diff --git a/app/api/extensions/ext/[...path]/__tests__/route.test.ts b/app/api/extensions/ext/[...path]/__tests__/route.test.ts
new file mode 100644
index 00000000..8e3f7236
--- /dev/null
+++ b/app/api/extensions/ext/[...path]/__tests__/route.test.ts
@@ -0,0 +1,200 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import {
+  createQueuedMockSupabase,
+  createMockRequest,
+  parseJsonResponse,
+} from '@/tests/helpers'
+import { NextResponse } from 'next/server'
+
+// Mock dependencies
+vi.mock('@/lib/supabase/server', () => ({
+  createClient: vi.fn(),
+}))
+
+vi.mock('@/lib/init', () => ({
+  ensureInitialized: vi.fn(),
+}))
+
+vi.mock('@/lib/extensions/toggle-check', () => ({
+  isExtensionEnabled: vi.fn(),
+}))
+
+vi.mock('@/lib/extensions/context-factory', () => ({
+  createExtensionContext: vi.fn().mockReturnValue({
+    userId: 'user-1',
+    extensionId: 'test-ext',
+  }),
+}))
+
+import { createClient } from '@/lib/supabase/server'
+import { extensionRegistry } from '@/lib/extensions/registry'
+import { isExtensionEnabled } from '@/lib/extensions/toggle-check'
+import { GET, POST } from '../route'
+
+const mockCreateClient = vi.mocked(createClient)
+const mockIsEnabled = vi.mocked(isExtensionEnabled)
+
+function createPathParams(path: string[]) {
+  return { params: Promise.resolve({ path }) }
+}
+
+describe('Extension Catch-All Route', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+    extensionRegistry.clear()
+  })
+
+  it('returns 400 for empty path', async () => {
+    const request = createMockRequest('/api/extensions/ext/')
+    const response = await GET(request, createPathParams([]))
+    const { status } = await parseJsonResponse(response)
+
+    expect(status).toBe(400)
+  })
+
+  it('returns 404 for unknown extension', async () => {
+    const { supabase } = createQueuedMockSupabase()
+    supabase.auth.getUser.mockResolvedValue({
+      data: { user: { id: 'user-1' } },
+      error: null,
+    })
+    mockCreateClient.mockResolvedValue(supabase as never)
+
+    const request = createMockRequest('/api/extensions/ext/nonexistent/foo')
+    const response = await GET(request, createPathParams(['nonexistent', 'foo']))
+    const { status } = await parseJsonResponse(response)
+
+    expect(status).toBe(404)
+  })
+
+  it('returns 401 when not authenticated', async () => {
+    extensionRegistry.register({
+      id: 'test-ext',
+      name: 'Test',
+      version: '1.0.0',
+      apiRoutes: [{ method: 'GET', path: '/data', handler: vi.fn() }],
+    })
+
+    const { supabase } = createQueuedMockSupabase()
+    supabase.auth.getUser.mockResolvedValue({
+      data: { user: null },
+      error: { message: 'Not authenticated' },
+    })
+    mockCreateClient.mockResolvedValue(supabase as never)
+
+    const request = createMockRequest('/api/extensions/ext/test-ext/data')
+    const response = await GET(request, createPathParams(['test-ext', 'data']))
+    const { status } = await parseJsonResponse(response)
+
+    expect(status).toBe(401)
+  })
+
+  it('returns 403 when extension is disabled', async () => {
+    extensionRegistry.register({
+      id: 'test-ext',
+      name: 'Test',
+      version: '1.0.0',
+      apiRoutes: [{ method: 'GET', path: '/data', handler: vi.fn() }],
+    })
+
+    const { supabase } = createQueuedMockSupabase()
+    supabase.auth.getUser.mockResolvedValue({
+      data: { user: { id: 'user-1' } },
+      error: null,
+    })
+    mockCreateClient.mockResolvedValue(supabase as never)
+    mockIsEnabled.mockResolvedValue(false)
+
+    const request = createMockRequest('/api/extensions/ext/test-ext/data')
+    const response = await GET(request, createPathParams(['test-ext', 'data']))
+    const { status } = await parseJsonResponse(response)
+
+    expect(status).toBe(403)
+  })
+
+  it('returns 404 for unmatched method/path', async () => {
+    extensionRegistry.register({
+      id: 'test-ext',
+      name: 'Test',
+      version: '1.0.0',
+      apiRoutes: [{ method: 'POST', path: '/data', handler: vi.fn() }],
+    })
+
+    const { supabase } = createQueuedMockSupabase()
+    supabase.auth.getUser.mockResolvedValue({
+      data: { user: { id: 'user-1' } },
+      error: null,
+    })
+    mockCreateClient.mockResolvedValue(supabase as never)
+    mockIsEnabled.mockResolvedValue(true)
+
+    // GET doesn't match POST /data
+    const request = createMockRequest('/api/extensions/ext/test-ext/data')
+    const response = await GET(request, createPathParams(['test-ext', 'data']))
+    const { status } = await parseJsonResponse(response)
+
+    expect(status).toBe(404)
+  })
+
+  it('dispatches to matching handler with context', async () => {
+    const handler = vi.fn().mockResolvedValue(
+      NextResponse.json({ banks: [] })
+    )
+
+    extensionRegistry.register({
+      id: 'enable-banking',
+      name: 'Enable Banking',
+      version: '1.0.0',
+      apiRoutes: [{ method: 'GET', path: '/banks', handler }],
+    })
+
+    const { supabase } = createQueuedMockSupabase()
+    supabase.auth.getUser.mockResolvedValue({
+      data: { user: { id: 'user-1' } },
+      error: null,
+    })
+    mockCreateClient.mockResolvedValue(supabase as never)
+    mockIsEnabled.mockResolvedValue(true)
+
+    const request = createMockRequest('/api/extensions/ext/enable-banking/banks')
+    const response = await GET(request, createPathParams(['enable-banking', 'banks']))
+    const { status, body } = await parseJsonResponse<{ banks: unknown[] }>(response)
+
+    expect(status).toBe(200)
+    expect(body.banks).toEqual([])
+    expect(handler).toHaveBeenCalledWith(request, expect.objectContaining({
+      extensionId: 'test-ext',
+    }))
+  })
+
+  it('dispatches POST requests correctly', async () => {
+    const handler = vi.fn().mockResolvedValue(
+      NextResponse.json({ ok: true })
+    )
+
+    extensionRegistry.register({
+      id: 'test-ext',
+      name: 'Test',
+      version: '1.0.0',
+      apiRoutes: [{ method: 'POST', path: '/connect', handler }],
+    })
+
+    const { supabase } = createQueuedMockSupabase()
+    supabase.auth.getUser.mockResolvedValue({
+      data: { user: { id: 'user-1' } },
+      error: null,
+    })
+    mockCreateClient.mockResolvedValue(supabase as never)
+    mockIsEnabled.mockResolvedValue(true)
+
+    const request = createMockRequest('/api/extensions/ext/test-ext/connect', {
+      method: 'POST',
+      body: { foo: 'bar' },
+    })
+    const response = await POST(request, createPathParams(['test-ext', 'connect']))
+    const { status } = await parseJsonResponse(response)
+
+    expect(status).toBe(200)
+    expect(handler).toHaveBeenCalled()
+  })
+})
diff --git a/app/api/extensions/ext/[...path]/route.ts b/app/api/extensions/ext/[...path]/route.ts
new file mode 100644
index 00000000..0646efab
--- /dev/null
+++ b/app/api/extensions/ext/[...path]/route.ts
@@ -0,0 +1,73 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { ensureInitialized } from '@/lib/init'
+import { extensionRegistry } from '@/lib/extensions/registry'
+import { createExtensionContext } from '@/lib/extensions/context-factory'
+import { isExtensionEnabled } from '@/lib/extensions/toggle-check'
+
+ensureInitialized()
+
+/**
+ * Catch-all route for extension-declared API routes.
+ *
+ * URL scheme: /api/extensions/ext/{extensionId}/{...routePath}
+ * Example:    /api/extensions/ext/enable-banking/banks → GET /banks
+ *
+ * - Looks up the extension in the registry
+ * - Checks the extension toggle (disabled → 403)
+ * - Matches method + path to registered apiRoutes
+ * - Builds an ExtensionContext and passes it to the handler
+ */
+async function handleRequest(
+  request: Request,
+  { params }: { params: Promise<{ path: string[] }> }
+): Promise<Response> {
+  const segments = await params
+
+  if (!segments.path || segments.path.length < 1) {
+    return NextResponse.json({ error: 'Invalid extension route' }, { status: 400 })
+  }
+
+  const [extensionId, ...rest] = segments.path
+  const routePath = '/' + rest.join('/')
+  const method = request.method as 'GET' | 'POST' | 'PUT' | 'DELETE' | 'PATCH'
+
+  // Look up extension
+  const extension = extensionRegistry.get(extensionId)
+  if (!extension || !extension.apiRoutes || extension.apiRoutes.length === 0) {
+    return NextResponse.json({ error: 'Extension not found' }, { status: 404 })
+  }
+
+  // Auth check
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  // Toggle check — disabled extensions return 403
+  const enabled = await isExtensionEnabled(user.id, 'general', extensionId)
+  if (!enabled) {
+    return NextResponse.json({ error: 'Extension is disabled' }, { status: 403 })
+  }
+
+  // Find matching route
+  const route = extension.apiRoutes.find(
+    (r) => r.method === method && r.path === routePath
+  )
+
+  if (!route) {
+    return NextResponse.json({ error: 'Route not found' }, { status: 404 })
+  }
+
+  // Build context and dispatch
+  const ctx = createExtensionContext(supabase, user.id, extensionId)
+  return route.handler(request, ctx)
+}
+
+export const GET = handleRequest
+export const POST = handleRequest
+export const PUT = handleRequest
+export const DELETE = handleRequest
+export const PATCH = handleRequest
diff --git a/app/api/extensions/invoice-inbox/inbox/[id]/confirm/__tests__/route.test.ts b/app/api/extensions/invoice-inbox/inbox/[id]/confirm/__tests__/route.test.ts
index a3aa06f4..9f1b634b 100644
--- a/app/api/extensions/invoice-inbox/inbox/[id]/confirm/__tests__/route.test.ts
+++ b/app/api/extensions/invoice-inbox/inbox/[id]/confirm/__tests__/route.test.ts
@@ -21,10 +21,6 @@ vi.mock('@/lib/events/bus', () => ({
   eventBus: { emit: vi.fn().mockResolvedValue(undefined), clear: vi.fn() },
 }))
 
-vi.mock('@/lib/bookkeeping/supplier-invoice-entries', () => ({
-  createSupplierInvoiceRegistrationEntry: vi.fn().mockResolvedValue({ id: 'je-1' }),
-}))
-
 import { createClient } from '@/lib/supabase/server'
 import { POST } from '../route'
 
@@ -160,11 +156,7 @@ describe('Invoice Inbox Confirm Route', () => {
       { data: { id: 'si-1', total: 625 }, error: null },
       // 6. Insert items
       { data: null, error: null },
-      // 7. Get company settings
-      { data: { accounting_method: 'accrual' }, error: null },
-      // 8. Update invoice with journal entry id
-      { data: null, error: null },
-      // 9. Update inbox item as confirmed
+      // 7. Update inbox item as confirmed
       { data: null, error: null },
     ])
     mockCreateClient.mockResolvedValue(supabase as never)
@@ -225,9 +217,7 @@ describe('Invoice Inbox Confirm Route', () => {
       { data: { id: 'si-2', total: 1250 }, error: null },
       // 5. Insert items
       { data: null, error: null },
-      // 6. Get company settings
-      { data: { accounting_method: 'cash' }, error: null },
-      // 7. Update inbox item as confirmed
+      // 6. Update inbox item as confirmed
       { data: null, error: null },
     ])
     mockCreateClient.mockResolvedValue(supabase as never)
diff --git a/app/api/extensions/invoice-inbox/inbox/[id]/confirm/route.ts b/app/api/extensions/invoice-inbox/inbox/[id]/confirm/route.ts
index 44c90762..62badf33 100644
--- a/app/api/extensions/invoice-inbox/inbox/[id]/confirm/route.ts
+++ b/app/api/extensions/invoice-inbox/inbox/[id]/confirm/route.ts
@@ -2,9 +2,8 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { ensureInitialized } from '@/lib/init'
 import { eventBus } from '@/lib/events/bus'
-import { createSupplierInvoiceRegistrationEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
 import type { InvoiceExtractionResult } from '@/extensions/general/invoice-inbox/types'
-import type { SupplierInvoice, SupplierInvoiceItem } from '@/types'
+import type { SupplierInvoice } from '@/types'
 
 ensureInitialized()
 
@@ -192,36 +191,6 @@ export async function POST(
       return NextResponse.json({ error: itemsError.message }, { status: 500 })
     }
 
-    // Accrual method: create registration journal entry
-    const { data: settings } = await supabase
-      .from('company_settings')
-      .select('accounting_method')
-      .eq('user_id', user.id)
-      .single()
-
-    const accountingMethod = settings?.accounting_method || 'accrual'
-    let registrationJournalEntryId: string | null = null
-
-    if (accountingMethod === 'accrual') {
-      try {
-        const journalEntry = await createSupplierInvoiceRegistrationEntry(
-          user.id,
-          invoice as SupplierInvoice,
-          items as SupplierInvoiceItem[],
-          supplier.supplier_type
-        )
-        if (journalEntry) {
-          registrationJournalEntryId = journalEntry.id
-          await supabase
-            .from('supplier_invoices')
-            .update({ registration_journal_entry_id: journalEntry.id })
-            .eq('id', invoice.id)
-        }
-      } catch (err) {
-        console.error('[invoice-inbox] Failed to create registration journal entry:', err)
-      }
-    }
-
     // Update inbox item as confirmed
     await supabase
       .from('invoice_inbox_items')
@@ -246,11 +215,12 @@ export async function POST(
       // Non-blocking
     }
 
+    // Journal entry creation is handled asynchronously by the core
+    // supplier_invoice.confirmed event handler (see lib/bookkeeping/handlers/)
     return NextResponse.json({
       data: {
         ...invoice,
         items: itemInserts,
-        registration_journal_entry_id: registrationJournalEntryId,
       },
     })
   } catch (error) {
diff --git a/app/api/invoices/[id]/send/__tests__/route.test.ts b/app/api/invoices/[id]/send/__tests__/route.test.ts
index 1a8a8657..3a8e0e2b 100644
--- a/app/api/invoices/[id]/send/__tests__/route.test.ts
+++ b/app/api/invoices/[id]/send/__tests__/route.test.ts
@@ -29,7 +29,7 @@ vi.mock('@react-pdf/renderer', () => ({
   StyleSheet: { create: (s: unknown) => s },
 }))
 
-vi.mock('@/lib/invoice/pdf-template', () => ({
+vi.mock('@/lib/invoices/pdf-template', () => ({
   InvoicePDF: vi.fn().mockReturnValue('mock-pdf-element'),
 }))
 
diff --git a/app/api/invoices/__tests__/route.test.ts b/app/api/invoices/__tests__/route.test.ts
index 7a1a1322..26a197c9 100644
--- a/app/api/invoices/__tests__/route.test.ts
+++ b/app/api/invoices/__tests__/route.test.ts
@@ -19,9 +19,11 @@ vi.mock('@/lib/init', () => ({
 
 const mockGetVatRules = vi.fn()
 const mockCalculateVat = vi.fn()
-vi.mock('@/lib/invoice/vat-rules', () => ({
+const mockGetAvailableVatRates = vi.fn()
+vi.mock('@/lib/invoices/vat-rules', () => ({
   getVatRules: (...args: unknown[]) => mockGetVatRules(...args),
   calculateVat: (...args: unknown[]) => mockCalculateVat(...args),
+  getAvailableVatRates: (...args: unknown[]) => mockGetAvailableVatRates(...args),
   calculateTotal: vi.fn(),
 }))
 
@@ -164,6 +166,12 @@ describe('POST /api/invoices (create invoice)', () => {
       reverseChargeText: null,
     })
     mockCalculateVat.mockReturnValue(2500)
+    mockGetAvailableVatRates.mockReturnValue([
+      { rate: 25, label: '25%', treatment: 'standard_25' },
+      { rate: 12, label: '12%', treatment: 'reduced_12' },
+      { rate: 6, label: '6%', treatment: 'reduced_6' },
+      { rate: 0, label: '0% (momsfri)', treatment: 'exempt' },
+    ])
 
     // Fetch customer
     enqueue({ data: customer, error: null })
@@ -209,6 +217,12 @@ describe('POST /api/invoices (create invoice)', () => {
       reverseChargeText: null,
     })
     mockCalculateVat.mockReturnValue(2500)
+    mockGetAvailableVatRates.mockReturnValue([
+      { rate: 25, label: '25%', treatment: 'standard_25' },
+      { rate: 12, label: '12%', treatment: 'reduced_12' },
+      { rate: 6, label: '6%', treatment: 'reduced_6' },
+      { rate: 0, label: '0% (momsfri)', treatment: 'exempt' },
+    ])
 
     enqueue({ data: customer, error: null })
     enqueue({ data: 'F-2024001' })
diff --git a/extensions/general/ai-categorization/index.ts b/extensions/general/ai-categorization/index.ts
index 73dd779b..d4e5b9d9 100644
--- a/extensions/general/ai-categorization/index.ts
+++ b/extensions/general/ai-categorization/index.ts
@@ -1,5 +1,4 @@
-import { createClient } from '@/lib/supabase/server'
-import type { Extension } from '@/lib/extensions/types'
+import type { Extension, ExtensionContext } from '@/lib/extensions/types'
 import type { EventPayload } from '@/lib/events/types'
 import type { Transaction, EntityType } from '@/types'
 import {
@@ -26,7 +25,15 @@ const DEFAULT_SETTINGS: AiCategorizationSettings = {
   providerModel: 'claude-haiku-4-5-20251001',
 }
 
+/** Get settings via ExtensionContext (preferred in event handlers) */
+async function getSettingsViaCtx(ctx: ExtensionContext): Promise<AiCategorizationSettings> {
+  const stored = await ctx.settings.get<Partial<AiCategorizationSettings>>()
+  return { ...DEFAULT_SETTINGS, ...(stored || {}) }
+}
+
+/** Get settings for external callers (settings routes, on-demand API) */
 export async function getSettings(userId: string): Promise<AiCategorizationSettings> {
+  const { createClient } = await import('@/lib/supabase/server')
   const supabase = await createClient()
 
   const { data } = await supabase
@@ -38,7 +45,6 @@ export async function getSettings(userId: string): Promise<AiCategorizationSetti
     .single()
 
   if (!data?.value) return { ...DEFAULT_SETTINGS }
-
   return { ...DEFAULT_SETTINGS, ...(data.value as Partial<AiCategorizationSettings>) }
 }
 
@@ -49,6 +55,7 @@ export async function saveSettings(
   const current = await getSettings(userId)
   const merged = { ...current, ...partial }
 
+  const { createClient } = await import('@/lib/supabase/server')
   const supabase = await createClient()
 
   await supabase
@@ -87,6 +94,7 @@ export async function categorizeTransactions(
   userId: string,
   transactionIds: string[]
 ): Promise<CategorizationSuggestion[]> {
+  const { createClient } = await import('@/lib/supabase/server')
   const supabase = await createClient()
   const settings = await getSettings(userId)
 
@@ -125,12 +133,14 @@ export async function categorizeTransactions(
 // ============================================================
 
 async function handleTransactionSynced(
-  payload: EventPayload<'transaction.synced'>
+  payload: EventPayload<'transaction.synced'>,
+  ctx?: ExtensionContext
 ): Promise<void> {
   const { transactions: syncedTransactions, userId } = payload
+  const log = ctx?.log ?? console
 
   // Gate: Is autoSuggestEnabled?
-  const settings = await getSettings(userId)
+  const settings = ctx ? await getSettingsViaCtx(ctx) : await getSettings(userId)
   if (!settings.autoSuggestEnabled) {
     return
   }
@@ -143,12 +153,10 @@ async function handleTransactionSynced(
     return
   }
 
-  console.log(
-    `[ai-categorization] Auto-suggest triggered for ${uncategorized.length} uncategorized transactions`
-  )
+  log.info(`Auto-suggest triggered for ${uncategorized.length} uncategorized transactions`)
 
   try {
-    const supabase = await createClient()
+    const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
 
     const batch: TransactionForCategorization[] = uncategorized.map((t: Transaction) => ({
       id: t.id,
@@ -173,11 +181,11 @@ async function handleTransactionSynced(
       await storeSuggestions(userId, qualifiedSuggestions, supabase)
     }
 
-    console.log(
-      `[ai-categorization] Generated ${suggestions.length} suggestions, ${qualifiedSuggestions.length} above threshold (${settings.confidenceThreshold})`
+    log.info(
+      `Generated ${suggestions.length} suggestions, ${qualifiedSuggestions.length} above threshold (${settings.confidenceThreshold})`
     )
   } catch (error) {
-    console.error('[ai-categorization] handleTransactionSynced failed:', error)
+    log.error('handleTransactionSynced failed:', error)
   }
 }
 
@@ -251,6 +259,6 @@ export const aiCategorizationExtension: Extension = {
     path: '/settings/extensions/ai-categorization',
   },
   async onInstall(ctx) {
-    await saveSettings(ctx.userId, DEFAULT_SETTINGS)
+    await ctx.settings.set('settings', DEFAULT_SETTINGS)
   },
 }
diff --git a/extensions/general/enable-banking/index.ts b/extensions/general/enable-banking/index.ts
index e92cd254..9e4c997c 100644
--- a/extensions/general/enable-banking/index.ts
+++ b/extensions/general/enable-banking/index.ts
@@ -1,16 +1,9 @@
-import type { Extension } from '@/lib/extensions/types'
-import { createClient, createServiceClient } from '@/lib/supabase/server'
+import type { Extension, ExtensionContext } from '@/lib/extensions/types'
 import { NextResponse } from 'next/server'
-import { eventBus } from '@/lib/events'
 import {
   startAuthorization,
   getASPSPs,
-  createSession,
-  getAccountBalance,
-  isConsentExpiringSoon,
-  getDaysUntilExpiry,
   type ASPSP,
-  type AccountInfo,
 } from './lib/api-client'
 import { syncAccountTransactions } from './lib/sync'
 import type { StoredAccount } from './types'
@@ -41,7 +34,8 @@ export const enableBankingExtension: Extension = {
     {
       method: 'GET',
       path: '/banks',
-      handler: async () => {
+      handler: async (_request: Request, ctx?: ExtensionContext) => {
+        const log = ctx?.log ?? console
         try {
           const aspsps = await getASPSPs('SE')
           const banks = aspsps.map((aspsp: ASPSP) => ({
@@ -52,7 +46,7 @@ export const enableBankingExtension: Extension = {
           }))
           return NextResponse.json({ banks })
         } catch (error) {
-          console.error('Error fetching banks:', error)
+          log.error('Error fetching banks:', error)
           return NextResponse.json({
             banks: [
               { name: 'Nordea', country: 'SE', bic: 'NDEASESS' },
@@ -67,8 +61,9 @@ export const enableBankingExtension: Extension = {
     {
       method: 'POST',
       path: '/connect',
-      handler: async (request: Request) => {
-        const supabase = await createClient()
+      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) {
@@ -108,7 +103,7 @@ export const enableBankingExtension: Extension = {
             .single()
 
           if (error) {
-            console.error('Database error:', error)
+            log.error('Database error:', error)
             throw new Error('Failed to store connection')
           }
 
@@ -117,7 +112,7 @@ export const enableBankingExtension: Extension = {
             authorization_url: url,
           })
         } catch (error) {
-          console.error('Bank connection error:', error)
+          log.error('Bank connection error:', error)
           return NextResponse.json(
             { error: error instanceof Error ? error.message : 'Connection failed' },
             { status: 500 }
@@ -128,8 +123,9 @@ export const enableBankingExtension: Extension = {
     {
       method: 'POST',
       path: '/sync',
-      handler: async (request: Request) => {
-        const supabase = await createClient()
+      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) {
@@ -161,6 +157,9 @@ export const enableBankingExtension: Extension = {
             .toISOString()
             .split('T')[0]
 
+          // Use ctx.services.ingestTransactions when available
+          const ingestFn = ctx?.services.ingestTransactions
+
           let totalImported = 0
           let totalDuplicates = 0
 
@@ -171,7 +170,8 @@ export const enableBankingExtension: Extension = {
               connection.id,
               account,
               fromDate,
-              toDate
+              toDate,
+              ingestFn
             )
 
             totalImported += result.imported
@@ -198,7 +198,8 @@ export const enableBankingExtension: Extension = {
               .limit(totalImported)
 
             if (syncedTransactions && syncedTransactions.length > 0) {
-              await eventBus.emit({
+              const emit = ctx?.emit ?? (await import('@/lib/events/bus')).eventBus.emit.bind((await import('@/lib/events/bus')).eventBus)
+              await emit({
                 type: 'transaction.synced',
                 payload: { transactions: syncedTransactions as Transaction[], userId: user.id },
               })
@@ -211,7 +212,7 @@ export const enableBankingExtension: Extension = {
             last_synced_at: syncedAt,
           })
         } catch (error) {
-          console.error('Sync error:', error)
+          log.error('Sync error:', error)
           return NextResponse.json(
             { error: error instanceof Error ? error.message : 'Sync failed' },
             { status: 500 }
diff --git a/extensions/general/enable-banking/lib/sync.ts b/extensions/general/enable-banking/lib/sync.ts
index fcde7031..5e53c5c6 100644
--- a/extensions/general/enable-banking/lib/sync.ts
+++ b/extensions/general/enable-banking/lib/sync.ts
@@ -1,8 +1,16 @@
-import { SupabaseClient } from '@supabase/supabase-js'
+import type { SupabaseClient } from '@supabase/supabase-js'
 import { getTransactions, getAccountBalance } from './api-client'
-import { ingestTransactions, type RawTransaction } from '@/lib/transactions/ingest'
+import { ingestTransactions as defaultIngest } from '@/lib/transactions/ingest'
+import type { RawTransaction, IngestResult } from '@/types'
 import type { StoredAccount } from '../types'
 
+/** Ingest function signature — matches lib/transactions/ingest */
+export type IngestFn = (
+  supabase: SupabaseClient,
+  userId: string,
+  raw: RawTransaction[]
+) => Promise<IngestResult>
+
 export interface SyncResult {
   imported: number
   duplicates: number
@@ -14,6 +22,10 @@ export interface SyncResult {
  *
  * Fetches transactions from the Enable Banking API, converts to RawTransaction
  * format, and delegates to the shared ingestion pipeline.
+ *
+ * @param ingest - Optional ingest function override (defaults to core ingestTransactions).
+ *                 When called from an extension handler with ctx.services.ingestTransactions,
+ *                 pass that function to avoid direct @/lib imports.
  */
 export async function syncAccountTransactions(
   supabase: SupabaseClient,
@@ -21,7 +33,8 @@ export async function syncAccountTransactions(
   connectionId: string,
   account: StoredAccount,
   fromDate: string,
-  toDate: string
+  toDate: string,
+  ingest: IngestFn = defaultIngest
 ): Promise<SyncResult> {
   const bankTransactions = await getTransactions(
     account.uid,
@@ -44,7 +57,7 @@ export async function syncAccountTransactions(
     import_source: 'enable_banking',
   }))
 
-  const ingestResult = await ingestTransactions(supabase, userId, rawTransactions)
+  const ingestResult = await ingest(supabase, userId, rawTransactions)
 
   // Update account balance
   try {
diff --git a/extensions/general/invoice-inbox/index.ts b/extensions/general/invoice-inbox/index.ts
index b049f95c..f5b476d9 100644
--- a/extensions/general/invoice-inbox/index.ts
+++ b/extensions/general/invoice-inbox/index.ts
@@ -1,8 +1,6 @@
-import { createClient } from '@/lib/supabase/server'
-import { eventBus } from '@/lib/events/bus'
 import { analyzeInvoice } from './lib/invoice-analyzer'
 import { matchSupplier } from './lib/supplier-matcher'
-import type { Extension } from '@/lib/extensions/types'
+import type { Extension, ExtensionContext } from '@/lib/extensions/types'
 import type { EventPayload } from '@/lib/events/types'
 import type { InvoiceInboxSettings } from './types'
 
@@ -17,7 +15,15 @@ const DEFAULT_SETTINGS: InvoiceInboxSettings = {
   inboxEmail: null,
 }
 
+/** Get settings via ExtensionContext (preferred in event handlers) */
+async function getSettingsViaCtx(ctx: ExtensionContext): Promise<InvoiceInboxSettings> {
+  const stored = await ctx.settings.get<Partial<InvoiceInboxSettings>>()
+  return { ...DEFAULT_SETTINGS, ...(stored || {}) }
+}
+
+/** Get settings for external callers (settings routes, API routes) */
 export async function getSettings(userId: string): Promise<InvoiceInboxSettings> {
+  const { createClient } = await import('@/lib/supabase/server')
   const supabase = await createClient()
 
   const { data } = await supabase
@@ -40,6 +46,7 @@ export async function saveSettings(
   const current = await getSettings(userId)
   const merged = { ...current, ...partial }
 
+  const { createClient } = await import('@/lib/supabase/server')
   const supabase = await createClient()
 
   await supabase
@@ -73,9 +80,11 @@ const INVOICE_MIME_TYPES = [
  * be auto-processed as a supplier invoice.
  */
 async function handleDocumentUploaded(
-  payload: EventPayload<'document.uploaded'>
+  payload: EventPayload<'document.uploaded'>,
+  ctx?: ExtensionContext
 ): Promise<void> {
   const { document, userId } = payload
+  const log = ctx?.log ?? console
 
   // Gate: Is it a supported file type?
   if (!document.mime_type || !INVOICE_MIME_TYPES.includes(document.mime_type)) {
@@ -83,13 +92,13 @@ async function handleDocumentUploaded(
   }
 
   // Gate: Is autoProcessEnabled?
-  const settings = await getSettings(userId)
+  const settings = ctx ? await getSettingsViaCtx(ctx) : await getSettings(userId)
   if (!settings.autoProcessEnabled) {
     return
   }
 
   // Gate: Was this document already processed as an inbox item?
-  const supabase = await createClient()
+  const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
   const { data: existing } = await supabase
     .from('invoice_inbox_items')
     .select('id')
@@ -101,7 +110,7 @@ async function handleDocumentUploaded(
     return
   }
 
-  console.log(`[invoice-inbox] Auto-process triggered for document ${document.id}`)
+  log.info(`Auto-process triggered for document ${document.id}`)
 
   try {
     // Create inbox item
@@ -117,7 +126,7 @@ async function handleDocumentUploaded(
       .single()
 
     if (insertError || !inboxItem) {
-      console.error('[invoice-inbox] Failed to create inbox item:', insertError)
+      log.error('Failed to create inbox item:', insertError)
       return
     }
 
@@ -176,7 +185,8 @@ async function handleDocumentUploaded(
       .single()
 
     if (updatedItem) {
-      await eventBus.emit({
+      const emit = ctx?.emit ?? (await import('@/lib/events/bus')).eventBus.emit.bind((await import('@/lib/events/bus')).eventBus)
+      await emit({
         type: 'supplier_invoice.extracted',
         payload: {
           inboxItem: updatedItem,
@@ -186,9 +196,9 @@ async function handleDocumentUploaded(
       })
     }
 
-    console.log(`[invoice-inbox] Invoice ${inboxItem.id} processed (confidence: ${extraction.confidence})`)
+    log.info(`Invoice ${inboxItem.id} processed (confidence: ${extraction.confidence})`)
   } catch (error) {
-    console.error('[invoice-inbox] handleDocumentUploaded failed:', error)
+    log.error('handleDocumentUploaded failed:', error)
   }
 }
 
@@ -208,6 +218,6 @@ export const invoiceInboxExtension: Extension = {
     path: '/settings/extensions/invoice-inbox',
   },
   async onInstall(ctx) {
-    await saveSettings(ctx.userId, DEFAULT_SETTINGS)
+    await ctx.settings.set('settings', DEFAULT_SETTINGS)
   },
 }
diff --git a/extensions/general/push-notifications/index.ts b/extensions/general/push-notifications/index.ts
index 14e53bb4..1dfbba81 100644
--- a/extensions/general/push-notifications/index.ts
+++ b/extensions/general/push-notifications/index.ts
@@ -9,8 +9,7 @@
  *   check extension setting -> build payload -> send via unified pipeline
  */
 
-import { createClient } from '@/lib/supabase/server'
-import type { Extension } from '@/lib/extensions/types'
+import type { Extension, ExtensionContext } from '@/lib/extensions/types'
 import type { EventPayload } from '@/lib/events/types'
 import { sendNotificationToUser } from './notification-sender'
 import {
@@ -41,7 +40,15 @@ const DEFAULT_SETTINGS: PushNotificationSettings = {
   receiptMatchedEnabled: true,
 }
 
+/** Get settings via ExtensionContext (preferred in event handlers) */
+async function getSettingsViaCtx(ctx: ExtensionContext): Promise<PushNotificationSettings> {
+  const stored = await ctx.settings.get<Partial<PushNotificationSettings>>()
+  return { ...DEFAULT_SETTINGS, ...(stored || {}) }
+}
+
+/** Get settings for external callers (settings routes, cron jobs) */
 export async function getSettings(userId: string): Promise<PushNotificationSettings> {
+  const { createClient } = await import('@/lib/supabase/server')
   const supabase = await createClient()
 
   const { data } = await supabase
@@ -53,7 +60,6 @@ export async function getSettings(userId: string): Promise<PushNotificationSetti
     .single()
 
   if (!data?.value) return { ...DEFAULT_SETTINGS }
-
   return { ...DEFAULT_SETTINGS, ...(data.value as Partial<PushNotificationSettings>) }
 }
 
@@ -64,6 +70,7 @@ export async function saveSettings(
   const current = await getSettings(userId)
   const merged = { ...current, ...partial }
 
+  const { createClient } = await import('@/lib/supabase/server')
   const supabase = await createClient()
 
   await supabase
@@ -86,14 +93,15 @@ export async function saveSettings(
 // ============================================================
 
 async function handlePeriodLocked(
-  payload: EventPayload<'period.locked'>
+  payload: EventPayload<'period.locked'>,
+  ctx?: ExtensionContext
 ): Promise<void> {
   const { period, userId } = payload
 
-  const settings = await getSettings(userId)
+  const settings = ctx ? await getSettingsViaCtx(ctx) : await getSettings(userId)
   if (!settings.periodLockedEnabled) return
 
-  const supabase = await createClient()
+  const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
   const notificationPayload = createPeriodLockedPayload(period.name, period.id)
 
   const result = await sendNotificationToUser(
@@ -105,19 +113,20 @@ async function handlePeriodLocked(
   )
 
   if (result.sent) {
-    console.log(`[push-notifications] Period locked notification sent for ${period.name}`)
+    (ctx?.log ?? console).info(`Period locked notification sent for ${period.name}`)
   }
 }
 
 async function handleYearClosed(
-  payload: EventPayload<'period.year_closed'>
+  payload: EventPayload<'period.year_closed'>,
+  ctx?: ExtensionContext
 ): Promise<void> {
   const { period, userId } = payload
 
-  const settings = await getSettings(userId)
+  const settings = ctx ? await getSettingsViaCtx(ctx) : await getSettings(userId)
   if (!settings.periodYearClosedEnabled) return
 
-  const supabase = await createClient()
+  const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
   const notificationPayload = createYearClosedPayload(period.name, period.id)
 
   const result = await sendNotificationToUser(
@@ -129,19 +138,20 @@ async function handleYearClosed(
   )
 
   if (result.sent) {
-    console.log(`[push-notifications] Year closed notification sent for ${period.name}`)
+    (ctx?.log ?? console).info(`Year closed notification sent for ${period.name}`)
   }
 }
 
 async function handleInvoiceSent(
-  payload: EventPayload<'invoice.sent'>
+  payload: EventPayload<'invoice.sent'>,
+  ctx?: ExtensionContext
 ): Promise<void> {
   const { invoice, userId } = payload
 
-  const settings = await getSettings(userId)
+  const settings = ctx ? await getSettingsViaCtx(ctx) : await getSettings(userId)
   if (!settings.invoiceSentEnabled) return
 
-  const supabase = await createClient()
+  const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
   const notificationPayload = createInvoiceSentPayload(
     invoice.invoice_number,
     invoice.id
@@ -156,19 +166,20 @@ async function handleInvoiceSent(
   )
 
   if (result.sent) {
-    console.log(`[push-notifications] Invoice sent notification for #${invoice.invoice_number}`)
+    (ctx?.log ?? console).info(`Invoice sent notification for #${invoice.invoice_number}`)
   }
 }
 
 async function handleReceiptExtracted(
-  payload: EventPayload<'receipt.extracted'>
+  payload: EventPayload<'receipt.extracted'>,
+  ctx?: ExtensionContext
 ): Promise<void> {
   const { receipt, userId } = payload
 
-  const settings = await getSettings(userId)
+  const settings = ctx ? await getSettingsViaCtx(ctx) : await getSettings(userId)
   if (!settings.receiptExtractedEnabled) return
 
-  const supabase = await createClient()
+  const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
   const notificationPayload = createReceiptExtractedPayload(
     receipt.merchant_name,
     receipt.id
@@ -183,19 +194,20 @@ async function handleReceiptExtracted(
   )
 
   if (result.sent) {
-    console.log(`[push-notifications] Receipt extracted notification for ${receipt.id}`)
+    (ctx?.log ?? console).info(`Receipt extracted notification for ${receipt.id}`)
   }
 }
 
 async function handleReceiptMatched(
-  payload: EventPayload<'receipt.matched'>
+  payload: EventPayload<'receipt.matched'>,
+  ctx?: ExtensionContext
 ): Promise<void> {
   const { receipt, transaction, userId } = payload
 
-  const settings = await getSettings(userId)
+  const settings = ctx ? await getSettingsViaCtx(ctx) : await getSettings(userId)
   if (!settings.receiptMatchedEnabled) return
 
-  const supabase = await createClient()
+  const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
   const notificationPayload = createReceiptMatchedPayload(receipt.id, transaction.id)
 
   const result = await sendNotificationToUser(
@@ -207,7 +219,7 @@ async function handleReceiptMatched(
   )
 
   if (result.sent) {
-    console.log(`[push-notifications] Receipt matched notification for ${receipt.id}`)
+    (ctx?.log ?? console).info(`Receipt matched notification for ${receipt.id}`)
   }
 }
 
@@ -231,6 +243,6 @@ export const pushNotificationsExtension: Extension = {
     path: '/settings/extensions/push-notifications',
   },
   async onInstall(ctx) {
-    await saveSettings(ctx.userId, DEFAULT_SETTINGS)
+    await ctx.settings.set('settings', DEFAULT_SETTINGS)
   },
 }
diff --git a/extensions/general/receipt-ocr/index.ts b/extensions/general/receipt-ocr/index.ts
index 80234ec9..830a9830 100644
--- a/extensions/general/receipt-ocr/index.ts
+++ b/extensions/general/receipt-ocr/index.ts
@@ -1,11 +1,9 @@
-import { createClient } from '@/lib/supabase/server'
-import { eventBus } from '@/lib/events/bus'
 import { analyzeReceipt } from './lib/receipt-analyzer'
 import { processLineItems } from './lib/receipt-categorizer'
 import { autoMatchReceipts } from './lib/receipt-matcher'
-import type { Extension } from '@/lib/extensions/types'
+import type { Extension, ExtensionContext } from '@/lib/extensions/types'
 import type { EventPayload } from '@/lib/events/types'
-import type { Receipt, Transaction } from '@/types'
+import type { Receipt } from '@/types'
 
 // ============================================================
 // Settings
@@ -25,7 +23,15 @@ const DEFAULT_SETTINGS: ReceiptOcrSettings = {
   ocrConfidenceThreshold: 0.6,
 }
 
+/** Get settings via ExtensionContext (preferred in event handlers) */
+async function getSettingsViaCtx(ctx: ExtensionContext): Promise<ReceiptOcrSettings> {
+  const stored = await ctx.settings.get<Partial<ReceiptOcrSettings>>()
+  return { ...DEFAULT_SETTINGS, ...(stored || {}) }
+}
+
+/** Get settings for external callers (settings routes, API routes) */
 export async function getSettings(userId: string): Promise<ReceiptOcrSettings> {
+  const { createClient } = await import('@/lib/supabase/server')
   const supabase = await createClient()
 
   const { data } = await supabase
@@ -49,6 +55,7 @@ export async function saveSettings(
   const current = await getSettings(userId)
   const merged = { ...current, ...partial }
 
+  const { createClient } = await import('@/lib/supabase/server')
   const supabase = await createClient()
 
   await supabase
@@ -76,9 +83,11 @@ const IMAGE_MIME_TYPES = ['image/jpeg', 'image/png', 'image/webp', 'image/gif']
  * When an image is uploaded via the document archive, auto-trigger OCR.
  */
 async function handleDocumentUploaded(
-  payload: EventPayload<'document.uploaded'>
+  payload: EventPayload<'document.uploaded'>,
+  ctx?: ExtensionContext
 ): Promise<void> {
   const { document, userId } = payload
+  const log = ctx?.log ?? console
 
   // Gate: Is it an image?
   if (!document.mime_type || !IMAGE_MIME_TYPES.includes(document.mime_type)) {
@@ -86,15 +95,15 @@ async function handleDocumentUploaded(
   }
 
   // Gate: Is autoOcrEnabled?
-  const settings = await getSettings(userId)
+  const settings = ctx ? await getSettingsViaCtx(ctx) : await getSettings(userId)
   if (!settings.autoOcrEnabled) {
     return
   }
 
-  console.log(`[receipt-ocr] Auto-OCR triggered for document ${document.id}`)
+  log.info(`Auto-OCR triggered for document ${document.id}`)
 
   try {
-    const supabase = await createClient()
+    const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
 
     // Download image from storage
     const { data: fileData, error: downloadError } = await supabase.storage
@@ -102,7 +111,7 @@ async function handleDocumentUploaded(
       .download(document.storage_path)
 
     if (downloadError || !fileData) {
-      console.error('[receipt-ocr] Failed to download document:', downloadError)
+      log.error('Failed to download document:', downloadError)
       return
     }
 
@@ -116,8 +125,8 @@ async function handleDocumentUploaded(
 
     // Gate: Is confidence high enough?
     if (extraction.confidence < settings.ocrConfidenceThreshold) {
-      console.log(
-        `[receipt-ocr] Confidence ${extraction.confidence} below threshold ${settings.ocrConfidenceThreshold}, skipping`
+      log.info(
+        `Confidence ${extraction.confidence} below threshold ${settings.ocrConfidenceThreshold}, skipping`
       )
       return
     }
@@ -155,7 +164,7 @@ async function handleDocumentUploaded(
       .single()
 
     if (insertError || !receipt) {
-      console.error('[receipt-ocr] Failed to create receipt:', insertError)
+      log.error('Failed to create receipt:', insertError)
       return
     }
 
@@ -188,7 +197,8 @@ async function handleDocumentUploaded(
       .single()
 
     // Emit receipt.extracted
-    await eventBus.emit({
+    const emit = ctx?.emit ?? (await import('@/lib/events/bus')).eventBus.emit.bind((await import('@/lib/events/bus')).eventBus)
+    await emit({
       type: 'receipt.extracted',
       payload: {
         receipt: (completeReceipt || receipt) as unknown as Receipt,
@@ -198,9 +208,9 @@ async function handleDocumentUploaded(
       },
     })
 
-    console.log(`[receipt-ocr] Receipt ${receipt.id} created from document ${document.id}`)
+    log.info(`Receipt ${receipt.id} created from document ${document.id}`)
   } catch (error) {
-    console.error('[receipt-ocr] handleDocumentUploaded failed:', error)
+    log.error('handleDocumentUploaded failed:', error)
   }
 }
 
@@ -208,12 +218,14 @@ async function handleDocumentUploaded(
  * When new transactions arrive from banking sync, auto-match unmatched receipts.
  */
 async function handleTransactionSynced(
-  payload: EventPayload<'transaction.synced'>
+  payload: EventPayload<'transaction.synced'>,
+  ctx?: ExtensionContext
 ): Promise<void> {
   const { transactions: syncedTransactions, userId } = payload
+  const log = ctx?.log ?? console
 
   // Gate: Is autoMatchEnabled?
-  const settings = await getSettings(userId)
+  const settings = ctx ? await getSettingsViaCtx(ctx) : await getSettings(userId)
   if (!settings.autoMatchEnabled) {
     return
   }
@@ -224,12 +236,10 @@ async function handleTransactionSynced(
     return
   }
 
-  console.log(
-    `[receipt-ocr] Auto-match triggered for ${expenseTransactions.length} expense transactions`
-  )
+  log.info(`Auto-match triggered for ${expenseTransactions.length} expense transactions`)
 
   try {
-    const supabase = await createClient()
+    const supabase = ctx?.supabase ?? await (await import('@/lib/supabase/server')).createClient()
 
     // Fetch unmatched receipts
     const { data: unmatchedReceipts, error: fetchError } = await supabase
@@ -250,6 +260,8 @@ async function handleTransactionSynced(
       settings.autoMatchThreshold
     )
 
+    const emit = ctx?.emit ?? (await import('@/lib/events/bus')).eventBus.emit.bind((await import('@/lib/events/bus')).eventBus)
+
     // Process each match
     for (const { receipt, match } of matches) {
       // Update receipt with match
@@ -268,7 +280,7 @@ async function handleTransactionSynced(
         .eq('id', match.transaction.id)
 
       // Emit receipt.matched
-      await eventBus.emit({
+      await emit({
         type: 'receipt.matched',
         payload: {
           receipt,
@@ -279,12 +291,12 @@ async function handleTransactionSynced(
         },
       })
 
-      console.log(
-        `[receipt-ocr] Auto-matched receipt ${receipt.id} to transaction ${match.transaction.id} (confidence: ${match.confidence})`
+      log.info(
+        `Auto-matched receipt ${receipt.id} to transaction ${match.transaction.id} (confidence: ${match.confidence})`
       )
     }
   } catch (error) {
-    console.error('[receipt-ocr] handleTransactionSynced failed:', error)
+    log.error('handleTransactionSynced failed:', error)
   }
 }
 
@@ -317,6 +329,6 @@ export const receiptOcrExtension: Extension = {
     path: '/settings/extensions/receipt-ocr',
   },
   async onInstall(ctx) {
-    await saveSettings(ctx.userId, DEFAULT_SETTINGS)
+    await ctx.settings.set('settings', DEFAULT_SETTINGS)
   },
 }
diff --git a/lib/bookkeeping/handlers/__tests__/supplier-invoice-handler.test.ts b/lib/bookkeeping/handlers/__tests__/supplier-invoice-handler.test.ts
new file mode 100644
index 00000000..f67195bd
--- /dev/null
+++ b/lib/bookkeeping/handlers/__tests__/supplier-invoice-handler.test.ts
@@ -0,0 +1,123 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { eventBus } from '@/lib/events/bus'
+import {
+  createQueuedMockSupabase,
+  makeSupplierInvoice,
+} from '@/tests/helpers'
+
+vi.mock('@/lib/supabase/server', () => ({
+  createClient: vi.fn(),
+}))
+
+vi.mock('@/lib/bookkeeping/supplier-invoice-entries', () => ({
+  createSupplierInvoiceRegistrationEntry: vi.fn(),
+}))
+
+import { createClient } from '@/lib/supabase/server'
+import { createSupplierInvoiceRegistrationEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
+import { registerSupplierInvoiceHandler } from '../supplier-invoice-handler'
+
+const mockCreateClient = vi.mocked(createClient)
+const mockCreateEntry = vi.mocked(createSupplierInvoiceRegistrationEntry)
+
+describe('Supplier Invoice Core Handler', () => {
+  let unsubscribe: () => void
+
+  beforeEach(() => {
+    vi.clearAllMocks()
+    eventBus.clear()
+    unsubscribe = registerSupplierInvoiceHandler()
+  })
+
+  afterEach(() => {
+    unsubscribe()
+  })
+
+  it('creates registration journal entry for accrual method', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    enqueueMany([
+      // 1. company_settings
+      { data: { accounting_method: 'accrual' }, error: null },
+      // 2. supplier_invoice_items
+      { data: [{ id: 'item-1', account_number: '6200', line_total: 1000, sort_order: 0 }], error: null },
+      // 3. supplier (type)
+      { data: { supplier_type: 'swedish_business' }, error: null },
+      // 4. Update invoice with journal entry id
+      { data: null, error: null },
+    ])
+    mockCreateClient.mockResolvedValue(supabase as never)
+    mockCreateEntry.mockResolvedValue({ id: 'je-1' } as never)
+
+    const invoice = makeSupplierInvoice({ id: 'si-1', supplier_id: 'sup-1' })
+
+    await eventBus.emit({
+      type: 'supplier_invoice.confirmed',
+      payload: {
+        inboxItem: { id: 'inbox-1' } as never,
+        supplierInvoice: invoice,
+        userId: 'user-1',
+      },
+    })
+
+    expect(mockCreateEntry).toHaveBeenCalledWith(
+      'user-1',
+      invoice,
+      expect.any(Array),
+      'swedish_business'
+    )
+  })
+
+  it('skips journal entry for cash method', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    enqueueMany([
+      // company_settings with cash method
+      { data: { accounting_method: 'cash' }, error: null },
+    ])
+    mockCreateClient.mockResolvedValue(supabase as never)
+
+    const invoice = makeSupplierInvoice({ id: 'si-2' })
+
+    await eventBus.emit({
+      type: 'supplier_invoice.confirmed',
+      payload: {
+        inboxItem: { id: 'inbox-2' } as never,
+        supplierInvoice: invoice,
+        userId: 'user-1',
+      },
+    })
+
+    expect(mockCreateEntry).not.toHaveBeenCalled()
+  })
+
+  it('handles journal entry creation failure gracefully', async () => {
+    const { supabase, enqueueMany } = createQueuedMockSupabase()
+    enqueueMany([
+      { data: { accounting_method: 'accrual' }, error: null },
+      { data: [{ id: 'item-1', account_number: '6200', line_total: 500, sort_order: 0 }], error: null },
+      { data: { supplier_type: 'swedish_business' }, error: null },
+    ])
+    mockCreateClient.mockResolvedValue(supabase as never)
+    mockCreateEntry.mockRejectedValue(new Error('No fiscal period'))
+
+    const consoleSpy = vi.spyOn(console, 'error').mockImplementation(() => {})
+
+    const invoice = makeSupplierInvoice({ id: 'si-3' })
+
+    // Should not throw
+    await eventBus.emit({
+      type: 'supplier_invoice.confirmed',
+      payload: {
+        inboxItem: { id: 'inbox-3' } as never,
+        supplierInvoice: invoice,
+        userId: 'user-1',
+      },
+    })
+
+    expect(consoleSpy).toHaveBeenCalledWith(
+      '[supplier-invoice-handler] Failed to create registration journal entry:',
+      expect.any(Error)
+    )
+
+    consoleSpy.mockRestore()
+  })
+})
diff --git a/lib/bookkeeping/handlers/supplier-invoice-handler.ts b/lib/bookkeeping/handlers/supplier-invoice-handler.ts
new file mode 100644
index 00000000..b619bffb
--- /dev/null
+++ b/lib/bookkeeping/handlers/supplier-invoice-handler.ts
@@ -0,0 +1,77 @@
+import { eventBus } from '@/lib/events/bus'
+import type { EventPayload } from '@/lib/events/types'
+import { createClient } from '@/lib/supabase/server'
+import { createSupplierInvoiceRegistrationEntry } from '@/lib/bookkeeping/supplier-invoice-entries'
+import type { SupplierInvoiceItem } from '@/types'
+
+/**
+ * Core event handler: creates a registration journal entry when a supplier
+ * invoice is confirmed (accrual method only).
+ *
+ * This decouples journal entry creation from the invoice-inbox extension,
+ * making it a core concern triggered by the `supplier_invoice.confirmed` event.
+ */
+async function handleSupplierInvoiceConfirmed(
+  payload: EventPayload<'supplier_invoice.confirmed'>
+): Promise<void> {
+  const { supplierInvoice, userId } = payload
+
+  const supabase = await createClient()
+
+  // Check accounting method
+  const { data: settings } = await supabase
+    .from('company_settings')
+    .select('accounting_method')
+    .eq('user_id', userId)
+    .single()
+
+  const accountingMethod = settings?.accounting_method || 'accrual'
+  if (accountingMethod !== 'accrual') return
+
+  // Fetch invoice items
+  const { data: items, error: itemsError } = await supabase
+    .from('supplier_invoice_items')
+    .select('*')
+    .eq('supplier_invoice_id', supplierInvoice.id)
+    .order('sort_order')
+
+  if (itemsError || !items || items.length === 0) {
+    console.error('[supplier-invoice-handler] Failed to fetch invoice items:', itemsError)
+    return
+  }
+
+  // Fetch supplier type
+  const { data: supplier } = await supabase
+    .from('suppliers')
+    .select('supplier_type')
+    .eq('id', supplierInvoice.supplier_id)
+    .single()
+
+  const supplierType = supplier?.supplier_type || 'swedish_business'
+
+  try {
+    const journalEntry = await createSupplierInvoiceRegistrationEntry(
+      userId,
+      supplierInvoice,
+      items as SupplierInvoiceItem[],
+      supplierType
+    )
+
+    if (journalEntry) {
+      await supabase
+        .from('supplier_invoices')
+        .update({ registration_journal_entry_id: journalEntry.id })
+        .eq('id', supplierInvoice.id)
+    }
+  } catch (err) {
+    console.error('[supplier-invoice-handler] Failed to create registration journal entry:', err)
+  }
+}
+
+/**
+ * Register the core supplier invoice handler on the event bus.
+ * Returns an unsubscribe function.
+ */
+export function registerSupplierInvoiceHandler(): () => void {
+  return eventBus.on('supplier_invoice.confirmed', handleSupplierInvoiceConfirmed)
+}
diff --git a/lib/bookkeeping/invoice-entries.ts b/lib/bookkeeping/invoice-entries.ts
index 440c8e55..a430149b 100644
--- a/lib/bookkeeping/invoice-entries.ts
+++ b/lib/bookkeeping/invoice-entries.ts
@@ -1,6 +1,6 @@
 import { createJournalEntry, findFiscalPeriod } from './engine'
 import { generateSalesVatLines, generateReverseChargeLines } from './vat-entries'
-import { getVatTreatmentForRate } from '@/lib/invoice/vat-rules'
+import { getVatTreatmentForRate } from '@/lib/invoices/vat-rules'
 import type {
   CreateJournalEntryInput,
   CreateJournalEntryLineInput,
diff --git a/lib/extensions/__tests__/context-factory.test.ts b/lib/extensions/__tests__/context-factory.test.ts
new file mode 100644
index 00000000..c14a7281
--- /dev/null
+++ b/lib/extensions/__tests__/context-factory.test.ts
@@ -0,0 +1,126 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import { createExtensionContext } from '../context-factory'
+import { eventBus } from '@/lib/events/bus'
+import { createMockSupabase } from '@/tests/helpers'
+
+vi.mock('@/lib/transactions/ingest', () => ({
+  ingestTransactions: vi.fn().mockResolvedValue({
+    imported: 0, duplicates: 0, reconciled: 0,
+    auto_categorized: 0, auto_matched_invoices: 0, errors: 0,
+    transaction_ids: [],
+  }),
+}))
+
+beforeEach(() => {
+  eventBus.clear()
+  vi.clearAllMocks()
+})
+
+describe('createExtensionContext', () => {
+  it('returns context with correct userId and extensionId', () => {
+    const { supabase } = createMockSupabase()
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'test-ext')
+
+    expect(ctx.userId).toBe('user-1')
+    expect(ctx.extensionId).toBe('test-ext')
+  })
+
+  it('provides supabase client', () => {
+    const { supabase } = createMockSupabase()
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'test-ext')
+
+    expect(ctx.supabase).toBe(supabase)
+  })
+
+  it('emit() delegates to eventBus.emit()', async () => {
+    const { supabase } = createMockSupabase()
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'test-ext')
+
+    const handler = vi.fn()
+    eventBus.on('journal_entry.committed', handler)
+
+    await ctx.emit({
+      type: 'journal_entry.committed',
+      payload: { entry: { id: 'e1' } as never, userId: 'user-1' },
+    })
+
+    expect(handler).toHaveBeenCalledWith({ entry: { id: 'e1' }, userId: 'user-1' })
+  })
+
+  it('log methods prefix with extensionId', () => {
+    const { supabase } = createMockSupabase()
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'my-ext')
+
+    const logSpy = vi.spyOn(console, 'log').mockImplementation(() => {})
+    const warnSpy = vi.spyOn(console, 'warn').mockImplementation(() => {})
+    const errorSpy = vi.spyOn(console, 'error').mockImplementation(() => {})
+
+    ctx.log.info('hello', 42)
+    ctx.log.warn('caution')
+    ctx.log.error('oops')
+
+    expect(logSpy).toHaveBeenCalledWith('[my-ext]', 'hello', 42)
+    expect(warnSpy).toHaveBeenCalledWith('[my-ext]', 'caution')
+    expect(errorSpy).toHaveBeenCalledWith('[my-ext]', 'oops')
+
+    logSpy.mockRestore()
+    warnSpy.mockRestore()
+    errorSpy.mockRestore()
+  })
+
+  it('settings.get() queries extension_data table', async () => {
+    const { supabase, mockResult } = createMockSupabase()
+    mockResult({ data: { value: { autoOcr: true } }, error: null })
+
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'receipt-ocr')
+    const result = await ctx.settings.get<{ autoOcr: boolean }>('settings')
+
+    expect(result).toEqual({ autoOcr: true })
+    expect(supabase.from).toHaveBeenCalledWith('extension_data')
+  })
+
+  it('settings.get() without key defaults to "settings"', async () => {
+    const { supabase, mockResult } = createMockSupabase()
+    mockResult({ data: { value: { foo: 'bar' } }, error: null })
+
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'test-ext')
+    const result = await ctx.settings.get<{ foo: string }>()
+
+    expect(result).toEqual({ foo: 'bar' })
+  })
+
+  it('settings.get() returns null when no data', async () => {
+    const { supabase, mockResult } = createMockSupabase()
+    mockResult({ data: null, error: null })
+
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'test-ext')
+    const result = await ctx.settings.get('missing-key')
+
+    expect(result).toBeNull()
+  })
+
+  it('settings.set() upserts into extension_data table', async () => {
+    const { supabase, mockResult } = createMockSupabase()
+    mockResult({ data: null, error: null })
+
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'test-ext')
+    await ctx.settings.set('my-key', { value: 123 })
+
+    expect(supabase.from).toHaveBeenCalledWith('extension_data')
+  })
+
+  it('storage.getPublicUrl() returns URL string', () => {
+    const { supabase } = createMockSupabase()
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'test-ext')
+
+    const url = ctx.storage.getPublicUrl('documents', 'path/to/file.pdf')
+    expect(typeof url).toBe('string')
+  })
+
+  it('services.ingestTransactions is a function', () => {
+    const { supabase } = createMockSupabase()
+    const ctx = createExtensionContext(supabase as never, 'user-1', 'test-ext')
+
+    expect(typeof ctx.services.ingestTransactions).toBe('function')
+  })
+})
diff --git a/lib/extensions/__tests__/registry.test.ts b/lib/extensions/__tests__/registry.test.ts
index 7c15deb1..5296ec8b 100644
--- a/lib/extensions/__tests__/registry.test.ts
+++ b/lib/extensions/__tests__/registry.test.ts
@@ -1,7 +1,14 @@
 import { describe, it, expect, beforeEach, vi } from 'vitest'
-import { extensionRegistry } from '../registry'
+import { extensionRegistry, setContextFactory } from '../registry'
 import { eventBus } from '@/lib/events/bus'
-import type { Extension } from '../types'
+import type { Extension, ExtensionContext } from '../types'
+
+vi.mock('@/lib/supabase/server', () => ({
+  createClient: vi.fn().mockResolvedValue({
+    from: vi.fn(),
+    storage: { from: vi.fn() },
+  }),
+}))
 
 beforeEach(() => {
   extensionRegistry.clear()
@@ -40,7 +47,8 @@ describe('ExtensionRegistry', () => {
       payload: { entry: { id: 'e1' } as never, userId: 'u1' },
     })
 
-    expect(handler).toHaveBeenCalledWith({ entry: { id: 'e1' }, userId: 'u1' })
+    expect(handler).toHaveBeenCalled()
+    expect(handler.mock.calls[0][0]).toEqual({ entry: { id: 'e1' }, userId: 'u1' })
   })
 
   it('register() skips duplicate registration (same id)', () => {
@@ -126,4 +134,28 @@ describe('ExtensionRegistry', () => {
     expect(handler1).not.toHaveBeenCalled()
     expect(handler2).not.toHaveBeenCalled()
   })
+
+  it('handler receives ExtensionContext when context factory is set', async () => {
+    const handler = vi.fn()
+    const mockCtx = { extensionId: 'ctx-ext', userId: 'u1' } as ExtensionContext
+
+    setContextFactory((_supabase, _userId, _extId) => mockCtx)
+
+    const ext = makeExtension({
+      id: 'ctx-ext',
+      eventHandlers: [{ eventType: 'journal_entry.committed', handler }],
+    })
+
+    extensionRegistry.register(ext)
+
+    await eventBus.emit({
+      type: 'journal_entry.committed',
+      payload: { entry: { id: 'e1' } as never, userId: 'u1' },
+    })
+
+    expect(handler).toHaveBeenCalledWith(
+      { entry: { id: 'e1' }, userId: 'u1' },
+      mockCtx
+    )
+  })
 })
diff --git a/lib/extensions/context-factory.ts b/lib/extensions/context-factory.ts
new file mode 100644
index 00000000..131f8cab
--- /dev/null
+++ b/lib/extensions/context-factory.ts
@@ -0,0 +1,122 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+import type { CoreEvent } from '@/lib/events/types'
+import { eventBus } from '@/lib/events/bus'
+import { ingestTransactions } from '@/lib/transactions/ingest'
+import type {
+  ExtensionContext,
+  ExtensionLogger,
+  ExtensionSettings,
+  ExtensionStorage,
+  ExtensionServices,
+} from './types'
+
+/**
+ * Create a prefixed logger for an extension.
+ */
+function createLogger(extensionId: string): ExtensionLogger {
+  const prefix = `[${extensionId}]`
+  return {
+    info: (message: string, ...args: unknown[]) => console.log(prefix, message, ...args),
+    warn: (message: string, ...args: unknown[]) => console.warn(prefix, message, ...args),
+    error: (message: string, ...args: unknown[]) => console.error(prefix, message, ...args),
+  }
+}
+
+/**
+ * Create a settings accessor scoped to a specific extension.
+ */
+function createSettings(
+  supabase: SupabaseClient,
+  userId: string,
+  extensionId: string
+): ExtensionSettings {
+  return {
+    async get<T>(key?: string): Promise<T | null> {
+      const lookupKey = key ?? 'settings'
+      const { data } = await supabase
+        .from('extension_data')
+        .select('value')
+        .eq('user_id', userId)
+        .eq('extension_id', extensionId)
+        .eq('key', lookupKey)
+        .single()
+
+      return (data?.value as T) ?? null
+    },
+
+    async set<T>(key: string, value: T): Promise<void> {
+      await supabase
+        .from('extension_data')
+        .upsert(
+          {
+            user_id: userId,
+            extension_id: extensionId,
+            key,
+            value,
+          },
+          { onConflict: 'user_id,extension_id,key' }
+        )
+    },
+  }
+}
+
+/**
+ * Create a storage accessor wrapping Supabase storage.
+ */
+function createStorage(supabase: SupabaseClient): ExtensionStorage {
+  return {
+    async download(bucket: string, path: string) {
+      const { data, error } = await supabase.storage
+        .from(bucket)
+        .download(path)
+      return { data, error: error?.message }
+    },
+
+    async upload(bucket: string, path: string, data: ArrayBuffer, options?: { contentType?: string }) {
+      const { error } = await supabase.storage
+        .from(bucket)
+        .upload(path, data, options ? { contentType: options.contentType } : undefined)
+      if (error) return { path: '', error: error.message }
+      return { path }
+    },
+
+    getPublicUrl(bucket: string, path: string): string {
+      const { data } = supabase.storage
+        .from(bucket)
+        .getPublicUrl(path)
+      return data.publicUrl
+    },
+  }
+}
+
+/**
+ * Create core services exposed to extensions.
+ */
+function createServices(): ExtensionServices {
+  return {
+    ingestTransactions,
+  }
+}
+
+/**
+ * Build a fully populated ExtensionContext.
+ *
+ * The context gives extensions access to Supabase, event emission, settings,
+ * storage, logging, and core services — without importing from core modules.
+ */
+export function createExtensionContext(
+  supabase: SupabaseClient,
+  userId: string,
+  extensionId: string
+): ExtensionContext {
+  return {
+    userId,
+    extensionId,
+    supabase,
+    emit: (event: CoreEvent) => eventBus.emit(event),
+    settings: createSettings(supabase, userId, extensionId),
+    storage: createStorage(supabase),
+    log: createLogger(extensionId),
+    services: createServices(),
+  }
+}
diff --git a/lib/extensions/registry.ts b/lib/extensions/registry.ts
index 55d33957..21809846 100644
--- a/lib/extensions/registry.ts
+++ b/lib/extensions/registry.ts
@@ -1,6 +1,25 @@
 import { eventBus } from '@/lib/events/bus'
 import type { CoreEventType } from '@/lib/events/types'
-import type { Extension } from './types'
+import type { Extension, ExtensionContext } from './types'
+import type { SupabaseClient } from '@supabase/supabase-js'
+
+/** Factory function type for creating extension contexts */
+export type ContextFactory = (
+  supabase: SupabaseClient,
+  userId: string,
+  extensionId: string
+) => ExtensionContext
+
+/** Lazy-loaded context factory — set during initialization */
+let contextFactory: ContextFactory | null = null
+
+/**
+ * Set the context factory used to build ExtensionContext for event handlers.
+ * Called once during system initialization.
+ */
+export function setContextFactory(factory: ContextFactory): void {
+  contextFactory = factory
+}
 
 /**
  * Extension Registry — singleton that manages extension lifecycle.
@@ -15,6 +34,10 @@ class ExtensionRegistry {
 
   /**
    * Register an extension: store it and wire its event handlers to the bus.
+   *
+   * Each handler is wrapped so it receives `(payload, ctx)`. The context is
+   * built lazily when the event fires, using the userId from the payload and
+   * a Supabase client created from the current request cookies.
    */
   register(extension: Extension): void {
     if (this.extensions.has(extension.id)) {
@@ -28,8 +51,24 @@ class ExtensionRegistry {
     const unsubs: (() => void)[] = []
     if (extension.eventHandlers) {
       for (const { eventType, handler } of extension.eventHandlers) {
-        // Cast is safe: the handler is stored by eventType key, so it only receives matching payloads
-        const unsub = eventBus.on(eventType as CoreEventType, handler)
+        // Wrap handler to inject ExtensionContext as second argument
+        const wrappedHandler = async (payload: { userId: string; [key: string]: unknown }) => {
+          let ctx: ExtensionContext | undefined
+          if (contextFactory && payload.userId) {
+            try {
+              // Dynamic import to avoid circular deps at module load time
+              const { createClient } = await import('@/lib/supabase/server')
+              const supabase = await createClient()
+              ctx = contextFactory(supabase, payload.userId, extension.id)
+            } catch {
+              // Context creation failed (e.g. no request cookies in cron jobs).
+              // Handler still gets called — ctx will be undefined.
+            }
+          }
+          return handler(payload, ctx)
+        }
+
+        const unsub = eventBus.on(eventType as CoreEventType, wrappedHandler)
         unsubs.push(unsub)
       }
     }
diff --git a/lib/extensions/types.ts b/lib/extensions/types.ts
index bfd917a5..b74cacf8 100644
--- a/lib/extensions/types.ts
+++ b/lib/extensions/types.ts
@@ -1,5 +1,6 @@
-import type { CoreEventType } from '@/lib/events/types'
-import type { EntityType } from '@/types'
+import type { SupabaseClient } from '@supabase/supabase-js'
+import type { CoreEvent, CoreEventType } from '@/lib/events/types'
+import type { EntityType, RawTransaction, IngestResult } from '@/types'
 
 // ============================================================
 // Extension Marketplace Types
@@ -63,7 +64,7 @@ export interface RouteDefinition {
 export interface ApiRouteDefinition {
   method: 'GET' | 'POST' | 'PUT' | 'DELETE' | 'PATCH'
   path: string
-  handler: (request: Request) => Promise<Response>
+  handler: (request: Request, ctx?: ExtensionContext) => Promise<Response>
 }
 
 /** Sidebar navigation item added by an extension */
@@ -112,13 +113,44 @@ export interface MappingRuleTypeDefinition {
 export interface ExtensionEventHandler {
   eventType: CoreEventType
   // eslint-disable-next-line @typescript-eslint/no-explicit-any
-  handler: (payload: any) => Promise<void> | void
+  handler: (payload: any, ctx?: ExtensionContext) => Promise<void> | void
 }
 
-/** Context passed to extension lifecycle hooks */
+/** Logger interface for extensions */
+export interface ExtensionLogger {
+  info(message: string, ...args: unknown[]): void
+  warn(message: string, ...args: unknown[]): void
+  error(message: string, ...args: unknown[]): void
+}
+
+/** Settings accessor for extension-scoped key-value data */
+export interface ExtensionSettings {
+  get<T>(key?: string): Promise<T | null>
+  set<T>(key: string, value: T): Promise<void>
+}
+
+/** Storage accessor wrapping Supabase storage */
+export interface ExtensionStorage {
+  download(bucket: string, path: string): Promise<{ data: Blob | null; error?: string }>
+  upload(bucket: string, path: string, data: ArrayBuffer, options?: { contentType?: string }): Promise<{ path: string; error?: string }>
+  getPublicUrl(bucket: string, path: string): string
+}
+
+/** Core services exposed to extensions */
+export interface ExtensionServices {
+  ingestTransactions(supabase: SupabaseClient, userId: string, raw: RawTransaction[]): Promise<IngestResult>
+}
+
+/** Context passed to extension lifecycle hooks and event handlers */
 export interface ExtensionContext {
   userId: string
   extensionId: string
+  supabase: SupabaseClient
+  emit(event: CoreEvent): Promise<void>
+  settings: ExtensionSettings
+  storage: ExtensionStorage
+  log: ExtensionLogger
+  services: ExtensionServices
 }
 
 /**
diff --git a/lib/init.ts b/lib/init.ts
index 1b40eb85..5047fd48 100644
--- a/lib/init.ts
+++ b/lib/init.ts
@@ -1,10 +1,21 @@
 import { loadExtensions } from '@/lib/extensions/loader'
+import { setContextFactory } from '@/lib/extensions/registry'
+import { createExtensionContext } from '@/lib/extensions/context-factory'
+import { registerSupplierInvoiceHandler } from '@/lib/bookkeeping/handlers/supplier-invoice-handler'
+
+let initialized = false
 
 /**
- * Ensure the system is initialized (extensions loaded).
+ * Ensure the system is initialized (extensions loaded, context factory wired,
+ * core event handlers registered).
  * Called from API routes that emit events.
  * Idempotent — safe to call multiple times.
  */
 export function ensureInitialized(): void {
+  if (initialized) return
+  initialized = true
+
+  setContextFactory(createExtensionContext)
+  registerSupplierInvoiceHandler()
   loadExtensions()
 }
diff --git a/lib/transactions/ingest.ts b/lib/transactions/ingest.ts
index fb1171ed..7000ed7b 100644
--- a/lib/transactions/ingest.ts
+++ b/lib/transactions/ingest.ts
@@ -4,34 +4,10 @@ import { createTransactionJournalEntry } from '@/lib/bookkeeping/transaction-ent
 import { getBestInvoiceMatch } from '@/lib/invoices/invoice-matching'
 import { tryReconcileTransaction, fetchUnlinkedGLLines } from '@/lib/reconciliation/bank-reconciliation'
 import type { UnlinkedGLLine } from '@/lib/reconciliation/bank-reconciliation'
-import type { Transaction } from '@/types'
+import type { Transaction, RawTransaction, IngestResult } from '@/types'
 
-/**
- * Normalized transaction input for the generic ingestion pipeline.
- * Both file import and PSD2 sync convert to this format before ingesting.
- */
-export interface RawTransaction {
-  date: string
-  description: string
-  amount: number
-  currency: string
-  external_id: string // dedup key
-  mcc_code?: number | null
-  merchant_name?: string | null
-  reference?: string | null // OCR number, Bankgiro ref, etc.
-  bank_connection_id?: string | null
-  import_source?: string // 'csv_nordea', 'camt053', 'enable_banking', etc.
-}
-
-export interface IngestResult {
-  imported: number
-  duplicates: number
-  reconciled: number
-  auto_categorized: number
-  auto_matched_invoices: number
-  errors: number
-  transaction_ids: string[]
-}
+// Re-export types for backward compatibility
+export type { RawTransaction, IngestResult } from '@/types'
 
 /**
  * Generic transaction ingestion pipeline.
diff --git a/tests/helpers.ts b/tests/helpers.ts
index 00a306bd..74e7d14c 100644
--- a/tests/helpers.ts
+++ b/tests/helpers.ts
@@ -302,6 +302,8 @@ export function makeInvoice(overrides: Partial<Invoice> = {}): Invoice {
     notes: null,
     reverse_charge_text: null,
     credited_invoice_id: null,
+    document_type: 'invoice',
+    converted_from_id: null,
     paid_at: null,
     paid_amount: null,
     created_at: '2024-06-15T14:30:00Z',
@@ -436,6 +438,7 @@ export function makeCompanySettings(
     invoice_prefix: 'F',
     next_invoice_number: 1,
     invoice_default_days: 30,
+    invoice_default_notes: null,
     onboarding_step: 6,
     onboarding_complete: true,
     sector_slug: null,
diff --git a/types/index.ts b/types/index.ts
index 2918f459..3827c2ca 100644
--- a/types/index.ts
+++ b/types/index.ts
@@ -1659,3 +1659,32 @@ export const REMINDER_LEVEL_DESCRIPTIONS: Record<1 | 2 | 3, string> = {
   2: '30 dagar efter förfallodatum',
   3: '45 dagar efter förfallodatum'
 }
+
+// ============================================================
+// Transaction Ingestion Types (re-exported for extension use)
+// ============================================================
+
+/** Normalized transaction input for the generic ingestion pipeline */
+export interface RawTransaction {
+  date: string
+  description: string
+  amount: number
+  currency: string
+  external_id: string
+  mcc_code?: number | null
+  merchant_name?: string | null
+  reference?: string | null
+  bank_connection_id?: string | null
+  import_source?: string
+}
+
+/** Result of the transaction ingestion pipeline */
+export interface IngestResult {
+  imported: number
+  duplicates: number
+  reconciled: number
+  auto_categorized: number
+  auto_matched_invoices: number
+  errors: number
+  transaction_ids: string[]
+}