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Git-Repository für bestehenden archivdms-Code initialisiert, Branch-/Commit-Konvention (feature/<ticket>-<slug>-Branches, Ticket-Prefix in Commit-Nachricht) etabliert.

internal/storage/migrations/026_accounting_api_keys.sql

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+-- 026_accounting_api_keys.sql
+-- Documentation only — applied via
+-- internal/storage/accounting_api_keys.go (Store.initAccountingAPIKeysSchema),
+-- wired into storage.New() after initSharesSchema. Idempotent
+-- (CREATE TABLE / CREATE INDEX IF NOT EXISTS).
+--
+-- Per-tenant API keys for the read-only Buchhaltungs-Pull-API
+-- (GET /api/v1/accounting/documents[/{id}/file], siehe MEMORY.md
+-- project_belegdatum_und_buchhaltung). A key is a tenant-level MACHINE
+-- credential, not a user session: it grants read access to that tenant's
+-- archived documents and to nothing else, which is why creating one requires
+-- domain_admin.
+--
+-- Token handling mirrors document_shares (009_shares.sql) exactly:
+--   * raw key = "adms_" + base64url(32 crypto/rand bytes), generated once
+--   * returned to the caller EXACTLY once (POST response), never retrievable again
+--   * only the hex SHA-256 hash is persisted (key_hash, UNIQUE)
+--   * authentication always looks up by key_hash, never by id
+--
+-- Keys are never hard-deleted: revoking sets revoked_at, so the audit trail
+-- (audit event accounting_pull, Detail carries "key:<id>") stays resolvable for
+-- GoBD-Nachvollziehbarkeit. ResolveAccountingAPIKey filters revoked_at IS NULL
+-- inside the same UPDATE ... RETURNING that refreshes last_used_at, so a
+-- revoked key can never yield a tenant id.
+--
+-- No FK on tenant_id / created_by: consistent with the rest of the schema
+-- (plain BIGINT), because tenants/users are owned by other stores that
+-- initialise after storage.New().
+
+CREATE TABLE IF NOT EXISTS accounting_api_keys (
+	id           BIGSERIAL PRIMARY KEY,
+	tenant_id    BIGINT NOT NULL,
+	key_hash     TEXT NOT NULL UNIQUE,
+	label        TEXT NOT NULL DEFAULT '',
+	created_by   BIGINT,
+	created_at   TIMESTAMPTZ NOT NULL DEFAULT now(),
+	revoked_at   TIMESTAMPTZ,
+	last_used_at TIMESTAMPTZ
+);
+CREATE INDEX IF NOT EXISTS idx_accounting_api_keys_tenant ON accounting_api_keys(tenant_id);
+
+-- No new columns on documents: the pull query (internal/storage/accounting_pull.go)
+-- reads existing columns only (document_date, document_date_score from
+-- 025_document_date_score.sql, doc_type_id, correspondent_id, created_at) and
+-- paginates by the (created_at, id) keyset, which idx_documents_tenant plus the
+-- primary key already support.