feat: booking template library with system templates and cross-company sharing (#235)

* feat: implement viewer role permissions for bank transaction imports and connections

* feat: add booking_template_library table with 30 system templates

Three-level scoping (system/team/company), RLS policies for
read/write/delete, and pre-seeded templates for EU reverse charge,
tax account, private transfers, salary, representation, year-end,
VAT netting, and bank/finance scenarios.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add template library types, helpers, and tests

- BookingTemplateLibrary/Line/Category types in types/index.ts
- applyTemplate() converts template lines + amount into form lines
- Category labels, scope helpers for UI display
- 8 unit tests for amount calculation, VAT, rounding, and scope detection

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add booking template CRUD, export, and import API routes

- GET/POST/DELETE /api/settings/booking-templates (list, create, soft-delete)
- PUT /api/settings/booking-templates/[id] (update non-system templates)
- GET /api/settings/booking-templates/export (JSON download)
- POST /api/settings/booking-templates/import (bulk import from JSON)

All routes enforce auth, write permissions, and Zod validation.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add template picker UI and settings management panel

- BookingTemplatePicker: dialog with search, category/entity-type filter,
  line preview, and amount input — integrated into JournalEntryForm
- BookingTemplatesPanel: settings page with grouped templates
  (system/team/company), create dialog, export/import, soft-delete
- Settings templates page now shows both booking and counterparty templates

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* Update supabase/migrations/20260413160000_booking_template_library.sql

Co-authored-by: greptile-apps[bot] <165735046+greptile-apps[bot]@users.noreply.github.com>

---------

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
Co-authored-by: greptile-apps[bot] <165735046+greptile-apps[bot]@users.noreply.github.com>

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

@@ -1,7 +1,13 @@
 'use client'
 
+import { BookingTemplatesPanel } from '@/components/settings/BookingTemplatesPanel'
 import { CounterpartyTemplatesPanel } from '@/components/settings/CounterpartyTemplatesPanel'
 
 export default function TemplatesSettingsPage() {
-  return <CounterpartyTemplatesPanel />
+  return (
+    <div className="space-y-6">
+      <BookingTemplatesPanel />
+      <CounterpartyTemplatesPanel />
+    </div>
+  )
 }

app/api/settings/booking-templates/[id]/route.ts

@@ -0,0 +1,60 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { requireWritePermission } from '@/lib/auth/require-write'
+import { z } from 'zod'
+import { validateBody } from '@/lib/api/validate'
+
+const BookingTemplateLineSchema = z.object({
+  account: z.string().regex(/^\d{4}$/),
+  label: z.string().min(1),
+  side: z.enum(['debit', 'credit']),
+  type: z.enum(['business', 'vat', 'settlement']),
+  ratio: z.number().min(0).max(10).optional(),
+  vat_rate: z.number().min(0).max(1).optional(),
+})
+
+const UpdateBookingTemplateSchema = z.object({
+  name: z.string().min(1).max(200).optional(),
+  description: z.string().max(2000).optional(),
+  category: z.enum([
+    'eu_trade', 'tax_account', 'private_transfer',
+    'salary', 'representation', 'year_end',
+    'vat', 'financial', 'other',
+  ]).optional(),
+  entity_type: z.enum(['all', 'enskild_firma', 'aktiebolag']).optional(),
+  lines: z.array(BookingTemplateLineSchema).min(2).optional(),
+})
+
+/**
+ * PUT /api/settings/booking-templates/[id]
+ * Update a non-system template.
+ */
+export async function PUT(
+  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 result = await validateBody(request, UpdateBookingTemplateSchema)
+  if (!result.success) return result.response
+
+  // RLS prevents updating system templates
+  const { data, error } = await supabase
+    .from('booking_template_library')
+    .update(result.data)
+    .eq('id', id)
+    .eq('is_system', false)
+    .select()
+    .single()
+
+  if (error) return NextResponse.json({ error: error.message }, { status: 500 })
+  if (!data) return NextResponse.json({ error: 'Template not found' }, { status: 404 })
+
+  return NextResponse.json({ data })
+}

app/api/settings/booking-templates/export/route.ts

@@ -0,0 +1,34 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { requireCompanyId } from '@/lib/company/context'
+
+/**
+ * GET /api/settings/booking-templates/export
+ * Export company + team templates as JSON (excludes system templates).
+ * Useful for sharing templates between unrelated companies.
+ */
+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 { data, error } = await supabase
+    .from('booking_template_library')
+    .select('name, description, category, entity_type, lines')
+    .eq('company_id', companyId)
+    .eq('is_active', true)
+    .eq('is_system', false)
+    .order('category')
+    .order('name')
+
+  if (error) return NextResponse.json({ error: error.message }, { status: 500 })
+
+  return new NextResponse(JSON.stringify({ version: 1, templates: data }, null, 2), {
+    headers: {
+      'Content-Type': 'application/json',
+      'Content-Disposition': 'attachment; filename="bokforingsmallar.json"',
+    },
+  })
+}

app/api/settings/booking-templates/import/route.ts

@@ -0,0 +1,83 @@
+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'
+
+const ImportLineSchema = z.object({
+  account: z.string().regex(/^\d{4}$/),
+  label: z.string().min(1),
+  side: z.enum(['debit', 'credit']),
+  type: z.enum(['business', 'vat', 'settlement']),
+  ratio: z.number().min(0).max(10).optional(),
+  vat_rate: z.number().min(0).max(1).optional(),
+})
+
+const ImportTemplateSchema = z.object({
+  name: z.string().min(1).max(200),
+  description: z.string().max(2000).default(''),
+  category: z.enum([
+    'eu_trade', 'tax_account', 'private_transfer',
+    'salary', 'representation', 'year_end',
+    'vat', 'financial', 'other',
+  ]).default('other'),
+  entity_type: z.enum(['all', 'enskild_firma', 'aktiebolag']).default('all'),
+  lines: z.array(ImportLineSchema).min(2),
+})
+
+const ImportPayloadSchema = z.object({
+  version: z.number(),
+  templates: z.array(ImportTemplateSchema).min(1).max(100),
+})
+
+/**
+ * POST /api/settings/booking-templates/import
+ * Import templates from JSON (exported from another company).
+ * Creates company-scoped templates for the active company.
+ */
+export async function POST(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+  if (!user) return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  let body: unknown
+  try {
+    body = await request.json()
+  } catch {
+    return NextResponse.json({ error: 'Invalid JSON' }, { status: 400 })
+  }
+
+  const parsed = ImportPayloadSchema.safeParse(body)
+  if (!parsed.success) {
+    return NextResponse.json(
+      { error: 'Invalid import format', details: parsed.error.issues },
+      { status: 400 },
+    )
+  }
+
+  const rows = parsed.data.templates.map((t) => ({
+    company_id: companyId,
+    team_id: null,
+    created_by: user.id,
+    name: t.name,
+    description: t.description,
+    category: t.category,
+    entity_type: t.entity_type,
+    lines: t.lines,
+    is_system: false,
+  }))
+
+  const { data, error } = await supabase
+    .from('booking_template_library')
+    .insert(rows)
+    .select()
+
+  if (error) return NextResponse.json({ error: error.message }, { status: 500 })
+
+  return NextResponse.json({ data, imported: data?.length ?? 0 }, { status: 201 })
+}

app/api/settings/booking-templates/route.ts

@@ -0,0 +1,123 @@
+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 BookingTemplateLineSchema = z.object({
+  account: z.string().regex(/^\d{4}$/),
+  label: z.string().min(1),
+  side: z.enum(['debit', 'credit']),
+  type: z.enum(['business', 'vat', 'settlement']),
+  ratio: z.number().min(0).max(10).optional(),
+  vat_rate: z.number().min(0).max(1).optional(),
+})
+
+const CreateBookingTemplateSchema = z.object({
+  name: z.string().min(1).max(200),
+  description: z.string().max(2000).default(''),
+  category: z.enum([
+    'eu_trade', 'tax_account', 'private_transfer',
+    'salary', 'representation', 'year_end',
+    'vat', 'financial', 'other',
+  ]).default('other'),
+  entity_type: z.enum(['all', 'enskild_firma', 'aktiebolag']).default('all'),
+  lines: z.array(BookingTemplateLineSchema).min(2),
+  team_id: z.string().uuid().optional(),
+})
+
+/**
+ * GET /api/settings/booking-templates
+ * Returns all templates visible to the current user:
+ * system + company + team templates.
+ */
+export async function GET() {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+  if (!user) return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+
+  // RLS handles scoping (system OR company OR team)
+  const { data, error } = await supabase
+    .from('booking_template_library')
+    .select('*')
+    .eq('is_active', true)
+    .order('is_system', { ascending: false })
+    .order('category')
+    .order('name')
+
+  if (error) return NextResponse.json({ error: error.message }, { status: 500 })
+
+  return NextResponse.json({ data })
+}
+
+/**
+ * POST /api/settings/booking-templates
+ * Create a company-scoped or team-scoped template.
+ */
+export async function POST(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+  if (!user) return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
+  const result = await validateBody(request, CreateBookingTemplateSchema)
+  if (!result.success) return result.response
+
+  const body = result.data
+  const companyId = body.team_id ? null : await requireCompanyId(supabase, user.id)
+
+  const { data, error } = await supabase
+    .from('booking_template_library')
+    .insert({
+      company_id: companyId,
+      team_id: body.team_id ?? null,
+      created_by: user.id,
+      name: body.name,
+      description: body.description,
+      category: body.category,
+      entity_type: body.entity_type,
+      lines: body.lines,
+      is_system: false,
+    })
+    .select()
+    .single()
+
+  if (error) return NextResponse.json({ error: error.message }, { status: 500 })
+
+  return NextResponse.json({ data }, { status: 201 })
+}
+
+/**
+ * DELETE /api/settings/booking-templates
+ * Soft-delete a template by id (company or team scope only, never system).
+ */
+export async function DELETE(request: Request) {
+  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
+
+  let id: string | undefined
+  try {
+    const body = await request.json()
+    id = body?.id
+  } catch {
+    return NextResponse.json({ error: 'Invalid request body' }, { status: 400 })
+  }
+  if (!id) return NextResponse.json({ error: 'Missing id' }, { status: 400 })
+
+  // RLS prevents deleting system templates (btl_delete policy checks NOT is_system)
+  const { error } = await supabase
+    .from('booking_template_library')
+    .update({ is_active: false })
+    .eq('id', id)
+
+  if (error) return NextResponse.json({ error: error.message }, { status: 500 })
+
+  return NextResponse.json({ data: { success: true } })
+}

components/bookkeeping/BookingTemplatePicker.tsx

@@ -0,0 +1,250 @@
+'use client'
+
+import { useState, useEffect, useMemo, useCallback } from 'react'
+import { Button } from '@/components/ui/button'
+import { Input } from '@/components/ui/input'
+import { Badge } from '@/components/ui/badge'
+import { useToast } from '@/components/ui/use-toast'
+import {
+  Dialog,
+  DialogContent,
+  DialogHeader,
+  DialogTitle,
+  DialogTrigger,
+} from '@/components/ui/dialog'
+import { BookOpen, Search, Building2, Users, Globe } from 'lucide-react'
+import { TEMPLATE_CATEGORY_LABELS, SCOPE_LABELS, getTemplateScope, applyTemplate } from '@/lib/bookkeeping/template-library'
+import type { BookingTemplateLibrary, BookingTemplateCategory, EntityType } from '@/types'
+import type { FormLine } from '@/components/bookkeeping/JournalEntryForm'
+
+interface Props {
+  onApply: (lines: FormLine[], description: string) => void
+  entityType?: EntityType
+}
+
+const SCOPE_ICONS = {
+  system: Globe,
+  team: Users,
+  company: Building2,
+} as const
+
+export default function BookingTemplatePicker({ onApply, entityType }: Props) {
+  const { toast } = useToast()
+  const [open, setOpen] = useState(false)
+  const [templates, setTemplates] = useState<BookingTemplateLibrary[]>([])
+  const [isLoading, setIsLoading] = useState(false)
+  const [search, setSearch] = useState('')
+  const [selectedCategory, setSelectedCategory] = useState<BookingTemplateCategory | 'all'>('all')
+  const [amount, setAmount] = useState('')
+  const [selectedId, setSelectedId] = useState<string | null>(null)
+
+  const fetchTemplates = useCallback(async (signal?: AbortSignal) => {
+    setIsLoading(true)
+    try {
+      const r = await fetch('/api/settings/booking-templates', { signal })
+      const { data } = await r.json()
+      setTemplates(data || [])
+    } catch (err) {
+      if (err instanceof DOMException && err.name === 'AbortError') return
+      toast({ title: 'Fel', description: 'Kunde inte hämta mallar', variant: 'destructive' })
+    } finally {
+      setIsLoading(false)
+    }
+  }, [toast])
+
+  useEffect(() => {
+    if (!open) return
+    const controller = new AbortController()
+    fetchTemplates(controller.signal)
+    return () => { controller.abort() }
+  }, [open, fetchTemplates])
+
+  const filtered = useMemo(() => {
+    let result = templates
+
+    // Filter by entity type
+    if (entityType) {
+      result = result.filter((t) => t.entity_type === 'all' || t.entity_type === entityType)
+    }
+
+    // Filter by category
+    if (selectedCategory !== 'all') {
+      result = result.filter((t) => t.category === selectedCategory)
+    }
+
+    // Filter by search
+    if (search) {
+      const lower = search.toLowerCase()
+      result = result.filter(
+        (t) =>
+          t.name.toLowerCase().includes(lower) ||
+          t.description.toLowerCase().includes(lower),
+      )
+    }
+
+    return result
+  }, [templates, entityType, selectedCategory, search])
+
+  // Unique categories present in templates
+  const availableCategories = useMemo(() => {
+    const cats = new Set(templates.map((t) => t.category))
+    return Array.from(cats).sort()
+  }, [templates])
+
+  const selected = selectedId ? templates.find((t) => t.id === selectedId) : null
+
+  function handleApply() {
+    if (!selected) return
+    const totalAmount = parseFloat(amount)
+    if (!totalAmount || totalAmount <= 0) {
+      toast({ title: 'Ange belopp', description: 'Ange ett belopp för att använda mallen.', variant: 'destructive' })
+      return
+    }
+    const lines = applyTemplate(selected.lines, totalAmount)
+    onApply(lines, selected.name)
+    setOpen(false)
+    setSelectedId(null)
+    setAmount('')
+    setSearch('')
+  }
+
+  return (
+    <Dialog open={open} onOpenChange={setOpen}>
+      <DialogTrigger asChild>
+        <Button variant="outline" size="sm" type="button">
+          <BookOpen className="h-3.5 w-3.5 mr-1.5" />
+          Använd mall
+        </Button>
+      </DialogTrigger>
+      <DialogContent className="max-w-2xl max-h-[80vh] flex flex-col">
+        <DialogHeader>
+          <DialogTitle>Bokföringsmallar</DialogTitle>
+        </DialogHeader>
+
+        {/* Search + category filter */}
+        <div className="flex flex-col sm:flex-row gap-2">
+          <div className="relative flex-1">
+            <Search className="absolute left-2.5 top-2.5 h-4 w-4 text-muted-foreground" />
+            <Input
+              value={search}
+              onChange={(e) => setSearch(e.target.value)}
+              placeholder="Sök mall..."
+              className="pl-9"
+            />
+          </div>
+          <div className="flex gap-1 flex-wrap">
+            <Button
+              variant={selectedCategory === 'all' ? 'default' : 'outline'}
+              size="sm"
+              onClick={() => setSelectedCategory('all')}
+              type="button"
+            >
+              Alla
+            </Button>
+            {availableCategories.map((cat) => (
+              <Button
+                key={cat}
+                variant={selectedCategory === cat ? 'default' : 'outline'}
+                size="sm"
+                onClick={() => setSelectedCategory(cat as BookingTemplateCategory)}
+                type="button"
+              >
+                {TEMPLATE_CATEGORY_LABELS[cat as BookingTemplateCategory]}
+              </Button>
+            ))}
+          </div>
+        </div>
+
+        {/* Template list */}
+        <div className="flex-1 overflow-y-auto space-y-1 min-h-0">
+          {isLoading ? (
+            <p className="text-sm text-muted-foreground py-8 text-center">Laddar mallar...</p>
+          ) : filtered.length === 0 ? (
+            <p className="text-sm text-muted-foreground py-8 text-center">Inga mallar hittades.</p>
+          ) : (
+            filtered.map((t) => {
+              const scope = getTemplateScope(t)
+              const ScopeIcon = SCOPE_ICONS[scope]
+              const isSelected = selectedId === t.id
+              return (
+                <button
+                  key={t.id}
+                  type="button"
+                  onClick={() => setSelectedId(isSelected ? null : t.id)}
+                  className={`w-full text-left rounded-lg border p-3 transition-colors ${
+                    isSelected
+                      ? 'border-primary bg-primary/5'
+                      : 'border-border hover:border-primary/40 hover:bg-muted/50'
+                  }`}
+                >
+                  <div className="flex items-start justify-between gap-2">
+                    <div className="flex-1 min-w-0">
+                      <div className="flex items-center gap-2">
+                        <span className="font-medium text-sm">{t.name}</span>
+                        <Badge variant="secondary" className="text-[10px] px-1.5 py-0 shrink-0">
+                          <ScopeIcon className="h-3 w-3 mr-0.5" />
+                          {SCOPE_LABELS[scope]}
+                        </Badge>
+                        {t.entity_type !== 'all' && (
+                          <Badge variant="outline" className="text-[10px] px-1.5 py-0 shrink-0">
+                            {t.entity_type === 'enskild_firma' ? 'EF' : 'AB'}
+                          </Badge>
+                        )}
+                      </div>
+                      {t.description && (
+                        <p className="text-xs text-muted-foreground mt-0.5 line-clamp-2">
+                          {t.description}
+                        </p>
+                      )}
+                    </div>
+                  </div>
+                  {/* Show lines preview when selected */}
+                  {isSelected && (
+                    <div className="mt-2 pt-2 border-t space-y-1">
+                      {t.lines.map((line, i) => (
+                        <div key={i} className="flex items-center gap-2 text-xs font-mono text-muted-foreground">
+                          <span className="w-10">{line.account}</span>
+                          <span className="flex-1 truncate">{line.label}</span>
+                          <span className={line.side === 'debit' ? 'text-foreground' : ''}>
+                            {line.side === 'debit' ? (line.type === 'vat' && line.vat_rate ? `${(line.vat_rate * 100).toFixed(0)}% moms` : 'D') : ''}
+                          </span>
+                          <span className={line.side === 'credit' ? 'text-foreground' : ''}>
+                            {line.side === 'credit' ? (line.type === 'vat' && line.vat_rate ? `${(line.vat_rate * 100).toFixed(0)}% moms` : 'K') : ''}
+                          </span>
+                        </div>
+                      ))}
+                    </div>
+                  )}
+                </button>
+              )
+            })
+          )}
+        </div>
+
+        {/* Apply section */}
+        {selected && (
+          <div className="flex items-end gap-3 pt-3 border-t">
+            <div className="flex-1">
+              <label className="text-xs font-medium text-muted-foreground mb-1 block">
+                Totalt belopp (inkl. moms)
+              </label>
+              <Input
+                type="number"
+                value={amount}
+                onChange={(e) => setAmount(e.target.value)}
+                placeholder="0,00"
+                min="0"
+                step="0.01"
+                inputMode="decimal"
+                autoFocus
+              />
+            </div>
+            <Button onClick={handleApply} type="button">
+              Använd mall
+            </Button>
+          </div>
+        )}
+      </DialogContent>
+    </Dialog>
+  )
+}

components/bookkeeping/JournalEntryForm.tsx

@@ -14,10 +14,12 @@ import { ConfirmationDialog } from '@/components/ui/confirmation-dialog'
 import { JournalEntryReviewContent } from '@/components/bookkeeping/JournalEntryReviewContent'
 import DocumentUploadZone from '@/components/bookkeeping/DocumentUploadZone'
 import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
+import BookingTemplatePicker from '@/components/bookkeeping/BookingTemplatePicker'
 import CreatePeriodDialog from '@/components/bookkeeping/CreatePeriodDialog'
 import { getErrorMessage } from '@/lib/errors/get-error-message'
 import { formatCurrency } from '@/lib/utils'
 import { useUnsavedChanges } from '@/lib/hooks/use-unsaved-changes'
+import { useCompany } from '@/contexts/CompanyContext'
 import type { UploadedFile } from '@/components/bookkeeping/DocumentUploadZone'
 import type { CreateJournalEntryLineInput, FiscalPeriod, BASAccount, JournalEntrySourceType, Currency } from '@/types'
 
@@ -69,6 +71,7 @@ export default function JournalEntryForm({
 }: Props) {
   const { canWrite } = useCanWrite()
   const { toast } = useToast()
+  const { company } = useCompany()
   const [periods, setPeriods] = useState<FiscalPeriod[]>([])
   const [selectedPeriod, setSelectedPeriod] = useState('')
   const [entryDate, setEntryDate] = useState(initialDate ?? new Date().toISOString().split('T')[0])
@@ -235,6 +238,11 @@ export default function JournalEntryForm({
     ? Math.round(computedForeignAmount * rate * 100) / 100
     : 0
 
+  const handleTemplateApply = (templateLines: FormLine[], templateDescription: string) => {
+    setLines(templateLines)
+    if (!description) setDescription(templateDescription)
+  }
+
   const handleReview = () => {
     if (!selectedPeriod || !description || !isBalanced || periodMismatch) return
     const hasDocuments = uploadedFiles.some((f) => f.status === 'uploaded')
@@ -575,15 +583,21 @@ export default function JournalEntryForm({
           </div>
         </div>
 
-        <Button
-          variant="outline"
-          size="sm"
-          onClick={addLine}
-          className="w-full"
-        >
-          <Plus className="h-3 w-3 mr-1" />
-          Lägg till rad
-        </Button>
+        <div className="flex gap-2">
+          <Button
+            variant="outline"
+            size="sm"
+            onClick={addLine}
+            className="flex-1"
+          >
+            <Plus className="h-3 w-3 mr-1" />
+            Lägg till rad
+          </Button>
+          <BookingTemplatePicker
+            onApply={handleTemplateApply}
+            entityType={company?.entity_type}
+          />
+        </div>
       </div>
 
       {/* Entry lines — desktop table */}
@@ -678,15 +692,20 @@ export default function JournalEntryForm({
           </tfoot>
         </table>
 
-        <Button
-          variant="outline"
-          size="sm"
-          onClick={addLine}
-          className="mt-2"
-        >
-          <Plus className="h-3 w-3 mr-1" />
-          Lägg till rad
-        </Button>
+        <div className="flex gap-2 mt-2">
+          <Button
+            variant="outline"
+            size="sm"
+            onClick={addLine}
+          >
+            <Plus className="h-3 w-3 mr-1" />
+            Lägg till rad
+          </Button>
+          <BookingTemplatePicker
+            onApply={handleTemplateApply}
+            entityType={company?.entity_type}
+          />
+        </div>
       </div>
 
       {/* Document attachments */}

components/settings/BookingTemplatesPanel.tsx

@@ -0,0 +1,490 @@
+'use client'
+
+import { useState, useEffect, useCallback, useRef } from 'react'
+import { Card, CardContent, CardDescription, CardHeader, CardTitle } from '@/components/ui/card'
+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 { Badge } from '@/components/ui/badge'
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
+import { useToast } from '@/components/ui/use-toast'
+import {
+  Dialog,
+  DialogContent,
+  DialogHeader,
+  DialogTitle,
+  DialogTrigger,
+} from '@/components/ui/dialog'
+import { Loader2, Trash2, Plus, ChevronDown, Download, Upload, Building2, Users, Globe } from 'lucide-react'
+import { TEMPLATE_CATEGORY_LABELS } from '@/lib/bookkeeping/template-library'
+import { useCanWrite } from '@/lib/hooks/use-can-write'
+import type { BookingTemplateLibrary, BookingTemplateCategory, BookingTemplateLibraryLine } from '@/types'
+
+const ENTITY_LABELS: Record<string, string> = {
+  all: 'Alla',
+  enskild_firma: 'Enskild firma',
+  aktiebolag: 'Aktiebolag',
+}
+
+export function BookingTemplatesPanel() {
+  const { toast } = useToast()
+  const { canWrite } = useCanWrite()
+
+  const [templates, setTemplates] = useState<BookingTemplateLibrary[]>([])
+  const [isLoading, setIsLoading] = useState(true)
+  const [deletingId, setDeletingId] = useState<string | null>(null)
+  const [expandedId, setExpandedId] = useState<string | null>(null)
+  const [showCreate, setShowCreate] = useState(false)
+  const importRef = useRef<HTMLInputElement>(null)
+
+  const fetchTemplates = useCallback(async () => {
+    try {
+      const res = await fetch('/api/settings/booking-templates')
+      const json = await res.json()
+      if (json.data) setTemplates(json.data)
+    } catch {
+      toast({ title: 'Fel', description: 'Kunde inte hämta mallar', variant: 'destructive' })
+    } finally {
+      setIsLoading(false)
+    }
+  }, [toast])
+
+  useEffect(() => { fetchTemplates() }, [fetchTemplates])
+
+  async function handleDelete(id: string) {
+    setDeletingId(id)
+    try {
+      const res = await fetch('/api/settings/booking-templates', {
+        method: 'DELETE',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({ id }),
+      })
+      if (!res.ok) {
+        toast({ title: 'Fel', description: 'Kunde inte ta bort mall', variant: 'destructive' })
+        return
+      }
+      setTemplates((prev) => prev.filter((t) => t.id !== id))
+      toast({ title: 'Mall borttagen' })
+    } finally {
+      setDeletingId(null)
+    }
+  }
+
+  async function handleExport() {
+    try {
+      const res = await fetch('/api/settings/booking-templates/export')
+      const blob = await res.blob()
+      const url = URL.createObjectURL(blob)
+      const a = document.createElement('a')
+      a.href = url
+      a.download = 'bokforingsmallar.json'
+      a.click()
+      URL.revokeObjectURL(url)
+    } catch {
+      toast({ title: 'Fel', description: 'Kunde inte exportera mallar', variant: 'destructive' })
+    }
+  }
+
+  async function handleImport(e: React.ChangeEvent<HTMLInputElement>) {
+    const file = e.target.files?.[0]
+    if (!file) return
+    try {
+      const text = await file.text()
+      const payload = JSON.parse(text)
+      const res = await fetch('/api/settings/booking-templates/import', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify(payload),
+      })
+      const json = await res.json()
+      if (!res.ok) {
+        toast({ title: 'Importfel', description: json.error || 'Kunde inte importera', variant: 'destructive' })
+        return
+      }
+      toast({ title: 'Import klar', description: `${json.imported} mall(ar) importerade.` })
+      fetchTemplates()
+    } catch {
+      toast({ title: 'Importfel', description: 'Ogiltig fil', variant: 'destructive' })
+    } finally {
+      // Reset input so same file can be imported again
+      if (importRef.current) importRef.current.value = ''
+    }
+  }
+
+  // Group templates by scope
+  const systemTemplates = templates.filter((t) => t.is_system)
+  const teamTemplates = templates.filter((t) => t.team_id && !t.is_system)
+  const companyTemplates = templates.filter((t) => t.company_id && !t.is_system)
+
+  return (
+    <Card>
+      <CardHeader>
+        <div className="flex flex-col gap-4 sm:flex-row sm:items-start sm:justify-between">
+          <div>
+            <CardTitle>Bokföringsmallar</CardTitle>
+            <CardDescription>
+              Återanvändbara mallar för vanliga bokföringstransaktioner. Standardmallar visas för alla, egna mallar kan skapas och delas.
+            </CardDescription>
+          </div>
+          {canWrite && (
+            <div className="flex gap-2 shrink-0">
+              <Button variant="outline" size="sm" onClick={handleExport}>
+                <Download className="h-3.5 w-3.5 mr-1.5" />
+                Exportera
+              </Button>
+              <Button variant="outline" size="sm" onClick={() => importRef.current?.click()}>
+                <Upload className="h-3.5 w-3.5 mr-1.5" />
+                Importera
+              </Button>
+              <input
+                ref={importRef}
+                type="file"
+                accept=".json"
+                className="hidden"
+                onChange={handleImport}
+              />
+              <Dialog open={showCreate} onOpenChange={setShowCreate}>
+                <DialogTrigger asChild>
+                  <Button size="sm">
+                    <Plus className="h-3.5 w-3.5 mr-1.5" />
+                    Ny mall
+                  </Button>
+                </DialogTrigger>
+                <DialogContent className="max-w-lg">
+                  <DialogHeader>
+                    <DialogTitle>Skapa bokföringsmall</DialogTitle>
+                  </DialogHeader>
+                  <CreateTemplateForm
+                    onCreated={() => {
+                      setShowCreate(false)
+                      fetchTemplates()
+                    }}
+                  />
+                </DialogContent>
+              </Dialog>
+            </div>
+          )}
+        </div>
+      </CardHeader>
+      <CardContent>
+        {isLoading ? (
+          <div className="flex items-center justify-center py-12">
+            <Loader2 className="h-5 w-5 animate-spin text-muted-foreground" />
+          </div>
+        ) : templates.length === 0 ? (
+          <p className="text-sm text-muted-foreground text-center py-12">
+            Inga mallar hittades.
+          </p>
+        ) : (
+          <div className="space-y-6">
+            {/* System templates */}
+            {systemTemplates.length > 0 && (
+              <TemplateSection
+                title="Standardmallar"
+                icon={Globe}
+                templates={systemTemplates}
+                expandedId={expandedId}
+                onToggle={setExpandedId}
+                deletingId={deletingId}
+                onDelete={handleDelete}
+                canDelete={false}
+              />
+            )}
+
+            {/* Team templates */}
+            {teamTemplates.length > 0 && (
+              <TemplateSection
+                title="Teammallar"
+                icon={Users}
+                templates={teamTemplates}
+                expandedId={expandedId}
+                onToggle={setExpandedId}
+                deletingId={deletingId}
+                onDelete={handleDelete}
+                canDelete={canWrite}
+              />
+            )}
+
+            {/* Company templates */}
+            {companyTemplates.length > 0 && (
+              <TemplateSection
+                title="Företagsmallar"
+                icon={Building2}
+                templates={companyTemplates}
+                expandedId={expandedId}
+                onToggle={setExpandedId}
+                deletingId={deletingId}
+                onDelete={handleDelete}
+                canDelete={canWrite}
+              />
+            )}
+          </div>
+        )}
+      </CardContent>
+    </Card>
+  )
+}
+
+function TemplateSection({
+  title,
+  icon: Icon,
+  templates,
+  expandedId,
+  onToggle,
+  deletingId,
+  onDelete,
+  canDelete,
+}: {
+  title: string
+  icon: React.ComponentType<{ className?: string }>
+  templates: BookingTemplateLibrary[]
+  expandedId: string | null
+  onToggle: (id: string | null) => void
+  deletingId: string | null
+  onDelete: (id: string) => void
+  canDelete: boolean
+}) {
+  return (
+    <div>
+      <div className="flex items-center gap-2 mb-2">
+        <Icon className="h-4 w-4 text-muted-foreground" />
+        <h3 className="text-sm font-medium">{title}</h3>
+        <Badge variant="secondary" className="text-xs">{templates.length}</Badge>
+      </div>
+      <div className="space-y-1">
+        {templates.map((t) => {
+          const isExpanded = expandedId === t.id
+          return (
+            <div
+              key={t.id}
+              className="rounded-lg border"
+            >
+              <button
+                type="button"
+                onClick={() => onToggle(isExpanded ? null : t.id)}
+                className="w-full flex items-center gap-3 p-3 text-left hover:bg-muted/50 transition-colors"
+              >
+                <ChevronDown className={`h-4 w-4 shrink-0 text-muted-foreground transition-transform ${isExpanded ? 'rotate-0' : '-rotate-90'}`} />
+                <div className="flex-1 min-w-0">
+                  <span className="text-sm font-medium">{t.name}</span>
+                  <div className="flex items-center gap-1.5 mt-0.5">
+                    <Badge variant="outline" className="text-[10px] px-1.5 py-0">
+                      {TEMPLATE_CATEGORY_LABELS[t.category]}
+                    </Badge>
+                    {t.entity_type !== 'all' && (
+                      <Badge variant="outline" className="text-[10px] px-1.5 py-0">
+                        {ENTITY_LABELS[t.entity_type]}
+                      </Badge>
+                    )}
+                  </div>
+                </div>
+                {canDelete && (
+                  <Button
+                    variant="ghost"
+                    size="sm"
+                    onClick={(e) => {
+                      e.stopPropagation()
+                      onDelete(t.id)
+                    }}
+                    disabled={deletingId === t.id}
+                    className="h-8 w-8 p-0 shrink-0"
+                  >
+                    {deletingId === t.id ? (
+                      <Loader2 className="h-3.5 w-3.5 animate-spin" />
+                    ) : (
+                      <Trash2 className="h-3.5 w-3.5" />
+                    )}
+                  </Button>
+                )}
+              </button>
+              {isExpanded && (
+                <div className="px-3 pb-3 pt-0">
+                  {t.description && (
+                    <p className="text-xs text-muted-foreground mb-2">{t.description}</p>
+                  )}
+                  <table className="w-full text-xs">
+                    <thead>
+                      <tr className="text-muted-foreground border-b">
+                        <th className="text-left py-1 w-14">Konto</th>
+                        <th className="text-left py-1">Beskrivning</th>
+                        <th className="text-center py-1 w-16">Typ</th>
+                        <th className="text-right py-1 w-12">Debet</th>
+                        <th className="text-right py-1 w-12">Kredit</th>
+                      </tr>
+                    </thead>
+                    <tbody>
+                      {t.lines.map((line: BookingTemplateLibraryLine, i: number) => (
+                        <tr key={i} className="border-b last:border-0">
+                          <td className="py-1 font-mono">{line.account}</td>
+                          <td className="py-1">{line.label}</td>
+                          <td className="py-1 text-center">
+                            {line.type === 'vat' && line.vat_rate
+                              ? `Moms ${(line.vat_rate * 100).toFixed(0)}%`
+                              : line.type === 'settlement' ? 'Betalning' : 'Kostnad/Intäkt'}
+                          </td>
+                          <td className="py-1 text-right">{line.side === 'debit' ? 'D' : ''}</td>
+                          <td className="py-1 text-right">{line.side === 'credit' ? 'K' : ''}</td>
+                        </tr>
+                      ))}
+                    </tbody>
+                  </table>
+                </div>
+              )}
+            </div>
+          )
+        })}
+      </div>
+    </div>
+  )
+}
+
+function CreateTemplateForm({ onCreated }: { onCreated: () => void }) {
+  const { toast } = useToast()
+  const [isSubmitting, setIsSubmitting] = useState(false)
+  const [name, setName] = useState('')
+  const [description, setDescription] = useState('')
+  const [category, setCategory] = useState<BookingTemplateCategory>('other')
+  const [entityType, setEntityType] = useState<'all' | 'enskild_firma' | 'aktiebolag'>('all')
+  const [lines, setLines] = useState<BookingTemplateLibraryLine[]>([
+    { account: '', label: '', side: 'debit', type: 'business', ratio: 1 },
+    { account: '', label: '', side: 'credit', type: 'settlement', ratio: 1 },
+  ])
+
+  function updateLine(index: number, field: keyof BookingTemplateLibraryLine, value: string | number) {
+    setLines((prev) => {
+      const updated = [...prev]
+      updated[index] = { ...updated[index], [field]: value }
+      return updated
+    })
+  }
+
+  function addLine() {
+    setLines((prev) => [...prev, { account: '', label: '', side: 'debit', type: 'business', ratio: 1 }])
+  }
+
+  function removeLine(index: number) {
+    if (lines.length <= 2) return
+    setLines((prev) => prev.filter((_, i) => i !== index))
+  }
+
+  async function handleSubmit(e: React.FormEvent) {
+    e.preventDefault()
+    if (!name || lines.some((l) => !l.account || !l.label)) {
+      toast({ title: 'Fyll i alla fält', variant: 'destructive' })
+      return
+    }
+
+    setIsSubmitting(true)
+    try {
+      const res = await fetch('/api/settings/booking-templates', {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({ name, description, category, entity_type: entityType, lines }),
+      })
+      if (!res.ok) {
+        const json = await res.json()
+        toast({ title: 'Fel', description: json.error || 'Kunde inte skapa mall', variant: 'destructive' })
+        return
+      }
+      toast({ title: 'Mall skapad' })
+      onCreated()
+    } finally {
+      setIsSubmitting(false)
+    }
+  }
+
+  return (
+    <form onSubmit={handleSubmit} className="space-y-4">
+      <div>
+        <Label>Namn</Label>
+        <Input value={name} onChange={(e) => setName(e.target.value)} placeholder="T.ex. Inköp EU-varor" />
+      </div>
+      <div>
+        <Label>Beskrivning <span className="text-muted-foreground font-normal">(valfritt)</span></Label>
+        <Textarea value={description} onChange={(e) => setDescription(e.target.value)} placeholder="När ska denna mall användas?" rows={2} className="resize-none" />
+      </div>
+      <div className="grid grid-cols-2 gap-3">
+        <div>
+          <Label>Kategori</Label>
+          <Select value={category} onValueChange={(v) => setCategory(v as BookingTemplateCategory)}>
+            <SelectTrigger className="mt-1"><SelectValue /></SelectTrigger>
+            <SelectContent>
+              {Object.entries(TEMPLATE_CATEGORY_LABELS).map(([k, v]) => (
+                <SelectItem key={k} value={k}>{v}</SelectItem>
+              ))}
+            </SelectContent>
+          </Select>
+        </div>
+        <div>
+          <Label>Företagstyp</Label>
+          <Select value={entityType} onValueChange={(v) => setEntityType(v as typeof entityType)}>
+            <SelectTrigger className="mt-1"><SelectValue /></SelectTrigger>
+            <SelectContent>
+              {Object.entries(ENTITY_LABELS).map(([k, v]) => (
+                <SelectItem key={k} value={k}>{v}</SelectItem>
+              ))}
+            </SelectContent>
+          </Select>
+        </div>
+      </div>
+
+      <div>
+        <Label>Rader</Label>
+        <div className="space-y-2 mt-1">
+          {lines.map((line, i) => (
+            <div key={i} className="flex items-center gap-2">
+              <Input
+                value={line.account}
+                onChange={(e) => updateLine(i, 'account', e.target.value.replace(/\D/g, '').slice(0, 4))}
+                placeholder="Konto"
+                className="w-20 font-mono"
+                maxLength={4}
+              />
+              <Input
+                value={line.label}
+                onChange={(e) => updateLine(i, 'label', e.target.value)}
+                placeholder="Beskrivning"
+                className="flex-1"
+              />
+              <Select value={line.side} onValueChange={(v) => updateLine(i, 'side', v)}>
+                <SelectTrigger className="w-20"><SelectValue /></SelectTrigger>
+                <SelectContent>
+                  <SelectItem value="debit">Debet</SelectItem>
+                  <SelectItem value="credit">Kredit</SelectItem>
+                </SelectContent>
+              </Select>
+              <Select value={line.type} onValueChange={(v) => updateLine(i, 'type', v)}>
+                <SelectTrigger className="w-28"><SelectValue /></SelectTrigger>
+                <SelectContent>
+                  <SelectItem value="business">Kostnad</SelectItem>
+                  <SelectItem value="vat">Moms</SelectItem>
+                  <SelectItem value="settlement">Betalning</SelectItem>
+                </SelectContent>
+              </Select>
+              <Button
+                type="button"
+                variant="ghost"
+                size="sm"
+                onClick={() => removeLine(i)}
+                disabled={lines.length <= 2}
+                className="h-8 w-8 p-0 shrink-0"
+              >
+                <Trash2 className="h-3.5 w-3.5" />
+              </Button>
+            </div>
+          ))}
+          <Button type="button" variant="outline" size="sm" onClick={addLine}>
+            <Plus className="h-3 w-3 mr-1" />
+            Lägg till rad
+          </Button>
+        </div>
+      </div>
+
+      <Button type="submit" disabled={isSubmitting} className="w-full">
+        {isSubmitting && <Loader2 className="h-4 w-4 mr-2 animate-spin" />}
+        Skapa mall
+      </Button>
+    </form>
+  )
+}

lib/bookkeeping/__tests__/template-library.test.ts

@@ -0,0 +1,98 @@
+import { describe, it, expect } from 'vitest'
+import { applyTemplate, getTemplateScope, TEMPLATE_CATEGORY_LABELS } from '../template-library'
+import type { BookingTemplateLibraryLine } from '@/types'
+
+describe('applyTemplate', () => {
+  it('creates simple two-line debit/credit entries', () => {
+    const lines: BookingTemplateLibraryLine[] = [
+      { account: '1630', label: 'Skattekonto', side: 'debit', type: 'business', ratio: 1.0 },
+      { account: '1930', label: 'Företagskonto', side: 'credit', type: 'settlement', ratio: 1.0 },
+    ]
+    const result = applyTemplate(lines, 10000)
+    expect(result).toHaveLength(2)
+    expect(result[0]).toEqual({
+      account_number: '1630',
+      debit_amount: '10000.00',
+      credit_amount: '',
+      line_description: 'Skattekonto',
+    })
+    expect(result[1]).toEqual({
+      account_number: '1930',
+      debit_amount: '',
+      credit_amount: '10000.00',
+      line_description: 'Företagskonto',
+    })
+  })
+
+  it('calculates VAT correctly for reverse charge (EU purchase)', () => {
+    const lines: BookingTemplateLibraryLine[] = [
+      { account: '4010', label: 'Varuinköp', side: 'debit', type: 'business', ratio: 1.0 },
+      { account: '2614', label: 'Utgående moms', side: 'credit', type: 'vat', vat_rate: 0.25 },
+      { account: '2645', label: 'Ingående moms', side: 'debit', type: 'vat', vat_rate: 0.25 },
+      { account: '1930', label: 'Företagskonto', side: 'credit', type: 'settlement', ratio: 1.0 },
+    ]
+    // Total payment is 10000 SEK (no VAT on the payment itself for reverse charge)
+    const result = applyTemplate(lines, 10000)
+    expect(result).toHaveLength(4)
+    // Business line = 10000 * 1.0
+    expect(result[0].debit_amount).toBe('10000.00')
+    // VAT = 10000 * 0.25 / (1 + 0.25) = 2000
+    expect(result[1].credit_amount).toBe('2000.00')
+    expect(result[2].debit_amount).toBe('2000.00')
+    // Settlement = 10000
+    expect(result[3].credit_amount).toBe('10000.00')
+  })
+
+  it('handles representation with 25% input VAT', () => {
+    const lines: BookingTemplateLibraryLine[] = [
+      { account: '6072', label: 'Representation', side: 'debit', type: 'business', ratio: 1.0 },
+      { account: '2641', label: 'Ingående moms', side: 'debit', type: 'vat', vat_rate: 0.25 },
+      { account: '1930', label: 'Företagskonto', side: 'credit', type: 'settlement', ratio: 1.0 },
+    ]
+    // Total paid = 1250 (1000 + 250 VAT)
+    const result = applyTemplate(lines, 1250)
+    expect(result).toHaveLength(3)
+    // Business = 1250 (the representation cost at full ratio)
+    expect(result[0].debit_amount).toBe('1250.00')
+    // VAT = 1250 * 0.25 / 1.25 = 250
+    expect(result[1].debit_amount).toBe('250.00')
+    // Settlement = 1250
+    expect(result[2].credit_amount).toBe('1250.00')
+  })
+
+  it('rounds monetary values to 2 decimal places', () => {
+    const lines: BookingTemplateLibraryLine[] = [
+      { account: '4010', label: 'Varuinköp', side: 'debit', type: 'business', ratio: 1.0 },
+      { account: '2641', label: 'Ingående moms', side: 'debit', type: 'vat', vat_rate: 0.25 },
+      { account: '1930', label: 'Bank', side: 'credit', type: 'settlement', ratio: 1.0 },
+    ]
+    // 333.33 should produce clean rounding
+    const result = applyTemplate(lines, 333.33)
+    expect(result[0].debit_amount).toBe('333.33')
+    // 333.33 * 0.25 / 1.25 = 66.666 → 66.67
+    expect(result[1].debit_amount).toBe('66.67')
+    expect(result[2].credit_amount).toBe('333.33')
+  })
+})
+
+describe('getTemplateScope', () => {
+  it('identifies system templates', () => {
+    expect(getTemplateScope({ is_system: true, team_id: null, company_id: null })).toBe('system')
+  })
+
+  it('identifies team templates', () => {
+    expect(getTemplateScope({ is_system: false, team_id: 'team-1', company_id: null })).toBe('team')
+  })
+
+  it('identifies company templates', () => {
+    expect(getTemplateScope({ is_system: false, team_id: null, company_id: 'comp-1' })).toBe('company')
+  })
+})
+
+describe('TEMPLATE_CATEGORY_LABELS', () => {
+  it('has labels for all categories', () => {
+    expect(Object.keys(TEMPLATE_CATEGORY_LABELS)).toHaveLength(9)
+    expect(TEMPLATE_CATEGORY_LABELS.eu_trade).toBe('EU-handel')
+    expect(TEMPLATE_CATEGORY_LABELS.tax_account).toBe('Skattekonto')
+  })
+})

lib/bookkeeping/template-library.ts

@@ -0,0 +1,78 @@
+import type { BookingTemplateCategory, BookingTemplateLibraryLine } from '@/types'
+import type { FormLine } from '@/components/bookkeeping/JournalEntryForm'
+
+/**
+ * Category labels in Swedish for UI display.
+ */
+export const TEMPLATE_CATEGORY_LABELS: Record<BookingTemplateCategory, string> = {
+  eu_trade: 'EU-handel',
+  tax_account: 'Skattekonto',
+  private_transfer: 'Egna transaktioner',
+  salary: 'Lön',
+  representation: 'Representation',
+  year_end: 'Bokslut',
+  vat: 'Moms',
+  financial: 'Bank & finans',
+  other: 'Övrigt',
+}
+
+/**
+ * Convert a template's line pattern + total amount into form lines
+ * ready for the JournalEntryForm.
+ *
+ * The algorithm:
+ *   1. VAT lines: amount = totalAmount × vat_rate / (1 + vat_rate)
+ *   2. Settlement lines: amount = totalAmount (the full payment)
+ *   3. Business lines: amount = totalAmount × ratio (cost/revenue net of VAT handled separately)
+ *
+ * For simple two-line templates (no VAT), the ratio is typically 1.0
+ * on both sides and totalAmount is used directly.
+ */
+export function applyTemplate(
+  lines: BookingTemplateLibraryLine[],
+  totalAmount: number,
+): FormLine[] {
+  const result: FormLine[] = []
+
+  for (const line of lines) {
+    let amount = 0
+
+    if (line.type === 'vat' && line.vat_rate) {
+      // VAT calculated on the total inclusive amount
+      amount = Math.round(totalAmount * line.vat_rate / (1 + line.vat_rate) * 100) / 100
+    } else if (line.type === 'settlement') {
+      amount = Math.round(totalAmount * (line.ratio ?? 1) * 100) / 100
+    } else {
+      // Business lines — use ratio (default 1.0)
+      amount = Math.round(totalAmount * (line.ratio ?? 1) * 100) / 100
+    }
+
+    result.push({
+      account_number: line.account,
+      debit_amount: line.side === 'debit' ? amount.toFixed(2) : '',
+      credit_amount: line.side === 'credit' ? amount.toFixed(2) : '',
+      line_description: line.label,
+    })
+  }
+
+  return result
+}
+
+/**
+ * Scope label for displaying where a template comes from.
+ */
+export function getTemplateScope(template: {
+  is_system: boolean
+  team_id: string | null
+  company_id: string | null
+}): 'system' | 'team' | 'company' {
+  if (template.is_system) return 'system'
+  if (template.team_id) return 'team'
+  return 'company'
+}
+
+export const SCOPE_LABELS: Record<ReturnType<typeof getTemplateScope>, string> = {
+  system: 'Standard',
+  team: 'Team',
+  company: 'Företag',
+}

supabase/migrations/20260413160000_booking_template_library.sql

@@ -0,0 +1,386 @@
+-- =============================================================================
+-- Booking Template Library
+-- =============================================================================
+--
+-- Reusable journal entry templates (bokföringsmallar) for common scenarios
+-- like EU reverse charge purchases, tax account bookings, private transfers.
+--
+-- Three scoping levels:
+--   1. System templates (company_id IS NULL, team_id IS NULL, is_system = TRUE)
+--      Pre-seeded, visible to all authenticated users. Read-only.
+--   2. Team templates (company_id IS NULL, team_id IS NOT NULL)
+--      Shared across all companies in a team. Created by team admins.
+--   3. Company templates (company_id IS NOT NULL)
+--      Private to one company. Created by any non-viewer member.
+--
+-- Template lines use the same ratio-based pattern as categorization_templates
+-- line_pattern: user enters total amount, system calculates each line.
+
+CREATE TABLE public.booking_template_library (
+  id              UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  company_id      UUID REFERENCES public.companies(id) ON DELETE CASCADE,
+  team_id         UUID REFERENCES public.teams(id) ON DELETE CASCADE,
+  created_by      UUID REFERENCES auth.users(id) ON DELETE SET NULL,
+
+  -- Template identity
+  name            TEXT NOT NULL,
+  description     TEXT NOT NULL DEFAULT '',
+  category        TEXT NOT NULL DEFAULT 'other'
+                    CHECK (category IN (
+                      'eu_trade', 'tax_account', 'private_transfer',
+                      'salary', 'representation', 'year_end',
+                      'vat', 'financial', 'other'
+                    )),
+  entity_type     TEXT NOT NULL DEFAULT 'all'
+                    CHECK (entity_type IN ('all', 'enskild_firma', 'aktiebolag')),
+
+  -- Template lines (ratio-based pattern)
+  -- Array of: { account, label, side, type, ratio?, vat_rate? }
+  lines           JSONB NOT NULL DEFAULT '[]',
+
+  -- Flags
+  is_system       BOOLEAN NOT NULL DEFAULT FALSE,
+  is_active       BOOLEAN NOT NULL DEFAULT TRUE,
+
+  -- Metadata
+  created_at      TIMESTAMPTZ NOT NULL DEFAULT now(),
+  updated_at      TIMESTAMPTZ NOT NULL DEFAULT now(),
+
+  -- Constraints
+  -- System templates: no company, no team
+  CHECK (NOT is_system OR (company_id IS NULL AND team_id IS NULL)),
+  -- Team templates: no company
+  CHECK (team_id IS NULL OR company_id IS NULL),
+  -- Company or team or system — at least one scope
+  CHECK (company_id IS NOT NULL OR team_id IS NOT NULL OR is_system)
+);
+
+-- RLS
+ALTER TABLE public.booking_template_library ENABLE ROW LEVEL SECURITY;
+
+-- SELECT: system templates + own company + own team templates
+CREATE POLICY "btl_select" ON public.booking_template_library
+  FOR SELECT USING (
+    is_system
+    OR company_id IN (SELECT public.user_company_ids())
+    OR team_id IN (SELECT public.user_team_ids())
+  );
+
+-- INSERT: company templates (non-viewers) or team templates (team members)
+CREATE POLICY "btl_insert" ON public.booking_template_library
+  FOR INSERT WITH CHECK (
+    NOT is_system
+    AND public.current_user_can_write()
+    AND (
+      company_id = public.current_active_company_id()
+      OR (company_id IS NULL AND team_id IN (SELECT public.user_team_ids()))
+    )
+  );
+
+-- UPDATE: own company or own team templates (non-viewers), never system
+CREATE POLICY "btl_update" ON public.booking_template_library
+  FOR UPDATE USING (
+    NOT is_system
+    AND public.current_user_can_write()
+    AND (
+      company_id IN (SELECT public.user_company_ids())
+      OR (company_id IS NULL AND team_id IN (SELECT public.user_team_ids()))
+    )
+  );
+
+-- DELETE: own company or own team templates (non-viewers), never system
+CREATE POLICY "btl_delete" ON public.booking_template_library
+  FOR DELETE USING (
+    NOT is_system
+    AND public.current_user_can_write()
+    AND (
+      company_id IN (SELECT public.user_company_ids())
+      OR (company_id IS NULL AND team_id IN (SELECT public.user_team_ids()))
+    )
+  );
+
+-- Indexes
+CREATE INDEX idx_btl_company ON public.booking_template_library (company_id)
+  WHERE company_id IS NOT NULL;
+CREATE INDEX idx_btl_team ON public.booking_template_library (team_id)
+  WHERE team_id IS NOT NULL;
+CREATE INDEX idx_btl_system ON public.booking_template_library (is_system)
+  WHERE is_system = TRUE;
+CREATE INDEX idx_btl_category ON public.booking_template_library (category);
+CREATE INDEX idx_btl_active ON public.booking_template_library (is_active)
+  WHERE is_active = TRUE;
+
+-- updated_at trigger
+CREATE TRIGGER btl_updated_at
+  BEFORE UPDATE ON public.booking_template_library
+  FOR EACH ROW EXECUTE FUNCTION public.update_updated_at_column();
+
+-- =============================================================================
+-- Seed system templates
+-- =============================================================================
+-- Lines format: [{ account, label, side, type, ratio?, vat_rate? }]
+-- type: 'business' (main account), 'vat' (VAT line), 'settlement' (bank/cash)
+-- ratio: proportion of total amount (business lines should sum to 1.0)
+-- vat_rate: decimal (0.25, 0.12, 0.06) — applied via rate/(1+rate) for inclusive
+
+-- EU TRADE
+INSERT INTO public.booking_template_library (name, description, category, entity_type, is_system, lines) VALUES
+(
+  'Inköp EU-varor, omvänd moms 25%',
+  'Köp av varor från annat EU-land. Omvänd skattskyldighet — du redovisar både utgående och ingående moms.',
+  'eu_trade', 'all', TRUE,
+  '[
+    {"account": "4010", "label": "Varuinköp", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "2614", "label": "Utgående moms omvänd skattskyldighet 25%", "side": "credit", "type": "vat", "vat_rate": 0.25},
+    {"account": "2645", "label": "Beräknad ingående moms 25%", "side": "debit", "type": "vat", "vat_rate": 0.25},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Inköp EU-tjänster, omvänd moms 25%',
+  'Köp av tjänster från annat EU-land. Omvänd skattskyldighet — du redovisar både utgående och ingående moms.',
+  'eu_trade', 'all', TRUE,
+  '[
+    {"account": "6540", "label": "IT-tjänster", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "2614", "label": "Utgående moms omvänd skattskyldighet 25%", "side": "credit", "type": "vat", "vat_rate": 0.25},
+    {"account": "2645", "label": "Beräknad ingående moms 25%", "side": "debit", "type": "vat", "vat_rate": 0.25},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Försäljning EU-tjänster (B2B)',
+  'Tjänsteförsäljning till annat EU-land (B2B). Ingen moms — kunden redovisar omvänd skattskyldighet.',
+  'eu_trade', 'all', TRUE,
+  '[
+    {"account": "1510", "label": "Kundfordringar", "side": "debit", "type": "settlement", "ratio": 1.0},
+    {"account": "3308", "label": "Försäljning tjänster EU", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Försäljning export (utanför EU)',
+  'Försäljning till land utanför EU. Momsfritt.',
+  'eu_trade', 'all', TRUE,
+  '[
+    {"account": "1510", "label": "Kundfordringar", "side": "debit", "type": "settlement", "ratio": 1.0},
+    {"account": "3305", "label": "Försäljning export", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+);
+
+-- TAX ACCOUNT
+INSERT INTO public.booking_template_library (name, description, category, entity_type, is_system, lines) VALUES
+(
+  'Insättning skattekonto',
+  'Betalning från företagskonto till skattekontot hos Skatteverket.',
+  'tax_account', 'all', TRUE,
+  '[
+    {"account": "1630", "label": "Skattekonto", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Skatteåterbäring',
+  'Återbetalning från skattekontot till företagskonto.',
+  'tax_account', 'all', TRUE,
+  '[
+    {"account": "1930", "label": "Företagskonto", "side": "debit", "type": "settlement", "ratio": 1.0},
+    {"account": "1630", "label": "Skattekonto", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Preliminär F-skatt (EF)',
+  'Betalning av preliminär F-skatt från skattekontot (enskild firma).',
+  'tax_account', 'enskild_firma', TRUE,
+  '[
+    {"account": "2012", "label": "Egna skatter", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1630", "label": "Skattekonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Preliminär F-skatt (AB)',
+  'Betalning av preliminär bolagsskatt från skattekontot.',
+  'tax_account', 'aktiebolag', TRUE,
+  '[
+    {"account": "2518", "label": "Betald F-skatt", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1630", "label": "Skattekonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Momsbetalning via skattekonto',
+  'Moms som dras från skattekontot efter momsdeklaration.',
+  'tax_account', 'all', TRUE,
+  '[
+    {"account": "2650", "label": "Redovisningskonto moms", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1630", "label": "Skattekonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Arbetsgivaravgifter via skattekonto',
+  'Arbetsgivaravgifter som dras från skattekontot.',
+  'tax_account', 'all', TRUE,
+  '[
+    {"account": "2731", "label": "Avräkning sociala avgifter", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1630", "label": "Skattekonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+);
+
+-- PRIVATE TRANSFERS
+INSERT INTO public.booking_template_library (name, description, category, entity_type, is_system, lines) VALUES
+(
+  'Eget uttag',
+  'Privat uttag från företagskontot (enskild firma).',
+  'private_transfer', 'enskild_firma', TRUE,
+  '[
+    {"account": "2013", "label": "Egna uttag", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Eget insättning',
+  'Privat insättning till företagskontot (enskild firma).',
+  'private_transfer', 'enskild_firma', TRUE,
+  '[
+    {"account": "1930", "label": "Företagskonto", "side": "debit", "type": "settlement", "ratio": 1.0},
+    {"account": "2018", "label": "Egna insättningar", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Aktieägarlån — insättning',
+  'Ägaren sätter in pengar som lån till bolaget.',
+  'private_transfer', 'aktiebolag', TRUE,
+  '[
+    {"account": "1930", "label": "Företagskonto", "side": "debit", "type": "settlement", "ratio": 1.0},
+    {"account": "2893", "label": "Skuld till aktieägare", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Aktieägarlån — återbetalning',
+  'Bolaget betalar tillbaka lån till ägaren.',
+  'private_transfer', 'aktiebolag', TRUE,
+  '[
+    {"account": "2893", "label": "Skuld till aktieägare", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Utdelning till aktieägare',
+  'Utbetalning av beslutad utdelning till aktieägare.',
+  'private_transfer', 'aktiebolag', TRUE,
+  '[
+    {"account": "2898", "label": "Outtagen utdelning", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+);
+
+-- SALARY
+INSERT INTO public.booking_template_library (name, description, category, entity_type, is_system, lines) VALUES
+(
+  'Löneutbetalning',
+  'Utbetalning av nettolön till anställd.',
+  'salary', 'aktiebolag', TRUE,
+  '[
+    {"account": "2710", "label": "Personalskatt", "side": "debit", "type": "business", "ratio": 0.3},
+    {"account": "2920", "label": "Upplupna semesterlöner", "side": "debit", "type": "business", "ratio": 0.12},
+    {"account": "7010", "label": "Löner", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Arbetsgivaravgifter',
+  'Bokföring av arbetsgivaravgifter (31,42% av bruttolön).',
+  'salary', 'aktiebolag', TRUE,
+  '[
+    {"account": "7510", "label": "Arbetsgivaravgifter", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "2731", "label": "Avräkning sociala avgifter", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+);
+
+  '[
+    {"account": "6072", "label": "Representation avdragsgill", "side": "debit", "type": "business", "ratio": 0.8},
+    {"account": "2641", "label": "Ingående moms", "side": "debit", "type": "vat", "vat_rate": 0.25},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+
+-- YEAR-END / FINANCIAL
+INSERT INTO public.booking_template_library (name, description, category, entity_type, is_system, lines) VALUES
+(
+  'Periodiseringsfond avsättning (AB)',
+  'Avsättning till periodiseringsfond vid bokslut. Max 25% av överskottet.',
+  'year_end', 'aktiebolag', TRUE,
+  '[
+    {"account": "8811", "label": "Avsättning periodiseringsfond", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "2113", "label": "Periodiseringsfond", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Periodiseringsfond återföring (AB)',
+  'Återföring av periodiseringsfond (senast efter 6 år).',
+  'year_end', 'aktiebolag', TRUE,
+  '[
+    {"account": "2113", "label": "Periodiseringsfond", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "8819", "label": "Återföring periodiseringsfond", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Beräknad bolagsskatt',
+  'Bokföring av beräknad inkomstskatt vid bokslut.',
+  'year_end', 'aktiebolag', TRUE,
+  '[
+    {"account": "8910", "label": "Skatt på årets resultat", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "2512", "label": "Beräknad inkomstskatt", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Överavskrivning inventarier',
+  'Bokföring av överavskrivning (skillnad räkenskapsenlig vs planenlig).',
+  'year_end', 'aktiebolag', TRUE,
+  '[
+    {"account": "8850", "label": "Förändring överavskrivning", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "2150", "label": "Ackumulerade överavskrivningar", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+);
+
+-- VAT
+INSERT INTO public.booking_template_library (name, description, category, entity_type, is_system, lines) VALUES
+(
+  'Momsredovisning (nettning)',
+  'Nettning av momskonton vid momsdeklaration. Justera konton och belopp efter din deklaration.',
+  'vat', 'all', TRUE,
+  '[
+    {"account": "2611", "label": "Utgående moms 25%", "side": "debit", "type": "business", "ratio": 0.5},
+    {"account": "2641", "label": "Ingående moms", "side": "credit", "type": "business", "ratio": 0.3},
+    {"account": "2650", "label": "Redovisningskonto moms", "side": "credit", "type": "business", "ratio": 0.2}
+  ]'::jsonb
+);
+
+-- FINANCIAL
+INSERT INTO public.booking_template_library (name, description, category, entity_type, is_system, lines) VALUES
+(
+  'Bankavgift',
+  'Månadsavgift eller transaktionsavgift från banken.',
+  'financial', 'all', TRUE,
+  '[
+    {"account": "6570", "label": "Bankkostnader", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Ränteintäkt',
+  'Ränta från sparkonto eller bank.',
+  'financial', 'all', TRUE,
+  '[
+    {"account": "1930", "label": "Företagskonto", "side": "debit", "type": "settlement", "ratio": 1.0},
+    {"account": "8311", "label": "Ränteintäkter", "side": "credit", "type": "business", "ratio": 1.0}
+  ]'::jsonb
+),
+(
+  'Räntekostnad',
+  'Ränta på lån eller kredit.',
+  'financial', 'all', TRUE,
+  '[
+    {"account": "8410", "label": "Räntekostnader", "side": "debit", "type": "business", "ratio": 1.0},
+    {"account": "1930", "label": "Företagskonto", "side": "credit", "type": "settlement", "ratio": 1.0}
+  ]'::jsonb
+);
+
+-- Schema reload for PostgREST
+NOTIFY pgrst, 'reload schema';

types/index.ts

@@ -1059,6 +1059,45 @@ export interface CategorizationTemplate {
   updated_at: string
 }
 
+// Booking template library categories
+export type BookingTemplateCategory =
+  | 'eu_trade'
+  | 'tax_account'
+  | 'private_transfer'
+  | 'salary'
+  | 'representation'
+  | 'year_end'
+  | 'vat'
+  | 'financial'
+  | 'other'
+
+// Booking template library line
+export interface BookingTemplateLibraryLine {
+  account: string
+  label: string
+  side: 'debit' | 'credit'
+  type: 'business' | 'vat' | 'settlement'
+  ratio?: number
+  vat_rate?: number
+}
+
+// Booking template library entry (system, team, or company-scoped)
+export interface BookingTemplateLibrary {
+  id: string
+  company_id: string | null
+  team_id: string | null
+  created_by: string | null
+  name: string
+  description: string
+  category: BookingTemplateCategory
+  entity_type: 'all' | EntityType
+  lines: BookingTemplateLibraryLine[]
+  is_system: boolean
+  is_active: boolean
+  created_at: string
+  updated_at: string
+}
+
 // Account Balance (cached)
 export interface AccountBalance {
   id: string