diff --git a/app/(dashboard)/e/[sector]/[slug]/loading.tsx b/app/(dashboard)/e/[sector]/[slug]/loading.tsx
new file mode 100644
index 00000000..c80be459
--- /dev/null
+++ b/app/(dashboard)/e/[sector]/[slug]/loading.tsx
@@ -0,0 +1,149 @@
+import { headers } from 'next/headers'
+import { Skeleton } from '@/components/ui/skeleton'
+import { Card, CardHeader, CardContent } from '@/components/ui/card'
+import { PageHeader } from '@/components/ui/page-header'
+import { getExtensionDefinition } from '@/lib/extensions/sectors'
+
+// Mirror of FULLSCREEN_WORKSPACES in ExtensionWorkspaceLoader. loading.tsx
+// can't read route params, so we inspect the forwarded x-pathname header to
+// branch the skeleton shape — the parent dashboard loading.tsx renders a
+// metrics dashboard shape that has nothing to do with extension workspaces.
+const FULLSCREEN_WORKSPACES = new Set(['general/invoice-inbox'])
+
+export default async function ExtensionWorkspaceLoading() {
+  const h = await headers()
+  const pathname = h.get('x-pathname') ?? ''
+  const match = pathname.match(/^\/e\/([^/]+)\/([^/]+)/)
+  const sector = match?.[1] ?? ''
+  const slug = match?.[2] ?? ''
+  const key = `${sector}/${slug}`
+
+  if (FULLSCREEN_WORKSPACES.has(key)) {
+    return <FullScreenWorkspaceSkeleton />
+  }
+
+  const definition = sector && slug ? getExtensionDefinition(sector, slug) : undefined
+  return (
+    <div className="max-w-5xl mx-auto px-5 py-8 md:px-8 md:py-10 space-y-8">
+      {definition ? (
+        <PageHeader title={definition.name} />
+      ) : (
+        <Skeleton className="h-9 md:h-10 w-64" />
+      )}
+      <ShellWorkspaceBody workspaceKey={key} />
+    </div>
+  )
+}
+
+function ShellWorkspaceBody({ workspaceKey }: { workspaceKey: string }) {
+  if (workspaceKey === 'general/tic') {
+    return <TicSkeleton />
+  }
+  return (
+    <div className="space-y-4">
+      <Skeleton className="h-32 w-full rounded-lg" />
+      <Skeleton className="h-64 w-full rounded-lg" />
+    </div>
+  )
+}
+
+function TicSkeleton() {
+  return (
+    <div className="space-y-6">
+      <div className="grid gap-6 md:grid-cols-2">
+        <Card>
+          <CardHeader className="space-y-2">
+            <Skeleton className="h-5 w-48" />
+            <Skeleton className="h-3.5 w-40" />
+          </CardHeader>
+          <CardContent className="space-y-3">
+            <div className="flex items-start gap-2">
+              <Skeleton className="h-3.5 w-3.5 mt-0.5 shrink-0" />
+              <Skeleton className="h-3.5 flex-1 max-w-[260px]" />
+            </div>
+            <div className="flex items-center gap-2">
+              <Skeleton className="h-3.5 w-3.5 shrink-0" />
+              <Skeleton className="h-3.5 w-48" />
+            </div>
+            <div className="flex items-center gap-2">
+              <Skeleton className="h-3.5 w-3.5 shrink-0" />
+              <Skeleton className="h-3.5 w-36" />
+            </div>
+            <div className="pt-2 border-t space-y-1.5">
+              <Skeleton className="h-3 w-24" />
+              <Skeleton className="h-3 w-44" />
+            </div>
+            <div className="pt-2 border-t space-y-1.5">
+              <Skeleton className="h-3 w-20" />
+              <Skeleton className="h-3 w-full" />
+              <Skeleton className="h-3 w-3/4" />
+            </div>
+            <Skeleton className="h-3 w-32 mt-2" />
+          </CardContent>
+        </Card>
+        <Card>
+          <CardHeader className="space-y-2">
+            <Skeleton className="h-5 w-40" />
+            <Skeleton className="h-3.5 w-44" />
+          </CardHeader>
+          <CardContent>
+            <div className="grid grid-cols-2 gap-4">
+              {Array.from({ length: 6 }).map((_, i) => (
+                <div key={i} className="space-y-1.5">
+                  <Skeleton className="h-3 w-20" />
+                  <Skeleton className="h-4 w-24" />
+                </div>
+              ))}
+            </div>
+          </CardContent>
+        </Card>
+      </div>
+    </div>
+  )
+}
+
+function FullScreenWorkspaceSkeleton() {
+  return (
+    <div className="h-[calc(100vh-1px)] p-4 md:p-6">
+      <div className="h-full flex flex-col rounded-lg border bg-card overflow-hidden">
+        <header className="flex items-center justify-between gap-4 border-b px-4 py-2.5">
+          <div className="flex items-center gap-2 min-w-0">
+            <Skeleton className="h-4 w-4 shrink-0" />
+            <Skeleton className="h-4 w-32 shrink-0" />
+            <Skeleton className="hidden md:block h-3 w-56" />
+          </div>
+          <Skeleton className="h-8 w-28 shrink-0" />
+        </header>
+        <div className="flex-1 grid grid-cols-1 md:grid-cols-[240px_minmax(0,1fr)_320px] lg:grid-cols-[280px_minmax(0,1fr)_340px] min-h-0">
+          <aside className="border-r overflow-hidden bg-muted/20 pt-3">
+            <div className="px-3 pb-3 space-y-2 border-b">
+              <Skeleton className="h-8 w-full" />
+              <div className="flex flex-wrap gap-1">
+                <Skeleton className="h-5 w-10 rounded-full" />
+                <Skeleton className="h-5 w-24 rounded-full" />
+                <Skeleton className="h-5 w-20 rounded-full" />
+                <Skeleton className="h-5 w-8 rounded-full" />
+              </div>
+            </div>
+            <ul>
+              {Array.from({ length: 7 }).map((_, i) => (
+                <li key={i} className="border-b px-3 py-2 flex flex-col gap-1.5">
+                  <div className="flex items-center gap-2">
+                    <Skeleton className="h-3 w-3 shrink-0" />
+                    <Skeleton className="h-3.5 flex-1 max-w-[180px]" />
+                  </div>
+                  <div className="flex items-center justify-between gap-2">
+                    <Skeleton className="h-3 w-16" />
+                    <Skeleton className="h-3 w-12" />
+                  </div>
+                </li>
+              ))}
+            </ul>
+          </aside>
+          <main className="overflow-hidden bg-muted/10 hidden md:block" />
+          <aside className="border-l overflow-hidden hidden md:block" />
+        </div>
+      </div>
+    </div>
+  )
+}
diff --git a/app/(dashboard)/skattekonto/page.tsx b/app/(dashboard)/skattekonto/page.tsx
index 72c75a45..1fdf69d0 100644
--- a/app/(dashboard)/skattekonto/page.tsx
+++ b/app/(dashboard)/skattekonto/page.tsx
@@ -40,6 +40,7 @@ interface SaldoEnvelope {
 interface TransaktionerEnvelope {
   data: {
     booked: SkattekontoTransactionWithSuggestion[]
+    overdue: StoredSkattekontoTransaction[]
     upcoming: StoredSkattekontoTransaction[]
   }
 }
@@ -267,6 +268,9 @@ export default function SkattekontoPage() {
               <TabsTrigger value="booked">
                 Genomförda {tx?.booked ? `(${tx.booked.length})` : ''}
               </TabsTrigger>
+              <TabsTrigger value="overdue">
+                Förfallna {tx?.overdue ? `(${tx.overdue.length})` : ''}
+              </TabsTrigger>
               <TabsTrigger value="upcoming">
                 Kommande {tx?.upcoming ? `(${tx.upcoming.length})` : ''}
               </TabsTrigger>
@@ -280,6 +284,16 @@ export default function SkattekontoPage() {
                 emptyText="Inga genomförda transaktioner än."
               />
             </TabsContent>
+            <TabsContent value="overdue" className="mt-4">
+              <TransactionTable
+                rows={tx?.overdue ?? []}
+                onBokfor={bokfor}
+                onMatch={openMatch}
+                bookingId={bookingId}
+                emptyText="Inga förfallna transaktioner."
+                showForfallodatum
+              />
+            </TabsContent>
             <TabsContent value="upcoming" className="mt-4">
               <TransactionTable
                 rows={tx?.upcoming ?? []}
@@ -420,7 +434,7 @@ function BalanceHero({
           </div>
           <div>
             <p className="text-xs uppercase tracking-wide text-muted-foreground">
-              Senast uppdaterad
+              Saldo per
             </p>
             <p className="font-medium tabular-nums">
               {new Date(data.senastUppdaterad).toLocaleString('sv-SE')}
@@ -428,6 +442,17 @@ function BalanceHero({
           </div>
         </div>
 
+        {saldo.lastSyncedAt && (
+          <p className="text-xs text-muted-foreground">
+            Senast synkad{' '}
+            <span className="tabular-nums">
+              {new Date(saldo.lastSyncedAt).toLocaleString('sv-SE')}
+            </span>
+            . Skatteverket uppdaterar saldot periodvis — datumet ovan ändras
+            inte varje gång du synkroniserar.
+          </p>
+        )}
+
         {data.informationstext.length > 0 && (
           <div className="rounded-md border bg-muted/30 p-3">
             <p className="mb-1 text-xs font-medium uppercase tracking-wide">
diff --git a/app/(dashboard)/supplier-invoices/new/page.tsx b/app/(dashboard)/supplier-invoices/new/page.tsx
index 62432c6b..cd48a6b8 100644
--- a/app/(dashboard)/supplier-invoices/new/page.tsx
+++ b/app/(dashboard)/supplier-invoices/new/page.tsx
@@ -168,6 +168,7 @@ export default function NewSupplierInvoicePage() {
   const watchedSupplierId = watch('supplier_id')
   const watchedCurrency = watch('currency')
   const watchedPaidPrivately = watch('paid_with_private_funds')
+  const watchedReverseCharge = watch('reverse_charge')
 
   const isEF = entityType === 'enskild_firma'
 
@@ -401,7 +402,11 @@ export default function NewSupplierInvoicePage() {
   })
   const subtotal = itemTotals.reduce((sum, t) => sum + t.lineTotal, 0)
   const totalVat = itemTotals.reduce((sum, t) => sum + t.vatAmount, 0)
-  const total = Math.round((subtotal + totalVat) * 100) / 100
+  // Reverse charge: supplier never invoices VAT, so it doesn't roll into the
+  // payable total. The VAT is still accounted for via 2614 / 2645 in
+  // bookkeeping — the line stays in the breakdown for transparency.
+  const payableVat = watchedReverseCharge ? 0 : totalVat
+  const total = Math.round((subtotal + payableVat) * 100) / 100
 
   // Show the AI-suggested supplier card when we have an inbox item, the AI
   // surfaced a supplier name, and we couldn't match it to an existing record.
@@ -1251,7 +1256,9 @@ export default function NewSupplierInvoicePage() {
                 <span className="font-mono sm:w-32 text-right">{formatCurrency(subtotal, watchedCurrency)}</span>
               </div>
               <div className="flex justify-between sm:justify-end sm:gap-8">
-                <span className="text-muted-foreground">Moms</span>
+                <span className="text-muted-foreground">
+                  {watchedReverseCharge ? 'Moms (omvänd, redovisas av köparen)' : 'Moms'}
+                </span>
                 <span className="font-mono sm:w-32 text-right">{formatCurrency(totalVat, watchedCurrency)}</span>
               </div>
               <div className="flex justify-between sm:justify-end sm:gap-8 font-bold text-lg">
diff --git a/app/api/supplier-invoices/route.ts b/app/api/supplier-invoices/route.ts
index f7938e30..ca11d33f 100644
--- a/app/api/supplier-invoices/route.ts
+++ b/app/api/supplier-invoices/route.ts
@@ -132,7 +132,11 @@ export const POST = withRouteContext(
 
     const subtotal = items.reduce((sum, i) => sum + i.line_total, 0)
     const vatAmount = items.reduce((sum, i) => sum + i.vat_amount, 0)
-    const total = Math.round((subtotal + vatAmount) * 100) / 100
+    // Reverse charge: supplier never invoices VAT, so the payable total equals
+    // the net. VAT is still tracked separately (vat_amount) for declarations
+    // and books fiktiv 2614/2645 in the engine, but neither side moves cash.
+    const payableVat = body.reverse_charge ? 0 : vatAmount
+    const total = Math.round((subtotal + payableVat) * 100) / 100
 
     // Representation (BAS 6070–6079): ingående moms is only deductible up to
     // 300 SEK base/person per ML 8 kap. 1 §, and the income-tax deduction was
diff --git a/app/api/transactions/[id]/refresh-exchange-rate/route.ts b/app/api/transactions/[id]/refresh-exchange-rate/route.ts
new file mode 100644
index 00000000..b685752a
--- /dev/null
+++ b/app/api/transactions/[id]/refresh-exchange-rate/route.ts
@@ -0,0 +1,64 @@
+import { NextResponse } from 'next/server'
+import { withRouteContext } from '@/lib/api/with-route-context'
+import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
+import { fetchExchangeRate } from '@/lib/currency/riksbanken'
+import type { Currency, Transaction } from '@/types'
+
+export const POST = withRouteContext(
+  'transaction.refreshExchangeRate',
+  async (_request, ctx, { params }: { params: Promise<{ id: string }> }) => {
+    const { id } = await params
+    const { supabase, companyId, log, requestId } = ctx
+
+    const { data: transaction, error: fetchError } = await supabase
+      .from('transactions')
+      .select('*')
+      .eq('id', id)
+      .eq('company_id', companyId)
+      .single<Transaction>()
+
+    if (fetchError || !transaction) {
+      return errorResponseFromCode('TX_CATEGORIZE_TX_NOT_FOUND', log, { requestId })
+    }
+
+    // No-op for SEK transactions, or when the rate is already cached.
+    if (
+      transaction.currency === 'SEK' ||
+      (transaction.amount_sek != null && transaction.exchange_rate != null)
+    ) {
+      return NextResponse.json({ data: transaction })
+    }
+
+    const rate = await fetchExchangeRate(transaction.currency as Currency, new Date(transaction.date))
+    if (!rate) {
+      return errorResponseFromCode('TX_EXCHANGE_RATE_UNAVAILABLE', log, {
+        requestId,
+        details: { currency: transaction.currency, date: transaction.date },
+      })
+    }
+
+    const amountSek = Math.round(transaction.amount * rate.rate * 100) / 100
+
+    const { data: updated, error: updateError } = await supabase
+      .from('transactions')
+      .update({
+        amount_sek: amountSek,
+        exchange_rate: rate.rate,
+        exchange_rate_date: rate.date,
+      })
+      .eq('id', id)
+      .eq('company_id', companyId)
+      .is('journal_entry_id', null)
+      .select('*')
+      .single<Transaction>()
+
+    if (updateError || !updated) {
+      return errorResponse(updateError ?? new Error('Failed to persist exchange rate'), log, {
+        requestId,
+      })
+    }
+
+    return NextResponse.json({ data: updated })
+  },
+  { requireWrite: true },
+)
diff --git a/components/bookkeeping/AccountCombobox.tsx b/components/bookkeeping/AccountCombobox.tsx
index 296d54d5..4eab866e 100644
--- a/components/bookkeeping/AccountCombobox.tsx
+++ b/components/bookkeeping/AccountCombobox.tsx
@@ -178,7 +178,7 @@ export default function AccountCombobox({ value, accounts, onChange }: AccountCo
         onFocus={handleFocus}
         onBlur={handleBlur}
         onKeyDown={handleKeyDown}
-        placeholder="1930"
+        placeholder="Sök konto…"
         className="font-mono h-8"
         autoComplete="off"
       />
diff --git a/components/extensions/general/BookDirectlyDialog.tsx b/components/extensions/general/BookDirectlyDialog.tsx
index 326e4414..4d8f6945 100644
--- a/components/extensions/general/BookDirectlyDialog.tsx
+++ b/components/extensions/general/BookDirectlyDialog.tsx
@@ -13,12 +13,17 @@ import { Input } from '@/components/ui/input'
 import { Label } from '@/components/ui/label'
 import { Textarea } from '@/components/ui/textarea'
 import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
-import { Switch } from '@/components/ui/switch'
 import { Badge } from '@/components/ui/badge'
 import { useToast } from '@/components/ui/use-toast'
 import { Loader2, Plus, Trash2, AlertTriangle, Search, Check } from 'lucide-react'
 import { cn, formatCurrency } from '@/lib/utils'
 import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
+import { ActivateAccountsDialog } from '@/components/bookkeeping/ActivateAccountsDialog'
+import {
+  useSubmitWithAccountActivation,
+  throwOnStructuredError,
+} from '@/lib/hooks/use-submit-with-account-activation'
+import { getErrorMessage } from '@/lib/errors/get-error-message'
 import type { BASAccount, FiscalPeriod, InvoiceExtractionResult } from '@/types'
 
 interface InboxItem {
@@ -139,8 +144,7 @@ export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess
   const [notes, setNotes] = useState<string>('')
   const [lines, setLines] = useState<FormLine[]>(() => buildPrefillLines(item))
 
-  // Transaction link state
-  const [linkToTransaction, setLinkToTransaction] = useState<boolean>(!!item.matched_transaction_id)
+  // Transaction picker — optional selection.
   const [selectedTransactionId, setSelectedTransactionId] = useState<string | null>(
     item.matched_transaction_id
   )
@@ -155,7 +159,6 @@ export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess
     if (!open) return
     setEntryDate(item.extracted_data?.invoice?.invoiceDate || new Date().toISOString().slice(0, 10))
     setLines(buildPrefillLines(item))
-    setLinkToTransaction(!!item.matched_transaction_id)
     setSelectedTransactionId(item.matched_transaction_id)
     const supplier = item.extracted_data?.supplier?.name?.trim() || ''
     const invoiceNum = item.extracted_data?.invoice?.invoiceNumber?.trim() || ''
@@ -168,10 +171,10 @@ export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess
   // the prefilled amounts so foreign-currency invoices follow the SEK
   // figure on the actual bank movement.
   const selectedTransactionAmount = useMemo(() => {
-    if (!linkToTransaction || !selectedTransactionId) return null
+    if (!selectedTransactionId) return null
     const tx = transactions.find((t) => t.id === selectedTransactionId)
     return tx?.amount ?? null
-  }, [linkToTransaction, selectedTransactionId, transactions])
+  }, [selectedTransactionId, transactions])
 
   useEffect(() => {
     if (!open) return
@@ -227,9 +230,10 @@ export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess
     }
   }, [entryDate, periods, periodId])
 
-  // Fetch unmatched transactions when the link toggle turns on
+  // Fetch unmatched transactions whenever the dialog opens — the picker
+  // is always visible now (selection is optional).
   useEffect(() => {
-    if (!open || !linkToTransaction) return
+    if (!open) return
     let cancelled = false
     setIsLoadingTransactions(true)
     const targetAmount = item.extracted_data?.totals?.total ?? null
@@ -254,7 +258,7 @@ export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess
       }
     })()
     return () => { cancelled = true }
-  }, [open, linkToTransaction, item.extracted_data?.totals?.total])
+  }, [open, item.extracted_data?.totals?.total])
 
   const filteredTransactions = useMemo(() => {
     const term = txSearch.trim().toLowerCase()
@@ -294,45 +298,45 @@ export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess
     if (description.trim().length === 0) return 'Fyll i beskrivning'
     if (lines.some((l) => l.account_number.trim().length === 0)) return 'Alla rader behöver ett konto'
     if (!totals.balanced) return 'Debet och kredit måste vara lika'
-    if (linkToTransaction && !selectedTransactionId) return 'Välj en banktransaktion att koppla till'
     return null
-  }, [isSubmitting, entryDate, periodId, description, lines, totals.balanced, linkToTransaction, selectedTransactionId])
+  }, [isSubmitting, entryDate, periodId, description, lines, totals.balanced])
 
   const canSubmit = !isSubmitting && disabledReason === null
 
+  const postBooking = useCallback(async () => {
+    const payload = {
+      fiscal_period_id: periodId,
+      entry_date: entryDate,
+      description: description.trim(),
+      notes: notes.trim() || undefined,
+      lines: lines.map((l) => ({
+        account_number: l.account_number.trim(),
+        debit_amount: parseFloat(l.debit_amount) || 0,
+        credit_amount: parseFloat(l.credit_amount) || 0,
+      })),
+      transaction_id: selectedTransactionId ?? undefined,
+    }
+    const res = await fetch(
+      `/api/extensions/ext/invoice-inbox/items/${item.id}/book-direct`,
+      {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify(payload),
+      }
+    )
+    return (await throwOnStructuredError(res)) as {
+      data?: { journal_entry?: { voucher_series: string; voucher_number: number } }
+    }
+  }, [periodId, entryDate, description, notes, lines, selectedTransactionId, item.id])
+
+  const { runSubmit, dialog: activationDialog, confirm: confirmActivation, cancel: cancelActivation } =
+    useSubmitWithAccountActivation(postBooking)
+
   const handleSubmit = useCallback(async () => {
     if (!canSubmit) return
     setIsSubmitting(true)
     try {
-      const payload = {
-        fiscal_period_id: periodId,
-        entry_date: entryDate,
-        description: description.trim(),
-        notes: notes.trim() || undefined,
-        lines: lines.map((l) => ({
-          account_number: l.account_number.trim(),
-          debit_amount: parseFloat(l.debit_amount) || 0,
-          credit_amount: parseFloat(l.credit_amount) || 0,
-        })),
-        transaction_id: linkToTransaction ? selectedTransactionId ?? undefined : undefined,
-      }
-      const res = await fetch(
-        `/api/extensions/ext/invoice-inbox/items/${item.id}/book-direct`,
-        {
-          method: 'POST',
-          headers: { 'Content-Type': 'application/json' },
-          body: JSON.stringify(payload),
-        }
-      )
-      const json = await res.json().catch(() => ({}))
-      if (!res.ok) {
-        toast({
-          title: 'Kunde inte bokföra',
-          description: json.error || 'Försök igen.',
-          variant: 'destructive',
-        })
-        return
-      }
+      const json = await runSubmit()
       const voucher = json?.data?.journal_entry
       toast({
         title: 'Bokfört',
@@ -342,13 +346,24 @@ export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess
       })
       await onSuccess()
       onOpenChange(false)
+    } catch (err) {
+      if (err instanceof Error && err.message === 'cancelled') {
+        // User dismissed the activation dialog — no toast needed
+      } else {
+        const anyErr = err as { body?: unknown; status?: number }
+        toast({
+          title: 'Kunde inte bokföra',
+          description: getErrorMessage(anyErr.body ?? err, {
+            context: 'journal_entry',
+            statusCode: anyErr.status,
+          }),
+          variant: 'destructive',
+        })
+      }
     } finally {
       setIsSubmitting(false)
     }
-  }, [
-    canSubmit, periodId, entryDate, description, notes, lines,
-    linkToTransaction, selectedTransactionId, item.id, toast, onSuccess, onOpenChange,
-  ])
+  }, [canSubmit, runSubmit, toast, onSuccess, onOpenChange])
 
   const targetAmount = item.extracted_data?.totals?.total ?? null
   const targetCurrency = item.extracted_data?.invoice?.currency ?? 'SEK'
@@ -417,89 +432,90 @@ export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess
             />
           </div>
 
-          {/* Transaction link toggle + picker */}
+          {/* Transaction picker — always shown, selection is optional. */}
           <div className="rounded-lg border p-4 space-y-3">
-            <div className="flex items-center justify-between gap-3">
-              <div className="space-y-0.5">
-                <Label htmlFor="bd-link-tx" className="text-sm">
-                  Koppla till banktransaktion
-                </Label>
-                <p className="text-xs text-muted-foreground">
-                  Slå på om dokumentet motsvarar en redan-bokad bankhändelse. Annars
-                  bokförs det som en fristående verifikation.
-                </p>
-              </div>
-              <Switch
-                id="bd-link-tx"
-                checked={linkToTransaction}
-                onCheckedChange={setLinkToTransaction}
-                disabled={isSubmitting}
-              />
+            <div className="space-y-0.5">
+              <Label className="text-sm">Koppla till banktransaktion (valfritt)</Label>
+              <p className="text-xs text-muted-foreground">
+                Välj en transaktion om dokumentet motsvarar en redan-bokad
+                bankhändelse — den bokas då samtidigt. Lämna tom för en
+                fristående verifikation.
+              </p>
             </div>
-            {linkToTransaction && (
-              <div className="space-y-2 pt-2 border-t">
-                <div className="relative">
-                  <Search className="pointer-events-none absolute left-3 top-1/2 -translate-y-1/2 h-4 w-4 text-muted-foreground" />
-                  <Input
-                    placeholder="Sök på beskrivning…"
-                    value={txSearch}
-                    onChange={(e) => setTxSearch(e.target.value)}
-                    className="pl-10"
-                    disabled={isSubmitting}
-                  />
-                </div>
-                <div className="max-h-56 overflow-y-auto rounded-md border">
-                  {isLoadingTransactions ? (
-                    <div className="flex items-center justify-center py-8 text-sm text-muted-foreground">
-                      <Loader2 className="h-4 w-4 mr-2 animate-spin" /> Laddar…
-                    </div>
-                  ) : filteredTransactions.length === 0 ? (
-                    <p className="py-6 text-center text-sm text-muted-foreground">
-                      Inga okategoriserade transaktioner.
-                    </p>
-                  ) : (
-                    <ul className="divide-y">
-                      {filteredTransactions.slice(0, 30).map((tx) => {
-                        const isSelected = selectedTransactionId === tx.id
-                        return (
-                          <li key={tx.id}>
-                            <button
-                              type="button"
-                              className={cn(
-                                'w-full flex items-center justify-between gap-3 px-3 py-2.5 text-left text-sm transition-colors',
-                                isSelected
-                                  ? 'bg-primary/10 border-l-2 border-primary'
-                                  : 'border-l-2 border-transparent hover:bg-accent/40'
-                              )}
-                              onClick={() => setSelectedTransactionId(tx.id)}
-                              disabled={isSubmitting}
-                            >
-                              <span className="shrink-0 w-4 flex items-center justify-center">
-                                {isSelected ? (
-                                  <Check className="h-3.5 w-3.5 text-primary" />
-                                ) : null}
-                              </span>
-                              <div className="min-w-0 flex-1">
-                                <p className="truncate">{tx.description}</p>
-                                <p className="text-xs text-muted-foreground tabular-nums">{tx.date}</p>
-                              </div>
-                              <span
-                                className={cn(
-                                  'tabular-nums text-sm shrink-0',
-                                  tx.amount < 0 ? 'text-destructive' : 'text-foreground'
-                                )}
-                              >
-                                {formatCurrency(tx.amount, tx.currency || 'SEK')}
-                              </span>
-                            </button>
-                          </li>
-                        )
-                      })}
-                    </ul>
-                  )}
-                </div>
+            <div className="space-y-2">
+              <div className="relative">
+                <Search className="pointer-events-none absolute left-3 top-1/2 -translate-y-1/2 h-4 w-4 text-muted-foreground" />
+                <Input
+                  placeholder="Sök på beskrivning…"
+                  value={txSearch}
+                  onChange={(e) => setTxSearch(e.target.value)}
+                  className="pl-10"
+                  disabled={isSubmitting}
+                />
               </div>
-            )}
+              <div className="max-h-56 overflow-y-auto rounded-md border">
+                {isLoadingTransactions ? (
+                  <div className="flex items-center justify-center py-8 text-sm text-muted-foreground">
+                    <Loader2 className="h-4 w-4 mr-2 animate-spin" /> Laddar…
+                  </div>
+                ) : filteredTransactions.length === 0 ? (
+                  <p className="py-6 text-center text-sm text-muted-foreground">
+                    Inga okategoriserade transaktioner.
+                  </p>
+                ) : (
+                  <ul className="divide-y">
+                    {filteredTransactions.slice(0, 30).map((tx) => {
+                      const isSelected = selectedTransactionId === tx.id
+                      return (
+                        <li key={tx.id}>
+                          <button
+                            type="button"
+                            className={cn(
+                              'w-full flex items-center justify-between gap-3 px-3 py-2.5 text-left text-sm transition-colors',
+                              isSelected
+                                ? 'bg-primary/10 border-l-2 border-primary'
+                                : 'border-l-2 border-transparent hover:bg-accent/40'
+                            )}
+                            onClick={() =>
+                              setSelectedTransactionId(isSelected ? null : tx.id)
+                            }
+                            disabled={isSubmitting}
+                          >
+                            <span className="shrink-0 w-4 flex items-center justify-center">
+                              {isSelected ? (
+                                <Check className="h-3.5 w-3.5 text-primary" />
+                              ) : null}
+                            </span>
+                            <div className="min-w-0 flex-1">
+                              <p className="truncate">{tx.description}</p>
+                              <p className="text-xs text-muted-foreground tabular-nums">{tx.date}</p>
+                            </div>
+                            <span
+                              className={cn(
+                                'tabular-nums text-sm shrink-0',
+                                tx.amount < 0 ? 'text-destructive' : 'text-foreground'
+                              )}
+                            >
+                              {formatCurrency(tx.amount, tx.currency || 'SEK')}
+                            </span>
+                          </button>
+                        </li>
+                      )
+                    })}
+                  </ul>
+                )}
+              </div>
+              {selectedTransactionId && (
+                <button
+                  type="button"
+                  className="text-xs text-muted-foreground hover:text-foreground underline"
+                  onClick={() => setSelectedTransactionId(null)}
+                  disabled={isSubmitting}
+                >
+                  Rensa val
+                </button>
+              )}
+            </div>
           </div>
 
           {/* Journal entry lines */}
@@ -685,6 +701,12 @@ export default function BookDirectlyDialog({ open, onOpenChange, item, onSuccess
           </div>
         </div>
       </DialogContent>
+      <ActivateAccountsDialog
+        open={activationDialog.open}
+        accountNumbers={activationDialog.accountNumbers}
+        onConfirm={confirmActivation}
+        onCancel={cancelActivation}
+      />
     </Dialog>
   )
 }
diff --git a/components/extensions/general/InvoiceInboxWorkspace.tsx b/components/extensions/general/InvoiceInboxWorkspace.tsx
index 0c67c878..63d18279 100644
--- a/components/extensions/general/InvoiceInboxWorkspace.tsx
+++ b/components/extensions/general/InvoiceInboxWorkspace.tsx
@@ -7,7 +7,6 @@ import { Checkbox } from '@/components/ui/checkbox'
 import { Input } from '@/components/ui/input'
 import { Skeleton } from '@/components/ui/skeleton'
 import { useToast } from '@/components/ui/use-toast'
-import { ToastAction } from '@/components/ui/toast'
 import {
   Inbox,
   Upload,
@@ -27,17 +26,9 @@ import {
   X,
 } from 'lucide-react'
 import Link from 'next/link'
-import { useRouter } from 'next/navigation'
 import { cn, formatCurrency } from '@/lib/utils'
 import type { WorkspaceComponentProps } from '@/lib/extensions/workspace-registry'
 import type { InvoiceExtractionResult } from '@/types'
-import {
-  Dialog,
-  DialogContent,
-  DialogHeader,
-  DialogTitle,
-  DialogDescription,
-} from '@/components/ui/dialog'
 import BookDirectlyDialog from '@/components/extensions/general/BookDirectlyDialog'
 
 type AccountingMethod = 'accrual' | 'cash'
@@ -98,15 +89,51 @@ function pickSupplierName(item: InboxItem): string | null {
 }
 
 // ── Skeleton ─────────────────────────────────────────────────
+// Mirrors the live layout (top bar + 3-pane card) so the transition from
+// the route-level loading.tsx to data-loaded content has no visible reflow.
+// Keep in sync with app/(dashboard)/e/[sector]/[slug]/loading.tsx.
 
 function WorkspaceSkeleton() {
   return (
-    <div className="space-y-4">
-      <Skeleton className="h-10 w-full" />
-      <div className="grid grid-cols-[280px_minmax(0,1fr)_320px] gap-4 h-[calc(100vh-12rem)]">
-        <Skeleton className="h-full" />
-        <Skeleton className="h-full" />
-        <Skeleton className="h-full" />
+    <div className="h-[calc(100vh-1px)] p-4 md:p-6">
+      <div className="h-full flex flex-col rounded-lg border bg-card overflow-hidden">
+        <header className="flex items-center justify-between gap-4 border-b px-4 py-2.5">
+          <div className="flex items-center gap-2 min-w-0">
+            <Skeleton className="h-4 w-4 shrink-0" />
+            <Skeleton className="h-4 w-32 shrink-0" />
+            <Skeleton className="hidden md:block h-3 w-56" />
+          </div>
+          <Skeleton className="h-8 w-28 shrink-0" />
+        </header>
+        <div className="flex-1 grid grid-cols-1 md:grid-cols-[240px_minmax(0,1fr)_320px] lg:grid-cols-[280px_minmax(0,1fr)_340px] min-h-0">
+          <aside className="border-r overflow-hidden bg-muted/20 pt-3">
+            <div className="px-3 pb-3 space-y-2 border-b">
+              <Skeleton className="h-8 w-full" />
+              <div className="flex flex-wrap gap-1">
+                <Skeleton className="h-5 w-10 rounded-full" />
+                <Skeleton className="h-5 w-24 rounded-full" />
+                <Skeleton className="h-5 w-20 rounded-full" />
+                <Skeleton className="h-5 w-8 rounded-full" />
+              </div>
+            </div>
+            <ul>
+              {Array.from({ length: 7 }).map((_, i) => (
+                <li key={i} className="border-b px-3 py-2 flex flex-col gap-1.5">
+                  <div className="flex items-center gap-2">
+                    <Skeleton className="h-3 w-3 shrink-0" />
+                    <Skeleton className="h-3.5 flex-1 max-w-[180px]" />
+                  </div>
+                  <div className="flex items-center justify-between gap-2">
+                    <Skeleton className="h-3 w-16" />
+                    <Skeleton className="h-3 w-12" />
+                  </div>
+                </li>
+              ))}
+            </ul>
+          </aside>
+          <main className="overflow-hidden bg-muted/10 hidden md:block" />
+          <aside className="border-l overflow-hidden hidden md:block" />
+        </div>
       </div>
     </div>
   )
@@ -116,16 +143,11 @@ function WorkspaceSkeleton() {
 
 export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
   const { toast } = useToast()
-  const router = useRouter()
   const fileInputRef = useRef<HTMLInputElement | null>(null)
 
   const [items, setItems] = useState<InboxItem[]>([])
   const [isLoading, setIsLoading] = useState(true)
   const [selectedId, setSelectedId] = useState<string | null>(null)
-  // Phone-only master-detail toggle. On screens <md the three panes don't
-  // fit side-by-side and stacking them produces a long vertical scroll, so
-  // we show the list xor the detail view, with a back button to return.
-  const [mobileView, setMobileView] = useState<'list' | 'detail'>('list')
   // List filter + search (client-side over the already-fetched items list).
   const [filter, setFilter] = useState<'all' | 'needs_action' | 'done' | 'error'>('all')
   const [searchTerm, setSearchTerm] = useState('')
@@ -150,7 +172,6 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
   const [isDeleting, setIsDeleting] = useState(false)
   const [isRotating, setIsRotating] = useState(false)
   const [isDragging, setIsDragging] = useState(false)
-  const [attachOpen, setAttachOpen] = useState(false)
   const [bookDirectOpen, setBookDirectOpen] = useState(false)
   // Cash method users see "Bokför direkt" as the primary CTA; accrual users
   // see "Skapa leverantörsfaktura". Defaults to 'accrual' until we've read
@@ -272,7 +293,10 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
     setSelected(null)
     setDocUrl(null)
     setDocMime(null)
-    setMobileView('detail')
+    // Intentionally no auto-scroll: in the vertical-stack layout (below xl)
+    // scrolling the preview into view pushes the list off-screen, and the
+    // user has no obvious way back to pick another item. The row-highlight
+    // + the preview content update are enough feedback that the tap took.
 
     try {
       const res = await fetch(`/api/extensions/ext/invoice-inbox/items/${id}`)
@@ -523,7 +547,7 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
 
   return (
     <div
-      className="h-[calc(100vh-1px)] p-4 md:p-6"
+      className="min-h-[calc(100vh-1px)] xl:h-[calc(100vh-1px)] p-4 md:p-6"
       onDragOver={(e) => { e.preventDefault(); if (!isDragging) setIsDragging(true) }}
       onDragLeave={(e) => {
         // only clear when leaving the workspace itself, not children
@@ -531,7 +555,7 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
       }}
       onDrop={handleDrop}
     >
-    <div className="h-full flex flex-col rounded-lg border bg-card overflow-hidden shadow-sm">
+    <div className="xl:h-full flex flex-col rounded-lg border bg-card xl:overflow-hidden shadow-sm">
       {/* Top bar */}
       <header className="flex items-center justify-between gap-4 border-b px-4 py-2.5 flex-wrap">
         <div className="flex items-center gap-2 min-w-0">
@@ -611,16 +635,14 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
         </div>
       </header>
 
-      {/* Three-pane body. On phone (<md) we toggle between list and detail
-          via `mobileView`; at md+ all three panes show side-by-side. */}
-      <div className="flex-1 grid grid-cols-1 md:grid-cols-[240px_minmax(0,1fr)_320px] lg:grid-cols-[280px_minmax(0,1fr)_340px] min-h-0">
-        {/* List */}
-        <aside
-          className={cn(
-            'border-r overflow-y-auto bg-muted/20 pt-3 md:block',
-            mobileView === 'detail' && 'hidden'
-          )}
-        >
+      {/* Three-section body. Below xl (iPad portrait/landscape + phone) the
+          sections stack vertically as a single scrollable feed. With the app
+          sidebar eating ~256px, even iPad landscape (1024–1180px viewport)
+          has only ~570px of workspace — too tight for 3 panes. At xl+ they
+          sit side-by-side as three panes. */}
+      <div className="xl:flex-1 grid grid-cols-1 xl:grid-cols-[280px_minmax(0,1fr)_340px] xl:min-h-0 xl:overflow-hidden">
+        {/* List — flows naturally below xl; bounded with internal scroll at xl+ */}
+        <aside className="border-b xl:border-b-0 xl:border-r bg-muted/20 pt-3 xl:overflow-y-auto xl:block">
           {items.length > 0 && (
             <div className="px-3 pb-3 space-y-2 border-b">
               <div className="relative">
@@ -697,7 +719,7 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
             // compact card on mobile only, quiet empty state on desktop.
             showOnboarding ? (
               <>
-                <div className="md:hidden">
+                <div className="xl:hidden">
                   <OnboardingCard
                     hasInboxAddress={hasInboxAddress}
                     hasAnyItem={hasAnyItem}
@@ -709,7 +731,7 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
                     compact
                   />
                 </div>
-                <div className="hidden md:block p-6 text-center text-sm text-muted-foreground">
+                <div className="hidden xl:block p-6 text-center text-sm text-muted-foreground">
                   <Inbox className="h-6 w-6 mx-auto mb-2 opacity-50" />
                   Inkorgen är tom.
                 </div>
@@ -743,22 +765,8 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
 
         {/* Document preview (hero) */}
         <main
-          className={cn(
-            'overflow-hidden bg-muted/10 relative md:block',
-            mobileView === 'list' && 'hidden'
-          )}
+          className="xl:overflow-hidden bg-muted/10 relative xl:block min-h-[55vh] xl:min-h-0"
         >
-          {/* Phone-only back-to-list button */}
-          {selected && (
-            <button
-              type="button"
-              onClick={() => setMobileView('list')}
-              className="md:hidden absolute top-2 left-2 z-10 flex items-center gap-1 rounded-md bg-background/90 backdrop-blur px-2 py-1 text-xs text-foreground border shadow-sm"
-            >
-              <ArrowRight className="h-3 w-3 rotate-180" />
-              Inkorg
-            </button>
-          )}
           {selected ? (
             <DocumentPreview docUrl={docUrl} docMime={docMime} isProcessing={!!selected.isPlaceholder} />
           ) : showOnboarding ? (
@@ -787,20 +795,17 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
           )}
         </main>
 
-        {/* Fields rail. On phone, sits below the preview (same screen as detail);
-            on md+ it's the third pane. */}
+        {/* Fields rail. Below xl it stacks below the preview as part of the
+            single vertical feed (top border for separation). At xl+ it's the
+            third pane with a left border. */}
         <aside
-          className={cn(
-            'border-l overflow-y-auto pt-4 md:block',
-            mobileView === 'list' && 'hidden'
-          )}
+          className="border-t xl:border-t-0 xl:border-l xl:overflow-y-auto pt-4 xl:block pb-4"
         >
           {selected ? (
             <FieldsRail
               item={selected}
               accountingMethod={accountingMethod}
               onDelete={() => handleDelete(selected.id)}
-              onAttach={() => setAttachOpen(true)}
               onBookDirect={() => setBookDirectOpen(true)}
               isDeleting={isDeleting}
               onRetryRequested={async () => {
@@ -832,29 +837,6 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
       </div>
     </div>
 
-    {selected && (
-      <AttachToTransactionDialog
-        open={attachOpen}
-        onOpenChange={setAttachOpen}
-        item={selected}
-        onAttached={async (transactionId) => {
-          setAttachOpen(false)
-          await fetchItems()
-          toast({
-            title: 'Bilaga kopplad till transaktion',
-            description: 'Bokför direkt, eller fortsätt med inkorgen och bokför senare.',
-            action: (
-              <ToastAction
-                altText="Bokför nu"
-                onClick={() => router.push(`/transactions?highlight=${transactionId}`)}
-              >
-                Bokför nu
-              </ToastAction>
-            ),
-          })
-        }}
-      />
-    )}
     {selected && (
       <BookDirectlyDialog
         open={bookDirectOpen}
@@ -869,342 +851,6 @@ export default function InvoiceInboxWorkspace(_props: WorkspaceComponentProps) {
   )
 }
 
-// ── Attach-to-transaction dialog ─────────────────────────────
-
-interface PickerTransaction {
-  id: string
-  date: string
-  description: string
-  amount: number
-  currency: string
-}
-
-function AttachToTransactionDialog({
-  open,
-  onOpenChange,
-  item,
-  onAttached,
-}: {
-  open: boolean
-  onOpenChange: (v: boolean) => void
-  item: InboxItem
-  onAttached: (transactionId: string) => void | Promise<void>
-}) {
-  const { toast } = useToast()
-  const [transactions, setTransactions] = useState<PickerTransaction[]>([])
-  const [isLoading, setIsLoading] = useState(false)
-  const [attachingId, setAttachingId] = useState<string | null>(null)
-  const [isCreating, setIsCreating] = useState(false)
-  const [searchTerm, setSearchTerm] = useState('')
-
-  const targetAmount = pickAmount(item)
-  const targetCurrency = pickCurrency(item)
-
-  // Prefill for "create transaction from this document" — defaults to a
-  // negative amount because the typical inbox item is an expense receipt
-  // (money out). The user can flip the sign in the form if it's an income
-  // document.
-  const defaultDate =
-    item.extracted_data?.invoice?.invoiceDate ||
-    new Date().toISOString().slice(0, 10)
-  const defaultAmount = targetAmount != null ? -Math.abs(targetAmount) : 0
-  const defaultDescription = [
-    pickSupplierName(item),
-    item.extracted_data?.invoice?.invoiceNumber,
-  ]
-    .filter(Boolean)
-    .join(' · ') || 'Manuell transaktion'
-
-  const [formDate, setFormDate] = useState(defaultDate)
-  const [formAmount, setFormAmount] = useState<string>(
-    defaultAmount !== 0 ? String(defaultAmount) : ''
-  )
-  const [formDescription, setFormDescription] = useState(defaultDescription)
-
-  useEffect(() => {
-    setFormDate(defaultDate)
-    setFormAmount(defaultAmount !== 0 ? String(defaultAmount) : '')
-    setFormDescription(defaultDescription)
-    setSearchTerm('')
-    // Reset whenever a different inbox item opens the dialog.
-    // eslint-disable-next-line react-hooks/exhaustive-deps
-  }, [item.id])
-
-  const filteredTransactions = useMemo(() => {
-    const term = searchTerm.trim().toLowerCase()
-    if (term === '') return transactions
-    return transactions.filter((t) => (t.description || '').toLowerCase().includes(term))
-  }, [transactions, searchTerm])
-
-  useEffect(() => {
-    if (!open) return
-    let cancelled = false
-    setIsLoading(true)
-    ;(async () => {
-      try {
-        const res = await fetch('/api/transactions?unmatched=true')
-        const json = await res.json()
-        if (cancelled) return
-        const rows: PickerTransaction[] = (Array.isArray(json.data) ? json.data : [])
-          .map((t: PickerTransaction) => ({
-            id: t.id,
-            date: t.date,
-            description: t.description,
-            amount: t.amount,
-            currency: t.currency || 'SEK',
-          }))
-        setTransactions(rankByAmount(rows, targetAmount, targetCurrency))
-      } catch (err) {
-        console.error('[invoice-inbox/attach] fetch failed:', err)
-        toast({ title: 'Kunde inte ladda transaktioner', variant: 'destructive' })
-      } finally {
-        if (!cancelled) setIsLoading(false)
-      }
-    })()
-    return () => { cancelled = true }
-  }, [open, targetAmount, targetCurrency, toast])
-
-  const handleAttach = async (tx: PickerTransaction) => {
-    if (!item.document_id) return
-    setAttachingId(tx.id)
-    try {
-      const res = await fetch(`/api/transactions/${tx.id}/attach-document`, {
-        method: 'POST',
-        headers: { 'Content-Type': 'application/json' },
-        body: JSON.stringify({ document_id: item.document_id }),
-      })
-      if (!res.ok) {
-        const json = await res.json().catch(() => ({}))
-        toast({ title: json.error || 'Kunde inte koppla bilaga', variant: 'destructive' })
-        return
-      }
-      await onAttached(tx.id)
-    } finally {
-      setAttachingId(null)
-    }
-  }
-
-  const handleCreateTransaction = async () => {
-    const amountNum = Number(formAmount)
-    if (!Number.isFinite(amountNum) || amountNum === 0) {
-      toast({ title: 'Ange ett belopp skilt från noll', variant: 'destructive' })
-      return
-    }
-    if (!formDate || !formDescription.trim()) {
-      toast({ title: 'Fyll i datum och beskrivning', variant: 'destructive' })
-      return
-    }
-    setIsCreating(true)
-    try {
-      const res = await fetch('/api/transactions/create-from-document', {
-        method: 'POST',
-        headers: { 'Content-Type': 'application/json' },
-        body: JSON.stringify({
-          inbox_item_id: item.id,
-          amount: amountNum,
-          transaction_date: formDate,
-          description: formDescription.trim(),
-        }),
-      })
-      const json = await res.json().catch(() => ({}))
-      if (!res.ok) {
-        toast({
-          title: json.error || 'Kunde inte skapa transaktion',
-          variant: 'destructive',
-        })
-        return
-      }
-      const newTxId = json?.data?.transaction_id as string | undefined
-      if (newTxId) {
-        await onAttached(newTxId)
-      } else {
-        // No id back — fall back to closing without the "Bokför nu" CTA.
-        toast({
-          title: 'Transaktion skapad',
-          description: 'Hittas under Transaktioner för kategorisering.',
-        })
-      }
-    } finally {
-      setIsCreating(false)
-    }
-  }
-
-  return (
-    <Dialog open={open} onOpenChange={onOpenChange}>
-      <DialogContent className="max-w-2xl">
-        <DialogHeader>
-          <DialogTitle>Koppla bilaga till transaktion</DialogTitle>
-          <DialogDescription>
-            {targetAmount != null
-              ? `Belopp på fakturan: ${formatCurrency(targetAmount, pickCurrency(item))}. Listan är sorterad efter beloppsmatch.`
-              : 'Välj en transaktion att koppla bilagan till.'}
-          </DialogDescription>
-        </DialogHeader>
-        {!isLoading && transactions.length > 0 && (
-          <div className="relative">
-            <Search className="pointer-events-none absolute left-3 top-1/2 -translate-y-1/2 h-4 w-4 text-muted-foreground" />
-            <Input
-              autoFocus
-              placeholder="Sök på beskrivning…"
-              value={searchTerm}
-              onChange={(e) => setSearchTerm(e.target.value)}
-              className="pl-10"
-            />
-          </div>
-        )}
-        <div className="max-h-[60vh] overflow-y-auto -mx-6 px-6">
-          {isLoading ? (
-            <div className="flex items-center justify-center py-12 text-sm text-muted-foreground">
-              <Loader2 className="h-4 w-4 mr-2 animate-spin" /> Laddar transaktioner…
-            </div>
-          ) : transactions.length === 0 ? (
-            <div className="py-10">
-              <div className="text-center space-y-1.5 mb-6">
-                <p className="text-sm font-medium">Hittade ingen transaktion</p>
-                <p className="text-xs text-muted-foreground max-w-sm mx-auto">
-                  Skapa en manuell transaktion från underlaget och kategorisera
-                  den i transaktionsvyn efter att den är skapad.
-                </p>
-              </div>
-              <div className="max-w-sm mx-auto space-y-3">
-                <div className="grid grid-cols-2 gap-3">
-                  <div className="space-y-1">
-                    <label
-                      htmlFor="manual-tx-date"
-                      className="text-[11px] font-medium uppercase tracking-wider text-muted-foreground"
-                    >
-                      Datum
-                    </label>
-                    <Input
-                      id="manual-tx-date"
-                      type="date"
-                      value={formDate}
-                      onChange={(e) => setFormDate(e.target.value)}
-                      disabled={isCreating}
-                    />
-                  </div>
-                  <div className="space-y-1">
-                    <label
-                      htmlFor="manual-tx-amount"
-                      className="text-[11px] font-medium uppercase tracking-wider text-muted-foreground"
-                    >
-                      Belopp
-                    </label>
-                    <Input
-                      id="manual-tx-amount"
-                      type="number"
-                      step="0.01"
-                      inputMode="decimal"
-                      value={formAmount}
-                      onChange={(e) => setFormAmount(e.target.value)}
-                      placeholder="-0.00"
-                      className="tabular-nums"
-                      disabled={isCreating}
-                    />
-                  </div>
-                </div>
-                <div className="space-y-1">
-                  <label
-                    htmlFor="manual-tx-description"
-                    className="text-[11px] font-medium uppercase tracking-wider text-muted-foreground"
-                  >
-                    Beskrivning
-                  </label>
-                  <Input
-                    id="manual-tx-description"
-                    type="text"
-                    value={formDescription}
-                    onChange={(e) => setFormDescription(e.target.value)}
-                    disabled={isCreating}
-                  />
-                </div>
-                <p className="text-[11px] text-muted-foreground">
-                  Negativt belopp för utgift, positivt för inkomst.
-                </p>
-                <Button
-                  type="button"
-                  className="w-full"
-                  onClick={handleCreateTransaction}
-                  disabled={isCreating}
-                >
-                  {isCreating ? (
-                    <>
-                      <Loader2 className="h-3.5 w-3.5 mr-2 animate-spin" />
-                      Skapar transaktion…
-                    </>
-                  ) : (
-                    <>
-                      <Plus className="h-3.5 w-3.5 mr-2" />
-                      Skapa transaktion från underlag
-                    </>
-                  )}
-                </Button>
-              </div>
-            </div>
-          ) : filteredTransactions.length === 0 ? (
-            <p className="py-12 text-center text-sm text-muted-foreground">
-              Inga transaktioner matchar &ldquo;{searchTerm}&rdquo;.
-            </p>
-          ) : (
-            <ul className="divide-y">
-              {filteredTransactions.map((tx) => (
-                <li key={tx.id}>
-                  <button
-                    type="button"
-                    className="w-full flex items-center justify-between gap-4 px-1 py-3 text-left hover:bg-accent/40 disabled:opacity-50"
-                    onClick={() => handleAttach(tx)}
-                    disabled={attachingId !== null}
-                  >
-                    <div className="min-w-0 flex-1">
-                      <p className="text-sm font-medium truncate">{tx.description}</p>
-                      <p className="text-xs text-muted-foreground">{tx.date}</p>
-                    </div>
-                    <span
-                      className={cn(
-                        'text-sm tabular-nums whitespace-nowrap',
-                        targetAmount != null
-                          && tx.currency === targetCurrency
-                          && Math.abs(Math.abs(tx.amount) - Math.abs(targetAmount)) < 0.01
-                          ? 'font-semibold'
-                          : '',
-                      )}
-                    >
-                      {formatCurrency(tx.amount, tx.currency)}
-                    </span>
-                    {attachingId === tx.id && <Loader2 className="h-3.5 w-3.5 animate-spin shrink-0" />}
-                  </button>
-                </li>
-              ))}
-            </ul>
-          )}
-        </div>
-      </DialogContent>
-    </Dialog>
-  )
-}
-
-function rankByAmount(
-  rows: PickerTransaction[],
-  target: number | null,
-  targetCurrency: string,
-): PickerTransaction[] {
-  if (target == null) return rows
-  const t = Math.abs(target)
-  // Same-currency rows rank by amount distance. Cross-currency rows go to
-  // the bottom — comparing a EUR invoice's amount to a SEK transaction's
-  // amount numerically would be misleading and could cause a wrong attachment
-  // (which then becomes verifikation underlag, BFL 5 kap 6 §). The user can
-  // still manually pick a cross-currency match by scrolling down.
-  return [...rows].sort((a, b) => {
-    const aMatch = a.currency === targetCurrency
-    const bMatch = b.currency === targetCurrency
-    if (aMatch !== bMatch) return aMatch ? -1 : 1
-    if (!aMatch) return 0
-    const da = Math.abs(Math.abs(a.amount) - t)
-    const db = Math.abs(Math.abs(b.amount) - t)
-    return da - db
-  })
-}
 
 // ── List row ─────────────────────────────────────────────────
 
@@ -1593,7 +1239,6 @@ function FieldsRail({
   item,
   accountingMethod,
   onDelete,
-  onAttach,
   onBookDirect,
   isDeleting,
   onFieldsUpdated,
@@ -1602,7 +1247,6 @@ function FieldsRail({
   item: InboxItem
   accountingMethod: AccountingMethod
   onDelete: () => void
-  onAttach: () => void
   onBookDirect: () => void
   isDeleting: boolean
   onFieldsUpdated: (data: InvoiceExtractionResult) => void
@@ -1850,43 +1494,21 @@ function FieldsRail({
             >
               Bokför direkt
             </Button>
-            <Button
-              variant="outline"
-              size="sm"
-              className="w-full"
-              onClick={onAttach}
-              disabled={!item.document_id}
-              title={!item.document_id ? 'Ingen bilaga att koppla' : undefined}
-            >
-              <Link2 className="h-3.5 w-3.5 mr-1.5" />
-              Koppla till transaktion
-            </Button>
             <Link href={`/supplier-invoices/new?inbox_item_id=${item.id}`} className="block">
-              <Button variant="ghost" size="sm" className="w-full">
+              <Button variant="outline" size="sm" className="w-full">
                 Skapa leverantörsfaktura
               </Button>
             </Link>
           </>
         ) : (
           <>
-            <Button
-              variant="default"
-              size="sm"
-              className="w-full"
-              onClick={onAttach}
-              disabled={!item.document_id}
-              title={!item.document_id ? 'Ingen bilaga att koppla' : undefined}
-            >
-              <Link2 className="h-3.5 w-3.5 mr-1.5" />
-              Koppla till transaktion
-            </Button>
             <Link href={`/supplier-invoices/new?inbox_item_id=${item.id}`} className="block">
-              <Button variant="outline" size="sm" className="w-full">
+              <Button variant="default" size="sm" className="w-full">
                 Skapa leverantörsfaktura
               </Button>
             </Link>
             <Button
-              variant="ghost"
+              variant="outline"
               size="sm"
               className="w-full"
               onClick={onBookDirect}
diff --git a/components/extensions/general/TicWorkspace.tsx b/components/extensions/general/TicWorkspace.tsx
index 152c7d41..5fd82fee 100644
--- a/components/extensions/general/TicWorkspace.tsx
+++ b/components/extensions/general/TicWorkspace.tsx
@@ -61,33 +61,55 @@ function timeAgo(isoDate: string): string {
   return `${days} dag${days > 1 ? 'ar' : ''} sedan`
 }
 
+// Mirrors the live layout (two cards: company info + financials) so the
+// transition from the route-level loading.tsx to data-loaded content has no
+// visible reflow. Keep in sync with app/(dashboard)/e/[sector]/[slug]/loading.tsx.
 function ProfileSkeleton() {
   return (
     <div className="space-y-6">
-      <div className="flex items-center gap-2">
-        <Skeleton className="h-6 w-16" />
-        <Skeleton className="h-6 w-16" />
-        <Skeleton className="h-6 w-16" />
-      </div>
       <div className="grid gap-6 md:grid-cols-2">
         <Card>
-          <CardHeader>
-            <Skeleton className="h-5 w-40" />
+          <CardHeader className="space-y-2">
+            <Skeleton className="h-5 w-48" />
+            <Skeleton className="h-3.5 w-40" />
           </CardHeader>
           <CardContent className="space-y-3">
-            <Skeleton className="h-4 w-full" />
-            <Skeleton className="h-4 w-3/4" />
-            <Skeleton className="h-4 w-1/2" />
+            <div className="flex items-start gap-2">
+              <Skeleton className="h-3.5 w-3.5 mt-0.5 shrink-0" />
+              <Skeleton className="h-3.5 flex-1 max-w-[260px]" />
+            </div>
+            <div className="flex items-center gap-2">
+              <Skeleton className="h-3.5 w-3.5 shrink-0" />
+              <Skeleton className="h-3.5 w-48" />
+            </div>
+            <div className="flex items-center gap-2">
+              <Skeleton className="h-3.5 w-3.5 shrink-0" />
+              <Skeleton className="h-3.5 w-36" />
+            </div>
+            <div className="pt-2 border-t space-y-1.5">
+              <Skeleton className="h-3 w-24" />
+              <Skeleton className="h-3 w-44" />
+            </div>
+            <div className="pt-2 border-t space-y-1.5">
+              <Skeleton className="h-3 w-20" />
+              <Skeleton className="h-3 w-full" />
+              <Skeleton className="h-3 w-3/4" />
+            </div>
+            <Skeleton className="h-3 w-32 mt-2" />
           </CardContent>
         </Card>
         <Card>
-          <CardHeader>
+          <CardHeader className="space-y-2">
             <Skeleton className="h-5 w-40" />
+            <Skeleton className="h-3.5 w-44" />
           </CardHeader>
           <CardContent>
             <div className="grid grid-cols-2 gap-4">
               {Array.from({ length: 6 }).map((_, i) => (
-                <Skeleton key={i} className="h-12 w-full" />
+                <div key={i} className="space-y-1.5">
+                  <Skeleton className="h-3 w-20" />
+                  <Skeleton className="h-4 w-24" />
+                </div>
               ))}
             </div>
           </CardContent>
diff --git a/components/settings/SkatteverketConnectPanel.tsx b/components/settings/SkatteverketConnectPanel.tsx
index 34afd53f..b16bd278 100644
--- a/components/settings/SkatteverketConnectPanel.tsx
+++ b/components/settings/SkatteverketConnectPanel.tsx
@@ -24,6 +24,7 @@ type Status =
 const SCOPE_LABELS: Record<string, string> = {
   momsdeklaration: 'Momsdeklaration',
   inkforetag: 'Företagsinformation',
+  skahmst: 'Skattekonto – saldo & transaktioner',
   skattekonto: 'Skattekonto',
   agd: 'Arbetsgivardeklaration',
 }
@@ -175,7 +176,7 @@ export function SkatteverketConnectPanel() {
               </Badge>
             ))}
           </div>
-          {!scopes.includes('skattekonto') && (
+          {!scopes.includes('skahmst') && !scopes.includes('skattekonto') && (
             <p className="mt-3 text-sm text-foreground">
               Behörigheten för Skattekonto saknas — koppla från och anslut igen
               för att aktivera saldo- och transaktionsvyn.
diff --git a/components/transactions/QuickReviewDialog.tsx b/components/transactions/QuickReviewDialog.tsx
index 11598fbf..5b80671d 100644
--- a/components/transactions/QuickReviewDialog.tsx
+++ b/components/transactions/QuickReviewDialog.tsx
@@ -67,6 +67,12 @@ export default function QuickReviewDialog({
   const [showUploadZone, setShowUploadZone] = useState(false)
   const [showVatDropdown, setShowVatDropdown] = useState(false)
   const [isOpeningDoc, setIsOpeningDoc] = useState(false)
+  // Mirror of `transaction` so we can patch in a freshly-fetched SEK conversion
+  // before the user confirms — the verifikation must always be in SEK and the
+  // engine reads these fields straight off the transaction row.
+  const [enrichedTx, setEnrichedTx] = useState<TransactionWithInvoice | null>(transaction)
+  const [rateLoading, setRateLoading] = useState(false)
+  const [rateError, setRateError] = useState<string | null>(null)
 
   const preAttachedDocumentId = transaction?.document_id ?? null
 
@@ -112,21 +118,74 @@ export default function QuickReviewDialog({
     fetchAccounts()
   }, [])
 
+  // Reset local mirror whenever the underlying transaction changes (the parent
+  // reuses the dialog instance across rows).
+  useEffect(() => {
+    setEnrichedTx(transaction)
+    setRateError(null)
+  }, [transaction])
+
+  // Backfill the SEK conversion on demand. resolveSekAmount silently falls
+  // back to the raw foreign amount when amount_sek/exchange_rate are null,
+  // which means the user would see misleading "kr" values in the verifikation
+  // and the engine would post the wrong number to the books.
+  useEffect(() => {
+    if (!open || !transaction) return
+    const needsRate =
+      !!transaction.currency &&
+      transaction.currency !== 'SEK' &&
+      (transaction.amount_sek == null || transaction.exchange_rate == null)
+    if (!needsRate) return
+
+    let cancelled = false
+    setRateLoading(true)
+    setRateError(null)
+    ;(async () => {
+      try {
+        const res = await fetch(`/api/transactions/${transaction.id}/refresh-exchange-rate`, {
+          method: 'POST',
+        })
+        const json = await res.json()
+        if (cancelled) return
+        if (!res.ok) {
+          setRateError(json?.error?.message || 'Kunde inte hämta växelkursen.')
+          return
+        }
+        if (json?.data) {
+          setEnrichedTx({ ...json.data, ...{
+            potential_invoice: transaction.potential_invoice,
+            potential_supplier_invoice: transaction.potential_supplier_invoice,
+          } })
+        }
+      } catch {
+        if (!cancelled) setRateError('Kunde inte hämta växelkursen.')
+      } finally {
+        if (!cancelled) setRateLoading(false)
+      }
+    })()
+
+    return () => {
+      cancelled = true
+    }
+  }, [open, transaction])
+
   if (!transaction || !category) return null
 
-  const isIncome = transaction.amount > 0
+  const tx = enrichedTx ?? transaction
+  const isIncome = tx.amount > 0
   const isCounterpartyTemplate = !!(counterpartyLinePattern && counterpartyLinePattern.length > 0)
   const isTemplateBooking = !!templateId || isCounterpartyTemplate
   const isLiabilityAccount = accountOverride.startsWith('2')
   // For non-SEK transactions, the verifikation and the headline must show
   // the SEK-converted total — the mall/category booking always posts in SEK.
   const sekAmount = resolveSekAmount(
-    transaction.amount,
-    transaction.amount_sek,
-    transaction.currency,
-    transaction.exchange_rate
+    tx.amount,
+    tx.amount_sek,
+    tx.currency,
+    tx.exchange_rate
   )
-  const isForeign = !!(transaction.currency && transaction.currency !== 'SEK')
+  const isForeign = !!(tx.currency && tx.currency !== 'SEK')
+  const sekConversionMissing = isForeign && (tx.amount_sek == null || tx.exchange_rate == null)
 
   async function handleConfirm() {
     if (!category || !transaction) return
@@ -202,23 +261,43 @@ export default function QuickReviewDialog({
             )}
           </div>
           <div className="flex-1 min-w-0">
-            <p className="font-medium text-sm break-all">{transaction.description}</p>
-            <p className="text-xs text-muted-foreground">{formatDate(transaction.date)}</p>
+            <p className="font-medium text-sm break-all">{tx.description}</p>
+            <p className="text-xs text-muted-foreground">{formatDate(tx.date)}</p>
           </div>
           <div className="text-right flex-shrink-0">
-            <p className={`font-medium text-sm tabular-nums ${isIncome ? 'text-success' : ''}`}>
-              {isIncome ? '+' : ''}
-              {formatCurrency(sekAmount, 'SEK')}
-            </p>
-            {isForeign && (
-              <p className="text-xs text-muted-foreground tabular-nums">
+            {isForeign ? (
+              <>
+                <p className={`font-medium text-sm tabular-nums ${isIncome ? 'text-success' : ''}`}>
+                  {isIncome ? '+' : ''}
+                  {formatCurrency(tx.amount, tx.currency)}
+                </p>
+                <p className="text-xs text-muted-foreground tabular-nums">
+                  {rateLoading || sekConversionMissing
+                    ? 'Hämtar växelkurs…'
+                    : `≈ ${isIncome ? '+' : ''}${formatCurrency(sekAmount, 'SEK')}`}
+                </p>
+              </>
+            ) : (
+              <p className={`font-medium text-sm tabular-nums ${isIncome ? 'text-success' : ''}`}>
                 {isIncome ? '+' : ''}
-                {formatCurrency(transaction.amount, transaction.currency)}
+                {formatCurrency(sekAmount, 'SEK')}
               </p>
             )}
           </div>
         </div>
 
+        {isForeign && tx.exchange_rate != null && tx.exchange_rate_date && !sekConversionMissing && (
+          <p className="text-xs text-muted-foreground -mt-1">
+            Bokförs i SEK med Riksbankens kurs {formatCurrency(tx.exchange_rate, 'SEK')} per {tx.currency} ({formatDate(tx.exchange_rate_date)}).
+          </p>
+        )}
+
+        {rateError && (
+          <div className="rounded-lg border border-destructive/30 bg-destructive/[0.05] px-3 py-2">
+            <p className="text-xs text-destructive leading-snug">{rateError}</p>
+          </div>
+        )}
+
         {/* Template or Category */}
         <div>
           <label className="text-sm font-medium text-muted-foreground">
@@ -275,23 +354,26 @@ export default function QuickReviewDialog({
           </div>
         )}
 
-        {/* Journal entry preview */}
-        <JournalEntryPreview
-          amount={transaction.amount}
-          amountSek={sekAmount}
-          {...(isCounterpartyTemplate
-            ? { linePattern: counterpartyLinePattern ?? undefined }
-            : templateId && template
-              ? {
-                  templateDebitAccount: template.debit_account,
-                  templateCreditAccount: template.credit_account,
-                  templateVatRate: template.vat_rate,
-                  templateVatTreatment: template.vat_treatment,
-                  templateSupplierType: template.reverse_charge_supplier_type,
-                }
-              : { category, vatTreatment: isLiabilityAccount ? 'none' : vatTreatment, accountOverride, entityType }
-          )}
-        />
+        {/* Journal entry preview — hidden until we have a SEK conversion;
+            otherwise we'd render a verifikation in the wrong currency. */}
+        {!sekConversionMissing && !rateLoading && (
+          <JournalEntryPreview
+            amount={tx.amount}
+            amountSek={sekAmount}
+            {...(isCounterpartyTemplate
+              ? { linePattern: counterpartyLinePattern ?? undefined }
+              : templateId && template
+                ? {
+                    templateDebitAccount: template.debit_account,
+                    templateCreditAccount: template.credit_account,
+                    templateVatRate: template.vat_rate,
+                    templateVatTreatment: template.vat_treatment,
+                    templateSupplierType: template.reverse_charge_supplier_type,
+                  }
+                : { category, vatTreatment: isLiabilityAccount ? 'none' : vatTreatment, accountOverride, entityType }
+            )}
+          />
+        )}
 
         {/* Account & VAT — hidden for template bookings (accounts defined by the template) */}
         {!isTemplateBooking && (
@@ -410,10 +492,15 @@ export default function QuickReviewDialog({
           <Button
             className="flex-1"
             onClick={handleConfirm}
-            disabled={isProcessing || (!isTemplateBooking && !accountOverride)}
+            disabled={
+              isProcessing ||
+              (!isTemplateBooking && !accountOverride) ||
+              rateLoading ||
+              sekConversionMissing
+            }
           >
             <Check className="mr-2 h-4 w-4" />
-            {isProcessing ? 'Bokför...' : 'Bokför'}
+            {isProcessing ? 'Bokför...' : rateLoading ? 'Hämtar växelkurs…' : 'Bokför'}
           </Button>
         </div>
       </DialogContent>
diff --git a/extensions/general/skatteverket/__tests__/skattekonto-buckets.test.ts b/extensions/general/skatteverket/__tests__/skattekonto-buckets.test.ts
new file mode 100644
index 00000000..0db6e426
--- /dev/null
+++ b/extensions/general/skatteverket/__tests__/skattekonto-buckets.test.ts
@@ -0,0 +1,102 @@
+import { describe, it, expect } from 'vitest'
+import { splitTransactions } from '../lib/skattekonto-buckets'
+import type { StoredSkattekontoTransaction } from '../types'
+
+function makeRow(
+  overrides: Partial<StoredSkattekontoTransaction> = {},
+): StoredSkattekontoTransaction {
+  return {
+    id: 'row-1',
+    company_id: 'co-1',
+    transaktionsidentitet: null,
+    dedup_key: 'h:abc',
+    transaktionsdatum: '2026-05-12',
+    forfallodatum: null,
+    ranteberakningsdatum: null,
+    transaktionstext: 'Test',
+    belopp_skatteverket: 100,
+    belopp_kronofogden: 0,
+    status: 'upcoming',
+    journal_entry_id: null,
+    imported_at: '2026-05-15T10:00:00Z',
+    updated_at: '2026-05-15T10:00:00Z',
+    ...overrides,
+  }
+}
+
+describe('splitTransactions', () => {
+  const today = '2026-05-15'
+
+  it('routes booked rows to booked regardless of date', () => {
+    const rows = [
+      makeRow({ id: 'a', status: 'booked', transaktionsdatum: '2026-05-12' }),
+      makeRow({ id: 'b', status: 'booked', transaktionsdatum: '2026-06-01' }),
+    ]
+    const out = splitTransactions(rows, today)
+    expect(out.booked.map(r => r.id)).toEqual(['a', 'b'])
+    expect(out.overdue).toEqual([])
+    expect(out.upcoming).toEqual([])
+  })
+
+  it('routes upcoming with past forfallodatum to overdue', () => {
+    // The reported bug: SKV still has it in kommande on 2026-05-15
+    // even though forfallodatum was 2026-05-12.
+    const rows = [
+      makeRow({ id: 'a', status: 'upcoming', forfallodatum: '2026-05-12' }),
+    ]
+    const out = splitTransactions(rows, today)
+    expect(out.overdue.map(r => r.id)).toEqual(['a'])
+    expect(out.upcoming).toEqual([])
+  })
+
+  it('routes upcoming with future forfallodatum to upcoming', () => {
+    const rows = [
+      makeRow({ id: 'a', status: 'upcoming', forfallodatum: '2026-06-12' }),
+    ]
+    const out = splitTransactions(rows, today)
+    expect(out.upcoming.map(r => r.id)).toEqual(['a'])
+    expect(out.overdue).toEqual([])
+  })
+
+  it('treats today as upcoming, not overdue', () => {
+    const rows = [
+      makeRow({ id: 'a', status: 'upcoming', forfallodatum: today }),
+    ]
+    const out = splitTransactions(rows, today)
+    expect(out.upcoming.map(r => r.id)).toEqual(['a'])
+    expect(out.overdue).toEqual([])
+  })
+
+  it('falls back to transaktionsdatum when forfallodatum is null', () => {
+    const rows = [
+      makeRow({
+        id: 'past',
+        status: 'upcoming',
+        forfallodatum: null,
+        transaktionsdatum: '2026-05-10',
+      }),
+      makeRow({
+        id: 'future',
+        status: 'upcoming',
+        forfallodatum: null,
+        transaktionsdatum: '2026-05-20',
+      }),
+    ]
+    const out = splitTransactions(rows, today)
+    expect(out.overdue.map(r => r.id)).toEqual(['past'])
+    expect(out.upcoming.map(r => r.id)).toEqual(['future'])
+  })
+
+  it('handles a mixed input', () => {
+    const rows = [
+      makeRow({ id: 'b1', status: 'booked' }),
+      makeRow({ id: 'o1', status: 'upcoming', forfallodatum: '2026-05-01' }),
+      makeRow({ id: 'u1', status: 'upcoming', forfallodatum: '2026-05-31' }),
+      makeRow({ id: 'o2', status: 'upcoming', forfallodatum: '2026-05-14' }),
+    ]
+    const out = splitTransactions(rows, today)
+    expect(out.booked.map(r => r.id)).toEqual(['b1'])
+    expect(out.overdue.map(r => r.id)).toEqual(['o1', 'o2'])
+    expect(out.upcoming.map(r => r.id)).toEqual(['u1'])
+  })
+})
diff --git a/extensions/general/skatteverket/index.ts b/extensions/general/skatteverket/index.ts
index 8ed49e9f..7b8f99dd 100644
--- a/extensions/general/skatteverket/index.ts
+++ b/extensions/general/skatteverket/index.ts
@@ -26,6 +26,7 @@ import {
   matchSkattekontoToEntry,
   SkattekontoMatchError,
 } from './lib/skattekonto-match'
+import { splitTransactions } from './lib/skattekonto-buckets'
 import type { SkattekontoBalanceSnapshot } from './types'
 import type { VatPeriodType } from '@/types'
 
@@ -1387,7 +1388,8 @@ export const skatteverketExtension: Extension = {
         }
 
         const rows = data ?? []
-        const booked = rows.filter(r => r.status === 'booked')
+        const today = new Date().toISOString().slice(0, 10)
+        const { booked, overdue, upcoming } = splitTransactions(rows, today)
 
         // Enrich obokförda rader with a single-best-candidate suggestion.
         // Only attached when there's exactly one match — avoids the UI
@@ -1411,7 +1413,8 @@ export const skatteverketExtension: Extension = {
         return NextResponse.json({
           data: {
             booked: bookedEnriched,
-            upcoming: rows.filter(r => r.status === 'upcoming'),
+            overdue,
+            upcoming,
           },
         })
       },
diff --git a/extensions/general/skatteverket/lib/oauth.ts b/extensions/general/skatteverket/lib/oauth.ts
index ef29acb8..8286f178 100644
--- a/extensions/general/skatteverket/lib/oauth.ts
+++ b/extensions/general/skatteverket/lib/oauth.ts
@@ -23,7 +23,7 @@ const DEFAULT_OAUTH_BASE_URL = 'https://peroauth2.test.skatteverket.se/oauth2/v1
 // section 4.1.2.2 — the 403 "Felaktigt access scope" example shows
 // `"description": "The required scope agd has been requested for that access token."`
 // The other tokens match the path segments of their respective APIs.
-const DEFAULT_SCOPES = 'momsdeklaration inkforetag skattekonto agd'
+const DEFAULT_SCOPES = 'momsdeklaration inkforetag skahmst skattekonto agd'
 
 function getOAuthBaseUrl(): string {
   return process.env.SKATTEVERKET_OAUTH_BASE_URL || DEFAULT_OAUTH_BASE_URL
diff --git a/extensions/general/skatteverket/lib/skattekonto-buckets.ts b/extensions/general/skatteverket/lib/skattekonto-buckets.ts
new file mode 100644
index 00000000..6fa70c9e
--- /dev/null
+++ b/extensions/general/skatteverket/lib/skattekonto-buckets.ts
@@ -0,0 +1,42 @@
+import type { StoredSkattekontoTransaction } from '../types'
+
+export interface SkattekontoBuckets<T extends StoredSkattekontoTransaction> {
+  booked: T[]
+  overdue: T[]
+  upcoming: T[]
+}
+
+/**
+ * Split skattekonto rows into UI buckets.
+ *
+ * SKV's `kommandeTransaktioner` includes rows whose due date has passed but
+ * haven't settled yet — labelling them "Kommande" misleads the user. We pull
+ * those into a separate "Förfallna" bucket here. Stored `status` keeps
+ * mirroring SKV.
+ *
+ * `today` is an ISO date string ('YYYY-MM-DD'). Lexicographic compare on
+ * ISO dates is chronological.
+ */
+export function splitTransactions<T extends StoredSkattekontoTransaction>(
+  rows: T[],
+  today: string,
+): SkattekontoBuckets<T> {
+  const booked: T[] = []
+  const overdue: T[] = []
+  const upcoming: T[] = []
+
+  for (const row of rows) {
+    if (row.status === 'booked') {
+      booked.push(row)
+      continue
+    }
+    const dueDate = row.forfallodatum ?? row.transaktionsdatum
+    if (dueDate < today) {
+      overdue.push(row)
+    } else {
+      upcoming.push(row)
+    }
+  }
+
+  return { booked, overdue, upcoming }
+}
diff --git a/lib/errors/structured-errors.ts b/lib/errors/structured-errors.ts
index a4bb34a6..a926d852 100644
--- a/lib/errors/structured-errors.ts
+++ b/lib/errors/structured-errors.ts
@@ -285,6 +285,13 @@ const TRANSACTIONS: Record<string, StructuredErrorEntry> = {
     message_sv: 'Transaktionen har ingen kopplad verifikation att stornera.',
     message_en: 'Transaction has no linked journal entry to reverse.',
   },
+  TX_EXCHANGE_RATE_UNAVAILABLE: {
+    httpStatus: 502,
+    message_sv:
+      'Kunde inte hämta växelkursen från Riksbanken. Försök igen om en stund — verifikationen måste bokföras i SEK.',
+    message_en:
+      'Could not fetch the exchange rate from Riksbanken. The verifikation must be posted in SEK.',
+  },
 }
 
 const MATCH_INVOICE: Record<string, StructuredErrorEntry> = {