@fin.cx/einvoice 8.2.4 → 8.3.0

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Files changed (30) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/formats/cii/facturx/facturx.decoder.js +7 -8
  3. package/dist_ts/formats/cii/facturx/facturx.encoder.d.ts +1 -0
  4. package/dist_ts/formats/cii/facturx/facturx.encoder.js +15 -4
  5. package/dist_ts/formats/cii/zugferd/zugferd.decoder.js +7 -8
  6. package/dist_ts/formats/cii/zugferd/zugferd.encoder.d.ts +1 -0
  7. package/dist_ts/formats/cii/zugferd/zugferd.encoder.js +15 -4
  8. package/dist_ts/formats/cii/zugferd/zugferd.v1.decoder.js +8 -8
  9. package/dist_ts/formats/ubl/generic/ubl.encoder.js +12 -1
  10. package/dist_ts/formats/ubl/xrechnung/xrechnung.decoder.js +19 -5
  11. package/dist_ts/formats/ubl/xrechnung.validator.js +14 -11
  12. package/dist_ts/formats/utils/eu.memberstates.d.ts +11 -0
  13. package/dist_ts/formats/utils/eu.memberstates.js +16 -0
  14. package/dist_ts/formats/utils/vat.category.d.ts +13 -8
  15. package/dist_ts/formats/utils/vat.category.js +16 -11
  16. package/dist_ts/formats/validation/vat-categories.validator.js +3 -7
  17. package/package.json +3 -3
  18. package/readme.md +14 -6
  19. package/ts/00_commitinfo_data.ts +1 -1
  20. package/ts/formats/cii/facturx/facturx.decoder.ts +7 -8
  21. package/ts/formats/cii/facturx/facturx.encoder.ts +15 -3
  22. package/ts/formats/cii/zugferd/zugferd.decoder.ts +7 -8
  23. package/ts/formats/cii/zugferd/zugferd.encoder.ts +15 -3
  24. package/ts/formats/cii/zugferd/zugferd.v1.decoder.ts +7 -8
  25. package/ts/formats/ubl/generic/ubl.encoder.ts +14 -0
  26. package/ts/formats/ubl/xrechnung/xrechnung.decoder.ts +17 -4
  27. package/ts/formats/ubl/xrechnung.validator.ts +21 -17
  28. package/ts/formats/utils/eu.memberstates.ts +16 -0
  29. package/ts/formats/utils/vat.category.ts +15 -10
  30. package/ts/formats/validation/vat-categories.validator.ts +2 -6
@@ -1,6 +1,7 @@
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  import * as plugins from '../../plugins.js';
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  import { findInvalidItemAmounts, getTotalsSkippedResult } from '../utils/document.totals.js';
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  import { CurrencyCalculator } from '../utils/currency.utils.js';
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+ import { isEuMemberState } from '../utils/eu.memberstates.js';
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  /**
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  * VAT Category codes according to UNCL5305
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  */
@@ -419,12 +420,7 @@ export class VATCategoriesValidator {
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  return Math.abs(value1 - value2) < 0.01;
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  }
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  isEUCountry(countryCode) {
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- const euCountries = [
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- 'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR',
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- 'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT', 'NL',
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- 'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE'
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- ];
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- return euCountries.includes(countryCode);
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+ return isEuMemberState(countryCode);
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  }
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  isReverseChargeService(item) {
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  // Check if item qualifies for reverse charge
@@ -501,4 +497,4 @@ export function getVATCategoryName(category) {
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  };
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  return names[category] || 'Unknown';
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  }
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- //# 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500
+ //# 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package/package.json CHANGED
@@ -1,6 +1,6 @@
1
1
  {
2
2
  "name": "@fin.cx/einvoice",
3
- "version": "8.2.4",
3
+ "version": "8.3.0",
4
4
  "private": false,
5
5
  "description": "A TypeScript module for creating, manipulating, and embedding XML data within PDF files specifically tailored for electronic invoice (einvoice) packages.",
6
6
  "main": "dist_ts/index.js",
@@ -22,7 +22,7 @@
22
22
  },
23
23
  "dependencies": {
24
24
  "@push.rocks/smartxml": "^2.1.0",
25
- "@tsclass/tsclass": "^9.8.0",
25
+ "@tsclass/tsclass": "^9.10.0",
26
26
  "@xmldom/xmldom": "^0.9.10",
27
27
  "pako": "^2.1.0",
28
28
  "pdf-lib": "^1.17.1",
@@ -67,7 +67,7 @@
67
67
  ],
68
68
  "scripts": {
69
69
  "test": "pnpm run test:unit",
70
- "test:unit": "tstest test/test.cii-xrechnung.node.ts --verbose --logfile --timeout 60 && tstest test/test.einvoice.ts --verbose --logfile --timeout 60 && tstest test/test.decimal.ts --verbose --logfile --timeout 60 && tstest test/test.decimal-currency-calculator.ts --verbose --logfile --timeout 60 && tstest test/test.currency-utils.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-validators.ts --verbose --logfile --timeout 60 && tstest test/test.schematron-validator.ts --verbose --logfile --timeout 60 && tstest test/test.xrechnung-creditnote.node.ts --verbose --logfile --timeout 60 && tstest test/test.accountingdoc-types.node.ts --verbose --logfile --timeout 60 && tstest test/test.corrected-invoice.node.ts --verbose --logfile --timeout 60 && tstest test/test.xrechnung-3-due-date.node.ts --verbose --logfile --timeout 60 && tstest test/test.calendar-dates.node.ts --verbose --logfile --timeout 60 && tstest test/test.document-totals.node.ts --verbose --logfile --timeout 60 && tstest test/test.reverse-charge.node.ts --verbose --logfile --timeout 60 && tstest test/test.cii-schema-order.node.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-unitcodes.node.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-lineunit.node.ts --verbose --logfile --timeout 60",
70
+ "test:unit": "tstest test/test.cii-xrechnung.node.ts --verbose --logfile --timeout 60 && tstest test/test.einvoice.ts --verbose --logfile --timeout 60 && tstest test/test.decimal.ts --verbose --logfile --timeout 60 && tstest test/test.decimal-currency-calculator.ts --verbose --logfile --timeout 60 && tstest test/test.currency-utils.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-validators.ts --verbose --logfile --timeout 60 && tstest test/test.schematron-validator.ts --verbose --logfile --timeout 60 && tstest test/test.xrechnung-creditnote.node.ts --verbose --logfile --timeout 60 && tstest test/test.accountingdoc-types.node.ts --verbose --logfile --timeout 60 && tstest test/test.corrected-invoice.node.ts --verbose --logfile --timeout 60 && tstest test/test.xrechnung-3-due-date.node.ts --verbose --logfile --timeout 60 && tstest test/test.calendar-dates.node.ts --verbose --logfile --timeout 60 && tstest test/test.document-totals.node.ts --verbose --logfile --timeout 60 && tstest test/test.reverse-charge.node.ts --verbose --logfile --timeout 60 && tstest test/test.cii-schema-order.node.ts --verbose --logfile --timeout 60 && tstest test/test.tax-number.node.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-unitcodes.node.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-lineunit.node.ts --verbose --logfile --timeout 60",
71
71
  "test:format": "tstest test/test.format-detection.ts --verbose --logfile --timeout 60",
72
72
  "test:corpus": "tstest test/suite/einvoice_corpus-validation/ --verbose --logfile --timeout 60",
73
73
  "test:performance": "NODE_OPTIONS=--expose-gc tstest test/suite/einvoice_performance/ --verbose --logfile --timeout 60",
package/readme.md CHANGED
@@ -356,13 +356,20 @@ any other. `EInvoice.language` defaults to `'en'`: set it to `'de'` for the
356
356
  German wording.
357
357
 
358
358
  Export refuses a reverse charge document, naming the rule, when a line states a
359
- VAT rate other than 0 (BR-AE-05), the seller has no VAT identifier, or the
360
- buyer has neither a VAT identifier nor a legal registration identifier
359
+ VAT rate other than 0 (BR-AE-05), the seller has neither a VAT identifier nor a
360
+ tax number (`registrationDetails.taxNumber`, BT-32, the Steuernummer, which
361
+ § 14 Abs. 4 Satz 1 Nr. 2 UStG allows), or the buyer has neither a VAT
362
+ identifier nor a legal registration identifier
361
363
  (`registrationDetails.registrationId`, BR-AE-02). On the seller side BR-AE-02
362
- would also accept a tax registration identifier (BT-32, the Steuernummer) or a
363
- tax representative's VAT identifier (BT-63); the envelope can state neither, so
364
- a domestic § 13b issuer that has only a Steuernummer (which § 14 Abs. 4 Satz 1
365
- Nr. 2 UStG allows) is refused until the envelope carries a tax number.
364
+ would also accept a tax representative's VAT identifier (BT-63), which the
365
+ envelope cannot state.
366
+
367
+ The envelope has no place of supply, so einvoice checks only what EN 16931
368
+ BR-AE-02 requires. Whether an invoice needs the VAT identification numbers of
369
+ both parties because the supply is made in another member state (§ 14a Abs. 1
370
+ Satz 3 UStG) is for the issuing application to enforce: the parties' countries
371
+ do not tell it, since a domestic § 13b supply to a buyer based in another
372
+ member state is taxed in Germany and may state a tax number.
366
373
 
367
374
  The envelope states reverse charge for the whole document; an item has no VAT
368
375
  category of its own. A document mixing reverse charge lines with standard rated
@@ -403,6 +410,7 @@ the UTC midnight of that day, `Date.UTC(2026, 8, 20)`.
403
410
  Missing or invalid document-level invoice IDs and issue dates are rejected.
404
411
  - `FatturaPA` should be documented as detection-only right now.
405
412
  - The day of supply: UBL and XRechnung write `deliveryDate` as `cac:Delivery/cbc:ActualDeliveryDate` (BT-72) and `periodOfPerformance` as `cac:InvoicePeriod` (BG-14), and read both back. Factur-X and ZUGFeRD write `deliveryDate` as `ram:ActualDeliverySupplyChainEvent` and read it back only when the document states it.
413
+ - Party identifiers: `registrationDetails.vatId` is the VAT identifier (BT-31 seller, BT-48 buyer), `registrationId` the legal registration identifier such as the commercial register number (BT-30, BT-47), and `taxNumber` the seller's tax registration identifier, the Steuernummer (BT-32), which § 14 Abs. 4 Satz 1 Nr. 2 UStG allows in place of the VAT identifier. UBL and XRechnung write the tax number as a second `cac:PartyTaxScheme` with the tax scheme `FC`, after the VAT one; Factur-X and ZUGFeRD as `ram:SpecifiedTaxRegistration/ram:ID` with the scheme `FC`. The decoders read each by its scheme, whatever order the document lists them in. EN 16931 has no tax number for the buyer, so a buyer's `taxNumber` is not written.
406
414
  - Credit notes, debit notes, corrected invoices and self-billed invoices share the `EInvoice` class; see the type code table above. Credit and debit amounts are written as given, the encoders do not change signs.
407
415
  - ZUGFeRD v1 input is detected and routed, but the v1 decoder does not read the v1 header, so such a document always arrives as an `invoice`. Known defect, to be fixed separately.
408
416
 
@@ -3,6 +3,6 @@
3
3
  */
4
4
  export const commitinfo = {
5
5
  name: '@fin.cx/einvoice',
6
- version: '8.2.4',
6
+ version: '8.3.0',
7
7
  description: 'A TypeScript module for creating, manipulating, and embedding XML data within PDF files specifically tailored for electronic invoice (einvoice) packages.'
8
8
  }
@@ -157,13 +157,11 @@ export class FacturXDecoder extends CIIBaseDecoder {
157
157
  // Extract VAT ID
158
158
  const vatId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
159
159
 
160
- // Extract registration ID
161
- // the legal registration identifier (BT-30, BT-47); a document that states only a tax
162
- // number (scheme FC, BT-32) keeps it here as before, the envelope has no field of its own for it
163
- const registrationId =
164
- this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) ||
165
- this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) ||
166
- '';
160
+ // the legal registration identifier (BT-30, BT-47)
161
+ const registrationId = this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) || '';
162
+
163
+ // the tax registration identifier (BT-32 for the seller), the Steuernummer: scheme FC
164
+ const taxNumber = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) || '';
167
165
 
168
166
  // Create contact object
169
167
  return {
@@ -176,7 +174,8 @@ export class FacturXDecoder extends CIIBaseDecoder {
176
174
  registrationDetails: {
177
175
  vatId: vatId,
178
176
  registrationId: registrationId,
179
- registrationName: ''
177
+ registrationName: '',
178
+ ...(taxNumber ? { taxNumber } : {})
180
179
  }
181
180
  } as business.TContact;
182
181
  }
@@ -209,12 +209,12 @@ export class FacturXEncoder extends CIIBaseEncoder {
209
209
 
210
210
  // Add seller
211
211
  const sellerElement = doc.createElement('ram:SellerTradeParty');
212
- this.addPartyInfo(doc, sellerElement, invoice.from);
212
+ this.addPartyInfo(doc, sellerElement, invoice.from, 'seller');
213
213
  agreementElement.appendChild(sellerElement);
214
214
 
215
215
  // Add buyer
216
216
  const buyerElement = doc.createElement('ram:BuyerTradeParty');
217
- this.addPartyInfo(doc, buyerElement, invoice.to);
217
+ this.addPartyInfo(doc, buyerElement, invoice.to, 'buyer');
218
218
  agreementElement.appendChild(buyerElement);
219
219
  }
220
220
 
@@ -223,8 +223,9 @@ export class FacturXEncoder extends CIIBaseEncoder {
223
223
  * @param doc XML document
224
224
  * @param partyElement Party element
225
225
  * @param party Party data
226
+ * @param partyRole Whether the party is the seller or the buyer
226
227
  */
227
- private addPartyInfo(doc: Document, partyElement: Element, party: any): void {
228
+ private addPartyInfo(doc: Document, partyElement: Element, party: any, partyRole: 'seller' | 'buyer'): void {
228
229
  // Add name
229
230
  const nameElement = doc.createElement('ram:Name');
230
231
  nameElement.textContent = party.name;
@@ -281,6 +282,17 @@ export class FacturXEncoder extends CIIBaseEncoder {
281
282
  partyElement.appendChild(taxRegistrationElement);
282
283
  }
283
284
 
285
+ // Seller tax registration identifier (BT-32), the Steuernummer: scheme FC, after the VAT
286
+ // identifier. EN 16931 has no such element for the buyer, so a buyer's tax number is not written.
287
+ if (partyRole === 'seller' && party.registrationDetails?.taxNumber) {
288
+ const taxRegistrationElement = doc.createElement('ram:SpecifiedTaxRegistration');
289
+ const taxIdElement = doc.createElement('ram:ID');
290
+ taxIdElement.setAttribute('schemeID', 'FC');
291
+ taxIdElement.textContent = party.registrationDetails.taxNumber;
292
+ taxRegistrationElement.appendChild(taxIdElement);
293
+ partyElement.appendChild(taxRegistrationElement);
294
+ }
295
+
284
296
  }
285
297
 
286
298
  /**
@@ -160,13 +160,11 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
160
160
  // Extract VAT ID
161
161
  const vatId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
162
162
 
163
- // Extract registration ID
164
- // the legal registration identifier (BT-30, BT-47); a document that states only a tax
165
- // number (scheme FC, BT-32) keeps it here as before, the envelope has no field of its own for it
166
- const registrationId =
167
- this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) ||
168
- this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) ||
169
- '';
163
+ // the legal registration identifier (BT-30, BT-47)
164
+ const registrationId = this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) || '';
165
+
166
+ // the tax registration identifier (BT-32 for the seller), the Steuernummer: scheme FC
167
+ const taxNumber = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) || '';
170
168
 
171
169
  // Create contact object
172
170
  return {
@@ -179,7 +177,8 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
179
177
  registrationDetails: {
180
178
  vatId: vatId,
181
179
  registrationId: registrationId,
182
- registrationName: ''
180
+ registrationName: '',
181
+ ...(taxNumber ? { taxNumber } : {})
183
182
  }
184
183
  } as business.TContact;
185
184
  }
@@ -224,7 +224,7 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
224
224
 
225
225
  // Add seller
226
226
  const sellerElement = doc.createElement('ram:SellerTradeParty');
227
- this.addPartyInfo(doc, sellerElement, invoice.from);
227
+ this.addPartyInfo(doc, sellerElement, invoice.from, 'seller');
228
228
 
229
229
  // Seller electronic address (BT-34): ram:URIUniversalCommunication/ram:URIID of the party; a
230
230
  // trade contact (ram:DefinedTradeContact) has no URIID
@@ -241,7 +241,7 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
241
241
 
242
242
  // Add buyer
243
243
  const buyerElement = doc.createElement('ram:BuyerTradeParty');
244
- this.addPartyInfo(doc, buyerElement, invoice.to);
244
+ this.addPartyInfo(doc, buyerElement, invoice.to, 'buyer');
245
245
  agreementElement.appendChild(buyerElement);
246
246
  }
247
247
 
@@ -250,8 +250,9 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
250
250
  * @param doc XML document
251
251
  * @param partyElement Party element
252
252
  * @param party Party data
253
+ * @param partyRole Whether the party is the seller or the buyer
253
254
  */
254
- private addPartyInfo(doc: Document, partyElement: Element, party: any): void {
255
+ private addPartyInfo(doc: Document, partyElement: Element, party: any, partyRole: 'seller' | 'buyer'): void {
255
256
  // Add name
256
257
  const nameElement = doc.createElement('ram:Name');
257
258
  nameElement.textContent = party.name;
@@ -318,6 +319,17 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
318
319
  partyElement.appendChild(taxRegistrationElement);
319
320
  }
320
321
 
322
+ // Seller tax registration identifier (BT-32), the Steuernummer: scheme FC, after the VAT
323
+ // identifier. EN 16931 has no such element for the buyer, so a buyer's tax number is not written.
324
+ if (partyRole === 'seller' && party.registrationDetails?.taxNumber) {
325
+ const taxRegistrationElement = doc.createElement('ram:SpecifiedTaxRegistration');
326
+ const taxIdElement = doc.createElement('ram:ID');
327
+ taxIdElement.setAttribute('schemeID', 'FC');
328
+ taxIdElement.textContent = party.registrationDetails.taxNumber;
329
+ taxRegistrationElement.appendChild(taxIdElement);
330
+ partyElement.appendChild(taxRegistrationElement);
331
+ }
332
+
321
333
  }
322
334
 
323
335
  /**
@@ -230,13 +230,11 @@ export class ZUGFeRDV1Decoder extends CIIBaseDecoder {
230
230
  // Extract VAT ID
231
231
  const vatId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
232
232
 
233
- // the legal registration identifier, and a tax number (scheme FC) as before when that is all
234
- // the document states; the party is still read with the ZUGFeRD 2 namespaces (the known v1
235
- // header defect), so for a v1 document this finds nothing yet
236
- const registrationId =
237
- this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) ||
238
- this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) ||
239
- '';
233
+ // the legal registration identifier and the tax number (scheme FC); the party is still read
234
+ // with the ZUGFeRD 2 namespaces (the known v1 header defect), so for a v1 document neither is
235
+ // found yet
236
+ const registrationId = this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) || '';
237
+ const taxNumber = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) || '';
240
238
 
241
239
  // Create contact object
242
240
  return {
@@ -249,7 +247,8 @@ export class ZUGFeRDV1Decoder extends CIIBaseDecoder {
249
247
  registrationDetails: {
250
248
  vatId: vatId,
251
249
  registrationId: registrationId,
252
- registrationName: ''
250
+ registrationName: '',
251
+ ...(taxNumber ? { taxNumber } : {})
253
252
  }
254
253
  } as business.TContact;
255
254
  }
@@ -277,6 +277,20 @@ export class UBLEncoder extends UBLBaseEncoder {
277
277
  partyTaxSchemeNode.appendChild(taxSchemeNode);
278
278
  this.appendElement(doc, taxSchemeNode, 'cbc:ID', 'VAT');
279
279
  }
280
+
281
+ // Seller tax registration identifier (BT-32), the Steuernummer: a party tax scheme other than
282
+ // VAT, after the VAT one; FC as in CII and the German reference examples. EN 16931 has no
283
+ // such element for the buyer, so a buyer's tax number is not written.
284
+ if (elementName === 'cac:AccountingSupplierParty' && party.registrationDetails?.taxNumber) {
285
+ const partyTaxSchemeNode = doc.createElement('cac:PartyTaxScheme');
286
+ partyNode.appendChild(partyTaxSchemeNode);
287
+
288
+ this.appendElement(doc, partyTaxSchemeNode, 'cbc:CompanyID', party.registrationDetails.taxNumber);
289
+
290
+ const taxSchemeNode = doc.createElement('cac:TaxScheme');
291
+ partyTaxSchemeNode.appendChild(taxSchemeNode);
292
+ this.appendElement(doc, taxSchemeNode, 'cbc:ID', 'FC');
293
+ }
280
294
 
281
295
  // Party legal entity (registration information)
282
296
  if (party.registrationDetails) {
@@ -354,6 +354,7 @@ export class XRechnungDecoder extends UBLBaseDecoder {
354
354
  let country = '';
355
355
  let countryCode = '';
356
356
  let vatId = '';
357
+ let taxNumber = '';
357
358
  let registrationId = '';
358
359
  let registrationName = '';
359
360
  let contactPhone = '';
@@ -411,10 +412,21 @@ export class XRechnungDecoder extends UBLBaseDecoder {
411
412
  }
412
413
  }
413
414
 
414
- // Extract tax information
415
+ // Extract tax information by scheme, as the EN 16931 UBL binding selects it: the VAT
416
+ // identifier (BT-31, BT-48) under the tax scheme VAT, the tax registration identifier
417
+ // (BT-32, the Steuernummer) under any other, whichever order the document lists them in;
418
+ // an entry without a tax scheme identifier is neither
415
419
  const taxSchemeNodes = this.select('./cac:PartyTaxScheme', party);
416
- if (taxSchemeNodes && Array.isArray(taxSchemeNodes) && taxSchemeNodes.length > 0) {
417
- vatId = this.getText('./cbc:CompanyID', taxSchemeNodes[0]) || '';
420
+ if (taxSchemeNodes && Array.isArray(taxSchemeNodes)) {
421
+ for (const taxSchemeNode of taxSchemeNodes) {
422
+ const companyId = this.getText('./cbc:CompanyID', taxSchemeNode);
423
+ const taxSchemeId = this.getText('./cac:TaxScheme/cbc:ID', taxSchemeNode).trim();
424
+ if (taxSchemeId === 'VAT') {
425
+ vatId = vatId || companyId;
426
+ } else if (taxSchemeId) {
427
+ taxNumber = taxNumber || companyId;
428
+ }
429
+ }
418
430
  }
419
431
 
420
432
  // Extract registration information
@@ -456,7 +468,8 @@ export class XRechnungDecoder extends UBLBaseDecoder {
456
468
  registrationDetails: {
457
469
  vatId: vatId,
458
470
  registrationId: registrationId,
459
- registrationName: registrationName
471
+ registrationName: registrationName,
472
+ ...(taxNumber ? { taxNumber } : {})
460
473
  }
461
474
  };
462
475
 
@@ -53,24 +53,28 @@ export class XRechnungValidator extends EN16931UBLValidator {
53
53
  valid = false;
54
54
  }
55
55
 
56
- // BR-DE-5: In Germany, the element "Seller VAT identifier" (BT-31) shall be provided.
57
- const sellerCountry = this.getText('//cac:AccountingSupplierParty//cac:PostalAddress//cac:Country/cbc:IdentificationCode');
58
- if (sellerCountry === 'DE' && !this.exists('//cac:AccountingSupplierParty//cac:PartyTaxScheme[cac:TaxScheme/cbc:ID="VAT"]/cbc:CompanyID')) {
56
+ // BR-DE-16 (XRechnung): when a VAT category code S, Z, E, AE, K, G, L or M is used (BT-95,
57
+ // BT-102, BT-151), the seller states a VAT identifier (BT-31) or a tax registration
58
+ // identifier (BT-32), which is any party tax scheme of the seller, or a tax representative
59
+ // (BG-11). A German seller may state its tax number instead of its VAT identification number
60
+ // (§ 14 Abs. 4 Satz 1 Nr. 2 UStG). No XRechnung rule asks for the buyer's VAT identifier.
61
+ const vatCategoryCodes = ['S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M'];
62
+ const categoryNodes = this.select(
63
+ '/*/cac:AllowanceCharge/cac:TaxCategory/cbc:ID | /*/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID | /*/cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID',
64
+ this.doc
65
+ );
66
+ const usesVatCategory =
67
+ Array.isArray(categoryNodes) &&
68
+ categoryNodes.some((node) => vatCategoryCodes.includes(((node as Node).textContent ?? '').trim()));
69
+ if (
70
+ usesVatCategory &&
71
+ !this.exists('/*/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID[normalize-space(.)]') &&
72
+ !this.exists('/*/cac:TaxRepresentativeParty')
73
+ ) {
59
74
  this.addError(
60
- 'BR-DE-5',
61
- 'Seller VAT identifier is required for German sellers',
62
- '//cac:AccountingSupplierParty//cac:PartyTaxScheme'
63
- );
64
- valid = false;
65
- }
66
-
67
- // BR-DE-6: In Germany, the element "Buyer VAT identifier" (BT-48) shall be provided.
68
- const buyerCountry = this.getText('//cac:AccountingCustomerParty//cac:PostalAddress//cac:Country/cbc:IdentificationCode');
69
- if (buyerCountry === 'DE' && !this.exists('//cac:AccountingCustomerParty//cac:PartyTaxScheme[cac:TaxScheme/cbc:ID="VAT"]/cbc:CompanyID')) {
70
- this.addError(
71
- 'BR-DE-6',
72
- 'Buyer VAT identifier is required for German buyers',
73
- '//cac:AccountingCustomerParty//cac:PartyTaxScheme'
75
+ 'BR-DE-16',
76
+ 'A document with the VAT category code S, Z, E, AE, K, G, L or M states the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32) or a seller tax representative (BG-11)',
77
+ '//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme'
74
78
  );
75
79
  valid = false;
76
80
  }
@@ -0,0 +1,16 @@
1
+ /**
2
+ * The member states of the European Union, by ISO 3166-1 alpha-2 code (27
3
+ * since 1 February 2020). Greece is `GR` here, as in an address; its VAT
4
+ * identification numbers carry the prefix `EL` instead.
5
+ */
6
+ export const EU_MEMBER_STATES: ReadonlySet<string> = new Set([
7
+ 'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR',
8
+ 'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT', 'NL',
9
+ 'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE',
10
+ ]);
11
+
12
+ /**
13
+ * Whether an ISO 3166-1 alpha-2 country code is that of an EU member state
14
+ * @param countryCode The country code, in upper case
15
+ */
16
+ export const isEuMemberState = (countryCode: string): boolean => EU_MEMBER_STATES.has(countryCode);
@@ -49,14 +49,19 @@ export const getVatExemption = (category: TVatCategoryCode, language: string | u
49
49
  * - BR-AE-05: every line of a reverse charge document has the VAT rate 0; the
50
50
  * recipient owes the tax, and the invoice states none (§ 14a Abs. 5 Satz 2
51
51
  * UStG; a stated amount would be owed under § 14c Abs. 1 UStG).
52
- * - BR-AE-02: the seller states a VAT identifier (BT-31) and the buyer a VAT
53
- * identifier (BT-48) or a legal registration identifier (BT-47). The rule
54
- * also accepts the seller's tax registration identifier (BT-32, e.g. the
55
- * Steuernummer) or a tax representative's VAT identifier (BT-63) instead of
56
- * BT-31; the envelope can state neither, so a seller without a VAT
57
- * identifier is refused. A domestic § 13b issuer that states only a
58
- * Steuernummer, which § 14 Abs. 4 Satz 1 Nr. 2 UStG allows, is therefore
59
- * refused until the envelope carries a tax number.
52
+ * - BR-AE-02: the seller states a VAT identifier (BT-31) or a tax
53
+ * registration identifier (BT-32, `registrationDetails.taxNumber`, the
54
+ * Steuernummer, which § 14 Abs. 4 Satz 1 Nr. 2 UStG allows instead), and the
55
+ * buyer a VAT identifier (BT-48) or a legal registration identifier (BT-47).
56
+ * The rule also accepts a tax representative's VAT identifier (BT-63) for
57
+ * the seller; the envelope cannot state one, so a seller with neither BT-31
58
+ * nor BT-32 is refused.
59
+ * The envelope has no place of supply, so whether a document is one for a
60
+ * supply in another member state, whose invoice states the VAT identification
61
+ * numbers of both parties (§ 14a Abs. 1 Satz 3 UStG), cannot be told here: a
62
+ * domestic § 13b supply to a buyer based in another member state is taxed in
63
+ * Germany and may state a tax number. Only what BR-AE-02 requires is checked;
64
+ * the issuing application enforces § 14a Abs. 1.
60
65
  * @param accountingDoc The document
61
66
  * @param targetFormat The format being written
62
67
  */
@@ -73,10 +78,10 @@ export const assertVatCategoryWritable = (accountingDoc: TAccountingDoc, targetF
73
78
  }
74
79
  }
75
80
  const seller = accountingDoc.from?.registrationDetails;
76
- if (!seller?.vatId) {
81
+ if (!seller?.vatId && !seller?.taxNumber) {
77
82
  refuse(
78
83
  'BR-AE-02',
79
- 'a reverse charge document states the seller VAT identifier (BT-31), from.registrationDetails.vatId is missing; the rule would also accept a tax registration identifier (BT-32) or a tax representative (BT-63), which the envelope cannot state',
84
+ 'a reverse charge document states the seller VAT identifier (BT-31) or tax registration identifier (BT-32), from.registrationDetails.vatId and .taxNumber are missing; the rule would also accept a tax representative (BT-63), which the envelope cannot state',
80
85
  );
81
86
  }
82
87
  const buyer = accountingDoc.to?.registrationDetails;
@@ -3,6 +3,7 @@ import { findInvalidItemAmounts, getTotalsSkippedResult } from '../utils/documen
3
3
  import type { TAccountingDocItem } from '@tsclass/tsclass/dist_ts/finance/index.js';
4
4
  import type { EInvoice } from '../../einvoice.js';
5
5
  import { CurrencyCalculator } from '../utils/currency.utils.js';
6
+ import { isEuMemberState } from '../utils/eu.memberstates.js';
6
7
  import type { ValidationResult } from './validation.types.js';
7
8
 
8
9
  /**
@@ -748,12 +749,7 @@ export class VATCategoriesValidator {
748
749
  }
749
750
 
750
751
  private isEUCountry(countryCode: string): boolean {
751
- const euCountries = [
752
- 'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR',
753
- 'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT', 'NL',
754
- 'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE'
755
- ];
756
- return euCountries.includes(countryCode);
752
+ return isEuMemberState(countryCode);
757
753
  }
758
754
 
759
755
  private isReverseChargeService(item: TAccountingDocItem): boolean {