Merge remote-tracking branch 'origin/beta' into fix/i18n-activity-types-comprehensive

# Conflicts:
#	frontend/src/i18n/locales/de.json
#	frontend/src/i18n/locales/en.json

frontend/src/components/admin/LineItemsTable.tsx

@@ -251,7 +251,12 @@ export const LineItemsTable: React.FC<Props> = ({
   // never roll directly into net — they only feed their parent's
   // auto-resolved line total.
   const subtotal = items.filter((li) => !isSub(li)).reduce((s, li) => s + lineTotal(li), 0);
-  const vatAmount = Math.round(subtotal * vatRate) / 100;
+  // subtotal is in MAJOR units, vatRate is a FRACTION (0.081). Round to cents:
+  // round(subtotal * vatRate * 100) / 100 — the *100 inside round was missing,
+  // which divided the VAT by 100 (CHF 0.63 instead of 63.18). Backend
+  // computeTotals + the PDF were always correct; only this live editor preview
+  // was wrong, and it only surfaced once invoices stopped defaulting to 0% VAT.
+  const vatAmount = Math.round(subtotal * vatRate * 100) / 100;
   const total = subtotal + vatAmount + (Number(shippingAmount) || 0);
 
   // Display numbering: top-level items get 1, 2, 3...; sub-items

frontend/src/components/admin/VatRateSelect.tsx

@@ -1,17 +1,23 @@
 /**
- * VAT-rate picker for the invoice/quote editors. A dropdown of the configured
- * OUTPUT VAT codes (Settings → Accounting) plus an "Other (custom rate)" escape
- * hatch. Controlled by `(rate, code)`: selecting a code emits its rate + code
- * string (snapshotted on the document for the accounting export); "Other" emits
- * the typed rate with a null code. Reads the un-gated /admin/vat-codes endpoint,
- * so it works even when the accounting feature is off.
+ * VAT-rate picker for the invoice/quote editors. A dropdown whose ONLY options
+ * are the configured OUTPUT VAT codes (Settings → Accounting) — there is no
+ * free-text custom rate; to use a different rate, add a VAT code in Accounting.
+ * Controlled by `(rate, code)`: selecting a code emits its rate + code string
+ * (snapshotted on the document for the accounting export). Reads the un-gated
+ * /admin/vat-codes endpoint so it works even when the accounting feature is off.
+ *
+ * Legacy preservation: when editing a document whose stored rate/code isn't an
+ * accounting code anymore (an old invoice, or a deleted code), that value is
+ * shown as a read-only "(not configured)" option so it stays selected and is
+ * never silently changed — issued invoices are immutable. The admin can still
+ * switch it to a current code.
  */
 import React from 'react';
 import { useQuery } from '@tanstack/react-query';
 import { useTranslation } from 'react-i18next';
 import { vatCodesService, type VatCodeOption } from '../../services/vatCodes.service';
 
-const CUSTOM = '__custom__';
+const LEGACY = '__legacy__';
 const selectCls =
   'w-full rounded-md border border-neutral-300 dark:border-neutral-600 bg-white dark:bg-neutral-800 px-3 py-2 text-sm text-neutral-900 dark:text-neutral-100 focus:outline-none focus:ring-2 focus:ring-primary-500';
 
@@ -32,11 +38,16 @@ export const VatRateSelect: React.FC<Props> = ({ rate, code, onChange, label, di
   });
 
   // Selected option: prefer the snapshotted code; else a code whose rate matches
-  // (legacy rows / no code stored); else "custom".
+  // (legacy rows / no code stored) — BUT only when that rate is unambiguous. If
+  // two configured codes share the rate (e.g. two 8.1% codes), rate-matching
+  // could silently swap one for the other on the next save, so fall through to
+  // the legacy "(not configured)" option and make the admin pick explicitly
+  // (PR #636 review #4).
   const matched: VatCodeOption | undefined =
     (code ? codes.find((c) => c.code === code) : undefined)
-    || (!code ? codes.find((c) => Number(c.rate) === Number(rate)) : undefined);
-  const isCustom = !matched;
+    || (!code && codes.filter((c) => Number(c.rate) === Number(rate)).length === 1
+      ? codes.find((c) => Number(c.rate) === Number(rate)) : undefined);
+  const showLegacy = !matched;
 
   return (
     <div>
@@ -46,32 +57,24 @@ export const VatRateSelect: React.FC<Props> = ({ rate, code, onChange, label, di
       <select
         className={selectCls}
         disabled={disabled}
-        value={isCustom ? CUSTOM : String(matched!.id)}
+        value={matched ? String(matched.id) : LEGACY}
         onChange={(e) => {
-          if (e.target.value === CUSTOM) { onChange(rate, null); return; }
+          if (e.target.value === LEGACY) { onChange(rate, code); return; } // keep the legacy value
           const c = codes.find((x) => String(x.id) === e.target.value);
           if (c) onChange(Number(c.rate), c.code);
         }}
       >
+        {showLegacy && (
+          <option value={LEGACY}>
+            {t('ledger.vat.legacyRate', '{{rate}}% (not configured)', { rate: Number(rate || 0).toFixed(1) })}
+          </option>
+        )}
         {codes.map((c) => (
           <option key={c.id} value={String(c.id)}>
             {c.name} ({Number(c.rate).toFixed(1)}%)
           </option>
         ))}
-        <option value={CUSTOM}>{t('vat.customRate', 'Other (custom rate)')}</option>
       </select>
-      {isCustom && (
-        <input
-          type="number"
-          step="0.1"
-          min="0"
-          className={`${selectCls} mt-2`}
-          disabled={disabled}
-          value={rate}
-          placeholder={t('vat.ratePercent', 'VAT rate %') as string}
-          onChange={(e) => onChange(Number(e.target.value) || 0, null)}
-        />
-      )}
     </div>
   );
 };

frontend/src/constants/currencies.ts

@@ -0,0 +1,28 @@
+/**
+ * Currency codes for the Business-profile "Default currency" dropdown.
+ * CH/LI-first ordering (picpeak's primary scope), then the common EUR/USD/GBP
+ * and a broad set of other ISO 4217 codes. Stored value is the bare 3-letter
+ * code (e.g. "CHF").
+ */
+export const CURRENCY_CODES: string[] = [
+  'CHF', 'EUR', 'USD', 'GBP',
+  'AUD', 'CAD', 'CNY', 'CZK', 'DKK', 'HKD', 'HUF', 'ILS', 'INR', 'JPY',
+  'NOK', 'NZD', 'PLN', 'RON', 'SEK', 'SGD', 'THB', 'TRY', 'ZAR',
+];
+
+/**
+ * Normalise a stored/typed currency value to a known code. Upper-cases + trims
+ * (so an old free-text "chf" resolves to "CHF"). Returns the matched code, or
+ * the cleaned input if it isn't in the known list (caller preserves it as an
+ * extra option so nothing is lost), or '' for empty input.
+ */
+export function normalizeCurrency(value: string | null | undefined): string {
+  return (value || '').trim().toUpperCase();
+}
+
+/** Build the option list, prepending an unknown-but-set value so it's preserved. */
+export function currencyOptions(current: string | null | undefined): string[] {
+  const cur = normalizeCurrency(current);
+  if (cur && !CURRENCY_CODES.includes(cur)) return [cur, ...CURRENCY_CODES];
+  return CURRENCY_CODES;
+}

frontend/src/contexts/FeatureFlagsContext.tsx

@@ -91,6 +91,10 @@ function applyDependencyRules(flags: FeatureFlags): FeatureFlags {
   out.galleries = true;                            // foundation — always on
   if (out.quotes === false) out.bills = false;     // bills depend on quotes
   if (out.calendar === false) out.calendarBooking = false;  // booking depends on calendar
+  // Invoices (Bills) force-enable the Accounting master — invoice VAT config +
+  // hourly rate live under Settings → Accounting. Before the accounting→children
+  // rule so sub-features keep their own state.
+  if (out.bills === true) out.accounting = true;
   // Accounting sub-features require the Accounting master. Tax export is
   // independent of Bills now — it relocated permanently into Accounting.
   if (out.accounting === false) {

frontend/src/features/settings/tabs/AccountingTab.tsx

@@ -8,9 +8,11 @@ import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import { useTranslation } from 'react-i18next';
 import { toast } from 'react-toastify';
 import { Save } from 'lucide-react';
-import { Button, Card, CardContent, Loading } from '../../../components/common';
+import { Button, Card, CardContent, Input, Loading } from '../../../components/common';
 import { DecimalInput } from '../../../components/common/DecimalInput';
 import { accountingService } from '../../../services/accounting.service';
+import { businessProfileService } from '../../../services/businessProfile.service';
+import { vatCodesService } from '../../../services/vatCodes.service';
 import { sortedCountryOptions } from '../../../constants/countries';
 import { VatCodesManager } from '../../../components/admin/VatCodesManager';
 import { ChartOfAccountsManager } from '../../../components/admin/ChartOfAccountsManager';
@@ -22,12 +24,19 @@ export const AccountingTab: React.FC = () => {
   const { t, i18n } = useTranslation();
   const qc = useQueryClient();
   const { data, isLoading } = useQuery({ queryKey: ['accounting-settings'], queryFn: () => accountingService.getSettings() });
+  const { data: outputVatCodes = [] } = useQuery({ queryKey: ['vat-codes', 'output'], queryFn: () => vatCodesService.listOutput() });
+  // VAT label + default hourly rate live on business_profile, surfaced here so
+  // all financial/VAT config sits in one tab (and one Save).
+  const { data: profileSnap } = useQuery({ queryKey: ['business-profile'], queryFn: () => businessProfileService.get() });
 
   const [kmMajor, setKmMajor] = useState<number>(NaN);
   const [perDiemMajor, setPerDiemMajor] = useState<number>(NaN);
+  const [hourlyMajor, setHourlyMajor] = useState<number>(NaN);
   const [requireProof, setRequireProof] = useState(false);
   const [vatRegistered, setVatRegistered] = useState(false);
   const [reclaimCountries, setReclaimCountries] = useState<string[]>([]);
+  const [defaultOutputVatCode, setDefaultOutputVatCode] = useState('');
+  const [vatLabel, setVatLabel] = useState('');
 
   useEffect(() => {
     if (data) {
@@ -36,20 +45,41 @@ export const AccountingTab: React.FC = () => {
       setRequireProof(data.accounting_require_proof);
       setVatRegistered(data.accounting_vat_registered);
       setReclaimCountries(data.accounting_vat_reclaim_countries || []);
+      setDefaultOutputVatCode(data.accounting_default_output_vat_code || '');
     }
   }, [data]);
+  useEffect(() => {
+    if (profileSnap?.profile) {
+      setVatLabel(profileSnap.profile.vatLabel || '');
+      setHourlyMajor(profileSnap.profile.defaultHourlyRateMinor != null ? profileSnap.profile.defaultHourlyRateMinor / 100 : NaN);
+    }
+  }, [profileSnap]);
 
   const countries = sortedCountryOptions(i18n.language);
+  const currency = profileSnap?.profile?.defaultCurrency || 'CHF';
 
+  // One Save persists BOTH the app_settings (rates/VAT/proof) and the two
+  // business_profile fields (VAT label + hourly rate).
   const save = useMutation({
-    mutationFn: () => accountingService.updateSettings({
-      accounting_km_rate_minor: Number.isFinite(kmMajor) ? Math.round(kmMajor * 100) : 0,
-      accounting_per_diem_rate_minor: Number.isFinite(perDiemMajor) ? Math.round(perDiemMajor * 100) : 0,
-      accounting_require_proof: requireProof,
-      accounting_vat_registered: vatRegistered,
-      accounting_vat_reclaim_countries: reclaimCountries,
-    }),
-    onSuccess: () => { toast.success(t('settings.accounting.savedToast', 'Accounting settings saved.')); qc.invalidateQueries({ queryKey: ['accounting-settings'] }); },
+    mutationFn: async () => {
+      await accountingService.updateSettings({
+        accounting_km_rate_minor: Number.isFinite(kmMajor) ? Math.round(kmMajor * 100) : 0,
+        accounting_per_diem_rate_minor: Number.isFinite(perDiemMajor) ? Math.round(perDiemMajor * 100) : 0,
+        accounting_require_proof: requireProof,
+        accounting_vat_registered: vatRegistered,
+        accounting_vat_reclaim_countries: reclaimCountries,
+        accounting_default_output_vat_code: defaultOutputVatCode,
+      });
+      await businessProfileService.update({
+        vatLabel: vatLabel || '',
+        defaultHourlyRateMinor: Number.isFinite(hourlyMajor) ? Math.max(0, Math.round(hourlyMajor * 100)) : null,
+      });
+    },
+    onSuccess: () => {
+      toast.success(t('settings.accounting.savedToast', 'Accounting settings saved.'));
+      qc.invalidateQueries({ queryKey: ['accounting-settings'] });
+      qc.invalidateQueries({ queryKey: ['business-profile'] });
+    },
     onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
   });
 
@@ -69,9 +99,14 @@ export const AccountingTab: React.FC = () => {
           <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('settings.accounting.kmRateHint', 'Default applied to mileage expenses; overridable per entry.')}</p>
         </div>
         <div>
-          <label className={labelCls}>{t('settings.accounting.perDiemRate', 'Per-diem rate (CHF / day)')}</label>
+          <label className={labelCls}>{t('settings.accounting.perDiemRate', 'Daily allowance (CHF / day)')}</label>
           <DecimalInput value={perDiemMajor} onChange={setPerDiemMajor} fractionDigits={2} className={inputCls} />
-          <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('settings.accounting.perDiemRateHint', 'Default applied to per-diem expenses; overridable per entry.')}</p>
+          <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('settings.accounting.perDiemRateHint', 'A flat daily allowance booked as an expense (not a client billing rate); overridable per entry.')}</p>
+        </div>
+        <div>
+          <label className={labelCls}>{t('settings.accounting.profileFields.hourlyRate', 'Default hourly rate')}</label>
+          <DecimalInput value={hourlyMajor} onChange={setHourlyMajor} fractionDigits={2} className={inputCls} placeholder={t('settings.accounting.profileFields.hourlyRatePlaceholder', 'e.g. 120.00') as string} />
+          <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('settings.accounting.profileFields.hourlyRateHint', 'Billing fallback used when a customer has no own rate (hours logging). In {{currency}}, major units. Leave blank to require a per-customer or per-entry rate.', { currency })}</p>
         </div>
         <label className="flex items-center gap-2 text-sm text-neutral-800 dark:text-neutral-200">
           <input type="checkbox" checked={requireProof} onChange={(e) => setRequireProof(e.target.checked)} className="rounded border-neutral-300" />
@@ -85,7 +120,7 @@ export const AccountingTab: React.FC = () => {
           the tax report's VAT-payable). */}
       <Card><CardContent className="p-5 space-y-4">
         <h3 className="text-sm font-semibold uppercase tracking-wider text-neutral-500 dark:text-neutral-400">
-          {t('settings.accounting.vat.title', 'VAT registration & reclaim')}
+          {t('settings.accounting.vat.title', 'VAT')}
         </h3>
         <label className="flex items-start gap-2 text-sm text-neutral-800 dark:text-neutral-200">
           <input type="checkbox" checked={vatRegistered} onChange={(e) => setVatRegistered(e.target.checked)} className="mt-0.5 rounded border-neutral-300" />
@@ -113,6 +148,19 @@ export const AccountingTab: React.FC = () => {
             {t('settings.accounting.vat.reclaimCountriesHint', 'Typically your domestic country (CH / LI). Costs from other countries are treated as non-reclaimable foreign VAT. Cmd/Ctrl-click to multi-select.')}
           </p>
         </div>
+        <div>
+          <label className={labelCls}>{t('settings.accounting.vat.defaultOutputCode', 'Default VAT code for new invoices')}</label>
+          <select value={defaultOutputVatCode} onChange={(e) => setDefaultOutputVatCode(e.target.value)} className={inputCls}>
+            <option value="">{t('settings.accounting.vat.defaultOutputCodeNone', '— none (start at 0%) —')}</option>
+            {outputVatCodes.map((c) => <option key={c.id} value={c.code}>{c.name} ({Number(c.rate).toFixed(1)}%)</option>)}
+          </select>
+          <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('settings.accounting.vat.defaultOutputCodeHint', 'New invoices and quotes start with this VAT code selected. Existing documents are unaffected.')}</p>
+        </div>
+        <div>
+          <label className={labelCls}>{t('settings.accounting.profileFields.vatLabel', 'VAT label (e.g. MwSt., VAT)')}</label>
+          <Input value={vatLabel} onChange={(e) => setVatLabel(e.target.value)} className={inputCls} />
+          <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('settings.accounting.profileFields.vatLabelHint', 'Printed as the VAT-line label on invoice / quote PDFs. Leave blank to use the document language default.')}</p>
+        </div>
       </CardContent></Card>
 
       <div>

frontend/src/features/settings/tabs/FeaturesTab.tsx

@@ -324,6 +324,13 @@ export const FeaturesTab: React.FC = () => {
             sidebarLabel={t('settings.features.accounting.sidebar', 'Accounting')}
             enabled={staged.accounting}
             onToggle={(next) => setFlag('accounting', next)}
+            // Invoices force-enable Accounting (invoice VAT settings live here),
+            // so the master can't be turned off while Bills is on.
+            disabled={staged.bills}
+            lockedReason={staged.bills ? t(
+              'settings.features.accounting.requiredByBills',
+              'On automatically because Invoices is enabled — invoice VAT settings live in the Accounting section.',
+            ) : undefined}
           />
 
           <FeatureCard

frontend/src/i18n/locales/de.json

@@ -1562,7 +1562,7 @@
       "statusRevoked": "Widerrufen",
       "statusExpired": "Abgelaufen",
       "statusActive": "Aktiv",
-      "confirmRevoke": "Diesen Token wirklich widerrufen?",
+      "confirmRevoke": "\"{{name}}\" widerrufen? Bestehende Integrationen, die dieses Token nutzen, erhalten ab sofort 401.",
       "revoke": "Widerrufen",
       "empty": "Noch keine Tokens. Generieren Sie oben einen, um zu beginnen.",
       "preview": "Vorschau"
@@ -1705,7 +1705,8 @@
       "accounting": {
         "title": "Buchhaltung",
         "description": "Ein eigener Buchhaltungsbereich, getrennt vom CRM. Hier aktivieren und dann die Unterfunktionen unten einschalten (Steuerexport, Eingangsrechnungen). MwSt-/Steuerbehandlung dient nur als Orientierung — vor dem Verlassen darauf mit Ihrem Treuhänder prüfen.",
-        "sidebar": "Buchhaltung"
+        "sidebar": "Buchhaltung",
+        "requiredByBills": "Automatisch an, weil Rechnungen aktiviert ist — die MwSt-Einstellungen der Rechnungen liegen im Buchhaltungsbereich."
       },
       "incomingInvoices": {
         "title": "Eingangsrechnungen",
@@ -1776,21 +1777,31 @@
     },
     "accounting": {
       "title": "Buchhaltung",
-      "subtitle": "Standardsätze für interne Aufwände und die Belegpflicht.",
+      "subtitle": "Standardsätze, MwSt-Einstellungen und die Belegpflicht.",
       "kmRate": "Kilometersatz (CHF / km)",
       "kmRateHint": "Standard für Kilometer-Aufwände; pro Eintrag überschreibbar.",
       "perDiemRate": "Spesenpauschale (CHF / Tag)",
-      "perDiemRateHint": "Standard für Pauschal-Aufwände; pro Eintrag überschreibbar.",
+      "perDiemRateHint": "Eine Tagespauschale, die als Aufwand gebucht wird (kein Kunden-Verrechnungssatz); pro Eintrag überschreibbar.",
       "requireProof": "Beleg für jeden Aufwand verlangen",
       "vat": {
-        "title": "MwSt-Registrierung & Vorsteuerabzug",
+        "title": "MwSt.",
         "registered": "MwSt-pflichtig (Umsatzsteuer berechnen + Vorsteuer abziehen)",
         "registeredHint": "Aus = Kleinunternehmen / unter der Schwelle: keine MwSt berechnet, Vorsteuer ist Aufwand (nicht abziehbar).",
         "reclaimCountries": "Länder mit abziehbarer Vorsteuer",
-        "reclaimCountriesHint": "Üblicherweise Ihr Inland (CH / LI). Kosten aus anderen Ländern gelten als nicht abziehbare ausländische MwSt. Cmd/Ctrl-Klick für Mehrfachauswahl."
+        "reclaimCountriesHint": "Üblicherweise Ihr Inland (CH / LI). Kosten aus anderen Ländern gelten als nicht abziehbare ausländische MwSt. Cmd/Ctrl-Klick für Mehrfachauswahl.",
+        "defaultOutputCode": "Standard-MwSt-Code für neue Rechnungen",
+        "defaultOutputCodeNone": "— keiner (bei 0% beginnen) —",
+        "defaultOutputCodeHint": "Neue Rechnungen und Angebote starten mit diesem MwSt-Code. Bestehende Dokumente bleiben unverändert."
       },
       "disclaimer": "Sätze und MwSt-/Steuerbehandlung dienen nur als Orientierung — mit Ihrem Treuhänder prüfen.",
-      "savedToast": "Buchhaltungseinstellungen gespeichert."
+      "savedToast": "Buchhaltungseinstellungen gespeichert.",
+      "profileFields": {
+        "vatLabel": "MwSt-Bezeichnung (z. B. MwSt., VAT)",
+        "vatLabelHint": "Wird als Bezeichnung der MwSt-Zeile auf Rechnungs-/Angebots-PDFs gedruckt. Leer lassen, um die Standardbezeichnung der Dokumentsprache zu verwenden.",
+        "hourlyRate": "Standard-Stundensatz",
+        "hourlyRatePlaceholder": "z. B. 120.00",
+        "hourlyRateHint": "Verrechnungs-Fallback, wenn ein Kunde keinen eigenen Satz hat (Stundenerfassung). In {{currency}}, in Hauptwährungseinheiten. Leer lassen, um einen Satz pro Kunde oder pro Eintrag zu verlangen."
+      }
     }
   },
   "branding": {
@@ -3695,7 +3706,14 @@
       "durchlaufend": "Durchlaufender Posten",
       "eigener_aufwand": "Eigener Aufwand",
       "duplikat": "Duplikat",
-      "abgelehnt": "Abgelehnt"
+      "abgelehnt": "Abgelehnt",
+      "help": {
+        "rebill": "Eigene Lieferantenkosten, die du an einen Kunden weiterverrechnest — meist mit Zuschlag. Wird als Kosten und als weiterverrechneter Ertrag gebucht.",
+        "durchlaufend": "Ein Betrag, den du nur im Namen des Kunden vorstreckst und exakt durchreichst — kein Zuschlag, MwSt-neutral (durchlaufender Posten). Kunde zuordnen, um ihn zum Selbstkostenpreis weiterzuverrechnen.",
+        "eigener_aufwand": "Eigene Kosten, die nicht weiterverrechnet werden. Kategorie wählen, damit der Posten richtig in der Erfolgsrechnung landet.",
+        "duplikat": "Duplikat einer bereits erfassten Rechnung — wird nicht verbucht.",
+        "abgelehnt": "Dokument ablehnen — wird nicht verbucht."
+      }
     },
     "markup": {
       "none": "Keiner / aus Vertrag",
@@ -3713,6 +3731,7 @@
       "saveCategorize": "Speichern",
       "saveCategorizePay": "Speichern & als bezahlt markieren",
       "categorize": "Kategorisieren",
+      "recategorize": "Neu kategorisieren",
       "view": "Ansehen",
       "empty": "Noch keine Dokumente — oben eines erfassen.",
       "untitled": "Unbenanntes Dokument",
@@ -3744,7 +3763,13 @@
         "eventId": "Event-ID (optional)",
         "markup": "Zuschlag",
         "reference": "Zahlungsreferenz",
-        "referenceHint": "QR-/ESR-Referenz oder Mitteilung"
+        "referenceHint": "QR-/ESR-Referenz oder Mitteilung",
+        "note": "Notiz",
+        "noteHint": "Interne Notiz zu dieser Rechnung (optional)",
+        "passthroughCustomerHint": "Optional — einen Kunden zuordnen, um diese durchlaufende Position weiterzuverrechnen; leer lassen, um sie nur auf das Event zu buchen.",
+        "supplierCountry": "Lieferantenland",
+        "supplierCountryNone": "— unbekannt —",
+        "supplierCountryHint": "Setzt die Steuerbehandlung automatisch: ausserhalb deiner Vorsteuer-Länder → ausländische MwSt (nicht abziehbar)."
       }
     },
     "expenseStatus": {
@@ -3765,7 +3790,8 @@
       "label": "Buchen auf",
       "company": "Firma",
       "event": "Event",
-      "eventId": "Event-ID"
+      "eventId": "Event-ID",
+      "inboundHint": "Auf welches Event diese Kosten in Auswertungen & Steuerexport entfallen (Firma = allgemeiner Aufwand). Unabhängig davon, an wen du weiterverrechnest."
     },
     "incoming": {
       "triageTitle": "Eingangsrechnung kategorisieren",
@@ -3777,7 +3803,15 @@
       "paid": "Bezahlt",
       "paidToast": "Als bezahlt markiert.",
       "categorizedToast": "Kategorisiert.",
-      "categorizedPaidToast": "Kategorisiert und als bezahlt markiert."
+      "categorizedPaidToast": "Kategorisiert und als bezahlt markiert.",
+      "pendingRebill": "Weiterverrechnung offen",
+      "pendingTitle": "Offene Weiterverrechnungen",
+      "pendingBody": "Kategorisierte Rechnungen, die auf die Weiterverrechnung warten. Posten eines Kunden zu einer Rechnung bündeln.",
+      "pendingCount": "{{count}} Posten",
+      "pendingCount_other": "{{count}} Posten",
+      "billPending": "Verrechnen",
+      "bundledToast": "{{count}} Weiterverrechnung zu einer Rechnung gebündelt.",
+      "bundledToast_other": "{{count}} Weiterverrechnungen zu einer Rechnung gebündelt."
     },
     "expense": {
       "kind": "Art",
@@ -4135,7 +4169,8 @@
       "direction": "Richtung",
       "account": "MWST-Konto",
       "noAccount": "— keines —",
-      "confirmDelete": "Diesen MWST-Code löschen?"
+      "confirmDelete": "Diesen MWST-Code löschen?",
+      "legacyRate": "{{rate}}% (nicht konfiguriert)"
     },
     "export": {
       "title": "Treuhänder-Export",
@@ -4507,6 +4542,7 @@
   },
   "businessProfile": {
     "savedToast": "Geschäftsprofil gespeichert.",
+    "movedToAccounting": "MwSt-Satz, MwSt-Bezeichnung und Standard-Stundensatz befinden sich jetzt unter Einstellungen → Buchhaltung.",
     "title": "Geschäftsprofil",
     "subtitle": "Briefkopf, Kontaktdaten und Standardwerte für Angebote und Rechnungen.",
     "businessHours": {
@@ -4553,11 +4589,6 @@
       "defaultCurrency": "Standardwährung",
       "defaultLocale": "Standardsprache",
       "timezone": "Zeitzone (IANA)",
-      "vatLabel": "MwSt-Bezeichnung",
-      "vatRateDefault": "Standard-MwSt-Satz %",
-      "defaultHourlyRate": "Standard-Stundensatz",
-      "defaultHourlyRatePlaceholder": "z. B. 120.00",
-      "defaultHourlyRateHint": "Fallback, wenn ein Kunde keinen eigenen Satz hat. In {{currency}}, in ganzen Einheiten. Leer lassen, um einen Satz pro Kunde oder pro Eintrag zu verlangen.",
       "defaultQrFormat": "Standard-QR-Format",
       "footerLine": "Fusszeile"
     },

frontend/src/i18n/locales/en.json

@@ -1120,7 +1120,7 @@
       "statusRevoked": "Revoked",
       "statusExpired": "Expired",
       "statusActive": "Active",
-      "confirmRevoke": "Do you want to revoke this token? This action cannot be undone.",
+      "confirmRevoke": "Revoke \"{{name}}\"? Existing integrations using this token will start getting 401.",
       "revoke": "Revoke",
       "empty": "No tokens yet. Generate one above to get started.",
       "preview": "Preview"
@@ -1263,7 +1263,8 @@
       "accounting": {
         "title": "Accounting",
         "description": "A dedicated Accounting area, separate from CRM. Turn this on, then enable the sub-features below (Tax export, Incoming invoices). VAT / tax treatment is guidance only — verify with your Treuhänder before relying on it.",
-        "sidebar": "Accounting"
+        "sidebar": "Accounting",
+        "requiredByBills": "On automatically because Invoices is enabled — invoice VAT settings live in the Accounting section."
       },
       "incomingInvoices": {
         "title": "Incoming invoices",
@@ -1334,21 +1335,31 @@
     },
     "accounting": {
       "title": "Accounting",
-      "subtitle": "Default rates for internal expenses and the proof requirement.",
+      "subtitle": "Default rates, VAT settings and the proof requirement.",
       "kmRate": "Mileage rate (CHF / km)",
       "kmRateHint": "Default applied to mileage expenses; overridable per entry.",
-      "perDiemRate": "Per-diem rate (CHF / day)",
-      "perDiemRateHint": "Default applied to per-diem expenses; overridable per entry.",
+      "perDiemRate": "Daily allowance (CHF / day)",
+      "perDiemRateHint": "A flat daily allowance booked as an expense (not a client billing rate); overridable per entry.",
       "requireProof": "Require a proof file on every expense",
       "vat": {
-        "title": "VAT registration & reclaim",
+        "title": "VAT",
         "registered": "VAT-registered (charge output VAT + reclaim input VAT)",
         "registeredHint": "Off = small business / under threshold: no VAT charged, input VAT is a cost (not reclaimable).",
         "reclaimCountries": "Countries where input VAT is reclaimable",
-        "reclaimCountriesHint": "Typically your domestic country (CH / LI). Costs from other countries are treated as non-reclaimable foreign VAT. Cmd/Ctrl-click to multi-select."
+        "reclaimCountriesHint": "Typically your domestic country (CH / LI). Costs from other countries are treated as non-reclaimable foreign VAT. Cmd/Ctrl-click to multi-select.",
+        "defaultOutputCode": "Default VAT code for new invoices",
+        "defaultOutputCodeNone": "— none (start at 0%) —",
+        "defaultOutputCodeHint": "New invoices and quotes start with this VAT code selected. Existing documents are unaffected."
       },
       "disclaimer": "Rates and VAT/tax treatment are guidance only — verify with your Treuhänder.",
-      "savedToast": "Accounting settings saved."
+      "savedToast": "Accounting settings saved.",
+      "profileFields": {
+        "vatLabel": "VAT label (e.g. MwSt., VAT)",
+        "vatLabelHint": "Printed as the VAT-line label on invoice / quote PDFs. Leave blank to use the document language default.",
+        "hourlyRate": "Default hourly rate",
+        "hourlyRatePlaceholder": "e.g. 120.00",
+        "hourlyRateHint": "Billing fallback used when a customer has no own rate (hours logging). In {{currency}}, major units. Leave blank to require a per-customer or per-entry rate."
+      }
     }
   },
   "analytics": {
@@ -3695,7 +3706,14 @@
       "durchlaufend": "Pass-through",
       "eigener_aufwand": "Company expense",
       "duplikat": "Duplicate",
-      "abgelehnt": "Declined"
+      "abgelehnt": "Declined",
+      "help": {
+        "rebill": "Your own supplier cost that you invoice on to a client — usually with a markup. Booked as both a cost and re-billed revenue.",
+        "durchlaufend": "An amount you only front on behalf of a client and pass through at the exact figure — no markup, VAT-neutral (durchlaufender Posten). Attach the client to re-bill it at cost.",
+        "eigener_aufwand": "Your own cost, not re-billed to anyone. Pick a category so it lands in the right place in your P&L.",
+        "duplikat": "A duplicate of an invoice you already captured — excluded from the books.",
+        "abgelehnt": "Decline this document — excluded from the books."
+      }
     },
     "markup": {
       "none": "None / from contract",
@@ -3713,6 +3731,7 @@
       "saveCategorize": "Save",
       "saveCategorizePay": "Save & mark paid",
       "categorize": "Categorize",
+      "recategorize": "Re-categorize",
       "view": "View",
       "empty": "No documents yet — capture one above.",
       "untitled": "Untitled document",
@@ -3744,7 +3763,13 @@
         "eventId": "Event ID (optional)",
         "markup": "Markup",
         "reference": "Payment reference",
-        "referenceHint": "QR / ESR reference or message"
+        "referenceHint": "QR / ESR reference or message",
+        "note": "Note",
+        "noteHint": "Internal note for this invoice (optional)",
+        "passthroughCustomerHint": "Optional — attach a client to re-bill this passthrough; leave empty to only book it to the event.",
+        "supplierCountry": "Supplier country",
+        "supplierCountryNone": "— unknown —",
+        "supplierCountryHint": "Sets the tax treatment automatically: outside your VAT-reclaim countries → foreign VAT (not reclaimable)."
       }
     },
     "expenseStatus": {
@@ -3765,7 +3790,8 @@
       "label": "Book to",
       "company": "Company",
       "event": "Event",
-      "eventId": "Event ID"
+      "eventId": "Event ID",
+      "inboundHint": "Which event carries this cost in your reports & tax export (Company = general overhead). This is separate from who you re-bill it to."
     },
     "incoming": {
       "triageTitle": "Categorize incoming invoice",
@@ -3777,7 +3803,15 @@
       "paid": "Paid",
       "paidToast": "Marked as paid.",
       "categorizedToast": "Categorized.",
-      "categorizedPaidToast": "Categorized and marked paid."
+      "categorizedPaidToast": "Categorized and marked paid.",
+      "pendingRebill": "Pending re-bill",
+      "pendingTitle": "Pending re-bills",
+      "pendingBody": "Categorized invoices waiting to be re-billed. Bundle a client’s items into one invoice.",
+      "pendingCount": "{{count}} item",
+      "pendingCount_other": "{{count}} items",
+      "billPending": "Bill these",
+      "bundledToast": "Bundled {{count}} re-bill into one invoice.",
+      "bundledToast_other": "Bundled {{count}} re-bills into one invoice."
     },
     "expense": {
       "kind": "Type",
@@ -3796,7 +3830,7 @@
     "expenseKind": {
       "amount": "Amount",
       "mileage": "Mileage (km)",
-      "per_diem": "Per-diem"
+      "per_diem": "Daily allowance"
     },
     "category": {
       "infrastructure": "Infrastructure & rent",
@@ -4135,7 +4169,8 @@
       "direction": "Direction",
       "account": "VAT account",
       "noAccount": "— none —",
-      "confirmDelete": "Delete this VAT code?"
+      "confirmDelete": "Delete this VAT code?",
+      "legacyRate": "{{rate}}% (not configured)"
     },
     "export": {
       "title": "Treuhänder export",
@@ -4505,6 +4540,7 @@
   },
   "businessProfile": {
     "savedToast": "Business profile saved.",
+    "movedToAccounting": "The VAT rate, VAT label and default hourly rate now live under Settings → Accounting.",
     "title": "Business profile",
     "subtitle": "Issuer block shown on every quote and invoice PDF.",
     "businessHours": {
@@ -4551,11 +4587,6 @@
       "defaultCurrency": "Default currency",
       "defaultLocale": "Default locale",
       "timezone": "Timezone (IANA)",
-      "vatLabel": "VAT label (e.g. MwSt., VAT)",
-      "vatRateDefault": "Default VAT rate %",
-      "defaultHourlyRate": "Default hourly rate",
-      "defaultHourlyRatePlaceholder": "e.g. 120.00",
-      "defaultHourlyRateHint": "Fallback used when a customer has no own rate. In {{currency}}, major units. Leave blank to require a per-customer or per-entry rate.",
       "defaultQrFormat": "Default invoice QR",
       "footerLine": "PDF footer line"
     },

frontend/src/pages/admin/accounting/AccountingInboxPage.tsx

@@ -6,15 +6,17 @@
  * client. PDFs are previewed as server-rasterised page images (never raw).
  */
 import React, { useRef, useState, useEffect } from 'react';
+import { useNavigate } from 'react-router-dom';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import { useTranslation } from 'react-i18next';
 import { toast } from 'react-toastify';
-import { Camera, Upload, Inbox, X, Circle, Eye, RotateCcw } from 'lucide-react';
+import { Camera, Upload, Inbox, X, Circle, Eye, RotateCcw, Send, Pencil } from 'lucide-react';
 import { Button, Card, CardContent, Input, LocalizedDateInput, Loading } from '../../../components/common';
 import { DecimalInput } from '../../../components/common/DecimalInput';
 import { CustomerAccountPicker, type SelectedCustomer } from '../../../components/admin/CustomerAccountPicker';
 import { EventBookingSelect } from '../../../components/admin/EventBookingSelect';
 import { formatMoneyMinor } from '../../../utils/money';
+import { sortedCountryOptions } from '../../../constants/countries';
 import { useLocalizedDate } from '../../../hooks/useLocalizedDate';
 import {
   accountingService, categoryLabel,
@@ -150,10 +152,14 @@ const ViewModal: React.FC<{ doc: InboundDocument; onClose: () => void }> = ({ do
             {field(t('accounting.inbox.field.total', 'Total'), doc.totalAmountMinor != null ? formatMoneyMinor(doc.totalAmountMinor, doc.currency || 'CHF') : null)}
             {field(t('accounting.inbox.field.invoiceDate', 'Invoice date'), doc.invoiceDate ? format(doc.invoiceDate) : null)}
             {field(t('accounting.inbox.field.disposition', 'Disposition'), doc.disposition ? t(`accounting.disposition.${doc.disposition}`, doc.disposition) : null)}
-            {field(t('accounting.inbox.status.label', 'Status'), t(`accounting.inbox.status.${doc.status}`, doc.status))}
+            {doc.customerName && field(t('accounting.inbox.field.customer', 'Client'), doc.customerName)}
+            {field(t('accounting.inbox.status.label', 'Status'), doc.customerAccountId && !doc.billedInvoiceId
+              ? t('accounting.incoming.pendingRebill', 'Pending re-bill')
+              : t(`accounting.inbox.status.${doc.status}`, doc.status))}
             {field(t('accounting.incoming.paid', 'Paid'), doc.supplierPaid
               ? (doc.supplierPaidAt ? format(doc.supplierPaidAt) : t('common.yes', 'Yes'))
               : t('common.no', 'No'))}
+            {doc.note && field(t('accounting.inbox.field.note', 'Note'), doc.note)}
           </div>
         </div>
         <div className="flex justify-end gap-2 border-t border-neutral-200 dark:border-neutral-700 px-5 py-3">
@@ -165,18 +171,28 @@ const ViewModal: React.FC<{ doc: InboundDocument; onClose: () => void }> = ({ do
 };
 
 const TriageModal: React.FC<{ doc: InboundDocument; categories: ExpenseCategory[]; onClose: () => void; onDone: () => void }> = ({ doc, categories, onClose, onDone }) => {
-  const { t } = useTranslation();
+  const { t, i18n } = useTranslation();
   const [supplier, setSupplier] = useState(doc.supplierName || '');
   const [amountMajor, setAmountMajor] = useState<number>(doc.totalAmountMinor != null ? doc.totalAmountMinor / 100 : NaN);
   const [currency, setCurrency] = useState(doc.currency || 'CHF');
   const [invoiceDate, setInvoiceDate] = useState(doc.invoiceDate || '');
   const [reference, setReference] = useState(doc.paymentReference || '');
-  const [disposition, setDisposition] = useState<Disposition>('eigener_aufwand');
-  const [categoryId, setCategoryId] = useState<number | undefined>(undefined);
-  const [eventId, setEventId] = useState<number | null>(null);
-  const [customer, setCustomer] = useState<SelectedCustomer[]>([]);
-  const [markupType, setMarkupType] = useState<MarkupType>('none');
-  const [markupValue, setMarkupValue] = useState<number>(NaN);
+  const [note, setNote] = useState(doc.note || '');
+  const [supplierCountry, setSupplierCountry] = useState(doc.supplierCountry || '');
+  // Pre-fill from the existing disposition so a categorized invoice can be
+  // re-categorized (#1) — falls back to "company expense" for fresh docs.
+  const [disposition, setDisposition] = useState<Disposition>(doc.disposition || 'eigener_aufwand');
+  const [categoryId, setCategoryId] = useState<number | undefined>(doc.categoryId ?? undefined);
+  const [eventId, setEventId] = useState<number | null>(doc.eventId ?? null);
+  const [customer, setCustomer] = useState<SelectedCustomer[]>(
+    doc.customerAccountId ? [{ id: doc.customerAccountId, email: doc.customerEmail || '', displayName: doc.customerName }] : [],
+  );
+  const [markupType, setMarkupType] = useState<MarkupType>(doc.markupType || 'none');
+  const [markupValue, setMarkupValue] = useState<number>(
+    doc.markupType === 'percent' && doc.markupPercent != null ? doc.markupPercent
+      : doc.markupType === 'flat' && doc.markupFlatMinor != null ? doc.markupFlatMinor / 100
+        : NaN,
+  );
 
   const totalMinor = Number.isFinite(amountMajor) ? Math.round(amountMajor * 100) : null;
 
@@ -191,13 +207,15 @@ const TriageModal: React.FC<{ doc: InboundDocument; categories: ExpenseCategory[
   // entered) — no second dialog — so "Save & mark paid" actually pays.
   const save = useMutation({
     mutationFn: async (pay: boolean) => {
-      await accountingService.updateInbound(doc.id, { supplierName: supplier || null, totalAmountMinor: totalMinor, currency: currency || null, invoiceDate: invoiceDate || null, paymentReference: reference || null });
+      await accountingService.updateInbound(doc.id, { supplierName: supplier || null, totalAmountMinor: totalMinor, currency: currency || null, invoiceDate: invoiceDate || null, paymentReference: reference || null, note: note || null, supplierCountry: supplierCountry || null });
       await accountingService.categorizeInbound(doc.id, {
         disposition,
         eventId: BOOKING_DISPOSITIONS.includes(disposition) ? eventId : null,
         categoryId: disposition === 'eigener_aufwand' ? (categoryId ?? null) : null,
-        customerAccountId: disposition === 'rebill' && customer[0] ? customer[0].id : null,
-        ...markupPayload(),
+        // Both rebill and passthrough can attach to a customer (#3).
+        customerAccountId: BOOKING_DISPOSITIONS.includes(disposition) && customer[0] ? customer[0].id : null,
+        // Markup is a re-bill concept only — a pass-through bills at cost.
+        ...(disposition === 'rebill' ? markupPayload() : { markupType: 'none', markupPercent: null, markupFlatMinor: null }),
       });
       if (pay) {
         await accountingService.markInboundPaid(doc.id, { paid: true, paymentReference: reference || undefined });
@@ -227,20 +245,35 @@ const TriageModal: React.FC<{ doc: InboundDocument; categories: ExpenseCategory[
               <div className="col-span-2"><label className={labelCls}>{t('accounting.inbox.field.supplier', 'Supplier')}</label><Input value={supplier} onChange={(e) => setSupplier(e.target.value)} /></div>
               <div><label className={labelCls}>{t('accounting.inbox.field.total', 'Total')}</label><DecimalInput value={amountMajor} onChange={setAmountMajor} fractionDigits={2} className={selectCls} /></div>
               <div><label className={labelCls}>{t('accounting.inbox.field.currency', 'Currency')}</label><Input value={currency} maxLength={3} onChange={(e) => setCurrency(e.target.value.toUpperCase())} /></div>
+              <div className="col-span-2"><label className={labelCls}>{t('accounting.inbox.field.supplierCountry', 'Supplier country')}</label>
+                <select value={supplierCountry} onChange={(e) => setSupplierCountry(e.target.value)} className={selectCls}>
+                  <option value="">{t('accounting.inbox.field.supplierCountryNone', '— unknown —')}</option>
+                  {sortedCountryOptions(i18n.language).map((c) => <option key={c.code} value={c.code}>{c.label}</option>)}
+                </select>
+                <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('accounting.inbox.field.supplierCountryHint', 'Sets the tax treatment automatically: outside your VAT-reclaim countries → foreign VAT (not reclaimable).')}</p>
+              </div>
               <div className="col-span-2"><label className={labelCls}>{t('accounting.inbox.field.invoiceDate', 'Invoice date')}</label><LocalizedDateInput value={invoiceDate} onChange={setInvoiceDate} /></div>
               <div className="col-span-2"><label className={labelCls}>{t('accounting.inbox.field.reference', 'Payment reference')}</label><Input value={reference} onChange={(e) => setReference(e.target.value)} placeholder={t('accounting.inbox.field.referenceHint', 'QR / ESR reference or message') as string} /></div>
+              <div className="col-span-2"><label className={labelCls}>{t('accounting.inbox.field.note', 'Note')}</label>
+                <textarea value={note} onChange={(e) => setNote(e.target.value)} rows={2} className={selectCls} placeholder={t('accounting.inbox.field.noteHint', 'Internal note for this invoice (optional)') as string} /></div>
             </div>
 
             <div><label className={labelCls}>{t('accounting.inbox.field.disposition', 'Disposition')}</label>
               <select value={disposition} onChange={(e) => setDisposition(e.target.value as Disposition)} className={selectCls}>
                 {DISPOSITIONS.map((d) => <option key={d} value={d}>{t(`accounting.disposition.${d}`, d)}</option>)}
               </select>
+              {/* Explain the selected disposition — re-bill vs pass-through vs
+                  company expense aren't obvious from the labels alone. */}
+              <p className="mt-1 rounded-md bg-neutral-50 dark:bg-neutral-800/60 px-2.5 py-1.5 text-xs text-neutral-600 dark:text-neutral-400">
+                {t(`accounting.disposition.help.${disposition}`, '')}
+              </p>
             </div>
 
             {BOOKING_DISPOSITIONS.includes(disposition) && (
               <div>
                 <label className={labelCls}>{t('accounting.booking.label', 'Book to')}</label>
                 <EventBookingSelect value={eventId} onChange={setEventId} className={selectCls} />
+                <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('accounting.booking.inboundHint', 'Which event carries this cost in your reports & tax export (Company = general overhead). This is separate from who you re-bill it to.')}</p>
               </div>
             )}
 
@@ -253,18 +286,24 @@ const TriageModal: React.FC<{ doc: InboundDocument; categories: ExpenseCategory[
               </div>
             )}
 
-            {disposition === 'rebill' && (
+            {BOOKING_DISPOSITIONS.includes(disposition) && (
               <div className="space-y-3 rounded-lg border border-neutral-200 dark:border-neutral-700 p-3">
-                <div><label className={labelCls}>{t('accounting.inbox.field.customer', 'Client')} *</label>
-                  <CustomerAccountPicker value={customer.slice(0, 1)} onChange={(next) => setCustomer(next.slice(-1))} /></div>
-                <div><label className={labelCls}>{t('accounting.inbox.field.markup', 'Markup')}</label>
-                  <select value={markupType} onChange={(e) => setMarkupType(e.target.value as MarkupType)} className={selectCls}>
-                    <option value="none">{t('accounting.markup.none', 'None / from contract')}</option>
-                    <option value="percent">{t('accounting.markup.percent', 'Percent')}</option>
-                    <option value="flat">{t('accounting.markup.flat', 'Flat')}</option>
-                  </select>
+                <div><label className={labelCls}>{t('accounting.inbox.field.customer', 'Client')} {disposition === 'rebill' ? '*' : ''}</label>
+                  <CustomerAccountPicker value={customer.slice(0, 1)} onChange={(next) => setCustomer(next.slice(-1))} />
+                  {disposition === 'durchlaufend' && <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('accounting.inbox.field.passthroughCustomerHint', 'Optional — attach a client to re-bill this passthrough; leave empty to only book it to the event.')}</p>}
                 </div>
-                {markupType !== 'none' && <DecimalInput value={markupValue} onChange={setMarkupValue} fractionDigits={2} className={selectCls} placeholder={markupType === 'percent' ? '%' : currency} />}
+                {/* Markup is a re-bill concept only. A pass-through is invoiced
+                    at cost (VAT-neutral), so no markup control here. */}
+                {disposition === 'rebill' && (<>
+                  <div><label className={labelCls}>{t('accounting.inbox.field.markup', 'Markup')}</label>
+                    <select value={markupType} onChange={(e) => setMarkupType(e.target.value as MarkupType)} className={selectCls}>
+                      <option value="none">{t('accounting.markup.none', 'None / from contract')}</option>
+                      <option value="percent">{t('accounting.markup.percent', 'Percent')}</option>
+                      <option value="flat">{t('accounting.markup.flat', 'Flat')}</option>
+                    </select>
+                  </div>
+                  {markupType !== 'none' && <DecimalInput value={markupValue} onChange={setMarkupValue} fractionDigits={2} className={selectCls} placeholder={markupType === 'percent' ? '%' : currency} />}
+                </>)}
               </div>
             )}
           </div>
@@ -283,6 +322,7 @@ const TriageModal: React.FC<{ doc: InboundDocument; categories: ExpenseCategory[
 export const AccountingInboxPage: React.FC = () => {
   const { t } = useTranslation();
   const qc = useQueryClient();
+  const navigate = useNavigate();
   const { format } = useLocalizedDate();
   const cameraRef = useRef<HTMLInputElement>(null);
   const uploadRef = useRef<HTMLInputElement>(null);
@@ -294,6 +334,8 @@ export const AccountingInboxPage: React.FC = () => {
   // without a manual reload (the poller runs server-side every 60s).
   const { data, isLoading } = useQuery({ queryKey: ['accounting-inbound'], queryFn: () => accountingService.listInbound({ pageSize: 100 }), refetchInterval: 30000, refetchOnWindowFocus: true });
   const { data: categories } = useQuery({ queryKey: ['expense-categories'], queryFn: () => accountingService.listCategories() });
+  // Per-event customers carrying pending (categorised, unbilled) re-bills (#3).
+  const { data: pending } = useQuery({ queryKey: ['accounting-pending-rebills'], queryFn: () => accountingService.listPendingRebills(), refetchInterval: 30000 });
 
   const upload = useMutation({
     mutationFn: ({ file, source }: { file: File; source: 'upload' | 'camera' }) => accountingService.uploadInbound(file, source),
@@ -305,11 +347,24 @@ export const AccountingInboxPage: React.FC = () => {
     onSuccess: () => { qc.invalidateQueries({ queryKey: ['accounting-inbound'] }); },
     onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
   });
+  const billPending = useMutation({
+    mutationFn: (customerAccountId: number) => accountingService.billPendingRebills(customerAccountId),
+    onSuccess: ({ invoiceId, count }) => {
+      toast.success(t('accounting.incoming.bundledToast', 'Bundled {{count}} re-bill(s) into one invoice.', { count }));
+      qc.invalidateQueries({ queryKey: ['accounting-inbound'] });
+      qc.invalidateQueries({ queryKey: ['accounting-pending-rebills'] });
+      navigate(`/admin/clients/bills/${invoiceId}/edit`);
+    },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
 
   const onFile = (source: 'upload' | 'camera') => (e: React.ChangeEvent<HTMLInputElement>) => {
     const file = e.target.files?.[0]; if (file) upload.mutate({ file, source }); e.target.value = '';
   };
-  const refresh = () => qc.invalidateQueries({ queryKey: ['accounting-inbound'] });
+  const refresh = () => { qc.invalidateQueries({ queryKey: ['accounting-inbound'] }); qc.invalidateQueries({ queryKey: ['accounting-pending-rebills'] }); };
+
+  const pendingItems = pending ?? [];
+  const customerLabel = (p: typeof pendingItems[number]) => p.displayName || p.companyName || [p.firstName, p.lastName].filter(Boolean).join(' ') || p.email || `#${p.customerAccountId}`;
 
   const handleTriageDone = () => { setTriageDoc(null); refresh(); };
 
@@ -329,6 +384,31 @@ export const AccountingInboxPage: React.FC = () => {
         <Button variant="outline" onClick={() => uploadRef.current?.click()} disabled={upload.isPending}><Upload className="w-4 h-4 mr-2" /> {t('accounting.inbox.uploadFile', 'Upload file')}</Button>
       </CardContent></Card>
 
+      {/* Pending re-bills (#3): per-event customers accumulate categorised
+          rebill/passthrough invoices here; bundle them into one invoice like
+          "Bill these hours". Monthly/manual customers never surface (they
+          consolidate onto their running draft at categorise time). */}
+      {pendingItems.length > 0 && (
+        <Card className="mb-6"><CardContent className="p-5">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100 mb-1">{t('accounting.incoming.pendingTitle', 'Pending re-bills')}</h2>
+          <p className="text-sm text-neutral-600 dark:text-neutral-400 mb-3">{t('accounting.incoming.pendingBody', 'Categorized invoices waiting to be re-billed. Bundle a client’s items into one invoice.')}</p>
+          <div className="space-y-2">
+            {pendingItems.map((p) => (
+              <div key={p.customerAccountId} className="flex flex-wrap items-center gap-3 rounded-lg border border-neutral-200 dark:border-neutral-700 px-4 py-2">
+                <div className="flex-1 min-w-[12rem]">
+                  <div className="text-sm font-medium text-neutral-900 dark:text-neutral-100">{customerLabel(p)}</div>
+                  <div className="text-xs text-neutral-500 dark:text-neutral-400">
+                    {t('accounting.incoming.pendingCount', '{{count}} item(s)', { count: p.itemCount })}
+                    {' · '}{formatMoneyMinor(p.openAmountMinor, 'CHF')}
+                  </div>
+                </div>
+                <Button size="sm" onClick={() => billPending.mutate(p.customerAccountId)} disabled={billPending.isPending}><Send className="w-3.5 h-3.5 mr-1" /> {t('accounting.incoming.billPending', 'Bill these')}</Button>
+              </div>
+            ))}
+          </div>
+        </CardContent></Card>
+      )}
+
       {isLoading ? <Loading /> : items.length === 0 ? (
         <div className="rounded-xl border border-dashed border-neutral-300 dark:border-neutral-700 bg-neutral-50 dark:bg-neutral-900 p-8 text-center">
           <Inbox className="w-10 h-10 mx-auto mb-3 text-neutral-400" />
@@ -362,6 +442,10 @@ export const AccountingInboxPage: React.FC = () => {
                   {doc.totalAmountMinor != null ? formatMoneyMinor(doc.totalAmountMinor, doc.currency || 'CHF') : t('accounting.inbox.noAmount', 'amount not entered')}
                   {' · '}{format(doc.createdAt)}
                   {doc.disposition && <>{' · '}{t(`accounting.disposition.${doc.disposition}`, doc.disposition)}</>}
+                  {/* Pending re-bill = attached to a client but not yet on an invoice. */}
+                  {doc.customerAccountId && !doc.billedInvoiceId && (
+                    <span className="text-indigo-600 dark:text-indigo-400">{' · '}{t('accounting.incoming.pendingRebill', 'Pending re-bill')}{doc.customerName ? ` → ${doc.customerName}` : ''}</span>
+                  )}
                 </div>
               </button>
               <Button size="sm" variant="ghost" onClick={() => setViewDoc(doc)}><Eye className="w-3.5 h-3.5 mr-1" /> {t('accounting.inbox.view', 'View')}</Button>
@@ -372,7 +456,11 @@ export const AccountingInboxPage: React.FC = () => {
                   ? <Button size="sm" variant="ghost" onClick={() => unpay.mutate(doc.id)} disabled={unpay.isPending}><RotateCcw className="w-3.5 h-3.5 mr-1" /> {t('accounting.incoming.markUnpaid', 'Mark unpaid')}</Button>
                   : <Button size="sm" variant="outline" onClick={() => setPayDoc(doc)}><Circle className="w-3.5 h-3.5 mr-1" /> {t('accounting.incoming.markPaid', 'Mark paid')}</Button>
               )}
-              {doc.status === 'unsorted' && <Button size="sm" onClick={() => setTriageDoc(doc)}>{t('accounting.inbox.categorize', 'Categorize')}</Button>}
+              {/* #1: re-categorize is available after the first triage too, so a
+                  disposition can be changed (e.g. passthrough → company expense). */}
+              {doc.status === 'unsorted'
+                ? <Button size="sm" onClick={() => setTriageDoc(doc)}>{t('accounting.inbox.categorize', 'Categorize')}</Button>
+                : <Button size="sm" variant="outline" onClick={() => setTriageDoc(doc)}><Pencil className="w-3.5 h-3.5 mr-1" /> {t('accounting.inbox.recategorize', 'Re-categorize')}</Button>}
             </div>
           ))}
         </div>

frontend/src/pages/admin/bills/BillEditorPage.tsx

@@ -15,6 +15,8 @@ import { contractsService } from '../../../services/contracts.service';
 import { businessProfileService } from '../../../services/businessProfile.service';
 import { CustomerPicker } from '../../../components/admin/CustomerPicker';
 import { VatRateSelect } from '../../../components/admin/VatRateSelect';
+import { accountingService } from '../../../services/accounting.service';
+import { vatCodesService } from '../../../services/vatCodes.service';
 import { LineItemsTable, type EditableLineItem } from '../../../components/admin/LineItemsTable';
 import { InstallmentsPanel } from '../../../components/admin/InstallmentsPanel';
 import { customerAdminService } from '../../../services/customerAdmin.service';
@@ -197,6 +199,23 @@ export const BillEditorPage: React.FC = () => {
     setCcPdfEmail((cur) => cur || currentAdmin.email);
   }, [currentAdmin?.email, isEdit]);
 
+  // Seed the VAT from the configured default OUTPUT code (Settings →
+  // Accounting) on a brand-new, blank invoice — so new invoices don't silently
+  // start at 0%. Skips edits and conversions (quote/contract bring their own
+  // VAT), and never clobbers a value the admin already touched.
+  const { data: acctSettings } = useQuery({ queryKey: ['accounting-settings'], queryFn: () => accountingService.getSettings() });
+  const { data: outputVatCodes } = useQuery({ queryKey: ['vat-codes', 'output'], queryFn: () => vatCodesService.listOutput() });
+  const didSeedVatRef = useRef(false);
+  useEffect(() => {
+    if (isEdit || didSeedVatRef.current) return;
+    if (searchParams.get('fromContractId') || searchParams.get('fromQuoteId')) return;
+    if (vatCode || vatRate) return;
+    const code = acctSettings?.accounting_default_output_vat_code;
+    if (!code || !outputVatCodes) return;
+    const match = outputVatCodes.find((c) => c.code === code);
+    if (match) { didSeedVatRef.current = true; setVatRate(Number(match.rate)); setVatCode(match.code); }
+  }, [isEdit, searchParams, acctSettings, outputVatCodes, vatCode, vatRate]);
+
   // Pre-fill the customer when the editor is opened from a customer
   // detail page via `?customerAccountId=42`. Runs once on mount, only
   // when creating a new invoice, and skips if the user has already

frontend/src/pages/admin/quotes/QuoteEditorPage.tsx

@@ -26,6 +26,8 @@ import { LineItemsTable, type EditableLineItem } from '../../../components/admin
 import { CustomerPicker } from '../../../components/admin/CustomerPicker';
 import { ProjectSelect } from '../../../components/admin/ProjectSelect';
 import { VatRateSelect } from '../../../components/admin/VatRateSelect';
+import { accountingService } from '../../../services/accounting.service';
+import { vatCodesService } from '../../../services/vatCodes.service';
 import { InstallmentsPanel } from '../../../components/admin/InstallmentsPanel';
 import { customerAdminService } from '../../../services/customerAdmin.service';
 import { userManagementService } from '../../../services/userManagement.service';
@@ -189,6 +191,23 @@ export const QuoteEditorPage: React.FC = () => {
       }
     })();
   }, [isEdit, searchParams]);
+
+  // Seed the VAT from the configured default OUTPUT code (Settings →
+  // Accounting) on a brand-new, blank quote — so quotes (and the invoices they
+  // convert to) don't silently start at 0%. Never clobbers a touched value.
+  const { data: acctSettings } = useQuery({ queryKey: ['accounting-settings'], queryFn: () => accountingService.getSettings() });
+  const { data: outputVatCodes } = useQuery({ queryKey: ['vat-codes', 'output'], queryFn: () => vatCodesService.listOutput() });
+  const didSeedVatRef = useRef(false);
+  useEffect(() => {
+    if (isEdit || didSeedVatRef.current) return;
+    const code = acctSettings?.accounting_default_output_vat_code;
+    if (!code || !outputVatCodes) return;
+    const match = outputVatCodes.find((c) => c.code === code);
+    if (!match) return;
+    setForm((prev) => (prev.vatCode || prev.vatRate ? prev : { ...prev, vatRate: Number(match.rate), vatCode: match.code }));
+    didSeedVatRef.current = true;
+  }, [isEdit, acctSettings, outputVatCodes]);
+
   // Customer search + inline-create state now lives inside
   // <CustomerPicker> (migration C.5 extraction).
 

frontend/src/pages/admin/settings/SettingsBusinessProfilePage.tsx

@@ -18,8 +18,8 @@ import {
   type QrFormat,
 } from '../../../services/businessProfile.service';
 import { Button, Card, Loading, Input, CountrySelect, TimeField } from '../../../components/common';
-import { DecimalInput } from '../../../components/common/DecimalInput';
 import { toast } from 'react-toastify';
+import { currencyOptions, normalizeCurrency } from '../../../constants/currencies';
 
 // Full IANA timezone list for the picker. `Intl.supportedValuesOf` is ES2022
 // (all current browsers); fall back to a small CH/LI-relevant set on the rare
@@ -45,7 +45,16 @@ export const SettingsBusinessProfilePage: React.FC = () => {
   useEffect(() => { if (data?.profile) setProfile(data.profile); }, [data]);
 
   const saveProfile = useMutation({
-    mutationFn: () => profile ? businessProfileService.update(profile) : Promise.reject(),
+    // vatLabel + defaultHourlyRateMinor now live on Settings → Accounting, and
+    // vatRateDefault is retired (the rates are the Accounting VAT codes). Strip
+    // them from this save so an open Business-profile page can't clobber an edit
+    // made on the Accounting tab with its stale loaded value.
+    mutationFn: () => {
+      if (!profile) return Promise.reject();
+      const { vatLabel, defaultHourlyRateMinor, vatRateDefault, ...rest } = profile;
+      void vatLabel; void defaultHourlyRateMinor; void vatRateDefault;
+      return businessProfileService.update(rest);
+    },
     onSuccess: () => {
       toast.success(t('businessProfile.savedToast', 'Business profile saved.'));
       qc.invalidateQueries({ queryKey: ['business-profile'] });
@@ -124,9 +133,29 @@ export const SettingsBusinessProfilePage: React.FC = () => {
 
       <Card>
         <h3 className="font-semibold mb-3">{t('businessProfile.section.defaults', 'Defaults')}</h3>
+        {/* Pointer so admins who look for the old VAT/hourly-rate fields here
+            know where they went. */}
+        <p className="mb-3 rounded-md border border-blue-200 dark:border-blue-900/50 bg-blue-50 dark:bg-blue-900/20 px-3 py-2 text-xs text-blue-800 dark:text-blue-300">
+          {t('businessProfile.movedToAccounting', 'The VAT rate, VAT label and default hourly rate now live under Settings → Accounting.')}
+        </p>
         <div className="grid grid-cols-1 md:grid-cols-2 gap-3">
-          <Input label={t('businessProfile.field.defaultCurrency', 'Default currency') as string} value={profile.defaultCurrency}
-            maxLength={3} onChange={(e) => setProfile({ ...profile, defaultCurrency: e.target.value.toUpperCase() })} />
+          <div>
+            <label className="block text-sm font-medium text-neutral-700 dark:text-neutral-300 mb-1">
+              {t('businessProfile.field.defaultCurrency', 'Default currency')}
+            </label>
+            {/* Dropdown; the stored value is normalised (e.g. an old free-text
+                "chf" → "CHF") so it pre-selects, and an unknown code is kept as
+                an extra option so nothing is lost. */}
+            <select
+              value={normalizeCurrency(profile.defaultCurrency)}
+              onChange={(e) => setProfile({ ...profile, defaultCurrency: e.target.value })}
+              className="w-full px-3 py-2 rounded-md border border-neutral-300 dark:border-neutral-600 bg-white dark:bg-neutral-800 text-sm focus:outline-none focus:ring-2 focus:ring-primary-500"
+            >
+              {currencyOptions(profile.defaultCurrency).map((c) => (
+                <option key={c} value={c}>{c}</option>
+              ))}
+            </select>
+          </div>
           <Input label={t('businessProfile.field.defaultLocale', 'Default locale') as string} value={profile.defaultLocale}
             maxLength={8} onChange={(e) => setProfile({ ...profile, defaultLocale: e.target.value })} />
           {/* Migration 137 — IANA timezone for the admin calendar + the
@@ -149,35 +178,9 @@ export const SettingsBusinessProfilePage: React.FC = () => {
               ))}
             </select>
           </div>
-          <Input label={t('businessProfile.field.vatLabel', 'VAT label (e.g. MwSt., VAT)') as string} value={profile.vatLabel}
-            onChange={(e) => setProfile({ ...profile, vatLabel: e.target.value })} />
-          <Input type="number" step="0.01" label={t('businessProfile.field.vatRateDefault', 'Default VAT rate %') as string}
-            value={profile.vatRateDefault ?? 0}
-            onChange={(e) => setProfile({ ...profile, vatRateDefault: Number(e.target.value) })} />
-          {/* Install-wide fallback hourly rate (migration 113). Stored in
-              minor units; entered here in major units. Blank = no global
-              default, so hours-logging then needs a per-customer or
-              per-entry rate. Comma-tolerant via DecimalInput. */}
-          <div>
-            <label className="block text-sm font-medium mb-1">
-              {t('businessProfile.field.defaultHourlyRate', 'Default hourly rate')}
-            </label>
-            <DecimalInput
-              value={profile.defaultHourlyRateMinor != null ? profile.defaultHourlyRateMinor / 100 : NaN}
-              fractionDigits={2}
-              onChange={(n) => setProfile({
-                ...profile,
-                defaultHourlyRateMinor: Number.isFinite(n) ? Math.max(0, Math.round(n * 100)) : null,
-              })}
-              className="w-full px-3 py-2 rounded-md border border-neutral-300 dark:border-neutral-600 bg-white dark:bg-neutral-800 text-sm"
-              placeholder={t('businessProfile.field.defaultHourlyRatePlaceholder', 'e.g. 120.00') as string}
-            />
-            <p className="text-xs text-muted-theme mt-1">
-              {t('businessProfile.field.defaultHourlyRateHint',
-                'Fallback used when a customer has no own rate. In {{currency}}, major units. Leave blank to require a per-customer or per-entry rate.',
-                { currency: profile.defaultCurrency || 'CHF' })}
-            </p>
-          </div>
+          {/* VAT rate %, VAT label and the default hourly rate moved to
+              Settings → Accounting (so all financial/VAT config lives in one
+              place). See the callout above. */}
           <div>
             <label className="block text-sm font-medium mb-1">{t('businessProfile.field.defaultQrFormat', 'Default invoice QR')}</label>
             <select value={profile.defaultQrFormat} onChange={(e) => setProfile({ ...profile, defaultQrFormat: e.target.value as QrFormat })}

frontend/src/services/accounting.service.ts

@@ -35,6 +35,14 @@ export interface InboundDocument {
   markupPercent: number | null;
   markupFlatMinor: number | null;
   billedInvoiceId: number | null;
+  /** Client a rebill/passthrough is attached to (migration 132). */
+  customerAccountId: number | null;
+  customerName: string | null;
+  customerEmail: string | null;
+  /** ISO-2 supplier country — auto-defaults the tax treatment (reclaim list). */
+  supplierCountry: string | null;
+  /** Free-text categorisation note. */
+  note: string | null;
   supplierPaid: boolean;
   supplierPaidAt: string | null;
   supplierPaymentMethod: PaymentMethod | null;
@@ -79,6 +87,20 @@ export interface InvoiceExpensePayload {
   markupFlatMinor?: number | null;
 }
 
+/** One customer with categorised-but-unbilled rebill/passthrough docs. */
+export interface PendingRebillSummary {
+  customerAccountId: number;
+  companyName: string | null;
+  displayName: string | null;
+  firstName: string | null;
+  lastName: string | null;
+  email: string | null;
+  isPassive: boolean;
+  billingCadence: string | null;
+  itemCount: number;
+  openAmountMinor: number;
+}
+
 export interface ExpenseCategory { id: number; name: string; color: string | null; is_seed: boolean; display_order: number; }
 export interface Paginated<T> { items: T[]; pagination: { page: number; pageSize: number; total: number; totalPages: number }; }
 
@@ -92,6 +114,8 @@ export interface AccountingSettings {
   /** ISO-2 countries whose input VAT can be reclaimed (drives cost
    *  tax-treatment + the report's VAT-payable). */
   accounting_vat_reclaim_countries: string[];
+  /** Output VAT code stamped onto NEW invoices/quotes ('' = none). */
+  accounting_default_output_vat_code: string;
 }
 
 export interface CategorizePayload {
@@ -148,6 +172,10 @@ export const accountingService = {
   async updateInbound(id: number, fields: Partial<InboundDocument>): Promise<InboundDocument> { const { data } = await api.patch(`/admin/expenses/inbound/${id}`, fields); return data.document; },
   async categorizeInbound(id: number, payload: CategorizePayload): Promise<InboundDocument> { const { data } = await api.post(`/admin/expenses/inbound/${id}/categorize`, payload); return data.document; },
   async rebillInbound(id: number, payload: CategorizePayload): Promise<{ document: InboundDocument; invoiceId: number }> { const { data } = await api.post(`/admin/expenses/inbound/${id}/rebill`, payload); return data; },
+  /** Per-event customers with pending (categorised, unbilled) re-bills. */
+  async listPendingRebills(): Promise<PendingRebillSummary[]> { const { data } = await api.get('/admin/expenses/inbound/pending-summary'); return data.items; },
+  /** Bundle one customer's pending re-bills into a single invoice. */
+  async billPendingRebills(customerAccountId: number): Promise<{ invoiceId: number; count: number }> { const { data } = await api.post('/admin/expenses/inbound/bill-pending', { customerAccountId }); return data; },
   async markInboundPaid(id: number, payload: { paid: boolean; paidAt?: string; paymentMethod?: PaymentMethod; paymentReference?: string }): Promise<InboundDocument> { const { data } = await api.post(`/admin/expenses/inbound/${id}/supplier-payment`, payload); return data.document; },
   async getInboundFileBlob(id: number): Promise<Blob> { const { data } = await api.get(`/admin/expenses/inbound/${id}/file`, { responseType: 'blob' }); return data; },
   async getInboundPageBlob(id: number, page: number): Promise<Blob> { const { data } = await api.get(`/admin/expenses/inbound/${id}/page/${page}`, { responseType: 'blob' }); return data; },
@@ -186,6 +214,8 @@ export const accountingService = {
       accounting_vat_registered: data.accounting_vat_registered === true,
       accounting_vat_reclaim_countries: Array.isArray(data.accounting_vat_reclaim_countries)
         ? data.accounting_vat_reclaim_countries : [],
+      accounting_default_output_vat_code: typeof data.accounting_default_output_vat_code === 'string'
+        ? data.accounting_default_output_vat_code : '',
     };
   },
   async updateSettings(payload: Partial<AccountingSettings>): Promise<{ updated: string[] }> {