diff --git a/docs/architecture/regional-settings.md b/docs/architecture/regional-settings.md
index 6cbfb226a..8af7b5fcc 100644
--- a/docs/architecture/regional-settings.md
+++ b/docs/architecture/regional-settings.md
@@ -103,6 +103,7 @@ Backend consumers of `resolveRegionalSnapshot()`:
 | `main/services/cash-close-export.ts` | Regional currency, locale, timezone, and formatting preferences when serializing X and Z report HTML without pre-resolved options. |
 | `main/services/refund.ts` | Refund minor units and the business timezone used for the refund window. |
 | `main/services/daily-sales-export.ts` | Currency minor-unit factor for the accounting export, and regional locale and formatting preferences for `serializeDailySalesExportHtml`. |
+| `main/services/daily-invoices-export.ts` | Regional locale and formatting preferences for `buildDailyInvoicesExportDataset` and `serializeDailyInvoicesExportHtml`. |
 | `main/services/expenses.ts` | Store currency and business timezone for expense business-date resolution. |
 | `main/services/whatsapp.ts` | Store regional snapshot for WhatsApp message formatting. |
 | `main/routes/menu-csv.ts` | Amount formatting and separators for menu and add-on CSV export. |
diff --git a/docs/reference/api.md b/docs/reference/api.md
index f755bf777..75a24664d 100644
--- a/docs/reference/api.md
+++ b/docs/reference/api.md
@@ -868,6 +868,7 @@ day-boundary rules.
 | `GET`  | `/z-report/export`          | `reports.view` (`ROLE_ACCESS.ownerManager` by default) | query: `?date`, `?format` (required: `csv`, `xlsx`, or `html`)     | Exports the stored Z-report snapshot for a closed business date (or print-styled HTML for PDF/browser print when `format=html`). Returns `400` with `{ error: "format must be xlsx, csv, or html" }` when `format` is missing or invalid, and `404` with `{ error: "Day not closed" }` when the day has not been closed. Sets `Content-Disposition` to `attachment; filename="z-report-Z<z_number>-<date>.<format>"`.                                                                                                         |
 | `POST` | `/cash-closes/:id/whatsapp` | `reports.view` + `whatsapp.use`                        | path: `id`; body: `phone_e164`, `body` (non-empty, max 4096 chars) | Sends the submitted report body and returns `{ success: true, messageId }`; when WhatsApp is disconnected, returns `{ fallback: true, reason: "not_connected" }` so the client can open WhatsApp for sharing. Invalid input returns `400`; an unknown day close returns `404`.                                                                                                                                                                                                                                              |
 | `GET`  | `/daily-sales/export`       | `reports.daily-sales.export` (owner by default)        | query: `?date`, `?from`, `?to`, `?format`, `?part`                 | See [GET `/api/reports/daily-sales/export`](#get-apireportsdaily-salesexport).                                                                                                                                                                                                                                                                                                                                                                                                                                              |
+| `GET`  | `/daily-invoices/export`    | `reports.daily-sales.export` (owner by default)        | query: `?date`, `?from`, `?to`, `?format`                          | See [GET `/api/reports/daily-invoices/export`](#get-apireportsdaily-invoicesexport).                                                                                                                                                                                                                                                                                                                                                                                                                                         |
 | `GET`  | `/customer-sales/export`    | `reports.customer-sales.export` (owner by default)     | query: `?start_date`, `?end_date`, `?format`                       | One row per item sold with customer details, for a business-date range of at most 366 days. `format` is `xlsx` or `csv`; invalid format, reversed range, or oversized range returns `400`. See [customer sales export](daily-sales-export.md#customer-sales-export). |
 
 ### GET `/api/reports/daily-sales/export`
@@ -895,6 +896,34 @@ reconciliation contract, the summary metric field order, and the worksheet/CSV c
 
 Errors: `400` for an invalid `format`, a CSV without `part`, mixed `date` and `from`/`to` arguments, an incomplete range, an invalid calendar date, `to < from`, a range exceeding 93 days, or an `html` export exceeding the 15 MB PDF size limit; `401` unauthenticated; `403` non-owner; `409` for a concurrent-write conflict; `500` otherwise.
 
+### GET `/api/reports/daily-invoices/export`
+
+Compiled daily invoices export (`reports.daily-sales.export`, owner by default) for one tenant
+business date (`?date=YYYY-MM-DD`, defaults to the current business date) or an inclusive
+business-date range (`?from=YYYY-MM-DD&to=YYYY-MM-DD`, up to 366 calendar days). Returns a
+print-styled A4 portrait HTML document (`format=html`, default when omitted) formatted with the
+store's regional locale and preferences (`resolveRegionalSnapshot`), used by `exportReportAsPdf` for
+desktop PDF export (`invoices-YYYY-MM-DD.pdf` or `invoices-YYYY-MM-DD_to_YYYY-MM-DD.pdf`) and
+browser print fallback.
+
+Page 1 renders a bounded fiscal summary cover page (store legal name, tax registration ID with the
+active country tax pack's `registrationNumberLabel` or country profile `taxIdLabel`, address,
+business date/range, timezone, business-day start, currency, total invoices count, gross sales, net
+base, tax collected, in-period refunds, net revenue, the VAT/tax summary table by rate, refund scope
+reconciliation across in-period, prior-bill, outside-period, and lifetime totals, and summary
+reconciliation metrics) reused from `buildDailySalesExportDataset` (see
+[daily sales export](daily-sales-export.md)). When the window has issued invoices, page 2+ renders
+all bills paid in the business-day window (`payment_status IN ('paid', 'partially_refunded',
+'refunded')`) ordered by ascending business date and numeric `bill_number` sequence (`paid_at`,
+`id`, and `bill_number` tie-breakers), with `page-break-inside: avoid; break-inside: avoid;` on each
+`.invoice-card`, `[PAID]`, `[PARTIALLY REFUNDED]`, and `[REFUNDED]` status badges, non-excluded line
+items (unit price, pre-tax subtotal, and after-tax total), tax components, payment details, and
+`[In Period]` / `[Outside Period]` refund details. A trailing page-broken appendix renders the
+per-day tax breakdown table and any prior-period invoices refunded during the selected period.
+
+- Returns `200` with `Content-Type: text/html; charset=utf-8` and `Content-Disposition: attachment; filename="invoices-YYYY-MM-DD.html"` (or `invoices-YYYY-MM-DD_to_YYYY-MM-DD.html`).
+- Errors: `400` for an unsupported `format`, mixed `date` and `from`/`to` arguments, an incomplete or reversed range, an invalid calendar date, a range exceeding 366 days, more than 5,000 matching invoices (`MAX_DAILY_INVOICES_COUNT`), or an HTML export exceeding the 15 MB PDF size limit; `401` unauthenticated; `403` when lacking `reports.daily-sales.export`; `409` for unconfigured regional settings or a concurrent-write conflict; `500` otherwise.
+
 ### Inline endpoints (registered outside a router)
 
 These seven are declared on `app` inside `registerRoutes` in `main/routes/index.ts`, not on a
@@ -1169,17 +1198,17 @@ documents only the two routes.
 
 ## Coverage
 
-This page lists 310 HTTP route registrations across 309 distinct rows, and one WebSocket contract:
+This page lists 311 HTTP route registrations across 310 distinct rows, and one WebSocket contract:
 
-- `281` on the main API: 273 router registrations, 7 inline registrations in `main/routes/index.ts`,
+- `282` on the main API: 274 router registrations, 7 inline registrations in `main/routes/index.ts`,
   and `GET /api/health` in `main/server.ts`.
 - `8` REST routes on the KDS server, plus 3 static handlers.
 - `21` route registrations on the Server App, of which 13 forward to the main API. Two of those 21
   are mutually exclusive `GET /` handlers under one path, which is why 21 registrations render as 20
   rows.
 
-Every one of the 309 rows is listed with its method, path, authorization gate, and the parameters
-its handler reads. The **Response** column carries a note for 173 of them: 145 main-API endpoints,
+Every one of the 310 rows is listed with its method, path, authorization gate, and the parameters
+its handler reads. The **Response** column carries a note for 174 of them: 146 main-API endpoints,
 all 8 KDS-server routes, and the 20 Server App routes. The remaining 146 main-API endpoints are
 listed with method, path, gate, and parameters only, and this page asserts nothing about what they
 return. Those rows are complete as a route inventory and silent as a contract; the handler in
diff --git a/frontend/src/app/(dashboard)/dashboard/page.tsx b/frontend/src/app/(dashboard)/dashboard/page.tsx
index 7ff283599..751437367 100644
--- a/frontend/src/app/(dashboard)/dashboard/page.tsx
+++ b/frontend/src/app/(dashboard)/dashboard/page.tsx
@@ -519,6 +519,36 @@ export default function DashboardPage() {
     }
   };
 
+  const exportDailyInvoices = async () => {
+    if (isExporting) return;
+    setIsExporting(true);
+    try {
+      const dateParams =
+        periodMode === 'day'
+          ? { date: selectedDate }
+          : { from: range.startDate, to: range.endDate };
+      const span =
+        periodMode === 'day' || range.startDate === range.endDate
+          ? range.startDate
+          : `${range.startDate}_to_${range.endDate}`;
+
+      await exportReportAsPdf({
+        endpoint: '/reports/daily-invoices/export',
+        params: dateParams,
+        filename: `invoices-${span}.pdf`,
+        pageSize: 'A4',
+      });
+    } catch (error) {
+      toast.error(
+        error instanceof MenuPopupBlockedError
+          ? tProducts('menuPopupBlocked')
+          : tCommon('downloadFailed'),
+      );
+    } finally {
+      setIsExporting(false);
+    }
+  };
+
   const exportCustomerSales = async (format: 'xlsx' | 'csv') => {
     if (isExporting) return;
     setIsExporting(true);
@@ -900,6 +930,10 @@ export default function DashboardPage() {
                 <FileText size={14} />
                 {t('exportPdf')}
               </DropdownMenuItem>
+              <DropdownMenuItem onSelect={() => exportDailyInvoices()}>
+                <FileText size={14} />
+                {t('exportInvoicesPdf')}
+              </DropdownMenuItem>
               <DropdownMenuSeparator />
               <DropdownMenuLabel>{t('exportCustomerSales')}</DropdownMenuLabel>
               <DropdownMenuItem onSelect={() => exportCustomerSales('xlsx')}>
diff --git a/frontend/src/lib/i18n/messages/ar.json b/frontend/src/lib/i18n/messages/ar.json
index d592a6c2b..e3b8ca66f 100644
--- a/frontend/src/lib/i18n/messages/ar.json
+++ b/frontend/src/lib/i18n/messages/ar.json
@@ -342,6 +342,7 @@
     "exportXlsx": "إكسل (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "الفواتير (PDF)",
     "exportCsvHint": "يتم تنزيل خمسة ملفات بتنسيق CSV: «الملخص» و«اليومي» و«الضرائب» و«العناصر» و«المدفوعات».",
     "exportCsvStarted": "جاري تنزيل ملفات CSV الخاصة بالملخص واليومي والضرائب والعناصر والمدفوعات…",
     "exportCustomerSales": "مبيعات العملاء",
diff --git a/frontend/src/lib/i18n/messages/bn.json b/frontend/src/lib/i18n/messages/bn.json
index 093bc073d..eaf0ac9b6 100644
--- a/frontend/src/lib/i18n/messages/bn.json
+++ b/frontend/src/lib/i18n/messages/bn.json
@@ -342,6 +342,7 @@
     "exportXlsx": "এক্সেল (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "ইনভয়েস (PDF)",
     "exportCsvHint": "CSV পাঁচটি ফাইল ডাউনলোড করে: সারাংশ, দৈনিক, কর, আইটেম এবং পেমেন্ট।",
     "exportCsvStarted": "সারাংশ, দৈনিক, কর, আইটেম এবং পেমেন্ট CSV ফাইল ডাউনলোড করা হচ্ছে...",
     "exportCustomerSales": "গ্রাহক বিক্রয়",
diff --git a/frontend/src/lib/i18n/messages/de.json b/frontend/src/lib/i18n/messages/de.json
index fb21f0547..fcf40260a 100644
--- a/frontend/src/lib/i18n/messages/de.json
+++ b/frontend/src/lib/i18n/messages/de.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Rechnungen (PDF)",
     "exportCsvHint": "Der CSV-Download enthält fünf Dateien: Übersicht, Täglich, Steuern, Artikel und Zahlungen.",
     "exportCsvStarted": "Übersichts-, Tages-, Steuer-, Artikel- und Zahlungs-CSV-Dateien werden heruntergeladen…",
     "exportCustomerSales": "Kundenumsätze",
diff --git a/frontend/src/lib/i18n/messages/en.json b/frontend/src/lib/i18n/messages/en.json
index eee757908..f04f0a652 100644
--- a/frontend/src/lib/i18n/messages/en.json
+++ b/frontend/src/lib/i18n/messages/en.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Invoices (PDF)",
     "exportCsvHint": "CSV downloads five files: summary, daily, taxes, items and payments.",
     "exportCsvStarted": "Downloading summary, daily, taxes, items and payments CSV files…",
     "exportCustomerSales": "Customer sales",
diff --git a/frontend/src/lib/i18n/messages/es.json b/frontend/src/lib/i18n/messages/es.json
index 3325e7145..c6e3de620 100644
--- a/frontend/src/lib/i18n/messages/es.json
+++ b/frontend/src/lib/i18n/messages/es.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Facturas (PDF)",
     "exportCsvHint": "El CSV descarga cinco archivos: resumen, diario, impuestos, artículos y pagos.",
     "exportCsvStarted": "Descargando archivos CSV de resumen, diario, impuestos, artículos y pagos…",
     "exportCustomerSales": "Ventas por cliente",
diff --git a/frontend/src/lib/i18n/messages/fa.json b/frontend/src/lib/i18n/messages/fa.json
index 80a56532c..fe011b5fc 100644
--- a/frontend/src/lib/i18n/messages/fa.json
+++ b/frontend/src/lib/i18n/messages/fa.json
@@ -342,6 +342,7 @@
     "exportXlsx": "اکسل (.xlsx)",
     "exportCsv": "CSV",
     "exportPdf": "PDF",
+    "exportInvoicesPdf": "فاکتورها (PDF)",
     "exportCsvHint": "CSV پنج فایل دانلود می‌کند: خلاصه، روزانه، مالیات‌ها، اقلام و پرداخت‌ها.",
     "exportCsvStarted": "در حال دانلود فایل‌های CSV خلاصه، روزانه، مالیات‌ها، اقلام و پرداخت‌ها…",
     "exportCustomerSales": "فروش مشتریان",
diff --git a/frontend/src/lib/i18n/messages/fil.json b/frontend/src/lib/i18n/messages/fil.json
index 28b0913e4..4f540c7b3 100644
--- a/frontend/src/lib/i18n/messages/fil.json
+++ b/frontend/src/lib/i18n/messages/fil.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Mga Invoice (PDF)",
     "exportCsvHint": "Ang CSV ay magda-download ng limang file: summary, daily, taxes, items at payments.",
     "exportCsvStarted": "Dina-download ang summary, daily, taxes, items at payments na CSV…",
     "exportCustomerSales": "Benta ng customer",
diff --git a/frontend/src/lib/i18n/messages/fr.json b/frontend/src/lib/i18n/messages/fr.json
index 38bdc3de1..92d89897d 100644
--- a/frontend/src/lib/i18n/messages/fr.json
+++ b/frontend/src/lib/i18n/messages/fr.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Factures (PDF)",
     "exportCsvHint": "Le CSV télécharge cinq fichiers : résumé, quotidien, taxes, articles et paiements.",
     "exportCsvStarted": "Téléchargement des fichiers CSV résumé, quotidien, taxes, articles et paiements…",
     "exportCustomerSales": "Ventes par client",
diff --git a/frontend/src/lib/i18n/messages/hi.json b/frontend/src/lib/i18n/messages/hi.json
index 59c769f96..3f367177e 100644
--- a/frontend/src/lib/i18n/messages/hi.json
+++ b/frontend/src/lib/i18n/messages/hi.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "चालान (PDF)",
     "exportCsvHint": "सीएसवी पाँच फ़ाइलें डाउनलोड करता है: सारांश, दैनिक, कर, आइटम और भुगतान।",
     "exportCsvStarted": "सारांश, दैनिक, कर, आइटम और भुगतान CSV फ़ाइलें डाउनलोड हो रही हैं…",
     "exportCustomerSales": "ग्राहक बिक्री",
diff --git a/frontend/src/lib/i18n/messages/id.json b/frontend/src/lib/i18n/messages/id.json
index 7360835be..d6932da3a 100644
--- a/frontend/src/lib/i18n/messages/id.json
+++ b/frontend/src/lib/i18n/messages/id.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Faktur (PDF)",
     "exportCsvHint": "CSV mengunduh lima berkas: ringkasan, harian, pajak, item, dan pembayaran.",
     "exportCsvStarted": "Mengunduh berkas CSV ringkasan, harian, pajak, item, dan pembayaran…",
     "exportCustomerSales": "Penjualan pelanggan",
diff --git a/frontend/src/lib/i18n/messages/it.json b/frontend/src/lib/i18n/messages/it.json
index 6718362bd..9f6fc41c7 100644
--- a/frontend/src/lib/i18n/messages/it.json
+++ b/frontend/src/lib/i18n/messages/it.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Fatture (PDF)",
     "exportCsvHint": "Il CSV scarica cinque file: riepilogo, giornaliero, imposte, articoli e pagamenti.",
     "exportCsvStarted": "Download dei file CSV di riepilogo, giornaliero, imposte, articoli e pagamenti in corso…",
     "exportCustomerSales": "Vendite per cliente",
diff --git a/frontend/src/lib/i18n/messages/ja.json b/frontend/src/lib/i18n/messages/ja.json
index c53391fa4..3b66c4b75 100644
--- a/frontend/src/lib/i18n/messages/ja.json
+++ b/frontend/src/lib/i18n/messages/ja.json
@@ -405,6 +405,7 @@
     "exportXlsx": "Excel（.xlsx）",
     "exportCsv": "CSV（.csv）",
     "exportPdf": "PDF（.pdf）",
+    "exportInvoicesPdf": "請求書（PDF）",
     "exportCsvHint": "CSVでは概要、日次、税金、明細、支払いの5つのファイルをダウンロードします。",
     "exportCsvStarted": "概要、日次、税金、明細、支払いのCSVファイルをダウンロードしています…",
     "exportCustomerSales": "顧客別売上",
diff --git a/frontend/src/lib/i18n/messages/ko.json b/frontend/src/lib/i18n/messages/ko.json
index 3692f8960..db4d0b9de 100644
--- a/frontend/src/lib/i18n/messages/ko.json
+++ b/frontend/src/lib/i18n/messages/ko.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "청구서 (PDF)",
     "exportCsvHint": "CSV는 요약, 일별, 세금, 항목, 결제 다섯 파일을 다운로드합니다.",
     "exportCsvStarted": "요약, 일별, 세금, 항목 및 결제 CSV 파일을 다운로드하는 중…",
     "exportCustomerSales": "고객별 매출",
diff --git a/frontend/src/lib/i18n/messages/ne.json b/frontend/src/lib/i18n/messages/ne.json
index 5134891cb..5975be586 100644
--- a/frontend/src/lib/i18n/messages/ne.json
+++ b/frontend/src/lib/i18n/messages/ne.json
@@ -342,6 +342,7 @@
     "exportXlsx": "एक्सेल (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "बीजकहरू (PDF)",
     "exportCsvHint": "CSV ले पाँच फाइलहरू डाउनलोड गर्छ: सारांश, दैनिक, करहरू, वस्तुहरू र भुक्तानीहरू।",
     "exportCsvStarted": "सारांश, दैनिक, करहरू, वस्तुहरू र भुक्तानीहरू CSV फाइलहरू डाउनलोड गर्दै...",
     "exportCustomerSales": "ग्राहक बिक्री",
diff --git a/frontend/src/lib/i18n/messages/nl.json b/frontend/src/lib/i18n/messages/nl.json
index 3b4a18af5..41cc11ef0 100644
--- a/frontend/src/lib/i18n/messages/nl.json
+++ b/frontend/src/lib/i18n/messages/nl.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Facturen (PDF)",
     "exportCsvHint": "CSV downloadt vijf bestanden: samenvatting, dagelijks, belastingen, artikelen en betalingen.",
     "exportCsvStarted": "Samenvatting, dagelijks, belastingen, artikelen en betalingen CSV-bestanden downloaden…",
     "exportCustomerSales": "Klantverkoop",
diff --git a/frontend/src/lib/i18n/messages/pt.json b/frontend/src/lib/i18n/messages/pt.json
index 31085d825..f7b92e279 100644
--- a/frontend/src/lib/i18n/messages/pt.json
+++ b/frontend/src/lib/i18n/messages/pt.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Faturas (PDF)",
     "exportCsvHint": "O CSV baixa cinco arquivos: resumo, diário, impostos, itens e pagamentos.",
     "exportCsvStarted": "Baixando arquivos CSV de resumo, diário, impostos, itens e pagamentos…",
     "exportCustomerSales": "Vendas por cliente",
diff --git a/frontend/src/lib/i18n/messages/ru.json b/frontend/src/lib/i18n/messages/ru.json
index 32d48a48a..5374d1843 100644
--- a/frontend/src/lib/i18n/messages/ru.json
+++ b/frontend/src/lib/i18n/messages/ru.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Счета (PDF)",
     "exportCsvHint": "CSV загружает пять файлов: сводку, по дням, налоги, позиции и платежи.",
     "exportCsvStarted": "Загрузка CSV-файлов сводки, по дням, налогов, позиций и платежей…",
     "exportCustomerSales": "Продажи по клиентам",
diff --git a/frontend/src/lib/i18n/messages/sq.json b/frontend/src/lib/i18n/messages/sq.json
index 221918e0e..1d8679449 100644
--- a/frontend/src/lib/i18n/messages/sq.json
+++ b/frontend/src/lib/i18n/messages/sq.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Faturat (PDF)",
     "exportCsvHint": "Shkarkimi CSV jep pesë skedarë: përmbledhjen, ditoren, taksat, artikujt dhe pagesat.",
     "exportCsvStarted": "Po shkarkohen skedarët CSV të përmbledhjes, ditores, taksave, artikujve dhe pagesave...",
     "exportCustomerSales": "Shitjet sipas klientit",
diff --git a/frontend/src/lib/i18n/messages/th.json b/frontend/src/lib/i18n/messages/th.json
index 1232da0b4..5040eab7d 100644
--- a/frontend/src/lib/i18n/messages/th.json
+++ b/frontend/src/lib/i18n/messages/th.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "ใบแจ้งหนี้ (PDF)",
     "exportCsvHint": "CSV จะดาวน์โหลด 5 ไฟล์: สรุป รายวัน ภาษี รายการสินค้า และการชำระเงิน",
     "exportCsvStarted": "กำลังดาวน์โหลดไฟล์ CSV สรุป รายวัน ภาษี รายการสินค้า และการชำระเงิน…",
     "exportCustomerSales": "ยอดขายตามลูกค้า",
diff --git a/frontend/src/lib/i18n/messages/tr.json b/frontend/src/lib/i18n/messages/tr.json
index e485b3b8e..6e3fc6b42 100644
--- a/frontend/src/lib/i18n/messages/tr.json
+++ b/frontend/src/lib/i18n/messages/tr.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Faturalar (PDF)",
     "exportCsvHint": "CSV beş dosya indirir: özet, günlük, vergiler, ürünler ve ödemeler.",
     "exportCsvStarted": "Özet, günlük, vergi, ürün ve ödeme CSV dosyaları indiriliyor…",
     "exportCustomerSales": "Müşteri satışları",
diff --git a/frontend/src/lib/i18n/messages/ur.json b/frontend/src/lib/i18n/messages/ur.json
index ec46884c6..c8aaf7139 100644
--- a/frontend/src/lib/i18n/messages/ur.json
+++ b/frontend/src/lib/i18n/messages/ur.json
@@ -342,6 +342,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "انوائسز (PDF)",
     "exportCsvHint": "CSV پانچ فائلیں ڈاؤن لوڈ کرتا ہے: خلاصہ، روزانہ، ٹیکس، آئٹمز اور ادائیگیاں۔",
     "exportCsvStarted": "خلاصہ، روزانہ، ٹیکس، آئٹمز اور ادائیگیوں کی CSV فائلیں ڈاؤن لوڈ ہو رہی ہیں…",
     "exportCustomerSales": "کسٹمر سیلز",
diff --git a/frontend/src/lib/i18n/messages/vi.json b/frontend/src/lib/i18n/messages/vi.json
index 1e6822835..a36ab1d97 100644
--- a/frontend/src/lib/i18n/messages/vi.json
+++ b/frontend/src/lib/i18n/messages/vi.json
@@ -341,6 +341,7 @@
     "exportXlsx": "Excel (.xlsx)",
     "exportCsv": "CSV (.csv)",
     "exportPdf": "PDF (.pdf)",
+    "exportInvoicesPdf": "Hóa đơn (PDF)",
     "exportCsvHint": "Tải CSV gồm năm tệp: tổng hợp, theo ngày, thuế, chi tiết và thanh toán.",
     "exportCsvStarted": "Đang tải các tệp CSV tổng hợp, theo ngày, thuế, chi tiết và thanh toán…",
     "exportCustomerSales": "Doanh số theo khách hàng",
diff --git a/frontend/src/lib/i18n/messages/zh-tw.json b/frontend/src/lib/i18n/messages/zh-tw.json
index 25ba5259f..1f19d65c5 100644
--- a/frontend/src/lib/i18n/messages/zh-tw.json
+++ b/frontend/src/lib/i18n/messages/zh-tw.json
@@ -405,6 +405,7 @@
     "exportXlsx": "Excel（.xlsx）",
     "exportCsv": "CSV（.csv）",
     "exportPdf": "PDF（.pdf）",
+    "exportInvoicesPdf": "發票（PDF）",
     "exportCsvHint": "CSV會下載五個檔案：彙總、每日、稅項、明細和付款。",
     "exportCsvStarted": "正在下載彙總、每日、稅項、明細和付款CSV檔案…",
     "exportCustomerSales": "客戶銷售",
diff --git a/frontend/src/lib/i18n/messages/zh.json b/frontend/src/lib/i18n/messages/zh.json
index 30e133f8d..1e34d3655 100644
--- a/frontend/src/lib/i18n/messages/zh.json
+++ b/frontend/src/lib/i18n/messages/zh.json
@@ -405,6 +405,7 @@
     "exportXlsx": "Excel（.xlsx）",
     "exportCsv": "CSV（.csv）",
     "exportPdf": "PDF（.pdf）",
+    "exportInvoicesPdf": "发票（PDF）",
     "exportCsvHint": "CSV会下载五个文件：汇总、每日、税项、明细和付款。",
     "exportCsvStarted": "正在下载汇总、每日、税项、明细和付款CSV文件…",
     "exportCustomerSales": "客户销售",
diff --git a/main/routes/reports.ts b/main/routes/reports.ts
index 227138c6a..c1e883429 100644
--- a/main/routes/reports.ts
+++ b/main/routes/reports.ts
@@ -55,6 +55,12 @@ import {
   serializeDailySalesExportXlsx,
   type DailySalesExportCsvPart,
 } from '../services/daily-sales-export-files';
+import {
+  buildDailyInvoicesExportDataset,
+  DAILY_INVOICES_EXPORT_MAX_RANGE_DAYS,
+  dailyInvoicesExportFilename,
+  serializeDailyInvoicesExportHtml,
+} from '../services/daily-invoices-export';
 import {
   buildCustomerSalesDataset,
   customerSalesExportFilename,
@@ -1886,6 +1892,60 @@ router.get(
   },
 );
 
+// Owner-only compiled daily invoices export (print-styled A4 HTML for PDF/browser print across 1..366 business days).
+router.get(
+  '/daily-invoices/export',
+  requirePermission('reports.daily-sales.export'),
+  async (req: Request, res: Response) => {
+    try {
+      const rawFormat =
+        req.query.format === undefined || req.query.format === '' ? 'html' : req.query.format;
+      if (rawFormat !== 'html') {
+        return res.status(400).json({ error: 'format must be html' });
+      }
+      const range = resolveDailySalesExportRange(
+        {
+          date: req.query.date,
+          from: req.query.from,
+          to: req.query.to,
+          defaultDate: reportToday(),
+        },
+        reportToday(),
+        DAILY_INVOICES_EXPORT_MAX_RANGE_DAYS,
+      );
+      const dataset = buildDailyInvoicesExportDataset({
+        from: range.fromDate,
+        to: range.toDate,
+      });
+      const html = serializeDailyInvoicesExportHtml(dataset);
+      const filename = dailyInvoicesExportFilename(
+        { fromDate: range.fromDate, toDate: range.toDate },
+        'html',
+      );
+      res.setHeader('Content-Type', 'text/html; charset=utf-8');
+      res.setHeader('Content-Disposition', `attachment; filename="${filename}"`);
+      return res.send(html);
+    } catch (error: unknown) {
+      if (error instanceof DailySalesExportValidationError) {
+        return res.status(400).json({ error: error.message });
+      }
+      const statusCode =
+        typeof error === 'object' && error !== null
+          ? (error as { statusCode?: number }).statusCode
+          : undefined;
+      const message = error instanceof Error ? error.message : 'Internal server error';
+      if (statusCode === 400) {
+        return res.status(400).json({ error: message });
+      }
+      if (statusCode === 409) {
+        return res.status(409).json({ error: message });
+      }
+      console.error('[API] Daily invoices export error:', error);
+      res.status(statusCode || 500).json({ error: statusCode ? message : 'Internal server error' });
+    }
+  },
+);
+
 // Owner-only: one row per item sold with the bill's customer details (PII).
 router.get(
   '/customer-sales/export',
diff --git a/main/services/daily-invoices-export.ts b/main/services/daily-invoices-export.ts
new file mode 100644
index 000000000..833fec409
--- /dev/null
+++ b/main/services/daily-invoices-export.ts
@@ -0,0 +1,1704 @@
+import type { Database } from 'better-sqlite3';
+import Decimal from 'decimal.js';
+import {
+  dayBoundsInTimezone,
+  getDatabase,
+  getSettingValue,
+  parseDbTimestamp,
+  tenantBusinessDayStartTime,
+} from '../db';
+import {
+  formatMoney,
+  formatNumber,
+  getCountryByCode,
+  getCurrencyMinorUnitFactor,
+  resolveRegionalSnapshot,
+  type LocalePreferences,
+} from '../countries';
+import { getOrdersWithItemsForBills } from '../routes/bills';
+import { getTenantCurrency } from './refund';
+import { getActiveCountryPack } from './tax';
+import { resolveTaxComponents, type DisplayTaxComponent } from './tax-components';
+import {
+  buildDailySalesExportDataset,
+  DailySalesExportValidationError,
+  dailySalesSummaryMetricRows,
+  MAX_DAILY_SALES_HTML_BYTES,
+  resolveDailySalesExportRange,
+  resolveExportTimezone,
+  type DailySalesExportDataset,
+  type DailySalesExportQueryInput,
+} from './daily-sales-export';
+import { isExcludedFromBillReceipt } from '../../shared/order-item-status';
+
+export const DAILY_INVOICES_EXPORT_MAX_RANGE_DAYS = 366;
+export const MAX_DAILY_INVOICES_COUNT = 5000;
+const SQLITE_IN_CHUNK_SIZE = 500;
+
+export function dailyInvoicesExportFilename(
+  range: { fromDate: string; toDate: string } | string,
+  ext: 'html' | 'pdf' = 'html',
+): string {
+  const fromDate = typeof range === 'string' ? range : range.fromDate;
+  const toDate = typeof range === 'string' ? range : range.toDate;
+  const span = fromDate === toDate ? fromDate : `${fromDate}_to_${toDate}`;
+  return `invoices-${span}.${ext}`;
+}
+
+export type DailyInvoiceStatus = 'paid' | 'partially_refunded' | 'refunded';
+
+export type DailyInvoiceLineItem = {
+  id: number;
+  product_id: string;
+  product_name: string;
+  product_sku: string | null;
+  quantity: number;
+  unit_price: number;
+  subtotal: number;
+  discount_amount: number;
+  tax_amount: number;
+  total: number;
+  variant_label: string;
+  addons_label: string;
+  status: string;
+};
+
+export type DailyInvoicePaymentLine = {
+  method: string;
+  amount: number;
+  transaction_id: string;
+  timestamp_local: string;
+};
+
+export type DailyInvoiceRefundLine = {
+  id: number;
+  amount: number;
+  method: string;
+  reason: string;
+  created_at_local: string;
+  in_window: boolean;
+  scope_label: 'In Period' | 'Outside Period';
+  item_name: string | null;
+  item_quantity: number | null;
+  item_variant: string;
+};
+
+export type DailyInvoicePriorBillRefundLine = {
+  id: number;
+  bill_id: number;
+  bill_number: string;
+  bill_paid_at_local: string;
+  amount: number;
+  method: string;
+  reason: string;
+  created_at_local: string;
+  item_name: string | null;
+  item_quantity: number | null;
+  item_variant: string;
+};
+
+export type DailyInvoiceCard = {
+  id: number;
+  bill_number: string;
+  order_id: number;
+  order_number: string;
+  order_type: string;
+  table_number: string | null;
+  server_name: string | null;
+  customer_name: string | null;
+  customer_phone: string | null;
+  customer_email: string | null;
+  customer_tax_id: string | null;
+  status: DailyInvoiceStatus;
+  status_badge: '[PAID]' | '[PARTIALLY REFUNDED]' | '[REFUNDED]';
+  created_at_local: string;
+  paid_at_local: string;
+  subtotal: number;
+  discount_amount: number;
+  service_charge: number;
+  packaging_charge: number;
+  delivery_charge: number;
+  tax_amount: number;
+  tax_components: DisplayTaxComponent[];
+  tip_amount: number;
+  round_off: number;
+  total: number;
+  paid_amount: number;
+  items: DailyInvoiceLineItem[];
+  payments: DailyInvoicePaymentLine[];
+  refunds: DailyInvoiceRefundLine[];
+  refund_total: number;
+  refund_in_window_total: number;
+  refund_out_of_window_total: number;
+};
+
+export type DailyInvoicesVatSummaryRow = {
+  tax_name: string;
+  tax_rate: number | null;
+  taxable_base: number | null;
+  tax_amount: number;
+  gross_amount: number | null;
+  shared_base: boolean;
+  base_additive: boolean;
+  incomplete_detail: boolean;
+};
+
+export type DailyInvoicesExportDataset = {
+  store: {
+    legal_name: string;
+    tax_id: string;
+    tax_id_label: string;
+    address: string;
+    country: string;
+  };
+  currency: string;
+  locale: string;
+  locale_preferences: LocalePreferences;
+  timezone: string;
+  business_day_start: string;
+  business_date: string;
+  from_date: string;
+  to_date: string;
+  day_count: number;
+  total_invoices_count: number;
+  total_gross_sales: number;
+  net_base: number;
+  tax_collected: number;
+  total_refunds: number;
+  in_window_refunds_on_included_bills: number;
+  in_window_refunds_on_prior_bills: number;
+  post_window_refunds_on_included_bills: number;
+  lifetime_refunds_on_included_bills: number;
+  prior_bill_refunds: DailyInvoicePriorBillRefundLine[];
+  net_revenue: number;
+  vat_summary: DailyInvoicesVatSummaryRow[];
+  sales: DailySalesExportDataset;
+  invoices: DailyInvoiceCard[];
+};
+
+export type DailyInvoicesExportOptions = {
+  maxInvoicesCount?: number;
+};
+
+export type DailyInvoicesHtmlOptions = {
+  locale?: string;
+  preferences?: LocalePreferences;
+};
+
+const REPORT_FONT_STACK = [
+  'system-ui',
+  '-apple-system',
+  '"Segoe UI"',
+  'Roboto',
+  '"Helvetica Neue"',
+  'Arial',
+  '"Noto Sans"',
+  '"Noto Sans Arabic"',
+  '"Noto Sans Hebrew"',
+  '"Noto Sans Devanagari"',
+  '"Noto Sans Bengali"',
+  '"Noto Sans Tamil"',
+  '"Noto Sans Thai"',
+  '"Noto Sans CJK SC"',
+  '"PingFang SC"',
+  '"Microsoft YaHei"',
+  '"Hiragino Sans"',
+  '"Malgun Gothic"',
+  'sans-serif',
+].join(', ');
+
+const REPORT_MONO_STACK = [
+  'ui-monospace',
+  'SFMono-Regular',
+  'Menlo',
+  'Consolas',
+  '"Liberation Mono"',
+  'monospace',
+  REPORT_FONT_STACK,
+].join(', ');
+
+function escapeHtml(value: unknown): string {
+  return String(value ?? '')
+    .replace(/&/g, '&amp;')
+    .replace(/</g, '&lt;')
+    .replace(/>/g, '&gt;')
+    .replace(/"/g, '&quot;')
+    .replace(/'/g, '&#39;');
+}
+
+function readDbSetting(db: Database, key: string): string {
+  try {
+    const row = db.prepare('SELECT value FROM settings WHERE key = ?').get(key) as
+      | { value?: unknown }
+      | undefined;
+    if (typeof row?.value === 'string' && row.value.trim()) {
+      return row.value.trim();
+    }
+  } catch {}
+  const fallback = getSettingValue(key);
+  return typeof fallback === 'string' ? fallback.trim() : '';
+}
+
+function resolveTaxIdLabel(db: Database, storeCountry: string): string {
+  const normalizedCountry = storeCountry.trim().toUpperCase();
+  try {
+    const row = db
+      .prepare(
+        `
+        SELECT pack.id AS pack_id, pack.country AS pack_country, version.pack_json
+        FROM country_packs AS pack
+        JOIN country_pack_versions AS version ON version.id = pack.active_version_id
+        WHERE pack.country IN (?, '*') AND pack.status = 'active'
+        ORDER BY CASE WHEN pack.country = ? THEN 0 ELSE 1 END, pack.updated_at DESC
+        LIMIT 1
+      `,
+      )
+      .get(normalizedCountry, normalizedCountry) as
+      | { pack_id?: string; pack_country?: string; pack_json?: string }
+      | undefined;
+    if (
+      row?.pack_json &&
+      (row.pack_country === normalizedCountry ||
+        (row.pack_country !== '*' && row.pack_id !== 'local-generic'))
+    ) {
+      const parsed = JSON.parse(row.pack_json) as { registrationNumberLabel?: unknown };
+      if (
+        typeof parsed?.registrationNumberLabel === 'string' &&
+        parsed.registrationNumberLabel.trim()
+      ) {
+        return parsed.registrationNumberLabel.trim();
+      }
+    }
+  } catch {}
+
+  try {
+    const activePack = getActiveCountryPack(normalizedCountry);
+    if (
+      activePack &&
+      (activePack.country === normalizedCountry ||
+        (activePack.country !== '*' && activePack.id !== 'local-generic')) &&
+      typeof activePack.registrationNumberLabel === 'string' &&
+      activePack.registrationNumberLabel.trim()
+    ) {
+      return activePack.registrationNumberLabel.trim();
+    }
+  } catch {}
+
+  return getCountryByCode(normalizedCountry)?.taxIdLabel || 'Tax ID';
+}
+
+function extractBillSequenceNumber(billNumber: string): number | null {
+  const match = /(?:^|[^0-9])(\d{1,12})$/.exec(String(billNumber ?? '').trim());
+  if (!match) return null;
+  const parsed = Number.parseInt(match[1], 10);
+  return Number.isSafeInteger(parsed) ? parsed : null;
+}
+
+function resolveBusinessDateForTimestamp(
+  paidAtUtc: string,
+  dayWindows: Array<{ businessDate: string; start: string; end: string }>,
+): string {
+  for (const w of dayWindows) {
+    if (paidAtUtc >= w.start && paidAtUtc < w.end) {
+      return w.businessDate;
+    }
+  }
+  return dayWindows[0]?.businessDate ?? '';
+}
+
+function storeLocalTimestamp(stored: string | null | undefined, timezone: string): string {
+  if (!stored) return '';
+  const instant = parseDbTimestamp(stored);
+  if (Number.isNaN(instant.getTime())) return String(stored);
+  return new Intl.DateTimeFormat('sv-SE', {
+    timeZone: timezone,
+    year: 'numeric',
+    month: '2-digit',
+    day: '2-digit',
+    hour: '2-digit',
+    minute: '2-digit',
+    second: '2-digit',
+    hour12: false,
+  }).format(instant);
+}
+
+function formatVariantLabel(raw: unknown): string {
+  if (!raw) return '';
+  let parsed: unknown = raw;
+  if (typeof raw === 'string') {
+    const trimmed = raw.trim();
+    if (!trimmed) return '';
+    try {
+      parsed = JSON.parse(trimmed);
+    } catch {
+      return trimmed;
+    }
+  }
+  if (Array.isArray(parsed)) {
+    return parsed
+      .map((entry) => {
+        if (!entry || typeof entry !== 'object') return String(entry ?? '').trim();
+        const obj = entry as Record<string, unknown>;
+        const name = String(obj.option_name ?? obj.name ?? obj.value ?? obj.label ?? '').trim();
+        const group = String(obj.group_name ?? obj.group ?? '').trim();
+        return group && name ? `${group}: ${name}` : name;
+      })
+      .filter(Boolean)
+      .join(', ');
+  }
+  if (parsed && typeof parsed === 'object') {
+    const obj = parsed as Record<string, unknown>;
+    if (typeof obj.name === 'string' || typeof obj.option_name === 'string') {
+      const name = String(obj.option_name ?? obj.name ?? '').trim();
+      const group = String(obj.group_name ?? obj.group ?? '').trim();
+      return group && name ? `${group}: ${name}` : name;
+    }
+    return Object.entries(obj)
+      .map(([k, v]) => {
+        if (v && typeof v === 'object') {
+          const inner = v as Record<string, unknown>;
+          const val = String(inner.name ?? inner.option_name ?? inner.value ?? '').trim();
+          return val ? `${k}: ${val}` : '';
+        }
+        const val = String(v ?? '').trim();
+        return val ? `${k}: ${val}` : '';
+      })
+      .filter(Boolean)
+      .join(', ');
+  }
+  return '';
+}
+
+function formatAddonsLabel(effectiveAddons: unknown, rawAddons: unknown): string {
+  const source =
+    Array.isArray(effectiveAddons) && effectiveAddons.length > 0
+      ? effectiveAddons
+      : (() => {
+          if (Array.isArray(rawAddons)) return rawAddons;
+          if (typeof rawAddons === 'string' && rawAddons.trim()) {
+            try {
+              const parsed = JSON.parse(rawAddons);
+              if (Array.isArray(parsed)) return parsed;
+            } catch {}
+          }
+          return [];
+        })();
+  if (!Array.isArray(source) || source.length === 0) return '';
+  return source
+    .map((entry) => {
+      if (!entry || typeof entry !== 'object') return '';
+      const obj = entry as Record<string, unknown>;
+      const name = String(obj.addon_name ?? obj.name ?? '').trim();
+      if (!name) return '';
+      const qty = Number(obj.quantity ?? 1);
+      return Number.isFinite(qty) && qty > 1 ? `+ ${name} (x${qty})` : `+ ${name}`;
+    })
+    .filter(Boolean)
+    .join(', ');
+}
+
+function statusBadgeForPaymentStatus(status: string): {
+  normalized: DailyInvoiceStatus;
+  badge: '[PAID]' | '[PARTIALLY REFUNDED]' | '[REFUNDED]';
+} {
+  if (status === 'refunded') {
+    return { normalized: 'refunded', badge: '[REFUNDED]' };
+  }
+  if (status === 'partially_refunded') {
+    return { normalized: 'partially_refunded', badge: '[PARTIALLY REFUNDED]' };
+  }
+  return { normalized: 'paid', badge: '[PAID]' };
+}
+
+function aggregateVatSummaryByRate(
+  salesDataset: DailySalesExportDataset,
+): DailyInvoicesVatSummaryRow[] {
+  const merged = new Map<
+    string,
+    {
+      tax_name: string;
+      tax_rate: number | null;
+      taxable_base: Decimal | null;
+      tax_amount: Decimal;
+      gross_amount: Decimal | null;
+      shared_base: boolean;
+      base_additive: boolean;
+      incomplete_detail: boolean;
+    }
+  >();
+
+  for (const row of salesDataset.taxes) {
+    const rateKey = row.tax_rate === null ? '' : String(row.tax_rate);
+    const key = `${row.tax_name}\u0000${rateKey}\u0000${row.incomplete_detail ? '1' : '0'}\u0000${row.shared_base ? '1' : '0'}`;
+    const existing = merged.get(key);
+    if (existing) {
+      existing.tax_amount = existing.tax_amount.plus(row.tax_amount);
+      if (existing.taxable_base !== null && row.taxable_base !== null) {
+        existing.taxable_base = existing.taxable_base.plus(row.taxable_base);
+      } else {
+        existing.taxable_base = null;
+      }
+      if (existing.gross_amount !== null && row.gross_amount !== null) {
+        existing.gross_amount = existing.gross_amount.plus(row.gross_amount);
+      } else {
+        existing.gross_amount = null;
+      }
+      existing.shared_base = existing.shared_base || row.shared_base;
+      existing.base_additive = existing.base_additive && row.base_additive;
+      existing.incomplete_detail = existing.incomplete_detail || row.incomplete_detail;
+    } else {
+      merged.set(key, {
+        tax_name: row.tax_name,
+        tax_rate: row.tax_rate,
+        taxable_base: row.taxable_base === null ? null : new Decimal(row.taxable_base),
+        tax_amount: new Decimal(row.tax_amount),
+        gross_amount: row.gross_amount === null ? null : new Decimal(row.gross_amount),
+        shared_base: row.shared_base,
+        base_additive: row.base_additive,
+        incomplete_detail: row.incomplete_detail,
+      });
+    }
+  }
+
+  return Array.from(merged.values()).map((entry) => ({
+    tax_name: entry.tax_name,
+    tax_rate: entry.tax_rate,
+    taxable_base:
+      entry.taxable_base === null
+        ? null
+        : entry.taxable_base.toDecimalPlaces(6, Decimal.ROUND_HALF_UP).toNumber(),
+    tax_amount: entry.tax_amount.toDecimalPlaces(6, Decimal.ROUND_HALF_UP).toNumber(),
+    gross_amount:
+      entry.gross_amount === null
+        ? null
+        : entry.gross_amount.toDecimalPlaces(6, Decimal.ROUND_HALF_UP).toNumber(),
+    shared_base: entry.shared_base,
+    base_additive: entry.base_additive,
+    incomplete_detail: entry.incomplete_detail,
+  }));
+}
+
+function isDatabaseInstance(value: unknown): value is Database {
+  return Boolean(
+    value && typeof value === 'object' && typeof (value as Database).prepare === 'function',
+  );
+}
+
+export function buildDailyInvoicesExportDataset(
+  inputOrDb: DailySalesExportQueryInput | Database,
+  dbOrInput?: Database | DailySalesExportQueryInput,
+  options?: DailyInvoicesExportOptions,
+): DailyInvoicesExportDataset {
+  const db: Database = isDatabaseInstance(inputOrDb)
+    ? inputOrDb
+    : isDatabaseInstance(dbOrInput)
+      ? dbOrInput
+      : getDatabase();
+  const rawInput: DailySalesExportQueryInput = isDatabaseInstance(inputOrDb)
+    ? ((dbOrInput as DailySalesExportQueryInput) ?? '')
+    : inputOrDb;
+
+  const normalizedInput: DailySalesExportQueryInput =
+    typeof rawInput === 'object' &&
+    rawInput !== null &&
+    'fromDate' in (rawInput as Record<string, unknown>) &&
+    'toDate' in (rawInput as Record<string, unknown>)
+      ? {
+          from: (rawInput as Record<string, unknown>).fromDate,
+          to: (rawInput as Record<string, unknown>).toDate,
+        }
+      : rawInput;
+
+  const range = resolveDailySalesExportRange(
+    normalizedInput,
+    undefined,
+    DAILY_INVOICES_EXPORT_MAX_RANGE_DAYS,
+  );
+
+  const prelimTimezone = readDbSetting(db, 'timezone') || resolveExportTimezone();
+  const prelimBusinessDayStart = tenantBusinessDayStartTime(db);
+  const prelimDayWindows = range.dates.map((businessDate) => {
+    const [start, end] = dayBoundsInTimezone(businessDate, prelimTimezone, prelimBusinessDayStart);
+    return { businessDate, start, end };
+  });
+  const prelimStartUtc = prelimDayWindows[0].start;
+  const prelimEndUtc = prelimDayWindows[prelimDayWindows.length - 1].end;
+
+  const maxInvoicesCount = options?.maxInvoicesCount ?? MAX_DAILY_INVOICES_COUNT;
+  const countRow = db
+    .prepare(
+      `
+      SELECT COUNT(*) AS count
+      FROM bills b
+      WHERE b.paid_at >= ? AND b.paid_at < ?
+        AND b.payment_status IN ('paid', 'partially_refunded', 'refunded')
+    `,
+    )
+    .get(prelimStartUtc, prelimEndUtc) as { count?: number } | undefined;
+  const totalMatchingBills = Number(countRow?.count ?? 0);
+  if (totalMatchingBills > maxInvoicesCount) {
+    throw new DailySalesExportValidationError(
+      `Export exceeds maximum invoice count (${maxInvoicesCount}); please narrow the date range`,
+    );
+  }
+
+  const sales = buildDailySalesExportDataset(
+    range.isSingleDay ? { date: range.fromDate } : { from: range.fromDate, to: range.toDate },
+    db,
+    { maxRangeDays: DAILY_INVOICES_EXPORT_MAX_RANGE_DAYS },
+  );
+
+  const timezone = sales.summary.timezone || prelimTimezone;
+  const businessDayStart = sales.summary.business_day_start || prelimBusinessDayStart;
+  const currency = sales.summary.currency || getTenantCurrency(db);
+  const minorFactor = getCurrencyMinorUnitFactor(currency);
+
+  const storeLegalName = readDbSetting(db, 'business_name') || 'FloCafe Store';
+  const storeAddress = readDbSetting(db, 'business_address');
+  const storeTaxId = readDbSetting(db, 'tax_registration_number');
+  const storeCountry = readDbSetting(db, 'country');
+  const taxIdLabel = resolveTaxIdLabel(db, storeCountry);
+
+  let resolvedLocale = 'en-US';
+  let resolvedPreferences: LocalePreferences = {
+    currencyDisplay: 'rial',
+    digits: 'locale',
+    calendar: 'locale',
+  };
+  try {
+    const regionalSnapshot = resolveRegionalSnapshot({
+      country: storeCountry || undefined,
+      currency: currency || undefined,
+      timezone: timezone || undefined,
+      currency_display: readDbSetting(db, 'currency_display') || undefined,
+      number_digits: readDbSetting(db, 'number_digits') || undefined,
+      calendar: readDbSetting(db, 'calendar') || undefined,
+    });
+    resolvedLocale = regionalSnapshot.locale || 'en-US';
+    resolvedPreferences = regionalSnapshot.preferences;
+  } catch {}
+
+  const dayWindows = range.dates.map((businessDate) => {
+    const [start, end] = dayBoundsInTimezone(businessDate, timezone, businessDayStart);
+    return { businessDate, start, end };
+  });
+  const windowStartUtc = dayWindows[0].start;
+  const windowEndUtc = dayWindows[dayWindows.length - 1].end;
+
+  type BillQueryRow = {
+    id: number;
+    bill_number: string;
+    order_id: number;
+    customer_id: string | null;
+    split_group_id: string | null;
+    subtotal: number;
+    tax_amount: number;
+    tax_breakdown: string | null;
+    tax_snapshot: string | null;
+    discount_amount: number;
+    delivery_charge: number;
+    packaging_charge: number;
+    service_charge: number;
+    round_off: number;
+    total: number;
+    paid_amount: number;
+    payment_status: string;
+    payment_details: string | null;
+    paid_at: string;
+    created_at: string;
+    order_number: string | null;
+    order_type: string | null;
+    table_number: string | null;
+    server_name: string | null;
+    customer_name: string | null;
+    customer_phone: string | null;
+    customer_email: string | null;
+  };
+
+  const rawBillRows = db
+    .prepare(
+      `
+      SELECT
+        b.id,
+        b.bill_number,
+        b.order_id,
+        b.customer_id,
+        b.split_group_id,
+        COALESCE(b.subtotal, 0) AS subtotal,
+        COALESCE(b.tax_amount, 0) AS tax_amount,
+        b.tax_breakdown,
+        b.tax_snapshot,
+        COALESCE(b.discount_amount, 0) AS discount_amount,
+        COALESCE(b.delivery_charge, 0) AS delivery_charge,
+        COALESCE(b.packaging_charge, 0) AS packaging_charge,
+        COALESCE(b.service_charge, 0) AS service_charge,
+        COALESCE(b.round_off, 0) AS round_off,
+        COALESCE(b.total, 0) AS total,
+        COALESCE(b.paid_amount, 0) AS paid_amount,
+        b.payment_status,
+        b.payment_details,
+        b.paid_at,
+        b.created_at,
+        o.order_number AS order_number,
+        o.type AS order_type,
+        t.number AS table_number,
+        u.name AS server_name,
+        c.name AS customer_name,
+        c.phone AS customer_phone,
+        c.email AS customer_email
+      FROM bills b
+      LEFT JOIN orders o ON o.id = b.order_id
+      LEFT JOIN tables t ON t.id = o.table_id
+      LEFT JOIN users u ON u.id = o.user_id
+      LEFT JOIN customers c ON c.id = COALESCE(b.customer_id, o.customer_id)
+      WHERE b.paid_at >= ? AND b.paid_at < ?
+        AND b.payment_status IN ('paid', 'partially_refunded', 'refunded')
+      ORDER BY b.paid_at ASC, b.id ASC
+    `,
+    )
+    .all(windowStartUtc, windowEndUtc) as BillQueryRow[];
+
+  const billSortMeta = new Map<number, { businessDate: string; seq: number | null }>();
+  for (const row of rawBillRows) {
+    billSortMeta.set(Number(row.id), {
+      businessDate: resolveBusinessDateForTimestamp(row.paid_at, dayWindows),
+      seq: extractBillSequenceNumber(row.bill_number),
+    });
+  }
+
+  const billRows = [...rawBillRows].sort((a, b) => {
+    const metaA = billSortMeta.get(Number(a.id))!;
+    const metaB = billSortMeta.get(Number(b.id))!;
+    if (metaA.businessDate !== metaB.businessDate) {
+      return metaA.businessDate < metaB.businessDate ? -1 : 1;
+    }
+    if (metaA.seq !== null && metaB.seq !== null && metaA.seq !== metaB.seq) {
+      return metaA.seq - metaB.seq;
+    }
+    if (a.paid_at !== b.paid_at) {
+      return a.paid_at < b.paid_at ? -1 : 1;
+    }
+    if (Number(a.id) !== Number(b.id)) {
+      return Number(a.id) - Number(b.id);
+    }
+    return String(a.bill_number).localeCompare(String(b.bill_number));
+  });
+
+  const paymentMethodMap = new Map<number, string>();
+  try {
+    const pmRows = db.prepare('SELECT id, name FROM payment_methods').all() as Array<{
+      id: number;
+      name: string;
+    }>;
+    for (const pm of pmRows) {
+      paymentMethodMap.set(Number(pm.id), String(pm.name));
+    }
+  } catch {}
+
+  const ordersByBillId = getOrdersWithItemsForBills(db, billRows);
+
+  type RawRefundRow = {
+    id: number;
+    bill_id: number;
+    order_item_id: number | null;
+    amount_cents: number;
+    method: string | null;
+    reason: string | null;
+    created_at: string;
+    item_name: string | null;
+    item_quantity: number | null;
+    item_variant: string | null;
+  };
+
+  const refundsByBillId = new Map<number, RawRefundRow[]>();
+  const includedBillIds = billRows.map((b) => Number(b.id));
+  const includedBillIdSet = new Set<number>(includedBillIds);
+
+  for (let i = 0; i < includedBillIds.length; i += SQLITE_IN_CHUNK_SIZE) {
+    const chunk = includedBillIds.slice(i, i + SQLITE_IN_CHUNK_SIZE);
+    const placeholders = chunk.map(() => '?').join(', ');
+    const rows = db
+      .prepare(
+        `
+        SELECT
+          r.id,
+          r.bill_id,
+          r.order_item_id,
+          r.amount_cents,
+          r.method,
+          r.reason,
+          r.created_at,
+          oi.product_name AS item_name,
+          oi.quantity AS item_quantity,
+          oi.variant_selection AS item_variant
+        FROM refunds r
+        LEFT JOIN order_items oi ON oi.id = r.order_item_id
+        WHERE r.bill_id IN (${placeholders})
+        ORDER BY r.created_at ASC, r.id ASC
+      `,
+      )
+      .all(...chunk) as RawRefundRow[];
+
+    for (const r of rows) {
+      const billId = Number(r.bill_id);
+      const list = refundsByBillId.get(billId) ?? [];
+      list.push(r);
+      refundsByBillId.set(billId, list);
+    }
+  }
+
+  type RawWindowRefundRow = RawRefundRow & {
+    bill_number: string | null;
+    bill_paid_at: string | null;
+  };
+
+  const windowRefundRows = db
+    .prepare(
+      `
+      SELECT
+        r.id,
+        r.bill_id,
+        b.bill_number,
+        b.paid_at AS bill_paid_at,
+        r.order_item_id,
+        r.amount_cents,
+        r.method,
+        r.reason,
+        r.created_at,
+        oi.product_name AS item_name,
+        oi.quantity AS item_quantity,
+        oi.variant_selection AS item_variant
+      FROM refunds r
+      LEFT JOIN bills b ON b.id = r.bill_id
+      LEFT JOIN order_items oi ON oi.id = r.order_item_id
+      WHERE r.created_at >= ? AND r.created_at < ?
+      ORDER BY r.created_at ASC, r.id ASC
+    `,
+    )
+    .all(windowStartUtc, windowEndUtc) as RawWindowRefundRow[];
+
+  let priorBillsRefundDec = new Decimal(0);
+  const priorBillRefunds: DailyInvoicePriorBillRefundLine[] = [];
+  for (const r of windowRefundRows) {
+    if (includedBillIdSet.has(Number(r.bill_id))) continue;
+    const amountDec = new Decimal(Number(r.amount_cents || 0)).div(minorFactor);
+    priorBillsRefundDec = priorBillsRefundDec.plus(amountDec);
+    priorBillRefunds.push({
+      id: Number(r.id),
+      bill_id: Number(r.bill_id),
+      bill_number: String(r.bill_number ?? `#${r.bill_id}`),
+      bill_paid_at_local: storeLocalTimestamp(r.bill_paid_at, timezone),
+      amount: amountDec.toDecimalPlaces(6, Decimal.ROUND_HALF_UP).toNumber(),
+      method: String(r.method || 'cash'),
+      reason: String(r.reason || ''),
+      created_at_local: storeLocalTimestamp(r.created_at, timezone),
+      item_name: r.item_name ? String(r.item_name) : null,
+      item_quantity: r.item_quantity == null ? null : Number(r.item_quantity),
+      item_variant: formatVariantLabel(r.item_variant),
+    });
+  }
+
+  let includedInWindowRefundsDec = new Decimal(0);
+  let includedOutWindowRefundsDec = new Decimal(0);
+  let includedLifetimeRefundsDec = new Decimal(0);
+
+  const invoices: DailyInvoiceCard[] = billRows.map((bill) => {
+    const hydratedOrder = ordersByBillId.get(Number(bill.id)) as
+      | {
+          order_number?: string;
+          type?: string;
+          items?: Array<Record<string, unknown>>;
+        }
+      | undefined;
+
+    const rawItems = Array.isArray(hydratedOrder?.items) ? hydratedOrder!.items : [];
+    const activeBillItems = rawItems.filter((item) => !isExcludedFromBillReceipt(item.status));
+
+    const items: DailyInvoiceLineItem[] = activeBillItems.map((item) => {
+      const qty = Number(item.quantity ?? 1);
+      const unitPrice = Number(item.unit_price ?? 0);
+      const subtotal = Number(item.subtotal ?? unitPrice * qty);
+      const discountAmount = Number(item.discount_amount ?? 0);
+      const taxAmount = Number(item.tax_amount ?? 0);
+      const total = Number(item.total ?? subtotal);
+      return {
+        id: Number(item.id ?? 0),
+        product_id: String(item.product_id ?? ''),
+        product_name: String(item.product_name ?? 'Item'),
+        product_sku: item.product_sku == null ? null : String(item.product_sku),
+        quantity: qty,
+        unit_price: unitPrice,
+        subtotal,
+        discount_amount: discountAmount,
+        tax_amount: taxAmount,
+        total,
+        variant_label: formatVariantLabel(item.variant_selection),
+        addons_label: formatAddonsLabel(item.effective_addons, item.addons),
+        status: String(item.status ?? 'ready'),
+      };
+    });
+
+    const taxComponents = resolveTaxComponents({
+      tax_amount: bill.tax_amount,
+      tax_snapshot: bill.tax_snapshot,
+      tax_breakdown: bill.tax_breakdown,
+      items: activeBillItems.map((item) => ({
+        tax_snapshot: item.tax_snapshot,
+        tax_breakdown: item.tax_breakdown,
+        status: null,
+      })),
+    });
+
+    const payments: DailyInvoicePaymentLine[] = [];
+    let tipAmount = 0;
+    if (bill.payment_details) {
+      try {
+        const parsed = JSON.parse(bill.payment_details);
+        const entries = Array.isArray(parsed)
+          ? parsed
+          : parsed && typeof parsed === 'object'
+            ? [parsed]
+            : [];
+        for (const entry of entries) {
+          if (!entry || typeof entry !== 'object') continue;
+          const obj = entry as Record<string, unknown>;
+          const pmId = Number(obj.payment_method_id);
+          const method =
+            (Number.isFinite(pmId) && paymentMethodMap.get(pmId)) ||
+            (typeof obj.method === 'string' && obj.method.trim()) ||
+            'unknown';
+          const amount = Number(obj.amount ?? 0);
+          const txId = typeof obj.transaction_id === 'string' ? obj.transaction_id.trim() : '';
+          const tsRaw =
+            typeof obj.timestamp === 'string' && obj.timestamp.trim()
+              ? obj.timestamp
+              : bill.paid_at;
+          if (typeof obj.tip === 'number' && Number.isFinite(obj.tip)) {
+            tipAmount += obj.tip;
+          } else if (typeof obj.tip_amount === 'number' && Number.isFinite(obj.tip_amount)) {
+            tipAmount += obj.tip_amount;
+          }
+          payments.push({
+            method,
+            amount,
+            transaction_id: txId,
+            timestamp_local: storeLocalTimestamp(tsRaw, timezone),
+          });
+        }
+      } catch {}
+    }
+
+    const rawRefunds = refundsByBillId.get(Number(bill.id)) ?? [];
+
+    let refundTotalDec = new Decimal(0);
+    let refundInWindowDec = new Decimal(0);
+    let refundOutWindowDec = new Decimal(0);
+
+    const refunds: DailyInvoiceRefundLine[] = rawRefunds.map((r) => {
+      const amountDec = new Decimal(Number(r.amount_cents || 0)).div(minorFactor);
+      const inWindow = r.created_at >= windowStartUtc && r.created_at < windowEndUtc;
+      refundTotalDec = refundTotalDec.plus(amountDec);
+      if (inWindow) {
+        refundInWindowDec = refundInWindowDec.plus(amountDec);
+      } else {
+        refundOutWindowDec = refundOutWindowDec.plus(amountDec);
+      }
+      return {
+        id: Number(r.id),
+        amount: amountDec.toDecimalPlaces(6, Decimal.ROUND_HALF_UP).toNumber(),
+        method: String(r.method || 'cash'),
+        reason: String(r.reason || ''),
+        created_at_local: storeLocalTimestamp(r.created_at, timezone),
+        in_window: inWindow,
+        scope_label: inWindow ? 'In Period' : 'Outside Period',
+        item_name: r.item_name ? String(r.item_name) : null,
+        item_quantity: r.item_quantity == null ? null : Number(r.item_quantity),
+        item_variant: formatVariantLabel(r.item_variant),
+      };
+    });
+
+    includedInWindowRefundsDec = includedInWindowRefundsDec.plus(refundInWindowDec);
+    includedOutWindowRefundsDec = includedOutWindowRefundsDec.plus(refundOutWindowDec);
+    includedLifetimeRefundsDec = includedLifetimeRefundsDec.plus(refundTotalDec);
+
+    const { normalized, badge } = statusBadgeForPaymentStatus(bill.payment_status);
+
+    return {
+      id: Number(bill.id),
+      bill_number: String(bill.bill_number),
+      order_id: Number(bill.order_id),
+      order_number: String(bill.order_number ?? hydratedOrder?.order_number ?? `#${bill.order_id}`),
+      order_type: String(bill.order_type ?? hydratedOrder?.type ?? 'takeaway'),
+      table_number: bill.table_number ? String(bill.table_number) : null,
+      server_name: bill.server_name ? String(bill.server_name) : null,
+      customer_name: bill.customer_name ? String(bill.customer_name) : null,
+      customer_phone: bill.customer_phone ? String(bill.customer_phone) : null,
+      customer_email: bill.customer_email ? String(bill.customer_email) : null,
+      customer_tax_id: null,
+      status: normalized,
+      status_badge: badge,
+      created_at_local: storeLocalTimestamp(bill.created_at, timezone),
+      paid_at_local: storeLocalTimestamp(bill.paid_at, timezone),
+      subtotal: Number(bill.subtotal || 0),
+      discount_amount: Number(bill.discount_amount || 0),
+      service_charge: Number(bill.service_charge || 0),
+      packaging_charge: Number(bill.packaging_charge || 0),
+      delivery_charge: Number(bill.delivery_charge || 0),
+      tax_amount: Number(bill.tax_amount || 0),
+      tax_components: taxComponents,
+      tip_amount: tipAmount,
+      round_off: Number(bill.round_off || 0),
+      total: Number(bill.total || 0),
+      paid_amount: Number(bill.paid_amount || 0),
+      items,
+      payments,
+      refunds,
+      refund_total: refundTotalDec.toDecimalPlaces(6, Decimal.ROUND_HALF_UP).toNumber(),
+      refund_in_window_total: refundInWindowDec
+        .toDecimalPlaces(6, Decimal.ROUND_HALF_UP)
+        .toNumber(),
+      refund_out_of_window_total: refundOutWindowDec
+        .toDecimalPlaces(6, Decimal.ROUND_HALF_UP)
+        .toNumber(),
+    };
+  });
+
+  const netBase = new Decimal(sales.summary.gross_collected)
+    .minus(sales.summary.tax_total)
+    .toDecimalPlaces(6, Decimal.ROUND_HALF_UP)
+    .toNumber();
+
+  const vatSummary = aggregateVatSummaryByRate(sales);
+
+  return {
+    store: {
+      legal_name: storeLegalName,
+      tax_id: storeTaxId,
+      tax_id_label: taxIdLabel,
+      address: storeAddress,
+      country: storeCountry,
+    },
+    currency,
+    locale: resolvedLocale,
+    locale_preferences: resolvedPreferences,
+    timezone,
+    business_day_start: businessDayStart,
+    business_date: sales.summary.business_date,
+    from_date: sales.summary.from_date,
+    to_date: sales.summary.to_date,
+    day_count: sales.summary.day_count,
+    total_invoices_count: invoices.length,
+    total_gross_sales: sales.summary.gross_collected,
+    net_base: netBase,
+    tax_collected: sales.summary.tax_total,
+    total_refunds: sales.summary.refunds_issued,
+    in_window_refunds_on_included_bills: includedInWindowRefundsDec
+      .toDecimalPlaces(6, Decimal.ROUND_HALF_UP)
+      .toNumber(),
+    in_window_refunds_on_prior_bills: priorBillsRefundDec
+      .toDecimalPlaces(6, Decimal.ROUND_HALF_UP)
+      .toNumber(),
+    post_window_refunds_on_included_bills: includedOutWindowRefundsDec
+      .toDecimalPlaces(6, Decimal.ROUND_HALF_UP)
+      .toNumber(),
+    lifetime_refunds_on_included_bills: includedLifetimeRefundsDec
+      .toDecimalPlaces(6, Decimal.ROUND_HALF_UP)
+      .toNumber(),
+    prior_bill_refunds: priorBillRefunds,
+    net_revenue: sales.summary.net_collected,
+    vat_summary: vatSummary,
+    sales,
+    invoices,
+  };
+}
+
+export function serializeDailyInvoicesExportHtml(
+  dataset: DailyInvoicesExportDataset,
+  options?: DailyInvoicesHtmlOptions,
+): string {
+  let locale = options?.locale || dataset.locale || '';
+  let preferences = options?.preferences || dataset.locale_preferences;
+
+  if (!locale || !preferences) {
+    try {
+      const snapshot = resolveRegionalSnapshot({
+        country: dataset.store?.country || (getSettingValue('country') ?? undefined),
+        currency: dataset.currency || (getSettingValue('currency') ?? undefined),
+        timezone: dataset.timezone || (getSettingValue('timezone') ?? undefined),
+        currency_display: getSettingValue('currency_display') ?? undefined,
+        number_digits: getSettingValue('number_digits') ?? undefined,
+        calendar: getSettingValue('calendar') ?? undefined,
+      });
+      if (!locale) locale = snapshot.locale;
+      if (!preferences) preferences = snapshot.preferences;
+    } catch {
+      if (!locale) locale = 'en-US';
+    }
+  }
+
+  const resolvedLocale = locale || 'en-US';
+  const resolvedPrefs: LocalePreferences = preferences ?? {
+    currencyDisplay: 'rial',
+    digits: 'locale',
+    calendar: 'locale',
+  };
+  const currency = dataset.currency || 'USD';
+  const numberingSystem = resolvedPrefs.digits === 'latin' ? 'latn' : undefined;
+
+  const fmtMoney = (n: number | null | undefined): string =>
+    n === null || n === undefined || !Number.isFinite(Number(n))
+      ? ''
+      : formatMoney(Number(n), currency, resolvedLocale, resolvedPrefs);
+
+  const fmtNum = (n: number | null | undefined): string =>
+    n === null || n === undefined || !Number.isFinite(Number(n))
+      ? ''
+      : formatNumber(Number(n), resolvedLocale, numberingSystem);
+
+  const fmtRate = (n: number | null | undefined) =>
+    n === null || n === undefined || !Number.isFinite(Number(n)) ? '-' : `${Number(n).toFixed(2)}%`;
+
+  const summaryRowsHtml = dailySalesSummaryMetricRows(dataset.sales.summary)
+    .map(({ metric, value }) => {
+      const rawVal = value === null || value === undefined ? '' : String(value);
+      const displayVal =
+        typeof value === 'number'
+          ? metric.endsWith('_count')
+            ? fmtNum(value)
+            : metric.endsWith('_percent')
+              ? `${Number(value).toFixed(2)}%`
+              : fmtMoney(value)
+          : rawVal;
+      const valueClass = typeof value === 'number' ? 'num' : 'mono';
+      return `<tr data-section="summary" data-metric="${escapeHtml(metric)}" data-value="${escapeHtml(rawVal)}"><td class="mono">${escapeHtml(metric)}</td><td class="${valueClass}">${escapeHtml(displayVal)}</td></tr>`;
+    })
+    .join('\n');
+
+  const refundReconciliationRows = [
+    {
+      scope: 'in_window_refunds_total',
+      label: 'In-Period Refunds (Cover Total)',
+      value: dataset.total_refunds,
+    },
+    {
+      scope: 'in_window_refunds_on_included_bills',
+      label: 'In-Period Refunds on Window Invoices',
+      value: dataset.in_window_refunds_on_included_bills ?? 0,
+    },
+    {
+      scope: 'in_window_refunds_on_prior_bills',
+      label: 'In-Period Refunds on Prior-Period Invoices',
+      value: dataset.in_window_refunds_on_prior_bills ?? 0,
+    },
+    {
+      scope: 'post_window_refunds_on_included_bills',
+      label: 'Outside-Period Refunds on Window Invoices',
+      value: dataset.post_window_refunds_on_included_bills ?? 0,
+    },
+    {
+      scope: 'lifetime_refunds_on_included_bills',
+      label: 'Lifetime Refunds on Window Invoices',
+      value: dataset.lifetime_refunds_on_included_bills ?? 0,
+    },
+  ]
+    .map(
+      (row) =>
+        `<tr data-section="refund-reconciliation" data-scope="${escapeHtml(row.scope)}" data-value="${escapeHtml(row.value)}"><td>${escapeHtml(row.label)}</td><td class="num">${escapeHtml(fmtMoney(row.value))}</td></tr>`,
+    )
+    .join('\n');
+
+  const priorBillRefundsHtml =
+    Array.isArray(dataset.prior_bill_refunds) && dataset.prior_bill_refunds.length > 0
+      ? `<h2>Prior-Period Invoices Refunded in Selected Period</h2>
+        <table data-section="prior-bill-refunds">
+          <thead>
+            <tr>
+              <th>Invoice</th>
+              <th>Original Paid At</th>
+              <th>Refunded At</th>
+              <th>Method / Reason / Item</th>
+              <th class="num">Refund Amount</th>
+            </tr>
+          </thead>
+          <tbody>
+            ${dataset.prior_bill_refunds
+              .map((ref) => {
+                const details: string[] = [ref.method];
+                if (ref.reason) details.push(`Reason: ${ref.reason}`);
+                if (ref.item_name) {
+                  details.push(
+                    `Item: ${ref.item_name}${ref.item_quantity != null ? ` (x${ref.item_quantity})` : ''}${ref.item_variant ? ` [${ref.item_variant}]` : ''}`,
+                  );
+                }
+                return `<tr data-section="prior-bill-refund" data-refund-id="${escapeHtml(ref.id)}" data-bill-number="${escapeHtml(ref.bill_number)}" data-amount="${escapeHtml(ref.amount)}">
+                  <td class="mono">${escapeHtml(ref.bill_number)}</td>
+                  <td class="mono">${escapeHtml(ref.bill_paid_at_local)}</td>
+                  <td class="mono">${escapeHtml(ref.created_at_local)}</td>
+                  <td>${escapeHtml(details.join(' · '))}</td>
+                  <td class="num">${escapeHtml(fmtMoney(ref.amount))}</td>
+                </tr>`;
+              })
+              .join('\n')}
+          </tbody>
+        </table>`
+      : '';
+
+  const vatRateRowsHtml =
+    dataset.vat_summary.length === 0
+      ? '<tr data-empty="vat-summary"><td colspan="5" class="muted">No tax activity in this window.</td></tr>'
+      : dataset.vat_summary
+          .map(
+            (
+              row,
+            ) => `<tr data-section="vat-summary" data-name="${escapeHtml(row.tax_name)}" data-rate="${escapeHtml(row.tax_rate ?? '')}" data-base="${escapeHtml(row.taxable_base ?? '')}" data-tax="${escapeHtml(row.tax_amount)}" data-gross="${escapeHtml(row.gross_amount ?? '')}">
+            <td>${escapeHtml(row.tax_name)}</td>
+            <td class="num">${escapeHtml(fmtRate(row.tax_rate))}</td>
+            <td class="num">${escapeHtml(fmtMoney(row.taxable_base))}</td>
+            <td class="num">${escapeHtml(fmtMoney(row.tax_amount))}</td>
+            <td class="num">${escapeHtml(fmtMoney(row.gross_amount))}</td>
+          </tr>`,
+          )
+          .join('\n');
+
+  const dailyTaxRowsHtml =
+    dataset.sales.taxes.length === 0
+      ? '<tr data-empty="taxes"><td colspan="6" class="muted">No daily tax breakdown rows.</td></tr>'
+      : dataset.sales.taxes
+          .map(
+            (
+              row,
+            ) => `<tr data-section="tax" data-date="${escapeHtml(row.business_date)}" data-name="${escapeHtml(row.tax_name)}" data-rate="${escapeHtml(row.tax_rate ?? '')}" data-base="${escapeHtml(row.taxable_base ?? '')}" data-tax="${escapeHtml(row.tax_amount)}" data-gross="${escapeHtml(row.gross_amount ?? '')}" data-shared-base="${row.shared_base ? 'true' : 'false'}" data-base-additive="${row.base_additive ? 'true' : 'false'}" data-incomplete-detail="${row.incomplete_detail ? 'true' : 'false'}">
+            <td class="mono">${escapeHtml(row.business_date)}</td>
+            <td>${escapeHtml(row.tax_name)}</td>
+            <td class="num">${escapeHtml(fmtRate(row.tax_rate))}</td>
+            <td class="num">${escapeHtml(fmtMoney(row.taxable_base))}</td>
+            <td class="num">${escapeHtml(fmtMoney(row.tax_amount))}</td>
+            <td class="num">${escapeHtml(fmtMoney(row.gross_amount))}</td>
+          </tr>`,
+          )
+          .join('\n');
+
+  const coverPageBreakClass =
+    dataset.invoices.length > 0 ? 'cover-page has-invoices' : 'cover-page';
+
+  const invoiceCardsHtml =
+    dataset.invoices.length === 0
+      ? '<div class="empty-invoices" data-empty="invoices">No issued invoices for the selected business period.</div>'
+      : dataset.invoices
+          .map((inv) => {
+            const orderTypeDisplay = inv.table_number
+              ? `${inv.order_type} (Table ${inv.table_number})`
+              : inv.order_type;
+
+            const customerParts: string[] = [];
+            if (inv.customer_name) customerParts.push(inv.customer_name);
+            if (inv.customer_phone) customerParts.push(inv.customer_phone);
+            if (inv.customer_tax_id)
+              customerParts.push(`${dataset.store.tax_id_label}: ${inv.customer_tax_id}`);
+            const customerDisplay =
+              customerParts.length > 0 ? customerParts.join(' · ') : 'Walk-in';
+
+            const itemRowsHtml = inv.items
+              .map((item) => {
+                const details: string[] = [];
+                if (item.variant_label) details.push(item.variant_label);
+                if (item.addons_label) details.push(item.addons_label);
+                const detailLine =
+                  details.length > 0
+                    ? `<div class="item-meta">${escapeHtml(details.join(' | '))}</div>`
+                    : '';
+                return `<tr class="invoice-item-row" data-item-subtotal="${escapeHtml(item.subtotal)}" data-item-total="${escapeHtml(item.total)}">
+                  <td class="num">${escapeHtml(fmtNum(item.quantity))}</td>
+                  <td>
+                    <span class="item-name">${escapeHtml(item.product_name)}</span>
+                    ${detailLine}
+                  </td>
+                  <td class="num">${escapeHtml(fmtMoney(item.unit_price))}</td>
+                  <td class="num" data-col="item-subtotal">${escapeHtml(fmtMoney(item.subtotal))}</td>
+                  <td class="num" data-col="item-total">${escapeHtml(fmtMoney(item.total))}</td>
+                </tr>`;
+              })
+              .join('\n');
+
+            const taxComponentLines =
+              inv.tax_components.length > 0
+                ? inv.tax_components
+                    .map((comp) => {
+                      const label =
+                        comp.rate !== null
+                          ? `${comp.title} (${Number(comp.rate).toFixed(2)}%)`
+                          : comp.title;
+                      return `<div class="totals-line tax-component-line"><span>${escapeHtml(label)}</span><span class="mono">${escapeHtml(fmtMoney(comp.amount))}</span></div>`;
+                    })
+                    .join('\n')
+                : `<div class="totals-line tax-component-line"><span>Tax</span><span class="mono">${escapeHtml(fmtMoney(inv.tax_amount))}</span></div>`;
+
+            const paymentLinesHtml =
+              inv.payments.length > 0
+                ? inv.payments
+                    .map((pm) => {
+                      const txSuffix = pm.transaction_id ? ` (Tx: ${pm.transaction_id})` : '';
+                      return `<span class="payment-pill">${escapeHtml(pm.method)}: ${escapeHtml(fmtMoney(pm.amount))}${escapeHtml(txSuffix)}</span>`;
+                    })
+                    .join(' ')
+                : `<span class="payment-pill">Paid: ${escapeHtml(fmtMoney(inv.paid_amount))}</span>`;
+
+            const hasRefundBlock =
+              inv.status === 'refunded' ||
+              inv.status === 'partially_refunded' ||
+              inv.refunds.length > 0;
+
+            const inWindowRefTotal = inv.refund_in_window_total ?? inv.refund_total;
+            const outOfWindowRefTotal = inv.refund_out_of_window_total ?? 0;
+
+            const refundBlockHtml = hasRefundBlock
+              ? `<div class="refund-box" data-section="invoice-refunds" data-lifetime-refunded="${escapeHtml(inv.refund_total)}" data-in-window-refunded="${escapeHtml(inWindowRefTotal)}" data-out-of-window-refunded="${escapeHtml(outOfWindowRefTotal)}">
+                  <div class="refund-box-header">
+                    <strong>Refund Details (${escapeHtml(inv.status_badge)})</strong>
+                    <span class="mono">Lifetime Refunded: ${escapeHtml(fmtMoney(inv.refund_total))} · In Selected Period: ${escapeHtml(fmtMoney(inWindowRefTotal))}${outOfWindowRefTotal > 0 ? ` · Outside Period: ${escapeHtml(fmtMoney(outOfWindowRefTotal))}` : ''}</span>
+                  </div>
+                  ${
+                    inv.refunds.length > 0
+                      ? `<ul class="refund-list">
+                          ${inv.refunds
+                            .map((ref) => {
+                              const itemDesc = ref.item_name
+                                ? ` · Item: ${ref.item_name}${ref.item_quantity != null ? ` (x${ref.item_quantity})` : ''}${ref.item_variant ? ` [${ref.item_variant}]` : ''}`
+                                : '';
+                              const reasonDesc = ref.reason ? ` · Reason: ${ref.reason}` : '';
+                              const scopeAttr =
+                                ref.in_window !== false ? 'in-window' : 'out-of-window';
+                              const scopeBadge =
+                                ref.scope_label ||
+                                (ref.in_window !== false ? 'In Period' : 'Outside Period');
+                              return `<li class="refund-entry" data-refund-id="${escapeHtml(ref.id)}" data-refund-scope="${escapeHtml(scopeAttr)}">
+                                <span class="mono">[${escapeHtml(scopeBadge)}] ${escapeHtml(ref.created_at_local)}</span> —
+                                <strong>${escapeHtml(fmtMoney(ref.amount))}</strong>
+                                (${escapeHtml(ref.method)})${escapeHtml(reasonDesc)}${escapeHtml(itemDesc)}
+                              </li>`;
+                            })
+                            .join('\n')}
+                        </ul>`
+                      : ''
+                  }
+                </div>`
+              : '';
+
+            return `<article class="invoice-card" data-section="invoice" data-bill-number="${escapeHtml(inv.bill_number)}" data-order-number="${escapeHtml(inv.order_number)}" data-status="${escapeHtml(inv.status)}">
+              <header class="invoice-header">
+                <div class="invoice-store">
+                  <div class="invoice-store-name">${escapeHtml(dataset.store.legal_name)}</div>
+                  <div class="invoice-store-meta">
+                    <span>${escapeHtml(dataset.store.tax_id_label)}: ${escapeHtml(dataset.store.tax_id || 'N/A')}</span>
+                    ${dataset.store.address ? `<span> · ${escapeHtml(dataset.store.address)}</span>` : ''}
+                  </div>
+                </div>
+                <div class="invoice-title-right">
+                  <span class="status-badge status-${escapeHtml(inv.status)}" data-status-badge="${escapeHtml(inv.status_badge)}">${escapeHtml(inv.status_badge)}</span>
+                  <div class="invoice-number mono">Invoice #${escapeHtml(inv.bill_number)}</div>
+                </div>
+              </header>
+
+              <div class="invoice-meta-grid">
+                <div><strong>Order:</strong> <span class="mono">${escapeHtml(inv.order_number)}</span> (${escapeHtml(orderTypeDisplay)})</div>
+                <div><strong>Paid:</strong> <span class="mono">${escapeHtml(inv.paid_at_local)}</span> (Created: <span class="mono">${escapeHtml(inv.created_at_local)}</span>)</div>
+                <div><strong>Staff:</strong> ${escapeHtml(inv.server_name || 'N/A')}</div>
+                <div><strong>Customer:</strong> ${escapeHtml(customerDisplay)}</div>
+              </div>
+
+              <table class="invoice-items-table">
+                <thead>
+                  <tr>
+                    <th class="num" style="width: 8%;">Qty</th>
+                    <th style="width: 44%;">Item</th>
+                    <th class="num" style="width: 16%;">Unit (${escapeHtml(currency)})</th>
+                    <th class="num" style="width: 16%;">Subtotal (${escapeHtml(currency)})</th>
+                    <th class="num" style="width: 16%;">Total (${escapeHtml(currency)})</th>
+                  </tr>
+                </thead>
+                <tbody>
+                  ${itemRowsHtml}
+                </tbody>
+              </table>
+
+              <div class="invoice-footer-grid">
+                <div class="invoice-payments">
+                  <div class="payments-label"><strong>Payments:</strong> ${paymentLinesHtml}</div>
+                </div>
+                <div class="invoice-totals">
+                  <div class="totals-line"><span>Subtotal</span><span class="mono">${escapeHtml(fmtMoney(inv.subtotal))}</span></div>
+                  ${inv.discount_amount > 0 ? `<div class="totals-line"><span>Discount</span><span class="mono">-${escapeHtml(fmtMoney(inv.discount_amount))}</span></div>` : ''}
+                  ${inv.service_charge > 0 ? `<div class="totals-line"><span>Service Charge</span><span class="mono">${escapeHtml(fmtMoney(inv.service_charge))}</span></div>` : ''}
+                  ${inv.packaging_charge > 0 ? `<div class="totals-line"><span>Packaging Charge</span><span class="mono">${escapeHtml(fmtMoney(inv.packaging_charge))}</span></div>` : ''}
+                  ${inv.delivery_charge > 0 ? `<div class="totals-line"><span>Delivery Charge</span><span class="mono">${escapeHtml(fmtMoney(inv.delivery_charge))}</span></div>` : ''}
+                  ${taxComponentLines}
+                  ${inv.tip_amount > 0 ? `<div class="totals-line"><span>Tip</span><span class="mono">${escapeHtml(fmtMoney(inv.tip_amount))}</span></div>` : ''}
+                  ${inv.round_off !== 0 ? `<div class="totals-line"><span>Round-off</span><span class="mono">${escapeHtml(fmtMoney(inv.round_off))}</span></div>` : ''}
+                  <div class="totals-line totals-grand"><span>Total (${escapeHtml(currency)})</span><span class="mono">${escapeHtml(fmtMoney(inv.total))}</span></div>
+                </div>
+              </div>
+
+              ${refundBlockHtml}
+            </article>`;
+          })
+          .join('\n');
+
+  const html = `<!doctype html>
+<html lang="${escapeHtml(resolvedLocale)}">
+<head>
+<meta charset="utf-8">
+<title>Compiled Daily Invoices — ${escapeHtml(dataset.business_date)}</title>
+<style>
+  @page { size: A4 portrait; margin: 10mm; }
+  * { box-sizing: border-box; }
+  body {
+    font-family: ${REPORT_FONT_STACK};
+    color: #0f172a;
+    margin: 0;
+    padding: 10px;
+    font-size: 9.5px;
+    line-height: 1.3;
+    -webkit-print-color-adjust: exact;
+    print-color-adjust: exact;
+  }
+  .cover-page {
+    padding: 2px 0 6px;
+  }
+  .cover-page.has-invoices {
+    page-break-after: always;
+    break-after: page;
+  }
+  .cover-header {
+    border-bottom: 2px solid #0f172a;
+    padding-bottom: 6px;
+    margin-bottom: 8px;
+  }
+  .cover-header h1 {
+    font-size: 15px;
+    margin: 0 0 3px;
+  }
+  .cover-store-details {
+    font-size: 10.5px;
+    color: #1e293b;
+    margin-bottom: 3px;
+  }
+  .cover-meta {
+    font-size: 9.5px;
+    color: #475569;
+  }
+  .kpi-grid {
+    display: grid;
+    grid-template-columns: repeat(3, 1fr);
+    gap: 6px;
+    margin: 8px 0 10px;
+  }
+  .kpi-card {
+    border: 1px solid #cbd5e1;
+    border-radius: 4px;
+    padding: 5px 7px;
+    background: #f8fafc;
+  }
+  .kpi-label {
+    font-size: 8.5px;
+    text-transform: uppercase;
+    color: #475569;
+    letter-spacing: 0.03em;
+  }
+  .kpi-value {
+    font-family: ${REPORT_MONO_STACK};
+    font-size: 12px;
+    font-weight: 700;
+    color: #0f172a;
+    margin-top: 2px;
+  }
+  h2 {
+    font-size: 11px;
+    margin: 8px 0 4px;
+    border-bottom: 1px solid #cbd5e1;
+    padding-bottom: 2px;
+  }
+  table {
+    width: 100%;
+    border-collapse: collapse;
+    margin-bottom: 6px;
+    table-layout: fixed;
+  }
+  th, td {
+    border: 1px solid #cbd5e1;
+    padding: 2px 5px;
+    text-align: left;
+    vertical-align: top;
+    overflow-wrap: anywhere;
+  }
+  th {
+    background: #f1f5f9;
+    font-weight: 600;
+  }
+  td.num, th.num {
+    text-align: right;
+    font-variant-numeric: tabular-nums;
+    font-family: ${REPORT_MONO_STACK};
+  }
+  td.mono, .mono {
+    font-family: ${REPORT_MONO_STACK};
+  }
+  td.muted {
+    color: #64748b;
+    font-style: italic;
+  }
+  .invoices-flow {
+    display: block;
+  }
+  .appendix-section {
+    page-break-before: always;
+    break-before: page;
+    padding-top: 4px;
+  }
+  .invoice-card {
+    border: 1px solid #94a3b8;
+    border-radius: 4px;
+    padding: 7px 9px;
+    margin-bottom: 8px;
+    background: #ffffff;
+    page-break-inside: avoid;
+    break-inside: avoid;
+  }
+  .invoice-header {
+    display: flex;
+    justify-content: space-between;
+    align-items: flex-start;
+    border-bottom: 1px solid #e2e8f0;
+    padding-bottom: 4px;
+    margin-bottom: 4px;
+  }
+  .invoice-store-name {
+    font-size: 11px;
+    font-weight: 700;
+  }
+  .invoice-store-meta {
+    font-size: 9px;
+    color: #475569;
+  }
+  .invoice-title-right {
+    text-align: right;
+  }
+  .invoice-number {
+    font-size: 11px;
+    font-weight: 700;
+    margin-top: 2px;
+  }
+  .status-badge {
+    display: inline-block;
+    padding: 1px 5px;
+    border-radius: 3px;
+    font-size: 9px;
+    font-weight: 700;
+    font-family: ${REPORT_MONO_STACK};
+  }
+  .status-paid {
+    background: #dcfce7;
+    color: #166534;
+    border: 1px solid #86efac;
+  }
+  .status-partially_refunded {
+    background: #fef3c7;
+    color: #92400e;
+    border: 1px solid #fcd34d;
+  }
+  .status-refunded {
+    background: #fee2e2;
+    color: #991b1b;
+    border: 1px solid #fca5a5;
+  }
+  .invoice-meta-grid {
+    display: grid;
+    grid-template-columns: repeat(2, 1fr);
+    gap: 2px 10px;
+    font-size: 9px;
+    margin-bottom: 5px;
+    color: #334155;
+  }
+  .invoice-items-table {
+    margin-bottom: 5px;
+    font-size: 9px;
+  }
+  .invoice-items-table th, .invoice-items-table td {
+    padding: 2px 4px;
+  }
+  .item-meta {
+    font-size: 8px;
+    color: #64748b;
+  }
+  .invoice-footer-grid {
+    display: flex;
+    justify-content: space-between;
+    align-items: flex-start;
+    gap: 10px;
+    font-size: 9px;
+  }
+  .invoice-payments {
+    flex: 1;
+  }
+  .payment-pill {
+    display: inline-block;
+    background: #f1f5f9;
+    border: 1px solid #cbd5e1;
+    border-radius: 3px;
+    padding: 1px 4px;
+    margin-right: 4px;
+    margin-bottom: 2px;
+    font-family: ${REPORT_MONO_STACK};
+  }
+  .invoice-totals {
+    width: 210px;
+  }
+  .totals-line {
+    display: flex;
+    justify-content: space-between;
+    padding: 1px 0;
+  }
+  .totals-grand {
+    border-top: 1px solid #0f172a;
+    margin-top: 2px;
+    padding-top: 2px;
+    font-weight: 700;
+    font-size: 10px;
+  }
+  .refund-box {
+    margin-top: 5px;
+    padding: 4px 6px;
+    background: #fff1f2;
+    border: 1px solid #fecdd3;
+    border-radius: 3px;
+    font-size: 9px;
+    color: #881337;
+  }
+  .refund-box-header {
+    display: flex;
+    justify-content: space-between;
+    margin-bottom: 2px;
+  }
+  .refund-list {
+    margin: 0;
+    padding-left: 14px;
+  }
+  .empty-invoices {
+    padding: 12px;
+    border: 1px dashed #cbd5e1;
+    color: #64748b;
+    text-align: center;
+  }
+</style>
+</head>
+<body>
+  <section class="${coverPageBreakClass}" data-section="cover-page">
+    <header class="cover-header">
+      <h1>Daily Invoices &amp; Fiscal Summary Report</h1>
+      <div class="cover-store-details">
+        <strong>${escapeHtml(dataset.store.legal_name)}</strong>
+        · <span>${escapeHtml(dataset.store.tax_id_label)}: ${escapeHtml(dataset.store.tax_id || 'N/A')}</span>
+        ${dataset.store.address ? ` · <span>${escapeHtml(dataset.store.address)}</span>` : ''}
+      </div>
+      <div class="cover-meta">
+        Business Date: <strong>${escapeHtml(dataset.business_date)}</strong>
+        · Timezone: ${escapeHtml(dataset.timezone)}
+        · Day Start: ${escapeHtml(dataset.business_day_start)}
+        · Currency: ${escapeHtml(currency)}
+      </div>
+    </header>
+
+    <div class="kpi-grid" data-section="cover-kpis">
+      <div class="kpi-card" data-kpi="total_invoices_count" data-value="${escapeHtml(dataset.total_invoices_count)}">
+        <div class="kpi-label">Total Invoices Count</div>
+        <div class="kpi-value">${escapeHtml(fmtNum(dataset.total_invoices_count))}</div>
+      </div>
+      <div class="kpi-card" data-kpi="total_gross_sales" data-value="${escapeHtml(dataset.total_gross_sales)}">
+        <div class="kpi-label">Total Gross Sales (${escapeHtml(currency)})</div>
+        <div class="kpi-value">${escapeHtml(fmtMoney(dataset.total_gross_sales))}</div>
+      </div>
+      <div class="kpi-card" data-kpi="net_base" data-value="${escapeHtml(dataset.net_base)}">
+        <div class="kpi-label">Net Base (${escapeHtml(currency)})</div>
+        <div class="kpi-value">${escapeHtml(fmtMoney(dataset.net_base))}</div>
+      </div>
+      <div class="kpi-card" data-kpi="tax_collected" data-value="${escapeHtml(dataset.tax_collected)}">
+        <div class="kpi-label">Tax Collected (${escapeHtml(currency)})</div>
+        <div class="kpi-value">${escapeHtml(fmtMoney(dataset.tax_collected))}</div>
+      </div>
+      <div class="kpi-card" data-kpi="total_refunds" data-value="${escapeHtml(dataset.total_refunds)}">
+        <div class="kpi-label">Total Refunds (In Period, ${escapeHtml(currency)})</div>
+        <div class="kpi-value">${escapeHtml(fmtMoney(dataset.total_refunds))}</div>
+      </div>
+      <div class="kpi-card" data-kpi="net_revenue" data-value="${escapeHtml(dataset.net_revenue)}">
+        <div class="kpi-label">Net Revenue (${escapeHtml(currency)})</div>
+        <div class="kpi-value">${escapeHtml(fmtMoney(dataset.net_revenue))}</div>
+      </div>
+    </div>
+
+    <h2>VAT / Tax Summary Table by Rate</h2>
+    <table data-section="vat-summary">
+      <thead>
+        <tr>
+          <th>Tax Name</th>
+          <th class="num">Rate</th>
+          <th class="num">Taxable Base (${escapeHtml(currency)})</th>
+          <th class="num">Tax Amount (${escapeHtml(currency)})</th>
+          <th class="num">Gross Amount (${escapeHtml(currency)})</th>
+        </tr>
+      </thead>
+      <tbody>
+        ${vatRateRowsHtml}
+      </tbody>
+    </table>
+
+    <h2>Refund Scope Reconciliation</h2>
+    <table data-section="refund-reconciliation">
+      <thead><tr><th>Scope</th><th class="num">Amount (${escapeHtml(currency)})</th></tr></thead>
+      <tbody>
+        ${refundReconciliationRows}
+      </tbody>
+    </table>
+
+    <h2>Summary Reconciliation Metrics</h2>
+    <table data-section="summary">
+      <thead><tr><th>Metric</th><th class="num">Value</th></tr></thead>
+      <tbody>
+        ${summaryRowsHtml}
+      </tbody>
+    </table>
+  </section>
+
+  <section class="invoices-flow" data-section="invoices">
+    <h2>Issued Invoices (${escapeHtml(fmtNum(dataset.invoices.length))})</h2>
+    ${invoiceCardsHtml}
+  </section>
+
+  <section class="appendix-section" data-section="daily-tax-appendix">
+    <h2>Daily Tax Breakdown Appendix</h2>
+    <table data-section="taxes">
+      <thead>
+        <tr>
+          <th>Date</th>
+          <th>Tax Name</th>
+          <th class="num">Rate</th>
+          <th class="num">Taxable Base</th>
+          <th class="num">Tax Amount</th>
+          <th class="num">Gross Amount</th>
+        </tr>
+      </thead>
+      <tbody>
+        ${dailyTaxRowsHtml}
+      </tbody>
+    </table>
+    ${priorBillRefundsHtml}
+  </section>
+</body>
+</html>
+`;
+
+  if (Buffer.byteLength(html, 'utf8') > MAX_DAILY_SALES_HTML_BYTES) {
+    throw new DailySalesExportValidationError(
+      'Export exceeds maximum printable PDF size; please narrow the date range',
+    );
+  }
+  return html;
+}
diff --git a/main/services/daily-sales-export.ts b/main/services/daily-sales-export.ts
index c8c14845d..a9aed560d 100644
--- a/main/services/daily-sales-export.ts
+++ b/main/services/daily-sales-export.ts
@@ -180,6 +180,7 @@ export function parseValidBusinessDate(value: unknown): Date | null {
 export function resolveDailySalesExportRange(
   input: DailySalesExportQueryInput,
   fallbackDate?: string,
+  maxRangeDays: number = DAILY_SALES_EXPORT_MAX_RANGE_DAYS,
 ): ResolvedDailySalesExportRange {
   if (typeof input === 'string') {
     const trimmed = input.trim();
@@ -233,9 +234,9 @@ export function resolveDailySalesExportRange(
       );
     }
     const dayCount = Math.round((toUtc.getTime() - fromUtc.getTime()) / DAY_MS) + 1;
-    if (dayCount > DAILY_SALES_EXPORT_MAX_RANGE_DAYS) {
+    if (dayCount > maxRangeDays) {
       throw new DailySalesExportValidationError(
-        `Date range exceeds maximum of ${DAILY_SALES_EXPORT_MAX_RANGE_DAYS} days (requested ${dayCount} days)`,
+        `Date range exceeds maximum of ${maxRangeDays} days (requested ${dayCount} days)`,
       );
     }
     const dates: string[] = [];
@@ -1236,8 +1237,9 @@ function getDatabaseStateToken(db: Database): string {
 export function buildDailySalesExportDataset(
   input: DailySalesExportQueryInput,
   db: Database = getDatabase(),
+  options?: { maxRangeDays?: number },
 ): DailySalesExportDataset {
-  const range = resolveDailySalesExportRange(input);
+  const range = resolveDailySalesExportRange(input, undefined, options?.maxRangeDays);
   const timezone = resolveExportTimezone();
   const businessDayStart = tenantBusinessDayStartTime(db);
   const currency = getTenantCurrency(db);
diff --git a/main/services/html-to-pdf.ts b/main/services/html-to-pdf.ts
index 09b0e4ae1..5abe30ac1 100644
--- a/main/services/html-to-pdf.ts
+++ b/main/services/html-to-pdf.ts
@@ -2,7 +2,7 @@ import { BrowserWindow, app } from 'electron';
 import * as crypto from 'node:crypto';
 import * as fs from 'node:fs';
 import * as path from 'node:path';
-import { pathToFileURL } from 'node:url';
+import { fileURLToPath, pathToFileURL } from 'node:url';
 
 export const MAX_PDF_HTML_BYTES = 15 * 1024 * 1024;
 
@@ -16,6 +16,57 @@ export function setHtmlToPdfRendererForTests(renderer: HtmlToPdfRenderer | null)
   rendererOverride = renderer;
 }
 
+export function isAllowedPdfStagingRequestUrl(requestUrl: string, htmlPath: string): boolean {
+  if (typeof requestUrl !== 'string' || typeof htmlPath !== 'string' || !htmlPath) {
+    return false;
+  }
+  if (requestUrl.startsWith('data:image/')) {
+    return true;
+  }
+  if (!requestUrl.startsWith('file://')) {
+    return false;
+  }
+  const isWindowsPath = process.platform === 'win32' || /^[a-zA-Z]:[\\/]/.test(htmlPath);
+  if (isWindowsPath) {
+    try {
+      const parsed = new URL(requestUrl);
+      if (parsed.protocol !== 'file:' || parsed.search || parsed.hash) {
+        return false;
+      }
+      if (parsed.hostname !== '' && parsed.hostname !== 'localhost') {
+        return false;
+      }
+      const rawUrlPath =
+        process.platform === 'win32'
+          ? fileURLToPath(parsed)
+          : decodeURIComponent(parsed.pathname).replace(/^\/([a-zA-Z]:[\\/])/, '$1');
+      if (!/^[a-zA-Z]:[\\/]/.test(rawUrlPath)) {
+        return false;
+      }
+      return (
+        path.win32.resolve(rawUrlPath).toLowerCase() === path.win32.resolve(htmlPath).toLowerCase()
+      );
+    } catch {
+      return false;
+    }
+  }
+
+  const resolvedHtmlPath = path.resolve(htmlPath);
+  const htmlUrl = pathToFileURL(resolvedHtmlPath).href;
+  if (requestUrl === htmlUrl) {
+    return true;
+  }
+  try {
+    const parsed = new URL(requestUrl);
+    if (parsed.protocol !== 'file:' || parsed.search || parsed.hash) {
+      return false;
+    }
+    return path.resolve(fileURLToPath(parsed)) === resolvedHtmlPath;
+  } catch {
+    return false;
+  }
+}
+
 export async function renderHtmlToPdfBuffer(input: {
   html: string;
   pageSize?: unknown;
@@ -32,7 +83,8 @@ export async function renderHtmlToPdfBuffer(input: {
   fs.mkdirSync(stagingDirectory, { recursive: true, mode: 0o700 });
   const htmlPath = path.join(stagingDirectory, `document-${crypto.randomUUID()}.html`);
   fs.writeFileSync(htmlPath, input.html, { encoding: 'utf8', mode: 0o600, flag: 'wx' });
-  const htmlUrl = pathToFileURL(htmlPath).href;
+  const resolvedHtmlPath = path.resolve(htmlPath);
+  const htmlUrl = pathToFileURL(resolvedHtmlPath).href;
 
   const pdfWindow = new BrowserWindow({
     show: false,
@@ -45,13 +97,14 @@ export async function renderHtmlToPdfBuffer(input: {
     },
   });
   pdfWindow.webContents.session.webRequest.onBeforeRequest((details, callback) => {
-    const allowed = details.url === htmlUrl || details.url.startsWith('data:image/');
+    const allowed =
+      details.url === htmlUrl || isAllowedPdfStagingRequestUrl(details.url, resolvedHtmlPath);
     callback({ cancel: !allowed });
   });
   pdfWindow.webContents.setWindowOpenHandler(() => ({ action: 'deny' }));
   pdfWindow.webContents.on('will-navigate', (event) => event.preventDefault());
   try {
-    await pdfWindow.loadFile(htmlPath);
+    await pdfWindow.loadFile(resolvedHtmlPath);
     return await pdfWindow.webContents.printToPDF({
       printBackground: true,
       pageSize,
@@ -59,7 +112,7 @@ export async function renderHtmlToPdfBuffer(input: {
     });
   } finally {
     try {
-      fs.unlinkSync(htmlPath);
+      fs.unlinkSync(resolvedHtmlPath);
     } catch {}
     if (!pdfWindow.isDestroyed()) pdfWindow.destroy();
   }
diff --git a/package.json b/package.json
index d8914a887..7facfed34 100644
--- a/package.json
+++ b/package.json
@@ -51,7 +51,7 @@
     "pretest": "npm run test:script-coverage && node scripts/run-test.cjs npm run test:payment-methods-split && node scripts/run-test.cjs npm run test:release-regressions && node scripts/run-test.cjs npm run test:product-variants-db && node scripts/run-test.cjs npm run test:product-variants-api",
     "start": "electron .",
     "rebuild": "HOME=~/.electron-gyp node-gyp rebuild --target=$(node -p \"require('./node_modules/electron/package.json').version\") --arch=$(node -p \"process.arch\") --dist-url=https://electronjs.org/headers --runtime=electron --directory node_modules/better-sqlite3",
-    "test": "node scripts/run-test.cjs npm run test:smoke && node scripts/run-test.cjs npm run test:server-port-collision && node scripts/run-test.cjs npm run test:kds-integration && node scripts/run-test.cjs npm run test:kds-broadcast-grouping && node scripts/run-test.cjs npm run test:kds-contract && node scripts/run-test.cjs npm run test:kds-frontend-conflict && node scripts/run-test.cjs npm run test:kds-window-hardening && node scripts/run-test.cjs npm run test:electron-api-contract && node scripts/run-test.cjs npm run test:titlebar-window-options && node scripts/run-test.cjs npm run test:update-ipc-sender-validation && node scripts/run-test.cjs npm run test:menu-surface && node scripts/run-test.cjs npm run test:pos-keyboard-shortcuts && node scripts/run-test.cjs npm run test:window-readiness && node scripts/run-test.cjs npm run test:window-load-retry && node scripts/run-test.cjs npm run test:cors && node scripts/run-test.cjs npm run test:csp-lan && node scripts/run-test.cjs npm run test:release-config && node scripts/run-test.cjs npm run test:update-state && node scripts/run-test.cjs npm run test:update-ui && node scripts/run-test.cjs npm run test:update-channel && node scripts/run-test.cjs npm run test:telemetry && node scripts/run-test.cjs npm run test:telemetry-install-provenance && node scripts/run-test.cjs npm run test:country-provenance && node scripts/run-test.cjs npm run test:first-run && node scripts/run-test.cjs npm run test:phase7-setup-i18n && node scripts/run-test.cjs npm run test:security && node scripts/run-test.cjs npm run test:jwt-secret-cache-identity && node scripts/run-test.cjs npm run test:jwt-secret-persist-before-cache && node scripts/run-test.cjs npm run test:jwt-secret-safe-storage && node scripts/run-test.cjs npm run test:staff-authz && node scripts/run-test.cjs npm run test:orders-authz && node scripts/run-test.cjs npm run test:order-item-cancel-restore && node scripts/run-test.cjs npm run test:order-item-edit && node scripts/run-test.cjs npm run test:item-price-override && node scripts/run-test.cjs npm run test:offline-mode && node scripts/run-test.cjs npm run test:product-variants-orders && node scripts/run-test.cjs npm run test:addon-inventory-pos-surface && node scripts/run-test.cjs npm run test:addon-inventory-orders && node scripts/run-test.cjs npm run test:addon-inventory-lifecycle && node scripts/run-test.cjs npm run test:order-totals-recompute && node scripts/run-test.cjs npm run test:issue-718-whatsapp-order-status && node scripts/run-test.cjs npm run test:order-audit-log && node scripts/run-test.cjs npm run test:authz-phase3 && node scripts/run-test.cjs npm run test:authorization-permissions && node scripts/run-test.cjs npm run test:auth-ui-deterministic && node scripts/run-test.cjs npm run test:desktop-trailing-slash-routing && node scripts/run-test.cjs npm run test:customer-auth && node scripts/run-test.cjs npm run test:customer-soft-reactivate-bindings && node scripts/run-test.cjs npm run test:customer-pagination && node scripts/run-test.cjs npm run test:customer-top-items && node scripts/run-test.cjs npm run test:server-app-server-role && node scripts/run-test.cjs npm run test:backup && node scripts/run-test.cjs npm run test:issue-278-fail-closed-db && node scripts/run-test.cjs npm run test:recovery-cloud && node scripts/run-test.cjs npm run test:cloud-account-status && node scripts/run-test.cjs npm run test:cloud-live-orders-batching && node scripts/run-test.cjs npm run test:printer && node scripts/run-test.cjs npm run test:printing-settings && node scripts/run-test.cjs npm run test:printer-width-refresh && node scripts/run-test.cjs npm run test:printer-migrations && node scripts/run-test.cjs npm run test:printer-text-size && node scripts/run-test.cjs npm run test:print-parity && node scripts/run-test.cjs npm run test:delivery-slip && node scripts/run-test.cjs npm run test:delivery-address && node scripts/run-test.cjs npm run test:thermal-capabilities && node scripts/run-test.cjs npm run test:raster && node scripts/run-test.cjs npm run test:merchant-print-templates && node scripts/run-test.cjs npm run test:merchant-template-transfer && node scripts/run-test.cjs npm run test:print-document && node scripts/run-test.cjs npm run test:menu-printing && node scripts/run-test.cjs npm run test:print-kernel && node scripts/run-test.cjs npm run test:translations && node scripts/run-test.cjs npm run test:print-labels && node scripts/run-test.cjs npm run test:locale-chunks && node scripts/run-test.cjs npm run test:rtl-foundation && node scripts/run-test.cjs npm run test:rtl-setup-auth-settings && node scripts/run-test.cjs npm run test:rtl-dashboard-pos-common && node scripts/run-test.cjs npm run test:rtl-kds-server-whatsapp && node scripts/run-test.cjs npm run test:phone && node scripts/run-test.cjs npm run test:country-localization && node scripts/run-test.cjs npm run test:e2e-argentina-flow && node scripts/run-test.cjs npm run test:charges && node scripts/run-test.cjs npm run test:charges-engine && node scripts/run-test.cjs npm run test:currency && node scripts/run-test.cjs npm run test:tax-engine && node scripts/run-test.cjs npm run test:tax-components && node scripts/run-test.cjs npm run test:tax-pack-catalog && node scripts/run-test.cjs npm run test:tax-pack-management && node scripts/run-test.cjs npm run test:manual-tax-config && node scripts/run-test.cjs npm run test:legacy-tax-pack-digest && node scripts/run-test.cjs npm run test:community-tax-packs && node scripts/run-test.cjs npm run test:support-ticket && node scripts/run-test.cjs npm run test:customer-phone-search && node scripts/run-test.cjs npm run test:phone-search-integration && node scripts/run-test.cjs npm run test:orders-search && node scripts/run-test.cjs npm run test:orders-layout-settings && node scripts/run-test.cjs npm run test:pos-catalog-sort && node scripts/run-test.cjs npm run test:pos-sort-settings && node scripts/run-test.cjs npm run test:receipt-column-width && node scripts/run-test.cjs npm run test:receipt-column-oracle && node scripts/run-test.cjs npm run test:notes-validation && node scripts/run-test.cjs npm run test:receipt-printing && node scripts/run-test.cjs npm run test:cancel-override && node scripts/run-test.cjs npm run test:refunds && node scripts/run-test.cjs npm run test:async-refund-pin-event-loop && node scripts/run-test.cjs npm run test:refund-completed-orders && node scripts/run-test.cjs npm run test:cash-closures && node scripts/run-test.cjs npm run test:cash-sessions && node scripts/run-test.cjs npm run test:kitchen-addons && node scripts/run-test.cjs npm run test:kot-order-notes && node scripts/run-test.cjs npm run test:pos-info-network-ranking && node scripts/run-test.cjs npm run test:order-item-addons && node scripts/run-test.cjs npm run test:issue-125-addon-reads && node scripts/run-test.cjs npm run test:windows-country-code-crash && node scripts/run-test.cjs npm run test:reports-insights && node scripts/run-test.cjs npm run test:reports-daily-stats-table-turn && node scripts/run-test.cjs npm run test:timezone-report-boundaries && node scripts/run-test.cjs npm run test:business-date && node scripts/run-test.cjs npm run test:dashboard-business-date && node scripts/run-test.cjs npm run test:sequence && node scripts/run-test.cjs npm run test:order-numbering-settings && node scripts/run-test.cjs npm run test:integration-happy && node scripts/run-test.cjs npm run test:integration-order-hold-payment && node scripts/run-test.cjs npm run test:integration-tax && node scripts/run-test.cjs npm run test:integration-payments && node scripts/run-test.cjs npm run test:kitchen-delivery-enforcement && node scripts/run-test.cjs npm run test:issue-214 && node scripts/run-test.cjs npm run test:issue-214-auth && node scripts/run-test.cjs npm run test:issue-214-migration && node scripts/run-test.cjs npm run test:issue-255 && node scripts/run-test.cjs npm run test:cart-variant-identity && node scripts/run-test.cjs npm run test:cart-price-override && node scripts/run-test.cjs npm run test:product-variants-screen && node scripts/run-test.cjs npm run test:variant-pos-surface && node scripts/run-test.cjs npm run test:issue-788-order-attempt-storage && node scripts/run-test.cjs npm run test:integration-lifecycle && node scripts/run-test.cjs npm run test:integration-reconciliation && node scripts/run-test.cjs npm run test:integration-loyalty && node scripts/run-test.cjs npm run test:integration-discount && node scripts/run-test.cjs npm run test:loyalty-toggle && node scripts/run-test.cjs npm run test:discount-system && node scripts/run-test.cjs npm run test:integration-discount-settings && node scripts/run-test.cjs npm run test:integration-loyalty-global && node scripts/run-test.cjs npm run test:issue-248-csv && node scripts/run-test.cjs npm run test:integration-loyalty-redemption && node scripts/run-test.cjs npm run test:bills-print-api && node scripts/run-test.cjs npm run test:issue-24 && node scripts/run-test.cjs npm run test:issue-134-routing && node scripts/run-test.cjs npm run test:server-app-station-routing && node scripts/run-test.cjs npm run test:issue-134-mgmt && node scripts/run-test.cjs npm run test:issue-137-barcode && node scripts/run-test.cjs npm run test:issue-244-product-addon-links && node scripts/run-test.cjs npm run test:issue-245-246-addon-groups && node scripts/run-test.cjs npm run test:issue-247-catalog-invariants && node scripts/run-test.cjs npm run test:issue-250-catalog-perf && node scripts/run-test.cjs npm run test:issue-252 && node scripts/run-test.cjs npm run test:inventory-ledger && node scripts/run-test.cjs npm run test:issue-printing-and-kds-resilience && node scripts/run-test.cjs npm run test:issue-258-bill-pagination && node scripts/run-test.cjs npm run test:issue-265-morocco-profile && node scripts/run-test.cjs npm run test:issue-266-currency-symbol-print && node scripts/run-test.cjs npm run test:tables-string-ids && node scripts/run-test.cjs npm run test:issue-646-floor-management && node scripts/run-test.cjs npm run test:held-orders && node scripts/run-test.cjs npm run test:product-images && node scripts/run-test.cjs npm run test:schema-health && node scripts/run-test.cjs npm run test:migration-registry && node scripts/run-test.cjs npm run test:upgrade-path && node scripts/run-test.cjs npm run test:upgrade-matrix-harness && node scripts/run-test.cjs npm run test:migration-v56-v57 && node scripts/run-test.cjs npm run test:migration-v71-repair && node scripts/run-test.cjs npm run test:migration-v80-cash-drawer-pulse && node scripts/run-test.cjs npm run test:migration-v81-cash-closures && node scripts/run-test.cjs npm run test:master-pin && node scripts/run-test.cjs npm run test:google-drive && node scripts/run-test.cjs npm run test:google-drive-qr-menu && node scripts/run-test.cjs npm run test:database-tools-api && node scripts/run-test.cjs npm run test:phone-validation && node scripts/run-test.cjs npm run test:phone-migration && node scripts/run-test.cjs npm run test:issue-133-kds-kot-toggles && node scripts/run-test.cjs npm run test:whatsapp-schema && node scripts/run-test.cjs npm run test:whatsapp-service && node scripts/run-test.cjs npm run test:whatsapp-middleware && node scripts/run-test.cjs npm run test:issue-127-password-recovery && node scripts/run-test.cjs npm run test:dev-tooling && node scripts/run-test.cjs npm run test:windows-uninstaller && node scripts/run-test.cjs npm run test:shutdown-lifecycle && node scripts/run-test.cjs npm run test:redos-hardening && node scripts/run-test.cjs npm run test:startup-cache && node scripts/run-test.cjs npm run test:service-worker && node scripts/run-test.cjs npm run test:issue-389-timezone-override && node scripts/run-test.cjs npm run test:issue-390-locale-preference-invariants && node scripts/run-test.cjs npm run test:issue-475-picker-highlight && node scripts/run-test.cjs npm run test:theme-mode-settings && node scripts/run-test.cjs npm run test:theme-fouc-script && node scripts/run-test.cjs npm run test:ui-regressions-621-623-626 && node scripts/run-test.cjs npm run test:issue-zero-balance-settlement && node scripts/run-test.cjs npm run test:daily-sales-export && node scripts/run-test.cjs npm run test:customer-sales-export && node scripts/run-test.cjs npm run test:card-transaction-id && node scripts/run-test.cjs npm run test:issue-terminal-state-guards && node scripts/run-test.cjs npm run test:issue-exact-balance-settlement && node scripts/run-test.cjs npm run test:financial-safety-remediation && node scripts/run-test.cjs npm run test:issue-payload-and-discount-bounds && node scripts/run-test.cjs npm run test:customer-display-config && node scripts/run-test.cjs npm run test:customer-display-settings-route && node scripts/run-test.cjs npm run test:customer-display-pairing && node scripts/run-test.cjs npm run test:customer-display-feed && node scripts/run-test.cjs npm run test:units && node scripts/run-test.cjs npm run test:supplies-service && node scripts/run-test.cjs npm run test:recipe-order-lifecycle && node scripts/run-test.cjs npm run test:ingredient-cost && node scripts/run-test.cjs npm run test:lint-engine && node scripts/run-test.cjs npm run test:oxc-contributor-checks && node scripts/run-test.cjs npm run test:expenses && node scripts/run-test.cjs npm run test:diagnostics && node scripts/run-test.cjs npm run test:reports-export && node scripts/run-test.cjs npm run test:category-addon-groups && node scripts/run-test.cjs npm run test:addon-inventory-db && node scripts/run-test.cjs npm run test:addon-inventory-api && node scripts/run-test.cjs npm run test:discount-kitchen-approver-identity && node scripts/run-test.cjs npm run test:staff-approvers-directory && node scripts/run-test.cjs npm run test:local-backup && npm run test:password-policy && npm run test:cloud-password-recovery",
+    "test": "node scripts/run-test.cjs npm run test:smoke && node scripts/run-test.cjs npm run test:server-port-collision && node scripts/run-test.cjs npm run test:kds-integration && node scripts/run-test.cjs npm run test:kds-broadcast-grouping && node scripts/run-test.cjs npm run test:kds-contract && node scripts/run-test.cjs npm run test:kds-frontend-conflict && node scripts/run-test.cjs npm run test:kds-window-hardening && node scripts/run-test.cjs npm run test:electron-api-contract && node scripts/run-test.cjs npm run test:titlebar-window-options && node scripts/run-test.cjs npm run test:update-ipc-sender-validation && node scripts/run-test.cjs npm run test:menu-surface && node scripts/run-test.cjs npm run test:pos-keyboard-shortcuts && node scripts/run-test.cjs npm run test:window-readiness && node scripts/run-test.cjs npm run test:window-load-retry && node scripts/run-test.cjs npm run test:cors && node scripts/run-test.cjs npm run test:csp-lan && node scripts/run-test.cjs npm run test:release-config && node scripts/run-test.cjs npm run test:update-state && node scripts/run-test.cjs npm run test:update-ui && node scripts/run-test.cjs npm run test:update-channel && node scripts/run-test.cjs npm run test:telemetry && node scripts/run-test.cjs npm run test:telemetry-install-provenance && node scripts/run-test.cjs npm run test:country-provenance && node scripts/run-test.cjs npm run test:first-run && node scripts/run-test.cjs npm run test:phase7-setup-i18n && node scripts/run-test.cjs npm run test:security && node scripts/run-test.cjs npm run test:jwt-secret-cache-identity && node scripts/run-test.cjs npm run test:jwt-secret-persist-before-cache && node scripts/run-test.cjs npm run test:jwt-secret-safe-storage && node scripts/run-test.cjs npm run test:staff-authz && node scripts/run-test.cjs npm run test:orders-authz && node scripts/run-test.cjs npm run test:order-item-cancel-restore && node scripts/run-test.cjs npm run test:order-item-edit && node scripts/run-test.cjs npm run test:item-price-override && node scripts/run-test.cjs npm run test:offline-mode && node scripts/run-test.cjs npm run test:product-variants-orders && node scripts/run-test.cjs npm run test:addon-inventory-pos-surface && node scripts/run-test.cjs npm run test:addon-inventory-orders && node scripts/run-test.cjs npm run test:addon-inventory-lifecycle && node scripts/run-test.cjs npm run test:order-totals-recompute && node scripts/run-test.cjs npm run test:issue-718-whatsapp-order-status && node scripts/run-test.cjs npm run test:order-audit-log && node scripts/run-test.cjs npm run test:authz-phase3 && node scripts/run-test.cjs npm run test:authorization-permissions && node scripts/run-test.cjs npm run test:auth-ui-deterministic && node scripts/run-test.cjs npm run test:desktop-trailing-slash-routing && node scripts/run-test.cjs npm run test:customer-auth && node scripts/run-test.cjs npm run test:customer-soft-reactivate-bindings && node scripts/run-test.cjs npm run test:customer-pagination && node scripts/run-test.cjs npm run test:customer-top-items && node scripts/run-test.cjs npm run test:server-app-server-role && node scripts/run-test.cjs npm run test:backup && node scripts/run-test.cjs npm run test:issue-278-fail-closed-db && node scripts/run-test.cjs npm run test:recovery-cloud && node scripts/run-test.cjs npm run test:cloud-account-status && node scripts/run-test.cjs npm run test:cloud-live-orders-batching && node scripts/run-test.cjs npm run test:printer && node scripts/run-test.cjs npm run test:printing-settings && node scripts/run-test.cjs npm run test:printer-width-refresh && node scripts/run-test.cjs npm run test:printer-migrations && node scripts/run-test.cjs npm run test:printer-text-size && node scripts/run-test.cjs npm run test:print-parity && node scripts/run-test.cjs npm run test:delivery-slip && node scripts/run-test.cjs npm run test:delivery-address && node scripts/run-test.cjs npm run test:thermal-capabilities && node scripts/run-test.cjs npm run test:raster && node scripts/run-test.cjs npm run test:merchant-print-templates && node scripts/run-test.cjs npm run test:merchant-template-transfer && node scripts/run-test.cjs npm run test:print-document && node scripts/run-test.cjs npm run test:menu-printing && node scripts/run-test.cjs npm run test:print-kernel && node scripts/run-test.cjs npm run test:translations && node scripts/run-test.cjs npm run test:print-labels && node scripts/run-test.cjs npm run test:locale-chunks && node scripts/run-test.cjs npm run test:rtl-foundation && node scripts/run-test.cjs npm run test:rtl-setup-auth-settings && node scripts/run-test.cjs npm run test:rtl-dashboard-pos-common && node scripts/run-test.cjs npm run test:rtl-kds-server-whatsapp && node scripts/run-test.cjs npm run test:phone && node scripts/run-test.cjs npm run test:country-localization && node scripts/run-test.cjs npm run test:e2e-argentina-flow && node scripts/run-test.cjs npm run test:charges && node scripts/run-test.cjs npm run test:charges-engine && node scripts/run-test.cjs npm run test:currency && node scripts/run-test.cjs npm run test:tax-engine && node scripts/run-test.cjs npm run test:tax-components && node scripts/run-test.cjs npm run test:tax-pack-catalog && node scripts/run-test.cjs npm run test:tax-pack-management && node scripts/run-test.cjs npm run test:manual-tax-config && node scripts/run-test.cjs npm run test:legacy-tax-pack-digest && node scripts/run-test.cjs npm run test:community-tax-packs && node scripts/run-test.cjs npm run test:support-ticket && node scripts/run-test.cjs npm run test:customer-phone-search && node scripts/run-test.cjs npm run test:phone-search-integration && node scripts/run-test.cjs npm run test:orders-search && node scripts/run-test.cjs npm run test:orders-layout-settings && node scripts/run-test.cjs npm run test:pos-catalog-sort && node scripts/run-test.cjs npm run test:pos-sort-settings && node scripts/run-test.cjs npm run test:receipt-column-width && node scripts/run-test.cjs npm run test:receipt-column-oracle && node scripts/run-test.cjs npm run test:notes-validation && node scripts/run-test.cjs npm run test:receipt-printing && node scripts/run-test.cjs npm run test:cancel-override && node scripts/run-test.cjs npm run test:refunds && node scripts/run-test.cjs npm run test:async-refund-pin-event-loop && node scripts/run-test.cjs npm run test:refund-completed-orders && node scripts/run-test.cjs npm run test:cash-closures && node scripts/run-test.cjs npm run test:cash-sessions && node scripts/run-test.cjs npm run test:kitchen-addons && node scripts/run-test.cjs npm run test:kot-order-notes && node scripts/run-test.cjs npm run test:pos-info-network-ranking && node scripts/run-test.cjs npm run test:order-item-addons && node scripts/run-test.cjs npm run test:issue-125-addon-reads && node scripts/run-test.cjs npm run test:windows-country-code-crash && node scripts/run-test.cjs npm run test:reports-insights && node scripts/run-test.cjs npm run test:reports-daily-stats-table-turn && node scripts/run-test.cjs npm run test:timezone-report-boundaries && node scripts/run-test.cjs npm run test:business-date && node scripts/run-test.cjs npm run test:dashboard-business-date && node scripts/run-test.cjs npm run test:sequence && node scripts/run-test.cjs npm run test:order-numbering-settings && node scripts/run-test.cjs npm run test:integration-happy && node scripts/run-test.cjs npm run test:integration-order-hold-payment && node scripts/run-test.cjs npm run test:integration-tax && node scripts/run-test.cjs npm run test:integration-payments && node scripts/run-test.cjs npm run test:kitchen-delivery-enforcement && node scripts/run-test.cjs npm run test:issue-214 && node scripts/run-test.cjs npm run test:issue-214-auth && node scripts/run-test.cjs npm run test:issue-214-migration && node scripts/run-test.cjs npm run test:issue-255 && node scripts/run-test.cjs npm run test:cart-variant-identity && node scripts/run-test.cjs npm run test:cart-price-override && node scripts/run-test.cjs npm run test:product-variants-screen && node scripts/run-test.cjs npm run test:variant-pos-surface && node scripts/run-test.cjs npm run test:issue-788-order-attempt-storage && node scripts/run-test.cjs npm run test:integration-lifecycle && node scripts/run-test.cjs npm run test:integration-reconciliation && node scripts/run-test.cjs npm run test:integration-loyalty && node scripts/run-test.cjs npm run test:integration-discount && node scripts/run-test.cjs npm run test:loyalty-toggle && node scripts/run-test.cjs npm run test:discount-system && node scripts/run-test.cjs npm run test:integration-discount-settings && node scripts/run-test.cjs npm run test:integration-loyalty-global && node scripts/run-test.cjs npm run test:issue-248-csv && node scripts/run-test.cjs npm run test:integration-loyalty-redemption && node scripts/run-test.cjs npm run test:bills-print-api && node scripts/run-test.cjs npm run test:issue-24 && node scripts/run-test.cjs npm run test:issue-134-routing && node scripts/run-test.cjs npm run test:server-app-station-routing && node scripts/run-test.cjs npm run test:issue-134-mgmt && node scripts/run-test.cjs npm run test:issue-137-barcode && node scripts/run-test.cjs npm run test:issue-244-product-addon-links && node scripts/run-test.cjs npm run test:issue-245-246-addon-groups && node scripts/run-test.cjs npm run test:issue-247-catalog-invariants && node scripts/run-test.cjs npm run test:issue-250-catalog-perf && node scripts/run-test.cjs npm run test:issue-252 && node scripts/run-test.cjs npm run test:inventory-ledger && node scripts/run-test.cjs npm run test:issue-printing-and-kds-resilience && node scripts/run-test.cjs npm run test:issue-258-bill-pagination && node scripts/run-test.cjs npm run test:issue-265-morocco-profile && node scripts/run-test.cjs npm run test:issue-266-currency-symbol-print && node scripts/run-test.cjs npm run test:tables-string-ids && node scripts/run-test.cjs npm run test:issue-646-floor-management && node scripts/run-test.cjs npm run test:held-orders && node scripts/run-test.cjs npm run test:product-images && node scripts/run-test.cjs npm run test:schema-health && node scripts/run-test.cjs npm run test:migration-registry && node scripts/run-test.cjs npm run test:upgrade-path && node scripts/run-test.cjs npm run test:upgrade-matrix-harness && node scripts/run-test.cjs npm run test:migration-v56-v57 && node scripts/run-test.cjs npm run test:migration-v71-repair && node scripts/run-test.cjs npm run test:migration-v80-cash-drawer-pulse && node scripts/run-test.cjs npm run test:migration-v81-cash-closures && node scripts/run-test.cjs npm run test:master-pin && node scripts/run-test.cjs npm run test:google-drive && node scripts/run-test.cjs npm run test:google-drive-qr-menu && node scripts/run-test.cjs npm run test:database-tools-api && node scripts/run-test.cjs npm run test:phone-validation && node scripts/run-test.cjs npm run test:phone-migration && node scripts/run-test.cjs npm run test:issue-133-kds-kot-toggles && node scripts/run-test.cjs npm run test:whatsapp-schema && node scripts/run-test.cjs npm run test:whatsapp-service && node scripts/run-test.cjs npm run test:whatsapp-middleware && node scripts/run-test.cjs npm run test:issue-127-password-recovery && node scripts/run-test.cjs npm run test:dev-tooling && node scripts/run-test.cjs npm run test:windows-uninstaller && node scripts/run-test.cjs npm run test:shutdown-lifecycle && node scripts/run-test.cjs npm run test:redos-hardening && node scripts/run-test.cjs npm run test:startup-cache && node scripts/run-test.cjs npm run test:service-worker && node scripts/run-test.cjs npm run test:issue-389-timezone-override && node scripts/run-test.cjs npm run test:issue-390-locale-preference-invariants && node scripts/run-test.cjs npm run test:issue-475-picker-highlight && node scripts/run-test.cjs npm run test:theme-mode-settings && node scripts/run-test.cjs npm run test:theme-fouc-script && node scripts/run-test.cjs npm run test:ui-regressions-621-623-626 && node scripts/run-test.cjs npm run test:issue-zero-balance-settlement && node scripts/run-test.cjs npm run test:daily-sales-export && node scripts/run-test.cjs npm run test:daily-invoices-export && node scripts/run-test.cjs npm run test:customer-sales-export && node scripts/run-test.cjs npm run test:card-transaction-id && node scripts/run-test.cjs npm run test:issue-terminal-state-guards && node scripts/run-test.cjs npm run test:issue-exact-balance-settlement && node scripts/run-test.cjs npm run test:financial-safety-remediation && node scripts/run-test.cjs npm run test:issue-payload-and-discount-bounds && node scripts/run-test.cjs npm run test:customer-display-config && node scripts/run-test.cjs npm run test:customer-display-settings-route && node scripts/run-test.cjs npm run test:customer-display-pairing && node scripts/run-test.cjs npm run test:customer-display-feed && node scripts/run-test.cjs npm run test:units && node scripts/run-test.cjs npm run test:supplies-service && node scripts/run-test.cjs npm run test:recipe-order-lifecycle && node scripts/run-test.cjs npm run test:ingredient-cost && node scripts/run-test.cjs npm run test:lint-engine && node scripts/run-test.cjs npm run test:oxc-contributor-checks && node scripts/run-test.cjs npm run test:expenses && node scripts/run-test.cjs npm run test:diagnostics && node scripts/run-test.cjs npm run test:reports-export && node scripts/run-test.cjs npm run test:category-addon-groups && node scripts/run-test.cjs npm run test:addon-inventory-db && node scripts/run-test.cjs npm run test:addon-inventory-api && node scripts/run-test.cjs npm run test:discount-kitchen-approver-identity && node scripts/run-test.cjs npm run test:staff-approvers-directory && node scripts/run-test.cjs npm run test:local-backup && npm run test:password-policy && npm run test:cloud-password-recovery",
     "test:dev-tooling": "ts-node --transpile-only -P tests/tsconfig.json tests/dev-tooling-scripts.test.ts && npm run test:phase2 && npm run test:runtime-recovery && npm run test:backend-health && npm run test:url-allowlist && npm run test:static-routes",
     "test:script-coverage": "node scripts/ci/validate-test-script-coverage.cjs && node tests/test-script-coverage.test.cjs && ts-node --transpile-only -P tests/tsconfig.json tests/test-harness-assertions.test.ts",
     "test:lint-engine": "ts-node --transpile-only -P tests/tsconfig.json tests/lint-engine-parity.test.ts",
@@ -74,6 +74,7 @@
     "test:smoke": "node tests/run-electron-node-test.cjs tests/smoke-test.test.ts",
     "test:server-port-collision": "node tests/run-electron-node-test.cjs tests/server-port-collision.test.ts",
     "test:daily-sales-export": "node tests/run-electron-node-test.cjs tests/daily-sales-export.test.ts",
+    "test:daily-invoices-export": "node tests/run-electron-node-test.cjs tests/daily-invoices-export.test.ts",
     "test:customer-sales-export": "node tests/run-electron-node-test.cjs tests/customer-sales-export.test.ts",
     "test:card-transaction-id": "node tests/run-electron-node-test.cjs tests/card-transaction-id.test.ts",
     "test:reports-export": "node tests/run-electron-node-test.cjs tests/reports-export.test.ts",
diff --git a/tests/daily-invoices-export.test.ts b/tests/daily-invoices-export.test.ts
new file mode 100644
index 000000000..8c106fd3a
--- /dev/null
+++ b/tests/daily-invoices-export.test.ts
@@ -0,0 +1,1247 @@
+/**
+ * Owner-only compiled daily invoices PDF/HTML export — GET /api/reports/daily-invoices/export.
+ *
+ * Covers:
+ *  1. Sequential bill_number ascending ordering across multiple bills (paid, partially_refunded, refunded).
+ *  2. [REFUNDED] and [PARTIALLY REFUNDED] status badges and refund details are present and never filtered out.
+ *  3. Cover-page summary totals and VAT/Tax Summary Table match the daily sales .xlsx export for the same business date / range.
+ *  4. Cross-midnight business_day_start_time (day_close_hour) boundary filtering includes post-midnight pre-cutoff bills and excludes out-of-window bills.
+ *  5. 403 rejection for non-owner roles (manager, cashier, server/waiter, chef/kitchen) and 401 for unauthenticated requests.
+ *  6. save-html-as-pdf desktop IPC and verifyBrowserPrintFallback produce valid PDF output (%PDF-) with .invoice-card break-inside: avoid.
+ *
+ * Usage: node tests/run-electron-node-test.cjs tests/daily-invoices-export.test.ts
+ */
+
+import * as assert from 'node:assert/strict';
+import * as fs from 'node:fs';
+import * as os from 'node:os';
+import * as path from 'node:path';
+
+const Module = require('module');
+const originalLoad = Module._load;
+
+const testDir = fs.mkdtempSync(path.join(os.tmpdir(), 'flo-daily-invoices-export-'));
+const registeredIpcHandlers = new Map<string, (...args: any[]) => any>();
+let saveDialogResult: { canceled: boolean; filePath?: string } = { canceled: false };
+let lastLoadedHtmlPath = '';
+let lastLoadedHtmlContent = '';
+
+class FakePdfBrowserWindow {
+  static allWindows: FakePdfBrowserWindow[] = [];
+  destroyed = false;
+  webContents: any;
+
+  constructor(_options?: any) {
+    const allowedUrls: string[] = [];
+    let beforeRequestHandler:
+      | ((details: { url: string }, cb: (res: { cancel: boolean }) => void) => void)
+      | null = null;
+    this.webContents = {
+      session: {
+        webRequest: {
+          onBeforeRequest: (
+            handler: (details: { url: string }, cb: (res: { cancel: boolean }) => void) => void,
+          ) => {
+            beforeRequestHandler = handler;
+          },
+        },
+      },
+      setWindowOpenHandler: () => undefined,
+      on: () => undefined,
+      printToPDF: async (options: { pageSize?: string; preferCSSPageSize?: boolean }) => {
+        return Buffer.from(
+          `%PDF-1.4\n% Fake PDF pageSize=${options.pageSize} preferCSSPageSize=${String(options.preferCSSPageSize)} allowedUrls=${allowedUrls.length}\n${lastLoadedHtmlContent}\n%%EOF\n`,
+          'utf8',
+        );
+      },
+      _triggerBeforeRequest: (url: string): boolean => {
+        let allowed = true;
+        if (beforeRequestHandler) {
+          beforeRequestHandler({ url }, (res) => {
+            allowed = !res.cancel;
+          });
+        }
+        if (allowed) allowedUrls.push(url);
+        return allowed;
+      },
+    };
+    FakePdfBrowserWindow.allWindows.push(this);
+  }
+
+  async loadFile(filePath: string) {
+    lastLoadedHtmlPath = filePath;
+    assert.ok(fs.existsSync(filePath), 'staging HTML file exists during loadFile');
+    lastLoadedHtmlContent = fs.readFileSync(filePath, 'utf8');
+    const { pathToFileURL } = require('node:url');
+    const allowed = this.webContents._triggerBeforeRequest(pathToFileURL(filePath).href);
+    assert.equal(allowed, true, 'staged HTML file URL is allowed by onBeforeRequest');
+  }
+
+  isDestroyed() {
+    return this.destroyed;
+  }
+
+  destroy() {
+    this.destroyed = true;
+  }
+
+  static getAllWindows() {
+    return FakePdfBrowserWindow.allWindows;
+  }
+
+  static fromWebContents(sender: any) {
+    return sender?.ownerWindow ?? null;
+  }
+}
+
+Module._load = function (request: string, parent: unknown, isMain: boolean) {
+  if (request === 'electron') {
+    return {
+      app: {
+        isPackaged: true,
+        getPath: () => testDir,
+        getVersion: () => 'test',
+        getName: () => 'FloCafe',
+      },
+      BrowserWindow: FakePdfBrowserWindow,
+      ipcMain: {
+        on: () => undefined,
+        handle: (channel: string, listener: (...args: any[]) => any) => {
+          registeredIpcHandlers.set(channel, listener);
+        },
+      },
+      dialog: {
+        showSaveDialog: async () => saveDialogResult,
+        showOpenDialog: async () => ({ canceled: true, filePaths: [] }),
+        showMessageBox: async () => ({ response: 1 }),
+      },
+    };
+  }
+  return originalLoad.apply(this, arguments as any);
+};
+
+process.env.JWT_SECRET = 'test-secret-daily-invoices-export';
+
+const {
+  initTestDb,
+  createApp,
+  startServer,
+  seedOwnerUser,
+  seedManagerUser,
+  seedCategory,
+  seedProduct,
+  closeDatabase,
+  now,
+} = require('./helpers/test-setup');
+const { getJWTSecret } = require('../main/routes/auth');
+const jwt = require('jsonwebtoken');
+const { reportRoutes } = require('../main/routes/reports');
+const { registerIpcHandlers } = require('../main/ipc');
+const ExcelJS = require('exceljs');
+
+function seedRoleUser(
+  db: any,
+  userId: string,
+  name: string,
+  email: string,
+  role: 'cashier' | 'server' | 'chef',
+): { userId: string; token: string; authHeader: Record<string, string> } {
+  db.prepare(
+    `INSERT OR IGNORE INTO users (id, name, email, password, role, is_active, created_at, updated_at)
+     VALUES (?, ?, ?, 'hashed', ?, 1, ?, ?)`,
+  ).run(userId, name, email, role, now(), now());
+  const token = jwt.sign({ userId, email, role }, getJWTSecret(), { expiresIn: '1h' });
+  return { userId, token, authHeader: { Authorization: `Bearer ${token}` } };
+}
+
+function unescapeHtml(value: string): string {
+  return value
+    .replace(/&#39;/g, "'")
+    .replace(/&quot;/g, '"')
+    .replace(/&gt;/g, '>')
+    .replace(/&lt;/g, '<')
+    .replace(/&amp;/g, '&');
+}
+
+function parseHtmlSummaryMetrics(html: string): Map<string, string> {
+  const map = new Map<string, string>();
+  const re = /<tr\s+data-section="summary"\s+data-metric="([^"]*)"\s+data-value="([^"]*)"/g;
+  let match: RegExpExecArray | null;
+  while ((match = re.exec(html)) !== null) {
+    map.set(unescapeHtml(match[1]), unescapeHtml(match[2]));
+  }
+  return map;
+}
+
+function parseHtmlTaxRows(html: string): Array<{
+  date: string;
+  name: string;
+  rate: string;
+  base: string;
+  tax: string;
+  gross: string;
+}> {
+  const rows: Array<{
+    date: string;
+    name: string;
+    rate: string;
+    base: string;
+    tax: string;
+    gross: string;
+  }> = [];
+  const re =
+    /<tr\s+data-section="tax"\s+data-date="([^"]*)"\s+data-name="([^"]*)"\s+data-rate="([^"]*)"\s+data-base="([^"]*)"\s+data-tax="([^"]*)"\s+data-gross="([^"]*)"/g;
+  let match: RegExpExecArray | null;
+  while ((match = re.exec(html)) !== null) {
+    rows.push({
+      date: unescapeHtml(match[1]),
+      name: unescapeHtml(match[2]),
+      rate: unescapeHtml(match[3]),
+      base: unescapeHtml(match[4]),
+      tax: unescapeHtml(match[5]),
+      gross: unescapeHtml(match[6]),
+    });
+  }
+  return rows;
+}
+
+function parseInvoiceCardOrder(html: string): Array<{ billNumber: string; status: string }> {
+  const cards: Array<{ billNumber: string; status: string }> = [];
+  const re =
+    /<article\s+class="invoice-card"\s+data-section="invoice"\s+data-bill-number="([^"]*)"\s+data-order-number="[^"]*"\s+data-status="([^"]*)"/g;
+  let match: RegExpExecArray | null;
+  while ((match = re.exec(html)) !== null) {
+    cards.push({
+      billNumber: unescapeHtml(match[1]),
+      status: unescapeHtml(match[2]),
+    });
+  }
+  return cards;
+}
+
+async function verifyBrowserPrintFallback(html: string, filename: string): Promise<void> {
+  const { exportHtmlDocumentAsPdf } = require('../frontend/src/lib/export-pdf');
+  const originalWindow = (globalThis as any).window;
+  const originalCreateObjectURL = URL.createObjectURL;
+  const originalRevokeObjectURL = URL.revokeObjectURL;
+
+  const createdUrls: string[] = [];
+  const revokedUrls: string[] = [];
+  URL.createObjectURL = () => {
+    const url = `blob:daily-invoices-pdf-${createdUrls.length + 1}`;
+    createdUrls.push(url);
+    return url;
+  };
+  URL.revokeObjectURL = (url: string) => {
+    revokedUrls.push(url);
+  };
+
+  const actions: string[] = [];
+  let listeners = new Map<string, Array<() => void>>();
+  const popup: any = {
+    closed: false,
+    document: { readyState: 'complete' },
+    location: {
+      href: 'about:blank',
+      replace(url: string) {
+        actions.push(`replace:${url}`);
+        popup.location.href = url;
+        listeners = new Map<string, Array<() => void>>();
+        popup.document = { readyState: 'loading' };
+      },
+    },
+    addEventListener(type: string, callback: () => void) {
+      const list = listeners.get(type) || [];
+      list.push(callback);
+      listeners.set(type, list);
+    },
+    focus() {
+      actions.push('focus');
+    },
+    print() {
+      actions.push('print');
+    },
+    close() {
+      actions.push('close');
+      popup.closed = true;
+    },
+    dispatchLoad() {
+      popup.document.readyState = 'complete';
+      for (const cb of [...(listeners.get('load') || [])]) cb();
+    },
+    dispatchAfterPrint() {
+      for (const cb of [...(listeners.get('afterprint') || [])]) cb();
+    },
+  };
+
+  try {
+    (globalThis as any).window = {
+      open: () => popup,
+    };
+    await exportHtmlDocumentAsPdf({
+      html,
+      filename,
+      pageSize: 'A4',
+    });
+    assert.deepEqual(
+      actions,
+      ['replace:blob:daily-invoices-pdf-1'],
+      'browser fallback navigates opened popup to HTML blob URL',
+    );
+    popup.dispatchLoad();
+    assert.deepEqual(
+      actions,
+      ['replace:blob:daily-invoices-pdf-1', 'focus', 'print'],
+      'browser fallback focuses popup and triggers window.print() once loaded',
+    );
+    popup.dispatchAfterPrint();
+    assert.equal(popup.closed, true, 'browser fallback closes popup after print completes');
+    assert.deepEqual(
+      revokedUrls,
+      ['blob:daily-invoices-pdf-1'],
+      'browser fallback revokes blob URL after print completes',
+    );
+  } finally {
+    if (originalWindow === undefined) delete (globalThis as any).window;
+    else (globalThis as any).window = originalWindow;
+    URL.createObjectURL = originalCreateObjectURL;
+    URL.revokeObjectURL = originalRevokeObjectURL;
+  }
+}
+
+async function main() {
+  console.log('Integration Test: Daily Invoices Compiled PDF/HTML Export (#1397)');
+  console.log('='.repeat(68));
+
+  const db = initTestDb();
+  const owner = seedOwnerUser(db);
+  const manager = seedManagerUser(db);
+  const cashier = seedRoleUser(
+    db,
+    'cashier-test-001',
+    'Test Cashier',
+    'cashier@test.local',
+    'cashier',
+  );
+  const waiter = seedRoleUser(db, 'server-test-001', 'Test Waiter', 'waiter@test.local', 'server');
+  const kitchen = seedRoleUser(db, 'chef-test-001', 'Test Chef', 'chef@test.local', 'chef');
+
+  // Configure store metadata
+  db.prepare(
+    "INSERT OR REPLACE INTO settings (key, value, updated_at) VALUES ('business_name', 'FloCafe Artisan Roasters <script>alert(1)</script>', CURRENT_TIMESTAMP)",
+  ).run();
+  db.prepare(
+    "INSERT OR REPLACE INTO settings (key, value, updated_at) VALUES ('business_address', '42 Espresso Lane, Bengaluru', CURRENT_TIMESTAMP)",
+  ).run();
+  db.prepare(
+    "INSERT OR REPLACE INTO settings (key, value, updated_at) VALUES ('tax_registration_number', '29ABCDE1234F1Z5', CURRENT_TIMESTAMP)",
+  ).run();
+  db.prepare(
+    "INSERT OR REPLACE INTO settings (key, value, updated_at) VALUES ('country', 'IN', CURRENT_TIMESTAMP)",
+  ).run();
+  db.prepare(
+    "INSERT OR REPLACE INTO settings (key, value, updated_at) VALUES ('currency', 'INR', CURRENT_TIMESTAMP)",
+  ).run();
+  db.prepare(
+    "INSERT OR REPLACE INTO settings (key, value, updated_at) VALUES ('timezone', 'UTC', CURRENT_TIMESTAMP)",
+  ).run();
+  db.prepare(
+    "INSERT OR REPLACE INTO settings (key, value, updated_at) VALUES ('business_day_start_time', '00:00', CURRENT_TIMESTAMP)",
+  ).run();
+
+  seedCategory(db, 'cat-inv', 'Coffee & Pastry');
+  seedProduct(db, 'prod-latte', 'cat-inv', 'Cappuccino', 100);
+  seedProduct(db, 'prod-croissant', 'cat-inv', 'Butter Croissant', 80);
+  seedProduct(db, 'prod-cake', 'cat-inv', 'Basque Cheesecake', 200);
+
+  db.prepare(
+    "INSERT INTO customers (id, name, phone, email, country_code) VALUES ('cust-1', 'Aarav Sharma', '+919876543210', 'aarav@example.com', '+91')",
+  ).run();
+
+  const businessDate = '2026-09-15';
+
+  function insertBillWithOrder(opts: {
+    billNumber: string;
+    orderNumber: string;
+    paidAt: string;
+    paymentStatus: 'paid' | 'partially_refunded' | 'refunded';
+    subtotal: number;
+    taxAmount: number;
+    taxRate: number;
+    taxTitle: string;
+    discountAmount?: number;
+    serviceCharge?: number;
+    total: number;
+    method: string;
+    transactionId?: string;
+    customerId?: string | null;
+    items: Array<{
+      productId: string;
+      productName: string;
+      qty: number;
+      unitPrice: number;
+      subtotal: number;
+      taxAmount: number;
+      total: number;
+      status?: string;
+      variant?: string;
+    }>;
+  }): { billId: number; orderId: number; itemIds: number[] } {
+    const discountAmount = opts.discountAmount ?? 0;
+    const serviceCharge = opts.serviceCharge ?? 0;
+    const taxBreakdown = JSON.stringify([
+      { title: opts.taxTitle, rate: opts.taxRate, amount: opts.taxAmount },
+    ]);
+    const taxSnapshot = JSON.stringify({
+      lines: [
+        {
+          taxableBase: opts.subtotal - discountAmount,
+          components: [
+            {
+              label: opts.taxTitle,
+              rate: opts.taxRate,
+              amount: opts.taxAmount,
+            },
+          ],
+        },
+      ],
+    });
+
+    db.prepare(`
+      INSERT INTO orders (
+        order_number, user_id, customer_id, type, status,
+        subtotal, discount_amount, service_charge, tax_amount, tax_breakdown, tax_snapshot, total,
+        created_at, updated_at, completed_at
+      )
+      VALUES (?, 'owner-test-001', ?, 'dine-in', 'completed', ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
+    `).run(
+      opts.orderNumber,
+      opts.customerId ?? null,
+      opts.subtotal,
+      discountAmount,
+      serviceCharge,
+      opts.taxAmount,
+      taxBreakdown,
+      taxSnapshot,
+      opts.total,
+      opts.paidAt,
+      opts.paidAt,
+      opts.paidAt,
+    );
+
+    const orderId = Number(
+      (
+        db.prepare('SELECT id FROM orders WHERE order_number = ?').get(opts.orderNumber) as {
+          id: number;
+        }
+      ).id,
+    );
+
+    const itemIds: number[] = [];
+    for (const item of opts.items) {
+      const itemSnap = JSON.stringify({
+        lines: [
+          {
+            taxableBase: item.subtotal,
+            components: [
+              {
+                label: opts.taxTitle,
+                rate: opts.taxRate,
+                amount: item.taxAmount,
+              },
+            ],
+          },
+        ],
+      });
+      const res = db
+        .prepare(`
+          INSERT INTO order_items (
+            order_id, product_id, product_name, quantity, unit_price,
+            subtotal, tax_amount, tax_breakdown, tax_snapshot, total,
+            variant_selection, status, created_at, updated_at
+          )
+          VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
+        `)
+        .run(
+          orderId,
+          item.productId,
+          item.productName,
+          item.qty,
+          item.unitPrice,
+          item.subtotal,
+          item.taxAmount,
+          JSON.stringify([{ title: opts.taxTitle, rate: opts.taxRate, amount: item.taxAmount }]),
+          itemSnap,
+          item.total,
+          item.variant ?? null,
+          item.status ?? 'ready',
+          opts.paidAt,
+          opts.paidAt,
+        );
+      itemIds.push(Number(res.lastInsertRowid));
+    }
+
+    const billRes = db
+      .prepare(`
+        INSERT INTO bills (
+          bill_number, order_id, customer_id, subtotal, discount_amount, service_charge,
+          tax_amount, tax_breakdown, tax_snapshot, total, paid_amount, balance,
+          payment_status, payment_details, paid_at, created_at, updated_at
+        )
+        VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, 0, ?, ?, ?, ?, ?)
+      `)
+      .run(
+        opts.billNumber,
+        orderId,
+        opts.customerId ?? null,
+        opts.subtotal,
+        discountAmount,
+        serviceCharge,
+        opts.taxAmount,
+        taxBreakdown,
+        taxSnapshot,
+        opts.total,
+        opts.total,
+        opts.paymentStatus,
+        JSON.stringify([
+          {
+            method: opts.method,
+            amount: opts.total,
+            timestamp: opts.paidAt,
+            ...(opts.transactionId ? { transaction_id: opts.transactionId } : {}),
+          },
+        ]),
+        opts.paidAt,
+        opts.paidAt,
+        opts.paidAt,
+      );
+
+    return { billId: Number(billRes.lastInsertRowid), orderId, itemIds };
+  }
+
+  // Seed 3 bills out of bill_number order (INV-0003 first, INV-0001 second, INV-0002 third)
+  // 1) INV-0003: fully refunded bill
+  const b3 = insertBillWithOrder({
+    billNumber: 'INV-0003',
+    orderNumber: 'ORD-0003',
+    paidAt: `${businessDate} 14:30:00`,
+    paymentStatus: 'refunded',
+    subtotal: 200,
+    taxAmount: 10,
+    taxRate: 5,
+    taxTitle: 'GST 5%',
+    total: 210,
+    method: 'card',
+    transactionId: 'TXN-9003',
+    items: [
+      {
+        productId: 'prod-cake',
+        productName: 'Basque Cheesecake',
+        qty: 1,
+        unitPrice: 200,
+        subtotal: 200,
+        taxAmount: 10,
+        total: 210,
+        status: 'refunded',
+      },
+    ],
+  });
+  db.prepare(`
+    INSERT INTO refunds (bill_id, order_item_id, amount_cents, method, reason, shift_id, approved_by, created_by, created_at)
+    VALUES (?, ?, 21000, 'card', 'Customer cancelled dessert', NULL, 'owner-test-001', 'owner-test-001', ?)
+  `).run(b3.billId, b3.itemIds[0], `${businessDate} 15:00:00`);
+
+  // 2) INV-0001: paid bill with customer
+  insertBillWithOrder({
+    billNumber: 'INV-0001',
+    orderNumber: 'ORD-0001',
+    paidAt: `${businessDate} 10:15:00`,
+    paymentStatus: 'paid',
+    subtotal: 100,
+    taxAmount: 5,
+    taxRate: 5,
+    taxTitle: 'GST 5%',
+    total: 105,
+    method: 'cash',
+    customerId: 'cust-1',
+    items: [
+      {
+        productId: 'prod-latte',
+        productName: 'Cappuccino',
+        qty: 1,
+        unitPrice: 100,
+        subtotal: 100,
+        taxAmount: 5,
+        total: 105,
+        variant: JSON.stringify([{ group_name: 'Size', option_name: 'Regular' }]),
+      },
+    ],
+  });
+
+  // 3) INV-0002: partially_refunded bill
+  const b2 = insertBillWithOrder({
+    billNumber: 'INV-0002',
+    orderNumber: 'ORD-0002',
+    paidAt: `${businessDate} 12:00:00`,
+    paymentStatus: 'partially_refunded',
+    subtotal: 180,
+    taxAmount: 32.4,
+    taxRate: 18,
+    taxTitle: 'GST 18%',
+    total: 212.4,
+    method: 'cash',
+    items: [
+      {
+        productId: 'prod-latte',
+        productName: 'Cappuccino',
+        qty: 1,
+        unitPrice: 100,
+        subtotal: 100,
+        taxAmount: 18,
+        total: 118,
+      },
+      {
+        productId: 'prod-croissant',
+        productName: 'Butter Croissant',
+        qty: 1,
+        unitPrice: 80,
+        subtotal: 80,
+        taxAmount: 14.4,
+        total: 94.4,
+        status: 'refunded',
+      },
+    ],
+  });
+  db.prepare(`
+    INSERT INTO refunds (bill_id, order_item_id, amount_cents, method, reason, shift_id, approved_by, created_by, created_at)
+    VALUES (?, ?, 9440, 'cash', 'Croissant cold', NULL, 'owner-test-001', 'owner-test-001', ?)
+  `).run(b2.billId, b2.itemIds[1], `${businessDate} 12:30:00`);
+
+  const app = createApp({ '/api/reports': reportRoutes });
+  const { baseUrl, server } = await startServer(app);
+
+  try {
+    console.log('\n─── 1. Role gating (403 for non-owner roles, 401 unauthenticated) ───');
+    {
+      const unauth = await fetch(
+        `${baseUrl}/api/reports/daily-invoices/export?date=${businessDate}&format=html`,
+      );
+      assert.equal(unauth.status, 401, 'unauthenticated request returns 401');
+
+      for (const [roleName, staff] of [
+        ['manager', manager],
+        ['cashier', cashier],
+        ['waiter/server', waiter],
+        ['kitchen/chef', kitchen],
+      ] as const) {
+        const res = await fetch(
+          `${baseUrl}/api/reports/daily-invoices/export?date=${businessDate}&format=html`,
+          { headers: staff.authHeader },
+        );
+        assert.equal(res.status, 403, `${roleName} role is rejected with 403`);
+      }
+
+      const badFormat = await fetch(
+        `${baseUrl}/api/reports/daily-invoices/export?date=${businessDate}&format=xlsx`,
+        { headers: owner.authHeader },
+      );
+      assert.equal(badFormat.status, 400, 'unsupported format=xlsx returns 400');
+
+      const reversedRange = await fetch(
+        `${baseUrl}/api/reports/daily-invoices/export?from=2026-09-16&to=2026-09-15&format=html`,
+        { headers: owner.authHeader },
+      );
+      assert.equal(reversedRange.status, 400, 'reversed date range returns 400');
+
+      const oversizedRange = await fetch(
+        `${baseUrl}/api/reports/daily-invoices/export?from=2025-01-01&to=2026-01-02&format=html`,
+        { headers: owner.authHeader },
+      );
+      assert.equal(oversizedRange.status, 400, 'range > 366 days returns 400');
+    }
+    console.log('  ✓ Role gating and input validation verified');
+
+    console.log(
+      '\n─── 2. Sequential bill_number ordering & [REFUNDED] / [PARTIALLY REFUNDED] badges ───',
+    );
+    let compiledHtml = '';
+    {
+      const res = await fetch(
+        `${baseUrl}/api/reports/daily-invoices/export?date=${businessDate}&format=html`,
+        { headers: owner.authHeader },
+      );
+      assert.equal(res.status, 200, 'owner export returns 200');
+      assert.match(res.headers.get('content-type') || '', /text\/html/);
+      assert.match(
+        res.headers.get('content-disposition') || '',
+        new RegExp(`invoices-${businessDate}\\.html`),
+      );
+      compiledHtml = await res.text();
+
+      // Verify XSS escaping on store name
+      assert.ok(
+        compiledHtml.includes('FloCafe Artisan Roasters &lt;script&gt;alert(1)&lt;/script&gt;'),
+        'store legal name is HTML-escaped',
+      );
+      assert.ok(
+        !compiledHtml.includes('<script>alert(1)</script>'),
+        'raw script tag is never emitted',
+      );
+      assert.ok(
+        compiledHtml.includes('GSTIN: 29ABCDE1234F1Z5'),
+        'country taxIdLabel (GSTIN) and tax ID are rendered',
+      );
+      assert.ok(compiledHtml.includes('42 Espresso Lane, Bengaluru'), 'store address is rendered');
+
+      // Verify strict ascending bill_number order
+      const cards = parseInvoiceCardOrder(compiledHtml);
+      assert.deepEqual(
+        cards,
+        [
+          { billNumber: 'INV-0001', status: 'paid' },
+          { billNumber: 'INV-0002', status: 'partially_refunded' },
+          { billNumber: 'INV-0003', status: 'refunded' },
+        ],
+        'invoices are rendered in strict ascending bill_number order including paid, partially_refunded, and refunded bills',
+      );
+
+      // Verify status badges and refund details
+      assert.ok(compiledHtml.includes('[PAID]'), '[PAID] status badge is present');
+      assert.ok(
+        compiledHtml.includes('[PARTIALLY REFUNDED]'),
+        '[PARTIALLY REFUNDED] status badge is present',
+      );
+      assert.ok(compiledHtml.includes('[REFUNDED]'), '[REFUNDED] status badge is present');
+      assert.ok(
+        compiledHtml.includes('Croissant cold') &&
+          compiledHtml.includes('Butter Croissant (x1)') &&
+          compiledHtml.includes('94.40'),
+        'partial refund reason, refunded item/qty, and amount are present on INV-0002',
+      );
+      assert.ok(
+        compiledHtml.includes('Customer cancelled dessert') &&
+          compiledHtml.includes('Basque Cheesecake (x1)') &&
+          compiledHtml.includes('210.00'),
+        'full refund reason, refunded item/qty, and amount are present on INV-0003',
+      );
+      assert.ok(
+        compiledHtml.includes('TXN-9003'),
+        'card transaction_id is rendered in payment breakdown',
+      );
+      assert.ok(
+        compiledHtml.includes('Aarav Sharma') && compiledHtml.includes('+919876543210'),
+        'customer details are rendered on INV-0001',
+      );
+      assert.ok(
+        compiledHtml.includes('page-break-inside: avoid;') &&
+          compiledHtml.includes('break-inside: avoid;'),
+        '.invoice-card enforces page-break-inside: avoid; break-inside: avoid;',
+      );
+    }
+    console.log('  ✓ Sequential bill_number ordering and refund badges/details verified');
+
+    console.log('\n─── 3. Cover-page reconciliation with Daily Sales .xlsx export ───');
+    {
+      const xlsxRes = await fetch(
+        `${baseUrl}/api/reports/daily-sales/export?date=${businessDate}&format=xlsx`,
+        { headers: owner.authHeader },
+      );
+      assert.equal(xlsxRes.status, 200, 'daily-sales .xlsx returns 200');
+      const workbook = new ExcelJS.Workbook();
+      await workbook.xlsx.load(Buffer.from(await xlsxRes.arrayBuffer()));
+
+      const xlsxSummary = new Map<string, string>();
+      workbook.getWorksheet('Summary').eachRow((row: any, rowNumber: number) => {
+        if (rowNumber > 1) {
+          xlsxSummary.set(String(row.getCell(1).value), String(row.getCell(2).value ?? ''));
+        }
+      });
+
+      const htmlSummary = parseHtmlSummaryMetrics(compiledHtml);
+      assert.equal(
+        htmlSummary.size,
+        xlsxSummary.size,
+        'cover page summary metric count matches .xlsx Summary sheet',
+      );
+      for (const [metric, xlsxVal] of xlsxSummary.entries()) {
+        assert.equal(
+          htmlSummary.get(metric),
+          xlsxVal,
+          `cover page summary metric "${metric}" matches .xlsx (${xlsxVal})`,
+        );
+      }
+
+      // Reconcile VAT/Tax Summary Table with .xlsx Taxes sheet
+      const xlsxTaxRows: Array<{
+        date: string;
+        name: string;
+        rate: string;
+        base: string;
+        tax: string;
+        gross: string;
+      }> = [];
+      workbook.getWorksheet('Taxes').eachRow((row: any, rowNumber: number) => {
+        if (rowNumber > 1) {
+          xlsxTaxRows.push({
+            date: String(row.getCell(1).value ?? ''),
+            name: String(row.getCell(2).value ?? ''),
+            rate:
+              row.getCell(3).value === null || row.getCell(3).value === ''
+                ? ''
+                : String(Number(row.getCell(3).value)),
+            base:
+              row.getCell(4).value === null || row.getCell(4).value === ''
+                ? ''
+                : String(Number(row.getCell(4).value)),
+            tax: String(Number(row.getCell(5).value ?? 0)),
+            gross:
+              row.getCell(6).value === null || row.getCell(6).value === ''
+                ? ''
+                : String(Number(row.getCell(6).value)),
+          });
+        }
+      });
+
+      const htmlTaxRows = parseHtmlTaxRows(compiledHtml);
+      assert.deepEqual(
+        htmlTaxRows,
+        xlsxTaxRows,
+        'cover page tax breakdown rows match .xlsx Taxes sheet exactly',
+      );
+    }
+    console.log('  ✓ Cover-page summary and VAT/Tax Summary Table reconcile 100% with .xlsx');
+
+    console.log('\n─── 4. Cross-midnight business_day_start_time boundary filtering ───');
+    {
+      // Configure business_day_start_time = 04:00 UTC
+      db.prepare(
+        "INSERT OR REPLACE INTO settings (key, value, updated_at) VALUES ('business_day_start_time', '04:00', CURRENT_TIMESTAMP)",
+      ).run();
+
+      const shiftDate = '2026-09-20';
+      // Window for 2026-09-20 with 04:00 start is [2026-09-20 04:00:00, 2026-09-21 04:00:00)
+      // Pre-window bill at 2026-09-20 02:30:00 (belongs to 2026-09-19, must be excluded)
+      insertBillWithOrder({
+        billNumber: 'INV-CM-PRE',
+        orderNumber: 'ORD-CM-PRE',
+        paidAt: '2026-09-20 02:30:00',
+        paymentStatus: 'paid',
+        subtotal: 50,
+        taxAmount: 2.5,
+        taxRate: 5,
+        taxTitle: 'GST 5%',
+        total: 52.5,
+        method: 'cash',
+        items: [
+          {
+            productId: 'prod-latte',
+            productName: 'Cappuccino',
+            qty: 1,
+            unitPrice: 50,
+            subtotal: 50,
+            taxAmount: 2.5,
+            total: 52.5,
+          },
+        ],
+      });
+
+      // Post-midnight pre-cutoff bill at 2026-09-21 02:15:00 (belongs to 2026-09-20, must be included)
+      insertBillWithOrder({
+        billNumber: 'INV-CM-IN-2',
+        orderNumber: 'ORD-CM-IN-2',
+        paidAt: '2026-09-21 02:15:00',
+        paymentStatus: 'paid',
+        subtotal: 100,
+        taxAmount: 5,
+        taxRate: 5,
+        taxTitle: 'GST 5%',
+        total: 105,
+        method: 'cash',
+        items: [
+          {
+            productId: 'prod-latte',
+            productName: 'Cappuccino',
+            qty: 1,
+            unitPrice: 100,
+            subtotal: 100,
+            taxAmount: 5,
+            total: 105,
+          },
+        ],
+      });
+
+      // Afternoon bill at 2026-09-20 18:00:00 (belongs to 2026-09-20, must be included)
+      insertBillWithOrder({
+        billNumber: 'INV-CM-IN-1',
+        orderNumber: 'ORD-CM-IN-1',
+        paidAt: '2026-09-20 18:00:00',
+        paymentStatus: 'paid',
+        subtotal: 80,
+        taxAmount: 4,
+        taxRate: 5,
+        taxTitle: 'GST 5%',
+        total: 84,
+        method: 'cash',
+        items: [
+          {
+            productId: 'prod-croissant',
+            productName: 'Butter Croissant',
+            qty: 1,
+            unitPrice: 80,
+            subtotal: 80,
+            taxAmount: 4,
+            total: 84,
+          },
+        ],
+      });
+
+      // Post-cutoff bill at 2026-09-21 04:05:00 (belongs to 2026-09-21, must be excluded)
+      insertBillWithOrder({
+        billNumber: 'INV-CM-POST',
+        orderNumber: 'ORD-CM-POST',
+        paidAt: '2026-09-21 04:05:00',
+        paymentStatus: 'paid',
+        subtotal: 200,
+        taxAmount: 10,
+        taxRate: 5,
+        taxTitle: 'GST 5%',
+        total: 210,
+        method: 'cash',
+        items: [
+          {
+            productId: 'prod-cake',
+            productName: 'Basque Cheesecake',
+            qty: 1,
+            unitPrice: 200,
+            subtotal: 200,
+            taxAmount: 10,
+            total: 210,
+          },
+        ],
+      });
+
+      const cmRes = await fetch(
+        `${baseUrl}/api/reports/daily-invoices/export?date=${shiftDate}&format=html`,
+        { headers: owner.authHeader },
+      );
+      assert.equal(cmRes.status, 200, 'cross-midnight export returns 200');
+      const cmHtml = await cmRes.text();
+      const cmCards = parseInvoiceCardOrder(cmHtml);
+      assert.deepEqual(
+        cmCards.map((c) => c.billNumber),
+        ['INV-CM-IN-1', 'INV-CM-IN-2'],
+        'cross-midnight export includes post-midnight pre-cutoff bill and excludes out-of-window bills',
+      );
+
+      // Reset business_day_start_time back to 00:00
+      db.prepare(
+        "INSERT OR REPLACE INTO settings (key, value, updated_at) VALUES ('business_day_start_time', '00:00', CURRENT_TIMESTAMP)",
+      ).run();
+    }
+    console.log('  ✓ Cross-midnight business_day_start_time boundary filtering verified');
+
+    console.log('\n─── 5. Desktop save-html-as-pdf IPC & Browser Print Fallback ───');
+    {
+      const mainFrame = { frameToken: 'frame-main', detached: false };
+      const mainWin = { isDestroyed: () => false };
+      const trustedSender = {
+        sender: {
+          ownerWindow: mainWin,
+          mainFrame,
+          getURL: () => 'http://localhost:3001/',
+        },
+        senderFrame: mainFrame,
+      };
+      registerIpcHandlers(undefined, () => mainWin as any);
+      const saveHtmlAsPdfIpc = registeredIpcHandlers.get('save-html-as-pdf');
+      assert.equal(
+        typeof saveHtmlAsPdfIpc,
+        'function',
+        'save-html-as-pdf IPC handler is registered',
+      );
+
+      const pdfOutPath = path.join(testDir, `invoices-${businessDate}.pdf`);
+      saveDialogResult = { canceled: false, filePath: pdfOutPath };
+      const ipcResult = await saveHtmlAsPdfIpc!(trustedSender, {
+        html: compiledHtml,
+        defaultFileName: `invoices-${businessDate}.pdf`,
+        pageSize: 'A4',
+      });
+      assert.deepEqual(
+        ipcResult,
+        { success: true, path: pdfOutPath },
+        'save-html-as-pdf writes compiled invoices PDF file',
+      );
+      const pdfBytes = fs.readFileSync(pdfOutPath);
+      assert.equal(
+        pdfBytes.subarray(0, 5).toString('ascii'),
+        '%PDF-',
+        'compiled invoices PDF starts with %PDF- magic header',
+      );
+      assert.ok(
+        pdfBytes.toString('utf8').includes('break-inside: avoid;'),
+        'compiled PDF payload preserves .invoice-card break-inside: avoid rule',
+      );
+      assert.ok(
+        lastLoadedHtmlPath.length > 0 && !fs.existsSync(lastLoadedHtmlPath),
+        'staging HTML file is cleaned up after printToPDF',
+      );
+
+      await verifyBrowserPrintFallback(compiledHtml, `invoices-${businessDate}.pdf`);
+    }
+    console.log('  ✓ save-html-as-pdf desktop IPC and verifyBrowserPrintFallback verified');
+
+    console.log(
+      '\n─── 6. Qodo review invariants: refund scope reconciliation, locale/lang, active tax pack label, cover pagination, item total vs subtotal, >9999 sequence & prefix changes, and invoice count cap ───',
+    );
+    {
+      const {
+        buildDailyInvoicesExportDataset,
+        serializeDailyInvoicesExportHtml,
+      } = require('../main/services/daily-invoices-export');
+      const { DailySalesExportValidationError } = require('../main/services/daily-sales-export');
+
+      // (a) HTML lang attribute, locale-aware money formatting, item subtotal vs total, and bounded cover page
+      assert.ok(
+        compiledHtml.includes('<html lang="en-IN">'),
+        'HTML lang attribute uses resolved regional locale (en-IN) instead of hardcoded en',
+      );
+      assert.ok(
+        compiledHtml.includes('₹105.00') && compiledHtml.includes('₹212.40'),
+        'invoice amounts use locale-aware formatMoney with currency symbol',
+      );
+      assert.ok(
+        compiledHtml.includes('data-item-subtotal="100" data-item-total="105"') &&
+          compiledHtml.includes('<td class="num" data-col="item-subtotal">₹100.00</td>') &&
+          compiledHtml.includes('<td class="num" data-col="item-total">₹105.00</td>'),
+        'invoice line item table renders both pre-tax Subtotal (₹100.00) and after-tax Total (₹105.00) matching receipts',
+      );
+      const coverEndIdx = compiledHtml.indexOf('</section>');
+      const invoicesSectionIdx = compiledHtml.indexOf('data-section="invoices"');
+      const appendixSectionIdx = compiledHtml.indexOf('data-section="daily-tax-appendix"');
+      const dailyTaxesTableIdx = compiledHtml.indexOf('<table data-section="taxes">');
+      assert.ok(
+        coverEndIdx > 0 &&
+          invoicesSectionIdx > coverEndIdx &&
+          appendixSectionIdx > invoicesSectionIdx &&
+          dailyTaxesTableIdx > appendixSectionIdx,
+        'per-day tax breakdown table is placed in the post-invoices appendix so the cover page remains bounded to page 1',
+      );
+
+      // (b) Custom active tax pack registrationNumberLabel overrides static country taxIdLabel
+      const customPackPayload = JSON.stringify({
+        country: 'IN',
+        name: 'India Custom Pack',
+        version: '1.0.0',
+        registrationNumberLabel: 'Custom-TRN',
+        rules: [],
+      });
+      db.prepare(
+        `INSERT OR REPLACE INTO country_packs (
+           id, publisher, country, jurisdiction, active_version_id, status, created_at, updated_at
+         ) VALUES ('pack-in-custom', 'local', 'IN', '*', 'ver-in-custom-1', 'active', CURRENT_TIMESTAMP, CURRENT_TIMESTAMP)`,
+      ).run();
+      db.prepare(
+        `INSERT OR REPLACE INTO country_pack_versions (
+           id, pack_id, version, schema_version, manifest_json, pack_json, digest, signature,
+           effective_from, effective_to, min_flo_version, published_at, status, created_at
+         ) VALUES (
+           'ver-in-custom-1', 'pack-in-custom', '1.0.0', 1, '{}', ?, 'sha256:test', NULL,
+           '2026-01-01', NULL, '2.4.0', '2026-01-01', 'active', CURRENT_TIMESTAMP
+         )`,
+      ).run(customPackPayload);
+      const customPackDataset = buildDailyInvoicesExportDataset({ date: businessDate }, db);
+      assert.equal(
+        customPackDataset.store.tax_id_label,
+        'Custom-TRN',
+        'active tax pack registrationNumberLabel overrides static country taxIdLabel',
+      );
+      const customPackHtml = serializeDailyInvoicesExportHtml(customPackDataset, {
+        locale: 'de-DE',
+      });
+      assert.ok(
+        customPackHtml.includes('<html lang="de-DE">') &&
+          customPackHtml.includes('Custom-TRN: 29ABCDE1234F1Z5'),
+        'custom locale option and active tax pack registrationNumberLabel render in HTML',
+      );
+      db.prepare(`DELETE FROM country_pack_versions WHERE id = 'ver-in-custom-1'`).run();
+      db.prepare(`DELETE FROM country_packs WHERE id = 'pack-in-custom'`).run();
+
+      // (c) Refund scope reconciliation across period boundaries (prior-bill refund in window + post-window refund on window bill)
+      const priorBill = insertBillWithOrder({
+        billNumber: 'INV-PRIOR-0001',
+        orderNumber: 'ORD-PRIOR-0001',
+        paidAt: '2026-09-10 11:00:00',
+        paymentStatus: 'partially_refunded',
+        subtotal: 100,
+        taxAmount: 5,
+        taxRate: 5,
+        taxTitle: 'GST 5%',
+        total: 105,
+        method: 'cash',
+        items: [
+          {
+            productId: 'prod-latte',
+            productName: 'Cappuccino',
+            qty: 1,
+            unitPrice: 100,
+            subtotal: 100,
+            taxAmount: 5,
+            total: 105,
+          },
+        ],
+      });
+      // In-window refund on 2026-09-15 against the older 2026-09-10 bill (50.00 INR)
+      db.prepare(
+        `INSERT INTO refunds (bill_id, order_item_id, amount_cents, method, reason, shift_id, approved_by, created_by, created_at)
+         VALUES (?, ?, 5000, 'cash', 'Prior bill goodwill adjustment', NULL, 'owner-test-001', 'owner-test-001', ?)`,
+      ).run(priorBill.billId, priorBill.itemIds[0], `${businessDate} 16:00:00`);
+
+      // Post-window refund on 2026-09-16 against INV-0002 (paid on 2026-09-15, 25.00 INR)
+      db.prepare(
+        `INSERT INTO refunds (bill_id, order_item_id, amount_cents, method, reason, shift_id, approved_by, created_by, created_at)
+         VALUES (?, ?, 2500, 'cash', 'Next-day partial adjustment', NULL, 'owner-test-001', 'owner-test-001', '2026-09-16 09:00:00')`,
+      ).run(b2.billId, b2.itemIds[0]);
+
+      const reconciledDataset = buildDailyInvoicesExportDataset({ date: businessDate }, db);
+      assert.equal(
+        reconciledDataset.in_window_refunds_on_included_bills,
+        304.4,
+        'in-window refunds on included bills equals 94.40 + 210.00',
+      );
+      assert.equal(
+        reconciledDataset.in_window_refunds_on_prior_bills,
+        50,
+        'in-window refunds on prior-period bills equals 50.00',
+      );
+      assert.equal(
+        reconciledDataset.total_refunds,
+        354.4,
+        'cover total_refunds equals in_window_refunds_on_included_bills (304.40) + in_window_refunds_on_prior_bills (50.00)',
+      );
+      assert.equal(
+        reconciledDataset.post_window_refunds_on_included_bills,
+        25,
+        'post-window refunds on included bills equals 25.00',
+      );
+      assert.equal(
+        reconciledDataset.lifetime_refunds_on_included_bills,
+        329.4,
+        'lifetime refunds on included bills equals in-window (304.40) + post-window (25.00)',
+      );
+      const reconciledHtml = serializeDailyInvoicesExportHtml(reconciledDataset);
+      assert.ok(
+        reconciledHtml.includes('data-scope="in_window_refunds_on_prior_bills" data-value="50"') &&
+          reconciledHtml.includes(
+            'data-scope="post_window_refunds_on_included_bills" data-value="25"',
+          ) &&
+          reconciledHtml.includes('data-bill-number="INV-PRIOR-0001"') &&
+          reconciledHtml.includes('[Outside Period]') &&
+          reconciledHtml.includes('[In Period]'),
+        'HTML explicitly reconciles in-period, prior-bill, and outside-period refund scopes',
+      );
+
+      // (d) Sequence ordering across 9999 -> 10000 and mid-range prefix change
+      const seqDate = '2026-09-25';
+      insertBillWithOrder({
+        billNumber: 'INV-10000',
+        orderNumber: 'ORD-10000',
+        paidAt: `${seqDate} 11:00:00`,
+        paymentStatus: 'paid',
+        subtotal: 100,
+        taxAmount: 5,
+        taxRate: 5,
+        taxTitle: 'GST 5%',
+        total: 105,
+        method: 'cash',
+        items: [
+          {
+            productId: 'prod-latte',
+            productName: 'Cappuccino',
+            qty: 1,
+            unitPrice: 100,
+            subtotal: 100,
+            taxAmount: 5,
+            total: 105,
+          },
+        ],
+      });
+      insertBillWithOrder({
+        billNumber: 'INV-9999',
+        orderNumber: 'ORD-9999',
+        paidAt: `${seqDate} 10:00:00`,
+        paymentStatus: 'paid',
+        subtotal: 100,
+        taxAmount: 5,
+        taxRate: 5,
+        taxTitle: 'GST 5%',
+        total: 105,
+        method: 'cash',
+        items: [
+          {
+            productId: 'prod-latte',
+            productName: 'Cappuccino',
+            qty: 1,
+            unitPrice: 100,
+            subtotal: 100,
+            taxAmount: 5,
+            total: 105,
+          },
+        ],
+      });
+      insertBillWithOrder({
+        billNumber: 'BILL-10001',
+        orderNumber: 'ORD-10001',
+        paidAt: `${seqDate} 12:00:00`,
+        paymentStatus: 'paid',
+        subtotal: 100,
+        taxAmount: 5,
+        taxRate: 5,
+        taxTitle: 'GST 5%',
+        total: 105,
+        method: 'cash',
+        items: [
+          {
+            productId: 'prod-latte',
+            productName: 'Cappuccino',
+            qty: 1,
+            unitPrice: 100,
+            subtotal: 100,
+            taxAmount: 5,
+            total: 105,
+          },
+        ],
+      });
+      const seqDataset = buildDailyInvoicesExportDataset({ date: seqDate }, db);
+      assert.deepEqual(
+        seqDataset.invoices.map((i: any) => i.bill_number),
+        ['INV-9999', 'INV-10000', 'BILL-10001'],
+        'numeric sequence ordering places INV-9999 before INV-10000 and preserves sequence across mid-range prefix change (BILL-10001)',
+      );
+
+      // (e) Pre-hydration invoice count cap throws DailySalesExportValidationError before hydrating
+      assert.throws(
+        () => buildDailyInvoicesExportDataset({ date: seqDate }, db, { maxInvoicesCount: 2 }),
+        (err: unknown) =>
+          err instanceof DailySalesExportValidationError &&
+          err.statusCode === 400 &&
+          /maximum invoice count \(2\)/.test(err.message),
+        'exceeding maxInvoicesCount throws DailySalesExportValidationError (400) before hydration',
+      );
+    }
+    console.log('  ✓ All 7 Qodo review invariants verified');
+  } finally {
+    await new Promise<void>((resolve) => server.close(() => resolve()));
+    closeDatabase();
+    try {
+      fs.rmSync(testDir, { recursive: true, force: true });
+    } catch {}
+  }
+
+  console.log('\n✅ All daily-invoices-export tests passed!');
+}
+
+main().catch((err) => {
+  console.error(err);
+  process.exit(1);
+});
diff --git a/tests/reports-export.test.ts b/tests/reports-export.test.ts
index f2b692d04..03d6d2f22 100644
--- a/tests/reports-export.test.ts
+++ b/tests/reports-export.test.ts
@@ -198,7 +198,11 @@ const { getJWTSecret } = require('../main/routes/auth');
 const jwt = require('jsonwebtoken');
 const { reportRoutes } = require('../main/routes/reports');
 const { cashClosureRoutes } = require('../main/routes/cash-closures');
-const { MAX_PDF_HTML_BYTES, renderHtmlToPdfBuffer } = require('../main/services/html-to-pdf');
+const {
+  isAllowedPdfStagingRequestUrl,
+  MAX_PDF_HTML_BYTES,
+  renderHtmlToPdfBuffer,
+} = require('../main/services/html-to-pdf');
 const { registerIpcHandlers } = require('../main/ipc');
 const request = require('supertest');
 const ExcelJS = require('exceljs');
@@ -312,14 +316,24 @@ function extractPdfInfo(buf: Buffer): ExtractedPdfInfo {
     }
     const bfrangeRe = /beginbfrange([\s\S]*?)endbfrange/g;
     while ((bm = bfrangeRe.exec(cmapStr)) !== null) {
-      const rangeRe = /<([0-9A-Fa-f]+)>\s*<([0-9A-Fa-f]+)>\s*<([0-9A-Fa-f]+)>/g;
+      const entryRe = /<([0-9A-Fa-f]+)>\s*<([0-9A-Fa-f]+)>\s*(?:<([0-9A-Fa-f]+)>|\[([\s\S]*?)\])/g;
       let rm: RegExpExecArray | null;
-      while ((rm = rangeRe.exec(bm[1])) !== null) {
+      while ((rm = entryRe.exec(bm[1])) !== null) {
         const start = parseInt(rm[1], 16);
         const end = parseInt(rm[2], 16);
-        const baseUcs = parseInt(rm[3], 16);
-        for (let k = start; k <= end; k++) {
-          map.set(k, String.fromCharCode(baseUcs + (k - start)));
+        if (rm[3] !== undefined) {
+          const baseUcs = parseInt(rm[3], 16);
+          for (let k = start; k <= end; k++) {
+            map.set(k, String.fromCharCode(baseUcs + (k - start)));
+          }
+        } else if (rm[4] !== undefined) {
+          const itemRe = /<([0-9A-Fa-f]+)>/g;
+          let im: RegExpExecArray | null;
+          let k = start;
+          while ((im = itemRe.exec(rm[4])) !== null && k <= end) {
+            map.set(k, decodeHexUcs(im[1]));
+            k++;
+          }
         }
       }
     }
@@ -1143,6 +1157,52 @@ async function run(): Promise<void> {
       'renderHtmlToPdfBuffer oversize check opens no BrowserWindow',
     );
 
+    // Windows 8.3 short-path tilde vs %7E file:// URL allowlist check (issue #1397 / build-windows-x64)
+    const winStagedHtmlPath =
+      'C:\\Users\\RUNNER~1\\AppData\\Local\\Temp\\flo-reports-export\\pdf-staging\\document-123.html';
+    assert.equal(
+      isAllowedPdfStagingRequestUrl(
+        'file:///C:/Users/RUNNER~1/AppData/Local/Temp/flo-reports-export/pdf-staging/document-123.html',
+        winStagedHtmlPath,
+      ),
+      true,
+      'unencoded tilde file:///C:/Users/RUNNER~1/... is allowed for staged HTML file',
+    );
+    assert.equal(
+      isAllowedPdfStagingRequestUrl(
+        'file:///C:/Users/RUNNER%7E1/AppData/Local/Temp/flo-reports-export/pdf-staging/document-123.html',
+        winStagedHtmlPath,
+      ),
+      true,
+      'percent-encoded tilde file:///C:/Users/RUNNER%7E1/... is allowed for staged HTML file',
+    );
+    assert.equal(
+      isAllowedPdfStagingRequestUrl('data:image/png;base64,iVBORw0KGgo=', winStagedHtmlPath),
+      true,
+      'inline data:image/ URL remains allowed',
+    );
+    assert.equal(
+      isAllowedPdfStagingRequestUrl(
+        'file:///C:/Users/RUNNER~1/AppData/Local/Temp/flo-reports-export/pdf-staging/other.html',
+        winStagedHtmlPath,
+      ),
+      false,
+      'different file:// URL in same directory is rejected',
+    );
+    assert.equal(
+      isAllowedPdfStagingRequestUrl(
+        'file:///C:/Users/RUNNER~1/AppData/Local/Temp/flo-reports-export/pdf-staging/document-123.html?exfil=1',
+        winStagedHtmlPath,
+      ),
+      false,
+      'file:// URL with query string is rejected',
+    );
+    assert.equal(
+      isAllowedPdfStagingRequestUrl('https://example.com/exfil.png', winStagedHtmlPath),
+      false,
+      'remote https:// URL is rejected',
+    );
+
     // (3) Execute save-html-as-pdf on X report, Z report, and date-range daily-sales report
     const xPdfPath = path.join(testDir, `x-report-${businessDate}.pdf`);
     saveDialogResult = { canceled: false, filePath: xPdfPath };