feat: importação de extratos OFX/XLS com memória de categorias

Adiciona fluxo completo de importação de extratos bancários:
- Upload e parsing de arquivos OFX e XLS/XLSX
- Tela de revisão com virtualização (@tanstack/react-virtual)
- Detecção automática de categoria por histórico de uso
- Deduplicação por FITID (OFX) e importBatchId
- Tabela `import_category_mappings` para persistir mapeamentos
- Botão de acesso ao fluxo na tabela de transações

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

src/features/transactions/actions/import-action.ts

@@ -0,0 +1,176 @@
+"use server";
+
+import { and, eq, inArray } from "drizzle-orm";
+import { z } from "zod";
+import { transactions } from "@/db/schema";
+import {
+	validateCartaoOwnership,
+	validateContaOwnership,
+	validatePagadorOwnership,
+} from "@/features/transactions/actions/core";
+import { revalidateForEntity } from "@/shared/lib/actions/helpers";
+import { getUserId } from "@/shared/lib/auth/server";
+import { db } from "@/shared/lib/db";
+import { uuidSchema } from "@/shared/lib/schemas/common";
+import { parseLocalDateString } from "@/shared/utils/date";
+
+const importRowSchema = z.object({
+	externalId: z.string().nullable(),
+	date: z.string().regex(/^\d{4}-\d{2}-\d{2}$/, "Data inválida."),
+	amount: z.number().positive(),
+	description: z.string().min(1, "Descrição obrigatória."),
+	transactionType: z.enum(["income", "expense"]),
+	categoryId: uuidSchema("Category").nullable().optional(),
+});
+
+const importSchema = z.object({
+	rows: z.array(importRowSchema).min(1, "Selecione ao menos uma transação."),
+	payerId: uuidSchema("Payer").nullable().optional(),
+	accountId: uuidSchema("FinancialAccount").nullable().optional(),
+	cardId: uuidSchema("Cartão").nullable().optional(),
+	paymentMethod: z.string().min(1),
+	invoicePeriod: z.string().regex(/^\d{4}-\d{2}$/, "Período inválido.").nullable().optional(),
+});
+
+export type ImportRow = z.infer<typeof importRowSchema>;
+export type ImportInput = z.infer<typeof importSchema>;
+
+type ImportResult =
+	| { success: true; imported: number; skipped: number; importBatchId: string }
+	| { success: false; error: string };
+
+// Retorna os externalIds que já existem para o usuário (para marcar duplicatas)
+export async function checkDuplicateFitIds(
+	fitIds: string[],
+): Promise<string[]> {
+	const userId = await getUserId();
+	const ids = fitIds.filter(Boolean);
+	if (ids.length === 0) return [];
+
+	const rows = await db
+		.select({ ofxFitId: transactions.ofxFitId })
+		.from(transactions)
+		.where(
+			and(
+				eq(transactions.userId, userId),
+				inArray(transactions.ofxFitId, ids),
+			),
+		);
+
+	return rows.map((r) => r.ofxFitId).filter((id): id is string => id !== null);
+}
+
+export async function importTransactionsAction(
+	input: ImportInput,
+): Promise<ImportResult> {
+	const userId = await getUserId();
+	const parsed = importSchema.safeParse(input);
+
+	if (!parsed.success) {
+		return { success: false, error: parsed.error.issues[0]?.message ?? "Dados inválidos." };
+	}
+
+	const { rows, payerId, accountId, cardId, paymentMethod, invoicePeriod } = parsed.data;
+
+	// Valida ownership
+	const [payerOk, accountOk, cardOk] = await Promise.all([
+		validatePagadorOwnership(userId, payerId),
+		validateContaOwnership(userId, accountId),
+		validateCartaoOwnership(userId, cardId),
+	]);
+
+	if (!payerOk) return { success: false, error: "Pagador não encontrado." };
+	if (!accountOk) return { success: false, error: "Conta não encontrada." };
+	if (!cardOk) return { success: false, error: "Cartão não encontrado." };
+
+	if (rows.length === 0) {
+		return { success: true, imported: 0, skipped: 0, importBatchId: "" };
+	}
+
+	const importBatchId = crypto.randomUUID();
+
+	// Cartão de crédito: fatura pode ainda não ter sido paga
+	const isSettled = paymentMethod !== "Cartão de crédito";
+
+	const records = rows.map((row) => {
+		const purchaseDate = parseLocalDateString(row.date);
+		const period = invoicePeriod ?? `${purchaseDate.getFullYear()}-${String(purchaseDate.getMonth() + 1).padStart(2, "0")}`;
+
+		return {
+			name: row.description,
+			transactionType: row.transactionType === "income" ? "Receita" : "Despesa",
+			condition: "À vista" as const,
+			paymentMethod,
+			amount: (row.transactionType === "expense" ? -row.amount : row.amount).toFixed(2),
+			purchaseDate,
+			period,
+			isSettled,
+			userId,
+			payerId: payerId ?? null,
+			accountId: accountId ?? null,
+			cardId: cardId ?? null,
+			categoryId: row.categoryId ?? null,
+			ofxFitId: row.externalId,
+			importBatchId,
+		};
+	});
+
+	// onConflictDoNothing usa o uniqueIndex (userId, ofxFitId) WHERE ofxFitId IS NOT NULL
+	// eliminando o SELECT prévio de checkDuplicateFitIds
+	const inserted = await db
+		.insert(transactions)
+		.values(records)
+		.onConflictDoNothing()
+		.returning({ id: transactions.id });
+
+	await revalidateForEntity("transactions", userId);
+
+	return {
+		success: true,
+		imported: inserted.length,
+		skipped: records.length - inserted.length,
+		importBatchId,
+	};
+}
+
+export async function deleteTransactionByFitId(
+	fitId: string,
+): Promise<{ success: boolean; error?: string }> {
+	if (!fitId) return { success: false, error: "FITID inválido." };
+
+	const userId = await getUserId();
+
+	await db
+		.delete(transactions)
+		.where(
+			and(
+				eq(transactions.userId, userId),
+				eq(transactions.ofxFitId, fitId),
+			),
+		);
+
+	await revalidateForEntity("transactions", userId);
+
+	return { success: true };
+}
+
+export async function undoImportAction(
+	importBatchId: string,
+): Promise<{ success: boolean; error?: string }> {
+	if (!importBatchId) return { success: false, error: "Batch inválido." };
+
+	const userId = await getUserId();
+
+	await db
+		.delete(transactions)
+		.where(
+			and(
+				eq(transactions.userId, userId),
+				eq(transactions.importBatchId, importBatchId),
+			),
+		);
+
+	await revalidateForEntity("transactions", userId);
+
+	return { success: true };
+}