@fin.cx/einvoice 8.2.4 → 8.3.0
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 +1 -1
- package/dist_ts/formats/cii/facturx/facturx.decoder.js +7 -8
- package/dist_ts/formats/cii/facturx/facturx.encoder.d.ts +1 -0
- package/dist_ts/formats/cii/facturx/facturx.encoder.js +15 -4
- package/dist_ts/formats/cii/zugferd/zugferd.decoder.js +7 -8
- package/dist_ts/formats/cii/zugferd/zugferd.encoder.d.ts +1 -0
- package/dist_ts/formats/cii/zugferd/zugferd.encoder.js +15 -4
- package/dist_ts/formats/cii/zugferd/zugferd.v1.decoder.js +8 -8
- package/dist_ts/formats/ubl/generic/ubl.encoder.js +12 -1
- package/dist_ts/formats/ubl/xrechnung/xrechnung.decoder.js +19 -5
- package/dist_ts/formats/ubl/xrechnung.validator.js +14 -11
- package/dist_ts/formats/utils/eu.memberstates.d.ts +11 -0
- package/dist_ts/formats/utils/eu.memberstates.js +16 -0
- package/dist_ts/formats/utils/vat.category.d.ts +13 -8
- package/dist_ts/formats/utils/vat.category.js +16 -11
- package/dist_ts/formats/validation/vat-categories.validator.js +3 -7
- package/package.json +3 -3
- package/readme.md +14 -6
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/formats/cii/facturx/facturx.decoder.ts +7 -8
- package/ts/formats/cii/facturx/facturx.encoder.ts +15 -3
- package/ts/formats/cii/zugferd/zugferd.decoder.ts +7 -8
- package/ts/formats/cii/zugferd/zugferd.encoder.ts +15 -3
- package/ts/formats/cii/zugferd/zugferd.v1.decoder.ts +7 -8
- package/ts/formats/ubl/generic/ubl.encoder.ts +14 -0
- package/ts/formats/ubl/xrechnung/xrechnung.decoder.ts +17 -4
- package/ts/formats/ubl/xrechnung.validator.ts +21 -17
- package/ts/formats/utils/eu.memberstates.ts +16 -0
- package/ts/formats/utils/vat.category.ts +15 -10
- package/ts/formats/validation/vat-categories.validator.ts +2 -6
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@@ -1,6 +1,7 @@
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1
1
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import * as plugins from '../../plugins.js';
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2
2
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import { findInvalidItemAmounts, getTotalsSkippedResult } from '../utils/document.totals.js';
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3
3
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import { CurrencyCalculator } from '../utils/currency.utils.js';
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4
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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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*/
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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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422
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-
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-
'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR',
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424
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-
'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT', 'NL',
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425
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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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423
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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
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@@ -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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504
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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.
|
|
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.
|
|
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
|
|
360
|
-
|
|
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
|
|
363
|
-
|
|
364
|
-
|
|
365
|
-
|
|
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
|
|
package/ts/00_commitinfo_data.ts
CHANGED
|
@@ -3,6 +3,6 @@
|
|
|
3
3
|
*/
|
|
4
4
|
export const commitinfo = {
|
|
5
5
|
name: '@fin.cx/einvoice',
|
|
6
|
-
version: '8.
|
|
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(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
|
|
159
159
|
|
|
160
|
-
//
|
|
161
|
-
|
|
162
|
-
|
|
163
|
-
|
|
164
|
-
|
|
165
|
-
this.getText(`${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(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
|
|
162
162
|
|
|
163
|
-
//
|
|
164
|
-
|
|
165
|
-
|
|
166
|
-
|
|
167
|
-
|
|
168
|
-
this.getText(`${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(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
|
|
232
232
|
|
|
233
|
-
// the legal registration identifier
|
|
234
|
-
// the
|
|
235
|
-
//
|
|
236
|
-
const registrationId =
|
|
237
|
-
|
|
238
|
-
this.getText(`${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)
|
|
417
|
-
|
|
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-
|
|
57
|
-
|
|
58
|
-
|
|
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-
|
|
61
|
-
'
|
|
62
|
-
'//cac:AccountingSupplierParty
|
|
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)
|
|
53
|
-
*
|
|
54
|
-
*
|
|
55
|
-
*
|
|
56
|
-
*
|
|
57
|
-
*
|
|
58
|
-
*
|
|
59
|
-
*
|
|
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
|
|
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
|
-
|
|
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 {
|