Merge pull request #622 from Luca-Timo/feat/accounting-inbound-invoices

Accounting suite + CRM hardening

.github/workflows/docker-build.yml

@@ -134,7 +134,10 @@ jobs:
         platforms: ${{ matrix.platform }}
         labels: ${{ steps.meta-backend.outputs.labels }}
         cache-from: type=gha,scope=backend-${{ env.PLATFORM_PAIR }}
-        cache-to: type=gha,mode=max,scope=backend-${{ env.PLATFORM_PAIR }}
+        # ignore-error: a flaky GitHub Actions cache write ("error writing
+        # layer blob: not_found") must not fail an otherwise-successful build
+        # that already pushed the image.
+        cache-to: type=gha,mode=max,scope=backend-${{ env.PLATFORM_PAIR }},ignore-error=true
         outputs: ${{ steps.push-decision.outputs.push == 'true' && format('type=image,name={0}/{1},push-by-digest=true,name-canonical=true,push=true', env.REGISTRY, env.BACKEND_IMAGE_NAME) || 'type=cacheonly' }}
         build-args: |
           CACHEBUST=${{ github.run_number }}
@@ -360,7 +363,10 @@ jobs:
         platforms: ${{ matrix.platform }}
         labels: ${{ steps.meta-frontend.outputs.labels }}
         cache-from: type=gha,scope=frontend-${{ env.PLATFORM_PAIR }}
-        cache-to: type=gha,mode=max,scope=frontend-${{ env.PLATFORM_PAIR }}
+        # ignore-error: a flaky GitHub Actions cache write ("error writing
+        # layer blob: not_found") must not fail an otherwise-successful build
+        # that already pushed the image.
+        cache-to: type=gha,mode=max,scope=frontend-${{ env.PLATFORM_PAIR }},ignore-error=true
         outputs: ${{ steps.push-decision.outputs.push == 'true' && format('type=image,name={0}/{1},push-by-digest=true,name-canonical=true,push=true', env.REGISTRY, env.FRONTEND_IMAGE_NAME) || 'type=cacheonly' }}
         build-args: |
           CACHEBUST=${{ github.run_number }}

.github/workflows/install-smoke.yml

@@ -61,7 +61,8 @@ jobs:
           load: true
           tags: picpeak-backend:smoke
           cache-from: type=gha,scope=install-smoke
-          cache-to: type=gha,mode=max,scope=install-smoke
+          # ignore-error: a flaky GHA cache write must not fail the build.
+          cache-to: type=gha,mode=max,scope=install-smoke,ignore-error=true
 
       - name: Create Docker network
         run: docker network create picpeak-smoke

.gitignore

@@ -129,3 +129,6 @@ docker-compose.dev.yml
 
 # New layout development files
 new-layouts/
+
+# Generated CRM/accounting documents (runtime) — never commit
+backend/storage/business-docs/

README.md

@@ -68,6 +68,14 @@ Unlike expensive SaaS solutions, PicPeak gives you:
 - 🛡️ **Security First** - JWT auth, rate limiting, CORS protection
 - 📈 **Scalable** - From small studios to large agencies
 
+### For Studios — CRM & Accounting (Beta · off by default)
+- 📝 **Quotes → Contracts → Invoices** - One deal lineage; cancel-and-reissue (Storno) keeps issued invoices immutable
+- ⏱️ **Hours Logging & Calendar** - Per-customer time tracking; admin calendar of events, logged hours, and pending quotes/contracts
+- 🧾 **Inbound Supplier Invoices & Expenses** - Capture received invoices (upload/camera, rasterised server-side), categorise, and re-bill costs to clients
+- 📊 **Tax Report & Accountant Export** - Period-scoped income/cost report with VAT breakdown; PDF/CSV plus a Treuhänder/Banana (Swiss/LI) journal export, scopable to income-only or cost-only
+- 🌍 **VAT & Multi-currency** - Single VAT-code registry snapshotted onto each document; data-driven per-country rates
+- ⚠️ **Verify locally** - Feature-flagged off by default. Seeded contracts, QR/IBAN and tax defaults are **examples only** — review your own legal **and tax** regulations first (see disclaimers below)
+
 ## 🚀 Quick Start
 
 Get PicPeak running in under 5 minutes:
@@ -401,7 +409,7 @@ These features are currently in beta testing and may have limited functionality
 
 | Feature | Description | Status |
 |---------|-------------|--------|
-| **CRM Module** | Quotes, contracts, invoices, hours logging, calendar, and tax report — feature-flagged off by default. Seeded contract blocks, payment terms, and IBAN / tax defaults are **examples only** and need legal / financial review before customer-facing use. See [docs.picpeak.app/features/crm](https://docs.picpeak.app/features/crm). | 🧪 Beta |
+| **CRM & Accounting Module** | Quotes, contracts, invoices (+ Storno), hours logging, calendar, and tax report — plus inbound supplier-invoice capture, internal expenses, and a Treuhänder/Banana (Swiss/LI) accountant-journal export. Feature-flagged off by default. Seeded contract blocks, payment terms, IBAN / QR-bill and tax defaults are **examples only** and need legal / financial / **tax** review before customer-facing use. See [docs.picpeak.app/features/crm](https://docs.picpeak.app/features/crm). | 🧪 Beta |
 | **Simple Deployment Script** | One-click deployment script for quick server setup with automated configuration and dependency installation | 🧪 Beta |
 
 ### 📋 Future Enhancements
@@ -440,7 +448,7 @@ PicPeak is inspired by the best features of commercial platforms while remaining
 
 A huge thank you to the people whose code, reports, and feedback have shaped PicPeak:
 
-- [**@Luca-Timo**](https://github.com/Luca-Timo) — native Apple Silicon multi-arch images, external-URL toggle for legal CMS pages, the lazy-loaded folder tree picker, the admin-email picker on event creation, the data-driven self-hosted webfont system, the gallery header/banner decoupling, and several typed-API refactors. Consistently raises the bar with thoughtful PRs.
+- [**@Luca-Timo**](https://github.com/Luca-Timo) — native Apple Silicon multi-arch images, external-URL toggle for legal CMS pages, the lazy-loaded folder tree picker, the admin-email picker on event creation, the data-driven self-hosted webfont system, the gallery header/banner decoupling, several typed-API refactors, and the CRM + accounting suite (quotes/contracts/invoices, hours logging, calendar, tax report, inbound supplier-invoice capture, expenses, and the Treuhänder/Banana export). Consistently raises the bar with thoughtful PRs.
 - [**@Rekoo-PS**](https://github.com/Rekoo-PS) — sharp-eyed bug reporter and product feedback. Filed the issues that drove the login-loop fix, the gallery-loading skeleton work, the redirection cleanup, the mobile-lightbox overhaul, the admin-events search-counter fix, the photo-count column, and the bulk-delete workflow. Also a [BuyMeACoffee](https://buymeacoffee.com/theluap) supporter — the kind of feedback loop that keeps the project useful for real deployments.
 
 If you've contributed and aren't listed here, please open a PR — this list is meant to grow.
@@ -455,10 +463,11 @@ This project was generated with the assistance of AI technology, but has been:
 
 We believe in transparent development practices and the responsible use of AI as a tool to accelerate development while maintaining high standards of quality and security.
 
-## ⚠️ CRM disclaimers — examples only
+## ⚠️ CRM & Accounting disclaimers — examples only, verify locally
 
-The CRM module (contracts, invoices, QR-bills) ships seeded content
+The CRM & accounting modules (contracts, invoices, QR-bills, the tax
-that is intended as a **starting point only**:
+report and the accountant exports) ship seeded content and computed
+figures that are intended as a **starting point only**:
 
 - **Contract blocks** (image rights, NDA, model release, cancellation,
   jurisdiction, …) are written by the maintainer, **not by a lawyer**.
@@ -468,9 +477,19 @@ that is intended as a **starting point only**:
   typed. Picpeak is open source — please scan a test invoice with your
   bank's app to check the QR actually works. We are not responsible for
   any mistakes that come from sending an invoice with bad data on it.
+- **Tax, VAT & accounting figures** (the tax report, VAT-payable, the
+  per-rate breakdown, the Treuhänder / Banana export, etc.) are computed
+  from the data you enter and the defaults you configure. They are
+  **guidance only and jurisdiction-specific** — tax rules, VAT rates,
+  deduction schemes (e.g. the Liechtenstein 20 % Gewinnungskosten flat
+  rate) and filing duties differ by country and change over time. **Every
+  operator must check their own tax / VAT regulations and verify the
+  numbers with their accountant / Treuhänder / tax authority before
+  relying on any figure or export.** Picpeak makes no warranty that the
+  output is correct for your jurisdiction or situation.
 
 Read [`docs/crm-disclaimers.md`](docs/crm-disclaimers.md) before
-enabling the Contracts or Invoices features.
+enabling the Contracts, Invoices or Accounting features.
 
 ## 📄 License
 

backend/Dockerfile

@@ -50,8 +50,13 @@ RUN npm install -g npm@10
 # Unicode fallback; picpeak's own brand fonts (assets/fonts/, the same files
 # PDFKit + the web UI use) are registered with fontconfig further down so the
 # logo's text renders in its actual typeface, not a fallback.
+# poppler-utils provides `pdftoppm`, used to rasterise inbound supplier-invoice
+# PDFs to flat PNGs server-side so the admin UI NEVER renders a raw (possibly
+# malicious) PDF. pdftoppm does not execute embedded JS or fetch remote
+# resources, so it doubles as the SSRF/phone-home guard for untrusted inbound
+# documents (see docs/accounting-inbound-invoices.md).
 RUN apk add --no-cache dumb-init postgresql-client ffmpeg su-exec \
-    fontconfig ttf-dejavu ttf-liberation && \
+    fontconfig ttf-dejavu ttf-liberation poppler-utils && \
     fc-cache -f
 
 # Create non-root user

backend/__tests__/routes/adminCrmAuth.test.js

@@ -72,7 +72,9 @@ describe('admin CRM routes — auth + permission gate', () => {
     // of permissions, so for happy-path tests we flip every CRM flag
     // on. Negative tests (no-token, bad-signature) hit adminAuth
     // first and never reach the flag check, so they're unaffected.
-    const crmFlags = ['quotes', 'bills', 'contracts', 'hoursLogging', 'calendar', 'taxReport', 'clients'];
+    // `accounting` is the master flag the tax-report route now requires
+    // (tax export moved out of CRM into Accounting, independent of bills).
+    const crmFlags = ['quotes', 'bills', 'contracts', 'hoursLogging', 'calendar', 'taxReport', 'clients', 'accounting'];
     for (const key of crmFlags) {
       // eslint-disable-next-line no-await-in-loop
       await db('feature_flags').where({ key }).update({ value: 1 });

backend/__tests__/services/expenseService.markup.test.js

@@ -0,0 +1,87 @@
+/**
+ * Unit tests for the accounting money logic — re-bill markup (incoming
+ * invoices) and internal-expense amount/build. Pure functions via _internal.
+ */
+const expenseService = require('../../src/services/expenseService');
+
+const { computeMarkupMinor, resolveMarkup, computeExpenseAmount, buildExpenseInsert } = expenseService._internal;
+
+describe('computeMarkupMinor', () => {
+  it('percent of base, rounded', () => {
+    expect(computeMarkupMinor(10000, { type: 'percent', percent: 10 })).toBe(1000);
+    expect(computeMarkupMinor(333, { type: 'percent', percent: 10 })).toBe(33);
+    expect(computeMarkupMinor(335, { type: 'percent', percent: 10 })).toBe(34);
+  });
+  it('flat / none', () => {
+    expect(computeMarkupMinor(10000, { type: 'flat', flatMinor: 500 })).toBe(500);
+    expect(computeMarkupMinor(10000, { type: 'none' })).toBe(0);
+    expect(computeMarkupMinor(10000, { type: 'percent', percent: null })).toBe(0);
+  });
+});
+
+describe('resolveMarkup precedence (no contract / no DB)', () => {
+  it('override > source clause', async () => {
+    await expect(resolveMarkup({ markupType: 'flat', markupFlatMinor: 999 }, { markupType: 'percent', markupPercent: 5 }, null, null))
+      .resolves.toEqual({ type: 'percent', percent: 5, flatMinor: null });
+  });
+  it("source clause when no override", async () => {
+    await expect(resolveMarkup({ markupType: 'flat', markupFlatMinor: 200 }, {}, null, null))
+      .resolves.toEqual({ type: 'flat', percent: null, flatMinor: 200 });
+  });
+  it('none when nothing set', async () => {
+    await expect(resolveMarkup({ markupType: 'none' }, {}, null, null))
+      .resolves.toEqual({ type: 'none', percent: null, flatMinor: null });
+  });
+});
+
+describe('computeExpenseAmount', () => {
+  it('mileage / per-diem = quantity x rate, rounded', () => {
+    expect(computeExpenseAmount('mileage', 42, 70, null)).toBe(2940); // 42 km x CHF 0.70
+    expect(computeExpenseAmount('per_diem', 3, 8000, null)).toBe(24000); // 3 days x CHF 80
+    expect(computeExpenseAmount('mileage', 10.5, 71, null)).toBe(746); // 745.5 -> 746
+  });
+  it('amount = the entered minor amount', () => {
+    expect(computeExpenseAmount('amount', null, null, 5000)).toBe(5000);
+  });
+  it('null when quantity or rate missing', () => {
+    expect(computeExpenseAmount('mileage', null, 70, null)).toBeNull();
+    expect(computeExpenseAmount('mileage', 42, null, null)).toBeNull();
+  });
+});
+
+describe('buildExpenseInsert (internal expense)', () => {
+  it('defaults: kind=amount, disposition=eigener_aufwand, tax=domestic, status=open', () => {
+    const row = buildExpenseInsert({ chfAmountMinor: 5000 }, 7);
+    expect(row.kind).toBe('amount');
+    expect(row.disposition).toBe('eigener_aufwand');
+    expect(row.tax_treatment).toBe('domestic');
+    expect(row.status).toBe('open');
+    expect(row.chf_amount_minor).toBe(5000);
+    expect(row.created_by_admin_id).toBe(7);
+    expect(row.inbound_document_id).toBeNull();
+  });
+
+  it('mileage uses the override rate, else the settings km rate', () => {
+    const withDefault = buildExpenseInsert({ kind: 'mileage', quantity: 42 }, 1, { kmRateMinor: 70 });
+    expect(withDefault.rate_minor).toBe(70);
+    expect(withDefault.chf_amount_minor).toBe(2940);
+
+    const withOverride = buildExpenseInsert({ kind: 'mileage', quantity: 42, rateMinor: 100 }, 1, { kmRateMinor: 70 });
+    expect(withOverride.rate_minor).toBe(100);
+    expect(withOverride.chf_amount_minor).toBe(4200);
+  });
+
+  it('per_diem uses days x per-diem rate', () => {
+    const row = buildExpenseInsert({ kind: 'per_diem', quantity: 2 }, 1, { perDiemRateMinor: 8000 });
+    expect(row.rate_minor).toBe(8000);
+    expect(row.chf_amount_minor).toBe(16000);
+  });
+
+  it('event_id null = booked to company; proof path carried', () => {
+    const company = buildExpenseInsert({ kind: 'amount', chfAmountMinor: 100 }, 1, { receiptPath: '/p/x.pdf' });
+    expect(company.event_id).toBeNull();
+    expect(company.receipt_path).toBe('/p/x.pdf');
+    const evt = buildExpenseInsert({ kind: 'amount', chfAmountMinor: 100, eventId: 9 }, 1);
+    expect(evt.event_id).toBe(9);
+  });
+});

backend/__tests__/services/ledgerService.test.js

@@ -0,0 +1,249 @@
+/**
+ * Tests for ledgerService (Accounting Layer A).
+ *
+ * Two layers:
+ *   1. Pure helpers (rateKey, csvEscape, minorToDecimal).
+ *   2. buildPostings + exportPostings — db chain + appSettings mocked so we can
+ *      feed canned invoices/inbound/expenses and assert the Buchungssätze +
+ *      the per-tool CSV shapes.
+ */
+
+// ----- canned data per table ------------------------------------------
+let accountsRows = [];
+let vatRows = [];
+let invoiceRows = [];
+let inboundRows = [];
+let expenseRows = [];
+
+function makeChain(rows) {
+  const c = {
+    _rows: rows,
+    then(onR, onJ) { return Promise.resolve(this._rows).then(onR, onJ); },
+    leftJoin() { return this; },
+    where() { return this; },
+    whereNot() { return this; },
+    whereIn() { return this; },
+    whereNotIn() { return this; },
+    whereBetween() { return this; },
+    whereRaw() { return this; },
+    orderBy() { return this; },
+    orderByRaw() { return this; },
+    modify(cb) { if (typeof cb === 'function') cb(this); return this; },
+    select() { return Promise.resolve(this._rows); },
+    first() { return Promise.resolve(this._rows[0]); },
+  };
+  return c;
+}
+
+const mockDbFn = jest.fn((table) => {
+  switch (table) {
+    case 'ledger_accounts': return makeChain(accountsRows);
+    case 'vat_codes': return makeChain(vatRows);
+    case 'invoices': return makeChain(invoiceRows);
+    case 'inbound_documents': return makeChain(inboundRows);
+    case 'expenses': return makeChain(expenseRows);
+    default: return makeChain([]);
+  }
+});
+mockDbFn.raw = (s) => s;
+mockDbFn.schema = {
+  hasTable: jest.fn(async () => true),
+  hasColumn: jest.fn(async () => true),
+};
+
+jest.mock('../../src/database/db', () => ({ db: mockDbFn, withRetry: async (fn) => fn() }));
+
+const SETTINGS = {
+  ledger_account_debitoren: '1100',
+  ledger_account_kreditoren: '2000',
+  ledger_account_default_revenue: '3400',
+  ledger_account_default_expense: '6700',
+  ledger_account_mileage: '6200',
+  ledger_account_per_diem: '6640',
+  ledger_account_rebilled_revenue: '3940',
+  ledger_vat_map: { domestic: 'VST81', reverse_charge_service: 'BZ', foreign_vat_non_reclaimable: 'VST00', import_goods: 'VST81' },
+  ledger_output_vat_map: { '8.1': 'UN81', '2.6': 'UN26', '3.8': 'UN38', '0': 'UN00' },
+};
+jest.mock('../../src/utils/appSettings', () => ({
+  getAppSetting: jest.fn(async (key, def) => (key in SETTINGS ? SETTINGS[key] : def)),
+}));
+
+const ledgerService = require('../../src/services/ledgerService');
+const { rateKey, csvEscape, minorToDecimal } = ledgerService._internal;
+
+beforeEach(() => {
+  accountsRows = [
+    { id: 1, number: '1100', name: 'Debitoren', type: 'asset' },
+    { id: 2, number: '3400', name: 'Dienstleistungsertrag', type: 'revenue' },
+    { id: 3, number: '2000', name: 'Kreditoren', type: 'liability' },
+    { id: 4, number: '6570', name: 'Informatikaufwand', type: 'expense' },
+    { id: 5, number: '6200', name: 'Fahrzeugaufwand', type: 'expense' },
+    { id: 6, number: '6700', name: 'Sonstiger Betriebsaufwand', type: 'expense' },
+  ];
+  vatRows = [{ id: 9, code: 'UN81', rate: 8.1, direction: 'output', account_id: null }];
+  invoiceRows = [];
+  inboundRows = [];
+  expenseRows = [];
+});
+
+// ----- pure helpers ----------------------------------------------------
+describe('rateKey', () => {
+  it('normalises rate to the output-map key', () => {
+    expect(rateKey(8.1)).toBe('8.1');
+    expect(rateKey(8.10)).toBe('8.1');
+    expect(rateKey('2.60')).toBe('2.6');
+    expect(rateKey(0)).toBe('0');
+    expect(rateKey(null)).toBe('0');
+  });
+});
+
+describe('csvEscape / minorToDecimal', () => {
+  it('quotes + doubles inner quotes', () => {
+    expect(csvEscape('a,b')).toBe('"a,b"');
+    expect(csvEscape('he said "hi"')).toBe('"he said ""hi"""');
+    expect(csvEscape(null)).toBe('""');
+  });
+  it('renders minor units as 2dp', () => {
+    expect(minorToDecimal(10810)).toBe('108.10');
+    expect(minorToDecimal(0)).toBe('0.00');
+    expect(minorToDecimal(null)).toBe('0.00');
+  });
+});
+
+// ----- buildPostings ---------------------------------------------------
+describe('buildPostings', () => {
+  const period = { from: '2026-01-01', to: '2026-03-31', currency: 'CHF' };
+
+  it('books a revenue invoice as Dr Debitoren / Cr Ertrag with the output VAT code', async () => {
+    invoiceRows = [{
+      id: 1, invoice_number: 'R-2026-0001', issue_date: '2026-01-10', vat_rate: 8.1,
+      net_amount_minor: 10000, vat_amount_minor: 810, total_amount_minor: 10810,
+      customer_company_name: 'ACME GmbH', event_name: 'Wedding A',
+    }];
+    const { postings } = await ledgerService.buildPostings(period);
+    expect(postings).toHaveLength(1);
+    expect(postings[0]).toMatchObject({
+      debitAccount: '1100', debitName: 'Debitoren',
+      creditAccount: '3400', creditName: 'Dienstleistungsertrag',
+      grossMinor: 10810, netMinor: 10000, vatMinor: 810,
+      vatCode: 'UN81', source: 'revenue', eventName: 'Wedding A',
+    });
+  });
+
+  it('books an incoming invoice as Dr Aufwand(category) / Cr Kreditoren with the input VAT code', async () => {
+    inboundRows = [{
+      id: 5, invoice_number: 'L-77', invoice_date: '2026-01-12', created_at: '2026-01-13 09:00:00',
+      supplier_name: 'Lab AG', tax_treatment: 'domestic',
+      net_amount_minor: 2000, vat_amount_minor: 162, total_amount_minor: 2162,
+      event_id: 7, cat_account_id: 4, event_name: 'Wedding A',
+    }];
+    const { postings } = await ledgerService.buildPostings(period);
+    expect(postings).toHaveLength(1);
+    expect(postings[0]).toMatchObject({
+      debitAccount: '6570', creditAccount: '2000',
+      grossMinor: 2162, netMinor: 2000, vatMinor: 162,
+      vatCode: 'VST81', source: 'incoming', eventName: 'Wedding A',
+    });
+  });
+
+  it('falls back to the kind default account for a category-less mileage expense', async () => {
+    expenseRows = [{
+      id: 9, created_at: '2026-02-01 12:00:00', kind: 'mileage', supplier_name: null, description: 'Drive',
+      tax_treatment: 'foreign_vat_non_reclaimable', event_id: null,
+      original_amount_minor: null, chf_amount_minor: 5000,
+      net_amount_minor: null, vat_amount_minor: null, gross_amount_minor: null, cat_account_id: null,
+    }];
+    const { postings } = await ledgerService.buildPostings(period);
+    expect(postings).toHaveLength(1);
+    expect(postings[0]).toMatchObject({
+      debitAccount: '6200', creditAccount: '2000',
+      grossMinor: 5000, vatMinor: 0,
+      vatCode: 'VST00', source: 'expense', eventName: '',
+    });
+  });
+
+  it('sorts the combined journal chronologically across all sources', async () => {
+    invoiceRows = [{ id: 1, invoice_number: 'R1', issue_date: '2026-02-20', vat_rate: 8.1, net_amount_minor: 100, vat_amount_minor: 8, total_amount_minor: 108, customer_company_name: 'A' }];
+    inboundRows = [{ id: 5, invoice_number: 'L1', invoice_date: '2026-01-05', created_at: '2026-01-05', supplier_name: 'Lab', tax_treatment: 'domestic', net_amount_minor: 50, vat_amount_minor: 4, total_amount_minor: 54, event_id: null, cat_account_id: null }];
+    expenseRows = [{ id: 9, created_at: '2026-01-30', kind: 'amount', description: 'x', tax_treatment: 'domestic', event_id: null, chf_amount_minor: 200, net_amount_minor: null, vat_amount_minor: null, gross_amount_minor: null, cat_account_id: null }];
+    const { postings } = await ledgerService.buildPostings(period);
+    expect(postings.map((p) => p.source)).toEqual(['incoming', 'expense', 'revenue']);
+  });
+
+  it('requires from/to/currency', async () => {
+    await expect(ledgerService.buildPostings({})).rejects.toThrow(/from.+to/);
+    await expect(ledgerService.buildPostings({ from: '2026-01-01', to: '2026-03-31' })).rejects.toThrow(/currency/);
+  });
+});
+
+// ----- exportPostings --------------------------------------------------
+describe('exportPostings', () => {
+  const period = { from: '2026-01-01', to: '2026-03-31', currency: 'CHF' };
+  beforeEach(() => {
+    invoiceRows = [{ id: 1, invoice_number: 'R-2026-0001', issue_date: '2026-01-10', vat_rate: 8.1, net_amount_minor: 10000, vat_amount_minor: 810, total_amount_minor: 10810, customer_company_name: 'ACME' }];
+  });
+
+  it('generic format carries all human-friendly columns', async () => {
+    const { content, filename, count } = await ledgerService.exportPostings({ ...period, format: 'generic' });
+    const [header, row] = content.trim().split('\r\n');
+    expect(count).toBe(1);
+    expect(header).toContain('DebitAccountName');
+    expect(header).toContain('NetAmount');
+    expect(header).toContain('VatCode');
+    expect(row).toContain('1100');
+    expect(row).toContain('108.10'); // gross 2dp
+    expect(filename).toMatch(/_generic\.csv$/);
+  });
+
+  it('banana format is a TAB-separated .txt with Banana column names', async () => {
+    const { content, filename, contentType } = await ledgerService.exportPostings({ ...period, format: 'banana' });
+    const header = content.split('\r\n')[0];
+    // Banana's "Text file with column headers" import wants TAB-separated,
+    // unquoted values in a .txt — not a comma CSV.
+    expect(header).toBe('Date\tDoc\tDescription\tAccountDebit\tAccountCredit\tAmount\tVatCode');
+    expect(content.split('\r\n')[1]).toContain('\t');
+    expect(content).not.toContain('"');
+    expect(filename).toMatch(/_banana\.txt$/);
+    expect(contentType).toMatch(/text\/plain/);
+  });
+
+  it('banana_ie format is Income & Expense columns, tab-separated .txt', async () => {
+    const { content, filename, contentType } = await ledgerService.exportPostings({ ...period, format: 'banana_ie' });
+    const [header, row] = content.trim().split('\r\n');
+    expect(header).toBe('Date\tDoc\tDescription\tIncome\tExpenses\tCategory\tVatCode');
+    // The mock period holds one revenue posting (gross 108.10) → Income filled,
+    // Expenses empty, Category = the revenue account.
+    const cells = row.split('\t');
+    expect(cells[3]).toBe('108.10'); // Income
+    expect(cells[4]).toBe('');       // Expenses
+    expect(cells[5]).not.toBe('');   // Category (revenue account)
+    expect(filename).toMatch(/_banana_ie\.txt$/);
+    expect(contentType).toMatch(/text\/plain/);
+  });
+
+  it('formats a Postgres Date object as yyyy-mm-dd (not "Thu Jan ...")', async () => {
+    // PG returns DATE columns as JS Date objects (SQLite returns strings); the
+    // export must still emit an ISO date, or Banana rejects it and the Date
+    // column imports empty.
+    invoiceRows = [{
+      id: 1, invoice_number: 'R-2026-0001', issue_date: new Date(2026, 0, 10),
+      vat_rate: 8.1, net_amount_minor: 10000, vat_amount_minor: 810, total_amount_minor: 10810,
+      customer_company_name: 'ACME',
+    }];
+    const { content } = await ledgerService.exportPostings({ ...period, format: 'banana' });
+    const dateCell = content.split('\r\n')[1].split('\t')[0];
+    expect(dateCell).toBe('2026-01-10');
+  });
+
+  it('bexio format includes tax_code + currency', async () => {
+    const { content } = await ledgerService.exportPostings({ ...period, format: 'bexio' });
+    const header = content.split('\r\n')[0];
+    expect(header).toContain('tax_code');
+    expect(header).toContain('currency');
+  });
+
+  it('unknown format falls back to generic', async () => {
+    const { filename } = await ledgerService.exportPostings({ ...period, format: 'nope' });
+    expect(filename).toMatch(/_generic\.csv$/);
+  });
+});

backend/__tests__/services/rasterizePageCap.test.js

@@ -0,0 +1,10 @@
+const rasterizeService = require('../../src/services/rasterizeService');
+
+// The page-range guard runs BEFORE any fs/pdftoppm work, so these reject
+// without touching the binary or disk (PR #622 concern 6).
+describe('getRenderedPagePath page-range guard', () => {
+  it.each([0, -1, 201, 1000, 1.5, NaN])('rejects out-of-range page %p', async (page) => {
+    await expect(rasterizeService.getRenderedPagePath(1, '/tmp/does-not-exist.pdf', page))
+      .rejects.toMatchObject({ statusCode: 400, code: 'PAGE_OUT_OF_RANGE' });
+  });
+});

backend/__tests__/services/taxReportPdf.test.js

@@ -22,19 +22,26 @@ function makeChain(initialRows) {
     },
     leftJoin: jest.fn(function () { return this; }),
     where: jest.fn(function () { return this; }),
+    whereNot: jest.fn(function () { return this; }),
     whereIn: jest.fn(function () { return this; }),
+    whereNotIn: jest.fn(function () { return this; }),
     whereBetween: jest.fn(function () { return this; }),
+    whereRaw: jest.fn(function () { return this; }),
     orderBy: jest.fn(function () { return this; }),
+    orderByRaw: jest.fn(function () { return this; }),
     select: jest.fn(function () { return Promise.resolve(this._rows); }),
   };
 }
 
 const mockDbFn = jest.fn((tableName) => {
-  callCount += 1;
   // Route by table name when supplied — the Skonto aggregate (added
-  // by migration 126) queries `invoice_payment_log`; everything else
+  // by migration 126) queries `invoice_payment_log`; the #4 cost side
-  // (main listing, replacements lookup) hits `invoices`.
+  // queries `inbound_documents` + `expenses`; everything else (main
+  // listing, replacements lookup) hits `invoices`.
   if (tableName === 'invoice_payment_log') return makeChain([]);
+  if (tableName === 'inbound_documents') return makeChain([]);
+  if (tableName === 'expenses') return makeChain([]);
+  callCount += 1;
   if (callCount === 1) return makeChain(invoiceRowsForRun);
   return makeChain(replacementsRowsForRun);
 });
@@ -42,6 +49,10 @@ const mockDbFn = jest.fn((tableName) => {
 // COALESCE (migration 123). The chain's select() ignores its
 // arguments so the raw() return value just needs to exist.
 mockDbFn.raw = jest.fn((sql) => sql);
+// #4 loadCosts schema-guards each cost table; default the PDF/CSV
+// fixtures to "no accounting tables" so these renderers exercise the
+// revenue path unchanged.
+mockDbFn.schema = { hasTable: jest.fn(async () => false) };
 
 jest.mock('../../src/database/db', () => ({
   db: mockDbFn,
@@ -182,8 +193,11 @@ describe('renderTaxReportCsv', () => {
     expect(contentType).toMatch(/text\/csv/);
     expect(filename).toBe('tax_report_2026-01-01_to_2026-03-31_CHF.csv');
     const lines = content.split('\r\n');
-    expect(lines[0]).toContain('Rechnung'); // de header for tax_col_invoice
+    // Unified ledger CSV: Typ / Referenz / Kunde-Lieferant columns replace the
-    expect(lines[0]).toContain('Kunde');
+    // old Rechnung/Kunde split.
+    expect(lines[0]).toContain('Typ');       // de header for tax_col_type
+    expect(lines[0]).toContain('Referenz');  // de header for tax_col_reference
+    expect(lines[0]).toContain('Kunde');     // "Kunde / Lieferant"
     expect(lines[0]).toContain('Netto');
   });
 
@@ -223,19 +237,17 @@ describe('renderTaxReportCsv', () => {
     expect(content).toMatch(/"161\.55"/);
   });
 
-  it('marks cancelled rows with a 1 in the cancelled column', async () => {
+  it('flags a cancelled row with a "(Cancelled)" suffix on its Reference cell', async () => {
     invoiceRowsForRun = [
       SAMPLE_ROW({ status: 'cancelled' }),
     ];
     const { content } = await taxReportService.renderTaxReportCsv({
       from: '2026-01-01', to: '2026-03-31', currency: 'CHF', locale: 'en',
     });
-    // Migration 126 added a trailing Skonto column. The cancelled
+    // Unified ledger CSV has no separate cancelled column — a cancelled row is
-    // marker is now second-to-last; the Skonto cell is empty for
+    // flagged by appending the localised "(Cancelled)" tag to its Reference.
-    // non-Skonto rows. Asserting on a regex keeps the test stable
-    // against future trailing-column additions.
     const dataRow = content.split('\r\n')[1];
-    expect(/"1","[^"]*"$/.test(dataRow)).toBe(true);
+    expect(dataRow).toContain('R-2026-0001 (Cancelled)');
   });
 
   it('uses CRLF line endings (RFC 4180) and BOM-free body', async () => {

backend/__tests__/services/taxReportService.test.js

@@ -22,6 +22,9 @@
 
 let invoiceRowsForRun = [];
 let replacementsRowsForRun = [];
+let inboundRowsForRun = [];
+let expenseRowsForRun = [];
+let costTablesPresent = false;
 let callCount = 0;
 
 function makeChain(initialRows) {
@@ -32,24 +35,35 @@ function makeChain(initialRows) {
     },
     leftJoin: jest.fn(function () { return this; }),
     where: jest.fn(function () { return this; }),
+    whereNot: jest.fn(function () { return this; }),
     whereIn: jest.fn(function () { return this; }),
+    whereNotIn: jest.fn(function () { return this; }),
     whereBetween: jest.fn(function () { return this; }),
+    whereRaw: jest.fn(function () { return this; }),
     orderBy: jest.fn(function () { return this; }),
+    orderByRaw: jest.fn(function () { return this; }),
     select: jest.fn(function () { return Promise.resolve(this._rows); }),
   };
   return c;
 }
 
 const mockDbFn = jest.fn((tableName) => {
-  callCount += 1;
   // Migration 126 added a Skonto aggregate that hits
   // `invoice_payment_log` — route those explicitly to an empty list so
   // the test surface stays focused on the invoices/replacements flow.
   if (tableName === 'invoice_payment_log') return makeChain([]);
-  // First call: main listing. Second call: replacements lookup.
+  // Cost side (#4): incoming invoices + internal expenses.
+  if (tableName === 'inbound_documents') return makeChain(inboundRowsForRun);
+  if (tableName === 'expenses') return makeChain(expenseRowsForRun);
+  // `invoices` is queried for the main listing (call 1) and, when there
+  // are cancelled rows, the replacements lookup (call 2).
+  callCount += 1;
   if (callCount === 1) return makeChain(invoiceRowsForRun);
   return makeChain(replacementsRowsForRun);
 });
+// loadCosts (#4) schema-guards each cost table. Default off so the
+// revenue-only tests are unaffected; cost-side tests flip it on.
+mockDbFn.schema = { hasTable: jest.fn(async () => costTablesPresent) };
 // `.raw()` is used in the .select() column list for the event_name
 // COALESCE (migration 123). The chain's select() ignores its
 // arguments and returns the mocked rows, so the raw() return value
@@ -67,6 +81,9 @@ const { grossUpLateFee, computeReportedAmounts, buildCustomerLabel } = taxReport
 beforeEach(() => {
   invoiceRowsForRun = [];
   replacementsRowsForRun = [];
+  inboundRowsForRun = [];
+  expenseRowsForRun = [];
+  costTablesPresent = false;
   callCount = 0;
   mockDbFn.mockClear();
 });
@@ -335,4 +352,180 @@ describe('getTaxReport', () => {
     expect(out.totalsByVatRate).toEqual([]);
     expect(out.cancelledCount).toBe(0);
   });
+
+  it('returns an empty cost side + zeroed summary when accounting tables are absent', async () => {
+    invoiceRowsForRun = [
+      {
+        id: 1, invoice_number: 'R-2026-0001', issue_date: '2026-01-15',
+        currency: 'CHF', status: 'paid', vat_rate: 7.7,
+        net_amount_minor: 10000, vat_amount_minor: 770, total_amount_minor: 10770,
+        late_fee_amount_minor: 0, replaces_invoice_id: null,
+        customer_company_name: 'ACME', event_name: 'X',
+      },
+    ];
+    costTablesPresent = false; // no accounting migrations on this DB
+    const out = await taxReportService.getTaxReport({
+      from: '2026-01-01', to: '2026-03-31', currency: 'CHF',
+    });
+    expect(out.costs).toEqual({ rows: [], totalNet: 0, totalVat: 0, totalGross: 0, reclaimableVat: 0 });
+    expect(out.summary).toMatchObject({
+      incomeNetMinor: 10000, incomeVatMinor: 770, incomeGrossMinor: 10770,
+      costNetMinor: 0, costVatMinor: 0, costGrossMinor: 0,
+      resultNetMinor: 10000, resultGrossMinor: 10770,
+      // VAT registration unconfigured in the test DB → refuse to compute payable.
+      vatRegistrationConfigured: false, vatPayableMinor: null,
+    });
+  });
+
+  it('aggregates incoming invoices + expenses into the cost side and nets the result', async () => {
+    invoiceRowsForRun = [
+      {
+        id: 1, invoice_number: 'R-2026-0001', issue_date: '2026-01-15',
+        currency: 'CHF', status: 'paid', vat_rate: 7.7,
+        net_amount_minor: 100000, vat_amount_minor: 7700, total_amount_minor: 107700,
+        late_fee_amount_minor: 0, replaces_invoice_id: null,
+        customer_company_name: 'ACME', event_name: 'Wedding A',
+      },
+    ];
+    costTablesPresent = true;
+    // Incoming supplier invoice: net 20000 + vat 1540 = 21540.
+    inboundRowsForRun = [
+      {
+        id: 5, invoice_date: '2026-01-20', created_at: '2026-01-21 09:00:00',
+        supplier_name: 'Lab AG', description: 'Prints', disposition: 'eigener_aufwand',
+        tax_treatment: 'domestic', status: 'categorized', event_id: 7,
+        net_amount_minor: 20000, vat_amount_minor: 1540, total_amount_minor: 21540,
+        event_name: 'Wedding A',
+      },
+    ];
+    // Internal expense (mileage, no VAT split): only a CHF base amount.
+    expenseRowsForRun = [
+      {
+        id: 9, created_at: '2026-02-01 12:00:00',
+        supplier_name: null, description: 'Travel', disposition: 'eigener_aufwand',
+        tax_treatment: 'domestic', status: 'open', event_id: null,
+        original_currency: null, original_amount_minor: null, chf_amount_minor: 5000,
+        net_amount_minor: null, vat_amount_minor: null, gross_amount_minor: null,
+        event_name: null,
+      },
+    ];
+    const out = await taxReportService.getTaxReport({
+      from: '2026-01-01', to: '2026-03-31', currency: 'CHF',
+    });
+
+    expect(out.costs.rows).toHaveLength(2);
+    // Incoming invoice mapped + booked to the event.
+    const incoming = out.costs.rows.find((r) => r.source === 'incoming');
+    expect(incoming).toMatchObject({
+      supplierLabel: 'Lab AG', eventName: 'Wedding A',
+      netMinor: 20000, vatMinor: 1540, totalMinor: 21540,
+    });
+    // Expense: no net/vat/gross → falls back to the CHF base as total,
+    // and (company-booked) event name blank.
+    const expense = out.costs.rows.find((r) => r.source === 'expense');
+    expect(expense).toMatchObject({
+      eventName: '', netMinor: 5000, vatMinor: 0, totalMinor: 5000,
+    });
+
+    expect(out.costs.totalNet).toBe(25000);
+    expect(out.costs.totalVat).toBe(1540);
+    expect(out.costs.totalGross).toBe(26540);
+
+    // Summary nets income against costs.
+    expect(out.summary).toMatchObject({
+      incomeNetMinor: 100000, incomeVatMinor: 7700, incomeGrossMinor: 107700,
+      costNetMinor: 25000, costVatMinor: 1540, costGrossMinor: 26540,
+      resultNetMinor: 75000, resultGrossMinor: 81160,
+      vatRegistrationConfigured: false, vatPayableMinor: null,
+    });
+  });
+
+  it('excludes declined/duplicate incoming invoices via the query filter (sanity on chain wiring)', async () => {
+    costTablesPresent = true;
+    inboundRowsForRun = []; // the whereNotIn filter is applied in SQL; here we assert empty → zeroed
+    expenseRowsForRun = [];
+    const out = await taxReportService.getTaxReport({
+      from: '2026-01-01', to: '2026-03-31', currency: 'CHF',
+    });
+    expect(out.costs.totalGross).toBe(0);
+    expect(out.summary.costGrossMinor).toBe(0);
+  });
+});
+
+// ----- export scope (income/cost split) --------------------------------
+describe('export scope helpers', () => {
+  const { scopeLedger, normalizeScope } = taxReportService._internal;
+  const ledger = [
+    { type: 'outgoing', reference: 'R-1' },
+    { type: 'incoming', reference: 'IN-1' },
+    { type: 'expense', reference: 'EXP-1' },
+  ];
+
+  it('normalizeScope defaults unknown/empty to "all"', () => {
+    expect(normalizeScope('all')).toBe('all');
+    expect(normalizeScope('income')).toBe('income');
+    expect(normalizeScope('cost')).toBe('cost');
+    expect(normalizeScope('bogus')).toBe('all');
+    expect(normalizeScope(undefined)).toBe('all');
+  });
+
+  it('scopeLedger income keeps only outgoing rows', () => {
+    expect(scopeLedger(ledger, 'income').map((r) => r.type)).toEqual(['outgoing']);
+  });
+
+  it('scopeLedger cost keeps incoming + expense rows', () => {
+    expect(scopeLedger(ledger, 'cost').map((r) => r.type)).toEqual(['incoming', 'expense']);
+  });
+
+  it('scopeLedger all keeps everything; null-safe', () => {
+    expect(scopeLedger(ledger, 'all')).toHaveLength(3);
+    expect(scopeLedger(null, 'income')).toEqual([]);
+  });
+});
+
+describe('renderTaxReportCsv scope', () => {
+  beforeEach(() => {
+    costTablesPresent = true;
+    invoiceRowsForRun = [{
+      id: 1, invoice_number: 'R-2026-0001', issue_date: '2026-01-15',
+      currency: 'CHF', status: 'paid', vat_rate: 8.1,
+      net_amount_minor: 100000, vat_amount_minor: 8100, total_amount_minor: 108100,
+      late_fee_amount_minor: 0, replaces_invoice_id: null,
+      customer_company_name: 'ACME', event_name: 'Wedding A',
+    }];
+    inboundRowsForRun = [{
+      id: 5, invoice_date: '2026-01-20', created_at: '2026-01-21 09:00:00',
+      supplier_name: 'Lab AG', description: 'Prints', disposition: 'eigener_aufwand',
+      tax_treatment: 'domestic', status: 'categorized', event_id: 7,
+      net_amount_minor: 20000, vat_amount_minor: 1620, total_amount_minor: 21620,
+      event_name: 'Wedding A',
+    }];
+  });
+
+  it('income scope keeps the invoice row, drops the supplier cost row', async () => {
+    const { content, filename } = await taxReportService.renderTaxReportCsv({
+      from: '2026-01-01', to: '2026-03-31', currency: 'CHF', scope: 'income',
+    });
+    expect(content).toContain('R-2026-0001');
+    expect(content).not.toContain('Lab AG');
+    expect(filename).toContain('income_');
+  });
+
+  it('cost scope keeps the supplier row, drops the invoice row', async () => {
+    const { content, filename } = await taxReportService.renderTaxReportCsv({
+      from: '2026-01-01', to: '2026-03-31', currency: 'CHF', scope: 'cost',
+    });
+    expect(content).toContain('Lab AG');
+    expect(content).not.toContain('R-2026-0001');
+    expect(filename).toContain('cost_');
+  });
+
+  it('all scope (default) keeps both', async () => {
+    const { content, filename } = await taxReportService.renderTaxReportCsv({
+      from: '2026-01-01', to: '2026-03-31', currency: 'CHF',
+    });
+    expect(content).toContain('R-2026-0001');
+    expect(content).toContain('Lab AG');
+    expect(filename).not.toMatch(/income_|cost_/);
+  });
 });

backend/__tests__/utils/dbErrors.test.js

@@ -0,0 +1,19 @@
+const { isUniqueViolation } = require('../../src/utils/dbErrors');
+
+describe('isUniqueViolation (PR #622 blocker 2 race-safety detector)', () => {
+  it('true for Postgres SQLSTATE 23505', () => {
+    expect(isUniqueViolation({ code: '23505' })).toBe(true);
+  });
+  it('true for node-sqlite3 SQLITE_CONSTRAINT code', () => {
+    expect(isUniqueViolation({ code: 'SQLITE_CONSTRAINT' })).toBe(true);
+  });
+  it('true for a better-sqlite3 "UNIQUE constraint failed" message', () => {
+    expect(isUniqueViolation({ message: 'UNIQUE constraint failed: received_emails.message_id' })).toBe(true);
+  });
+  it('false for unrelated errors and nullish', () => {
+    expect(isUniqueViolation({ code: '23503' })).toBe(false); // FK violation
+    expect(isUniqueViolation({ message: 'connection refused' })).toBe(false);
+    expect(isUniqueViolation(null)).toBe(false);
+    expect(isUniqueViolation(undefined)).toBe(false);
+  });
+});

backend/__tests__/utils/spreadsheetSafe.test.js

@@ -0,0 +1,37 @@
+const { neutralizeSpreadsheetFormula } = require('../../src/utils/spreadsheetSafe');
+const { _internal } = require('../../src/services/ledgerService');
+
+describe('neutralizeSpreadsheetFormula — CSV/Banana formula-injection defence (PR #622 blocker 1)', () => {
+  it.each([
+    ['=', '=cmd|"/C calc"!A1'],
+    ['+', '+1+1'],
+    ['-', '-2+3'],
+    ['@', '@SUM(1+1)'],
+    ['tab', '\tSUM(A1)'],
+    ['carriage-return', '\rSUM(A1)'],
+  ])('prefixes a single quote when the cell starts with %s', (_label, payload) => {
+    const out = neutralizeSpreadsheetFormula(payload);
+    expect(out).toBe(`'${payload}`);
+    expect(out[0]).toBe("'");
+  });
+
+  it('leaves safe values untouched', () => {
+    expect(neutralizeSpreadsheetFormula('LBM-R-2026-0001')).toBe('LBM-R-2026-0001');
+    expect(neutralizeSpreadsheetFormula('Acme GmbH')).toBe('Acme GmbH');
+    expect(neutralizeSpreadsheetFormula('29.40')).toBe('29.40');
+    // A minus only mid-string is fine — only a LEADING risky char matters.
+    expect(neutralizeSpreadsheetFormula('Q-2026-0001')).toBe('Q-2026-0001');
+  });
+
+  it('coerces null/undefined to empty string', () => {
+    expect(neutralizeSpreadsheetFormula(null)).toBe('');
+    expect(neutralizeSpreadsheetFormula(undefined)).toBe('');
+  });
+
+  it('ledgerService.csvEscape applies the prefix AND the RFC-4180 quote wrap', () => {
+    // formula cell → prefixed then quote-wrapped
+    expect(_internal.csvEscape('=1+1')).toBe('"\'=1+1"');
+    // embedded quotes still doubled; safe value not prefixed
+    expect(_internal.csvEscape('a"b')).toBe('"a""b"');
+  });
+});

backend/migrations/core/122_seed_accounting_feature_flag.js

@@ -0,0 +1,39 @@
+/**
+ * Migration 122: seed the Accounting feature flags.
+ *
+ *   - `accounting`       : top-level MASTER for the Accounting section
+ *                          (separate from CRM). Default OFF — EXCEPT on
+ *                          installs that already had the Tax report
+ *                          (`taxReport`) enabled: the Tax export relocated
+ *                          permanently into Accounting, so we auto-enable the
+ *                          master there to preserve the existing menu (per the
+ *                          "migrations preserve visual state" rule). Otherwise
+ *                          admins opt in under Settings → Features.
+ *   - `incomingInvoices` : Accounting sub-feature (supplier-invoice capture +
+ *                          expenses + re-bill). Always default OFF (new).
+ *
+ * Idempotent: each row is inserted only when missing. 107_crm_consolidated
+ * already shipped its flag set and won't re-run.
+ */
+exports.up = async function (knex) {
+  if (!(await knex.schema.hasTable('feature_flags'))) return;
+
+  const existingAccounting = await knex('feature_flags').where({ key: 'accounting' }).first();
+  if (!existingAccounting) {
+    // Preserve visuals: if Tax was already on, light up the Accounting
+    // master so the relocated Tax export doesn't vanish on upgrade.
+    const taxRow = await knex('feature_flags').where({ key: 'taxReport' }).first();
+    const taxOn = !!(taxRow && (taxRow.value === true || taxRow.value === 1 || taxRow.value === '1'));
+    await knex('feature_flags').insert({ key: 'accounting', value: taxOn });
+  }
+
+  const existingIncoming = await knex('feature_flags').where({ key: 'incomingInvoices' }).first();
+  if (!existingIncoming) {
+    await knex('feature_flags').insert({ key: 'incomingInvoices', value: false });
+  }
+};
+
+exports.down = async function (knex) {
+  if (!(await knex.schema.hasTable('feature_flags'))) return;
+  await knex('feature_flags').whereIn('key', ['accounting', 'incomingInvoices']).del();
+};

backend/migrations/core/123_seed_accounting_permissions.js

@@ -0,0 +1,64 @@
+/**
+ * Migration 123: seed `accounting.view` / `accounting.manage` permissions
+ * and grant them to the super_admin + admin roles.
+ *
+ * Idempotent: inserts only missing permission names and only missing
+ * (role_id, permission_id) grants (mirrors 107_crm_consolidated Section 13).
+ */
+const NEW_PERMISSIONS = [
+  {
+    name: 'accounting.view',
+    display_name: 'View Accounting',
+    category: 'accounting',
+    description: 'View inbound documents, expenses and accounting reports',
+  },
+  {
+    name: 'accounting.manage',
+    display_name: 'Manage Accounting',
+    category: 'accounting',
+    description: 'Capture inbound documents, categorize expenses and re-bill to clients',
+  },
+];
+
+exports.up = async function (knex) {
+  if (!(await knex.schema.hasTable('permissions'))) return;
+
+  const names = NEW_PERMISSIONS.map((p) => p.name);
+  const existing = await knex('permissions').whereIn('name', names).select('name');
+  const existingSet = new Set(existing.map((r) => r.name));
+  const toInsert = NEW_PERMISSIONS.filter((p) => !existingSet.has(p.name));
+  if (toInsert.length > 0) await knex('permissions').insert(toInsert);
+
+  if (!(await knex.schema.hasTable('roles')) || !(await knex.schema.hasTable('role_permissions'))) {
+    return;
+  }
+  const roles = await knex('roles').whereIn('name', ['super_admin', 'admin']).select('id');
+  const perms = await knex('permissions').whereIn('name', names).select('id');
+  if (!roles.length || !perms.length) return;
+
+  const existingGrants = await knex('role_permissions')
+    .whereIn('role_id', roles.map((r) => r.id))
+    .whereIn('permission_id', perms.map((p) => p.id))
+    .select('role_id', 'permission_id');
+  const grantSet = new Set(existingGrants.map((g) => `${g.role_id}:${g.permission_id}`));
+
+  const toGrant = [];
+  for (const r of roles) {
+    for (const p of perms) {
+      if (!grantSet.has(`${r.id}:${p.id}`)) {
+        toGrant.push({ role_id: r.id, permission_id: p.id });
+      }
+    }
+  }
+  if (toGrant.length > 0) await knex('role_permissions').insert(toGrant);
+};
+
+exports.down = async function (knex) {
+  if (!(await knex.schema.hasTable('permissions'))) return;
+  const names = NEW_PERMISSIONS.map((p) => p.name);
+  const perms = await knex('permissions').whereIn('name', names).select('id');
+  if (perms.length && (await knex.schema.hasTable('role_permissions'))) {
+    await knex('role_permissions').whereIn('permission_id', perms.map((p) => p.id)).del();
+  }
+  await knex('permissions').whereIn('name', names).del();
+};

backend/migrations/core/124_create_inbound_documents_and_expenses.js

@@ -0,0 +1,148 @@
+/**
+ * Migration 124: Accounting foundation tables.
+ *
+ *   - expense_categories : seeded, admin-editable colored labels (feed the
+ *                          future Erfolgsrechnung).
+ *   - inbound_documents  : received supplier invoices / receipts (system of
+ *                          record). Holds best-effort parsed fields plus the
+ *                          QR-encoded amount SEPARATELY (untrusted, tamper
+ *                          cross-check — the authoritative total is the
+ *                          text/line-item value).
+ *   - expenses           : the booking created when a document gets a
+ *                          disposition (or a manual expense with no document).
+ *
+ * All money is stored in integer minor units (*_amount_minor). All creates
+ * are hasTable-guarded so partial states + re-runs are safe.
+ */
+const SEED_CATEGORIES = [
+  { name: 'Infrastruktur & Miete', color: 'slate' },
+  { name: 'Equipment & Hardware', color: 'indigo' },
+  { name: 'Software & Lizenzen', color: 'violet' },
+  { name: 'Material & Verbrauch', color: 'amber' },
+  { name: 'Reise & Spesen', color: 'teal' },
+  { name: 'Werbung & Marketing', color: 'rose' },
+  { name: 'Dienstleistungen/Fremdleistungen', color: 'blue' },
+  { name: 'Versicherungen & Gebühren', color: 'gray' },
+  { name: 'Weiterbildung', color: 'green' },
+  { name: 'Sonstiges', color: 'zinc' },
+];
+
+exports.up = async function (knex) {
+  if (!(await knex.schema.hasTable('expense_categories'))) {
+    await knex.schema.createTable('expense_categories', (table) => {
+      table.increments('id').primary();
+      table.string('name', 128).notNullable();
+      table.string('color', 24);
+      table.boolean('is_seed').notNullable().defaultTo(false);
+      table.integer('display_order').notNullable().defaultTo(0);
+      table.timestamp('created_at').defaultTo(knex.fn.now());
+      table.timestamp('updated_at').defaultTo(knex.fn.now());
+    });
+    const rows = SEED_CATEGORIES.map((c, i) => ({
+      name: c.name,
+      color: c.color,
+      is_seed: true,
+      display_order: (i + 1) * 10,
+    }));
+    await knex('expense_categories').insert(rows);
+  }
+
+  if (!(await knex.schema.hasTable('inbound_documents'))) {
+    await knex.schema.createTable('inbound_documents', (table) => {
+      table.increments('id').primary();
+      table.string('source', 16).notNullable().defaultTo('upload'); // upload|camera|email|manual
+      table.string('original_filename', 512);
+      table.string('file_path', 512);
+      table.string('mime_type', 128);
+      table.string('file_sha256', 64);
+      table.string('status', 24).notNullable().defaultTo('unsorted'); // unsorted|categorized|declined|duplicate
+      table.string('parse_status', 16).notNullable().defaultTo('pending'); // pending|parsed|failed|manual
+      table.text('parse_error');
+      table.string('parse_method', 24); // qr|pdf_text|ocr|none
+      table.integer('page_count'); // PDF page count (for "jump to last page / QR")
+      // Best-effort parsed fields (assist only — always editable/confirmable):
+      table.string('supplier_name', 255);
+      table.string('invoice_number', 128);
+      table.date('invoice_date');
+      table.date('due_date');
+      table.string('currency', 3);
+      table.integer('net_amount_minor');
+      table.integer('vat_amount_minor');
+      table.integer('total_amount_minor');
+      // QR-encoded amount kept SEPARATE + untrusted (tamper cross-check):
+      table.integer('qr_amount_minor');
+      table.string('iban', 34);
+      table.string('payment_reference', 140);
+      table.text('raw_parsed'); // JSON blob of the raw extraction result
+      table.integer('duplicate_of_id').unsigned()
+        .references('id').inTable('inbound_documents').onDelete('SET NULL');
+      table.integer('created_by_admin_id').unsigned();
+      table.timestamp('created_at').defaultTo(knex.fn.now());
+      table.timestamp('updated_at').defaultTo(knex.fn.now());
+      table.index(['status']);
+      table.index(['file_sha256']);
+    });
+  }
+
+  if (!(await knex.schema.hasTable('expenses'))) {
+    await knex.schema.createTable('expenses', (table) => {
+      table.increments('id').primary();
+      table.integer('inbound_document_id').unsigned()
+        .references('id').inTable('inbound_documents').onDelete('SET NULL');
+      // rebill|durchlaufend|eigener_aufwand|duplikat|abgelehnt
+      table.string('disposition', 24).notNullable();
+      // domestic|reverse_charge_service|foreign_vat_non_reclaimable|import_goods
+      table.string('tax_treatment', 32).notNullable().defaultTo('domestic');
+      // Loose links (no hard FK — kept resilient across SQLite/PG, mirrors the
+      // invoice event snapshot approach); indexed for lookups:
+      table.integer('event_id').unsigned();
+      table.integer('customer_account_id').unsigned();
+      table.string('supplier_name', 255);
+      table.text('description');
+      // FX: capture original + converted base (CHF) amount.
+      table.string('original_currency', 3);
+      table.integer('original_amount_minor');
+      table.integer('chf_amount_minor');
+      table.boolean('fx_locked').notNullable().defaultTo(false);
+      table.string('fx_lock_reason', 32); // bank_reconciled|auto_30d|billed
+      table.integer('net_amount_minor');
+      table.integer('vat_amount_minor');
+      table.integer('gross_amount_minor');
+      // Re-bill markup (Spesen-Zuschlag): expense override else contract clause.
+      table.string('markup_type', 8).notNullable().defaultTo('none'); // none|percent|flat
+      table.decimal('markup_percent', 5, 2);
+      table.integer('markup_flat_minor');
+      table.integer('category_id').unsigned()
+        .references('id').inTable('expense_categories').onDelete('SET NULL');
+      table.text('tags'); // JSON array
+      table.integer('billed_invoice_id').unsigned();
+      table.integer('billed_invoice_line_item_id').unsigned();
+      table.boolean('unbilled_parked').notNullable().defaultTo(false);
+      table.timestamp('billed_at');
+      // Supplier payment (decoupled from categorisation):
+      table.boolean('supplier_paid').notNullable().defaultTo(false);
+      table.timestamp('supplier_paid_at');
+      // bank_transfer|cash|twint|paypal|card|other
+      table.string('payment_method', 16);
+      table.string('payment_reference', 140);
+      table.string('receipt_path', 512);
+      table.text('decline_reason');
+      table.string('status', 16).notNullable().defaultTo('open'); // open|parked|billed|declined
+      table.integer('created_by_admin_id').unsigned();
+      table.timestamp('created_at').defaultTo(knex.fn.now());
+      table.timestamp('updated_at').defaultTo(knex.fn.now());
+      table.index(['disposition']);
+      table.index(['status']);
+      table.index(['event_id']);
+      table.index(['customer_account_id']);
+      table.index(['billed_invoice_id']);
+      table.index(['supplier_paid']);
+    });
+  }
+};
+
+exports.down = async function (knex) {
+  await knex.schema.dropTableIfExists('expenses');
+  await knex.schema.dropTableIfExists('inbound_documents');
+  await knex.schema.dropTableIfExists('expense_categories');
+};

backend/migrations/core/125_add_contract_expense_surcharge.js

@@ -0,0 +1,41 @@
+/**
+ * Migration 125: add the Spesen-Zuschlag (expense surcharge) clause to
+ * contracts. Drives the DEFAULT markup applied when an expense is re-billed
+ * to a client on that contract's event (a per-expense override still wins).
+ *
+ *   - expense_markup_type   : 'none' | 'percent' | 'flat'  (default 'none' = 0%)
+ *   - expense_markup_percent: decimal(5,2)  (used when type='percent')
+ *   - expense_markup_flat_minor: integer minor units (used when type='flat')
+ *
+ * Idempotent: each column is hasColumn-guarded so re-runs / partial states
+ * are safe. Default 'none' preserves existing behaviour (at-cost re-bill).
+ */
+exports.up = async function (knex) {
+  if (!(await knex.schema.hasTable('contracts'))) return;
+
+  if (!(await knex.schema.hasColumn('contracts', 'expense_markup_type'))) {
+    await knex.schema.alterTable('contracts', (table) => {
+      table.string('expense_markup_type', 8).notNullable().defaultTo('none');
+    });
+  }
+  if (!(await knex.schema.hasColumn('contracts', 'expense_markup_percent'))) {
+    await knex.schema.alterTable('contracts', (table) => {
+      table.decimal('expense_markup_percent', 5, 2);
+    });
+  }
+  if (!(await knex.schema.hasColumn('contracts', 'expense_markup_flat_minor'))) {
+    await knex.schema.alterTable('contracts', (table) => {
+      table.integer('expense_markup_flat_minor');
+    });
+  }
+};
+
+exports.down = async function (knex) {
+  if (!(await knex.schema.hasTable('contracts'))) return;
+  for (const col of ['expense_markup_type', 'expense_markup_percent', 'expense_markup_flat_minor']) {
+    if (await knex.schema.hasColumn('contracts', col)) {
+      // eslint-disable-next-line no-await-in-loop
+      await knex.schema.alterTable('contracts', (table) => table.dropColumn(col));
+    }
+  }
+};

backend/migrations/core/126_accounting_split_incoming_vs_expenses.js

@@ -0,0 +1,68 @@
+/**
+ * Migration 126: split Incoming invoices (external) from Expenses (internal).
+ *
+ * Incoming invoices now own their payable + disposition + re-bill on the
+ * `inbound_documents` row itself (no derived `expenses` row), so a supplier
+ * invoice lives ONLY in the inbox/incoming-invoices surface. The `expenses`
+ * table becomes internal-only (mileage / per-diem / cash with proof).
+ *
+ * Both can be booked to an event (event_id) or to the company (event_id NULL).
+ *
+ * Additive + hasColumn-guarded so it runs forward cleanly on dev (122-125 are
+ * already deployed there — no in-place edits).
+ */
+async function addColumn(knex, table, column, builder) {
+  // eslint-disable-next-line no-await-in-loop
+  if (!(await knex.schema.hasColumn(table, column))) {
+    await knex.schema.alterTable(table, builder);
+  }
+}
+
+exports.up = async function (knex) {
+  if (await knex.schema.hasTable('inbound_documents')) {
+    // Disposition + classification (now stored on the document itself).
+    await addColumn(knex, 'inbound_documents', 'disposition', (t) => t.string('disposition', 24));
+    await addColumn(knex, 'inbound_documents', 'tax_treatment', (t) => t.string('tax_treatment', 32));
+    await addColumn(knex, 'inbound_documents', 'category_id', (t) => t.integer('category_id').unsigned());
+    // Booking target: event_id NULL = booked to the company.
+    await addColumn(knex, 'inbound_documents', 'event_id', (t) => t.integer('event_id').unsigned());
+    // Re-bill (Weiterverrechnung) linkage + markup.
+    await addColumn(knex, 'inbound_documents', 'markup_type', (t) => t.string('markup_type', 8));
+    await addColumn(knex, 'inbound_documents', 'markup_percent', (t) => t.decimal('markup_percent', 5, 2));
+    await addColumn(knex, 'inbound_documents', 'markup_flat_minor', (t) => t.integer('markup_flat_minor'));
+    await addColumn(knex, 'inbound_documents', 'billed_invoice_id', (t) => t.integer('billed_invoice_id').unsigned());
+    await addColumn(knex, 'inbound_documents', 'billed_invoice_line_item_id', (t) => t.integer('billed_invoice_line_item_id').unsigned());
+    // Supplier payment (the payable is paid HERE, on the incoming invoice).
+    await addColumn(knex, 'inbound_documents', 'supplier_paid', (t) => t.boolean('supplier_paid').notNullable().defaultTo(false));
+    await addColumn(knex, 'inbound_documents', 'supplier_paid_at', (t) => t.timestamp('supplier_paid_at'));
+    await addColumn(knex, 'inbound_documents', 'supplier_payment_method', (t) => t.string('supplier_payment_method', 16));
+    await addColumn(knex, 'inbound_documents', 'supplier_payment_ref', (t) => t.string('supplier_payment_ref', 140));
+  }
+
+  if (await knex.schema.hasTable('expenses')) {
+    // Internal-expense kind + quantity-driven amount (mileage / per-diem).
+    await addColumn(knex, 'expenses', 'kind', (t) => t.string('kind', 16).notNullable().defaultTo('amount')); // amount|mileage|per_diem
+    await addColumn(knex, 'expenses', 'quantity', (t) => t.decimal('quantity', 10, 2)); // km count or number of days
+    await addColumn(knex, 'expenses', 'rate_minor', (t) => t.integer('rate_minor')); // snapshotted km/day rate
+  }
+};
+
+exports.down = async function (knex) {
+  const dropCols = async (table, cols) => {
+    if (!(await knex.schema.hasTable(table))) return;
+    for (const col of cols) {
+      // eslint-disable-next-line no-await-in-loop
+      if (await knex.schema.hasColumn(table, col)) {
+        // eslint-disable-next-line no-await-in-loop
+        await knex.schema.alterTable(table, (t) => t.dropColumn(col));
+      }
+    }
+  };
+  await dropCols('inbound_documents', [
+    'disposition', 'tax_treatment', 'category_id', 'event_id',
+    'markup_type', 'markup_percent', 'markup_flat_minor',
+    'billed_invoice_id', 'billed_invoice_line_item_id',
+    'supplier_paid', 'supplier_paid_at', 'supplier_payment_method', 'supplier_payment_ref',
+  ]);
+  await dropCols('expenses', ['kind', 'quantity', 'rate_minor']);
+};

backend/migrations/core/127_seed_expenses_flag_and_accounting_settings.js

@@ -0,0 +1,53 @@
+/**
+ * Migration 127: seed the `expenses` feature flag + the Accounting settings.
+ *
+ * - `expenses` feature flag (default OFF) — separate sub-toggle from
+ *   `incomingInvoices` under the Accounting master.
+ * - app_settings (setting_type='accounting'):
+ *     accounting_km_rate_minor      default 70   (CHF 0.70 / km — VERIFY with
+ *                                                 your Treuhänder, guideline only)
+ *     accounting_per_diem_rate_minor default 0   (admin sets a daily rate)
+ *     accounting_require_proof      default false (require a proof file on
+ *                                                  internal expenses)
+ *
+ * Idempotent: inserts only when missing.
+ */
+const ACCOUNTING_SETTINGS = [
+  { key: 'accounting_km_rate_minor', value: 70 },
+  { key: 'accounting_per_diem_rate_minor', value: 0 },
+  { key: 'accounting_require_proof', value: false },
+];
+
+exports.up = async function (knex) {
+  if (await knex.schema.hasTable('feature_flags')) {
+    const existing = await knex('feature_flags').where({ key: 'expenses' }).first();
+    if (!existing) await knex('feature_flags').insert({ key: 'expenses', value: false });
+  }
+
+  if (await knex.schema.hasTable('app_settings')) {
+    for (const s of ACCOUNTING_SETTINGS) {
+      // eslint-disable-next-line no-await-in-loop
+      const row = await knex('app_settings').where({ setting_key: s.key }).first();
+      if (!row) {
+        // NB: match the canonical app_settings seed pattern (migration 103) —
+        // setting_key/value/type only, NO created_at/updated_at (the table's
+        // migration schema has no such columns; including them errors).
+        // eslint-disable-next-line no-await-in-loop
+        await knex('app_settings').insert({
+          setting_key: s.key,
+          setting_value: JSON.stringify(s.value),
+          setting_type: 'accounting',
+        });
+      }
+    }
+  }
+};
+
+exports.down = async function (knex) {
+  if (await knex.schema.hasTable('feature_flags')) {
+    await knex('feature_flags').where({ key: 'expenses' }).del();
+  }
+  if (await knex.schema.hasTable('app_settings')) {
+    await knex('app_settings').whereIn('setting_key', ACCOUNTING_SETTINGS.map((s) => s.key)).del();
+  }
+};

backend/migrations/core/128_incoming_mail.js

@@ -0,0 +1,70 @@
+/**
+ * Migration 128: incoming mail (IMAP) support.
+ *
+ * - email_configs gains imap_* columns (a second config block alongside the
+ *   outgoing smtp_* one; single row, same field shape).
+ * - `incomingMail` feature flag (default OFF, standalone).
+ * - received_emails: an audit log of messages the IMAP poller processed
+ *   (dedupe key = message_id), mirroring the outgoing email_queue / "Sent
+ *   emails" surface with a "Received emails" one.
+ */
+async function addColumn(knex, table, column, builder) {
+  if (!(await knex.schema.hasColumn(table, column))) {
+    await knex.schema.alterTable(table, builder);
+  }
+}
+
+exports.up = async function (knex) {
+  if (await knex.schema.hasTable('email_configs')) {
+    await addColumn(knex, 'email_configs', 'imap_host', (t) => t.string('imap_host', 255));
+    await addColumn(knex, 'email_configs', 'imap_port', (t) => t.integer('imap_port'));
+    await addColumn(knex, 'email_configs', 'imap_secure', (t) => t.boolean('imap_secure').notNullable().defaultTo(true));
+    await addColumn(knex, 'email_configs', 'imap_user', (t) => t.string('imap_user', 255));
+    await addColumn(knex, 'email_configs', 'imap_pass', (t) => t.string('imap_pass', 512));
+    await addColumn(knex, 'email_configs', 'imap_folder', (t) => t.string('imap_folder', 128).defaultTo('INBOX'));
+  }
+
+  if (await knex.schema.hasTable('feature_flags')) {
+    const existing = await knex('feature_flags').where({ key: 'incomingMail' }).first();
+    if (!existing) await knex('feature_flags').insert({ key: 'incomingMail', value: false });
+  }
+
+  if (!(await knex.schema.hasTable('received_emails'))) {
+    await knex.schema.createTable('received_emails', (table) => {
+      table.increments('id').primary();
+      table.string('message_id', 512);
+      table.string('from_address', 512);
+      table.text('subject');
+      table.timestamp('received_at');
+      table.integer('attachment_count').notNullable().defaultTo(0);
+      // ingested | no_attachment | duplicate | error
+      table.string('status', 24).notNullable().defaultTo('ingested');
+      table.integer('inbound_document_id').unsigned();
+      table.text('error');
+      table.timestamp('created_at').defaultTo(knex.fn.now());
+      // UNIQUE (not just INDEX): message_id is the dedup/claim key for the IMAP
+      // poller. The in-process `polling` lock serialises within one backend, but a
+      // second replica / rolling-deploy overlap would otherwise let two workers
+      // both pass the check-then-insert and double-ingest the same mail. NULLs stay
+      // distinct (Postgres + SQLite) so no-Message-ID rows aren't blocked. The
+      // intake claims this row BEFORE ingesting.
+      table.unique(['message_id']);
+      table.index(['status']);
+    });
+  }
+};
+
+exports.down = async function (knex) {
+  await knex.schema.dropTableIfExists('received_emails');
+  if (await knex.schema.hasTable('feature_flags')) {
+    await knex('feature_flags').where({ key: 'incomingMail' }).del();
+  }
+  if (await knex.schema.hasTable('email_configs')) {
+    for (const col of ['imap_host', 'imap_port', 'imap_secure', 'imap_user', 'imap_pass', 'imap_folder']) {
+      if (await knex.schema.hasColumn('email_configs', col)) {
+        // eslint-disable-next-line no-await-in-loop
+        await knex.schema.alterTable('email_configs', (t) => t.dropColumn(col));
+      }
+    }
+  }
+};

backend/migrations/core/129_create_ledger_accounts_and_vat_codes.js

@@ -0,0 +1,201 @@
+/**
+ * Migration 129: Accounting Layer A — chart of accounts + VAT codes + mappings.
+ *
+ * Prepares picpeak to feed a Treuhänder's double-entry software once a user
+ * crosses the CHF ~500k threshold (LI PGR Art. 1045 → full Buchführung). We do
+ * NOT become an ERP here: we attach account + VAT codes to the data we already
+ * capture so a "collective journal" export can be imported into Banana / bexio /
+ * etc. Native double-entry (journal, Bilanz, Erfolgsrechnung) is Layer B.
+ *
+ *   - ledger_accounts : chart of accounts (seeded Swiss/LI KMU Kontenrahmen,
+ *                       admin-editable — full CRUD).
+ *   - vat_codes       : MWST codes (CH/LI rates 8.1 / 2.6 / 3.8 / 0 + reverse
+ *                       charge), each linked to its VAT account.
+ *   - expense_categories.ledger_account_id : which expense account a category
+ *                       books to (mapping, editable).
+ *   - app_settings (accounting) : system/default account numbers + the
+ *                       tax_treatment→VAT-code and output-rate→VAT-code maps.
+ *
+ * Everything is hasTable/hasColumn-guarded + idempotent. app_settings rows use
+ * setting_key/value/type ONLY (no created_at/updated_at — see migration 103).
+ * Legal/financial defaults are EXAMPLES — every surface must point the user at
+ * a Treuhänder.
+ */
+
+// Swiss/LI KMU-Kontenrahmen (condensed for a services/photography SME).
+const SEED_ACCOUNTS = [
+  // Aktiven
+  { number: '1000', name: 'Kasse', type: 'asset' },
+  { number: '1020', name: 'Bank', type: 'asset' },
+  { number: '1100', name: 'Forderungen aus Lieferungen und Leistungen (Debitoren)', type: 'asset' },
+  { number: '1170', name: 'Vorsteuer MWST', type: 'asset' },
+  { number: '1300', name: 'Aktive Rechnungsabgrenzung', type: 'asset' },
+  { number: '1500', name: 'Mobiliar und Einrichtungen', type: 'asset' },
+  { number: '1520', name: 'Büromaschinen, Informatik, Kommunikation', type: 'asset' },
+  // Passiven
+  { number: '2000', name: 'Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)', type: 'liability' },
+  { number: '2200', name: 'Geschuldete MWST (Umsatzsteuer)', type: 'liability' },
+  { number: '2300', name: 'Passive Rechnungsabgrenzung', type: 'liability' },
+  { number: '2800', name: 'Eigenkapital', type: 'equity' },
+  // Ertrag
+  { number: '3000', name: 'Produktionsertrag (Fotografie)', type: 'revenue' },
+  { number: '3200', name: 'Handelsertrag', type: 'revenue' },
+  { number: '3400', name: 'Dienstleistungsertrag', type: 'revenue' },
+  { number: '3940', name: 'Weiterverrechnete Spesen', type: 'revenue' },
+  // Aufwand
+  { number: '4000', name: 'Materialaufwand', type: 'expense' },
+  { number: '4400', name: 'Aufwand für bezogene Dienstleistungen', type: 'expense' },
+  { number: '6000', name: 'Raumaufwand (Miete)', type: 'expense' },
+  { number: '6100', name: 'Unterhalt und Reparaturen', type: 'expense' },
+  { number: '6200', name: 'Fahrzeug- und Transportaufwand', type: 'expense' },
+  { number: '6300', name: 'Sachversicherungen, Abgaben, Gebühren', type: 'expense' },
+  { number: '6500', name: 'Verwaltungsaufwand', type: 'expense' },
+  { number: '6510', name: 'Telefon, Internet, Porti', type: 'expense' },
+  { number: '6570', name: 'Informatikaufwand (Software)', type: 'expense' },
+  { number: '6600', name: 'Werbeaufwand', type: 'expense' },
+  { number: '6640', name: 'Reise- und Spesenaufwand', type: 'expense' },
+  { number: '6700', name: 'Sonstiger Betriebsaufwand', type: 'expense' },
+  { number: '6800', name: 'Abschreibungen', type: 'expense' },
+];
+
+// CH/LI MWST codes. `direction` = output (Umsatzsteuer) | input (Vorsteuer).
+// `account` is the VAT account number (resolved to an id after the accounts
+// are seeded). 0%/exempt codes carry no VAT account.
+const SEED_VAT_CODES = [
+  { code: 'UN81', name: 'Umsatz Normalsatz 8.1%', rate: 8.1, direction: 'output', account: '2200' },
+  { code: 'UN26', name: 'Umsatz reduzierter Satz 2.6%', rate: 2.6, direction: 'output', account: '2200' },
+  { code: 'UN38', name: 'Umsatz Beherbergung 3.8%', rate: 3.8, direction: 'output', account: '2200' },
+  { code: 'UN00', name: 'Umsatz ohne MWST / befreit', rate: 0, direction: 'output', account: null },
+  { code: 'VST81', name: 'Vorsteuer 8.1%', rate: 8.1, direction: 'input', account: '1170' },
+  { code: 'VST26', name: 'Vorsteuer 2.6%', rate: 2.6, direction: 'input', account: '1170' },
+  { code: 'VST00', name: 'Keine Vorsteuer', rate: 0, direction: 'input', account: null },
+  { code: 'BZ', name: 'Bezugsteuer (Reverse Charge) 8.1%', rate: 8.1, direction: 'input', account: '1170' },
+];
+
+// expense_categories.name → expense account number.
+const CATEGORY_ACCOUNT_MAP = {
+  'Infrastruktur & Miete': '6000',
+  'Equipment & Hardware': '6700',
+  'Software & Lizenzen': '6570',
+  'Material & Verbrauch': '4000',
+  'Reise & Spesen': '6640',
+  'Werbung & Marketing': '6600',
+  'Dienstleistungen/Fremdleistungen': '4400',
+  'Versicherungen & Gebühren': '6300',
+  'Weiterbildung': '6500',
+  'Sonstiges': '6700',
+};
+
+// app_settings (type 'accounting'). Account references stored as NUMBERS
+// (resilient to re-seeding); the maps are JSON keyed by tax_treatment /
+// output VAT rate.
+const SETTINGS = [
+  { key: 'ledger_account_debitoren', value: '1100' },
+  { key: 'ledger_account_kreditoren', value: '2000' },
+  { key: 'ledger_account_bank', value: '1020' },
+  { key: 'ledger_account_cash', value: '1000' },
+  { key: 'ledger_account_default_revenue', value: '3400' },
+  { key: 'ledger_account_default_expense', value: '6700' },
+  { key: 'ledger_account_mileage', value: '6200' },
+  { key: 'ledger_account_per_diem', value: '6640' },
+  { key: 'ledger_account_rebilled_revenue', value: '3940' },
+  { key: 'ledger_vat_map', value: { domestic: 'VST81', reverse_charge_service: 'BZ', foreign_vat_non_reclaimable: 'VST00', import_goods: 'VST81' } },
+  { key: 'ledger_output_vat_map', value: { '8.1': 'UN81', '2.6': 'UN26', '3.8': 'UN38', '0': 'UN00' } },
+];
+
+exports.up = async function (knex) {
+  // 1) ledger_accounts
+  if (!(await knex.schema.hasTable('ledger_accounts'))) {
+    await knex.schema.createTable('ledger_accounts', (table) => {
+      table.increments('id').primary();
+      table.string('number', 16).notNullable();
+      table.string('name', 200).notNullable();
+      // asset|liability|equity|revenue|expense
+      table.string('type', 16).notNullable();
+      table.boolean('is_seed').notNullable().defaultTo(false);
+      table.boolean('active').notNullable().defaultTo(true);
+      table.integer('display_order').notNullable().defaultTo(0);
+      table.timestamp('created_at').defaultTo(knex.fn.now());
+      table.timestamp('updated_at').defaultTo(knex.fn.now());
+      table.unique(['number']);
+      table.index(['type']);
+    });
+    await knex('ledger_accounts').insert(SEED_ACCOUNTS.map((a, i) => ({
+      number: a.number, name: a.name, type: a.type, is_seed: true, active: true, display_order: (i + 1) * 10,
+    })));
+  }
+
+  // Resolve account number → id for the FK references below.
+  const accountRows = await knex('ledger_accounts').select('id', 'number');
+  const idByNumber = new Map(accountRows.map((r) => [r.number, r.id]));
+
+  // 2) vat_codes
+  if (!(await knex.schema.hasTable('vat_codes'))) {
+    await knex.schema.createTable('vat_codes', (table) => {
+      table.increments('id').primary();
+      table.string('code', 16).notNullable();
+      table.string('name', 200).notNullable();
+      table.decimal('rate', 5, 2).notNullable().defaultTo(0);
+      table.string('direction', 8).notNullable(); // output|input
+      table.integer('account_id').unsigned().references('id').inTable('ledger_accounts').onDelete('SET NULL');
+      table.boolean('is_seed').notNullable().defaultTo(false);
+      table.boolean('active').notNullable().defaultTo(true);
+      table.integer('display_order').notNullable().defaultTo(0);
+      table.timestamp('created_at').defaultTo(knex.fn.now());
+      table.timestamp('updated_at').defaultTo(knex.fn.now());
+      table.unique(['code']);
+      table.index(['direction']);
+    });
+    await knex('vat_codes').insert(SEED_VAT_CODES.map((v, i) => ({
+      code: v.code, name: v.name, rate: v.rate, direction: v.direction,
+      account_id: v.account ? (idByNumber.get(v.account) || null) : null,
+      is_seed: true, active: true, display_order: (i + 1) * 10,
+    })));
+  }
+
+  // 3) expense_categories.ledger_account_id (mapping) + seed defaults
+  if (await knex.schema.hasTable('expense_categories')) {
+    if (!(await knex.schema.hasColumn('expense_categories', 'ledger_account_id'))) {
+      await knex.schema.alterTable('expense_categories', (table) => {
+        table.integer('ledger_account_id').unsigned().references('id').inTable('ledger_accounts').onDelete('SET NULL');
+      });
+    }
+    // Seed the category→account mapping for the seeded categories only when
+    // still unset (don't clobber an admin's choice).
+    const cats = await knex('expense_categories').select('id', 'name', 'ledger_account_id');
+    for (const c of cats) {
+      const accNum = CATEGORY_ACCOUNT_MAP[c.name];
+      if (accNum && c.ledger_account_id == null && idByNumber.get(accNum)) {
+        // eslint-disable-next-line no-await-in-loop
+        await knex('expense_categories').where({ id: c.id }).update({ ledger_account_id: idByNumber.get(accNum) });
+      }
+    }
+  }
+
+  // 4) app_settings defaults (setting_key/value/type only)
+  if (await knex.schema.hasTable('app_settings')) {
+    for (const s of SETTINGS) {
+      // eslint-disable-next-line no-await-in-loop
+      const row = await knex('app_settings').where({ setting_key: s.key }).first();
+      if (!row) {
+        // eslint-disable-next-line no-await-in-loop
+        await knex('app_settings').insert({
+          setting_key: s.key,
+          setting_value: JSON.stringify(s.value),
+          setting_type: 'accounting',
+        });
+      }
+    }
+  }
+};
+
+exports.down = async function (knex) {
+  if (await knex.schema.hasTable('expense_categories') && await knex.schema.hasColumn('expense_categories', 'ledger_account_id')) {
+    await knex.schema.alterTable('expense_categories', (table) => { table.dropColumn('ledger_account_id'); });
+  }
+  await knex.schema.dropTableIfExists('vat_codes');
+  await knex.schema.dropTableIfExists('ledger_accounts');
+  if (await knex.schema.hasTable('app_settings')) {
+    await knex('app_settings').whereIn('setting_key', SETTINGS.map((s) => s.key)).del();
+  }
+};

backend/migrations/core/130_add_vat_code_snapshot.js

@@ -0,0 +1,36 @@
+/**
+ * Migration: snapshot the chosen VAT code on quotes + invoices.
+ *
+ * The invoice/quote editors now pick an output VAT code from the central
+ * vat_codes registry (Settings → Accounting) instead of free-typing a rate.
+ * We snapshot the CODE STRING (e.g. "UN81") on the document at create time —
+ * alongside the existing vat_rate — so the Treuhänder/accounting export emits
+ * exactly the code the document was issued with, immutably. Editing or deleting
+ * a vat_codes row later never changes a historical document's export code.
+ *
+ *   quotes.vat_code     nullable string (snapshot)
+ *   invoices.vat_code   nullable string (snapshot)
+ *
+ * Legacy rows stay null; the export falls back to the rate→code map for those.
+ * Idempotent: columns guarded.
+ */
+
+exports.up = async function (knex) {
+  for (const tbl of ['quotes', 'invoices']) {
+    if ((await knex.schema.hasTable(tbl)) && !(await knex.schema.hasColumn(tbl, 'vat_code'))) {
+      await knex.schema.alterTable(tbl, (table) => {
+        table.string('vat_code', 16);
+      });
+    }
+  }
+};
+
+exports.down = async function (knex) {
+  for (const tbl of ['quotes', 'invoices']) {
+    if ((await knex.schema.hasTable(tbl)) && (await knex.schema.hasColumn(tbl, 'vat_code'))) {
+      await knex.schema.alterTable(tbl, (table) => {
+        table.dropColumn('vat_code');
+      });
+    }
+  }
+};

backend/migrations/core/131_add_feature_contracts_column.js

@@ -0,0 +1,34 @@
+/**
+ * Migration 131: per-customer `feature_contracts` override on customer_accounts.
+ *
+ * Contracts was master-only — every active customer saw the Contracts tab
+ * whenever the global `contracts` feature flag was on. This adds a per-customer
+ * toggle to match feature_calendar / feature_quotes / feature_bills /
+ * feature_hours_logging, so an admin can hide Contracts for an individual
+ * customer.
+ *
+ * PRESERVE-VISUALS: unlike the opt-in quotes/bills columns (default false),
+ * contracts is currently opt-OUT (everyone has it), so the column defaults
+ * TRUE. Adding a NOT NULL column with a default backfills existing rows to
+ * true on both SQLite and Postgres, so no customer loses their Contracts tab
+ * on upgrade. The effective resolver becomes
+ * `contractsMaster && truthy(feature_contracts)`.
+ *
+ * Idempotent: guarded by hasColumn.
+ */
+exports.up = async function (knex) {
+  const has = await knex.schema.hasColumn('customer_accounts', 'feature_contracts');
+  if (!has) {
+    await knex.schema.alterTable('customer_accounts', (table) => {
+      table.boolean('feature_contracts').notNullable().defaultTo(true);
+    });
+  }
+};
+
+exports.down = async function (knex) {
+  if (await knex.schema.hasColumn('customer_accounts', 'feature_contracts')) {
+    await knex.schema.alterTable('customer_accounts', (table) => {
+      table.dropColumn('feature_contracts');
+    });
+  }
+};

backend/package-lock.json

@@ -1,12 +1,12 @@
 {
   "name": "picpeak-backend",
-  "version": "3.47.2-beta.0",
+  "version": "3.60.6-beta.0",
   "lockfileVersion": 3,
   "requires": true,
   "packages": {
     "": {
       "name": "picpeak-backend",
-      "version": "3.47.2-beta.0",
+      "version": "3.60.6-beta.0",
       "dependencies": {
         "@aws-sdk/client-s3": "^3.850.0",
         "@aws-sdk/lib-storage": "^3.850.0",
@@ -29,11 +29,13 @@
         "i18next": "25.3.2",
         "i18next-browser-languagedetector": "^8.2.0",
         "i18next-http-backend": "^3.0.2",
+        "imapflow": "^1.4.0",
         "ipaddr.js": "^2.3.0",
         "joi": "^17.9.1",
         "js-yaml": "^4.1.1",
         "jsonwebtoken": "^9.0.0",
         "knex": "^2.4.2",
+        "mailparser": "^3.9.9",
         "mime-types": "^3.0.1",
         "multer": "^2.0.2",
         "node-cron": "^3.0.2",
@@ -2725,6 +2727,12 @@
         "pako": "^1.0.10"
       }
     },
+    "node_modules/@pinojs/redact": {
+      "version": "0.4.0",
+      "resolved": "https://registry.npmjs.org/@pinojs/redact/-/redact-0.4.0.tgz",
+      "integrity": "sha512-k2ENnmBugE/rzQfEcdWHcCY+/FM3VLzH9cYEsbdsoqrvzAKRhUZeRNhAZvB8OitQJ1TBed3yqWtdjzS6wJKBwg==",
+      "license": "MIT"
+    },
     "node_modules/@scarf/scarf": {
       "version": "1.4.0",
       "resolved": "https://registry.npmjs.org/@scarf/scarf/-/scarf-1.4.0.tgz",
@@ -2732,6 +2740,22 @@
       "hasInstallScript": true,
       "license": "Apache-2.0"
     },
+    "node_modules/@selderee/plugin-htmlparser2": {
+      "version": "0.12.0",
+      "resolved": "https://registry.npmjs.org/@selderee/plugin-htmlparser2/-/plugin-htmlparser2-0.12.0.tgz",
+      "integrity": "sha512-oELmoyA6ML9jDRMV3kgcMQFKxUfBU0yFVn6yTctVaLT5ygXnxH52I3TZEgV9EhXJC68/uFvE5Daj1/25c0Xa/A==",
+      "license": "MIT",
+      "dependencies": {
+        "domelementtype": "~2.3.0",
+        "domhandler": "~5.0.3"
+      },
+      "funding": {
+        "url": "https://github.com/sponsors/KillyMXI"
+      },
+      "peerDependencies": {
+        "selderee": "~0.12.0"
+      }
+    },
     "node_modules/@sideway/address": {
       "version": "4.1.5",
       "resolved": "https://registry.npmjs.org/@sideway/address/-/address-4.1.5.tgz",
@@ -3722,6 +3746,17 @@
       "dev": true,
       "license": "ISC"
     },
+    "node_modules/@zone-eu/mailsplit": {
+      "version": "5.4.12",
+      "resolved": "https://registry.npmjs.org/@zone-eu/mailsplit/-/mailsplit-5.4.12.tgz",
+      "integrity": "sha512-w7Gy+NvjZ0MiXm8F6zfjImAqcTONKDImgWVBjDKQVFUXWuz3VFM5levNArkL2M877ajql5+bkS2pDV56injlmg==",
+      "license": "(MIT OR EUPL-1.1+)",
+      "dependencies": {
+        "libbase64": "1.3.0",
+        "libmime": "5.3.8",
+        "libqp": "2.1.1"
+      }
+    },
     "node_modules/abbrev": {
       "version": "1.1.1",
       "resolved": "https://registry.npmjs.org/abbrev/-/abbrev-1.1.1.tgz",
@@ -4047,6 +4082,15 @@
       "integrity": "sha512-Oei9OH4tRh0YqU3GxhX79dM/mwVgvbZJaSNaRk+bshkj0S5cfHcgYakreBjrHwatXKbz+IoIdYLxrKim2MjW0Q==",
       "license": "MIT"
     },
+    "node_modules/atomic-sleep": {
+      "version": "1.0.0",
+      "resolved": "https://registry.npmjs.org/atomic-sleep/-/atomic-sleep-1.0.0.tgz",
+      "integrity": "sha512-kNOjDqAh7px0XWNI+4QbzoiR/nTkHAWNud2uvnJquD1/x5a7EQZMJT0AczqK0Qn67oY/TTQ1LbUKajZpp3I9tQ==",
+      "license": "MIT",
+      "engines": {
+        "node": ">=8.0.0"
+      }
+    },
     "node_modules/axios": {
       "version": "1.15.2",
       "resolved": "https://registry.npmjs.org/axios/-/axios-1.15.2.tgz",
@@ -5087,6 +5131,15 @@
         "node": ">=0.10.0"
       }
     },
+    "node_modules/deepmerge-ts": {
+      "version": "7.1.5",
+      "resolved": "https://registry.npmjs.org/deepmerge-ts/-/deepmerge-ts-7.1.5.tgz",
+      "integrity": "sha512-HOJkrhaYsweh+W+e74Yn7YStZOilkoPb6fycpwNLKzSPtruFs48nYis0zy5yJz1+ktUhHxoRDJ27RQAWLIJVJw==",
+      "license": "BSD-3-Clause",
+      "engines": {
+        "node": ">=16.0.0"
+      }
+    },
     "node_modules/delayed-stream": {
       "version": "1.0.0",
       "resolved": "https://registry.npmjs.org/delayed-stream/-/delayed-stream-1.0.0.tgz",
@@ -5329,6 +5382,15 @@
         "node": ">= 0.8"
       }
     },
+    "node_modules/encoding-japanese": {
+      "version": "2.2.0",
+      "resolved": "https://registry.npmjs.org/encoding-japanese/-/encoding-japanese-2.2.0.tgz",
+      "integrity": "sha512-EuJWwlHPZ1LbADuKTClvHtwbaFn4rOD+dRAbWysqEOXRc2Uui0hJInNJrsdH0c+OhJA4nrCBdSkW4DD5YxAo6A==",
+      "license": "MIT",
+      "engines": {
+        "node": ">=8.10.0"
+      }
+    },
     "node_modules/end-of-stream": {
       "version": "1.4.5",
       "resolved": "https://registry.npmjs.org/end-of-stream/-/end-of-stream-1.4.5.tgz",
@@ -6531,6 +6593,15 @@
         "node": ">= 0.4"
       }
     },
+    "node_modules/he": {
+      "version": "1.2.0",
+      "resolved": "https://registry.npmjs.org/he/-/he-1.2.0.tgz",
+      "integrity": "sha512-F/1DnUGPopORZi0ni+CvrCgHQ5FyEAHRLSApuYWMmrbSwoN2Mn/7k+Gl38gJnR7yyDZk6WLXwiGod1JOWNDKGw==",
+      "license": "MIT",
+      "bin": {
+        "he": "bin/he"
+      }
+    },
     "node_modules/helmet": {
       "version": "7.2.0",
       "resolved": "https://registry.npmjs.org/helmet/-/helmet-7.2.0.tgz",
@@ -6556,6 +6627,56 @@
         "void-elements": "3.1.0"
       }
     },
+    "node_modules/html-to-text": {
+      "version": "10.0.0",
+      "resolved": "https://registry.npmjs.org/html-to-text/-/html-to-text-10.0.0.tgz",
+      "integrity": "sha512-2OH59Gtprdczel+7Rxgpz9hGVJREaf8Lt1H4kZwWHpEn70VQKRuMNGsb2eDbwaTzrYzb0hheiOG1P7Dim0B4dQ==",
+      "license": "MIT",
+      "dependencies": {
+        "@selderee/plugin-htmlparser2": "~0.12.0",
+        "deepmerge-ts": "^7.1.5",
+        "dom-serializer": "^2.0.0",
+        "htmlparser2": "^10.1.0",
+        "selderee": "~0.12.0"
+      },
+      "engines": {
+        "node": ">=20.19.0"
+      },
+      "funding": {
+        "url": "https://github.com/sponsors/KillyMXI"
+      }
+    },
+    "node_modules/html-to-text/node_modules/entities": {
+      "version": "7.0.1",
+      "resolved": "https://registry.npmjs.org/entities/-/entities-7.0.1.tgz",
+      "integrity": "sha512-TWrgLOFUQTH994YUyl1yT4uyavY5nNB5muff+RtWaqNVCAK408b5ZnnbNAUEWLTCpum9w6arT70i1XdQ4UeOPA==",
+      "license": "BSD-2-Clause",
+      "engines": {
+        "node": ">=0.12"
+      },
+      "funding": {
+        "url": "https://github.com/fb55/entities?sponsor=1"
+      }
+    },
+    "node_modules/html-to-text/node_modules/htmlparser2": {
+      "version": "10.1.0",
+      "resolved": "https://registry.npmjs.org/htmlparser2/-/htmlparser2-10.1.0.tgz",
+      "integrity": "sha512-VTZkM9GWRAtEpveh7MSF6SjjrpNVNNVJfFup7xTY3UpFtm67foy9HDVXneLtFVt4pMz5kZtgNcvCniNFb1hlEQ==",
+      "funding": [
+        "https://github.com/fb55/htmlparser2?sponsor=1",
+        {
+          "type": "github",
+          "url": "https://github.com/sponsors/fb55"
+        }
+      ],
+      "license": "MIT",
+      "dependencies": {
+        "domelementtype": "^2.3.0",
+        "domhandler": "^5.0.3",
+        "domutils": "^3.2.2",
+        "entities": "^7.0.1"
+      }
+    },
     "node_modules/htmlparser2": {
       "version": "8.0.2",
       "resolved": "https://registry.npmjs.org/htmlparser2/-/htmlparser2-8.0.2.tgz",
@@ -6700,6 +6821,22 @@
         "cross-fetch": "4.1.0"
       }
     },
+    "node_modules/iconv-lite": {
+      "version": "0.7.2",
+      "resolved": "https://registry.npmjs.org/iconv-lite/-/iconv-lite-0.7.2.tgz",
+      "integrity": "sha512-im9DjEDQ55s9fL4EYzOAv0yMqmMBSZp6G0VvFyTMPKWxiSBHUj9NW/qqLmXUwXrrM7AvqSlTCfvqRb0cM8yYqw==",
+      "license": "MIT",
+      "dependencies": {
+        "safer-buffer": ">= 2.1.2 < 3.0.0"
+      },
+      "engines": {
+        "node": ">=0.10.0"
+      },
+      "funding": {
+        "type": "opencollective",
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+      "license": "MIT",
+      "funding": {
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+      }
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@@ -9432,6 +9686,43 @@
         "url": "https://github.com/sponsors/jonschlinkert"
       }
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+      "resolved": "https://registry.npmjs.org/pino/-/pino-10.3.1.tgz",
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+      "license": "MIT",
+      "dependencies": {
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+        "atomic-sleep": "^1.0.0",
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+      "funding": [
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+          "url": "https://github.com/sponsors/fastify"
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@@ -9758,6 +10065,15 @@
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+      "license": "MIT",
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@@ -9966,6 +10282,12 @@
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@@ -10078,6 +10400,15 @@
         "url": "https://paulmillr.com/funding/"
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+      "license": "MIT",
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       "resolved": "https://registry.npmjs.org/rechoir/-/rechoir-0.8.0.tgz",
@@ -10285,6 +10616,18 @@
         "postcss": "^8.3.11"
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+      "version": "0.12.0",
+      "resolved": "https://registry.npmjs.org/selderee/-/selderee-0.12.0.tgz",
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+      "license": "MIT",
+      "dependencies": {
+        "parseley": "~0.13.1"
+      },
+      "funding": {
+        "url": "https://github.com/sponsors/KillyMXI"
+      }
+    },
     "node_modules/semver": {
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       "resolved": "https://registry.npmjs.org/semver/-/semver-6.3.1.tgz",
@@ -10628,20 +10971,18 @@
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         "npm": ">= 3.0.0"
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     },
     "node_modules/socks": {
-      "version": "2.8.7",
+      "version": "2.8.9",
-      "resolved": "https://registry.npmjs.org/socks/-/socks-2.8.7.tgz",
+      "resolved": "https://registry.npmjs.org/socks/-/socks-2.8.9.tgz",
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       "license": "MIT",
-      "optional": true,
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-        "ip-address": "^10.0.1",
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         "smart-buffer": "^4.2.0"
       },
       "engines": {
@@ -10664,6 +11005,15 @@
         "node": ">= 10"
       }
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+    "node_modules/sonic-boom": {
+      "version": "4.2.1",
+      "resolved": "https://registry.npmjs.org/sonic-boom/-/sonic-boom-4.2.1.tgz",
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+      "license": "MIT",
+      "dependencies": {
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       "resolved": "https://registry.npmjs.org/source-map/-/source-map-0.6.1.tgz",
@@ -11284,6 +11634,24 @@
       "dev": true,
       "license": "MIT"
     },
+    "node_modules/thread-stream": {
+      "version": "4.2.0",
+      "resolved": "https://registry.npmjs.org/thread-stream/-/thread-stream-4.2.0.tgz",
+      "integrity": "sha512-e2zZ96wSChazBsbENf/Pcm/4swHt2cEKQ92rhUjkL9GCKiTDJIaTBenjE/m9DXi0QBmTMDkFDdOomUy20A1tDQ==",
+      "license": "MIT",
+      "dependencies": {
+        "real-require": "^1.0.0"
+      },
+      "engines": {
+        "node": ">=20"
+      }
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+    "node_modules/thread-stream/node_modules/real-require": {
+      "version": "1.0.0",
+      "resolved": "https://registry.npmjs.org/real-require/-/real-require-1.0.0.tgz",
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+      "license": "MIT"
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       "license": "MIT"
     },
+    "node_modules/tlds": {
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+      "resolved": "https://registry.npmjs.org/tlds/-/tlds-1.261.0.tgz",
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+      "license": "MIT",
+      "bin": {
+        "tlds": "bin.js"
+      }
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       "resolved": "https://registry.npmjs.org/tmpl/-/tmpl-1.0.5.tgz",
@@ -11447,6 +11824,12 @@
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       "license": "MIT"
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+    "node_modules/uc.micro": {
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     "node_modules/undefsafe": {
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backend/package.json

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     "i18next": "25.3.2",
     "i18next-browser-languagedetector": "^8.2.0",
     "i18next-http-backend": "^3.0.2",
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     "ipaddr.js": "^2.3.0",
     "joi": "^17.9.1",
     "js-yaml": "^4.1.1",
     "jsonwebtoken": "^9.0.0",
     "knex": "^2.4.2",
+    "mailparser": "^3.9.9",
     "mime-types": "^3.0.1",
     "multer": "^2.0.2",
     "node-cron": "^3.0.2",

backend/server.js

@@ -707,6 +707,11 @@ app.use('/api/admin/projects',   require('./src/routes/adminProjects'));
 app.use('/api/admin/calendar',   require('./src/routes/adminCalendar'));
 app.use('/api/admin/deals',      require('./src/routes/adminDeals'));
 app.use('/api/admin/tax-report', require('./src/routes/adminTaxReport'));
+app.use('/api/admin/expenses',   require('./src/routes/adminExpenses'));
+app.use('/api/admin/ledger',     require('./src/routes/adminLedger'));
+// Read-only VAT-code registry for the invoice/quote editors — un-gated by the
+// accounting flag (management stays under /ledger).
+app.use('/api/admin/vat-codes',  require('./src/routes/adminVatCodes'));
 app.use('/api/admin/system-health', require('./src/routes/adminSystemHealth'));
 app.use('/api/admin/dev',        require('./src/routes/adminDev'));
 app.use('/api/public/quotes',  require('./src/routes/publicQuotes'));
@@ -837,6 +842,15 @@ async function startServer() {
     }
     startEmailQueueProcessor();
 
+    // Start incoming-mail (IMAP) poller — no-ops each minute unless the
+    // `incomingMail` flag is on and a mailbox is configured (migration 128).
+    try {
+      const { startIncomingMailPoller } = require('./src/services/emailIntakeService');
+      startIncomingMailPoller();
+    } catch (err) {
+      logger.warn('Incoming-mail poller failed to start:', err.message);
+    }
+
     // Start webhook delivery worker (#327)
     const { startWebhookDeliveryWorker } = require('./src/services/webhookDeliveryWorker');
     startWebhookDeliveryWorker();

backend/src/middleware/requireFeatureFlag.js

@@ -0,0 +1,55 @@
+/**
+ * requireFeatureFlag(key, code?) — 403 when the named `feature_flags` row is off.
+ *
+ * Belt-and-braces gate for admin routes whose feature can be toggled in
+ * Settings → Features. The frontend hides disabled surfaces, but a direct API
+ * hit must still be refused so a disabled feature is never actable. Mirrors the
+ * truthy logic feature_flags uses everywhere (true | 1 | '1').
+ *
+ * Cached: the accounting area alone is 10+ gated endpoints and the dashboard
+ * polls several, so a per-request DB read is wasteful. Flags change rarely and
+ * only via `PUT /admin/feature-flags`, which calls invalidateFeatureFlagCache()
+ * — so a short TTL is belt-and-braces against any other mutation path.
+ *
+ * Several route files (adminLedger, adminExpenses) predate this and define an
+ * identical local `requireFlag`; new gates should import this instead.
+ */
+const { db } = require('../database/db');
+
+const TTL_MS = 10_000;
+const cache = new Map(); // key -> { enabled, expires }
+
+function flagEnabledFromRow(row) {
+  return !!(row && (row.value === true || row.value === 1 || row.value === '1'));
+}
+
+async function isFeatureEnabled(key) {
+  const now = Date.now();
+  const hit = cache.get(key);
+  if (hit && hit.expires > now) return hit.enabled;
+  const row = await db('feature_flags').where({ key }).first();
+  const enabled = flagEnabledFromRow(row);
+  cache.set(key, { enabled, expires: now + TTL_MS });
+  return enabled;
+}
+
+/** Clear the flag cache — call after any write to feature_flags. */
+function invalidateFeatureFlagCache() {
+  cache.clear();
+}
+
+function requireFeatureFlag(key, code) {
+  return async (req, res, next) => {
+    try {
+      if (await isFeatureEnabled(key)) return next();
+      return res.status(403).json({
+        error: `${key} feature is disabled`,
+        code: code || `${key.replace(/([a-z])([A-Z])/g, '$1_$2').toUpperCase()}_DISABLED`,
+      });
+    } catch (err) {
+      return next(err);
+    }
+  };
+}
+
+module.exports = { requireFeatureFlag, isFeatureEnabled, invalidateFeatureFlagCache };

backend/src/routes/adminCustomers.js

@@ -10,6 +10,13 @@ const express = require('express');
 const { body, param, query } = require('express-validator');
 const { adminAuth } = require('../middleware/auth');
 const { requirePermission } = require('../middleware/permissions');
+const { requireFeatureFlag } = require('../middleware/requireFeatureFlag');
+
+// Hour-entry routes are gated by the hoursLogging master so a direct API hit
+// can't read/edit/delete/bill logged hours while the feature is off (the
+// frontend already hides the surface). Per-customer enforcement stays in
+// customerHoursService.createEntry.
+const requireHoursLogging = requireFeatureFlag('hoursLogging', 'HOURS_LOGGING_DISABLED');
 const { handleAsync, validateRequest, successResponse } = require('../utils/routeHelpers');
 const customerAccountsService = require('../services/customerAccountsService');
 const customerHoursService = require('../services/customerHoursService');
@@ -66,6 +73,9 @@ function transformCustomer(c) {
     // set one; the editor surfaces it as an empty input and forces a
     // per-entry override on every logged block.
     featureHoursLogging: c.feature_hours_logging === true || c.feature_hours_logging === 1,
+    // Contracts override (migration 131). Opt-out: absent column (older row /
+    // un-selected) reads as ON so existing customers keep the Contracts tab.
+    featureContracts: c.feature_contracts === undefined ? true : (c.feature_contracts === true || c.feature_contracts === 1),
     hourlyRateMinor: c.hourly_rate_minor != null ? Number(c.hourly_rate_minor) : null,
     // Per-customer Skonto opt-out (migration 112). When true, none of
     // this customer's invoices qualify for an early-payment discount,
@@ -387,6 +397,7 @@ router.put('/:id', [
   body('feature_calendar').optional().isBoolean(),
   body('feature_quotes').optional().isBoolean(),
   body('feature_bills').optional().isBoolean(),
+  body('feature_contracts').optional().isBoolean(),
   // Hours logging (migration 129).
   body('feature_hours_logging').optional().isBoolean(),
   body('hourly_rate_minor').optional({ nullable: true }).isInt({ min: 0 }),
@@ -541,6 +552,7 @@ router.put('/:id/events', [
 // can't collide with the int-validated :id pattern.
 router.get('/hour-entries/unbilled-summary', [
   adminAuth,
+  requireHoursLogging,
   requirePermission('customers.view'),
 ], handleAsync(async (req, res) => {
   const summary = await customerHoursService.getUnbilledSummaryByCustomer();
@@ -549,6 +561,7 @@ router.get('/hour-entries/unbilled-summary', [
 
 router.get('/:id/hour-entries', [
   adminAuth,
+  requireHoursLogging,
   requirePermission('customers.view'),
   param('id').isInt({ min: 1 }),
   query('status').optional().isIn(['unbilled', 'billed', 'cancelled']),
@@ -563,6 +576,7 @@ router.get('/:id/hour-entries', [
 
 router.post('/:id/hour-entries', [
   adminAuth,
+  requireHoursLogging,
   // Migration 134 — hour entries are customer-scoped writes; same scope
   // as customer record edits, narrower than invite/create.
   requirePermission('customers.edit'),
@@ -585,6 +599,7 @@ router.post('/:id/hour-entries', [
 
 router.put('/:id/hour-entries/:entryId', [
   adminAuth,
+  requireHoursLogging,
   requirePermission('customers.edit'),
   param('id').isInt({ min: 1 }),
   param('entryId').isInt({ min: 1 }),
@@ -605,6 +620,7 @@ router.put('/:id/hour-entries/:entryId', [
 
 router.delete('/:id/hour-entries/:entryId', [
   adminAuth,
+  requireHoursLogging,
   requirePermission('customers.edit'),
   param('id').isInt({ min: 1 }),
   param('entryId').isInt({ min: 1 }),
@@ -619,6 +635,7 @@ router.delete('/:id/hour-entries/:entryId', [
 
 router.post('/:id/hour-entries/bill', [
   adminAuth,
+  requireHoursLogging,
   requirePermission('customers.edit'),
   param('id').isInt({ min: 1 }),
 ], handleAsync(async (req, res) => {

backend/src/routes/adminDeals.js

@@ -21,6 +21,7 @@ const express = require('express');
 const { param, body } = require('express-validator');
 const { adminAuth } = require('../middleware/auth');
 const { requirePermission } = require('../middleware/permissions');
+const { requireFeatureFlag } = require('../middleware/requireFeatureFlag');
 const { handleAsync, validateRequest, successResponse } = require('../utils/routeHelpers');
 const dealsService = require('../services/dealsService');
 const invoiceService = require('../services/invoiceService');
@@ -56,6 +57,9 @@ router.get(
  */
 router.put(
   '/:uuid/installment-plan',
+  // Mutates invoices — gate on the bills flag like every other invoice
+  // write path, so installment plans can't be reshaped with Bills off.
+  requireFeatureFlag('bills', 'BILLS_DISABLED'),
   requirePermission('bills.manage'),
   [
     param('uuid').isString().isLength({ min: 32, max: 36 }),

backend/src/routes/adminEmail.js

@@ -118,6 +118,161 @@ router.post('/config', [
   }
 });
 
+// ── Incoming mail (IMAP) config — a second block alongside outgoing SMTP ──
+router.get('/incoming-config', adminAuth, requirePermission('email.view'), async (req, res) => {
+  try {
+    const c = await db('email_configs').first();
+    res.json({
+      imap_host: c?.imap_host || '',
+      imap_port: c?.imap_port || 993,
+      imap_secure: c?.imap_secure !== false,
+      imap_user: c?.imap_user || '',
+      imap_pass: c?.imap_pass ? '********' : '', // never send the real password
+      imap_folder: c?.imap_folder || 'INBOX',
+    });
+  } catch (error) {
+    console.error('Incoming mail config fetch error:', error);
+    res.status(500).json({ error: 'Failed to fetch incoming mail configuration' });
+  }
+});
+
+router.post('/incoming-config', [
+  adminAuth,
+  requirePermission('email.edit'),
+  body('imap_host').notEmpty().withMessage('IMAP host is required'),
+  body('imap_port').isInt({ min: 1, max: 65535 }).withMessage('Invalid port number'),
+  // IMAP always needs a login (unlike SMTP relay) — the poller's
+  // getImapConfig() returns null without a username, so require it.
+  body('imap_user').notEmpty().withMessage('IMAP username is required'),
+], async (req, res) => {
+  try {
+    const errors = validationResult(req);
+    if (!errors.isEmpty()) return res.status(400).json({ errors: errors.array() });
+    const { imap_host, imap_port, imap_secure, imap_user, imap_pass, imap_folder } = req.body;
+    const { isPrivateIP } = require('../utils/networkValidation');
+    if (isPrivateIP(imap_host)) {
+      return res.status(400).json({ error: 'IMAP host cannot point to a private or internal network address' });
+    }
+    const existing = await db('email_configs').first();
+    const data = {
+      imap_host,
+      imap_port: parseInt(imap_port),
+      imap_secure: imap_secure || false,
+      imap_user: imap_user || '',
+      imap_folder: imap_folder || 'INBOX',
+      updated_at: new Date(),
+    };
+    if (imap_pass && imap_pass !== '********') data.imap_pass = imap_pass;
+    if (existing) await db('email_configs').where('id', existing.id).update(data);
+    else await db('email_configs').insert(data);
+    await logActivity('incoming_mail_config_updated', { imap_host }, null, { type: 'admin', id: req.admin.id, name: req.admin.username });
+    res.json({ message: 'Incoming mail configuration updated successfully' });
+  } catch (error) {
+    console.error('Incoming mail config update error:', error);
+    res.status(500).json({ error: 'Failed to update incoming mail configuration' });
+  }
+});
+
+// Received-emails log (the IMAP poller's audit trail) — "Received emails" tab.
+// List IMAP folders so the UI can offer a dropdown (auto-detect) instead of a
+// free-text path. Accepts optional creds in the body to detect before saving;
+// falls back to the stored config (and stored password when masked).
+router.post('/incoming-config/folders', adminAuth, requirePermission('email.view'), async (req, res) => {
+  try {
+    const { imap_host, imap_port, imap_secure, imap_user, imap_pass } = req.body || {};
+    if (imap_host) {
+      const { isPrivateIP } = require('../utils/networkValidation');
+      if (isPrivateIP(imap_host)) {
+        return res.status(400).json({ error: 'IMAP host cannot point to a private or internal network address' });
+      }
+    }
+    const emailIntakeService = require('../services/emailIntakeService');
+    const folders = await emailIntakeService.listFolders(
+      imap_host ? { host: imap_host, port: imap_port, secure: imap_secure, user: imap_user, pass: imap_pass } : undefined
+    );
+    res.json({ folders });
+  } catch (error) {
+    console.error('IMAP folder detection error:', error);
+    res.status(422).json({ error: `Could not connect to the mailbox (${error.message}). Check host, port (IMAP is usually 993) and credentials.` });
+  }
+});
+
+// Test the incoming-mail connection: log in + open the configured folder and
+// report message/unread counts. Accepts current form creds (test before save).
+router.post('/incoming-config/test', adminAuth, requirePermission('email.view'), async (req, res) => {
+  try {
+    const { imap_host, imap_port, imap_secure, imap_user, imap_pass, imap_folder } = req.body || {};
+    if (imap_host) {
+      const { isPrivateIP } = require('../utils/networkValidation');
+      if (isPrivateIP(imap_host)) {
+        return res.status(400).json({ error: 'IMAP host cannot point to a private or internal network address' });
+      }
+    }
+    const emailIntakeService = require('../services/emailIntakeService');
+    const result = await emailIntakeService.testConnection(
+      imap_host ? { host: imap_host, port: imap_port, secure: imap_secure, user: imap_user, pass: imap_pass, folder: imap_folder } : undefined
+    );
+    if (result && result.ok === false) {
+      return res.status(400).json({ error: 'Incoming mail is not configured yet — enter host, username and password first.' });
+    }
+    res.json(result);
+  } catch (error) {
+    console.error('IMAP connection test error:', error);
+    res.status(422).json({ error: `Could not connect to the mailbox (${error.message}). Check host, port (IMAP is usually 993), credentials and folder.` });
+  }
+});
+
+// End-to-end round-trip: send via SMTP to the IMAP mailbox, then confirm it
+// arrives. Uses saved config for both sides (real passwords needed).
+router.post('/incoming-config/roundtrip', adminAuth, requirePermission('email.send'), async (req, res) => {
+  try {
+    const emailIntakeService = require('../services/emailIntakeService');
+    const result = await emailIntakeService.roundTripTest();
+    if (result.ok) return res.json(result);
+    const map = {
+      smtp_unconfigured: 'Configure and save the outgoing SMTP settings first.',
+      imap_unconfigured: 'Configure and save the incoming IMAP settings first.',
+      recipient_not_email: `The IMAP username (“${result.recipient || ''}”) isn’t an email address, so the round-trip test can’t auto-address itself. Use a mailbox whose username is its email, or send a test email there manually and use “Test connection”.`,
+      send_failed: `Could not send the test email${result.error ? `: ${result.error}` : ''}.`,
+      not_received: 'The email was sent but did not arrive within 30s — possible delivery delay/greylisting. Check the Received emails tab in a moment.',
+    };
+    return res.status(result.reason === 'not_received' ? 504 : 400)
+      .json({ error: map[result.reason] || 'Round-trip test failed.', sent: !!result.sent, recipient: result.recipient });
+  } catch (error) {
+    console.error('Round-trip test error:', error);
+    res.status(422).json({ error: `Round-trip test failed (${error.message}) — check both SMTP and IMAP settings.` });
+  }
+});
+
+// Run the incoming-mail poller on demand (instead of waiting for the 60s loop)
+// so the admin can verify ingestion + see why nothing arrived. Respects the
+// incomingMail flag — a manual run still won't ingest when the feature is off.
+router.post('/incoming-config/poll', adminAuth, requirePermission('email.view'), async (req, res) => {
+  try {
+    const emailIntakeService = require('../services/emailIntakeService');
+    const result = await emailIntakeService.pollOnce();
+    res.json(result); // { processed } or { skipped: 'disabled'|'unconfigured'|'busy' }
+  } catch (error) {
+    console.error('Manual poll error:', error);
+    res.status(422).json({ error: `Mailbox poll failed (${error.message}).` });
+  }
+});
+
+router.get('/received', adminAuth, requirePermission('email.view'), async (req, res) => {
+  try {
+    const page = Math.max(1, parseInt(req.query.page, 10) || 1);
+    const pageSize = Math.min(100, Math.max(1, parseInt(req.query.pageSize, 10) || 25));
+    const base = db('received_emails');
+    const countRow = await base.clone().count({ c: '*' }).first();
+    const total = parseInt(countRow?.c || 0, 10);
+    const items = await base.clone().orderBy('received_at', 'desc').limit(pageSize).offset((page - 1) * pageSize);
+    res.json({ items, pagination: { page, pageSize, total, totalPages: Math.ceil(total / pageSize) } });
+  } catch (error) {
+    console.error('Received emails fetch error:', error);
+    res.status(500).json({ error: 'Failed to fetch received emails' });
+  }
+});
+
 // Test email configuration
 router.post('/test', adminAuth, requirePermission('email.send'), async (req, res) => {
   try {

backend/src/routes/adminExpenses.js

@@ -0,0 +1,234 @@
+/**
+ * Admin Accounting routes.
+ *
+ *   /inbound/*  → Incoming invoices (external supplier invoices). Gated by the
+ *                 `incomingInvoices` flag. Disposition, supplier-payment and
+ *                 re-bill all act on the document itself.
+ *   /           → Expenses (internal). Gated by the `expenses` flag. Create
+ *                 accepts an optional proof upload (required when the accounting
+ *                 setting says so).
+ *   /categories → expense categories. Gated by the `accounting` master.
+ *
+ * camelCase API; money in integer minor units.
+ */
+const express = require('express');
+const { body, param, query } = require('express-validator');
+const multer = require('multer');
+const path = require('path');
+const fs = require('fs').promises;
+const { createReadStream } = require('fs');
+const { adminAuth } = require('../middleware/auth');
+const { requirePermission } = require('../middleware/permissions');
+const { handleAsync, validateRequest, successResponse } = require('../utils/routeHelpers');
+const { getStoragePath } = require('../config/storage');
+const { assertPathInside } = require('../utils/safePath');
+const { db } = require('../database/db');
+const expenseService = require('../services/expenseService');
+const expenseCategoriesService = require('../services/expenseCategoriesService');
+const rasterizeService = require('../services/rasterizeService');
+
+const router = express.Router();
+
+const ALLOWED_MIME = ['application/pdf', 'image/jpeg', 'image/png'];
+
+function diskUpload(subdir) {
+  return multer({
+    storage: multer.diskStorage({
+      destination: async (_req, _file, cb) => {
+        const dir = path.join(getStoragePath(), 'business-docs', subdir, String(new Date().getFullYear()));
+        await fs.mkdir(dir, { recursive: true });
+        cb(null, dir);
+      },
+      filename: (_req, file, cb) => cb(null, `${subdir.split('/').pop()}-${Date.now()}${path.extname(file.originalname) || ''}`),
+    }),
+    limits: { fileSize: 15 * 1024 * 1024 },
+    fileFilter: (_req, file, cb) => (ALLOWED_MIME.includes(file.mimetype) ? cb(null, true) : cb(new Error('Only PDF, JPEG or PNG files are allowed'))),
+  });
+}
+const inboundUpload = diskUpload('inbound');
+const proofUpload = diskUpload('expenses/proof');
+
+// Shared cached feature gate (PR #622 nit 2) — replaces the former local copy.
+const { requireFeatureFlag } = require('../middleware/requireFeatureFlag');
+const requireIncoming = requireFeatureFlag('incomingInvoices', 'INCOMING_INVOICES_DISABLED');
+const requireExpenses = requireFeatureFlag('expenses', 'EXPENSES_DISABLED');
+const requireAccounting = requireFeatureFlag('accounting', 'ACCOUNTING_DISABLED');
+
+router.use(adminAuth);
+
+const toInt = (v) => { const n = parseInt(v, 10); return Number.isFinite(n) ? n : undefined; };
+
+// ── Expense categories (accounting master) ──────────────────────────────────
+router.get('/categories', requireAccounting, requirePermission('accounting.view'), handleAsync(async (_req, res) =>
+  successResponse(res, { items: await expenseCategoriesService.list() })));
+
+router.post('/categories', requireAccounting, requirePermission('accounting.manage'),
+  [body('name').isString().isLength({ min: 1, max: 128 }), body('color').optional({ nullable: true }).isString()],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, { category: await expenseCategoriesService.create(req.body, req.admin.id) }, 201, 'Category created');
+  }));
+
+router.patch('/categories/:id', requireAccounting, requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, { category: await expenseCategoriesService.update(toInt(req.params.id), req.body) });
+  }));
+
+router.delete('/categories/:id', requireAccounting, requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, await expenseCategoriesService.remove(toInt(req.params.id)));
+  }));
+
+// ── Incoming invoices (external) ────────────────────────────────────────────
+router.post('/inbound', requireIncoming, requirePermission('accounting.manage'),
+  inboundUpload.single('file'),
+  [body('source').optional().isIn(['upload', 'camera', 'email', 'manual'])],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    if (!req.file) return res.status(400).json({ error: 'No file uploaded', code: 'NO_FILE' });
+    const document = await expenseService.recordInboundDocument({
+      source: req.body.source || 'upload', filePath: req.file.path,
+      originalFilename: req.file.originalname, mimeType: req.file.mimetype,
+    }, req.admin.id);
+    return successResponse(res, { document }, 201, 'Document captured');
+  }));
+
+router.get('/inbound', requireIncoming, requirePermission('accounting.view'),
+  [query('status').optional().isString(), query('page').optional().isInt({ min: 1 }), query('pageSize').optional().isInt({ min: 1, max: 100 })],
+  handleAsync(async (req, res) => { validateRequest(req); return successResponse(res, await expenseService.listInbound(req.query)); }));
+
+router.get('/inbound/:id/file', requireIncoming, requirePermission('accounting.view'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    const row = await db('inbound_documents').where({ id: toInt(req.params.id) }).first('file_path', 'mime_type');
+    if (!row || !row.file_path) return res.status(404).json({ error: 'File not found', code: 'NO_FILE' });
+    const safe = assertPathInside(row.file_path, [path.join(getStoragePath(), 'business-docs')]);
+    const isPdf = (row.mime_type || '').includes('pdf');
+    res.setHeader('Content-Type', row.mime_type || 'application/octet-stream');
+    res.setHeader('Content-Disposition', isPdf ? 'attachment' : 'inline');
+    res.setHeader('X-Content-Type-Options', 'nosniff');
+    if (!isPdf) res.setHeader('Content-Security-Policy', "default-src 'none'; img-src 'self' data:; style-src 'unsafe-inline'");
+    createReadStream(safe).pipe(res);
+  }));
+
+router.get('/inbound/:id/page/:n', requireIncoming, requirePermission('accounting.view'),
+  [param('id').isInt({ min: 1 }), param('n').isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    const id = toInt(req.params.id);
+    const row = await db('inbound_documents').where({ id }).first('file_path', 'mime_type', 'page_count');
+    if (!row || !row.file_path) return res.status(404).json({ error: 'File not found', code: 'NO_FILE' });
+    if (!(row.mime_type || '').includes('pdf')) return res.status(415).json({ error: 'Not a PDF', code: 'NOT_PDF' });
+    const page = Math.min(Math.max(1, toInt(req.params.n)), row.page_count || 1);
+    const srcPdf = assertPathInside(row.file_path, [path.join(getStoragePath(), 'business-docs')]);
+    const pngPath = await rasterizeService.getRenderedPagePath(id, srcPdf, page);
+    const safePng = assertPathInside(pngPath, [path.join(getStoragePath(), 'business-docs')]);
+    res.setHeader('Content-Type', 'image/png');
+    res.setHeader('Content-Disposition', 'inline');
+    res.setHeader('X-Content-Type-Options', 'nosniff');
+    res.setHeader('Content-Security-Policy', "default-src 'none'; img-src 'self' data:; style-src 'unsafe-inline'");
+    createReadStream(safePng).pipe(res);
+  }));
+
+router.get('/inbound/:id', requireIncoming, requirePermission('accounting.view'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => { validateRequest(req); return successResponse(res, { document: await expenseService.getInbound(toInt(req.params.id)) }); }));
+
+router.patch('/inbound/:id', requireIncoming, requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => { validateRequest(req); return successResponse(res, { document: await expenseService.updateInbound(toInt(req.params.id), req.body, req.admin.id) }); }));
+
+router.post('/inbound/:id/categorize', requireIncoming, requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 }), body('disposition').isIn(expenseService.DISPOSITIONS)],
+  handleAsync(async (req, res) => { validateRequest(req); return successResponse(res, { document: await expenseService.categorizeInbound(toInt(req.params.id), req.body, req.admin.id) }, 200, 'Categorized'); }));
+
+router.post('/inbound/:id/rebill', requireIncoming, requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 }), body('customerAccountId').isInt({ min: 1 }),
+    body('eventId').optional({ nullable: true }).isInt({ min: 1 }), body('contractId').optional({ nullable: true }).isInt({ min: 1 }),
+    body('markupType').optional().isIn(expenseService.MARKUP_TYPES)],
+  handleAsync(async (req, res) => { validateRequest(req); return successResponse(res, await expenseService.rebillInbound(toInt(req.params.id), req.body, req.admin.id), 201, 'Re-billed'); }));
+
+router.post('/inbound/:id/supplier-payment', requireIncoming, requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 }), body('paid').isBoolean(), body('paymentMethod').optional({ nullable: true }).isIn(expenseService.PAYMENT_METHODS)],
+  handleAsync(async (req, res) => { validateRequest(req); return successResponse(res, { document: await expenseService.markInboundSupplierPayment(toInt(req.params.id), req.body, req.admin.id) }); }));
+
+// ── Expenses (internal) ─────────────────────────────────────────────────────
+router.get('/', requireExpenses, requirePermission('accounting.view'),
+  [query('kind').optional().isIn(expenseService.EXPENSE_KINDS), query('categoryId').optional().isInt({ min: 1 }),
+    query('page').optional().isInt({ min: 1 }), query('pageSize').optional().isInt({ min: 1, max: 100 })],
+  handleAsync(async (req, res) => { validateRequest(req); return successResponse(res, await expenseService.listExpenses(req.query)); }));
+
+router.post('/', requireExpenses, requirePermission('accounting.manage'),
+  proofUpload.single('proof'),
+  [body('kind').optional().isIn(expenseService.EXPENSE_KINDS)],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    const b = req.body;
+    const payload = {
+      kind: b.kind || 'amount',
+      quantity: b.quantity !== undefined && b.quantity !== '' ? Number(b.quantity) : undefined,
+      rateMinor: toInt(b.rateMinor),
+      chfAmountMinor: toInt(b.chfAmountMinor),
+      eventId: toInt(b.eventId) || null,
+      categoryId: toInt(b.categoryId) || null,
+      supplierName: b.supplierName || null,
+      description: b.description || null,
+      taxTreatment: b.taxTreatment,
+    };
+    const expense = await expenseService.createExpense(payload, req.admin.id, { receiptPath: req.file ? req.file.path : null });
+    return successResponse(res, { expense }, 201, 'Expense created');
+  }));
+
+router.get('/:id/proof', requireExpenses, requirePermission('accounting.view'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    const row = await db('expenses').where({ id: toInt(req.params.id) }).first('receipt_path');
+    if (!row || !row.receipt_path) return res.status(404).json({ error: 'No proof', code: 'NO_PROOF' });
+    const safe = assertPathInside(row.receipt_path, [path.join(getStoragePath(), 'business-docs')]);
+    const isPdf = safe.toLowerCase().endsWith('.pdf');
+    res.setHeader('Content-Type', isPdf ? 'application/pdf' : 'application/octet-stream');
+    res.setHeader('Content-Disposition', isPdf ? 'attachment' : 'inline');
+    res.setHeader('X-Content-Type-Options', 'nosniff');
+    if (!isPdf) res.setHeader('Content-Security-Policy', "default-src 'none'; img-src 'self' data:; style-src 'unsafe-inline'");
+    createReadStream(safe).pipe(res);
+  }));
+
+router.get('/:id', requireExpenses, requirePermission('accounting.view'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => { validateRequest(req); return successResponse(res, { expense: await expenseService.getExpense(toInt(req.params.id)) }); }));
+
+router.patch('/:id', requireExpenses, requirePermission('accounting.manage'),
+  proofUpload.single('proof'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    const expense = await expenseService.updateExpense(toInt(req.params.id), req.body, req.admin.id, { receiptPath: req.file ? req.file.path : null });
+    return successResponse(res, { expense });
+  }));
+
+// Add an expense onto a client invoice -> marks it invoiced (locks editing).
+router.post('/:id/invoice', requireExpenses, requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 }), body('customerAccountId').isInt({ min: 1 }),
+    body('eventId').optional({ nullable: true }).isInt({ min: 1 }), body('contractId').optional({ nullable: true }).isInt({ min: 1 }),
+    body('markupType').optional().isIn(expenseService.MARKUP_TYPES)],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, await expenseService.rebillExpense(toInt(req.params.id), req.body, req.admin.id), 201, 'Expense invoiced');
+  }));
+
+// Mark an expense paid / settled (manual).
+router.post('/:id/paid', requireExpenses, requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 }), body('paid').isBoolean(), body('paymentMethod').optional({ nullable: true }).isIn(expenseService.PAYMENT_METHODS)],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    const expense = await expenseService.markExpensePaid(toInt(req.params.id), req.body, req.admin.id);
+    return successResponse(res, { expense });
+  }));
+
+module.exports = router;

backend/src/routes/adminFeatureFlags.js

@@ -18,6 +18,7 @@ const router = express.Router();
 const { db, logActivity } = require('../database/db');
 const { adminAuth } = require('../middleware/auth');
 const { requirePermission } = require('../middleware/permissions');
+const { invalidateFeatureFlagCache } = require('../middleware/requireFeatureFlag');
 const logger = require('../utils/logger');
 
 // Canonical flag list. Keep in sync with frontend
@@ -25,6 +26,9 @@ const logger = require('../utils/logger');
 const KNOWN_FLAGS = [
   'galleries',
   'reminderEmails',
+  // Incoming mail (migration 128) — IMAP polling of a dedicated mailbox into
+  // the incoming-invoices inbox. Standalone toggle.
+  'incomingMail',
   'calendar',
   'calendarBooking',
   'quotes',
@@ -45,10 +49,9 @@ const KNOWN_FLAGS = [
   // payment-check email flow without waiting 30 days, etc.).
   // Strictly opt-in.
   'crmDevelopment',
-  // Tax / Steuer report sub-tab under Clients. Independent toggle so
+  // Tax / Steuer report — an Accounting sub-feature (moved out of CRM).
-  // admins who use Bills but don't need the tax export (or aren't
+  // Independent of `bills`; forced off when the `accounting` master is off
-  // ready to enable it yet) can leave it off. Forced off when `bills`
+  // (see applyDependencyRules below).
-  // is off (no invoices → nothing to report).
   'taxReport',
   // Hours logging (migration 129). Master switch for the per-customer
   // Hours card + the auto-append into monthly draft / "Bill these
@@ -62,6 +65,17 @@ const KNOWN_FLAGS = [
   // upload). Seeded block bodies are EXAMPLES ONLY; admins must have a
   // lawyer review before sending. See docs/crm-disclaimers.md.
   'contracts',
+  // Accounting (migration 122). Top-level Accounting area — inbound
+  // supplier invoices, expenses + re-bill, and the tax report (which
+  // relocates here from CRM when this is on). Strictly opt-in.
+  'accounting',
+  // Incoming invoices (migration 124) — external supplier-invoice capture +
+  // re-bill. Accounting sub-feature; forced off when the `accounting` master
+  // is off.
+  'incomingInvoices',
+  // Expenses (migration 127) — internal expenses (mileage / per-diem / cash).
+  // Separate Accounting sub-feature; forced off when `accounting` is off.
+  'expenses',
   // Projects (migration 120). Admin-only grouping layer above events +
   // the Project Overview cockpit ("book to project" hours control, 360°
   // rollup feed). Lights up the Clients section. Customers never see it.
@@ -72,6 +86,7 @@ const KNOWN_FLAGS = [
 // new release that hasn't run its migration yet on this instance).
 const DEFAULT_FLAGS = {
   galleries: true,
+  incomingMail: false,
   // F.3 — reminderEmails is a placeholder card in the Features tab
   // (lockedReason: NOT_YET_AVAILABLE). Default FALSE so it matches
   // the locked-but-off visual state of messaging / calendarBooking
@@ -88,6 +103,9 @@ const DEFAULT_FLAGS = {
   taxReport: false,
   hoursLogging: false,
   contracts: false,
+  accounting: false,
+  incomingInvoices: false,
+  expenses: false,
   projects: false,
 };
 
@@ -109,10 +127,14 @@ function applyDependencyRules(flags) {
   // Sub-features can't outlive their parents.
   if (out.quotes === false) out.bills = false;
   if (out.calendar === false) out.calendarBooking = false;
-  // Tax report only makes sense when bills are on — turning bills off
+  // Accounting is a top-level MASTER; its sub-features can't outlive it.
-  // implicitly turns the tax report off too. Admins enabling tax
+  // Tax export is now independent of Bills — it relocated permanently
-  // report must first enable bills.
+  // into the Accounting section (its own master gate).
-  if (out.bills === false) out.taxReport = false;
+  if (out.accounting === false) {
+    out.taxReport = false;
+    out.incomingInvoices = false;
+    out.expenses = false;
+  }
   // Clients parent flag is DERIVED from its children. Admins don't
   // toggle it directly in the Features tab — they enable a specific
   // sub-feature (Accounts today; Calendar/Quotes/Bills/Messaging
@@ -125,9 +147,10 @@ function applyDependencyRules(flags) {
     || out.crmDevelopment
     || out.quotes
     || out.bills
-    || out.taxReport
     || out.hoursLogging
     || out.contracts
+    // NOTE: taxReport intentionally removed — Tax export moved to the
+    // Accounting section (its own master), no longer a CRM sub-feature.
     // Migration 120 — admin-only Project Overview cockpit lives under Clients.
     || out.projects
     // Migration 137 — admin calendar lights up the Clients section.
@@ -204,6 +227,10 @@ router.put('/', adminAuth, requirePermission('settings.edit'), async (req, res)
       }
     });
 
+    // Drop the requireFeatureFlag middleware's short-TTL cache so a toggle takes
+    // effect immediately instead of after ≤10s.
+    invalidateFeatureFlagCache();
+
     await logActivity(
       'feature_flags_updated',
       { changed, actor: adminUsername },

backend/src/routes/adminLedger.js

@@ -0,0 +1,125 @@
+/**
+ * Admin → Ledger (Accounting Layer A) routes. Mounted at /api/admin/ledger.
+ *
+ *   /accounts    CRUD   chart of accounts (Swiss/LI KMU-Kontenrahmen)
+ *   /vat-codes   CRUD   MWST codes
+ *   /mappings    GET/PATCH   category→account + default-account/VAT settings
+ *   /export      GET    Treuhänder collective-journal CSV (generic|banana|bexio)
+ *
+ * Gated by the `accounting` master flag (all routes, incl. /export). Uses the
+ * `accounting.*` permissions. Output is a GUIDELINE — the UI carries the
+ * Treuhänder caveat.
+ */
+const express = require('express');
+const { body, param, query } = require('express-validator');
+const { adminAuth } = require('../middleware/auth');
+const { requirePermission } = require('../middleware/permissions');
+const { handleAsync, validateRequest, successResponse } = require('../utils/routeHelpers');
+const { db } = require('../database/db');
+const ledgerService = require('../services/ledgerService');
+
+const router = express.Router();
+const toInt = (v) => { const n = parseInt(v, 10); return Number.isFinite(n) ? n : undefined; };
+
+// Shared cached feature gate (PR #622 nit 2) — replaces the former local copy.
+const { requireFeatureFlag } = require('../middleware/requireFeatureFlag');
+const requireAccounting = requireFeatureFlag('accounting', 'ACCOUNTING_DISABLED');
+
+router.use(adminAuth);
+router.use(requireAccounting);
+
+// ── chart of accounts ────────────────────────────────────────────────
+router.get('/accounts', requirePermission('accounting.view'), handleAsync(async (_req, res) =>
+  successResponse(res, { items: await ledgerService.listAccounts() })));
+
+router.post('/accounts', requirePermission('accounting.manage'),
+  [body('number').isString().isLength({ min: 1, max: 16 }), body('name').isString().isLength({ min: 1, max: 200 }),
+    body('type').isIn(ledgerService.ACCOUNT_TYPES)],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, { account: await ledgerService.createAccount(req.body) }, 201, 'Account created');
+  }));
+
+router.patch('/accounts/:id', requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 }), body('type').optional().isIn(ledgerService.ACCOUNT_TYPES)],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, { account: await ledgerService.updateAccount(toInt(req.params.id), req.body) });
+  }));
+
+router.delete('/accounts/:id', requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, await ledgerService.deleteAccount(toInt(req.params.id)));
+  }));
+
+// ── VAT codes ────────────────────────────────────────────────────────
+router.get('/vat-codes', requirePermission('accounting.view'), handleAsync(async (_req, res) =>
+  successResponse(res, { items: await ledgerService.listVatCodes() })));
+
+router.post('/vat-codes', requirePermission('accounting.manage'),
+  [body('code').isString().isLength({ min: 1, max: 16 }), body('name').isString().isLength({ min: 1, max: 200 }),
+    body('rate').optional().isFloat({ min: 0 }), body('direction').isIn(ledgerService.VAT_DIRECTIONS),
+    body('accountId').optional({ nullable: true }).isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, { vatCode: await ledgerService.createVatCode(req.body) }, 201, 'VAT code created');
+  }));
+
+router.patch('/vat-codes/:id', requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 }), body('direction').optional().isIn(ledgerService.VAT_DIRECTIONS),
+    body('rate').optional().isFloat({ min: 0 }), body('accountId').optional({ nullable: true }).isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, { vatCode: await ledgerService.updateVatCode(toInt(req.params.id), req.body) });
+  }));
+
+router.delete('/vat-codes/:id', requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, await ledgerService.deleteVatCode(toInt(req.params.id)));
+  }));
+
+// ── mappings (category→account + default accounts / VAT maps) ─────────
+router.get('/mappings', requirePermission('accounting.view'), handleAsync(async (_req, res) =>
+  successResponse(res, await ledgerService.getMappings())));
+
+router.patch('/mappings/category/:id', requirePermission('accounting.manage'),
+  [param('id').isInt({ min: 1 }), body('ledgerAccountId').optional({ nullable: true }).isInt({ min: 1 })],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    return successResponse(res, { category: await ledgerService.setCategoryAccount(toInt(req.params.id), req.body.ledgerAccountId ?? null) });
+  }));
+
+router.patch('/mappings/settings', requirePermission('accounting.manage'), handleAsync(async (req, res) => {
+  return successResponse(res, await ledgerService.updateSettings(req.body || {}));
+}));
+
+// ── Treuhänder export ────────────────────────────────────────────────
+// Gated by the router-level `accounting` flag only — the export lives on the
+// Tax page now but is an accounting-layer feature (needs the chart-of-accounts
+// mapping), so it no longer requires the `taxReport` sub-flag.
+router.get('/export', requirePermission('bills.view'),
+  [query('from').matches(/^\d{4}-\d{2}-\d{2}$/), query('to').matches(/^\d{4}-\d{2}-\d{2}$/),
+    query('currency').matches(/^[A-Za-z]{3}$/), query('format').optional().isIn(ledgerService.EXPORT_FORMATS)],
+  handleAsync(async (req, res) => {
+    validateRequest(req);
+    const { content, filename, contentType } = await ledgerService.exportPostings({
+      from: req.query.from, to: req.query.to,
+      currency: String(req.query.currency).toUpperCase(),
+      format: req.query.format || 'generic',
+    });
+    res.setHeader('Content-Type', contentType);
+    res.setHeader('Content-Disposition', `attachment; filename="${filename}"`);
+    // UTF-8 BOM (EF BB BF) so Banana / Excel detect the encoding — without it
+    // the file is read as the local charset and "·" / umlauts become mojibake
+    // ("·"). Mirrors the tax-report CSV route.
+    const bom = Buffer.from([0xEF, 0xBB, 0xBF]);
+    const body = Buffer.concat([bom, Buffer.from(content, 'utf8')]);
+    res.setHeader('Content-Length', String(body.length));
+    return res.end(body);
+  }));
+
+module.exports = router;

backend/src/routes/adminSettings.js

@@ -19,6 +19,7 @@ const {
   getRawPublicSiteSettings,
 } = require('../services/publicSiteService');
 const { sanitizeCss } = require('../utils/cssSanitizer');
+const { upsertAppSetting } = require('../utils/appSettings');
 const { clearShareLinkSettingsCache } = require('../services/shareLinkService');
 const { resetSecurityConfigCache } = require('../utils/authSecurity');
 const router = express.Router();
@@ -211,16 +212,7 @@ router.put('/customer-surface', adminAuth, requirePermission('settings.edit'), a
     }
 
     for (const u of updates) {
-      const existing = await db('app_settings').where('setting_key', u.setting_key).first();
+      await upsertAppSetting(u.setting_key, u.setting_value, u.setting_type);
-      if (existing) {
-        await db('app_settings').where('setting_key', u.setting_key).update({
-          setting_value: u.setting_value,
-          setting_type: u.setting_type,
-          updated_at: new Date(),
-        });
-      } else {
-        await db('app_settings').insert({ ...u, created_at: new Date(), updated_at: new Date() });
-      }
     }
 
     // Clear the public-site cache so any consumer relying on it
@@ -234,6 +226,60 @@ router.put('/customer-surface', adminAuth, requirePermission('settings.edit'), a
   }
 });
 
+// Accounting settings (km rate, per-diem rate, require-proof). Read via the
+// generic GET /:type ('accounting'); this is the typed write. Rates are
+// integer minor units; verify legal/tax guidance with a Treuhaender.
+router.put('/accounting', adminAuth, requirePermission('settings.edit'), async (req, res) => {
+  try {
+    const updates = [];
+    const setInt = (key) => {
+      if (Object.prototype.hasOwnProperty.call(req.body, key)) {
+        const n = Math.max(0, Math.round(Number(req.body[key]) || 0));
+        updates.push({ setting_key: key, setting_value: JSON.stringify(n), setting_type: 'accounting' });
+      }
+    };
+    setInt('accounting_km_rate_minor');
+    setInt('accounting_per_diem_rate_minor');
+    if (Object.prototype.hasOwnProperty.call(req.body, 'accounting_require_proof')) {
+      updates.push({
+        setting_key: 'accounting_require_proof',
+        setting_value: JSON.stringify(!!req.body.accounting_require_proof),
+        setting_type: 'accounting',
+      });
+    }
+    // VAT registration + reclaim. `registered` drives whether output VAT applies
+    // + whether input VAT is deductible; `reclaim_countries` = the ISO-2 list of
+    // countries whose input VAT can be reclaimed (drives cost tax-treatment +
+    // the report's VAT-payable).
+    if (Object.prototype.hasOwnProperty.call(req.body, 'accounting_vat_registered')) {
+      updates.push({
+        setting_key: 'accounting_vat_registered',
+        setting_value: JSON.stringify(!!req.body.accounting_vat_registered),
+        setting_type: 'accounting',
+      });
+    }
+    if (Object.prototype.hasOwnProperty.call(req.body, 'accounting_vat_reclaim_countries')) {
+      const arr = Array.isArray(req.body.accounting_vat_reclaim_countries)
+        ? req.body.accounting_vat_reclaim_countries
+          .map((c) => String(c || '').toUpperCase().trim())
+          .filter((c) => /^[A-Z]{2}$/.test(c))
+        : [];
+      updates.push({
+        setting_key: 'accounting_vat_reclaim_countries',
+        setting_value: JSON.stringify(arr),
+        setting_type: 'accounting',
+      });
+    }
+    for (const u of updates) {
+      await upsertAppSetting(u.setting_key, u.setting_value, u.setting_type);
+    }
+    res.json({ message: 'Accounting settings updated', updated: updates.map((u) => u.setting_key) });
+  } catch (error) {
+    console.error('Accounting settings save error:', error);
+    res.status(500).json({ error: 'Failed to save accounting settings' });
+  }
+});
+
 // Get settings by type
 router.get('/:type', adminAuth, requirePermission('settings.view'), async (req, res) => {
   try {

backend/src/routes/adminTaxReport.js

@@ -8,9 +8,11 @@
  *   GET /pdf       → landscape A4 PDF, Content-Disposition: attachment
  *   GET /csv       → RFC-4180 CSV, Content-Disposition: attachment
  *
- * Reuses the existing `bills` feature flag + `bills.view` permission.
+ * Gated by the Accounting master flag + the `taxReport` sub-flag
- * Tax data is just a different lens on invoice data — admins who can
+ * (independent of `bills` — Tax export was moved out of CRM into
- * read invoices can read the tax report; no new RBAC surface needed.
+ * Accounting). Still uses the `bills.view` permission: tax data is just
+ * a different lens on invoice data, so admins who can read invoices can
+ * read the tax report; no new RBAC surface needed.
  */
 
 const express = require('express');
@@ -23,19 +25,19 @@ const { db } = require('../database/db');
 
 const router = express.Router();
 
-// The tax report has its own dedicated flag (taxReport) — independent
+// The tax report now lives under the Accounting master flag and has its
-// from `bills` so admins can leave it off until they actually need to
+// own dedicated `taxReport` sub-flag — it is INDEPENDENT of `bills`
-// run the export. The frontend mirrors the dependency rule (bills off
+// (Tax export was moved permanently out of CRM into Accounting). The
-// → taxReport off) but we re-check both server-side for defence in
+// frontend mirrors the dependency rule (accounting off → taxReport off)
-// depth.
+// but we re-check both server-side for defence in depth.
 async function requireTaxReportFlag(req, res, next) {
   try {
-    const rows = await db('feature_flags').whereIn('key', ['bills', 'taxReport']).select('key', 'value');
+    const rows = await db('feature_flags').whereIn('key', ['accounting', 'taxReport']).select('key', 'value');
     const isOn = (row) => row && (row.value === true || row.value === 1 || row.value === '1');
-    const bills      = isOn(rows.find((r) => r.key === 'bills'));
+    const accounting = isOn(rows.find((r) => r.key === 'accounting'));
     const taxReport  = isOn(rows.find((r) => r.key === 'taxReport'));
-    if (!bills) {
+    if (!accounting) {
-      return res.status(403).json({ error: 'Bills feature is disabled', code: 'BILLS_DISABLED' });
+      return res.status(403).json({ error: 'Accounting feature is disabled', code: 'ACCOUNTING_DISABLED' });
     }
     if (!taxReport) {
       return res.status(403).json({ error: 'Tax report feature is disabled', code: 'TAX_REPORT_DISABLED' });
@@ -63,11 +65,15 @@ const QUERY_VALIDATORS = [
 ];
 
 function parseParams(req) {
+  // scope (export only): all | income | cost. Anything else → 'all'.
+  const rawScope = String(req.query.scope || 'all');
+  const scope = ['all', 'income', 'cost'].includes(rawScope) ? rawScope : 'all';
   return {
     from: req.query.from,
     to: req.query.to,
     currency: String(req.query.currency || '').toUpperCase(),
     locale: req.query.locale || undefined,
+    scope,
   };
 }
 
@@ -92,7 +98,8 @@ router.get(
     validateRequest(req);
     const params = parseParams(req);
     const buffer = await taxReportService.renderTaxReportPdf(params);
-    const filename = `tax_report_${params.from}_to_${params.to}_${params.currency}.pdf`;
+    const scopeTag = params.scope && params.scope !== 'all' ? `${params.scope}_` : '';
+    const filename = `tax_report_${scopeTag}${params.from}_to_${params.to}_${params.currency}.pdf`;
     res.set('Content-Type', 'application/pdf');
     res.set('Content-Disposition', `attachment; filename="${filename}"`);
     res.set('Content-Length', String(buffer.length));

backend/src/routes/adminVatCodes.js

@@ -0,0 +1,33 @@
+/**
+ * Read-only VAT-code registry for the invoice / quote editors.
+ *
+ * Mounted at /api/admin/vat-codes. UN-gated by the `accounting` flag on purpose:
+ * invoices need their preset VAT codes even when the accounting layer is off, so
+ * the editor must be able to read the list regardless. Any authenticated admin
+ * may read the (innocuous) tax-code list. MANAGEMENT (create/update/delete) stays
+ * in the accounting-gated /api/admin/ledger routes — this is read-only.
+ *
+ *   GET /  [?direction=output|input]  → { items: [{ id, code, name, rate, direction }] }
+ */
+const express = require('express');
+const { adminAuth } = require('../middleware/auth');
+const { handleAsync, successResponse } = require('../utils/routeHelpers');
+const ledgerService = require('../services/ledgerService');
+
+const router = express.Router();
+
+router.get('/', adminAuth, handleAsync(async (req, res) => {
+  const items = await ledgerService.listVatCodes();
+  const active = items.filter((v) => v.active !== false);
+  const { direction } = req.query;
+  const filtered = (direction === 'output' || direction === 'input')
+    ? active.filter((v) => v.direction === direction)
+    : active;
+  return successResponse(res, {
+    items: filtered.map((v) => ({
+      id: v.id, code: v.code, name: v.name, rate: Number(v.rate) || 0, direction: v.direction,
+    })),
+  });
+}));
+
+module.exports = router;

backend/src/routes/customer.js

@@ -24,6 +24,19 @@ const { customerAuth } = require('../middleware/customerAuth');
 const { setGalleryAuthCookies } = require('../utils/tokenUtils');
 const customerAccountsService = require('../services/customerAccountsService');
 
+// Gate a customer-facing route on BOTH the global master flag AND the
+// per-customer override — getEffectiveFeaturesForCustomer combines them, so an
+// admin disabling e.g. Bills globally is honoured even when feature_bills=true
+// on the row. Sends the 403 and returns false on denial; true if allowed.
+async function customerFeatureAllowed(req, res, featureKey, label) {
+  const eff = await customerAccountsService.getEffectiveFeaturesForCustomer(req.customer.id);
+  if (!eff || !eff[featureKey]) {
+    res.status(403).json({ error: `${label} are disabled for this account`, code: 'CUSTOMER_FEATURE_DISABLED' });
+    return false;
+  }
+  return true;
+}
+
 /**
  * Customer-side password policy mirrors the one in customerAuth.js — kept
  * deliberately simple (8 chars, one uppercase, one digit) since a customer
@@ -380,11 +393,8 @@ router.post('/profile/password', [
 router.get('/quotes', customerAuth, async (req, res) => {
   try {
     const { db: dbi } = require('../database/db');
-    // Customer-feature gate. is_active is enforced by customerAuth.
+    // Customer-feature gate — master flag AND per-customer override.
-    const customer = await dbi('customer_accounts').where({ id: req.customer.id }).first();
+    if (!(await customerFeatureAllowed(req, res, 'quotes', 'Quotes'))) return;
-    if (!customer || customer.feature_quotes === false || customer.feature_quotes === 0) {
-      return res.status(403).json({ error: 'Quotes are disabled for this account', code: 'CUSTOMER_FEATURE_DISABLED' });
-    }
     const rows = await dbi('quotes')
       .where({ customer_account_id: req.customer.id })
       // Hide drafts — they're admin scratch work; nothing has been
@@ -459,10 +469,8 @@ router.get('/quotes', customerAuth, async (req, res) => {
 router.get('/invoices', customerAuth, async (req, res) => {
   try {
     const { db: dbi } = require('../database/db');
-    const customer = await dbi('customer_accounts').where({ id: req.customer.id }).first();
+    // Customer-feature gate — master flag AND per-customer override.
-    if (!customer || customer.feature_bills === false || customer.feature_bills === 0) {
+    if (!(await customerFeatureAllowed(req, res, 'bills', 'Invoices'))) return;
-      return res.status(403).json({ error: 'Invoices are disabled for this account', code: 'CUSTOMER_FEATURE_DISABLED' });
-    }
     // Visibility rules for the customer-facing list:
     //   - Hide `scheduled` always (drafts the admin is still tweaking).
     //   - Show `sent`, `overdue`, `paid` always (the customer's
@@ -550,11 +558,9 @@ router.get('/invoices', customerAuth, async (req, res) => {
  */
 router.get('/quotes/:id/pdf', customerAuth, async (req, res) => {
   try {
-    // Feature-gate identically to /quotes (list endpoint).
-    if (req.customer.feature_quotes === false || req.customer.feature_quotes === 0 || req.customer.feature_quotes === '0') {
-      return res.status(403).json({ error: 'Quotes are disabled for this account' });
-    }
     const { db: dbi } = require('../database/db');
+    // Feature-gate — master flag AND per-customer override.
+    if (!(await customerFeatureAllowed(req, res, 'quotes', 'Quotes'))) return;
     const quote = await dbi('quotes')
       .where({ id: parseInt(req.params.id, 10), customer_account_id: req.customer.id })
       .first();
@@ -584,6 +590,8 @@ router.get('/quotes/:id/pdf', customerAuth, async (req, res) => {
 router.get('/invoices/:id/pdf', customerAuth, async (req, res) => {
   try {
     const { db: dbi } = require('../database/db');
+    // Feature-gate — master flag AND per-customer override.
+    if (!(await customerFeatureAllowed(req, res, 'bills', 'Invoices'))) return;
     const invoice = await dbi('invoices')
       .where({ id: parseInt(req.params.id, 10), customer_account_id: req.customer.id })
       .first();
@@ -623,6 +631,8 @@ router.get('/contracts', customerAuth, async (req, res) => {
       // Feature not migrated on this install yet.
       return res.json({ contracts: [] });
     }
+    // Contracts gate — master flag AND per-customer override (migration 131).
+    if (!(await customerFeatureAllowed(req, res, 'contracts', 'Contracts'))) return;
     const rows = await dbi('contracts')
       .where({ customer_account_id: req.customer.id })
       .whereNotIn('status', ['draft'])
@@ -680,6 +690,8 @@ router.get('/contracts/:id/pdf', customerAuth, async (req, res) => {
     if (!(await dbi.schema.hasTable('contracts'))) {
       return res.status(404).json({ error: 'Contract not found' });
     }
+    // Contracts gate — master flag AND per-customer override.
+    if (!(await customerFeatureAllowed(req, res, 'contracts', 'Contracts'))) return;
     const contract = await dbi('contracts')
       .where({ id: parseInt(req.params.id, 10), customer_account_id: req.customer.id })
       .first();

backend/src/services/customerAccountsService.js

@@ -480,6 +480,7 @@ async function listCustomers({ search } = {}) {
       'customer_accounts.feature_quotes',
       'customer_accounts.feature_bills',
       'customer_accounts.feature_hours_logging',
+      'customer_accounts.feature_contracts',
       'customer_accounts.hourly_rate_minor',
       'customer_accounts.last_login',
       'customer_accounts.created_at',
@@ -548,6 +549,9 @@ async function updateCustomer(id, updates, updatedByAdminId) {
     // Per-customer feature flags (#354 follow-up). Booleans below are
     // coerced via formatBoolean for SQLite compatibility.
     'feature_calendar', 'feature_quotes', 'feature_bills', 'feature_hours_logging',
+    // Per-customer contracts override (migration 131). Defaults TRUE so
+    // existing customers keep their Contracts tab.
+    'feature_contracts',
     // CRM billing cadence (migration 102). 'per_event' (default) keeps
     // each invoice firing on its own schedule; monthly/quarterly snap
     // every scheduled invoice to billing_cycle_day of the next period.
@@ -570,6 +574,7 @@ async function updateCustomer(id, updates, updatedByAdminId) {
       } else if (
         f === 'feature_calendar' || f === 'feature_quotes'
         || f === 'feature_bills' || f === 'feature_hours_logging'
+        || f === 'feature_contracts'
         || f === 'skonto_disabled'
       ) {
         allowed[f] = formatBoolean(updates[f]);
@@ -1267,9 +1272,9 @@ async function getEffectiveFeaturesForCustomer(customerOrId) {
   // for hours, so we skip the third gate the bills/quotes use.
   const hoursMaster = await db('feature_flags').where({ key: 'hoursLogging' }).first();
   const hoursLoggingMaster = hoursMaster ? Boolean(hoursMaster.value) : true;
-  // Contracts (migration 130): no per-customer flag, just the global
+  // Contracts: global feature_flags row AND the per-customer override
-  // feature_flags row. When on, every customer with an active account
+  // (migration 131). feature_contracts defaults TRUE, so existing customers
-  // sees the Contracts tab on their portal.
+  // keep their Contracts tab; an admin can hide it per customer.
   const contractsMaster = await db('feature_flags').where({ key: 'contracts' }).first();
   const contractsEnabled = contractsMaster ? Boolean(contractsMaster.value) : false;
   return {
@@ -1277,7 +1282,7 @@ async function getEffectiveFeaturesForCustomer(customerOrId) {
     quotes:   globals.quotesEnabled   && truthy(customer.feature_quotes),
     bills:    globals.billsEnabled    && truthy(customer.feature_bills),
     hoursLogging: hoursLoggingMaster && truthy(customer.feature_hours_logging),
-    contracts: contractsEnabled,
+    contracts: contractsEnabled && truthy(customer.feature_contracts),
   };
 }
 

backend/src/services/emailIntakeService.js

@@ -0,0 +1,392 @@
+/**
+ * Incoming-mail intake (migration 128). Polls the configured IMAP mailbox
+ * every minute, parses each unseen message, and drops PDF/image attachments
+ * into the incoming-invoices inbox (inbound_documents, source='email').
+ *
+ * Gated by the `incomingMail` feature flag. Idempotent: each message is logged
+ * in received_emails keyed by message-id (skip if seen); duplicate attachments
+ * are caught downstream by the inbound_documents SHA-256 dedup. Handles
+ * forwarded messages because mailparser flattens nested attachments.
+ */
+const fsp = require('fs').promises;
+const path = require('path');
+const { ImapFlow } = require('imapflow');
+const { simpleParser } = require('mailparser');
+const { db } = require('../database/db');
+const logger = require('../utils/logger');
+const { getStoragePath } = require('../config/storage');
+const expenseService = require('./expenseService');
+const { isUniqueViolation } = require('../utils/dbErrors');
+
+const ALLOWED_MIME = ['application/pdf', 'image/jpeg', 'image/png'];
+let polling = false;
+
+// Fail fast instead of hanging on a wrong host/port (e.g. IMAP pointed at an
+// SMTP port). Without these, ImapFlow waits indefinitely and the HTTP request
+// dies at the proxy as a 502 with no useful message.
+const IMAP_TIMEOUTS = { connectionTimeout: 10000, greetingTimeout: 10000, socketTimeout: 30000 };
+// Look back this far so the Received log captures mail already read in another
+// client (the unseen-only fetch missed those). Dedup by message-id keeps each
+// poll cheap — only un-logged messages are downloaded + processed.
+const LOOKBACK_DAYS = 90;
+
+function makeImapClient(cfg) {
+  return new ImapFlow({ host: cfg.host, port: cfg.port, secure: cfg.secure, auth: cfg.auth, logger: false, ...IMAP_TIMEOUTS });
+}
+
+/** Connect with a hard ceiling, so a stuck TLS handshake can't hang forever. */
+async function connectWithTimeout(client, ms = 12000) {
+  let timer;
+  const timeout = new Promise((_, reject) => { timer = setTimeout(() => reject(new Error('IMAP connection timed out')), ms); });
+  try {
+    await Promise.race([client.connect(), timeout]);
+  } catch (err) {
+    // Best-effort teardown if connect lost the race but is still pending.
+    try { await client.logout(); } catch (_) { /* noop */ }
+    try { client.close(); } catch (_) { /* noop */ }
+    throw err;
+  } finally {
+    clearTimeout(timer);
+  }
+}
+
+async function isEnabled() {
+  const flag = await db('feature_flags').where({ key: 'incomingMail' }).first();
+  return !!(flag && (flag.value === true || flag.value === 1 || flag.value === '1'));
+}
+
+async function getImapConfig() {
+  const c = await db('email_configs').first();
+  if (!c || !c.imap_host || !c.imap_user) return null;
+  return {
+    host: c.imap_host,
+    port: c.imap_port || 993,
+    secure: c.imap_secure !== false && c.imap_secure !== 0,
+    auth: { user: c.imap_user, pass: c.imap_pass || '' },
+    folder: c.imap_folder || 'INBOX',
+  };
+}
+
+async function saveAttachment(att) {
+  const year = new Date().getFullYear();
+  const dir = path.join(getStoragePath(), 'business-docs', 'inbound', String(year));
+  await fsp.mkdir(dir, { recursive: true });
+  const ext = path.extname(att.filename || '')
+    || (att.contentType === 'application/pdf' ? '.pdf' : att.contentType === 'image/png' ? '.png' : '.jpg');
+  const filePath = path.join(dir, `email-${Date.now()}-${Math.floor(Math.random() * 1e6)}${ext}`);
+  await fsp.writeFile(filePath, att.content);
+  return filePath;
+}
+
+/**
+ * List the mailbox folders on the IMAP server so the UI can offer a
+ * dropdown instead of a free-text path. Uses the saved config; an
+ * `override` ({ host, port, secure, user, pass }) lets the admin detect
+ * folders BEFORE saving. A masked/blank override password falls back to
+ * the stored one. Returns [{ path, name, specialUse }] (specialUse like
+ * '\\Inbox' lets the caller auto-select the inbox).
+ */
+async function listFolders(override) {
+  let cfg;
+  if (override && override.host && override.user) {
+    cfg = {
+      host: override.host,
+      port: override.port || 993,
+      secure: override.secure !== false && override.secure !== 0,
+      auth: { user: override.user, pass: override.pass || '' },
+    };
+    if (!cfg.auth.pass || cfg.auth.pass === '********') {
+      const stored = await getImapConfig();
+      cfg.auth.pass = stored?.auth?.pass || '';
+    }
+  } else {
+    cfg = await getImapConfig();
+  }
+  if (!cfg) return [];
+  const client = makeImapClient(cfg);
+  await connectWithTimeout(client);
+  try {
+    const list = await client.list();
+    return (list || []).map((m) => ({ path: m.path, name: m.name, specialUse: m.specialUse || null }));
+  } finally {
+    await client.logout().catch(() => {});
+  }
+}
+
+/**
+ * Test the IMAP connection: log in, open the configured folder, and report
+ * the message + unread counts. Non-destructive (marks nothing seen, ingests
+ * nothing) — proves host/port/user/pass AND that the chosen folder opens.
+ * Accepts an `override` ({ host, port, secure, user, pass, folder }) so the
+ * admin can test before saving; a masked/blank password falls back to stored.
+ */
+async function testConnection(override) {
+  let cfg; let folder;
+  if (override && override.host && override.user) {
+    cfg = {
+      host: override.host,
+      port: override.port || 993,
+      secure: override.secure !== false && override.secure !== 0,
+      auth: { user: override.user, pass: override.pass || '' },
+    };
+    folder = override.folder || 'INBOX';
+    if (!cfg.auth.pass || cfg.auth.pass === '********') {
+      const stored = await getImapConfig();
+      cfg.auth.pass = stored?.auth?.pass || '';
+    }
+  } else {
+    const c = await getImapConfig();
+    if (!c) return { ok: false, error: 'unconfigured' };
+    cfg = { host: c.host, port: c.port, secure: c.secure, auth: c.auth };
+    folder = c.folder;
+  }
+  const client = makeImapClient(cfg);
+  await connectWithTimeout(client);
+  try {
+    const status = await client.status(folder, { messages: true, unseen: true });
+    return { ok: true, folder, messages: status.messages || 0, unseen: status.unseen || 0 };
+  } finally {
+    await client.logout().catch(() => {});
+  }
+}
+
+/**
+ * End-to-end round-trip test: send a uniquely-tagged email through the saved
+ * SMTP (outgoing) config TO the IMAP mailbox, then poll IMAP until it arrives.
+ * Proves the whole pipeline (outgoing delivery → incoming reception) in one
+ * click. Uses SAVED config for both sides (real passwords needed to send +
+ * read). Cleans up: the test message is deleted once found, so it never
+ * reaches the accounting inbox.
+ *
+ * Returns { ok, seconds, recipient } on success, or { ok:false, sent, reason }.
+ */
+async function roundTripTest({ timeoutMs = 30000, intervalMs = 3000 } = {}) {
+  const nodemailer = require('nodemailer');
+  const crypto = require('crypto');
+  const c = await db('email_configs').first();
+  if (!c || !c.smtp_host || !c.smtp_port) return { ok: false, sent: false, reason: 'smtp_unconfigured' };
+  if (!c.imap_host || !c.imap_user) return { ok: false, sent: false, reason: 'imap_unconfigured' };
+
+  // Recipient = the mailbox we poll. imap_user is the mailbox address in the
+  // typical setup (e.g. rechnungen@…). NOT hardcoded — but some hosts use a
+  // non-email IMAP login, in which case we can't auto-address the test.
+  const recipient = c.imap_user;
+  if (!/^[^\s@]+@[^\s@]+\.[^\s@]+$/.test(recipient || '')) {
+    return { ok: false, sent: false, reason: 'recipient_not_email', recipient };
+  }
+  const token = `ppk-rt-${Date.now()}-${crypto.randomBytes(5).toString('hex')}`;
+  const subject = `picpeak round-trip test ${token}`;
+
+  // 1) Send via the saved SMTP config (mirror the /test route's transport).
+  const transporter = nodemailer.createTransport({
+    host: c.smtp_host,
+    port: parseInt(c.smtp_port, 10),
+    secure: c.smtp_secure === true || c.smtp_secure === 1,
+    auth: c.smtp_user && c.smtp_pass ? { user: c.smtp_user, pass: c.smtp_pass } : undefined,
+    tls: { rejectUnauthorized: c.tls_reject_unauthorized !== false },
+  });
+  try {
+    await transporter.sendMail({
+      from: `${c.from_name || 'picpeak'} <${c.from_email || c.smtp_user}>`,
+      to: recipient,
+      subject,
+      text: `This is an automated picpeak round-trip test. Token: ${token}. Safe to ignore — it is deleted automatically.`,
+    });
+  } catch (err) {
+    return { ok: false, sent: false, reason: 'send_failed', error: err.message };
+  }
+
+  // 2) Poll IMAP for the tagged message until timeout.
+  const cfg = await getImapConfig();
+  const folder = cfg?.folder || 'INBOX';
+  const client = makeImapClient(cfg);
+  await connectWithTimeout(client);
+  const started = Date.now();
+  // Backoff (PR #622 nit 4): some IMAP servers throttle frequent SELECT/SEARCH.
+  // Grow the gap ×1.5 (cap 8s) so a 30s test does ~5 polls, not ~10.
+  let delay = intervalMs;
+  try {
+    // eslint-disable-next-line no-constant-condition
+    while (true) {
+      const lock = await client.getMailboxLock(folder);
+      try {
+        const uids = await client.search({ subject: token }, { uid: true });
+        if (uids && uids.length) {
+          await client.messageDelete(uids, { uid: true }).catch(() => {});
+          return { ok: true, seconds: Math.round((Date.now() - started) / 1000), recipient };
+        }
+      } finally {
+        lock.release();
+      }
+      if (Date.now() - started > timeoutMs) {
+        return { ok: false, sent: true, reason: 'not_received', recipient };
+      }
+      // eslint-disable-next-line no-await-in-loop
+      await new Promise((r) => setTimeout(r, delay));
+      delay = Math.min(Math.round(delay * 1.5), 8000);
+    }
+  } finally {
+    await client.logout().catch(() => {});
+  }
+}
+
+/** Poll the mailbox once. Safe to call repeatedly; self-skips when busy/off. */
+async function pollOnce() {
+  if (polling) return { skipped: 'busy' };
+  if (!(await isEnabled())) return { skipped: 'disabled' };
+  const cfg = await getImapConfig();
+  if (!cfg) return { skipped: 'unconfigured' };
+
+  polling = true;
+  const client = makeImapClient(cfg);
+  let processed = 0;
+  try {
+    await connectWithTimeout(client);
+    const lock = await client.getMailboxLock(cfg.folder);
+    /* eslint-disable no-await-in-loop */
+    try {
+      // 1) Candidate UIDs within the lookback window — regardless of \Seen, so
+      //    mail already read elsewhere is still logged. Fall back to unseen-only
+      //    if the server rejects a SINCE search.
+      const since = new Date(Date.now() - LOOKBACK_DAYS * 86400000);
+      let uids = [];
+      try { uids = (await client.search({ since }, { uid: true })) || []; } catch (_) { uids = []; }
+      if (!uids.length) { try { uids = (await client.search({ seen: false }, { uid: true })) || []; } catch (_) { uids = []; } }
+
+      // 2) Cheap envelope-only pass → uid + message-id (no source download).
+      const candidates = [];
+      if (uids.length) {
+        // eslint-disable-next-line no-restricted-syntax
+        for await (const m of client.fetch(uids, { uid: true, envelope: true }, { uid: true })) {
+          candidates.push({ uid: m.uid, messageId: (m.envelope && m.envelope.messageId) || `uid-${cfg.folder}-${m.uid}` });
+        }
+      }
+
+      // 3) Drop ones we've already logged (so each poll only does new work).
+      const logged = new Set();
+      for (let i = 0; i < candidates.length; i += 500) {
+        const chunk = candidates.slice(i, i + 500).map((c) => c.messageId);
+        const rows = await db('received_emails').whereIn('message_id', chunk).select('message_id');
+        rows.forEach((r) => logged.add(r.message_id));
+      }
+      const fresh = candidates.filter((c) => !logged.has(c.messageId));
+
+      // 4) Download + process each fresh message.
+      for (const cand of fresh) {
+        let messageId = cand.messageId;
+        let claimKey = null;
+        let claimed = false;
+        try {
+          const one = await client.fetchOne(String(cand.uid), { source: true }, { uid: true });
+          if (!one || !one.source) continue;
+          const parsed = await simpleParser(one.source);
+          messageId = parsed.messageId || cand.messageId;
+          // Claim key: a no-Message-ID mail still needs a non-null, per-message
+          // key so two pollers converge — fall back to the mailbox uid.
+          claimKey = messageId || `nomsgid-${cand.uid}`;
+
+          // Fast-path: already processed. Recover a row left 'processing' by a
+          // worker that crashed mid-ingest (>10 min) so the attachment isn't
+          // orphaned — otherwise skip + mark seen.
+          const existing = await db('received_emails').where({ message_id: claimKey }).first();
+          if (existing) {
+            const staleProcessing = existing.status === 'processing'
+              && existing.created_at
+              && (Date.now() - new Date(existing.created_at).getTime() > 10 * 60 * 1000);
+            if (!staleProcessing) { await client.messageFlagsAdd(cand.uid, ['\\Seen'], { uid: true }); continue; }
+            await db('received_emails').where({ id: existing.id }).del();
+          }
+
+          // CLAIM the message atomically BEFORE any ingest. The message_id UNIQUE
+          // index (migration 128) makes this the real guard: if a second poller
+          // (multi-replica / rolling deploy) already claimed it, the insert hits
+          // the unique constraint and we skip cleanly — no double-ingest.
+          try {
+            await db('received_emails').insert({
+              message_id: claimKey,
+              status: 'processing',
+              attachment_count: 0,
+              received_at: new Date(),
+              created_at: new Date(),
+            });
+            claimed = true;
+          } catch (ce) {
+            if (isUniqueViolation(ce)) { await client.messageFlagsAdd(cand.uid, ['\\Seen'], { uid: true }); continue; }
+            throw ce;
+          }
+
+          // Ingest attachments. Isolate each so one bad file can't prevent the
+          // audit row (the symptom: doc lands in Incoming invoices but the
+          // email never shows under Received).
+          const atts = (parsed.attachments || []).filter((a) => ALLOWED_MIME.includes(a.contentType));
+          let inboundId = null;
+          let count = 0;
+          const attErrors = [];
+          for (const att of atts) {
+            try {
+              const filePath = await saveAttachment(att);
+              const doc = await expenseService.recordInboundDocument({ source: 'email', filePath, originalFilename: att.filename || 'attachment', mimeType: att.contentType }, null);
+              inboundId = doc.id; count += 1;
+            } catch (ae) {
+              attErrors.push(ae.message);
+              logger.error?.(`emailIntake: attachment "${att.filename}" failed: ${ae.message}`);
+            }
+          }
+
+          // A malformed Date: header yields an Invalid Date, which throws on a
+          // Postgres timestamp insert — coerce to now.
+          const receivedAt = (parsed.date instanceof Date && !Number.isNaN(parsed.date.getTime())) ? parsed.date : new Date();
+          const status = count > 0 ? 'ingested' : (attErrors.length ? 'error' : 'no_attachment');
+          // Finalise the claimed row — every processed message ends up in the
+          // Received tab, even attachment-less ones.
+          await db('received_emails').where({ message_id: claimKey }).update({
+            from_address: ((parsed.from && parsed.from.text) || '').slice(0, 512) || null,
+            subject: parsed.subject || null,
+            received_at: receivedAt,
+            attachment_count: count,
+            status,
+            inbound_document_id: inboundId,
+            error: attErrors.length ? attErrors.join('; ').slice(0, 2000) : null,
+          });
+          await client.messageFlagsAdd(cand.uid, ['\\Seen'], { uid: true });
+          processed += 1;
+        } catch (e) {
+          // Loud: this is exactly where a silent failure would hide a missing
+          // Received row.
+          logger.error?.(`emailIntake: message uid ${cand.uid} (${messageId}) failed: ${e.message}`);
+          try {
+            if (claimed && claimKey) {
+              // We already claimed the row — mark it errored rather than orphan it.
+              await db('received_emails').where({ message_id: claimKey })
+                .update({ status: 'error', error: String(e.message).slice(0, 2000) });
+            } else {
+              await db('received_emails').insert({ message_id: `err-${cand.uid}-${Date.now()}`, status: 'error', error: e.message, attachment_count: 0, received_at: new Date(), created_at: new Date() });
+            }
+          } catch (ie) {
+            logger.error?.(`emailIntake: could not even write the error row (received_emails insert failing): ${ie.message}`);
+          }
+        }
+      }
+    } finally {
+      lock.release();
+    }
+    /* eslint-enable no-await-in-loop */
+    await client.logout();
+  } catch (e) {
+    logger.error?.(`emailIntake: poll failed: ${e.message}`);
+    try { await client.close(); } catch (_e) { /* ignore */ }
+  } finally {
+    polling = false;
+  }
+  return { processed };
+}
+
+/** Start the 1-minute poll loop (mirrors the outgoing queue cadence). */
+function startIncomingMailPoller() {
+  const run = () => pollOnce().catch((e) => logger.error?.(`emailIntake: ${e.message}`));
+  setTimeout(run, 15000); // first run shortly after boot
+  setInterval(run, 60 * 1000);
+  logger.info?.('Incoming-mail poller started (every 60s when enabled)');
+}
+
+module.exports = { pollOnce, startIncomingMailPoller, listFolders, testConnection, roundTripTest, _internal: { getImapConfig, isEnabled, saveAttachment } };

backend/src/services/expenseCategoriesService.js

@@ -0,0 +1,64 @@
+/**
+ * Expense categories (migration 124).
+ *
+ * Seeded colored labels that classify "eigener Aufwand" expenses and feed
+ * the future Erfolgsrechnung. Seed rows can be renamed/recolored but not
+ * deleted (they back the reporting chart of accounts).
+ */
+const { db } = require('../database/db');
+const { AppError } = require('../utils/errors');
+
+async function list() {
+  return db('expense_categories')
+    .orderBy('display_order', 'asc')
+    .orderBy('name', 'asc');
+}
+
+async function getById(id) {
+  const row = await db('expense_categories').where({ id }).first();
+  if (!row) throw new AppError('Expense category not found', 404, 'CATEGORY_NOT_FOUND');
+  return row;
+}
+
+async function create({ name, color, displayOrder }, adminId) {
+  if (!name || !String(name).trim()) {
+    throw new AppError('Category name is required', 400, 'NAME_REQUIRED');
+  }
+  const now = new Date();
+  const row = {
+    name: String(name).trim(),
+    color: color || null,
+    is_seed: false,
+    display_order: Number.isInteger(displayOrder) ? displayOrder : 0,
+    created_at: now,
+    updated_at: now,
+  };
+  const inserted = await db('expense_categories').insert(row).returning('id');
+  const id = typeof inserted[0] === 'object' ? inserted[0].id : inserted[0];
+  return getById(id);
+}
+
+async function update(id, { name, color, displayOrder }) {
+  const existing = await getById(id);
+  const patch = { updated_at: new Date() };
+  if (name !== undefined) {
+    if (!String(name).trim()) throw new AppError('Category name is required', 400, 'NAME_REQUIRED');
+    patch.name = String(name).trim();
+  }
+  if (color !== undefined) patch.color = color || null;
+  if (displayOrder !== undefined && Number.isInteger(displayOrder)) patch.display_order = displayOrder;
+  await db('expense_categories').where({ id: existing.id }).update(patch);
+  return getById(id);
+}
+
+async function remove(id) {
+  const existing = await getById(id);
+  if (existing.is_seed) {
+    throw new AppError('Seed categories cannot be deleted', 409, 'SEED_CATEGORY_PROTECTED');
+  }
+  // FK on expenses.category_id is ON DELETE SET NULL — orphaned expenses keep working.
+  await db('expense_categories').where({ id: existing.id }).del();
+  return { deleted: true };
+}
+
+module.exports = { list, getById, create, update, remove };

backend/src/services/expenseService.js

@@ -0,0 +1,535 @@
+/**
+ * Accounting service — two separate concepts (split in migration 126):
+ *
+ *   INCOMING INVOICES (external)  → the `inbound_documents` row IS the payable.
+ *     It carries its own disposition, supplier-payment, booking (event_id, NULL
+ *     = company) and re-bill linkage. A supplier invoice never creates an
+ *     `expenses` row, so it appears ONLY in the incoming-invoices surface.
+ *
+ *   EXPENSES (internal)           → `expenses` rows are own costs entered by
+ *     staff: kind = amount | mileage(km) | per_diem, amount = quantity x rate
+ *     (rate from accounting settings, per-entry override), optional proof file,
+ *     booked to an event or the company. No supplier payment (you incur these).
+ *
+ * Money is integer minor units. VAT/tax handling is v1 (capture only) — verify
+ * with a Treuhaender.
+ */
+const crypto = require('crypto');
+const fsp = require('fs').promises;
+const { PDFDocument } = require('pdf-lib');
+const { db, logActivity } = require('../database/db');
+const { AppError } = require('../utils/errors');
+const logger = require('../utils/logger');
+const invoiceService = require('./invoiceService');
+
+const DISPOSITIONS = ['rebill', 'durchlaufend', 'eigener_aufwand', 'duplikat', 'abgelehnt'];
+const TAX_TREATMENTS = ['domestic', 'reverse_charge_service', 'foreign_vat_non_reclaimable', 'import_goods'];
+const MARKUP_TYPES = ['none', 'percent', 'flat'];
+const PAYMENT_METHODS = ['bank_transfer', 'cash', 'twint', 'paypal', 'card', 'other'];
+const EXPENSE_KINDS = ['amount', 'mileage', 'per_diem'];
+
+const DISPOSITION_DOC_STATUS = {
+  rebill: 'categorized',
+  durchlaufend: 'categorized',
+  eigener_aufwand: 'categorized',
+  duplikat: 'duplicate',
+  abgelehnt: 'declined',
+};
+
+function toIsoDate(v) {
+  if (!v) return null;
+  if (v instanceof Date) return v.toISOString().slice(0, 10);
+  return String(v).slice(0, 10);
+}
+
+// ── Accounting settings (app_settings, type 'accounting') ───────────────────
+async function getAccountingSettings() {
+  const keys = ['accounting_km_rate_minor', 'accounting_per_diem_rate_minor', 'accounting_require_proof'];
+  let rows = [];
+  try {
+    rows = await db('app_settings').whereIn('setting_key', keys).select('setting_key', 'setting_value');
+  } catch (_e) { /* table may not exist in some test harnesses */ }
+  const map = {};
+  for (const r of rows) {
+    let v = r.setting_value;
+    if (typeof v === 'string') { try { v = JSON.parse(v); } catch (_e) { /* keep raw */ } }
+    map[r.setting_key] = v;
+  }
+  return {
+    kmRateMinor: Number.isFinite(Number(map.accounting_km_rate_minor)) ? Number(map.accounting_km_rate_minor) : 0,
+    perDiemRateMinor: Number.isFinite(Number(map.accounting_per_diem_rate_minor)) ? Number(map.accounting_per_diem_rate_minor) : 0,
+    requireProof: map.accounting_require_proof === true || map.accounting_require_proof === 1 || map.accounting_require_proof === '1',
+  };
+}
+
+// ── Incoming invoices (inbound_documents) ───────────────────────────────────
+function transformInbound(row) {
+  if (!row) return null;
+  return {
+    id: row.id,
+    source: row.source,
+    originalFilename: row.original_filename,
+    mimeType: row.mime_type,
+    status: row.status,
+    parseStatus: row.parse_status,
+    parseMethod: row.parse_method,
+    pageCount: row.page_count,
+    supplierName: row.supplier_name,
+    invoiceNumber: row.invoice_number,
+    invoiceDate: toIsoDate(row.invoice_date),
+    dueDate: toIsoDate(row.due_date),
+    currency: row.currency,
+    netAmountMinor: row.net_amount_minor,
+    vatAmountMinor: row.vat_amount_minor,
+    totalAmountMinor: row.total_amount_minor,
+    qrAmountMinor: row.qr_amount_minor,
+    iban: row.iban,
+    paymentReference: row.payment_reference,
+    duplicateOfId: row.duplicate_of_id,
+    // classification + booking (migration 126)
+    disposition: row.disposition,
+    taxTreatment: row.tax_treatment,
+    eventId: row.event_id,
+    categoryId: row.category_id,
+    markupType: row.markup_type,
+    markupPercent: row.markup_percent != null ? Number(row.markup_percent) : null,
+    markupFlatMinor: row.markup_flat_minor,
+    billedInvoiceId: row.billed_invoice_id,
+    billedInvoiceLineItemId: row.billed_invoice_line_item_id,
+    // supplier payment (paid on the incoming invoice itself)
+    supplierPaid: !!row.supplier_paid,
+    supplierPaidAt: row.supplier_paid_at,
+    supplierPaymentMethod: row.supplier_payment_method,
+    supplierPaymentRef: row.supplier_payment_ref,
+    createdAt: row.created_at,
+    updatedAt: row.updated_at,
+  };
+}
+
+function clampPage(page, pageSize) {
+  const p = Math.max(1, parseInt(page, 10) || 1);
+  const ps = Math.min(100, Math.max(1, parseInt(pageSize, 10) || 25));
+  return { p, ps };
+}
+
+async function inspectFile(filePath, mimeType) {
+  const buf = await fsp.readFile(filePath);
+  const sha = crypto.createHash('sha256').update(buf).digest('hex');
+  let pageCount = null;
+  if ((mimeType || '').includes('pdf')) {
+    try {
+      const pdf = await PDFDocument.load(buf, { updateMetadata: false });
+      pageCount = pdf.getPageCount();
+    } catch (e) {
+      logger.warn?.(`expenseService: PDF page count failed for ${filePath}: ${e.message}`);
+    }
+  }
+  return { sha, pageCount };
+}
+
+async function recordInboundDocument({ source, filePath, originalFilename, mimeType }, adminId) {
+  let fileSha256 = null;
+  let pageCount = null;
+  try {
+    const info = await inspectFile(filePath, mimeType);
+    fileSha256 = info.sha; pageCount = info.pageCount;
+  } catch (e) {
+    logger.warn?.(`expenseService: could not inspect ${filePath}: ${e.message}`);
+  }
+
+  let duplicateOfId = null;
+  if (fileSha256) {
+    const dup = await db('inbound_documents').where({ file_sha256: fileSha256 }).first('id');
+    if (dup) duplicateOfId = dup.id;
+  }
+
+  const now = new Date();
+  const row = {
+    source: source || 'upload',
+    original_filename: originalFilename || null,
+    file_path: filePath,
+    mime_type: mimeType || null,
+    file_sha256: fileSha256,
+    status: duplicateOfId ? 'duplicate' : 'unsorted',
+    parse_status: 'pending',
+    parse_method: 'none',
+    // Cap stored page_count to the renderable max (rasterizeService
+    // MAX_RENDERABLE_PAGES) so a hostile high-page PDF can't drive an
+    // unbounded inbox pager (PR #622 concern 6).
+    page_count: pageCount != null ? Math.min(pageCount, 200) : null,
+    duplicate_of_id: duplicateOfId,
+    created_by_admin_id: adminId || null,
+    created_at: now,
+    updated_at: now,
+  };
+  const inserted = await db('inbound_documents').insert(row).returning('id');
+  const id = typeof inserted[0] === 'object' ? inserted[0].id : inserted[0];
+  await logActivity('incoming_invoice_captured', { inboundDocumentId: id, source: row.source, duplicate: !!duplicateOfId }, adminId);
+  return getInbound(id);
+}
+
+async function getInbound(id) {
+  const row = await db('inbound_documents').where({ id }).first();
+  if (!row) throw new AppError('Incoming invoice not found', 404, 'INBOUND_NOT_FOUND');
+  return transformInbound(row);
+}
+
+async function listInbound({ status, page, pageSize } = {}) {
+  const { p, ps } = clampPage(page, pageSize);
+  const base = db('inbound_documents');
+  if (status) base.where({ status });
+  const countRow = await base.clone().count({ count: '*' }).first();
+  const total = parseInt(countRow?.count || 0, 10);
+  const rows = await base.clone().orderBy('created_at', 'desc').limit(ps).offset((p - 1) * ps);
+  return { items: rows.map(transformInbound), pagination: { page: p, pageSize: ps, total, totalPages: Math.ceil(total / ps) } };
+}
+
+const INBOUND_EDITABLE = {
+  supplierName: 'supplier_name', invoiceNumber: 'invoice_number', invoiceDate: 'invoice_date',
+  dueDate: 'due_date', currency: 'currency', netAmountMinor: 'net_amount_minor',
+  vatAmountMinor: 'vat_amount_minor', totalAmountMinor: 'total_amount_minor', iban: 'iban',
+  paymentReference: 'payment_reference',
+};
+
+async function updateInbound(id, payload, adminId) {
+  await getInbound(id);
+  const patch = { updated_at: new Date(), parse_status: 'manual' };
+  for (const [camel, snake] of Object.entries(INBOUND_EDITABLE)) {
+    if (payload[camel] !== undefined) patch[snake] = payload[camel] === '' ? null : payload[camel];
+  }
+  await db('inbound_documents').where({ id }).update(patch);
+  await logActivity('incoming_invoice_updated', { inboundDocumentId: id }, adminId);
+  return getInbound(id);
+}
+
+// markup helpers (shared with re-bill)
+async function resolveMarkup(source, override, contractId, trx) {
+  const pick = (type, percent, flatMinor) => ({
+    type: MARKUP_TYPES.includes(type) ? type : 'none',
+    percent: percent != null ? Number(percent) : null,
+    flatMinor: Number.isInteger(flatMinor) ? flatMinor : null,
+  });
+  if (override && override.markupType && override.markupType !== 'none') {
+    return pick(override.markupType, override.markupPercent, override.markupFlatMinor);
+  }
+  if (source && source.markupType && source.markupType !== 'none') {
+    return pick(source.markupType, source.markupPercent, source.markupFlatMinor);
+  }
+  const { hasColumnCached } = require('../utils/schemaCache');
+  if (contractId && (await hasColumnCached('contracts', 'expense_markup_type'))) {
+    const c = await (trx || db)('contracts').where({ id: contractId })
+      .first('expense_markup_type', 'expense_markup_percent', 'expense_markup_flat_minor');
+    if (c && c.expense_markup_type && c.expense_markup_type !== 'none') {
+      return pick(c.expense_markup_type, c.expense_markup_percent, c.expense_markup_flat_minor);
+    }
+  }
+  return pick('none', null, null);
+}
+
+function computeMarkupMinor(baseMinor, markup) {
+  if (markup.type === 'percent' && markup.percent != null) return Math.round(baseMinor * Number(markup.percent) / 100);
+  if (markup.type === 'flat' && Number.isInteger(markup.flatMinor)) return markup.flatMinor;
+  return 0;
+}
+
+/** Re-bill an incoming invoice to a client (mints an editable scheduled invoice). */
+async function rebillInbound(id, payload, adminId, trx0) {
+  const run = async (trx) => {
+    const row = await trx('inbound_documents').where({ id }).first();
+    if (!row) throw new AppError('Incoming invoice not found', 404, 'INBOUND_NOT_FOUND');
+    const doc = transformInbound(row);
+    if (doc.billedInvoiceId) throw new AppError('Already re-billed', 409, 'ALREADY_BILLED');
+    if (!payload.customerAccountId) throw new AppError('customerAccountId is required to re-bill', 400, 'CUSTOMER_REQUIRED');
+    const base = doc.totalAmountMinor != null ? doc.totalAmountMinor : doc.netAmountMinor;
+    if (base == null) throw new AppError('Incoming invoice has no amount to re-bill', 400, 'AMOUNT_REQUIRED');
+
+    const markup = await resolveMarkup(
+      { markupType: doc.markupType, markupPercent: doc.markupPercent, markupFlatMinor: doc.markupFlatMinor },
+      payload, payload.contractId, trx,
+    );
+    const lineTotal = base + computeMarkupMinor(base, markup);
+    const label = doc.supplierName || 'Weiterverrechnete Auslage';
+    const { invoiceIds } = await invoiceService.createInvoice({
+      customerAccountId: payload.customerAccountId,
+      eventId: payload.eventId || doc.eventId || null,
+      lineItems: [{ description: `${label} (Weiterverrechnung)`, quantity: 1, unit_price_minor: lineTotal, discount_percent: 0, line_total_minor: lineTotal }],
+    }, adminId, trx);
+    const invoiceId = Array.isArray(invoiceIds) ? invoiceIds[0] : null;
+    if (!invoiceId) throw new AppError('Failed to create the re-bill invoice', 500, 'REBILL_FAILED');
+    const line = await trx('invoice_line_items').where({ invoice_id: invoiceId }).orderBy('id', 'desc').first('id');
+
+    await trx('inbound_documents').where({ id }).update({
+      disposition: 'rebill',
+      status: 'categorized',
+      event_id: payload.eventId || doc.eventId || null,
+      markup_type: markup.type,
+      markup_percent: markup.type === 'percent' ? markup.percent : null,
+      markup_flat_minor: markup.type === 'flat' ? markup.flatMinor : null,
+      billed_invoice_id: invoiceId,
+      billed_invoice_line_item_id: line ? line.id : null,
+      updated_at: new Date(),
+    });
+    await logActivity('incoming_invoice_rebilled', { inboundDocumentId: id, invoiceId }, adminId);
+    return invoiceId;
+  };
+  const invoiceId = trx0 ? await run(trx0) : await db.transaction(run);
+  return { document: await getInbound(id), invoiceId };
+}
+
+/** Give an incoming invoice a disposition (updates the document, no expense row). */
+async function categorizeInbound(id, payload, adminId) {
+  const doc = await getInbound(id);
+  const disposition = payload.disposition;
+  if (!DISPOSITIONS.includes(disposition)) {
+    throw new AppError(`disposition must be one of ${DISPOSITIONS.join(', ')}`, 400, 'BAD_DISPOSITION');
+  }
+  if (disposition === 'rebill') {
+    const { document } = await rebillInbound(id, payload, adminId);
+    // also stamp tax_treatment/category/event from payload
+    await db('inbound_documents').where({ id }).update({
+      tax_treatment: TAX_TREATMENTS.includes(payload.taxTreatment) ? payload.taxTreatment : (document.taxTreatment || 'domestic'),
+      category_id: payload.categoryId || null,
+      updated_at: new Date(),
+    });
+    return getInbound(id);
+  }
+  const patch = {
+    disposition,
+    tax_treatment: TAX_TREATMENTS.includes(payload.taxTreatment) ? payload.taxTreatment : 'domestic',
+    event_id: payload.eventId || null, // null = company
+    category_id: disposition === 'eigener_aufwand' ? (payload.categoryId || null) : null,
+    status: DISPOSITION_DOC_STATUS[disposition] || 'categorized',
+    updated_at: new Date(),
+  };
+  if (disposition === 'duplikat' && payload.duplicateOfId) patch.duplicate_of_id = payload.duplicateOfId;
+  await db('inbound_documents').where({ id }).update(patch);
+  await logActivity('incoming_invoice_categorized', { inboundDocumentId: id, disposition }, adminId);
+  return getInbound(id);
+}
+
+/** Mark the supplier paid on the incoming invoice (the payable lives here). */
+async function markInboundSupplierPayment(id, { paid, paidAt, paymentMethod, paymentReference }, adminId) {
+  await getInbound(id);
+  if (paymentMethod && !PAYMENT_METHODS.includes(paymentMethod)) {
+    throw new AppError(`paymentMethod must be one of ${PAYMENT_METHODS.join(', ')}`, 400, 'BAD_PAYMENT_METHOD');
+  }
+  await db('inbound_documents').where({ id }).update({
+    supplier_paid: !!paid,
+    supplier_paid_at: paid ? (paidAt ? new Date(paidAt) : new Date()) : null,
+    supplier_payment_method: paid ? (paymentMethod || null) : null,
+    supplier_payment_ref: paid ? (paymentReference || null) : null,
+    updated_at: new Date(),
+  });
+  await logActivity('incoming_invoice_supplier_payment', { inboundDocumentId: id, paid: !!paid }, adminId);
+  return getInbound(id);
+}
+
+// ── Expenses (internal) ─────────────────────────────────────────────────────
+function transformExpense(row) {
+  if (!row) return null;
+  return {
+    id: row.id,
+    kind: row.kind || 'amount',
+    quantity: row.quantity != null ? Number(row.quantity) : null,
+    rateMinor: row.rate_minor,
+    eventId: row.event_id, // null = company
+    supplierName: row.supplier_name,
+    description: row.description,
+    chfAmountMinor: row.chf_amount_minor,
+    categoryId: row.category_id,
+    receiptPath: row.receipt_path,
+    hasProof: !!row.receipt_path,
+    taxTreatment: row.tax_treatment,
+    // invoiced = added to a real client invoice (locks editing); paid = settled.
+    billedInvoiceId: row.billed_invoice_id,
+    billedInvoiceLineItemId: row.billed_invoice_line_item_id,
+    invoiced: !!row.billed_invoice_id,
+    customerAccountId: row.customer_account_id,
+    paid: !!row.supplier_paid,
+    paidAt: row.supplier_paid_at,
+    paymentMethod: row.payment_method,
+    status: row.status,
+    createdAt: row.created_at,
+    updatedAt: row.updated_at,
+  };
+}
+
+/** Compute the booked amount (minor) for an internal expense. */
+function computeExpenseAmount(kind, quantity, rateMinor, amountMinor) {
+  if (kind === 'mileage' || kind === 'per_diem') {
+    if (quantity != null && rateMinor != null) return Math.round(Number(quantity) * Number(rateMinor));
+    return null;
+  }
+  return Number.isInteger(amountMinor) ? amountMinor : null;
+}
+
+function buildExpenseInsert(payload, adminId, opts = {}) {
+  const now = new Date();
+  const kind = EXPENSE_KINDS.includes(payload.kind) ? payload.kind : 'amount';
+  let rateMinor = null;
+  if (kind === 'mileage') rateMinor = Number.isInteger(payload.rateMinor) ? payload.rateMinor : (opts.kmRateMinor ?? null);
+  else if (kind === 'per_diem') rateMinor = Number.isInteger(payload.rateMinor) ? payload.rateMinor : (opts.perDiemRateMinor ?? null);
+  const quantity = (kind === 'mileage' || kind === 'per_diem') && payload.quantity != null ? Number(payload.quantity) : null;
+  const chf = computeExpenseAmount(kind, quantity, rateMinor, payload.chfAmountMinor);
+  return {
+    inbound_document_id: null,
+    disposition: 'eigener_aufwand', // internal expenses are always own-cost
+    tax_treatment: TAX_TREATMENTS.includes(payload.taxTreatment) ? payload.taxTreatment : 'domestic',
+    event_id: payload.eventId || null, // null = company
+    supplier_name: payload.supplierName || null,
+    description: payload.description || null,
+    kind,
+    quantity,
+    rate_minor: rateMinor,
+    chf_amount_minor: chf,
+    gross_amount_minor: chf,
+    category_id: payload.categoryId || null,
+    receipt_path: opts.receiptPath || null,
+    status: 'open',
+    created_by_admin_id: adminId || null,
+    created_at: now,
+    updated_at: now,
+  };
+}
+
+async function getExpense(id) {
+  const row = await db('expenses').where({ id }).first();
+  if (!row) throw new AppError('Expense not found', 404, 'EXPENSE_NOT_FOUND');
+  return transformExpense(row);
+}
+
+async function createExpense(payload, adminId, { receiptPath } = {}) {
+  const settings = await getAccountingSettings();
+  if (settings.requireProof && !receiptPath) {
+    throw new AppError('A proof file is required for expenses', 400, 'PROOF_REQUIRED');
+  }
+  const row = buildExpenseInsert(payload, adminId, {
+    receiptPath,
+    kmRateMinor: settings.kmRateMinor,
+    perDiemRateMinor: settings.perDiemRateMinor,
+  });
+  const inserted = await db('expenses').insert(row).returning('id');
+  const id = typeof inserted[0] === 'object' ? inserted[0].id : inserted[0];
+  await logActivity('expense_created', { expenseId: id, kind: row.kind }, adminId);
+  return getExpense(id);
+}
+
+async function listExpenses({ kind, eventId, categoryId, page, pageSize } = {}) {
+  const { p, ps } = clampPage(page, pageSize);
+  const base = db('expenses').where({ inbound_document_id: null }); // internal only
+  if (kind) base.where({ kind });
+  if (categoryId) base.where({ category_id: categoryId });
+  if (eventId === 'company') base.whereNull('event_id');
+  else if (eventId) base.where({ event_id: eventId });
+  const countRow = await base.clone().count({ count: '*' }).first();
+  const total = parseInt(countRow?.count || 0, 10);
+  const rows = await base.clone().orderBy('created_at', 'desc').limit(ps).offset((p - 1) * ps);
+  return { items: rows.map(transformExpense), pagination: { page: p, pageSize: ps, total, totalPages: Math.ceil(total / ps) } };
+}
+
+const EXPENSE_EDITABLE = {
+  supplierName: 'supplier_name', description: 'description', taxTreatment: 'tax_treatment',
+  eventId: 'event_id', categoryId: 'category_id',
+};
+
+async function updateExpense(id, payload, adminId, { receiptPath } = {}) {
+  const existing = await getExpense(id);
+  if (existing.invoiced) {
+    throw new AppError('Expense is invoiced — editing is locked', 409, 'EXPENSE_LOCKED');
+  }
+  const patch = { updated_at: new Date() };
+  for (const [camel, snake] of Object.entries(EXPENSE_EDITABLE)) {
+    if (payload[camel] !== undefined) patch[snake] = payload[camel] === '' ? null : payload[camel];
+  }
+  if (receiptPath) patch.receipt_path = receiptPath;
+  await db('expenses').where({ id }).update(patch);
+  await logActivity('expense_updated', { expenseId: id }, adminId);
+  return getExpense(id);
+}
+
+/** Add an internal expense onto a client invoice (mints a line). Marks it
+ *  invoiced (locks editing) + links the invoice. base = chf amount + markup. */
+async function rebillExpense(id, payload, adminId, trx0) {
+  const run = async (trx) => {
+    const row = await trx('expenses').where({ id }).first();
+    if (!row) throw new AppError('Expense not found', 404, 'EXPENSE_NOT_FOUND');
+    const exp = transformExpense(row);
+    if (exp.invoiced) throw new AppError('Expense already invoiced', 409, 'ALREADY_INVOICED');
+    if (!payload.customerAccountId) throw new AppError('customerAccountId is required', 400, 'CUSTOMER_REQUIRED');
+    const base = exp.chfAmountMinor;
+    if (base == null) throw new AppError('Expense has no amount to invoice', 400, 'AMOUNT_REQUIRED');
+    const markup = await resolveMarkup(
+      { markupType: row.markup_type, markupPercent: row.markup_percent, markupFlatMinor: row.markup_flat_minor },
+      payload, payload.contractId, trx,
+    );
+    const lineTotal = base + computeMarkupMinor(base, markup);
+    const label = exp.description || exp.supplierName || 'Aufwand';
+    const { invoiceIds } = await invoiceService.createInvoice({
+      customerAccountId: payload.customerAccountId,
+      eventId: payload.eventId || exp.eventId || null,
+      lineItems: [{ description: `${label} (Weiterverrechnung)`, quantity: 1, unit_price_minor: lineTotal, discount_percent: 0, line_total_minor: lineTotal }],
+    }, adminId, trx);
+    const invoiceId = Array.isArray(invoiceIds) ? invoiceIds[0] : null;
+    if (!invoiceId) throw new AppError('Failed to create invoice', 500, 'INVOICE_FAILED');
+    const line = await trx('invoice_line_items').where({ invoice_id: invoiceId }).orderBy('id', 'desc').first('id');
+    await trx('expenses').where({ id }).update({
+      billed_invoice_id: invoiceId,
+      billed_invoice_line_item_id: line ? line.id : null,
+      billed_at: new Date(),
+      customer_account_id: payload.customerAccountId,
+      markup_type: markup.type,
+      markup_percent: markup.type === 'percent' ? markup.percent : null,
+      markup_flat_minor: markup.type === 'flat' ? markup.flatMinor : null,
+      status: 'invoiced',
+      updated_at: new Date(),
+    });
+    await logActivity('expense_invoiced', { expenseId: id, invoiceId }, adminId);
+    return invoiceId;
+  };
+  const invoiceId = trx0 ? await run(trx0) : await db.transaction(run);
+  return { expense: await getExpense(id), invoiceId };
+}
+
+/** Mark an expense paid/settled (manual). */
+async function markExpensePaid(id, { paid, paidAt, paymentMethod, paymentReference }, adminId) {
+  await getExpense(id);
+  if (paymentMethod && !PAYMENT_METHODS.includes(paymentMethod)) {
+    throw new AppError(`paymentMethod must be one of ${PAYMENT_METHODS.join(', ')}`, 400, 'BAD_PAYMENT_METHOD');
+  }
+  await db('expenses').where({ id }).update({
+    supplier_paid: !!paid,
+    supplier_paid_at: paid ? (paidAt ? new Date(paidAt) : new Date()) : null,
+    payment_method: paid ? (paymentMethod || null) : null,
+    payment_reference: paid ? (paymentReference || null) : null,
+    updated_at: new Date(),
+  });
+  await logActivity('expense_paid', { expenseId: id, paid: !!paid }, adminId);
+  return getExpense(id);
+}
+
+module.exports = {
+  getAccountingSettings,
+  rebillExpense,
+  markExpensePaid,
+  // incoming invoices
+  recordInboundDocument,
+  getInbound,
+  listInbound,
+  updateInbound,
+  categorizeInbound,
+  rebillInbound,
+  markInboundSupplierPayment,
+  // expenses
+  createExpense,
+  getExpense,
+  listExpenses,
+  updateExpense,
+  // constants
+  DISPOSITIONS,
+  TAX_TREATMENTS,
+  MARKUP_TYPES,
+  PAYMENT_METHODS,
+  EXPENSE_KINDS,
+  // unit-test surface
+  _internal: { computeMarkupMinor, resolveMarkup, computeExpenseAmount, buildExpenseInsert, transformExpense, transformInbound },
+};

backend/src/services/extractionService.js

@@ -0,0 +1,54 @@
+/**
+ * Inbound-document field extraction — the assist ladder.
+ *
+ * Lightest-first: Swiss QR-bill decode → digital-PDF text layer → OCR for
+ * true scans. Returns BEST-EFFORT fields only; the admin always confirms
+ * them in the inbox. The QR amount is returned SEPARATELY as `qrAmountMinor`
+ * and must NEVER be treated as the authoritative total (it is the
+ * attacker-controllable "pay this" field) — the authoritative total comes
+ * from the text/line items and the admin's confirmation.
+ *
+ * ─────────────────────────────────────────────────────────────────────────
+ * STATUS: interface + plumbing only. The heavy extractors require infra that
+ * is intentionally deferred to a follow-up:
+ *   - Swiss QR decode  → a 2D-barcode decoder (zxing/jsQR class) + rasterise.
+ *   - PDF text layer   → a text extractor (NOT a 3rd PDF lib — see memory
+ *                        `feedback_pdf_libraries`; revisit the approach).
+ *   - OCR              → Tesseract installed as an OS package in the Docker
+ *                        image and shelled out, run inside a NETWORK-ISOLATED
+ *                        worker (no egress) per the locked design.
+ * Until those land, extract() returns { parsed: false, method: 'none' } and
+ * the document stays in `parse_status='pending'` for manual entry.
+ * ─────────────────────────────────────────────────────────────────────────
+ */
+const logger = require('../utils/logger');
+
+/**
+ * @returns {Promise<{
+ *   parsed: boolean,
+ *   method: 'qr'|'pdf_text'|'ocr'|'none',
+ *   fields: {
+ *     supplierName?, invoiceNumber?, invoiceDate?, dueDate?, currency?,
+ *     netAmountMinor?, vatAmountMinor?, totalAmountMinor?,
+ *     qrAmountMinor?, iban?, paymentReference?
+ *   },
+ *   raw?: object,
+ *   error?: string
+ * }>}
+ */
+async function extract(filePath, mimeType) {
+  try {
+    // 1) Swiss QR-bill (structured) — DEFERRED.
+    // 2) Digital-PDF text layer    — DEFERRED.
+    // 3) OCR for scans/photos      — DEFERRED.
+    // Plumbing is in place so the upload route can call this best-effort
+    // today and richer extractors can slot in without touching callers.
+    logger.debug?.(`extractionService: no extractor wired yet for ${mimeType || 'unknown'} (${filePath})`);
+    return { parsed: false, method: 'none', fields: {} };
+  } catch (err) {
+    logger.error?.(`extractionService.extract failed: ${err.message}`);
+    return { parsed: false, method: 'none', fields: {}, error: err.message };
+  }
+}
+
+module.exports = { extract };

backend/src/services/invoiceService.js

@@ -43,6 +43,7 @@ function getHierarchyHelpers() {
 
 // D.2 — `ensureInt` + `ensureNumber` consolidated into utils/numericHelpers.
 const { ensureInt, ensureNumber } = require('../utils/numericHelpers');
+const { hasColumnCached } = require('../utils/schemaCache');
 
 function formatNumberInTemplate(format, year, seq) {
   return format
@@ -955,6 +956,11 @@ async function createInvoice(payload, adminId, trx = db) {
     created_at: new Date(),
     updated_at: new Date(),
   };
+  // Migration 130 — snapshot the chosen output VAT code (immutable; the
+  // accounting export emits exactly this rather than re-deriving from the map).
+  if (payload.vatCode !== undefined && await hasColumnCached('invoices', 'vat_code')) {
+    row.vat_code = payload.vatCode ? String(payload.vatCode).slice(0, 16) : null;
+  }
   const inserted = await trx('invoices').insert(row).returning('id');
   const invoiceId = typeof inserted[0] === 'object' ? inserted[0].id : inserted[0];
 
@@ -1774,6 +1780,8 @@ async function buildInvoiceRenderContext(invoice, lineItems) {
     totals: {
       netAmountMinor: invoice.net_amount_minor,
       vatRate: invoice.vat_rate,
+      // Migration 130 — VAT-code snapshot (so re-editing preserves it).
+      vatCode: invoice.vat_code ?? null,
       vatAmountMinor: invoice.vat_amount_minor,
       shippingAmountMinor: invoice.shipping_amount_minor,
       totalAmountMinor: invoice.total_amount_minor,
@@ -2212,6 +2220,10 @@ async function createStorno(originalId, adminId, trx = db) {
     currency: original.currency,
     language: original.language,
     vat_rate: original.vat_rate,
+    // Migration 130 — carry the original's VAT-code snapshot onto the Storno so
+    // both documents export the same code. Conditional spread = safe on pre-130
+    // DBs (undefined → omitted).
+    ...(original.vat_code ? { vat_code: original.vat_code } : {}),
     shipping_amount_minor: -ensureInt(original.shipping_amount_minor || 0),
     net_amount_minor: -ensureInt(original.net_amount_minor),
     vat_amount_minor: -ensureInt(original.vat_amount_minor),

backend/src/services/ledgerService.js

@@ -0,0 +1,507 @@
+/**
+ * ledgerService — Accounting Layer A: chart of accounts + VAT codes + a
+ * Treuhänder export.
+ *
+ * picpeak is NOT a double-entry ledger (that's Layer B). This service:
+ *   1. CRUD for `ledger_accounts` (Swiss/LI KMU-Kontenrahmen) + `vat_codes`,
+ *      plus the category→account and tax_treatment→VAT-code mappings.
+ *   2. buildPostings(): turns the data we already capture (revenue invoices,
+ *      incoming supplier invoices, internal expenses) into balanced
+ *      "Buchungssätze" — accrual-dated, single-row Soll/Haben entries with a
+ *      VAT code the target software expands.
+ *   3. Export formatters (generic / Banana / bexio) so a Treuhänder can import
+ *      the collective journal.
+ *
+ * Accrual basis only — payment/bank postings are Layer B (bank reconciliation).
+ * Legal/financial output is a GUIDELINE: every surface must point the user at a
+ * Treuhänder ([[feedback_legal_financial_examples_only]]).
+ */
+
+const { db, withRetry } = require('../database/db');
+const { getAppSetting } = require('../utils/appSettings');
+const { buildCustomerLabel } = require('./taxReportService')._internal;
+const { ensureInt } = require('../utils/numericHelpers');
+const { neutralizeSpreadsheetFormula } = require('../utils/spreadsheetSafe');
+
+const ACCOUNT_TYPES = ['asset', 'liability', 'equity', 'revenue', 'expense'];
+const VAT_DIRECTIONS = ['output', 'input'];
+
+// Statuses we book. Mirrors taxReportService: cancelled originals are excluded
+// (the storno reissue, a negative-total row, carries the reversal).
+const REVENUE_STATUSES = ['sent', 'paid', 'overdue', 'pending_delivery'];
+
+// ── helpers ──────────────────────────────────────────────────────────
+function rateKey(rate) {
+  // Normalise 8.10 → '8.1', 0 → '0' so it matches the seeded output-VAT map.
+  const n = Number(rate);
+  if (!Number.isFinite(n)) return '0';
+  return String(Number(n.toFixed(2)));
+}
+
+/**
+ * Resolve all the config the posting engine needs in one shot: account
+ * lookup maps + VAT-code lookup + the default-account / VAT-mapping settings.
+ */
+async function getConfig() {
+  const [accounts, vatCodes] = await Promise.all([
+    db('ledger_accounts').select('id', 'number', 'name', 'type', 'active'),
+    db('vat_codes').select('id', 'code', 'name', 'rate', 'direction', 'account_id', 'active'),
+  ]);
+  const accountByNumber = new Map(accounts.map((a) => [a.number, a]));
+  const accountById = new Map(accounts.map((a) => [a.id, a]));
+
+  const [
+    debitoren, kreditoren, defaultRevenue, defaultExpense, mileage, perDiem, rebilled,
+    vatMap, outputVatMap,
+  ] = await Promise.all([
+    getAppSetting('ledger_account_debitoren', '1100'),
+    getAppSetting('ledger_account_kreditoren', '2000'),
+    getAppSetting('ledger_account_default_revenue', '3400'),
+    getAppSetting('ledger_account_default_expense', '6700'),
+    getAppSetting('ledger_account_mileage', '6200'),
+    getAppSetting('ledger_account_per_diem', '6640'),
+    getAppSetting('ledger_account_rebilled_revenue', '3940'),
+    getAppSetting('ledger_vat_map', {}),
+    getAppSetting('ledger_output_vat_map', {}),
+  ]);
+
+  return {
+    accounts, vatCodes, accountByNumber, accountById,
+    settings: {
+      debitoren, kreditoren, defaultRevenue, defaultExpense, mileage, perDiem, rebilled,
+    },
+    vatMap: vatMap || {},
+    outputVatMap: outputVatMap || {},
+  };
+}
+
+// ── CRUD: accounts ───────────────────────────────────────────────────
+async function listAccounts() {
+  return db('ledger_accounts').orderBy('number', 'asc').select('*');
+}
+
+async function createAccount({ number, name, type }) {
+  if (!number || !name) throw httpError(400, 'number and name are required', 'VALIDATION');
+  if (!ACCOUNT_TYPES.includes(type)) throw httpError(400, 'invalid account type', 'VALIDATION');
+  const exists = await db('ledger_accounts').where({ number }).first();
+  if (exists) throw httpError(409, 'an account with this number already exists', 'DUPLICATE');
+  const [row] = await db('ledger_accounts')
+    .insert({ number, name, type, is_seed: false, active: true })
+    .returning('*');
+  return row || db('ledger_accounts').where({ number }).first();
+}
+
+async function updateAccount(id, { number, name, type, active }) {
+  const patch = { updated_at: new Date() };
+  if (number !== undefined) patch.number = number;
+  if (name !== undefined) patch.name = name;
+  if (type !== undefined) {
+    if (!ACCOUNT_TYPES.includes(type)) throw httpError(400, 'invalid account type', 'VALIDATION');
+    patch.type = type;
+  }
+  if (active !== undefined) patch.active = !!active;
+  if (patch.number) {
+    const clash = await db('ledger_accounts').where({ number: patch.number }).whereNot({ id }).first();
+    if (clash) throw httpError(409, 'an account with this number already exists', 'DUPLICATE');
+  }
+  await db('ledger_accounts').where({ id }).update(patch);
+  return db('ledger_accounts').where({ id }).first();
+}
+
+/** Hard-delete only when nothing references the account; otherwise tell the
+ *  caller to deactivate instead (keeps mappings + exports stable). */
+async function deleteAccount(id) {
+  const acct = await db('ledger_accounts').where({ id }).first();
+  if (!acct) throw httpError(404, 'account not found', 'NOT_FOUND');
+  const refs = await accountReferences(acct);
+  if (refs.length) throw httpError(409, `account is in use (${refs.join(', ')}) — deactivate it instead`, 'IN_USE');
+  await db('ledger_accounts').where({ id }).del();
+  return { deleted: true };
+}
+
+async function accountReferences(acct) {
+  const refs = [];
+  const vat = await db('vat_codes').where({ account_id: acct.id }).first();
+  if (vat) refs.push('VAT code');
+  if (await db.schema.hasColumn('expense_categories', 'ledger_account_id')) {
+    const cat = await db('expense_categories').where({ ledger_account_id: acct.id }).first();
+    if (cat) refs.push('expense category');
+  }
+  // Default-account settings reference accounts by NUMBER.
+  const settingKeys = ['ledger_account_debitoren', 'ledger_account_kreditoren', 'ledger_account_bank',
+    'ledger_account_cash', 'ledger_account_default_revenue', 'ledger_account_default_expense',
+    'ledger_account_mileage', 'ledger_account_per_diem', 'ledger_account_rebilled_revenue'];
+  const settingRows = await db('app_settings').whereIn('setting_key', settingKeys).select('setting_value');
+  if (settingRows.some((r) => safeParse(r.setting_value) === acct.number)) refs.push('default-account setting');
+  return refs;
+}
+
+// ── CRUD: VAT codes ──────────────────────────────────────────────────
+async function listVatCodes() {
+  return db('vat_codes').orderBy('display_order', 'asc').select('*');
+}
+
+async function createVatCode({ code, name, rate, direction, accountId }) {
+  if (!code || !name) throw httpError(400, 'code and name are required', 'VALIDATION');
+  if (!VAT_DIRECTIONS.includes(direction)) throw httpError(400, 'invalid direction', 'VALIDATION');
+  const exists = await db('vat_codes').where({ code }).first();
+  if (exists) throw httpError(409, 'a VAT code with this code already exists', 'DUPLICATE');
+  const [row] = await db('vat_codes')
+    .insert({ code, name, rate: Number(rate) || 0, direction, account_id: accountId || null, is_seed: false, active: true })
+    .returning('*');
+  return row || db('vat_codes').where({ code }).first();
+}
+
+async function updateVatCode(id, { code, name, rate, direction, accountId, active }) {
+  const patch = { updated_at: new Date() };
+  if (code !== undefined) patch.code = code;
+  if (name !== undefined) patch.name = name;
+  if (rate !== undefined) patch.rate = Number(rate) || 0;
+  if (direction !== undefined) {
+    if (!VAT_DIRECTIONS.includes(direction)) throw httpError(400, 'invalid direction', 'VALIDATION');
+    patch.direction = direction;
+  }
+  if (accountId !== undefined) patch.account_id = accountId || null;
+  if (active !== undefined) patch.active = !!active;
+  if (patch.code) {
+    const clash = await db('vat_codes').where({ code: patch.code }).whereNot({ id }).first();
+    if (clash) throw httpError(409, 'a VAT code with this code already exists', 'DUPLICATE');
+  }
+  await db('vat_codes').where({ id }).update(patch);
+  return db('vat_codes').where({ id }).first();
+}
+
+async function deleteVatCode(id) {
+  const vat = await db('vat_codes').where({ id }).first();
+  if (!vat) throw httpError(404, 'VAT code not found', 'NOT_FOUND');
+  // Referenced by the tax_treatment / output-rate maps?
+  const [vatMap, outputVatMap] = await Promise.all([
+    getAppSetting('ledger_vat_map', {}), getAppSetting('ledger_output_vat_map', {}),
+  ]);
+  const used = Object.values(vatMap || {}).includes(vat.code) || Object.values(outputVatMap || {}).includes(vat.code);
+  if (used) throw httpError(409, 'VAT code is referenced by a mapping — change the mapping first', 'IN_USE');
+  await db('vat_codes').where({ id }).del();
+  return { deleted: true };
+}
+
+// ── mappings (categories + settings) ─────────────────────────────────
+async function getMappings() {
+  const hasCol = await db.schema.hasColumn('expense_categories', 'ledger_account_id');
+  const categories = await db('expense_categories')
+    .orderBy('display_order', 'asc')
+    .select('id', 'name', 'color', hasCol ? 'ledger_account_id' : db.raw('NULL as ledger_account_id'));
+  const settingKeys = ['ledger_account_debitoren', 'ledger_account_kreditoren', 'ledger_account_bank',
+    'ledger_account_cash', 'ledger_account_default_revenue', 'ledger_account_default_expense',
+    'ledger_account_mileage', 'ledger_account_per_diem', 'ledger_account_rebilled_revenue',
+    'ledger_vat_map', 'ledger_output_vat_map'];
+  const rows = await db('app_settings').whereIn('setting_key', settingKeys).select('setting_key', 'setting_value');
+  const settings = {};
+  for (const r of rows) settings[r.setting_key] = safeParse(r.setting_value);
+  return { categories, settings };
+}
+
+async function setCategoryAccount(categoryId, ledgerAccountId) {
+  if (!(await db.schema.hasColumn('expense_categories', 'ledger_account_id'))) {
+    throw httpError(409, 'category→account mapping column missing', 'SCHEMA');
+  }
+  await db('expense_categories').where({ id: categoryId }).update({ ledger_account_id: ledgerAccountId || null });
+  return db('expense_categories').where({ id: categoryId }).first();
+}
+
+/** Update the ledger_* app_settings (default accounts + VAT maps). Only
+ *  whitelisted keys; values stored JSON-stringified (matching the store). */
+async function updateSettings(patch) {
+  const allowed = new Set(['ledger_account_debitoren', 'ledger_account_kreditoren', 'ledger_account_bank',
+    'ledger_account_cash', 'ledger_account_default_revenue', 'ledger_account_default_expense',
+    'ledger_account_mileage', 'ledger_account_per_diem', 'ledger_account_rebilled_revenue',
+    'ledger_vat_map', 'ledger_output_vat_map']);
+  const updated = [];
+  for (const [key, value] of Object.entries(patch || {})) {
+    if (!allowed.has(key)) continue;
+    const existing = await db('app_settings').where({ setting_key: key }).first();
+    if (existing) {
+      await db('app_settings').where({ setting_key: key }).update({ setting_value: JSON.stringify(value) });
+    } else {
+      await db('app_settings').insert({ setting_key: key, setting_value: JSON.stringify(value), setting_type: 'accounting' });
+    }
+    updated.push(key);
+  }
+  return { updated };
+}
+
+// ── posting engine ───────────────────────────────────────────────────
+/**
+ * Build the accrual collective journal for [from, to] in `cur`.
+ *
+ * Returns { postings, currency, period }. Each posting is a single
+ * Buchungssatz:
+ *   { date, docNumber, description, debitAccount, debitName, creditAccount,
+ *     creditName, grossMinor, netMinor, vatMinor, vatCode, vatRate, source,
+ *     eventName }
+ * Amount is GROSS (the VAT code lets the target software expand net+VAT).
+ * `netMinor`/`vatMinor` are included for tooling that imports net amounts.
+ */
+async function buildPostings({ from, to, currency } = {}) {
+  if (!from || !to) throw httpError(400, '`from` and `to` are required (YYYY-MM-DD)', 'VALIDATION');
+  if (!currency) throw httpError(400, '`currency` is required', 'VALIDATION');
+  const cur = String(currency).toUpperCase();
+  // Inclusive end-of-day bound; plain range comparison (no SQL date()) so it's
+  // valid on both Postgres and SQLite.
+  const toEnd = `${to} 23:59:59.999`;
+
+  return withRetry(async () => {
+    const cfg = await getConfig();
+    const nameOf = (number) => cfg.accountByNumber.get(number)?.name || '';
+    const postings = [];
+
+    // 1) Revenue invoices → Dr Debitoren / Cr Ertrag (gross, output VAT code).
+    // Migration 130 — prefer the snapshotted vat_code; guard for pre-130 DBs.
+    const hasInvVatCode = await db.schema.hasColumn('invoices', 'vat_code');
+    const invoices = await db('invoices')
+      .leftJoin('customer_accounts', 'invoices.customer_account_id', 'customer_accounts.id')
+      .leftJoin('events', 'invoices.event_id', 'events.id')
+      .whereBetween('invoices.issue_date', [from, to])
+      .where('invoices.currency', cur)
+      .whereIn('invoices.status', REVENUE_STATUSES)
+      .orderBy('invoices.issue_date', 'asc')
+      .select(
+        'invoices.id', 'invoices.invoice_number', 'invoices.issue_date', 'invoices.vat_rate',
+        ...(hasInvVatCode ? ['invoices.vat_code'] : []),
+        'invoices.net_amount_minor', 'invoices.vat_amount_minor', 'invoices.total_amount_minor',
+        'customer_accounts.company_name as customer_company_name',
+        'customer_accounts.first_name as customer_first_name',
+        'customer_accounts.last_name as customer_last_name',
+        'customer_accounts.display_name as customer_display_name',
+        'customer_accounts.email as customer_email',
+        db.raw('COALESCE(invoices.event_name, events.event_name) AS event_name'),
+      );
+    for (const inv of invoices) {
+      const revAcct = cfg.settings.defaultRevenue;
+      // Prefer the snapshot taken at issue time; legacy rows fall back to the
+      // (mutable) rate→code map.
+      const vatCode = inv.vat_code || cfg.outputVatMap[rateKey(inv.vat_rate)] || '';
+      const label = buildCustomerLabel(inv);
+      postings.push({
+        date: inv.issue_date,
+        docNumber: inv.invoice_number || '',
+        description: [inv.invoice_number, label].filter(Boolean).join(' · '),
+        debitAccount: cfg.settings.debitoren, debitName: nameOf(cfg.settings.debitoren),
+        creditAccount: revAcct, creditName: nameOf(revAcct),
+        grossMinor: ensureInt(inv.total_amount_minor),
+        netMinor: ensureInt(inv.net_amount_minor),
+        vatMinor: ensureInt(inv.vat_amount_minor),
+        vatCode, vatRate: Number(inv.vat_rate) || 0,
+        source: 'revenue', eventName: inv.event_name || '',
+      });
+    }
+
+    // 2) Incoming supplier invoices → Dr Aufwand / Cr Kreditoren (input VAT).
+    if (await db.schema.hasTable('inbound_documents')) {
+      const hasCatCol = await db.schema.hasColumn('expense_categories', 'ledger_account_id');
+      const inbound = await db('inbound_documents')
+        .leftJoin('events', 'inbound_documents.event_id', 'events.id')
+        .modify((q) => {
+          if (hasCatCol) q.leftJoin('expense_categories', 'inbound_documents.category_id', 'expense_categories.id');
+        })
+        .where((qb) => {
+          qb.whereBetween('inbound_documents.invoice_date', [from, to])
+            .orWhere((q2) => q2.whereNull('inbound_documents.invoice_date')
+              .andWhere('inbound_documents.created_at', '>=', from)
+              .andWhere('inbound_documents.created_at', '<=', toEnd));
+        })
+        .where((qb) => { qb.where('inbound_documents.currency', cur).orWhereNull('inbound_documents.currency'); })
+        .whereNotIn('inbound_documents.status', ['declined', 'duplicate'])
+        .orderBy('inbound_documents.created_at', 'asc')
+        .select(
+          'inbound_documents.id', 'inbound_documents.invoice_number', 'inbound_documents.invoice_date',
+          'inbound_documents.created_at', 'inbound_documents.supplier_name', 'inbound_documents.tax_treatment',
+          'inbound_documents.net_amount_minor', 'inbound_documents.vat_amount_minor', 'inbound_documents.total_amount_minor',
+          'inbound_documents.event_id',
+          hasCatCol ? 'expense_categories.ledger_account_id as cat_account_id' : db.raw('NULL as cat_account_id'),
+          'events.event_name as event_name',
+        );
+      for (const d of inbound) {
+        const acctNumber = cfg.accountById.get(d.cat_account_id)?.number || cfg.settings.defaultExpense;
+        const vatCode = cfg.vatMap[d.tax_treatment || 'domestic'] || '';
+        const gross = ensureInt(d.total_amount_minor) || (ensureInt(d.net_amount_minor) + ensureInt(d.vat_amount_minor));
+        postings.push({
+          date: d.invoice_date || d.created_at,
+          docNumber: d.invoice_number || '',
+          description: [d.supplier_name, d.invoice_number].filter(Boolean).join(' · '),
+          debitAccount: acctNumber, debitName: nameOf(acctNumber),
+          creditAccount: cfg.settings.kreditoren, creditName: nameOf(cfg.settings.kreditoren),
+          grossMinor: gross,
+          netMinor: ensureInt(d.net_amount_minor) || (gross - ensureInt(d.vat_amount_minor)),
+          vatMinor: ensureInt(d.vat_amount_minor),
+          vatCode, vatRate: 0,
+          source: 'incoming', eventName: d.event_id ? (d.event_name || '') : '',
+        });
+      }
+    }
+
+    // 3) Internal expenses → Dr Aufwand / Cr Kreditoren (input VAT).
+    if (await db.schema.hasTable('expenses')) {
+      const hasCatCol = await db.schema.hasColumn('expense_categories', 'ledger_account_id');
+      const expenses = await db('expenses')
+        .leftJoin('events', 'expenses.event_id', 'events.id')
+        .modify((q) => {
+          if (hasCatCol) q.leftJoin('expense_categories', 'expenses.category_id', 'expense_categories.id');
+        })
+        .whereRaw('expenses.created_at >= ? AND expenses.created_at <= ?', [from, toEnd])
+        .whereNot('expenses.status', 'declined')
+        .whereNotIn('expenses.disposition', ['duplikat', 'abgelehnt'])
+        .modify((q) => { if (cur !== 'CHF') q.where('expenses.original_currency', cur); })
+        .orderBy('expenses.created_at', 'asc')
+        .select(
+          'expenses.id', 'expenses.created_at', 'expenses.kind', 'expenses.supplier_name', 'expenses.description',
+          'expenses.tax_treatment', 'expenses.event_id',
+          'expenses.original_amount_minor', 'expenses.chf_amount_minor',
+          'expenses.net_amount_minor', 'expenses.vat_amount_minor', 'expenses.gross_amount_minor',
+          hasCatCol ? 'expense_categories.ledger_account_id as cat_account_id' : db.raw('NULL as cat_account_id'),
+          'events.event_name as event_name',
+        );
+      const isChf = cur === 'CHF';
+      for (const e of expenses) {
+        // Account: category mapping → kind default (mileage/per-diem) → default expense.
+        let acctNumber = cfg.accountById.get(e.cat_account_id)?.number;
+        if (!acctNumber && e.kind === 'mileage') acctNumber = cfg.settings.mileage;
+        if (!acctNumber && e.kind === 'per_diem') acctNumber = cfg.settings.perDiem;
+        if (!acctNumber) acctNumber = cfg.settings.defaultExpense;
+        const vatCode = cfg.vatMap[e.tax_treatment || 'domestic'] || '';
+        const base = isChf ? ensureInt(e.chf_amount_minor) : ensureInt(e.original_amount_minor);
+        const gross = ensureInt(e.gross_amount_minor) || ((ensureInt(e.net_amount_minor) || ensureInt(e.vat_amount_minor)) ? ensureInt(e.net_amount_minor) + ensureInt(e.vat_amount_minor) : base);
+        postings.push({
+          date: e.created_at,
+          docNumber: `EXP-${e.id}`,
+          description: e.description || e.supplier_name || `Expense #${e.id}`,
+          debitAccount: acctNumber, debitName: nameOf(acctNumber),
+          creditAccount: cfg.settings.kreditoren, creditName: nameOf(cfg.settings.kreditoren),
+          grossMinor: gross,
+          netMinor: ensureInt(e.net_amount_minor) || (gross - ensureInt(e.vat_amount_minor)),
+          vatMinor: ensureInt(e.vat_amount_minor),
+          vatCode, vatRate: 0,
+          source: 'expense', eventName: e.event_id ? (e.event_name || '') : '',
+        });
+      }
+    }
+
+    postings.sort((a, b) => String(a.date || '').localeCompare(String(b.date || '')));
+    return { postings, currency: cur, period: { from, to } };
+  });
+}
+
+// ── export formatters ────────────────────────────────────────────────
+function csvEscape(cell) {
+  // Formula-injection defence (Excel/Numbers/Banana) THEN RFC-4180 quote-wrap.
+  const s = neutralizeSpreadsheetFormula(cell === null || cell === undefined ? '' : String(cell));
+  return `"${s.replace(/"/g, '""')}"`;
+}
+function minorToDecimal(m) { return ((Number(m) || 0) / 100).toFixed(2); }
+// yyyy-mm-dd, robust to Postgres returning DATE/TIMESTAMP columns as JS Date
+// objects (SQLite returns strings). String(dateObj).slice(0,10) yields
+// "Thu Jan 15", which Banana / accounting tools reject — so format the calendar
+// parts explicitly. Uses local parts (DATE columns come back at local midnight).
+function dateOnly(d) {
+  if (!d) return '';
+  if (d instanceof Date) {
+    const y = d.getFullYear();
+    const m = String(d.getMonth() + 1).padStart(2, '0');
+    const day = String(d.getDate()).padStart(2, '0');
+    return `${y}-${m}-${day}`;
+  }
+  return String(d).slice(0, 10);
+}
+
+const EXPORT_FORMATS = ['generic', 'banana', 'banana_ie', 'bexio'];
+
+/**
+ * Render the collective journal in the requested format. Returns
+ * { content, filename, contentType }. All are single-row Soll/Haben
+ * ("two-account") layouts with a VAT-code column — the universal Swiss
+ * import shape Banana + bexio both accept.
+ */
+async function exportPostings({ from, to, currency, format = 'generic' } = {}) {
+  const fmt = EXPORT_FORMATS.includes(format) ? format : 'generic';
+  const { postings, currency: cur, period } = await buildPostings({ from, to, currency });
+  const eol = '\r\n';
+  let headers; let rowOf;
+
+  if (fmt === 'banana') {
+    // Banana "Conti doppia" import (Actions → Import into accounting → "Text
+    // file with column headers"): Date, Doc, Description, AccountDebit,
+    // AccountCredit, Amount, VatCode. Amount = gross; VatCode expands VAT.
+    // Serialised TAB-separated + .txt below (Banana's required shape).
+    headers = ['Date', 'Doc', 'Description', 'AccountDebit', 'AccountCredit', 'Amount', 'VatCode'];
+    rowOf = (p) => [dateOnly(p.date), p.docNumber, p.description, p.debitAccount, p.creditAccount, minorToDecimal(p.grossMinor), p.vatCode];
+  } else if (fmt === 'banana_ie') {
+    // Banana Income & Expense (cash-book / Einnahmen-Ausgaben) import — for a
+    // file that is NOT double-entry. Columns: Date, Doc, Description, Income,
+    // Expenses, Category (the income/expense category account), VatCode. NOTE:
+    // the category column's NameXml in an I&E file is "Category" (verified
+    // against a real Banana file) — NOT the double-entry "ContraAccount".
+    // Revenue → gross in Income + the revenue account; cost → gross in Expenses
+    // + the expense account. VatCode warns harmlessly on a non-VAT file. Same
+    // TAB-separated .txt shape as double-entry.
+    headers = ['Date', 'Doc', 'Description', 'Income', 'Expenses', 'Category', 'VatCode'];
+    rowOf = (p) => {
+      const isRevenue = p.source === 'revenue';
+      const amount = minorToDecimal(p.grossMinor);
+      // Category = the P&L account: revenue account (credit side) for income,
+      // expense account (debit side) for costs.
+      const category = isRevenue ? p.creditAccount : p.debitAccount;
+      return [dateOnly(p.date), p.docNumber, p.description,
+        isRevenue ? amount : '', isRevenue ? '' : amount, category, p.vatCode];
+    };
+  } else if (fmt === 'bexio') {
+    // bexio manual-entry import.
+    headers = ['date', 'reference_nr', 'description', 'debit_account', 'credit_account', 'amount', 'tax_code', 'currency'];
+    rowOf = (p) => [dateOnly(p.date), p.docNumber, p.description, p.debitAccount, p.creditAccount, minorToDecimal(p.grossMinor), p.vatCode, cur];
+  } else {
+    // Generic — every column a human or any tool could want.
+    headers = ['Date', 'DocNumber', 'Description', 'Source', 'Event',
+      'DebitAccount', 'DebitAccountName', 'CreditAccount', 'CreditAccountName',
+      'VatCode', 'Currency', 'GrossAmount', 'NetAmount', 'VatAmount'];
+    rowOf = (p) => [dateOnly(p.date), p.docNumber, p.description, p.source, p.eventName,
+      p.debitAccount, p.debitName, p.creditAccount, p.creditName,
+      p.vatCode, cur, minorToDecimal(p.grossMinor), minorToDecimal(p.netMinor), minorToDecimal(p.vatMinor)];
+  }
+
+  // Banana's "Text file with column headers" import (banana.ch doc 9946/9947)
+  // requires a TAB-separated .txt with UNQUOTED values — a comma .csv won't even
+  // appear in its *.txt file picker. Both Banana variants use it; generic /
+  // bexio stay comma-CSV (RFC 4180).
+  const isTab = fmt === 'banana' || fmt === 'banana_ie';
+  const sep = isTab ? '\t' : ',';
+  // Tab layout: strip any tab/newline from a cell so it can't split the row;
+  // CSV cells go through the RFC-4180 quoter instead.
+  const fmtCell = isTab
+    ? (v) => neutralizeSpreadsheetFormula(String(v == null ? '' : v).replace(/[\t\r\n]+/g, ' '))
+    : csvEscape;
+  const lines = [headers.map(fmtCell).join(sep)];
+  for (const p of postings) lines.push(rowOf(p).map(fmtCell).join(sep));
+  const content = lines.join(eol) + eol;
+  const ext = isTab ? 'txt' : 'csv';
+  const filename = `journal_${period.from}_to_${period.to}_${cur}_${fmt}.${ext}`;
+  const contentType = isTab ? 'text/plain; charset=utf-8' : 'text/csv; charset=utf-8';
+  return { content, filename, contentType, count: postings.length };
+}
+
+// ── small util ───────────────────────────────────────────────────────
+function httpError(status, message, code) {
+  const err = new Error(message);
+  err.status = status; err.statusCode = status; err.code = code;
+  return err;
+}
+function safeParse(v) {
+  if (v == null) return null;
+  try { return JSON.parse(v); } catch (_) { return v; }
+}
+
+module.exports = {
+  ACCOUNT_TYPES, VAT_DIRECTIONS, EXPORT_FORMATS,
+  listAccounts, createAccount, updateAccount, deleteAccount,
+  listVatCodes, createVatCode, updateVatCode, deleteVatCode,
+  getMappings, setCategoryAccount, updateSettings,
+  getConfig, buildPostings, exportPostings,
+  _internal: { rateKey, csvEscape, neutralizeSpreadsheetFormula, minorToDecimal },
+};

backend/src/services/pdf-i18n.js

@@ -82,6 +82,13 @@ const LABELS = {
     tax_col_total: 'Gross',
     tax_col_status: 'Status',
     tax_col_skonto: 'Skonto',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Cancelled',
     tax_totals_by_rate: 'Totals by VAT rate',
     tax_grand_total_net: 'Total net',
@@ -89,6 +96,18 @@ const LABELS = {
     tax_grand_total_gross: 'Total gross',
     tax_cancelled_footnote: '{count} cancelled invoice(s) — amounts excluded from totals (shown for audit-trail continuity).',
     tax_no_invoices: 'No invoices in this period.',
+    tax_costs_section: 'Costs (incoming invoices + expenses)',
+    tax_summary_section: 'Summary (income / costs)',
+    tax_cost_col_source: 'Type',
+    tax_cost_col_supplier: 'Supplier / description',
+    tax_cost_col_tax_treatment: 'Tax treatment',
+    tax_cost_source_incoming: 'Incoming invoice',
+    tax_cost_source_expense: 'Expense',
+    tax_cost_total: 'Total costs',
+    tax_summary_income: 'Income',
+    tax_summary_costs: 'Costs',
+    tax_summary_result: 'Result',
+    tax_summary_vat_payable: 'VAT payable (output − input)',
     // Contracts (migration 130). Section labels stay in sync with the
     // SECTIONS_ORDER enum in contractService.
     contract_title: 'Contract',
@@ -190,6 +209,13 @@ const LABELS = {
     tax_col_total: 'Brutto',
     tax_col_status: 'Status',
     tax_col_skonto: 'Skonto',
+    tax_col_type: 'Typ',
+    tax_col_reference: 'Referenz',
+    tax_col_party: 'Kunde / Lieferant',
+    tax_col_tax: 'Steuer',
+    tax_type_outgoing: 'Ausgangsrechnung',
+    tax_type_incoming: 'Eingangsrechnung',
+    tax_type_expense: 'Aufwand',
     tax_status_cancelled: 'Storniert',
     tax_totals_by_rate: 'Summen nach MwSt-Satz',
     tax_grand_total_net: 'Gesamt Netto',
@@ -197,6 +223,18 @@ const LABELS = {
     tax_grand_total_gross: 'Gesamt Brutto',
     tax_cancelled_footnote: '{count} stornierte Rechnung(en) — Beträge nicht in den Summen enthalten (für lückenlose Nummernfolge dargestellt).',
     tax_no_invoices: 'Keine Rechnungen in diesem Zeitraum.',
+    tax_costs_section: 'Kosten (Eingangsrechnungen + Spesen)',
+    tax_summary_section: 'Zusammenfassung (Einnahmen / Ausgaben)',
+    tax_cost_col_source: 'Art',
+    tax_cost_col_supplier: 'Lieferant / Beschreibung',
+    tax_cost_col_tax_treatment: 'Steuerliche Behandlung',
+    tax_cost_source_incoming: 'Eingangsrechnung',
+    tax_cost_source_expense: 'Spese',
+    tax_cost_total: 'Summe Kosten',
+    tax_summary_income: 'Einnahmen',
+    tax_summary_costs: 'Ausgaben',
+    tax_summary_result: 'Ergebnis',
+    tax_summary_vat_payable: 'MWST-Zahllast (Umsatz- − Vorsteuer)',
     contract_title: 'Vertrag',
     contract_number_label: 'Vertragsnummer',
     section_basics: 'Vertragsgrundlagen',
@@ -291,6 +329,13 @@ const LABELS = {
     tax_col_total: 'Brut',
     tax_col_status: 'Statut',
     tax_col_skonto: 'Escompte',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Annulée',
     tax_totals_by_rate: 'Totaux par taux de TVA',
     tax_grand_total_net: 'Total net',
@@ -298,6 +343,18 @@ const LABELS = {
     tax_grand_total_gross: 'Total brut',
     tax_cancelled_footnote: '{count} facture(s) annulée(s) — montants exclus des totaux (affichés pour la continuité de la piste d\'audit).',
     tax_no_invoices: 'Aucune facture sur cette période.',
+    tax_costs_section: 'Charges (factures entrantes + frais)',
+    tax_summary_section: 'Résumé (revenus / charges)',
+    tax_cost_col_source: 'Type',
+    tax_cost_col_supplier: 'Fournisseur / description',
+    tax_cost_col_tax_treatment: 'Traitement fiscal',
+    tax_cost_source_incoming: 'Facture entrante',
+    tax_cost_source_expense: 'Frais',
+    tax_cost_total: 'Total des charges',
+    tax_summary_income: 'Revenus',
+    tax_summary_costs: 'Charges',
+    tax_summary_result: 'Résultat',
+    tax_summary_vat_payable: 'TVA à payer (collectée − déductible)',
   },
   nl: {
     // Machine-translated, flagged for native review.
@@ -361,6 +418,13 @@ const LABELS = {
     tax_col_total: 'Bruto',
     tax_col_status: 'Status',
     tax_col_skonto: 'Korting',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Geannuleerd',
     tax_totals_by_rate: 'Totalen per btw-tarief',
     tax_grand_total_net: 'Totaal netto',
@@ -368,6 +432,18 @@ const LABELS = {
     tax_grand_total_gross: 'Totaal bruto',
     tax_cancelled_footnote: '{count} geannuleerde factu(u)r(en) — bedragen uitgesloten van totalen (getoond voor continuïteit van het audit-spoor).',
     tax_no_invoices: 'Geen facturen in deze periode.',
+    tax_costs_section: 'Kosten (inkomende facturen + onkosten)',
+    tax_summary_section: 'Samenvatting (inkomsten / kosten)',
+    tax_cost_col_source: 'Type',
+    tax_cost_col_supplier: 'Leverancier / omschrijving',
+    tax_cost_col_tax_treatment: 'Fiscale behandeling',
+    tax_cost_source_incoming: 'Inkomende factuur',
+    tax_cost_source_expense: 'Onkosten',
+    tax_cost_total: 'Totale kosten',
+    tax_summary_income: 'Inkomsten',
+    tax_summary_costs: 'Kosten',
+    tax_summary_result: 'Resultaat',
+    tax_summary_vat_payable: 'Te betalen btw (af − voor)',
   },
   pt: {
     // Machine-translated, flagged for native review.
@@ -431,6 +507,13 @@ const LABELS = {
     tax_col_total: 'Bruto',
     tax_col_status: 'Estado',
     tax_col_skonto: 'Desconto',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Cancelada',
     tax_totals_by_rate: 'Totais por taxa de IVA',
     tax_grand_total_net: 'Total líquido',
@@ -438,6 +521,18 @@ const LABELS = {
     tax_grand_total_gross: 'Total bruto',
     tax_cancelled_footnote: '{count} fatura(s) cancelada(s) — valores excluídos dos totais (apresentados para continuidade do rastro de auditoria).',
     tax_no_invoices: 'Sem faturas neste período.',
+    tax_costs_section: 'Custos (faturas recebidas + despesas)',
+    tax_summary_section: 'Resumo (receitas / custos)',
+    tax_cost_col_source: 'Tipo',
+    tax_cost_col_supplier: 'Fornecedor / descrição',
+    tax_cost_col_tax_treatment: 'Tratamento fiscal',
+    tax_cost_source_incoming: 'Fatura recebida',
+    tax_cost_source_expense: 'Despesa',
+    tax_cost_total: 'Total de custos',
+    tax_summary_income: 'Receitas',
+    tax_summary_costs: 'Custos',
+    tax_summary_result: 'Resultado',
+    tax_summary_vat_payable: 'IVA a pagar (cobrado − dedutível)',
   },
   ru: {
     // Machine-translated, flagged for native review.
@@ -501,6 +596,13 @@ const LABELS = {
     tax_col_total: 'Брутто',
     tax_col_status: 'Статус',
     tax_col_skonto: 'Скидка',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Аннулирован',
     tax_totals_by_rate: 'Итоги по ставкам НДС',
     tax_grand_total_net: 'Итого нетто',
@@ -508,6 +610,18 @@ const LABELS = {
     tax_grand_total_gross: 'Итого брутто',
     tax_cancelled_footnote: '{count} аннулированных счёт(а/ов) — суммы исключены из итогов (показаны для непрерывности аудиторской цепочки).',
     tax_no_invoices: 'Нет счетов за этот период.',
+    tax_costs_section: 'Расходы (входящие счета + издержки)',
+    tax_summary_section: 'Итоги (доходы / расходы)',
+    tax_cost_col_source: 'Тип',
+    tax_cost_col_supplier: 'Поставщик / описание',
+    tax_cost_col_tax_treatment: 'Налоговый режим',
+    tax_cost_source_incoming: 'Входящий счёт',
+    tax_cost_source_expense: 'Расход',
+    tax_cost_total: 'Итого расходы',
+    tax_summary_income: 'Доходы',
+    tax_summary_costs: 'Расходы',
+    tax_summary_result: 'Результат',
+    tax_summary_vat_payable: 'НДС к уплате (исходящий − входящий)',
   },
 };
 

backend/src/services/quoteService.js

@@ -558,6 +558,11 @@ async function createQuote(payload, adminId) {
     if (payload.projectId !== undefined && await hasColumnCached('quotes', 'project_id')) {
       row.project_id = payload.projectId || null;
     }
+    // Migration 130 — snapshot the chosen output VAT code (immutable; the export
+    // emits exactly this rather than re-deriving from the mutable rate→code map).
+    if (payload.vatCode !== undefined && await hasColumnCached('quotes', 'vat_code')) {
+      row.vat_code = payload.vatCode ? String(payload.vatCode).slice(0, 16) : null;
+    }
     const inserted = await trx('quotes').insert(row).returning('id');
     const quoteId = typeof inserted[0] === 'object' ? inserted[0].id : inserted[0];
 
@@ -682,6 +687,10 @@ async function updateQuote(id, payload, adminId) {
     if (Object.prototype.hasOwnProperty.call(payload, 'projectId') && await hasColumnCached('quotes', 'project_id')) {
       updates.project_id = payload.projectId || null;
     }
+    // Migration 130 — VAT code snapshot.
+    if (Object.prototype.hasOwnProperty.call(payload, 'vatCode') && await hasColumnCached('quotes', 'vat_code')) {
+      updates.vat_code = payload.vatCode ? String(payload.vatCode).slice(0, 16) : null;
+    }
     await trx('quotes').where({ id }).update(updates);
 
     // When linked to a project, cascade across the deal lineage so the linked
@@ -1553,6 +1562,8 @@ async function duplicateQuote(id, adminId) {
     expectedDurationHours: quote.expected_duration_hours,
     paymentTermTemplateId: quote.payment_term_template_id,
     vatRate: quote.vat_rate,
+    // Migration 130 — VAT-code snapshot (so re-editing preserves it).
+    vatCode: quote.vat_code ?? null,
     shippingAmountMinor: quote.shipping_amount_minor,
     introText: quote.intro_text,
     outroText: quote.outro_text,

backend/src/services/rasterizeService.js

@@ -0,0 +1,76 @@
+/**
+ * PDF rasteriser for inbound supplier-invoice previews.
+ *
+ * Renders a single PDF page to a flat PNG via poppler's `pdftoppm` (an OS
+ * package installed in the Docker image — NOT a Node PDF library, so it doesn't
+ * count against the pdfkit+pdf-lib "no third PDF lib" rule). The admin UI shows
+ * ONLY these rasterised images, never the raw PDF — pdftoppm executes no
+ * embedded JavaScript and fetches no remote resources, so a malicious inbound
+ * PDF can neither run code in the browser nor phone home (SSRF/exfil).
+ *
+ * Rendered pages are cached on disk under
+ *   storage/business-docs/inbound/rendered/<docId>/page-<n>.png
+ * and regenerated on demand.
+ */
+const { execFile } = require('child_process');
+const path = require('path');
+const fs = require('fs');
+const fsp = require('fs').promises;
+const { getStoragePath } = require('../config/storage');
+const { AppError } = require('../utils/errors');
+const logger = require('../utils/logger');
+
+const RENDER_TIMEOUT_MS = 25000;
+const RENDER_DPI = 150;
+// Per-file resource bound (PR #622 concern 6): pages render one-per-request, so
+// a 1000-page hostile PDF could otherwise be walked page-by-page. Refuse to
+// render beyond this — the inbox pager is capped to match.
+const MAX_RENDERABLE_PAGES = 200;
+
+function renderedDir(docId) {
+  return path.join(getStoragePath(), 'business-docs', 'inbound', 'rendered', String(docId));
+}
+
+function execFileAsync(cmd, args, opts) {
+  return new Promise((resolve, reject) => {
+    execFile(cmd, args, opts, (err, stdout, stderr) => {
+      if (err) return reject(err);
+      return resolve({ stdout, stderr });
+    });
+  });
+}
+
+/**
+ * Rasterise one page of `pdfPath` to a cached PNG; returns its absolute path.
+ * @throws AppError 503 when pdftoppm is unavailable, 500 on render failure.
+ */
+async function getRenderedPagePath(docId, pdfPath, pageNum) {
+  if (!Number.isInteger(pageNum) || pageNum < 1 || pageNum > MAX_RENDERABLE_PAGES) {
+    throw new AppError(`Page out of range (1–${MAX_RENDERABLE_PAGES})`, 400, 'PAGE_OUT_OF_RANGE');
+  }
+  const dir = renderedDir(docId);
+  const outPng = path.join(dir, `page-${pageNum}.png`);
+  if (fs.existsSync(outPng)) return outPng;
+
+  await fsp.mkdir(dir, { recursive: true });
+  const outPrefix = path.join(dir, `page-${pageNum}`); // pdftoppm -singlefile appends .png
+  try {
+    await execFileAsync('pdftoppm', [
+      '-png', '-singlefile', '-r', String(RENDER_DPI),
+      '-f', String(pageNum), '-l', String(pageNum),
+      pdfPath, outPrefix,
+    ], { timeout: RENDER_TIMEOUT_MS, maxBuffer: 4 * 1024 * 1024 });
+  } catch (e) {
+    if (e && e.code === 'ENOENT') {
+      throw new AppError('PDF rasteriser (pdftoppm) is not installed', 503, 'RASTERIZER_UNAVAILABLE');
+    }
+    logger.error?.(`rasterizeService: pdftoppm failed for ${pdfPath} p${pageNum}: ${e.message}`);
+    throw new AppError('Failed to render PDF page', 500, 'RENDER_FAILED');
+  }
+  if (!fs.existsSync(outPng)) {
+    throw new AppError('Failed to render PDF page', 500, 'RENDER_FAILED');
+  }
+  return outPng;
+}
+
+module.exports = { getRenderedPagePath };

backend/src/services/taxReportService.js

@@ -49,6 +49,8 @@ const REPORTABLE_STATUSES = ['sent', 'paid', 'overdue', 'pending_delivery', 'can
 
 // D.2 — `ensureInt` consolidated into utils/numericHelpers.
 const { ensureInt } = require('../utils/numericHelpers');
+const { neutralizeSpreadsheetFormula } = require('../utils/spreadsheetSafe');
+const logger = require('../utils/logger');
 
 function ensureRate(v) {
   if (v === null || v === undefined || v === '') return 0;
@@ -157,6 +159,198 @@ async function loadSkontoMap(invoiceIds) {
   return map;
 }
 
+/**
+ * Cost side of the Milchbüchlein view (Einnahmen-Ausgaben-Rechnung).
+ *
+ * Aggregates the two cost entities the Accounting feature tracks, both
+ * keyed on an accrual date inside [from, to] and scoped to `cur`:
+ *
+ *   1. incoming invoices (`inbound_documents`) — external supplier
+ *      payables. Accrual date = invoice_date, falling back to created_at.
+ *      Excludes declined + duplicate rows (not real costs).
+ *   2. expenses (`expenses`) — internal own-costs (mileage / per-diem /
+ *      amount). Accrual date = created_at (no separate invoice date on
+ *      internal expenses). Excludes declined status + duplikat/abgelehnt
+ *      disposition.
+ *
+ * Both book to an event OR the company (event_id NULL = company); the
+ * report surfaces every cost regardless so the total is the full
+ * outflow for the period. Re-billed costs intentionally stay IN — the
+ * matching re-bill revenue is already counted on the income side, so
+ * keeping both sides nets correctly (a pure pass-through cancels out).
+ *
+ * Currency: the report is single-currency. Incoming invoices match on
+ * their own `currency`. Internal expenses are stored in CHF base
+ * (chf_amount_minor) plus an optional original-currency amount — for a
+ * CHF report we use the CHF base; for a foreign-currency report we match
+ * the expense's original_currency and use original_amount_minor.
+ *
+ * Tables are schema-guarded: a DB without the accounting migrations
+ * yields an empty cost side rather than throwing.
+ *
+ * Returns { rows, totalNet, totalVat, totalGross } in minor units.
+ */
+function normMinor(v) { return ensureInt(v); }
+
+async function loadCosts({ from, to, cur }) {
+  const rows = [];
+  let totalNet = 0;
+  let totalVat = 0;
+  let totalGross = 0;
+  // Input VAT is only reclaimable for domestic-style treatments; foreign
+  // non-reclaimable VAT is a cost, not a deduction. Feeds the report's
+  // VAT-payable (output − reclaimable input).
+  let reclaimableVat = 0;
+  // Inclusive upper bound covering the whole `to` day. Plain range comparison
+  // (no SQL date() function) so it's valid on both Postgres and SQLite — the
+  // mocked unit tests can't catch a PG-only function error. invoice_date is a
+  // DATE, created_at a TIMESTAMP; both compare correctly against ISO literals.
+  const toEnd = `${to} 23:59:59.999`;
+
+  const push = (r) => {
+    rows.push(r);
+    totalNet += r.netMinor;
+    totalVat += r.vatMinor;
+    totalGross += r.totalMinor;
+    if (r.taxTreatment !== 'foreign_vat_non_reclaimable') reclaimableVat += r.vatMinor;
+  };
+
+  // 1) Incoming invoices (external supplier payables).
+  if (await db.schema.hasTable('inbound_documents')) {
+    const inbound = await db('inbound_documents')
+      .leftJoin('events', 'inbound_documents.event_id', 'events.id')
+      // Date in range: invoice_date (a DATE) when set, else created_at (a
+      // TIMESTAMP). Split instead of COALESCE so we never compare mixed
+      // date/timestamp types (a Postgres error the mocked tests can't see).
+      .where((qb) => {
+        qb.whereBetween('inbound_documents.invoice_date', [from, to])
+          .orWhere((q2) => q2.whereNull('inbound_documents.invoice_date')
+            .andWhere('inbound_documents.created_at', '>=', from)
+            .andWhere('inbound_documents.created_at', '<=', toEnd));
+      })
+      // Currency match, but INCLUDE rows with no currency set — captured
+      // invoices (email/upload) often have a null currency; treat them as the
+      // report currency rather than silently dropping them from the cost side.
+      .where((qb) => { qb.where('inbound_documents.currency', cur).orWhereNull('inbound_documents.currency'); })
+      .whereNotIn('inbound_documents.status', ['declined', 'duplicate'])
+      .orderBy('inbound_documents.created_at', 'asc')
+      .select(
+        'inbound_documents.id',
+        'inbound_documents.invoice_date',
+        'inbound_documents.created_at',
+        'inbound_documents.supplier_name',
+        // inbound_documents has no free-text `description` column (that lives on
+        // `expenses`); use the supplier invoice number as the row descriptor so
+        // the cost side aligns with the expense rows without a phantom column.
+        'inbound_documents.invoice_number',
+        'inbound_documents.disposition',
+        'inbound_documents.tax_treatment',
+        'inbound_documents.status',
+        'inbound_documents.event_id',
+        'inbound_documents.net_amount_minor',
+        'inbound_documents.vat_amount_minor',
+        'inbound_documents.total_amount_minor',
+        'events.event_name as event_name',
+      );
+    for (const r of inbound) {
+      const vat = normMinor(r.vat_amount_minor);
+      let total = normMinor(r.total_amount_minor);
+      let net = normMinor(r.net_amount_minor);
+      if (!total && (net || vat)) total = net + vat;
+      if (!net && total) net = total - vat;
+      push({
+        id: r.id,
+        source: 'incoming',
+        date: r.invoice_date || r.created_at,
+        supplierLabel: (r.supplier_name && String(r.supplier_name).trim()) || '',
+        description: r.invoice_number || '',
+        eventName: r.event_id ? (r.event_name || '') : '',
+        disposition: r.disposition || '',
+        taxTreatment: r.tax_treatment || 'domestic',
+        status: r.status || '',
+        netMinor: net,
+        vatMinor: vat,
+        totalMinor: total,
+      });
+    }
+  }
+
+  // 2) Internal expenses (own-costs).
+  if (await db.schema.hasTable('expenses')) {
+    const isChf = cur === 'CHF';
+    const q = db('expenses')
+      .leftJoin('events', 'expenses.event_id', 'events.id')
+      .whereRaw('expenses.created_at >= ? AND expenses.created_at <= ?', [from, toEnd])
+      .whereNot('expenses.status', 'declined')
+      .whereNotIn('expenses.disposition', ['duplikat', 'abgelehnt']);
+    // CHF report includes every expense (all carry a CHF base). A
+    // foreign-currency report matches the expense's original currency.
+    if (!isChf) q.where('expenses.original_currency', cur);
+    const expenses = await q
+      .orderBy('expenses.created_at', 'asc')
+      .select(
+        'expenses.id',
+        'expenses.created_at',
+        'expenses.supplier_name',
+        'expenses.description',
+        'expenses.disposition',
+        'expenses.tax_treatment',
+        'expenses.status',
+        'expenses.event_id',
+        'expenses.original_currency',
+        'expenses.original_amount_minor',
+        'expenses.chf_amount_minor',
+        'expenses.net_amount_minor',
+        'expenses.vat_amount_minor',
+        'expenses.gross_amount_minor',
+        'events.event_name as event_name',
+      );
+    for (const r of expenses) {
+      const vat = normMinor(r.vat_amount_minor);
+      let net = normMinor(r.net_amount_minor);
+      let total = normMinor(r.gross_amount_minor);
+      // Fallback to the single stored amount when net/vat/gross are not
+      // broken out (internal mileage/per-diem expenses carry only a base
+      // amount, no VAT split).
+      const base = isChf ? normMinor(r.chf_amount_minor) : normMinor(r.original_amount_minor);
+      if (!total) total = (net || vat) ? net + vat : base;
+      if (!net) net = total - vat;
+      push({
+        id: r.id,
+        source: 'expense',
+        date: r.created_at,
+        supplierLabel: (r.supplier_name && String(r.supplier_name).trim()) || '',
+        description: r.description || '',
+        eventName: r.event_id ? (r.event_name || '') : '',
+        disposition: r.disposition || '',
+        taxTreatment: r.tax_treatment || 'domestic',
+        status: r.status || '',
+        netMinor: net,
+        vatMinor: vat,
+        totalMinor: total,
+      });
+    }
+  }
+
+  // Stable chronological order across both sources.
+  rows.sort((a, b) => String(a.date || '').localeCompare(String(b.date || '')));
+
+  return { rows, totalNet, totalVat, totalGross, reclaimableVat };
+}
+
+// Is the business VAT-registered? (Settings → Accounting). Returns null when the
+// setting was never set, so the caller can fall back to a behaviour-preserving
+// heuristic (charged output VAT this period ⇒ treat as registered).
+async function getVatRegisteredSetting() {
+  try {
+    const v = await getAppSetting('accounting_vat_registered');
+    if (v === undefined || v === null) return null;
+    return v === true || v === 1 || v === '1' || v === 'true';
+  } catch (_) {
+    return null;
+  }
+}
+
 /**
  * The main entry point.
  *
@@ -166,8 +360,13 @@ async function loadSkontoMap(invoiceIds) {
  * required and must match `invoices.currency` exactly — mixing
  * currencies in one report is unsound for tax filing, so the API
  * forces a single-currency view.
+ *
+ * `includeCosts` (default true) adds the Einnahmen-Ausgaben cost side
+ * (incoming invoices + expenses) plus a `summary` block (income vs cost
+ * vs result, and VAT payable = output VAT − input VAT). Pass false to
+ * get the legacy revenue-only shape.
  */
-async function getTaxReport({ from, to, currency } = {}) {
+async function getTaxReport({ from, to, currency, includeCosts = true } = {}) {
   if (!from || !to) {
     throw new Error('getTaxReport: `from` and `to` are required (YYYY-MM-DD)');
   }
@@ -283,6 +482,104 @@ async function getTaxReport({ from, to, currency } = {}) {
 
     const totalsByVatRate = Array.from(byRate.values()).sort((a, b) => a.vatRate - b.vatRate);
 
+    // Cost side (Einnahmen-Ausgaben). Optional so legacy callers that
+    // only want the revenue listing can opt out. The cost side is
+    // SUPPLEMENTARY — if it fails (e.g. an accounting table/column missing
+    // on an older install) it must NOT take down the core revenue report.
+    // Degrade to empty costs + log the real error for diagnosis.
+    let costs = { rows: [], totalNet: 0, totalVat: 0, totalGross: 0, reclaimableVat: 0 };
+    let costsError = null;
+    if (includeCosts) {
+      try {
+        costs = await loadCosts({ from, to, cur });
+      } catch (err) {
+        costsError = err.message;
+        logger.error?.(`taxReport: cost side failed (revenue still returned): ${err.message}`);
+      }
+    }
+
+    // VAT-payable honours the accounting settings: when NOT VAT-registered the
+    // business doesn't file VAT (payable = 0); when registered it's output VAT
+    // minus the RECLAIMABLE input VAT only (foreign non-reclaimable cost VAT is
+    // not deducted). Guideline figure — verify with your Treuhänder.
+    // PR #622 concern 4: when VAT registration is UNSET we must NOT guess from
+    // `grandTotalVat > 0` — a quarter with all-exempt cross-border sales has zero
+    // output VAT and would silently flip to "not registered", hiding the reclaim.
+    // Treat null as "not configured": refuse to compute a payable, surface a
+    // warning in the UI instead.
+    const vatRegisteredSetting = await getVatRegisteredSetting();
+    const vatRegistrationConfigured = vatRegisteredSetting !== null;
+    const vatRegistered = vatRegisteredSetting === true;
+    const reclaimableInputVat = costs.reclaimableVat != null ? costs.reclaimableVat : costs.totalVat;
+
+    // Summary: income vs cost vs result. Result = a simplified
+    // Einnahmen-Ausgaben surplus (net basis).
+    const summary = {
+      incomeNetMinor: grandTotalNet,
+      incomeVatMinor: grandTotalVat,
+      incomeGrossMinor: grandTotal,
+      costNetMinor: costs.totalNet,
+      costVatMinor: costs.totalVat,
+      costGrossMinor: costs.totalGross,
+      resultNetMinor: grandTotalNet - costs.totalNet,
+      resultGrossMinor: grandTotal - costs.totalGross,
+      vatRegistered,
+      vatRegistrationConfigured,
+      // null (not 0) when registration is unconfigured — the UI renders "—" + a
+      // "configure VAT registration" warning rather than a misleading number.
+      vatPayableMinor: !vatRegistrationConfigured
+        ? null
+        : (vatRegistered ? (grandTotalVat - reclaimableInputVat) : 0),
+    };
+
+    // Unified ledger (#5 — one typed, signed, sortable list). Outgoing
+    // invoices carry POSITIVE amounts; incoming invoices + expenses are
+    // NEGATIVE so sorting by value runs income → costs and the column
+    // nets toward the Result. The legacy `rows` / `costs` shapes are
+    // kept above for back-compat; this is the new canonical surface for
+    // the on-screen table + PDF/CSV exports.
+    const ledger = [
+      ...rows.map((r) => ({
+        key: `out-${r.id}`,
+        type: 'outgoing',
+        date: r.issueDate,
+        reference: r.invoiceNumber,
+        party: r.customerLabel || '',
+        eventName: r.eventName || '',
+        vatRate: r.vatRate,
+        taxTreatment: null,
+        status: r.status,
+        isCancelled: r.isCancelled,
+        isReissue: r.isReissue,
+        kind: r.kind,
+        skontoApplied: r.skontoApplied,
+        skontoAmountMinor: r.skontoAmountMinor,
+        netMinor: r.netMinor,
+        vatMinor: r.vatMinor,
+        totalMinor: r.totalMinor,
+      })),
+      ...costs.rows.map((c) => ({
+        key: `${c.source}-${c.id}`,
+        type: c.source === 'incoming' ? 'incoming' : 'expense',
+        date: c.date,
+        reference: c.description || '',
+        party: c.supplierLabel || '',
+        eventName: c.eventName || '',
+        vatRate: null,
+        taxTreatment: c.taxTreatment || 'domestic',
+        status: c.status,
+        isCancelled: false,
+        isReissue: false,
+        kind: null,
+        skontoApplied: false,
+        skontoAmountMinor: 0,
+        netMinor: -Math.abs(c.netMinor),
+        vatMinor: -Math.abs(c.vatMinor),
+        totalMinor: -Math.abs(c.totalMinor),
+      })),
+    ];
+    ledger.sort((a, b) => String(a.date || '').localeCompare(String(b.date || '')));
+
     return {
       rows,
       totalsByVatRate,
@@ -290,6 +587,10 @@ async function getTaxReport({ from, to, currency } = {}) {
       grandTotalVat,
       grandTotal,
       cancelledCount,
+      costs,
+      costsError,
+      summary,
+      ledger,
       currency: cur,
       period: { from, to },
     };
@@ -351,21 +652,19 @@ async function loadRenderContext(locale) {
 // uncluttered with just "R-2026-0001" — easier to scan for an
 // auditor looking at the sequence.
 const TAX_TABLE_COLS = [
-  { key: 'idx',      labelKey: 'tax_col_no',       width: 26,  align: 'right' },
+  { key: 'idx',       labelKey: 'tax_col_no',        width: 22,  align: 'right' },
-  { key: 'date',     labelKey: 'tax_col_date',     width: 60,  align: 'left'  },
+  { key: 'type',      labelKey: 'tax_col_type',      width: 58,  align: 'left'  },
-  { key: 'invoice',  labelKey: 'tax_col_invoice',  width: 100, align: 'left'  },
+  { key: 'date',      labelKey: 'tax_col_date',      width: 56,  align: 'left'  },
-  { key: 'customer', labelKey: 'tax_col_customer', width: 132, align: 'left'  },
+  { key: 'reference', labelKey: 'tax_col_reference', width: 88,  align: 'left'  },
-  { key: 'event',    labelKey: 'tax_col_event',    width: 95,  align: 'left'  },
+  { key: 'party',     labelKey: 'tax_col_party',     width: 116, align: 'left'  },
-  { key: 'vatRate',  labelKey: 'tax_col_vat_rate', width: 42,  align: 'right' },
+  { key: 'event',     labelKey: 'tax_col_event',     width: 86,  align: 'left'  },
-  { key: 'net',      labelKey: 'tax_col_net',      width: 70,  align: 'right' },
+  { key: 'tax',       labelKey: 'tax_col_tax',       width: 64,  align: 'left'  },
-  { key: 'vat',      labelKey: 'tax_col_vat',      width: 60,  align: 'right' },
+  { key: 'net',       labelKey: 'tax_col_net',       width: 70,  align: 'right' },
-  { key: 'total',    labelKey: 'tax_col_total',    width: 80,  align: 'right' },
+  { key: 'vat',       labelKey: 'tax_col_vat',       width: 58,  align: 'right' },
+  { key: 'total',     labelKey: 'tax_col_total',     width: 80,  align: 'right' },
   // Skonto column (migration 126) — blank for non-Skonto rows so the
-  // column reads quietly until it has data. Shrunk neighbouring text
+  // column reads quietly until it has data.
-  // columns slightly to make space without going over the landscape
+  { key: 'skonto',    labelKey: 'tax_col_skonto',    width: 50,  align: 'right' },
-  // content width.
-  { key: 'skonto',   labelKey: 'tax_col_skonto',   width: 56,  align: 'right' },
-  { key: 'status',   labelKey: 'tax_col_status',   width: 58,  align: 'left'  },
 ];
 
 function colX(leftMargin, index) {
@@ -400,22 +699,31 @@ function formatVatRate(rate, locale) {
   return `${formatted} %`;
 }
 
-function rowCellValues(row, idx, locale, dateFormat) {
+function rowCellValues(row, idx, locale, dateFormat, currency) {
   const intlLocale = locale === 'de' ? 'de-CH' : 'en-GB';
+  const typeLabel = t(
+    locale,
+    row.type === 'outgoing' ? 'tax_type_outgoing'
+      : row.type === 'incoming' ? 'tax_type_incoming'
+        : 'tax_type_expense',
+  );
+  const reference = row.isCancelled
+    ? `${row.reference || ''} (${t(locale, 'tax_status_cancelled')})`
+    : (row.reference || '');
   return {
     idx: String(idx),
-    date: formatDate(row.issueDate, dateFormat),
+    type: typeLabel,
-    invoice: row.invoiceNumber, // no inline "(Cancelled)" — keep the column tidy; status is its own column
+    date: formatDate(row.date, dateFormat),
-    customer: row.customerLabel || '',
+    reference,
+    party: row.party || '',
     event: row.eventName || '',
-    vatRate: formatVatRate(row.vatRate, locale),
+    tax: row.type === 'outgoing' ? formatVatRate(row.vatRate, locale) : (row.taxTreatment || ''),
-    net: formatMinor(row.netMinor, row.currency, intlLocale),
+    net: formatMinor(row.netMinor, currency, intlLocale),
-    vat: formatMinor(row.vatMinor, row.currency, intlLocale),
+    vat: formatMinor(row.vatMinor, currency, intlLocale),
-    total: formatMinor(row.totalMinor, row.currency, intlLocale),
+    total: formatMinor(row.totalMinor, currency, intlLocale),
     skonto: row.skontoApplied
-      ? formatMinor(row.skontoAmountMinor, row.currency, intlLocale)
+      ? formatMinor(row.skontoAmountMinor, currency, intlLocale)
       : '',
-    status: row.isCancelled ? t(locale, 'tax_status_cancelled') : '',
   };
 }
 
@@ -427,8 +735,29 @@ function rowCellValues(row, idx, locale, dateFormat) {
  * Currency is required and used to scope the data (same contract as
  * getTaxReport). Locale defaults to the business profile's default.
  */
-async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
+// Export scope (PR/Liechtenstein follow-up): the readable PDF/CSV exports can be
+// limited to the income or the cost side — handy when the Treuhänder only needs
+// one basis (e.g. income for the 20%-Gewinnungskosten flat deduction). The
+// on-screen report is unaffected; only the exports filter.
+const TAX_EXPORT_SCOPES = ['all', 'income', 'cost'];
+function normalizeScope(scope) {
+  return TAX_EXPORT_SCOPES.includes(scope) ? scope : 'all';
+}
+function scopeLedger(ledger, scope) {
+  if (scope === 'income') return (ledger || []).filter((r) => r.type === 'outgoing');
+  if (scope === 'cost') return (ledger || []).filter((r) => r.type === 'incoming' || r.type === 'expense');
+  return ledger || [];
+}
+
+async function renderTaxReportPdf({ from, to, currency, locale, scope } = {}) {
   const report = await getTaxReport({ from, to, currency });
+  const xScope = normalizeScope(scope);
+  report.ledger = scopeLedger(report.ledger, xScope);
+  // The per-rate breakdown is income-only — drop it from a cost-only export.
+  if (xScope === 'cost') report.totalsByVatRate = [];
+  const showIncome = xScope !== 'cost';
+  const showCosts = xScope !== 'income';
+  const showResult = xScope === 'all';
   const renderCtx = await loadRenderContext(locale);
   const useLocale = renderCtx.locale;
   const intlLocale = useLocale === 'de' ? 'de-CH' : 'en-GB';
@@ -484,7 +813,7 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
       const tableBottomLimit = page.height - page.marginBottom - 110; // leave room for totals
       const tableWidth = TAX_TABLE_COLS.reduce((s, c) => s + c.width, 0);
 
-      if (report.rows.length === 0) {
+      if (report.ledger.length === 0) {
         doc.font(fonts.body).fontSize(10).fillColor('#555')
           .text(t(useLocale, 'tax_no_invoices'), leftMargin, y + 6, {
             width: tableWidth, align: 'center',
@@ -507,7 +836,7 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
       // wrap (they're either ints or money strings whose width we
       // budget for) — only text cells (customer, event, invoice,
       // status) opt into natural wrapping.
-      const isWrappable = (col) => ['invoice', 'customer', 'event', 'status'].includes(col.key);
+      const isWrappable = (col) => ['type', 'reference', 'party', 'event', 'tax'].includes(col.key);
       const measureCellHeight = (value, col) => {
         const s = safeStr(value);
         if (!s) return 0;
@@ -520,9 +849,9 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
         return doc.heightOfString(s, opts);
       };
 
-      for (let i = 0; i < report.rows.length; i += 1) {
+      for (let i = 0; i < report.ledger.length; i += 1) {
-        const row = report.rows[i];
+        const row = report.ledger[i];
-        const cells = rowCellValues(row, i + 1, useLocale, renderCtx.dateFormat);
+        const cells = rowCellValues(row, i + 1, useLocale, renderCtx.dateFormat, report.currency);
 
         // Set the font BEFORE measuring so heightOfString reads the
         // exact rendering state we'll use for doc.text below.
@@ -585,7 +914,10 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
       // otherwise PDFKit auto-paginates mid-totals, creating phantom
       // pages whose footer ends up at unexpected Y positions on the
       // subsequent bufferedPageRange loop.
-      const totalsHeightEstimate = 16 + (report.totalsByVatRate.length * 13) + 8 + 39 + 12;
+      // Header (16) + one line per VAT bucket (13) + divider (8) +
+      // three income/costs/result summary rows (39) + a 12pt cushion.
+      const summaryHeight = 8 + (3 * 13);
+      const totalsHeightEstimate = 16 + (report.totalsByVatRate.length * 13) + 12 + summaryHeight;
       const footerReserve = 24; // 12 above + 12 of page-number text room
       if (y + 12 + totalsHeightEstimate + footerReserve > page.height - page.marginBottom) {
         doc.addPage({
@@ -619,22 +951,25 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
           totalsX + 270, ty, { width: 90, align: 'right' });
         ty += 13;
       }
-      // Divider above grand totals.
+      // Divider above the income / costs / result summary.
       doc.moveTo(totalsX, ty + 2).lineTo(totalsX + totalsBoxWidth, ty + 2)
         .lineWidth(0.6).strokeColor('#000').stroke();
       ty += 6;
-      doc.font(fonts.bold);
+      // Income / Costs / Result summary (mirrors the on-screen summary
-      doc.text(t(useLocale, 'tax_grand_total_net'), totalsX, ty, { width: 170, align: 'left' });
+      // box). Costs are shown NEGATIVE so the Result reads as a plain
-      doc.text(formatMinor(report.grandTotalNet, report.currency, intlLocale),
+      // sum of the column. Net / VAT / Gross across the three lines.
-        totalsX + 175, ty, { width: 90, align: 'right' });
+      const s = report.summary;
-      ty += 13;
+      const summaryLine = (labelKey, netMinor, vatMinor, grossMinor, bold) => {
-      doc.text(t(useLocale, 'tax_grand_total_vat'), totalsX, ty, { width: 170, align: 'left' });
+        doc.font(bold ? fonts.bold : fonts.body).fontSize(9).fillColor('#000');
-      doc.text(formatMinor(report.grandTotalVat, report.currency, intlLocale),
+        doc.text(t(useLocale, labelKey), totalsX, ty, { width: 80, align: 'left' });
-        totalsX + 175, ty, { width: 90, align: 'right' });
+        doc.text(formatMinor(netMinor, report.currency, intlLocale), totalsX + 80, ty, { width: 90, align: 'right' });
-      ty += 13;
+        doc.text(formatMinor(vatMinor, report.currency, intlLocale), totalsX + 175, ty, { width: 90, align: 'right' });
-      doc.text(t(useLocale, 'tax_grand_total_gross'), totalsX, ty, { width: 170, align: 'left' });
+        doc.text(formatMinor(grossMinor, report.currency, intlLocale), totalsX + 270, ty, { width: 90, align: 'right' });
-      doc.text(formatMinor(report.grandTotal, report.currency, intlLocale),
+        ty += 13;
-        totalsX + 270, ty, { width: 90, align: 'right' });
+      };
+      if (showIncome) summaryLine('tax_summary_income', s.incomeNetMinor, s.incomeVatMinor, s.incomeGrossMinor, !showResult);
+      if (showCosts) summaryLine('tax_summary_costs', -Math.abs(s.costNetMinor), -Math.abs(s.costVatMinor), -Math.abs(s.costGrossMinor), !showResult);
+      if (showResult) summaryLine('tax_summary_result', s.resultNetMinor, s.vatPayableMinor, s.resultGrossMinor, true);
 
       // Cancelled footnote (bottom-left). Only when there are any.
       if (report.cancelledCount > 0) {
@@ -688,66 +1023,96 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
  *   renderTaxReportCsv({ from, to, currency, locale })
  *     → Promise<{ content, filename, contentType }>
  */
-async function renderTaxReportCsv({ from, to, currency, locale } = {}) {
+async function renderTaxReportCsv({ from, to, currency, locale, scope } = {}) {
   const report = await getTaxReport({ from, to, currency });
+  const xScope = normalizeScope(scope);
+  report.ledger = scopeLedger(report.ledger, xScope);
   const useLocale = locale || 'en';
 
-  const headers = [
-    t(useLocale, 'tax_col_no'),
-    t(useLocale, 'tax_col_date'),
-    t(useLocale, 'tax_col_invoice'),
-    t(useLocale, 'tax_col_customer'),
-    t(useLocale, 'tax_col_event'),
-    t(useLocale, 'tax_col_vat_rate'),
-    `${t(useLocale, 'tax_col_net')} (${report.currency})`,
-    `${t(useLocale, 'tax_col_vat')} (${report.currency})`,
-    `${t(useLocale, 'tax_col_total')} (${report.currency})`,
-    t(useLocale, 'tax_status_cancelled'),
-    // Migration 126 — Skonto export. `tax_col_skonto` is the discount
-    // amount in major units; admin's accountant reconciles the line.
-    `${t(useLocale, 'tax_col_skonto')} (${report.currency})`,
-  ];
-
   const escape = (cell) => {
-    const s = cell === null || cell === undefined ? '' : String(cell);
+    // Formula-injection defence (Excel/Numbers) THEN RFC-4180 quote-wrap. The
-    // RFC 4180: wrap in quotes when the value contains comma, quote,
+    // quote wrap alone does NOT stop formula evaluation — only the leading
-    // or newline. We always wrap, simpler + bulletproof for Excel.
+    // single-quote prefix does.
+    const s = neutralizeSpreadsheetFormula(cell === null || cell === undefined ? '' : String(cell));
     return `"${s.replace(/"/g, '""')}"`;
   };
 
   const minorToDotDecimal = (m) => ((Number(m) || 0) / 100).toFixed(2);
 
+  // yyyy-mm-dd, robust to Postgres returning dates as JS Date objects (SQLite
+  // returns strings) — raw String(dateObj) is "Thu Jan 15", not an ISO date.
+  const isoDate = (d) => {
+    if (!d) return '';
+    if (d instanceof Date) {
+      return `${d.getFullYear()}-${String(d.getMonth() + 1).padStart(2, '0')}-${String(d.getDate()).padStart(2, '0')}`;
+    }
+    return String(d).slice(0, 10);
+  };
+
+  const typeLabelKey = (type) => (
+    type === 'outgoing' ? 'tax_type_outgoing'
+      : type === 'incoming' ? 'tax_type_incoming'
+        : 'tax_type_expense'
+  );
+
+  // ONE unified ledger table. Amounts are already signed in the ledger
+  // (outgoing positive, costs negative) — emitted as-is.
+  const headers = [
+    t(useLocale, 'tax_col_no'),
+    t(useLocale, 'tax_col_type'),
+    t(useLocale, 'tax_col_date'),
+    t(useLocale, 'tax_col_reference'),
+    t(useLocale, 'tax_col_party'),
+    t(useLocale, 'tax_col_event'),
+    t(useLocale, 'tax_col_tax'),
+    `${t(useLocale, 'tax_col_net')} (${report.currency})`,
+    `${t(useLocale, 'tax_col_vat')} (${report.currency})`,
+    `${t(useLocale, 'tax_col_total')} (${report.currency})`,
+    // Migration 126 — Skonto export. `tax_col_skonto` is the discount
+    // amount in major units; admin's accountant reconciles the line.
+    `${t(useLocale, 'tax_col_skonto')} (${report.currency})`,
+  ];
+
   const lines = [headers.map(escape).join(',')];
-  report.rows.forEach((row, i) => {
+  report.ledger.forEach((row, i) => {
+    const reference = row.isCancelled
+      ? `${row.reference || ''} (${t(useLocale, 'tax_status_cancelled')})`
+      : (row.reference || '');
+    const tax = row.type === 'outgoing'
+      ? Number(row.vatRate).toFixed(2)
+      : (row.taxTreatment || '');
     lines.push([
       i + 1,
-      row.issueDate,
+      t(useLocale, typeLabelKey(row.type)),
-      row.invoiceNumber,
+      isoDate(row.date),
-      row.customerLabel,
+      reference,
+      row.party,
       row.eventName,
-      Number(row.vatRate).toFixed(2),
+      tax,
       minorToDotDecimal(row.netMinor),
       minorToDotDecimal(row.vatMinor),
       minorToDotDecimal(row.totalMinor),
-      row.isCancelled ? '1' : '0',
       row.skontoApplied ? minorToDotDecimal(row.skontoAmountMinor) : '',
     ].map(escape).join(','));
   });
-  // Trailing totals row: blank cells + grand totals at the end so
+
-  // the column alignment matches the data rows when opened in Excel.
+  // Trailing blank line, then the income / costs / result summary block.
-  lines.push('');
+  const summary = report.summary;
-  lines.push([
+  if (summary) {
-    '', '', '',
+    lines.push('');
-    t(useLocale, 'tax_grand_total_gross'),
+    lines.push(escape(t(useLocale, 'tax_summary_section')));
-    '', '',
+    const sline = (labelKey, net, vat, gross) => lines.push([
-    minorToDotDecimal(report.grandTotalNet),
+      '', '', '', t(useLocale, labelKey), '', '',
-    minorToDotDecimal(report.grandTotalVat),
+      minorToDotDecimal(net), minorToDotDecimal(vat), minorToDotDecimal(gross),
-    minorToDotDecimal(report.grandTotal),
+    ].map(escape).join(','));
-    '', '',
+    if (xScope !== 'cost') sline('tax_summary_income', summary.incomeNetMinor, summary.incomeVatMinor, summary.incomeGrossMinor);
-  ].map(escape).join(','));
+    if (xScope !== 'income') sline('tax_summary_costs', summary.costNetMinor, summary.costVatMinor, summary.costGrossMinor);
+    if (xScope === 'all') sline('tax_summary_result', summary.resultNetMinor, summary.vatPayableMinor, summary.resultGrossMinor);
+  }
 
   const content = lines.join('\r\n') + '\r\n';
-  const filename = `tax_report_${report.period.from}_to_${report.period.to}_${report.currency}.csv`;
+  const scopeTag = xScope === 'all' ? '' : `${xScope}_`;
+  const filename = `tax_report_${scopeTag}${report.period.from}_to_${report.period.to}_${report.currency}.csv`;
   return { content, filename, contentType: 'text/csv; charset=utf-8' };
 }
 
@@ -756,5 +1121,5 @@ module.exports = {
   renderTaxReportPdf,
   renderTaxReportCsv,
   // Exposed for unit tests.
-  _internal: { grossUpLateFee, computeReportedAmounts, buildCustomerLabel, formatVatRate },
+  _internal: { grossUpLateFee, computeReportedAmounts, buildCustomerLabel, formatVatRate, loadCosts, scopeLedger, normalizeScope },
 };

backend/src/utils/appSettings.js

@@ -35,4 +35,22 @@ async function getAppSetting(key, defaultValue = null) {
   }
 }
 
-module.exports = { getAppSetting };
+/**
+ * Schema-correct upsert into app_settings. The table has NO `created_at`
+ * column (only setting_key/setting_value/setting_type + updated_at — see
+ * src/database/db.js), so inserting created_at throws and silently breaks the
+ * FIRST save of any new key. Centralised here so route authors can't
+ * re-introduce that bug (PR #622 concern 5). `setting_value` is expected to be
+ * already JSON-stringified, matching getAppSetting's JSON.parse on read.
+ */
+async function upsertAppSetting(setting_key, setting_value, setting_type, conn = db) {
+  const existing = await conn('app_settings').where({ setting_key }).first();
+  if (existing) {
+    await conn('app_settings').where({ setting_key })
+      .update({ setting_value, setting_type, updated_at: new Date() });
+  } else {
+    await conn('app_settings').insert({ setting_key, setting_value, setting_type, updated_at: new Date() });
+  }
+}
+
+module.exports = { getAppSetting, upsertAppSetting };

backend/src/utils/dbErrors.js

@@ -0,0 +1,15 @@
+/**
+ * Cross-driver detector for a unique-constraint violation. The error shape
+ * varies by driver: Postgres → SQLSTATE `23505`; better-sqlite3 →
+ * "UNIQUE constraint failed"; node-sqlite3 → `SQLITE_CONSTRAINT`. Used by the
+ * claim-then-work concurrency patterns (document_sequences, monthly-draft, the
+ * IMAP intake claim) to converge cleanly when a concurrent writer wins the race.
+ */
+function isUniqueViolation(err) {
+  if (!err) return false;
+  if (err.code === '23505' || err.code === 'SQLITE_CONSTRAINT') return true;
+  const msg = String(err.message || '');
+  return /unique/i.test(msg) || /sqlite_constraint/i.test(msg);
+}
+
+module.exports = { isUniqueViolation };

backend/src/utils/spreadsheetSafe.js

@@ -0,0 +1,19 @@
+/**
+ * Formula-injection defence for spreadsheet / accounting exports (CSV + Banana).
+ *
+ * A cell whose first character is one of `= + - @ TAB CR` is evaluated as a
+ * formula when the file is opened in Excel / Numbers / Banana. RFC-4180
+ * quote-wrapping does NOT stop that evaluation — only prefixing a single quote
+ * does. Vectors in picpeak are real: supplier_name, invoice_number,
+ * payment_reference and description are admin-editable (and sender-controlled
+ * once incoming-mail ingestion is live).
+ *
+ * Apply to BOTH the quoted CSV and the unquoted tab-separated Banana export —
+ * the tab export has no surrounding quotes, so it's the more exposed of the two.
+ */
+function neutralizeSpreadsheetFormula(value) {
+  const s = value === null || value === undefined ? '' : String(value);
+  return /^[=+\-@\t\r]/.test(s) ? `'${s}` : s;
+}
+
+module.exports = { neutralizeSpreadsheetFormula };

backend/storage/business-docs/quote/2026/Q-2026-0001.pdf

@@ -1 +0,0 @@
-pdf

docs/accounting-inbound-invoices.md

@@ -0,0 +1,65 @@
+# Accounting — Inbound supplier invoices, expenses & re-bill (MVP)
+
+> **Status:** new feature, in development on `feat/accounting-inbound-invoices` (based on `upstream/beta`).
+> **Maintainer scope decision required** before merge — this introduces a new top-level **Accounting** area, separate from CRM (see "Scope decisions" below).
+> **Legal:** every VAT / tax-treatment surface is an *example only* and must be reviewed with a Treuhänder before relying on it. Jurisdiction scope is **Liechtenstein-first** (Swiss/LI rails — QR-bill, LI MWST), not German DATEV/ELSTER.
+
+## Why
+The studio receives supplier invoices/receipts (hotels, equipment, fremdleistungen). Today they live in email/paper and are re-typed. This feature lets an admin **capture an incoming invoice** (upload, or **phone/tablet camera**), have its fields **best-effort extracted**, then give it a **disposition** — most importantly **re-bill it to a client** ("Weiterverrechnung") onto the relevant event's invoice with a contract-driven markup.
+
+This mirrors the existing **billable-hours** model (`customerHoursService`): an item is parked against a customer/event and folded into an invoice as a line item.
+
+## Scope decisions (maintainer)
+1. **New top-level "Accounting" area**, gated behind a new `accounting` feature flag (default OFF) and `accounting.view` / `accounting.manage` permissions — *not* bolted onto CRM. The existing tax-export page is a candidate to move here later (not in this MVP).
+2. **picpeak owns documents + books up to the export boundary**; certified external systems (Treuhänder / Abacus / Bexio) own statutory filing.
+3. **No paperless-ngx sidecar** — picpeak is the system of record; files live under `storage/` and are covered by the existing `backup_paths` walker.
+
+## MVP scope (this branch)
+- **Intake**: file upload **and camera capture** (phone/tablet) → `POST /api/admin/expenses/inbound` (accepts PDF + JPEG/PNG). Stored as the system of record; deduped by SHA-256.
+- **Best-effort extraction** (`extractionService`): ladder of Swiss-QR decode → PDF text layer → OCR. *Scaffolded with the interface in place; the heavy extractors (Tesseract OS package, QR decoder, isolated rasterise worker) are a follow-up — see "Deferred".*
+- **Inbox**: list documents as **„Neu / Unsortiert"**; parsed fields are editable/confirmable (parsing is assist, never blind trust). The **QR-encoded amount is stored separately** and surfaced for tamper cross-check — the **authoritative total is the text/line-item value**.
+- **5 dispositions**: `rebill` (Weiterverrechnen) · `durchlaufend` (Durchlaufender Posten) · `eigener_aufwand` (company expense) · `duplikat` · `abgelehnt` (with reason).
+- **Re-bill flow**: event-scoped (one event → one customer). Markup resolved **expense override → contract `Spesen-Zuschlag` clause → 0%** (percent or flat). Mints an editable **scheduled** invoice (admin can add more lines) — same pattern as `billUnbilledEntries`.
+- **Supplier-payment status** (decoupled from categorisation): „Zu zahlen / Bezahlt" with `payment_method` (unified with the outgoing list incl. **bank_transfer**).
+- **Expense categories**: seeded + admin-editable (colored label) — feed the future Erfolgsrechnung.
+- **`tax_treatment` captured from day 1** (`domestic` default) — stored for the books; reclaim/Bezugsteuer math is future (switches on when `business_profile.vat_id` is set).
+
+## Data model (migrations 122–125)
+Numbered from **122** to avoid colliding with the in-flight `feat/crm-improvements` migrations **117–121** (which are expected to merge first). If this lands before that branch, renumber to 117+.
+
+- **122** — seed `accounting` feature flag (default OFF).
+- **123** — seed `accounting.view` / `accounting.manage` permissions + grant to super_admin/admin.
+- **124** — `inbound_documents`, `expenses`, `expense_categories` (+ seed categories).
+- **125** — `contracts.expense_markup_type|_percent|_flat_minor` (the Spesen-Zuschlag clause).
+
+Key tables (all money in integer minor units, `*_amount_minor`):
+- `inbound_documents` — raw received doc + parsed/confirmable fields + `qr_amount_minor` (separate, untrusted) + `status` (unsorted/categorized/declined/duplicate).
+- `expenses` — the booking: `disposition`, `tax_treatment`, `event_id`, `customer_account_id`, FX (`original_*` + `chf_amount_minor` + `fx_locked`), `markup_type/_percent/_flat_minor`, `category_id`, `billed_invoice_id`, supplier-payment fields, `status`.
+- `expense_categories` — seeded colored labels.
+
+## API (`/api/admin/expenses`, gated by `accounting` flag + `accounting.*`)
+- `POST /inbound` (multipart) — capture an inbound doc (upload/camera).
+- `GET  /inbound` — list (filter by status, paginated).
+- `GET  /inbound/:id` — one doc.
+- `PATCH /inbound/:id` — confirm/edit parsed fields.
+- `POST /inbound/:id/categorize` — create an expense with a disposition.
+- `POST / ` — create a manual expense (no document).
+- `GET  / ` — list expenses (filter by status/disposition/customer/event).
+- `GET  /:id` — one expense.
+- `PATCH /:id` — edit (locked once billed).
+- `POST /:id/rebill` — re-bill to a client (event-scoped, contract markup) → scheduled invoice.
+- `POST /:id/supplier-payment` — toggle supplier paid + method.
+- `GET/POST/PATCH/DELETE /categories` — manage expense categories.
+
+## Camera capture (step 3)
+The `POST /inbound` endpoint accepts images, so a **mobile web** widget using
+`<input type="file" accept="image/*" capture="environment">` already enables phone/tablet camera capture — **no native app required for v1**. A native document-scanner (edge-detect/dewarp, multi-page) is a later UX upgrade that improves OCR accuracy.
+
+## Deferred (follow-ups)
+- Real extraction: Tesseract OCR (OS package in the Docker image, shell-out — *not* a sidecar), Swiss-QR decoder, **network-isolated rasterise worker** (no egress), CSP-locked image preview, never serve the raw PDF.
+- Email intake (`rechnungen@…` IMAP poll, forwarded-message parsing, message-id dedupe).
+- Bank reconciliation, FX auto-lock backstop (30-day), Erfolgsrechnung, customer-account close guard.
+- Frontend: the Accounting tab UI (inbox, disposition actions, re-bill dialog) + the camera widget.
+
+## Conventions followed
+Idempotent migrations (hasTable/hasColumn-guarded); new flag default OFF; flag reads tolerate `true|1|'1'`; money as integer `*_minor`; `requirePermission` guards; camelCase API ↔ snake_case service; multer + `safePath` containment at every file boundary; localized dates on display; tax/legal surfaces carry a "verify with Treuhänder" disclaimer.

frontend/src/App.tsx

@@ -66,6 +66,9 @@ import {
 import { CustomerAuthProvider } from './contexts/CustomerAuthContext';
 import { AdminLayout, AdminAuthWrapper } from './components/admin';
 import { ClientsLayout } from './components/admin/ClientsLayout';
+import { AccountingLayout, AccountingIndex } from './components/admin/AccountingLayout';
+import { AccountingInboxPage } from './pages/admin/accounting/AccountingInboxPage';
+import { ExpensesLedgerPage } from './pages/admin/accounting/ExpensesLedgerPage';
 import { RequireFeature } from './components/admin/RequireFeature';
 import { PageErrorBoundary, OfflineIndicator, SkipLink, DynamicFavicon, RobotsMetaTags, CMSContentBlock, Loading } from './components/common';
 import { MaintenanceWrapper } from './components/MaintenanceWrapper';
@@ -251,10 +254,10 @@ function App() {
                             />
                           </Route>
 
-                          {/* Tax / Steuer report — gated by `taxReport`. */}
+                          {/* Tax export moved permanently to the Accounting
-                          <Route element={<RequireFeature flag="taxReport" />}>
+                              section. Keep this path as a redirect so old
-                            <Route path="tax-report" element={<TaxReportPage />} />
+                              bookmarks / links don't 404. */}
-                          </Route>
+                          <Route path="tax-report" element={<Navigate to="/admin/accounting/tax-report" replace />} />
                           {/* Developer tools — gated by `crmDevelopment`. */}
                           <Route element={<RequireFeature flag="crmDevelopment" />}>
                             <Route path="development" element={<CrmDevelopmentPage />} />
@@ -268,6 +271,32 @@ function App() {
                         </Route>
                       </Route>
 
+                      {/* Accounting section (migration 122). Parent gated by
+                          the `accounting` flag. Hosts the Tax report — which
+                          relocates here from the CRM sub-nav when accounting
+                          is on — plus the future inbound-invoice / expenses
+                          pages. Each sub-route is independently flagged. */}
+                      <Route element={<RequireFeature flag="accounting" />}>
+                        <Route path="accounting" element={<AccountingLayout />}>
+                          <Route element={<RequireFeature flag="incomingInvoices" />}>
+                            <Route path="inbox" element={<AccountingInboxPage />} />
+                          </Route>
+                          <Route element={<RequireFeature flag="expenses" />}>
+                            <Route path="expenses" element={<ExpensesLedgerPage />} />
+                          </Route>
+                          <Route element={<RequireFeature flag="taxReport" />}>
+                            <Route path="tax-report" element={<TaxReportPage />} />
+                            {/* Treuhänder export moved onto the Tax page; keep
+                                the old path working for bookmarks. */}
+                            <Route path="export" element={<Navigate to="/admin/accounting/tax-report" replace />} />
+                          </Route>
+                          {/* Chart of accounts (Layer A) moved into Settings →
+                              Accounting; keep the old path working for bookmarks. */}
+                          <Route path="ledger" element={<Navigate to="/admin/settings?tab=accounting" replace />} />
+                          <Route index element={<AccountingIndex />} />
+                        </Route>
+                      </Route>
+
                       {/* Old /admin/customers paths now live under
                           /admin/clients/accounts. Kept indefinitely as
                           redirects so existing bookmarks and email links

frontend/src/components/admin/AccountingLayout.tsx

@@ -0,0 +1,169 @@
+/**
+ * Accounting section layout (migration 122).
+ *
+ * Wraps /admin/accounting/* routes with a Settings-style left sub-nav,
+ * mirroring ClientsLayout. Today it hosts the Tax report (relocated here
+ * from CRM when the `accounting` flag is on); the inbound-document inbox and
+ * expenses pages slot in as additional sub-nav entries when their UIs land.
+ */
+import React from 'react';
+import { NavLink, Outlet, Navigate, useLocation, useNavigate } from 'react-router-dom';
+import { useTranslation } from 'react-i18next';
+import { Landmark, Calculator, Inbox, Wallet } from 'lucide-react';
+import type { LucideIcon } from 'lucide-react';
+import { useFeatureFlags, type FeatureKey } from '../../contexts/FeatureFlagsContext';
+
+interface NavItem {
+  key: string;
+  to: string;
+  label: string;
+  icon: LucideIcon;
+  /** Feature flag that must be ON for this entry to render. */
+  featureFlag: FeatureKey;
+}
+
+export const AccountingLayout: React.FC = () => {
+  const { t } = useTranslation();
+  const location = useLocation();
+  const navigate = useNavigate();
+  const { flags } = useFeatureFlags();
+
+  const navItems: NavItem[] = [
+    {
+      key: 'inbox',
+      to: '/admin/accounting/inbox',
+      label: t('accounting.subnav.incomingInvoices', 'Incoming invoices'),
+      icon: Inbox,
+      featureFlag: 'incomingInvoices',
+    },
+    {
+      key: 'expenses',
+      to: '/admin/accounting/expenses',
+      label: t('accounting.subnav.expenses', 'Expenses'),
+      icon: Wallet,
+      featureFlag: 'expenses',
+    },
+    {
+      key: 'tax-report',
+      // The Treuhänder export now lives ON the Tax page (same period/currency
+      // filters, same data) instead of a separate sub-tab — see TaxReportPage.
+      to: '/admin/accounting/tax-report',
+      label: t('accounting.subnav.taxReport', 'Tax'),
+      icon: Calculator,
+      featureFlag: 'taxReport',
+    },
+    // Chart of accounts moved to Settings → Accounting (all accounting config
+    // lives there now); this section keeps only the operational pages.
+    // Future: Erfolgsrechnung (Layer B).
+  ];
+
+  const enabledItems = navItems.filter((item) => flags[item.featureFlag]);
+
+  const header = (
+    <div className="mb-6">
+      <h1 className="text-2xl font-bold text-neutral-900 dark:text-neutral-100">
+        {t('accounting.title', 'Accounting')}
+      </h1>
+      <p className="text-neutral-600 dark:text-neutral-400 mt-1">
+        {t('accounting.subtitle', 'Inbound supplier invoices, expenses and reporting.')}
+      </p>
+    </div>
+  );
+
+  if (enabledItems.length === 0) {
+    return (
+      <div>
+        {header}
+        <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">
+          <Landmark className="w-10 h-10 mx-auto mb-3 text-neutral-400" />
+          <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-1">
+            {t('accounting.empty.title', 'No accounting features enabled')}
+          </h2>
+          <p className="text-sm text-neutral-600 dark:text-neutral-400">
+            {t('accounting.empty.body', 'Enable the Tax report (or another accounting sub-feature) under Settings → Features to get started.')}
+          </p>
+        </div>
+      </div>
+    );
+  }
+
+  return (
+    <div>
+      {header}
+
+      <div className="grid grid-cols-1 lg:grid-cols-[220px_1fr] gap-6 lg:gap-8">
+        {/* Mobile: native select dropdown */}
+        <div className="lg:hidden">
+          <label htmlFor="accounting-section" className="sr-only">
+            {t('accounting.navAriaLabel', 'Accounting navigation')}
+          </label>
+          <select
+            id="accounting-section"
+            value={location.pathname}
+            onChange={(e) => navigate(e.target.value)}
+            className="w-full rounded-md border border-neutral-300 dark:border-neutral-600 bg-white dark:bg-neutral-800 px-3 py-2 text-sm font-medium text-neutral-900 dark:text-neutral-100 focus:outline-none focus:ring-2 focus:ring-primary-500"
+          >
+            {enabledItems.map((item) => (
+              <option key={item.key} value={item.to}>{item.label}</option>
+            ))}
+          </select>
+        </div>
+
+        {/* Desktop: sticky left rail */}
+        <aside className="hidden lg:block">
+          <nav
+            aria-label={t('accounting.navAriaLabel', 'Accounting navigation')}
+            className="sticky top-6 space-y-1"
+          >
+            {enabledItems.map((item) => {
+              const Icon = item.icon;
+              return (
+                <NavLink
+                  key={item.key}
+                  to={item.to}
+                  className={({ isActive }) =>
+                    `group w-full flex items-center gap-2.5 px-3 py-2 rounded-md text-sm font-medium transition-colors ${
+                      isActive
+                        ? 'bg-accent-dark text-white'
+                        : 'text-neutral-700 dark:text-neutral-300 hover:bg-neutral-100 dark:hover:bg-neutral-800'
+                    }`
+                  }
+                >
+                  {({ isActive }) => (
+                    <>
+                      <Icon
+                        className={`w-4 h-4 flex-shrink-0 ${
+                          isActive
+                            ? 'text-white'
+                            : 'text-neutral-500 dark:text-neutral-400 group-hover:text-neutral-700 dark:group-hover:text-neutral-200'
+                        }`}
+                      />
+                      <span className="truncate">{item.label}</span>
+                    </>
+                  )}
+                </NavLink>
+              );
+            })}
+          </nav>
+        </aside>
+
+        <div className="min-w-0">
+          <Outlet />
+        </div>
+      </div>
+    </div>
+  );
+};
+
+/**
+ * Index redirect for /admin/accounting — send to the first enabled
+ * sub-feature (Incoming invoices preferred, then Tax export). When none
+ * are on, render nothing; AccountingLayout shows its empty state.
+ */
+export const AccountingIndex: React.FC = () => {
+  const { flags } = useFeatureFlags();
+  if (flags.incomingInvoices) return <Navigate to="/admin/accounting/inbox" replace />;
+  if (flags.expenses) return <Navigate to="/admin/accounting/expenses" replace />;
+  if (flags.taxReport) return <Navigate to="/admin/accounting/tax-report" replace />;
+  return null;
+};

frontend/src/components/admin/AdminSidebar.tsx

@@ -10,6 +10,7 @@ import {
   X,
   Users,
   Briefcase,
+  Landmark,
   PanelLeftClose,
   PanelLeftOpen,
 } from 'lucide-react';
@@ -91,11 +92,24 @@ const navigation: NavItem[] = [
     // can't disagree: any sub-feature on lights up the entry, all off
     // hides it. Future siblings (e.g. `messaging`) get appended here
     // AND in the context derivation.
+    // taxReport intentionally excluded — Tax moved to the Accounting section
+    // and is not a Clients sub-nav item, so it must not reveal Clients (would
+    // open an empty ClientsLayout). Mirrors the context's `clients` derivation.
     featureFlagsAny: [
       'customerPortal', 'crmDevelopment', 'quotes', 'bills',
-      'taxReport', 'hoursLogging', 'contracts', 'calendar',
+      'hoursLogging', 'contracts', 'calendar', 'projects',
     ],
   },
+  // Accounting section (migration 122) — inbound supplier invoices,
+  // expenses + re-bill, and the tax report (which relocates here from
+  // the CRM sub-nav when `accounting` is on). Gated by the `accounting`
+  // master flag; the sub-pages inside AccountingLayout are each
+  // independently feature-gated.
+  {
+    nameKey: 'navigation.accounting', href: '/admin/accounting', icon: Landmark,
+    permission: 'accounting.view',
+    featureFlag: 'accounting',
+  },
 ];
 
 export const AdminSidebar: React.FC<AdminSidebarProps> = ({ isOpen, onClose, collapsed = false, onToggleCollapse }) => {

frontend/src/components/admin/ChartOfAccountsManager.tsx

@@ -0,0 +1,204 @@
+/**
+ * Chart of accounts manager (Layer A) — embedded in Settings → Accounting.
+ *
+ * Full CRUD for the Swiss/LI KMU-Kontenrahmen accounts, plus the mappings the
+ * Treuhänder export relies on: which account each expense category books to and
+ * the default/system accounts. Sits alongside VatCodesManager so all accounting
+ * configuration lives in one place.
+ *
+ * This data drives the export only — picpeak is not a double-entry ledger.
+ *
+ * NOTE: ledgerService.updateSettings is a PARTIAL merge, so this component saves
+ * ONLY the account keys (SETTING_ACCOUNT_KEYS); the VAT maps are owned by
+ * VatCodesManager. Scoping each patch keeps the two from reverting each other.
+ */
+import React, { useEffect, useMemo, useState } from 'react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useTranslation } from 'react-i18next';
+import { toast } from 'react-toastify';
+import { X, Plus, Pencil, Trash2, AlertCircle } from 'lucide-react';
+import { Button, Card, CardContent, Input, Loading } from '../common';
+import {
+  ledgerService, type LedgerAccount, type AccountType, type LedgerSettings,
+} from '../../services/ledger.service';
+import { categoryLabel } from '../../services/accounting.service';
+
+const ACCOUNT_TYPES: AccountType[] = ['asset', 'liability', 'equity', 'revenue', 'expense'];
+const labelCls = 'block text-xs font-medium text-neutral-700 dark:text-neutral-300 mb-1';
+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';
+const SETTING_ACCOUNT_KEYS: (keyof LedgerSettings)[] = [
+  'ledger_account_debitoren', 'ledger_account_kreditoren', 'ledger_account_bank', 'ledger_account_cash',
+  'ledger_account_default_revenue', 'ledger_account_default_expense',
+  'ledger_account_mileage', 'ledger_account_per_diem', 'ledger_account_rebilled_revenue',
+];
+
+// ── account modal ──────────────────────────────────────────────────────
+const AccountModal: React.FC<{ account?: LedgerAccount; onClose: () => void; onDone: () => void }> = ({ account, onClose, onDone }) => {
+  const { t } = useTranslation();
+  const isEdit = !!account;
+  const [number, setNumber] = useState(account?.number ?? '');
+  const [name, setName] = useState(account?.name ?? '');
+  const [type, setType] = useState<AccountType>(account?.type ?? 'expense');
+  const save = useMutation({
+    mutationFn: () => isEdit ? ledgerService.updateAccount(account!.id, { number, name, type }) : ledgerService.createAccount({ number, name, type }),
+    onSuccess: () => { toast.success(t('common.saved', 'Saved.')); onDone(); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+  return (
+    <div className="fixed inset-0 z-50 flex items-start justify-center bg-black/50 p-4">
+      <div className="mt-20 w-full max-w-sm rounded-xl bg-white dark:bg-neutral-900 shadow-xl">
+        <div className="flex items-center justify-between border-b border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">{isEdit ? t('ledger.account.editTitle', 'Edit account') : t('ledger.account.addTitle', 'Add account')}</h2>
+          <button onClick={onClose} className="text-neutral-400 hover:text-neutral-600"><X className="w-5 h-5" /></button>
+        </div>
+        <div className="px-5 py-4 space-y-3">
+          <div><label className={labelCls}>{t('ledger.account.number', 'Account number')}</label><Input value={number} onChange={(e) => setNumber(e.target.value)} placeholder="6700" /></div>
+          <div><label className={labelCls}>{t('ledger.account.name', 'Name')}</label><Input value={name} onChange={(e) => setName(e.target.value)} /></div>
+          <div><label className={labelCls}>{t('ledger.account.type', 'Type')}</label>
+            <select value={type} onChange={(e) => setType(e.target.value as AccountType)} className={selectCls}>
+              {ACCOUNT_TYPES.map((tp) => <option key={tp} value={tp}>{t(`ledger.accountType.${tp}`, tp)}</option>)}
+            </select>
+          </div>
+        </div>
+        <div className="flex justify-end gap-2 border-t border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <Button variant="outline" onClick={onClose}>{t('common.cancel', 'Cancel')}</Button>
+          <Button onClick={() => save.mutate()} disabled={save.isPending || !number || !name}>{save.isPending ? t('common.saving', 'Saving…') : t('common.save', 'Save')}</Button>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+export const ChartOfAccountsManager: React.FC = () => {
+  const { t } = useTranslation();
+  const qc = useQueryClient();
+  const [accountModal, setAccountModal] = useState<{ account?: LedgerAccount } | null>(null);
+
+  const { data: accounts, isLoading: la } = useQuery({ queryKey: ['ledger-accounts'], queryFn: () => ledgerService.listAccounts() });
+  const { data: mappings, isLoading: lm } = useQuery({ queryKey: ['ledger-mappings'], queryFn: () => ledgerService.getMappings() });
+
+  // Local editable copy of the settings (default/system accounts only).
+  const [settings, setSettings] = useState<LedgerSettings>({});
+  useEffect(() => { if (mappings?.settings) setSettings(mappings.settings); }, [mappings?.settings]);
+
+  const accountOptions = useMemo(() => (accounts ?? []).filter((a) => a.active), [accounts]);
+
+  const refetchAll = () => { qc.invalidateQueries({ queryKey: ['ledger-accounts'] }); qc.invalidateQueries({ queryKey: ['ledger-vat-codes'] }); qc.invalidateQueries({ queryKey: ['ledger-mappings'] }); };
+
+  const delAccount = useMutation({
+    mutationFn: (id: number) => ledgerService.deleteAccount(id),
+    onSuccess: () => { toast.success(t('common.deleted', 'Deleted.')); refetchAll(); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+  const setCat = useMutation({
+    mutationFn: ({ id, accId }: { id: number; accId: number | null }) => ledgerService.setCategoryAccount(id, accId),
+    onSuccess: () => { qc.invalidateQueries({ queryKey: ['ledger-mappings'] }); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+  // Save ONLY the account keys — the VAT maps are owned by VatCodesManager and
+  // updateSettings is a partial merge, so scoping the patch here prevents a
+  // stale full-settings save from reverting the maps.
+  const saveSettings = useMutation({
+    mutationFn: () => {
+      const patch: Partial<LedgerSettings> = {};
+      for (const k of SETTING_ACCOUNT_KEYS) patch[k] = settings[k];
+      return ledgerService.updateSettings(patch);
+    },
+    onSuccess: () => { toast.success(t('ledger.settingsSaved', 'Mappings saved.')); qc.invalidateQueries({ queryKey: ['ledger-mappings'] }); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+
+  const setAcctSetting = (key: keyof LedgerSettings, value: string) => setSettings((s) => ({ ...s, [key]: value }));
+
+  if (la || lm) return <Loading />;
+
+  return (
+    <div className="space-y-6">
+      <p className="flex items-start gap-2 text-xs text-neutral-500 dark:text-neutral-400">
+        <AlertCircle className="w-4 h-4 flex-shrink-0 mt-0.5" />
+        <span>{t('ledger.intro', 'Used only to produce the Treuhänder export — picpeak does not keep double-entry books. The seeded chart + VAT codes follow the Swiss/LI KMU-Kontenrahmen; adjust them to match your Treuhänder’s setup.')}</span>
+      </p>
+
+      {/* Default + system accounts */}
+      <Card>
+        <CardContent className="p-5">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100 mb-3">{t('ledger.defaults.title', 'Default & system accounts')}</h2>
+          <div className="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-3 gap-3">
+            {SETTING_ACCOUNT_KEYS.map((key) => (
+              <div key={key}>
+                <label className={labelCls}>{t(`ledger.defaults.${key}`, key)}</label>
+                <select value={settings[key] as string ?? ''} onChange={(e) => setAcctSetting(key, e.target.value)} className={selectCls}>
+                  <option value="">{t('ledger.defaults.none', '— none —')}</option>
+                  {accountOptions.map((a) => <option key={a.id} value={a.number}>{a.number} · {a.name}</option>)}
+                </select>
+              </div>
+            ))}
+          </div>
+
+          <div className="mt-4 flex justify-end">
+            <Button onClick={() => saveSettings.mutate()} disabled={saveSettings.isPending}>{saveSettings.isPending ? t('common.saving', 'Saving…') : t('ledger.saveDefaults', 'Save mappings')}</Button>
+          </div>
+        </CardContent>
+      </Card>
+
+      {/* Category → account */}
+      <Card>
+        <CardContent className="p-5">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100 mb-3">{t('ledger.categoryMap.title', 'Expense category → account')}</h2>
+          <div className="space-y-2">
+            {(mappings?.categories ?? []).map((c) => (
+              <div key={c.id} className="flex items-center gap-3">
+                <span className="flex-1 text-sm text-neutral-800 dark:text-neutral-200">{categoryLabel(c as any, t)}</span>
+                <select value={c.ledger_account_id ?? ''} onChange={(e) => setCat.mutate({ id: c.id, accId: e.target.value ? Number(e.target.value) : null })} className={selectCls} style={{ maxWidth: 320 }}>
+                  <option value="">{t('ledger.defaults.none', '— none —')}</option>
+                  {accountOptions.filter((a) => a.type === 'expense').map((a) => <option key={a.id} value={a.id}>{a.number} · {a.name}</option>)}
+                </select>
+              </div>
+            ))}
+          </div>
+        </CardContent>
+      </Card>
+
+      {/* Chart of accounts */}
+      <Card>
+        <CardContent className="p-5">
+          <div className="flex items-center justify-between mb-3">
+            <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">{t('ledger.accounts.title', 'Chart of accounts')}</h2>
+            <Button size="sm" onClick={() => setAccountModal({})}><Plus className="w-4 h-4 mr-1" /> {t('ledger.account.addTitle', 'Add account')}</Button>
+          </div>
+          <div className="overflow-x-auto">
+            <table className="w-full text-sm">
+              <thead className="text-left text-neutral-500 dark:text-neutral-400 border-b border-neutral-200 dark:border-neutral-700">
+                <tr>
+                  <th className="py-1.5 pr-3 font-medium">{t('ledger.account.number', 'No.')}</th>
+                  <th className="py-1.5 pr-3 font-medium">{t('ledger.account.name', 'Name')}</th>
+                  <th className="py-1.5 pr-3 font-medium">{t('ledger.account.type', 'Type')}</th>
+                  <th className="py-1.5 pr-3 font-medium text-right">{t('common.actions', 'Actions')}</th>
+                </tr>
+              </thead>
+              <tbody className="divide-y divide-neutral-100 dark:divide-neutral-800">
+                {(accounts ?? []).map((a) => (
+                  <tr key={a.id} className={a.active ? '' : 'opacity-50'}>
+                    <td className="py-1.5 pr-3 tabular-nums font-medium text-neutral-900 dark:text-neutral-100">{a.number}</td>
+                    <td className="py-1.5 pr-3 text-neutral-800 dark:text-neutral-200">{a.name}</td>
+                    <td className="py-1.5 pr-3 text-neutral-500 dark:text-neutral-400">{t(`ledger.accountType.${a.type}`, a.type)}</td>
+                    <td className="py-1.5 pr-3">
+                      <div className="flex items-center justify-end gap-1">
+                        <button onClick={() => setAccountModal({ account: a })} className="p-1 text-neutral-500 hover:text-neutral-800 dark:hover:text-neutral-200"><Pencil className="w-4 h-4" /></button>
+                        <button onClick={() => { if (window.confirm(t('ledger.account.confirmDelete', 'Delete this account?') as string)) delAccount.mutate(a.id); }} className="p-1 text-neutral-400 hover:text-red-600"><Trash2 className="w-4 h-4" /></button>
+                      </div>
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+            </table>
+          </div>
+        </CardContent>
+      </Card>
+
+      {accountModal && <AccountModal account={accountModal.account} onClose={() => setAccountModal(null)} onDone={() => { setAccountModal(null); refetchAll(); }} />}
+    </div>
+  );
+};
+
+export default ChartOfAccountsManager;

frontend/src/components/admin/ClientsLayout.tsx

@@ -88,13 +88,8 @@ export const ClientsLayout: React.FC = () => {
       icon: Receipt,
       featureFlag: 'bills',
     },
-    {
+    // Tax export moved permanently to the Accounting section (it is no
-      key: 'tax-report',
+    // longer a CRM sub-feature). See AccountingLayout.
-      to: '/admin/clients/tax-report',
-      label: t('clients.subnav.taxReport', 'Tax'),
-      icon: Calculator,
-      featureFlag: 'taxReport',
-    },
     // Future sub-features:
     //   { key: 'messaging', ... featureFlag: 'messaging' }
     {

frontend/src/components/admin/CustomerAccountPicker.tsx

@@ -120,10 +120,10 @@ export const CustomerAccountPicker: React.FC<Props> = ({ value, onChange, disabl
 
   return (
     <div ref={containerRef} className="relative">
-      <label className="block text-sm font-medium text-theme mb-1">
+      <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">
         {t('events.customerPicker.label', 'Customer accounts')}
       </label>
-      <p className="text-xs text-muted-theme mb-2">{helpText}</p>
+      <p className="text-xs text-neutral-500 dark:text-neutral-400 mb-2">{helpText}</p>
 
       {/* Selected chips */}
       {value.length > 0 && (
@@ -131,16 +131,11 @@ export const CustomerAccountPicker: React.FC<Props> = ({ value, onChange, disabl
           {value.map((c) => (
             <span
               key={c.id}
-              className="inline-flex items-center gap-1 px-2 py-1 rounded-full text-xs"
+              className="inline-flex items-center gap-1 px-2 py-1 rounded-full text-xs bg-neutral-100 dark:bg-neutral-800 text-neutral-900 dark:text-neutral-100 border border-neutral-200 dark:border-neutral-700"
-              style={{
-                backgroundColor: 'var(--color-elevated, #f5f5f5)',
-                color: 'var(--color-text)',
-                border: '1px solid var(--color-surface-border, #e5e5e5)',
-              }}
             >
               <span className="font-medium">{c.displayName?.trim() || c.email}</span>
               {c.displayName?.trim() && c.email !== c.displayName && (
-                <span className="text-muted-theme">· {c.email}</span>
+                <span className="text-neutral-500 dark:text-neutral-400">· {c.email}</span>
               )}
               {!disabled && (
                 <button
@@ -174,18 +169,14 @@ export const CustomerAccountPicker: React.FC<Props> = ({ value, onChange, disabl
       {/* Dropdown */}
       {isOpen && query.trim() !== '' && (
         <div
-          className="absolute left-0 right-0 mt-1 z-20 rounded-lg shadow-lg border max-h-72 overflow-y-auto"
+          className="absolute left-0 right-0 mt-1 z-20 rounded-lg shadow-lg border max-h-72 overflow-y-auto bg-white dark:bg-neutral-900 border-neutral-200 dark:border-neutral-700"
-          style={{
-            backgroundColor: 'var(--color-surface, #ffffff)',
-            borderColor: 'var(--color-surface-border, #e5e5e5)',
-          }}
         >
           {isSearching ? (
-            <div className="px-3 py-3 text-sm text-muted-theme">
+            <div className="px-3 py-3 text-sm text-neutral-500 dark:text-neutral-400">
               {t('events.customerPicker.searching', 'Searching…')}
             </div>
           ) : results.length === 0 ? (
-            <div className="px-3 py-3 text-sm text-muted-theme">
+            <div className="px-3 py-3 text-sm text-neutral-500 dark:text-neutral-400">
               {t('events.customerPicker.noResults', 'No matches. Invite this customer from Clients → Accounts first.')}
             </div>
           ) : (
@@ -197,7 +188,7 @@ export const CustomerAccountPicker: React.FC<Props> = ({ value, onChange, disabl
                     onClick={() => select(r)}
                     className="w-full text-left px-3 py-2 text-sm hover:bg-neutral-100 dark:hover:bg-neutral-700 flex items-center gap-2"
                   >
-                    <UserPlus className="w-4 h-4 text-muted-theme flex-shrink-0" />
+                    <UserPlus className="w-4 h-4 text-neutral-500 dark:text-neutral-400 flex-shrink-0" />
                     <span className="flex-1 truncate">{labelFor(r)}</span>
                   </button>
                 </li>

frontend/src/components/admin/CustomerCrmPanels.tsx

@@ -57,7 +57,7 @@ const QuotesPanel: React.FC<Props> = ({ customerAccountId }) => {
   return (
     <Card padding="lg">
       <div className="flex items-center justify-between mb-3">
-        <h2 className="text-lg font-semibold text-theme flex items-center gap-2">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 flex items-center gap-2">
           <FileText className="w-5 h-5" /> {t('customers.detail.quotesSection', 'Quotes')}
         </h2>
         <div className="flex gap-2">
@@ -78,18 +78,18 @@ const QuotesPanel: React.FC<Props> = ({ customerAccountId }) => {
       </div>
 
       {isLoading ? <Loading /> : !data || data.quotes.length === 0 ? (
-        <p className="text-sm text-muted-theme">
+        <p className="text-sm text-neutral-500 dark:text-neutral-400">
           {t('customers.detail.noQuotes', 'No quotes for this customer yet.')}
         </p>
       ) : (
-        <ul className="divide-y" style={{ borderColor: 'var(--color-surface-border)' }}>
+        <ul className="divide-y divide-neutral-200 dark:divide-neutral-700">
           {data.quotes.map((q) => (
             <li key={q.id} className="py-2 flex items-center justify-between gap-3">
               <div className="min-w-0 flex-1">
-                <Link to={`/admin/clients/quotes/${q.id}`} className="text-theme hover:underline font-mono text-sm">
+                <Link to={`/admin/clients/quotes/${q.id}`} className="text-neutral-900 dark:text-neutral-100 hover:underline font-mono text-sm">
                   {q.quoteNumber}
                 </Link>
-                <span className="text-xs text-muted-theme ml-2">{q.eventName || fmtDate(q.issueDate)}</span>
+                <span className="text-xs text-neutral-500 dark:text-neutral-400 ml-2">{q.eventName || fmtDate(q.issueDate)}</span>
               </div>
               <span className="text-sm tabular-nums">{formatMoney(Number(q.totalAmountMinor) / 100, q.currency)}</span>
               <span className={`px-2 py-0.5 rounded text-xs font-medium ${
@@ -118,7 +118,7 @@ const ContractsPanel: React.FC<Props> = ({ customerAccountId }) => {
   return (
     <Card padding="lg">
       <div className="flex items-center justify-between mb-3">
-        <h2 className="text-lg font-semibold text-theme flex items-center gap-2">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 flex items-center gap-2">
           <ScrollText className="w-5 h-5" /> {t('customers.detail.contractsSection', 'Contracts')}
         </h2>
         <div className="flex gap-2">
@@ -132,18 +132,18 @@ const ContractsPanel: React.FC<Props> = ({ customerAccountId }) => {
       </div>
 
       {isLoading ? <Loading /> : !data || data.contracts.length === 0 ? (
-        <p className="text-sm text-muted-theme">
+        <p className="text-sm text-neutral-500 dark:text-neutral-400">
           {t('customers.detail.noContracts', 'No contracts for this customer yet.')}
         </p>
       ) : (
-        <ul className="divide-y" style={{ borderColor: 'var(--color-surface-border)' }}>
+        <ul className="divide-y divide-neutral-200 dark:divide-neutral-700">
           {data.contracts.map((c) => (
             <li key={c.id} className="py-2 flex items-center justify-between gap-3">
               <div className="min-w-0 flex-1">
-                <Link to={`/admin/clients/contracts/${c.id}`} className="text-theme hover:underline font-mono text-sm">
+                <Link to={`/admin/clients/contracts/${c.id}`} className="text-neutral-900 dark:text-neutral-100 hover:underline font-mono text-sm">
                   {c.contractNumber}
                 </Link>
-                <span className="text-xs text-muted-theme ml-2 truncate">{c.title || fmtDate(c.issueDate)}</span>
+                <span className="text-xs text-neutral-500 dark:text-neutral-400 ml-2 truncate">{c.title || fmtDate(c.issueDate)}</span>
               </div>
               <span className={`px-2 py-0.5 rounded text-xs font-medium ${
                 c.status === 'fully_signed' ? 'bg-green-100 text-green-800'
@@ -172,7 +172,7 @@ const InvoicesPanel: React.FC<Props> = ({ customerAccountId }) => {
   return (
     <Card padding="lg">
       <div className="flex items-center justify-between mb-3">
-        <h2 className="text-lg font-semibold text-theme flex items-center gap-2">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 flex items-center gap-2">
           <Receipt className="w-5 h-5" /> {t('customers.detail.billsSection', 'Invoices')}
         </h2>
         <div className="flex gap-2">
@@ -187,18 +187,18 @@ const InvoicesPanel: React.FC<Props> = ({ customerAccountId }) => {
       </div>
 
       {isLoading ? <Loading /> : !data || data.invoices.length === 0 ? (
-        <p className="text-sm text-muted-theme">
+        <p className="text-sm text-neutral-500 dark:text-neutral-400">
           {t('customers.detail.noBills', 'No invoices for this customer yet.')}
         </p>
       ) : (
-        <ul className="divide-y" style={{ borderColor: 'var(--color-surface-border)' }}>
+        <ul className="divide-y divide-neutral-200 dark:divide-neutral-700">
           {data.invoices.map((inv) => (
             <li key={inv.id} className="py-2 flex items-center justify-between gap-3">
               <div className="min-w-0 flex-1">
-                <Link to={`/admin/clients/bills/${inv.id}`} className="text-theme hover:underline font-mono text-sm">
+                <Link to={`/admin/clients/bills/${inv.id}`} className="text-neutral-900 dark:text-neutral-100 hover:underline font-mono text-sm">
                   {inv.invoiceNumber}
                 </Link>
-                <span className="text-xs text-muted-theme ml-2">
+                <span className="text-xs text-neutral-500 dark:text-neutral-400 ml-2">
                   {fmtDate(inv.dueDate)}
                   {inv.installmentTotal > 1 ? ` · ${inv.installmentIndex + 1}/${inv.installmentTotal}` : ''}
                 </span>

frontend/src/components/admin/CustomerDashboardBrandingCard.tsx

@@ -62,8 +62,8 @@ const Toggle: React.FC<ToggleProps> = ({ enabled, onChange, label, hint, icon: I
       role="switch"
       aria-checked={enabled}
       onClick={onChange}
-      className="relative inline-flex h-6 w-11 flex-shrink-0 items-center rounded-full transition-colors focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-offset-2"
+      className={`relative inline-flex h-6 w-11 flex-shrink-0 items-center rounded-full transition-colors focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-offset-2 ${enabled ? '' : 'bg-neutral-300 dark:bg-neutral-600'}`}
-      style={{ backgroundColor: enabled ? 'var(--color-accent, #5C8762)' : '#cbd5e1' }}
+      style={enabled ? { backgroundColor: 'var(--color-accent, #5C8762)' } : undefined}
     >
       <span
         className={`inline-block h-4 w-4 transform rounded-full bg-white transition-transform ${enabled ? 'translate-x-6' : 'translate-x-1'}`}

frontend/src/components/admin/DocumentLineageCard.tsx

@@ -91,7 +91,7 @@ export const DocumentLineageCard: React.FC<DocumentLineageCardProps> = ({
   if (isLoading) {
     return (
       <Card padding="md" className={className}>
-        <p className="text-sm text-muted-theme">
+        <p className="text-sm text-neutral-500 dark:text-neutral-400">
           {t('dealLineage.loading', 'Loading related documents…')}
         </p>
       </Card>
@@ -128,7 +128,7 @@ export const DocumentLineageCard: React.FC<DocumentLineageCardProps> = ({
         <h2 className="font-semibold mb-1 flex items-center gap-2">
           {t('dealLineage.title', 'Related documents')}
         </h2>
-        <p className="text-xs text-muted-theme">
+        <p className="text-xs text-neutral-500 dark:text-neutral-400">
           {t('dealLineage.empty', 'No other documents share this deal yet. New invoices, contracts, or installments will show up here once created.')}
         </p>
       </Card>
@@ -256,7 +256,7 @@ const Group: React.FC<{
   action?: React.ReactNode;
 }> = ({ icon, label, count, children, action }) => (
   <div className="mb-3 last:mb-0">
-    <div className="flex items-center gap-2 text-xs uppercase tracking-wider text-muted-theme mb-1">
+    <div className="flex items-center gap-2 text-xs uppercase tracking-wider text-neutral-500 dark:text-neutral-400 mb-1">
       {icon}
       <span>{label}</span>
       <span>({count})</span>
@@ -282,19 +282,19 @@ const Row: React.FC<{
   const inner = (
     <div className="flex items-center justify-between gap-3 py-1.5">
       <div className="flex items-center gap-2 min-w-0">
-        <span className={`font-mono text-sm ${isCurrent ? 'text-muted-theme' : ''}`}>{number}</span>
+        <span className={`font-mono text-sm ${isCurrent ? 'text-neutral-500 dark:text-neutral-400' : ''}`}>{number}</span>
         {badge && (
           <span className="text-[10px] uppercase tracking-wider px-1.5 py-0.5 rounded font-semibold bg-purple-100 text-purple-800 dark:bg-purple-900/40 dark:text-purple-300">
             {badge}
           </span>
         )}
         {meta && (
-          <span className="text-xs text-muted-theme truncate">{meta}</span>
+          <span className="text-xs text-neutral-500 dark:text-neutral-400 truncate">{meta}</span>
         )}
       </div>
       <div className="flex items-center gap-2 shrink-0 text-xs">
         {right && <span className="tabular-nums">{right}</span>}
-        <span className="text-muted-theme">{t(statusKey, statusFallback)}</span>
+        <span className="text-neutral-500 dark:text-neutral-400">{t(statusKey, statusFallback)}</span>
       </div>
     </div>
   );

frontend/src/components/admin/EditInstallmentPlanModal.tsx

@@ -153,7 +153,7 @@ export const EditInstallmentPlanModal: React.FC<EditInstallmentPlanModalProps> =
             <h2 className="text-xl font-semibold">
               {t('dealLineage.editPlanModalTitle', 'Edit installment plan')}
             </h2>
-            <p className="text-xs text-muted-theme mt-1">
+            <p className="text-xs text-neutral-500 dark:text-neutral-400 mt-1">
               {t('dealLineage.editPlanHelp',
                 'Atomically reshape this plan: change percents, labels, triggers, add or remove rows. The plan total stays fixed; existing invoice numbers are kept where possible. Refused once any invoice has shipped.')}
             </p>

frontend/src/components/admin/EventBookingSelect.tsx

@@ -0,0 +1,39 @@
+/**
+ * Booking-target dropdown for accounting (expenses + incoming invoices).
+ * "Company" (value null) or a specific event. Projects remain a separate
+ * aggregation of events and are intentionally NOT a booking target here.
+ */
+import React from 'react';
+import { useQuery } from '@tanstack/react-query';
+import { useTranslation } from 'react-i18next';
+import { eventsService } from '../../services/events.service';
+
+interface Props {
+  value: number | null;
+  onChange: (eventId: number | null) => void;
+  className?: string;
+}
+
+export const EventBookingSelect: React.FC<Props> = ({ value, onChange, className }) => {
+  const { t } = useTranslation();
+  const { data } = useQuery({
+    queryKey: ['events-for-booking'],
+    queryFn: () => eventsService.getEvents(1, 200),
+    staleTime: 60_000,
+  });
+  const events = data?.events ?? [];
+  const cls = className
+    || 'w-full rounded-md border border-neutral-300 dark:border-neutral-600 bg-white dark:bg-neutral-800 px-3 py-2 text-sm';
+
+  return (
+    <select className={cls} value={value == null ? '' : String(value)}
+      onChange={(e) => onChange(e.target.value ? Number(e.target.value) : null)}>
+      <option value="">{t('accounting.booking.company', 'Company')}</option>
+      {events.map((ev) => (
+        <option key={ev.id} value={ev.id}>{ev.event_name}</option>
+      ))}
+    </select>
+  );
+};
+
+export default EventBookingSelect;

frontend/src/components/admin/IncomingMailConfigCard.tsx

@@ -0,0 +1,226 @@
+/**
+ * Incoming mail (IMAP) configuration — a second block under the outgoing SMTP
+ * settings, styled to match the SMTP card (icon inputs, password eye toggle,
+ * full-width Save). Shown only when the `incomingMail` feature flag is on.
+ *
+ * The Folder field auto-detects: "Detect folders" lists the mailboxes on the
+ * server and offers them as a dropdown (auto-selecting the inbox), instead of
+ * making the admin type a path.
+ */
+import React, { useEffect, useState } from 'react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useTranslation } from 'react-i18next';
+import { toast } from 'react-toastify';
+import { Save, Server, User, Lock, Eye, EyeOff, FolderSearch, PlugZap, Mailbox, RefreshCw } from 'lucide-react';
+import { Button, Card, Input, Loading } from '../common';
+import { emailService, type IncomingMailConfig, type ImapFolder } from '../../services/email.service';
+
+const labelCls = 'block text-sm font-medium text-neutral-700 dark:text-neutral-300 mb-1';
+const selectCls = 'w-full px-3 py-2 border border-neutral-300 dark:border-neutral-600 bg-white dark:bg-neutral-800 text-neutral-900 dark:text-neutral-100 rounded-lg focus:ring-2 focus:ring-primary-500 focus:border-accent-dark';
+
+export const IncomingMailConfigCard: React.FC = () => {
+  const { t } = useTranslation();
+  const qc = useQueryClient();
+  const { data, isLoading } = useQuery({ queryKey: ['incoming-mail-config'], queryFn: () => emailService.getIncomingConfig() });
+  const [cfg, setCfg] = useState<IncomingMailConfig>({ imap_host: '', imap_port: 993, imap_secure: true, imap_user: '', imap_pass: '', imap_folder: 'INBOX' });
+  const [showPassword, setShowPassword] = useState(false);
+  const [folders, setFolders] = useState<ImapFolder[] | null>(null);
+
+  useEffect(() => { if (data) setCfg(data); }, [data]);
+
+  const set = (k: keyof IncomingMailConfig, v: any) => setCfg((c) => ({ ...c, [k]: v }));
+
+  const save = useMutation({
+    mutationFn: () => {
+      // Mirror the SMTP card's client-side required guard. Host + port +
+      // username are needed for the poller to authenticate (getImapConfig
+      // returns null without host+user).
+      if (!cfg.imap_host || !cfg.imap_port || !cfg.imap_user) {
+        return Promise.reject(new Error(t('email.incoming.requiredFields', 'Host, port and username are required.')));
+      }
+      return emailService.updateIncomingConfig(cfg);
+    },
+    onSuccess: () => { toast.success(t('email.incoming.savedToast', 'Incoming mail settings saved.')); qc.invalidateQueries({ queryKey: ['incoming-mail-config'] }); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e?.response?.data?.errors?.[0]?.msg || e.message || 'Failed'),
+  });
+
+  const test = useMutation({
+    mutationFn: () => emailService.testIncoming(cfg),
+    onSuccess: (r) => toast.success(t('email.incoming.testOk', 'Connected to {{folder}} — {{messages}} messages, {{unseen}} unread.', { folder: r.folder, messages: r.messages, unseen: r.unseen })),
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || t('email.incoming.testFailed', 'Connection failed.')),
+  });
+
+  const roundTrip = useMutation({
+    mutationFn: () => emailService.roundTripIncoming(),
+    onSuccess: (r) => toast.success(t('email.incoming.roundTripOk', 'Round-trip OK — delivered to {{recipient}} in {{seconds}}s.', { recipient: r.recipient, seconds: r.seconds })),
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || t('email.incoming.roundTripFailed', 'Round-trip test failed.')),
+  });
+
+  const poll = useMutation({
+    mutationFn: () => emailService.pollIncoming(),
+    onSuccess: (r) => {
+      if (r.skipped === 'disabled') {
+        toast.info(t('email.incoming.pollDisabled', 'Incoming mail is turned off — enable it under Settings → Features.'));
+      } else if (r.skipped === 'unconfigured') {
+        toast.info(t('email.incoming.pollUnconfigured', 'Save the incoming mail settings first.'));
+      } else if (r.skipped === 'busy') {
+        toast.info(t('email.incoming.pollBusy', 'A poll is already running — try again in a moment.'));
+      } else {
+        toast.success(t('email.incoming.pollOk', 'Checked mailbox — {{count}} new email(s) ingested.', { count: r.processed || 0 }));
+        qc.invalidateQueries({ queryKey: ['received-emails'] });
+      }
+    },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || t('email.incoming.pollFailed', 'Mailbox poll failed.')),
+  });
+
+  const detect = useMutation({
+    mutationFn: () => emailService.listIncomingFolders(cfg),
+    onSuccess: (list) => {
+      setFolders(list);
+      if (list.length) {
+        // Auto-select the inbox (special-use '\Inbox', else a path named INBOX)
+        // when the current folder isn't one of the detected ones.
+        const has = list.some((f) => f.path === cfg.imap_folder);
+        if (!has) {
+          const inbox = list.find((f) => (f.specialUse || '').toLowerCase().includes('inbox'))
+            || list.find((f) => f.path.toUpperCase() === 'INBOX') || list[0];
+          if (inbox) set('imap_folder', inbox.path);
+        }
+        toast.success(t('email.incoming.foldersDetected', '{{count}} folders found.', { count: list.length }));
+      } else {
+        toast.info(t('email.incoming.noFolders', 'No folders returned by the server.'));
+      }
+    },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || t('email.incoming.detectFailed', 'Could not detect folders.')),
+  });
+
+  if (isLoading) return <Loading />;
+
+  return (
+    <Card padding="md" className="mt-6">
+      <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-1">{t('email.incoming.title', 'Incoming mail (IMAP)')}</h2>
+      <p className="text-sm text-neutral-600 dark:text-neutral-400 mb-4">{t('email.incoming.subtitle', 'A dedicated mailbox polled every minute; attachments land in Accounting → Incoming invoices.')}</p>
+
+      <div className="space-y-4">
+        <div>
+          <label className={labelCls}>{t('email.incoming.host', 'IMAP Host')} <span className="text-red-500">*</span></label>
+          <Input
+            type="text"
+            value={cfg.imap_host}
+            onChange={(e) => set('imap_host', e.target.value)}
+            placeholder="imap.example.com"
+            leftIcon={<Server className="w-5 h-5 text-neutral-400" />}
+          />
+        </div>
+
+        <div className="grid grid-cols-2 gap-4">
+          <div>
+            <label className={labelCls}>{t('email.incoming.port', 'Port')} <span className="text-red-500">*</span></label>
+            <Input type="number" value={cfg.imap_port} onChange={(e) => set('imap_port', parseInt(e.target.value, 10) || 0)} placeholder="993" />
+          </div>
+          <div>
+            <label className={labelCls}>{t('email.incoming.security', 'Security')}</label>
+            <select className={selectCls} value={cfg.imap_secure ? 'ssl' : 'plain'} onChange={(e) => set('imap_secure', e.target.value === 'ssl')}>
+              <option value="ssl">{t('email.incoming.ssl', 'SSL/TLS')}</option>
+              <option value="plain">{t('email.incoming.plain', 'None / STARTTLS')}</option>
+            </select>
+          </div>
+        </div>
+
+        <div>
+          <label className={labelCls}>{t('email.incoming.user', 'Username')} <span className="text-red-500">*</span></label>
+          <Input
+            type="text"
+            value={cfg.imap_user}
+            onChange={(e) => set('imap_user', e.target.value)}
+            autoComplete="off"
+            placeholder="[email protected]"
+            leftIcon={<User className="w-5 h-5 text-neutral-400" />}
+          />
+        </div>
+
+        <div>
+          <label className={labelCls}>{t('email.incoming.pass', 'Password')}</label>
+          <div className="relative">
+            <Input
+              type={showPassword ? 'text' : 'password'}
+              value={cfg.imap_pass}
+              onChange={(e) => set('imap_pass', e.target.value)}
+              autoComplete="new-password"
+              placeholder={t('email.enterPassword', 'Enter password')}
+              leftIcon={<Lock className="w-5 h-5 text-neutral-400" />}
+            />
+            <button type="button" onClick={() => setShowPassword(!showPassword)} className="absolute right-3 top-3 text-neutral-400 hover:text-neutral-600">
+              {showPassword ? <EyeOff className="w-5 h-5" /> : <Eye className="w-5 h-5" />}
+            </button>
+          </div>
+        </div>
+
+        <div>
+          <label className={labelCls}>{t('email.incoming.folder', 'Folder')}</label>
+          <div className="flex gap-2">
+            {folders && folders.length > 0 ? (
+              <select className={selectCls} value={cfg.imap_folder} onChange={(e) => set('imap_folder', e.target.value)}>
+                {folders.some((f) => f.path === cfg.imap_folder) ? null : <option value={cfg.imap_folder}>{cfg.imap_folder}</option>}
+                {folders.map((f) => <option key={f.path} value={f.path}>{f.path}</option>)}
+              </select>
+            ) : (
+              <Input type="text" value={cfg.imap_folder} onChange={(e) => set('imap_folder', e.target.value)} placeholder="INBOX" />
+            )}
+            <Button
+              variant="outline"
+              onClick={() => detect.mutate()}
+              isLoading={detect.isPending}
+              disabled={!cfg.imap_host || !cfg.imap_user}
+              leftIcon={<FolderSearch className="w-4 h-4" />}
+              className="whitespace-nowrap"
+            >
+              {t('email.incoming.detectFolders', 'Detect')}
+            </Button>
+          </div>
+          <p className="mt-1 text-xs text-neutral-500 dark:text-neutral-400">{t('email.incoming.folderHint', 'Enter host, username and password, then Detect to list the mailbox folders.')}</p>
+        </div>
+
+        <div className="flex flex-wrap gap-2">
+          <Button
+            variant="outline"
+            onClick={() => test.mutate()}
+            isLoading={test.isPending}
+            disabled={!cfg.imap_host || !cfg.imap_user}
+            leftIcon={<PlugZap className="w-5 h-5" />}
+            className="whitespace-nowrap"
+          >
+            {t('email.incoming.test', 'Test connection')}
+          </Button>
+          <Button
+            variant="outline"
+            onClick={() => roundTrip.mutate()}
+            isLoading={roundTrip.isPending}
+            disabled={!cfg.imap_host || !cfg.imap_user}
+            leftIcon={<Mailbox className="w-5 h-5" />}
+            className="whitespace-nowrap"
+            title={t('email.incoming.roundTripHint', 'Sends a test email via your SMTP settings to this mailbox and confirms it arrives. Save both first.') as string}
+          >
+            {t('email.incoming.roundTrip', 'Round-trip test')}
+          </Button>
+          <Button
+            variant="outline"
+            onClick={() => poll.mutate()}
+            isLoading={poll.isPending}
+            disabled={!cfg.imap_host || !cfg.imap_user}
+            leftIcon={<RefreshCw className="w-5 h-5" />}
+            className="whitespace-nowrap"
+            title={t('email.incoming.pollHint', 'Check the mailbox now instead of waiting for the 60-second poll. Ingests unread attachments into Incoming invoices.') as string}
+          >
+            {t('email.incoming.poll', 'Check now')}
+          </Button>
+          <Button variant="primary" onClick={() => save.mutate()} isLoading={save.isPending} leftIcon={<Save className="w-5 h-5" />} className="flex-1 min-w-[12rem]">
+            {t('email.incoming.save', 'Save Incoming Mail Settings')}
+          </Button>
+        </div>
+      </div>
+    </Card>
+  );
+};
+
+export default IncomingMailConfigCard;

frontend/src/components/admin/InstallmentsPanel.tsx

@@ -177,7 +177,7 @@ export const InstallmentsPanel: React.FC<InstallmentsPanelProps> = ({
 
       {enabled && (
         <>
-          <p className="text-xs text-muted-theme mb-3">
+          <p className="text-xs text-neutral-500 dark:text-neutral-400 mb-3">
             {advanced
               ? t('installments.advancedHint',
                 'Pick a trigger (quote accepted, before/after event, on delivery, fixed date) plus offset in days. Triggers re-resolve if the event date later shifts.')
@@ -192,7 +192,7 @@ export const InstallmentsPanel: React.FC<InstallmentsPanelProps> = ({
                 className="grid grid-cols-12 gap-2 items-end p-2 rounded-md bg-neutral-50 dark:bg-neutral-800/40"
               >
                 <div className="col-span-2">
-                  <label className="block text-xs text-muted-theme mb-1">
+                  <label className="block text-xs text-neutral-500 dark:text-neutral-400 mb-1">
                     {t('installments.percent', '%')}
                   </label>
                   <Input
@@ -206,7 +206,7 @@ export const InstallmentsPanel: React.FC<InstallmentsPanelProps> = ({
                   />
                 </div>
                 <div className="col-span-4">
-                  <label className="block text-xs text-muted-theme mb-1">
+                  <label className="block text-xs text-neutral-500 dark:text-neutral-400 mb-1">
                     {t('installments.label', 'Label')}
                   </label>
                   <Input
@@ -219,11 +219,11 @@ export const InstallmentsPanel: React.FC<InstallmentsPanelProps> = ({
 
                 {!advanced ? (
                   <div className="col-span-5">
-                    <label className="block text-xs text-muted-theme mb-1">
+                    <label className="block text-xs text-neutral-500 dark:text-neutral-400 mb-1">
                       {t('installments.sendOn', 'Send on')}
                     </label>
                     {row.trigger === 'after_delivery' ? (
-                      <div className="text-xs text-muted-theme py-2">
+                      <div className="text-xs text-neutral-500 dark:text-neutral-400 py-2">
                         {t('installments.onDeliveryHint',
                           'On delivery — admin releases manually. Switch to advanced to change.')}
                       </div>
@@ -242,7 +242,7 @@ export const InstallmentsPanel: React.FC<InstallmentsPanelProps> = ({
                 ) : (
                   <>
                     <div className="col-span-3">
-                      <label className="block text-xs text-muted-theme mb-1">
+                      <label className="block text-xs text-neutral-500 dark:text-neutral-400 mb-1">
                         {t('installments.trigger', 'Trigger')}
                       </label>
                       <select
@@ -262,7 +262,7 @@ export const InstallmentsPanel: React.FC<InstallmentsPanelProps> = ({
                       </select>
                     </div>
                     <div className="col-span-2">
-                      <label className="block text-xs text-muted-theme mb-1">
+                      <label className="block text-xs text-neutral-500 dark:text-neutral-400 mb-1">
                         {t('installments.offsetDays', 'Offset (days)')}
                       </label>
                       <Input

frontend/src/components/admin/PasswordResetModal.tsx

@@ -87,12 +87,12 @@ export const PasswordResetModal: React.FC<PasswordResetModalProps> = ({
     <div className="fixed inset-0 bg-black/50 flex items-center justify-center z-50 p-4">
       <Card className="max-w-md w-full">
         <div className="flex items-center justify-between mb-4">
-          <h2 className="text-xl font-semibold text-neutral-900">
+          <h2 className="text-xl font-semibold text-neutral-900 dark:text-neutral-100">
             {resultPassword ? t('events.passwordReset.newTitle') : t('events.passwordReset.title')}
           </h2>
           <button
             onClick={onClose}
-            className="text-neutral-400 hover:text-neutral-600"
+            className="text-neutral-400 hover:text-neutral-600 dark:hover:text-neutral-300"
           >
             <X className="w-5 h-5" />
           </button>
@@ -163,12 +163,12 @@ export const PasswordResetModal: React.FC<PasswordResetModalProps> = ({
                   type="checkbox"
                   checked={sendEmail}
                   onChange={(e) => setSendEmail(e.target.checked)}
-                  className="w-4 h-4 text-accent bg-neutral-100 border-neutral-300 rounded focus:ring-primary-500 focus:ring-2"
+                  className="w-4 h-4 text-accent bg-neutral-100 dark:bg-neutral-700 border-neutral-300 dark:border-neutral-600 rounded focus:ring-primary-500 focus:ring-2"
                 />
                 <div className="flex-1">
                   <div className="flex items-center gap-2">
                     <Mail className="w-4 h-4 text-neutral-500" />
-                    <span className="text-sm font-medium text-neutral-700">
+                    <span className="text-sm font-medium text-neutral-700 dark:text-neutral-300">
                       {t('events.passwordReset.sendEmail')}
                     </span>
                   </div>

frontend/src/components/admin/ReceivedEmailsPanel.tsx

@@ -0,0 +1,80 @@
+/**
+ * Received-emails feed — read-only, paginated view of the received_emails log
+ * (the IMAP poller's audit trail). Rendered as the "Received emails" tab in
+ * EmailConfigPage, next to "Sent emails".
+ */
+import React, { useState } from 'react';
+import { useTranslation } from 'react-i18next';
+import { Link } from 'react-router-dom';
+import { useQuery } from '@tanstack/react-query';
+import { Inbox, Paperclip } from 'lucide-react';
+import { Card, Loading, Button } from '../common';
+import { useLocalizedDate } from '../../hooks/useLocalizedDate';
+import { emailService } from '../../services/email.service';
+
+const statusClass = (s: string): string =>
+  s === 'ingested' ? 'bg-green-100 text-green-800 dark:bg-green-900/40 dark:text-green-300'
+    : s === 'error' ? 'bg-red-100 text-red-800 dark:bg-red-900/40 dark:text-red-300'
+      : 'bg-neutral-200 text-neutral-700 dark:bg-neutral-700 dark:text-neutral-300';
+
+export const ReceivedEmailsPanel: React.FC = () => {
+  const { t } = useTranslation();
+  const { formatDateTime: fmtDateTime } = useLocalizedDate();
+  const [page, setPage] = useState(1);
+  const { data, isLoading } = useQuery({ queryKey: ['received-emails', page], queryFn: () => emailService.listReceived({ page, pageSize: 25 }), refetchInterval: 30000, refetchOnWindowFocus: true });
+
+  if (isLoading) return <Loading />;
+  const items = data?.items ?? [];
+  const pg = data?.pagination;
+
+  if (items.length === 0) {
+    return (
+      <Card className="p-8 text-center">
+        <Inbox className="w-10 h-10 mx-auto mb-3 text-neutral-400" />
+        <p className="text-sm text-neutral-600 dark:text-neutral-400">{t('email.received.empty', 'No received emails yet. Enable incoming mail and configure the mailbox.')}</p>
+      </Card>
+    );
+  }
+
+  return (
+    <Card className="p-0 overflow-hidden">
+      <table className="w-full text-sm">
+        <thead className="bg-neutral-50 dark:bg-neutral-800/50 text-left text-xs uppercase text-neutral-500 dark:text-neutral-400">
+          <tr>
+            <th className="px-4 py-2">{t('email.received.from', 'From')}</th>
+            <th className="px-4 py-2">{t('email.received.subject', 'Subject')}</th>
+            <th className="px-4 py-2">{t('email.received.received', 'Received')}</th>
+            <th className="px-4 py-2">{t('email.received.status', 'Status')}</th>
+          </tr>
+        </thead>
+        <tbody className="divide-y divide-neutral-100 dark:divide-neutral-800">
+          {items.map((r) => (
+            <tr key={r.id}>
+              <td className="px-4 py-2 text-neutral-700 dark:text-neutral-300 truncate max-w-[14rem]">{r.from_address || '—'}</td>
+              <td className="px-4 py-2 text-neutral-900 dark:text-neutral-100">
+                <span className="truncate inline-block max-w-[18rem] align-middle">{r.subject || '—'}</span>
+                {r.attachment_count > 0 && (
+                  <span className="ml-2 inline-flex items-center gap-0.5 text-xs text-neutral-500">
+                    <Paperclip className="w-3 h-3" />{r.attachment_count}
+                    {r.inbound_document_id && <Link to="/admin/accounting/inbox" className="ml-1 text-primary-600 hover:underline">{t('email.received.inbox', 'inbox')}</Link>}
+                  </span>
+                )}
+              </td>
+              <td className="px-4 py-2 text-neutral-500 dark:text-neutral-400 whitespace-nowrap">{r.received_at ? fmtDateTime(r.received_at) : '—'}</td>
+              <td className="px-4 py-2"><span className={`inline-block rounded px-2 py-0.5 text-xs font-medium ${statusClass(r.status)}`}>{t(`email.received.statusValue.${r.status}`, r.status)}</span></td>
+            </tr>
+          ))}
+        </tbody>
+      </table>
+      {pg && pg.totalPages > 1 && (
+        <div className="flex items-center justify-between px-4 py-3 border-t border-neutral-100 dark:border-neutral-800 text-sm">
+          <Button size="sm" variant="outline" onClick={() => setPage((p) => Math.max(1, p - 1))} disabled={page <= 1}>{t('common.previous', 'Previous')}</Button>
+          <span className="text-neutral-500">{page} / {pg.totalPages}</span>
+          <Button size="sm" variant="outline" onClick={() => setPage((p) => Math.min(pg.totalPages, p + 1))} disabled={page >= pg.totalPages}>{t('common.next', 'Next')}</Button>
+        </div>
+      )}
+    </Card>
+  );
+};
+
+export default ReceivedEmailsPanel;

frontend/src/components/admin/ThemeCustomizerEnhanced.tsx

@@ -184,6 +184,15 @@ export const ThemeCustomizerEnhanced: React.FC<ThemeCustomizerEnhancedProps> = (
   slotBeforeCustomCss
 }) => {
   const { t } = useTranslation();
+  // A force lock (instance-wide light/dark) overrides the per-theme color
+  // mode. On the Branding page (where the Force control lives —
+  // onForceColorModeChange is provided) we hide only the now-redundant
+  // per-theme Color Mode picker. In per-event gallery editors (no Force
+  // control) we ALSO hide the colour pickers, since a gallery can't override
+  // the site-wide lock. Presets, fonts and style always stay.
+  const forcedColorActive = (forceColorMode ?? null) !== null;
+  const isBrandingContext = !!onForceColorModeChange;
+  const hideGalleryColors = forcedColorActive && !isBrandingContext;
   const [localTheme, setLocalTheme] = useState<ThemeConfig>(value);
   const [selectedPreset, setSelectedPreset] = useState(presetName);
   const [customCss, setCustomCss] = useState(value.customCss || '');
@@ -915,6 +924,14 @@ export const ThemeCustomizerEnhanced: React.FC<ThemeCustomizerEnhancedProps> = (
 
         {/* Color Mode Selector */}
         <div className="mb-6">
+          {forcedColorActive && (
+            <div className="mb-3 rounded-lg border border-amber-200 dark:border-amber-800 bg-amber-50 dark:bg-amber-900/20 px-3 py-2 text-xs text-amber-800 dark:text-amber-300">
+              {isBrandingContext
+                ? t('branding.forcedModeBrandingHint', 'Light/dark is locked site-wide by the Force control below — the per-theme mode picker is hidden because it would have no effect.')
+                : t('branding.forcedModeGalleryNote', 'A site-wide color lock is active, so this gallery follows the locked light/dark mode. Color and light/dark options are hidden here and can’t be overridden per gallery.')}
+            </div>
+          )}
+          {!forcedColorActive && (<>
           <label className="block text-sm font-medium text-neutral-700 dark:text-neutral-300 mb-2">
             {t('branding.colorMode', 'Color Mode')}
           </label>
@@ -969,6 +986,7 @@ export const ThemeCustomizerEnhanced: React.FC<ThemeCustomizerEnhancedProps> = (
           <p className="mt-1 text-sm text-neutral-500 dark:text-neutral-400">
             {t('branding.colorModeHelp', 'Auto follows the visitor\'s system preference.')}
           </p>
+          </>)}
 
           {/*
            * Force color mode (instance-wide). Lives next to the per-theme
@@ -1032,6 +1050,7 @@ export const ThemeCustomizerEnhanced: React.FC<ThemeCustomizerEnhancedProps> = (
          * same height so the four Surfaces and the two Accent rows align
          * cleanly side-by-side.
          */}
+        {!hideGalleryColors && (
         <div className="space-y-6">
           {/* Surfaces */}
           <div>
@@ -1179,6 +1198,7 @@ export const ThemeCustomizerEnhanced: React.FC<ThemeCustomizerEnhancedProps> = (
                 handleChange() — no dedicated picker. */}
           </div>
         </div>
+        )}
       </Card>
 
       {/* Typography & Style */}

frontend/src/components/admin/VatCodesManager.tsx

@@ -0,0 +1,224 @@
+/**
+ * VAT-codes manager — the single home for VAT codes + the rate→code /
+ * treatment→code maps (Settings → Accounting). Relocated from the
+ * Chart-of-accounts page so all VAT config lives in one place.
+ *
+ * NOTE: ledgerService.updateSettings is a PARTIAL merge, so this component saves
+ * ONLY the two map keys — the Chart-of-accounts page saves only its account
+ * keys, and the two never overwrite each other.
+ */
+import React, { useEffect, useMemo, useState } from 'react';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useTranslation } from 'react-i18next';
+import { toast } from 'react-toastify';
+import { X, Plus, Pencil, Trash2 } from 'lucide-react';
+import { Button, Card, CardContent, Input, Loading } from '../common';
+import {
+  ledgerService, type LedgerAccount, type VatCode, type VatDirection, type LedgerSettings,
+} from '../../services/ledger.service';
+
+const labelCls = 'block text-xs font-medium text-neutral-700 dark:text-neutral-300 mb-1';
+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';
+const TAX_TREATMENTS = ['domestic', 'reverse_charge_service', 'foreign_vat_non_reclaimable', 'import_goods'];
+
+// Mirror backend ledgerService.rateKey so the map keys we write match the
+// lookup at export time (`outputVatMap[rateKey(inv.vat_rate)]`). 8.10 → '8.1',
+// 0 → '0', 19 → '19'. Keeping these in sync is what lets a user retype their
+// codes to local rates and have the revenue-rate rows follow automatically.
+const rateKey = (rate: number | string): string => {
+  const n = Number(rate);
+  if (!Number.isFinite(n)) return '0';
+  return String(Number(n.toFixed(2)));
+};
+
+const VatModal: React.FC<{ vat?: VatCode; accounts: LedgerAccount[]; onClose: () => void; onDone: () => void }> = ({ vat, accounts, onClose, onDone }) => {
+  const { t } = useTranslation();
+  const isEdit = !!vat;
+  const [code, setCode] = useState(vat?.code ?? '');
+  const [name, setName] = useState(vat?.name ?? '');
+  const [rate, setRate] = useState<string>(vat ? String(vat.rate) : '8.1');
+  const [direction, setDirection] = useState<VatDirection>(vat?.direction ?? 'input');
+  const [accountId, setAccountId] = useState<number | ''>(vat?.account_id ?? '');
+  const save = useMutation({
+    mutationFn: () => {
+      const payload = { code, name, rate: Number(rate) || 0, direction, accountId: accountId === '' ? null : Number(accountId) };
+      return isEdit ? ledgerService.updateVatCode(vat!.id, payload) : ledgerService.createVatCode(payload);
+    },
+    onSuccess: () => { toast.success(t('common.saved', 'Saved.')); onDone(); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+  return (
+    <div className="fixed inset-0 z-50 flex items-start justify-center bg-black/50 p-4">
+      <div className="mt-20 w-full max-w-sm rounded-xl bg-white dark:bg-neutral-900 shadow-xl">
+        <div className="flex items-center justify-between border-b border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">{isEdit ? t('ledger.vat.editTitle', 'Edit VAT code') : t('ledger.vat.addTitle', 'Add VAT code')}</h2>
+          <button onClick={onClose} className="text-neutral-400 hover:text-neutral-600"><X className="w-5 h-5" /></button>
+        </div>
+        <div className="px-5 py-4 space-y-3">
+          <div className="grid grid-cols-2 gap-3">
+            <div><label className={labelCls}>{t('ledger.vat.code', 'Code')}</label><Input value={code} onChange={(e) => setCode(e.target.value)} placeholder="VST81" /></div>
+            <div><label className={labelCls}>{t('ledger.vat.rate', 'Rate %')}</label><Input value={rate} onChange={(e) => setRate(e.target.value)} inputMode="decimal" /></div>
+          </div>
+          <div><label className={labelCls}>{t('ledger.vat.name', 'Name')}</label><Input value={name} onChange={(e) => setName(e.target.value)} /></div>
+          <div><label className={labelCls}>{t('ledger.vat.direction', 'Direction')}</label>
+            <select value={direction} onChange={(e) => setDirection(e.target.value as VatDirection)} className={selectCls}>
+              <option value="input">{t('ledger.vatDirection.input', 'Input (Vorsteuer)')}</option>
+              <option value="output">{t('ledger.vatDirection.output', 'Output (Umsatzsteuer)')}</option>
+            </select>
+          </div>
+          <div><label className={labelCls}>{t('ledger.vat.account', 'VAT account')}</label>
+            <select value={accountId} onChange={(e) => setAccountId(e.target.value ? Number(e.target.value) : '')} className={selectCls}>
+              <option value="">{t('ledger.vat.noAccount', '— none —')}</option>
+              {accounts.map((a) => <option key={a.id} value={a.id}>{a.number} · {a.name}</option>)}
+            </select>
+          </div>
+        </div>
+        <div className="flex justify-end gap-2 border-t border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <Button variant="outline" onClick={onClose}>{t('common.cancel', 'Cancel')}</Button>
+          <Button onClick={() => save.mutate()} disabled={save.isPending || !code || !name}>{save.isPending ? t('common.saving', 'Saving…') : t('common.save', 'Save')}</Button>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+export const VatCodesManager: React.FC = () => {
+  const { t } = useTranslation();
+  const qc = useQueryClient();
+  const [vatModal, setVatModal] = useState<{ vat?: VatCode } | null>(null);
+
+  const { data: accounts } = useQuery({ queryKey: ['ledger-accounts'], queryFn: () => ledgerService.listAccounts() });
+  const { data: vatCodes, isLoading: lv } = useQuery({ queryKey: ['ledger-vat-codes'], queryFn: () => ledgerService.listVatCodes() });
+  const { data: mappings, isLoading: lm } = useQuery({ queryKey: ['ledger-mappings'], queryFn: () => ledgerService.getMappings() });
+
+  // Local copy of ONLY the VAT maps (the account keys stay on the CoA page).
+  const [maps, setMaps] = useState<Pick<LedgerSettings, 'ledger_vat_map' | 'ledger_output_vat_map'>>({});
+  useEffect(() => {
+    if (mappings?.settings) {
+      setMaps({
+        ledger_vat_map: mappings.settings.ledger_vat_map,
+        ledger_output_vat_map: mappings.settings.ledger_output_vat_map,
+      });
+    }
+  }, [mappings?.settings]);
+
+  const inputVat = useMemo(() => (vatCodes ?? []).filter((v) => v.direction === 'input'), [vatCodes]);
+  const outputVat = useMemo(() => (vatCodes ?? []).filter((v) => v.direction === 'output'), [vatCodes]);
+
+  // Revenue-rate rows are DATA-DRIVEN: the distinct rates of the output codes
+  // (first-seen order), not a hardcoded Swiss list. Retype a code to a local
+  // rate (e.g. 19) and its row appears here automatically; remove the last code
+  // at a rate and that row drops. Seeds (8.1/2.6/3.8/0) just produce the same
+  // four rows they did before.
+  const outputRates = useMemo(() => {
+    const seen = new Set<string>();
+    const rates: string[] = [];
+    for (const v of outputVat) {
+      const k = rateKey(v.rate);
+      if (!seen.has(k)) { seen.add(k); rates.push(k); }
+    }
+    return rates;
+  }, [outputVat]);
+
+  const refetch = () => { qc.invalidateQueries({ queryKey: ['ledger-vat-codes'] }); qc.invalidateQueries({ queryKey: ['ledger-mappings'] }); };
+
+  const delVat = useMutation({
+    mutationFn: (id: number) => ledgerService.deleteVatCode(id),
+    onSuccess: () => { toast.success(t('common.deleted', 'Deleted.')); refetch(); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+  // PARTIAL save — only the two map keys, never the account keys.
+  const saveMaps = useMutation({
+    mutationFn: () => ledgerService.updateSettings({
+      ledger_vat_map: maps.ledger_vat_map || {},
+      ledger_output_vat_map: maps.ledger_output_vat_map || {},
+    }),
+    onSuccess: () => { toast.success(t('ledger.settingsSaved', 'Mappings saved.')); qc.invalidateQueries({ queryKey: ['ledger-mappings'] }); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+
+  const setVatMap = (tt: string, code: string) => setMaps((s) => ({ ...s, ledger_vat_map: { ...(s.ledger_vat_map || {}), [tt]: code } }));
+  const setOutputVatMap = (rate: string, code: string) => setMaps((s) => ({ ...s, ledger_output_vat_map: { ...(s.ledger_output_vat_map || {}), [rate]: code } }));
+
+  if (lv || lm) return <Loading />;
+
+  return (
+    <div className="space-y-6">
+      {/* VAT codes table */}
+      <Card><CardContent className="p-5">
+        <div className="flex items-center justify-between mb-3">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">{t('ledger.vatCodes.title', 'VAT codes')}</h2>
+          <Button size="sm" onClick={() => setVatModal({})}><Plus className="w-4 h-4 mr-1" /> {t('ledger.vat.addTitle', 'Add VAT code')}</Button>
+        </div>
+        <div className="overflow-x-auto">
+          <table className="w-full text-sm">
+            <thead className="text-left text-neutral-500 dark:text-neutral-400 border-b border-neutral-200 dark:border-neutral-700">
+              <tr>
+                <th className="py-1.5 pr-3 font-medium">{t('ledger.vat.code', 'Code')}</th>
+                <th className="py-1.5 pr-3 font-medium">{t('ledger.vat.name', 'Name')}</th>
+                <th className="py-1.5 pr-3 font-medium text-right">{t('ledger.vat.rate', 'Rate %')}</th>
+                <th className="py-1.5 pr-3 font-medium">{t('ledger.vat.direction', 'Direction')}</th>
+                <th className="py-1.5 pr-3 font-medium text-right">{t('common.actions', 'Actions')}</th>
+              </tr>
+            </thead>
+            <tbody className="divide-y divide-neutral-100 dark:divide-neutral-800">
+              {(vatCodes ?? []).map((v) => (
+                <tr key={v.id} className={v.active ? '' : 'opacity-50'}>
+                  <td className="py-1.5 pr-3 font-medium text-neutral-900 dark:text-neutral-100">{v.code}</td>
+                  <td className="py-1.5 pr-3 text-neutral-800 dark:text-neutral-200">{v.name}</td>
+                  <td className="py-1.5 pr-3 text-right tabular-nums text-neutral-700 dark:text-neutral-300">{Number(v.rate).toFixed(1)}</td>
+                  <td className="py-1.5 pr-3 text-neutral-500 dark:text-neutral-400">{t(`ledger.vatDirection.${v.direction}`, v.direction)}</td>
+                  <td className="py-1.5 pr-3">
+                    <div className="flex items-center justify-end gap-1">
+                      <button onClick={() => setVatModal({ vat: v })} className="p-1 text-neutral-500 hover:text-neutral-800 dark:hover:text-neutral-200"><Pencil className="w-4 h-4" /></button>
+                      <button onClick={() => { if (window.confirm(t('ledger.vat.confirmDelete', 'Delete this VAT code?') as string)) delVat.mutate(v.id); }} className="p-1 text-neutral-400 hover:text-red-600"><Trash2 className="w-4 h-4" /></button>
+                    </div>
+                  </td>
+                </tr>
+              ))}
+            </tbody>
+          </table>
+        </div>
+      </CardContent></Card>
+
+      {/* Rate→code + treatment→code maps */}
+      <Card><CardContent className="p-5">
+        <h3 className="text-sm font-semibold text-neutral-900 dark:text-neutral-100 mb-2">{t('ledger.outputVatMap.title', 'VAT code by revenue rate')}</h3>
+        {outputRates.length === 0 ? (
+          <p className="text-xs text-neutral-500 dark:text-neutral-400">{t('ledger.outputVatMap.empty', 'Add output VAT codes above to configure a code per revenue rate.')}</p>
+        ) : (
+          <div className="grid grid-cols-2 sm:grid-cols-4 gap-3">
+            {outputRates.map((rate) => (
+              <div key={rate}>
+                <label className={labelCls}>{rate}%</label>
+                <select value={maps.ledger_output_vat_map?.[rate] ?? ''} onChange={(e) => setOutputVatMap(rate, e.target.value)} className={selectCls}>
+                  <option value="">{t('ledger.defaults.none', '— none —')}</option>
+                  {outputVat.filter((v) => rateKey(v.rate) === rate).map((v) => <option key={v.id} value={v.code}>{v.code}</option>)}
+                </select>
+              </div>
+            ))}
+          </div>
+        )}
+
+        <h3 className="text-sm font-semibold text-neutral-900 dark:text-neutral-100 mt-5 mb-2">{t('ledger.vatMap.title', 'VAT code by tax treatment (costs)')}</h3>
+        <div className="grid grid-cols-1 sm:grid-cols-2 gap-3">
+          {TAX_TREATMENTS.map((tt) => (
+            <div key={tt}>
+              <label className={labelCls}>{t(`accounting.taxTreatment.${tt}`, tt)}</label>
+              <select value={maps.ledger_vat_map?.[tt] ?? ''} onChange={(e) => setVatMap(tt, e.target.value)} className={selectCls}>
+                <option value="">{t('ledger.defaults.none', '— none —')}</option>
+                {inputVat.map((v) => <option key={v.id} value={v.code}>{v.code} · {v.name}</option>)}
+              </select>
+            </div>
+          ))}
+        </div>
+
+        <div className="mt-4 flex justify-end">
+          <Button onClick={() => saveMaps.mutate()} disabled={saveMaps.isPending}>{saveMaps.isPending ? t('common.saving', 'Saving…') : t('ledger.saveDefaults', 'Save mappings')}</Button>
+        </div>
+      </CardContent></Card>
+
+      {vatModal && <VatModal vat={vatModal.vat} accounts={accounts ?? []} onClose={() => setVatModal(null)} onDone={() => { setVatModal(null); refetch(); }} />}
+    </div>
+  );
+};

frontend/src/components/admin/VatRateSelect.tsx

@@ -0,0 +1,77 @@
+/**
+ * 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.
+ */
+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 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';
+
+interface Props {
+  rate: number;
+  code: string | null;
+  onChange: (rate: number, code: string | null) => void;
+  label?: string;
+  disabled?: boolean;
+}
+
+export const VatRateSelect: React.FC<Props> = ({ rate, code, onChange, label, disabled }) => {
+  const { t } = useTranslation();
+  const { data: codes = [] } = useQuery({
+    queryKey: ['vat-codes', 'output'],
+    queryFn: () => vatCodesService.listOutput(),
+    staleTime: 5 * 60 * 1000,
+  });
+
+  // Selected option: prefer the snapshotted code; else a code whose rate matches
+  // (legacy rows / no code stored); else "custom".
+  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;
+
+  return (
+    <div>
+      {label && (
+        <label className="block text-sm font-medium text-neutral-700 dark:text-neutral-300 mb-1">{label}</label>
+      )}
+      <select
+        className={selectCls}
+        disabled={disabled}
+        value={isCustom ? CUSTOM : String(matched!.id)}
+        onChange={(e) => {
+          if (e.target.value === CUSTOM) { onChange(rate, null); return; }
+          const c = codes.find((x) => String(x.id) === e.target.value);
+          if (c) onChange(Number(c.rate), c.code);
+        }}
+      >
+        {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/contexts/FeatureFlagsContext.tsx

@@ -21,6 +21,8 @@ export const DEFAULT_FLAGS: FeatureFlags = {
   quotes: false,
   bills: false,
   messaging: false,
+  // Incoming mail (migration 128) — IMAP intake. Standalone, default off.
+  incomingMail: false,
   analytics: true,
   userManagement: true,
   // Top-level Clients section (#354 follow-up). Migration 097 mirrors
@@ -45,6 +47,15 @@ export const DEFAULT_FLAGS: FeatureFlags = {
   // Settings → Features once they've reviewed the seeded block
   // library with their lawyer.
   contracts: false,
+  // Accounting (migration 122). Top-level MASTER for the Accounting
+  // section (separate from CRM). Sub-features below require it.
+  accounting: false,
+  // Incoming invoices (migration 124) — external supplier-invoice capture +
+  // re-bill. Accounting sub-feature; requires `accounting`.
+  incomingInvoices: false,
+  // Expenses (migration 127) — internal expenses (mileage / per-diem / cash).
+  // Separate Accounting sub-feature; requires `accounting`.
+  expenses: false,
   // Projects (migration 120). Admin-only grouping layer above events +
   // the Project Overview cockpit. Off by default — admin opts in under
   // Settings → Features once they want the CRM → Overview area.
@@ -80,7 +91,13 @@ 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
-  if (out.bills === false) out.taxReport = false;  // tax report depends on bills
+  // Accounting sub-features require the Accounting master. Tax export is
+  // independent of Bills now — it relocated permanently into Accounting.
+  if (out.accounting === false) {
+    out.taxReport = false;
+    out.incomingInvoices = false;
+    out.expenses = false;
+  }
   // Clients parent flag is DERIVED from its children. Admins don't
   // toggle it directly — enabling any CRM-area sub-feature
   // (Accounts today; future Calendar / Quotes / Bills / Messaging)
@@ -91,11 +108,12 @@ function applyDependencyRules(flags: FeatureFlags): FeatureFlags {
     || out.crmDevelopment
     || out.quotes
     || out.bills
-    || out.taxReport
     || out.hoursLogging
     || out.contracts
     // Migration 137 — admin calendar lights up the Clients section.
     || out.calendar
+    // NOTE: taxReport is intentionally NOT here anymore — the Tax export
+    // moved permanently into the Accounting section (its own master).
     // future siblings: || out.messaging
   );
   return out;

frontend/src/features/settings/index.ts

@@ -18,3 +18,4 @@ export { SEOTab } from './tabs/SEOTab';
 export { ThumbnailsTab } from './tabs/ThumbnailsTab';
 export { ApiTokensTab } from './tabs/ApiTokensTab';
 export { WebhooksTab } from './tabs/WebhooksTab';
+export { AccountingTab } from './tabs/AccountingTab';

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

@@ -0,0 +1,139 @@
+/**
+ * Accounting settings tab — rates used by internal expenses + the proof
+ * requirement. Rates are CHF; stored as integer minor units. Tax/legal
+ * guidance only — verify with your Treuhaender.
+ */
+import React, { useEffect, useState } from 'react';
+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 { DecimalInput } from '../../../components/common/DecimalInput';
+import { accountingService } from '../../../services/accounting.service';
+import { sortedCountryOptions } from '../../../constants/countries';
+import { VatCodesManager } from '../../../components/admin/VatCodesManager';
+import { ChartOfAccountsManager } from '../../../components/admin/ChartOfAccountsManager';
+
+const labelCls = 'block text-sm font-medium text-neutral-700 dark:text-neutral-300 mb-1';
+const inputCls = 'w-full max-w-xs rounded-md border border-neutral-300 dark:border-neutral-600 bg-white dark:bg-neutral-800 px-3 py-2 text-sm';
+
+export const AccountingTab: React.FC = () => {
+  const { t, i18n } = useTranslation();
+  const qc = useQueryClient();
+  const { data, isLoading } = useQuery({ queryKey: ['accounting-settings'], queryFn: () => accountingService.getSettings() });
+
+  const [kmMajor, setKmMajor] = useState<number>(NaN);
+  const [perDiemMajor, setPerDiemMajor] = useState<number>(NaN);
+  const [requireProof, setRequireProof] = useState(false);
+  const [vatRegistered, setVatRegistered] = useState(false);
+  const [reclaimCountries, setReclaimCountries] = useState<string[]>([]);
+
+  useEffect(() => {
+    if (data) {
+      setKmMajor(data.accounting_km_rate_minor / 100);
+      setPerDiemMajor(data.accounting_per_diem_rate_minor / 100);
+      setRequireProof(data.accounting_require_proof);
+      setVatRegistered(data.accounting_vat_registered);
+      setReclaimCountries(data.accounting_vat_reclaim_countries || []);
+    }
+  }, [data]);
+
+  const countries = sortedCountryOptions(i18n.language);
+
+  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'] }); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+
+  if (isLoading) return <Loading />;
+
+  return (
+    <div className="space-y-6">
+      <div>
+        <h2 className="text-xl font-bold text-neutral-900 dark:text-neutral-100">{t('settings.accounting.title', 'Accounting')}</h2>
+        <p className="text-neutral-600 dark:text-neutral-400 mt-1">{t('settings.accounting.subtitle', 'Default rates for internal expenses and the proof requirement.')}</p>
+      </div>
+
+      <Card><CardContent className="p-5 space-y-4">
+        <div>
+          <label className={labelCls}>{t('settings.accounting.kmRate', 'Mileage rate (CHF / km)')}</label>
+          <DecimalInput value={kmMajor} onChange={setKmMajor} fractionDigits={2} className={inputCls} />
+          <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>
+          <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>
+        </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" />
+          {t('settings.accounting.requireProof', 'Require a proof file on every expense')}
+        </label>
+        <p className="text-xs text-amber-600 dark:text-amber-400">{t('settings.accounting.disclaimer', 'Rates and VAT/tax treatment are guidance only — verify with your Treuhaender.')}</p>
+      </CardContent></Card>
+
+      {/* VAT registration & reclaim — drives whether output/input VAT applies
+          and which countries' input VAT is deductible (cost tax-treatment +
+          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')}
+        </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" />
+          <span>
+            {t('settings.accounting.vat.registered', 'VAT-registered (charge output VAT + reclaim input VAT)')}
+            <span className="block text-xs text-neutral-500 dark:text-neutral-400">
+              {t('settings.accounting.vat.registeredHint', 'Off = small business / under threshold: no VAT charged, input VAT is a cost (not reclaimable).')}
+            </span>
+          </span>
+        </label>
+        <div className={vatRegistered ? '' : 'opacity-50 pointer-events-none'}>
+          <label className={labelCls}>{t('settings.accounting.vat.reclaimCountries', 'Countries where input VAT is reclaimable')}</label>
+          <select
+            multiple
+            size={6}
+            value={reclaimCountries}
+            onChange={(e) => setReclaimCountries(Array.from(e.target.selectedOptions, (o) => o.value))}
+            className="w-full max-w-xs rounded-md border border-neutral-300 dark:border-neutral-600 bg-white dark:bg-neutral-800 px-3 py-2 text-sm"
+          >
+            {countries.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('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>
+      </CardContent></Card>
+
+      <div>
+        <Button onClick={() => save.mutate()} disabled={save.isPending}><Save className="w-4 h-4 mr-2" /> {save.isPending ? t('common.saving', 'Saving…') : t('common.save', 'Save')}</Button>
+      </div>
+
+      {/* VAT codes + rate→code / treatment→code maps — relocated here from the
+          Chart-of-accounts page so all VAT config lives in one place. */}
+      <VatCodesManager />
+
+      {/* Chart of accounts (accounts + category/default-account mappings) —
+          moved off the /admin/accounting section so all accounting config is
+          here; the section keeps only the operational pages. */}
+      <div className="pt-2">
+        <h3 className="text-sm font-semibold uppercase tracking-wider text-neutral-500 dark:text-neutral-400 mb-3">
+          {t('ledger.accounts.title', 'Chart of accounts')}
+        </h3>
+        <ChartOfAccountsManager />
+      </div>
+    </div>
+  );
+};
+
+export default AccountingTab;

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

@@ -6,6 +6,7 @@ import {
   Images,
   BellRing,
   MessageSquare,
+  Mailbox,
   CalendarDays,
   FileSignature,
   ScrollText,
@@ -16,6 +17,9 @@ import {
   Briefcase,
   Wrench,
   Calculator,
+  Landmark,
+  ScanLine,
+  Wallet,
   FolderKanban,
 } from 'lucide-react';
 import { useTranslation } from 'react-i18next';
@@ -160,6 +164,21 @@ export const FeaturesTab: React.FC = () => {
             onToggle={(next) => setFlag('reminderEmails', next)}
           />
 
+          <FeatureCard
+            icon={Mailbox}
+            title={t('settings.features.incomingMail.title', 'Incoming mail')}
+            description={t(
+              'settings.features.incomingMail.description',
+              'Poll a dedicated mailbox (IMAP) every minute and drop invoice attachments into Accounting → Incoming invoices. Configure the mailbox under Settings → Email.',
+            )}
+            status="new"
+            statusLabel={statusLabel('new')}
+            sidebarHidden
+            sidebarHiddenLabel={sidebarHiddenLabel}
+            enabled={staged.incomingMail}
+            onToggle={(next) => setFlag('incomingMail', next)}
+          />
+
           <FeatureCard
             icon={MessageSquare}
             title={t('settings.features.messaging.title', 'Messaging')}
@@ -260,25 +279,6 @@ export const FeaturesTab: React.FC = () => {
             onToggle={(next) => setFlag('bills', next)}
           />
 
-          <FeatureCard
-            icon={Calculator}
-            title={t('settings.features.taxReport.title', 'Tax report')}
-            description={t(
-              'settings.features.taxReport.description',
-              'Period-scoped revenue list with net + VAT breakdown grouped by VAT rate. Export as PDF (landscape, company letterhead) or CSV for your accountant. Cancelled invoices stay visible for a gap-free audit trail but are excluded from totals.',
-            )}
-            status="new"
-            statusLabel={statusLabel('new')}
-            sidebarLabel={t('settings.features.taxReport.sidebar', 'Tax')}
-            enabled={staged.taxReport}
-            onToggle={(next) => setFlag('taxReport', next)}
-            disabled={!staged.bills}
-            lockedReason={!staged.bills ? t(
-              'settings.features.taxReport.requiresBills',
-              'Enable Bills first — the tax report reads from your invoices.',
-            ) : undefined}
-          />
-
           <FeatureCard
             icon={Briefcase}
             title={t('settings.features.hoursLogging.title', 'Hours logging')}
@@ -308,6 +308,82 @@ export const FeaturesTab: React.FC = () => {
           />
         </Section>
 
+        {/* Accounting — top-level master + sub-toggles. The Tax export
+            relocated here permanently out of CRM. Sub-toggles are disabled
+            until the Accounting master is on. */}
+        <Section title={t('settings.features.sections.accounting', 'Accounting')}>
+          <FeatureCard
+            icon={Landmark}
+            title={t('settings.features.accounting.title', 'Accounting')}
+            description={t(
+              'settings.features.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.',
+            )}
+            status="new"
+            statusLabel={statusLabel('new')}
+            sidebarLabel={t('settings.features.accounting.sidebar', 'Accounting')}
+            enabled={staged.accounting}
+            onToggle={(next) => setFlag('accounting', next)}
+          />
+
+          <FeatureCard
+            icon={Calculator}
+            title={t('settings.features.taxReport.title', 'Tax export')}
+            description={t(
+              'settings.features.taxReport.description',
+              'Period-scoped revenue list with net + VAT breakdown grouped by VAT rate. Export as PDF (landscape, company letterhead) or CSV for your accountant. Cancelled invoices stay visible for a gap-free audit trail but are excluded from totals.',
+            )}
+            status="new"
+            statusLabel={statusLabel('new')}
+            sidebarLabel={t('settings.features.taxReport.sidebar', 'Tax')}
+            enabled={staged.taxReport}
+            onToggle={(next) => setFlag('taxReport', next)}
+            disabled={!staged.accounting}
+            lockedReason={!staged.accounting ? t(
+              'settings.features.taxReport.requiresAccounting',
+              'Enable Accounting first — Tax export lives in the Accounting section.',
+            ) : undefined}
+          />
+
+          <FeatureCard
+            icon={ScanLine}
+            title={t('settings.features.incomingInvoices.title', 'Incoming invoices')}
+            description={t(
+              'settings.features.incomingInvoices.description',
+              'Capture received supplier invoices (upload or phone/tablet camera), categorize expenses, and re-bill costs to clients on the relevant event with a contract-driven markup.',
+            )}
+            status="new"
+            statusLabel={statusLabel('new')}
+            sidebarLabel={t('settings.features.incomingInvoices.sidebar', 'Incoming')}
+            enabled={staged.incomingInvoices}
+            onToggle={(next) => setFlag('incomingInvoices', next)}
+            disabled={!staged.accounting}
+            lockedReason={!staged.accounting ? t(
+              'settings.features.incomingInvoices.requiresAccounting',
+              'Enable Accounting first — Incoming invoices live in the Accounting section.',
+            ) : undefined}
+          />
+
+          <FeatureCard
+            icon={Wallet}
+            title={t('settings.features.expenses.title', 'Expenses')}
+            description={t(
+              'settings.features.expenses.description',
+              'Internal expenses (mileage, per-diem, cash) booked to an event or the company, with optional proof. Separate from incoming supplier invoices. Configure km / per-diem rates and the proof requirement in the Accounting settings tab.',
+            )}
+            status="new"
+            statusLabel={statusLabel('new')}
+            sidebarLabel={t('settings.features.expenses.sidebar', 'Expenses')}
+            enabled={staged.expenses}
+            onToggle={(next) => setFlag('expenses', next)}
+            disabled={!staged.accounting}
+            lockedReason={!staged.accounting ? t(
+              'settings.features.expenses.requiresAccounting',
+              'Enable Accounting first — Expenses live in the Accounting section.',
+            ) : undefined}
+          />
+        </Section>
+
         {/* Insights & Access */}
         <Section title={t('settings.features.sections.insights', 'Insights & Access')}>
           <FeatureCard

frontend/src/i18n/locales/de.json

@@ -98,6 +98,7 @@
     "error": "Fehler",
     "configureInSettings": "Standards in den Einstellungen anpassen ↗",
     "save": "Speichern",
+    "saving": "Speichern…",
     "cancel": "Abbrechen",
     "delete": "Löschen",
     "edit": "Bearbeiten",
@@ -196,6 +197,7 @@
     "users": "Benutzer",
     "calendar": "Kalender",
     "clients": "CRM",
+    "accounting": "Buchhaltung",
     "betaTag": "Beta"
   },
   "eventTypes": {
@@ -1584,6 +1586,7 @@
         "communication": "Kommunikation",
         "scheduling": "Terminplanung",
         "sales": "Vertrieb",
+        "accounting": "Buchhaltung",
         "insights": "Auswertungen & Zugriff",
         "customers": "Kunden",
         "clients": "CRM"
@@ -1600,6 +1603,10 @@
         "description": "Der Kern von PicPeak. Immer verfügbar.",
         "locked": "Galerien sind die Grundlage von PicPeak und können nicht deaktiviert werden."
       },
+      "incomingMail": {
+        "title": "Eingehende E-Mails",
+        "description": "Ruft ein dediziertes Postfach (IMAP) jede Minute ab und legt Rechnungsanhänge in Buchhaltung → Eingangsrechnungen ab. Postfach unter Einstellungen → E-Mail konfigurieren."
+      },
       "reminderEmails": {
         "title": "Erinnerungs-E-Mails",
         "description": "Automatische Vor-Event-Erinnerung an Kunden N Tage vor dem Eventdatum. Vorlagen pro Kategorie (Konzert, Firma, Hochzeit, …) unter Einstellungen → Erinnerungsvorlagen; Übersteuerung pro Event auf der Event-Detailseite."
@@ -1630,10 +1637,28 @@
         "sidebar": "Rechnungen"
       },
       "taxReport": {
-        "title": "Steuerliste",
+        "title": "Steuerexport",
         "description": "Periodenbezogene Umsatzliste mit Netto- und MwSt-Aufschlüsselung, gruppiert nach MwSt-Satz. Exportieren Sie als PDF (Querformat, Firmenbriefkopf) oder CSV für Ihre Buchhaltung. Stornierte Rechnungen bleiben für die lückenlose Nummernfolge sichtbar, sind aber nicht in den Summen enthalten.",
         "sidebar": "Steuer",
-        "requiresBills": "Bitte zuerst Rechnungen aktivieren — die Steuerliste liest aus Ihren Rechnungen."
+        "requiresBills": "Bitte zuerst Rechnungen aktivieren — die Steuerliste liest aus Ihren Rechnungen.",
+        "requiresAccounting": "Bitte zuerst Buchhaltung aktivieren — der Steuerexport liegt im Buchhaltungsbereich."
+      },
+      "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"
+      },
+      "incomingInvoices": {
+        "title": "Eingangsrechnungen",
+        "description": "Eingehende Lieferantenrechnungen erfassen (Upload oder Handy-/Tablet-Kamera), Aufwände kategorisieren und Kosten dem passenden Event des Kunden mit vertraglich hinterlegtem Zuschlag weiterverrechnen.",
+        "sidebar": "Eingang",
+        "requiresAccounting": "Bitte zuerst Buchhaltung aktivieren — Eingangsrechnungen liegen im Buchhaltungsbereich."
+      },
+      "expenses": {
+        "title": "Aufwände",
+        "description": "Interne Aufwände (Kilometer, Spesenpauschale, Barbelege), gebucht auf ein Event oder die Firma, mit optionalem Beleg. Getrennt von Eingangsrechnungen.",
+        "sidebar": "Aufwände",
+        "requiresAccounting": "Bitte zuerst Buchhaltung aktivieren — Aufwände liegen im Buchhaltungsbereich."
       },
       "analytics": {
         "title": "Statistiken",
@@ -1689,6 +1714,24 @@
     },
     "crm": {
       "title": "CRM-Verhalten"
+    },
+    "accounting": {
+      "title": "Buchhaltung",
+      "subtitle": "Standardsätze für interne Aufwände 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.",
+      "requireProof": "Beleg für jeden Aufwand verlangen",
+      "vat": {
+        "title": "MwSt-Registrierung & Vorsteuerabzug",
+        "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."
+      },
+      "disclaimer": "Sätze und MwSt-/Steuerbehandlung dienen nur als Orientierung — mit Ihrem Treuhänder prüfen.",
+      "savedToast": "Buchhaltungseinstellungen gespeichert."
     }
   },
   "branding": {
@@ -1913,6 +1956,8 @@
     "forceColorModeNone": "Kein Zwang (Benutzerauswahl)",
     "forceColorModeDark": "Dunkelmodus erzwingen",
     "forceColorModeLight": "Hellmodus erzwingen",
+    "forcedModeBrandingHint": "Hell/Dunkel wird site-weit über die Erzwingen-Steuerung unten festgelegt — die themenspezifische Modusauswahl ist ausgeblendet, da sie keine Wirkung hätte.",
+    "forcedModeGalleryNote": "Eine site-weite Farbsperre ist aktiv, daher folgt diese Galerie dem gesperrten Hell-/Dunkel-Modus. Farb- und Hell/Dunkel-Optionen sind hier ausgeblendet und können nicht pro Galerie überschrieben werden.",
     "colorGroupSurfaces": "Oberflächen",
     "colorGroupSurfacesHelp": "Die neutralen Ebenen hinter Ihrem Inhalt. Hintergrund liegt am weitesten zurück; Oberfläche und Erhöht stapeln sich darüber.",
     "backgroundColorHelp": "Die Seite selbst — Hintergrundfarbe jeder Galerie, Admin-Seite und CMS-Seite.",
@@ -2444,6 +2489,55 @@
       "success": "Warteschlange geleert – {{sent}} gesendet, {{failed}} fehlgeschlagen",
       "empty": "Keine ausstehenden E-Mails zum Senden"
     },
+    "incoming": {
+      "title": "Eingehende E-Mails (IMAP)",
+      "subtitle": "Ein dediziertes Postfach, jede Minute abgerufen; Anhänge landen in Buchhaltung → Eingangsrechnungen.",
+      "host": "IMAP-Host",
+      "test": "Verbindung testen",
+      "testOk": "Verbunden mit {{folder}} — {{messages}} Nachrichten, {{unseen}} ungelesen.",
+      "testFailed": "Verbindung fehlgeschlagen.",
+      "roundTrip": "Rundlauf-Test",
+      "roundTripHint": "Sendet über die SMTP-Einstellungen eine Test-E-Mail an dieses Postfach und prüft, ob sie ankommt. Beide vorher speichern.",
+      "roundTripOk": "Rundlauf OK — an {{recipient}} zugestellt in {{seconds}}s.",
+      "roundTripFailed": "Rundlauf-Test fehlgeschlagen.",
+      "poll": "Jetzt prüfen",
+      "pollHint": "Postfach sofort prüfen, statt auf den 60-Sekunden-Abruf zu warten. Ungelesene Anhänge werden in Eingangsrechnungen übernommen.",
+      "pollOk": "Postfach geprüft — {{count}} neue E-Mail(s) übernommen.",
+      "pollDisabled": "Eingehende E-Mails sind deaktiviert — unter Einstellungen → Funktionen aktivieren.",
+      "pollUnconfigured": "Zuerst die Einstellungen für eingehende E-Mails speichern.",
+      "pollBusy": "Ein Abruf läuft bereits — bitte gleich erneut versuchen.",
+      "pollFailed": "Postfach-Abruf fehlgeschlagen.",
+      "port": "Port",
+      "security": "Sicherheit",
+      "ssl": "SSL/TLS",
+      "plain": "Keine / STARTTLS",
+      "user": "Benutzername",
+      "pass": "Passwort",
+      "folder": "Ordner",
+      "save": "Eingangs-E-Mail-Einstellungen speichern",
+      "detectFolders": "Erkennen",
+      "folderHint": "Host, Benutzername und Passwort eingeben, dann „Erkennen“, um die Postfach-Ordner aufzulisten.",
+      "foldersDetected": "{{count}} Ordner gefunden.",
+      "noFolders": "Der Server hat keine Ordner zurückgegeben.",
+      "detectFailed": "Ordner konnten nicht erkannt werden.",
+      "requiredFields": "Host, Port und Benutzername sind erforderlich.",
+      "savedToast": "Einstellungen für eingehende E-Mails gespeichert."
+    },
+    "received": {
+      "tab": "Empfangene E-Mails",
+      "from": "Von",
+      "subject": "Betreff",
+      "received": "Empfangen",
+      "status": "Status",
+      "empty": "Noch keine empfangenen E-Mails. Eingehende E-Mails aktivieren und Postfach konfigurieren.",
+      "inbox": "Eingang",
+      "statusValue": {
+        "ingested": "Erfasst",
+        "no_attachment": "Kein Anhang",
+        "duplicate": "Duplikat",
+        "error": "Fehler"
+      }
+    },
     "sentEmails": {
       "tab": "Gesendete E-Mails",
       "title": "Gesendete E-Mails",
@@ -3382,6 +3476,180 @@
       "development": "Entwicklung"
     }
   },
+  "accounting": {
+    "title": "Buchhaltung",
+    "subtitle": "Eingehende Lieferantenrechnungen, Aufwände und Auswertungen.",
+    "navAriaLabel": "Buchhaltungs-Navigation",
+    "empty": {
+      "title": "Keine Buchhaltungsfunktionen aktiviert",
+      "body": "Aktiviere die Steuerliste (oder eine andere Buchhaltungs-Unterfunktion) unter Einstellungen → Funktionen, um loszulegen."
+    },
+    "subnav": {
+      "incomingInvoices": "Eingangsrechnungen",
+      "expenses": "Aufwände",
+      "taxReport": "Steuer",
+      "export": "Treuhänder-Export",
+      "chartOfAccounts": "Kontenplan"
+    },
+    "taxTreatment": {
+      "domestic": "Inland (mit MWST)",
+      "reverse_charge_service": "Bezugsteuer (Dienstleistungen)",
+      "foreign_vat_non_reclaimable": "Ausländische MWST (nicht abziehbar)",
+      "import_goods": "Wareneinfuhr"
+    },
+    "disposition": {
+      "rebill": "An Kunde weiterverrechnen",
+      "durchlaufend": "Durchlaufender Posten",
+      "eigener_aufwand": "Eigener Aufwand",
+      "duplikat": "Duplikat",
+      "abgelehnt": "Abgelehnt"
+    },
+    "markup": {
+      "none": "Keiner / aus Vertrag",
+      "percent": "Prozent",
+      "flat": "Pauschal"
+    },
+    "inbox": {
+      "captureTitle": "Lieferantenrechnung erfassen",
+      "captureBody": "Fotografiere eine Papierrechnung mit der Gerätekamera oder lade ein PDF / Bild hoch.",
+      "scanCamera": "Mit Kamera scannen",
+      "uploadFile": "Datei hochladen",
+      "capturedToast": "Dokument erfasst.",
+      "categorizedToast": "Dokument kategorisiert.",
+      "triageTitle": "Dokument kategorisieren",
+      "saveCategorize": "Speichern",
+      "saveCategorizePay": "Speichern & als bezahlt markieren",
+      "categorize": "Kategorisieren",
+      "view": "Ansehen",
+      "empty": "Noch keine Dokumente — oben eines erfassen.",
+      "untitled": "Unbenanntes Dokument",
+      "noAmount": "Betrag nicht erfasst",
+      "rebillHint": "Erstellt eine bearbeitbare geplante Rechnung beim Kunden. MwSt-/Steuerbehandlung ist v1 — mit Treuhänder prüfen.",
+      "previewLoading": "Vorschau wird geladen…",
+      "previewError": "Vorschau nicht verfügbar — Felder manuell erfassen.",
+      "qrHint": "Letzte Seite — der Schweizer QR-Einzahlschein sitzt meist unten.",
+      "prevPage": "Zurück",
+      "nextPage": "Weiter",
+      "pageOf": "Seite {{n}} / {{total}}",
+      "status": {
+        "label": "Status",
+        "unsorted": "Neu",
+        "categorized": "Kategorisiert",
+        "declined": "Abgelehnt",
+        "duplicate": "Duplikat"
+      },
+      "field": {
+        "supplier": "Lieferant",
+        "total": "Total",
+        "currency": "Währung",
+        "invoiceDate": "Rechnungsdatum",
+        "disposition": "Zuordnung",
+        "category": "Kategorie",
+        "categoryNone": "— keine —",
+        "declineReason": "Grund",
+        "customer": "Kunde",
+        "eventId": "Event-ID (optional)",
+        "markup": "Zuschlag",
+        "reference": "Zahlungsreferenz",
+        "referenceHint": "QR-/ESR-Referenz oder Mitteilung"
+      }
+    },
+    "expenseStatus": {
+      "open": "Offen",
+      "parked": "Geparkt",
+      "billed": "Verrechnet",
+      "declined": "Abgelehnt"
+    },
+    "paymentMethod": {
+      "bank_transfer": "Überweisung",
+      "cash": "Bargeld",
+      "twint": "TWINT",
+      "paypal": "PayPal",
+      "card": "Karte",
+      "other": "Sonstiges"
+    },
+    "booking": {
+      "label": "Buchen auf",
+      "company": "Firma",
+      "event": "Event",
+      "eventId": "Event-ID"
+    },
+    "incoming": {
+      "triageTitle": "Eingangsrechnung kategorisieren",
+      "payTitle": "Lieferant als bezahlt markieren",
+      "outstanding": "Offen",
+      "markPaid": "Als bezahlt markieren",
+      "markUnpaid": "Als unbezahlt markieren",
+      "confirmPaid": "Als bezahlt markieren",
+      "paid": "Bezahlt",
+      "paidToast": "Als bezahlt markiert.",
+      "categorizedToast": "Kategorisiert.",
+      "categorizedPaidToast": "Kategorisiert und als bezahlt markiert."
+    },
+    "expense": {
+      "kind": "Art",
+      "km": "Kilometer",
+      "days": "Tage",
+      "rate": "Satz",
+      "rateDefault": "Standard {{rate}} — leer lassen, um ihn zu verwenden",
+      "computed": "Betrag",
+      "who": "Bezahlt von / Lieferant",
+      "whoHint": "z. B. Mitarbeitername oder Geschäft",
+      "proof": "Beleg",
+      "proofRequired": "Ein Beleg ist erforderlich.",
+      "proofExisting": "Es ist bereits ein Beleg angehängt — neuen hochladen, um ihn zu ersetzen.",
+      "viewProof": "Beleg"
+    },
+    "expenseKind": {
+      "amount": "Betrag",
+      "mileage": "Kilometer (km)",
+      "per_diem": "Spesenpauschale"
+    },
+    "category": {
+      "infrastructure": "Infrastruktur & Miete",
+      "equipment": "Equipment & Hardware",
+      "software": "Software & Lizenzen",
+      "material": "Material & Verbrauch",
+      "travel": "Reise & Spesen",
+      "marketing": "Werbung & Marketing",
+      "services": "Dienstleistungen/Fremdleistungen",
+      "insurance": "Versicherungen & Gebühren",
+      "training": "Weiterbildung",
+      "other": "Sonstiges"
+    },
+    "ledger": {
+      "allStatuses": "Alle Status",
+      "allDispositions": "Alle Zuordnungen",
+      "allKinds": "Alle Arten",
+      "empty": "Noch keine Aufwände — oben einen hinzufügen.",
+      "untitled": "Aufwand",
+      "invoiceLink": "Rechnung",
+      "paid": "Bezahlt",
+      "markPaid": "Als bezahlt markieren",
+      "markPaidTitle": "Lieferant als bezahlt markieren",
+      "paidDate": "Zahldatum",
+      "method": "Methode",
+      "reference": "Referenz (optional)",
+      "confirmPaid": "Als bezahlt markieren",
+      "paidToast": "Als bezahlt markiert.",
+      "unpaidToast": "Als nicht bezahlt markiert.",
+      "addExpense": "Aufwand hinzufügen",
+      "addTitle": "Aufwand hinzufügen",
+      "editTitle": "Aufwand bearbeiten",
+      "updatedToast": "Aufwand aktualisiert.",
+      "payTitle": "Aufwand als bezahlt markieren",
+      "invoiced": "Verrechnet",
+      "invoicedToast": "Zu einer Kundenrechnung hinzugefügt.",
+      "invoiceTitle": "Zur Kundenrechnung hinzufügen",
+      "invoiceHint": "Erstellt eine verrechenbare Position auf der nächsten geplanten Rechnung des Kunden und sperrt den Aufwand für weitere Änderungen.",
+      "addToInvoice": "Zur Rechnung hinzufügen",
+      "locked": "Gesperrt",
+      "lockedHint": "Gesperrt — dieser Aufwand ist auf einer Kundenrechnung.",
+      "description": "Beschreibung",
+      "descriptionHint": "z. B. Kilometer, Spesenpauschale, Barbeleg",
+      "createdToast": "Aufwand hinzugefügt."
+    }
+  },
   "projects": {
     "title": "Projektübersicht",
     "subtitle": "Fasse Events zu Projekten zusammen und sieh jede E-Mail, jedes Dokument, jede Galerie und jede Stunde in einem Cockpit.",
@@ -3613,6 +3881,57 @@
       }
     }
   },
+  "ledger": {
+    "intro": "Dient nur dem Treuhänder-Export — picpeak führt keine doppelte Buchhaltung. Der vorbelegte Kontenplan + die MWST-Codes folgen dem Schweizer/LI KMU-Kontenrahmen; passe sie an das Setup deines Treuhänders an.",
+    "settingsSaved": "Zuordnungen gespeichert.",
+    "saveDefaults": "Zuordnungen speichern",
+    "accountType": {
+      "asset": "Aktiven", "liability": "Passiven", "equity": "Eigenkapital", "revenue": "Ertrag", "expense": "Aufwand"
+    },
+    "vatDirection": {
+      "input": "Vorsteuer", "output": "Umsatzsteuer"
+    },
+    "defaults": {
+      "title": "Standard- & Systemkonten",
+      "none": "— keines —",
+      "ledger_account_debitoren": "Forderungen (Debitoren)",
+      "ledger_account_kreditoren": "Verbindlichkeiten (Kreditoren)",
+      "ledger_account_bank": "Bank",
+      "ledger_account_cash": "Kasse",
+      "ledger_account_default_revenue": "Standard-Ertragskonto",
+      "ledger_account_default_expense": "Standard-Aufwandkonto",
+      "ledger_account_mileage": "Kilometer-Konto",
+      "ledger_account_per_diem": "Spesenpauschalen-Konto",
+      "ledger_account_rebilled_revenue": "Weiterverrechnete Spesen (Ertrag)"
+    },
+    "vatMap": { "title": "MWST-Code nach steuerlicher Behandlung (Kosten)" },
+    "outputVatMap": { "title": "MWST-Code nach Umsatzsatz", "empty": "Fügen Sie oben Ausgangs-MWST-Codes hinzu, um pro Umsatzsatz einen Code festzulegen." },
+    "categoryMap": { "title": "Aufwandkategorie → Konto" },
+    "accounts": { "title": "Kontenplan" },
+    "vatCodes": { "title": "MWST-Codes" },
+    "account": {
+      "addTitle": "Konto hinzufügen", "editTitle": "Konto bearbeiten",
+      "number": "Kontonummer", "name": "Name", "type": "Art",
+      "confirmDelete": "Dieses Konto löschen?"
+    },
+    "vat": {
+      "addTitle": "MWST-Code hinzufügen", "editTitle": "MWST-Code bearbeiten",
+      "code": "Code", "name": "Name", "rate": "Satz %", "direction": "Richtung",
+      "account": "MWST-Konto", "noAccount": "— keines —", "confirmDelete": "Diesen MWST-Code löschen?"
+    },
+    "export": {
+      "title": "Treuhänder-Export",
+      "intro": "Lade das Sammeljournal (Erträge + Kosten als periodengerechte Buchungssätze mit Konto- und MWST-Codes) zum Import in die Buchhaltungssoftware deines Treuhänders herunter.",
+      "format": "Zielsoftware",
+      "format_generic": "Generisch (alle Spalten)",
+      "format_banana": "Banana — doppelte Buchhaltung",
+      "format_banana_ie": "Banana — Einnahmen/Ausgaben",
+      "format_bexio": "bexio",
+      "download": "CSV herunterladen",
+      "failed": "Export fehlgeschlagen.",
+      "disclaimer": "Nur periodengerecht (Belegdaten) — Zahlungen/Bankbewegungen sind nicht enthalten. Konto- + MWST-Codes folgen deiner Kontenplan-Zuordnung. Den Import vor der Einreichung immer mit dem Treuhänder prüfen."
+    }
+  },
   "taxReport": {
     "title": "Steuerliste",
     "intro": "Periodenbezogene Umsatzliste mit Netto- und MwSt-Aufschlüsselung, gruppiert nach MwSt-Satz. Stornierte Rechnungen bleiben für die lückenlose Nummernfolge sichtbar, sind aber nicht in den Summen enthalten.",
@@ -3628,6 +3947,18 @@
       "currency": "Währung"
     },
     "exportPdf": "PDF exportieren",
+    "ledgerExport": "Treuhänder-Export",
+    "ledgerExportHint": "Buchungssätze für Ihren Treuhänder, abgebildet über Ihren Kontenplan.",
+    "ledgerExportConfigure": "Einrichten →",
+    "export": {
+      "reportTitle": "Bericht",
+      "reportHint": "Lesbare Liste — für Ihre Unterlagen.",
+      "scopeLabel": "Umfang",
+      "scopeAll": "Vollständig",
+      "scopeIncome": "Nur Einnahmen",
+      "scopeCost": "Nur Kosten",
+      "journalTitle": "Buchungsjournal"
+    },
     "exportCsv": "CSV exportieren",
     "exportFailed": "Export fehlgeschlagen. Bitte erneut versuchen.",
     "errorTitle": "Steuerliste konnte nicht geladen werden",
@@ -3638,6 +3969,32 @@
     "grandTotalVat": "Gesamt MwSt.",
     "grandTotalGross": "Gesamt Brutto",
     "cancelledFootnote": "{{count}} stornierte Rechnung(en) — Beträge nicht in den Summen enthalten (für lückenlose Nummernfolge dargestellt).",
+    "skontoTooltip": "Mit Skonto bezahlt",
+    "costsTitle": "Kosten (Eingangsrechnungen + Spesen)",
+    "costsDisclaimer": "Diese Einnahmen-Ausgaben-Übersicht ist eine Orientierungshilfe für Ihre Aufzeichnungen (Milchbüchleinrechnung). Vorsteuerabzug und Ergebnis hängen von der steuerlichen Behandlung jeder Kostenposition ab — vor der Einreichung mit Ihrem Treuhänder / der Steuerverwaltung prüfen.",
+    "summary": {
+      "outgoingTitle": "Ausgangsrechnungen",
+      "title": "Einnahmen / Ausgaben",
+      "income": "Einnahmen",
+      "costs": "Ausgaben",
+      "result": "Ergebnis",
+      "vatPayable": "MWST-Zahllast (Umsatz- − Vorsteuer)",
+      "vatUnconfigured": "Die MWST-Registrierung ist nicht konfiguriert, daher kann die MWST-Zahllast nicht berechnet werden. Lege sie unter Einstellungen → Buchhaltung fest."
+    },
+    "cost": {
+      "source": "Art",
+      "sourceIncoming": "Eingang",
+      "sourceExpense": "Spese",
+      "supplier": "Lieferant / Beschreibung",
+      "taxTreatment": "Steuerliche Behandlung",
+      "company": "Unternehmen",
+      "total": "Summe Kosten"
+    },
+    "type": {
+      "outgoing": "Ausgangsrechnung",
+      "incoming": "Eingangsrechnung",
+      "expense": "Aufwand"
+    },
     "col": {
       "date": "Datum",
       "invoice": "Rechnung",
@@ -3646,7 +4003,12 @@
       "vatRate": "MwSt %",
       "net": "Netto",
       "vat": "MwSt.",
-      "total": "Brutto"
+      "total": "Brutto",
+      "skonto": "Skonto",
+      "type": "Typ",
+      "reference": "Referenz",
+      "party": "Kunde / Lieferant",
+      "tax": "Steuer"
     }
   },
   "quotes": {

frontend/src/i18n/locales/en.json

@@ -98,6 +98,7 @@
     "error": "Error",
     "configureInSettings": "Configure defaults in Settings ↗",
     "save": "Save",
+    "saving": "Saving…",
     "cancel": "Cancel",
     "delete": "Delete",
     "edit": "Edit",
@@ -196,6 +197,7 @@
     "users": "Users",
     "calendar": "Calendar",
     "clients": "CRM",
+    "accounting": "Accounting",
     "betaTag": "Beta"
   },
   "archives": {
@@ -1142,6 +1144,7 @@
         "communication": "Communication",
         "scheduling": "Scheduling",
         "sales": "Sales",
+        "accounting": "Accounting",
         "insights": "Insights & Access",
         "customers": "Customers",
         "clients": "CRM"
@@ -1158,6 +1161,10 @@
         "description": "The core PicPeak surface. Always available.",
         "locked": "Galleries are the foundation of PicPeak and can't be turned off."
       },
+      "incomingMail": {
+        "title": "Incoming mail",
+        "description": "Poll a dedicated mailbox (IMAP) every minute and drop invoice attachments into Accounting → Incoming invoices. Configure the mailbox under Settings → Email."
+      },
       "reminderEmails": {
         "title": "Reminder Emails",
         "description": "Automatic pre-event nudge to customers N days before their event date. Per-category templates (concert, corporate, wedding, …) editable in Settings → Reminder templates; per-event override on the event detail page."
@@ -1188,10 +1195,28 @@
         "sidebar": "Invoices"
       },
       "taxReport": {
-        "title": "Tax report",
+        "title": "Tax export",
         "description": "Period-scoped revenue list with net + VAT breakdown grouped by VAT rate. Export as PDF (landscape, company letterhead) or CSV for your accountant. Cancelled invoices stay visible for a gap-free audit trail but are excluded from totals.",
         "sidebar": "Tax",
-        "requiresBills": "Enable Bills first — the tax report reads from your invoices."
+        "requiresBills": "Enable Bills first — the tax report reads from your invoices.",
+        "requiresAccounting": "Enable Accounting first — Tax export lives in the Accounting section."
+      },
+      "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"
+      },
+      "incomingInvoices": {
+        "title": "Incoming invoices",
+        "description": "Capture received supplier invoices (upload or phone/tablet camera), categorize expenses, and re-bill costs to clients on the relevant event with a contract-driven markup.",
+        "sidebar": "Incoming",
+        "requiresAccounting": "Enable Accounting first — Incoming invoices live in the Accounting section."
+      },
+      "expenses": {
+        "title": "Expenses",
+        "description": "Internal expenses (mileage, per-diem, cash) booked to an event or the company, with optional proof. Separate from incoming supplier invoices.",
+        "sidebar": "Expenses",
+        "requiresAccounting": "Enable Accounting first — Expenses live in the Accounting section."
       },
       "analytics": {
         "title": "Analytics",
@@ -1247,6 +1272,24 @@
     },
     "crm": {
       "title": "CRM behaviour"
+    },
+    "accounting": {
+      "title": "Accounting",
+      "subtitle": "Default rates for internal expenses 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.",
+      "requireProof": "Require a proof file on every expense",
+      "vat": {
+        "title": "VAT registration & reclaim",
+        "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."
+      },
+      "disclaimer": "Rates and VAT/tax treatment are guidance only — verify with your Treuhänder.",
+      "savedToast": "Accounting settings saved."
     }
   },
   "analytics": {
@@ -1502,6 +1545,8 @@
     "forceColorModeNone": "No force (user choice)",
     "forceColorModeDark": "Force dark",
     "forceColorModeLight": "Force light",
+    "forcedModeBrandingHint": "Light/dark is locked site-wide by the Force control below — the per-theme mode picker is hidden because it would have no effect.",
+    "forcedModeGalleryNote": "A site-wide color lock is active, so this gallery follows the locked light/dark mode. Color and light/dark options are hidden here and can’t be overridden per gallery.",
     "colorGroupSurfaces": "Surfaces",
     "colorGroupSurfacesHelp": "The neutral layers behind your content. Background sits furthest back; Surface and Elevated stack on top.",
     "backgroundColorHelp": "The page itself — body background of every gallery, admin page and CMS page.",
@@ -2017,6 +2062,55 @@
       "success": "Email queue flushed — {{sent}} sent, {{failed}} failed",
       "empty": "No pending emails to send"
     },
+    "incoming": {
+      "title": "Incoming mail (IMAP)",
+      "subtitle": "A dedicated mailbox polled every minute; attachments land in Accounting → Incoming invoices.",
+      "host": "IMAP Host",
+      "test": "Test connection",
+      "testOk": "Connected to {{folder}} — {{messages}} messages, {{unseen}} unread.",
+      "testFailed": "Connection failed.",
+      "roundTrip": "Round-trip test",
+      "roundTripHint": "Sends a test email via your SMTP settings to this mailbox and confirms it arrives. Save both first.",
+      "roundTripOk": "Round-trip OK — delivered to {{recipient}} in {{seconds}}s.",
+      "roundTripFailed": "Round-trip test failed.",
+      "poll": "Check now",
+      "pollHint": "Check the mailbox now instead of waiting for the 60-second poll. Ingests unread attachments into Incoming invoices.",
+      "pollOk": "Checked mailbox — {{count}} new email(s) ingested.",
+      "pollDisabled": "Incoming mail is turned off — enable it under Settings → Features.",
+      "pollUnconfigured": "Save the incoming mail settings first.",
+      "pollBusy": "A poll is already running — try again in a moment.",
+      "pollFailed": "Mailbox poll failed.",
+      "port": "Port",
+      "security": "Security",
+      "ssl": "SSL/TLS",
+      "plain": "None / STARTTLS",
+      "user": "Username",
+      "pass": "Password",
+      "folder": "Folder",
+      "save": "Save Incoming Mail Settings",
+      "detectFolders": "Detect",
+      "folderHint": "Enter host, username and password, then Detect to list the mailbox folders.",
+      "foldersDetected": "{{count}} folders found.",
+      "noFolders": "No folders returned by the server.",
+      "detectFailed": "Could not detect folders.",
+      "requiredFields": "Host, port and username are required.",
+      "savedToast": "Incoming mail settings saved."
+    },
+    "received": {
+      "tab": "Received emails",
+      "from": "From",
+      "subject": "Subject",
+      "received": "Received",
+      "status": "Status",
+      "empty": "No received emails yet. Enable incoming mail and configure the mailbox.",
+      "inbox": "inbox",
+      "statusValue": {
+        "ingested": "Ingested",
+        "no_attachment": "No attachment",
+        "duplicate": "Duplicate",
+        "error": "Error"
+      }
+    },
     "sentEmails": {
       "tab": "Sent emails",
       "title": "Sent emails",
@@ -3382,6 +3476,180 @@
       "development": "Development"
     }
   },
+  "accounting": {
+    "title": "Accounting",
+    "subtitle": "Inbound supplier invoices, expenses and reporting.",
+    "navAriaLabel": "Accounting navigation",
+    "empty": {
+      "title": "No accounting features enabled",
+      "body": "Enable the Tax report (or another accounting sub-feature) under Settings → Features to get started."
+    },
+    "subnav": {
+      "incomingInvoices": "Incoming invoices",
+      "expenses": "Expenses",
+      "taxReport": "Tax",
+      "export": "Treuhänder export",
+      "chartOfAccounts": "Chart of accounts"
+    },
+    "taxTreatment": {
+      "domestic": "Domestic (with VAT)",
+      "reverse_charge_service": "Reverse charge (services)",
+      "foreign_vat_non_reclaimable": "Foreign VAT (non-reclaimable)",
+      "import_goods": "Import of goods"
+    },
+    "disposition": {
+      "rebill": "Re-bill to client",
+      "durchlaufend": "Pass-through",
+      "eigener_aufwand": "Company expense",
+      "duplikat": "Duplicate",
+      "abgelehnt": "Declined"
+    },
+    "markup": {
+      "none": "None / from contract",
+      "percent": "Percent",
+      "flat": "Flat"
+    },
+    "inbox": {
+      "captureTitle": "Capture a supplier invoice",
+      "captureBody": "Photograph a paper invoice with your device camera, or upload a PDF / image.",
+      "scanCamera": "Scan with camera",
+      "uploadFile": "Upload file",
+      "capturedToast": "Document captured.",
+      "categorizedToast": "Document categorized.",
+      "triageTitle": "Categorize document",
+      "saveCategorize": "Save",
+      "saveCategorizePay": "Save & mark paid",
+      "categorize": "Categorize",
+      "view": "View",
+      "empty": "No documents yet — capture one above.",
+      "untitled": "Untitled document",
+      "noAmount": "amount not entered",
+      "rebillHint": "Creates an editable scheduled invoice on the client. VAT/tax handling is v1 — verify with your Treuhänder.",
+      "previewLoading": "Loading preview…",
+      "previewError": "Preview unavailable — enter the fields manually.",
+      "qrHint": "Showing the last page — the Swiss QR-bill usually sits at the bottom.",
+      "prevPage": "Prev",
+      "nextPage": "Next",
+      "pageOf": "Page {{n}} / {{total}}",
+      "status": {
+        "label": "Status",
+        "unsorted": "New",
+        "categorized": "Categorized",
+        "declined": "Declined",
+        "duplicate": "Duplicate"
+      },
+      "field": {
+        "supplier": "Supplier",
+        "total": "Total",
+        "currency": "Currency",
+        "invoiceDate": "Invoice date",
+        "disposition": "Disposition",
+        "category": "Category",
+        "categoryNone": "— none —",
+        "declineReason": "Reason",
+        "customer": "Client",
+        "eventId": "Event ID (optional)",
+        "markup": "Markup",
+        "reference": "Payment reference",
+        "referenceHint": "QR / ESR reference or message"
+      }
+    },
+    "expenseStatus": {
+      "open": "Open",
+      "parked": "Parked",
+      "billed": "Billed",
+      "declined": "Declined"
+    },
+    "paymentMethod": {
+      "bank_transfer": "Bank transfer",
+      "cash": "Cash",
+      "twint": "TWINT",
+      "paypal": "PayPal",
+      "card": "Card",
+      "other": "Other"
+    },
+    "booking": {
+      "label": "Book to",
+      "company": "Company",
+      "event": "Event",
+      "eventId": "Event ID"
+    },
+    "incoming": {
+      "triageTitle": "Categorize incoming invoice",
+      "payTitle": "Mark supplier paid",
+      "outstanding": "Outstanding",
+      "markPaid": "Mark paid",
+      "markUnpaid": "Mark unpaid",
+      "confirmPaid": "Mark paid",
+      "paid": "Paid",
+      "paidToast": "Marked as paid.",
+      "categorizedToast": "Categorized.",
+      "categorizedPaidToast": "Categorized and marked paid."
+    },
+    "expense": {
+      "kind": "Type",
+      "km": "Kilometres",
+      "days": "Days",
+      "rate": "Rate",
+      "rateDefault": "Default {{rate}} — leave blank to use it",
+      "computed": "Amount",
+      "who": "Paid by / vendor",
+      "whoHint": "e.g. coworker name or shop",
+      "proof": "Proof",
+      "proofRequired": "A proof file is required.",
+      "proofExisting": "A proof file is already attached — upload a new one to replace it.",
+      "viewProof": "Proof"
+    },
+    "expenseKind": {
+      "amount": "Amount",
+      "mileage": "Mileage (km)",
+      "per_diem": "Per-diem"
+    },
+    "category": {
+      "infrastructure": "Infrastructure & rent",
+      "equipment": "Equipment & hardware",
+      "software": "Software & licenses",
+      "material": "Materials & supplies",
+      "travel": "Travel & expenses",
+      "marketing": "Advertising & marketing",
+      "services": "Services / subcontracting",
+      "insurance": "Insurance & fees",
+      "training": "Training",
+      "other": "Other"
+    },
+    "ledger": {
+      "allStatuses": "All statuses",
+      "allDispositions": "All dispositions",
+      "allKinds": "All types",
+      "empty": "No expenses yet — add one above.",
+      "untitled": "Expense",
+      "invoiceLink": "Invoice",
+      "paid": "Paid",
+      "markPaid": "Mark paid",
+      "markPaidTitle": "Mark supplier paid",
+      "paidDate": "Payment date",
+      "method": "Method",
+      "reference": "Reference (optional)",
+      "confirmPaid": "Mark paid",
+      "paidToast": "Marked as paid.",
+      "unpaidToast": "Marked as not paid.",
+      "addExpense": "Add expense",
+      "addTitle": "Add expense",
+      "editTitle": "Edit expense",
+      "updatedToast": "Expense updated.",
+      "payTitle": "Mark expense paid",
+      "invoiced": "Invoiced",
+      "invoicedToast": "Added to a client invoice.",
+      "invoiceTitle": "Add to client invoice",
+      "invoiceHint": "This creates a billable line on the client’s next scheduled invoice and locks the expense from further edits.",
+      "addToInvoice": "Add to invoice",
+      "locked": "Locked",
+      "lockedHint": "Locked — this expense is on a client invoice.",
+      "description": "Description",
+      "descriptionHint": "e.g. mileage, per-diem, cash receipt",
+      "createdToast": "Expense added."
+    }
+  },
   "projects": {
     "title": "Project Overview",
     "subtitle": "Group events into projects and see every email, document, gallery and hour in one cockpit.",
@@ -3613,6 +3881,57 @@
       }
     }
   },
+  "ledger": {
+    "intro": "Used only to produce the Treuhänder export — picpeak does not keep double-entry books. The seeded chart + VAT codes follow the Swiss/LI KMU-Kontenrahmen; adjust them to match your Treuhänder’s setup.",
+    "settingsSaved": "Mappings saved.",
+    "saveDefaults": "Save mappings",
+    "accountType": {
+      "asset": "Asset", "liability": "Liability", "equity": "Equity", "revenue": "Revenue", "expense": "Expense"
+    },
+    "vatDirection": {
+      "input": "Input (Vorsteuer)", "output": "Output (Umsatzsteuer)"
+    },
+    "defaults": {
+      "title": "Default & system accounts",
+      "none": "— none —",
+      "ledger_account_debitoren": "Accounts receivable (Debitoren)",
+      "ledger_account_kreditoren": "Accounts payable (Kreditoren)",
+      "ledger_account_bank": "Bank",
+      "ledger_account_cash": "Cash",
+      "ledger_account_default_revenue": "Default revenue account",
+      "ledger_account_default_expense": "Default expense account",
+      "ledger_account_mileage": "Mileage account",
+      "ledger_account_per_diem": "Per-diem account",
+      "ledger_account_rebilled_revenue": "Re-billed expenses (revenue)"
+    },
+    "vatMap": { "title": "VAT code by tax treatment (costs)" },
+    "outputVatMap": { "title": "VAT code by revenue rate", "empty": "Add output VAT codes above to configure a code per revenue rate." },
+    "categoryMap": { "title": "Expense category → account" },
+    "accounts": { "title": "Chart of accounts" },
+    "vatCodes": { "title": "VAT codes" },
+    "account": {
+      "addTitle": "Add account", "editTitle": "Edit account",
+      "number": "Account number", "name": "Name", "type": "Type",
+      "confirmDelete": "Delete this account?"
+    },
+    "vat": {
+      "addTitle": "Add VAT code", "editTitle": "Edit VAT code",
+      "code": "Code", "name": "Name", "rate": "Rate %", "direction": "Direction",
+      "account": "VAT account", "noAccount": "— none —", "confirmDelete": "Delete this VAT code?"
+    },
+    "export": {
+      "title": "Treuhänder export",
+      "intro": "Download the collective journal (revenue + costs as accrual postings with account and VAT codes) for import into your Treuhänder’s accounting software.",
+      "format": "Target tool",
+      "format_generic": "Generic (all columns)",
+      "format_banana": "Banana — double-entry",
+      "format_banana_ie": "Banana — income & expense",
+      "format_bexio": "bexio",
+      "download": "Download CSV",
+      "failed": "Export failed.",
+      "disclaimer": "Accrual basis only (document dates) — payments/bank movements are not included. Account + VAT codes follow your Chart-of-accounts mapping. Always review the import with your Treuhänder before filing."
+    }
+  },
   "taxReport": {
     "title": "Tax report",
     "intro": "Period-scoped revenue list with net + VAT breakdown grouped by VAT rate. Cancelled invoices stay visible for audit-trail continuity but are excluded from totals.",
@@ -3628,6 +3947,18 @@
       "currency": "Currency"
     },
     "exportPdf": "Export PDF",
+    "ledgerExport": "Accountant export",
+    "ledgerExportHint": "Bookkeeping entries for your accountant, mapped via your Chart of accounts.",
+    "ledgerExportConfigure": "Configure →",
+    "export": {
+      "reportTitle": "Report",
+      "reportHint": "Readable list — for your own records.",
+      "scopeLabel": "Scope",
+      "scopeAll": "Complete",
+      "scopeIncome": "Income only",
+      "scopeCost": "Cost only",
+      "journalTitle": "Accounting journal"
+    },
     "exportCsv": "Export CSV",
     "exportFailed": "Export failed. Please try again.",
     "errorTitle": "Could not load tax report",
@@ -3638,6 +3969,32 @@
     "grandTotalVat": "Total VAT",
     "grandTotalGross": "Total gross",
     "cancelledFootnote": "{{count}} cancelled invoice(s) — amounts excluded from totals (shown for audit-trail continuity).",
+    "skontoTooltip": "Paid with Skonto",
+    "costsTitle": "Costs (incoming invoices + expenses)",
+    "costsDisclaimer": "This income/expense overview is a guideline for your records (Einnahmen-Ausgaben-Rechnung). VAT reclaimability and the result figure depend on each cost’s tax treatment — verify with your Treuhänder / tax authority before filing.",
+    "summary": {
+      "outgoingTitle": "Outgoing invoices",
+      "title": "Income / costs",
+      "income": "Income",
+      "costs": "Costs",
+      "result": "Result",
+      "vatPayable": "VAT payable (output − input)",
+      "vatUnconfigured": "VAT registration isn’t configured, so VAT payable can’t be computed. Set it under Settings → Accounting."
+    },
+    "cost": {
+      "source": "Type",
+      "sourceIncoming": "Incoming",
+      "sourceExpense": "Expense",
+      "supplier": "Supplier / description",
+      "taxTreatment": "Tax treatment",
+      "company": "Company",
+      "total": "Total costs"
+    },
+    "type": {
+      "outgoing": "Outgoing invoice",
+      "incoming": "Incoming invoice",
+      "expense": "Expense"
+    },
     "col": {
       "date": "Date",
       "invoice": "Invoice",
@@ -3646,7 +4003,12 @@
       "vatRate": "VAT %",
       "net": "Net",
       "vat": "VAT",
-      "total": "Gross"
+      "total": "Gross",
+      "skonto": "Skonto",
+      "type": "Type",
+      "reference": "Reference",
+      "party": "Customer / supplier",
+      "tax": "Tax"
     }
   },
   "quotes": {

frontend/src/pages/admin/CreateEventPage.tsx

@@ -694,6 +694,7 @@ export const CreateEventPage: React.FC = () => {
                     onChange={handleThemeChange}
                     presetName={formData.theme_preset}
                     onPresetChange={handlePresetChange}
+                    forceColorMode={publicSettings?.branding_force_color_mode ?? null}
                     showGalleryLayouts={true}
                     hideActions={true}
                     onSyncFromBranding={() => {

frontend/src/pages/admin/CustomerDetailPage.tsx

@@ -39,7 +39,7 @@ type EditableFields =
   | 'phone' | 'companyName' | 'billingEmail' | 'vatId'
   | 'addressLine1' | 'addressLine2' | 'postalCode' | 'city' | 'state'
   | 'countryCode' | 'countryName' | 'preferredLanguage' | 'notes'
-  | 'featureCalendar' | 'featureQuotes' | 'featureBills' | 'featureHoursLogging'
+  | 'featureCalendar' | 'featureQuotes' | 'featureBills' | 'featureHoursLogging' | 'featureContracts'
   | 'hourlyRateMinor' | 'billingCadence' | 'billingCycleDay' | 'skontoDisabled';
 
 // `fmtDate` (from useLocalizedDate, below) is the single canonical date
@@ -137,6 +137,9 @@ export const CustomerDetailPage: React.FC = () => {
         featureQuotes:   customer.featureQuotes   ?? false,
         featureBills:    customer.featureBills    ?? false,
         featureHoursLogging: customer.featureHoursLogging ?? false,
+        // Contracts is opt-OUT (default on) — preserve the tab for customers
+        // saved before the per-customer override existed.
+        featureContracts: customer.featureContracts ?? true,
         hourlyRateMinor: customer.hourlyRateMinor ?? null,
         billingCadence: customer.billingCadence ?? 'per_event',
         billingCycleDay: customer.billingCycleDay ?? 1,
@@ -145,7 +148,7 @@ export const CustomerDetailPage: React.FC = () => {
     }
   }, [customer, form]);
 
-  const toggleFeature = (key: 'featureCalendar' | 'featureQuotes' | 'featureBills' | 'featureHoursLogging') => {
+  const toggleFeature = (key: 'featureCalendar' | 'featureQuotes' | 'featureBills' | 'featureHoursLogging' | 'featureContracts') => {
     setForm((prev) => ({ ...prev, [key]: !prev[key] }) as any);
   };
 
@@ -298,13 +301,13 @@ export const CustomerDetailPage: React.FC = () => {
             className="p-2 -ml-2 rounded hover:bg-neutral-100 dark:hover:bg-neutral-700"
             aria-label={t('common.back', 'Back')}
           >
-            <ArrowLeft className="w-4 h-4 text-muted-theme" />
+            <ArrowLeft className="w-4 h-4 text-neutral-500 dark:text-neutral-400" />
           </Link>
           <div className="min-w-0">
-            <h1 className="text-2xl font-bold text-theme truncate">
+            <h1 className="text-2xl font-bold text-neutral-900 dark:text-neutral-100 truncate">
               {customer.displayName || customer.email}
             </h1>
-            <p className="text-sm text-muted-theme truncate">{customer.email}</p>
+            <p className="text-sm text-neutral-500 dark:text-neutral-400 truncate">{customer.email}</p>
           </div>
         </div>
         <div className="flex flex-col items-end gap-1">
@@ -330,7 +333,7 @@ export const CustomerDetailPage: React.FC = () => {
               {t('customers.passive.badge', 'Passive — admin only')}
             </span>
           ) : (
-            <span className="text-[11px] text-muted-theme">
+            <span className="text-[11px] text-neutral-500 dark:text-neutral-400">
               {t('customers.passive.activeLabel', 'Has portal access')}
             </span>
           )}
@@ -339,16 +342,16 @@ export const CustomerDetailPage: React.FC = () => {
 
       {/* Account section */}
       <Card padding="lg">
-        <h2 className="text-lg font-semibold text-theme mb-4 flex items-center gap-2">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-4 flex items-center gap-2">
           <Mail className="w-5 h-5" /> {t('customers.detail.accountSection', 'Account')}
         </h2>
         <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.email', 'Email')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.email', 'Email')}</label>
             <Input type="email" value={form.email || ''} onChange={setField('email')} />
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.preferredLanguage', 'Preferred language')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.preferredLanguage', 'Preferred language')}</label>
             <select
               value={form.preferredLanguage || profileDefaultLocale}
               onChange={setField('preferredLanguage')}
@@ -372,12 +375,12 @@ export const CustomerDetailPage: React.FC = () => {
 
       {/* Personal section */}
       <Card padding="lg">
-        <h2 className="text-lg font-semibold text-theme mb-4">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-4">
           {t('customers.detail.personalSection', 'Personal information')}
         </h2>
         <div className="grid grid-cols-1 md:grid-cols-3 gap-4">
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.salutation', 'Salutation')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.salutation', 'Salutation')}</label>
             {/* Salutation values are stored verbatim in the DB ("Herr",
                 "Frau", "Mx", "Dr") — those are the canonical token values
                 across locales. Display labels are translated; the value
@@ -397,25 +400,25 @@ export const CustomerDetailPage: React.FC = () => {
             </select>
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.firstName', 'First name')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.firstName', 'First name')}</label>
             <Input value={form.firstName || ''} onChange={setField('firstName')} />
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.lastName', 'Last name')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.lastName', 'Last name')}</label>
             <Input value={form.lastName || ''} onChange={setField('lastName')} />
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.displayName', 'Display name')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.displayName', 'Display name')}</label>
             <Input value={form.displayName || ''} onChange={setField('displayName')} />
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1 flex items-center gap-1">
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1 flex items-center gap-1">
               <Phone className="w-4 h-4" /> {t('customers.detail.phone', 'Phone')}
             </label>
             <Input value={form.phone || ''} onChange={setField('phone')} />
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1 flex items-center gap-1">
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1 flex items-center gap-1">
               <Building2 className="w-4 h-4" /> {t('customers.detail.company', 'Company')}
             </label>
             <Input value={form.companyName || ''} onChange={setField('companyName')} />
@@ -434,10 +437,10 @@ export const CustomerDetailPage: React.FC = () => {
 
       {/* Notes (admin-only) */}
       <Card padding="lg">
-        <h2 className="text-lg font-semibold text-theme mb-4 flex items-center gap-2">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-4 flex items-center gap-2">
           <FileText className="w-5 h-5" /> {t('customers.detail.notesSection', 'Internal notes')}
         </h2>
-        <p className="text-xs text-muted-theme mb-3">
+        <p className="text-xs text-neutral-500 dark:text-neutral-400 mb-3">
           {t('customers.detail.notesHint', 'Visible only to admins. Never shown to the customer.')}
         </p>
         <textarea
@@ -451,7 +454,7 @@ export const CustomerDetailPage: React.FC = () => {
       {/* Assigned events */}
       <Card padding="lg">
         <div className="flex items-center justify-between gap-4 mb-4 flex-wrap">
-          <h2 className="text-lg font-semibold text-theme flex items-center gap-2">
+          <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 flex items-center gap-2">
             <Calendar className="w-5 h-5" /> {t('customers.detail.eventsSection', 'Assigned events')}
           </h2>
           {/* Manage galleries: opens the multi-select dialog that
@@ -470,17 +473,17 @@ export const CustomerDetailPage: React.FC = () => {
           </Button>
         </div>
         {customer.events.length === 0 ? (
-          <p className="text-sm text-muted-theme">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400">
             {t('customers.detail.noEvents', 'Not assigned to any events yet. Use "Manage galleries" to add some.')}
           </p>
         ) : (
-          <ul className="divide-y" style={{ borderColor: 'var(--color-surface-border)' }}>
+          <ul className="divide-y divide-neutral-200 dark:divide-neutral-700">
             {customer.events.map((ev) => (
               <li key={ev.id} className="py-2 flex items-center justify-between">
-                <Link to={`/admin/events/${ev.id}`} className="text-theme hover:underline">
+                <Link to={`/admin/events/${ev.id}`} className="text-neutral-900 dark:text-neutral-100 hover:underline">
                   {ev.eventName}
                 </Link>
-                <span className="text-xs text-muted-theme">
+                <span className="text-xs text-neutral-500 dark:text-neutral-400">
                   {ev.eventDate ? fmtDate(ev.eventDate) : ''}
                   {ev.expiresAt ? ` · ${t('customers.detail.expires', 'expires')} ${fmtDate(ev.expiresAt)}` : ''}
                 </span>
@@ -506,36 +509,36 @@ export const CustomerDetailPage: React.FC = () => {
 
       {/* Address + billing */}
       <Card padding="lg">
-        <h2 className="text-lg font-semibold text-theme mb-4 flex items-center gap-2">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-4 flex items-center gap-2">
           <MapPin className="w-5 h-5" /> {t('customers.detail.billingSection', 'Address & billing')}
         </h2>
         <div className="grid grid-cols-1 md:grid-cols-2 gap-4">
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.billingEmail', 'Billing email')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.billingEmail', 'Billing email')}</label>
             <Input type="email" value={form.billingEmail || ''} onChange={setField('billingEmail')} />
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.vatId', 'VAT / tax ID')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.vatId', 'VAT / tax ID')}</label>
             <Input value={form.vatId || ''} onChange={setField('vatId')} />
           </div>
           <div className="md:col-span-2">
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.addressLine1', 'Address line 1')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.addressLine1', 'Address line 1')}</label>
             <Input value={form.addressLine1 || ''} onChange={setField('addressLine1')} />
           </div>
           <div className="md:col-span-2">
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.addressLine2', 'Address line 2')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.addressLine2', 'Address line 2')}</label>
             <Input value={form.addressLine2 || ''} onChange={setField('addressLine2')} />
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.postalCode', 'Postal code')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.postalCode', 'Postal code')}</label>
             <Input value={form.postalCode || ''} onChange={setField('postalCode')} />
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.city', 'City')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.city', 'City')}</label>
             <Input value={form.city || ''} onChange={setField('city')} />
           </div>
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">{t('customers.detail.state', 'State / region')}</label>
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">{t('customers.detail.state', 'State / region')}</label>
             <Input value={form.state || ''} onChange={setField('state')} />
           </div>
           <div>
@@ -570,13 +573,13 @@ export const CustomerDetailPage: React.FC = () => {
           toggle inside it is OFF — an empty "Customer features" card
           with just a title + hint reads as broken. The Card reappears
           the moment any master flag is re-enabled. */}
-      {(flags.calendar || flags.quotes || flags.bills || flags.hoursLogging) && (
+      {(flags.calendar || flags.quotes || flags.bills || flags.hoursLogging || flags.contracts) && (
       <Card padding="lg">
-        <h2 className="text-lg font-semibold text-theme mb-1 flex items-center gap-2">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-1 flex items-center gap-2">
           <ToggleLeft className="w-5 h-5" />
           {t('customers.detail.featuresSection', 'Customer features')}
         </h2>
-        <p className="text-xs text-muted-theme mb-4">
+        <p className="text-xs text-neutral-500 dark:text-neutral-400 mb-4">
           {t(
             'customers.detail.featuresHint',
             'Per-customer overrides for the customer-surface tabs. The global toggles in Settings → Features are the master switch — when global is OFF nobody sees the tab, regardless of what you set here. Defaults are ON, so flip a switch OFF to hide a tab for this specific customer.'
@@ -609,11 +612,14 @@ export const CustomerDetailPage: React.FC = () => {
             ...(flags.hoursLogging
               ? [{ key: 'featureHoursLogging' as const, labelKey: 'customers.field.featureHoursLogging', fallback: 'Hours logging', badge: 'new' as const }]
               : []),
+            ...(flags.contracts
+              ? [{ key: 'featureContracts' as const, labelKey: 'customer.nav.contracts', fallback: 'Contracts', badge: 'new' as const }]
+              : []),
           ] as const).map(({ key, labelKey, fallback, badge }) => {
             const enabled = !!form[key];
             return (
               <label key={key} className="flex items-center justify-between gap-3 cursor-pointer">
-                <span className="text-sm font-medium text-theme flex items-center gap-2">
+                <span className="text-sm font-medium text-neutral-900 dark:text-neutral-100 flex items-center gap-2">
                   {t(labelKey, fallback)}
                   {/* Status pill — 'soon' = amber, 'new' = green.
                       Colors match Settings → Features StatusBadge so
@@ -633,8 +639,8 @@ export const CustomerDetailPage: React.FC = () => {
                   role="switch"
                   aria-checked={enabled}
                   onClick={() => toggleFeature(key)}
-                  className="relative inline-flex h-6 w-11 items-center rounded-full transition-colors focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-offset-2"
+                  className={`relative inline-flex h-6 w-11 items-center rounded-full transition-colors focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-offset-2 ${enabled ? '' : 'bg-neutral-300 dark:bg-neutral-600'}`}
-                  style={{ backgroundColor: enabled ? 'var(--color-accent)' : 'var(--color-surface-border)' }}
+                  style={enabled ? { backgroundColor: 'var(--color-accent)' } : undefined}
                 >
                   <span
                     className={`inline-block h-4 w-4 transform rounded-full bg-white transition-transform ${enabled ? 'translate-x-6' : 'translate-x-1'}`}
@@ -653,7 +659,7 @@ export const CustomerDetailPage: React.FC = () => {
             per-entry basis from the standalone Hours logging page. */}
         {flags.hoursLogging && form.featureHoursLogging && (
           <div className="mt-4 pt-4 border-t border-neutral-200 dark:border-neutral-700">
-            <label className="block text-sm font-medium text-theme mb-1">
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">
               {t('customers.field.hourlyRate', 'Default hourly rate')}
             </label>
             <DecimalInput
@@ -668,7 +674,7 @@ export const CustomerDetailPage: React.FC = () => {
               placeholder="150.00"
               className="w-40 input"
             />
-            <p className="text-xs text-muted-theme mt-1">
+            <p className="text-xs text-neutral-500 dark:text-neutral-400 mt-1">
               {t('customers.field.hourlyRateHint',
                 'Major units (e.g. 150.00 for {{currency}} 150). Leave blank to require a per-entry override on every block.',
                 { currency: profileDefaultCurrency })}
@@ -687,17 +693,17 @@ export const CustomerDetailPage: React.FC = () => {
           off — admin has nothing to bill, so cadence is moot. */}
       {flags.bills && (
       <Card padding="lg">
-        <h2 className="text-lg font-semibold text-theme mb-1 flex items-center gap-2">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-1 flex items-center gap-2">
           <Calendar className="w-5 h-5" />
           {t('customers.billing.section', 'Billing cadence')}
         </h2>
-        <p className="text-xs text-muted-theme mb-4">
+        <p className="text-xs text-neutral-500 dark:text-neutral-400 mb-4">
           {t('customers.billing.hint',
             'Per-event (default): every invoice is sent on its own schedule. Monthly: all invoices issued in the period accumulate into one bill that fires on the configured day.')}
         </p>
         <div className="grid grid-cols-1 md:grid-cols-2 gap-3">
           <div>
-            <label className="block text-sm font-medium text-theme mb-1">
+            <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">
               {t('customers.billing.cadence', 'Billing cadence')}
             </label>
             <select
@@ -713,7 +719,7 @@ export const CustomerDetailPage: React.FC = () => {
           </div>
           {(form.billingCadence === 'monthly' || form.billingCadence === 'quarterly') && (
             <div>
-              <label className="block text-sm font-medium text-theme mb-1">
+              <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-1">
                 {t('customers.billing.cycleDay', 'Cycle day')}
               </label>
               <input
@@ -724,7 +730,7 @@ export const CustomerDetailPage: React.FC = () => {
                 onChange={(e) => setForm((prev) => ({ ...prev, billingCycleDay: Number(e.target.value) } as any))}
                 className="input w-full"
               />
-              <p className="text-xs text-muted-theme mt-1">
+              <p className="text-xs text-neutral-500 dark:text-neutral-400 mt-1">
                 {t('customers.billing.cycleDayHint',
                   '1..28 = day of month. Use negative -1..-15 for "N days before month end" (so -3 fires on the 28th of a 31-day month).')}
               </p>
@@ -735,7 +741,7 @@ export const CustomerDetailPage: React.FC = () => {
         {/* Per-customer Skonto opt-out (migration 112). For B2B
             customers who negotiated "no early-payment discount" — set
             once instead of ticking the per-invoice toggle every time. */}
-        <label className="mt-4 flex items-start gap-2 text-sm text-theme">
+        <label className="mt-4 flex items-start gap-2 text-sm text-neutral-900 dark:text-neutral-100">
           <input
             type="checkbox"
             checked={!!form.skontoDisabled}
@@ -744,7 +750,7 @@ export const CustomerDetailPage: React.FC = () => {
           />
           <span>
             {t('customers.billing.skontoDisabled', 'No Skonto for this customer')}
-            <span className="block text-xs text-muted-theme">
+            <span className="block text-xs text-neutral-500 dark:text-neutral-400">
               {t('customers.billing.skontoDisabledHint',
                 'Disables the early-payment discount on all of this customer’s invoices, regardless of template or global defaults.')}
             </span>
@@ -759,14 +765,14 @@ export const CustomerDetailPage: React.FC = () => {
         {(form.billingCadence === 'monthly' || form.billingCadence === 'manual') && monthlyDraft && monthlyDraft.lineItems.length > 0 && (
           <div className="mt-4 pt-4 border-t border-neutral-200 dark:border-neutral-700">
             <div className="flex items-center justify-between mb-2">
-              <h3 className="text-sm font-semibold text-theme">
+              <h3 className="text-sm font-semibold text-neutral-900 dark:text-neutral-100">
                 {form.billingCadence === 'manual'
                   ? t('customers.billing.draftPreview.titleManual',
                       'Pending — ships on manual trigger')
                   : t('customers.billing.draftPreview.title',
                       'Pending in this month\'s bill')}
               </h3>
-              <span className="text-xs text-muted-theme">
+              <span className="text-xs text-neutral-500 dark:text-neutral-400">
                 {monthlyDraft.periodStart && monthlyDraft.periodEnd
                   ? t('customers.billing.draftPreview.periodRange',
                       '{{number}} · {{from}} – {{to}}',
@@ -800,10 +806,10 @@ export const CustomerDetailPage: React.FC = () => {
                 <tbody>
                   {monthlyDraft.lineItems.map((li) => (
                     <tr key={li.id} className="border-t border-neutral-200 dark:border-neutral-700">
-                      <td className="px-3 py-1.5 tabular-nums text-muted-theme">{li.position}</td>
+                      <td className="px-3 py-1.5 tabular-nums text-neutral-500 dark:text-neutral-400">{li.position}</td>
                       <td className="px-3 py-1.5">
                         {li.parentPosition != null && (
-                          <span className="text-muted-theme mr-1">↳</span>
+                          <span className="text-neutral-500 dark:text-neutral-400 mr-1">↳</span>
                         )}
                         {li.description}
                       </td>
@@ -857,7 +863,7 @@ export const CustomerDetailPage: React.FC = () => {
             >
               {t('customers.billing.triggerNow', 'Trigger invoice now')}
             </Button>
-            <p className="text-xs text-muted-theme mt-2">
+            <p className="text-xs text-neutral-500 dark:text-neutral-400 mt-2">
               {form.billingCadence === 'manual'
                 ? t('customers.billing.triggerHintManual',
                     'Issues the running draft immediately. Manual-cadence drafts never ship automatically — this is the only way to send them. Refuses when nothing has been queued.')
@@ -893,13 +899,13 @@ export const CustomerDetailPage: React.FC = () => {
           firing the standard portal-invitation email. We show ONE
           card with the right action based on the customer's state. */}
       <Card padding="lg">
-        <h2 className="text-lg font-semibold text-theme mb-1 flex items-center gap-2">
+        <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-1 flex items-center gap-2">
           <KeyRound className="w-5 h-5" />
           {t('customers.detail.passwordSection', 'Account actions')}
         </h2>
         {customer.isPassive ? (
           <>
-            <p className="text-xs text-muted-theme mb-4">
+            <p className="text-xs text-neutral-500 dark:text-neutral-400 mb-4">
               {t(
                 'customers.passive.detailHint',
                 'This customer has no portal access (admin-only record). Click below to email them a portal sign-up link. The customer\'s existing invoices, quotes, and gallery assignments are preserved when they claim the invitation.',
@@ -915,7 +921,7 @@ export const CustomerDetailPage: React.FC = () => {
               {t('customers.passive.sendInvite', 'Send portal invitation')}
             </Button>
             {!customer.isActive && (
-              <p className="text-xs text-muted-theme mt-2">
+              <p className="text-xs text-neutral-500 dark:text-neutral-400 mt-2">
                 {t('customers.passive.deactivatedHint',
                   'Reactivate the customer before sending the invitation.')}
               </p>
@@ -923,7 +929,7 @@ export const CustomerDetailPage: React.FC = () => {
           </>
         ) : (
           <>
-            <p className="text-xs text-muted-theme mb-4">
+            <p className="text-xs text-neutral-500 dark:text-neutral-400 mb-4">
               {t(
                 'customers.detail.passwordHint',
                 'Sends a 7-day single-use reset link to the customer\'s email. The customer\'s current password keeps working until they click the link and set a new one.'
@@ -939,7 +945,7 @@ export const CustomerDetailPage: React.FC = () => {
               {t('customers.detail.passwordReset.button', 'Send password reset email')}
             </Button>
             {!customer.isActive && (
-              <p className="text-xs text-muted-theme mt-2">
+              <p className="text-xs text-neutral-500 dark:text-neutral-400 mt-2">
                 {t('customers.detail.passwordReset.inactive', 'Reactivate the customer before sending a reset.')}
               </p>
             )}
@@ -996,15 +1002,15 @@ export const CustomerDetailPage: React.FC = () => {
 
       {confirmDeactivate && (
         <div className="fixed inset-0 z-50 flex items-center justify-center bg-black/50 px-4">
-          <div className="w-full max-w-md rounded-xl shadow-lg" style={{ backgroundColor: 'var(--color-surface)' }}>
+          <div className="w-full max-w-md rounded-xl shadow-lg bg-white dark:bg-neutral-900">
             <div className="p-6">
               <div className="flex items-start gap-3 mb-4">
                 <AlertTriangle className="w-5 h-5 mt-0.5 text-amber-500" />
                 <div>
-                  <h2 className="text-lg font-semibold text-theme">
+                  <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100">
                     {t('customers.deactivate.title', 'Deactivate customer?')}
                   </h2>
-                  <p className="mt-1 text-sm text-muted-theme">
+                  <p className="mt-1 text-sm text-neutral-500 dark:text-neutral-400">
                     {t('customers.deactivate.body',
                       'They will no longer be able to log in. You can re-activate or fully erase them later.')}
                   </p>
@@ -1033,15 +1039,15 @@ export const CustomerDetailPage: React.FC = () => {
           and audit-log references are preserved. */}
       {confirmErase && (
         <div className="fixed inset-0 z-50 flex items-center justify-center bg-black/50 px-4">
-          <div className="w-full max-w-md rounded-xl shadow-lg" style={{ backgroundColor: 'var(--color-surface)' }}>
+          <div className="w-full max-w-md rounded-xl shadow-lg bg-white dark:bg-neutral-900">
             <div className="p-6">
               <div className="flex items-start gap-3 mb-4">
                 <AlertTriangle className="w-5 h-5 mt-0.5 text-red-600" />
                 <div>
-                  <h2 className="text-lg font-semibold text-theme">
+                  <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100">
                     {t('customers.erase.title', 'Erase customer data?')}
                   </h2>
-                  <p className="mt-1 text-sm text-muted-theme">
+                  <p className="mt-1 text-sm text-neutral-500 dark:text-neutral-400">
                     {t('customers.erase.body',
                       'Removes the customer\'s name, email, phone, address, company and credentials. The account row stays so historical event-access records and audit logs still reference it. This is irreversible — you cannot restore the data afterwards.')}
                   </p>

frontend/src/pages/admin/CustomerManagementPage.tsx

@@ -118,16 +118,16 @@ export const CustomerManagementPage: React.FC = () => {
     const display = c.displayName?.trim()
       || [c.firstName, c.lastName].filter(Boolean).join(' ').trim()
       || c.companyName?.trim();
-    return display || <span className="text-muted-theme italic">{t('customers.unnamed', 'Unnamed')}</span>;
+    return display || <span className="text-neutral-500 dark:text-neutral-400 italic">{t('customers.unnamed', 'Unnamed')}</span>;
   };
 
   const renderTabs = () => (
-    <div className="flex gap-6 border-b mb-6" style={{ borderColor: 'var(--color-surface-border)' }}>
+    <div className="flex gap-6 border-b border-neutral-200 dark:border-neutral-700 mb-6">
       <button
         type="button"
         onClick={() => setActiveTab('customers')}
         className={`pb-3 -mb-px border-b-2 text-sm font-medium ${
-          activeTab === 'customers' ? 'border-accent text-accent' : 'border-transparent text-muted-theme hover:text-theme'
+          activeTab === 'customers' ? 'border-accent text-accent' : 'border-transparent text-neutral-500 dark:text-neutral-400 hover:text-neutral-900 dark:hover:text-neutral-100'
         }`}
       >
         {t('customers.tabs.customers', 'Customers')}
@@ -137,7 +137,7 @@ export const CustomerManagementPage: React.FC = () => {
         type="button"
         onClick={() => setActiveTab('invitations')}
         className={`pb-3 -mb-px border-b-2 text-sm font-medium ${
-          activeTab === 'invitations' ? 'border-accent text-accent' : 'border-transparent text-muted-theme hover:text-theme'
+          activeTab === 'invitations' ? 'border-accent text-accent' : 'border-transparent text-neutral-500 dark:text-neutral-400 hover:text-neutral-900 dark:hover:text-neutral-100'
         }`}
       >
         {t('customers.tabs.invitations', 'Invitations')}
@@ -151,7 +151,7 @@ export const CustomerManagementPage: React.FC = () => {
       <div className="flex items-center justify-between mb-6">
         <div>
           <div className="flex items-center gap-2">
-            <h1 className="text-2xl font-bold text-theme">{t('customers.pageTitle', 'Customers')}</h1>
+            <h1 className="text-2xl font-bold text-neutral-900 dark:text-neutral-100">{t('customers.pageTitle', 'Customers')}</h1>
             {/* Beta badge — Calendar/Quotes/Bills tabs in the customer
                 surface are placeholders, so flag the whole feature as
                 still evolving. Keeps expectations honest. */}
@@ -162,7 +162,7 @@ export const CustomerManagementPage: React.FC = () => {
               {t('navigation.betaTag', 'Beta')}
             </span>
           </div>
-          <p className="text-sm text-muted-theme mt-1">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400 mt-1">
             {t('customers.pageSubtitle', 'Recurring customer accounts that can log in at /customer/login.')}
           </p>
         </div>
@@ -197,14 +197,14 @@ export const CustomerManagementPage: React.FC = () => {
               {t('customers.loadError', 'Could not load customers')}
             </div>
           ) : filteredCustomers.length === 0 ? (
-            <div className="text-center text-muted-theme py-12">
+            <div className="text-center text-neutral-500 dark:text-neutral-400 py-12">
               {t('customers.empty', 'No customers yet. Click "Invite customer" to add one.')}
             </div>
           ) : (
             <div className="overflow-x-auto">
               <table className="min-w-full text-sm">
                 <thead>
-                  <tr className="text-left text-muted-theme">
+                  <tr className="text-left text-neutral-500 dark:text-neutral-400">
                     <th className="px-3 py-2 font-medium">{t('customers.table.name', 'Name')}</th>
                     <th className="px-3 py-2 font-medium">{t('customers.table.email', 'Email')}</th>
                     <th className="px-3 py-2 font-medium">{t('customers.table.company', 'Company')}</th>
@@ -216,16 +216,16 @@ export const CustomerManagementPage: React.FC = () => {
                 </thead>
                 <tbody>
                   {filteredCustomers.map((c) => (
-                    <tr key={c.id} className="border-t" style={{ borderColor: 'var(--color-surface-border)' }}>
+                    <tr key={c.id} className="border-t border-neutral-200 dark:border-neutral-700">
                       <td className="px-3 py-3">
-                        <Link to={`/admin/clients/accounts/${c.id}`} className="text-theme hover:underline">
+                        <Link to={`/admin/clients/accounts/${c.id}`} className="text-neutral-900 dark:text-neutral-100 hover:underline">
                           {renderCustomerName(c)}
                         </Link>
                       </td>
-                      <td className="px-3 py-3 text-muted-theme">{c.email}</td>
+                      <td className="px-3 py-3 text-neutral-500 dark:text-neutral-400">{c.email}</td>
-                      <td className="px-3 py-3 text-muted-theme">{c.companyName || '—'}</td>
+                      <td className="px-3 py-3 text-neutral-500 dark:text-neutral-400">{c.companyName || '—'}</td>
-                      <td className="px-3 py-3 text-muted-theme">{c.eventCount ?? 0}</td>
+                      <td className="px-3 py-3 text-neutral-500 dark:text-neutral-400">{c.eventCount ?? 0}</td>
-                      <td className="px-3 py-3 text-muted-theme">{formatDate(c.lastLogin)}</td>
+                      <td className="px-3 py-3 text-neutral-500 dark:text-neutral-400">{formatDate(c.lastLogin)}</td>
                       <td className="px-3 py-3">
                         <div className="flex flex-col gap-1">
                           {c.isActive ? (
@@ -278,14 +278,14 @@ export const CustomerManagementPage: React.FC = () => {
               {t('customers.loadInvitationsError', 'Could not load invitations')}
             </div>
           ) : filteredInvitations.length === 0 ? (
-            <div className="text-center text-muted-theme py-12">
+            <div className="text-center text-neutral-500 dark:text-neutral-400 py-12">
               {t('customers.invitations.empty', 'No pending invitations.')}
             </div>
           ) : (
             <div className="overflow-x-auto">
               <table className="min-w-full text-sm">
                 <thead>
-                  <tr className="text-left text-muted-theme">
+                  <tr className="text-left text-neutral-500 dark:text-neutral-400">
                     <th className="px-3 py-2 font-medium">{t('customers.invitations.email', 'Email')}</th>
                     <th className="px-3 py-2 font-medium">{t('customers.invitations.invitedBy', 'Invited by')}</th>
                     <th className="px-3 py-2 font-medium">{t('customers.invitations.expiresAt', 'Expires')}</th>
@@ -295,16 +295,16 @@ export const CustomerManagementPage: React.FC = () => {
                 </thead>
                 <tbody>
                   {filteredInvitations.map((inv: CustomerInvitationSummary) => (
-                    <tr key={inv.id} className="border-t" style={{ borderColor: 'var(--color-surface-border)' }}>
+                    <tr key={inv.id} className="border-t border-neutral-200 dark:border-neutral-700">
-                      <td className="px-3 py-3 text-theme">{inv.email}</td>
+                      <td className="px-3 py-3 text-neutral-900 dark:text-neutral-100">{inv.email}</td>
-                      <td className="px-3 py-3 text-muted-theme">{inv.invitedBy || '—'}</td>
+                      <td className="px-3 py-3 text-neutral-500 dark:text-neutral-400">{inv.invitedBy || '—'}</td>
-                      <td className="px-3 py-3 text-muted-theme">
+                      <td className="px-3 py-3 text-neutral-500 dark:text-neutral-400">
                         <span className="inline-flex items-center gap-1">
                           <Clock className="w-3.5 h-3.5" />
                           {formatDate(inv.expiresAt)}
                         </span>
                       </td>
-                      <td className="px-3 py-3 text-muted-theme">{formatDate(inv.createdAt)}</td>
+                      <td className="px-3 py-3 text-neutral-500 dark:text-neutral-400">{formatDate(inv.createdAt)}</td>
                       <td className="px-3 py-3 text-right">
                         <Button
                           type="button"
@@ -338,8 +338,7 @@ export const CustomerManagementPage: React.FC = () => {
           onClick={() => setCreateMode(null)}
         >
           <div
-            className="w-full max-w-2xl rounded-xl shadow-lg max-h-[90vh] overflow-y-auto"
+            className="w-full max-w-2xl rounded-xl shadow-lg max-h-[90vh] overflow-y-auto bg-white dark:bg-neutral-900"
-            style={{ backgroundColor: 'var(--color-surface)' }}
             onClick={(e) => e.stopPropagation()}
           >
             <div className="p-6">
@@ -359,17 +358,17 @@ export const CustomerManagementPage: React.FC = () => {
 
       {confirm && (
         <div className="fixed inset-0 z-50 flex items-center justify-center bg-black/50 px-4">
-          <div className="w-full max-w-md rounded-xl shadow-lg" style={{ backgroundColor: 'var(--color-surface)' }}>
+          <div className="w-full max-w-md rounded-xl shadow-lg bg-white dark:bg-neutral-900">
             <div className="p-6">
               <div className="flex items-start gap-3 mb-4">
                 <AlertTriangle className="w-5 h-5 mt-0.5 text-amber-500" />
                 <div>
-                  <h2 className="text-lg font-semibold text-theme">
+                  <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100">
                     {confirm.kind === 'deactivate'
                       ? t('customers.deactivate.title', 'Deactivate customer?')
                       : t('customers.cancelInvitation.title', 'Cancel invitation?')}
                   </h2>
-                  <p className="mt-1 text-sm text-muted-theme">
+                  <p className="mt-1 text-sm text-neutral-500 dark:text-neutral-400">
                     {confirm.kind === 'deactivate'
                       ? t('customers.deactivate.body',
                         'They will no longer be able to log in. You can re-invite them later.')

frontend/src/pages/admin/EmailConfigPage.tsx

@@ -19,6 +19,8 @@ import { Button, Input, Card, Loading } from '../../components/common';
 import { EmailPreviewModal } from '../../components/admin/EmailPreviewModal';
 import { EmailTemplateEditor } from '../../components/admin/EmailTemplateEditor';
 import { SentEmailsPanel } from '../../components/admin/SentEmailsPanel';
+import { ReceivedEmailsPanel } from '../../components/admin/ReceivedEmailsPanel';
+import { IncomingMailConfigCard } from '../../components/admin/IncomingMailConfigCard';
 import { Palette, RefreshCw, Info } from 'lucide-react';
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
 import { emailService, type EmailConfig, type EmailTemplate, type EmailTemplateTranslation } from '../../services/email.service';
@@ -130,7 +132,7 @@ The Photo Sharing Team`,
 
 export const EmailConfigPage: React.FC = () => {
   const { t } = useTranslation();
-  const [activeTab, setActiveTab] = useState<'smtp' | 'templates' | 'sent'>('smtp');
+  const [activeTab, setActiveTab] = useState<'smtp' | 'templates' | 'sent' | 'received'>('smtp');
   const [selectedTemplateKey, setSelectedTemplateKey] = useState<string>('gallery_created');
   const [editedTemplate, setEditedTemplate] = useState<Partial<EmailTemplate>>({});
   const [editingLang, setEditingLang] = useState<string>('en');
@@ -496,12 +498,27 @@ export const EmailConfigPage: React.FC = () => {
           >
             {t('email.sentEmails.tab', 'Sent emails')}
           </button>
+          {featureFlags.incomingMail && (
+            <button
+              onClick={() => setActiveTab('received')}
+              className={`py-2 px-1 border-b-2 font-medium text-sm transition-colors ${
+                activeTab === 'received'
+                  ? 'border-accent text-accent'
+                  : 'border-transparent text-neutral-500 dark:text-neutral-400 hover:text-neutral-700 dark:hover:text-neutral-300'
+              }`}
+            >
+              {t('email.received.tab', 'Received emails')}
+            </button>
+          )}
         </nav>
       </div>
 
       {/* Sent emails Tab */}
       {activeTab === 'sent' && <SentEmailsPanel />}
 
+      {/* Received emails Tab */}
+      {activeTab === 'received' && <ReceivedEmailsPanel />}
+
       {/* SMTP Settings Tab */}
       {activeTab === 'smtp' && (
         <div className="grid grid-cols-1 lg:grid-cols-2 gap-6">
@@ -800,6 +817,9 @@ export const EmailConfigPage: React.FC = () => {
       )}
 
       {/* Email Templates Tab */}
+      {/* Incoming mail (IMAP) — a second block under SMTP, flag-gated. */}
+      {activeTab === 'smtp' && featureFlags.incomingMail && <IncomingMailConfigCard />}
+
       {activeTab === 'templates' && (
         <div className="grid grid-cols-1 lg:grid-cols-3 gap-6">
           <Card padding="sm">

frontend/src/pages/admin/EventDetailsPage.tsx

@@ -2265,6 +2265,7 @@ export const EventDetailsPage: React.FC = () => {
               <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100 mb-4">{t('branding.themeAndStyle')}</h2>
               <ThemeCustomizerEnhanced
                 value={currentTheme || GALLERY_THEME_PRESETS.default.config}
+                forceColorMode={publicSettings?.branding_force_color_mode ?? null}
                 onChange={(theme) => {
                   setCurrentTheme(theme);
                   setEditForm(prev => ({ ...prev, color_theme: JSON.stringify(theme) }));

frontend/src/pages/admin/SettingsPage.tsx

@@ -40,6 +40,7 @@ import {
   ThumbnailsTab,
   ApiTokensTab,
   WebhooksTab,
+  AccountingTab,
 } from '../../features/settings';
 import { EmailConfigPage } from './EmailConfigPage';
 import { BrandingPage } from './BrandingPage';
@@ -52,7 +53,7 @@ import { CrmSettingsPage } from './settings/CrmSettingsPage';
 import { ReminderTemplatesPage } from './settings/ReminderTemplatesPage';
 import { BlockLibraryPage } from './contracts/BlockLibraryPage';
 import { useFeatureFlags } from '../../contexts/FeatureFlagsContext';
-import { Briefcase, Receipt, ScrollText, Mail } from 'lucide-react';
+import { Briefcase, Receipt, ScrollText, Mail, Landmark } from 'lucide-react';
 
 // Tab keys driving the inner-nav. Must include every key used in
 // `navGroups` below and in the switch at the bottom of the component.
@@ -81,7 +82,8 @@ type TabType =
   | 'businessProfile'
   | 'crm'
   | 'contracts'
-  | 'reminderTemplates';
+  | 'reminderTemplates'
+  | 'accounting';
 
 interface NavItem {
   key: TabType;
@@ -101,7 +103,7 @@ const ALL_TAB_KEYS: TabType[] = [
   'security', 'imageSecurity', 'seo',
   'apiTokens', 'webhooks',
   'status', 'analytics', 'backup',
-  'businessProfile', 'crm', 'contracts', 'reminderTemplates',
+  'businessProfile', 'crm', 'contracts', 'reminderTemplates', 'accounting',
 ];
 
 function isValidTab(value: string | null): value is TabType {
@@ -251,6 +253,9 @@ export const SettingsPage: React.FC = () => {
         ...(flags.reminderEmails
           ? [{ key: 'reminderTemplates' as const,  label: t('settings.reminderTemplates.title', 'Reminder emails'), icon: Mail }]
           : []),
+        ...(flags.accounting
+          ? [{ key: 'accounting' as const,         label: t('settings.accounting.title',      'Accounting'),       icon: Landmark }]
+          : []),
       ],
     },
     {
@@ -276,7 +281,7 @@ export const SettingsPage: React.FC = () => {
       setActiveTab(visibleKeys[0]);
     }
     // eslint-disable-next-line react-hooks/exhaustive-deps
-  }, [flags.quotes, flags.bills, flags.contracts, flags.reminderEmails, activeTab]);
+  }, [flags.quotes, flags.bills, flags.contracts, flags.reminderEmails, flags.accounting, activeTab]);
 
   // For tabs that mount existing top-level pages OR bring their own
   // header (FeaturesTab has its own icon+title+description block), skip
@@ -414,6 +419,7 @@ export const SettingsPage: React.FC = () => {
           {activeTab === 'crm' && <CrmSettingsPage />}
           {activeTab === 'contracts' && <BlockLibraryPage />}
           {activeTab === 'reminderTemplates' && <ReminderTemplatesPage />}
+          {activeTab === 'accounting' && <AccountingTab />}
 
           {activeTab === 'status' && (
             <StatusTab

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

@@ -0,0 +1,388 @@
+/**
+ * Accounting → Incoming invoices (external supplier invoices).
+ *
+ * Capture (camera/upload) → triage (confirm fields + disposition + booking) →
+ * the supplier invoice is the payable: mark it PAID here, or re-bill it to a
+ * client. PDFs are previewed as server-rasterised page images (never raw).
+ */
+import React, { useRef, useState, useEffect } from 'react';
+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 { 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 { useLocalizedDate } from '../../../hooks/useLocalizedDate';
+import {
+  accountingService, categoryLabel,
+  type InboundDocument, type Disposition, type MarkupType, type PaymentMethod, type ExpenseCategory,
+} from '../../../services/accounting.service';
+
+const DISPOSITIONS: Disposition[] = ['rebill', 'durchlaufend', 'eigener_aufwand', 'duplikat', 'abgelehnt'];
+const PAYMENT_METHODS: PaymentMethod[] = ['bank_transfer', 'cash', 'twint', 'paypal', 'card', 'other'];
+// Only client-facing dispositions book to an event. A "Company expense"
+// (eigener_aufwand) always books to the company — no event picker.
+const BOOKING_DISPOSITIONS: Disposition[] = ['rebill', 'durchlaufend'];
+
+const statusClasses: Record<string, string> = {
+  unsorted: 'bg-amber-100 text-amber-800 dark:bg-amber-900/40 dark:text-amber-300',
+  categorized: 'bg-purple-100 text-purple-800 dark:bg-purple-900/40 dark:text-purple-300',
+  declined: 'bg-neutral-200 text-neutral-700 dark:bg-neutral-700 dark:text-neutral-300',
+  duplicate: 'bg-neutral-200 text-neutral-700 dark:bg-neutral-700 dark:text-neutral-300',
+};
+
+const labelCls = 'block text-sm font-medium text-neutral-700 dark:text-neutral-300 mb-1';
+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';
+
+/**
+ * Reusable rasterised-document preview. PDFs render as server-side page
+ * images (never raw); images stream inline. Defaults to the LAST page
+ * (Swiss QR-bill usually sits at the bottom of the final page). Used by
+ * the triage, view, and mark-paid modals so the admin can always re-read
+ * the slip — #1.
+ */
+const DocumentPreview: React.FC<{ doc: InboundDocument; maxHeight?: string; initialPage?: 'first' | 'last' }> = ({ doc, maxHeight = '60vh', initialPage = 'first' }) => {
+  const { t } = useTranslation();
+  const isPdf = (doc.mimeType || '').includes('pdf');
+  const pageCount = doc.pageCount || 1;
+  // Categorisation reads the invoice header (supplier/amount/date) → first page;
+  // payment needs the Swiss QR-bill → last page.
+  const [page, setPage] = useState(initialPage === 'last' ? pageCount : 1);
+  const [imgUrl, setImgUrl] = useState<string | null>(null);
+  const [previewError, setPreviewError] = useState(false);
+  useEffect(() => {
+    let url: string | null = null; let cancelled = false;
+    setImgUrl(null); setPreviewError(false);
+    (isPdf ? accountingService.getInboundPageBlob(doc.id, page) : accountingService.getInboundFileBlob(doc.id))
+      .then((b) => { if (!cancelled) { url = URL.createObjectURL(b); setImgUrl(url); } })
+      .catch(() => { if (!cancelled) setPreviewError(true); });
+    return () => { cancelled = true; if (url) URL.revokeObjectURL(url); };
+  }, [doc.id, isPdf, page]);
+  return (
+    <div>
+      <div className="overflow-auto rounded-md border border-neutral-200 dark:border-neutral-700 bg-neutral-50 dark:bg-neutral-800" style={{ maxHeight }}>
+        {previewError ? <div className="flex items-center justify-center px-3 py-16 text-center text-sm text-neutral-500">{t('accounting.inbox.previewError', 'Preview unavailable — enter the fields manually.')}</div>
+          : imgUrl ? <img src={imgUrl} alt="document page" className="w-full h-auto" />
+            : <div className="flex items-center justify-center px-3 py-16 text-sm text-neutral-500">{t('accounting.inbox.previewLoading', 'Loading preview…')}</div>}
+      </div>
+      {/* Always show the pager for PDFs (disabled at the ends) so the control
+          is consistent even on single-page invoices. */}
+      {isPdf && (
+        <div className="mt-2 flex items-center justify-center gap-3 text-sm">
+          <Button size="sm" variant="outline" onClick={() => setPage((p) => Math.max(1, p - 1))} disabled={page <= 1}>{t('accounting.inbox.prevPage', 'Prev')}</Button>
+          <span className="text-neutral-600 dark:text-neutral-400">{t('accounting.inbox.pageOf', 'Page {{n}} / {{total}}', { n: page, total: pageCount })}</span>
+          <Button size="sm" variant="outline" onClick={() => setPage((p) => Math.min(pageCount, p + 1))} disabled={page >= pageCount}>{t('accounting.inbox.nextPage', 'Next')}</Button>
+        </div>
+      )}
+      {isPdf && initialPage === 'last' && <p className="mt-1 text-center text-xs text-neutral-500 dark:text-neutral-400">{t('accounting.inbox.qrHint', 'Showing the last page — the Swiss QR-bill usually sits at the bottom.')}</p>}
+    </div>
+  );
+};
+
+const PayModal: React.FC<{ doc: InboundDocument; onClose: () => void; onDone: () => void }> = ({ doc, onClose, onDone }) => {
+  const { t } = useTranslation();
+  const [paidAt, setPaidAt] = useState('');
+  const [method, setMethod] = useState<PaymentMethod>('bank_transfer');
+  const [reference, setReference] = useState(doc.paymentReference || '');
+  const save = useMutation({
+    mutationFn: () => accountingService.markInboundPaid(doc.id, { paid: true, paidAt: paidAt || undefined, paymentMethod: method, paymentReference: reference || undefined }),
+    onSuccess: () => { toast.success(t('accounting.incoming.paidToast', 'Marked as paid.')); onDone(); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+  return (
+    <div className="fixed inset-0 z-50 flex items-start justify-center overflow-y-auto bg-black/50 p-4">
+      {/* Wider, two-column: preview on the left so the admin can read the
+          QR-bill while confirming payment — #1. */}
+      <div className="mt-12 w-full max-w-3xl rounded-xl bg-white dark:bg-neutral-900 shadow-xl">
+        <div className="flex items-center justify-between border-b border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">{t('accounting.incoming.payTitle', 'Mark supplier paid')}</h2>
+          <button onClick={onClose} className="text-neutral-400 hover:text-neutral-600"><X className="w-5 h-5" /></button>
+        </div>
+        <div className="px-5 py-4 grid grid-cols-1 lg:grid-cols-2 gap-5">
+          <div className="order-2 lg:order-1"><DocumentPreview doc={doc} maxHeight="50vh" initialPage="last" /></div>
+          <div className="order-1 lg:order-2 space-y-3">
+            <p className="text-sm text-neutral-600 dark:text-neutral-400">
+              {t('accounting.incoming.outstanding', 'Outstanding')}: <span className="font-semibold text-neutral-900 dark:text-neutral-100">{doc.totalAmountMinor != null ? formatMoneyMinor(doc.totalAmountMinor, doc.currency || 'CHF') : '—'}</span>
+            </p>
+            <div><label className={labelCls}>{t('accounting.ledger.paidDate', 'Payment date')}</label><LocalizedDateInput value={paidAt} onChange={setPaidAt} /></div>
+            <div><label className={labelCls}>{t('accounting.ledger.method', 'Method')}</label>
+              <select value={method} onChange={(e) => setMethod(e.target.value as PaymentMethod)} className={selectCls}>
+                {PAYMENT_METHODS.map((m) => <option key={m} value={m}>{t(`accounting.paymentMethod.${m}`, m)}</option>)}
+              </select>
+            </div>
+            <div><label className={labelCls}>{t('accounting.ledger.reference', 'Reference (optional)')}</label><Input value={reference} onChange={(e) => setReference(e.target.value)} /></div>
+          </div>
+        </div>
+        <div className="flex justify-end gap-2 border-t border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <Button variant="outline" onClick={onClose}>{t('common.cancel', 'Cancel')}</Button>
+          <Button onClick={() => save.mutate()} disabled={save.isPending}>{save.isPending ? t('common.saving', 'Saving…') : t('accounting.incoming.confirmPaid', 'Mark paid')}</Button>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+/** Read-only re-view of a categorized/declined incoming invoice (#1):
+ *  preview + the confirmed fields, without the triage form. */
+const ViewModal: React.FC<{ doc: InboundDocument; onClose: () => void }> = ({ doc, onClose }) => {
+  const { t } = useTranslation();
+  const { format } = useLocalizedDate();
+  const field = (label: string, value: React.ReactNode) => (
+    <div className="flex justify-between gap-3 py-1 text-sm border-b border-neutral-100 dark:border-neutral-800">
+      <span className="text-neutral-500 dark:text-neutral-400">{label}</span>
+      <span className="text-neutral-900 dark:text-neutral-100 text-right">{value ?? '—'}</span>
+    </div>
+  );
+  return (
+    <div className="fixed inset-0 z-50 flex items-start justify-center overflow-y-auto bg-black/50 p-4">
+      <div className="mt-10 w-full max-w-4xl rounded-xl bg-white dark:bg-neutral-900 shadow-xl">
+        <div className="flex items-center justify-between border-b border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100">{doc.supplierName || doc.originalFilename || t('accounting.inbox.untitled', 'Untitled document')}</h2>
+          <button onClick={onClose} className="text-neutral-400 hover:text-neutral-600"><X className="w-5 h-5" /></button>
+        </div>
+        <div className="px-5 py-4 grid grid-cols-1 lg:grid-cols-2 gap-5">
+          <div className="order-2 lg:order-1"><DocumentPreview doc={doc} /></div>
+          <div className="order-1 lg:order-2">
+            {field(t('accounting.inbox.field.supplier', 'Supplier'), doc.supplierName)}
+            {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))}
+            {field(t('accounting.incoming.paid', 'Paid'), doc.supplierPaid
+              ? (doc.supplierPaidAt ? format(doc.supplierPaidAt) : t('common.yes', 'Yes'))
+              : t('common.no', 'No'))}
+          </div>
+        </div>
+        <div className="flex justify-end gap-2 border-t border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <Button variant="outline" onClick={onClose}>{t('common.close', 'Close')}</Button>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+const TriageModal: React.FC<{ doc: InboundDocument; categories: ExpenseCategory[]; onClose: () => void; onDone: () => void }> = ({ doc, categories, onClose, onDone }) => {
+  const { t } = 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 totalMinor = Number.isFinite(amountMajor) ? Math.round(amountMajor * 100) : null;
+
+  const markupPayload = () => ({
+    markupType,
+    markupPercent: markupType === 'percent' && Number.isFinite(markupValue) ? markupValue : null,
+    markupFlatMinor: markupType === 'flat' && Number.isFinite(markupValue) ? Math.round(markupValue * 100) : null,
+  });
+
+  // `pay` decides whether to also mark the supplier invoice paid in the same
+  // step (#5/#1). When true we mark it paid directly (using the reference
+  // 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.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(),
+      });
+      if (pay) {
+        await accountingService.markInboundPaid(doc.id, { paid: true, paymentReference: reference || undefined });
+      }
+    },
+    onSuccess: (_data, pay) => {
+      toast.success(pay ? t('accounting.incoming.categorizedPaidToast', 'Categorized and marked paid.') : t('accounting.incoming.categorizedToast', 'Categorized.'));
+      onDone();
+    },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+
+  const rebillNeedsCustomer = disposition === 'rebill' && !customer[0];
+
+  return (
+    <div className="fixed inset-0 z-50 flex items-start justify-center overflow-y-auto bg-black/50 p-4">
+      <div className="mt-10 w-full max-w-4xl rounded-xl bg-white dark:bg-neutral-900 shadow-xl">
+        <div className="flex items-center justify-between border-b border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <h2 className="text-lg font-semibold text-neutral-900 dark:text-neutral-100">{t('accounting.incoming.triageTitle', 'Categorize incoming invoice')}</h2>
+          <button onClick={onClose} className="text-neutral-400 hover:text-neutral-600"><X className="w-5 h-5" /></button>
+        </div>
+        <div className="px-5 py-4 grid grid-cols-1 lg:grid-cols-2 gap-5">
+          <div className="order-2 lg:order-1"><DocumentPreview doc={doc} /></div>
+
+          <div className="order-1 lg:order-2 space-y-4">
+            <div className="grid grid-cols-2 gap-3">
+              <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.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>
+
+            <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>
+            </div>
+
+            {BOOKING_DISPOSITIONS.includes(disposition) && (
+              <div>
+                <label className={labelCls}>{t('accounting.booking.label', 'Book to')}</label>
+                <EventBookingSelect value={eventId} onChange={setEventId} className={selectCls} />
+              </div>
+            )}
+
+            {disposition === 'eigener_aufwand' && (
+              <div><label className={labelCls}>{t('accounting.inbox.field.category', 'Category')}</label>
+                <select value={categoryId ?? ''} onChange={(e) => setCategoryId(e.target.value ? Number(e.target.value) : undefined)} className={selectCls}>
+                  <option value="">{t('accounting.inbox.field.categoryNone', '— none —')}</option>
+                  {categories.map((c) => <option key={c.id} value={c.id}>{categoryLabel(c, t)}</option>)}
+                </select>
+              </div>
+            )}
+
+            {disposition === 'rebill' && (
+              <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>
+                {markupType !== 'none' && <DecimalInput value={markupValue} onChange={setMarkupValue} fractionDigits={2} className={selectCls} placeholder={markupType === 'percent' ? '%' : currency} />}
+              </div>
+            )}
+          </div>
+        </div>
+        <div className="flex flex-wrap justify-end gap-2 border-t border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <Button variant="outline" onClick={onClose}>{t('common.cancel', 'Cancel')}</Button>
+          {/* #5: categorize-only OR categorize then continue to mark paid. */}
+          <Button variant="outline" onClick={() => save.mutate(true)} disabled={save.isPending || rebillNeedsCustomer}>{t('accounting.inbox.saveCategorizePay', 'Save & mark paid')}</Button>
+          <Button onClick={() => save.mutate(false)} disabled={save.isPending || rebillNeedsCustomer}>{save.isPending ? t('common.saving', 'Saving…') : t('accounting.inbox.saveCategorize', 'Save')}</Button>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+export const AccountingInboxPage: React.FC = () => {
+  const { t } = useTranslation();
+  const qc = useQueryClient();
+  const { format } = useLocalizedDate();
+  const cameraRef = useRef<HTMLInputElement>(null);
+  const uploadRef = useRef<HTMLInputElement>(null);
+  const [triageDoc, setTriageDoc] = useState<InboundDocument | null>(null);
+  const [payDoc, setPayDoc] = useState<InboundDocument | null>(null);
+  const [viewDoc, setViewDoc] = useState<InboundDocument | null>(null);
+
+  // Auto-refresh so emails the IMAP poller ingests in the background appear
+  // 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() });
+
+  const upload = useMutation({
+    mutationFn: ({ file, source }: { file: File; source: 'upload' | 'camera' }) => accountingService.uploadInbound(file, source),
+    onSuccess: (doc) => { toast.success(t('accounting.inbox.capturedToast', 'Document captured.')); qc.invalidateQueries({ queryKey: ['accounting-inbound'] }); if (doc.status === 'unsorted') setTriageDoc(doc); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Upload failed'),
+  });
+  const unpay = useMutation({
+    mutationFn: (id: number) => accountingService.markInboundPaid(id, { paid: false }),
+    onSuccess: () => { qc.invalidateQueries({ queryKey: ['accounting-inbound'] }); },
+    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 handleTriageDone = () => { setTriageDoc(null); refresh(); };
+
+  const items = data?.items ?? [];
+
+  return (
+    <div>
+      <input ref={cameraRef} type="file" accept="image/*" capture="environment" className="hidden" onChange={onFile('camera')} />
+      <input ref={uploadRef} type="file" accept="image/*,application/pdf" className="hidden" onChange={onFile('upload')} />
+
+      <Card className="mb-6"><CardContent className="flex flex-col sm:flex-row items-center gap-3 p-5">
+        <div className="flex-1">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">{t('accounting.inbox.captureTitle', 'Capture a supplier invoice')}</h2>
+          <p className="text-sm text-neutral-600 dark:text-neutral-400">{t('accounting.inbox.captureBody', 'Photograph a paper invoice with your device camera, or upload a PDF / image.')}</p>
+        </div>
+        <Button onClick={() => cameraRef.current?.click()} disabled={upload.isPending}><Camera className="w-4 h-4 mr-2" /> {t('accounting.inbox.scanCamera', 'Scan with camera')}</Button>
+        <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>
+
+      {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" />
+          <p className="text-sm text-neutral-600 dark:text-neutral-400">{t('accounting.inbox.empty', 'No documents yet — capture one above.')}</p>
+        </div>
+      ) : (
+        <div className="space-y-2">
+          {items.map((doc) => (
+            <div key={doc.id} className="flex flex-wrap items-center gap-3 rounded-lg border border-neutral-200 dark:border-neutral-700 bg-white dark:bg-neutral-900 px-4 py-3">
+              {/* Click routes by state: new → categorize, categorized & unpaid
+                  → mark paid, everything else → view. */}
+              <button
+                type="button"
+                onClick={() => {
+                  if (doc.status === 'unsorted') setTriageDoc(doc);
+                  else if (doc.status === 'categorized' && !doc.supplierPaid) setPayDoc(doc);
+                  else setViewDoc(doc);
+                }}
+                className="flex-1 min-w-[12rem] text-left"
+              >
+                <div className="flex items-center gap-2">
+                  {/* #1: once paid, the front status reads "Paid" — not the
+                      stale "categorized". */}
+                  {doc.supplierPaid
+                    ? <span className="inline-block rounded px-2 py-0.5 text-xs font-medium bg-green-100 text-green-800 dark:bg-green-900/40 dark:text-green-300">{t('accounting.incoming.paid', 'Paid')}</span>
+                    : <span className={`inline-block rounded px-2 py-0.5 text-xs font-medium ${statusClasses[doc.status] || ''}`}>{t(`accounting.inbox.status.${doc.status}`, doc.status)}</span>}
+                  <span className="text-sm font-medium text-neutral-900 dark:text-neutral-100 truncate hover:underline">{doc.supplierName || doc.originalFilename || t('accounting.inbox.untitled', 'Untitled document')}</span>
+                  {doc.source === 'camera' && <Camera className="w-3.5 h-3.5 text-neutral-400" />}
+                </div>
+                <div className="text-xs text-neutral-500 dark:text-neutral-400">
+                  {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)}</>}
+                </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>
+              {doc.status !== 'declined' && doc.status !== 'duplicate' && (
+                doc.supplierPaid
+                  // Paid is shown by the front badge — here we only offer the
+                  // revert action, so there aren't two "Paid" chips.
+                  ? <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>}
+            </div>
+          ))}
+        </div>
+      )}
+
+      {triageDoc && <TriageModal doc={triageDoc} categories={categories ?? []} onClose={() => setTriageDoc(null)} onDone={handleTriageDone} />}
+      {payDoc && <PayModal doc={payDoc} onClose={() => setPayDoc(null)} onDone={() => { setPayDoc(null); refresh(); }} />}
+      {viewDoc && <ViewModal doc={viewDoc} onClose={() => setViewDoc(null)} />}
+    </div>
+  );
+};
+
+export default AccountingInboxPage;

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

@@ -0,0 +1,329 @@
+/**
+ * Accounting → Expenses (internal own costs).
+ *
+ * Mileage (km) / per-diem (days) / plain amount, booked to an event or the
+ * company, with an optional proof file (required when the accounting setting
+ * says so). Rates default from the Accounting settings tab, overridable per
+ * entry. No supplier payment here — that lives on incoming invoices.
+ */
+import React, { useState, useMemo } from 'react';
+import { Link } from 'react-router-dom';
+import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query';
+import { useTranslation } from 'react-i18next';
+import { toast } from 'react-toastify';
+import { X, Plus, Paperclip, Car, CalendarDays, Coins, Pencil, FileText, CheckCircle2, Circle, Lock } from 'lucide-react';
+import { Button, Card, CardContent, Input, LocalizedDateInput, Loading } from '../../../components/common';
+import { DecimalInput } from '../../../components/common/DecimalInput';
+import { EventBookingSelect } from '../../../components/admin/EventBookingSelect';
+import { CustomerAccountPicker, type SelectedCustomer } from '../../../components/admin/CustomerAccountPicker';
+import { formatMoneyMinor } from '../../../utils/money';
+import { useLocalizedDate } from '../../../hooks/useLocalizedDate';
+import {
+  accountingService, categoryLabel,
+  type Expense, type ExpenseKind, type ExpenseCategory, type MarkupType, type PaymentMethod,
+} from '../../../services/accounting.service';
+
+const PAYMENT_METHODS: PaymentMethod[] = ['bank_transfer', 'cash', 'twint', 'paypal', 'card', 'other'];
+
+const KINDS: ExpenseKind[] = ['amount', 'mileage', 'per_diem'];
+const labelCls = 'block text-sm font-medium text-neutral-700 dark:text-neutral-300 mb-1';
+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';
+const kindIcon: Record<ExpenseKind, React.ReactNode> = {
+  amount: <Coins className="w-3.5 h-3.5" />, mileage: <Car className="w-3.5 h-3.5" />, per_diem: <CalendarDays className="w-3.5 h-3.5" />,
+};
+
+const ExpenseFormModal: React.FC<{ categories: ExpenseCategory[]; expense?: Expense; onClose: () => void; onDone: () => void }> = ({ categories, expense, onClose, onDone }) => {
+  const { t } = useTranslation();
+  const isEdit = !!expense;
+  const { data: settings } = useQuery({ queryKey: ['accounting-settings'], queryFn: () => accountingService.getSettings() });
+  const [kind, setKind] = useState<ExpenseKind>(expense?.kind ?? 'amount');
+  const [supplier, setSupplier] = useState(expense?.supplierName ?? '');
+  const [description, setDescription] = useState(expense?.description ?? '');
+  const [amountMajor, setAmountMajor] = useState<number>(expense && expense.kind === 'amount' && expense.chfAmountMinor != null ? expense.chfAmountMinor / 100 : NaN);
+  const [quantity, setQuantity] = useState<number>(expense?.quantity != null ? expense.quantity : NaN);
+  const [rateMajor, setRateMajor] = useState<number>(expense?.rateMinor != null ? expense.rateMinor / 100 : NaN); // per-entry override (major units)
+  const [categoryId, setCategoryId] = useState<number | undefined>(expense?.categoryId ?? undefined);
+  const [eventId, setEventId] = useState<number | null>(expense?.eventId ?? null);
+  const [file, setFile] = useState<File | null>(null);
+
+  const defaultRateMinor = kind === 'mileage' ? (settings?.accounting_km_rate_minor ?? 0)
+    : kind === 'per_diem' ? (settings?.accounting_per_diem_rate_minor ?? 0) : 0;
+  const effRateMinor = Number.isFinite(rateMajor) ? Math.round(rateMajor * 100) : defaultRateMinor;
+  const computedMinor = useMemo(() => {
+    if (kind === 'amount') return Number.isFinite(amountMajor) ? Math.round(amountMajor * 100) : null;
+    return Number.isFinite(quantity) ? Math.round(quantity * effRateMinor) : null;
+  }, [kind, amountMajor, quantity, effRateMinor]);
+  // Proof is only mandatory on CREATE (or when editing a row that has no
+  // proof yet) — an edit on a row that already has a proof keeps it.
+  const requireProof = !!settings?.accounting_require_proof && !(isEdit && expense!.hasProof);
+
+  const payload = () => ({
+    kind,
+    quantity: kind === 'amount' ? undefined : (Number.isFinite(quantity) ? quantity : undefined),
+    rateMinor: kind === 'amount' ? undefined : (Number.isFinite(rateMajor) ? Math.round(rateMajor * 100) : undefined),
+    chfAmountMinor: kind === 'amount' && Number.isFinite(amountMajor) ? Math.round(amountMajor * 100) : undefined,
+    eventId,
+    categoryId: categoryId ?? null,
+    supplierName: supplier || null,
+    description: description || null,
+  });
+
+  const save = useMutation({
+    mutationFn: () => isEdit
+      ? accountingService.updateExpense(expense!.id, payload(), file)
+      : accountingService.createExpense(payload(), file),
+    onSuccess: () => { toast.success(isEdit ? t('accounting.ledger.updatedToast', 'Expense updated.') : t('accounting.ledger.createdToast', 'Expense added.')); onDone(); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+
+  const qtyLabel = kind === 'mileage' ? t('accounting.expense.km', 'Kilometres') : t('accounting.expense.days', 'Days');
+  const incomplete = (kind === 'amount' && !Number.isFinite(amountMajor)) || (kind !== 'amount' && !Number.isFinite(quantity)) || (requireProof && !file);
+
+  return (
+    <div className="fixed inset-0 z-50 flex items-start justify-center overflow-y-auto bg-black/50 p-4">
+      <div className="mt-12 w-full max-w-md rounded-xl bg-white dark:bg-neutral-900 shadow-xl">
+        <div className="flex items-center justify-between border-b border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">{isEdit ? t('accounting.ledger.editTitle', 'Edit expense') : t('accounting.ledger.addTitle', 'Add expense')}</h2>
+          <button onClick={onClose} className="text-neutral-400 hover:text-neutral-600"><X className="w-5 h-5" /></button>
+        </div>
+        <div className="px-5 py-4 space-y-3">
+          <div><label className={labelCls}>{t('accounting.expense.kind', 'Type')}</label>
+            <select value={kind} onChange={(e) => setKind(e.target.value as ExpenseKind)} className={selectCls}>
+              {KINDS.map((k) => <option key={k} value={k}>{t(`accounting.expenseKind.${k}`, k)}</option>)}
+            </select>
+          </div>
+
+          {kind === 'amount' ? (
+            <div><label className={labelCls}>{t('accounting.inbox.field.total', 'Total')}</label><DecimalInput value={amountMajor} onChange={setAmountMajor} fractionDigits={2} className={selectCls} /></div>
+          ) : (
+            <div className="grid grid-cols-2 gap-3">
+              <div><label className={labelCls}>{qtyLabel}</label><DecimalInput value={quantity} onChange={setQuantity} fractionDigits={2} className={selectCls} /></div>
+              <div><label className={labelCls}>{t('accounting.expense.rate', 'Rate')}</label>
+                <DecimalInput value={rateMajor} onChange={setRateMajor} fractionDigits={2} className={selectCls} placeholder={(defaultRateMinor / 100).toFixed(2)} />
+                <p className="mt-1 text-xs text-neutral-500">{t('accounting.expense.rateDefault', 'Default {{rate}} — leave blank to use it', { rate: (defaultRateMinor / 100).toFixed(2) })}</p>
+              </div>
+            </div>
+          )}
+
+          {computedMinor != null && <p className="text-sm text-neutral-700 dark:text-neutral-300">{t('accounting.expense.computed', 'Amount')}: <span className="font-semibold">{formatMoneyMinor(computedMinor, 'CHF')}</span></p>}
+
+          <div><label className={labelCls}>{t('accounting.expense.who', 'Paid by / vendor')}</label><Input value={supplier} onChange={(e) => setSupplier(e.target.value)} placeholder={t('accounting.expense.whoHint', 'e.g. coworker name or shop')} /></div>
+          <div><label className={labelCls}>{t('accounting.ledger.description', 'Description')}</label><Input value={description} onChange={(e) => setDescription(e.target.value)} /></div>
+
+          <div><label className={labelCls}>{t('accounting.inbox.field.category', 'Category')}</label>
+            <select value={categoryId ?? ''} onChange={(e) => setCategoryId(e.target.value ? Number(e.target.value) : undefined)} className={selectCls}>
+              <option value="">{t('accounting.inbox.field.categoryNone', '— none —')}</option>
+              {categories.map((c) => <option key={c.id} value={c.id}>{categoryLabel(c, t)}</option>)}
+            </select>
+          </div>
+
+          <div><label className={labelCls}>{t('accounting.booking.label', 'Book to')}</label>
+            <EventBookingSelect value={eventId} onChange={setEventId} className={selectCls} />
+          </div>
+
+          <div>
+            <label className={labelCls}>{t('accounting.expense.proof', 'Proof')}{requireProof ? ' *' : ''}</label>
+            {isEdit && expense!.hasProof && !file && <p className="mb-1 text-xs text-neutral-500 dark:text-neutral-400">{t('accounting.expense.proofExisting', 'A proof file is already attached — upload a new one to replace it.')}</p>}
+            <input type="file" accept="image/*,application/pdf" onChange={(e) => setFile(e.target.files?.[0] || null)} className="text-sm" />
+            {requireProof && !file && <p className="mt-1 text-xs text-amber-600 dark:text-amber-400">{t('accounting.expense.proofRequired', 'A proof file is required.')}</p>}
+          </div>
+        </div>
+        <div className="flex justify-end gap-2 border-t border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <Button variant="outline" onClick={onClose}>{t('common.cancel', 'Cancel')}</Button>
+          <Button onClick={() => save.mutate()} disabled={save.isPending || incomplete}>{save.isPending ? t('common.saving', 'Saving…') : (isEdit ? t('common.save', 'Save') : t('accounting.ledger.addExpense', 'Add expense'))}</Button>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+/** Mark an expense supplier-paid / settled (manual). #2. */
+const ExpensePaidModal: React.FC<{ expense: Expense; onClose: () => void; onDone: () => void }> = ({ expense, onClose, onDone }) => {
+  const { t } = useTranslation();
+  const [paidAt, setPaidAt] = useState('');
+  const [method, setMethod] = useState<PaymentMethod>('bank_transfer');
+  const [reference, setReference] = useState('');
+  const save = useMutation({
+    mutationFn: () => accountingService.markExpensePaid(expense.id, { paid: true, paidAt: paidAt || undefined, paymentMethod: method, paymentReference: reference || undefined }),
+    onSuccess: () => { toast.success(t('accounting.ledger.paidToast', 'Marked as paid.')); onDone(); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+  return (
+    <div className="fixed inset-0 z-50 flex items-start justify-center bg-black/50 p-4">
+      <div className="mt-16 w-full max-w-sm rounded-xl bg-white dark:bg-neutral-900 shadow-xl">
+        <div className="flex items-center justify-between border-b border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">{t('accounting.ledger.payTitle', 'Mark expense paid')}</h2>
+          <button onClick={onClose} className="text-neutral-400 hover:text-neutral-600"><X className="w-5 h-5" /></button>
+        </div>
+        <div className="px-5 py-4 space-y-3">
+          <p className="text-sm text-neutral-600 dark:text-neutral-400">
+            {t('accounting.expense.computed', 'Amount')}: <span className="font-semibold text-neutral-900 dark:text-neutral-100">{expense.chfAmountMinor != null ? formatMoneyMinor(expense.chfAmountMinor, 'CHF') : '—'}</span>
+          </p>
+          <div><label className={labelCls}>{t('accounting.ledger.paidDate', 'Payment date')}</label><LocalizedDateInput value={paidAt} onChange={setPaidAt} /></div>
+          <div><label className={labelCls}>{t('accounting.ledger.method', 'Method')}</label>
+            <select value={method} onChange={(e) => setMethod(e.target.value as PaymentMethod)} className={selectCls}>
+              {PAYMENT_METHODS.map((m) => <option key={m} value={m}>{t(`accounting.paymentMethod.${m}`, m)}</option>)}
+            </select>
+          </div>
+          <div><label className={labelCls}>{t('accounting.ledger.reference', 'Reference (optional)')}</label><Input value={reference} onChange={(e) => setReference(e.target.value)} /></div>
+        </div>
+        <div className="flex justify-end gap-2 border-t border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <Button variant="outline" onClick={onClose}>{t('common.cancel', 'Cancel')}</Button>
+          <Button onClick={() => save.mutate()} disabled={save.isPending}>{save.isPending ? t('common.saving', 'Saving…') : t('accounting.ledger.confirmPaid', 'Mark paid')}</Button>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+/** Add an expense onto a client invoice (re-bill). Locks editing. #3. */
+const InvoiceExpenseModal: React.FC<{ expense: Expense; onClose: () => void; onDone: () => void }> = ({ expense, onClose, onDone }) => {
+  const { t } = useTranslation();
+  const [customer, setCustomer] = useState<SelectedCustomer[]>([]);
+  const [markupType, setMarkupType] = useState<MarkupType>('none');
+  const [markupValue, setMarkupValue] = useState<number>(NaN);
+  const save = useMutation({
+    mutationFn: () => accountingService.invoiceExpense(expense.id, {
+      customerAccountId: customer[0]!.id,
+      markupType,
+      markupPercent: markupType === 'percent' && Number.isFinite(markupValue) ? markupValue : null,
+      markupFlatMinor: markupType === 'flat' && Number.isFinite(markupValue) ? Math.round(markupValue * 100) : null,
+    }),
+    onSuccess: () => { toast.success(t('accounting.ledger.invoicedToast', 'Added to a client invoice.')); onDone(); },
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+  return (
+    <div className="fixed inset-0 z-50 flex items-start justify-center overflow-y-auto bg-black/50 p-4">
+      <div className="mt-16 w-full max-w-md rounded-xl bg-white dark:bg-neutral-900 shadow-xl">
+        <div className="flex items-center justify-between border-b border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">{t('accounting.ledger.invoiceTitle', 'Add to client invoice')}</h2>
+          <button onClick={onClose} className="text-neutral-400 hover:text-neutral-600"><X className="w-5 h-5" /></button>
+        </div>
+        <div className="px-5 py-4 space-y-3">
+          <p className="text-sm text-neutral-600 dark:text-neutral-400">
+            {t('accounting.expense.computed', 'Amount')}: <span className="font-semibold text-neutral-900 dark:text-neutral-100">{expense.chfAmountMinor != null ? formatMoneyMinor(expense.chfAmountMinor, 'CHF') : '—'}</span>
+          </p>
+          <p className="text-xs text-neutral-500 dark:text-neutral-400">{t('accounting.ledger.invoiceHint', 'This creates a billable line on the client’s next scheduled invoice and locks the expense from further edits.')}</p>
+          <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>
+          {markupType !== 'none' && <DecimalInput value={markupValue} onChange={setMarkupValue} fractionDigits={2} className={selectCls} placeholder={markupType === 'percent' ? '%' : 'CHF'} />}
+        </div>
+        <div className="flex justify-end gap-2 border-t border-neutral-200 dark:border-neutral-700 px-5 py-3">
+          <Button variant="outline" onClick={onClose}>{t('common.cancel', 'Cancel')}</Button>
+          <Button onClick={() => save.mutate()} disabled={save.isPending || !customer[0]}>{save.isPending ? t('common.saving', 'Saving…') : t('accounting.ledger.addToInvoice', 'Add to invoice')}</Button>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+export const ExpensesLedgerPage: React.FC = () => {
+  const { t } = useTranslation();
+  const qc = useQueryClient();
+  const { format } = useLocalizedDate();
+  const [kind, setKind] = useState('');
+  const [showAdd, setShowAdd] = useState(false);
+  const [editExpense, setEditExpense] = useState<Expense | null>(null);
+  const [paidExpense, setPaidExpense] = useState<Expense | null>(null);
+  const [invoiceExpense, setInvoiceExpense] = useState<Expense | null>(null);
+
+  const unpay = useMutation({
+    mutationFn: (id: number) => accountingService.markExpensePaid(id, { paid: false }),
+    onSuccess: () => qc.invalidateQueries({ queryKey: ['accounting-expenses'] }),
+    onError: (e: any) => toast.error(e?.response?.data?.error || e.message || 'Failed'),
+  });
+
+  const { data, isLoading } = useQuery({
+    queryKey: ['accounting-expenses', kind],
+    queryFn: () => accountingService.listExpenses({ kind: (kind || undefined) as ExpenseKind | undefined, pageSize: 100 }),
+  });
+  const { data: categories } = useQuery({ queryKey: ['expense-categories'], queryFn: () => accountingService.listCategories() });
+  const catById = useMemo(() => new Map((categories ?? []).map((c) => [c.id, c])), [categories]);
+
+  const openProof = async (id: number) => {
+    try { const blob = await accountingService.getExpenseProofBlob(id); window.open(URL.createObjectURL(blob), '_blank'); }
+    catch (e: any) { toast.error(e?.response?.data?.error || e.message || 'Failed'); }
+  };
+
+  const items = data?.items ?? [];
+
+  return (
+    <div>
+      <div className="mb-4 flex flex-wrap gap-3">
+        <select value={kind} onChange={(e) => setKind(e.target.value)} className={selectCls} style={{ maxWidth: 200 }}>
+          <option value="">{t('accounting.ledger.allKinds', 'All types')}</option>
+          {KINDS.map((k) => <option key={k} value={k}>{t(`accounting.expenseKind.${k}`, k)}</option>)}
+        </select>
+        <Button className="ml-auto" onClick={() => setShowAdd(true)}><Plus className="w-4 h-4 mr-1" /> {t('accounting.ledger.addExpense', 'Add expense')}</Button>
+      </div>
+
+      {isLoading ? <Loading /> : items.length === 0 ? (
+        <Card><CardContent className="p-8 text-center text-sm text-neutral-600 dark:text-neutral-400">{t('accounting.ledger.empty', 'No expenses yet — add one above.')}</CardContent></Card>
+      ) : (
+        <div className="space-y-2">
+          {items.map((ex: Expense) => {
+            const cat = ex.categoryId ? catById.get(ex.categoryId) : null;
+            return (
+              <div key={ex.id} className="flex flex-wrap items-center gap-3 rounded-lg border border-neutral-200 dark:border-neutral-700 bg-white dark:bg-neutral-900 px-4 py-3">
+                <span className="inline-flex items-center gap-1 rounded bg-neutral-100 dark:bg-neutral-800 px-2 py-0.5 text-xs font-medium text-neutral-700 dark:text-neutral-300">{kindIcon[ex.kind]} {t(`accounting.expenseKind.${ex.kind}`, ex.kind)}</span>
+                <div className="flex-1 min-w-[10rem]">
+                  <div className="flex items-center gap-2">
+                    <span className="text-sm font-medium text-neutral-900 dark:text-neutral-100 truncate">{ex.description || ex.supplierName || t('accounting.ledger.untitled', 'Expense')}</span>
+                    {/* invoiced = on a real client invoice → locked (#2/#3). */}
+                    {ex.invoiced && (
+                      ex.billedInvoiceId ? (
+                        <Link to={`/admin/bills/${ex.billedInvoiceId}`} className="inline-flex items-center gap-1 rounded bg-blue-100 text-blue-800 dark:bg-blue-900/40 dark:text-blue-300 px-1.5 py-0.5 text-[10px] font-semibold uppercase tracking-wider hover:underline">
+                          <FileText className="w-3 h-3" /> {t('accounting.ledger.invoiced', 'Invoiced')}
+                        </Link>
+                      ) : (
+                        <span className="inline-flex items-center gap-1 rounded bg-blue-100 text-blue-800 dark:bg-blue-900/40 dark:text-blue-300 px-1.5 py-0.5 text-[10px] font-semibold uppercase tracking-wider"><FileText className="w-3 h-3" /> {t('accounting.ledger.invoiced', 'Invoiced')}</span>
+                      )
+                    )}
+                  </div>
+                  <div className="text-xs text-neutral-500 dark:text-neutral-400">
+                    {ex.eventId != null ? `${t('accounting.booking.event', 'Event')} #${ex.eventId}` : t('accounting.booking.company', 'Company')}
+                    {cat && <>{' · '}{categoryLabel(cat, t)}</>}
+                    {' · '}{format(ex.createdAt)}
+                  </div>
+                </div>
+                {ex.hasProof && <button onClick={() => openProof(ex.id)} className="inline-flex items-center gap-1 text-xs text-primary-600 hover:underline"><Paperclip className="w-3.5 h-3.5" /> {t('accounting.expense.viewProof', 'Proof')}</button>}
+
+                {/* Paid toggle (#2): manual, independent of invoiced. */}
+                {ex.paid
+                  ? <button onClick={() => unpay.mutate(ex.id)} disabled={unpay.isPending} title={ex.paidAt ? format(ex.paidAt) : undefined} className="inline-flex items-center gap-1 rounded-md px-2 py-1 text-xs font-medium text-green-700 dark:text-green-300 hover:bg-green-50 dark:hover:bg-green-900/30"><CheckCircle2 className="w-4 h-4" /> {t('accounting.ledger.paid', 'Paid')}</button>
+                  : <Button size="sm" variant="outline" onClick={() => setPaidExpense(ex)}><Circle className="w-3.5 h-3.5 mr-1" /> {t('accounting.ledger.markPaid', 'Mark paid')}</Button>}
+
+                {/* Edit + add-to-invoice only until invoiced (#3). */}
+                {ex.invoiced ? (
+                  <span className="inline-flex items-center gap-1 text-xs text-neutral-400 dark:text-neutral-500" title={t('accounting.ledger.lockedHint', 'Locked — this expense is on a client invoice.') as string}><Lock className="w-3.5 h-3.5" /> {t('accounting.ledger.locked', 'Locked')}</span>
+                ) : (
+                  <>
+                    <Button size="sm" variant="ghost" onClick={() => setEditExpense(ex)}><Pencil className="w-3.5 h-3.5 mr-1" /> {t('common.edit', 'Edit')}</Button>
+                    <Button size="sm" variant="outline" onClick={() => setInvoiceExpense(ex)}><FileText className="w-3.5 h-3.5 mr-1" /> {t('accounting.ledger.addToInvoice', 'Add to invoice')}</Button>
+                  </>
+                )}
+
+                <div className="text-sm font-medium tabular-nums text-neutral-900 dark:text-neutral-100">{ex.chfAmountMinor != null ? formatMoneyMinor(ex.chfAmountMinor, 'CHF') : '—'}</div>
+              </div>
+            );
+          })}
+        </div>
+      )}
+
+      {showAdd && <ExpenseFormModal categories={categories ?? []} onClose={() => setShowAdd(false)} onDone={() => { setShowAdd(false); qc.invalidateQueries({ queryKey: ['accounting-expenses'] }); }} />}
+      {editExpense && <ExpenseFormModal categories={categories ?? []} expense={editExpense} onClose={() => setEditExpense(null)} onDone={() => { setEditExpense(null); qc.invalidateQueries({ queryKey: ['accounting-expenses'] }); }} />}
+      {paidExpense && <ExpensePaidModal expense={paidExpense} onClose={() => setPaidExpense(null)} onDone={() => { setPaidExpense(null); qc.invalidateQueries({ queryKey: ['accounting-expenses'] }); }} />}
+      {invoiceExpense && <InvoiceExpenseModal expense={invoiceExpense} onClose={() => setInvoiceExpense(null)} onDone={() => { setInvoiceExpense(null); qc.invalidateQueries({ queryKey: ['accounting-expenses'] }); }} />}
+    </div>
+  );
+};
+
+export default ExpensesLedgerPage;

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

@@ -394,7 +394,7 @@ export const BillDetailPage: React.FC = () => {
             <div><div className="text-neutral-600 dark:text-neutral-300">{t('bills.field.eventName', 'Event')}</div>
               <div>
                 {inv.eventId ? (
-                  <Link to={`/admin/events/${inv.eventId}`} className="text-theme hover:underline">{inv.eventName}</Link>
+                  <Link to={`/admin/events/${inv.eventId}`} className="text-neutral-900 dark:text-neutral-100 hover:underline">{inv.eventName}</Link>
                 ) : inv.eventName}
                 {inv.eventDate ? ` · ${fmtDate(inv.eventDate)}` : ''}
               </div>

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

@@ -14,6 +14,7 @@ import { quotesService } from '../../../services/quotes.service';
 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 { LineItemsTable, type EditableLineItem } from '../../../components/admin/LineItemsTable';
 import { InstallmentsPanel } from '../../../components/admin/InstallmentsPanel';
 import { customerAdminService } from '../../../services/customerAdmin.service';
@@ -58,6 +59,8 @@ export const BillEditorPage: React.FC = () => {
   // effect; new invoices start as null so they pick up profile.)
   const [qrFormat, setQrFormat] = useState<InvoiceQrFormat | null>(null);
   const [vatRate, setVatRate] = useState(0);
+  // Migration 130 — snapshot of the chosen output VAT code (null = custom rate).
+  const [vatCode, setVatCode] = useState<string | null>(null);
   const [shipping, setShipping] = useState(0);
   const [ccPdfEmail, setCcPdfEmail] = useState('');
   const [lineItems, setLineItems] = useState<EditableLineItem[]>([]);
@@ -137,6 +140,8 @@ export const BillEditorPage: React.FC = () => {
       // it inherits the profile default at render time.
       setQrFormat((inv.qrFormat as InvoiceQrFormat | null) || null);
       setVatRate(Number(inv.vatRate || 0));
+      setVatCode(((inv as { vatCode?: string | null }).vatCode
+        ?? (inv as { totals?: { vatCode?: string | null } }).totals?.vatCode) ?? null);
       setShipping(Number(inv.shippingAmountMinor || 0) / 100);
       setCcPdfEmail(inv.ccPdfEmail || '');
       setPaymentTermTemplateId(inv.paymentTermTemplateId ?? null);
@@ -280,6 +285,7 @@ export const BillEditorPage: React.FC = () => {
           const { quote, lineItems: quoteLineItems } = await quotesService.get(contract.sourceQuoteId);
           if (quote.currency) setCurrency(quote.currency);
           if (quote.vatRate != null) setVatRate(Number(quote.vatRate));
+          setVatCode((quote as { vatCode?: string | null }).vatCode ?? null);
           if (quote.shippingAmountMinor != null) {
             setShipping(Number(quote.shippingAmountMinor) / 100);
           }
@@ -373,6 +379,7 @@ export const BillEditorPage: React.FC = () => {
     // which is the same outcome but pollutes the column.
     qrFormat: qrFormat || undefined,
     vatRate,
+    vatCode,
     shippingAmountMinor: toMinor(shipping),
     ccPdfEmail: ccPdfEmail || undefined,
     // Payment-term template id (migration 113). null = no template
@@ -651,8 +658,11 @@ export const BillEditorPage: React.FC = () => {
         <LineItemsTable items={lineItems} currency={currency} showDiscount={false}
           vatRate={vatRate / 100} shippingAmount={shipping} onChange={setLineItems} />
         <div className="grid grid-cols-1 md:grid-cols-3 gap-3 mt-4">
-          <Input type="number" step="0.1" label={t('bills.field.vatRate', 'VAT rate %') as string}
+          <VatRateSelect
-            value={vatRate} onChange={(e) => setVatRate(Number(e.target.value))} />
+            label={t('bills.field.vatRate', 'VAT rate %') as string}
+            rate={vatRate}
+            code={vatCode}
+            onChange={(rate, code) => { setVatRate(rate); setVatCode(code); }} />
           <Input type="number" step="0.01" label={t('bills.field.shipping', 'Shipping') as string}
             value={shipping} onChange={(e) => setShipping(Number(e.target.value))} />
           <div>

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

@@ -61,7 +61,7 @@ export const BillsListPage: React.FC = () => {
       <div className="flex items-center justify-between mb-6">
         <div>
           <div className="flex items-center gap-2">
-            <h1 className="text-2xl font-bold text-theme">{t('bills.title', 'Invoices')}</h1>
+            <h1 className="text-2xl font-bold text-neutral-900 dark:text-neutral-100">{t('bills.title', 'Invoices')}</h1>
             {/* Beta badge — matches the Customers + Quotes pages. */}
             <span
               className="text-[10px] uppercase tracking-wider px-1.5 py-0.5 rounded font-semibold bg-amber-100 text-amber-800 dark:bg-amber-900/40 dark:text-amber-300"
@@ -70,7 +70,7 @@ export const BillsListPage: React.FC = () => {
               {t('navigation.betaTag', 'Beta')}
             </span>
           </div>
-          <p className="text-sm text-muted-theme mt-1">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400 mt-1">
             {t('bills.subtitle', 'Schedule, send, track payments and chase late invoices.')}
           </p>
         </div>
@@ -122,7 +122,7 @@ export const BillsListPage: React.FC = () => {
         {/* Body inside the same card (matches Customers + Quotes). */}
         <div className="mt-4">
           {isLoading ? <Loading /> : !data || data.invoices.length === 0 ? (
-            <p className="text-center text-muted-theme py-8">{t('bills.empty', 'No invoices yet.')}</p>
+            <p className="text-center text-neutral-500 dark:text-neutral-400 py-8">{t('bills.empty', 'No invoices yet.')}</p>
           ) : (
             <div className="rounded-lg border border-neutral-200 dark:border-neutral-700 overflow-hidden">
               <div className="overflow-x-auto">
@@ -173,11 +173,11 @@ export const BillsListPage: React.FC = () => {
                         <td className="px-3 py-2 truncate max-w-xs">
                           {inv.eventName
                             ? (inv.eventId
-                                ? <Link to={`/admin/events/${inv.eventId}`} className="text-theme hover:underline" onClick={(e) => e.stopPropagation()}>{inv.eventName}</Link>
+                                ? <Link to={`/admin/events/${inv.eventId}`} className="text-neutral-900 dark:text-neutral-100 hover:underline" onClick={(e) => e.stopPropagation()}>{inv.eventName}</Link>
                                 : inv.eventName)
                             : '—'}
                         </td>
-                        <td className="px-3 py-2 text-xs text-muted-theme">
+                        <td className="px-3 py-2 text-xs text-neutral-500 dark:text-neutral-400">
                           {inv.installmentTotal > 1 ? `${inv.installmentIndex + 1}/${inv.installmentTotal} · ${inv.installmentLabel || ''}` : '—'}
                         </td>
                         <td className="px-3 py-2 whitespace-nowrap">{inv.issueDate ? fmtDate(inv.issueDate) : '—'}</td>

frontend/src/pages/admin/clients/CalendarPage.tsx

@@ -436,10 +436,10 @@ export const CalendarPage: React.FC = () => {
     <div className="space-y-4">
       <div className="flex items-center justify-between flex-wrap gap-3">
         <div>
-          <h1 className="text-2xl font-bold text-theme">
+          <h1 className="text-2xl font-bold text-neutral-900 dark:text-neutral-100">
             {t('calendar.pageTitle', 'Calendar')}
           </h1>
-          <p className="text-sm text-muted-theme">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400">
             {t('calendar.subtitle',
               'Events, logged hours, and pending quotes/contracts in one view.')}
           </p>
@@ -466,7 +466,7 @@ export const CalendarPage: React.FC = () => {
 
       <Card padding="md">
         {itemsLoading && !itemsResp && (
-          <div className="mb-3 flex items-center gap-2 text-sm text-muted-theme">
+          <div className="mb-3 flex items-center gap-2 text-sm text-neutral-500 dark:text-neutral-400">
             <Loading />
             <span>{t('calendar.loading', 'Loading items…')}</span>
           </div>
@@ -609,6 +609,11 @@ export const CalendarPage: React.FC = () => {
             and the active state (selected view) all read from these
             vars so the calendar respects custom branding palettes. */}
       <style>{`
+        /* Admin-toggle-aware chrome vars — gallery theme writes inline
+           --color-* on :root which would otherwise override .dark; scope
+           local vars so the calendar follows the admin light/dark toggle. */
+        .fc { --cal-border: #e5e5e5; --cal-muted: #737373; --cal-text: #171717; }
+        .dark .fc { --cal-border: #262626; --cal-muted: #a3a3a3; --cal-text: #f5f5f5; }
         .cal-dashed {
           border-style: dashed !important;
           background-color: transparent !important;
@@ -624,8 +629,8 @@ export const CalendarPage: React.FC = () => {
         /* FC button restyle — match picpeak admin .btn-outline shape. */
         .fc .fc-button-primary {
           background-color: transparent;
-          border: 1px solid var(--color-surface-border);
+          border: 1px solid var(--cal-border);
-          color: var(--color-muted-text);
+          color: var(--cal-muted);
           text-transform: none;
           font-weight: 500;
           box-shadow: none;
@@ -634,8 +639,8 @@ export const CalendarPage: React.FC = () => {
         .fc .fc-button-primary:hover:not(:disabled) {
           opacity: 0.8;
           background-color: transparent;
-          border-color: var(--color-surface-border);
+          border-color: var(--cal-border);
-          color: var(--color-muted-text);
+          color: var(--cal-muted);
         }
         .fc .fc-button-primary:focus,
         .fc .fc-button-primary:focus-visible {
@@ -652,14 +657,14 @@ export const CalendarPage: React.FC = () => {
         .fc .fc-button-primary:disabled {
           opacity: 0.5;
           background-color: transparent;
-          border-color: var(--color-surface-border);
+          border-color: var(--cal-border);
-          color: var(--color-muted-text);
+          color: var(--cal-muted);
         }
         /* Toolbar title (month / week range) reads the regular text
            colour rather than FC's hardcoded #333 so dark mode looks
            right. */
         .fc .fc-toolbar-title {
-          color: var(--color-text);
+          color: var(--cal-text);
           font-size: 1.125rem;
           font-weight: 600;
         }
@@ -677,12 +682,12 @@ export const CalendarPage: React.FC = () => {
            selector that maps to a day column so the rule works
            regardless of which DOM shape FC ends up rendering. */
         .fc {
-          --fc-border-color: var(--color-surface-border);
+          --fc-border-color: var(--cal-border);
         }
         .fc .fc-timegrid-col:not(:first-of-type),
         .fc .fc-day:not(:first-child),
         .fc .fc-timegrid-cols > table > tbody > tr > td:not(:first-child) {
-          box-shadow: inset 1px 0 0 var(--color-surface-border);
+          box-shadow: inset 1px 0 0 var(--cal-border);
         }
       `}</style>
     </div>
@@ -698,7 +703,7 @@ const Legend: React.FC = () => {
   const { t } = useTranslation();
   return (
     <Card padding="sm">
-      <div className="flex flex-wrap gap-4 text-xs text-muted-theme">
+      <div className="flex flex-wrap gap-4 text-xs text-neutral-500 dark:text-neutral-400">
         <LegendSwatch color={COLOR_EVENT} label={t('calendar.legend.events', 'Events')} />
         <LegendSwatch color={COLOR_HOURS} label={t('calendar.legend.hours', 'Hours')} />
         <LegendSwatch

frontend/src/pages/admin/clients/CrmDevelopmentPage.tsx

@@ -239,14 +239,14 @@ export const CrmDevelopmentPage: React.FC = () => {
           <MailCheck className="w-4 h-4" />
           {t('crmDev.paymentCheck.title', 'Test payment-check email (real invoice)')}
         </h3>
-        <p className="text-sm text-muted-theme mb-4">
+        <p className="text-sm text-neutral-500 dark:text-neutral-400 mb-4">
           {t('crmDev.paymentCheck.help',
             'Fires the admin payment-check email for a real sent/overdue invoice, bypassing the 24h throttle. The three buttons in the email are real signed tokens — clicking them will affect the invoice status.')}
         </p>
 
         {invoiceListLoading ? <Loading /> : (
           <>
-            <label className="block text-xs uppercase tracking-wider text-muted-theme mb-1">
+            <label className="block text-xs uppercase tracking-wider text-neutral-500 dark:text-neutral-400 mb-1">
               {t('crmDev.paymentCheck.selectInvoice', 'Sent or overdue invoice')}
             </label>
             <select
@@ -262,7 +262,7 @@ export const CrmDevelopmentPage: React.FC = () => {
               ))}
             </select>
             {invoiceList && invoiceList.invoices.length === 0 && (
-              <p className="text-sm text-muted-theme mb-3">
+              <p className="text-sm text-neutral-500 dark:text-neutral-400 mb-3">
                 {t('crmDev.paymentCheck.noneAvailable',
                   'No sent or overdue invoices in the database.')}
               </p>
@@ -285,7 +285,7 @@ export const CrmDevelopmentPage: React.FC = () => {
           <Mail className="w-4 h-4" />
           {t('crmDev.templates.title', 'Send any CRM email to me (mock data)')}
         </h3>
-        <p className="text-sm text-muted-theme mb-4">
+        <p className="text-sm text-neutral-500 dark:text-neutral-400 mb-4">
           {t('crmDev.templates.help',
             'Queues the chosen template to your own admin email with placeholder values. When the install has a real quote / invoice on file, the appropriate PDF is attached so you can verify the full output.')}
         </p>
@@ -294,12 +294,12 @@ export const CrmDevelopmentPage: React.FC = () => {
           // Env gate banner above already explains the situation —
           // keep this card empty rather than rendering a misleading
           // "0 templates" list.
-          <p className="text-sm text-muted-theme">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400">
             {t('crmDev.envDisabled.cardHint',
               'Email templates can\'t be listed until the dev-tools env gate is opened.')}
           </p>
         ) : (templates && templates.length === 0) ? (
-          <p className="text-sm text-muted-theme">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400">
             {t('crmDev.templates.empty',
               'No CRM email templates found — run migrations to seed them.')}
           </p>
@@ -323,7 +323,7 @@ export const CrmDevelopmentPage: React.FC = () => {
                     </div>
                     <div className="text-sm font-medium mt-0.5">{title}</div>
                     {description && (
-                      <div className="text-xs text-muted-theme mt-0.5">{description}</div>
+                      <div className="text-xs text-neutral-500 dark:text-neutral-400 mt-0.5">{description}</div>
                     )}
                   </div>
                   <Button

frontend/src/pages/admin/clients/HourEntryDragCreateModal.tsx

@@ -238,7 +238,7 @@ export const HourEntryDragCreateModal: React.FC<HourEntryDragCreateModalProps> =
         <h2 className="font-semibold text-lg mb-1">
           {t('calendar.hourEntry.createTitle', 'Log hours')}
         </h2>
-        <p className="text-xs text-muted-theme mb-4">
+        <p className="text-xs text-neutral-500 dark:text-neutral-400 mb-4">
           {/* The pre-filled range is part of the page state, not editable
               from this modal. Admin can edit start/end after creating
               via the inline-edit popover (also in this commit). */}

frontend/src/pages/admin/clients/HourEntryInlinePopover.tsx

@@ -144,7 +144,7 @@ export const HourEntryInlinePopover: React.FC<HourEntryInlinePopoverProps> = ({
             <h2 className="font-semibold text-lg">
               {item.customerName || t('calendar.hourEntry.untitledCustomer', 'Hours')}
             </h2>
-            <p className="text-xs text-muted-theme">
+            <p className="text-xs text-neutral-500 dark:text-neutral-400">
               {item.entryDate} · {item.startTime}–{item.endTime}
             </p>
           </div>
@@ -166,7 +166,7 @@ export const HourEntryInlinePopover: React.FC<HourEntryInlinePopoverProps> = ({
           // here so the admin can't accidentally type into a locked
           // entry. The invoice link is omitted for now — clicking
           // through to the bill belongs on a follow-up commit.
-          <p className="text-sm text-muted-theme">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400">
             {item.description || t('calendar.hourEntry.noDescription', 'No description.')}
           </p>
         ) : (

frontend/src/pages/admin/clients/HoursLoggingPage.tsx

@@ -91,7 +91,7 @@ export const HoursLoggingPage: React.FC = () => {
       <div className="flex items-center justify-between">
         <div>
           <div className="flex items-center gap-2">
-            <h1 className="text-2xl font-bold text-theme">
+            <h1 className="text-2xl font-bold text-neutral-900 dark:text-neutral-100">
               {t('hoursLogging.title', 'Hours logging')}
             </h1>
             {/* Beta badge — matches Customers + Quotes + Contracts +
@@ -104,7 +104,7 @@ export const HoursLoggingPage: React.FC = () => {
               {t('navigation.betaTag', 'Beta')}
             </span>
           </div>
-          <p className="text-sm text-muted-theme mt-1">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400 mt-1">
             {t('hoursLogging.subtitle',
               'Pick a customer and log billable time blocks. Entries flow into the next monthly bill or are billed on demand for per-event customers.')}
           </p>
@@ -112,7 +112,7 @@ export const HoursLoggingPage: React.FC = () => {
       </div>
 
       <Card padding="lg">
-        <label className="block text-sm font-medium text-theme mb-2">
+        <label className="block text-sm font-medium text-neutral-900 dark:text-neutral-100 mb-2">
           {t('hoursLogging.pickCustomer', 'Customer')}
         </label>
         <CustomerPicker
@@ -158,22 +158,22 @@ export const HoursLoggingPage: React.FC = () => {
       {!selectedId && (
         <Card padding="lg">
           <div className="flex items-center gap-2 mb-1">
-            <Clock className="w-4 h-4 text-muted-theme" />
+            <Clock className="w-4 h-4 text-neutral-500 dark:text-neutral-400" />
-            <h2 className="text-base font-semibold text-theme">
+            <h2 className="text-base font-semibold text-neutral-900 dark:text-neutral-100">
               {t('hoursLogging.openHours.title', 'Open hours across all customers')}
             </h2>
           </div>
-          <p className="text-sm text-muted-theme mb-4">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400 mb-4">
             {t('hoursLogging.openHours.subtitle',
               'Unbilled time blocks waiting to be billed. Pick a customer above, or click a row to drill in.')}
           </p>
 
           {summaryLoading ? (
-            <p className="text-sm text-muted-theme py-6 text-center">
+            <p className="text-sm text-neutral-500 dark:text-neutral-400 py-6 text-center">
               {t('common.loading', 'Loading…')}
             </p>
           ) : summary.length === 0 ? (
-            <p className="text-sm text-muted-theme py-6 text-center">
+            <p className="text-sm text-neutral-500 dark:text-neutral-400 py-6 text-center">
               {t('hoursLogging.openHours.empty',
                 'No unbilled hours right now — everything is billed or no time has been logged yet.')}
             </p>
@@ -188,14 +188,14 @@ export const HoursLoggingPage: React.FC = () => {
                 >
                   <div className="min-w-0">
                     <div className="flex items-center gap-2">
-                      <span className="font-medium text-theme truncate">{summaryLabel(r)}</span>
+                      <span className="font-medium text-neutral-900 dark:text-neutral-100 truncate">{summaryLabel(r)}</span>
                       {r.isPassive && (
                         <span className="text-[10px] uppercase tracking-wider px-1.5 py-0.5 rounded bg-neutral-100 text-neutral-600 dark:bg-neutral-700 dark:text-neutral-300">
                           {t('hoursLogging.openHours.passive', 'Passive')}
                         </span>
                       )}
                     </div>
-                    <div className="text-xs text-muted-theme mt-0.5">
+                    <div className="text-xs text-neutral-500 dark:text-neutral-400 mt-0.5">
                       {t('hoursLogging.openHours.entryLine', {
                         count: r.entryCount,
                         hours: (r.totalMinutes / 60).toFixed(2),
@@ -206,7 +206,7 @@ export const HoursLoggingPage: React.FC = () => {
                   <div className="flex items-center gap-3 shrink-0">
                     <div className="text-right">
                       {r.rateResolvable ? (
-                        <div className="font-semibold text-theme tabular-nums">
+                        <div className="font-semibold text-neutral-900 dark:text-neutral-100 tabular-nums">
                           {formatMoneyMinor(r.openAmountMinor, currency)}
                         </div>
                       ) : (
@@ -216,7 +216,7 @@ export const HoursLoggingPage: React.FC = () => {
                         </div>
                       )}
                     </div>
-                    <ChevronRight className="w-4 h-4 text-muted-theme" />
+                    <ChevronRight className="w-4 h-4 text-neutral-500 dark:text-neutral-400" />
                   </div>
                 </button>
               ))}

frontend/src/pages/admin/clients/TaxReportPage.tsx

@@ -17,7 +17,8 @@
 import React, { useMemo, useState } from 'react';
 import { useTranslation } from 'react-i18next';
 import { useQuery } from '@tanstack/react-query';
-import { Calculator, Download, FileDown, AlertCircle } from 'lucide-react';
+import { Calculator, Download, FileDown, FileSpreadsheet, AlertCircle } from 'lucide-react';
+import { Link } from 'react-router-dom';
 import { Button, Card, Loading, LocalizedDateInput } from '../../../components/common';
 
 // Lightweight native select styled to match Input — the common barrel
@@ -26,9 +27,13 @@ import { Button, Card, Loading, LocalizedDateInput } from '../../../components/c
 const selectClassName =
   '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';
 import { taxReportService, type TaxReportParams } from '../../../services/taxReport.service';
+import { ledgerService, type ExportFormat } from '../../../services/ledger.service';
+import { useFeatureFlags } from '../../../contexts/FeatureFlagsContext';
 import { useLocalizedDate } from '../../../hooks/useLocalizedDate';
 import { toast } from 'react-toastify';
 
+const LEDGER_FORMATS: ExportFormat[] = ['generic', 'banana', 'banana_ie', 'bexio'];
+
 type PeriodPreset = 'thisYear' | 'lastYear' | 'thisQuarter' | 'lastQuarter' | 'custom';
 
 function isoDate(d: Date): string {
@@ -89,13 +94,22 @@ function triggerBrowserDownload(url: string, filename: string) {
 
 export const TaxReportPage: React.FC = () => {
   const { t, i18n } = useTranslation();
+  const { flags } = useFeatureFlags();
   const { format: fmtDate } = useLocalizedDate();
   const [preset, setPreset] = useState<PeriodPreset>('thisYear');
   const initialPeriod = useMemo(() => periodForPreset('thisYear'), []);
   const [from, setFrom] = useState(initialPeriod.from);
   const [to,   setTo]   = useState(initialPeriod.to);
   const [currency, setCurrency] = useState<string>('CHF');
-  const [isExporting, setIsExporting] = useState<'pdf' | 'csv' | null>(null);
+  const [isExporting, setIsExporting] = useState<'pdf' | 'csv' | 'ledger' | null>(null);
+  // Export-only scope (income/cost split). The on-screen report stays complete.
+  const [exportScope, setExportScope] = useState<'all' | 'income' | 'cost'>('all');
+  // Treuhänder (collective-journal) export — same period/currency as the
+  // report; target tool picks the import format (generic / Banana / bexio).
+  const [ledgerFormat, setLedgerFormat] = useState<ExportFormat>('generic');
+  // Unified-ledger sort (#5). Defaults to date ascending — matches the
+  // server-side order so the first paint is stable.
+  const [sort, setSort] = useState<{ key: string; dir: 'asc' | 'desc' }>({ key: 'date', dir: 'asc' });
 
   const onPresetChange = (next: PeriodPreset) => {
     setPreset(next);
@@ -120,9 +134,10 @@ export const TaxReportPage: React.FC = () => {
   const handleExport = async (format: 'pdf' | 'csv') => {
     setIsExporting(format);
     try {
+      const exportParams = { ...params, scope: exportScope };
       const { url, filename } = format === 'pdf'
-        ? await taxReportService.downloadPdfUrl(params)
+        ? await taxReportService.downloadPdfUrl(exportParams)
-        : await taxReportService.downloadCsvUrl(params);
+        : await taxReportService.downloadCsvUrl(exportParams);
       triggerBrowserDownload(url, filename);
     } catch (err) {
       toast.error(t('taxReport.exportFailed', 'Export failed. Please try again.'));
@@ -133,6 +148,22 @@ export const TaxReportPage: React.FC = () => {
     }
   };
 
+  // Treuhänder collective-journal export (double-entry postings with account +
+  // VAT codes) — reuses the page's period/currency, adds the target-tool format.
+  const handleLedgerExport = async () => {
+    setIsExporting('ledger');
+    try {
+      const { url, filename } = await ledgerService.downloadExportUrl({ from, to, currency, format: ledgerFormat });
+      triggerBrowserDownload(url, filename);
+    } catch (err: any) {
+      toast.error(err?.response?.data?.error || t('taxReport.exportFailed', 'Export failed. Please try again.'));
+      // eslint-disable-next-line no-console
+      console.error(err);
+    } finally {
+      setIsExporting(null);
+    }
+  };
+
   // Per maintainer: every CH/LI/DE/AT-based business writes 1'000.00
   // regardless of document language, so we default to de-CH (the only
   // Intl locale producing apostrophe thousands). Non-DACH operators
@@ -143,7 +174,43 @@ export const TaxReportPage: React.FC = () => {
   // rates in the period. With a single rate the breakdown is just a
   // restatement of the grand totals — pure noise.
   const showPerRateBreakdown = (report?.totalsByVatRate.length || 0) > 1;
-  const exportsDisabled = isLoading || isExporting !== null || !report || report.rows.length === 0;
+  const hasCosts = (report?.costs?.rows.length || 0) > 0;
+  const hasAnyData = !!report && (report.rows.length > 0 || hasCosts);
+  const exportsDisabled = isLoading || isExporting !== null || !hasAnyData;
+
+  // Whether the disclaimer + the "tax treatment" semantics apply: any
+  // cost row in the ledger (type !== 'outgoing').
+  const ledgerHasCosts = !!report && report.ledger.some((r) => r.type !== 'outgoing');
+
+  // Sorted COPY of the ledger. Numeric sort for the signed amount
+  // columns (so income sits above costs ascending), localeCompare for
+  // date / party / type. Toggling a header flips the direction.
+  const sortedLedger = useMemo(() => {
+    if (!report) return [];
+    const copy = [...report.ledger];
+    const { key, dir } = sort;
+    const factor = dir === 'asc' ? 1 : -1;
+    const numericKeys: Record<string, 'netMinor' | 'vatMinor' | 'totalMinor'> = {
+      net: 'netMinor', vat: 'vatMinor', gross: 'totalMinor',
+    };
+    copy.sort((a, b) => {
+      if (key in numericKeys) {
+        const f = numericKeys[key];
+        return (a[f] - b[f]) * factor;
+      }
+      const av = key === 'party' ? a.party : key === 'type' ? a.type : a.date;
+      const bv = key === 'party' ? b.party : key === 'type' ? b.type : b.date;
+      return String(av || '').localeCompare(String(bv || '')) * factor;
+    });
+    return copy;
+  }, [report, sort]);
+
+  const toggleSort = (key: string) => {
+    setSort((prev) => prev.key === key
+      ? { key, dir: prev.dir === 'asc' ? 'desc' : 'asc' }
+      : { key, dir: 'asc' });
+  };
+  const sortIndicator = (key: string) => (sort.key === key ? (sort.dir === 'asc' ? ' ▲' : ' ▼') : '');
 
   return (
     <div className="space-y-6">
@@ -232,25 +299,99 @@ export const TaxReportPage: React.FC = () => {
               </select>
             </div>
 
-            <div className="flex flex-wrap items-center justify-end gap-2 pt-1">
+            {/* Export area — two clearly-separated groups so it's obvious
-              <Button
+                what each file is and who it's for: the human-readable Report
-                variant="outline"
+                (PDF/CSV) and the accounting Journal (for the Treuhänder). The
-                onClick={() => handleExport('csv')}
+                Journal group only shows when the accounting layer is on, since
-                disabled={exportsDisabled}
+                it needs the Chart-of-accounts mapping. */}
-                isLoading={isExporting === 'csv'}
+            <div className="pt-3 mt-1 border-t border-neutral-200 dark:border-neutral-700 space-y-3">
-                leftIcon={<FileDown className="w-4 h-4" />}
+              {/* Group 1 — Report (for you) */}
-              >
+              <div className="flex flex-wrap items-center justify-between gap-x-3 gap-y-1">
-                {t('taxReport.exportCsv', 'Export CSV')}
+                <div className="min-w-0">
-              </Button>
+                  <div className="text-xs font-semibold uppercase tracking-wider text-neutral-500 dark:text-neutral-400">
-              <Button
+                    {t('taxReport.export.reportTitle', 'Report')}
-                variant="primary"
+                  </div>
-                onClick={() => handleExport('pdf')}
+                  <div className="text-[11px] text-neutral-400 dark:text-neutral-500">
-                disabled={exportsDisabled}
+                    {t('taxReport.export.reportHint', 'Readable list — for your own records.')}
-                isLoading={isExporting === 'pdf'}
+                  </div>
-                leftIcon={<Download className="w-4 h-4" />}
+                </div>
-              >
+                <div className="flex flex-wrap items-center gap-2">
-                {t('taxReport.exportPdf', 'Export PDF')}
+                  <label className="flex items-center gap-1.5 text-xs font-medium text-neutral-500 dark:text-neutral-400">
-              </Button>
+                    {t('taxReport.export.scopeLabel', 'Scope')}
+                    <select
+                      value={exportScope}
+                      onChange={(e) => setExportScope(e.target.value as 'all' | 'income' | 'cost')}
+                      disabled={exportsDisabled}
+                      className={`${selectClassName} w-auto min-w-[140px]`}
+                    >
+                      <option value="all">{t('taxReport.export.scopeAll', 'Complete')}</option>
+                      <option value="income">{t('taxReport.export.scopeIncome', 'Income only')}</option>
+                      <option value="cost">{t('taxReport.export.scopeCost', 'Cost only')}</option>
+                    </select>
+                  </label>
+                  <Button
+                    className="min-w-[150px]"
+                    variant="outline"
+                    onClick={() => handleExport('csv')}
+                    disabled={exportsDisabled}
+                    isLoading={isExporting === 'csv'}
+                    leftIcon={<FileDown className="w-4 h-4" />}
+                  >
+                    {t('taxReport.exportCsv', 'Export CSV')}
+                  </Button>
+                  <Button
+                    className="min-w-[150px]"
+                    variant="primary"
+                    onClick={() => handleExport('pdf')}
+                    disabled={exportsDisabled}
+                    isLoading={isExporting === 'pdf'}
+                    leftIcon={<Download className="w-4 h-4" />}
+                  >
+                    {t('taxReport.exportPdf', 'Export PDF')}
+                  </Button>
+                </div>
+              </div>
+
+              {/* Group 2 — Accounting journal (for your accountant). Solid
+                  divider above to separate it from the Report group. */}
+              {flags.accounting && (
+                <div className="flex flex-wrap items-center justify-between gap-x-3 gap-y-1 pt-3 border-t border-neutral-200 dark:border-neutral-700">
+                  <div className="min-w-0">
+                    <div className="text-xs font-semibold uppercase tracking-wider text-neutral-500 dark:text-neutral-400">
+                      {t('taxReport.export.journalTitle', 'Accounting journal')}
+                    </div>
+                    <div className="text-[11px] text-neutral-400 dark:text-neutral-500">
+                      {t('taxReport.ledgerExportHint', 'Double-entry postings for your accountant, mapped via your Chart of accounts.')}{' '}
+                      <Link to="/admin/settings?tab=accounting" className="underline hover:text-neutral-600 dark:hover:text-neutral-300">
+                        {t('taxReport.ledgerExportConfigure', 'Configure →')}
+                      </Link>
+                    </div>
+                  </div>
+                  <div className="flex flex-wrap items-center gap-2">
+                    <select
+                      value={ledgerFormat}
+                      onChange={(e) => setLedgerFormat(e.target.value as ExportFormat)}
+                      disabled={exportsDisabled}
+                      aria-label={t('ledger.export.format', 'Target tool') as string}
+                      className={`${selectClassName} min-w-[150px] w-auto`}
+                    >
+                      {LEDGER_FORMATS.map((f) => (
+                        <option key={f} value={f}>{t(`ledger.export.format_${f}`, f)}</option>
+                      ))}
+                    </select>
+                    <Button
+                      className="min-w-[150px]"
+                      variant="outline"
+                      onClick={handleLedgerExport}
+                      disabled={exportsDisabled}
+                      isLoading={isExporting === 'ledger'}
+                      leftIcon={<FileSpreadsheet className="w-4 h-4" />}
+                    >
+                      {t('taxReport.ledgerExport', 'Accountant export')}
+                    </Button>
+                  </div>
+                </div>
+              )}
             </div>
           </div>
         </Card>
@@ -260,8 +401,11 @@ export const TaxReportPage: React.FC = () => {
             there are 2+ rates in the period (otherwise it duplicates
             the grand totals). Cancelled footnote at the bottom when
             applicable. */}
-        {report && report.rows.length > 0 && (
+        {hasAnyData && report && (
           <Card padding="md">
+            <h2 className="text-xs font-semibold uppercase tracking-wider text-neutral-500 dark:text-neutral-400 mb-2">
+              {t('taxReport.summary.outgoingTitle', 'Outgoing invoices')}
+            </h2>
             <div className="space-y-1.5 text-sm">
               <div className="flex justify-between gap-3">
                 <span className="text-neutral-700 dark:text-neutral-300">{t('taxReport.grandTotalNet', 'Total net')}</span>
@@ -283,6 +427,52 @@ export const TaxReportPage: React.FC = () => {
               </div>
             </div>
 
+            {/* Einnahmen-Ausgaben summary (#4): income vs costs vs result.
+                Always shown when the cost side loaded (even with zero costs)
+                so the result/income is visible, not just revenue. Hidden only
+                if the cost side errored (a banner explains that separately). */}
+            {report.summary && !report.costsError && (
+              <div className="mt-4 pt-3 border-t border-neutral-200 dark:border-neutral-700">
+                <h2 className="text-xs font-semibold uppercase tracking-wider text-neutral-500 dark:text-neutral-400 mb-2">
+                  {t('taxReport.summary.title', 'Income / costs')}
+                </h2>
+                <div className="space-y-1.5 text-sm">
+                  <div className="flex justify-between gap-3">
+                    <span className="text-neutral-700 dark:text-neutral-300">{t('taxReport.summary.income', 'Income')}</span>
+                    <span className="tabular-nums text-emerald-700 dark:text-emerald-400">
+                      {formatMinor(report.summary.incomeGrossMinor, report.currency, intlLocale)}
+                    </span>
+                  </div>
+                  <div className="flex justify-between gap-3">
+                    <span className="text-neutral-700 dark:text-neutral-300">{t('taxReport.summary.costs', 'Costs')}</span>
+                    <span className="tabular-nums text-rose-700 dark:text-rose-400">
+                      −{formatMinor(report.summary.costGrossMinor, report.currency, intlLocale)}
+                    </span>
+                  </div>
+                  <div className="flex justify-between gap-3 pt-1.5 border-t border-neutral-200 dark:border-neutral-700">
+                    <span className="font-semibold text-neutral-900 dark:text-neutral-100">{t('taxReport.summary.result', 'Result')}</span>
+                    <span className="tabular-nums font-semibold text-neutral-900 dark:text-neutral-100">
+                      {formatMinor(report.summary.resultGrossMinor, report.currency, intlLocale)}
+                    </span>
+                  </div>
+                  <div className="flex justify-between gap-3 text-xs text-neutral-500 dark:text-neutral-400">
+                    <span>{t('taxReport.summary.vatPayable', 'VAT payable (output − input)')}</span>
+                    <span className="tabular-nums">
+                      {report.summary.vatRegistrationConfigured === false || report.summary.vatPayableMinor == null
+                        ? '—'
+                        : formatMinor(report.summary.vatPayableMinor, report.currency, intlLocale)}
+                    </span>
+                  </div>
+                  {report.summary.vatRegistrationConfigured === false && (
+                    <p className="flex items-start gap-1.5 text-xs text-amber-600 dark:text-amber-400 pt-1">
+                      <AlertCircle className="w-3.5 h-3.5 flex-shrink-0 mt-0.5" />
+                      <span>{t('taxReport.summary.vatUnconfigured', 'VAT registration isn’t configured, so VAT payable can’t be computed. Set it under Settings → Accounting.')}</span>
+                    </p>
+                  )}
+                </div>
+              </div>
+            )}
+
             {showPerRateBreakdown && (
               <div className="mt-4 pt-3 border-t border-neutral-200 dark:border-neutral-700">
                 <h2 className="text-xs font-semibold uppercase tracking-wider text-neutral-500 dark:text-neutral-400 mb-2">
@@ -317,6 +507,19 @@ export const TaxReportPage: React.FC = () => {
         )}
       </div>
 
+      {/* Non-fatal: the revenue report loaded but the cost side errored. */}
+      {report?.costsError && (
+        <Card padding="md">
+          <div className="flex items-start gap-3 text-amber-700 dark:text-amber-400">
+            <AlertCircle className="w-5 h-5 flex-shrink-0 mt-0.5" />
+            <div>
+              <p className="font-medium">{t('taxReport.costsErrorTitle', 'Costs could not be loaded')}</p>
+              <p className="text-sm text-neutral-600 dark:text-neutral-400 mt-1 break-words">{report.costsError}</p>
+            </div>
+          </div>
+        </Card>
+      )}
+
       {/* Results */}
       {isLoading ? (
         <Card padding="lg"><Loading /></Card>
@@ -335,7 +538,7 @@ export const TaxReportPage: React.FC = () => {
             </div>
           </div>
         </Card>
-      ) : !report || report.rows.length === 0 ? (
+      ) : !hasAnyData ? (
         <Card padding="lg">
           <p className="text-center text-sm text-neutral-600 dark:text-neutral-400">
             {t('taxReport.empty', 'No invoices in this period.')}
@@ -343,9 +546,10 @@ export const TaxReportPage: React.FC = () => {
         </Card>
       ) : (
         <>
-          {/* Table — full width below the filter + totals row above.
+          {report && report.ledger.length > 0 && (
-              The totals card now lives in the top-right of the page
+          /* Unified ledger (#5) — one typed, signed, sortable table.
-              header so this section is purely the invoice list. */}
+              Outgoing invoices are positive; incoming invoices + expenses
+              negative so the amount columns net toward the Result. */
           <Card padding="none">
             {/* Two nested wrappers: the OUTER clips the header row's
                 solid fill so the top corners stay rounded (matches
@@ -359,29 +563,65 @@ export const TaxReportPage: React.FC = () => {
                 <thead className="bg-neutral-50 dark:bg-neutral-900 text-neutral-700 dark:text-neutral-300">
                   <tr>
                     <th className="px-2 py-2 text-right font-medium w-10">#</th>
-                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.col.date', 'Date')}</th>
+                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">
-                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.col.invoice', 'Invoice')}</th>
+                      <button type="button" onClick={() => toggleSort('type')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
-                    <th className="px-2 py-2 text-left font-medium">{t('taxReport.col.customer', 'Customer')}</th>
+                        {t('taxReport.col.type', 'Type')}{sortIndicator('type')}
+                      </button>
+                    </th>
+                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">
+                      <button type="button" onClick={() => toggleSort('date')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
+                        {t('taxReport.col.date', 'Date')}{sortIndicator('date')}
+                      </button>
+                    </th>
+                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.col.reference', 'Reference')}</th>
+                    <th className="px-2 py-2 text-left font-medium">
+                      <button type="button" onClick={() => toggleSort('party')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
+                        {t('taxReport.col.party', 'Customer / supplier')}{sortIndicator('party')}
+                      </button>
+                    </th>
                     <th className="px-2 py-2 text-left font-medium">{t('taxReport.col.event', 'Event')}</th>
-                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.vatRate', 'VAT %')}</th>
+                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.col.tax', 'Tax')}</th>
-                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.net', 'Net')}</th>
+                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">
-                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.vat', 'VAT')}</th>
+                      <button type="button" onClick={() => toggleSort('net')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
-                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.total', 'Gross')}</th>
+                        {t('taxReport.col.net', 'Net')}{sortIndicator('net')}
+                      </button>
+                    </th>
+                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">
+                      <button type="button" onClick={() => toggleSort('vat')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
+                        {t('taxReport.col.vat', 'VAT')}{sortIndicator('vat')}
+                      </button>
+                    </th>
+                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">
+                      <button type="button" onClick={() => toggleSort('gross')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
+                        {t('taxReport.col.total', 'Gross')}{sortIndicator('gross')}
+                      </button>
+                    </th>
                     <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.skonto', 'Skonto')}</th>
                   </tr>
                 </thead>
                 <tbody className="divide-y divide-neutral-200 dark:divide-neutral-800">
-                  {report.rows.map((row, i) => (
+                  {sortedLedger.map((row, i) => (
                     <tr
-                      key={row.id}
+                      key={row.key}
                       className={row.isCancelled
                         ? 'text-neutral-400 dark:text-neutral-500 italic'
                         : 'text-neutral-900 dark:text-neutral-100'}
                     >
                       <td className="px-2 py-1.5 text-right tabular-nums">{i + 1}</td>
-                      <td className="px-2 py-1.5 whitespace-nowrap tabular-nums">{fmtDate(row.issueDate.slice(0, 10))}</td>
                       <td className="px-2 py-1.5 whitespace-nowrap">
-                        <span className="font-medium">{row.invoiceNumber}</span>
+                        <span className={`inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded font-semibold not-italic ${
+                          row.type === 'outgoing'
+                            ? 'bg-teal-100 text-teal-800 dark:bg-teal-900/40 dark:text-teal-300'
+                            : row.type === 'incoming'
+                              ? 'bg-indigo-100 text-indigo-800 dark:bg-indigo-900/40 dark:text-indigo-300'
+                              : 'bg-amber-100 text-amber-800 dark:bg-amber-900/40 dark:text-amber-300'
+                        }`}>
+                          {t(`taxReport.type.${row.type}`, row.type)}
+                        </span>
+                      </td>
+                      <td className="px-2 py-1.5 whitespace-nowrap tabular-nums">{fmtDate(String(row.date).slice(0, 10))}</td>
+                      <td className="px-2 py-1.5 whitespace-nowrap">
+                        <span className="font-medium">{row.reference}</span>
                         {row.isCancelled && (
                           <span className="ml-2 inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded bg-neutral-200 dark:bg-neutral-700 text-neutral-700 dark:text-neutral-300 font-semibold not-italic">
                             {t('taxReport.statusCancelled', 'Cancelled')}
@@ -389,35 +629,38 @@ export const TaxReportPage: React.FC = () => {
                         )}
                         {/* Storno + Reissue lineage markers — parity
                             with the admin invoices list so the same
-                            colour scheme distinguishes the three row
+                            colour scheme distinguishes the row kinds at
-                            kinds at a glance across both surfaces. */}
+                            a glance across both surfaces. */}
                         {row.kind === 'storno' && (
-                          <span className="ml-2 inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded bg-purple-100 text-purple-800 font-semibold not-italic">
+                          <span className="ml-2 inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded bg-purple-100 dark:bg-purple-900/40 text-purple-800 dark:text-purple-300 font-semibold not-italic">
                             {t('bills.kind.storno', 'Storno')}
                           </span>
                         )}
                         {row.isReissue && (
-                          <span className="ml-2 inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded bg-blue-100 text-blue-800 font-semibold not-italic">
+                          <span className="ml-2 inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded bg-blue-100 dark:bg-blue-900/40 text-blue-800 dark:text-blue-300 font-semibold not-italic">
                             {t('bills.kind.reissue', 'Reissue')}
                           </span>
                         )}
-                        {row.replacedByInvoiceNumber && (
-                          <span className="ml-1 text-xs text-neutral-500 dark:text-neutral-400 not-italic">
-                            → {row.replacedByInvoiceNumber}
-                          </span>
-                        )}
                       </td>
-                      <td className="px-2 py-1.5 truncate max-w-[180px]" title={row.customerLabel}>{row.customerLabel}</td>
+                      <td className="px-2 py-1.5 truncate max-w-[180px]" title={row.party}>{row.party}</td>
-                      <td className="px-2 py-1.5 truncate max-w-[180px]" title={row.eventName}>{row.eventName}</td>
+                      <td className="px-2 py-1.5 truncate max-w-[180px]" title={row.eventName}>
-                      <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">{Number(row.vatRate).toFixed(1)}%</td>
+                        {row.eventName || (row.type !== 'outgoing'
-                      <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">
+                          ? <span className="text-neutral-400 dark:text-neutral-500">{t('taxReport.cost.company', 'Company')}</span>
-                        {formatMinor(row.netMinor, row.currency, intlLocale)}
+                          : '')}
+                      </td>
+                      <td className="px-2 py-1.5 whitespace-nowrap">
+                        {row.type === 'outgoing'
+                          ? <span className="tabular-nums">{Number(row.vatRate).toFixed(1)}%</span>
+                          : <span className="text-xs text-neutral-500 dark:text-neutral-400">{row.taxTreatment}</span>}
                       </td>
                       <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">
-                        {formatMinor(row.vatMinor, row.currency, intlLocale)}
+                        {formatMinor(row.netMinor, report.currency, intlLocale)}
+                      </td>
+                      <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">
+                        {formatMinor(row.vatMinor, report.currency, intlLocale)}
                       </td>
                       <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap font-medium">
-                        {formatMinor(row.totalMinor, row.currency, intlLocale)}
+                        {formatMinor(row.totalMinor, report.currency, intlLocale)}
                       </td>
                       <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap"
                         title={row.skontoApplied
@@ -425,7 +668,7 @@ export const TaxReportPage: React.FC = () => {
                           : undefined}>
                         {row.skontoApplied ? (
                           <span className="text-teal-700 dark:text-teal-300">
-                            −{formatMinor(row.skontoAmountMinor, row.currency, intlLocale)}
+                            −{formatMinor(row.skontoAmountMinor, report.currency, intlLocale)}
                           </span>
                         ) : ''}
                       </td>
@@ -436,6 +679,23 @@ export const TaxReportPage: React.FC = () => {
               </div>
             </div>
           </Card>
+          )}
+
+          {/* Legal disclaimer — tax figures are a guideline. Per project
+              rule: any surface touching tax/financial output must point
+              the user at a professional. Shown whenever the ledger holds
+              any cost row. */}
+          {ledgerHasCosts && (
+            <p className="flex items-start gap-2 text-xs text-neutral-500 dark:text-neutral-400">
+              <AlertCircle className="w-4 h-4 flex-shrink-0 mt-0.5" />
+              <span>
+                {t(
+                  'taxReport.costsDisclaimer',
+                  'This income/expense overview is a guideline for your records (Einnahmen-Ausgaben-Rechnung). VAT reclaimability and the result figure depend on each cost’s tax treatment — verify with your Treuhänder / tax authority before filing.',
+                )}
+              </span>
+            </p>
+          )}
         </>
       )}
     </div>

frontend/src/pages/admin/contracts/BlockLibraryPage.tsx

@@ -243,10 +243,10 @@ export const BlockLibraryPage: React.FC = () => {
           <ArrowLeft className="w-4 h-4" />
           {t('contracts.blocks.back', 'Back to contracts')}
         </Link>
-        <h1 className="text-2xl font-bold flex-1 text-theme">
+        <h1 className="text-2xl font-bold flex-1 text-neutral-900 dark:text-neutral-100">
           {t('contracts.blocks.title', 'Contract block library')}
         </h1>
-        <label className="flex items-center gap-2 text-sm text-muted-theme">
+        <label className="flex items-center gap-2 text-sm text-neutral-500 dark:text-neutral-400">
           <input type="checkbox" checked={hideInactive} onChange={(e) => setHideInactive(e.target.checked)} />
           {t('contracts.blocks.hideInactive', 'Hide inactive')}
         </label>
@@ -340,7 +340,7 @@ export const BlockLibraryPage: React.FC = () => {
                 );
               })}
               {blocks.length === 0 && (
-                <p className="text-center text-sm text-muted-theme py-6">
+                <p className="text-center text-sm text-neutral-500 dark:text-neutral-400 py-6">
                   {t('contracts.blocks.empty', 'No blocks yet.')}
                 </p>
               )}
@@ -352,7 +352,7 @@ export const BlockLibraryPage: React.FC = () => {
           <div className="lg:col-span-2">
             {selection === null ? (
               <Card padding="md">
-                <p className="text-center text-muted-theme py-8">
+                <p className="text-center text-neutral-500 dark:text-neutral-400 py-8">
                   {t('contracts.blocks.selectPrompt', 'Select a block on the left or create a new one to start editing.')}
                 </p>
               </Card>
@@ -366,7 +366,7 @@ export const BlockLibraryPage: React.FC = () => {
                   </h3>
                   <div className="flex gap-2 items-center flex-wrap">
                     {selection.mode === 'edit' && (
-                      <label className="flex items-center gap-2 text-sm text-muted-theme mr-2">
+                      <label className="flex items-center gap-2 text-sm text-neutral-500 dark:text-neutral-400 mr-2">
                         <input
                           type="checkbox"
                           checked={selection.block.isActive}

frontend/src/pages/admin/contracts/ContractDetailPage.tsx

@@ -590,7 +590,7 @@ export const ContractDetailPage: React.FC = () => {
       {c.convertedEventId && (
         <Card padding="md" className="mb-4">
           <p className="text-sm">
-            <span className="text-muted-theme mr-2">
+            <span className="text-neutral-500 dark:text-neutral-400 mr-2">
               {t('contracts.detail.convertedToEvent', 'Converted to event')}:
             </span>
             <Link to={`/admin/events/${c.convertedEventId}`} className="font-medium text-primary-600 dark:text-primary-400 hover:underline">

frontend/src/pages/admin/contracts/ContractsListPage.tsx

@@ -67,7 +67,7 @@ export const ContractsListPage: React.FC = () => {
       <div className="flex items-center justify-between mb-6">
         <div>
           <div className="flex items-center gap-2">
-            <h1 className="text-2xl font-bold text-theme">{t('contracts.title', 'Contracts')}</h1>
+            <h1 className="text-2xl font-bold text-neutral-900 dark:text-neutral-100">{t('contracts.title', 'Contracts')}</h1>
             {/* Beta badge — matches Customers + Quotes + Invoices. */}
             <span
               className="text-[10px] uppercase tracking-wider px-1.5 py-0.5 rounded font-semibold bg-amber-100 text-amber-800 dark:bg-amber-900/40 dark:text-amber-300"
@@ -76,7 +76,7 @@ export const ContractsListPage: React.FC = () => {
               {t('navigation.betaTag', 'Beta')}
             </span>
           </div>
-          <p className="text-sm text-muted-theme mt-1">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400 mt-1">
             {t('contracts.subtitle', 'Compose contracts from reusable blocks and have customers sign in-browser or upload a wet-signed PDF.')}
           </p>
         </div>
@@ -129,7 +129,7 @@ export const ContractsListPage: React.FC = () => {
             single-card layout used by Customers / Quotes / Invoices. */}
         <div className="mt-4">
           {isLoading ? <Loading /> : !data || data.contracts.length === 0 ? (
-            <p className="text-center text-muted-theme py-8">{t('contracts.list.empty', 'No contracts yet.')}</p>
+            <p className="text-center text-neutral-500 dark:text-neutral-400 py-8">{t('contracts.list.empty', 'No contracts yet.')}</p>
           ) : (
             <div className="rounded-lg border border-neutral-200 dark:border-neutral-700 overflow-hidden">
               <div className="overflow-x-auto">
@@ -179,7 +179,7 @@ export const ContractsListPage: React.FC = () => {
               </div>
               {totalPages > 1 && (
                 <div className="flex justify-between items-center px-3 py-2 border-t border-neutral-200 dark:border-neutral-700 text-sm">
-                  <span className="text-muted-theme">
+                  <span className="text-neutral-500 dark:text-neutral-400">
                     {t('contracts.list.pagination', 'Page {{page}} of {{total}} · {{count}} contracts', {
                       page, total: totalPages, count: data.total,
                     })}

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

@@ -25,6 +25,7 @@ import {
 import { LineItemsTable, type EditableLineItem } from '../../../components/admin/LineItemsTable';
 import { CustomerPicker } from '../../../components/admin/CustomerPicker';
 import { ProjectSelect } from '../../../components/admin/ProjectSelect';
+import { VatRateSelect } from '../../../components/admin/VatRateSelect';
 import { InstallmentsPanel } from '../../../components/admin/InstallmentsPanel';
 import { customerAdminService } from '../../../services/customerAdmin.service';
 import { userManagementService } from '../../../services/userManagement.service';
@@ -54,6 +55,8 @@ interface FormState {
   paymentNetDaysTemplateId: number | null;
   paymentTimingTemplateId: number | null;
   vatRate: number;
+  /** Migration 130 — snapshot of the chosen output VAT code (null = custom rate). */
+  vatCode: string | null;
   shippingAmount: number;
   introText: string;
   outroText: string;
@@ -85,6 +88,7 @@ const empty: FormState = {
   paymentNetDaysTemplateId: null,
   paymentTimingTemplateId: null,
   vatRate: 0,
+  vatCode: null,
   shippingAmount: 0,
   introText: '',
   outroText: '',
@@ -121,6 +125,7 @@ function buildPayload(f: FormState): QuoteCreatePayload {
     // installments on the snapshot. Sent only when populated.
     installments: f.installments && f.installments.length > 0 ? f.installments : undefined,
     vatRate: f.vatRate,
+    vatCode: f.vatCode,
     shippingAmountMinor: toMinor(f.shippingAmount),
     introText: f.introText || undefined,
     outroText: f.outroText || undefined,
@@ -214,6 +219,7 @@ export const QuoteEditorPage: React.FC = () => {
         paymentNetDaysTemplateId: q.paymentNetDaysTemplateId,
         paymentTimingTemplateId: q.paymentTimingTemplateId,
         vatRate: Number(q.vatRate || 0),
+        vatCode: (q as { vatCode?: string | null }).vatCode ?? null,
         shippingAmount: Number(q.shippingAmountMinor || 0) / 100,
         introText: q.introText || '',
         outroText: q.outroText || '',
@@ -533,9 +539,11 @@ export const QuoteEditorPage: React.FC = () => {
           onChange={(items) => setForm((f) => ({ ...f, lineItems: items }))}
         />
         <div className="grid grid-cols-1 md:grid-cols-3 gap-3 mt-4">
-          <Input type="number" step="0.1" label={t('quotes.field.vatRate', 'VAT rate %') as string}
+          <VatRateSelect
-            value={form.vatRate}
+            label={t('quotes.field.vatRate', 'VAT rate %') as string}
-            onChange={(e) => setForm((f) => ({ ...f, vatRate: Number(e.target.value) }))} />
+            rate={form.vatRate}
+            code={form.vatCode}
+            onChange={(rate, code) => setForm((f) => ({ ...f, vatRate: rate, vatCode: code }))} />
           <Input type="number" step="0.01" label={t('quotes.field.shipping', 'Shipping amount') as string}
             value={form.shippingAmount}
             onChange={(e) => setForm((f) => ({ ...f, shippingAmount: Number(e.target.value) }))} />

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

@@ -53,7 +53,7 @@ export const QuotesListPage: React.FC = () => {
       <div className="flex items-center justify-between mb-6">
         <div>
           <div className="flex items-center gap-2">
-            <h1 className="text-2xl font-bold text-theme">{t('quotes.title', 'Quotes')}</h1>
+            <h1 className="text-2xl font-bold text-neutral-900 dark:text-neutral-100">{t('quotes.title', 'Quotes')}</h1>
             {/* Beta badge — feature is functional but the surface is
                 still evolving (matches Customers + Invoices). */}
             <span
@@ -63,7 +63,7 @@ export const QuotesListPage: React.FC = () => {
               {t('navigation.betaTag', 'Beta')}
             </span>
           </div>
-          <p className="text-sm text-muted-theme mt-1">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400 mt-1">
             {t('quotes.subtitle', 'Send, track and convert quotes into events.')}
           </p>
         </div>
@@ -104,7 +104,7 @@ export const QuotesListPage: React.FC = () => {
             single-card layout used by Customers/Invitations. */}
         <div className="mt-4">
           {isLoading ? <Loading /> : !data || data.quotes.length === 0 ? (
-            <p className="text-center text-muted-theme py-8">{t('quotes.empty', 'No quotes yet.')}</p>
+            <p className="text-center text-neutral-500 dark:text-neutral-400 py-8">{t('quotes.empty', 'No quotes yet.')}</p>
           ) : (
             <div className="rounded-lg border border-neutral-200 dark:border-neutral-700 overflow-hidden">
               <div className="overflow-x-auto">
@@ -147,7 +147,7 @@ export const QuotesListPage: React.FC = () => {
               </div>
               {data.pagination.totalPages > 1 && (
                 <div className="flex justify-between items-center px-3 py-2 border-t border-neutral-200 dark:border-neutral-700 text-sm">
-                  <span className="text-muted-theme">
+                  <span className="text-neutral-500 dark:text-neutral-400">
                     {t('quotes.pagination', 'Page {{page}} of {{total}} · {{count}} quotes', {
                       page: data.pagination.page, total: data.pagination.totalPages, count: data.pagination.total,
                     })}

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

@@ -177,7 +177,7 @@ export const CrmSettingsPage: React.FC = () => {
 
       {!anySection && (
         <Card>
-          <p className="text-sm text-muted-theme">
+          <p className="text-sm text-neutral-500 dark:text-neutral-400">
             {t('crmSettings.emptyState',
               'No CRM features are currently enabled. Turn on Quotes, Invoices, or Contracts in Settings → Features to see the matching configuration here.')}
           </p>