feat(companies): onboard co-operative unions and farms

They hold a TIN but no business licence, so there is no eTrade record to look
their registration up in. A checkbox on the first wizard step marks them, and
everything that assumed a trade licence bends around it:

- The company step replaces the eTrade lookup with typed registration details
  — name, region, zone, woreda, kebele, house number — required exactly because
  they are now on screen. applyEtradeSourcedFields skips the lookup rather than
  failing it, so what the customer sends is what is stored.
- No freight-forwarder role. Forwarding is licensed work, so the option is not
  offered, and the API refuses it at start-onboarding and at every later
  role-add rather than letting approval fail on a document they cannot produce.
- No per-role business-licence upload, client-side or in the completion gate.
- Their own document set (company_onboarding_documents_cooperative) merges on
  top of the nationality one, admin-managed like every other set. Nationality
  wins a fileKey collision so no slot renders twice, and the DARS paper is not
  injected into it — the set it merges onto already carries one.
- The owner is typed in full; with no eTrade manager on file the licence
  comparison reports "nothing to compare against", which backoffice now
  explains rather than leaving as a bare dash.

Stored as an attributes flag, not a column: everything it changes is
behavioural, and nothing queries or joins on it.

apps/edr-freight-web/backoffice/src/pages/customers/CustomerDetailPage.tsx

@@ -822,6 +822,16 @@ export default function CustomerDetailPage() {
                         : undefined
                     }
                   />
+                  {/* Why this company's registration was typed rather than
+                      fetched, and why it carries no business licence. */}
+                  <InfoField
+                    label="Registration"
+                    value={
+                      company.cooperative
+                        ? "Co-operative union / farm (no trade licence)"
+                        : "eTrade trade licence"
+                    }
+                  />
                   <InfoField label="Address" value={company.address} />
                   <InfoField label="Website" value={company.website} />
                   <InfoField label="Email" value={company.email} />
@@ -945,6 +955,11 @@ export default function CustomerDetailPage() {
                   >
                     Matches the eTrade licence
                   </Badge>
+                ) : company.cooperative ? (
+                  <Text size="xs" c="dimmed">
+                    A co-operative union or farm holds no trade licence, so
+                    there is no eTrade record to check the owner against.
+                  </Text>
                 ) : (
                   <Text size="xs" c="dimmed">
                     No eTrade manager name on file to compare against.

apps/edr-freight-web/backoffice/src/pages/settings/InvoiceStampSettingsPage.tsx

@@ -0,0 +1,88 @@
+import { useEffect, useState } from "react";
+import {
+  Card,
+  CardContent,
+  CardDescription,
+  CardHeader,
+  CardTitle,
+} from "@/shared/common/ui/card";
+import { Button } from "@/shared/common/ui/button";
+import { Save, Trash2 } from "lucide-react";
+
+import { StampUpload } from "@/components/contracts/StampUpload";
+import {
+  useClearStamp,
+  useSetStamp,
+  useStampSettingsQuery,
+} from "@/hooks/useStampSettings";
+
+/**
+ * The one company stamp/seal stamped onto every generated invoice/receipt
+ * PDF (InvoiceDocumentService). Single global image — no per-employee choice.
+ */
+export default function InvoiceStampSettingsPage() {
+  const { data, isLoading } = useStampSettingsQuery();
+  const setStamp = useSetStamp();
+  const clearStamp = useClearStamp();
+  const [draft, setDraft] = useState<string | null>(null);
+
+  useEffect(() => {
+    setDraft(null);
+  }, [data?.stampImageUrl]);
+
+  const value = draft !== null ? draft : (data?.stampImageUrl ?? null);
+  const dirty = draft !== null && draft !== data?.stampImageUrl;
+
+  const handleSave = async () => {
+    if (!draft) return;
+    await setStamp.mutateAsync(draft);
+  };
+
+  const handleClear = async () => {
+    if (!data?.stampImageUrl) return;
+    await clearStamp.mutateAsync();
+  };
+
+  return (
+    <div className="p-4 w-full max-w-screen-sm mx-auto">
+      <Card className="shadow-lg border-gray-200 dark:border-gray-700">
+        <CardHeader>
+          <CardTitle>Invoice stamp</CardTitle>
+          <CardDescription>
+            Stamped onto every generated invoice and receipt PDF. Replacing it
+            here changes it everywhere at once — there is no per-invoice or
+            per-user choice.
+          </CardDescription>
+        </CardHeader>
+        <CardContent className="space-y-4">
+          <StampUpload
+            value={isLoading ? null : value}
+            onChange={setDraft}
+            label="Company stamp"
+            description="Shown on every invoice/receipt PDF in place of the plain seal."
+          />
+
+          <div className="flex items-center gap-2">
+            <Button
+              onClick={handleSave}
+              disabled={!dirty || setStamp.isPending}
+            >
+              <Save className="mr-2 h-4 w-4" />
+              Save
+            </Button>
+            {data?.stampImageUrl && !dirty && (
+              <Button
+                variant="outline"
+                onClick={handleClear}
+                disabled={clearStamp.isPending}
+              >
+                <Trash2 className="mr-2 h-4 w-4" />
+                Remove
+              </Button>
+            )}
+          </div>
+        </CardContent>
+      </Card>
+    </div>
+  );
+}