@kirjapro/mcp-server 0.2.0 → 0.3.0

package/README.md

@@ -2,6 +2,8 @@
 
 MCP server for Finnish accounting. Exposes Kirjapro bookkeeping, invoicing, and reporting tools to Claude Code, Claude Desktop, and any MCP client.
 
+> **Full documentation:** [docs/mcp-server.md](../docs/mcp-server.md) — complete tool reference with parameters, usage examples, error guide, and multi-client setup.
+
 ## Requirements
 
 - Node.js 20+

package/dist/index.js

@@ -20891,6 +20891,7 @@ function scheduleTokenRefresh(apiKey, expiresIn) {
       console.error("[kirjapro-mcp] Refreshing API key token...");
       const auth = await authenticateWithApiKey(apiKey);
       supabase = createClientFromAuth(auth);
+      companyId = auth.company_id;
       console.error("[kirjapro-mcp] Token refreshed successfully");
     } catch (error2) {
       console.error("[kirjapro-mcp] Token refresh failed:", error2.message);
@@ -20925,7 +20926,8 @@ async function initLegacyAuth() {
   if (!kirjaproCompanyId) {
     throw new Error("KIRJAPRO_COMPANY_ID environment variable is required.");
   }
-  supabase = createClient(supabaseUrl, supabaseAccessToken, {
+  const anonKey = process.env.SUPABASE_ANON_KEY || supabaseAccessToken;
+  supabase = createClient(supabaseUrl, anonKey, {
     auth: {
       persistSession: false,
       autoRefreshToken: false
@@ -21018,7 +21020,7 @@ function toTextContent(data) {
     content: [
       {
         type: "text",
-        text: JSON.stringify(data, null, 2)
+        text: JSON.stringify(data)
       }
     ]
   };
@@ -21035,6 +21037,23 @@ function roundCents(amount) {
 function escapeLike(input) {
   return input.replace(/[%_\\]/g, "\\$&");
 }
+async function resolveOpenFiscalYear(supabase2, companyId2) {
+  const { data, error: error2 } = await supabase2.from("fiscal_years").select("id").eq("company_id", companyId2).eq("is_closed", false);
+  if (error2) {
+    return toErrorContent(`Failed to query fiscal years: ${error2.message}`);
+  }
+  if (!data || data.length === 0) {
+    return toErrorContent(
+      "No open fiscal year found. Create one or specify fiscalYearId explicitly."
+    );
+  }
+  if (data.length > 1) {
+    return toErrorContent(
+      `Multiple open fiscal years found (${data.length}). Specify fiscalYearId explicitly. Read kirjapro://fiscal-years to list them.`
+    );
+  }
+  return { id: data[0].id };
+}
 
 // src/tools/accounts.ts
 function registerAccountTools(server2) {
@@ -21046,13 +21065,15 @@ function registerAccountTools(server2) {
       offset: external_exports.number().min(0).default(0).describe("Skip first N results"),
       accountType: external_exports.enum(["asset", "liability", "equity", "revenue", "expense"]).optional().describe("Filter by account type"),
       search: external_exports.string().optional().describe("Search by account name or number"),
-      activeOnly: external_exports.boolean().default(true).describe("Only show active accounts")
+      activeOnly: external_exports.boolean().default(true).describe("Only show active accounts"),
+      includeIds: external_exports.boolean().default(false).describe("Include UUID id and parent_id fields (rarely needed)")
     },
     async (params) => {
       const supabase2 = getSupabase();
       const companyId2 = getCompanyId();
       const { limit, offset } = clampPagination(params.limit, params.offset);
-      let query = supabase2.from("accounts").select("id, account_number, name, account_type, parent_id, is_active", { count: "exact" }).eq("company_id", companyId2).order("account_number");
+      const selectCols = params.includeIds ? "id, account_number, name, account_type, parent_id, is_active" : "account_number, name, account_type";
+      let query = supabase2.from("accounts").select(selectCols, { count: "exact" }).eq("company_id", companyId2).order("account_number");
       if (params.activeOnly) {
         query = query.eq("is_active", true);
       }
@@ -21079,7 +21100,7 @@ function registerTransactionTools(server2) {
     "kirjapro_list_transactions",
     "List accounting transactions (tositteet) with their journal entries for a fiscal year. Returns transaction date, description, and debit/credit entries with account details.",
     {
-      fiscalYearId: external_exports.string().uuid().describe("Fiscal year UUID to filter transactions"),
+      fiscalYearId: external_exports.string().uuid().optional().describe("Fiscal year UUID (auto-resolved if omitted)"),
       limit: external_exports.number().min(1).max(200).default(50).describe("Max results (default 50)"),
       offset: external_exports.number().min(0).default(0).describe("Skip first N results")
     },
@@ -21087,18 +21108,32 @@ function registerTransactionTools(server2) {
       const supabase2 = getSupabase();
       const companyId2 = getCompanyId();
       const { limit, offset } = clampPagination(params.limit, params.offset);
+      let fiscalYearId = params.fiscalYearId;
+      if (!fiscalYearId) {
+        const resolved = await resolveOpenFiscalYear(supabase2, companyId2);
+        if ("isError" in resolved) return resolved;
+        fiscalYearId = resolved.id;
+      }
       const { data, count, error: error2 } = await supabase2.from("transactions").select(`
           id, transaction_date, description, document_number, created_at,
           journal_entries (
             id, account_id, debit_amount, credit_amount,
             accounts ( account_number, name )
           )
-        `, { count: "exact" }).eq("company_id", companyId2).eq("fiscal_year_id", params.fiscalYearId).order("transaction_date", { ascending: false }).range(offset, offset + limit - 1);
+        `, { count: "exact" }).eq("company_id", companyId2).eq("fiscal_year_id", fiscalYearId).order("transaction_date", { ascending: false }).range(offset, offset + limit - 1);
       if (error2) {
         return toErrorContent(`Failed to list transactions: ${error2.message}`);
       }
       const transactions = (data || []).map((t) => ({
-        ...t,
+        id: t.id,
+        transaction_date: t.transaction_date,
+        description: t.description,
+        document_number: t.document_number,
+        entries: (t.journal_entries || []).map((e) => ({
+          account: `${e.accounts?.account_number} ${e.accounts?.name}`,
+          debit: e.debit_amount || 0,
+          credit: e.credit_amount || 0
+        })),
         total_debit: roundCents(
           (t.journal_entries || []).reduce((s, e) => s + (e.debit_amount || 0), 0)
         ),
@@ -21153,7 +21188,19 @@ function registerTransactionTools(server2) {
         const totalCredit = roundCents(
           (t.journal_entries || []).reduce((s, e) => s + (e.credit_amount || 0), 0)
         );
-        return { ...t, total_debit: totalDebit, total_credit: totalCredit };
+        return {
+          id: t.id,
+          transaction_date: t.transaction_date,
+          description: t.description,
+          document_number: t.document_number,
+          entries: (t.journal_entries || []).map((e) => ({
+            account: `${e.accounts?.account_number} ${e.accounts?.name}`,
+            debit: e.debit_amount || 0,
+            credit: e.credit_amount || 0
+          })),
+          total_debit: totalDebit,
+          total_credit: totalCredit
+        };
       });
       if (params.minAmount !== void 0) {
         results = results.filter((t) => t.total_debit >= params.minAmount);
@@ -21172,9 +21219,16 @@ function registerTransactionTools(server2) {
   );
   server2.tool(
     "kirjapro_create_transaction",
-    'Create a new accounting transaction (tosite) with journal entries. Entries must balance (total debits = total credits). Accepts account numbers (e.g. "4000") which are resolved to UUIDs server-side.',
+    `Create a new accounting transaction (tosite) with journal entries. Entries must balance (total debits = total credits). Accepts account numbers (e.g. "4000") which are resolved to UUIDs server-side.
+Common accounts (YSE 2017):
+  2310 Kassa | 2320 Pankkitili | 2110 Myyntisaamiset | 2140 ALV-saamiset
+  4030 Ostovelat | 4050 ALV-velka | 4060 Ennakonpid\xE4tysvelka | 4080 TyEL-velka
+  5010 Myynti 25,5% | 5020 Myynti 13,5% | 5030 Myynti 10% | 5040 Myynti 0%
+  6010 Ostot | 6030 Ulkopuoliset palvelut | 7010 Palkat | 7020 El\xE4kekulut
+  8010 Toimitilakulut | 8050 Markkinointikulut | 8060 Hallintokulut
+Prefer kirjapro_create_from_template for standard patterns.`,
     {
-      fiscalYearId: external_exports.string().uuid().describe("Fiscal year UUID"),
+      fiscalYearId: external_exports.string().uuid().optional().describe("Fiscal year UUID (auto-resolved if omitted)"),
       transactionDate: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).describe("Transaction date (YYYY-MM-DD)"),
       description: external_exports.string().min(1).max(500).describe("Transaction description"),
       documentNumber: external_exports.string().optional().describe("Document/receipt number"),
@@ -21187,10 +21241,16 @@ function registerTransactionTools(server2) {
     async (params) => {
       const supabase2 = getSupabase();
       const companyId2 = getCompanyId();
-      const { data: fy, error: fyError } = await supabase2.from("fiscal_years").select("id, is_closed, start_date, end_date").eq("id", params.fiscalYearId).eq("company_id", companyId2).single();
+      let fiscalYearId = params.fiscalYearId;
+      if (!fiscalYearId) {
+        const resolved = await resolveOpenFiscalYear(supabase2, companyId2);
+        if ("isError" in resolved) return resolved;
+        fiscalYearId = resolved.id;
+      }
+      const { data: fy, error: fyError } = await supabase2.from("fiscal_years").select("id, is_closed, start_date, end_date").eq("id", fiscalYearId).eq("company_id", companyId2).single();
       if (fyError || !fy) {
         return toErrorContent(
-          `Fiscal year ${params.fiscalYearId} not found. Use kirjapro_get_dashboard with a valid fiscal year ID, or read the kirjapro://fiscal-years resource to list available fiscal years.`
+          `Fiscal year ${fiscalYearId} not found. Use kirjapro_get_dashboard with a valid fiscal year ID, or read the kirjapro://fiscal-years resource to list available fiscal years.`
         );
       }
       if (fy.is_closed) {
@@ -21224,7 +21284,7 @@ function registerTransactionTools(server2) {
       }
       const { data: transaction, error: txError } = await supabase2.from("transactions").insert({
         company_id: companyId2,
-        fiscal_year_id: params.fiscalYearId,
+        fiscal_year_id: fiscalYearId,
         transaction_date: params.transactionDate,
         description: params.description,
         document_number: params.documentNumber || null
@@ -21257,9 +21317,16 @@ function registerTransactionTools(server2) {
   );
   server2.tool(
     "kirjapro_create_transactions_batch",
-    "Create multiple accounting transactions in one call (up to 50). Ideal for bulk import from bank statements or receipts. Each transaction is validated independently \u2014 valid ones are created even if others fail.",
+    `Create multiple accounting transactions in one call (up to 50). Ideal for bulk import from bank statements or receipts. Each transaction is validated independently \u2014 valid ones are created even if others fail.
+Common accounts (YSE 2017):
+  2310 Kassa | 2320 Pankkitili | 2110 Myyntisaamiset | 2140 ALV-saamiset
+  4030 Ostovelat | 4050 ALV-velka | 4060 Ennakonpid\xE4tysvelka | 4080 TyEL-velka
+  5010 Myynti 25,5% | 5020 Myynti 13,5% | 5030 Myynti 10% | 5040 Myynti 0%
+  6010 Ostot | 6030 Ulkopuoliset palvelut | 7010 Palkat | 7020 El\xE4kekulut
+  8010 Toimitilakulut | 8050 Markkinointikulut | 8060 Hallintokulut
+Prefer kirjapro_create_from_template_batch for standard patterns.`,
     {
-      fiscalYearId: external_exports.string().uuid().describe("Fiscal year UUID"),
+      fiscalYearId: external_exports.string().uuid().optional().describe("Fiscal year UUID (auto-resolved if omitted)"),
       transactions: external_exports.array(external_exports.object({
         transactionDate: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).describe("Date (YYYY-MM-DD)"),
         description: external_exports.string().min(1).max(500),
@@ -21274,9 +21341,15 @@ function registerTransactionTools(server2) {
     async (params) => {
       const supabase2 = getSupabase();
       const companyId2 = getCompanyId();
-      const { data: fy, error: fyError } = await supabase2.from("fiscal_years").select("id, is_closed, start_date, end_date").eq("id", params.fiscalYearId).eq("company_id", companyId2).single();
+      let fiscalYearId = params.fiscalYearId;
+      if (!fiscalYearId) {
+        const resolved = await resolveOpenFiscalYear(supabase2, companyId2);
+        if ("isError" in resolved) return resolved;
+        fiscalYearId = resolved.id;
+      }
+      const { data: fy, error: fyError } = await supabase2.from("fiscal_years").select("id, is_closed, start_date, end_date").eq("id", fiscalYearId).eq("company_id", companyId2).single();
       if (fyError || !fy) {
-        return toErrorContent(`Fiscal year ${params.fiscalYearId} not found.`);
+        return toErrorContent(`Fiscal year ${fiscalYearId} not found.`);
       }
       if (fy.is_closed) {
         return toErrorContent(`Fiscal year is closed (${fy.start_date} to ${fy.end_date}).`);
@@ -21307,7 +21380,7 @@ function registerTransactionTools(server2) {
         }
         const { data: newTx, error: txErr } = await supabase2.from("transactions").insert({
           company_id: companyId2,
-          fiscal_year_id: params.fiscalYearId,
+          fiscal_year_id: fiscalYearId,
           transaction_date: tx.transactionDate,
           description: tx.description,
           document_number: tx.documentNumber || null
@@ -21376,6 +21449,14 @@ function registerTransactionTools(server2) {
 }
 
 // src/types.ts
+var VALID_OFFER_TRANSITIONS = {
+  draft: ["sent"],
+  sent: ["viewed", "accepted", "rejected", "expired", "draft"],
+  viewed: ["accepted", "rejected", "expired", "draft"],
+  accepted: ["draft"],
+  rejected: ["draft"],
+  expired: ["draft"]
+};
 var VALID_TRANSITIONS = {
   draft: ["sent", "cancelled"],
   sent: ["paid", "partial", "overdue", "cancelled", "draft"],
@@ -21410,7 +21491,7 @@ function registerInvoiceTools(server2) {
     "kirjapro_list_invoices",
     "List invoices with customer names. Filter by status (draft, sent, paid, overdue, cancelled).",
     {
-      status: external_exports.enum(["draft", "sent", "paid", "overdue", "cancelled"]).optional().describe("Filter by invoice status"),
+      status: external_exports.enum(["draft", "sent", "paid", "partial", "overdue", "cancelled"]).optional().describe("Filter by invoice status"),
       limit: external_exports.number().min(1).max(200).default(50).describe("Max results (default 50)"),
       offset: external_exports.number().min(0).default(0).describe("Skip first N results")
     },
@@ -21571,10 +21652,13 @@ function registerInvoiceTools(server2) {
       const newPaidTotal = roundCents(paidSoFar + params.amount);
       const newStatus = newPaidTotal >= invoice.total ? "paid" : invoice.status;
       if (newStatus !== invoice.status) {
-        await supabase2.from("invoices").update({
+        const { error: statusError } = await supabase2.from("invoices").update({
           status: newStatus,
           paid_date: newStatus === "paid" ? params.paymentDate : null
         }).eq("id", params.invoiceId);
+        if (statusError) {
+          return toErrorContent(`Payment recorded but invoice status update failed: ${statusError.message}`);
+        }
       }
       return toTextContent({
         message: `Payment of ${params.amount.toFixed(2)} EUR recorded on invoice ${invoice.invoice_number}`,
@@ -21825,12 +21909,15 @@ function registerCustomerTools(server2) {
           `Customer ${params.customerId} not found. Use kirjapro_list_customers to find customer IDs.`
         );
       }
-      const { data: invoices } = await supabase2.from("invoices").select("total, status").eq("company_id", companyId2).eq("customer_id", params.customerId);
+      const { data: invoices } = await supabase2.from("invoices").select("total, status, invoice_payments(amount)").eq("company_id", companyId2).eq("customer_id", params.customerId);
       const invoiceList = invoices || [];
       const invoiceCount = invoiceList.length;
       const totalRevenue = roundCents(invoiceList.reduce((s, i) => s + (i.total || 0), 0));
       const outstandingBalance = roundCents(
-        invoiceList.filter((i) => i.status === "sent" || i.status === "partial" || i.status === "overdue").reduce((s, i) => s + (i.total || 0), 0)
+        invoiceList.filter((i) => i.status === "sent" || i.status === "partial" || i.status === "overdue").reduce((s, i) => {
+          const paid = (i.invoice_payments || []).reduce((ps, p) => ps + (p.amount || 0), 0);
+          return s + (i.total || 0) - paid;
+        }, 0)
       );
       return toTextContent({
         ...customer,
@@ -21912,6 +21999,12 @@ function registerReportTools(server2) {
     async (params) => {
       const supabase2 = getSupabase();
       const companyId2 = getCompanyId();
+      const { data: fiscalYear, error: fyError } = await supabase2.from("fiscal_years").select("start_date, end_date").eq("id", params.fiscalYearId).eq("company_id", companyId2).single();
+      if (fyError || !fiscalYear) {
+        return toErrorContent(
+          `Fiscal year ${params.fiscalYearId} not found. Use kirjapro_list_fiscal_years to find available fiscal years.`
+        );
+      }
       const [entriesResult, txCountResult, invoiceResult, bankResult] = await Promise.all([
         // Revenue & expense totals from journal entries
         supabase2.from("journal_entries").select(`
@@ -21921,8 +22014,8 @@ function registerReportTools(server2) {
           `).eq("transaction.fiscal_year_id", params.fiscalYearId),
         // Transaction count
         supabase2.from("transactions").select("*", { count: "exact", head: true }).eq("company_id", companyId2).eq("fiscal_year_id", params.fiscalYearId),
-        // Invoice stats
-        supabase2.from("invoices").select("id, status, total, due_date").eq("company_id", companyId2),
+        // Invoice stats scoped to fiscal year date range
+        supabase2.from("invoices").select("id, status, total, due_date").eq("company_id", companyId2).gte("invoice_date", fiscalYear.start_date).lte("invoice_date", fiscalYear.end_date),
         // Bank balances
         supabase2.from("bank_accounts").select("account_name, iban, current_balance").eq("company_id", companyId2).eq("is_active", true)
       ]);
@@ -22305,7 +22398,7 @@ function registerBankingTools(server2) {
       if (payError) {
         return toErrorContent(`Failed to create payment: ${payError.message}`);
       }
-      const { data: match, error: _matchError } = await supabase2.from("reconciliation_matches").insert({
+      const { data: match, error: matchError } = await supabase2.from("reconciliation_matches").insert({
         company_id: companyId2,
         bank_transaction_id: params.bankTransactionId,
         match_type: "invoice",
@@ -22315,20 +22408,29 @@ function registerBankingTools(server2) {
         status: "confirmed",
         confirmed_at: (/* @__PURE__ */ new Date()).toISOString()
       }).select("id").single();
-      await supabase2.from("bank_transactions").update({
+      if (matchError) {
+        return toErrorContent(`Payment recorded but reconciliation match failed: ${matchError.message}`);
+      }
+      const { error: btUpdateError } = await supabase2.from("bank_transactions").update({
         reconciled_at: (/* @__PURE__ */ new Date()).toISOString(),
         matched_invoice_id: params.invoiceId,
         match_confidence: 1,
         match_method: "mcp_manual",
         reconciliation_match_id: match?.id || null
       }).eq("id", params.bankTransactionId);
+      if (btUpdateError) {
+        return toErrorContent(`Payment and match created but bank transaction update failed: ${btUpdateError.message}`);
+      }
       const newPaidTotal = roundCents(paidSoFar + paymentAmount);
       const newStatus = newPaidTotal >= invoice.total ? "paid" : invoice.status;
       if (newStatus !== invoice.status) {
-        await supabase2.from("invoices").update({
+        const { error: statusError } = await supabase2.from("invoices").update({
           status: newStatus,
           paid_date: newStatus === "paid" ? bankTx.booking_date : null
         }).eq("id", params.invoiceId);
+        if (statusError) {
+          return toErrorContent(`Bank transaction matched but invoice status update failed: ${statusError.message}`);
+        }
       }
       return toTextContent({
         message: `Bank transaction matched to invoice ${invoice.invoice_number}`,
@@ -22534,16 +22636,864 @@ function registerFiscalYearTools(server2) {
   );
 }
 
+// src/tools/templates.ts
+function splitVat(gross, vatRate) {
+  if (vatRate === 0) return { net: roundCents(gross), vat: 0 };
+  const net = roundCents(gross / (1 + vatRate / 100));
+  const vat = roundCents(gross - net);
+  return { net, vat };
+}
+function applyOverrides(entries, overrides) {
+  if (!overrides) return entries;
+  return entries.map((e) => ({
+    ...e,
+    accountNumber: overrides[e.accountNumber] ?? e.accountNumber
+  }));
+}
+function saleCashTemplate(revenueAccount, vatRate) {
+  return (amount, opts) => {
+    const { net, vat } = splitVat(amount, vatRate);
+    const entries = [
+      { accountNumber: "2310", debitAmount: roundCents(amount), creditAmount: 0 },
+      { accountNumber: revenueAccount, debitAmount: 0, creditAmount: net }
+    ];
+    if (vat > 0) {
+      entries.push({ accountNumber: "4050", debitAmount: 0, creditAmount: vat });
+    }
+    return applyOverrides(entries, opts?.accountOverrides);
+  };
+}
+function saleBankTemplate(revenueAccount, vatRate) {
+  return (amount, opts) => {
+    const { net, vat } = splitVat(amount, vatRate);
+    const entries = [
+      { accountNumber: "2320", debitAmount: roundCents(amount), creditAmount: 0 },
+      { accountNumber: revenueAccount, debitAmount: 0, creditAmount: net }
+    ];
+    if (vat > 0) {
+      entries.push({ accountNumber: "4050", debitAmount: 0, creditAmount: vat });
+    }
+    return applyOverrides(entries, opts?.accountOverrides);
+  };
+}
+var TEMPLATES = [
+  // Cash sales
+  {
+    id: "cash_sale_25",
+    description: "K\xE4teismyynti ALV 25,5%",
+    vatRate: 25.5,
+    expand: saleCashTemplate("5010", 25.5)
+  },
+  {
+    id: "cash_sale_14",
+    description: "K\xE4teismyynti ALV 13,5%",
+    vatRate: 13.5,
+    expand: saleCashTemplate("5020", 13.5)
+  },
+  {
+    id: "cash_sale_10",
+    description: "K\xE4teismyynti ALV 10%",
+    vatRate: 10,
+    expand: saleCashTemplate("5030", 10)
+  },
+  {
+    id: "cash_sale_0",
+    description: "K\xE4teismyynti ALV 0%",
+    vatRate: 0,
+    expand: saleCashTemplate("5040", 0)
+  },
+  // Bank sales
+  {
+    id: "bank_sale_25",
+    description: "Pankkimyynti ALV 25,5%",
+    vatRate: 25.5,
+    expand: saleBankTemplate("5010", 25.5)
+  },
+  {
+    id: "bank_sale_14",
+    description: "Pankkimyynti ALV 13,5%",
+    vatRate: 13.5,
+    expand: saleBankTemplate("5020", 13.5)
+  },
+  {
+    id: "bank_sale_10",
+    description: "Pankkimyynti ALV 10%",
+    vatRate: 10,
+    expand: saleBankTemplate("5030", 10)
+  },
+  // Invoice sale
+  {
+    id: "invoice_sale_25",
+    description: "Laskumyynti ALV 25,5% (myyntisaamiset)",
+    vatRate: 25.5,
+    expand: (amount, opts) => {
+      const { net, vat } = splitVat(amount, 25.5);
+      return applyOverrides([
+        { accountNumber: "2110", debitAmount: roundCents(amount), creditAmount: 0 },
+        { accountNumber: "5010", debitAmount: 0, creditAmount: net },
+        { accountNumber: "4050", debitAmount: 0, creditAmount: vat }
+      ], opts?.accountOverrides);
+    }
+  },
+  // Purchase expenses
+  {
+    id: "purchase_expense",
+    description: "Osto ALV 25,5% (pankkitililt\xE4)",
+    vatRate: 25.5,
+    expand: (amount, opts) => {
+      const { net, vat } = splitVat(amount, 25.5);
+      return applyOverrides([
+        { accountNumber: "6010", debitAmount: net, creditAmount: 0 },
+        { accountNumber: "2140", debitAmount: vat, creditAmount: 0 },
+        { accountNumber: "2320", debitAmount: 0, creditAmount: roundCents(amount) }
+      ], opts?.accountOverrides);
+    }
+  },
+  {
+    id: "service_expense",
+    description: "Ulkopuolinen palvelu ALV 25,5%",
+    vatRate: 25.5,
+    expand: (amount, opts) => {
+      const { net, vat } = splitVat(amount, 25.5);
+      return applyOverrides([
+        { accountNumber: "6030", debitAmount: net, creditAmount: 0 },
+        { accountNumber: "2140", debitAmount: vat, creditAmount: 0 },
+        { accountNumber: "2320", debitAmount: 0, creditAmount: roundCents(amount) }
+      ], opts?.accountOverrides);
+    }
+  },
+  // Rent (no VAT)
+  {
+    id: "rent_payment",
+    description: "Vuokranmaksu (pankkitililt\xE4)",
+    vatRate: null,
+    expand: (amount, opts) => applyOverrides([
+      { accountNumber: "8010", debitAmount: roundCents(amount), creditAmount: 0 },
+      { accountNumber: "2320", debitAmount: 0, creditAmount: roundCents(amount) }
+    ], opts?.accountOverrides)
+  },
+  // Salary
+  {
+    id: "salary_payment",
+    description: "Palkanmaksu (bruttopalkka, ennakonpid\xE4tys, TyEL)",
+    vatRate: null,
+    expand: (amount, opts) => {
+      const gross = roundCents(amount);
+      const withholdingRate = opts?.withholdingRate ?? 20;
+      const tyelEmployeeRate = opts?.tyelRate ?? 7.3;
+      const tyelEmployerRate = 17.55;
+      const withholding = roundCents(gross * withholdingRate / 100);
+      const tyelEmployee = roundCents(gross * tyelEmployeeRate / 100);
+      const tyelEmployer = roundCents(gross * tyelEmployerRate / 100);
+      const netPay = roundCents(gross - withholding - tyelEmployee);
+      return applyOverrides([
+        { accountNumber: "7010", debitAmount: gross, creditAmount: 0 },
+        { accountNumber: "7020", debitAmount: tyelEmployer, creditAmount: 0 },
+        { accountNumber: "2320", debitAmount: 0, creditAmount: netPay },
+        { accountNumber: "4060", debitAmount: 0, creditAmount: withholding },
+        { accountNumber: "4080", debitAmount: 0, creditAmount: roundCents(tyelEmployee + tyelEmployer) }
+      ], opts?.accountOverrides);
+    }
+  },
+  // Bank transfer
+  {
+    id: "bank_transfer",
+    description: "Tilisiirto kassasta pankkitilille",
+    vatRate: null,
+    expand: (amount, opts) => applyOverrides([
+      { accountNumber: "2320", debitAmount: roundCents(amount), creditAmount: 0 },
+      { accountNumber: "2310", debitAmount: 0, creditAmount: roundCents(amount) }
+    ], opts?.accountOverrides)
+  }
+];
+var TEMPLATE_MAP = new Map(TEMPLATES.map((t) => [t.id, t]));
+function expandTemplate(templateId, amount, opts) {
+  const template = TEMPLATE_MAP.get(templateId);
+  if (!template) {
+    return { error: `Unknown template "${templateId}". Use kirjapro_list_templates to see available templates.` };
+  }
+  if (amount <= 0) {
+    return { error: "Amount must be positive." };
+  }
+  const entries = template.expand(amount, opts);
+  return { entries };
+}
+async function resolveAndCreate(params) {
+  const supabase2 = getSupabase();
+  const companyId2 = getCompanyId();
+  let fiscalYearId = params.fiscalYearId;
+  if (!fiscalYearId) {
+    const resolved = await resolveOpenFiscalYear(supabase2, companyId2);
+    if ("isError" in resolved) return resolved;
+    fiscalYearId = resolved.id;
+  }
+  const { data: fy, error: fyError } = await supabase2.from("fiscal_years").select("id, is_closed, start_date, end_date").eq("id", fiscalYearId).eq("company_id", companyId2).single();
+  if (fyError || !fy) {
+    return toErrorContent(
+      `Fiscal year ${fiscalYearId} not found. Use kirjapro_get_dashboard or read kirjapro://fiscal-years resource.`
+    );
+  }
+  if (fy.is_closed) {
+    return toErrorContent(`Fiscal year is closed (${fy.start_date} to ${fy.end_date}).`);
+  }
+  if (params.transactionDate < fy.start_date || params.transactionDate > fy.end_date) {
+    return toErrorContent(
+      `Transaction date ${params.transactionDate} outside fiscal year (${fy.start_date} to ${fy.end_date}).`
+    );
+  }
+  const accountNumbers = [...new Set(params.entries.map((e) => e.accountNumber))];
+  const { data: accounts, error: accError } = await supabase2.from("accounts").select("id, account_number").eq("company_id", companyId2).in("account_number", accountNumbers);
+  if (accError) {
+    return toErrorContent(`Failed to resolve accounts: ${accError.message}`);
+  }
+  const accountMap = new Map((accounts || []).map((a) => [a.account_number, a.id]));
+  const missing = accountNumbers.filter((n) => !accountMap.has(n));
+  if (missing.length > 0) {
+    return toErrorContent(`Account numbers not found: ${missing.join(", ")}. Use kirjapro_list_accounts to see available accounts.`);
+  }
+  const totalDebit = roundCents(params.entries.reduce((s, e) => s + e.debitAmount, 0));
+  const totalCredit = roundCents(params.entries.reduce((s, e) => s + e.creditAmount, 0));
+  if (Math.abs(totalDebit - totalCredit) >= 0.01) {
+    return toErrorContent(
+      `Template produced unbalanced entries: debits ${totalDebit.toFixed(2)} != credits ${totalCredit.toFixed(2)}.`
+    );
+  }
+  const { data: transaction, error: txError } = await supabase2.from("transactions").insert({
+    company_id: companyId2,
+    fiscal_year_id: fiscalYearId,
+    transaction_date: params.transactionDate,
+    description: params.description,
+    document_number: params.documentNumber || null
+  }).select().single();
+  if (txError) {
+    return toErrorContent(`Failed to create transaction: ${txError.message}`);
+  }
+  const journalEntries = params.entries.map((e) => ({
+    transaction_id: transaction.id,
+    account_id: accountMap.get(e.accountNumber),
+    debit_amount: e.debitAmount,
+    credit_amount: e.creditAmount
+  }));
+  const { error: jeError } = await supabase2.from("journal_entries").insert(journalEntries);
+  if (jeError) {
+    return toErrorContent(`Transaction created but journal entries failed: ${jeError.message}`);
+  }
+  return { id: transaction.id };
+}
+var ACCOUNT_REFERENCE = `
+Common accounts (YSE 2017):
+  2310 Kassa | 2320 Pankkitili | 2110 Myyntisaamiset | 2140 ALV-saamiset
+  4030 Ostovelat | 4050 ALV-velka | 4060 Ennakonpid\xE4tysvelka | 4080 TyEL-velka
+  5010 Myynti 25,5% | 5020 Myynti 13,5% | 5030 Myynti 10% | 5040 Myynti 0%
+  6010 Ostot | 6030 Ulkopuoliset palvelut | 7010 Palkat | 7020 El\xE4kekulut
+  8010 Toimitilakulut | 8050 Markkinointikulut | 8060 Hallintokulut`;
+function registerTemplateTools(server2) {
+  server2.tool(
+    "kirjapro_list_templates",
+    `List available transaction templates for common Finnish small business bookkeeping patterns. Templates handle double-entry balancing and VAT splitting automatically.${ACCOUNT_REFERENCE}`,
+    {},
+    async () => {
+      const list = TEMPLATES.map((t) => ({
+        id: t.id,
+        description: t.description,
+        vatRate: t.vatRate
+      }));
+      return toTextContent({ templates: list });
+    }
+  );
+  server2.tool(
+    "kirjapro_create_from_template",
+    `Create an accounting transaction from a predefined template. Handles double-entry balancing and VAT splitting automatically. Use kirjapro_list_templates to see available templates. Use accountOverrides to swap default accounts (e.g. {"2320": "2330"} to use a different bank account).${ACCOUNT_REFERENCE}`,
+    {
+      template: external_exports.string().describe('Template ID (e.g. "cash_sale_25", "purchase_expense")'),
+      fiscalYearId: external_exports.string().uuid().optional().describe("Fiscal year UUID (auto-resolved if omitted)"),
+      transactionDate: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).describe("Transaction date (YYYY-MM-DD)"),
+      amount: external_exports.number().positive().describe("Gross amount in EUR"),
+      description: external_exports.string().min(1).max(500).describe("Transaction description"),
+      documentNumber: external_exports.string().optional().describe("Document/receipt number"),
+      withholdingRate: external_exports.number().min(0).max(100).optional().describe("Withholding tax % for salary_payment (default 20)"),
+      tyelRate: external_exports.number().min(0).max(100).optional().describe("TyEL employee % for salary_payment (default 7.30)"),
+      accountOverrides: external_exports.record(external_exports.string(), external_exports.string()).optional().describe('Account number swaps, e.g. {"2320": "2330"}')
+    },
+    async (params) => {
+      const result = expandTemplate(params.template, params.amount, {
+        withholdingRate: params.withholdingRate,
+        tyelRate: params.tyelRate,
+        accountOverrides: params.accountOverrides
+      });
+      if ("error" in result) {
+        return toErrorContent(result.error);
+      }
+      const createResult = await resolveAndCreate({
+        fiscalYearId: params.fiscalYearId,
+        transactionDate: params.transactionDate,
+        description: params.description,
+        documentNumber: params.documentNumber,
+        entries: result.entries
+      });
+      if ("isError" in createResult) {
+        return createResult;
+      }
+      return toTextContent({
+        message: "Transaction created from template",
+        template: params.template,
+        transaction_id: createResult.id,
+        entries: result.entries
+      });
+    }
+  );
+  server2.tool(
+    "kirjapro_create_from_template_batch",
+    `Create multiple transactions from templates in one call (up to 50). Each transaction is validated independently \u2014 valid ones are created even if others fail. Ideal for bulk recording of similar transactions (e.g. daily cash sales).${ACCOUNT_REFERENCE}`,
+    {
+      fiscalYearId: external_exports.string().uuid().optional().describe("Fiscal year UUID (auto-resolved if omitted)"),
+      transactions: external_exports.array(external_exports.object({
+        template: external_exports.string().describe("Template ID"),
+        transactionDate: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).describe("Date (YYYY-MM-DD)"),
+        amount: external_exports.number().positive().describe("Gross amount in EUR"),
+        description: external_exports.string().min(1).max(500),
+        documentNumber: external_exports.string().optional(),
+        withholdingRate: external_exports.number().min(0).max(100).optional(),
+        tyelRate: external_exports.number().min(0).max(100).optional(),
+        accountOverrides: external_exports.record(external_exports.string(), external_exports.string()).optional()
+      })).min(1).max(50).describe("Array of template transactions to create (max 50)")
+    },
+    async (params) => {
+      const created = [];
+      const failed = [];
+      for (let i = 0; i < params.transactions.length; i++) {
+        const tx = params.transactions[i];
+        const result = expandTemplate(tx.template, tx.amount, {
+          withholdingRate: tx.withholdingRate,
+          tyelRate: tx.tyelRate,
+          accountOverrides: tx.accountOverrides
+        });
+        if ("error" in result) {
+          failed.push({ index: i, error: result.error });
+          continue;
+        }
+        const createResult = await resolveAndCreate({
+          fiscalYearId: params.fiscalYearId,
+          transactionDate: tx.transactionDate,
+          description: tx.description,
+          documentNumber: tx.documentNumber,
+          entries: result.entries
+        });
+        if ("isError" in createResult) {
+          failed.push({ index: i, error: createResult.content[0].text });
+          continue;
+        }
+        created.push({ id: createResult.id, description: tx.description, date: tx.transactionDate });
+      }
+      return toTextContent({
+        created_count: created.length,
+        failed_count: failed.length,
+        created,
+        failed
+      });
+    }
+  );
+}
+
+// src/tools/bookings.ts
+var DEFAULTS = {
+  tyelEmployee: 7.3,
+  tyelEmployer: 17.55,
+  sotu: 1.91,
+  ttvEmployer: 0.31,
+  ttvEmployee: 0.89
+};
+function registerBookingTools(server2) {
+  server2.tool(
+    "kirjapro_book_purchase",
+    `Book a purchase (osto) in one call with automatic VAT splitting and Finnish compliance.
+Handles: standard purchases, reverse charge (EU/non-EU services), entertainment (edustus, AVL 114\xA7 no VAT deduction).
+Common expense accounts: 6010 Ostot | 6030 Ulkopuoliset palvelut | 8010 Toimitilakulut | 8050 Markkinointikulut | 8060 Hallintokulut | 8070 Vakuutukset | 8080 Tietoliikennekulut`,
+    {
+      amount: external_exports.number().positive().describe("Gross EUR amount (VAT-inclusive)"),
+      description: external_exports.string().min(1).max(500).describe("Transaction description"),
+      date: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).describe("Transaction date (YYYY-MM-DD)"),
+      vatRate: external_exports.enum(["25.5", "13.5", "10", "0"]).describe("Finnish VAT rate"),
+      expenseAccount: external_exports.string().describe('Expense account number (e.g. "8080")'),
+      reverseCharge: external_exports.boolean().default(false).describe("EU reverse charge: D expense + D 2140 + C 4050 + C bank"),
+      edustus: external_exports.boolean().default(false).describe("Entertainment expense (AVL 114\xA7): 0% VAT deduction, full gross to expense"),
+      paymentAccount: external_exports.string().default("2320").describe('Payment account (default "2320" Pankkitili)'),
+      fiscalYearId: external_exports.string().uuid().optional().describe("Fiscal year UUID (auto-resolved if omitted)"),
+      documentNumber: external_exports.string().optional().describe("Document/receipt number")
+    },
+    async (params) => {
+      const rate = Number.parseFloat(params.vatRate);
+      const gross = roundCents(params.amount);
+      let entries;
+      if (params.edustus) {
+        entries = [
+          { accountNumber: params.expenseAccount, debitAmount: gross, creditAmount: 0 },
+          { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: gross }
+        ];
+      } else if (params.reverseCharge) {
+        const vat = roundCents(gross * rate / 100);
+        entries = [
+          { accountNumber: params.expenseAccount, debitAmount: gross, creditAmount: 0 },
+          { accountNumber: "2140", debitAmount: vat, creditAmount: 0 },
+          // ALV-saamiset (input)
+          { accountNumber: "4050", debitAmount: 0, creditAmount: vat },
+          // ALV-velka (output)
+          { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: gross }
+        ];
+      } else if (rate === 0) {
+        entries = [
+          { accountNumber: params.expenseAccount, debitAmount: gross, creditAmount: 0 },
+          { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: gross }
+        ];
+      } else {
+        const { net, vat } = splitVat(gross, rate);
+        entries = [
+          { accountNumber: params.expenseAccount, debitAmount: net, creditAmount: 0 },
+          { accountNumber: "2140", debitAmount: vat, creditAmount: 0 },
+          { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: gross }
+        ];
+      }
+      const result = await resolveAndCreate({
+        fiscalYearId: params.fiscalYearId,
+        transactionDate: params.date,
+        description: params.description,
+        documentNumber: params.documentNumber,
+        entries
+      });
+      if ("isError" in result) return result;
+      return toTextContent({
+        message: "Purchase booked",
+        transaction_id: result.id,
+        entries
+      });
+    }
+  );
+  server2.tool(
+    "kirjapro_book_salary",
+    `Book salary payment (palkanmaksu) in one call. Creates 2 balanced transactions:
+1. Salary: D 7010(gross) \u2192 C 4060(withholding) + C 4080(TyEL employee) + C 4070(TTV employee) + C 2320(net)
+2. Employer costs: D 7020(TyEL employer) + D 7030(sotu + TTV employer) \u2192 C 4080 + C 4070
+Default rates are 2026 Finnish social insurance rates.`,
+    {
+      grossSalary: external_exports.number().positive().describe("Gross salary EUR"),
+      employeeName: external_exports.string().min(1).describe("Employee name (for description)"),
+      date: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).describe("Payment date (YYYY-MM-DD)"),
+      withholdingRate: external_exports.number().min(0).max(100).describe("Withholding tax % (ennakonpid\xE4tys)"),
+      tyelEmployeeRate: external_exports.number().min(0).max(100).default(DEFAULTS.tyelEmployee).describe("TyEL employee % (default 7.30)"),
+      tyelEmployerRate: external_exports.number().min(0).max(100).default(DEFAULTS.tyelEmployer).describe("TyEL employer % (default 17.55)"),
+      sotuRate: external_exports.number().min(0).max(100).default(DEFAULTS.sotu).describe("Sairausvakuutusmaksu employer % (default 1.91)"),
+      ttvEmployerRate: external_exports.number().min(0).max(100).default(DEFAULTS.ttvEmployer).describe("Ty\xF6tt\xF6myysvakuutus employer % (default 0.31)"),
+      ttvEmployeeRate: external_exports.number().min(0).max(100).default(DEFAULTS.ttvEmployee).describe("Ty\xF6tt\xF6myysvakuutus employee % (default 0.89)"),
+      fiscalYearId: external_exports.string().uuid().optional().describe("Fiscal year UUID (auto-resolved if omitted)"),
+      paymentAccount: external_exports.string().default("2320").describe('Bank account (default "2320")')
+    },
+    async (params) => {
+      const gross = roundCents(params.grossSalary);
+      const withholding = roundCents(gross * params.withholdingRate / 100);
+      const tyelEmployee = roundCents(gross * params.tyelEmployeeRate / 100);
+      const ttvEmployee = roundCents(gross * params.ttvEmployeeRate / 100);
+      const netPay = roundCents(gross - withholding - tyelEmployee - ttvEmployee);
+      const tyelEmployer = roundCents(gross * params.tyelEmployerRate / 100);
+      const sotuAmount = roundCents(gross * params.sotuRate / 100);
+      const ttvEmployer = roundCents(gross * params.ttvEmployerRate / 100);
+      if (netPay < 0) {
+        return toErrorContent(
+          `Net pay is negative (${netPay.toFixed(2)}). Check withholding rate (${params.withholdingRate}%) and deduction rates.`
+        );
+      }
+      const salaryEntries = [
+        { accountNumber: "7010", debitAmount: gross, creditAmount: 0 },
+        { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: netPay },
+        { accountNumber: "4060", debitAmount: 0, creditAmount: withholding },
+        { accountNumber: "4080", debitAmount: 0, creditAmount: tyelEmployee },
+        { accountNumber: "4070", debitAmount: 0, creditAmount: ttvEmployee }
+      ];
+      const salaryResult = await resolveAndCreate({
+        fiscalYearId: params.fiscalYearId,
+        transactionDate: params.date,
+        description: `Palkka ${params.employeeName}`,
+        entries: salaryEntries
+      });
+      if ("isError" in salaryResult) return salaryResult;
+      const employerSotuTtv = roundCents(sotuAmount + ttvEmployer);
+      const employerEntries = [
+        { accountNumber: "7020", debitAmount: tyelEmployer, creditAmount: 0 },
+        { accountNumber: "7030", debitAmount: employerSotuTtv, creditAmount: 0 },
+        { accountNumber: "4080", debitAmount: 0, creditAmount: tyelEmployer },
+        { accountNumber: "4070", debitAmount: 0, creditAmount: employerSotuTtv }
+      ];
+      const employerResult = await resolveAndCreate({
+        fiscalYearId: params.fiscalYearId,
+        transactionDate: params.date,
+        description: `Sivukulut ${params.employeeName}`,
+        entries: employerEntries
+      });
+      if ("isError" in employerResult) return employerResult;
+      return toTextContent({
+        message: "Salary booked (2 transactions)",
+        salary_transaction_id: salaryResult.id,
+        employer_costs_transaction_id: employerResult.id,
+        summary: {
+          gross,
+          withholding,
+          tyelEmployee,
+          ttvEmployee,
+          netPay,
+          tyelEmployer,
+          sotu: sotuAmount,
+          ttvEmployer,
+          totalEmployerCost: roundCents(gross + tyelEmployer + sotuAmount + ttvEmployer)
+        }
+      });
+    }
+  );
+  server2.tool(
+    "kirjapro_book_vat_settlement",
+    `Book ALV-tilitys (VAT settlement) for a month. Queries journal entries on ALV accounts (2140 ALV-saamiset, 4050 ALV-velka) for the month, calculates the net, and creates a settlement transaction.
+If ALV-velka > ALV-saamiset \u2192 pay to tax authority (D 4050, C 2140, D/C bank for difference).
+If ALV-saamiset > ALV-velka \u2192 claim refund (D 4050, C 2140, D bank for difference).`,
+    {
+      month: external_exports.string().regex(/^\d{4}-\d{2}$/).describe("Settlement month (YYYY-MM)"),
+      fiscalYearId: external_exports.string().uuid().optional().describe("Fiscal year UUID (auto-resolved if omitted)"),
+      settlementDate: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional().describe("Settlement date (default: 12th of month+1)"),
+      paymentAccount: external_exports.string().default("2320").describe('Bank account (default "2320")')
+    },
+    async (params) => {
+      const supabase2 = getSupabase();
+      const companyId2 = getCompanyId();
+      let fiscalYearId = params.fiscalYearId;
+      if (!fiscalYearId) {
+        const resolved = await resolveOpenFiscalYear(supabase2, companyId2);
+        if ("isError" in resolved) return resolved;
+        fiscalYearId = resolved.id;
+      }
+      const [year, monthStr] = params.month.split("-");
+      const monthStart = `${params.month}-01`;
+      const monthNum = Number.parseInt(monthStr, 10);
+      const nextMonth = monthNum === 12 ? `${Number.parseInt(year, 10) + 1}-01` : `${year}-${String(monthNum + 1).padStart(2, "0")}`;
+      const monthEnd = /* @__PURE__ */ new Date(`${nextMonth}-01`);
+      monthEnd.setDate(monthEnd.getDate() - 1);
+      const monthEndStr = monthEnd.toISOString().slice(0, 10);
+      const settlementDate = params.settlementDate ?? `${nextMonth}-12`;
+      const { data: alvSaamiset, error: err1 } = await supabase2.from("journal_entries").select("debit_amount, credit_amount, accounts!inner(account_number), transactions!inner(transaction_date, company_id, fiscal_year_id)").eq("accounts.account_number", "2140").eq("transactions.company_id", companyId2).eq("transactions.fiscal_year_id", fiscalYearId).gte("transactions.transaction_date", monthStart).lte("transactions.transaction_date", monthEndStr);
+      if (err1) {
+        return toErrorContent(`Failed to query ALV-saamiset: ${err1.message}`);
+      }
+      const { data: alvVelka, error: err2 } = await supabase2.from("journal_entries").select("debit_amount, credit_amount, accounts!inner(account_number), transactions!inner(transaction_date, company_id, fiscal_year_id)").eq("accounts.account_number", "4050").eq("transactions.company_id", companyId2).eq("transactions.fiscal_year_id", fiscalYearId).gte("transactions.transaction_date", monthStart).lte("transactions.transaction_date", monthEndStr);
+      if (err2) {
+        return toErrorContent(`Failed to query ALV-velka: ${err2.message}`);
+      }
+      const saamisetBalance = roundCents(
+        (alvSaamiset || []).reduce((s, e) => s + (e.debit_amount || 0) - (e.credit_amount || 0), 0)
+      );
+      const velkaBalance = roundCents(
+        (alvVelka || []).reduce((s, e) => s + (e.credit_amount || 0) - (e.debit_amount || 0), 0)
+      );
+      if (saamisetBalance === 0 && velkaBalance === 0) {
+        return toTextContent({
+          message: `No VAT entries found for ${params.month}. Nothing to settle.`,
+          alv_saamiset: 0,
+          alv_velka: 0
+        });
+      }
+      const netVat = roundCents(velkaBalance - saamisetBalance);
+      let entries;
+      if (netVat > 0) {
+        entries = [
+          { accountNumber: "4050", debitAmount: velkaBalance, creditAmount: 0 },
+          { accountNumber: "2140", debitAmount: 0, creditAmount: saamisetBalance },
+          { accountNumber: params.paymentAccount, debitAmount: 0, creditAmount: netVat }
+        ];
+      } else if (netVat < 0) {
+        const refund = Math.abs(netVat);
+        entries = [
+          { accountNumber: "4050", debitAmount: velkaBalance, creditAmount: 0 },
+          { accountNumber: params.paymentAccount, debitAmount: refund, creditAmount: 0 },
+          { accountNumber: "2140", debitAmount: 0, creditAmount: saamisetBalance }
+        ];
+      } else {
+        entries = [
+          { accountNumber: "4050", debitAmount: velkaBalance, creditAmount: 0 },
+          { accountNumber: "2140", debitAmount: 0, creditAmount: saamisetBalance }
+        ];
+      }
+      const result = await resolveAndCreate({
+        fiscalYearId,
+        transactionDate: settlementDate,
+        description: `ALV-tilitys ${params.month}`,
+        entries
+      });
+      if ("isError" in result) return result;
+      return toTextContent({
+        message: `VAT settlement booked for ${params.month}`,
+        transaction_id: result.id,
+        alv_saamiset: saamisetBalance,
+        alv_velka: velkaBalance,
+        net_vat: netVat,
+        direction: netVat > 0 ? "pay" : netVat < 0 ? "refund" : "zero"
+      });
+    }
+  );
+}
+
+// src/tools/offers.ts
+function generateOfferNumber(lastNumber, type) {
+  const prefix = type === "sopimus" ? "SOP" : "TAR";
+  if (!lastNumber) return `${prefix}00001`;
+  const numPart = lastNumber.replace(/\D/g, "");
+  const next = parseInt(numPart || "0") + 1;
+  return `${prefix}${next.toString().padStart(5, "0")}`;
+}
+function registerOfferTools(server2) {
+  server2.tool(
+    "kirjapro_list_offers",
+    "List offers/contracts with customer names. Filter by status (draft, sent, viewed, accepted, rejected, expired) and type (tarjous, sopimus).",
+    {
+      status: external_exports.enum(["draft", "sent", "viewed", "accepted", "rejected", "expired"]).optional().describe("Filter by offer status"),
+      type: external_exports.enum(["tarjous", "sopimus"]).optional().describe("Filter by type (tarjous = offer, sopimus = contract)"),
+      limit: external_exports.number().min(1).max(200).default(50).describe("Max results (default 50)"),
+      offset: external_exports.number().min(0).default(0).describe("Skip first N results")
+    },
+    async (params) => {
+      const supabase2 = getSupabase();
+      const companyId2 = getCompanyId();
+      const { limit, offset } = clampPagination(params.limit, params.offset);
+      let query = supabase2.from("offers").select(`
+          id, offer_number, type, title, status, subtotal, vat_total, total,
+          valid_from, valid_until, invoice_id, created_at,
+          customers ( name, business_id )
+        `, { count: "exact" }).eq("company_id", companyId2).order("created_at", { ascending: false });
+      if (params.status) {
+        query = query.eq("status", params.status);
+      }
+      if (params.type) {
+        query = query.eq("type", params.type);
+      }
+      query = query.range(offset, offset + limit - 1);
+      const { data, count, error: error2 } = await query;
+      if (error2) {
+        return toErrorContent(`Failed to list offers: ${error2.message}`);
+      }
+      return toTextContent(paginate(data || [], count || 0, offset, limit));
+    }
+  );
+  server2.tool(
+    "kirjapro_get_offer",
+    "Get a single offer/contract with full detail: customer info, line items, events, and VAT breakdown.",
+    {
+      offerId: external_exports.string().uuid().describe("Offer UUID")
+    },
+    async (params) => {
+      const supabase2 = getSupabase();
+      const companyId2 = getCompanyId();
+      const { data: offer, error: error2 } = await supabase2.from("offers").select(`
+          id, offer_number, type, title, content, status,
+          subtotal, vat_total, total, notes, valid_from, valid_until,
+          invoice_id, sent_at, created_at,
+          customers ( id, name, business_id, email, address, postal_code, city ),
+          offer_lines ( id, line_number, description, quantity, unit, unit_price, vat_rate, subtotal, vat_amount, total ),
+          offer_events ( id, event_type, created_at, metadata )
+        `).eq("id", params.offerId).eq("company_id", companyId2).single();
+      if (error2 || !offer) {
+        return toErrorContent(
+          `Offer ${params.offerId} not found. Use kirjapro_list_offers to find offer IDs.`
+        );
+      }
+      return toTextContent(offer);
+    }
+  );
+  server2.tool(
+    "kirjapro_create_offer",
+    "Create a new offer (tarjous) or contract (sopimus) with line items. Automatically generates offer number and calculates VAT. Returns the created offer.",
+    {
+      type: external_exports.enum(["tarjous", "sopimus"]).default("tarjous").describe("Type: tarjous (offer) or sopimus (contract)"),
+      title: external_exports.string().min(1).describe("Offer title"),
+      customerId: external_exports.string().uuid().optional().describe("Customer UUID (optional)"),
+      content: external_exports.string().optional().describe("Free-text content/description"),
+      validFrom: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional().describe("Valid from date (YYYY-MM-DD)"),
+      validUntil: external_exports.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional().describe("Valid until date (YYYY-MM-DD)"),
+      notes: external_exports.string().optional().describe("Internal notes (not visible to customer)"),
+      lines: external_exports.array(external_exports.object({
+        description: external_exports.string().min(1).describe("Line item description"),
+        quantity: external_exports.number().min(0).describe("Quantity"),
+        unit: external_exports.string().default("kpl").describe("Unit (kpl, h, kk, etc.)"),
+        unitPrice: external_exports.number().describe("Unit price in EUR (excl. VAT)"),
+        vatRate: external_exports.enum(["25.5", "13.5", "10", "0"]).default("25.5").describe("VAT rate")
+      })).min(1).describe("Line items")
+    },
+    async (params) => {
+      const supabase2 = getSupabase();
+      const companyId2 = getCompanyId();
+      if (params.customerId) {
+        const { data: customer, error: custError } = await supabase2.from("customers").select("id, name").eq("id", params.customerId).eq("company_id", companyId2).single();
+        if (custError || !customer) {
+          return toErrorContent(
+            `Customer ${params.customerId} not found. Use kirjapro_list_customers to find customer IDs.`
+          );
+        }
+      }
+      const { data: lastOffer } = await supabase2.from("offers").select("offer_number").eq("company_id", companyId2).eq("type", params.type).order("created_at", { ascending: false }).limit(1).single();
+      const offerNumber = generateOfferNumber(lastOffer?.offer_number || null, params.type);
+      const calculatedLines = params.lines.map((line, i) => {
+        const vatRate = parseFloat(line.vatRate);
+        const subtotal2 = roundCents(line.quantity * line.unitPrice);
+        const vatAmount = roundCents(subtotal2 * (vatRate / 100));
+        const total2 = roundCents(subtotal2 + vatAmount);
+        return {
+          line_number: i + 1,
+          description: line.description,
+          quantity: line.quantity,
+          unit: line.unit,
+          unit_price: line.unitPrice,
+          vat_rate: vatRate,
+          subtotal: subtotal2,
+          vat_amount: vatAmount,
+          total: total2
+        };
+      });
+      const subtotal = roundCents(calculatedLines.reduce((s, l) => s + l.subtotal, 0));
+      const vatTotal = roundCents(calculatedLines.reduce((s, l) => s + l.vat_amount, 0));
+      const total = roundCents(subtotal + vatTotal);
+      const { data: offerId, error: rpcError } = await supabase2.rpc("create_offer_with_lines", {
+        p_company_id: companyId2,
+        p_customer_id: params.customerId || null,
+        p_type: params.type,
+        p_title: params.title,
+        p_offer_number: offerNumber,
+        p_content: params.content || null,
+        p_status: "draft",
+        p_valid_from: params.validFrom || null,
+        p_valid_until: params.validUntil || null,
+        p_notes: params.notes || null,
+        p_subtotal: subtotal,
+        p_vat_total: vatTotal,
+        p_total: total,
+        p_lines: calculatedLines
+      });
+      if (rpcError) {
+        return toErrorContent(`Failed to create offer: ${rpcError.message}`);
+      }
+      return toTextContent({
+        message: `${params.type === "sopimus" ? "Contract" : "Offer"} ${offerNumber} created`,
+        offer_id: offerId,
+        offer_number: offerNumber,
+        type: params.type,
+        title: params.title,
+        subtotal,
+        vat_total: vatTotal,
+        total,
+        lines: calculatedLines
+      });
+    }
+  );
+  server2.tool(
+    "kirjapro_update_offer_status",
+    "Update offer status with state machine validation. Valid transitions: draft\u2192sent, sent\u2192viewed/accepted/rejected/expired/draft, viewed\u2192accepted/rejected/expired/draft, accepted/rejected/expired\u2192draft.",
+    {
+      offerId: external_exports.string().uuid().describe("Offer UUID"),
+      status: external_exports.enum(["draft", "sent", "viewed", "accepted", "rejected", "expired"]).describe("New status")
+    },
+    async (params) => {
+      const supabase2 = getSupabase();
+      const companyId2 = getCompanyId();
+      const { data: offer, error: fetchError } = await supabase2.from("offers").select("id, offer_number, status, invoice_id").eq("id", params.offerId).eq("company_id", companyId2).single();
+      if (fetchError || !offer) {
+        return toErrorContent(
+          `Offer ${params.offerId} not found. Use kirjapro_list_offers to find offer IDs.`
+        );
+      }
+      const currentStatus = offer.status;
+      const newStatus = params.status;
+      if (currentStatus === newStatus) {
+        return toErrorContent(
+          `Offer ${offer.offer_number} is already in status "${currentStatus}".`
+        );
+      }
+      const validNext = VALID_OFFER_TRANSITIONS[currentStatus] || [];
+      if (!validNext.includes(newStatus)) {
+        return toErrorContent(
+          `Cannot transition offer ${offer.offer_number} from "${currentStatus}" to "${newStatus}". Valid next statuses: ${validNext.length > 0 ? validNext.join(", ") : "(none)"}.`
+        );
+      }
+      if (newStatus === "draft" && offer.invoice_id) {
+        return toErrorContent(
+          `Cannot revert offer ${offer.offer_number} to draft \u2014 it has already been converted to an invoice.`
+        );
+      }
+      const updateFields = { status: newStatus };
+      const timestampMap = {
+        sent: "sent_at",
+        viewed: "viewed_at",
+        accepted: "accepted_at",
+        rejected: "rejected_at"
+      };
+      if (timestampMap[newStatus]) {
+        updateFields[timestampMap[newStatus]] = (/* @__PURE__ */ new Date()).toISOString();
+      }
+      const { error: updateError } = await supabase2.from("offers").update(updateFields).eq("id", params.offerId).eq("company_id", companyId2);
+      if (updateError) {
+        return toErrorContent(`Failed to update offer status: ${updateError.message}`);
+      }
+      const { error: eventError } = await supabase2.from("offer_events").insert({
+        offer_id: params.offerId,
+        event_type: `status_${newStatus}`
+      });
+      if (eventError) {
+        console.error("Failed to log offer event:", eventError);
+      }
+      return toTextContent({
+        message: `Offer ${offer.offer_number} status changed from "${currentStatus}" to "${newStatus}"`,
+        offer_number: offer.offer_number,
+        previous_status: currentStatus,
+        new_status: newStatus
+      });
+    }
+  );
+  server2.tool(
+    "kirjapro_delete_offer",
+    'Delete a draft offer/contract. Only offers with status "draft" can be deleted.',
+    {
+      offerId: external_exports.string().uuid().describe("Offer UUID")
+    },
+    async (params) => {
+      const supabase2 = getSupabase();
+      const companyId2 = getCompanyId();
+      const { data: offer, error: fetchError } = await supabase2.from("offers").select("id, offer_number, status, type").eq("id", params.offerId).eq("company_id", companyId2).single();
+      if (fetchError || !offer) {
+        return toErrorContent(
+          `Offer ${params.offerId} not found. Use kirjapro_list_offers to find offer IDs.`
+        );
+      }
+      if (offer.status !== "draft") {
+        return toErrorContent(
+          `Cannot delete offer ${offer.offer_number} \u2014 status is "${offer.status}". Only draft offers can be deleted.`
+        );
+      }
+      const { error: deleteError } = await supabase2.from("offers").delete().eq("id", params.offerId).eq("company_id", companyId2);
+      if (deleteError) {
+        return toErrorContent(`Failed to delete offer: ${deleteError.message}`);
+      }
+      return toTextContent({
+        message: `Draft ${offer.type === "sopimus" ? "contract" : "offer"} ${offer.offer_number} deleted`,
+        offer_number: offer.offer_number
+      });
+    }
+  );
+}
+
 // src/tools/index.ts
 function registerTools(server2) {
   registerAccountTools(server2);
   registerTransactionTools(server2);
+  registerTemplateTools(server2);
+  registerBookingTools(server2);
   registerInvoiceTools(server2);
   registerCustomerTools(server2);
   registerReportTools(server2);
   registerBankingTools(server2);
   registerValidationTools(server2);
   registerFiscalYearTools(server2);
+  registerOfferTools(server2);
 }
 
 // src/resources/schema.ts
@@ -22649,7 +23599,7 @@ function registerSchemaResources(server2) {
       contents: [{
         uri: uri.href,
         mimeType: "application/json",
-        text: JSON.stringify(CHART_OF_ACCOUNTS, null, 2)
+        text: JSON.stringify(CHART_OF_ACCOUNTS)
       }]
     })
   );
@@ -22664,7 +23614,7 @@ function registerSchemaResources(server2) {
       contents: [{
         uri: uri.href,
         mimeType: "application/json",
-        text: JSON.stringify(VAT_RATES, null, 2)
+        text: JSON.stringify(VAT_RATES)
       }]
     })
   );
@@ -22687,7 +23637,7 @@ function registerCompanyResources(server2) {
         contents: [{
           uri: uri.href,
           mimeType: "application/json",
-          text: JSON.stringify(company || {}, null, 2)
+          text: JSON.stringify(company || {})
         }]
       };
     }
@@ -22703,11 +23653,16 @@ function registerCompanyResources(server2) {
       const supabase2 = getSupabase();
       const companyId2 = getCompanyId();
       const { data: fiscalYears } = await supabase2.from("fiscal_years").select("id, start_date, end_date, is_closed, created_at").eq("company_id", companyId2).order("start_date", { ascending: false });
+      const today = (/* @__PURE__ */ new Date()).toISOString().slice(0, 10);
+      const enriched = (fiscalYears || []).map((fy) => ({
+        ...fy,
+        is_current: !fy.is_closed && fy.start_date <= today && fy.end_date >= today
+      }));
       return {
         contents: [{
           uri: uri.href,
           mimeType: "application/json",
-          text: JSON.stringify(fiscalYears || [], null, 2)
+          text: JSON.stringify(enriched)
         }]
       };
     }

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@kirjapro/mcp-server",
-  "version": "0.2.0",
+  "version": "0.3.0",
   "description": "MCP server for Finnish accounting — exposes Kirjapro bookkeeping, invoicing, and reporting tools to Claude Code, Claude Desktop, and any MCP client.",
   "type": "module",
   "bin": {