@fin.cx/chartdata 2.16.0 → 3.0.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist_ts/00_commitinfo_data.js +2 -2
- package/dist_ts/chartdata.hgb.js +4 -2
- package/dist_ts/chartdata.individual.d.ts +56 -0
- package/dist_ts/chartdata.individual.js +274 -0
- package/dist_ts/chartdata.lookup.d.ts +8 -1
- package/dist_ts/chartdata.lookup.js +13 -3
- package/dist_ts/chartdata.types.d.ts +141 -1
- package/dist_ts/data/datevnumbers.2026.d.ts +5 -0
- package/dist_ts/data/datevnumbers.2026.js +9841 -0
- package/dist_ts/data/skr03.2026.js +308 -6
- package/dist_ts/data/skr04.2026.js +327 -5
- package/dist_ts/index.d.ts +2 -0
- package/dist_ts/index.js +3 -1
- package/package.json +1 -1
- package/readme.md +157 -2
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/chartdata.hgb.ts +3 -1
- package/ts/chartdata.individual.ts +321 -0
- package/ts/chartdata.lookup.ts +19 -2
- package/ts/chartdata.types.ts +199 -1
- package/ts/data/datevnumbers.2026.ts +9844 -0
- package/ts/data/skr03.2026.ts +307 -5
- package/ts/data/skr04.2026.ts +326 -4
- package/ts/index.ts +2 -0
package/ts/data/skr03.2026.ts
CHANGED
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@@ -383,6 +383,17 @@ export const SKR03_2026: IChart = {
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383
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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"validFrom": 2026
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},
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386
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+
{
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"accountNumber": "1520",
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388
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+
"accountName": "Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz",
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389
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"accountClass": 1,
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390
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"accountType": "asset",
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391
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"payrollRole": "levy_refund_claims",
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392
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+
"hgb266Position": "Aktiva B.II.4",
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393
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+
"euerExclusion": "balance_sheet",
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394
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+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 8), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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395
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"validFrom": 2026
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},
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{
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"accountNumber": "1542",
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"accountName": "Steuererstattungsansprüche gegenüber anderen Ländern",
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@@ -589,14 +600,26 @@ export const SKR03_2026: IChart = {
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1740",
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"accountName": "Verbindlichkeiten aus Lohn und Gehalt",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "net_pay",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1741",
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"accountName": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "wage_tax",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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@@ -604,9 +627,54 @@ export const SKR03_2026: IChart = {
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"accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "social_security",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1748",
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"accountName": "Verbindlichkeiten für Einbehaltungen von Arbeitnehmern",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "employee_withholdings",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1750",
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"accountName": "Verbindlichkeiten aus Vermögensbildung",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "capital_formation_payable",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1755",
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"accountName": "Lohn- und Gehaltsverrechnungskonto",
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661
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"accountClass": 1,
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"accountType": "asset",
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"payrollRole": "clearing",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1759",
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"accountName": "Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern",
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"accountClass": 1,
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"accountType": "liability",
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"payrollRole": "estimated_contributions",
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"hgb266Position": "Passiva C.8",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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@@ -1252,6 +1320,19 @@ export const SKR03_2026: IChart = {
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2749",
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"accountName": "Erstattungen Aufwendungsausgleichsgesetz",
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"accountClass": 2,
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"accountType": "revenue",
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"payrollRole": "levy_refunds",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 103
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "3100",
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"accountName": "Fremdleistungen",
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@@ -1425,23 +1506,219 @@ export const SKR03_2026: IChart = {
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"accountName": "Löhne und Gehälter",
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"accountClass": 4,
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"accountType": "expense",
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-
"hgb275Position": "GuV
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "4110",
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"accountName": "Löhne",
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"accountClass": 4,
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"accountType": "expense",
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"payrollRole": "wages",
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4120",
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"accountName": "Gehälter",
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"accountClass": 4,
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"accountType": "expense",
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"payrollRole": "salaries",
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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1541
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},
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1542
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{
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1543
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"accountNumber": "4124",
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1544
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"accountName": "Geschäftsführergehälter der GmbH-Gesellschafter",
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1545
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"accountClass": 4,
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1546
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"accountType": "expense",
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1547
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"payrollRole": "managing_director_salaries",
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1548
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"hgb275Position": "GuV 6a",
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1549
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"euer": {
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1550
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4130",
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"accountName": "Gesetzliche soziale Aufwendungen",
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"accountClass": 4,
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"accountType": "expense",
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"
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"payrollRole": "employer_social_security",
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"hgb275Position": "GuV 6b",
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"euer": {
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"kennzahl": 120
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},
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-
"provenance": "own designation; number/purpose verified vs
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4138",
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"accountName": "Beiträge zur Berufsgenossenschaft",
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"accountClass": 4,
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1572
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"accountType": "expense",
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"payrollRole": "accident_insurance",
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1574
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"hgb275Position": "GuV 6b",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4144",
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"accountName": "Soziale Abgaben für Minijobber",
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"accountClass": 4,
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"accountType": "expense",
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"payrollRole": "minijob_social_security",
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"hgb275Position": "GuV 6b",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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1594
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{
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1595
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"accountNumber": "4152",
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"accountName": "Sachzuwendungen und Dienstleistungen an Arbeitnehmer",
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1597
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"accountClass": 4,
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1598
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"accountType": "expense",
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"payrollRole": "benefits_in_kind",
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"hgb275Position": "GuV 6a",
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"euer": {
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"kennzahl": 120
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},
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1604
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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1608
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"accountNumber": "4165",
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1609
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"accountName": "Aufwendungen für Altersversorgung",
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"accountClass": 4,
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"accountType": "expense",
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"payrollRole": "pension",
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"hgb275Position": "GuV 6b",
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"euer": {
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"kennzahl": 120
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},
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"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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1618
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"validFrom": 2026
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1619
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},
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1620
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{
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1621
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+
"accountNumber": "4167",
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1622
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+
"accountName": "Pauschale Steuer auf sonstige Bezüge (z. B. Direktversicherungen)",
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1623
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+
"accountClass": 4,
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1624
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"accountType": "expense",
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1625
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+
"payrollRole": "pension_flat_tax",
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1626
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+
"hgb275Position": "GuV 6b",
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1627
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+
"euer": {
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1628
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"kennzahl": 120
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},
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|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1631
|
+
"validFrom": 2026
|
|
1632
|
+
},
|
|
1633
|
+
{
|
|
1634
|
+
"accountNumber": "4170",
|
|
1635
|
+
"accountName": "Vermögenswirksame Leistungen",
|
|
1636
|
+
"accountClass": 4,
|
|
1637
|
+
"accountType": "expense",
|
|
1638
|
+
"payrollRole": "capital_formation_benefits",
|
|
1639
|
+
"hgb275Position": "GuV 6a",
|
|
1640
|
+
"euer": {
|
|
1641
|
+
"kennzahl": 120
|
|
1642
|
+
},
|
|
1643
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1644
|
+
"validFrom": 2026
|
|
1645
|
+
},
|
|
1646
|
+
{
|
|
1647
|
+
"accountNumber": "4175",
|
|
1648
|
+
"accountName": "Fahrtkostenerstattung Wohnung/Arbeitsstätte",
|
|
1649
|
+
"accountClass": 4,
|
|
1650
|
+
"accountType": "expense",
|
|
1651
|
+
"payrollRole": "commuting_allowances",
|
|
1652
|
+
"hgb275Position": "GuV 6a",
|
|
1653
|
+
"euer": {
|
|
1654
|
+
"kennzahl": 120
|
|
1655
|
+
},
|
|
1656
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1657
|
+
"validFrom": 2026
|
|
1658
|
+
},
|
|
1659
|
+
{
|
|
1660
|
+
"accountNumber": "4190",
|
|
1661
|
+
"accountName": "Aushilfslöhne",
|
|
1662
|
+
"accountClass": 4,
|
|
1663
|
+
"accountType": "expense",
|
|
1664
|
+
"payrollRole": "temporary_wages",
|
|
1665
|
+
"hgb275Position": "GuV 6a",
|
|
1666
|
+
"euer": {
|
|
1667
|
+
"kennzahl": 120
|
|
1668
|
+
},
|
|
1669
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1670
|
+
"validFrom": 2026
|
|
1671
|
+
},
|
|
1672
|
+
{
|
|
1673
|
+
"accountNumber": "4194",
|
|
1674
|
+
"accountName": "Pauschale Steuer für Minijobber",
|
|
1675
|
+
"accountClass": 4,
|
|
1676
|
+
"accountType": "expense",
|
|
1677
|
+
"payrollRole": "minijob_flat_tax",
|
|
1678
|
+
"hgb275Position": "GuV 6a",
|
|
1679
|
+
"euer": {
|
|
1680
|
+
"kennzahl": 120
|
|
1681
|
+
},
|
|
1682
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1683
|
+
"validFrom": 2026
|
|
1684
|
+
},
|
|
1685
|
+
{
|
|
1686
|
+
"accountNumber": "4195",
|
|
1687
|
+
"accountName": "Löhne für Minijobs",
|
|
1688
|
+
"accountClass": 4,
|
|
1689
|
+
"accountType": "expense",
|
|
1690
|
+
"payrollRole": "minijob_wages",
|
|
1691
|
+
"hgb275Position": "GuV 6a",
|
|
1692
|
+
"euer": {
|
|
1693
|
+
"kennzahl": 120
|
|
1694
|
+
},
|
|
1695
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1696
|
+
"validFrom": 2026
|
|
1697
|
+
},
|
|
1698
|
+
{
|
|
1699
|
+
"accountNumber": "4198",
|
|
1700
|
+
"accountName": "Pauschale Steuer für Arbeitnehmer",
|
|
1701
|
+
"accountClass": 4,
|
|
1702
|
+
"accountType": "expense",
|
|
1703
|
+
"payrollRole": "employee_flat_tax",
|
|
1704
|
+
"hgb275Position": "GuV 6a",
|
|
1705
|
+
"euer": {
|
|
1706
|
+
"kennzahl": 120
|
|
1707
|
+
},
|
|
1708
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1709
|
+
"validFrom": 2026
|
|
1710
|
+
},
|
|
1711
|
+
{
|
|
1712
|
+
"accountNumber": "4199",
|
|
1713
|
+
"accountName": "Pauschale Steuer für Aushilfen",
|
|
1714
|
+
"accountClass": 4,
|
|
1715
|
+
"accountType": "expense",
|
|
1716
|
+
"payrollRole": "temporary_flat_tax",
|
|
1717
|
+
"hgb275Position": "GuV 6a",
|
|
1718
|
+
"euer": {
|
|
1719
|
+
"kennzahl": 120
|
|
1720
|
+
},
|
|
1721
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1445
1722
|
"validFrom": 2026
|
|
1446
1723
|
},
|
|
1447
1724
|
{
|
|
@@ -2221,6 +2498,31 @@ export const SKR03_2026: IChart = {
|
|
|
2221
2498
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
2222
2499
|
"validFrom": 2026
|
|
2223
2500
|
},
|
|
2501
|
+
{
|
|
2502
|
+
"accountNumber": "8611",
|
|
2503
|
+
"accountName": "Verrechnete sonstige Sachbezüge aus Fahrzeug-Gestellung 19 % USt",
|
|
2504
|
+
"accountClass": 8,
|
|
2505
|
+
"accountType": "revenue",
|
|
2506
|
+
"payrollRole": "company_car_benefit",
|
|
2507
|
+
"automatikFunction": {
|
|
2508
|
+
"taxType": "ust",
|
|
2509
|
+
"ratePercent": 19
|
|
2510
|
+
},
|
|
2511
|
+
"allowedBuKeys": [
|
|
2512
|
+
"",
|
|
2513
|
+
"40"
|
|
2514
|
+
],
|
|
2515
|
+
"ustva": {
|
|
2516
|
+
"kennzahl": 81,
|
|
2517
|
+
"role": "base"
|
|
2518
|
+
},
|
|
2519
|
+
"hgb275Position": "GuV 4",
|
|
2520
|
+
"euer": {
|
|
2521
|
+
"kennzahl": 112
|
|
2522
|
+
},
|
|
2523
|
+
"provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 27), gültig für 2026 (automatism AM, 19 % USt; UStVA Kz 81 per ELSTER Anleitung zur UStVA 2026), and vs public oracle (2026-10-07)",
|
|
2524
|
+
"validFrom": 2026
|
|
2525
|
+
},
|
|
2224
2526
|
{
|
|
2225
2527
|
"accountNumber": "8731",
|
|
2226
2528
|
"accountName": "Gewährte Skonti 7 % USt",
|