Add/docs skv mcp (#494)

* feat: add "book directly" functionality for invoice inbox items - Extend JournalEntrySourceTypeSchema to include 'inbox_item'. - Introduce BookInboxItemDirectlySchema for direct journal entry creation. - Update InvoiceInboxItem type to include matched_transaction_id and created_journal_entry_id. - Implement BookDirectlyDialog component for user interaction. - Create API route for booking directly from inbox items with appropriate validations. - Add SQL migration to support new journal entry references in the invoice inbox items table. - Implement tests for the new booking functionality and ensure proper error handling. * fix(invoice-inbox): update status handling for resolved inbox items * feat: enforce unique journal entry constraint for invoice inbox items
2026-05-15 00:49:59 +02:00
parent 523a8650cc
commit b0890c7c79
9 changed files with 1271 additions and 10 deletions
@@ -0,0 +1,690 @@
+'use client'
+
+import { useState, useEffect, useMemo, useCallback } from 'react'
+import {
+  Dialog,
+  DialogContent,
+  DialogHeader,
+  DialogTitle,
+  DialogDescription,
+} from '@/components/ui/dialog'
+import { Button } from '@/components/ui/button'
+import { Input } from '@/components/ui/input'
+import { Label } from '@/components/ui/label'
+import { Textarea } from '@/components/ui/textarea'
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
+import { Switch } from '@/components/ui/switch'
+import { Badge } from '@/components/ui/badge'
+import { useToast } from '@/components/ui/use-toast'
+import { Loader2, Plus, Trash2, AlertTriangle, Search, Check } from 'lucide-react'
+import { cn, formatCurrency } from '@/lib/utils'
+import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
+import type { BASAccount, FiscalPeriod, InvoiceExtractionResult } from '@/types'
+
+interface InboxItem {
+  id: string
+  document_id: string | null
+  matched_transaction_id: string | null
+  extracted_data: InvoiceExtractionResult | null
+}
+
+interface PickerTransaction {
+  id: string
+  date: string
+  description: string
+  amount: number
+  currency: string | null
+}
+
+interface FormLine {
+  account_number: string
+  debit_amount: string
+  credit_amount: string
+}
+
+const BLANK_LINE: FormLine = { account_number: '', debit_amount: '', credit_amount: '' }
+
+interface Props {
+  open: boolean
+  onOpenChange: (v: boolean) => void
+  item: InboxItem
+  onSuccess: () => void | Promise<void>
+}
+
+// Compute the prefill lines. Booking is always in SEK (BFL/BFNAR), so when
+// a transaction is selected and the document is in a foreign currency, the
+// transaction's SEK amount is the canonical figure. The cost-account row
+// stays blank — the user must pick a cost account themselves.
+function buildPrefillLines(
+  item: InboxItem,
+  selectedTransactionAmount: number | null = null
+): FormLine[] {
+  const docTotal = item.extracted_data?.totals?.total ?? null
+  const docVat = item.extracted_data?.totals?.vatAmount ?? null
+  const docCurrency = item.extracted_data?.invoice?.currency ?? 'SEK'
+
+  // Prefer the transaction amount when available — it's already in SEK and
+  // matches the bank movement we'll be marking as booked.
+  const total = selectedTransactionAmount != null
+    ? Math.abs(selectedTransactionAmount)
+    : docTotal
+
+  if (total == null || total <= 0) {
+    return [{ ...BLANK_LINE }, { ...BLANK_LINE }]
+  }
+
+  const totalRounded = Math.round(total * 100) / 100
+
+  // VAT prefill rules:
+  // - Foreign-currency document → skip VAT (reverse charge is the common
+  //   case; user can add it manually if needed).
+  // - SEK-denominated document with extracted VAT → split it out on 2641.
+  // - SEK without extracted VAT → leave VAT row out, single net row.
+  const useDocVat =
+    docCurrency === 'SEK' &&
+    selectedTransactionAmount == null &&
+    docVat != null &&
+    docVat > 0
+  const vatRounded = useDocVat ? Math.round((docVat ?? 0) * 100) / 100 : 0
+  const net = Math.round((totalRounded - vatRounded) * 100) / 100
+
+  const lines: FormLine[] = [
+    {
+      account_number: '',
+      debit_amount: String(net),
+      credit_amount: '',
+    },
+  ]
+  if (vatRounded > 0) {
+    lines.push({
+      account_number: '2641',
+      debit_amount: String(vatRounded),
+      credit_amount: '',
+    })
+  }
+  lines.push({
+    account_number: '1930',
+    debit_amount: '',
+    credit_amount: String(totalRounded),
+  })
+  return lines
+}
+
+function rankByAmount(
+  rows: PickerTransaction[],
+  target: number | null
+): PickerTransaction[] {
+  if (target == null) return rows
+  const abs = Math.abs(target)
+  return [...rows].sort((a, b) => {
+    const da = Math.abs(Math.abs(a.amount) - abs)
+    const db = Math.abs(Math.abs(b.amount) - abs)
+    return da - db
+  })
+}
+
+export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess }: Props) {
+  const { toast } = useToast()
+  const [periods, setPeriods] = useState<FiscalPeriod[]>([])
+  const [accounts, setAccounts] = useState<BASAccount[]>([])
+  const [entryDate, setEntryDate] = useState<string>(
+    item.extracted_data?.invoice?.invoiceDate || new Date().toISOString().slice(0, 10)
+  )
+  const [periodId, setPeriodId] = useState<string>('')
+  const [description, setDescription] = useState<string>(() => {
+    const supplier = item.extracted_data?.supplier?.name?.trim() || ''
+    const invoiceNum = item.extracted_data?.invoice?.invoiceNumber?.trim() || ''
+    return [supplier, invoiceNum].filter(Boolean).join(' · ') || 'Bokföring från inkorg'
+  })
+  const [notes, setNotes] = useState<string>('')
+  const [lines, setLines] = useState<FormLine[]>(() => buildPrefillLines(item))
+
+  // Transaction link state
+  const [linkToTransaction, setLinkToTransaction] = useState<boolean>(!!item.matched_transaction_id)
+  const [selectedTransactionId, setSelectedTransactionId] = useState<string | null>(
+    item.matched_transaction_id
+  )
+  const [transactions, setTransactions] = useState<PickerTransaction[]>([])
+  const [isLoadingTransactions, setIsLoadingTransactions] = useState(false)
+  const [txSearch, setTxSearch] = useState('')
+
+  const [isSubmitting, setIsSubmitting] = useState(false)
+
+  // Reset state when a different item opens the dialog
+  useEffect(() => {
+    if (!open) return
+    setEntryDate(item.extracted_data?.invoice?.invoiceDate || new Date().toISOString().slice(0, 10))
+    setLines(buildPrefillLines(item))
+    setLinkToTransaction(!!item.matched_transaction_id)
+    setSelectedTransactionId(item.matched_transaction_id)
+    const supplier = item.extracted_data?.supplier?.name?.trim() || ''
+    const invoiceNum = item.extracted_data?.invoice?.invoiceNumber?.trim() || ''
+    setDescription([supplier, invoiceNum].filter(Boolean).join(' · ') || 'Bokföring från inkorg')
+    setNotes('')
+    // eslint-disable-next-line react-hooks/exhaustive-deps
+  }, [open, item.id])
+
+  // When the user picks a transaction (or the toggle changes), re-derive
+  // the prefilled amounts so foreign-currency invoices follow the SEK
+  // figure on the actual bank movement.
+  const selectedTransactionAmount = useMemo(() => {
+    if (!linkToTransaction || !selectedTransactionId) return null
+    const tx = transactions.find((t) => t.id === selectedTransactionId)
+    return tx?.amount ?? null
+  }, [linkToTransaction, selectedTransactionId, transactions])
+
+  useEffect(() => {
+    if (!open) return
+    // Update amounts when the transaction selection changes, but preserve
+    // user-entered account numbers. This handles "user typed cost account,
+    // then picked an SEK-denominated transaction" — we want the SEK figure
+    // to flow into the line amounts without forgetting their account pick.
+    setLines((current) => {
+      const next = buildPrefillLines(item, selectedTransactionAmount)
+      return next.map((nl, i) => {
+        const existing = current[i]
+        if (!existing) return nl
+        return {
+          ...nl,
+          account_number: existing.account_number || nl.account_number,
+        }
+      })
+    })
+  }, [open, item, selectedTransactionAmount])
+
+  // Fetch fiscal periods and accounts on first open
+  useEffect(() => {
+    if (!open) return
+    let cancelled = false
+    ;(async () => {
+      try {
+        const [periodsRes, accountsRes] = await Promise.all([
+          fetch('/api/bookkeeping/fiscal-periods'),
+          fetch('/api/bookkeeping/accounts'),
+        ])
+        const periodsJson = await periodsRes.json()
+        const accountsJson = await accountsRes.json()
+        if (cancelled) return
+        setPeriods(periodsJson.data || [])
+        setAccounts(accountsJson.data || [])
+      } catch (err) {
+        console.error('[book-direct] fetch reference data failed:', err)
+      }
+    })()
+    return () => { cancelled = true }
+  }, [open])
+
+  // Auto-select fiscal period matching the entry date
+  useEffect(() => {
+    if (periods.length === 0) return
+    const match = periods.find(
+      (p) => entryDate >= p.period_start && entryDate <= p.period_end
+    )
+    if (match) {
+      setPeriodId(match.id)
+    } else if (!periodId && periods.length > 0) {
+      setPeriodId(periods[0].id)
+    }
+  }, [entryDate, periods, periodId])
+
+  // Fetch unmatched transactions when the link toggle turns on
+  useEffect(() => {
+    if (!open || !linkToTransaction) return
+    let cancelled = false
+    setIsLoadingTransactions(true)
+    const targetAmount = item.extracted_data?.totals?.total ?? null
+    ;(async () => {
+      try {
+        const res = await fetch('/api/transactions?unmatched=true')
+        const json = await res.json()
+        if (cancelled) return
+        const rows: PickerTransaction[] = (Array.isArray(json.data) ? json.data : [])
+          .map((t: PickerTransaction) => ({
+            id: t.id,
+            date: t.date,
+            description: t.description,
+            amount: t.amount,
+            currency: t.currency || 'SEK',
+          }))
+        setTransactions(rankByAmount(rows, targetAmount))
+      } catch (err) {
+        console.error('[book-direct] fetch transactions failed:', err)
+      } finally {
+        if (!cancelled) setIsLoadingTransactions(false)
+      }
+    })()
+    return () => { cancelled = true }
+  }, [open, linkToTransaction, item.extracted_data?.totals?.total])
+
+  const filteredTransactions = useMemo(() => {
+    const term = txSearch.trim().toLowerCase()
+    if (!term) return transactions
+    return transactions.filter((t) => (t.description || '').toLowerCase().includes(term))
+  }, [transactions, txSearch])
+
+  const totals = useMemo(() => {
+    const debit = lines.reduce((sum, l) => sum + (parseFloat(l.debit_amount) || 0), 0)
+    const credit = lines.reduce((sum, l) => sum + (parseFloat(l.credit_amount) || 0), 0)
+    const roundedDebit = Math.round(debit * 100) / 100
+    const roundedCredit = Math.round(credit * 100) / 100
+    return {
+      debit: roundedDebit,
+      credit: roundedCredit,
+      balanced: roundedDebit === roundedCredit && roundedDebit > 0,
+      diff: Math.round((roundedDebit - roundedCredit) * 100) / 100,
+    }
+  }, [lines])
+
+  const updateLine = useCallback((idx: number, patch: Partial<FormLine>) => {
+    setLines((prev) => prev.map((l, i) => (i === idx ? { ...l, ...patch } : l)))
+  }, [])
+
+  const addLine = useCallback(() => {
+    setLines((prev) => [...prev, { ...BLANK_LINE }])
+  }, [])
+
+  const removeLine = useCallback((idx: number) => {
+    setLines((prev) => prev.length <= 2 ? prev : prev.filter((_, i) => i !== idx))
+  }, [])
+
+  const disabledReason = useMemo(() => {
+    if (isSubmitting) return null
+    if (!entryDate) return 'Välj datum'
+    if (!periodId) return 'Välj räkenskapsperiod'
+    if (description.trim().length === 0) return 'Fyll i beskrivning'
+    if (lines.some((l) => l.account_number.trim().length === 0)) return 'Alla rader behöver ett konto'
+    if (!totals.balanced) return 'Debet och kredit måste vara lika'
+    if (linkToTransaction && !selectedTransactionId) return 'Välj en banktransaktion att koppla till'
+    return null
+  }, [isSubmitting, entryDate, periodId, description, lines, totals.balanced, linkToTransaction, selectedTransactionId])
+
+  const canSubmit = !isSubmitting && disabledReason === null
+
+  const handleSubmit = useCallback(async () => {
+    if (!canSubmit) return
+    setIsSubmitting(true)
+    try {
+      const payload = {
+        fiscal_period_id: periodId,
+        entry_date: entryDate,
+        description: description.trim(),
+        notes: notes.trim() || undefined,
+        lines: lines.map((l) => ({
+          account_number: l.account_number.trim(),
+          debit_amount: parseFloat(l.debit_amount) || 0,
+          credit_amount: parseFloat(l.credit_amount) || 0,
+        })),
+        transaction_id: linkToTransaction ? selectedTransactionId ?? undefined : undefined,
+      }
+      const res = await fetch(
+        `/api/extensions/ext/invoice-inbox/items/${item.id}/book-direct`,
+        {
+          method: 'POST',
+          headers: { 'Content-Type': 'application/json' },
+          body: JSON.stringify(payload),
+        }
+      )
+      const json = await res.json().catch(() => ({}))
+      if (!res.ok) {
+        toast({
+          title: 'Kunde inte bokföra',
+          description: json.error || 'Försök igen.',
+          variant: 'destructive',
+        })
+        return
+      }
+      const voucher = json?.data?.journal_entry
+      toast({
+        title: 'Bokfört',
+        description: voucher
+          ? `Verifikation ${voucher.voucher_series}${voucher.voucher_number} skapad.`
+          : 'Verifikation skapad.',
+      })
+      await onSuccess()
+      onOpenChange(false)
+    } finally {
+      setIsSubmitting(false)
+    }
+  }, [
+    canSubmit, periodId, entryDate, description, notes, lines,
+    linkToTransaction, selectedTransactionId, item.id, toast, onSuccess, onOpenChange,
+  ])
+
+  const targetAmount = item.extracted_data?.totals?.total ?? null
+  const targetCurrency = item.extracted_data?.invoice?.currency ?? 'SEK'
+
+  return (
+    <Dialog open={open} onOpenChange={onOpenChange}>
+      <DialogContent className="max-w-3xl max-h-[90vh] overflow-y-auto">
+        <DialogHeader>
+          <DialogTitle>Bokför direkt</DialogTitle>
+          <DialogDescription>
+            Skapa en verifikation från underlaget. Dokumentet bifogas verifikationen som underlag.
+          </DialogDescription>
+        </DialogHeader>
+
+        <div className="space-y-6 pt-2">
+          {/* Metadata row */}
+          <div className="grid grid-cols-1 md:grid-cols-3 gap-4">
+            <div className="space-y-1.5">
+              <Label htmlFor="bd-date">Datum</Label>
+              <Input
+                id="bd-date"
+                type="date"
+                value={entryDate}
+                onChange={(e) => setEntryDate(e.target.value)}
+                disabled={isSubmitting}
+                className="tabular-nums"
+              />
+            </div>
+            <div className="space-y-1.5 md:col-span-2">
+              <Label htmlFor="bd-period">Räkenskapsperiod</Label>
+              <Select
+                value={periodId}
+                onValueChange={setPeriodId}
+                disabled={isSubmitting || periods.length === 0}
+              >
+                <SelectTrigger id="bd-period">
+                  <SelectValue placeholder="Välj period" />
+                </SelectTrigger>
+                <SelectContent>
+                  {periods.map((p) => {
+                    const lockState = p.locked_at
+                      ? 'låst'
+                      : p.is_closed
+                        ? 'stängd'
+                        : null
+                    return (
+                      <SelectItem key={p.id} value={p.id}>
+                        {p.period_start} – {p.period_end}
+                        {lockState && ` (${lockState})`}
+                      </SelectItem>
+                    )
+                  })}
+                </SelectContent>
+              </Select>
+            </div>
+          </div>
+
+          <div className="space-y-1.5">
+            <Label htmlFor="bd-description">Beskrivning</Label>
+            <Input
+              id="bd-description"
+              value={description}
+              onChange={(e) => setDescription(e.target.value)}
+              disabled={isSubmitting}
+              placeholder="Leverantör · fakturanummer"
+            />
+          </div>
+
+          {/* Transaction link toggle + picker */}
+          <div className="rounded-lg border p-4 space-y-3">
+            <div className="flex items-center justify-between gap-3">
+              <div className="space-y-0.5">
+                <Label htmlFor="bd-link-tx" className="text-sm">
+                  Koppla till banktransaktion
+                </Label>
+                <p className="text-xs text-muted-foreground">
+                  Slå på om dokumentet motsvarar en redan-bokad bankhändelse. Annars
+                  bokförs det som en fristående verifikation.
+                </p>
+              </div>
+              <Switch
+                id="bd-link-tx"
+                checked={linkToTransaction}
+                onCheckedChange={setLinkToTransaction}
+                disabled={isSubmitting}
+              />
+            </div>
+            {linkToTransaction && (
+              <div className="space-y-2 pt-2 border-t">
+                <div className="relative">
+                  <Search className="pointer-events-none absolute left-3 top-1/2 -translate-y-1/2 h-4 w-4 text-muted-foreground" />
+                  <Input
+                    placeholder="Sök på beskrivning…"
+                    value={txSearch}
+                    onChange={(e) => setTxSearch(e.target.value)}
+                    className="pl-10"
+                    disabled={isSubmitting}
+                  />
+                </div>
+                <div className="max-h-56 overflow-y-auto rounded-md border">
+                  {isLoadingTransactions ? (
+                    <div className="flex items-center justify-center py-8 text-sm text-muted-foreground">
+                      <Loader2 className="h-4 w-4 mr-2 animate-spin" /> Laddar…
+                    </div>
+                  ) : filteredTransactions.length === 0 ? (
+                    <p className="py-6 text-center text-sm text-muted-foreground">
+                      Inga okategoriserade transaktioner.
+                    </p>
+                  ) : (
+                    <ul className="divide-y">
+                      {filteredTransactions.slice(0, 30).map((tx) => {
+                        const isSelected = selectedTransactionId === tx.id
+                        return (
+                          <li key={tx.id}>
+                            <button
+                              type="button"
+                              className={cn(
+                                'w-full flex items-center justify-between gap-3 px-3 py-2.5 text-left text-sm transition-colors',
+                                isSelected
+                                  ? 'bg-primary/10 border-l-2 border-primary'
+                                  : 'border-l-2 border-transparent hover:bg-accent/40'
+                              )}
+                              onClick={() => setSelectedTransactionId(tx.id)}
+                              disabled={isSubmitting}
+                            >
+                              <span className="shrink-0 w-4 flex items-center justify-center">
+                                {isSelected ? (
+                                  <Check className="h-3.5 w-3.5 text-primary" />
+                                ) : null}
+                              </span>
+                              <div className="min-w-0 flex-1">
+                                <p className="truncate">{tx.description}</p>
+                                <p className="text-xs text-muted-foreground tabular-nums">{tx.date}</p>
+                              </div>
+                              <span
+                                className={cn(
+                                  'tabular-nums text-sm shrink-0',
+                                  tx.amount < 0 ? 'text-destructive' : 'text-foreground'
+                                )}
+                              >
+                                {formatCurrency(tx.amount, tx.currency || 'SEK')}
+                              </span>
+                            </button>
+                          </li>
+                        )
+                      })}
+                    </ul>
+                  )}
+                </div>
+              </div>
+            )}
+          </div>
+
+          {/* Journal entry lines */}
+          <div className="space-y-2">
+            <div className="flex items-center justify-between gap-3">
+              <Label className="text-sm">Konteringsrader</Label>
+              <div className="text-xs text-muted-foreground text-right">
+                {targetAmount != null && (
+                  <span>
+                    Underlag:{' '}
+                    <span className="tabular-nums font-medium text-foreground">
+                      {formatCurrency(targetAmount, targetCurrency)}
+                    </span>
+                  </span>
+                )}
+                {selectedTransactionAmount != null && (
+                  <span>
+                    {targetAmount != null && ' · '}
+                    Transaktion:{' '}
+                    <span className="tabular-nums font-medium text-foreground">
+                      {formatCurrency(Math.abs(selectedTransactionAmount), 'SEK')}
+                    </span>
+                  </span>
+                )}
+              </div>
+            </div>
+            {targetCurrency !== 'SEK' && selectedTransactionAmount != null && (
+              <p className="text-[11px] text-muted-foreground">
+                Underlaget är i {targetCurrency}. Bokföringen sker i SEK enligt
+                transaktionens belopp. Momsraden har lämnats bort — vid behov
+                lägg till en rad för omvänd skattskyldighet manuellt.
+              </p>
+            )}
+            <div className="rounded-lg border overflow-hidden">
+              <table className="w-full text-sm">
+                <thead className="bg-muted/40">
+                  <tr className="text-[11px] uppercase tracking-wider text-muted-foreground">
+                    <th className="text-left font-medium px-3 py-2 w-[40%]">Konto</th>
+                    <th className="text-right font-medium px-3 py-2">Debet</th>
+                    <th className="text-right font-medium px-3 py-2">Kredit</th>
+                    <th className="w-10" />
+                  </tr>
+                </thead>
+                <tbody className="divide-y">
+                  {lines.map((line, idx) => (
+                    <tr key={idx}>
+                      <td className="px-3 py-2">
+                        <AccountCombobox
+                          value={line.account_number}
+                          accounts={accounts}
+                          onChange={(v) => updateLine(idx, { account_number: v })}
+                        />
+                      </td>
+                      <td className="px-3 py-2">
+                        <Input
+                          type="number"
+                          step="0.01"
+                          inputMode="decimal"
+                          value={line.debit_amount}
+                          onChange={(e) => updateLine(idx, { debit_amount: e.target.value, credit_amount: e.target.value ? '' : line.credit_amount })}
+                          disabled={isSubmitting}
+                          className="text-right tabular-nums"
+                          placeholder="0,00"
+                        />
+                      </td>
+                      <td className="px-3 py-2">
+                        <Input
+                          type="number"
+                          step="0.01"
+                          inputMode="decimal"
+                          value={line.credit_amount}
+                          onChange={(e) => updateLine(idx, { credit_amount: e.target.value, debit_amount: e.target.value ? '' : line.debit_amount })}
+                          disabled={isSubmitting}
+                          className="text-right tabular-nums"
+                          placeholder="0,00"
+                        />
+                      </td>
+                      <td className="px-2 py-2 text-right">
+                        <Button
+                          type="button"
+                          variant="ghost"
+                          size="icon"
+                          className="h-8 w-8"
+                          onClick={() => removeLine(idx)}
+                          disabled={isSubmitting || lines.length <= 2}
+                          aria-label="Ta bort rad"
+                        >
+                          <Trash2 className="h-3.5 w-3.5" />
+                        </Button>
+                      </td>
+                    </tr>
+                  ))}
+                </tbody>
+                <tfoot className="bg-muted/20 text-xs">
+                  <tr>
+                    <td className="px-3 py-2 text-right font-medium uppercase tracking-wider text-muted-foreground">
+                      Summa
+                    </td>
+                    <td className="px-3 py-2 text-right tabular-nums font-medium">
+                      {totals.debit.toFixed(2)}
+                    </td>
+                    <td className="px-3 py-2 text-right tabular-nums font-medium">
+                      {totals.credit.toFixed(2)}
+                    </td>
+                    <td />
+                  </tr>
+                </tfoot>
+              </table>
+            </div>
+            <div className="flex items-center justify-between gap-3">
+              <Button
+                type="button"
+                variant="ghost"
+                size="sm"
+                onClick={addLine}
+                disabled={isSubmitting}
+              >
+                <Plus className="h-3.5 w-3.5 mr-1.5" />
+                Lägg till rad
+              </Button>
+              {totals.balanced ? (
+                <Badge variant="success" className="text-[11px]">
+                  Balanserad
+                </Badge>
+              ) : (
+                <span className="text-xs text-muted-foreground flex items-center gap-1.5 tabular-nums">
+                  <AlertTriangle className="h-3.5 w-3.5 text-warning" />
+                  Diff {totals.diff.toFixed(2)}
+                </span>
+              )}
+            </div>
+          </div>
+
+          <div className="space-y-1.5">
+            <Label htmlFor="bd-notes" className="text-xs uppercase tracking-wider text-muted-foreground">
+              Anteckningar (valfritt)
+            </Label>
+            <Textarea
+              id="bd-notes"
+              value={notes}
+              onChange={(e) => setNotes(e.target.value)}
+              disabled={isSubmitting}
+              rows={2}
+              placeholder="Intern kommentar om verifikationen"
+            />
+          </div>
+
+          <div className="flex items-center justify-between gap-3 pt-2 border-t">
+            <p
+              className={cn(
+                'text-xs tabular-nums',
+                disabledReason ? 'text-warning-foreground' : 'text-muted-foreground'
+              )}
+              aria-live="polite"
+            >
+              {disabledReason ?? 'Klar att bokföra.'}
+            </p>
+            <div className="flex items-center gap-2">
+              <Button
+                type="button"
+                variant="ghost"
+                onClick={() => onOpenChange(false)}
+                disabled={isSubmitting}
+              >
+                Avbryt
+              </Button>
+              <Button
+                type="button"
+                onClick={handleSubmit}
+                disabled={!canSubmit}
+                title={disabledReason ?? undefined}
+              >
+                {isSubmitting ? (
+                  <>
+                    <Loader2 className="h-3.5 w-3.5 mr-1.5 animate-spin" />
+                    Bokför…
+                  </>
+                ) : (
+                  'Bokför'
+                )}
+              </Button>
+            </div>
+          </div>
+        </div>
+      </DialogContent>
+    </Dialog>
+  )
+}
@@ -38,6 +38,9 @@ import {
  DialogTitle,
  DialogDescription,
 } from '@/components/ui/dialog'
+import BookDirectlyDialog from '@/components/extensions/general/BookDirectlyDialog'
+
+type AccountingMethod = 'accrual' | 'cash'

 // ── Types ────────────────────────────────────────────────────

@@ -54,6 +57,7 @@ interface InboxItem {
  matched_supplier_id: string | null
  matched_transaction_id: string | null
  created_supplier_invoice_id: string | null
+  created_journal_entry_id: string | null
  error_message: string | null
  // Set client-side only while a manual upload is in flight. Replaced by a
  // real server-side row once the AI extraction completes.
@@ -147,6 +151,11 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
  const [isRotating, setIsRotating] = useState(false)
  const [isDragging, setIsDragging] = useState(false)
  const [attachOpen, setAttachOpen] = useState(false)
+  const [bookDirectOpen, setBookDirectOpen] = useState(false)
+  // Cash method users see "Bokför direkt" as the primary CTA; accrual users
+  // see "Skapa leverantörsfaktura". Defaults to 'accrual' until we've read
+  // the company settings so we don't flicker the CTA order on first paint.
+  const [accountingMethod, setAccountingMethod] = useState<AccountingMethod>('accrual')

  // ── Data loading ───────────────────────────────────────────

@@ -177,6 +186,16 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
  useEffect(() => {
    fetchItems()
    fetchInboxAddress()
+    // Resolve the company's bookkeeping method — drives CTA hierarchy.
+    fetch('/api/settings')
+      .then((r) => (r.ok ? r.json() : null))
+      .then((body) => {
+        const method = body?.data?.accounting_method
+        if (method === 'cash' || method === 'accrual') {
+          setAccountingMethod(method)
+        }
+      })
+      .catch(() => { /* keep 'accrual' default */ })
  }, [fetchItems, fetchInboxAddress])

  // Read the onboarding-dismissed flag from localStorage after mount
@@ -207,7 +226,10 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
  const hasInboxAddress = !!inboxAddress
  const hasAnyItem = items.length > 0
  const hasResolvedItem = items.some(
-    (it) => !!it.created_supplier_invoice_id || !!it.matched_transaction_id
+    (it) =>
+      !!it.created_supplier_invoice_id ||
+      !!it.matched_transaction_id ||
+      !!it.created_journal_entry_id
  )
  const showOnboarding =
    !onboardingDismissed && !(hasInboxAddress && hasAnyItem && hasResolvedItem)
@@ -219,7 +241,10 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
    return items.filter((item) => {
      // Status filter
      const isErr = item.status === 'error'
-      const isDone = !!item.created_supplier_invoice_id || !!item.matched_transaction_id
+      const isDone =
+        !!item.created_supplier_invoice_id ||
+        !!item.matched_transaction_id ||
+        !!item.created_journal_entry_id
      const needsAction = !isErr && !isDone
      if (filter === 'error' && !isErr) return false
      if (filter === 'done' && !isDone) return false
@@ -302,6 +327,7 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
      matched_supplier_id: null,
      matched_transaction_id: null,
      created_supplier_invoice_id: null,
+      created_journal_entry_id: null,
      error_message: null,
      isPlaceholder: true,
      fileName: file.name,
@@ -423,7 +449,9 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {

    // Skip items that the server would 409 on, surface the count to the user.
    const targets = items.filter((it) => selectedIds.has(it.id))
-    const deletable = targets.filter((it) => !it.created_supplier_invoice_id)
+    const deletable = targets.filter(
+      (it) => !it.created_supplier_invoice_id && !it.created_journal_entry_id
+    )
    const skipped = targets.length - deletable.length

    setIsBulkDeleting(true)
@@ -770,8 +798,10 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
          {selected ? (
            <FieldsRail
              item={selected}
+              accountingMethod={accountingMethod}
              onDelete={() => handleDelete(selected.id)}
              onAttach={() => setAttachOpen(true)}
+              onBookDirect={() => setBookDirectOpen(true)}
              isDeleting={isDeleting}
              onRetryRequested={async () => {
                await Promise.all([fetchItems(), handleSelect(selected.id)])
@@ -825,6 +855,16 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
        }}
      />
    )}
+    {selected && (
+      <BookDirectlyDialog
+        open={bookDirectOpen}
+        onOpenChange={setBookDirectOpen}
+        item={selected}
+        onSuccess={async () => {
+          await Promise.all([fetchItems(), handleSelect(selected.id)])
+        }}
+      />
+    )}
    </div>
  )
 }
@@ -1551,15 +1591,19 @@ function EmptyPreview({

 function FieldsRail({
  item,
+  accountingMethod,
  onDelete,
  onAttach,
+  onBookDirect,
  isDeleting,
  onFieldsUpdated,
  onRetryRequested,
 }: {
  item: InboxItem
+  accountingMethod: AccountingMethod
  onDelete: () => void
  onAttach: () => void
+  onBookDirect: () => void
  isDeleting: boolean
  onFieldsUpdated: (data: InvoiceExtractionResult) => void
  onRetryRequested: () => Promise<void>
@@ -1567,8 +1611,10 @@ function FieldsRail({
  const { toast } = useToast()
  const data = item.extracted_data
  const isProcessed = !!item.created_supplier_invoice_id
-  const isLinkedToTransaction = !isProcessed && !!item.matched_transaction_id
-  const isResolved = isProcessed || isLinkedToTransaction
+  const isBookedDirectly = !isProcessed && !!item.created_journal_entry_id
+  const isLinkedToTransaction =
+    !isProcessed && !isBookedDirectly && !!item.matched_transaction_id
+  const isResolved = isProcessed || isBookedDirectly || isLinkedToTransaction
  const [isRetrying, setIsRetrying] = useState(false)
  const [isCreatingSupplier, setIsCreatingSupplier] = useState(false)

@@ -1780,6 +1826,13 @@ function FieldsRail({
              Öppna leverantörsfaktura
            </Button>
          </Link>
+        ) : isBookedDirectly && item.created_journal_entry_id ? (
+          <Link href={`/bookkeeping/${item.created_journal_entry_id}`} className="block">
+            <Button variant="default" size="sm" className="w-full">
+              <ArrowRight className="h-3.5 w-3.5 mr-1.5" />
+              Öppna verifikation
+            </Button>
+          </Link>
        ) : isLinkedToTransaction && item.matched_transaction_id ? (
          <Link href={`/transactions?highlight=${item.matched_transaction_id}`} className="block">
            <Button variant="default" size="sm" className="w-full">
@@ -1787,6 +1840,33 @@ function FieldsRail({
              Bokför transaktionen
            </Button>
          </Link>
+        ) : accountingMethod === 'cash' ? (
+          <>
+            <Button
+              variant="default"
+              size="sm"
+              className="w-full"
+              onClick={onBookDirect}
+            >
+              Bokför direkt
+            </Button>
+            <Button
+              variant="outline"
+              size="sm"
+              className="w-full"
+              onClick={onAttach}
+              disabled={!item.document_id}
+              title={!item.document_id ? 'Ingen bilaga att koppla' : undefined}
+            >
+              <Link2 className="h-3.5 w-3.5 mr-1.5" />
+              Koppla till transaktion
+            </Button>
+            <Link href={`/supplier-invoices/new?inbox_item_id=${item.id}`} className="block">
+              <Button variant="ghost" size="sm" className="w-full">
+                Skapa leverantörsfaktura
+              </Button>
+            </Link>
+          </>
        ) : (
          <>
            <Button
@@ -1805,6 +1885,14 @@ function FieldsRail({
                Skapa leverantörsfaktura
              </Button>
            </Link>
+            <Button
+              variant="ghost"
+              size="sm"
+              className="w-full"
+              onClick={onBookDirect}
+            >
+              Bokför direkt
+            </Button>
          </>
        )}
        <Button
@@ -1816,9 +1904,11 @@ function FieldsRail({
          title={
            isProcessed
              ? 'Kopplad till leverantörsfaktura — kan inte tas bort'
-              : isLinkedToTransaction
-                ? 'Kopplad till transaktion — koppla loss innan borttagning'
-                : undefined
+              : isBookedDirectly
+                ? 'Bokförd — kan inte tas bort'
+                : isLinkedToTransaction
+                  ? 'Kopplad till transaktion — koppla loss innan borttagning'
+                  : undefined
          }
        >
          {isDeleting ? (
@@ -1834,6 +1924,12 @@ function FieldsRail({
            Bearbetad
          </Badge>
        )}
+        {isBookedDirectly && (
+          <Badge variant="secondary" className="w-full justify-center text-[10px]">
+            <Check className="h-2.5 w-2.5 mr-1" />
+            Bokförd
+          </Badge>
+        )}
        {isLinkedToTransaction && (
          <Badge variant="secondary" className="w-full justify-center text-[10px]">
            <Link2 className="h-2.5 w-2.5 mr-1" />
@@ -0,0 +1,250 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { invoiceInboxExtension } from '@/extensions/general/invoice-inbox'
+import {
+  createQueuedMockSupabase,
+  createMockRequest,
+  parseJsonResponse,
+  makeInvoiceInboxItem,
+} from '@/tests/helpers'
+import type { ExtensionContext } from '@/lib/extensions/types'
+
+const createJournalEntryMock = vi.fn()
+const linkToJournalEntryMock = vi.fn()
+
+vi.mock('@/lib/bookkeeping/engine', () => ({
+  createJournalEntry: (...args: unknown[]) => createJournalEntryMock(...args),
+}))
+
+vi.mock('@/lib/core/documents/document-service', () => ({
+  linkToJournalEntry: (...args: unknown[]) => linkToJournalEntryMock(...args),
+}))
+
+function findRoute(method: string, path: string) {
+  return invoiceInboxExtension.apiRoutes!.find(
+    (r) => r.method === method && r.path === path
+  )!
+}
+
+function buildCtx(supabase: unknown, overrides: Partial<ExtensionContext> = {}): ExtensionContext {
+  return {
+    userId: 'user-1',
+    companyId: 'company-1',
+    extensionId: 'invoice-inbox',
+    supabase: supabase as ExtensionContext['supabase'],
+    emit: vi.fn(),
+    settings: { get: vi.fn(), set: vi.fn() },
+    storage: { from: vi.fn() } as unknown as ExtensionContext['storage'],
+    log: { info: vi.fn(), warn: vi.fn(), error: vi.fn(), debug: vi.fn() } as unknown as ExtensionContext['log'],
+    services: {},
+    ...overrides,
+  } as ExtensionContext
+}
+
+const PERIOD_UUID = '00000000-0000-4000-8000-000000000010'
+const TX_UUID = '00000000-0000-4000-8000-000000000020'
+
+const VALID_BODY = {
+  fiscal_period_id: PERIOD_UUID,
+  entry_date: '2026-05-14',
+  description: 'Kvitto från Spotify',
+  lines: [
+    { account_number: '6540', debit_amount: 79.2, credit_amount: 0 },
+    { account_number: '2641', debit_amount: 19.8, credit_amount: 0 },
+    { account_number: '1930', debit_amount: 0, credit_amount: 99 },
+  ],
+}
+
+describe('POST /items/:id/book-direct', () => {
+  const route = findRoute('POST', '/items/:id/book-direct')
+
+  beforeEach(() => {
+    createJournalEntryMock.mockReset()
+    linkToJournalEntryMock.mockReset()
+    createJournalEntryMock.mockResolvedValue({
+      id: 'je-1',
+      voucher_series: 'A',
+      voucher_number: 42,
+    })
+    linkToJournalEntryMock.mockResolvedValue({ id: 'doc-1' })
+  })
+
+  it('returns 401 when no context', async () => {
+    const request = createMockRequest('/items/item-1/book-direct', {
+      method: 'POST',
+      body: VALID_BODY,
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, undefined)
+    const { status } = await parseJsonResponse(res)
+    expect(status).toBe(401)
+  })
+
+  it('returns 400 when body is invalid (unbalanced is checked by engine; here we check zod-level)', async () => {
+    const { supabase } = createQueuedMockSupabase()
+    const ctx = buildCtx(supabase)
+    const request = createMockRequest('/items/item-1/book-direct', {
+      method: 'POST',
+      body: { fiscal_period_id: 'not-a-uuid' },
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, ctx)
+    const { status } = await parseJsonResponse(res)
+    expect(status).toBe(400)
+  })
+
+  it('returns 404 when inbox item not found', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: null })
+
+    const ctx = buildCtx(supabase)
+    const request = createMockRequest('/items/item-1/book-direct', {
+      method: 'POST',
+      body: VALID_BODY,
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, ctx)
+    const { status } = await parseJsonResponse(res)
+    expect(status).toBe(404)
+  })
+
+  it('returns 409 when item already linked to a supplier invoice', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({
+      data: makeInvoiceInboxItem({
+        created_supplier_invoice_id: 'si-1',
+      }),
+    })
+
+    const ctx = buildCtx(supabase)
+    const request = createMockRequest('/items/item-1/book-direct', {
+      method: 'POST',
+      body: VALID_BODY,
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, ctx)
+    const { status } = await parseJsonResponse(res)
+    expect(status).toBe(409)
+  })
+
+  it('returns 409 when item already has a journal entry', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({
+      data: makeInvoiceInboxItem({
+        created_journal_entry_id: 'je-existing',
+      }),
+    })
+
+    const ctx = buildCtx(supabase)
+    const request = createMockRequest('/items/item-1/book-direct', {
+      method: 'POST',
+      body: VALID_BODY,
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, ctx)
+    const { status } = await parseJsonResponse(res)
+    expect(status).toBe(409)
+  })
+
+  it('books a standalone entry and links the document', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    // 1. fetch inbox item
+    enqueue({ data: makeInvoiceInboxItem({ document_id: 'doc-1' }) })
+    // 2. update inbox item (status=confirmed, created_journal_entry_id)
+    enqueue({ data: null })
+
+    const ctx = buildCtx(supabase)
+    const request = createMockRequest('/items/item-1/book-direct', {
+      method: 'POST',
+      body: VALID_BODY,
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, ctx)
+    const { status, body } = await parseJsonResponse(res)
+
+    expect(status).toBe(200)
+    expect(body).toMatchObject({
+      data: { journal_entry: { id: 'je-1' }, transaction_id: null },
+    })
+    expect(createJournalEntryMock).toHaveBeenCalledTimes(1)
+    expect(createJournalEntryMock).toHaveBeenCalledWith(
+      expect.anything(),
+      'company-1',
+      'user-1',
+      expect.objectContaining({
+        source_type: 'inbox_item',
+        fiscal_period_id: PERIOD_UUID,
+      }),
+    )
+    expect(linkToJournalEntryMock).toHaveBeenCalledWith(
+      expect.anything(),
+      'company-1',
+      'doc-1',
+      'je-1',
+    )
+  })
+
+  it('returns 404 when transaction_id is provided but not found', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: makeInvoiceInboxItem({}) })
+    enqueue({ data: null })  // transaction lookup
+
+    const ctx = buildCtx(supabase)
+    const request = createMockRequest('/items/item-1/book-direct', {
+      method: 'POST',
+      body: { ...VALID_BODY, transaction_id: TX_UUID },
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, ctx)
+    const { status } = await parseJsonResponse(res)
+    expect(status).toBe(404)
+    expect(createJournalEntryMock).not.toHaveBeenCalled()
+  })
+
+  it('returns 409 when transaction is already booked', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: makeInvoiceInboxItem({}) })
+    enqueue({ data: { id: TX_UUID, journal_entry_id: 'je-old' } })
+
+    const ctx = buildCtx(supabase)
+    const request = createMockRequest('/items/item-1/book-direct', {
+      method: 'POST',
+      body: { ...VALID_BODY, transaction_id: TX_UUID },
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, ctx)
+    const { status } = await parseJsonResponse(res)
+    expect(status).toBe(409)
+    expect(createJournalEntryMock).not.toHaveBeenCalled()
+  })
+
+  it('books with transaction link: source_type=bank_transaction, source_id=transaction.id', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: makeInvoiceInboxItem({ document_id: 'doc-1' }) })
+    enqueue({ data: { id: TX_UUID, journal_entry_id: null } })
+    enqueue({ data: null })  // transaction update
+    enqueue({ data: null })  // inbox item update
+
+    const ctx = buildCtx(supabase)
+    const request = createMockRequest('/items/item-1/book-direct', {
+      method: 'POST',
+      body: { ...VALID_BODY, transaction_id: TX_UUID },
+      searchParams: { _id: 'item-1' },
+    })
+    const res = await route.handler(request, ctx)
+    const { status, body } = await parseJsonResponse(res)
+
+    expect(status).toBe(200)
+    expect(body).toMatchObject({
+      data: { transaction_id: TX_UUID },
+    })
+    expect(createJournalEntryMock).toHaveBeenCalledWith(
+      expect.anything(),
+      'company-1',
+      'user-1',
+      expect.objectContaining({
+        source_type: 'bank_transaction',
+        source_id: TX_UUID,
+      }),
+    )
+  })
+})
@@ -18,7 +18,10 @@ import {
  composeInboxAddress,
 } from './lib/inbox-provisioning'
 import { createSupplierInvoiceRegistrationEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
-import { CreateSupplierInvoiceSchema } from '@/lib/api/schemas'
+import { createJournalEntry } from '@/lib/bookkeeping/engine'
+import { bookkeepingErrorResponse } from '@/lib/bookkeeping/errors'
+import { linkToJournalEntry } from '@/lib/core/documents/document-service'
+import { CreateSupplierInvoiceSchema, BookInboxItemDirectlySchema } from '@/lib/api/schemas'
 import { appendProcessingHistory } from '@/lib/processing-history/append'
 import { checkInboxUploadRateLimit } from '@/lib/rate-limits/inbox'
 import type { InvoiceExtractionResult, InvoiceInboxItem, SupplierInvoice, SupplierInvoiceItem } from '@/types'
@@ -321,6 +324,7 @@ export const invoiceInboxExtension: Extension = {
            id, status, source, created_at, extracted_data,
            matched_supplier_id, document_id, email_from, email_subject,
            email_received_at, error_message, created_supplier_invoice_id,
+            matched_transaction_id, created_journal_entry_id,
            resend_email_id
          `)
          .eq('company_id', ctx.companyId)
@@ -1027,7 +1031,7 @@ export const invoiceInboxExtension: Extension = {

        const { data: item } = await ctx.supabase
          .from('invoice_inbox_items')
-          .select('id, created_supplier_invoice_id')
+          .select('id, created_supplier_invoice_id, created_journal_entry_id')
          .eq('id', id)
          .eq('company_id', ctx.companyId)
          .maybeSingle()
@@ -1039,6 +1043,12 @@ export const invoiceInboxExtension: Extension = {
            { status: 409 }
          )
        }
+        if (item.created_journal_entry_id) {
+          return NextResponse.json(
+            { error: 'Posten är bokförd och kan inte tas bort.' },
+            { status: 409 }
+          )
+        }

        const { error } = await ctx.supabase
          .from('invoice_inbox_items')
@@ -1253,6 +1263,172 @@ export const invoiceInboxExtension: Extension = {
        })
      },
    },
+
+    // ── Book inbox item directly as a manual journal entry ─
+    // For kontantmetoden users (and ad-hoc receipts) — bypasses the
+    // supplier-invoice flow entirely. Optionally links to a bank
+    // transaction; otherwise produces a standalone verifikation
+    // (e.g. private outlay, cash receipt). The source document is
+    // attached to the new entry per BFL 5 kap. 6§.
+    {
+      method: 'POST',
+      path: '/items/:id/book-direct',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        if (!ctx) return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+
+        const url = new URL(request.url)
+        const id = url.searchParams.get('_id')
+        if (!id) return NextResponse.json({ error: 'Missing id' }, { status: 400 })
+
+        let body: z.infer<typeof BookInboxItemDirectlySchema>
+        try {
+          const json = await request.json()
+          body = BookInboxItemDirectlySchema.parse(json)
+        } catch (err) {
+          return NextResponse.json(
+            { error: err instanceof Error ? err.message : 'Invalid request body' },
+            { status: 400 }
+          )
+        }
+
+        const { data: item, error: fetchError } = await ctx.supabase
+          .from('invoice_inbox_items')
+          .select('id, document_id, status, created_supplier_invoice_id, created_journal_entry_id, matched_transaction_id, correlation_id')
+          .eq('id', id)
+          .eq('company_id', ctx.companyId)
+          .maybeSingle()
+
+        if (fetchError) {
+          // Surface the real DB error instead of masking as 404. Common cause:
+          // the migration adding `created_journal_entry_id` hasn't been
+          // applied to this database (e.g. local dev DB lagging staging).
+          console.error('[invoice-inbox/book-direct] Item lookup failed:', fetchError)
+          return NextResponse.json(
+            { error: `Kunde inte slå upp posten: ${fetchError.message}` },
+            { status: 500 }
+          )
+        }
+        if (!item) {
+          return NextResponse.json({ error: 'Inbox item not found' }, { status: 404 })
+        }
+        if (item.created_supplier_invoice_id) {
+          return NextResponse.json(
+            { error: 'Posten är redan kopplad till en leverantörsfaktura.' },
+            { status: 409 }
+          )
+        }
+        if (item.created_journal_entry_id) {
+          return NextResponse.json(
+            { error: 'Posten är redan bokförd.' },
+            { status: 409 }
+          )
+        }
+
+        // If a transaction is provided, validate it before booking.
+        let transaction: { id: string; journal_entry_id: string | null } | null = null
+        if (body.transaction_id) {
+          const { data: tx, error: txError } = await ctx.supabase
+            .from('transactions')
+            .select('id, journal_entry_id')
+            .eq('id', body.transaction_id)
+            .eq('company_id', ctx.companyId)
+            .maybeSingle()
+          if (txError || !tx) {
+            return NextResponse.json({ error: 'Transaktion hittades inte' }, { status: 404 })
+          }
+          if (tx.journal_entry_id) {
+            return NextResponse.json(
+              { error: 'Transaktionen är redan bokförd' },
+              { status: 409 }
+            )
+          }
+          transaction = tx
+        }
+
+        // Create the journal entry via the engine. Source-tracks back to
+        // the inbox item so the audit trail is preserved even when no
+        // transaction is involved.
+        let journalEntry
+        try {
+          journalEntry = await createJournalEntry(ctx.supabase, ctx.companyId, ctx.userId, {
+            fiscal_period_id: body.fiscal_period_id,
+            entry_date: body.entry_date,
+            description: body.description,
+            source_type: transaction ? 'bank_transaction' : 'inbox_item',
+            source_id: transaction ? transaction.id : item.id,
+            notes: body.notes,
+            lines: body.lines,
+          })
+        } catch (err) {
+          const typed = bookkeepingErrorResponse(err)
+          if (typed) return typed
+          return NextResponse.json(
+            { error: err instanceof Error ? err.message : 'Kunde inte skapa verifikation' },
+            { status: 400 }
+          )
+        }
+
+        // Link the source document to the new entry. Best-effort — the
+        // entry itself is already posted; surfacing the failure shouldn't
+        // roll it back, but log so support can re-link manually.
+        if (item.document_id) {
+          try {
+            await linkToJournalEntry(
+              ctx.supabase,
+              ctx.companyId,
+              item.document_id,
+              journalEntry.id
+            )
+          } catch (err) {
+            console.error('[invoice-inbox/book-direct] Document link failed:', err)
+          }
+        }
+
+        // If transaction-linked, mark the transaction as booked.
+        if (transaction) {
+          const { error: txUpdateError } = await ctx.supabase
+            .from('transactions')
+            .update({
+              journal_entry_id: journalEntry.id,
+              is_business: true,
+              category: 'uncategorized',
+            })
+            .eq('id', transaction.id)
+            .eq('company_id', ctx.companyId)
+          if (txUpdateError) {
+            console.error('[invoice-inbox/book-direct] Transaction link failed:', txUpdateError)
+          }
+        }
+
+        // Mark the inbox item as resolved by writing the FK. The status
+        // column is intentionally left at 'received' — terminal state is
+        // encoded via created_journal_entry_id / matched_transaction_id
+        // (see migration 20260504180000_invoice_inbox_remove_ai_columns).
+        const { error: updateError } = await ctx.supabase
+          .from('invoice_inbox_items')
+          .update({
+            created_journal_entry_id: journalEntry.id,
+            matched_transaction_id: transaction?.id ?? null,
+          })
+          .eq('id', id)
+          .eq('company_id', ctx.companyId)
+        if (updateError) {
+          return NextResponse.json({ error: updateError.message }, { status: 500 })
+        }
+
+        // The engine already emits journal_entry.committed — no need to
+        // re-emit. Transaction categorization is implicit: the entry is
+        // already source-linked to the transaction via source_type.
+
+        return NextResponse.json({
+          data: {
+            journal_entry: journalEntry,
+            inbox_item_id: id,
+            transaction_id: transaction?.id ?? null,
+          },
+        })
+      },
+    },
  ],
 }

@@ -95,6 +95,7 @@ export const JournalEntrySourceTypeSchema = z.enum([
  'correction',
  'import',
  'system',
+  'inbox_item',
  'supplier_invoice_registered',
  'supplier_invoice_paid',
  'supplier_invoice_cash_payment',
@@ -345,6 +346,15 @@ export const BookTransactionSchema = z.object({
  lines: z.array(CreateJournalEntryLineSchema).min(1, 'At least one line is required'),
 })

+export const BookInboxItemDirectlySchema = z.object({
+  fiscal_period_id: uuid,
+  entry_date: isoDate,
+  description: z.string().min(1, 'Beskrivning krävs'),
+  notes: z.string().max(2000).optional(),
+  lines: z.array(CreateJournalEntryLineSchema).min(2, 'Minst två rader krävs för dubbel bokföring'),
+  transaction_id: uuid.optional(),
+})
+
 export const MatchInvoiceSchema = z.object({
  invoice_id: uuid,
 })
@@ -0,0 +1,17 @@
+-- Invoice inbox: support "book directly" flow for kontantmetoden users.
+--
+-- Cash-method users (and accrual users dealing with personal expenses,
+-- cash receipts, etc.) need to be able to turn an inbox item directly
+-- into a manual journal entry without going through a supplier invoice.
+-- This column gives the inbox the third terminal status, symmetric with
+-- `created_supplier_invoice_id` and `matched_transaction_id`.
+
+ALTER TABLE public.invoice_inbox_items
+  ADD COLUMN IF NOT EXISTS created_journal_entry_id uuid
+  REFERENCES public.journal_entries(id) ON DELETE SET NULL;
+
+CREATE INDEX IF NOT EXISTS idx_inbox_items_created_journal_entry
+  ON public.invoice_inbox_items(company_id, created_journal_entry_id)
+  WHERE created_journal_entry_id IS NOT NULL;
+
+NOTIFY pgrst, 'reload schema';
@@ -0,0 +1,17 @@
+-- Invoice inbox: enforce one journal entry per inbox item.
+--
+-- The book-direct route does a check-then-write (409 guard on
+-- created_journal_entry_id, then createJournalEntry, then update).
+-- Without a UNIQUE constraint, two concurrent calls for the same
+-- inbox item can both pass the guard, both insert a journal entry,
+-- and the second update overwrites the FK — orphaning the first
+-- entry in an immutable ledger with no inbox reference.
+--
+-- PostgreSQL treats NULLs as distinct in UNIQUE constraints by
+-- default, so unbooked items (NULL) remain unconstrained.
+
+ALTER TABLE public.invoice_inbox_items
+  ADD CONSTRAINT invoice_inbox_items_journal_entry_unique
+  UNIQUE (created_journal_entry_id);
+
+NOTIFY pgrst, 'reload schema';
@@ -570,6 +570,8 @@ export function makeInvoiceInboxItem(
    extracted_data: null,
    matched_supplier_id: null,
    created_supplier_invoice_id: null,
+    matched_transaction_id: null,
+    created_journal_entry_id: null,
    error_message: null,
    raw_email_payload: null,
    correlation_id: null,
@@ -929,6 +929,7 @@ export type JournalEntrySourceType =
  | 'correction'
  | 'import'
  | 'system'
+  | 'inbox_item'
  | 'supplier_invoice_registered'
  | 'supplier_invoice_paid'
  | 'supplier_invoice_cash_payment'
@@ -1716,6 +1717,8 @@ export interface InvoiceInboxItem {
  extracted_data: Record<string, unknown> | null
  matched_supplier_id: string | null
  created_supplier_invoice_id: string | null
+  matched_transaction_id: string | null
+  created_journal_entry_id: string | null
  error_message: string | null
  raw_email_payload: Record<string, unknown> | null