Bug/customer invoice bug (#628)

* fix(supplier-invoices): self-assess reverse-charge VAT + link payments to vouchers Reverse-charge supplier invoices now carry a per-item reverse_charge_rate (0.06/0.12/0.25). Under omvänd skattskyldighet the supplier charges 0% VAT, so the line vat_rate stays 0 and the buyer self-assesses fiktiv moms at the statutory rate. Centralizes rate resolution (resolveReverseChargeRate) and the ruta 20-24 basis-account guard (isReverseChargeBasisAccount) in vat-entries so the booking engine and review-dialog preview can no longer drift. Adds the link_supplier_invoice_voucher pending operation: mark a leverantorsfaktura paid by linking an existing posted verifikat that debits 2440, with no new journal entry. Exposes find-candidates/link MCP tools and the bulk-reconcile helper, scoped under suppliers:read/write. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(vat): report yearly VAT over the rakenskapsar, not the calendar year Annual VAT (helarsmoms) is filed per beskattningsar/rakenskapsar (SFL 26 kap), which can be extended or shortened up to 18 months. The previous Jan-Dec calendar span silently dropped part of an extended first year. calculateVatDeclaration now accepts a fiscalPeriodId and resolves the period's actual bounds for yearly; monthly/quarterly stay calendar. The reports UI passes the selected fiscal period, defaults the periodicity from the company's moms_period setting, and carries the period into the ruta drill-down. full-archive export threads the period id through too. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(migration): resolve supplier invoice status from payment amounts The provider's lifecycle status and its payment status are computed independently upstream and can contradict each other (e.g. a Fortnox invoice marked booked but fully paid). Both the arcim entity-mapper and the Fortnox mapper now let payment state win: fully paid -> paid, partial -> partially_paid, otherwise the mapped lifecycle status, with credit notes forced terminal. Balance is compared numerically (never strict === 0) so float drift or a residual ore resolves cleanly, and an absent Balance is treated as unpaid. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(enable-banking): only ingest booked transactions to stop re-import drift Pending entries are skipped during sync: a pending row is unstable across syncs (a later 'synka nu' returns it still pending or finally booked, often with a different effective date). Because both the dedup external_id and the content-dedup key are date-derived, that drift minted a new id and re-imported a transaction that already existed - observed in production as the same amount+description landing twice with different dates. Gating the import set on a stable booking_date removes the drift at the source and leaves booked rows' ids byte-identical. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * chore(gitignore): ignore local SIE test fixtures tests/fixtures/sie/ may contain real or scrubbed company data and must never be committed. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(invoice): handle errors during registration journal entry creation and ensure invoice rollback feat(tests): add test for reverse charge rate handling on supplier invoice line items feat(fortnox): ensure paid status reflects zero balance for fully paid invoices chore(migrations): add reverse_charge_rate to supplier_invoice_items and backfill link_supplier_invoice_voucher --------- Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
2026-06-02 13:25:48 +02:00
parent 358c25094d
commit f6ee0c2a82
43 changed files with 2226 additions and 182 deletions
@@ -67,4 +67,7 @@ supabase/.temp/
 # out of the box without running the generator.
 supabase/.branches/

-/scripts
+/scripts
+
+# Local-only SIE test fixtures — may contain real/scrubbed company data, never commit
+tests/fixtures/sie/
@@ -1,6 +1,6 @@
 'use client'

-import React, { useState, useEffect, useCallback } from 'react'
+import React, { useState, useEffect, useCallback, useRef } from 'react'
 import Link from 'next/link'
 import { useRouter } from 'next/navigation'
 import { useTranslations } from 'next-intl'
@@ -15,6 +15,7 @@ import { formatDate } from '@/lib/utils'
 import { formatVoucher } from '@/lib/bookkeeping/voucher-series-resolver'
 import { AccountNumber } from '@/components/ui/account-number'
 import { useCompany } from '@/contexts/CompanyContext'
+import { useSettings } from '@/components/settings/useSettings'
 import { FiscalYearSelector } from '@/components/common/FiscalYearSelector'
 import { ReportDateRange, type DateRangeValue } from '@/components/common/ReportDateRange'
 import { ReportsNav } from '@/components/reports/ReportsNav'
@@ -171,14 +172,6 @@ export default function ReportsPage() {
          />
        )}
      </div>
-      <p className="text-sm text-muted-foreground">
-        {t('sie_moved_hint')}{' '}
-        <Link href="/import?view=export#sie-export" className="text-foreground underline underline-offset-4 decoration-muted-foreground/40 hover:decoration-foreground">
-          {t('sie_moved_link')}
-        </Link>
-        .
-      </p>
-
      {isLoadingInit ? (
        <div className="space-y-6">
          <div className="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4">
@@ -247,7 +240,12 @@ export default function ReportsPage() {
            {activeTab === 'balance-sheet' && (
              <BalanceSheetView periodId={selectedPeriod} dateRange={dateRange} onNavigateToAccount={navigateToAccount} />
            )}
-            {activeTab === 'vat-declaration' && <VatDeclarationView />}
+            {activeTab === 'vat-declaration' && (
+              <VatDeclarationView
+                fiscalPeriodId={selectedPeriod}
+                fiscalPeriodBounds={selectedPeriodBounds}
+              />
+            )}
            {activeTab === 'periodisk-sammanstallning' && <PeriodiskSammanstallningView />}
            {isEnskildFirma && activeTab === 'ne-declaration' && (
              <NEDeclarationView periodId={selectedPeriod} />
@@ -1273,7 +1271,18 @@ function ReportSectionTable({
  )
 }

-function VatDeclarationView() {
+// Carries the selected fiscal period into the ruta drill-down rows so their
+// source-verifikat query matches the report's period. Only set for yearly
+// (räkenskapsår); undefined for monthly/quarterly (calendar periods).
+const VatDrillContext = React.createContext<{ fiscalPeriodId?: string }>({})
+
+function VatDeclarationView({
+  fiscalPeriodId,
+  fiscalPeriodBounds,
+}: {
+  fiscalPeriodId: string
+  fiscalPeriodBounds: { start: string; end: string } | null
+}) {
  const currentYear = new Date().getFullYear()
  const currentMonth = new Date().getMonth() + 1
  const currentQuarter = Math.ceil(currentMonth / 3)
@@ -1285,6 +1294,25 @@ function VatDeclarationView() {
  const [loading, setLoading] = useState(false)
  const [error, setError] = useState<string | null>(null)

+  // Default the periodicity to the company's configured VAT reporting period
+  // (moms_period in Inställningar) so the picker mirrors the setting instead of
+  // always starting on quarterly. Applied once per company the first time its
+  // settings load; a later manual change to the picker is preserved, and a
+  // company switch re-applies the new company's setting. `useSettings` only
+  // refetches when the active company changes, so this never clobbers a manual
+  // selection mid-session.
+  const { settings } = useSettings()
+  const appliedForCompany = useRef<string | null>(null)
+  useEffect(() => {
+    const momsPeriod = settings?.moms_period
+    const companyId = settings?.company_id
+    if (!momsPeriod || !companyId) return
+    if (appliedForCompany.current === companyId) return
+    appliedForCompany.current = companyId
+    setPeriodType(momsPeriod)
+    // `period` is reset to a sensible value by the periodType effect below.
+  }, [settings])
+
  // Generate year options (last 5 years)
  const yearOptions = Array.from({ length: 5 }, (_, i) => currentYear - i)

@@ -1331,12 +1359,26 @@ function VatDeclarationView() {
    }
  }, [periodType, currentMonth, currentQuarter])

+  // Annual VAT (helårsmoms) is reported per räkenskapsår, not per calendar year.
+  // For yearly we pass the selected fiscal period so the API uses its actual
+  // bounds (handles extended/shortened years); monthly/quarterly stay calendar.
+  const isYearly = periodType === 'yearly'
+  const vatQueryString = () => {
+    const params = new URLSearchParams({
+      periodType,
+      year: String(year),
+      period: String(period),
+    })
+    if (isYearly && fiscalPeriodId) params.set('fiscal_period_id', fiscalPeriodId)
+    return params.toString()
+  }
+
  const fetchDeclaration = async () => {
    setLoading(true)
    setError(null)
    try {
      const res = await fetch(
-        `/api/reports/vat-declaration?periodType=${periodType}&year=${year}&period=${period}`
+        `/api/reports/vat-declaration?${vatQueryString()}`
      )
      const result = await res.json()
      if (result.error) {
@@ -1352,12 +1394,13 @@ function VatDeclarationView() {
  }

  return (
+    <VatDrillContext.Provider value={{ fiscalPeriodId: isYearly ? fiscalPeriodId : undefined }}>
    <div className="space-y-4">
      <div className="flex justify-end gap-2">
        <Button
          variant="outline"
          size="sm"
-          onClick={() => window.open(`/api/reports/vat-declaration/xlsx?periodType=${periodType}&year=${year}&period=${period}`, '_blank')}
+          onClick={() => window.open(`/api/reports/vat-declaration/xlsx?${vatQueryString()}`, '_blank')}
        >
          <FileSpreadsheet className="h-4 w-4 mr-2" />
          Ladda ner Excel
@@ -1387,34 +1430,49 @@ function VatDeclarationView() {
                <option value="yearly">Årsvis</option>
              </select>
            </div>
-            <div>
-              <Label>År</Label>
-              <select
-                value={year}
-                onChange={(e) => setYear(parseInt(e.target.value))}
-                className="w-full mt-1 rounded-md border border-input bg-background px-3 py-2 text-sm"
-              >
-                {yearOptions.map((y) => (
-                  <option key={y} value={y}>
-                    {y}
-                  </option>
-                ))}
-              </select>
-            </div>
-            <div>
-              <Label>Period</Label>
-              <select
-                value={period}
-                onChange={(e) => setPeriod(parseInt(e.target.value))}
-                className="w-full mt-1 rounded-md border border-input bg-background px-3 py-2 text-sm"
-              >
-                {getPeriodOptions().map((opt) => (
-                  <option key={opt.value} value={opt.value}>
-                    {opt.label}
-                  </option>
-                ))}
-              </select>
-            </div>
+            {isYearly ? (
+              // Annual VAT covers the selected räkenskapsår — driven by the
+              // fiscal-year picker at the top of the page, not a calendar year.
+              <div>
+                <Label>Räkenskapsår</Label>
+                <div className="mt-1 rounded-md border border-input bg-muted/40 px-3 py-2 text-sm tabular-nums">
+                  {fiscalPeriodBounds
+                    ? `${formatDate(fiscalPeriodBounds.start)} – ${formatDate(fiscalPeriodBounds.end)}`
+                    : '—'}
+                </div>
+              </div>
+            ) : (
+              <>
+                <div>
+                  <Label>År</Label>
+                  <select
+                    value={year}
+                    onChange={(e) => setYear(parseInt(e.target.value))}
+                    className="w-full mt-1 rounded-md border border-input bg-background px-3 py-2 text-sm"
+                  >
+                    {yearOptions.map((y) => (
+                      <option key={y} value={y}>
+                        {y}
+                      </option>
+                    ))}
+                  </select>
+                </div>
+                <div>
+                  <Label>Period</Label>
+                  <select
+                    value={period}
+                    onChange={(e) => setPeriod(parseInt(e.target.value))}
+                    className="w-full mt-1 rounded-md border border-input bg-background px-3 py-2 text-sm"
+                  >
+                    {getPeriodOptions().map((opt) => (
+                      <option key={opt.value} value={opt.value}>
+                        {opt.label}
+                      </option>
+                    ))}
+                  </select>
+                </div>
+              </>
+            )}
            <Button onClick={fetchDeclaration} disabled={loading}>
              {loading ? 'Laddar...' : 'Hämta'}
            </Button>
@@ -1646,13 +1704,29 @@ function VatDeclarationView() {
        </Card>
      )}
    </div>
+    </VatDrillContext.Provider>
  )
 }

-function makeVatFetcher(ruta: string, periodType: VatPeriodType, year: number, period: number): ReportSourceFetcher {
+function makeVatFetcher(
+  ruta: string,
+  periodType: VatPeriodType,
+  year: number,
+  period: number,
+  fiscalPeriodId?: string,
+): ReportSourceFetcher {
  return async () => {
+    const params = new URLSearchParams({
+      periodType,
+      year: String(year),
+      period: String(period),
+    })
+    // Yearly drill-down resolves against the räkenskapsår, matching the report.
+    if (periodType === 'yearly' && fiscalPeriodId) {
+      params.set('fiscal_period_id', fiscalPeriodId)
+    }
    const res = await fetch(
-      `/api/reports/vat-declaration/ruta/${encodeURIComponent(ruta)}/sources?periodType=${periodType}&year=${year}&period=${period}`
+      `/api/reports/vat-declaration/ruta/${encodeURIComponent(ruta)}/sources?${params.toString()}`
    )
    const json = await res.json()
    if (!res.ok) throw new Error(json.error || 'Kunde inte hämta verifikat')
@@ -1680,10 +1754,11 @@ function VatRutaRow({
  year?: number
  period?: number
 }) {
+  const { fiscalPeriodId } = React.useContext(VatDrillContext)
  const canDrill = periodType !== undefined && year !== undefined && period !== undefined
  const fetcher = React.useMemo(
-    () => (canDrill ? makeVatFetcher(ruta, periodType!, year!, period!) : null),
-    [canDrill, ruta, periodType, year, period]
+    () => (canDrill ? makeVatFetcher(ruta, periodType!, year!, period!, fiscalPeriodId) : null),
+    [canDrill, ruta, periodType, year, period, fiscalPeriodId]
  )
  // Hooks must be called unconditionally — provide a noop fetcher when drill
  // is disabled. The early-return for zero rows lives below the hooks.
@@ -24,8 +24,7 @@ import { cn, formatCurrency } from '@/lib/utils'
 import { useUnsavedChanges } from '@/lib/hooks/use-unsaved-changes'
 import { useCanWrite } from '@/lib/hooks/use-can-write'
 import BankTransactionPicker from '@/components/transactions/BankTransactionPicker'
-import CreatePeriodDialog from '@/components/bookkeeping/CreatePeriodDialog'
-import { ArrowLeft, Plus, Trash2, ChevronDown, Loader2, Lock, AlertCircle, AlertTriangle, CalendarPlus, MessageCircle, Link2 } from 'lucide-react'
+import { ArrowLeft, Plus, Trash2, ChevronDown, Loader2, Lock, AlertCircle, MessageCircle, Link2 } from 'lucide-react'
 import type { Supplier, BASAccount, VatTreatment, EntityType, InvoiceExtractionResult, FiscalPeriod } from '@/types'

 interface LineItem {
@@ -33,6 +32,9 @@ interface LineItem {
  amount: number
  account_number: string
  vat_rate: number
+  // Self-assessed VAT rate for omvänd skattskyldighet (0.25/0.12/0.06). Only
+  // meaningful when reverse_charge is on; the line's vat_rate is then 0.
+  reverse_charge_rate?: number
 }

 interface FormData {
@@ -184,6 +186,26 @@ function VatRateCell({ value, onChange }: { value: number; onChange: (v: number)
  )
 }

+// Self-assessment rate picker shown in place of the Momssats cell when an
+// invoice is reverse charge. The supplier charges no VAT (the line vat_rate is
+// 0); this is the Swedish statutory rate the buyer self-assesses at — 25%
+// huvudregeln for EU services, 12%/6% for reduced-rated services (ML 6 kap 34 §).
+function RcRateSelect({ value, onChange }: { value: number; onChange: (v: number) => void }) {
+  const t = useTranslations('supplier_invoice_editor')
+  return (
+    <Select value={String(value ?? 0.25)} onValueChange={(v) => onChange(parseFloat(v))}>
+      <SelectTrigger className="h-9 tabular-nums" aria-label={t('col_rc_vat_rate')}>
+        <SelectValue />
+      </SelectTrigger>
+      <SelectContent>
+        <SelectItem value="0.25" className="tabular-nums">25 %</SelectItem>
+        <SelectItem value="0.12" className="tabular-nums">12 %</SelectItem>
+        <SelectItem value="0.06" className="tabular-nums">6 %</SelectItem>
+      </SelectContent>
+    </Select>
+  )
+}
+
 const EMPTY_NEW_SUPPLIER: NewSupplierForm = {
  name: '',
  supplier_type: 'swedish_business',
@@ -221,7 +243,6 @@ export default function NewSupplierInvoicePage() {
  const [accountingMethod, setAccountingMethod] = useState<'accrual' | 'cash'>('accrual')
  const [periods, setPeriods] = useState<FiscalPeriod[]>([])
  const [periodsLoaded, setPeriodsLoaded] = useState(false)
-  const [showCreatePeriod, setShowCreatePeriod] = useState(false)
  const [isSubmitting, setIsSubmitting] = useState(false)
  const [showReview, setShowReview] = useState(false)
  const [pendingData, setPendingData] = useState<FormData | null>(null)
@@ -268,7 +289,7 @@ export default function NewSupplierInvoicePage() {
      payment_reference: '',
      notes: '',
      paid_with_private_funds: false,
-      items: [{ description: '', amount: 0, account_number: '5010', vat_rate: 0.25 }],
+      items: [{ description: '', amount: 0, account_number: '5010', vat_rate: 0.25, reverse_charge_rate: 0.25 }],
    },
  })

@@ -559,7 +580,10 @@ export default function NewSupplierInvoicePage() {

  const itemTotals = (watchedItems || []).map((item) => {
    const lineTotal = Math.round((item.amount || 0) * 100) / 100
-    const vatAmount = Math.round(lineTotal * (item.vat_rate || 0) * 100) / 100
+    // Reverse charge: VAT is self-assessed at reverse_charge_rate (25% default),
+    // not the line's vat_rate (which is 0 — the supplier charged nothing).
+    const effectiveRate = watchedReverseCharge ? (item.reverse_charge_rate ?? 0.25) : (item.vat_rate || 0)
+    const vatAmount = Math.round(lineTotal * effectiveRate * 100) / 100
    return { lineTotal, vatAmount }
  })
  const subtotal = itemTotals.reduce((sum, t) => sum + t.lineTotal, 0)
@@ -660,7 +684,10 @@ export default function NewSupplierInvoicePage() {
        description: item.description,
        amount: item.amount,
        account_number: item.account_number,
-        vat_rate: item.vat_rate,
+        // Reverse charge: the supplier charges no VAT, so the line rate is 0 and
+        // the self-assessed rate travels on reverse_charge_rate (25% default).
+        vat_rate: data.reverse_charge ? 0 : item.vat_rate,
+        reverse_charge_rate: data.reverse_charge ? (item.reverse_charge_rate ?? 0.25) : undefined,
      })),
    }
  }
@@ -731,6 +758,20 @@ export default function NewSupplierInvoicePage() {
  }

  function onSubmit(data: FormData) {
+    // Hard block: under faktureringsmetoden (and for privately-paid kvitton) a
+    // verifikation is posted at registration, and BFL 5 kap kräver att
+    // verifikationsnumret ligger i en obruten serie inom ett räkenskapsår. No
+    // räkenskapsår for the invoice date → no compliant voucher can exist, so we
+    // refuse rather than register an unbooked invoice. Kontantmetoden books at
+    // payment, so it is intentionally not blocked here (see showNoPeriodWarning).
+    if (showNoPeriodWarning) {
+      toast({
+        title: t('warning_title'),
+        description: t('no_period_warning', { date: data.invoice_date }),
+        variant: 'destructive',
+      })
+      return
+    }
    if (!data.supplier_id) {
      toast({ title: t('supplier_missing_title'), description: t('supplier_missing_description'), variant: 'destructive' })
      return
@@ -1166,22 +1207,15 @@ export default function NewSupplierInvoicePage() {
            </div>

            {showNoPeriodWarning && (
-              <div className="flex items-start gap-3 rounded-lg border border-warning/30 bg-warning/10 p-3">
-                <AlertTriangle className="h-5 w-5 text-warning-foreground mt-0.5 shrink-0" />
-                <div className="flex-1 text-sm text-warning-foreground">
+              <div
+                role="alert"
+                className="flex items-start gap-3 rounded-lg border border-destructive/40 bg-destructive/10 p-3"
+              >
+                <AlertCircle className="h-5 w-5 text-destructive mt-0.5 shrink-0" />
+                <div className="flex-1 text-sm text-destructive">
                  <p className="font-medium">{t('no_period_warning', { date: watchedInvoiceDate })}</p>
                  <p className="mt-0.5">{t('no_period_help')}</p>
                </div>
-                <Button
-                  type="button"
-                  variant="outline"
-                  size="sm"
-                  onClick={() => setShowCreatePeriod(true)}
-                  className="shrink-0"
-                >
-                  <CalendarPlus className="h-3.5 w-3.5 mr-1.5" />
-                  {t('create_period')}
-                </Button>
              </div>
            )}
          </CardContent>
@@ -1197,7 +1231,7 @@ export default function NewSupplierInvoicePage() {
              size="sm"
              className="w-full sm:w-auto"
              onClick={() =>
-                append({ description: '', amount: 0, account_number: '', vat_rate: 0.25 })
+                append({ description: '', amount: 0, account_number: '', vat_rate: 0.25, reverse_charge_rate: 0.25 })
              }
            >
              <Plus className="mr-2 h-4 w-4" />
@@ -1282,8 +1316,8 @@ export default function NewSupplierInvoicePage() {
                    <th className="pb-2 w-28">{t('col_account')}</th>
                    <th className="pb-2">{t('col_description')}</th>
                    <th className="pb-2 w-32">{t('col_amount_excl')}</th>
-                    <th className="pb-2 w-36">{t('col_vat_rate')}</th>
-                    <th className="pb-2 w-24 text-right">{t('col_vat')}</th>
+                    <th className="pb-2 w-36">{watchedReverseCharge ? t('col_rc_vat_rate') : t('col_vat_rate')}</th>
+                    <th className="pb-2 w-24 text-right">{watchedReverseCharge ? t('col_rc_vat') : t('col_vat')}</th>
                    <th className="pb-2 w-8"></th>
                  </tr>
                </thead>
@@ -1336,13 +1370,23 @@ export default function NewSupplierInvoicePage() {
                        />
                      </td>
                      <td className="py-2 pr-2">
-                        <Controller
-                          name={`items.${index}.vat_rate`}
-                          control={control}
-                          render={({ field: f }) => (
-                            <VatRateCell value={f.value} onChange={f.onChange} />
-                          )}
-                        />
+                        {watchedReverseCharge ? (
+                          <Controller
+                            name={`items.${index}.reverse_charge_rate`}
+                            control={control}
+                            render={({ field: f }) => (
+                              <RcRateSelect value={f.value ?? 0.25} onChange={f.onChange} />
+                            )}
+                          />
+                        ) : (
+                          <Controller
+                            name={`items.${index}.vat_rate`}
+                            control={control}
+                            render={({ field: f }) => (
+                              <VatRateCell value={f.value} onChange={f.onChange} />
+                            )}
+                          />
+                        )}
                      </td>
                      <td className="py-2 pr-2 text-right tabular-nums text-muted-foreground">
                        {formatAmount(itemTotals[index]?.vatAmount ?? 0)}
@@ -1418,18 +1462,28 @@ export default function NewSupplierInvoicePage() {
                      />
                    </div>
                    <div className="space-y-2">
-                      <Label className="text-xs text-muted-foreground">{t('col_vat_rate')}</Label>
-                      <Controller
-                        name={`items.${index}.vat_rate`}
-                        control={control}
-                        render={({ field: f }) => (
-                          <VatRateCell value={f.value} onChange={f.onChange} />
-                        )}
-                      />
+                      <Label className="text-xs text-muted-foreground">{watchedReverseCharge ? t('col_rc_vat_rate') : t('col_vat_rate')}</Label>
+                      {watchedReverseCharge ? (
+                        <Controller
+                          name={`items.${index}.reverse_charge_rate`}
+                          control={control}
+                          render={({ field: f }) => (
+                            <RcRateSelect value={f.value ?? 0.25} onChange={f.onChange} />
+                          )}
+                        />
+                      ) : (
+                        <Controller
+                          name={`items.${index}.vat_rate`}
+                          control={control}
+                          render={({ field: f }) => (
+                            <VatRateCell value={f.value} onChange={f.onChange} />
+                          )}
+                        />
+                      )}
                    </div>
                  </div>
                  <div className="pt-1 border-t flex items-center justify-between">
-                    <span className="text-xs text-muted-foreground">{t('col_vat')}</span>
+                    <span className="text-xs text-muted-foreground">{watchedReverseCharge ? t('col_rc_vat') : t('col_vat')}</span>
                    <span className="tabular-nums text-muted-foreground">
                      {formatAmount(itemTotals[index]?.vatAmount ?? 0)}
                    </span>
@@ -1515,7 +1569,7 @@ export default function NewSupplierInvoicePage() {
              type="submit"
              variant="outline"
              className="w-full sm:w-auto"
-              disabled={isSubmitting || !canWrite}
+              disabled={isSubmitting || !canWrite || showNoPeriodWarning}
              onClick={() => { submitModeRef.current = 'register_and_match' }}
              title={!canWrite ? t('viewer_disabled_tooltip') : undefined}
            >
@@ -1525,7 +1579,7 @@ export default function NewSupplierInvoicePage() {
          )}
          <Button
            type="submit"
-            disabled={isSubmitting || !canWrite}
+            disabled={isSubmitting || !canWrite || showNoPeriodWarning}
            className="w-full sm:w-auto"
            onClick={() => { submitModeRef.current = 'register' }}
            title={!canWrite ? t('viewer_disabled_tooltip') : undefined}
@@ -1733,14 +1787,6 @@ export default function NewSupplierInvoicePage() {
          </div>
        </DialogContent>
      </Dialog>
-
-      <CreatePeriodDialog
-        open={showCreatePeriod}
-        onOpenChange={setShowCreatePeriod}
-        entryDate={watchedInvoiceDate}
-        periods={periods}
-        onCreated={fetchPeriods}
-      />
    </div>
  )
 }
@@ -24,6 +24,10 @@ export const GET = withRouteContext(
    const periodType = searchParams.get('periodType') as VatPeriodType | null
    const yearStr = searchParams.get('year')
    const periodStr = searchParams.get('period')
+    // For yearly (helårsmoms) the period is the räkenskapsår, not the calendar
+    // year; the client passes the selected fiscal period so an extended year is
+    // covered in full. Ignored for monthly/quarterly (calendar periods).
+    const fiscalPeriodId = searchParams.get('fiscal_period_id') ?? undefined

    if (!periodType || !yearStr || !periodStr) {
      return errorResponseFromCode('VAT_REPORT_MISSING_PARAMS', log, { requestId })
@@ -83,11 +87,14 @@ export const GET = withRouteContext(
    try {
      const declaration = await calculateVatDeclaration(
        supabase, companyId!, periodType, year, period, accountingMethod,
+        { fiscalPeriodId },
      )

      return NextResponse.json({
        data: {
          ...declaration,
+          // For yearly the authoritative span is declaration.period.start/end
+          // (the räkenskapsår). The label stays a coarse "Helår {year}".
          periodLabel: formatPeriodLabel(periodType, year, period),
        },
      })
@@ -38,6 +38,8 @@ export async function GET(request: Request) {
  const periodType = searchParams.get('periodType') as VatPeriodType | null
  const yearStr = searchParams.get('year')
  const periodStr = searchParams.get('period')
+  // Yearly = räkenskapsår (see main route); ignored for monthly/quarterly.
+  const fiscalPeriodId = searchParams.get('fiscal_period_id') ?? undefined

  if (!periodType || !yearStr || !periodStr) {
    return NextResponse.json(
@@ -73,6 +75,7 @@ export async function GET(request: Request) {
  try {
    const declaration = await calculateVatDeclaration(
      supabase, companyId, periodType, year, period, accountingMethod,
+      { fiscalPeriodId },
    )

    const rows: RutaRow[] = (Object.keys(declaration.rutor) as (keyof VatDeclarationRutor)[]).map(
@@ -82,6 +82,9 @@ export const POST = withRouteContext(
      vat_code: item.vat_code,
      vat_rate: item.vat_rate,
      vat_amount: item.vat_amount,
+      // Preserve the self-assessed RC rate so the credit-note verifikat
+      // reverses fiktiv moms at the same rate the original was booked at.
+      reverse_charge_rate: item.reverse_charge_rate,
    }))

    await supabase.from('supplier_invoice_items').insert(creditItems)
@@ -208,6 +208,7 @@ describe('POST /api/supplier-invoices/[id]/mark-paid', () => {
          vat_code: null,
          vat_rate: 0.25,
          vat_amount: 2000,
+          reverse_charge_rate: null,
          created_at: '2024-06-01T00:00:00Z',
        },
      ],
@@ -132,6 +132,10 @@ export const POST = withRouteContext(
        vat_code: item.vat_code || null,
        vat_rate: vatRate,
        vat_amount: vatAmount,
+        // Self-assessed RC rate (0.06/0.12/0.25) or null. For reverse charge the
+        // supplier charges no VAT (vat_rate stays 0); the engine self-assesses
+        // at this rate, defaulting to 25% huvudregeln when null.
+        reverse_charge_rate: body.reverse_charge ? (item.reverse_charge_rate ?? null) : null,
      }
    })

@@ -57,7 +57,7 @@ const SI_FULL_COLUMNS = `
  vat_treatment, reverse_charge, remaining_amount,
  is_credit_note, credited_invoice_id, arrival_number,
  supplier:suppliers(id, name, supplier_type),
-  items:supplier_invoice_items(id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount)
+  items:supplier_invoice_items(id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount, reverse_charge_rate)
 `

 const SupplierInvoiceCredited = z.object({
@@ -166,6 +166,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
        vat_code: string | null
        vat_rate: number
        vat_amount: number
+        reverse_charge_rate: number | null
      }>
    } & Record<string, unknown>

@@ -215,6 +216,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
        vat_code: item.vat_code,
        vat_rate: item.vat_rate,
        vat_amount: item.vat_amount,
+        reverse_charge_rate: item.reverse_charge_rate,
      }))
      return dryRunPreview(
        {
@@ -306,6 +308,9 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
      vat_code: item.vat_code,
      vat_rate: item.vat_rate,
      vat_amount: item.vat_amount,
+      // Preserve the self-assessed RC rate so the credit note reverses fiktiv
+      // moms at the same rate the original was booked at.
+      reverse_charge_rate: item.reverse_charge_rate,
    }))
    if (creditItems.length > 0) {
      const { error: itemsErr } = await ctx.supabase
@@ -169,7 +169,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string; id: string
        subtotal, subtotal_sek, vat_amount, vat_amount_sek, total_sek, due_date, received_date,
        is_credit_note, credited_invoice_id, payment_journal_entry_id,
        supplier:suppliers(id, name, supplier_type),
-        items:supplier_invoice_items(id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount)
+        items:supplier_invoice_items(id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount, reverse_charge_rate)
      `)
      .eq('company_id', ctx.companyId!)
      .eq('id', invoiceId)
@@ -34,7 +34,7 @@ const SI_DETAIL_COLUMNS =
  'id, supplier_id, arrival_number, supplier_invoice_number, invoice_date, due_date, received_date, delivery_date, status, currency, exchange_rate, exchange_rate_date, subtotal, subtotal_sek, vat_amount, vat_amount_sek, total, total_sek, vat_treatment, reverse_charge, payment_reference, paid_at, paid_amount, remaining_amount, is_credit_note, credited_invoice_id, registration_journal_entry_id, payment_journal_entry_id, transaction_id, document_id, notes, reversed_at, created_at, updated_at'

 const SI_ITEM_COLUMNS =
-  'id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount'
+  'id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount, reverse_charge_rate'

 const SI_PAYMENT_COLUMNS =
  'id, payment_date, amount, currency, exchange_rate, exchange_rate_difference, journal_entry_id, transaction_id, notes, created_at'
@@ -264,7 +264,7 @@ const SI_RESPONSE_COLUMNS =
  'id, supplier_id, arrival_number, supplier_invoice_number, invoice_date, due_date, received_date, delivery_date, status, currency, exchange_rate, subtotal, subtotal_sek, vat_amount, vat_amount_sek, total, total_sek, vat_treatment, reverse_charge, payment_reference, paid_amount, remaining_amount, is_credit_note, credited_invoice_id, registration_journal_entry_id, payment_journal_entry_id, notes, created_at, updated_at'

 const SI_ITEMS_RESPONSE_COLUMNS =
-  'id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount'
+  'id, sort_order, description, quantity, unit, unit_price, line_total, account_number, vat_code, vat_rate, vat_amount, reverse_charge_rate'

 const SupplierInvoiceCreated = z.object({
  id: z.string().uuid(),
@@ -345,6 +345,7 @@ interface ComputedItem {
  vat_code: string | null
  vat_rate: number
  vat_amount: number
+  reverse_charge_rate: number | null
 }

 // Swedish VAT rates per ML 2 kap 1 § + Skatteverket's 2026 satser. Allow
@@ -385,6 +386,10 @@ function computeItemsAndTotals(input: z.infer<typeof CreateSupplierInvoiceSchema
      vat_code: item.vat_code || null,
      vat_rate: vatRate,
      vat_amount: vatAmount,
+      // Self-assessed RC rate (0.06/0.12/0.25) or null. For reverse charge the
+      // line vat_rate is 0 (validated below); the engine self-assesses at this
+      // rate, defaulting to 25% huvudregeln when null.
+      reverse_charge_rate: item.reverse_charge_rate ?? null,
    })
  }
  const subtotal = items.reduce((sum, i) => sum + i.line_total, 0)
@@ -5,6 +5,11 @@ import { Badge } from '@/components/ui/badge'
 import { Separator } from '@/components/ui/separator'
 import { AccountNumber } from '@/components/ui/account-number'
 import { formatCurrency } from '@/lib/utils'
+import {
+  resolveReverseChargeRate,
+  isReverseChargeBasisAccount,
+  generateReverseChargeBasisLines,
+} from '@/lib/bookkeeping/vat-entries'
 import type { Supplier } from '@/types'

 interface ReviewLineItem {
@@ -15,6 +20,9 @@ interface ReviewLineItem {
  // When set, the user typed the deductible VAT explicitly (manual override).
  // Used for bilförmån 50%, representation tak, FX-rundningar etc.
  vat_amount?: number
+  // Self-assessed VAT rate for omvänd skattskyldighet (0.06/0.12/0.25). The
+  // supplier charges no VAT (vat_rate = 0); this drives the fiktiv-moms preview.
+  reverse_charge_rate?: number
 }

 interface SupplierInvoiceReviewContentProps {
@@ -91,20 +99,38 @@ function buildJournalPreview(
      : Math.round(item.amount * item.vat_rate * 100) / 100

  if (reverseCharge) {
-    // Reverse charge: fiktiv moms is always statutory base × rate, regardless
-    // of any manual override on the items themselves (matches engine).
+    // Reverse charge: the supplier charges no VAT, so the buyer self-assesses at
+    // the Swedish statutory rate (resolveReverseChargeRate — 25% huvudregel
+    // default, or the per-item reverse_charge_rate). We book BOTH the fiktiv-moms
+    // pair (2645/2647 + 2614/2624/2634) AND the basbeloppsrader (44xx/45xx +
+    // 4598), exactly as the engine does, so this preview matches the saved
+    // verifikat. ML 16 kap requires both sides reported; silent netting is
+    // prohibited (Skatteverket felkod FK004). Driving off the resolved rate (not
+    // item.vat_rate) is what makes a 0%-rate RC line book its VAT at all.
    const isDomesticRC = supplierType === 'swedish_business'
    const inputAccount = isDomesticRC ? '2647' : '2645'
+    const rcSupplierType: 'eu_business' | 'non_eu_business' | 'swedish_business' =
+      supplierType === 'non_eu_business' || supplierType === 'swedish_business'
+        ? supplierType
+        : 'eu_business'

+    // Base per self-assessed rate, plus the non-basis-account portion that needs
+    // parallel basbeloppsrader (items booked straight to a 44xx/45xx basis
+    // account already populate ruta 20-24 via the expense line, so they're
+    // excluded there to avoid double-counting).
    const baseByRate = new Map<number, number>()
+    const nonBasisBaseByRate = new Map<number, number>()
    for (const item of items) {
-      if (item.vat_rate > 0) {
-        const current = baseByRate.get(item.vat_rate) || 0
-        baseByRate.set(item.vat_rate, current + toSek(item.amount))
+      const rate = resolveReverseChargeRate(item)
+      const sek = toSek(item.amount)
+      baseByRate.set(rate, (baseByRate.get(rate) || 0) + sek)
+      if (!isReverseChargeBasisAccount(item.account_number)) {
+        nonBasisBaseByRate.set(rate, (nonBasisBaseByRate.get(rate) || 0) + sek)
      }
    }

    for (const [rate, netAmount] of baseByRate) {
+      if (netAmount <= 0) continue
      const fiktivVat = Math.round(netAmount * rate * 100) / 100
      const outputAccount = getOutputVatAccount(rate)
      lines.push({
@@ -119,6 +145,17 @@ function buildJournalPreview(
        debit: 0,
        credit: fiktivVat,
      })
+      const nonBasisBase = nonBasisBaseByRate.get(rate) || 0
+      if (nonBasisBase > 0) {
+        for (const bl of generateReverseChargeBasisLines(nonBasisBase, rate, rcSupplierType)) {
+          lines.push({
+            account_number: bl.account_number,
+            description: bl.line_description ?? bl.account_number,
+            debit: bl.debit_amount,
+            credit: bl.credit_amount,
+          })
+        }
+      }
    }

    // Credit: 2440 at subtotal (no real VAT for reverse charge)
@@ -248,9 +285,16 @@ export function SupplierInvoiceReviewContent({
          </thead>
          <tbody>
            {items.map((item, index) => {
-              const vatAmount = item.vat_amount != null
-                ? Math.round(item.vat_amount * 100) / 100
-                : Math.round(item.amount * item.vat_rate * 100) / 100
+              // For reverse charge the supplier charges 0%, so show the
+              // self-assessed rate/amount the buyer books (matches the voucher
+              // preview below). Manual vat_amount overrides only apply to
+              // ordinary deductible VAT, never to RC self-assessment.
+              const displayRate = reverseCharge ? resolveReverseChargeRate(item) : item.vat_rate
+              const vatAmount = reverseCharge
+                ? Math.round(item.amount * displayRate * 100) / 100
+                : item.vat_amount != null
+                  ? Math.round(item.vat_amount * 100) / 100
+                  : Math.round(item.amount * item.vat_rate * 100) / 100
              return (
                <tr key={index} className="border-b last:border-0">
                  <td className="py-2">
@@ -258,7 +302,7 @@ export function SupplierInvoiceReviewContent({
                  </td>
                  <td className="py-2">{item.description}</td>
                  <td className="py-2 text-right font-mono">{formatAmount(item.amount)}</td>
-                  <td className="py-2 text-right">{Math.round(item.vat_rate * 100)}%</td>
+                  <td className="py-2 text-right">{Math.round(displayRate * 100)}%</td>
                  <td className="py-2 text-right font-mono">{formatAmount(vatAmount)}</td>
                </tr>
              )
@@ -268,9 +312,12 @@ export function SupplierInvoiceReviewContent({
      </div>
      <div className="sm:hidden space-y-2">
        {items.map((item, index) => {
-          const vatAmount = item.vat_amount != null
-            ? Math.round(item.vat_amount * 100) / 100
-            : Math.round(item.amount * item.vat_rate * 100) / 100
+          const displayRate = reverseCharge ? resolveReverseChargeRate(item) : item.vat_rate
+          const vatAmount = reverseCharge
+            ? Math.round(item.amount * displayRate * 100) / 100
+            : item.vat_amount != null
+              ? Math.round(item.vat_amount * 100) / 100
+              : Math.round(item.amount * item.vat_rate * 100) / 100
          return (
            <div key={index} className="border rounded-lg p-3 text-sm space-y-1.5">
              <div className="flex items-center justify-between">
@@ -279,7 +326,7 @@ export function SupplierInvoiceReviewContent({
              </div>
              <div className="flex items-center justify-between text-muted-foreground">
                <span>{formatAmount(item.amount)} kr</span>
-                <span className="text-xs">{t('review_vat_inline', { rate: Math.round(item.vat_rate * 100), amount: formatAmount(vatAmount) })}</span>
+                <span className="text-xs">{t('review_vat_inline', { rate: Math.round(displayRate * 100), amount: formatAmount(vatAmount) })}</span>
              </div>
            </div>
          )
@@ -293,7 +340,7 @@ export function SupplierInvoiceReviewContent({
          <span>{formatCurrency(subtotal, currency)}</span>
        </div>
        <div className="flex justify-between">
-          <span className="text-muted-foreground">{t('vat_label_short')}</span>
+          <span className="text-muted-foreground">{reverseCharge ? t('vat_reverse_charge') : t('vat_label_short')}</span>
          <span>{formatCurrency(totalVat, currency)}</span>
        </div>
        <Separator />
@@ -15,6 +15,7 @@ import {
 } from './lib/provider-client'
 import { mapCompanyInfo } from './lib/entity-mapper'
 import { executeMigration } from './lib/migration-orchestrator'
+import { reconcileSupplierInvoiceVouchers } from '@/lib/invoices/bulk-reconcile-supplier-vouchers'
 import type { ArcimProvider } from './types'
 import { ARCIM_PROVIDERS } from './types'
 import { parseSIEFile, validateSIEFile } from '@/lib/import/sie-parser'
@@ -1001,6 +1002,7 @@ export const arcimMigrationExtension: Extension = {
          importSuppliers = true,
          importSalesInvoices = true,
          importSupplierInvoices = true,
+          reconcileVouchers = true,
        } = await request.json() as {
          consentId: string
          importCompanyInfo?: boolean
@@ -1008,6 +1010,7 @@ export const arcimMigrationExtension: Extension = {
          importSuppliers?: boolean
          importSalesInvoices?: boolean
          importSupplierInvoices?: boolean
+          reconcileVouchers?: boolean
        }

        if (!consentId) {
@@ -1034,6 +1037,7 @@ export const arcimMigrationExtension: Extension = {
            importSuppliers,
            importSalesInvoices,
            importSupplierInvoices,
+            reconcileVouchers,
          })

          log.info('Migration completed:', results)
@@ -1055,6 +1059,60 @@ export const arcimMigrationExtension: Extension = {
      },
    },

+    // ── Reconcile supplier invoices to GL payment vouchers ────────
+    // Re-runnable maintenance endpoint. The migration runs this automatically as
+    // its final step, but SIE (the GL) and entity import are two separate HTTP
+    // requests whose order is UI-driven — so if the GL lands after the entity
+    // import, or a company was migrated before this feature existed, call this to
+    // auto-link settled supplier invoices to their existing vouchers. Pass
+    // { dryRun: true } to preview the plan (incl. items needing manual review)
+    // without writing.
+    {
+      method: 'POST',
+      path: '/reconcile',
+      handler: async (request: Request, ctx?: ExtensionContext) => {
+        const log = ctx?.log ?? console
+        const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
+        const { data: { user } } = await supabase.auth.getUser()
+
+        if (!user) {
+          return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+        }
+
+        const companyId = ctx?.companyId ?? user.id
+
+        let dryRun = false
+        try {
+          const body = (await request.json()) as { dryRun?: boolean }
+          dryRun = body?.dryRun === true
+        } catch {
+          // empty body is fine — default to a real run
+        }
+
+        try {
+          const result = await reconcileSupplierInvoiceVouchers({
+            supabase,
+            companyId,
+            userId: user.id,
+            dryRun,
+          })
+          log.info('arcim reconcile completed', {
+            companyId,
+            dryRun,
+            autoLinked: result.autoLinked,
+            ambiguous: result.ambiguous,
+            unmatched: result.unmatched,
+          })
+          return NextResponse.json({ success: true, dryRun, result })
+        } catch (error) {
+          log.error('arcim reconcile failed', error as Error)
+          return errorResponseFromCode('PROVIDER_MIGRATE_FAILED', moduleLog, {
+            details: { reason: error instanceof Error ? error.message : 'unknown' },
+          })
+        }
+      },
+    },
+
    // ── Accept consent (mark as fully connected after import) ─────
    {
      method: 'POST',
@@ -0,0 +1,127 @@
+import { describe, it, expect } from 'vitest'
+import { mapSupplierInvoice } from '../entity-mapper'
+import type { SupplierInvoiceDto, InvoiceStatusCode, PartyDto } from '@/lib/providers/dto'
+
+/**
+ * Guards the status/paid consistency hardening in mapSupplierInvoice: the
+ * provider's lifecycle status (dto.status) and its payment status are computed
+ * independently upstream and can contradict each other. The mapper must emit a
+ * `status` that always agrees with paid_amount / remaining_amount, and treat
+ * Balance numerically (drift-safe), without ever flipping a credit note.
+ */
+
+const party: PartyDto = { name: 'Leverantör AB', identifications: [] }
+
+function makeDto(over: {
+  status?: InvoiceStatusCode
+  paid?: boolean
+  balance?: number
+  total?: number
+  invoiceTypeCode?: string
+  lastPaymentDate?: string
+}): SupplierInvoiceDto {
+  const total = over.total ?? 1000
+  return {
+    id: 'inv-1',
+    invoiceNumber: 'F-100',
+    issueDate: '2026-01-10',
+    dueDate: '2026-02-10',
+    invoiceTypeCode: over.invoiceTypeCode,
+    currencyCode: 'SEK',
+    status: over.status ?? 'booked',
+    supplier: party,
+    buyer: party,
+    lines: [
+      {
+        id: '1',
+        description: 'Tjänst',
+        lineExtensionAmount: { value: total, currencyCode: 'SEK' },
+        taxPercent: 25,
+      },
+    ],
+    legalMonetaryTotal: {
+      lineExtensionAmount: { value: total, currencyCode: 'SEK' },
+      payableAmount: { value: total, currencyCode: 'SEK' },
+    },
+    paymentStatus: {
+      paid: over.paid ?? false,
+      balance: { value: over.balance ?? total, currencyCode: 'SEK' },
+      lastPaymentDate: over.lastPaymentDate,
+    },
+  }
+}
+
+function map(over: Parameters<typeof makeDto>[0]) {
+  return mapSupplierInvoice(makeDto(over), 'user-1', 'company-1', 'supplier-1').invoice
+}
+
+describe('mapSupplierInvoice — status/paid consistency', () => {
+  it('unpaid booked invoice → registered with full remaining', () => {
+    const inv = map({ status: 'booked', paid: false, balance: 1000, total: 1000 })
+    expect(inv.status).toBe('registered')
+    expect(inv.paid_amount).toBe(0)
+    expect(inv.remaining_amount).toBe(1000)
+    expect(inv.paid_at).toBeNull()
+  })
+
+  it('booked-but-paid invoice → flips to paid (status follows payment)', () => {
+    // The bug: dto.status='booked' (→registered) while paymentStatus.paid=true.
+    const inv = map({ status: 'booked', paid: true, balance: 0, total: 1000, lastPaymentDate: '2026-02-05' })
+    expect(inv.status).toBe('paid')
+    expect(inv.paid_amount).toBe(1000)
+    expect(inv.remaining_amount).toBe(0)
+    expect(inv.paid_at).toBe('2026-02-05')
+  })
+
+  it('near-zero residual balance (0.004) resolves to paid, not unpaid', () => {
+    const inv = map({ status: 'booked', paid: false, balance: 0.004, total: 1000 })
+    expect(inv.status).toBe('paid')
+    expect(inv.remaining_amount).toBe(0)
+    expect(inv.paid_amount).toBe(1000)
+  })
+
+  it('partially-paid invoice (0 < paid < total) → partially_paid', () => {
+    const inv = map({ status: 'booked', paid: false, balance: 300, total: 1000 })
+    expect(inv.status).toBe('partially_paid')
+    expect(inv.paid_amount).toBe(700)
+    expect(inv.remaining_amount).toBe(300)
+    expect(inv.paid_at).not.toBeNull()
+  })
+
+  it('credit note with zero balance stays credited — never flipped to paid', () => {
+    const inv = map({ status: 'credited', paid: true, balance: 0, total: 1000, invoiceTypeCode: '381' })
+    expect(inv.status).toBe('credited')
+    expect(inv.is_credit_note).toBe(true)
+  })
+
+  it('credit note is forced to credited even if the provider sends a non-terminal status', () => {
+    // invoiceTypeCode='381' but a contradictory lifecycle status (the arcim
+    // gateway does not guarantee status='credited' alongside the type code).
+    for (const status of ['booked', 'paid', 'sent', 'draft'] as InvoiceStatusCode[]) {
+      const inv = map({ status, paid: true, balance: 0, total: 1000, invoiceTypeCode: '381' })
+      expect(inv.status, `status=${status}`).toBe('credited')
+      expect(inv.is_credit_note).toBe(true)
+      expect(inv.paid_at).toBeNull()
+    }
+  })
+
+  it('overdue lifecycle status is preserved when nothing is paid', () => {
+    const inv = map({ status: 'overdue', paid: false, balance: 1000, total: 1000 })
+    expect(inv.status).toBe('overdue')
+    expect(inv.remaining_amount).toBe(1000)
+  })
+
+  it('never emits a status outside the supplier_invoices CHECK allow-list', () => {
+    const allowed = new Set([
+      'registered', 'approved', 'paid', 'partially_paid', 'overdue', 'disputed', 'credited', 'reversed',
+    ])
+    for (const status of ['draft', 'sent', 'booked', 'paid', 'overdue', 'cancelled', 'credited'] as InvoiceStatusCode[]) {
+      for (const paid of [true, false]) {
+        for (const balance of [0, 250, 1000]) {
+          const inv = map({ status, paid, balance, total: 1000 })
+          expect(allowed.has(inv.status as string)).toBe(true)
+        }
+      }
+    }
+  })
+})
@@ -357,6 +357,38 @@ export function mapSupplierInvoice(

  const isCreditNote = dto.invoiceTypeCode === '381'

+  // Payment-derived amounts. Treat Balance numerically (never strict === 0) so
+  // floating drift or a residual öre resolves cleanly to paid/unpaid.
+  const balance = round2(dto.paymentStatus.balance.value)
+  const paidAmount = dto.paymentStatus.paid ? total : round2(total - balance)
+
+  // Status MUST stay consistent with the payment amounts. The provider's
+  // lifecycle status (dto.status) and its payment status are computed
+  // independently upstream and can contradict each other (e.g. a Fortnox
+  // invoice that is "booked" but fully paid). Payment state wins:
+  //   fully paid           -> 'paid'
+  //   0 < paid < total     -> 'partially_paid'
+  //   otherwise            -> the mapped lifecycle status
+  const mappedStatus = statusMap[dto.status] || 'registered'
+  let resolvedStatus: string
+  if (isCreditNote) {
+    // A kreditfaktura is never an open or "paid" payable. Force a credit-note
+    // terminal status regardless of the provider's lifecycle status — the
+    // arcim gateway is the only source of invoiceTypeCode and is NOT guaranteed
+    // to also send status='credited', so trusting dto.status here could persist
+    // a credit note as 'registered'/'paid' (contradicting its amounts).
+    resolvedStatus = mappedStatus === 'reversed' ? 'reversed' : 'credited'
+  } else if (mappedStatus === 'credited' || mappedStatus === 'reversed') {
+    // Terminal states from the provider: never flipped by payment.
+    resolvedStatus = mappedStatus
+  } else if (dto.paymentStatus.paid || balance <= 0) {
+    resolvedStatus = 'paid'
+  } else if (paidAmount > 0 && paidAmount < total) {
+    resolvedStatus = 'partially_paid'
+  } else {
+    resolvedStatus = mappedStatus
+  }
+
  const invoice: Record<string, unknown> = {
    user_id: userId,
    company_id: companyId,
@@ -366,7 +398,7 @@ export function mapSupplierInvoice(
    due_date: dto.dueDate || dto.issueDate,
    received_date: dto.issueDate,
    delivery_date: dto.deliveryDate || null,
-    status: statusMap[dto.status] || 'registered',
+    status: resolvedStatus,
    currency: dto.currencyCode || 'SEK',
    exchange_rate: dto.currencyCode === 'SEK' ? null : null,
    subtotal,
@@ -378,9 +410,11 @@ export function mapSupplierInvoice(
    vat_treatment: vatTreatment,
    reverse_charge: vatTreatment === 'reverse_charge',
    payment_reference: dto.ocrNumber || null,
-    paid_at: dto.paymentStatus.paid ? dto.paymentStatus.lastPaymentDate || dto.issueDate : null,
-    paid_amount: dto.paymentStatus.paid ? total : round2(total - dto.paymentStatus.balance.value),
-    remaining_amount: round2(dto.paymentStatus.balance.value),
+    paid_at: resolvedStatus === 'paid' || resolvedStatus === 'partially_paid'
+      ? dto.paymentStatus.lastPaymentDate || dto.issueDate
+      : null,
+    paid_amount: resolvedStatus === 'paid' ? total : Math.max(0, paidAmount),
+    remaining_amount: resolvedStatus === 'paid' ? 0 : Math.max(0, balance),
    is_credit_note: isCreditNote,
    notes: dto.note || null,
  }
@@ -30,6 +30,7 @@ import {
  fetchSupplierInvoicesDirect,
 } from '@/lib/providers/provider-data-fetcher'
 import { fetchAllRows } from '@/lib/supabase/fetch-all'
+import { reconcileSupplierInvoiceVouchers } from '@/lib/invoices/bulk-reconcile-supplier-vouchers'
 import {
  mapCustomer,
  mapSupplier,
@@ -49,6 +50,8 @@ export interface MigrationOptions {
  importSuppliers?: boolean
  importSalesInvoices?: boolean
  importSupplierInvoices?: boolean
+  /** Auto-link imported supplier invoices to GL payment vouchers. Default true. */
+  reconcileVouchers?: boolean
  onProgress?: (progress: MigrationProgress) => void
 }

@@ -666,6 +669,30 @@ export async function executeMigration(options: MigrationOptions): Promise<Migra
      }
    }

+    // ── Step 6: Reconcile supplier invoices to GL payment vouchers ────
+    // The GL (incl. the Dr 2440 / Cr 1930 bank-payment vouchers) is imported
+    // separately via SIE. Supplier invoices arrive (via ?filter=unpaid) as open
+    // payables with no link to those vouchers, so settled invoices would surface
+    // as overdue. Auto-link the unambiguous matches. Best-effort: a failure here
+    // must never fail the migration — the imported data is already persisted.
+    if (options.reconcileVouchers !== false) {
+      emitProgress(options, { status: 'importing', currentStep: 'Stämmer av betalningar mot verifikationer...', progress: 95 })
+      try {
+        const recon = await reconcileSupplierInvoiceVouchers({ supabase, companyId, userId })
+        results.reconciliation = {
+          scanned: recon.scanned,
+          autoLinked: recon.autoLinked,
+          ambiguous: recon.ambiguous,
+          unmatched: recon.unmatched,
+        }
+        console.log(
+          `[migration] Reconcile: ${recon.autoLinked} auto-linked, ${recon.ambiguous} need review, ${recon.unmatched} unmatched (${recon.scanned} scanned)`,
+        )
+      } catch (err) {
+        console.error('Failed to reconcile supplier invoice payments:', err)
+      }
+    }
+
    emitProgress(options, { status: 'completed', progress: 100, results })
    return results
  } catch (error) {
@@ -65,6 +65,13 @@ export interface MigrationResults {
  suppliers?: { total: number; imported: number; skipped: number; skipReasons?: SkipReasons }
  salesInvoices?: { total: number; imported: number; skipped: number; skipReasons?: SkipReasons }
  supplierInvoices?: { total: number; imported: number; skipped: number; skipReasons?: SkipReasons }
+  /**
+   * Auto-reconciliation of imported supplier invoices to the GL payment
+   * vouchers that the separate SIE import already posted. `autoLinked` invoices
+   * are now marked paid; `ambiguous` need manual review; `unmatched` had no
+   * candidate voucher.
+   */
+  reconciliation?: { scanned: number; autoLinked: number; ambiguous: number; unmatched: number }
 }

 // ── Consent flow ────────────────────────────────────────────────────
@@ -184,7 +184,7 @@ describe('syncAccountTransactions', () => {

  it('passes raw transactions to ingest function', async () => {
    mockGetAllTransactionsWithRaw.mockResolvedValue({
-      transactions: [{ transaction_amount: { amount: '500', currency: 'SEK' } }],
+      transactions: [{ transaction_amount: { amount: '500', currency: 'SEK' }, booking_date: '2024-06-15' }],
      rawPages: ['{}'],
    })

@@ -222,6 +222,83 @@ describe('syncAccountTransactions', () => {
    expect(rawTxns[0].import_source).toBe('enable_banking')
  })

+  it('skips pending entries (no booking_date) and ingests only booked ones', async () => {
+    // A pending PSD2 entry has no booking_date — only a value_date. Importing it
+    // is what produced the production duplicates: its date (hence its dedup id)
+    // differs from the same transaction's booked representation. Pending entries
+    // must be skipped; booked ones import as usual, keyed on booking_date.
+    mockConvertTransaction.mockImplementation((tx: { transaction_amount: { amount: string }, booking_date?: string, value_date?: string }) => ({
+      id: 'x',
+      date: tx.booking_date || tx.value_date,
+      booking_date: tx.booking_date || tx.value_date,
+      amount: -parseFloat(tx.transaction_amount.amount),
+      currency: 'SEK',
+      description: 'T',
+    }))
+    mockUploadDocument.mockResolvedValue({ id: 'doc-1' })
+
+    mockGetAllTransactionsWithRaw.mockResolvedValue({
+      transactions: [
+        { transaction_amount: { amount: '50', currency: 'SEK' }, value_date: '2026-02-15' },   // pending → skipped
+        { transaction_amount: { amount: '75', currency: 'SEK' }, booking_date: '2026-03-01' }, // booked → kept
+      ],
+      rawPages: ['{}'],
+    })
+
+    await syncAccountTransactions(
+      {} as never, COMPANY_ID, USER_ID, CONNECTION_ID, makeAccount(),
+      '2026-01-01', '2026-06-01', mockIngest
+    )
+
+    const batch = mockIngest.mock.calls[0][3]
+    expect(batch).toHaveLength(1)
+    expect(batch[0].date).toBe('2026-03-01')
+    expect(batch[0].external_id).toBe('eb_acc-uid-1_2026-03-01_-7500_0')
+  })
+
+  it('does not re-import a booked transaction when a later sync returns it pending (no booking_date)', async () => {
+    // Regression for the 45→90 duplication. The same transaction is returned
+    // booked in sync 1 (booking_date 2026-04-21) and pending in sync 2 (only
+    // value_date 2026-02-15). Previously sync 2 ingested the pending copy with a
+    // value_date-derived id (different date → new id → duplicate). It must now
+    // be skipped, so sync 2 ingests nothing for it.
+    mockConvertTransaction.mockImplementation((tx: { transaction_amount: { amount: string }, booking_date?: string, value_date?: string }) => ({
+      id: 'x',
+      date: tx.booking_date || tx.value_date,
+      booking_date: tx.booking_date || tx.value_date,
+      amount: -parseFloat(tx.transaction_amount.amount),
+      currency: 'SEK',
+      description: 'AVI ÖVERDRAG',
+    }))
+    mockUploadDocument.mockResolvedValue({ id: 'doc-1' })
+
+    // Sync 1 — booked
+    mockGetAllTransactionsWithRaw.mockResolvedValueOnce({
+      transactions: [{ transaction_amount: { amount: '100', currency: 'SEK' }, booking_date: '2026-04-21', value_date: '2026-02-15' }],
+      rawPages: ['{}'],
+    })
+    await syncAccountTransactions(
+      {} as never, COMPANY_ID, USER_ID, CONNECTION_ID, makeAccount(),
+      '2026-01-01', '2026-06-01', mockIngest
+    )
+    const firstBatch = mockIngest.mock.calls[0][3]
+    expect(firstBatch).toHaveLength(1)
+    expect(firstBatch[0].date).toBe('2026-04-21')
+    expect(firstBatch[0].external_id).toBe('eb_acc-uid-1_2026-04-21_-10000_0')
+
+    // Sync 2 — same transaction now returned pending (booking_date dropped)
+    mockGetAllTransactionsWithRaw.mockResolvedValueOnce({
+      transactions: [{ transaction_amount: { amount: '100', currency: 'SEK' }, value_date: '2026-02-15' }],
+      rawPages: ['{}'],
+    })
+    await syncAccountTransactions(
+      {} as never, COMPANY_ID, USER_ID, CONNECTION_ID, makeAccount(),
+      '2026-01-01', '2026-06-01', mockIngest
+    )
+    const secondBatch = mockIngest.mock.calls[1][3]
+    expect(secondBatch).toHaveLength(0)
+  })
+
  it('gives identical same-day same-amount transactions distinct, stable external_ids', async () => {
    // Two genuinely distinct transactions that share date + amount must both be
    // kept (distinct ids), and re-running the sync must reproduce the SAME set
@@ -100,32 +100,68 @@ export async function syncAccountTransactions(

  const bankTransactions = transactions.map(tx => convertTransaction(tx, account.currency))

-  // Derive a stable, content-based external_id per transaction. We deliberately
-  // do NOT key off the bank's transaction id (entry_reference/transaction_id):
-  // many Swedish ASPSPs regenerate those across requests, so a repeat "synka nu"
-  // produced a fresh id and re-imported transactions the user had already
-  // booked. buildStableExternalIds derives the id from (account, date, amount)
-  // plus an occurrence index, so re-syncs collide on (company_id, external_id)
-  // and dedupe while genuinely identical transactions are still kept apart.
-  // Normalize the IBAN (strip whitespace, uppercase) so formatting variants
-  // from the ASPSP ("SE45 5000 …" vs "SE455000…") don't change the scope and
-  // orphan every prior external_id. Falls back to the provider account uid.
+  // Only ingest BOOKED transactions — those the ASPSP returned with a real
+  // booking_date. Pending entries are intentionally skipped: a pending row is
+  // unstable across syncs (a later "synka nu" returns the same transaction
+  // either still pending or finally booked, often with a *different* effective
+  // date). Because BOTH the dedup external_id and the content-dedup key are
+  // date-derived, that drift mints a brand-new id and re-imports a transaction
+  // that already exists. Observed in production as the same amount+description
+  // landing twice with different dates — the bank's value_date in one sync, its
+  // booking_date in another. Gating the import set on a stable booking_date
+  // removes the drift at the source, and leaves booked rows' ids byte-identical
+  // (so the existing rows are NOT re-orphaned).
+  //
+  // booking_date is read from the RAW transaction (transactions[i]), index-
+  // aligned with bankTransactions: convertTransaction's booking_date already
+  // falls back to value_date/today, so it cannot tell booked from pending.
+  const bookedEntries = bankTransactions.flatMap((tx, i) => {
+    const bookingDate = transactions[i]?.booking_date
+    return typeof bookingDate === 'string' && bookingDate.trim() !== ''
+      ? [{ tx, bookingDate: bookingDate.trim() }]
+      : []
+  })
+
+  const skippedPending = bankTransactions.length - bookedEntries.length
+  if (skippedPending > 0) {
+    console.log('[enable-banking] Skipped pending transactions (no booking_date)', {
+      connectionId,
+      accountUid: account.uid,
+      skippedPending,
+      total: bankTransactions.length,
+    })
+  }
+
+  // Derive a stable, content-based external_id per booked transaction. We
+  // deliberately do NOT key off the bank's transaction id (entry_reference/
+  // transaction_id): many Swedish ASPSPs regenerate those across requests, so a
+  // repeat "synka nu" produced a fresh id and re-imported transactions the user
+  // had already booked. buildStableExternalIds derives the id from (account,
+  // booking_date, amount) plus an occurrence index, so re-syncs collide on
+  // (company_id, external_id) and dedupe while genuinely identical transactions
+  // are still kept apart. Normalize the IBAN (strip whitespace, uppercase) so
+  // formatting variants from the ASPSP ("SE45 5000 …" vs "SE455000…") don't
+  // change the scope and orphan every prior external_id. Falls back to the
+  // provider account uid.
  const accountScope = account.iban?.replace(/\s+/g, '').toUpperCase() || account.uid
  const externalIds = buildStableExternalIds(
    'eb',
    accountScope,
-    bankTransactions.map((tx) => ({ date: tx.booking_date || tx.date, amount: tx.amount }))
+    bookedEntries.map(({ tx, bookingDate }) => ({ date: bookingDate, amount: tx.amount }))
  )

  // Convert Enable Banking format to generic RawTransaction. counterparty
  // identification: prefer IBAN (international, normalized) over BBAN/BG
  // numbers — the own-account detector matches on IBAN first, falling back
  // to counterparty_account for Swedish domestic transfers.
-  const rawTransactions: RawTransaction[] = bankTransactions.map((tx, i) => {
+  const rawTransactions: RawTransaction[] = bookedEntries.map(({ tx, bookingDate }, i) => {
    const cpAccount = tx.counterparty_account ?? null
    const looksLikeIban = cpAccount && /^[A-Z]{2}\d/.test(cpAccount.replace(/\s+/g, ''))
    return {
-      date: tx.booking_date || tx.date,
+      // The booked date is both the stable dedup anchor (see bookedEntries) and
+      // the accounting-correct ledger date; keep it identical to the value the
+      // external_id was derived from.
+      date: bookingDate,
      // tx.description is already non-empty (convertTransaction guarantees a
      // label); the trailing fallbacks are defensive. Ingest re-normalizes.
      description: tx.description || tx.counterparty_name || FALLBACK_DESCRIPTION,
@@ -1672,6 +1672,9 @@ export const invoiceInboxExtension: Extension = {
            vat_code: bodyItem.vat_code || null,
            vat_rate: vatRate,
            vat_amount: vatAmount,
+            // Self-assessed RC rate (0.06/0.12/0.25) or null — engine defaults
+            // to 25% huvudregeln when null for a reverse-charge invoice.
+            reverse_charge_rate: body.reverse_charge ? (bodyItem.reverse_charge_rate ?? null) : null,
          }
        })

@@ -1782,7 +1785,24 @@ export const invoiceInboxExtension: Extension = {
              })
            }
          } catch (err) {
-            console.error('[invoice-inbox/convert] Failed to create registration journal entry:', err)
+            // Engine threw (period lock, unbalanced entry, etc.) instead of
+            // cleanly returning null. Roll back the supplier invoice so the inbox
+            // item is never marked converted against an unbooked invoice (an orphan
+            // understating 2440/2641), then surface the error — mirroring the main
+            // /api/supplier-invoices route's registration catch.
+            await ctx.supabase
+              .from('supplier_invoices')
+              .delete()
+              .eq('id', invoice.id)
+              .eq('company_id', ctx.companyId)
+            const typed = bookkeepingErrorResponse(err)
+            if (typed) return typed
+            return errorResponseFromCode('SI_CREATE_FAILED', ctx.log, {
+              details: {
+                reason: err instanceof Error ? err.message : 'unknown',
+                step: 'registration_journal_entry',
+              },
+            })
          }
        }

@@ -31,9 +31,16 @@ describe('tools/list payload size guard', () => {
    //     closes the MCP parity gap with the existing REST endpoint so agents
    //     can attach a bank tx to an already-posted verifikat without creating
    //     duplicate bookkeeping. Description trimmed to ~180 chars.
+    //   * 31.5K → 32K when gnubok_find_voucher_candidates_for_supplier_invoice +
+    //     gnubok_link_supplier_invoice_to_voucher landed — the supplier-side
+    //     mirror of the customer find/link voucher tools. The link tool inlines
+    //     the shared STAGED_OPERATION_SCHEMA. Lets agents mark a leverantörs-
+    //     faktura paid against an already-posted verifikat (no new bokföring),
+    //     which is exactly the fix for invoices imported from Fortnox as open
+    //     payables while their payment already exists in the SIE-imported GL.
    // Long-term answer to growth is leaning harder on gnubok_search_tools — if this
    // fires again, prefer trimming descriptions or making a tool opt-in via search
    // before bumping further.
-    expect(approxTokens).toBeLessThan(31_500)
+    expect(approxTokens).toBeLessThan(32_000)
  })
 })
@@ -52,6 +52,10 @@ import {
  findMatchingVouchersForInvoice,
  validateVoucherForInvoiceLink,
 } from '@/lib/invoices/voucher-matching'
+import {
+  findMatchingVouchersForSupplierInvoice,
+  validateVoucherForSupplierInvoiceLink,
+} from '@/lib/invoices/supplier-voucher-matching'
 import { findFiscalPeriod, reverseEntry, validateBalance } from '@/lib/bookkeeping/engine'
 import { closePeriod, lockPeriod, resolvePeriodStatusForDate, type PeriodStatusForDate } from '@/lib/core/bookkeeping/period-service'
 import { validateYearEndReadiness, previewYearEndClosing } from '@/lib/core/bookkeeping/year-end-service'
@@ -5087,6 +5091,157 @@ export const tools: McpTool[] = [
    },
  },

+  {
+    name: 'gnubok_find_voucher_candidates_for_supplier_invoice',
+    description: 'List posted verifikat that debit leverantörsskuld (2440) and could be the payment for this supplier invoice. Use before gnubok_link_supplier_invoice_to_voucher when marking a leverantörsfaktura paid against an existing verifikation (no new bokföring).',
+    inputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        supplier_invoice_id: { type: 'string', description: 'UUID of the supplier invoice to find candidates for' },
+        limit: { type: 'number', description: 'Max candidates to return (default 10, max 50)' },
+      },
+      required: ['supplier_invoice_id'],
+    },
+    outputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        supplier_invoice_id: { type: 'string' },
+        invoice_status: { type: 'string' },
+        candidates: { type: 'array', items: { type: 'object' } },
+      },
+      required: ['supplier_invoice_id', 'candidates'],
+    },
+    annotations: {
+      readOnlyHint: true,
+      destructiveHint: false,
+      idempotentHint: true,
+      openWorldHint: false,
+    },
+    async execute(args, companyId, _userId, supabase) {
+      const supplierInvoiceId = args.supplier_invoice_id as string
+      if (!supplierInvoiceId) throw new Error('supplier_invoice_id is required')
+      const limit = Math.min(Math.max(1, Number(args.limit) || 10), 50)
+
+      const { data: invoice, error } = await supabase
+        .from('supplier_invoices')
+        .select(
+          'id, supplier_invoice_number, arrival_number, status, currency, total, paid_amount, remaining_amount, due_date, paid_at, exchange_rate, supplier_id, supplier:suppliers(id, name)'
+        )
+        .eq('id', supplierInvoiceId)
+        .eq('company_id', companyId)
+        .single()
+      if (error || !invoice) throw new Error('Supplier invoice not found')
+
+      if (!['registered', 'approved', 'overdue', 'partially_paid'].includes(invoice.status)) {
+        return {
+          supplier_invoice_id: supplierInvoiceId,
+          invoice_status: invoice.status,
+          candidates: [],
+        }
+      }
+
+      const candidates = await findMatchingVouchersForSupplierInvoice(
+        supabase,
+        companyId,
+        invoice as never,
+        { limit },
+      )
+      return {
+        supplier_invoice_id: supplierInvoiceId,
+        invoice_status: invoice.status,
+        candidates,
+      }
+    },
+  },
+
+  {
+    name: 'gnubok_link_supplier_invoice_to_voucher',
+    description: 'Markera en leverantörsfaktura som betald genom att länka till en befintlig verifikation som redan debiterar leverantörsskuld (2440). Ingen ny verifikation skapas. Hitta kandidater med gnubok_find_voucher_candidates_for_supplier_invoice först.',
+    inputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        supplier_invoice_id: { type: 'string', description: 'UUID of the supplier invoice to mark paid' },
+        journal_entry_id: { type: 'string', description: 'UUID of the existing posted verifikat to link' },
+        notes: { type: 'string', description: 'Optional note stored on the supplier_invoice_payments row' },
+      },
+      required: ['supplier_invoice_id', 'journal_entry_id'],
+    },
+    outputSchema: STAGED_OPERATION_SCHEMA,
+    annotations: {
+      readOnlyHint: false,
+      destructiveHint: false,
+      idempotentHint: false,
+      openWorldHint: false,
+    },
+    async execute(args, companyId, userId, supabase, actor) {
+      const supplierInvoiceId = args.supplier_invoice_id as string
+      const journalEntryId = args.journal_entry_id as string
+      const notes = (args.notes as string | undefined) ?? undefined
+      if (!supplierInvoiceId || !journalEntryId) {
+        throw new Error('supplier_invoice_id and journal_entry_id are required')
+      }
+
+      const { data: invoice, error: invErr } = await supabase
+        .from('supplier_invoices')
+        .select(
+          'id, supplier_invoice_number, arrival_number, status, currency, total, paid_amount, remaining_amount, due_date, paid_at, exchange_rate, supplier_id, supplier:suppliers(id, name)'
+        )
+        .eq('id', supplierInvoiceId)
+        .eq('company_id', companyId)
+        .single()
+      if (invErr || !invoice) throw new Error('Supplier invoice not found')
+      if (!['registered', 'approved', 'overdue', 'partially_paid'].includes(invoice.status)) {
+        throw new Error('Supplier invoice is not in a matchable state (must be registered, approved, overdue, or partially_paid)')
+      }
+
+      const validation = await validateVoucherForSupplierInvoiceLink(
+        supabase,
+        companyId,
+        invoice as never,
+        journalEntryId,
+      )
+      if (!validation.ok) {
+        throw new Error(
+          `${validation.code}${validation.details ? `: ${JSON.stringify(validation.details)}` : ''}`,
+        )
+      }
+
+      const voucherLabel = validation.voucher.voucher_series && validation.voucher.voucher_number != null
+        ? `${validation.voucher.voucher_series}-${validation.voucher.voucher_number}`
+        : journalEntryId.slice(0, 8)
+
+      return stagePendingOperation(
+        supabase,
+        companyId,
+        userId,
+        'link_supplier_invoice_voucher',
+        `Länka verifikat ${voucherLabel} → leverantörsfaktura ${invoice.supplier_invoice_number ?? supplierInvoiceId.slice(0, 8)}`,
+        { supplier_invoice_id: supplierInvoiceId, journal_entry_id: journalEntryId, notes },
+        {
+          supplier_invoice_number: invoice.supplier_invoice_number,
+          invoice_currency: invoice.currency,
+          invoice_remaining: invoice.remaining_amount,
+          voucher_label: voucherLabel,
+          voucher_date: validation.voucher.entry_date,
+          voucher_description: validation.voucher.description,
+          ap_debit_amount: validation.apDebitAmount,
+          payment_amount: validation.paymentAmount,
+          will_be_fully_paid: validation.isFullyPaid,
+          remaining_after: validation.remainingAfter,
+          supplier_name: (invoice.supplier as unknown as { name?: string } | null)?.name ?? null,
+        },
+        actor,
+        {
+          description: 'After approval the supplier invoice transitions to paid (or partially_paid). No new verifikat is created — the existing voucher is the payment posting.',
+          tool: 'gnubok_get_supplier_ledger',
+        },
+      )
+    },
+  },
+
  {
    name: 'gnubok_auto_match_period',
    description: "Bulk reconciliation: scan unmatched income transactions in a date range and propose invoice matches with confidence + reasoning. dry_run=true (default) previews without staging; dry_run=false stages every match above confidence_threshold as a pending operation.",
@@ -355,6 +355,16 @@ export const CreateSupplierInvoiceItemSchema = z.object({
  // currency rounding, or POS receipts where supplier-side rounding makes the
  // VAT off by öre.
  vat_amount: z.number().min(0).optional(),
+  // Self-assessed VAT rate for omvänd skattskyldighet (reverse charge). The
+  // supplier charges no VAT (vat_rate stays 0); this is the Swedish statutory
+  // rate the buyer self-assesses at — 25% huvudregel default, 12%/6% for
+  // reduced-rated services (ML 6 kap 34 §). Must be a statutory rate.
+  reverse_charge_rate: z
+    .number()
+    .refine((r) => r === 0.06 || r === 0.12 || r === 0.25, {
+      message: 'reverse_charge_rate must be 0.06, 0.12, or 0.25',
+    })
+    .optional(),
  vat_code: z.string().optional(),
  quantity: z.number().optional(),
  unit: z.string().optional(),
@@ -13,8 +13,8 @@ export const API_KEY_SCOPES = {
  'customers:write':    { label: 'Kunder — skriv',       description: 'Skapa kunder (1 verktyg)' },
  'invoices:read':      { label: 'Fakturor — läs',       description: 'Lista fakturor (1 verktyg)' },
  'invoices:write':     { label: 'Fakturor — skriv',     description: 'Skapa, skicka, markera betald/skickad (4 verktyg)' },
-  'suppliers:read':     { label: 'Leverantörer — läs',   description: 'Lista leverantörer och leverantörsfakturor (2 verktyg)' },
-  'suppliers:write':    { label: 'Leverantörer — skriv', description: 'Godkänn och kreditera leverantörsfakturor (2 verktyg)' },
+  'suppliers:read':     { label: 'Leverantörer — läs',   description: 'Lista leverantörer och leverantörsfakturor, hitta verifikat-kandidater (3 verktyg)' },
+  'suppliers:write':    { label: 'Leverantörer — skriv', description: 'Skapa leverantörer; godkänn, kreditera, betal-länka och hantera leverantörsfakturor (6 verktyg)' },
  'reports:read':       { label: 'Rapporter — läs',      description: 'Kontoplan, huvudbok, balansräkning, resultaträkning, moms, KPI, reskontra, perioder, bankavstämning, SIE-export (12 verktyg)' },
  'bookkeeping:write':  { label: 'Bokföring — skriv',    description: 'Stänga/låsa perioder, ingående balans, bokslut, SIE-import, voucher-gap-förklaringar' },
  'payroll:read':       { label: 'Löner — läs',          description: 'Lista anställda, lönekörningar, lönejournal (3 verktyg)' },
@@ -212,6 +212,9 @@ export const TOOL_SCOPE_MAP: Record<string, ApiKeyScope> = {
  gnubok_credit_supplier_invoice:         'suppliers:write',
  gnubok_create_supplier_invoice_from_inbox: 'suppliers:write',
  gnubok_set_inbox_extracted_data:        'suppliers:write',
+  // Supplier invoice payment via existing verifikat (no new bokföring)
+  gnubok_find_voucher_candidates_for_supplier_invoice: 'suppliers:read',
+  gnubok_link_supplier_invoice_to_voucher: 'suppliers:write',
  // Invoice conversion + crediting
  gnubok_convert_invoice:                 'invoices:write',
  gnubok_credit_invoice:                  'invoices:write',
@@ -36,9 +36,14 @@ vi.mock('../currency-utils', () => ({
  ),
 }))

-// Mock vat-entries with real reverse charge logic
-vi.mock('../vat-entries', () => ({
-  generateReverseChargeLines: vi.fn().mockImplementation(
+// Mock vat-entries: keep the real pure helpers (resolveReverseChargeRate,
+// isReverseChargeBasisAccount, RC_BASIS_ACCOUNTS) and stub only the two
+// line-builders with simplified logic the assertions below rely on.
+vi.mock('../vat-entries', async (importOriginal) => {
+  const actual = await importOriginal<typeof import('../vat-entries')>()
+  return {
+    ...actual,
+    generateReverseChargeLines: vi.fn().mockImplementation(
    (baseAmount: number, vatRate: number = 0.25, isDomestic: boolean = false) => {
      const vatAmount = Math.round(baseAmount * vatRate * 100) / 100
      const inputAccount = isDomestic ? '2647' : '2645'
@@ -72,7 +77,8 @@ vi.mock('../vat-entries', () => ({
      ]
    }
  ),
-}))
+  }
+})

 const { createJournalEntry, findFiscalPeriod } = await import('../engine')
 const mockedCreateEntry = vi.mocked(createJournalEntry)
@@ -107,6 +113,7 @@ function makeItem(overrides: Partial<SupplierInvoiceItem> = {}): SupplierInvoice
    vat_code: null,
    vat_rate: vatRate,
    vat_amount: vatAmount,
+    reverse_charge_rate: null,
    created_at: '2024-06-01T00:00:00Z',
    ...overrides,
  }
@@ -371,6 +378,78 @@ describe('createSupplierInvoiceRegistrationEntry', () => {
    assertBalanced(input)
  })

+  it('books reverse charge VAT for a 0%-rate line item — defaults to 25% huvudregeln (regression)', async () => {
+    // The exact reported bug: a Finnish (EU) supplier invoice entered with the
+    // line at 0% momssats (the supplier charges no VAT) must still self-assess
+    // at 25%. Before the fix the `rate > 0` guard skipped ALL VAT lines, so the
+    // verifikat was just expense + 2440 — the user had to add VAT lines by hand.
+    const invoice = makeSupplierInvoice({
+      subtotal: 12000,
+      vat_amount: 0,
+      total: 12000,
+      reverse_charge: true,
+    })
+    const items = [makeItem({ line_total: 12000, account_number: '5910', vat_rate: 0, reverse_charge_rate: null })]
+
+    await createSupplierInvoiceRegistrationEntry(
+      null as never, 'company-1', 'user-1', invoice, items, 'eu_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+    expect(findByAccount(input.lines, '5910')[0].debit_amount).toBe(12000)
+    // Fiktiv moms self-assessed at the 25% huvudregel default (ruta 30 / 48).
+    expect(findByAccount(input.lines, '2645')[0].debit_amount).toBe(3000)
+    expect(findByAccount(input.lines, '2614')[0].credit_amount).toBe(3000)
+    // Basbeloppsrader for ruta 21 (EU services) — required or SKV rejects FK004.
+    expect(findByAccount(input.lines, '4535')[0].debit_amount).toBe(12000)
+    expect(findByAccount(input.lines, '4598')[0].credit_amount).toBe(12000)
+    // Leverantörsskuld is the net (no VAT rolls into the payable under RC).
+    expect(findByAccount(input.lines, '2440')[0].credit_amount).toBe(12000)
+    assertBalanced(input)
+  })
+
+  it('honours an explicit reverse_charge_rate (12%) on a 0%-rate line item', async () => {
+    const invoice = makeSupplierInvoice({
+      subtotal: 10000, vat_amount: 0, total: 10000, reverse_charge: true,
+    })
+    const items = [makeItem({ line_total: 10000, account_number: '6540', vat_rate: 0, reverse_charge_rate: 0.12 })]
+
+    await createSupplierInvoiceRegistrationEntry(
+      null as never, 'company-1', 'user-1', invoice, items, 'eu_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+    expect(findByAccount(input.lines, '2645')[0].debit_amount).toBe(1200) // 10000 * 0.12
+    expect(findByAccount(input.lines, '2624')[0].credit_amount).toBe(1200) // ruta 31
+    expect(findByAccount(input.lines, '4536')[0].debit_amount).toBe(10000) // ruta 21 @ 12%
+    // 25% accounts must NOT appear when the self-assessed rate is 12%.
+    expect(findByAccount(input.lines, '2614')).toHaveLength(0)
+    expect(findByAccount(input.lines, '4535')).toHaveLength(0)
+    assertBalanced(input)
+  })
+
+  it('honours an explicit reverse_charge_rate (6%) on a 0%-rate line item', async () => {
+    const invoice = makeSupplierInvoice({
+      subtotal: 10000, vat_amount: 0, total: 10000, reverse_charge: true,
+    })
+    const items = [makeItem({ line_total: 10000, account_number: '6540', vat_rate: 0, reverse_charge_rate: 0.06 })]
+
+    await createSupplierInvoiceRegistrationEntry(
+      null as never, 'company-1', 'user-1', invoice, items, 'eu_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+    expect(findByAccount(input.lines, '2645')[0].debit_amount).toBe(600) // 10000 * 0.06
+    expect(findByAccount(input.lines, '2634')[0].credit_amount).toBe(600) // ruta 32
+    expect(findByAccount(input.lines, '4537')[0].debit_amount).toBe(10000) // ruta 21 @ 6%
+    // Higher-rate accounts must NOT appear when the self-assessed rate is 6%.
+    expect(findByAccount(input.lines, '2614')).toHaveLength(0)
+    expect(findByAccount(input.lines, '2624')).toHaveLength(0)
+    expect(findByAccount(input.lines, '4535')).toHaveLength(0)
+    expect(findByAccount(input.lines, '4536')).toHaveLength(0)
+    assertBalanced(input)
+  })
+
  it('books non-EU services to 4531 (ruta 22) and motkonto 4598', async () => {
    const invoice = makeSupplierInvoice({
      subtotal: 8000,
@@ -1038,6 +1117,24 @@ describe('createSupplierInvoiceCashEntry', () => {
    assertBalanced(input)
  })

+  it('EU reverse charge with a 0%-rate line item self-assesses at 25% (regression)', async () => {
+    const invoice = makeSupplierInvoice({
+      subtotal: 12000, vat_amount: 0, total: 12000, reverse_charge: true,
+    })
+    const items = [makeItem({ line_total: 12000, account_number: '5910', vat_rate: 0, reverse_charge_rate: null })]
+
+    await createSupplierInvoiceCashEntry(
+      null as never, 'company-1', 'user-1', invoice, items, '2024-07-01', 'eu_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+    expect(findByAccount(input.lines, '2645')[0].debit_amount).toBe(3000)
+    expect(findByAccount(input.lines, '2614')[0].credit_amount).toBe(3000)
+    expect(findByAccount(input.lines, '4535')[0].debit_amount).toBe(12000)
+    expect(findByAccount(input.lines, '1930')[0].credit_amount).toBe(12000)
+    assertBalanced(input)
+  })
+
  it('has no 2440 line', async () => {
    const invoice = makeSupplierInvoice()
    const items = [makeItem()]
@@ -1228,6 +1325,32 @@ describe('createSupplierCreditNoteEntry', () => {
    assertBalanced(input)
  })

+  it('reverses a 0%-rate reverse charge credit note at the 25% default (regression)', async () => {
+    // A credit note for the buggy 0%-rate RC invoice must reverse the same
+    // self-assessed VAT the registration booked, or it leaves ruta 21/30/48
+    // half-cancelled. The credit-note path resolves the same 25% default.
+    const creditNote = makeSupplierInvoice({
+      is_credit_note: true,
+      subtotal: -12000,
+      vat_amount: 0,
+      total: -12000,
+      reverse_charge: true,
+    })
+    const items = [makeItem({ line_total: -12000, account_number: '5910', vat_rate: 0, reverse_charge_rate: null })]
+
+    await createSupplierCreditNoteEntry(
+      null as never, 'company-1', 'user-1', creditNote, items, 'eu_business'
+    )
+
+    const input = mockedCreateEntry.mock.calls[0][3]
+    expect(findByAccount(input.lines, '2645')[0].credit_amount).toBe(3000)
+    expect(findByAccount(input.lines, '2614')[0].debit_amount).toBe(3000)
+    expect(findByAccount(input.lines, '4535')[0].credit_amount).toBe(12000)
+    expect(findByAccount(input.lines, '4598')[0].debit_amount).toBe(12000)
+    expect(findByAccount(input.lines, '2440')[0].debit_amount).toBe(12000)
+    assertBalanced(input)
+  })
+
  it('uses Math.abs for all amounts (negative inputs produce positive lines)', async () => {
    const creditNote = makeSupplierInvoice({
      is_credit_note: true,
@@ -1,6 +1,11 @@
 import { createJournalEntry, findFiscalPeriod } from './engine'
 import { resolveSekAmount, buildCurrencyMetadata } from './currency-utils'
-import { generateReverseChargeLines, generateReverseChargeBasisLines } from './vat-entries'
+import {
+  generateReverseChargeLines,
+  generateReverseChargeBasisLines,
+  isReverseChargeBasisAccount,
+  resolveReverseChargeRate,
+} from './vat-entries'
 import { createLogger } from '@/lib/logger'
 import type { SupabaseClient } from '@supabase/supabase-js'
 import type {
@@ -13,29 +18,6 @@ import type {

 const log = createLogger('supplier-invoice-entries')

-/**
- * Accounts that already populate momsdeklaration ruta 20-24 directly when
- * debited. If the user picked one of these as the expense account on an RC
- * invoice item, the engine must NOT add the parallel basbeloppsrader (those
- * would double-count the basis).
- */
-const RC_BASIS_ACCOUNTS = new Set([
-  // ruta 20 — EU goods
-  '4515', '4516', '4517',
-  // ruta 21 — EU services
-  '4535', '4536', '4537',
-  // ruta 22 — non-EU services
-  '4531', '4532', '4533',
-  // ruta 23 — domestic goods RC
-  '4415', '4416', '4417',
-  // ruta 24 — domestic services RC
-  '4425', '4426', '4427',
-])
-
-function isBasisAccount(account: string): boolean {
-  return RC_BASIS_ACCOUNTS.has(account)
-}
-
 /**
 * Build a BFL-compliant verifikation description with event type, counterparty, and suffix.
 * Falls back to prefix + invoiceNumber + suffix if name is not provided (backward compat).
@@ -662,9 +644,15 @@ function groupVatByRate(
 }

 /**
- * Group items by VAT rate and sum the base (line_total) per rate.
- * Used by reverse-charge paths to compute fiktiv moms from the basis,
- * decoupled from any manual VAT override on the items themselves.
+ * Group items by their self-assessed reverse-charge rate and sum the base
+ * (line_total) per rate. Used by reverse-charge paths to compute fiktiv moms
+ * from the basis, decoupled from any manual VAT override on the items.
+ *
+ * The grouping key is the *self-assessed* rate (resolveReverseChargeRate), not
+ * the line's vat_rate: under omvänd skattskyldighet the supplier charges 0%, so
+ * the line vat_rate is 0, but the buyer self-assesses at 25% (huvudregeln) or
+ * the explicit per-item reverse_charge_rate. Without this a 0%-rate RC line
+ * would key on rate 0 and the `rate > 0` guard below would skip its VAT lines.
 */
 function groupBaseByRate(
  items: SupplierInvoiceItem[],
@@ -674,7 +662,7 @@ function groupBaseByRate(
 ): Map<number, number> {
  const baseByRate = new Map<number, number>()
  for (const item of items) {
-    const rate = item.vat_rate ?? 0.25
+    const rate = resolveReverseChargeRate(item)
    let baseSek = resolveSekAmount(item.line_total, null, currency, exchangeRate)
    if (useAbsoluteValues) baseSek = Math.abs(baseSek)
    baseByRate.set(rate, (baseByRate.get(rate) || 0) + baseSek)
@@ -696,8 +684,8 @@ function groupNonBasisBaseByRate(
 ): Map<number, number> {
  const baseByRate = new Map<number, number>()
  for (const item of items) {
-    if (isBasisAccount(item.account_number)) continue
-    const rate = item.vat_rate ?? 0.25
+    if (isReverseChargeBasisAccount(item.account_number)) continue
+    const rate = resolveReverseChargeRate(item)
    let itemSek = resolveSekAmount(item.line_total, null, currency, exchangeRate)
    if (useAbsoluteValues) itemSek = Math.abs(itemSek)
    baseByRate.set(rate, (baseByRate.get(rate) || 0) + itemSek)
@@ -38,6 +38,57 @@ export function getVatRate(treatment: VatTreatment): number {
  }
 }

+/**
+ * Expense/basis accounts that already populate momsdeklaration ruta 20-24
+ * directly when debited (the basbelopp for a reverse-charge purchase). If an RC
+ * item is booked straight to one of these, the engine must NOT add the parallel
+ * basbeloppsrader — that would double-count ruta 20-24.
+ *
+ *   ruta 20  EU goods             4515/4516/4517
+ *   ruta 21  EU services          4535/4536/4537
+ *   ruta 22  non-EU services      4531/4532/4533
+ *   ruta 23  domestic goods RC    4415/4416/4417
+ *   ruta 24  domestic services RC 4425/4426/4427
+ */
+export const RC_BASIS_ACCOUNTS: ReadonlySet<string> = new Set([
+  '4515', '4516', '4517',
+  '4535', '4536', '4537',
+  '4531', '4532', '4533',
+  '4415', '4416', '4417',
+  '4425', '4426', '4427',
+])
+
+export function isReverseChargeBasisAccount(account: string): boolean {
+  return RC_BASIS_ACCOUNTS.has(account)
+}
+
+/**
+ * The self-assessed VAT rate to apply to a reverse-charge line.
+ *
+ * Under omvänd skattskyldighet the supplier charges no VAT, so the line's own
+ * `vat_rate` is 0 (the v1 supplier-invoice API mandates this). The buyer must
+ * still self-assess output + input VAT at the Swedish statutory rate that would
+ * apply to the service domestically — 25% under huvudregeln for EU services
+ * (ML 6 kap 34 §), 12%/6% for reduced-rated services. Resolution order:
+ *
+ *   1. explicit per-item `reverse_charge_rate` (the UI's self-assessment picker)
+ *   2. a positive `vat_rate` on the line (legacy/API callers that encoded the
+ *      self-assessment rate directly on vat_rate)
+ *   3. 25% huvudregel default — never silently drop the fiktiv-moms lines.
+ *
+ * Keeping this in one place means the booking engine and the review-dialog
+ * preview can never drift. The original bug was two independent copies of a
+ * `rate > 0` assumption, each skipping the VAT entirely on a 0%-rate RC line.
+ */
+export function resolveReverseChargeRate(
+  item: { vat_rate?: number | null; reverse_charge_rate?: number | null },
+): number {
+  const explicit = item.reverse_charge_rate
+  if (explicit != null && explicit > 0) return explicit
+  if (item.vat_rate != null && item.vat_rate > 0) return item.vat_rate
+  return 0.25
+}
+
 /**
 * Generate output VAT lines for sales invoices
 * Debit 1510 Kundfordringar [total incl VAT]
@@ -0,0 +1,219 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+
+// Mock the two dependencies so we test the ORCHESTRATION logic (confidence
+// gating, near-tie margin, cross-invoice voucher exclusivity, consumed-voucher
+// filtering) in isolation. The matcher + RPC link are exercised by their own
+// suites (supplier-voucher-matching.test.ts / .pg.test.ts).
+vi.mock('@/lib/supabase/fetch-all', () => ({ fetchAllRows: vi.fn() }))
+vi.mock('../supplier-voucher-matching', () => ({
+  findMatchingVouchersForSupplierInvoice: vi.fn(),
+  linkSupplierInvoiceToVoucher: vi.fn(),
+}))
+
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
+import {
+  findMatchingVouchersForSupplierInvoice,
+  linkSupplierInvoiceToVoucher,
+} from '../supplier-voucher-matching'
+import { reconcileSupplierInvoiceVouchers } from '../bulk-reconcile-supplier-vouchers'
+
+const mFetchAll = vi.mocked(fetchAllRows)
+const mFind = vi.mocked(findMatchingVouchersForSupplierInvoice)
+const mLink = vi.mocked(linkSupplierInvoiceToVoucher)
+
+interface InvOver {
+  id: string
+  number?: string
+  status?: string
+  total?: number
+  remaining?: number
+  due?: string
+  isCredit?: boolean
+}
+
+function inv(over: InvOver) {
+  const total = over.total ?? 1000
+  return {
+    id: over.id,
+    supplier_invoice_number: over.number ?? `F-${over.id}`,
+    arrival_number: 1,
+    status: over.status ?? 'overdue',
+    currency: 'SEK',
+    total,
+    paid_amount: 0,
+    remaining_amount: over.remaining ?? total,
+    due_date: over.due ?? '2026-02-01',
+    paid_at: null,
+    exchange_rate: null,
+    supplier_id: 's1',
+    is_credit_note: over.isCredit ?? false,
+    supplier: { id: 's1', name: 'Leverantör AB' },
+  }
+}
+
+function cand(over: { je: string; confidence?: number; amount?: number; n?: number }) {
+  return {
+    journal_entry_id: over.je,
+    voucher_series: 'A',
+    voucher_number: over.n ?? 1,
+    entry_date: '2026-02-01',
+    description: 'Leverantörsbetalning',
+    ap_debit_amount: over.amount ?? 1000,
+    currency: 'SEK',
+    ap_line_currency: 'SEK',
+    period_locked: false,
+    confidence: over.confidence ?? 0.95,
+    match_reason: 'test',
+  }
+}
+
+/** Queue the two fetchAllRows reads: invoices, then existing payments. */
+function queue(invoices: unknown[], payments: { journal_entry_id: string | null }[] = []) {
+  mFetchAll.mockReset()
+  mFetchAll.mockResolvedValueOnce(invoices as never).mockResolvedValueOnce(payments as never)
+}
+
+const okLink = (over: { paymentAmount?: number; status?: 'paid' | 'partially_paid'; je: string }) => ({
+  ok: true as const,
+  result: {
+    paymentId: 'p1',
+    invoiceStatus: over.status ?? ('paid' as const),
+    paidAmount: 1000,
+    remainingAmount: 0,
+    paymentAmount: over.paymentAmount ?? 1000,
+    journalEntryId: over.je,
+  },
+})
+
+const run = () =>
+  reconcileSupplierInvoiceVouchers({ supabase: {} as never, companyId: 'c1', userId: 'u1' })
+
+describe('reconcileSupplierInvoiceVouchers', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    mFind.mockReset()
+    mLink.mockReset()
+  })
+
+  it('auto-links a single unambiguous exact match and marks it paid', async () => {
+    queue([inv({ id: 'i1', remaining: 1000 })])
+    mFind.mockResolvedValueOnce([cand({ je: 'v1', confidence: 0.95, amount: 1000 })] as never)
+    mLink.mockResolvedValueOnce(okLink({ je: 'v1' }) as never)
+
+    const res = await run()
+
+    expect(res.scanned).toBe(1)
+    expect(res.autoLinked).toBe(1)
+    expect(res.ambiguous).toBe(0)
+    expect(res.unmatched).toBe(0)
+    expect(res.links).toHaveLength(1)
+    expect(res.links[0]).toMatchObject({ journal_entry_id: 'v1', invoice_status: 'paid' })
+    expect(mLink).toHaveBeenCalledTimes(1)
+    expect(mLink).toHaveBeenCalledWith({} , 'u1', 'c1', expect.objectContaining({
+      supplierInvoiceId: 'i1',
+      journalEntryId: 'v1',
+    }))
+  })
+
+  it('does not auto-link a below-threshold (amount-only) candidate', async () => {
+    queue([inv({ id: 'i1' })])
+    mFind.mockResolvedValueOnce([cand({ je: 'v1', confidence: 0.8, amount: 1000 })] as never)
+
+    const res = await run()
+
+    expect(res.autoLinked).toBe(0)
+    expect(res.ambiguous).toBe(1)
+    expect(res.review[0]).toMatchObject({ supplier_invoice_id: 'i1', reason: 'low_confidence' })
+    expect(mLink).not.toHaveBeenCalled()
+  })
+
+  it('does not auto-link when the top two candidates are within the margin', async () => {
+    queue([inv({ id: 'i1' })])
+    mFind.mockResolvedValueOnce([
+      cand({ je: 'v1', confidence: 0.95, amount: 1000 }),
+      cand({ je: 'v2', confidence: 0.95, amount: 1000, n: 2 }),
+    ] as never)
+
+    const res = await run()
+
+    expect(res.autoLinked).toBe(0)
+    expect(res.ambiguous).toBe(1)
+    expect(res.review[0].reason).toBe('multiple_candidates')
+    expect(mLink).not.toHaveBeenCalled()
+  })
+
+  it('demotes BOTH invoices when one voucher is the top pick for two of them', async () => {
+    queue([inv({ id: 'i1', remaining: 1000 }), inv({ id: 'i2', remaining: 1000 })])
+    // Each invoice has exactly one strong candidate — but it is the SAME voucher.
+    mFind
+      .mockResolvedValueOnce([cand({ je: 'v1', confidence: 0.95, amount: 1000 })] as never)
+      .mockResolvedValueOnce([cand({ je: 'v1', confidence: 0.95, amount: 1000 })] as never)
+
+    const res = await run()
+
+    expect(res.autoLinked).toBe(0)
+    expect(res.ambiguous).toBe(2)
+    expect(res.review.every((r) => r.reason === 'voucher_contested')).toBe(true)
+    expect(mLink).not.toHaveBeenCalled()
+  })
+
+  it('excludes a voucher already consumed as a payment on another invoice', async () => {
+    queue([inv({ id: 'i1' })], [{ journal_entry_id: 'v1' }])
+    mFind.mockResolvedValueOnce([cand({ je: 'v1', confidence: 0.99, amount: 1000 })] as never)
+
+    const res = await run()
+
+    expect(res.unmatched).toBe(1)
+    expect(res.autoLinked).toBe(0)
+    expect(mLink).not.toHaveBeenCalled()
+  })
+
+  it('routes a candidate whose AP debit exceeds the remaining to review', async () => {
+    queue([inv({ id: 'i1', total: 1000, remaining: 500 })])
+    mFind.mockResolvedValueOnce([cand({ je: 'v1', confidence: 0.99, amount: 1000 })] as never)
+
+    const res = await run()
+
+    expect(res.autoLinked).toBe(0)
+    expect(res.review[0].reason).toBe('amount_exceeds_remaining')
+    expect(mLink).not.toHaveBeenCalled()
+  })
+
+  it('dryRun produces the plan without writing', async () => {
+    queue([inv({ id: 'i1', remaining: 1000 })])
+    mFind.mockResolvedValueOnce([cand({ je: 'v1', confidence: 0.95, amount: 1000 })] as never)
+
+    const res = await reconcileSupplierInvoiceVouchers({
+      supabase: {} as never,
+      companyId: 'c1',
+      userId: 'u1',
+      dryRun: true,
+    })
+
+    expect(res.autoLinked).toBe(1)
+    expect(res.links[0]).toMatchObject({ journal_entry_id: 'v1', invoice_status: 'paid' })
+    expect(mLink).not.toHaveBeenCalled()
+  })
+
+  it('skips credit notes and zero-remaining invoices entirely', async () => {
+    queue([inv({ id: 'i1', isCredit: true }), inv({ id: 'i2', remaining: 0 })])
+
+    const res = await run()
+
+    expect(res.scanned).toBe(0)
+    expect(res.autoLinked).toBe(0)
+    expect(mFind).not.toHaveBeenCalled()
+  })
+
+  it('surfaces an RPC rejection as review rather than a successful link', async () => {
+    queue([inv({ id: 'i1', remaining: 1000 })])
+    mFind.mockResolvedValueOnce([cand({ je: 'v1', confidence: 0.95, amount: 1000 })] as never)
+    mLink.mockResolvedValueOnce({ ok: false, code: 'LINK_SI_VOUCHER_ALREADY_LINKED' } as never)
+
+    const res = await run()
+
+    expect(res.autoLinked).toBe(0)
+    expect(res.ambiguous).toBe(1)
+    expect(res.review[0].reason).toBe('voucher_contested')
+  })
+})
@@ -0,0 +1,370 @@
+/**
+ * Bulk reconcile supplier invoices to already-posted GL payment vouchers.
+ *
+ * Context: when a company is migrated from another system (e.g. Fortnox via the
+ * arcim-migration extension), the general ledger — including the bank-payment
+ * vouchers that settle accounts payable (Dr 2440 / Cr 1930) — is imported
+ * separately via SIE. Supplier invoices are imported as standalone
+ * `supplier_invoices` rows with NO link to those vouchers (the entity mapper
+ * never sets `payment_journal_entry_id`). Fortnox is queried with
+ * `?filter=unpaid`, so an invoice whose payment was booked in the source GL but
+ * never registered against the leverantörsfaktura object arrives here as an
+ * open payable. Once its due date passes the nightly cron flips it to
+ * `overdue` — even though the settling voucher already exists in the GL.
+ *
+ * This pass links each open payable to its matching posted voucher (reusing the
+ * exact same matcher + RPC behind the manual "Markera som betald → Befintlig
+ * verifikation" UI flow), so genuinely-settled invoices show as paid instead of
+ * falsely overdue. It NEVER creates, edits, or deletes a journal entry — it only
+ * inserts a `supplier_invoice_payments` row pointing at the existing voucher and
+ * advances the invoice's paid/remaining/status (all via the atomic
+ * `link_supplier_invoice_to_voucher` RPC).
+ *
+ * Safety: auto-linking is intentionally conservative. A voucher is linked
+ * automatically only when the match is unambiguous (see AUTO_LINK_* constants
+ * and the uniqueness rules below). Everything else is surfaced for manual review
+ * rather than guessed at. The function is idempotent and order-independent — it
+ * can be re-run any time after both halves of a migration exist.
+ */
+import type { SupabaseClient } from '@supabase/supabase-js'
+import { createLogger } from '@/lib/logger'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
+import {
+  findMatchingVouchersForSupplierInvoice,
+  linkSupplierInvoiceToVoucher,
+  type SupplierVoucherCandidate,
+} from './supplier-voucher-matching'
+import type { SupplierInvoice, Supplier } from '@/types'
+
+const log = createLogger('bulk-reconcile-supplier-vouchers')
+
+/**
+ * Minimum confidence for an UNATTENDED auto-link. 0.95 = OCR/invoice-number hit
+ * (0.99) or exact-remaining-amount AND supplier-name corroboration (0.95).
+ * Amount-only matches (0.80, even with the +0.05 date bump → 0.85) are
+ * deliberately excluded — too many invoices share round amounts.
+ */
+const AUTO_LINK_MIN_CONFIDENCE = 0.95
+/**
+ * Required confidence gap between the top candidate and the runner-up. A near
+ * tie means two vouchers look equally plausible → not safe to auto-pick. A
+ * margin (not exact equality) absorbs the ±0.05 date-proximity perturbation.
+ */
+const AUTO_LINK_MIN_MARGIN = 0.1
+/** 0.5 öre — mirrors the tolerance used across the matching/RPC paths. */
+const AMOUNT_TOLERANCE = 0.005
+/** Safety cap on invoices processed in a single run (Vercel 300s budget). */
+const DEFAULT_MAX_INVOICES = 2000
+
+/** Supplier-invoice statuses that represent an open payable. */
+const PAYABLE_STATUSES = ['registered', 'approved', 'overdue', 'partially_paid']
+
+type ReconcileInvoiceRow = SupplierInvoice & {
+  is_credit_note?: boolean | null
+  supplier?: { id: string; name: string } | null
+}
+
+export type ReconcileReviewReason =
+  | 'multiple_candidates' // ≥2 candidates within the auto-link margin
+  | 'low_confidence' // best candidate below AUTO_LINK_MIN_CONFIDENCE
+  | 'amount_exceeds_remaining' // best candidate would overpay the invoice
+  | 'voucher_contested' // one voucher is the top pick for >1 invoice, or RPC rejected
+
+export interface ReconcileLink {
+  supplier_invoice_id: string
+  supplier_invoice_number: string | null
+  journal_entry_id: string
+  payment_amount: number
+  invoice_status: 'paid' | 'partially_paid'
+  confidence: number
+  match_reason: string
+}
+
+export interface ReconcileReviewItem {
+  supplier_invoice_id: string
+  supplier_invoice_number: string | null
+  reason: ReconcileReviewReason
+  candidates: SupplierVoucherCandidate[]
+}
+
+export interface ReconcileResult {
+  /** Open payables considered (after credit-note / zero-remaining filtering). */
+  scanned: number
+  /** Invoices auto-linked to a voucher (or that would be, when dryRun). */
+  autoLinked: number
+  /** Invoices with candidate(s) but not safe to auto-link — need manual review. */
+  ambiguous: number
+  /** Invoices with no eligible voucher candidate at all. */
+  unmatched: number
+  /** True when more payables existed than `maxInvoices` and the rest were skipped. */
+  capped: boolean
+  links: ReconcileLink[]
+  review: ReconcileReviewItem[]
+}
+
+export interface ReconcileOptions {
+  supabase: SupabaseClient
+  companyId: string
+  /** Real user id — written onto the supplier_invoice_payments row + emitted event. */
+  userId: string
+  /** Compute the plan without writing. Default false. */
+  dryRun?: boolean
+  /** Max invoices to process in one run. Default 2000. */
+  maxInvoices?: number
+  onProgress?: (done: number, total: number) => void
+}
+
+const SELECT_COLUMNS =
+  'id, supplier_invoice_number, arrival_number, status, currency, total, paid_amount, remaining_amount, due_date, paid_at, exchange_rate, supplier_id, is_credit_note, supplier:suppliers(id, name)'
+
+function remainingOf(inv: ReconcileInvoiceRow): number {
+  if (typeof inv.remaining_amount === 'number') return Math.max(0, inv.remaining_amount)
+  return Math.max(0, Math.round((inv.total - (inv.paid_amount ?? 0)) * 100) / 100)
+}
+
+/**
+ * Link open supplier-invoice payables to their matching already-posted GL
+ * vouchers. See file header for the full rationale and guarantees.
+ */
+export async function reconcileSupplierInvoiceVouchers(
+  opts: ReconcileOptions,
+): Promise<ReconcileResult> {
+  const { supabase, companyId, userId, dryRun = false } = opts
+  const maxInvoices = opts.maxInvoices ?? DEFAULT_MAX_INVOICES
+
+  const result: ReconcileResult = {
+    scanned: 0,
+    autoLinked: 0,
+    ambiguous: 0,
+    unmatched: 0,
+    capped: false,
+    links: [],
+    review: [],
+  }
+
+  // 1. Open payables with an outstanding balance, excluding credit notes.
+  //    Deterministic order so re-runs and the cross-invoice uniqueness pass are
+  //    stable. Fully-paid invoices ('paid') are excluded by the status filter,
+  //    making re-runs naturally idempotent.
+  const invoices = await fetchAllRows<ReconcileInvoiceRow>(
+    ({ from, to }) =>
+      supabase
+        .from('supplier_invoices')
+        .select(SELECT_COLUMNS)
+        .eq('company_id', companyId)
+        .in('status', PAYABLE_STATUSES)
+        .order('due_date', { ascending: true })
+        .order('id', { ascending: true })
+        .range(from, to) as unknown as PromiseLike<{
+        // The `supplier:suppliers(id, name)` join makes PostgREST infer `supplier`
+        // as an array; ReconcileInvoiceRow models the runtime single-object shape.
+        data: ReconcileInvoiceRow[] | null
+        error: { message: string } | null
+      }>,
+  )
+
+  const payables = invoices.filter(
+    (inv) => !inv.is_credit_note && remainingOf(inv) > AMOUNT_TOLERANCE,
+  )
+
+  const toProcess = payables.slice(0, maxInvoices)
+  if (payables.length > maxInvoices) {
+    result.capped = true
+    log.warn('reconcile capped to maxInvoices — remaining payables left for a later run', {
+      companyId,
+      totalPayables: payables.length,
+      cap: maxInvoices,
+    })
+  }
+
+  // 2. Pre-load every voucher already consumed as a supplier payment (for ANY
+  //    invoice in the company). Neither the matcher nor the RPC stop the SAME
+  //    voucher being linked to a SECOND invoice, so we enforce exclusivity here.
+  const existingPayments = await fetchAllRows<{ journal_entry_id: string | null }>(({ from, to }) =>
+    supabase
+      .from('supplier_invoice_payments')
+      .select('journal_entry_id')
+      .eq('company_id', companyId)
+      .not('journal_entry_id', 'is', null)
+      .range(from, to),
+  )
+  const consumedVouchers = new Set(
+    existingPayments
+      .map((p) => p.journal_entry_id)
+      .filter((id): id is string => !!id),
+  )
+
+  // 3. Per-invoice candidate gathering (read-only). Decide auto-eligibility.
+  interface Plan {
+    invoice: ReconcileInvoiceRow
+    candidates: SupplierVoucherCandidate[]
+    top?: SupplierVoucherCandidate
+  }
+  const autoCandidatePlans: Plan[] = []
+
+  for (const invoice of toProcess) {
+    result.scanned++
+    const candidates = await findMatchingVouchersForSupplierInvoice(
+      supabase,
+      companyId,
+      invoice as unknown as SupplierInvoice & { supplier?: Supplier },
+      { limit: 5 },
+    )
+    // Drop vouchers already used elsewhere in the company.
+    const fresh = candidates.filter((c) => !consumedVouchers.has(c.journal_entry_id))
+
+    if (fresh.length === 0) {
+      result.unmatched++
+      continue
+    }
+
+    const top = fresh[0]
+    const runnerUp = fresh[1]
+    const remaining = remainingOf(invoice)
+
+    const confidentEnough = top.confidence >= AUTO_LINK_MIN_CONFIDENCE
+    const clearMargin = !runnerUp || top.confidence - runnerUp.confidence >= AUTO_LINK_MIN_MARGIN
+    // The RPC rejects a voucher whose AP debit exceeds the remaining amount; an
+    // OCR match (which ignores amount) could trip this, so screen it out here.
+    const amountFits = top.ap_debit_amount <= remaining + AMOUNT_TOLERANCE
+
+    if (confidentEnough && clearMargin && amountFits) {
+      autoCandidatePlans.push({ invoice, candidates: fresh, top })
+    } else {
+      result.ambiguous++
+      result.review.push({
+        supplier_invoice_id: invoice.id,
+        supplier_invoice_number: invoice.supplier_invoice_number ?? null,
+        reason: !confidentEnough
+          ? 'low_confidence'
+          : !amountFits
+            ? 'amount_exceeds_remaining'
+            : 'multiple_candidates',
+        candidates: fresh,
+      })
+    }
+  }
+
+  // 4. Cross-invoice uniqueness: if one voucher is the top auto-pick for more
+  //    than one invoice (e.g. two identical 5 000 kr invoices both grabbing the
+  //    same 5 000 kr voucher), auto-link NONE of them — demote all to review.
+  const claimsByVoucher = new Map<string, Plan[]>()
+  for (const plan of autoCandidatePlans) {
+    const key = plan.top!.journal_entry_id
+    const arr = claimsByVoucher.get(key) ?? []
+    arr.push(plan)
+    claimsByVoucher.set(key, arr)
+  }
+
+  const safePlans: Plan[] = []
+  for (const claimants of claimsByVoucher.values()) {
+    if (claimants.length === 1) {
+      safePlans.push(claimants[0])
+    } else {
+      for (const c of claimants) {
+        result.ambiguous++
+        result.review.push({
+          supplier_invoice_id: c.invoice.id,
+          supplier_invoice_number: c.invoice.supplier_invoice_number ?? null,
+          reason: 'voucher_contested',
+          candidates: c.candidates,
+        })
+      }
+    }
+  }
+
+  // 5. Link the unambiguous plans. Deterministic order; respect exclusivity
+  //    across the batch via consumedVouchers.
+  safePlans.sort(
+    (a, b) =>
+      (a.invoice.due_date ?? '').localeCompare(b.invoice.due_date ?? '') ||
+      a.invoice.id.localeCompare(b.invoice.id),
+  )
+
+  let done = 0
+  for (const plan of safePlans) {
+    const top = plan.top!
+    const remaining = remainingOf(plan.invoice)
+
+    // Defensive: a voucher consumed earlier in THIS batch is off-limits.
+    if (consumedVouchers.has(top.journal_entry_id)) {
+      result.ambiguous++
+      result.review.push({
+        supplier_invoice_id: plan.invoice.id,
+        supplier_invoice_number: plan.invoice.supplier_invoice_number ?? null,
+        reason: 'voucher_contested',
+        candidates: plan.candidates,
+      })
+      continue
+    }
+
+    if (dryRun) {
+      const willBeFullyPaid = top.ap_debit_amount >= remaining - AMOUNT_TOLERANCE
+      result.autoLinked++
+      result.links.push({
+        supplier_invoice_id: plan.invoice.id,
+        supplier_invoice_number: plan.invoice.supplier_invoice_number ?? null,
+        journal_entry_id: top.journal_entry_id,
+        payment_amount: Math.min(top.ap_debit_amount, remaining),
+        invoice_status: willBeFullyPaid ? 'paid' : 'partially_paid',
+        confidence: top.confidence,
+        match_reason: top.match_reason,
+      })
+      consumedVouchers.add(top.journal_entry_id)
+      done++
+      opts.onProgress?.(done, safePlans.length)
+      continue
+    }
+
+    const outcome = await linkSupplierInvoiceToVoucher(supabase, userId, companyId, {
+      supplierInvoiceId: plan.invoice.id,
+      journalEntryId: top.journal_entry_id,
+      notes: `Auto-länkad vid avstämning (${Math.round(top.confidence * 100)}% säkerhet): ${top.match_reason}`,
+    })
+
+    if (outcome.ok) {
+      result.autoLinked++
+      consumedVouchers.add(top.journal_entry_id)
+      result.links.push({
+        supplier_invoice_id: plan.invoice.id,
+        supplier_invoice_number: plan.invoice.supplier_invoice_number ?? null,
+        journal_entry_id: top.journal_entry_id,
+        payment_amount: outcome.result.paymentAmount,
+        invoice_status: outcome.result.invoiceStatus,
+        confidence: top.confidence,
+        match_reason: top.match_reason,
+      })
+    } else {
+      // The RPC re-validates atomically; a rejection here (race, already-linked,
+      // amount drift) means it isn't a clean auto-link — surface it.
+      result.ambiguous++
+      result.review.push({
+        supplier_invoice_id: plan.invoice.id,
+        supplier_invoice_number: plan.invoice.supplier_invoice_number ?? null,
+        reason: 'voucher_contested',
+        candidates: plan.candidates,
+      })
+      log.warn('auto-link rejected by RPC', {
+        companyId,
+        supplierInvoiceId: plan.invoice.id,
+        journalEntryId: top.journal_entry_id,
+        code: outcome.code,
+      })
+    }
+
+    done++
+    opts.onProgress?.(done, safePlans.length)
+  }
+
+  log.info('reconcile complete', {
+    companyId,
+    dryRun,
+    scanned: result.scanned,
+    autoLinked: result.autoLinked,
+    ambiguous: result.ambiguous,
+    unmatched: result.unmatched,
+    capped: result.capped,
+  })
+
+  return result
+}
@@ -0,0 +1,128 @@
+/**
+ * Unit tests for commitLinkSupplierInvoiceVoucher, driven through the public
+ * commitPendingOperation dispatcher.
+ *
+ * The MCP tool gnubok_link_supplier_invoice_to_voucher stages a
+ * 'link_supplier_invoice_voucher' pending_operation; this dispatcher picks it up
+ * and the executor delegates to linkSupplierInvoiceToVoucher (the atomic
+ * link_supplier_invoice_to_voucher RPC). The RPC itself is covered by
+ * lib/invoices/__tests__/supplier-voucher-matching{,.pg}.test.ts — these tests
+ * focus on the dispatcher/executor wiring + status mapping.
+ */
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { eventBus } from '@/lib/events/bus'
+import { createQueuedMockSupabase, makeSupplierInvoice } from '@/tests/helpers'
+import type { PendingOperation } from '@/types'
+
+import { commitPendingOperation } from '../commit'
+
+const SI_UUID = '550e8400-e29b-41d4-a716-446655440010'
+const JE_UUID = '550e8400-e29b-41d4-a716-446655440011'
+
+function makePendingOp(overrides: Partial<PendingOperation>): PendingOperation {
+  return {
+    id: 'op-1',
+    user_id: 'user-1',
+    company_id: 'company-1',
+    operation_type: 'link_supplier_invoice_voucher',
+    status: 'pending',
+    title: 'test',
+    params: {},
+    preview_data: {},
+    result_data: null,
+    actor_type: 'user',
+    actor_id: null,
+    actor_label: null,
+    risk_level: 'medium',
+    created_at: '2026-06-01T00:00:00Z',
+    resolved_at: null,
+    updated_at: '2026-06-01T00:00:00Z',
+    ...overrides,
+  } as PendingOperation
+}
+
+beforeEach(() => {
+  vi.clearAllMocks()
+  eventBus.clear()
+})
+
+describe('commitPendingOperation: link_supplier_invoice_voucher', () => {
+  it('returns 400 when supplier_invoice_id is missing', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
+    enqueue({ data: null, error: null }) // dispatcher's reject update
+
+    const op = makePendingOp({ params: { journal_entry_id: JE_UUID } })
+    const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
+
+    expect(result.status).toBe('failed')
+    expect(result.http_status).toBe(400)
+    expect(result.error).toMatch(/supplier_invoice_id/i)
+  })
+
+  it('happy path: links the verifikat and marks the supplier invoice paid', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    vi.spyOn(eventBus, 'emit').mockResolvedValue(undefined)
+
+    enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
+    // executor -> linkSupplierInvoiceToVoucher -> RPC
+    enqueue({
+      data: {
+        ok: true,
+        payment_id: 'sip-1',
+        invoice_status: 'paid',
+        paid_amount: 1000,
+        remaining_amount: 0,
+        payment_amount: 1000,
+        journal_entry_id: JE_UUID,
+        currency: 'SEK',
+      },
+      error: null,
+    })
+    // post-link invoice re-fetch for the event payload
+    enqueue({
+      data: makeSupplierInvoice({ id: SI_UUID, status: 'paid', total: 1000, remaining_amount: 0 }),
+      error: null,
+    })
+    enqueue({ data: null, error: null }) // dispatcher commit update
+
+    const op = makePendingOp({ params: { supplier_invoice_id: SI_UUID, journal_entry_id: JE_UUID } })
+    const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
+
+    expect(result.status).toBe('committed')
+    expect(result.data).toMatchObject({
+      invoice_status: 'paid',
+      paid_amount: 1000,
+      remaining_amount: 0,
+      payment_amount: 1000,
+      payment_id: 'sip-1',
+      journal_entry_id: JE_UUID,
+    })
+  })
+
+  it('auto-rejects with 404 when the RPC reports the invoice is gone', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
+    enqueue({ data: { ok: false, code: 'LINK_SI_VOUCHER_INVOICE_NOT_FOUND' }, error: null }) // RPC
+    enqueue({ data: null, error: null }) // dispatcher's auto-reject update
+
+    const op = makePendingOp({ params: { supplier_invoice_id: SI_UUID, journal_entry_id: JE_UUID } })
+    const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
+
+    expect(result.status).toBe('rejected')
+    expect(result.http_status).toBe(404)
+  })
+
+  it('auto-rejects with 409 when the verifikat is already linked', async () => {
+    const { supabase, enqueue } = createQueuedMockSupabase()
+    enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
+    enqueue({ data: { ok: false, code: 'LINK_SI_VOUCHER_ALREADY_LINKED' }, error: null }) // RPC
+    enqueue({ data: null, error: null }) // dispatcher's auto-reject update
+
+    const op = makePendingOp({ params: { supplier_invoice_id: SI_UUID, journal_entry_id: JE_UUID } })
+    const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
+
+    expect(result.status).toBe('rejected')
+    expect(result.http_status).toBe(409)
+  })
+})
@@ -40,6 +40,7 @@ import {
  createSupplierInvoiceRegistrationEntry,
 } from '@/lib/bookkeeping/supplier-invoice-entries'
 import { linkInvoiceToVoucher } from '@/lib/invoices/voucher-matching'
+import { linkSupplierInvoiceToVoucher } from '@/lib/invoices/supplier-voucher-matching'
 import { linkTransactionToJournalEntry } from '@/lib/transactions/link-journal-entry'
 import { getErrorEntry } from '@/lib/errors/structured-errors'
 import { parseSIEFile } from '@/lib/import/sie-parser'
@@ -1038,6 +1039,48 @@ async function commitLinkInvoiceVoucher(
  }
 }

+async function commitLinkSupplierInvoiceVoucher(
+  supabase: SupabaseClient,
+  userId: string,
+  companyId: string,
+  params: Record<string, unknown>
+): Promise<ExecutorResult> {
+  const supplierInvoiceId = params.supplier_invoice_id as string | undefined
+  const journalEntryId = params.journal_entry_id as string | undefined
+  const notes = (params.notes as string | undefined) ?? undefined
+
+  if (!supplierInvoiceId || !journalEntryId) {
+    return { error: 'supplier_invoice_id and journal_entry_id are required', status: 400 }
+  }
+
+  const outcome = await linkSupplierInvoiceToVoucher(supabase, userId, companyId, {
+    supplierInvoiceId,
+    journalEntryId,
+    notes,
+  })
+
+  if (!outcome.ok) {
+    const entry = getErrorEntry(outcome.code)
+    // 404/409 are auto-rejected by the dispatcher (the user can re-stage with
+    // adjusted inputs); 400 surfaces as a normal failure so the UI can explain.
+    return {
+      error: entry?.message_en ?? outcome.code,
+      status: entry?.httpStatus ?? 500,
+    }
+  }
+
+  return {
+    data: {
+      invoice_status: outcome.result.invoiceStatus,
+      paid_amount: outcome.result.paidAmount,
+      remaining_amount: outcome.result.remainingAmount,
+      payment_amount: outcome.result.paymentAmount,
+      payment_id: outcome.result.paymentId,
+      journal_entry_id: outcome.result.journalEntryId,
+    },
+  }
+}
+
 // ── Stream 1 Phase 1 + follow-up executors ───────────────────────

 async function commitClosePeriod(
@@ -1614,6 +1657,11 @@ async function commitCreateSupplierInvoiceFromInbox(
      vat_code: null,
      vat_rate: vatRate,
      vat_amount: vatAmt,
+      // For reverse charge the buyer self-assesses VAT; carry an explicit
+      // statutory rate when staged, else null (engine defaults to 25%).
+      reverse_charge_rate: reverseCharge
+        ? ([0.06, 0.12, 0.25].includes(Number(item.reverse_charge_rate)) ? Number(item.reverse_charge_rate) : null)
+        : null,
    }
  })

@@ -2909,6 +2957,9 @@ export async function commitPendingOperation(
      case 'link_invoice_voucher':
        result = await commitLinkInvoiceVoucher(supabase, userId, companyId, pendingOp.params)
        break
+      case 'link_supplier_invoice_voucher':
+        result = await commitLinkSupplierInvoiceVoucher(supabase, userId, companyId, pendingOp.params)
+        break
      case 'close_period':
        result = await commitClosePeriod(supabase, userId, companyId, pendingOp.params)
        break
@@ -30,6 +30,11 @@ export const OPERATION_RISK_TIERS: Record<string, RiskLevel> = {
  // entry is created or modified. Sits next to match_transaction_invoice
  // semantically — both attach an existing booking to an invoice.
  link_invoice_voucher: 'medium',
+  // Supplier-side mirror of link_invoice_voucher: link an existing posted
+  // verifikat (Dr 2440) as payment for a leverantörsfaktura. Reversible by
+  // deleting the supplier_invoice_payments row and reverting status; no journal
+  // entry is created or modified.
+  link_supplier_invoice_voucher: 'medium',
  create_invoice: 'medium', // creates as draft; sending is a separate op
  create_transaction: 'medium', // ingests an uncategorized row; reversible by delete
  // Supplier master data carries payment-routing fields (IBAN, BIC, bankgiro,
@@ -0,0 +1,112 @@
+import { describe, it, expect } from 'vitest'
+import { mapFortnoxToSupplierInvoice, mapFortnoxToSalesInvoice } from '../mapper'
+
+/**
+ * Guards the paid-status hardening: deriveInvoiceStatus and paymentStatus.paid
+ * share one isFullyPaid() source of truth, so status === 'paid' iff
+ * paymentStatus.paid (for non-cancelled / non-credit rows). An ABSENT Balance
+ * must never be read as paid — on either the supplier OR the sales path.
+ */
+
+function supplierRaw(over: Record<string, unknown>): Record<string, unknown> {
+  return {
+    GivenNumber: '100',
+    Total: 1000,
+    InvoiceDate: '2026-01-10',
+    DueDate: '2026-02-10',
+    SupplierName: 'Leverantör AB',
+    Booked: true,
+    ...over,
+  }
+}
+
+function salesRaw(over: Record<string, unknown>): Record<string, unknown> {
+  return {
+    DocumentNumber: '200',
+    Total: 1000,
+    InvoiceDate: '2026-01-10',
+    DueDate: '2026-02-10',
+    CustomerName: 'Kund AB',
+    Sent: true,
+    ...over,
+  }
+}
+
+describe('Fortnox mapper — paid-status consistency', () => {
+  it('supplier: absent Balance is NOT paid (defaults to unpaid, not 0)', () => {
+    const dto = mapFortnoxToSupplierInvoice(supplierRaw({})) // no Balance key
+    expect(dto.status).toBe('booked')
+    expect(dto.paymentStatus.paid).toBe(false)
+    expect(dto.paymentStatus.balance.value).toBe(1000)
+  })
+
+  it('supplier: Balance 0 → paid and status paid', () => {
+    const dto = mapFortnoxToSupplierInvoice(supplierRaw({ Balance: 0 }))
+    expect(dto.status).toBe('paid')
+    expect(dto.paymentStatus.paid).toBe(true)
+  })
+
+  it('supplier: positive Balance → unpaid', () => {
+    const dto = mapFortnoxToSupplierInvoice(supplierRaw({ Balance: 250 }))
+    expect(dto.status).toBe('booked')
+    expect(dto.paymentStatus.paid).toBe(false)
+    expect(dto.paymentStatus.balance.value).toBe(250)
+  })
+
+  it('supplier: FullyPaid flag with absent Balance keeps status and paid CONSISTENT', () => {
+    // Previously deriveInvoiceStatus said paid while paymentStatus.paid said unpaid.
+    const dto = mapFortnoxToSupplierInvoice(supplierRaw({ FullyPaid: true }))
+    expect(dto.status).toBe('paid')
+    expect(dto.paymentStatus.paid).toBe(true)
+    // paid ⇒ no outstanding balance, even though the raw payload omits Balance
+    // (previously balance fell back to the full total, contradicting paid=true).
+    expect(dto.paymentStatus.balance.value).toBe(0)
+  })
+
+  it('sales: absent Balance is NOT paid (no false-paid on the sales path)', () => {
+    const dto = mapFortnoxToSalesInvoice(salesRaw({})) // no Balance key
+    expect(dto.status).toBe('sent')
+    expect(dto.paymentStatus.paid).toBe(false)
+    expect(dto.paymentStatus.balance.value).toBe(1000)
+  })
+
+  it('sales: Balance 0 → paid and status paid', () => {
+    const dto = mapFortnoxToSalesInvoice(salesRaw({ Balance: 0 }))
+    expect(dto.status).toBe('paid')
+    expect(dto.paymentStatus.paid).toBe(true)
+  })
+
+  it('sales: FullyPaid flag with absent Balance → paid with zero balance', () => {
+    const dto = mapFortnoxToSalesInvoice(salesRaw({ FullyPaid: true }))
+    expect(dto.status).toBe('paid')
+    expect(dto.paymentStatus.paid).toBe(true)
+    expect(dto.paymentStatus.balance.value).toBe(0)
+  })
+
+  it('status === paid iff paymentStatus.paid across a matrix (both paths)', () => {
+    const balances = [undefined, 0, 0.004, 250, 1000]
+    const flags = [undefined, true]
+    for (const Balance of balances) {
+      for (const FullyPaid of flags) {
+        const over: Record<string, unknown> = { FullyPaid }
+        if (Balance !== undefined) over.Balance = Balance
+        for (const dto of [
+          mapFortnoxToSupplierInvoice(supplierRaw(over)),
+          mapFortnoxToSalesInvoice(salesRaw(over)),
+        ]) {
+          expect(
+            dto.status === 'paid',
+            `Balance=${Balance} FullyPaid=${FullyPaid}`,
+          ).toBe(dto.paymentStatus.paid)
+          // Invariant: paid ⇒ balance zeroed (never "fully paid yet full balance").
+          if (dto.paymentStatus.paid) {
+            expect(
+              dto.paymentStatus.balance.value,
+              `Balance=${Balance} FullyPaid=${FullyPaid}`,
+            ).toBe(0)
+          }
+        }
+      }
+    }
+  })
+})
@@ -14,10 +14,22 @@ function amount(value: number | undefined | null, currency: string = 'SEK'): Amo
  return { value: value ?? 0, currencyCode: currency };
 }

+/**
+ * Single source of truth for "is this invoice fully settled?", used by BOTH
+ * deriveInvoiceStatus and the paymentStatus.paid flag so they can never diverge.
+ * Numeric, not strict === 0, so a residual öre / float drift still reads as paid.
+ * Number(undefined ?? NaN) = NaN and NaN <= 0 is false, so an ABSENT Balance is
+ * treated as NOT paid (the supplier-invoice list payload omits Balance) — only an
+ * explicit FullyPaid flag or a present non-positive Balance counts as paid.
+ */
+function isFullyPaid(raw: Record<string, unknown>): boolean {
+  return raw['FullyPaid'] === true || Number(raw['Balance'] ?? NaN) <= 0;
+}
+
 function deriveInvoiceStatus(raw: Record<string, unknown>): InvoiceStatusCode {
  if (raw['Cancelled'] === true) return 'cancelled';
  if (raw['Credit'] === true) return 'credited';
-  if (raw['FullyPaid'] === true || raw['Balance'] === 0) return 'paid';
+  if (isFullyPaid(raw)) return 'paid';
  if (raw['Booked'] === true) return 'booked';
  if (raw['Sent'] === true) return 'sent';
  return 'draft';
@@ -49,7 +61,14 @@ function buildParty(name: string, orgNumber?: string, address?: Record<string, u
 export function mapFortnoxToSalesInvoice(raw: Record<string, unknown>): SalesInvoiceDto {
  const currency = (raw['Currency'] as string) ?? 'SEK';
  const total = raw['Total'] as number ?? 0;
-  const balance = raw['Balance'] as number ?? 0;
+  // Default an ABSENT Balance to the full total (= fully unpaid), never 0, so a
+  // missing Balance never silently reads as paid. A present Balance (incl. 0) is
+  // used as-is. Mirrors the supplier path; paid-ness comes from isFullyPaid().
+  // When paid, force balance to 0 so the DTO is internally consistent
+  // (paid ⇒ nothing outstanding): an explicit FullyPaid with no Balance field
+  // would otherwise leave balance = total alongside paid = true.
+  const paid = isFullyPaid(raw);
+  const balance = paid ? 0 : ((raw['Balance'] as number | undefined) ?? total);

  const rows = (raw['InvoiceRows'] as Record<string, unknown>[] | undefined) ?? [];
  const lines: SalesInvoiceLineDto[] = rows.map((row, idx) => ({
@@ -72,7 +91,7 @@ export function mapFortnoxToSalesInvoice(raw: Record<string, unknown>): SalesInv
  };

  const paymentStatus: PaymentStatusDto = {
-    paid: balance === 0 && total > 0,
+    paid,
    balance: amount(balance, currency),
  };

@@ -107,7 +126,15 @@ export function mapFortnoxToSalesInvoice(raw: Record<string, unknown>): SalesInv
 export function mapFortnoxToSupplierInvoice(raw: Record<string, unknown>): SupplierInvoiceDto {
  const currency = (raw['Currency'] as string) ?? 'SEK';
  const total = raw['Total'] as number ?? 0;
-  const balance = raw['Balance'] as number ?? 0;
+  // Default an ABSENT Balance to the full total (= fully unpaid), never 0.
+  // The supplier-invoice list is fetched with ?filter=unpaid, so a missing
+  // Balance must not be mistaken for "settled" — that would flip a genuinely
+  // open payable to paid downstream. A present Balance (incl. 0) is used as-is.
+  // When paid, force balance to 0 so the DTO is internally consistent
+  // (paid ⇒ nothing outstanding): an explicit FullyPaid with no Balance field
+  // would otherwise leave balance = total alongside paid = true.
+  const paid = isFullyPaid(raw);
+  const balance = paid ? 0 : ((raw['Balance'] as number | undefined) ?? total);

  const rows = (raw['SupplierInvoiceRows'] as Record<string, unknown>[] | undefined) ?? [];
  const lines: SupplierInvoiceLineDto[] = rows.map((row, idx) => ({
@@ -127,7 +154,7 @@ export function mapFortnoxToSupplierInvoice(raw: Record<string, unknown>): Suppl
  };

  const paymentStatus: PaymentStatusDto = {
-    paid: balance === 0 && total > 0,
+    paid,
    balance: amount(balance, currency),
  };

@@ -13,6 +13,7 @@ function makeBuilder() {
    b[m] = vi.fn().mockReturnValue(b)
  }
  b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
+  b.maybeSingle = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
  b.then = (resolve: (v: unknown) => void) => resolve(results[resultIdx++] ?? { data: null, error: null })
  return b
 }
@@ -1050,3 +1051,65 @@ describe('calculateVatDeclaration — parent/summary accounts', () => {
    expect(result.rutor.ruta49).toBe(2719.55) // 9768 − 7048.45, owed (was −7048.45 pre-fix)
  })
 })
+
+describe('calculateVatDeclaration — annual VAT spans the räkenskapsår', () => {
+  it('uses the fiscal period bounds for yearly when a fiscalPeriodId is given', async () => {
+    // Förlängt räkenskapsår (extended first year, 18 months) — annual VAT
+    // (helårsmoms) must cover the whole period, not the calendar year that
+    // period_start falls in. The first queued result feeds the fiscal_periods
+    // lookup, the second the journal lines, the third the entry counts.
+    results = [
+      { data: { period_start: '2025-07-03', period_end: '2026-12-31' }, error: null },
+      {
+        data: [
+          { account_number: '3001', debit_amount: 0, credit_amount: 21600 },
+          { account_number: '2610', debit_amount: 0, credit_amount: 9768 },
+          { account_number: '2641', debit_amount: 7048.45, credit_amount: 0 },
+        ],
+        error: null,
+      },
+      { data: [], error: null },
+    ]
+
+    const result = await calculateVatDeclaration(
+      supabase, 'company-1', 'yearly', 2026, 1, 'accrual', { fiscalPeriodId: 'fp-1' },
+    )
+
+    expect(result.period.start).toBe('2025-07-03')
+    expect(result.period.end).toBe('2026-12-31')
+    expect(result.rutor.ruta05).toBe(21600)
+    expect(result.rutor.ruta10).toBe(9768)
+    expect(result.rutor.ruta48).toBe(7048.45)
+  })
+
+  it('falls back to the calendar year when the fiscal period cannot be resolved', async () => {
+    results = [
+      { data: null, error: null }, // fiscal_periods lookup → not found
+      { data: [], error: null },   // journal lines
+      { data: [], error: null },   // entry counts
+    ]
+
+    const result = await calculateVatDeclaration(
+      supabase, 'company-1', 'yearly', 2026, 1, 'accrual', { fiscalPeriodId: 'missing' },
+    )
+
+    expect(result.period.start).toBe('2026-01-01')
+    expect(result.period.end).toBe('2026-12-31')
+  })
+
+  it('ignores fiscalPeriodId for monthly periods (calendar month, no lookup)', async () => {
+    // No fiscal_periods lookup is made for monthly, so the first queued result
+    // is the journal lines — proving the räkenskapsår path is yearly-only.
+    results = [
+      { data: [], error: null }, // journal lines
+      { data: [], error: null }, // entry counts
+    ]
+
+    const result = await calculateVatDeclaration(
+      supabase, 'company-1', 'monthly', 2026, 3, 'accrual', { fiscalPeriodId: 'fp-1' },
+    )
+
+    expect(result.period.start).toBe('2026-03-01')
+    expect(result.period.end).toBe('2026-03-31')
+  })
+})
@@ -296,12 +296,17 @@ async function generatePeriodReports(
  let vatDeclaration: unknown = null
  try {
    const startDate = new Date(period.period_start)
+    // Annual VAT for an archive must cover the whole räkenskapsår, which may be
+    // extended/shortened — pass the fiscal period so the span isn't truncated to
+    // the calendar year that period_start happens to fall in.
    vatDeclaration = await calculateVatDeclaration(
      supabase,
      companyId,
      'yearly',
      startDate.getFullYear(),
-      1
+      1,
+      'accrual',
+      { fiscalPeriodId: period.id }
    )
  } catch {
    // VAT declaration may fail if no relevant entries exist — skip gracefully
@@ -185,6 +185,44 @@ function round(value: number): number {
  return Math.round(value * 100) / 100
 }

+/**
+ * Resolve the start/end dates for a VAT period.
+ *
+ * Monthly and quarterly VAT periods are always calendar months/quarters
+ * (kalendermånad / kalenderkvartal per SFL 26 kap), so they use the plain
+ * calendar calculation.
+ *
+ * Annual VAT (helårsmoms), however, is reported per *räkenskapsår* — the
+ * beskattningsår — not per calendar year (SFL 26 kap 10–11 §§). A räkenskapsår
+ * can be extended or shortened (up to 18 months for a first/changed year per
+ * BFL 3 kap 3 §), so a calendar Jan–Dec span would silently drop part of an
+ * extended year (e.g. a first year 2025-07-03 → 2026-12-31). When the caller
+ * supplies the fiscal period we therefore use its actual bounds. If the period
+ * can't be resolved we fall back to the calendar span so behaviour degrades
+ * gracefully instead of erroring.
+ */
+async function resolvePeriodDates(
+  supabase: SupabaseClient,
+  companyId: string,
+  periodType: VatPeriodType,
+  year: number,
+  period: number,
+  fiscalPeriodId?: string
+): Promise<{ start: string; end: string }> {
+  if (periodType === 'yearly' && fiscalPeriodId) {
+    const { data: fp } = await supabase
+      .from('fiscal_periods')
+      .select('period_start, period_end')
+      .eq('id', fiscalPeriodId)
+      .eq('company_id', companyId)
+      .maybeSingle()
+    if (fp?.period_start && fp?.period_end) {
+      return { start: fp.period_start, end: fp.period_end }
+    }
+  }
+  return calculatePeriodDates(periodType, year, period)
+}
+
 /**
 * Calculate VAT declaration from the general ledger.
 *
@@ -203,9 +241,14 @@ export async function calculateVatDeclaration(
  periodType: VatPeriodType,
  year: number,
  period: number,
-  _accountingMethod: AccountingMethod = 'accrual'
+  _accountingMethod: AccountingMethod = 'accrual',
+  options: { fiscalPeriodId?: string } = {}
 ): Promise<VatDeclaration> {
-  const { start, end } = calculatePeriodDates(periodType, year, period)
+  // For yearly VAT this resolves to the räkenskapsår bounds (when a fiscal
+  // period is supplied), not the calendar year — see resolvePeriodDates.
+  const { start, end } = await resolvePeriodDates(
+    supabase, companyId, periodType, year, period, options.fiscalPeriodId
+  )

  // Fetch all posted journal entry lines on VAT-relevant accounts for the period
  const lines = await fetchAllRows<{
@@ -2489,9 +2489,8 @@
  },
  "supplier_invoice_editor": {
    "page_title": "Register supplier invoice",
-    "no_period_warning": "Invoice date {date} falls outside every fiscal year you have set up.",
-    "no_period_help": "Create the fiscal year so the invoice can be booked — otherwise it can't be registered.",
-    "create_period": "Create fiscal year",
+    "no_period_warning": "You're creating a supplier invoice for a fiscal year that doesn't exist ({date}).",
+    "no_period_help": "Create the fiscal year first, or change the invoice date — the invoice can't be registered without one.",
    "back_aria": "Back to supplier invoices",
    "back_aria_inbox": "Back to the inbox",
    "loading_inbox": "Loading data from inbox…",
@@ -2531,6 +2530,8 @@
    "col_amount": "Amount",
    "col_vat_rate": "VAT rate",
    "col_vat": "VAT",
+    "col_rc_vat_rate": "VAT rate (RC)",
+    "col_rc_vat": "Self-assessed VAT",
    "col_debit": "Debit",
    "col_credit": "Credit",
    "vat_rate_presets_aria": "Pick VAT rate from list",
@@ -2489,9 +2489,8 @@
  },
  "supplier_invoice_editor": {
    "page_title": "Registrera leverantörsfaktura",
-    "no_period_warning": "Fakturadatumet {date} ligger utanför alla upplagda räkenskapsår.",
-    "no_period_help": "Lägg upp räkenskapsåret så att fakturan kan bokföras – annars kan den inte registreras.",
-    "create_period": "Skapa räkenskapsår",
+    "no_period_warning": "Du skapar en leverantörsfaktura för ett räkenskapsår som inte finns ({date}).",
+    "no_period_help": "Lägg upp räkenskapsåret först, eller ändra fakturadatumet – fakturan kan inte registreras utan ett räkenskapsår.",
    "back_aria": "Tillbaka till leverantörsfakturor",
    "back_aria_inbox": "Tillbaka till inkorgen",
    "loading_inbox": "Laddar uppgifter från inkorgen…",
@@ -2531,6 +2530,8 @@
    "col_amount": "Belopp",
    "col_vat_rate": "Momssats",
    "col_vat": "Moms",
+    "col_rc_vat_rate": "Momssats (omvänd)",
+    "col_rc_vat": "Beräknad moms",
    "col_debit": "Debet",
    "col_credit": "Kredit",
    "vat_rate_presets_aria": "Välj momssats från lista",
@@ -0,0 +1,61 @@
+-- Backfill `link_supplier_invoice_voucher` into the
+-- pending_operations.operation_type CHECK constraint.
+--
+-- The supplier-side mirror of `link_invoice_voucher` (added in
+-- 20260528120001). The new MCP tool gnubok_link_supplier_invoice_to_voucher
+-- stages a `link_supplier_invoice_voucher` pending operation, which is then
+-- committed by commitLinkSupplierInvoiceVoucher via the
+-- link_supplier_invoice_to_voucher RPC (20260529130000 / 20260529140000).
+-- The op also has a risk-tier entry ('medium', reversible — no journal entry
+-- is created or modified).
+--
+-- Without this migration any INSERT staged by the new tool would be rejected
+-- with a constraint violation, silently blocking the supplier_invoice_payments
+-- audit-trail row required by BFL 5 kap 6–7§ (every affärshändelse must have a
+-- verifikation with a logged payment match).
+
+ALTER TABLE public.pending_operations
+  DROP CONSTRAINT IF EXISTS pending_operations_operation_type_check;
+
+ALTER TABLE public.pending_operations
+  ADD CONSTRAINT pending_operations_operation_type_check
+  CHECK (operation_type IN (
+    'categorize_transaction',
+    'create_customer',
+    'create_invoice',
+    'mark_invoice_paid',
+    'send_invoice',
+    'mark_invoice_sent',
+    'match_transaction_invoice',
+    'close_period',
+    'lock_period',
+    'unlock_period',
+    'set_opening_balances',
+    'run_year_end',
+    'run_currency_revaluation',
+    'import_sie',
+    'explain_voucher_gap',
+    'uncategorize_transaction',
+    'approve_supplier_invoice',
+    'credit_supplier_invoice',
+    'credit_invoice',
+    'convert_invoice',
+    'create_transaction',
+    'attach_document_to_transaction',
+    'create_voucher',
+    'correct_entry',
+    'reverse_entry',
+    'create_supplier',
+    'create_supplier_invoice_from_inbox',
+    'post_annual_depreciation',
+    'link_invoice_voucher',
+    'undo_sie_import',
+    'match_batch_allocate',
+    'bulk_book_transactions',
+    'create_salary_run',
+    'generate_agi',
+    'link_transaction_journal_entry',
+    'link_supplier_invoice_voucher'  -- supplier-side mirror of link_invoice_voucher
+  ));
+
+NOTIFY pgrst, 'reload schema';
@@ -0,0 +1,26 @@
+-- Add reverse_charge_rate to supplier_invoice_items.
+--
+-- For omvänd skattskyldighet (reverse charge, ML 16 kap) the EU/non-EU or
+-- domestic-RC supplier charges no VAT, so the line's own vat_rate is 0 — the
+-- v1 supplier-invoice API even mandates vat_rate=0 on every RC line. The buyer
+-- must nonetheless self-assess BOTH output and input VAT at the Swedish
+-- statutory rate that would apply to the service domestically: 25% under
+-- huvudregeln for EU services (ML 6 kap 34 §), or 12%/6% for reduced-rated
+-- services. That self-assessed rate is conceptually distinct from "what the
+-- supplier charged" (0%), so it gets its own column instead of overloading
+-- vat_rate — which previously caused the engine to skip the fiktiv-moms lines
+-- (2614/2624/2634 + 2645/2647) and basbeloppsrader (44xx/45xx) entirely,
+-- understating momsdeklaration ruta 20-24 / 30-32 / 48.
+--
+-- NULL  = not a reverse-charge line (the booking engine then falls back to a
+--         positive vat_rate if present, else the 25% huvudregel default).
+-- 0.06 / 0.12 / 0.25 = explicit self-assessed rate (set by the UI picker).
+
+ALTER TABLE supplier_invoice_items
+  ADD COLUMN IF NOT EXISTS reverse_charge_rate numeric
+    CHECK (reverse_charge_rate IS NULL OR reverse_charge_rate IN (0.06, 0.12, 0.25));
+
+COMMENT ON COLUMN supplier_invoice_items.reverse_charge_rate IS
+  'Self-assessed VAT rate for omvänd skattskyldighet (decimal 0.06/0.12/0.25). NULL for non-RC lines. The line vat_rate stays 0 (supplier charges no VAT); this rate drives fiktiv moms (2614/2624/2634 + 2645/2647) and basbelopp (44xx/45xx) booking — see lib/bookkeeping/supplier-invoice-entries.ts.';
+
+NOTIFY pgrst, 'reload schema';
@@ -657,6 +657,10 @@ export interface SupplierInvoiceItem {
  vat_code: string | null
  vat_rate: number
  vat_amount: number
+  // Self-assessed VAT rate for omvänd skattskyldighet (0.06/0.12/0.25), null
+  // for non-RC lines. The supplier charges no VAT so vat_rate stays 0; this
+  // rate drives the fiktiv-moms + basbelopp booking. See the booking engine.
+  reverse_charge_rate: number | null

  created_at: string
 }
@@ -965,6 +969,9 @@ export interface CreateSupplierInvoiceItemInput {
  vat_rate?: number
  // Manual override. See CreateSupplierInvoiceItemSchema for rationale.
  vat_amount?: number
+  // Self-assessed VAT rate for omvänd skattskyldighet (0.06/0.12/0.25). When
+  // set, the engine books fiktiv moms at this rate while vat_rate stays 0.
+  reverse_charge_rate?: number
  vat_code?: string
  // Legacy fields (backward compat, ignored when amount is set)
  quantity?: number
@@ -1573,6 +1580,9 @@ export type PendingOperationType =
  | 'generate_agi'
  // Mark invoice paid by linking an existing posted verifikat (no new JE)
  | 'link_invoice_voucher'
+  // Supplier-side mirror: mark a leverantörsfaktura paid by linking an existing
+  // posted verifikat that debits 2440 (no new JE)
+  | 'link_supplier_invoice_voucher'
  // PR #603/#607: allocate 1 bank tx across N customer or supplier invoices
  | 'match_batch_allocate'
  // PR #606/#610: bulk-book N bank txs into 1 combined verifikat