib/bookkeeping/account-descriptions'
 import type { BASAccount } from '@/types'
@@ -9,11 +10,18 @@ interface AccountComboboxProps {
   value: string
   accounts: BASAccount[]
   onChange: (accountNumber: string) => void
+  // When provided, an inline "Skapa nytt konto" affordance appears in the
+  // dropdown's empty state. The current search string is passed so the caller
+  // can prefill the create dialog.
+  onCreateAccount?: (prefill: string) => void
+  // Extra classes merged into the trigger Input — callers pass `h-8` for dense
+  // table rows, omit it to use the default Input height.
+  className?: string
 }
 
 const MAX_RESULTS = 50
 
-export default function AccountCombobox({ value, accounts, onChange }: AccountComboboxProps) {
+export default function AccountCombobox({ value, accounts, onChange, onCreateAccount, className }: AccountComboboxProps) {
   const [search, setSearch] = useState(value)
   const [isOpen, setIsOpen] = useState(false)
   const [highlightedIndex, setHighlightedIndex] = useState(0)
@@ -179,7 +187,7 @@ export default function AccountCombobox({ value, accounts, onChange }: AccountCo
         onBlur={handleBlur}
         onKeyDown={handleKeyDown}
         placeholder="Sök konto…"
-        className="font-mono"
+        className={`font-mono ${className ?? ''}`.trim()}
         autoComplete="off"
       />
 
@@ -237,6 +245,20 @@ export default function AccountCombobox({ value, accounts, onChange }: AccountCo
               Kontot kan behöva aktiveras i din kontoplan.
             </p>
           )}
+          {onCreateAccount && (
+            <button
+              type="button"
+              className="mt-2 flex w-full items-center gap-2 rounded-md border border-input bg-card px-2 py-1.5 text-left text-sm hover:bg-muted/50"
+              onMouseDown={(e) => {
+                e.preventDefault()
+                setIsOpen(false)
+                onCreateAccount(search.trim())
+              }}
+            >
+              <Plus className="h-3.5 w-3.5 shrink-0" />
+              <span className="truncate">Skapa konto &quot;{search.trim()}&quot;</span>
+            </button>
+          )}
         </div>
       )}
     </div>

components/bookkeeping/ActivateAccountsDialog.tsx

@@ -17,6 +17,10 @@ export interface ActivateAccountsDialogProps {
   accountNumbers: string[]
   onConfirm: () => Promise<void> | void
   onCancel: () => void
+  // Optional: invoked when the user wants to create a custom (non-BAS) account
+  // for a number that isn't in the BAS catalogue. The host should close this
+  // dialog and open AddAccountDialog prefilled with the number.
+  onCreateUnknown?: (accountNumber: string) => void
 }
 
 interface BasLookupRow {
@@ -30,6 +34,7 @@ export function ActivateAccountsDialog({
   accountNumbers,
   onConfirm,
   onCancel,
+  onCreateUnknown,
 }: ActivateAccountsDialogProps) {
   const [rows, setRows] = useState<BasLookupRow[]>([])
   const [loading, setLoading] = useState(false)
@@ -104,12 +109,29 @@ export function ActivateAccountsDialog({
           )}
 
           {!loading && unknownRows.length > 0 && (
-            <div className="rounded-md border border-destructive/40 bg-destructive/5 px-3 py-2 text-xs text-destructive">
-              <p className="font-medium">Okända konton:</p>
+            <div className="rounded-md border border-warning/40 bg-warning/5 px-3 py-2 text-xs text-warning-foreground">
+              <p className="font-medium">Finns inte i BAS-katalogen:</p>
               <p className="mt-1 font-mono">{unknownRows.map((r) => r.account_number).join(', ')}</p>
-              <p className="mt-1 text-destructive/80">
-                Dessa nummer finns inte i BAS-katalogen och kan inte aktiveras automatiskt. Kontrollera inmatningen.
+              <p className="mt-1 text-warning-foreground/80">
+                Skapa dem som egna konton, eller kontrollera inmatningen.
               </p>
+              {onCreateUnknown && (
+                <div className="mt-2 flex flex-wrap gap-1.5">
+                  {unknownRows.map((r) => (
+                    <Button
+                      key={r.account_number}
+                      type="button"
+                      variant="outline"
+                      size="sm"
+                      className="h-8 text-xs"
+                      onClick={() => onCreateUnknown(r.account_number)}
+                    >
+                      <Plus className="mr-1 h-3 w-3" />
+                      Skapa {r.account_number}
+                    </Button>
+                  ))}
+                </div>
+              )}
             </div>
           )}
         </div>

components/bookkeeping/AddAccountDialog.tsx

@@ -1,6 +1,6 @@
 'use client'
 
-import { useState } from 'react'
+import { useEffect, useState } from 'react'
 import {
   Dialog,
   DialogContent,
@@ -16,11 +16,14 @@ 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'
+import type { BASAccount } from '@/types'
 
 interface AddAccountDialogProps {
   open: boolean
   onOpenChange: (open: boolean) => void
-  onCreated: () => void
+  onCreated: (account: BASAccount) => void
+  initialAccountNumber?: string
+  initialAccountName?: string
 }
 
 function deriveAccountType(accountNumber: string): { type: string; balance: string } {
@@ -44,7 +47,13 @@ function deriveAccountType(accountNumber: string): { type: string; balance: stri
   }
 }
 
-export function AddAccountDialog({ open, onOpenChange, onCreated }: AddAccountDialogProps) {
+export function AddAccountDialog({
+  open,
+  onOpenChange,
+  onCreated,
+  initialAccountNumber,
+  initialAccountName,
+}: AddAccountDialogProps) {
   const [accountNumber, setAccountNumber] = useState('')
   const [accountName, setAccountName] = useState('')
   const [description, setDescription] = useState('')
@@ -54,6 +63,20 @@ export function AddAccountDialog({ open, onOpenChange, onCreated }: AddAccountDi
   const [isSaving, setIsSaving] = useState(false)
   const [error, setError] = useState('')
 
+  // Apply prefill values whenever the dialog opens. Resetting on close happens
+  // implicitly after a successful create; here we only need to seed inputs so
+  // the user doesn't retype what the combobox already captured.
+  useEffect(() => {
+    if (!open) return
+    const num = (initialAccountNumber ?? '').replace(/\D/g, '').slice(0, 4)
+    setAccountNumber(num)
+    setAccountName(initialAccountName ?? '')
+    setError('')
+    if (num.length === 4) {
+      setNormalBalance(deriveAccountType(num).balance as 'debit' | 'credit')
+    }
+  }, [open, initialAccountNumber, initialAccountName])
+
   const isBASMatch = accountNumber.length === 4 && isStandardBASAccount(accountNumber)
   const derived = accountNumber.length === 4 ? deriveAccountType(accountNumber) : null
 
@@ -91,13 +114,15 @@ export function AddAccountDialog({ open, onOpenChange, onCreated }: AddAccountDi
         throw new Error(data.error || 'Kunde inte skapa kontot')
       }
 
+      const { data: createdAccount } = await response.json() as { data: BASAccount }
+
       // Reset form
       setAccountNumber('')
       setAccountName('')
       setDescription('')
       setDefaultVatCode('')
       setSruCode('')
-      onCreated()
+      onCreated(createdAccount)
       onOpenChange(false)
     } catch (err) {
       setError(err instanceof Error ? err.message : 'Något gick fel')

components/bookkeeping/JournalEntryForm.tsx

@@ -18,6 +18,7 @@ import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
 import BookingTemplatePicker from '@/components/bookkeeping/BookingTemplatePicker'
 import CreatePeriodDialog from '@/components/bookkeeping/CreatePeriodDialog'
 import { ActivateAccountsDialog } from '@/components/bookkeeping/ActivateAccountsDialog'
+import { AddAccountDialog } from '@/components/bookkeeping/AddAccountDialog'
 import { Skeleton } from '@/components/ui/skeleton'
 import {
   useSubmitWithAccountActivation,
@@ -107,6 +108,10 @@ export default function JournalEntryForm({
   // Per-account saldo as of entryDate, keyed by account_number.
   // undefined = not fetched, null = fetch in flight.
   const [accountBalances, setAccountBalances] = useState<Record<string, number | null>>({})
+  // Inline account-creation: which line triggered the dialog, and what the
+  // user typed in the combobox so we can prefill the dialog.
+  const [creatingAccountForLine, setCreatingAccountForLine] = useState<number | null>(null)
+  const [createAccountPrefill, setCreateAccountPrefill] = useState<string>('')
 
   const isForeign = entryCurrency !== 'SEK'
 
@@ -382,6 +387,23 @@ export default function JournalEntryForm({
     if (!description) setDescription(templateDescription)
   }
 
+  const handleOpenCreateAccount = (lineIndex: number, prefill: string) => {
+    setCreatingAccountForLine(lineIndex)
+    setCreateAccountPrefill(prefill)
+  }
+
+  // After a new account is created, refresh the chart, auto-select it on the
+  // line that initiated the create, and close the dialog. All other form
+  // state is preserved — we never navigate away from the form.
+  const handleAccountCreated = async (account: BASAccount) => {
+    await fetchAccounts()
+    if (creatingAccountForLine != null) {
+      updateLine(creatingAccountForLine, 'account_number', account.account_number)
+    }
+    setCreatingAccountForLine(null)
+    setCreateAccountPrefill('')
+  }
+
   const handleReview = () => {
     if (!selectedPeriod || !description || !isBalanced || periodMismatch) return
     const hasDocuments = uploadedFiles.some((f) => f.status === 'uploaded')
@@ -730,6 +752,7 @@ export default function JournalEntryForm({
                   value={line.account_number}
                   accounts={accounts}
                   onChange={(num) => updateLine(index, 'account_number', num)}
+                  onCreateAccount={(prefill) => handleOpenCreateAccount(index, prefill)}
                 />
               </div>
               <Button
@@ -840,6 +863,8 @@ export default function JournalEntryForm({
                     value={line.account_number}
                     accounts={accounts}
                     onChange={(num) => updateLine(index, 'account_number', num)}
+                    onCreateAccount={(prefill) => handleOpenCreateAccount(index, prefill)}
+                    className="h-8"
                   />
                 </td>
                 <td className="py-1.5 px-1">
@@ -997,6 +1022,25 @@ export default function JournalEntryForm({
         accountNumbers={activationDialog.accountNumbers}
         onConfirm={confirmActivation}
         onCancel={cancelActivation}
+        onCreateUnknown={(num) => {
+          cancelActivation()
+          const lineIndex = lines.findIndex((l) => l.account_number === num)
+          setCreatingAccountForLine(lineIndex >= 0 ? lineIndex : null)
+          setCreateAccountPrefill(num)
+        }}
+      />
+
+      <AddAccountDialog
+        open={creatingAccountForLine != null}
+        onOpenChange={(next) => {
+          if (!next) {
+            setCreatingAccountForLine(null)
+            setCreateAccountPrefill('')
+          }
+        }}
+        initialAccountNumber={/^\d{1,4}$/.test(createAccountPrefill) ? createAccountPrefill : undefined}
+        initialAccountName={/^\d{1,4}$/.test(createAccountPrefill) ? undefined : createAccountPrefill}
+        onCreated={handleAccountCreated}
       />
 
       <ConfirmationDialog

components/bookkeeping/JournalEntryList.tsx

@@ -10,13 +10,14 @@ import { Button } from '@/components/ui/button'
 import { Label } from '@/components/ui/label'
 import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
 import { Switch } from '@/components/ui/switch'
-import { ChevronDown, ChevronRight, Paperclip, AlertTriangle, Loader2, BookOpen, X, Copy, Lock } from 'lucide-react'
+import { ChevronDown, ChevronRight, Paperclip, AlertTriangle, CircleSlash, Loader2, BookOpen, X, Copy, Lock } from 'lucide-react'
 import { formatDate } from '@/lib/utils'
 import { formatVoucher } from '@/lib/bookkeeping/voucher-series-resolver'
 import { Input } from '@/components/ui/input'
 import { AccountNumber } from '@/components/ui/account-number'
 import { getAccountDescription } from '@/lib/bookkeeping/account-descriptions'
 import JournalEntryAttachments from '@/components/bookkeeping/JournalEntryAttachments'
+import NoDocRequiredToggle from '@/components/bookkeeping/NoDocRequiredToggle'
 import CorrectionEntryDialog from '@/components/bookkeeping/CorrectionEntryDialog'
 import JournalEntryStatusBadge from '@/components/bookkeeping/JournalEntryStatusBadge'
 import AttachmentPreviewSheet from '@/components/bookkeeping/AttachmentPreviewSheet'
@@ -50,6 +51,7 @@ export default function JournalEntryList({ periodId }: Props) {
   const [count, setCount] = useState(0)
   const [page, setPage] = useState(0)
   const [attachmentCounts, setAttachmentCounts] = useState<Record<string, number>>({})
+  const [noDocRequired, setNoDocRequired] = useState<Map<string, string | null>>(new Map())
   const [showMissingOnly, setShowMissingOnly] = useState(false)
   const [correctionEntry, setCorrectionEntry] = useState<JournalEntry | null>(null)
   const [previewEntryId, setPreviewEntryId] = useState<string | null>(null)
@@ -115,6 +117,25 @@ export default function JournalEntryList({ periodId }: Props) {
     }
   }, [])
 
+  const fetchNoDocRequired = useCallback(async () => {
+    try {
+      const res = await fetch('/api/bookkeeping/no-doc-required')
+      if (!res.ok) return
+      const { data } = await res.json()
+      const map = new Map<string, string | null>()
+      for (const row of (data || []) as { journal_entry_id: string; reason: string | null }[]) {
+        map.set(row.journal_entry_id, row.reason)
+      }
+      setNoDocRequired(map)
+    } catch {
+      // Non-critical — silently ignore
+    }
+  }, [])
+
+  useEffect(() => {
+    fetchNoDocRequired()
+  }, [fetchNoDocRequired])
+
   async function fetchEntries() {
     setLoading(true)
     const params = new URLSearchParams({
@@ -209,7 +230,8 @@ export default function JournalEntryList({ periodId }: Props) {
         (e) =>
           NEEDS_ATTACHMENT.has(e.source_type) &&
           !attachmentCounts[e.id] &&
-          e.status === 'posted'
+          e.status === 'posted' &&
+          !noDocRequired.has(e.id)
       )
     : entries
 
@@ -396,9 +418,15 @@ export default function JournalEntryList({ periodId }: Props) {
                     </Button>
                   ) : (
                     NEEDS_ATTACHMENT.has(entry.source_type) && entry.status === 'posted' && (
-                      <span className="mr-1" title={t('missing_attachment_tooltip')}>
-                        <AlertTriangle className="h-3.5 w-3.5 text-warning-foreground" />
-                      </span>
+                      noDocRequired.has(entry.id) ? (
+                        <span className="mr-1" title={t('no_doc_required_indicator_tooltip')}>
+                          <CircleSlash className="h-3.5 w-3.5 text-muted-foreground" />
+                        </span>
+                      ) : (
+                        <span className="mr-1" title={t('missing_attachment_tooltip')}>
+                          <AlertTriangle className="h-3.5 w-3.5 text-warning-foreground" />
+                        </span>
+                      )
                     )
                   )}
                 </div>
@@ -466,9 +494,15 @@ export default function JournalEntryList({ periodId }: Props) {
                         </Button>
                       ) : (
                         NEEDS_ATTACHMENT.has(entry.source_type) && entry.status === 'posted' && (
-                          <span title={t('missing_attachment_tooltip')}>
-                            <AlertTriangle className="h-3.5 w-3.5 text-warning-foreground" />
-                          </span>
+                          noDocRequired.has(entry.id) ? (
+                            <span title={t('no_doc_required_indicator_tooltip')}>
+                              <CircleSlash className="h-3.5 w-3.5 text-muted-foreground" />
+                            </span>
+                          ) : (
+                            <span title={t('missing_attachment_tooltip')}>
+                              <AlertTriangle className="h-3.5 w-3.5 text-warning-foreground" />
+                            </span>
+                          )
                         )
                       )}
                     </span>
@@ -545,6 +579,23 @@ export default function JournalEntryList({ periodId }: Props) {
                     onCountChange={(c) => handleAttachmentCountChange(entry.id, c)}
                   />
 
+                  {entry.status === 'posted' && NEEDS_ATTACHMENT.has(entry.source_type) && (
+                    <NoDocRequiredToggle
+                      entryId={entry.id}
+                      initialExempt={noDocRequired.has(entry.id)}
+                      initialReason={noDocRequired.get(entry.id) ?? null}
+                      canWrite={canWrite}
+                      onChange={(exempted, reason) => {
+                        setNoDocRequired((prev) => {
+                          const next = new Map(prev)
+                          if (exempted) next.set(entry.id, reason ?? null)
+                          else next.delete(entry.id)
+                          return next
+                        })
+                      }}
+                    />
+                  )}
+
                   <div className="mt-4 pt-3 border-t flex flex-col sm:flex-row gap-2">
                     {entry.status === 'draft' && (
                       <Button

components/bookkeeping/NoDocRequiredToggle.tsx

@@ -0,0 +1,164 @@
+'use client'
+
+import { useState } from 'react'
+import { useTranslations } from 'next-intl'
+import { Switch } from '@/components/ui/switch'
+import { Label } from '@/components/ui/label'
+import { Input } from '@/components/ui/input'
+import { Button } from '@/components/ui/button'
+import { Loader2, CircleSlash, Lock } from 'lucide-react'
+import { useToast } from '@/components/ui/use-toast'
+
+interface Props {
+  entryId: string
+  initialExempt: boolean
+  initialReason: string | null
+  canWrite: boolean
+  onChange: (exempted: boolean, reason: string | null) => void
+}
+
+/**
+ * Lets the bookkeeper mark a posted verifikation as not needing a separate
+ * underlag (bankavgift, ränta, intern överföring etc.). Toggling persists via
+ * /api/bookkeeping/journal-entries/[id]/no-document-required.
+ *
+ * The flag lives in journal_entry_no_doc_required (sidecar) so the underlying
+ * verifikation stays immutable per BFL.
+ */
+export default function NoDocRequiredToggle({
+  entryId,
+  initialExempt,
+  initialReason,
+  canWrite,
+  onChange,
+}: Props) {
+  const t = useTranslations('journal_list')
+  const { toast } = useToast()
+  const [exempt, setExempt] = useState(initialExempt)
+  const [reason, setReason] = useState(initialReason ?? '')
+  const [saving, setSaving] = useState(false)
+  const [editingReason, setEditingReason] = useState(false)
+
+  const persistExempt = async (
+    nextExempt: boolean,
+    nextReason: string | null,
+    previousReason: string,
+  ) => {
+    setSaving(true)
+    try {
+      const res = nextExempt
+        ? await fetch(`/api/bookkeeping/journal-entries/${entryId}/no-document-required`, {
+            method: 'POST',
+            headers: { 'Content-Type': 'application/json' },
+            body: JSON.stringify({ reason: nextReason ?? null }),
+          })
+        : await fetch(`/api/bookkeeping/journal-entries/${entryId}/no-document-required`, {
+            method: 'DELETE',
+          })
+
+      if (!res.ok) {
+        const body = await res.json().catch(() => ({}))
+        toast({
+          title: t('no_doc_required_save_failed'),
+          description: body.error,
+          variant: 'destructive',
+        })
+        // Roll back UI state on failure — both the toggle AND the reason so
+        // the rendered state matches the DB row we failed to mutate.
+        setExempt(!nextExempt)
+        setReason(previousReason)
+        return
+      }
+
+      onChange(nextExempt, nextExempt ? nextReason : null)
+    } catch {
+      toast({ title: t('no_doc_required_save_failed'), variant: 'destructive' })
+      setExempt(!nextExempt)
+      setReason(previousReason)
+    } finally {
+      setSaving(false)
+    }
+  }
+
+  const handleToggle = (checked: boolean) => {
+    const previousReason = reason
+    setExempt(checked)
+    if (!checked) {
+      setReason('')
+      setEditingReason(false)
+    }
+    persistExempt(checked, checked ? (reason.trim() || null) : null, previousReason)
+  }
+
+  const handleSaveReason = () => {
+    setEditingReason(false)
+    persistExempt(true, reason.trim() || null, reason)
+  }
+
+  return (
+    <div className="mt-4 pt-3 border-t">
+      <div className="flex items-center gap-2">
+        <Switch
+          id={`no-doc-${entryId}`}
+          checked={exempt}
+          onCheckedChange={handleToggle}
+          disabled={!canWrite || saving}
+        />
+        <Label
+          htmlFor={`no-doc-${entryId}`}
+          className="text-sm cursor-pointer flex items-center gap-1.5"
+        >
+          {!canWrite && <Lock className="h-3 w-3" />}
+          {saving && <Loader2 className="h-3 w-3 animate-spin" />}
+          {!saving && exempt && <CircleSlash className="h-3.5 w-3.5 text-muted-foreground" />}
+          {t('no_doc_required_toggle')}
+        </Label>
+      </div>
+
+      {exempt && (
+        <div className="mt-2 ml-10 space-y-1">
+          {editingReason ? (
+            <div className="flex items-center gap-2">
+              <Input
+                value={reason}
+                onChange={(e) => setReason(e.target.value)}
+                placeholder={t('no_doc_required_reason_placeholder')}
+                list={`no-doc-suggestions-${entryId}`}
+                maxLength={200}
+                className="h-8 text-xs flex-1 max-w-sm"
+                disabled={saving}
+                onKeyDown={(e) => {
+                  if (e.key === 'Enter') {
+                    e.preventDefault()
+                    handleSaveReason()
+                  }
+                }}
+              />
+              <datalist id={`no-doc-suggestions-${entryId}`}>
+                <option value={t('no_doc_required_suggestion_bank_fee')} />
+                <option value={t('no_doc_required_suggestion_interest')} />
+                <option value={t('no_doc_required_suggestion_internal_transfer')} />
+                <option value={t('no_doc_required_suggestion_tax_payment')} />
+                <option value={t('no_doc_required_suggestion_salary')} />
+              </datalist>
+              <Button size="sm" variant="outline" className="h-8" onClick={handleSaveReason} disabled={saving}>
+                {t('no_doc_required_save_reason')}
+              </Button>
+            </div>
+          ) : (
+            <button
+              type="button"
+              onClick={() => canWrite && setEditingReason(true)}
+              disabled={!canWrite}
+              className="text-xs text-muted-foreground hover:text-foreground transition-colors text-left"
+            >
+              {reason
+                ? `${t('no_doc_required_reason_label')}: ${reason}`
+                : t('no_doc_required_reason_add')}
+            </button>
+          )}
+        </div>
+      )}
+    </div>
+  )
+}

components/common/FiscalYearSelector.tsx

@@ -23,7 +23,12 @@ interface Props {
    * Current selection. `null` means "all years" — no filter applied.
    */
   value: string | null
-  onChange: (periodId: string | null) => void
+  /**
+   * Called with the selected period id (or null for "all years"). The second
+   * arg is the matching FiscalPeriod object so callers can read period_start
+   * / period_end without an extra fetch.
+   */
+  onChange: (periodId: string | null, period?: FiscalPeriod | null) => void
   /**
    * If true, include an "Alla räkenskapsår" option that clears the filter.
    * Pages that require a specific period (e.g. Reports) should pass false.
@@ -107,12 +112,12 @@ export function FiscalYearSelector({
       if (value === null && typeof window !== 'undefined') {
         const stored = window.localStorage.getItem(STORAGE_KEY_PREFIX + company.id)
         if (stored === ALL_YEARS_VALUE) {
-          if (includeAllOption) onChange(null)
-          else if (fetched.length > 0) onChange(fetched[0].id)
+          if (includeAllOption) onChange(null, null)
+          else if (fetched.length > 0) onChange(fetched[0].id, fetched[0])
         } else if (stored && fetched.some((p) => p.id === stored)) {
-          onChange(stored)
+          onChange(stored, fetched.find((p) => p.id === stored) ?? null)
         } else if (!includeAllOption && fetched.length > 0) {
-          onChange(fetched[0].id)
+          onChange(fetched[0].id, fetched[0])
         }
       }
 
@@ -134,7 +139,8 @@ export function FiscalYearSelector({
         nextPeriodId ?? ALL_YEARS_VALUE,
       )
     }
-    onChange(nextPeriodId)
+    const nextPeriod = nextPeriodId ? periods.find((p) => p.id === nextPeriodId) ?? null : null
+    onChange(nextPeriodId, nextPeriod)
   }
 
   const selectValue = value ?? (includeAllOption ? ALL_YEARS_VALUE : '')

components/common/ReportDateRange.tsx

@@ -0,0 +1,237 @@
+'use client'
+
+import { useCallback, useEffect, useMemo, useState } from 'react'
+import { useTranslations } from 'next-intl'
+import { useCompany } from '@/contexts/CompanyContext'
+import { Label } from '@/components/ui/label'
+import { Input } from '@/components/ui/input'
+import { cn } from '@/lib/utils'
+
+export type DateRangeValue = {
+  /** Inclusive lower bound. ISO YYYY-MM-DD. `undefined` = period start. */
+  fromDate?: string
+  /** Inclusive upper bound. ISO YYYY-MM-DD. `undefined` = period end. */
+  toDate?: string
+}
+
+type Preset = 'full_year' | 'ytd' | 'this_month' | 'last_month' | 'this_quarter' | 'custom'
+
+interface Props {
+  /** Selected fiscal period — bounds the range. */
+  periodStart: string
+  periodEnd: string
+  value: DateRangeValue
+  onChange: (next: DateRangeValue) => void
+  className?: string
+}
+
+const STORAGE_KEY_PREFIX = 'gnubok:report-range-preset:'
+
+const PRESETS: Preset[] = ['full_year', 'ytd', 'this_month', 'last_month', 'this_quarter', 'custom']
+
+function todayIso(): string {
+  // Local calendar date — using toISOString() returns UTC, which falls a day
+  // behind for Swedish users between midnight and 01:00/02:00 local time and
+  // would silently truncate "today" from YTD / this-month / this-quarter.
+  const d = new Date()
+  const y = d.getFullYear()
+  const m = String(d.getMonth() + 1).padStart(2, '0')
+  const day = String(d.getDate()).padStart(2, '0')
+  return `${y}-${m}-${day}`
+}
+
+function clampToPeriod(date: string, periodStart: string, periodEnd: string): string {
+  if (date < periodStart) return periodStart
+  if (date > periodEnd) return periodEnd
+  return date
+}
+
+/**
+ * Resolve a preset to a concrete range inside the fiscal period.
+ *
+ * Endpoints are always clamped to the period — e.g. "this month" outside the
+ * period collapses to a zero-width range at whichever boundary you're nearest.
+ * `full_year` returns `{}` so the API call omits the params entirely and the
+ * report falls back to its full-period default (preserves cache parity with
+ * the pre-feature behaviour).
+ */
+function resolvePreset(
+  preset: Preset,
+  periodStart: string,
+  periodEnd: string,
+  reference: string,
+): DateRangeValue {
+  if (preset === 'full_year') return {}
+  if (preset === 'custom') return {}
+
+  if (preset === 'ytd') {
+    const to = clampToPeriod(reference, periodStart, periodEnd)
+    return { fromDate: periodStart, toDate: to }
+  }
+
+  const ref = new Date(reference)
+  // Same UTC pitfall as todayIso(): Date.toISOString() returns UTC, so a
+  // local Date constructed via `new Date(y, m, d)` round-trips to the wrong
+  // calendar day in any timezone west of UTC. Use the local components.
+  const toLocalIso = (d: Date) =>
+    `${d.getFullYear()}-${String(d.getMonth() + 1).padStart(2, '0')}-${String(d.getDate()).padStart(2, '0')}`
+  if (preset === 'this_month') {
+    const y = ref.getFullYear()
+    const m = ref.getMonth()
+    const start = `${y}-${String(m + 1).padStart(2, '0')}-01`
+    const end = toLocalIso(new Date(y, m + 1, 0))
+    return {
+      fromDate: clampToPeriod(start, periodStart, periodEnd),
+      toDate: clampToPeriod(end, periodStart, periodEnd),
+    }
+  }
+  if (preset === 'last_month') {
+    const y = ref.getFullYear()
+    const m = ref.getMonth() - 1
+    const start = toLocalIso(new Date(y, m, 1))
+    const end = toLocalIso(new Date(y, m + 1, 0))
+    return {
+      fromDate: clampToPeriod(start, periodStart, periodEnd),
+      toDate: clampToPeriod(end, periodStart, periodEnd),
+    }
+  }
+  if (preset === 'this_quarter') {
+    const y = ref.getFullYear()
+    const q = Math.floor(ref.getMonth() / 3)
+    const start = `${y}-${String(q * 3 + 1).padStart(2, '0')}-01`
+    const end = toLocalIso(new Date(y, q * 3 + 3, 0))
+    return {
+      fromDate: clampToPeriod(start, periodStart, periodEnd),
+      toDate: clampToPeriod(end, periodStart, periodEnd),
+    }
+  }
+  return {}
+}
+
+/**
+ * Date-range picker for the resultat-/balansrapport family.
+ *
+ * Default = "Hittills i år" (YTD) which matches Fortnox/Visma. A "Hela året"
+ * preset clears the range entirely so the API falls back to full-period
+ * behaviour. Custom range is clamped to the fiscal period — cross-year
+ * ranges are out of scope.
+ */
+export function ReportDateRange({
+  periodStart,
+  periodEnd,
+  value,
+  onChange,
+  className,
+}: Props) {
+  const t = useTranslations('reports')
+  const { company } = useCompany()
+  const [preset, setPreset] = useState<Preset>('ytd')
+
+  // Restore last-used preset per company, then resolve it against the
+  // current fiscal period. The period selector lives upstream — when it
+  // changes, we re-resolve so the dates always sit inside the visible year.
+  useEffect(() => {
+    if (!company?.id || typeof window === 'undefined') return
+    const stored = window.localStorage.getItem(STORAGE_KEY_PREFIX + company.id) as Preset | null
+    const initial: Preset = stored && PRESETS.includes(stored) ? stored : 'ytd'
+    setPreset(initial)
+    if (initial !== 'custom') {
+      onChange(resolvePreset(initial, periodStart, periodEnd, todayIso()))
+    }
+  // eslint-disable-next-line react-hooks/exhaustive-deps
+  }, [company?.id, periodStart, periodEnd])
+
+  const handlePreset = useCallback(
+    (next: Preset) => {
+      setPreset(next)
+      if (company?.id && typeof window !== 'undefined') {
+        window.localStorage.setItem(STORAGE_KEY_PREFIX + company.id, next)
+      }
+      if (next === 'custom') {
+        // Seed the custom inputs with whatever is currently active so the
+        // user can nudge them rather than start from scratch.
+        if (!value.fromDate && !value.toDate) {
+          onChange({ fromDate: periodStart, toDate: clampToPeriod(todayIso(), periodStart, periodEnd) })
+        }
+        return
+      }
+      onChange(resolvePreset(next, periodStart, periodEnd, todayIso()))
+    },
+    [company?.id, onChange, periodEnd, periodStart, value.fromDate, value.toDate],
+  )
+
+  const handleFromChange = (raw: string) => {
+    const next = raw ? clampToPeriod(raw, periodStart, periodEnd) : undefined
+    onChange({ fromDate: next, toDate: value.toDate })
+  }
+  const handleToChange = (raw: string) => {
+    const next = raw ? clampToPeriod(raw, periodStart, periodEnd) : undefined
+    onChange({ fromDate: value.fromDate, toDate: next })
+  }
+
+  const presetLabels: Record<Preset, string> = useMemo(
+    () => ({
+      full_year: t('date_range_preset_full_year'),
+      ytd: t('date_range_preset_ytd'),
+      this_month: t('date_range_preset_this_month'),
+      last_month: t('date_range_preset_last_month'),
+      this_quarter: t('date_range_preset_this_quarter'),
+      custom: t('date_range_preset_custom'),
+    }),
+    [t],
+  )
+
+  return (
+    <div className={cn('flex flex-col gap-2', className)}>
+      <Label className="text-xs font-medium uppercase tracking-wider text-muted-foreground">
+        {t('date_range_label')}
+      </Label>
+      <div className="flex flex-wrap items-center gap-1.5">
+        {PRESETS.map((p) => {
+          const active = preset === p
+          return (
+            <button
+              key={p}
+              type="button"
+              onClick={() => handlePreset(p)}
+              className={cn(
+                'px-3 py-1.5 text-xs rounded-md border transition-colors duration-150',
+                active
+                  ? 'bg-secondary border-border text-foreground'
+                  : 'bg-transparent border-border text-muted-foreground hover:bg-secondary/60 hover:text-foreground',
+              )}
+            >
+              {presetLabels[p]}
+            </button>
+          )
+        })}
+      </div>
+      {preset === 'custom' && (
+        <div className="flex flex-wrap items-end gap-3 mt-1">
+          <div className="flex flex-col gap-1">
+            <Label className="text-xs text-muted-foreground">{t('date_range_from')}</Label>
+            <Input
+              type="date"
+              min={periodStart}
+              max={periodEnd}
+              value={value.fromDate ?? ''}
+              onChange={(e) => handleFromChange(e.target.value)}
+              className="w-[160px] tabular-nums"
+            />
+          </div>
+          <div className="flex flex-col gap-1">
+            <Label className="text-xs text-muted-foreground">{t('date_range_to')}</Label>
+            <Input
+              type="date"
+              min={periodStart}
+              max={periodEnd}
+              value={value.toDate ?? ''}
+              onChange={(e) => handleToChange(e.target.value)}
+              className="w-[160px] tabular-nums"
+            />
+          </div>
+        </div>
+      )}
+    </div>
+  )
+}

components/dashboard/DashboardNav.tsx

@@ -35,7 +35,6 @@ import { resolveIcon } from '@/lib/extensions/icon-resolver'
 import { SupportLink } from '@/components/ui/support-link'
 import CompanySwitcher from '@/components/dashboard/CompanySwitcher'
 import { useCompany } from '@/contexts/CompanyContext'
-import { clearRecaptIdentity } from '@/lib/recapt'
 import type { EntityType } from '@/types'
 
 void _ENABLED_EXTENSION_IDS
@@ -153,7 +152,6 @@ export default function DashboardNav({ companyName: _companyName, entityType, un
   }
 
   const handleLogout = async () => {
-    clearRecaptIdentity()
     await supabase.auth.signOut()
     router.push(isSandbox ? '/sandbox' : '/login')
   }

components/settings/PdfPrintSettings.tsx

@@ -2,7 +2,6 @@
 
 import { useTranslations } from 'next-intl'
 import { useState, useCallback } from 'react'
-import { Input } from '@/components/ui/input'
 import { Label } from '@/components/ui/label'
 import { Switch } from '@/components/ui/switch'
 import { Textarea } from '@/components/ui/textarea'
@@ -19,15 +18,6 @@ export function PdfPrintSettings({ settings, onUpdate }: PdfPrintSettingsProps)
   const { toast } = useToast()
   const [lateFeeText, setLateFeeText] = useState(settings.invoice_late_fee_text || '')
   const [creditTermsText, setCreditTermsText] = useState(settings.invoice_credit_terms_text || '')
-  const [reminderFeeAmount, setReminderFeeAmount] = useState(
-    String(settings.reminder_fee_amount ?? 60),
-  )
-  // Display override as a percentage (the DB stores a decimal). Empty = no override.
-  const [interestRatePercent, setInterestRatePercent] = useState(
-    settings.reminder_interest_rate_override != null
-      ? String(settings.reminder_interest_rate_override * 100)
-      : '',
-  )
 
   const saveToggle = useCallback(async (field: string, value: boolean) => {
     try {
@@ -71,62 +61,6 @@ export function PdfPrintSettings({ settings, onUpdate }: PdfPrintSettingsProps)
     }
   }, [onUpdate, toast, t])
 
-  const saveReminderFeeAmount = useCallback(async (raw: string) => {
-    const parsed = parseFloat(raw.replace(',', '.'))
-    if (Number.isNaN(parsed) || parsed < 0) {
-      toast({ title: 'Ogiltigt belopp', variant: 'destructive' })
-      return
-    }
-    // Lag 1981:739: maxgräns 60 kr för lagstadgad påminnelseavgift.
-    const clamped = Math.min(parsed, 60)
-    try {
-      const response = await fetch('/api/settings', {
-        method: 'PUT',
-        headers: { 'Content-Type': 'application/json' },
-        body: JSON.stringify({ reminder_fee_amount: clamped }),
-      })
-      if (!response.ok) throw new Error()
-      onUpdate({ reminder_fee_amount: clamped })
-      setReminderFeeAmount(String(clamped))
-    } catch {
-      toast({ title: t('toast_save_failed'), variant: 'destructive' })
-    }
-  }, [onUpdate, toast, t])
-
-  const saveInterestOverride = useCallback(async (raw: string) => {
-    if (raw.trim() === '') {
-      try {
-        const response = await fetch('/api/settings', {
-          method: 'PUT',
-          headers: { 'Content-Type': 'application/json' },
-          body: JSON.stringify({ reminder_interest_rate_override: null }),
-        })
-        if (!response.ok) throw new Error()
-        onUpdate({ reminder_interest_rate_override: null })
-      } catch {
-        toast({ title: t('toast_save_failed'), variant: 'destructive' })
-      }
-      return
-    }
-    const percent = parseFloat(raw.replace(',', '.'))
-    if (Number.isNaN(percent) || percent < 0 || percent >= 100) {
-      toast({ title: 'Ogiltig räntesats (0–99%)', variant: 'destructive' })
-      return
-    }
-    const decimal = Math.round((percent / 100) * 10_000) / 10_000
-    try {
-      const response = await fetch('/api/settings', {
-        method: 'PUT',
-        headers: { 'Content-Type': 'application/json' },
-        body: JSON.stringify({ reminder_interest_rate_override: decimal }),
-      })
-      if (!response.ok) throw new Error()
-      onUpdate({ reminder_interest_rate_override: decimal })
-    } catch {
-      toast({ title: t('toast_save_failed'), variant: 'destructive' })
-    }
-  }, [onUpdate, toast, t])
-
   return (
     <section className="space-y-6">
       <h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
@@ -270,80 +204,6 @@ export function PdfPrintSettings({ settings, onUpdate }: PdfPrintSettingsProps)
         </div>
       </div>
 
-      <div className="pt-6 space-y-4">
-        <h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
-          Automatisering
-        </h2>
-
-        <div className="flex items-center justify-between">
-          <div>
-            <Label>Skicka automatiska påminnelser</Label>
-            <p className="text-xs text-muted-foreground">
-              Skicka påminnelser till kunder för försenade fakturor enligt din inställning för påminnelseintervall.
-            </p>
-          </div>
-          <Switch
-            checked={settings.send_invoice_reminders ?? true}
-            onCheckedChange={(v) => saveToggle('send_invoice_reminders', v)}
-          />
-        </div>
-
-        <div className="flex items-center justify-between">
-          <div>
-            <Label>Aktivera påminnelseavgift</Label>
-            <p className="text-xs text-muted-foreground">
-              Debitera lagstadgad påminnelseavgift (Lag 1981:739, max 60 kr) på varje påminnelse.
-              Avgiften bokförs automatiskt (1510 / 3990) och adderas till kundens fordran.
-            </p>
-          </div>
-          <Switch
-            checked={settings.reminder_fee_enabled ?? true}
-            onCheckedChange={(v) => saveToggle('reminder_fee_enabled', v)}
-          />
-        </div>
-
-        {(settings.reminder_fee_enabled ?? true) && (
-          <div className="grid grid-cols-1 sm:grid-cols-2 gap-4 pl-0">
-            <div className="space-y-2">
-              <Label htmlFor="reminder_fee_amount">Påminnelseavgift (kr)</Label>
-              <Input
-                id="reminder_fee_amount"
-                type="number"
-                min={0}
-                max={60}
-                step={1}
-                value={reminderFeeAmount}
-                onChange={(e) => setReminderFeeAmount(e.target.value)}
-                onBlur={() => saveReminderFeeAmount(reminderFeeAmount)}
-              />
-              <p className="text-xs text-muted-foreground">
-                Standardvärde 60 kr. Maxgräns enligt Lag 1981:739.
-              </p>
-            </div>
-          </div>
-        )}
-
-        <div className="space-y-2">
-          <Label htmlFor="reminder_interest_rate_override">
-            Räntesats för dröjsmålsränta (% per år)
-          </Label>
-          <Input
-            id="reminder_interest_rate_override"
-            type="number"
-            min={0}
-            max={99}
-            step={0.1}
-            placeholder="Lämna tom för Räntelagen §6 (referensränta + 8 procentenheter)"
-            value={interestRatePercent}
-            onChange={(e) => setInterestRatePercent(e.target.value)}
-            onBlur={() => saveInterestOverride(interestRatePercent)}
-          />
-          <p className="text-xs text-muted-foreground">
-            Om tom används lagstadgad dröjsmålsränta (Räntelagen §6 = Riksbankens
-            referensränta + 8 procentenheter). Räntan visas i påminnelsen men bokförs inte.
-          </p>
-        </div>
-      </div>
     </section>
   )
 }

components/suppliers/SupplierInvoiceReviewContent.tsx

@@ -12,6 +12,9 @@ interface ReviewLineItem {
   amount: number
   account_number: string
   vat_rate: number
+  // When set, the user typed the deductible VAT explicitly (manual override).
+  // Used for bilförmån 50%, representation tak, FX-rundningar etc.
+  vat_amount?: number
 }
 
 interface SupplierInvoiceReviewContentProps {
@@ -80,20 +83,28 @@ function buildJournalPreview(
     })
   }
 
+  // Per-line effective VAT — manual override wins over computed amount × rate.
+  // The engine reads stored vat_amount; the preview must reflect the same.
+  const itemVat = (item: ReviewLineItem) =>
+    item.vat_amount != null
+      ? Math.round(item.vat_amount * 100) / 100
+      : Math.round(item.amount * item.vat_rate * 100) / 100
+
   if (reverseCharge) {
-    // Reverse charge: fiktiv moms per VAT rate (matches engine groupVatByRate logic)
+    // Reverse charge: fiktiv moms is always statutory base × rate, regardless
+    // of any manual override on the items themselves (matches engine).
     const isDomesticRC = supplierType === 'swedish_business'
     const inputAccount = isDomesticRC ? '2647' : '2645'
 
-    const vatByRate = new Map<number, number>()
+    const baseByRate = new Map<number, number>()
     for (const item of items) {
       if (item.vat_rate > 0) {
-        const current = vatByRate.get(item.vat_rate) || 0
-        vatByRate.set(item.vat_rate, current + toSek(item.amount))
+        const current = baseByRate.get(item.vat_rate) || 0
+        baseByRate.set(item.vat_rate, current + toSek(item.amount))
       }
     }
 
-    for (const [rate, netAmount] of vatByRate) {
+    for (const [rate, netAmount] of baseByRate) {
       const fiktivVat = Math.round(netAmount * rate * 100) / 100
       const outputAccount = getOutputVatAccount(rate)
       lines.push({
@@ -119,12 +130,23 @@ function buildJournalPreview(
     })
   } else {
     if (totalVat > 0) {
-      lines.push({
-        account_number: '2641',
-        description: 'Ingående moms',
-        debit: toSek(totalVat),
-        credit: 0,
-      })
+      // Sum per-rate using effective (manual-or-computed) VAT, so the preview
+      // matches what groupVatByRate will write to 2641 server-side.
+      const vatByRate = new Map<number, number>()
+      for (const item of items) {
+        const v = itemVat(item)
+        if (v > 0) {
+          vatByRate.set(item.vat_rate, (vatByRate.get(item.vat_rate) || 0) + v)
+        }
+      }
+      for (const [, vat] of vatByRate) {
+        lines.push({
+          account_number: '2641',
+          description: 'Ingående moms',
+          debit: toSek(vat),
+          credit: 0,
+        })
+      }
     }
     // Credit: 2440 at total incl. VAT
     lines.push({
@@ -226,7 +248,9 @@ export function SupplierInvoiceReviewContent({
           </thead>
           <tbody>
             {items.map((item, index) => {
-              const vatAmount = Math.round(item.amount * item.vat_rate * 100) / 100
+              const vatAmount = item.vat_amount != null
+                ? Math.round(item.vat_amount * 100) / 100
+                : Math.round(item.amount * item.vat_rate * 100) / 100
               return (
                 <tr key={index} className="border-b last:border-0">
                   <td className="py-2">
@@ -244,7 +268,9 @@ export function SupplierInvoiceReviewContent({
       </div>
       <div className="sm:hidden space-y-2">
         {items.map((item, index) => {
-          const vatAmount = Math.round(item.amount * item.vat_rate * 100) / 100
+          const vatAmount = item.vat_amount != null
+            ? Math.round(item.vat_amount * 100) / 100
+            : Math.round(item.amount * item.vat_rate * 100) / 100
           return (
             <div key={index} className="border rounded-lg p-3 text-sm space-y-1.5">
               <div className="flex items-center justify-between">

extensions/general/push-notifications/notification-scheduler.ts

@@ -255,10 +255,21 @@ export async function sendMissingUnderlagNotifications(
     (attachments || []).map((a) => a.journal_entry_id)
   )
 
+  // Entries the user has explicitly flagged as "no underlag required" (bank
+  // fees, interest, internal transfers, salary, tax payments). Treated as
+  // satisfied so we don't nag the user about them.
+  const { data: exempted } = await supabase
+    .from('journal_entry_no_doc_required')
+    .select('journal_entry_id')
+
+  const exemptedEntries = new Set(
+    (exempted || []).map((e) => e.journal_entry_id)
+  )
+
   // Group missing counts by user
   const userMissingCounts = new Map<string, number>()
   for (const entry of entries) {
-    if (!entriesWithDocs.has(entry.id)) {
+    if (!entriesWithDocs.has(entry.id) && !exemptedEntries.has(entry.id)) {
       userMissingCounts.set(
         entry.user_id,
         (userMissingCounts.get(entry.user_id) || 0) + 1

lib/api/__tests__/schemas.test.ts

@@ -682,6 +682,57 @@ describe('CreateSupplierInvoiceItemSchema', () => {
       expect(result.success).toBe(true)
     }
   })
+
+  it('accepts vat_amount up to line_total * vat_rate', () => {
+    const result = CreateSupplierInvoiceItemSchema.safeParse(
+      validSupplierInvoiceItem({ amount: 5000, vat_rate: 0.25, vat_amount: 1250 })
+    )
+    expect(result.success).toBe(true)
+  })
+
+  it('accepts partial-deduction vat_amount (bilförmån 50%)', () => {
+    const result = CreateSupplierInvoiceItemSchema.safeParse(
+      validSupplierInvoiceItem({ amount: 5000, vat_rate: 0.25, vat_amount: 625 })
+    )
+    expect(result.success).toBe(true)
+  })
+
+  it('rejects vat_amount above line_total * vat_rate', () => {
+    const result = CreateSupplierInvoiceItemSchema.safeParse(
+      validSupplierInvoiceItem({ amount: 5000, vat_rate: 0.25, vat_amount: 2000 })
+    )
+    expect(result.success).toBe(false)
+  })
+
+  it('accepts vat_amount with 1-öre rounding tolerance', () => {
+    const result = CreateSupplierInvoiceItemSchema.safeParse(
+      validSupplierInvoiceItem({ amount: 100.04, vat_rate: 0.25, vat_amount: 25.02 })
+    )
+    expect(result.success).toBe(true)
+  })
+
+  it('works with quantity * unit_price line total', () => {
+    const overByABit = CreateSupplierInvoiceItemSchema.safeParse(
+      validSupplierInvoiceItem({
+        amount: undefined,
+        quantity: 4,
+        unit_price: 100,
+        vat_rate: 0.25,
+        vat_amount: 200,
+      })
+    )
+    expect(overByABit.success).toBe(false)
+    const exact = CreateSupplierInvoiceItemSchema.safeParse(
+      validSupplierInvoiceItem({
+        amount: undefined,
+        quantity: 4,
+        unit_price: 100,
+        vat_rate: 0.25,
+        vat_amount: 100,
+      })
+    )
+    expect(exact.success).toBe(true)
+  })
 })
 
 describe('MarkSupplierInvoicePaidSchema', () => {

lib/api/schemas.ts

@@ -349,11 +349,33 @@ export const CreateSupplierInvoiceItemSchema = z.object({
   amount: z.number().optional(),
   account_number: accountNumber,
   vat_rate: z.number().min(0).max(100).optional(),
+  // Manual VAT override. When provided, the engine books this exact amount to
+  // 2641/2645 instead of recomputing line_total × vat_rate. Use for partial-
+  // deductible cases (bilförmån 50%, representation 300 kr-tak), foreign-
+  // currency rounding, or POS receipts where supplier-side rounding makes the
+  // VAT off by öre.
+  vat_amount: z.number().min(0).optional(),
   vat_code: z.string().optional(),
   quantity: z.number().optional(),
   unit: z.string().optional(),
   unit_price: z.number().optional(),
-})
+}).refine(
+  (item) => {
+    if (item.vat_amount == null) return true
+    const lineTotal = item.amount != null
+      ? item.amount
+      : (item.quantity ?? 1) * (item.unit_price ?? 0)
+    const vatRate = item.vat_rate ?? 0.25
+    const maxVat = Math.round(lineTotal * vatRate * 100) / 100
+    // 1-öre tolerance covers POS rounding; anything beyond is an upstream bug
+    // or a client trying to inflate 2641 debit beyond the statutory ceiling.
+    return item.vat_amount <= maxVat + 0.01
+  },
+  {
+    message: 'vat_amount cannot exceed line_total × vat_rate',
+    path: ['vat_amount'],
+  },
+)
 
 export const CreateSupplierInvoiceSchema = z.object({
   supplier_id: uuid,

lib/bookkeeping/__tests__/supplier-invoice-entries.test.ts

@@ -87,6 +87,13 @@ const {
 } = await import('../supplier-invoice-entries')
 
 function makeItem(overrides: Partial<SupplierInvoiceItem> = {}): SupplierInvoiceItem {
+  // Mirror the API: vat_amount derives from line_total × vat_rate unless the
+  // test overrides it explicitly (manual-override cases). This keeps multi-
+  // item and mixed-rate fixtures self-consistent with the engine, which now
+  // reads stored vat_amount directly rather than recomputing from line_total.
+  const lineTotal = overrides.line_total ?? 8000
+  const vatRate = overrides.vat_rate ?? 0.25
+  const vatAmount = overrides.vat_amount ?? Math.round(lineTotal * vatRate * 100) / 100
   return {
     id: 'si-item-1',
     supplier_invoice_id: 'si-1',
@@ -94,12 +101,12 @@ function makeItem(overrides: Partial<SupplierInvoiceItem> = {}): SupplierInvoice
     description: 'Consulting services',
     quantity: 1,
     unit: 'st',
-    unit_price: 8000,
-    line_total: 8000,
+    unit_price: lineTotal,
+    line_total: lineTotal,
     account_number: '6200',
     vat_code: null,
-    vat_rate: 0.25,
-    vat_amount: 2000,
+    vat_rate: vatRate,
+    vat_amount: vatAmount,
     created_at: '2024-06-01T00:00:00Z',
     ...overrides,
   }
@@ -170,6 +177,128 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
     assertBalanced(input)
   })
 
+  it('books manual VAT override (bilförmån 50%) instead of recomputing from rate', async () => {
+    // Personbilsleasing: leverantören fakturerar 25% moms (2 500 kr), men
+    // endast 50% (1 250 kr) är avdragsgill enligt ML 8 kap 16§. Användaren
+    // anger 1 250 kr manuellt. Det resterande beloppet förblir på
+    // kostnadskontot (10 000 + 1 250 ej avdragsgill moms = 11 250 brutto-
+    // kostnad om användaren även justerar line_total; här testar vi enbart
+    // att momsöverskridningen genererar rätt 2641-belopp).
+    const invoice = makeSupplierInvoice({
+      subtotal: 10000,
+      vat_amount: 1250,
+      total: 11250,
+    })
+    const items = [
+      makeItem({
+        line_total: 10000,
+        account_number: '5615', // Leasing av personbilar
+        vat_rate: 0.25,
+        vat_amount: 1250, // manual override (50% av 2 500)
+      }),
+    ]
+
+    await createSupplierInvoiceRegistrationEntry(
+      null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+
+    const debit5615 = findByAccount(input.lines, '5615')
+    expect(debit5615[0].debit_amount).toBe(10000)
+
+    const debit2641 = findByAccount(input.lines, '2641')
+    expect(debit2641).toHaveLength(1)
+    // Avgörande: 1 250 (manual) — INTE 2 500 (10 000 × 0.25).
+    expect(debit2641[0].debit_amount).toBe(1250)
+
+    const credit2440 = findByAccount(input.lines, '2440')
+    expect(credit2440[0].credit_amount).toBe(11250)
+
+    assertBalanced(input)
+  })
+
+  it('recomputes 2641 from line_total × rate when stored vat_amount is 0 (legacy/import path)', async () => {
+    // Schema default is vat_amount=0; SIE imports and demo seeders sometimes
+    // leave it that way. Silently posting 0 to 2641 would understate ruta 48
+    // in the momsdeklaration. The engine recovers by recomputing from the
+    // base when the stored amount is missing.
+    const invoice = makeSupplierInvoice({
+      subtotal: 10000,
+      vat_amount: 2500,
+      total: 12500,
+    })
+    const items = [
+      makeItem({ line_total: 10000, account_number: '5410', vat_rate: 0.25, vat_amount: 0 }),
+    ]
+
+    await createSupplierInvoiceRegistrationEntry(
+      null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+    const debit2641 = findByAccount(input.lines, '2641')
+    expect(debit2641).toHaveLength(1)
+    expect(debit2641[0].debit_amount).toBe(2500)
+    assertBalanced(input)
+  })
+
+  it('aggregates manual VAT overrides per rate group on mixed-rate invoice', async () => {
+    // Restaurangkvitto med två olika momsöverskridningar pga representation-
+    // tak och egen avrundning. 25%-raden får manuell 100 kr, 12%-raden får
+    // manuell 50 kr.
+    const invoice = makeSupplierInvoice({
+      subtotal: 1000,
+      vat_amount: 150,
+      total: 1150,
+    })
+    const items = [
+      makeItem({ id: 'item-1', line_total: 400, account_number: '6071', vat_rate: 0.25, vat_amount: 100 }),
+      makeItem({ id: 'item-2', line_total: 600, account_number: '6071', vat_rate: 0.12, vat_amount: 50 }),
+    ]
+
+    await createSupplierInvoiceRegistrationEntry(
+      null as never, 'company-1', 'user-1', invoice, items, 'swedish_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+    const vat2641 = findByAccount(input.lines, '2641')
+    expect(vat2641).toHaveLength(2)
+    expect(vat2641.find((l) => l.line_description?.includes('25%'))?.debit_amount).toBe(100)
+    expect(vat2641.find((l) => l.line_description?.includes('12%'))?.debit_amount).toBe(50)
+
+    assertBalanced(input)
+  })
+
+  it('reverse charge ignores manual vat_amount and uses statutory base × rate', async () => {
+    // RC: fiktiv moms beräknas alltid på basbeloppet med lagstadgad sats —
+    // ett manuellt vat_amount på posten är meningslöst (köparen redovisar
+    // själv) och får inte påverka 2645/2614.
+    const invoice = makeSupplierInvoice({
+      subtotal: 10000,
+      vat_amount: 0,
+      total: 10000,
+      reverse_charge: true,
+    })
+    const items = [
+      makeItem({
+        line_total: 10000,
+        account_number: '6540',
+        vat_rate: 0.25,
+        vat_amount: 999, // ska ignoreras
+      }),
+    ]
+
+    await createSupplierInvoiceRegistrationEntry(
+      null as never, 'company-1', 'user-1', invoice, items, 'eu_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+    expect(findByAccount(input.lines, '2645')[0].debit_amount).toBe(2500)
+    expect(findByAccount(input.lines, '2614')[0].credit_amount).toBe(2500)
+    assertBalanced(input)
+  })
+
   it('creates domestic entry with zero VAT (no 2641 line)', async () => {
     const invoice = makeSupplierInvoice({
       subtotal: 5000,

lib/bookkeeping/errors.ts

@@ -15,6 +15,7 @@ export const ENTRY_ALREADY_REVERSED = 'ENTRY_ALREADY_REVERSED' as const
 export const CURRENCY_REVALUATION_ALREADY_EXISTS = 'CURRENCY_REVALUATION_ALREADY_EXISTS' as const
 export const INVALID_MAPPING_RESULT = 'INVALID_MAPPING_RESULT' as const
 export const BOOKKEEPING_DATABASE_ERROR = 'BOOKKEEPING_DATABASE_ERROR' as const
+export const MEANINGLESS_CORRECTION = 'MEANINGLESS_CORRECTION' as const
 
 // ============================================================================
 // AccountsNotInChartError — kept for back-compat (many existing call sites)
@@ -138,6 +139,20 @@ export class CurrencyRevaluationAlreadyExistsError extends Error {
   }
 }
 
+export type MeaninglessCorrectionReason = 'net_zero_per_account' | 'identical_to_original'
+
+export class MeaninglessCorrectionError extends Error {
+  readonly code = MEANINGLESS_CORRECTION
+  constructor(public readonly reason: MeaninglessCorrectionReason) {
+    super(
+      reason === 'net_zero_per_account'
+        ? 'Correction lines net to zero on every account — no economic event represented (BFL 5 kap. 5 §).'
+        : 'Correction lines are identical to the original entry — nothing to correct.'
+    )
+    this.name = 'MeaninglessCorrectionError'
+  }
+}
+
 export class InvalidMappingResultError extends Error {
   readonly code = INVALID_MAPPING_RESULT
   constructor(
@@ -206,7 +221,8 @@ export function isBookkeepingError(err: unknown): boolean {
     err instanceof EntryAlreadyReversedError ||
     err instanceof CurrencyRevaluationAlreadyExistsError ||
     err instanceof InvalidMappingResultError ||
-    err instanceof BookkeepingDatabaseError
+    err instanceof BookkeepingDatabaseError ||
+    err instanceof MeaninglessCorrectionError
   )
 }
 
@@ -356,6 +372,19 @@ export function bookkeepingErrorResponse(err: unknown): NextResponse | null {
     )
   }
 
+  if (err instanceof MeaninglessCorrectionError) {
+    return NextResponse.json(
+      {
+        error: {
+          code: err.code,
+          message: err.message,
+          details: { reason: err.reason },
+        },
+      },
+      { status: 400 }
+    )
+  }
+
   if (err instanceof BookkeepingDatabaseError) {
     return NextResponse.json(
       {

lib/bookkeeping/supplier-invoice-entries.ts

@@ -125,12 +125,16 @@ export async function createSupplierInvoiceRegistrationEntry(
     // went to NON-basis accounts. Mixed invoices (4535 + 6540 at 25%) used to
     // skip basis lines entirely under a per-invoice flag, leaving ruta 30
     // larger than ruta 21 by the 6540 portion — the exact FK004 pattern.
-    const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
+    //
+    // Drive iteration off the basis (line_total per rate), not stored
+    // vat_amount — fiktiv moms is always statutory base × rate. This keeps
+    // RC immune to per-line manual VAT overrides (which only make sense for
+    // domestic deductible-VAT adjustments).
+    const baseByRate = groupBaseByRate(items, invoice.currency, invoice.exchange_rate)
     const nonBasisBaseByRate = groupNonBasisBaseByRate(items, invoice.currency, invoice.exchange_rate)
     const rcSupplierType = supplierType as 'eu_business' | 'non_eu_business' | 'swedish_business'
-    for (const [rate, amount] of vatByRate) {
-      if (rate > 0 && amount > 0) {
-        const baseAmount = amount / rate
+    for (const [rate, baseAmount] of baseByRate) {
+      if (rate > 0 && baseAmount > 0) {
         const rcLines = generateReverseChargeLines(baseAmount, rate, isDomesticRC)
         lines.push(...rcLines)
         const nonBasisBase = nonBasisBaseByRate.get(rate) || 0
@@ -335,12 +339,13 @@ export async function createSupplierInvoiceCashEntry(
     // but ruta 20-24 stay at 0, which Skatteverket rejects with felkod
     // FK004 ("silent netting prohibited"; ML 13 kap kräver båda sidor).
     // Per-rate bucketing: see registration entry above for the FK004 rationale.
-    const vatByRate = groupVatByRate(items, invoice.currency, invoice.exchange_rate)
+    // Drive iteration off the basis (line_total per rate) — fiktiv moms is
+    // always statutory base × rate; manual vat_amount overrides don't apply.
+    const baseByRate = groupBaseByRate(items, invoice.currency, invoice.exchange_rate)
     const nonBasisBaseByRate = groupNonBasisBaseByRate(items, invoice.currency, invoice.exchange_rate)
     const rcSupplierType = supplierType as 'eu_business' | 'non_eu_business' | 'swedish_business'
-    for (const [rate, amount] of vatByRate) {
-      if (rate > 0 && amount > 0) {
-        const baseAmount = amount / rate
+    for (const [rate, baseAmount] of baseByRate) {
+      if (rate > 0 && baseAmount > 0) {
         const rcLines = generateReverseChargeLines(baseAmount, rate, isDomesticRC)
         lines.push(...rcLines)
         const nonBasisBase = nonBasisBaseByRate.get(rate) || 0
@@ -523,16 +528,18 @@ export async function createSupplierCreditNoteEntry(
   if (isReverseCharge) {
     // Reverse the fiktiv moms per rate group (swap debit/credit from registration)
     // Input VAT account: 2647 for domestic RC, 2645 for EU/non-EU
+    // Drive iteration off the basis — fiktiv moms is always statutory base × rate.
     const inputAccount = isDomesticRC ? '2647' : '2645'
-    const vatByRate = groupVatByRate(items, creditNote.currency, creditNote.exchange_rate, true)
+    const baseByRate = groupBaseByRate(items, creditNote.currency, creditNote.exchange_rate, true)
     const nonBasisBaseByRate = groupNonBasisBaseByRate(items, creditNote.currency, creditNote.exchange_rate, true)
     const rcSupplierType = supplierType as 'eu_business' | 'non_eu_business' | 'swedish_business'
     // Only reverse basbeloppsraderna for the portion the registration would
     // have emitted them — namely the non-basis-account base per rate. Items
     // booked directly to 44xx/45xx had no parallel basis lines in registration
     // and so are reversed only via the expense credit line above.
-    for (const [rate, amount] of vatByRate) {
-      if (rate > 0 && amount > 0) {
+    for (const [rate, baseAmount] of baseByRate) {
+      if (rate > 0 && baseAmount > 0) {
+        const fiktivVat = Math.round(baseAmount * rate * 100) / 100
         // Determine the output account for this rate
         let outputAccount: string
         switch (rate) {
@@ -543,12 +550,12 @@ export async function createSupplierCreditNoteEntry(
         creditLines.push({
           account_number: inputAccount,
           debit_amount: 0,
-          credit_amount: amount,
+          credit_amount: fiktivVat,
           line_description: `Omvänd fiktiv ingående moms ${Math.round(rate * 100)}% ${desc}`,
         })
         lines.push({
           account_number: outputAccount,
-          debit_amount: amount,
+          debit_amount: fiktivVat,
           credit_amount: 0,
           line_description: `Omvänd fiktiv utgående moms ${Math.round(rate * 100)}% ${desc}`,
         })
@@ -613,8 +620,21 @@ export async function createSupplierCreditNoteEntry(
 }
 
 /**
- * Group items by VAT rate and sum the VAT amount per rate.
- * Returns a Map<rate, totalVatAmount> for generating per-rate journal lines.
+ * Group items by VAT rate and sum the stored VAT amount per rate.
+ * Returns a Map<rate, totalVatAmount> in SEK for per-rate 2641 journal lines.
+ *
+ * Reads `item.vat_amount` directly — set by the API from the line's manual
+ * override when present, else computed line_total × rate. This is the path
+ * for partial-deductible cases (bilförmån 50%, representation 300 kr-tak),
+ * foreign-currency rounding, and supplier POS rounding.
+ *
+ * Fallback to line_total × rate when vat_amount is null/0 but rate > 0 —
+ * legacy import paths (SIE, CSV, demo seed) sometimes leave vat_amount at
+ * the column DEFAULT of 0. Silently dropping input VAT to 2641 would
+ * understate ruta 48 in the momsdeklaration.
+ *
+ * Reverse-charge fiktiv moms doesn't use this — see groupBaseByRate, which
+ * derives the basis directly so fiktiv VAT is always base × statutory rate.
  */
 function groupVatByRate(
   items: SupplierInvoiceItem[],
@@ -625,14 +645,39 @@ function groupVatByRate(
   const vatByRate = new Map<number, number>()
   for (const item of items) {
     const rate = item.vat_rate ?? 0.25
-    let itemSek = resolveSekAmount(item.line_total, null, currency, exchangeRate)
-    if (useAbsoluteValues) itemSek = Math.abs(itemSek)
-    const itemVat = Math.round(itemSek * rate * 100) / 100
-    vatByRate.set(rate, (vatByRate.get(rate) || 0) + itemVat)
+    const storedVat = item.vat_amount ?? 0
+    const computedVat = rate > 0
+      ? Math.round((item.line_total ?? 0) * rate * 100) / 100
+      : 0
+    const sourceVat = storedVat > 0 ? storedVat : computedVat
+    let vatSek = resolveSekAmount(sourceVat, null, currency, exchangeRate)
+    if (useAbsoluteValues) vatSek = Math.abs(vatSek)
+    vatByRate.set(rate, (vatByRate.get(rate) || 0) + vatSek)
   }
   return vatByRate
 }
 
+/**
+ * Group items by VAT rate and sum the base (line_total) per rate.
+ * Used by reverse-charge paths to compute fiktiv moms from the basis,
+ * decoupled from any manual VAT override on the items themselves.
+ */
+function groupBaseByRate(
+  items: SupplierInvoiceItem[],
+  currency: string,
+  exchangeRate: number | null,
+  useAbsoluteValues = false
+): Map<number, number> {
+  const baseByRate = new Map<number, number>()
+  for (const item of items) {
+    const rate = item.vat_rate ?? 0.25
+    let baseSek = resolveSekAmount(item.line_total, null, currency, exchangeRate)
+    if (useAbsoluteValues) baseSek = Math.abs(baseSek)
+    baseByRate.set(rate, (baseByRate.get(rate) || 0) + baseSek)
+  }
+  return baseByRate
+}
+
 /**
  * Sum, per VAT rate, the base (line_total in SEK) of items booked to
  * non-basis expense accounts. Items already booked to a 44xx/45xx basis

lib/core/bookkeeping/__tests__/storno-service.test.ts

@@ -1,7 +1,7 @@
 import { describe, it, expect, vi, beforeEach } from 'vitest'
 import { eventBus } from '@/lib/events/bus'
 import { makeJournalEntry, makeJournalEntryLine } from '@/tests/helpers'
-import { BookkeepingDatabaseError } from '@/lib/bookkeeping/errors'
+import { BookkeepingDatabaseError, MeaninglessCorrectionError } from '@/lib/bookkeeping/errors'
 
 // ============================================================
 // Mock — separate client (no .then) from query builder (thenable)
@@ -212,6 +212,70 @@ describe('correctEntry', () => {
     expect(journalEntryInserts[1]).toMatchObject({ source_type: 'correction', entry_date: '2024-06-15' })
   })
 
+  it('rejects rättelse where every account nets to zero (1930 → 1930)', async () => {
+    const supabase = makeClient()
+    const noOpLines = [
+      { account_number: '1930', debit_amount: 100, credit_amount: 0 },
+      { account_number: '1930', debit_amount: 0, credit_amount: 100 },
+    ]
+    await expect(
+      correctEntry(supabase as never, 'company-1', 'user-1', 'orig-1', noOpLines)
+    ).rejects.toBeInstanceOf(MeaninglessCorrectionError)
+
+    // Guard runs before any DB call — original must not be fetched.
+    expect(supabase.from).not.toHaveBeenCalled()
+  })
+
+  it('rejects rättelse where multiple accounts each net to zero', async () => {
+    const supabase = makeClient()
+    const noOpLines = [
+      { account_number: '1930', debit_amount: 100, credit_amount: 0 },
+      { account_number: '1930', debit_amount: 0, credit_amount: 100 },
+      { account_number: '5410', debit_amount: 50, credit_amount: 0 },
+      { account_number: '5410', debit_amount: 0, credit_amount: 50 },
+    ]
+    await expect(
+      correctEntry(supabase as never, 'company-1', 'user-1', 'orig-1', noOpLines)
+    ).rejects.toMatchObject({
+      code: 'MEANINGLESS_CORRECTION',
+      reason: 'net_zero_per_account',
+    })
+  })
+
+  it('rejects rättelse identical to the original entry', async () => {
+    const supabase = makeClient()
+    // Only the fetch-original result is needed — guard runs right after.
+    results = [{ data: originalEntry, error: null }]
+
+    const identicalLines = [
+      { account_number: '5410', debit_amount: 1000, credit_amount: 0 },
+      { account_number: '1930', debit_amount: 0, credit_amount: 1000 },
+    ]
+
+    await expect(
+      correctEntry(supabase as never, 'company-1', 'user-1', 'orig-1', identicalLines)
+    ).rejects.toMatchObject({
+      code: 'MEANINGLESS_CORRECTION',
+      reason: 'identical_to_original',
+    })
+  })
+
+  it('allows rättelse that shifts amounts between different accounts', async () => {
+    setupResults()
+    const supabase = makeClient()
+    // correctedLines moves expense from 5410 → 5420 — net effect per account
+    // is non-zero (5420 +1200, 5410 0 since absent, 1930 -1200), and the lines
+    // differ from the original, so both guards must pass.
+    const result = await correctEntry(
+      supabase as never,
+      'company-1',
+      'user-1',
+      'orig-1',
+      correctedLines
+    )
+    expect(result.corrected).toBeDefined()
+  })
+
   it('emits journal_entry.corrected event', async () => {
     setupResults()
 

lib/core/bookkeeping/storno-service.ts

@@ -13,8 +13,51 @@ import {
   EntryAlreadyReversedError,
   JournalEntryNotBalancedError,
   JournalEntryNotFoundError,
+  MeaninglessCorrectionError,
 } from '@/lib/bookkeeping/errors'
 
+/**
+ * Round to 2dp using cents-integer math to avoid 0.1+0.2 drift.
+ */
+function round2(n: number): number {
+  return Math.round(n * 100) / 100
+}
+
+/**
+ * True when every account's (debit − credit) sum across the proposed lines is
+ * zero. Such a rättelse describes no real affärshändelse and would erase the
+ * original posting without representing anything in its place — disallowed by
+ * BFL 5 kap. 5 § / BFNAR 2013:2.
+ */
+function netsToZeroPerAccount(lines: CreateJournalEntryLineInput[]): boolean {
+  const nets = new Map<string, number>()
+  for (const line of lines) {
+    const delta = round2(line.debit_amount || 0) - round2(line.credit_amount || 0)
+    nets.set(line.account_number, (nets.get(line.account_number) || 0) + delta)
+  }
+  return Array.from(nets.values()).every((n) => Math.abs(n) < 0.005)
+}
+
+/**
+ * True when proposed lines are the same multiset as the original lines
+ * (account_number + debit + credit). A rättelse must actually change something.
+ */
+function isIdenticalToOriginal(
+  proposed: CreateJournalEntryLineInput[],
+  original: JournalEntryLine[]
+): boolean {
+  if (proposed.length !== original.length) return false
+  const key = (acc: string, d: number, c: number) =>
+    `${acc}|${round2(d).toFixed(2)}|${round2(c).toFixed(2)}`
+  const proposedKeys = proposed
+    .map((l) => key(l.account_number, l.debit_amount || 0, l.credit_amount || 0))
+    .sort()
+  const originalKeys = original
+    .map((l) => key(l.account_number, Number(l.debit_amount) || 0, Number(l.credit_amount) || 0))
+    .sort()
+  return proposedKeys.every((k, i) => k === originalKeys[i])
+}
+
 /**
  * Storno Service - 3-step correction flow per Bokföringslagen
  *
@@ -65,6 +108,13 @@ export async function correctEntry(
     throw new JournalEntryNotBalancedError(balance.totalDebit, balance.totalCredit, 'correction')
   }
 
+  // Reject a rättelse with no economic effect (e.g. 1930 debit 100 / 1930
+  // credit 100). Such an entry would erase the original posting without
+  // representing any affärshändelse — disallowed by BFL 5 kap. 5 §.
+  if (netsToZeroPerAccount(correctedLines)) {
+    throw new MeaninglessCorrectionError('net_zero_per_account')
+  }
+
   // Fetch original entry with lines
   const { data: original, error: fetchError } = await supabase
     .from('journal_entries')
@@ -83,6 +133,12 @@ export async function correctEntry(
 
   const originalLines = (original.lines as JournalEntryLine[]) || []
 
+  // Reject when the proposed lines are identical to the original entry —
+  // a rättelse must actually change something.
+  if (isIdenticalToOriginal(correctedLines, originalLines)) {
+    throw new MeaninglessCorrectionError('identical_to_original')
+  }
+
   // ===== Step 1: Create storno (reversal) entry =====
   const reversalVoucherNumber = await getNextVoucherNumber(
     supabase,

lib/errors/get-error-message.ts

@@ -324,6 +324,14 @@ export function getErrorMessage(
         return 'Kontering saknas för transaktionen. Kontrollera bokföringsreglerna.'
       }
 
+      if (structured.code === 'MEANINGLESS_CORRECTION') {
+        const details = structured.details as { reason?: string } | undefined
+        if (details?.reason === 'identical_to_original') {
+          return 'Rättelsen är identisk med originalverifikationen — inget har ändrats.'
+        }
+        return 'Rättelsen saknar ekonomisk innebörd: varje konto netto till noll. En rättelse måste beskriva en faktisk affärshändelse (BFL 5 kap. 5 §).'
+      }
+
       if (structured.code === 'BOOKKEEPING_DATABASE_ERROR') {
         // A DB-layer error may carry a user-relevant cause (e.g. period lock
         // trigger). Try the known-pattern map before falling back to the

lib/invoices/__tests__/vat-rules.test.ts

@@ -67,27 +67,14 @@ describe('getAvailableVatRates', () => {
     expect(rates).toHaveLength(4)
   })
 
-  it('collapses to 0%/exempt for non-registered sellers regardless of customer type', () => {
-    // ML 1 kap. 1§ — only a skattskyldig may charge output VAT. The picker
-    // must never offer non-zero rates when vat_registered=false; the API
-    // route (route.ts) and preview-pdf route enforce the same gate so a
-    // client bypassing the UI also gets rejected.
-    for (const customerType of ['individual', 'swedish_business', 'eu_business', 'non_eu_business'] as const) {
-      const rates = getAvailableVatRates(customerType, false, false)
-      expect(rates).toHaveLength(1)
-      expect(rates[0]).toEqual({
-        rate: 0,
-        label: '0% (ej momsregistrerad)',
-        treatment: 'exempt',
-      })
-    }
-  })
-
-  it('defaults vatRegistered to true (legitimate VAT path)', () => {
-    // Explicit default-arg pin so a future signature change doesn't silently
-    // flip the default and strip VAT from invoices for registered sellers.
-    const rates = getAvailableVatRates('swedish_business', false)
+  it('does not gate on seller VAT-registration status', () => {
+    // ML 16 kap. 23 § (faktureringsmoms): the picker offers the full
+    // customer-type-based rate set regardless of whether the seller is
+    // momsregistrerad. The invoice form surfaces a warning at submit time
+    // when a non-registered seller picks a non-zero rate.
+    const rates = getAvailableVatRates('swedish_business')
     expect(rates).toHaveLength(4)
+    expect(rates.map((r) => r.rate)).toEqual([25, 12, 6, 0])
   })
 })
 
@@ -179,23 +166,11 @@ describe('getVatRules', () => {
     })
   })
 
-  it('short-circuits to exempt / rate 0 / empty momsRuta for non-registered sellers', () => {
-    // ML 1 kap. 1§ — non-skattskyldig cannot charge output VAT. momsRuta is
-    // intentionally empty so a downstream momsdeklaration generator never
-    // mis-files a non-registered seller's revenue into ruta 05.
-    for (const customerType of ['individual', 'swedish_business', 'eu_business', 'non_eu_business'] as const) {
-      const rules = getVatRules(customerType, false, false)
-      expect(rules).toEqual({
-        treatment: 'exempt',
-        rate: 0,
-        momsRuta: '',
-      })
-    }
-  })
-
-  it('defaults vatRegistered to true (legitimate VAT path)', () => {
-    // Explicit default-arg pin (see corresponding getAvailableVatRates test).
-    const rules = getVatRules('swedish_business', false)
+  it('does not gate on seller VAT-registration status', () => {
+    // ML 16 kap. 23 § (faktureringsmoms): a non-registered seller who states
+    // VAT still owes it. The rule output reflects the customer-type rate so
+    // the booking is consistent with what the buyer sees on the invoice.
+    const rules = getVatRules('swedish_business')
     expect(rules.rate).toBe(25)
     expect(rules.treatment).toBe('standard_25')
     expect(rules.momsRuta).toBe('05')

lib/invoices/pdf-template.tsx

@@ -868,12 +868,12 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
                   </View>
                 ))
             ) : (
-              // Suppress the "Moms 0%" row entirely when the seller is not
-              // VAT-registered. ML 1 kap. 1§ — a non-skattskyldig may not
-              // charge output VAT, so a "Moms 0%" line would imply VAT
-              // accounting that doesn't exist. The notice block below the
-              // payment section explains the absence of VAT.
-              company.vat_registered !== false && (
+              // Suppress the "Moms 0%" row only when the seller is not
+              // VAT-registered AND the invoice actually carries no VAT.
+              // A non-registered seller who states VAT (warned at create time
+              // per ML 16 kap. 23 §) still gets the totals row so the printed
+              // invoice matches what the customer is being asked to pay.
+              !(company.vat_registered === false && invoice.vat_amount === 0) && (
                 <View style={styles.totalRow}>
                   <Text style={styles.totalLabel}>{L.vatRow(invoice.vat_rate ?? (vatByRate.size === 1 ? (vatByRate.keys().next().value ?? 0) : 0))}</Text>
                   <Text style={styles.totalValue}>{formatCurrency(invoice.vat_amount, invoice.currency, lang)}</Text>
@@ -1063,17 +1063,13 @@ export function InvoicePDF({ invoice, customer, items, company, originalInvoiceN
         )}
 
         {/* Reverse charge / export / exempt / not-registered notice.
-            "Not VAT-registered" trumps the others — when the seller is
-            outside the VAT system entirely (vat_registered=false in
-            company_settings), reverse-charge and ML 3 kap. exempt notices
-            don't apply, and a single dedicated notice is clearer for the
-            customer than reusing the exempt notice (which implies the sale
-            specifically is exempt while the seller is otherwise within the
-            VAT system). Server-side enforcement (api/invoices/route.ts +
-            preview-pdf/route.ts) coerces vat_amount to 0 for non-registered
-            sellers, so this branch always lines up with what's in the
-            totals block. */}
-        {company.vat_registered === false ? (
+            "Not VAT-registered" trumps the others ONLY when the invoice
+            actually carries no VAT — a non-registered seller who chose to
+            state VAT on the invoice (warned at create time per ML 16 kap.
+            23 §) gets the normal reverse-charge / exempt notices instead,
+            since the "ej momsregistrerad" line would contradict the VAT
+            shown in the totals block. */}
+        {company.vat_registered === false && invoice.vat_amount === 0 ? (
           <View style={styles.reverseChargeBox}>
             <Text style={styles.reverseChargeText}>{L.notVatRegisteredNotice}</Text>
           </View>

lib/invoices/vat-rules.ts

@@ -12,22 +12,16 @@ export interface VatRateOption {
  * Swedish/EU-unvalidated customers can choose between 25%, 12%, 6%, and 0% (exempt).
  * Reverse charge and export customers are locked to 0%.
  *
- * When the seller is not VAT-registered (`vatRegistered=false`), every customer
- * type collapses to a single 0% / exempt option. ML 1 kap. 1§ — only a
- * skattskyldig person may charge VAT, so the picker must never offer non-zero
- * rates in that mode. ML 16 kap. 23 § (faktureringsmoms) imposes liability for
- * VAT erroneously stated on a document, but does NOT grant the right to charge
- * it — so we block at source rather than allow + warn.
+ * The picker does NOT gate on the seller's VAT registration status. A
+ * non-momsregistrerad seller is shown the same options as a registered one —
+ * the form surfaces a warning at submit time (ML 16 kap. 23 § faktureringsmoms:
+ * stated VAT is owed even by non-registered sellers, but the buyer cannot
+ * deduct it as input VAT).
  */
 export function getAvailableVatRates(
   customerType: CustomerType,
   vatNumberValidated: boolean = false,
-  vatRegistered: boolean = true,
 ): VatRateOption[] {
-  if (!vatRegistered) {
-    return [{ rate: 0, label: '0% (ej momsregistrerad)', treatment: 'exempt' }]
-  }
-
   // 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' }]
@@ -81,25 +75,14 @@ export interface VatRule {
  * - EU business without validated VAT: 25% VAT, moms ruta 05
  * - Non-EU business: 0% export, moms ruta 40
  *
- * When the seller is not VAT-registered (`vatRegistered=false`), the rules
- * short-circuit to `{ treatment: 'exempt', rate: 0, momsRuta: '' }` regardless
- * of customer type — ML 1 kap. 1§ bars a non-skattskyldig from charging output
- * VAT. `momsRuta` is empty so a downstream momsdeklaration generator never
- * mis-files a non-registered seller's "sales" into ruta 05.
+ * Independent of the seller's VAT registration status. A non-momsregistrerad
+ * seller who charges VAT still owes it under ML 16 kap. 23 § (faktureringsmoms),
+ * so the rule output must reflect the rate actually charged on the line.
  */
 export function getVatRules(
   customerType: CustomerType,
   vatNumberValidated: boolean = false,
-  vatRegistered: boolean = true,
 ): VatRule {
-  if (!vatRegistered) {
-    return {
-      treatment: 'exempt',
-      rate: 0,
-      momsRuta: '',
-    }
-  }
-
   switch (customerType) {
     case 'individual':
     case 'swedish_business':

lib/recapt.ts

@@ -1,13 +0,0 @@
-export function clearRecaptIdentity(): void {
-  if (typeof window === 'undefined') return
-  if (typeof window.recapt !== 'function') return
-  try {
-    window.recapt('identify', {
-      uid: undefined,
-      email: undefined,
-      nickname: undefined,
-    })
-  } catch {
-    // best-effort — we're already in a logout flow
-  }
-}

lib/reports/__tests__/date-range.test.ts

@@ -0,0 +1,60 @@
+import { describe, it, expect } from 'vitest'
+import { parseReportDateRange } from '../date-range'
+
+const period = { period_start: '2026-01-01', period_end: '2026-12-31' }
+
+function paramsOf(obj: Record<string, string>): URLSearchParams {
+  return new URLSearchParams(obj)
+}
+
+describe('parseReportDateRange', () => {
+  it('returns an empty range when no params are provided', () => {
+    const result = parseReportDateRange(paramsOf({}), period)
+    expect(result.ok).toBe(true)
+    if (result.ok) expect(result.range).toEqual({})
+  })
+
+  it('accepts valid in-period dates', () => {
+    const result = parseReportDateRange(
+      paramsOf({ from_date: '2026-03-01', to_date: '2026-05-31' }),
+      period,
+    )
+    expect(result.ok).toBe(true)
+    if (result.ok) {
+      expect(result.range.fromDate).toBe('2026-03-01')
+      expect(result.range.toDate).toBe('2026-05-31')
+    }
+  })
+
+  it('rejects malformed from_date', () => {
+    const result = parseReportDateRange(paramsOf({ from_date: '2026/03/01' }), period)
+    expect(result.ok).toBe(false)
+  })
+
+  it('rejects from_date before period start', () => {
+    const result = parseReportDateRange(paramsOf({ from_date: '2025-12-31' }), period)
+    expect(result.ok).toBe(false)
+  })
+
+  it('rejects to_date after period end', () => {
+    const result = parseReportDateRange(paramsOf({ to_date: '2027-01-01' }), period)
+    expect(result.ok).toBe(false)
+  })
+
+  it('rejects reversed range', () => {
+    const result = parseReportDateRange(
+      paramsOf({ from_date: '2026-06-01', to_date: '2026-05-01' }),
+      period,
+    )
+    expect(result.ok).toBe(false)
+  })
+
+  it('accepts a single boundary date (only from_date)', () => {
+    const result = parseReportDateRange(paramsOf({ from_date: '2026-06-01' }), period)
+    expect(result.ok).toBe(true)
+    if (result.ok) {
+      expect(result.range.fromDate).toBe('2026-06-01')
+      expect(result.range.toDate).toBeUndefined()
+    }
+  })
+})

lib/reports/__tests__/trial-balance.test.ts

@@ -11,7 +11,7 @@ let mockResults: Record<string, MockResult[]>
 
 function makeBuilder(tableName: string) {
   const b: Record<string, unknown> = {}
-  for (const m of ['select', 'eq', 'in', 'lt', 'neq', 'range']) {
+  for (const m of ['select', 'eq', 'in', 'lt', 'lte', 'gte', 'neq', 'range']) {
     b[m] = vi.fn().mockReturnValue(b)
   }
   const consume = (): MockResult => {
@@ -389,4 +389,186 @@ describe('generateTrialBalance', () => {
     expect(result.totalCredit).toBe(5000)
     expect(result.isBalanced).toBe(true)
   })
+
+  // ── Date-range tests ─────────────────────────────────────────────
+  // The 4 reports (resultatrapport/balansrapport/income-statement/balance-
+  // sheet) thread an optional { fromDate, toDate } through to the trial
+  // balance. The engine must (a) skip the roll-forward query when fromDate
+  // equals period_start, (b) roll prior in-period lines into IB when
+  // fromDate is later, and (c) clamp period activity to the window.
+
+  it('treats omitted range as parity with the full period', async () => {
+    mockResults = {
+      fiscal_periods: [
+        {
+          data: { period_start: '2024-01-01', period_end: '2024-12-31', opening_balance_entry_id: null },
+          error: null,
+        },
+      ],
+      journal_entry_lines: [
+        {
+          data: [
+            { account_number: '1930', debit_amount: 1000, credit_amount: 0 },
+            { account_number: '3001', debit_amount: 0, credit_amount: 1000 },
+          ],
+          error: null,
+        },
+      ],
+      chart_of_accounts: [
+        {
+          data: [
+            { account_number: '1930', account_name: 'Bank', account_class: 1 },
+            { account_number: '3001', account_name: 'Revenue', account_class: 3 },
+          ],
+          error: null,
+        },
+      ],
+    }
+
+    const result = await generateTrialBalance(supabase, 'company-1', 'period-1')
+
+    // Same as the existing "balanced two-account" case — no roll-forward query
+    // is consumed because no range is requested.
+    expect(result.rows).toHaveLength(2)
+    expect(result.totalDebit).toBe(1000)
+    expect(result.totalCredit).toBe(1000)
+    expect(result.isBalanced).toBe(true)
+  })
+
+  it('skips the roll-forward query when fromDate equals period_start', async () => {
+    mockResults = {
+      fiscal_periods: [
+        {
+          data: { period_start: '2024-01-01', period_end: '2024-12-31', opening_balance_entry_id: null },
+          error: null,
+        },
+      ],
+      journal_entry_lines: [
+        // Only the period query — no roll-forward fetch should be triggered.
+        {
+          data: [
+            { account_number: '1930', debit_amount: 500, credit_amount: 0 },
+            { account_number: '3001', debit_amount: 0, credit_amount: 500 },
+          ],
+          error: null,
+        },
+      ],
+      chart_of_accounts: [
+        {
+          data: [
+            { account_number: '1930', account_name: 'Bank', account_class: 1 },
+            { account_number: '3001', account_name: 'Revenue', account_class: 3 },
+          ],
+          error: null,
+        },
+      ],
+    }
+
+    const result = await generateTrialBalance(supabase, 'company-1', 'period-1', {
+      fromDate: '2024-01-01',
+      toDate: '2024-06-30',
+    })
+
+    expect(result.rows[0].opening_debit).toBe(0)
+    expect(result.rows[0].closing_debit).toBe(500)
+  })
+
+  it('rolls prior in-period lines into IB when fromDate is after period_start', async () => {
+    mockResults = {
+      fiscal_periods: [
+        {
+          data: { period_start: '2024-01-01', period_end: '2024-12-31', opening_balance_entry_id: null },
+          error: null,
+        },
+      ],
+      journal_entry_lines: [
+        // 1st consumption — roll-forward query for [2024-01-01, 2024-04-01).
+        {
+          data: [
+            { account_number: '1930', debit_amount: 2000, credit_amount: 0 },
+            { account_number: '3001', debit_amount: 0, credit_amount: 2000 },
+          ],
+          error: null,
+        },
+        // 2nd consumption — period activity for [2024-04-01, 2024-06-30].
+        {
+          data: [
+            { account_number: '1930', debit_amount: 500, credit_amount: 0 },
+            { account_number: '3001', debit_amount: 0, credit_amount: 500 },
+          ],
+          error: null,
+        },
+      ],
+      chart_of_accounts: [
+        {
+          data: [
+            { account_number: '1930', account_name: 'Bank', account_class: 1 },
+            { account_number: '3001', account_name: 'Revenue', account_class: 3 },
+          ],
+          error: null,
+        },
+      ],
+    }
+
+    const result = await generateTrialBalance(supabase, 'company-1', 'period-1', {
+      fromDate: '2024-04-01',
+      toDate: '2024-06-30',
+    })
+
+    // 1930: IB carries 2000 from Q1, period adds 500 → UB 2500
+    const acc1930 = result.rows.find((r) => r.account_number === '1930')!
+    expect(acc1930.opening_debit).toBe(2000)
+    expect(acc1930.period_debit).toBe(500)
+    expect(acc1930.closing_debit).toBe(2500)
+
+    // 3001: IB carries 2000 from Q1, period adds 500 → UB 2500
+    const acc3001 = result.rows.find((r) => r.account_number === '3001')!
+    expect(acc3001.opening_credit).toBe(2000)
+    expect(acc3001.period_credit).toBe(500)
+    expect(acc3001.closing_credit).toBe(2500)
+
+    expect(result.isBalanced).toBe(true)
+  })
+
+  it('returns empty period activity when the range matches no lines', async () => {
+    mockResults = {
+      fiscal_periods: [
+        {
+          data: { period_start: '2024-01-01', period_end: '2024-12-31', opening_balance_entry_id: null },
+          error: null,
+        },
+      ],
+      journal_entry_lines: [
+        // Roll-forward query — has prior activity
+        {
+          data: [
+            { account_number: '1930', debit_amount: 750, credit_amount: 0 },
+            { account_number: '3001', debit_amount: 0, credit_amount: 750 },
+          ],
+          error: null,
+        },
+        // Period query — no lines inside [2024-11-01, 2024-11-30]
+        { data: [], error: null },
+      ],
+      chart_of_accounts: [
+        {
+          data: [
+            { account_number: '1930', account_name: 'Bank', account_class: 1 },
+            { account_number: '3001', account_name: 'Revenue', account_class: 3 },
+          ],
+          error: null,
+        },
+      ],
+    }
+
+    const result = await generateTrialBalance(supabase, 'company-1', 'period-1', {
+      fromDate: '2024-11-01',
+      toDate: '2024-11-30',
+    })
+
+    const acc1930 = result.rows.find((r) => r.account_number === '1930')!
+    expect(acc1930.opening_debit).toBe(750)
+    expect(acc1930.period_debit).toBe(0)
+    expect(acc1930.closing_debit).toBe(750)
+  })
 })

lib/reports/balance-sheet.ts

@@ -12,9 +12,13 @@ import type { BalanceSheetReport, BalanceSheetSection, TrialBalanceRow } from '@
 export async function generateBalanceSheet(
   supabase: SupabaseClient,
   companyId: string,
-  fiscalPeriodId: string
+  fiscalPeriodId: string,
+  options?: { fromDate?: string; toDate?: string }
 ): Promise<BalanceSheetReport> {
-  const { rows } = await generateTrialBalance(supabase, companyId, fiscalPeriodId)
+  const { rows } = await generateTrialBalance(supabase, companyId, fiscalPeriodId, {
+    fromDate: options?.fromDate,
+    toDate: options?.toDate,
+  })
 
   // Filter to balance sheet accounts (class 1-2)
   const balanceRows = rows.filter(

lib/reports/balansrapport.ts

@@ -27,7 +27,8 @@ const CLASS_LABELS: Record<number, string> = {
 export async function generateBalansrapport(
   supabase: SupabaseClient,
   companyId: string,
-  fiscalPeriodId: string
+  fiscalPeriodId: string,
+  options?: { fromDate?: string; toDate?: string }
 ): Promise<BalansrapportReport> {
   const { data: period } = await supabase
     .from('fiscal_periods')
@@ -40,7 +41,13 @@ export async function generateBalansrapport(
     throw new Error('Fiscal period not found')
   }
 
-  const trialBalance = await generateTrialBalance(supabase, companyId, fiscalPeriodId)
+  const effectiveFromDate = options?.fromDate ?? period.period_start
+  const effectiveToDate = options?.toDate ?? period.period_end
+
+  const trialBalance = await generateTrialBalance(supabase, companyId, fiscalPeriodId, {
+    fromDate: options?.fromDate,
+    toDate: options?.toDate,
+  })
   const balanceRows = trialBalance.rows.filter((r) => r.account_class === 1 || r.account_class === 2)
 
   const groups: BalansrapportGroup[] = []
@@ -95,7 +102,7 @@ export async function generateBalansrapport(
     total_equity_liabilities_ub: totalEquityLiabilitiesUb,
     beraknat_resultat: beraknatResultat,
     is_balanced: trialBalance.isBalanced,
-    period: { start: period.period_start, end: period.period_end },
+    period: { start: effectiveFromDate, end: effectiveToDate },
   }
 }
 

lib/reports/date-range.ts

@@ -0,0 +1,52 @@
+/**
+ * Parse and validate optional `from_date` / `to_date` query params for the
+ * date-range-aware financial reports (resultat- and balansrapport).
+ *
+ * Returns the bounds clamped against the fiscal period. Both params are
+ * optional — when omitted, the report falls back to the period as a whole.
+ * Returns a `{ error }` shape on invalid input so callers can map it to a
+ * 400 response without each route duplicating the same checks.
+ */
+export type DateRange = { fromDate?: string; toDate?: string }
+
+export type DateRangeResult =
+  | { ok: true; range: DateRange }
+  | { ok: false; error: string }
+
+const ISO_DATE = /^\d{4}-\d{2}-\d{2}$/
+
+export function parseReportDateRange(
+  searchParams: URLSearchParams,
+  period: { period_start: string; period_end: string }
+): DateRangeResult {
+  const rawFrom = searchParams.get('from_date')
+  const rawTo = searchParams.get('to_date')
+
+  if (rawFrom && !ISO_DATE.test(rawFrom)) {
+    return { ok: false, error: 'from_date måste vara på formen YYYY-MM-DD.' }
+  }
+  if (rawTo && !ISO_DATE.test(rawTo)) {
+    return { ok: false, error: 'to_date måste vara på formen YYYY-MM-DD.' }
+  }
+
+  const fromDate = rawFrom ?? undefined
+  const toDate = rawTo ?? undefined
+
+  if (fromDate && (fromDate < period.period_start || fromDate > period.period_end)) {
+    return {
+      ok: false,
+      error: `from_date måste ligga inom räkenskapsåret (${period.period_start} — ${period.period_end}).`,
+    }
+  }
+  if (toDate && (toDate < period.period_start || toDate > period.period_end)) {
+    return {
+      ok: false,
+      error: `to_date måste ligga inom räkenskapsåret (${period.period_start} — ${period.period_end}).`,
+    }
+  }
+  if (fromDate && toDate && fromDate > toDate) {
+    return { ok: false, error: 'from_date får inte vara efter to_date.' }
+  }
+
+  return { ok: true, range: { fromDate, toDate } }
+}

lib/reports/income-statement.ts

@@ -14,7 +14,8 @@ import type { IncomeStatementReport, IncomeStatementSection, TrialBalanceRow } f
 export async function generateIncomeStatement(
   supabase: SupabaseClient,
   companyId: string,
-  fiscalPeriodId: string
+  fiscalPeriodId: string,
+  options?: { fromDate?: string; toDate?: string }
 ): Promise<IncomeStatementReport> {
   // Exclude year-end closing entries: after closing, P&L accounts (3-8) are
   // zeroed by the closing verifikat (8999 → 2099). Including them collapses
@@ -22,6 +23,8 @@ export async function generateIncomeStatement(
   // pre-closing activity for the year.
   const { rows } = await generateTrialBalance(supabase, companyId, fiscalPeriodId, {
     excludeYearEndClosing: true,
+    fromDate: options?.fromDate,
+    toDate: options?.toDate,
   })
 
   // Filter to income/expense accounts (class 3-8)

lib/reports/resultatrapport.ts

@@ -31,7 +31,8 @@ const CLASS_LABELS: Record<number, string> = {
 export async function generateResultatrapport(
   supabase: SupabaseClient,
   companyId: string,
-  fiscalPeriodId: string
+  fiscalPeriodId: string,
+  options?: { fromDate?: string; toDate?: string }
 ): Promise<ResultatrapportReport> {
   const { data: period } = await supabase
     .from('fiscal_periods')
@@ -44,12 +45,23 @@ export async function generateResultatrapport(
     throw new Error('Fiscal period not found')
   }
 
-  const currentTb = await generateTrialBalance(supabase, companyId, fiscalPeriodId)
+  const effectiveFromDate = options?.fromDate ?? period.period_start
+  const effectiveToDate = options?.toDate ?? period.period_end
+
+  const currentTb = await generateTrialBalance(supabase, companyId, fiscalPeriodId, {
+    fromDate: options?.fromDate,
+    toDate: options?.toDate,
+  })
   const currentRows = filterPnl(currentTb.rows)
 
+  // Prior-period comparison stays full-year. A narrower current window
+  // compared against a full prior year would be misleading; until we ship a
+  // proper "same window, prior year" comparison the cleanest move is to
+  // drop the prior column entirely when the user narrows the range.
   let priorRows: TrialBalanceRow[] = []
   let priorPeriodInfo: { start: string; end: string } | null = null
-  if (period.previous_period_id) {
+  const isFullPeriod = !options?.fromDate && !options?.toDate
+  if (isFullPeriod && period.previous_period_id) {
     const { data: prior } = await supabase
       .from('fiscal_periods')
       .select('period_start, period_end')
@@ -76,7 +88,7 @@ export async function generateResultatrapport(
     groups,
     net_result_current: round2(netResultCurrent),
     net_result_prior: round2(netResultPrior),
-    period: { start: period.period_start, end: period.period_end },
+    period: { start: effectiveFromDate, end: effectiveToDate },
     prior_period: priorPeriodInfo,
   }
 }

lib/reports/trial-balance.ts

@@ -4,12 +4,19 @@ import { getOpeningBalances } from './opening-balances'
 import type { TrialBalanceRow } from '@/types'
 
 /**
- * Generate trial balance (Saldobalans) for a fiscal period.
+ * Generate trial balance (Saldobalans) for a fiscal period or a date range
+ * inside one.
  *
  * Computes IB (ingående balans), period movements, and UB (utgående balans)
  * per BFNAR 2013:2 requirements. Uses the opening_balance_entry set by
  * year-end closing when available; falls back to summing prior-period entries.
  *
+ * When `fromDate`/`toDate` are passed, they must lie inside the fiscal
+ * period. The function rolls the IB forward from `period_start` to
+ * `fromDate − 1` (so "opening" reflects the state at `fromDate`) and limits
+ * period activity to `[fromDate, toDate]`. Defaults equal `period_start` and
+ * `period_end` — identical to the no-options behaviour.
+ *
  * Uses joined queries with pagination to handle any number of entries.
  * Avoids the broken .in(entryIds) pattern that silently truncated at 1000 rows.
  */
@@ -17,7 +24,11 @@ export async function generateTrialBalance(
   supabase: SupabaseClient,
   companyId: string,
   fiscalPeriodId: string,
-  options?: { excludeYearEndClosing?: boolean }
+  options?: {
+    excludeYearEndClosing?: boolean
+    fromDate?: string
+    toDate?: string
+  }
 ): Promise<{
   rows: TrialBalanceRow[]
   totalDebit: number
@@ -28,16 +39,59 @@ export async function generateTrialBalance(
   // Fetch period for opening balance computation
   const { data: period } = await supabase
     .from('fiscal_periods')
-    .select('period_start, opening_balance_entry_id')
+    .select('period_start, period_end, opening_balance_entry_id')
     .eq('id', fiscalPeriodId)
     .eq('company_id', companyId)
     .single()
 
-  // ── Opening balances (IB) ──────────────────────────────────────
+  // ── Opening balances (IB) at period_start ──────────────────────
   const { balances: openingBalances, obEntryId } = await getOpeningBalances(
     supabase, companyId, period
   )
 
+  // ── Roll IB forward from period_start up to fromDate ───────────
+  // When the caller requests a sub-range starting after period_start, the
+  // "opening" of that window must include all activity since the period
+  // started. We additively fold those lines into openingBalances so the
+  // downstream IB/period split stays correct without changing call sites.
+  if (
+    options?.fromDate &&
+    period?.period_start &&
+    options.fromDate > period.period_start
+  ) {
+    const priorLines = await fetchAllRows<{
+      account_number: string
+      debit_amount: number
+      credit_amount: number
+    }>(({ from, to }) => {
+      let query = supabase
+        .from('journal_entry_lines')
+        .select('account_number, debit_amount, credit_amount, journal_entries!inner(company_id, fiscal_period_id, status, source_type, entry_date)')
+        .eq('journal_entries.company_id', companyId)
+        .eq('journal_entries.fiscal_period_id', fiscalPeriodId)
+        .in('journal_entries.status', ['posted', 'reversed'])
+        .gte('journal_entries.entry_date', period.period_start)
+        .lt('journal_entries.entry_date', options.fromDate)
+
+      if (obEntryId) {
+        query = query.neq('journal_entry_id', obEntryId)
+      }
+
+      if (options?.excludeYearEndClosing) {
+        query = query.neq('journal_entries.source_type', 'year_end')
+      }
+
+      return query.range(from, to)
+    })
+
+    for (const line of priorLines) {
+      const existing = openingBalances.get(line.account_number) || { debit: 0, credit: 0 }
+      existing.debit += Number(line.debit_amount) || 0
+      existing.credit += Number(line.credit_amount) || 0
+      openingBalances.set(line.account_number, existing)
+    }
+  }
+
   // ── Period lines (excluding opening balance entry) ─────────────
   // If year-end closing set an OB entry, exclude it from period lines so
   // its values aren't double-counted (they're already captured as IB).
@@ -52,11 +106,24 @@ export async function generateTrialBalance(
   }>(({ from, to }) => {
     let query = supabase
       .from('journal_entry_lines')
-      .select('account_number, debit_amount, credit_amount, journal_entries!inner(company_id, fiscal_period_id, status, source_type)')
+      .select('account_number, debit_amount, credit_amount, journal_entries!inner(company_id, fiscal_period_id, status, source_type, entry_date)')
       .eq('journal_entries.company_id', companyId)
       .eq('journal_entries.fiscal_period_id', fiscalPeriodId)
       .in('journal_entries.status', ['posted', 'reversed'])
 
+    // Date filters are only applied when the caller explicitly asks. The
+    // period itself is already enforced via the fiscal_period_id join, so
+    // adding redundant entry_date bounds for the default case would just
+    // increase query complexity (and break older mocks that don't stub gte
+    // /lte). The fiscal_period_id constraint plus a CHECK on entry_date in
+    // the engine keep activity inside the period.
+    if (options?.fromDate) {
+      query = query.gte('journal_entries.entry_date', options.fromDate)
+    }
+    if (options?.toDate) {
+      query = query.lte('journal_entries.entry_date', options.toDate)
+    }
+
     if (obEntryId) {
       query = query.neq('journal_entry_id', obEntryId)
     }

lib/support/__tests__/submit-feedback.test.ts

@@ -11,30 +11,19 @@ describe('submitFeedback', () => {
     vi.unstubAllGlobals()
   })
 
-  function stubRecapt(impl: (...args: unknown[]) => void) {
-    vi.stubGlobal('window', { recapt: impl })
-  }
-
-  function stubNoRecapt() {
-    vi.stubGlobal('window', {})
-  }
-
   function stubFetchOk() {
     const fetchSpy = vi.fn().mockResolvedValue({ ok: true, json: async () => ({}) })
     vi.stubGlobal('fetch', fetchSpy)
     return fetchSpy
   }
 
-  it('sends to both Recapt and email when SDK is present', async () => {
-    const recapt = vi.fn()
-    stubRecapt(recapt)
+  it('posts subject and message to the contact endpoint', async () => {
     const fetchSpy = stubFetchOk()
 
     const result = await submitFeedback({ subject: 'Hjälpsida', message: 'Hjälp tack' })
 
     expect(result.ok).toBe(true)
-    expect(result.channels.sort()).toEqual(['email', 'recapt'])
-    expect(recapt).toHaveBeenCalledWith('feedback', { message: '[Hjälpsida]\n\nHjälp tack' })
+    expect(result.channels).toEqual(['email'])
     expect(fetchSpy).toHaveBeenCalledWith(
       '/api/support/contact',
       expect.objectContaining({
@@ -44,57 +33,21 @@ describe('submitFeedback', () => {
     )
   })
 
-  it('omits subject prefix in Recapt payload when subject not provided', async () => {
-    const recapt = vi.fn()
-    stubRecapt(recapt)
-    stubFetchOk()
-
-    await submitFeedback({ message: 'plain' })
-
-    expect(recapt).toHaveBeenCalledWith('feedback', { message: 'plain' })
-  })
-
-  it('still reports success via email when Recapt throws', async () => {
-    stubRecapt(() => {
-      throw new Error('boom')
-    })
-    stubFetchOk()
-
-    const result = await submitFeedback({ subject: 'X', message: 'msg' })
-
-    expect(result.ok).toBe(true)
-    expect(result.channels).toEqual(['email'])
-  })
-
-  it('uses email only when Recapt SDK is absent', async () => {
-    stubNoRecapt()
+  it('omits subject when not provided', async () => {
     const fetchSpy = stubFetchOk()
 
-    const result = await submitFeedback({ message: 'msg' })
+    const result = await submitFeedback({ message: 'plain' })
 
     expect(result.ok).toBe(true)
-    expect(result.channels).toEqual(['email'])
-    expect(fetchSpy).toHaveBeenCalledOnce()
-  })
-
-  it('reports success when Recapt succeeds even if email fails', async () => {
-    const recapt = vi.fn()
-    stubRecapt(recapt)
-    vi.stubGlobal(
-      'fetch',
-      vi.fn().mockResolvedValue({ ok: false, json: async () => ({ error: 'down' }) })
+    expect(fetchSpy).toHaveBeenCalledWith(
+      '/api/support/contact',
+      expect.objectContaining({
+        body: JSON.stringify({ message: 'plain' }),
+      })
     )
-
-    const result = await submitFeedback({ message: 'msg' })
-
-    expect(result.ok).toBe(true)
-    expect(result.channels).toEqual(['recapt'])
   })
 
-  it('returns failure with email error when both channels fail', async () => {
-    stubRecapt(() => {
-      throw new Error('boom')
-    })
+  it('returns failure with server error message when the endpoint rejects', async () => {
     vi.stubGlobal(
       'fetch',
       vi.fn().mockResolvedValue({
@@ -110,8 +63,7 @@ describe('submitFeedback', () => {
     expect(result.error).toBe('Mailtjänsten är inte konfigurerad')
   })
 
-  it('returns failure when fetch itself throws and Recapt is absent', async () => {
-    stubNoRecapt()
+  it('returns failure when fetch itself throws', async () => {
     vi.stubGlobal('fetch', vi.fn().mockRejectedValue(new Error('Network down')))
 
     const result = await submitFeedback({ message: 'msg' })

lib/support/submit-feedback.ts

@@ -3,7 +3,7 @@ export interface SubmitFeedbackInput {
   subject?: string
 }
 
-export type SupportChannel = 'recapt' | 'email'
+export type SupportChannel = 'email'
 
 export interface SubmitFeedbackResult {
   ok: boolean
@@ -11,58 +11,23 @@ export interface SubmitFeedbackResult {
   error?: string
 }
 
-function composeMessage({ message, subject }: SubmitFeedbackInput): string {
-  if (!subject) return message
-  return `[${subject}]\n\n${message}`
-}
-
-async function submitViaEmail(
-  { message, subject }: SubmitFeedbackInput
-): Promise<{ ok: true } | { ok: false; error: string }> {
+export async function submitFeedback(input: SubmitFeedbackInput): Promise<SubmitFeedbackResult> {
   try {
     const res = await fetch('/api/support/contact', {
       method: 'POST',
       headers: { 'Content-Type': 'application/json' },
-      body: JSON.stringify({ subject, message }),
+      body: JSON.stringify({ subject: input.subject, message: input.message }),
     })
     if (!res.ok) {
       const data = await res.json().catch(() => ({}))
-      return { ok: false, error: data.error || 'Kunde inte skicka meddelandet' }
+      return { ok: false, channels: [], error: data.error || 'Kunde inte skicka meddelandet' }
     }
-    return { ok: true }
+    return { ok: true, channels: ['email'] }
   } catch (err) {
-    return { ok: false, error: err instanceof Error ? err.message : 'Nätverksfel' }
-  }
-}
-
-function submitViaRecapt(
-  input: SubmitFeedbackInput
-): { ok: true } | { ok: false; error: string } | null {
-  const recapt = typeof window !== 'undefined' ? window.recapt : undefined
-  if (typeof recapt !== 'function') return null
-  try {
-    recapt('feedback', { message: composeMessage(input) })
-    return { ok: true }
-  } catch (err) {
-    return { ok: false, error: err instanceof Error ? err.message : 'Recapt-fel' }
-  }
-}
-
-export async function submitFeedback(input: SubmitFeedbackInput): Promise<SubmitFeedbackResult> {
-  const recaptResult = submitViaRecapt(input)
-  const emailResult = await submitViaEmail(input)
-
-  const channels: SupportChannel[] = []
-  if (recaptResult?.ok) channels.push('recapt')
-  if (emailResult.ok) channels.push('email')
-
-  if (channels.length > 0) {
-    return { ok: true, channels }
-  }
-
-  return {
-    ok: false,
-    channels: [],
-    error: emailResult.ok ? undefined : emailResult.error,
+    return {
+      ok: false,
+      channels: [],
+      error: err instanceof Error ? err.message : 'Nätverksfel',
+    }
   }
 }

messages/en.json

@@ -2373,6 +2373,7 @@
     "col_vat": "VAT",
     "col_debit": "Debit",
     "col_credit": "Credit",
+    "vat_rate_presets_aria": "Pick VAT rate from list",
     "description_placeholder": "Description",
     "row_label": "Row {index}",
     "remove_row_aria": "Remove row {index}",
@@ -2672,7 +2673,19 @@
     "toast_posted_description": "Journal entry {voucher} has been posted.",
     "toast_post_failed": "Could not post",
     "toast_post_failed_generic": "Could not post journal entry",
-    "view_attachments": "View attachments"
+    "view_attachments": "View attachments",
+    "no_doc_required_toggle": "No supporting document required",
+    "no_doc_required_indicator_tooltip": "Marked as not requiring a supporting document",
+    "no_doc_required_reason_label": "Reason",
+    "no_doc_required_reason_add": "Add reason (optional)",
+    "no_doc_required_reason_placeholder": "E.g. bank fee, interest, internal transfer",
+    "no_doc_required_save_reason": "Save",
+    "no_doc_required_save_failed": "Could not save",
+    "no_doc_required_suggestion_bank_fee": "Bank fee",
+    "no_doc_required_suggestion_interest": "Interest",
+    "no_doc_required_suggestion_internal_transfer": "Internal transfer",
+    "no_doc_required_suggestion_tax_payment": "Tax payment",
+    "no_doc_required_suggestion_salary": "Salary"
   },
   "attachment_preview_sheet": {
     "title": "Attachments",
@@ -3425,7 +3438,16 @@
     "name_grundbok": "Journal register",
     "name_kundreskontra": "Accounts receivable ledger",
     "name_supplier_ledger": "Accounts payable ledger",
-    "name_bank_reconciliation": "Bank reconciliation"
+    "name_bank_reconciliation": "Bank reconciliation",
+    "date_range_label": "Period",
+    "date_range_preset_full_year": "Full year",
+    "date_range_preset_ytd": "Year to date",
+    "date_range_preset_this_month": "This month",
+    "date_range_preset_last_month": "Last month",
+    "date_range_preset_this_quarter": "This quarter",
+    "date_range_preset_custom": "Custom",
+    "date_range_from": "From",
+    "date_range_to": "To"
   },
   "salary": {
     "title": "Payroll",

messages/sv.json

@@ -2373,6 +2373,7 @@
     "col_vat": "Moms",
     "col_debit": "Debet",
     "col_credit": "Kredit",
+    "vat_rate_presets_aria": "Välj momssats från lista",
     "description_placeholder": "Beskrivning",
     "row_label": "Rad {index}",
     "remove_row_aria": "Ta bort rad {index}",
@@ -2672,7 +2673,19 @@
     "toast_posted_description": "Verifikat {voucher} har bokförts.",
     "toast_post_failed": "Kunde inte bokföra",
     "toast_post_failed_generic": "Kunde inte bokföra verifikat",
-    "view_attachments": "Visa bilagor"
+    "view_attachments": "Visa bilagor",
+    "no_doc_required_toggle": "Inget underlag krävs",
+    "no_doc_required_indicator_tooltip": "Markerad som att underlag inte krävs",
+    "no_doc_required_reason_label": "Skäl",
+    "no_doc_required_reason_add": "Lägg till skäl (frivilligt)",
+    "no_doc_required_reason_placeholder": "T.ex. bankavgift, ränta, intern överföring",
+    "no_doc_required_save_reason": "Spara",
+    "no_doc_required_save_failed": "Kunde inte spara",
+    "no_doc_required_suggestion_bank_fee": "Bankavgift",
+    "no_doc_required_suggestion_interest": "Ränta",
+    "no_doc_required_suggestion_internal_transfer": "Intern överföring",
+    "no_doc_required_suggestion_tax_payment": "Skatteinbetalning",
+    "no_doc_required_suggestion_salary": "Lön"
   },
   "attachment_preview_sheet": {
     "title": "Bilagor",
@@ -3425,7 +3438,16 @@
     "name_grundbok": "Grundbok",
     "name_kundreskontra": "Kundreskontra",
     "name_supplier_ledger": "Leverantörsreskontra",
-    "name_bank_reconciliation": "Bankavstämning"
+    "name_bank_reconciliation": "Bankavstämning",
+    "date_range_label": "Period",
+    "date_range_preset_full_year": "Hela året",
+    "date_range_preset_ytd": "Hittills i år",
+    "date_range_preset_this_month": "Denna månad",
+    "date_range_preset_last_month": "Förra månaden",
+    "date_range_preset_this_quarter": "Detta kvartal",
+    "date_range_preset_custom": "Anpassat",
+    "date_range_from": "Från",
+    "date_range_to": "Till"
   },
   "salary": {
     "title": "Löner",

next.config.ts

@@ -11,9 +11,9 @@ const activepiecesUrl = process.env.ACTIVEPIECES_URL ?? "";
 
 const cspDirectives = [
   "default-src 'self'",
-  `connect-src 'self' ${supabaseUrl} https://*.supabase.co wss://*.supabase.co https://*.enablebanking.com https://*.recapt.app`,
+  `connect-src 'self' ${supabaseUrl} https://*.supabase.co wss://*.supabase.co https://*.enablebanking.com`,
   `style-src 'self' 'unsafe-inline' https://*.enablebanking.com`,
-  `script-src 'self' 'unsafe-inline'${isDev ? " 'unsafe-eval'" : ""} https://*.enablebanking.com https://cdn.recapt.app`,
+  `script-src 'self' 'unsafe-inline'${isDev ? " 'unsafe-eval'" : ""} https://*.enablebanking.com`,
   "img-src 'self' data: blob: https:",
   "font-src 'self'",
   "worker-src 'self' blob:",

supabase/migrations/20260527170000_journal_entry_no_doc_required.sql

@@ -0,0 +1,57 @@
+-- =============================================================================
+-- journal_entry_no_doc_required — sidecar metadata for the "Saknade underlag"
+-- list.
+--
+-- Some posted entries legitimately don't have a separate kvitto:
+--   * Bankavgifter (auto-debited fees)
+--   * Räntor (bank interest charges/credits)
+--   * Interna överföringar mellan egna konton
+--   * Skatteinbetalningar till Skatteverket
+--   * Lönebetalningar (the verifikation IS the underlag)
+--
+-- We can't add a column on journal_entries because the
+-- enforce_journal_entry_immutability trigger (migration 17) blocks UPDATE on
+-- posted rows. Sidecar table keeps the verifikation untouched while letting
+-- the bookkeeper record "no underlag needed" as auditable metadata.
+--
+-- Toggleable (no immutability trigger) so users can undo a mis-flag. The
+-- created_by / created_at columns provide the audit trail; the audit_log
+-- trigger captures DELETEs.
+-- =============================================================================
+
+CREATE TABLE public.journal_entry_no_doc_required (
+  journal_entry_id uuid PRIMARY KEY REFERENCES public.journal_entries(id) ON DELETE CASCADE,
+  company_id       uuid NOT NULL REFERENCES public.companies(id) ON DELETE CASCADE,
+  user_id          uuid NOT NULL REFERENCES auth.users(id) ON DELETE RESTRICT,
+  reason           text CHECK (reason IS NULL OR char_length(reason) <= 200),
+  created_at       timestamptz NOT NULL DEFAULT now(),
+  updated_at       timestamptz NOT NULL DEFAULT now()
+);
+
+CREATE INDEX idx_jenodoc_company ON public.journal_entry_no_doc_required(company_id);
+
+ALTER TABLE public.journal_entry_no_doc_required ENABLE ROW LEVEL SECURITY;
+
+-- SELECT: any company member can see exemptions in their companies
+CREATE POLICY "jenodoc_select" ON public.journal_entry_no_doc_required
+  FOR SELECT USING (company_id IN (SELECT public.user_company_ids()));
+
+-- INSERT/UPDATE/DELETE: gated on membership only — viewer guard is enforced
+-- application-side via requireWritePermission() in the API route. This matches
+-- the booking_template_library and similar tables.
+CREATE POLICY "jenodoc_insert" ON public.journal_entry_no_doc_required
+  FOR INSERT WITH CHECK (company_id IN (SELECT public.user_company_ids()));
+
+CREATE POLICY "jenodoc_update" ON public.journal_entry_no_doc_required
+  FOR UPDATE
+  USING (company_id IN (SELECT public.user_company_ids()))
+  WITH CHECK (company_id IN (SELECT public.user_company_ids()));
+
+CREATE POLICY "jenodoc_delete" ON public.journal_entry_no_doc_required
+  FOR DELETE USING (company_id IN (SELECT public.user_company_ids()));
+
+CREATE TRIGGER set_updated_at
+  BEFORE UPDATE ON public.journal_entry_no_doc_required
+  FOR EACH ROW EXECUTE FUNCTION public.update_updated_at_column();
+
+NOTIFY pgrst, 'reload schema';

tests/pg/journal-entry-no-doc-required.pg.test.ts

@@ -0,0 +1,131 @@
+import { randomUUID } from 'node:crypto'
+import { describe, expect, it } from 'vitest'
+import {
+  seedCompany,
+  insertCompanyMember,
+  insertAuthUser,
+  insertDraftJournalEntry,
+} from '@/tests/pg/fixtures'
+import { getPool, withUserContext } from '@/tests/pg/setup'
+
+/**
+ * Covers migration 20260527170000_journal_entry_no_doc_required:
+ *   - Sidecar table accepts inserts via PostgREST (user context)
+ *   - RLS isolates exemptions across companies
+ *   - FK cascade removes the exemption when the parent journal_entry is deleted
+ *   - reason length is capped at 200 chars
+ *   - PRIMARY KEY on journal_entry_id prevents duplicate exemptions
+ */
+
+async function insertExemption(client: {
+  query: (sql: string, params: unknown[]) => Promise<unknown>
+}, params: {
+  journalEntryId: string
+  companyId: string
+  userId: string
+  reason?: string | null
+}) {
+  await client.query(
+    `INSERT INTO public.journal_entry_no_doc_required
+       (journal_entry_id, company_id, user_id, reason)
+     VALUES ($1, $2, $3, $4)`,
+    [params.journalEntryId, params.companyId, params.userId, params.reason ?? null],
+  )
+}
+
+describe('journal_entry_no_doc_required.pg', () => {
+  it('inserts and reads back an exemption row', async () => {
+    const { userId, companyId, fiscalPeriodId } = await seedCompany()
+    const entryId = await insertDraftJournalEntry({ userId, companyId, fiscalPeriodId })
+
+    await insertExemption(getPool(), {
+      journalEntryId: entryId,
+      companyId,
+      userId,
+      reason: 'Bankavgift',
+    })
+
+    const res = await getPool().query<{ reason: string | null }>(
+      `SELECT reason FROM public.journal_entry_no_doc_required WHERE journal_entry_id = $1`,
+      [entryId],
+    )
+    expect(res.rows).toHaveLength(1)
+    expect(res.rows[0]!.reason).toBe('Bankavgift')
+  })
+
+  it('PK on journal_entry_id blocks duplicate exemptions', async () => {
+    const { userId, companyId, fiscalPeriodId } = await seedCompany()
+    const entryId = await insertDraftJournalEntry({ userId, companyId, fiscalPeriodId })
+
+    await insertExemption(getPool(), { journalEntryId: entryId, companyId, userId })
+    await expect(
+      insertExemption(getPool(), { journalEntryId: entryId, companyId, userId }),
+    ).rejects.toThrow(/duplicate key|already exists/)
+  })
+
+  it('caps reason at 200 chars', async () => {
+    const { userId, companyId, fiscalPeriodId } = await seedCompany()
+    const entryId = await insertDraftJournalEntry({ userId, companyId, fiscalPeriodId })
+
+    const longReason = 'x'.repeat(201)
+    await expect(
+      insertExemption(getPool(), {
+        journalEntryId: entryId,
+        companyId,
+        userId,
+        reason: longReason,
+      }),
+    ).rejects.toThrow(/check constraint|violates check/i)
+  })
+
+  it('cascades on delete when the journal_entry is removed', async () => {
+    const { userId, companyId, fiscalPeriodId } = await seedCompany()
+    const entryId = await insertDraftJournalEntry({ userId, companyId, fiscalPeriodId })
+
+    await insertExemption(getPool(), { journalEntryId: entryId, companyId, userId })
+
+    // enforce_journal_entry_immutability blocks DELETE unconditionally; the
+    // delete_last_voucher RPC sets gnubok.allow_delete='true' before deleting.
+    // Mirror that here so the cascade can fire.
+    const client = await getPool().connect()
+    try {
+      await client.query('BEGIN')
+      await client.query(`SELECT set_config('gnubok.allow_delete', 'true', true)`)
+      await client.query(`DELETE FROM public.journal_entries WHERE id = $1`, [entryId])
+      await client.query('COMMIT')
+    } catch (err) {
+      await client.query('ROLLBACK').catch(() => {})
+      throw err
+    } finally {
+      client.release()
+    }
+
+    const res = await getPool().query<{ count: string }>(
+      `SELECT COUNT(*)::text as count FROM public.journal_entry_no_doc_required
+       WHERE journal_entry_id = $1`,
+      [entryId],
+    )
+    expect(res.rows[0]!.count).toBe('0')
+  })
+
+  it('RLS hides exemptions from users in other companies', async () => {
+    // Company A — owner u1, with one exempted entry
+    const { userId: u1, companyId: c1, fiscalPeriodId: fp1 } = await seedCompany()
+    const entryA = await insertDraftJournalEntry({ userId: u1, companyId: c1, fiscalPeriodId: fp1 })
+    await insertExemption(getPool(), { journalEntryId: entryA, companyId: c1, userId: u1 })
+
+    // Company B — owner u2, no overlap with c1
+    const u2 = await insertAuthUser()
+    const { companyId: c2 } = await seedCompany()
+    await insertCompanyMember({ companyId: c2, userId: u2, role: 'owner' })
+
+    // u2 must not see u1's exemption row
+    const visible = await withUserContext(u2, async (client) => {
+      const r = await client.query<{ journal_entry_id: string }>(
+        `SELECT journal_entry_id FROM public.journal_entry_no_doc_required`,
+      )
+      return r.rows
+    })
+    expect(visible.some((r) => r.journal_entry_id === entryA)).toBe(false)
+  })
+})

types/index.ts

@@ -941,6 +941,8 @@ export interface CreateSupplierInvoiceItemInput {
   amount: number
   account_number: string
   vat_rate?: number
+  // Manual override. See CreateSupplierInvoiceItemSchema for rationale.
+  vat_amount?: number
   vat_code?: string
   // Legacy fields (backward compat, ignored when amount is set)
   quantity?: number

types/recapt.d.ts

@@ -1,23 +0,0 @@
-type RecaptFeedbackPayload =
-  | { message: string; rating?: number }
-  | { widget: 'show' | 'hide' | 'open' | 'close'; position?: string }
-
-type RecaptIdentifyPayload = {
-  uid: string | undefined
-  email?: string
-  nickname?: string
-}
-
-interface RecaptFn {
-  (action: 'feedback', data: RecaptFeedbackPayload): void
-  (action: 'identify', data: RecaptIdentifyPayload): void
-}
-
-declare global {
-  interface Window {
-    Recapt?: unknown
-    recapt?: RecaptFn
-  }
-}
-
-export {}