Create Company

Create a BARE company (admin only) — almost certainly not the one you want.

There are two create_company operations and they are not interchangeable. This one writes the tenant row and nothing else: no chart of accounts, no fiscal year, no opening balances, and no membership for anybody — a company that cannot be booked in and that nobody can see. It exists for provisioning a tenant an administrator will populate by other means.

The normal path is onboarding_create_company (POST /onboarding/companies), which collects the chart, the fiscal year, the opening balances and the VAT setup and grants the creator owner. Any user who is an administrator, an owner of an existing company, or a member of none may call it.

Picking the wrong one is easy and the failure is quiet, which is why both say so: a non-admin calling THIS operation is refused for a different reason than the same caller being ineligible for the wizard, and before this the two 403s were indistinguishable.

409 if the ADMIN — who becomes this company's payer — already has one by that name. Company names are unique per payer, not platform-wide (uq_company_payer_lower_name), so a name another customer holds is free. Records the admin as created_by (SP-06) and as the payer (PRE-02); note that makes every tenant provisioned this way share the admin's name-space until PUT /companies/{id}/payer moves it.