feat: per-line VAT, invoice document types, ledger-based VAT declaration, bank reconciliation, and pagination

Per-line VAT rates:
- Add generatePerRateLines() to group invoice items by vat_rate with separate
  revenue + VAT lines per rate group (invoice-entries.ts)
- Add getAvailableVatRates() and getVatTreatmentForRate() (vat-rules.ts)
- PDF template shows per-line VAT column and per-rate totals for mixed-rate invoices
- Invoice create/review UI supports per-line rate selection
- Types: add vat_rate/vat_amount to InvoiceItem, vat_rate to CreateInvoiceItemInput

Invoice document types (proforma, delivery note):
- Add InvoiceDocumentType, document_type and converted_from_id to Invoice type
- PDF hides prices for delivery notes, adds proforma notice
- Email templates support all document types
- mark-paid skips journal entries for non-invoice document types
- Migration 031: invoice_document_type

Accounting method support:
- Add AccountingMethod type (accrual/cash)
- Migration 032: add_accounting_method column to company_settings

VAT declaration rewrite:
- Rewrite to read directly from general ledger (26xx/3xxx account lines)
  instead of aggregating invoices/transactions/receipts
- ACCOUNT_RUTA mapping drives momsdeklaration boxes from GL balances

Bank reconciliation:
- Transaction ingest now pre-fetches unlinked GL lines and attempts
  auto-reconciliation during import
- Add transaction.reconciled event type
- Add ReconciliationMethod type and reconciliation_method on Transaction
- Migration 030: bank_reconciliation
- New reconciliation engine, API routes, and BankReconciliationView component

Pagination (fetchAllRows):
- New lib/supabase/fetch-all.ts overcomes PostgREST 1000-row limit
- Adopted in all report generators, SIE/SRU export, account list APIs

Fiscal period validation:
- New validate-period-duration.ts enforces max 18 months per BFL 3 kap.
- Applied in period-service.ts and fiscal-periods API

Account mapper simplification:
- Remove Levenshtein/fuzzy matching, use exact account number match only

Swedbank parser improvements:
- Support abbreviated headers (Clnr, Bokfdag, Radnr)
- Use Referens column as counterparty

Chart of accounts management:
- Add DELETE endpoint with system account and usage protection
- PUT uses partial updates
- New AccountCombobox, AddAccountDialog, EditAccountDialog, ChartOfAccountsManager

Tax deadline corrections:
- Rewrite inkomstdeklaration_ab using Skatteverket lookup table
- Rewrite arsredovisning deadline to 7 months after FY end per ÅRL 8:3

Onboarding first fiscal year:
- Add first fiscal year toggle with date pickers and 18-month validation

UI terminology:
- Change "okategoriserad/kategorisera" to "obokförd/bokföra" throughout

Report column fix:
- Fix start_date/end_date to period_start/period_end in report queries

Supplier invoice input:
- CreateSupplierInvoiceItemInput uses amount field (legacy quantity/unit_price kept)

Misc:
- SIE import uses upsert for idempotent account creation
- account-descriptions.ts falls back to BAS reference data
- Add invoice_default_notes to CompanySettings
- Update CLAUDE.md to reflect current project state

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

components/ui/confirmation-dialog.tsx

@@ -20,6 +20,7 @@ interface ConfirmationDialogProps {
   title: string
   warningText?: string
   confirmLabel?: string
+  extraActions?: ReactNode
   children: ReactNode
 }
 
@@ -31,6 +32,7 @@ export function ConfirmationDialog({
   title,
   warningText = 'En verifikation skapas och kan inte ändras efteråt.',
   confirmLabel = 'Bekräfta & skapa',
+  extraActions,
   children,
 }: ConfirmationDialogProps) {
   return (
@@ -66,6 +68,7 @@ export function ConfirmationDialog({
             >
               Tillbaka
             </Button>
+            {extraActions}
             <Button onClick={onConfirm} disabled={isSubmitting}>
               {isSubmitting ? (
                 <>

components/ui/empty-state.tsx

@@ -131,7 +131,7 @@ export function EmptyReceipts() {
     <EmptyState
       icon={Camera}
       title="Inga kvitton"
-      description="Ta en bild på ett kvitto för automatisk avläsning och kategorisering. Vi sköter resten!"
+      description="Ta en bild på ett kvitto för automatisk avläsning och bokföring. Vi sköter resten!"
       actionLabel="Skanna kvitto"
       actionHref="/receipts/scan"
     />