feat: register export sector with 4 extension definitions

Add export & utrikeshandel sector to the extension system with BAS
accounts (3105, 3108, 3109, 3521, 3522), sector metadata, icon
imports, workspace registry entries, and design document.

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

lib/bookkeeping/bas-reference.ts

@@ -1015,6 +1015,38 @@ export const BAS_REFERENCE: BASReferenceAccount[] = [
     sru_code: '7311',
   },
 
+  // 31 - Forsaljning varor utanfor Sverige
+  {
+    account_number: '3105',
+    account_name: 'Forsaljning varor export utanfor EU',
+    account_class: 3,
+    account_group: '31',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Intakter fran forsaljning av varor till kunder utanfor EU. Momsfritt (momsdeklaration ruta 36).',
+    sru_code: '7310',
+  },
+  {
+    account_number: '3108',
+    account_name: 'Forsaljning varor till annat EU-land',
+    account_class: 3,
+    account_group: '31',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Intakter fran forsaljning av varor till momsregistrerade foretag i andra EU-lander. Omvand skattskyldighet (momsdeklaration ruta 35).',
+    sru_code: '7310',
+  },
+  {
+    account_number: '3109',
+    account_name: 'Forsaljning vid trepartshandel',
+    account_class: 3,
+    account_group: '31',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Mellanmans forsaljning av varor vid trepartshandel inom EU (momsdeklaration ruta 38).',
+    sru_code: '7310',
+  },
+
   // 33 - Forsaljning tjanster utanfor Sverige
   {
     account_number: '3305',
@@ -1037,6 +1069,28 @@ export const BAS_REFERENCE: BASReferenceAccount[] = [
     sru_code: '7310',
   },
 
+  // 35 - Fakturerade kostnader och frakter
+  {
+    account_number: '3521',
+    account_name: 'Fakturerade frakter, EU-land',
+    account_class: 3,
+    account_group: '35',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Fraktkostnader som vidarefaktureras till kunder i andra EU-lander. Foljer varans momsbehandling.',
+    sru_code: '7310',
+  },
+  {
+    account_number: '3522',
+    account_name: 'Fakturerade frakter, export',
+    account_class: 3,
+    account_group: '35',
+    account_type: 'revenue',
+    normal_balance: 'credit',
+    description: 'Fraktkostnader som vidarefaktureras till kunder utanfor EU. Momsfritt (momsdeklaration ruta 36).',
+    sru_code: '7310',
+  },
+
   // 35 - Fakturerade kostnader
   {
     account_number: '3510',

lib/extensions/__tests__/sectors.test.ts

@@ -7,12 +7,12 @@ import {
 } from '../sectors'
 
 describe('sectors registry', () => {
-  it('should have 6 sectors', () => {
-    expect(SECTORS.length).toBe(6)
+  it('should have 7 sectors', () => {
+    expect(SECTORS.length).toBe(7)
   })
 
-  it('should have 18 total extensions', () => {
-    expect(getAllExtensions().length).toBe(18)
+  it('should have 22 total extensions', () => {
+    expect(getAllExtensions().length).toBe(22)
   })
 
   it('should have unique slugs within each sector', () => {

lib/extensions/icon-resolver.tsx

@@ -23,6 +23,9 @@ import {
   BarChart3,
   Layers,
   Puzzle,
+  Ship,
+  FileText,
+  Shield,
   type LucideIcon,
 } from 'lucide-react'
 
@@ -51,6 +54,9 @@ const ICON_MAP: Record<string, LucideIcon> = {
   BarChart3,
   Layers,
   Puzzle,
+  Ship,
+  FileText,
+  Shield,
 }
 
 export function resolveIcon(name: string): LucideIcon {

lib/extensions/loader.ts

@@ -6,6 +6,10 @@ import { sruExportExtension } from '@/extensions/sru-export'
 import { neBilagaExtension } from '@/extensions/ne-bilaga'
 import { aiChatExtension } from '@/extensions/general/ai-chat'
 import { invoiceInboxExtension } from '@/extensions/general/invoice-inbox'
+import { euSalesListExtension } from '@/extensions/export/eu-sales-list'
+import { vatMonitorExtension } from '@/extensions/export/vat-monitor'
+import { intrastatExtension } from '@/extensions/export/intrastat'
+import { currencyReceivablesExtension } from '@/extensions/export/currency-receivables'
 import type { Extension } from './types'
 
 // ── Enable Banking (PSD2) — opt-in extension ───────────────────────────
@@ -29,6 +33,12 @@ const FIRST_PARTY_EXTENSIONS: Extension[] = [
   aiChatExtension,
   invoiceInboxExtension,
   // enableBankingExtension,  // Uncomment to activate PSD2 bank sync
+
+  // ── Export sector ──────────────────────────────────────────
+  euSalesListExtension,
+  vatMonitorExtension,
+  intrastatExtension,
+  currencyReceivablesExtension,
 ]
 
 let loaded = false

lib/extensions/sectors.ts

@@ -292,6 +292,68 @@ export const SECTORS: Sector[] = [
       },
     ],
   },
+
+  // ── Export ──────────────────────────────────────────────
+  {
+    slug: 'export',
+    name: 'Export & Utrikeshandel',
+    icon: 'Ship',
+    description: 'Verktyg för svenska företag som exporterar varor till EU och övriga världen',
+    extensions: [
+      {
+        slug: 'eu-sales-list',
+        name: 'Periodisk sammanställning',
+        sector: 'export',
+        category: 'accounting',
+        icon: 'FileText',
+        dataPattern: 'core',
+        readsCoreTables: ['invoices', 'customers'],
+        hasOwnData: false,
+        description: 'Generera periodisk sammanställning (EC Sales List) för Skatteverket',
+        longDescription:
+          'Sammanställer automatiskt alla momsfria EU-försäljningar grupperat per kund och momsregistreringsnummer. Genererar nedladdningsbar fil (CSV/XML) för uppladdning till Skatteverket. Validerar kundernas VAT-nummer via VIES och flaggar saknade uppgifter. Korsvaliderar mot momsdeklarationens ruta 35 och 39.',
+      },
+      {
+        slug: 'vat-monitor',
+        name: 'Exportmoms-monitor',
+        sector: 'export',
+        category: 'reports',
+        icon: 'Shield',
+        dataPattern: 'core',
+        readsCoreTables: ['journal_entry_lines', 'journal_entries', 'invoices'],
+        hasOwnData: false,
+        description: 'Övervaka momsbehandling för export och EU-handel',
+        longDescription:
+          'Visar intäkter uppdelat på inhemsk försäljning, EU B2B (reverse charge) och export utanför EU. Mappar automatiskt till rätt rutor i momsdeklarationen (ruta 05, 35, 36, 39, 40). Flaggar potentiella fel som saknat momsregistreringsnummer på EU-kunder eller felaktig momsbehandling.',
+      },
+      {
+        slug: 'intrastat',
+        name: 'Intrastat-generator',
+        sector: 'export',
+        category: 'accounting',
+        icon: 'BarChart3',
+        dataPattern: 'both',
+        readsCoreTables: ['invoices', 'customers'],
+        hasOwnData: true,
+        description: 'Generera Intrastat-deklarationer för rapportering till SCB',
+        longDescription:
+          'Tagga produkter med CN-koder (Combined Nomenclature), vikt och ursprungsland. Genererar kompletta Intrastat-deklarationer i CSV-format för uppladdning till SCB:s IDEP.web. Övervakar tröskelvärdet på 12 MSEK för utförsel och varnar när rapporteringsskyldighet uppstår.',
+      },
+      {
+        slug: 'currency-receivables',
+        name: 'Valutafordringar',
+        sector: 'export',
+        category: 'reports',
+        icon: 'TrendingUp',
+        dataPattern: 'core',
+        readsCoreTables: ['invoices', 'journal_entry_lines', 'transactions'],
+        hasOwnData: false,
+        description: 'Övervaka valutaexponering och orealiserade kursvinster/-förluster',
+        longDescription:
+          'Visar öppna kundfordringar per valuta med aktuellt SEK-värde baserat på Riksbankens dagskurser. Beräknar orealiserade valutakursvinster och -förluster. Visar realiserade kursdifferenser per period (konto 3960/7960). Ger en samlad bild av företagets valutarisk.',
+      },
+    ],
+  },
 ]
 
 // ============================================================

lib/extensions/types.ts

@@ -10,7 +10,7 @@ import type { EntityType, RawTransaction, IngestResult } from '@/types'
 export type ExtensionCategory = 'accounting' | 'reports' | 'import' | 'operations'
 
 /** Sector slugs for extension organization */
-export type SectorSlug = 'general' | 'restaurant' | 'construction' | 'hotel' | 'tech' | 'ecommerce'
+export type SectorSlug = 'general' | 'restaurant' | 'construction' | 'hotel' | 'tech' | 'ecommerce' | 'export'
 
 /** How an extension gets its data */
 export type ExtensionDataPattern = 'core' | 'manual' | 'both'

lib/extensions/workspace-registry.tsx

@@ -32,6 +32,11 @@ const WORKSPACES: Record<WorkspaceKey, ComponentType<WorkspaceComponentProps>> =
   // E-commerce
   'ecommerce/shopify-import': dynamic(() => import('@/components/extensions/ecommerce/ShopifyImportWorkspace')),
   'ecommerce/multichannel-revenue': dynamic(() => import('@/components/extensions/ecommerce/MultichannelRevenueWorkspace')),
+  // Export
+  'export/eu-sales-list': dynamic(() => import('@/components/extensions/export/EuSalesListWorkspace')),
+  'export/vat-monitor': dynamic(() => import('@/components/extensions/export/VatMonitorWorkspace')),
+  'export/intrastat': dynamic(() => import('@/components/extensions/export/IntrastatWorkspace')),
+  'export/currency-receivables': dynamic(() => import('@/components/extensions/export/CurrencyReceivablesWorkspace')),
 }
 
 export function getWorkspaceComponent(