@fin.cx/einvoice 8.3.1 → 9.0.0

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.
Files changed (44) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/einvoice.d.ts +14 -0
  3. package/dist_ts/einvoice.js +17 -1
  4. package/dist_ts/formats/cii/cii.encoder.js +5 -1
  5. package/dist_ts/formats/cii/facturx/facturx.decoder.js +5 -1
  6. package/dist_ts/formats/cii/facturx/facturx.encoder.js +7 -2
  7. package/dist_ts/formats/cii/zugferd/zugferd.decoder.js +5 -1
  8. package/dist_ts/formats/cii/zugferd/zugferd.encoder.js +7 -2
  9. package/dist_ts/formats/cii/zugferd/zugferd.v1.decoder.js +5 -1
  10. package/dist_ts/formats/semantic/semantic.adapter.js +10 -3
  11. package/dist_ts/formats/semantic/semantic.validator.js +17 -2
  12. package/dist_ts/formats/ubl/generic/ubl.encoder.js +12 -3
  13. package/dist_ts/formats/ubl/ubl.encoder.js +5 -1
  14. package/dist_ts/formats/ubl/xrechnung/xrechnung.decoder.js +5 -1
  15. package/dist_ts/formats/utils/document.totals.d.ts +1 -3
  16. package/dist_ts/formats/utils/document.totals.js +1 -2
  17. package/dist_ts/formats/utils/paid.amount.d.ts +44 -0
  18. package/dist_ts/formats/utils/paid.amount.js +124 -0
  19. package/dist_ts/formats/utils/preceding.invoice.d.ts +12 -2
  20. package/dist_ts/formats/utils/preceding.invoice.js +22 -3
  21. package/dist_ts/formats/validation/en16931.business-rules.validator.js +20 -18
  22. package/dist_ts/interfaces/common.d.ts +1 -0
  23. package/dist_ts/interfaces/en16931-metadata.d.ts +0 -1
  24. package/package.json +2 -2
  25. package/readme.md +36 -0
  26. package/ts/00_commitinfo_data.ts +1 -1
  27. package/ts/einvoice.ts +18 -0
  28. package/ts/formats/cii/cii.encoder.ts +4 -0
  29. package/ts/formats/cii/facturx/facturx.decoder.ts +5 -0
  30. package/ts/formats/cii/facturx/facturx.encoder.ts +6 -1
  31. package/ts/formats/cii/zugferd/zugferd.decoder.ts +5 -0
  32. package/ts/formats/cii/zugferd/zugferd.encoder.ts +6 -1
  33. package/ts/formats/cii/zugferd/zugferd.v1.decoder.ts +10 -0
  34. package/ts/formats/semantic/semantic.adapter.ts +9 -2
  35. package/ts/formats/semantic/semantic.validator.ts +17 -1
  36. package/ts/formats/ubl/generic/ubl.encoder.ts +12 -2
  37. package/ts/formats/ubl/ubl.encoder.ts +4 -0
  38. package/ts/formats/ubl/xrechnung/xrechnung.decoder.ts +5 -0
  39. package/ts/formats/utils/document.totals.ts +1 -4
  40. package/ts/formats/utils/paid.amount.ts +160 -0
  41. package/ts/formats/utils/preceding.invoice.ts +23 -2
  42. package/ts/formats/validation/en16931.business-rules.validator.ts +27 -25
  43. package/ts/interfaces/common.ts +1 -0
  44. package/ts/interfaces/en16931-metadata.ts +0 -1
@@ -0,0 +1,124 @@
1
+ import { EInvoiceFormatError, EInvoiceParsingError } from '../../errors.js';
2
+ import { Decimal } from './decimal.js';
3
+ import { toPlainDecimalString } from './number.text.js';
4
+ /** Carries a payment problem out of the computation */
5
+ class PaymentProblemSignal extends Error {
6
+ problem;
7
+ constructor(problem) {
8
+ super(problem.message);
9
+ this.problem = problem;
10
+ }
11
+ }
12
+ const refuse = (field, message, ruleId = 'PAID-AMOUNT') => {
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+ throw new PaymentProblemSignal({ ruleId, field, message });
14
+ };
15
+ /** An amount as the document states it, at its full precision; a value that is no finite number is refused */
16
+ const statedDecimal = (value, field) => {
17
+ if (typeof value !== 'number' || !Number.isFinite(value)) {
18
+ return refuse(field, `${field} is no finite number: ${String(value)}`);
19
+ }
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+ return new Decimal(toPlainDecimalString(value));
21
+ };
22
+ /** The number of decimals of a stated amount */
23
+ const decimalsOf = (value) => (toPlainDecimalString(value).split('.')[1] ?? '').length;
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+ /** The document types that can be a final invoice (Endrechnung) and deduct advance payments */
25
+ const finalInvoiceTypes = ['invoice', 'corrected-invoice', 'self-billed-invoice'];
26
+ /**
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+ * The paid amount and the amount due of a document, as an encoder writes them.
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+ * - When the document lists `advancePayments`, its `paidAmount` equals their
29
+ * gross sum, the `net` plus the `vat` of every group of every payment, to
30
+ * the last decimal (the rule `@tsclass/tsclass` sets). A document that
31
+ * breaks it, or lists advance payments without a paid amount, is refused;
32
+ * neither value is recomputed from the other.
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+ * - The paid amount (BT-113) has at most the currency's decimals, two at most
34
+ * (BR-DEC-16); one with more is refused, not rounded.
35
+ * - A paid amount of zero is nothing paid, as an absent one: BT-113 is not
36
+ * written and BT-115 is BT-112.
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+ * @param accountingDoc The document
38
+ * @param totals Its totals (`computeDocumentTotals`)
39
+ */
40
+ const computePaymentTotals = (accountingDoc, totals) => {
41
+ const advancePayments = accountingDoc.advancePayments ?? [];
42
+ if (advancePayments.length > 0 && !finalInvoiceTypes.includes(accountingDoc.accountingDocType)) {
43
+ refuse('advancePayments', `advancePayments: a ${accountingDoc.accountingDocType} deducts no advance payments; only an invoice, a corrected invoice or a self-billed invoice is a final invoice (§ 14 Abs. 5 Satz 2 UStG)`);
44
+ }
45
+ const statedPaid = accountingDoc.paidAmount;
46
+ if (advancePayments.length > 0) {
47
+ const grossSum = Decimal.sum(advancePayments.flatMap((payment, paymentIndex) => payment.vatGroups.flatMap((group, groupIndex) => [
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+ statedDecimal(group.net, `advancePayments[${paymentIndex}].vatGroups[${groupIndex}].net`),
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+ statedDecimal(group.vat, `advancePayments[${paymentIndex}].vatGroups[${groupIndex}].vat`),
50
+ ])));
51
+ if (statedPaid === undefined || !statedDecimal(statedPaid, 'paidAmount').equals(grossSum)) {
52
+ refuse('paidAmount', `paidAmount (${statedPaid === undefined ? 'absent' : toPlainDecimalString(statedPaid)}) does not equal the gross sum of the advancePayments (${grossSum.toString()}), the net plus the vat of every group of every payment; neither value is recomputed from the other`);
53
+ }
54
+ }
55
+ if (statedPaid === undefined) {
56
+ return { duePayable: totals.grandTotal };
57
+ }
58
+ const paid = statedDecimal(statedPaid, 'paidAmount');
59
+ if (decimalsOf(statedPaid) > totals.minorUnits) {
60
+ refuse('paidAmount', `paidAmount: the paid amount (BT-113) has at most ${totals.minorUnits} decimals, it is ${toPlainDecimalString(statedPaid)}`, 'BR-DEC-16');
61
+ }
62
+ if (paid.isZero()) {
63
+ return { duePayable: totals.grandTotal };
64
+ }
65
+ return { paidAmount: paid, duePayable: totals.grandTotal.subtract(paid) };
66
+ };
67
+ /**
68
+ * The paid amount and the amount due as an encoder writes them (see
69
+ * `computePaymentTotals` above for the rules); a document that breaks one is
70
+ * refused with an `EInvoiceFormatError` naming the field.
71
+ * @param accountingDoc The document
72
+ * @param totals Its totals (`computeDocumentTotals`)
73
+ */
74
+ export const getPaymentTotals = (accountingDoc, totals) => {
75
+ try {
76
+ return computePaymentTotals(accountingDoc, totals);
77
+ }
78
+ catch (error) {
79
+ if (error instanceof PaymentProblemSignal) {
80
+ throw new EInvoiceFormatError(`${error.problem.ruleId}: ${error.problem.message}`, {
81
+ unsupportedFeatures: [error.problem.field],
82
+ });
83
+ }
84
+ throw error;
85
+ }
86
+ };
87
+ /**
88
+ * What keeps a document's paid amount from being written, for a validator to
89
+ * report instead of throwing; undefined when there is nothing
90
+ * @param accountingDoc The document
91
+ * @param totals Its totals (`computeDocumentTotals`)
92
+ */
93
+ export const findPaymentProblem = (accountingDoc, totals) => {
94
+ try {
95
+ computePaymentTotals(accountingDoc, totals);
96
+ return undefined;
97
+ }
98
+ catch (error) {
99
+ if (error instanceof PaymentProblemSignal) {
100
+ return error.problem;
101
+ }
102
+ throw error;
103
+ }
104
+ };
105
+ /**
106
+ * The paid amount (BT-113) a decoder reads: the number the document states,
107
+ * or undefined when it states none or zero (a stated zero is nothing paid, as
108
+ * an absent one). A paid amount that is no number is refused, since the amount
109
+ * due depends on it.
110
+ * @param text The text of the paid amount element, '' when absent
111
+ * @param format The format being read
112
+ */
113
+ export const readPaidAmount = (text, format) => {
114
+ const trimmed = text.trim();
115
+ if (!trimmed) {
116
+ return undefined;
117
+ }
118
+ const value = Number(trimmed);
119
+ if (!/^[+-]?(\d+\.?\d*|\.\d+)$/.test(trimmed) || !Number.isFinite(value)) {
120
+ throw new EInvoiceParsingError(`The paid amount (BT-113) is no decimal number: ${trimmed}`, { format });
121
+ }
122
+ return value === 0 ? undefined : value;
123
+ };
124
+ //# sourceMappingURL=data:application/json;base64,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
@@ -9,7 +9,13 @@ export type TPrecedingInvoiceReference = TCorrectedInvoiceReference;
9
9
  * taken only from what the document states:
10
10
  * - a corrected invoice: the invoice it corrects (`correctedInvoice`);
11
11
  * - a corrected invoice or a credit note: every related document with the
12
- * relation `'corrects'`.
12
+ * relation `'corrects'`;
13
+ * - a document that can be a final invoice (an invoice, a corrected invoice or
14
+ * a self-billed invoice): the advance invoice of every advance payment that
15
+ * states one (`advancePayments[].invoice`), after the references above. The
16
+ * amounts are the paid amount (BT-113); the deduction per rate that § 14
17
+ * Abs. 5 Satz 2 UStG asks of a final invoice has no element in EN 16931
18
+ * (BMF letter of 15 October 2024, Rn. 48).
13
19
  * Other documents and other relations write none.
14
20
  */
15
21
  export declare const getPrecedingInvoiceReferences: (accountingDoc: TAccountingDoc) => TPrecedingInvoiceReference[];
@@ -18,7 +24,11 @@ export declare const getPrecedingInvoiceReferences: (accountingDoc: TAccountingD
18
24
  * inverse of {@link getPrecedingInvoiceReferences}: on a corrected invoice the
19
25
  * first reference is the invoice it corrects and further ones are related
20
26
  * documents it corrects; on a credit note every reference is a related
21
- * document it corrects. Other documents keep no reference, as before.
27
+ * document it corrects. Other documents keep no reference, as before. The
28
+ * XML does not tell an advance invoice from a corrected one, so a corrected
29
+ * invoice's advance invoices read back as related documents it corrects, and
30
+ * an invoice's advance invoices are not read: `advancePayments` needs the net
31
+ * and the tax per rate of every payment, which the XML does not carry.
22
32
  */
23
33
  export declare const getPrecedingInvoiceFields: (accountingDocType: TAccountingDocType, references: TPrecedingInvoiceReference[]) => {
24
34
  correctedInvoice?: TCorrectedInvoiceReference;
@@ -3,7 +3,13 @@
3
3
  * taken only from what the document states:
4
4
  * - a corrected invoice: the invoice it corrects (`correctedInvoice`);
5
5
  * - a corrected invoice or a credit note: every related document with the
6
- * relation `'corrects'`.
6
+ * relation `'corrects'`;
7
+ * - a document that can be a final invoice (an invoice, a corrected invoice or
8
+ * a self-billed invoice): the advance invoice of every advance payment that
9
+ * states one (`advancePayments[].invoice`), after the references above. The
10
+ * amounts are the paid amount (BT-113); the deduction per rate that § 14
11
+ * Abs. 5 Satz 2 UStG asks of a final invoice has no element in EN 16931
12
+ * (BMF letter of 15 October 2024, Rn. 48).
7
13
  * Other documents and other relations write none.
8
14
  */
9
15
  export const getPrecedingInvoiceReferences = (accountingDoc) => {
@@ -21,6 +27,15 @@ export const getPrecedingInvoiceReferences = (accountingDoc) => {
21
27
  }
22
28
  }
23
29
  }
30
+ if ('advancePayments' in accountingDoc) {
31
+ for (const advancePayment of accountingDoc.advancePayments ?? []) {
32
+ if (advancePayment.invoice) {
33
+ references.push(advancePayment.invoice.issueDate === undefined
34
+ ? { documentId: advancePayment.invoice.documentId }
35
+ : { documentId: advancePayment.invoice.documentId, issueDate: advancePayment.invoice.issueDate });
36
+ }
37
+ }
38
+ }
24
39
  return references;
25
40
  };
26
41
  /**
@@ -28,7 +43,11 @@ export const getPrecedingInvoiceReferences = (accountingDoc) => {
28
43
  * inverse of {@link getPrecedingInvoiceReferences}: on a corrected invoice the
29
44
  * first reference is the invoice it corrects and further ones are related
30
45
  * documents it corrects; on a credit note every reference is a related
31
- * document it corrects. Other documents keep no reference, as before.
46
+ * document it corrects. Other documents keep no reference, as before. The
47
+ * XML does not tell an advance invoice from a corrected one, so a corrected
48
+ * invoice's advance invoices read back as related documents it corrects, and
49
+ * an invoice's advance invoices are not read: `advancePayments` needs the net
50
+ * and the tax per rate of every payment, which the XML does not carry.
32
51
  */
33
52
  export const getPrecedingInvoiceFields = (accountingDocType, references) => {
34
53
  const asRelated = (reference) => ({
@@ -49,4 +68,4 @@ export const getPrecedingInvoiceFields = (accountingDocType, references) => {
49
68
  }
50
69
  return {};
51
70
  };
52
- //# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoicHJlY2VkaW5nLmludm9pY2UuanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi8uLi8uLi90cy9mb3JtYXRzL3V0aWxzL3ByZWNlZGluZy5pbnZvaWNlLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQWFBOzs7Ozs7O0dBT0c7QUFDSCxNQUFNLENBQUMsTUFBTSw2QkFBNkIsR0FBRyxDQUMzQyxhQUE2QixFQUNDLEVBQUU7SUFDaEMsTUFBTSxVQUFVLEdBQWlDLEVBQUUsQ0FBQztJQUNwRCxJQUFJLGFBQWEsQ0FBQyxpQkFBaUIsS0FBSyxtQkFBbUIsSUFBSSxhQUFhLENBQUMsZ0JBQWdCLEVBQUUsQ0FBQztRQUM5RixVQUFVLENBQUMsSUFBSSxDQUFDLGFBQWEsQ0FBQyxnQkFBZ0IsQ0FBQyxDQUFDO0lBQ2xELENBQUM7SUFDRCxJQUNFLGFBQWEsQ0FBQyxpQkFBaUIsS0FBSyxtQkFBbUI7UUFDdkQsYUFBYSxDQUFDLGlCQUFpQixLQUFLLFlBQVksRUFDaEQsQ0FBQztRQUNELEtBQUssTUFBTSxlQUFlLElBQUksYUFBYSxDQUFDLGdCQUFnQixJQUFJLEVBQUUsRUFBRSxDQUFDO1lBQ25FLElBQUksZUFBZSxDQUFDLFlBQVksS0FBSyxVQUFVLEVBQUUsQ0FBQztnQkFDaEQsVUFBVSxDQUFDLElBQUksQ0FDYixlQUFlLENBQUMsU0FBUyxLQUFLLFNBQVM7b0JBQ3JDLENBQUMsQ0FBQyxFQUFFLFVBQVUsRUFBRSxlQUFlLENBQUMsVUFBVSxFQUFFO29CQUM1QyxDQUFDLENBQUMsRUFBRSxVQUFVLEVBQUUsZUFBZSxDQUFDLFVBQVUsRUFBRSxTQUFTLEVBQUUsZUFBZSxDQUFDLFNBQVMsRUFBRSxDQUNyRixDQUFDO1lBQ0osQ0FBQztRQUNILENBQUM7SUFDSCxDQUFDO0lBQ0QsT0FBTyxVQUFVLENBQUM7QUFDcEIsQ0FBQyxDQUFDO0FBRUY7Ozs7OztHQU1HO0FBQ0gsTUFBTSxDQUFDLE1BQU0seUJBQXlCLEdBQUcsQ0FDdkMsaUJBQXFDLEVBQ3JDLFVBQXdDLEVBQ2tELEVBQUU7SUFDNUYsTUFBTSxTQUFTLEdBQUcsQ0FBQyxTQUFxQyxFQUFvQixFQUFFLENBQUMsQ0FBQztRQUM5RSxZQUFZLEVBQUUsVUFBVTtRQUN4QixHQUFHLFNBQVM7S0FDYixDQUFDLENBQUM7SUFDSCxJQUFJLFVBQVUsQ0FBQyxNQUFNLEtBQUssQ0FBQyxFQUFFLENBQUM7UUFDNUIsT0FBTyxFQUFFLENBQUM7SUFDWixDQUFDO0lBQ0QsSUFBSSxpQkFBaUIsS0FBSyxtQkFBbUIsRUFBRSxDQUFDO1FBQzlDLE1BQU0sQ0FBQyxnQkFBZ0IsRUFBRSxHQUFHLGlCQUFpQixDQUFDLEdBQUcsVUFBVSxDQUFDO1FBQzVELE9BQU8saUJBQWlCLENBQUMsTUFBTSxLQUFLLENBQUM7WUFDbkMsQ0FBQyxDQUFDLEVBQUUsZ0JBQWdCLEVBQUU7WUFDdEIsQ0FBQyxDQUFDLEVBQUUsZ0JBQWdCLEVBQUUsZ0JBQWdCLEVBQUUsaUJBQWlCLENBQUMsR0FBRyxDQUFDLFNBQVMsQ0FBQyxFQUFFLENBQUM7SUFDL0UsQ0FBQztJQUNELElBQUksaUJBQWlCLEtBQUssWUFBWSxFQUFFLENBQUM7UUFDdkMsT0FBTyxFQUFFLGdCQUFnQixFQUFFLFVBQVUsQ0FBQyxHQUFHLENBQUMsU0FBUyxDQUFDLEVBQUUsQ0FBQztJQUN6RCxDQUFDO0lBQ0QsT0FBTyxFQUFFLENBQUM7QUFDWixDQUFDLENBQUMifQ==
71
+ //# sourceMappingURL=data:application/json;base64,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
@@ -179,23 +179,25 @@ export class EN16931BusinessRulesValidator {
179
179
  if (!isGrossEqual) {
180
180
  this.addError('BR-CO-15', `Gross total (${useDecimal ? declaredGrossTotal.toFixed(2) : declaredGrossTotal.toFixed(2)}) does not match calculation (${useDecimal ? expectedGrossTotal.toFixed(2) : expectedGrossTotal.toFixed(2)})`, 'totalGross', useDecimal ? declaredGrossTotal.toNumber() : declaredGrossTotal, useDecimal ? expectedGrossTotal.toNumber() : expectedGrossTotal);
181
181
  }
182
- // BR-CO-16: Amount due for payment = Invoice total with VAT - Paid amount
183
- const paidAmount = useDecimal
184
- ? new Decimal(invoice.metadata?.paidAmount || 0)
185
- : invoice.metadata?.paidAmount || 0;
186
- const expectedDueAmount = useDecimal
187
- ? expectedGrossTotal.subtract(paidAmount)
188
- : expectedGrossTotal - paidAmount;
189
- const declaredDueAmount = useDecimal
190
- ? new Decimal(invoice.metadata?.amountDue || (useDecimal ? expectedGrossTotal.toNumber() : expectedGrossTotal))
191
- : invoice.metadata?.amountDue || expectedGrossTotal;
192
- const isDueEqual = useDecimal
193
- ? this.decimalCalculator.areEqual(expectedDueAmount, declaredDueAmount)
194
- : this.currencyCalculator
195
- ? this.currencyCalculator.areEqual(expectedDueAmount, declaredDueAmount)
196
- : Math.abs(expectedDueAmount - declaredDueAmount) < 0.01;
197
- if (!isDueEqual) {
198
- this.addError('BR-CO-16', `Amount due (${useDecimal ? declaredDueAmount.toFixed(2) : declaredDueAmount.toFixed(2)}) does not match calculation (${useDecimal ? expectedDueAmount.toFixed(2) : expectedDueAmount.toFixed(2)})`, 'amountDue', useDecimal ? declaredDueAmount.toNumber() : declaredDueAmount, useDecimal ? expectedDueAmount.toNumber() : expectedDueAmount);
182
+ // BR-CO-16: Amount due for payment = Invoice total with VAT - Paid amount. The envelope's
183
+ // paid amount (BT-113) is the one the encoders write; the amount due (BT-115) is compared when
184
+ // a declared one is at hand (`metadata.amountDue`), since the envelope derives it otherwise
185
+ const paidAmountValue = invoice.paidAmount ?? 0;
186
+ const declaredDueValue = invoice.metadata?.amountDue;
187
+ if (declaredDueValue !== undefined) {
188
+ const paidAmount = useDecimal ? new Decimal(paidAmountValue) : paidAmountValue;
189
+ const expectedDueAmount = useDecimal
190
+ ? expectedGrossTotal.subtract(paidAmount)
191
+ : expectedGrossTotal - paidAmount;
192
+ const declaredDueAmount = useDecimal ? new Decimal(declaredDueValue) : declaredDueValue;
193
+ const isDueEqual = useDecimal
194
+ ? this.decimalCalculator.areEqual(expectedDueAmount, declaredDueAmount)
195
+ : this.currencyCalculator
196
+ ? this.currencyCalculator.areEqual(expectedDueAmount, declaredDueAmount)
197
+ : Math.abs(expectedDueAmount - declaredDueAmount) < 0.01;
198
+ if (!isDueEqual) {
199
+ this.addError('BR-CO-16', `Amount due (${useDecimal ? declaredDueAmount.toFixed(2) : declaredDueAmount.toFixed(2)}) does not match calculation (${useDecimal ? expectedDueAmount.toFixed(2) : expectedDueAmount.toFixed(2)})`, 'amountDue', useDecimal ? declaredDueAmount.toNumber() : declaredDueAmount, useDecimal ? expectedDueAmount.toNumber() : expectedDueAmount);
200
+ }
199
201
  }
200
202
  }
201
203
  /**
@@ -450,4 +452,4 @@ export class EN16931BusinessRulesValidator {
450
452
  });
451
453
  }
452
454
  }
453
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455
+ //# 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@@ -78,6 +78,7 @@ export type { TCorrectedInvoice } from '@tsclass/tsclass/dist_ts/finance/index.j
78
78
  export type { TCorrectedInvoiceReference } from '@tsclass/tsclass/dist_ts/finance/index.js';
79
79
  export type { TInvoiceCorrection } from '@tsclass/tsclass/dist_ts/finance/index.js';
80
80
  export type { TRelatedDocument } from '@tsclass/tsclass/dist_ts/finance/index.js';
81
+ export type { TAdvancePayment } from '@tsclass/tsclass/dist_ts/finance/index.js';
81
82
  export type { TCreditNote } from '@tsclass/tsclass/dist_ts/finance/index.js';
82
83
  export type { TDebitNote } from '@tsclass/tsclass/dist_ts/finance/index.js';
83
84
  export type { TSelfBilledInvoice } from '@tsclass/tsclass/dist_ts/finance/index.js';
@@ -14,7 +14,6 @@ export interface IEInvoiceMetadata {
14
14
  vatAccountingCurrency?: string;
15
15
  documentTypeCode?: string;
16
16
  paymentMeansCode?: string;
17
- paidAmount?: number;
18
17
  amountDue?: number;
19
18
  sellerTaxId?: string;
20
19
  buyerTaxId?: string;
package/package.json CHANGED
@@ -1,6 +1,6 @@
1
1
  {
2
2
  "name": "@fin.cx/einvoice",
3
- "version": "8.3.1",
3
+ "version": "9.0.0",
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",
@@ -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.tax-number.node.ts --verbose --logfile --timeout 60 && tstest test/test.country-codes.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.country-codes.node.ts --verbose --logfile --timeout 60 && tstest test/test.paid-amount.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
@@ -375,6 +375,42 @@ The envelope states reverse charge for the whole document; an item has no VAT
375
375
  category of its own. A document mixing reverse charge lines with standard rated
376
376
  ones cannot be expressed until `@tsclass/tsclass` gives items a category.
377
377
 
378
+ ## Paid amount and advance payments
379
+
380
+ `paidAmount` is the gross sum received before the document was issued, the
381
+ paid amount (BT-113). Every format writes it (`cbc:PrepaidAmount`,
382
+ `ram:TotalPrepaidAmount`) and the amount due for payment (BT-115) as the gross
383
+ total less it (BR-CO-16), zero when paid in full and negative when more was
384
+ paid; a paid amount of zero is nothing paid and is not written. The decoders
385
+ read it back. A paid amount with more decimals than the currency has (two at
386
+ most, BR-DEC-16) is refused, not rounded.
387
+
388
+ A final invoice (an invoice, a corrected invoice or a self-billed invoice) may
389
+ list the `advancePayments` it deducts (`@tsclass/tsclass` 9.9.0 on).
390
+ `paidAmount` then equals their gross sum, the `net` plus the `vat` of every
391
+ group of every payment, to the last decimal; a document that breaks this, or
392
+ lists advance payments without a paid amount, is refused, and neither value is
393
+ recomputed from the other. The advance invoice of each payment that states one
394
+ is written as a preceding invoice reference (BG-3), after the invoice a
395
+ corrected invoice corrects. Another document type with advance payments is
396
+ refused.
397
+
398
+ The deduction a final invoice owes under § 14 Abs. 5 Satz 2 UStG, the
399
+ considerations received before the supply and the tax on them per rate
400
+ (Abschnitt 14.8 Abs. 7 UStAE), has no element in EN 16931: "Derzeit sind die
401
+ Anforderungen an eine Endrechnung noch nicht im strukturierten Teil einer
402
+ E-Rechnung darstellbar" (BMF letter of 15 October 2024, Rn. 48). The encoders
403
+ write the paid amount and the references and add no text of their own. The
404
+ issuer either adds the deduction as an annex (Abschnitt 14.8 Abs. 8 Nr. 2
405
+ UStAE), which Rn. 48 accepts as an unstructured file in an e-invoice issued
406
+ until 31 December 2027 and which `@design.estate/dees-document` 3.4 prints, or
407
+ issues an invoice over the remaining consideration only (Restrechnung,
408
+ Abschnitt 14.8 Abs. 11 UStAE), which Rn. 48 recommends. Reading an e-invoice
409
+ back yields its paid amount but no `advancePayments`: the XML does not carry the
410
+ net and the tax of every payment. A corrected invoice's advance invoices read
411
+ back as related documents it corrects, since BG-3 does not tell them apart,
412
+ and an invoice's are not read.
413
+
378
414
  ## Calendar dates
379
415
 
380
416
  A calendar date of the invoice (issue date, due date, delivery date, invoicing
@@ -3,6 +3,6 @@
3
3
  */
4
4
  export const commitinfo = {
5
5
  name: '@fin.cx/einvoice',
6
- version: '8.3.1',
6
+ version: '9.0.0',
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
  }
package/ts/einvoice.ts CHANGED
@@ -168,6 +168,22 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
168
168
  * written to the XML; an issuer states them as a note in `notes`.
169
169
  */
170
170
  public corrections?: finance.TCorrectedInvoice['corrections'];
171
+
172
+ /**
173
+ * The gross sum received before the document was issued, the paid amount
174
+ * (BT-113); the amount due (BT-115) is the gross total less it. Absent or
175
+ * zero: nothing was paid.
176
+ */
177
+ public paidAmount?: number;
178
+
179
+ /**
180
+ * On a final invoice (an invoice, a corrected invoice or a self-billed
181
+ * invoice): the advance payments it deducts; `paidAmount` equals their gross
182
+ * sum. Their advance invoices are written as preceding invoice references
183
+ * (BG-3); the deduction per rate has no element in EN 16931, and a document
184
+ * read from XML has none.
185
+ */
186
+ public advancePayments?: finance.TInvoice['advancePayments'];
171
187
  public printResult?: {
172
188
  pdfBufferString: string;
173
189
  totalNet: number;
@@ -465,6 +481,8 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
465
481
  relatedDocuments: this.relatedDocuments,
466
482
  correctedInvoice: this.correctedInvoice,
467
483
  corrections: this.corrections,
484
+ paidAmount: this.paidAmount,
485
+ advancePayments: this.advancePayments,
468
486
  printResult: this.printResult
469
487
  };
470
488
 
@@ -4,6 +4,8 @@ import { EInvoiceFormatError } from '../../errors.js';
4
4
  import { getPrecedingInvoiceReferences } from '../utils/preceding.invoice.js';
5
5
  import { getWritableDate } from '../utils/date.value.js';
6
6
  import { assertVatCategoryWritable } from '../utils/vat.category.js';
7
+ import { computeDocumentTotals } from '../utils/document.totals.js';
8
+ import { getPaymentTotals } from '../utils/paid.amount.js';
7
9
  import { CII_CHILD_SEQUENCES, CII_NAMESPACES, CIIProfile } from './cii.types.js';
8
10
 
9
11
  /**
@@ -28,6 +30,8 @@ export abstract class CIIBaseEncoder extends BaseEncoder {
28
30
  public async encode(invoice: TAccountingDoc): Promise<string> {
29
31
  // a reverse charge document that lacks what EN 16931 requires of one is refused (BR-AE-02, BR-AE-05)
30
32
  assertVatCategoryWritable(invoice, 'cii');
33
+ // a paid amount the advance payments do not add up to, or with more decimals than the currency has, is refused
34
+ getPaymentTotals(invoice, computeDocumentTotals(invoice));
31
35
  // MINIMUM has no preceding invoice reference (BG-3): a reference the document states cannot be written there
32
36
  if (this.profile === CIIProfile.MINIMUM && getPrecedingInvoiceReferences(invoice).length > 0) {
33
37
  throw new EInvoiceFormatError(
@@ -9,6 +9,7 @@ import { FACTURX_PROFILE_IDS } from './facturx.types.js';
9
9
  import { business, finance, general } from '../../../plugins.js';
10
10
  import { EN16931Validator } from '../../validation/en16931.validator.js';
11
11
  import { getPrecedingInvoiceFields } from '../../utils/preceding.invoice.js';
12
+ import { readPaidAmount } from '../../utils/paid.amount.js';
12
13
 
13
14
  /**
14
15
  * Decoder for Factur-X invoice format
@@ -97,6 +98,8 @@ export class FacturXDecoder extends CIIBaseDecoder {
97
98
  // Reverse charge: every line has the VAT category AE
98
99
  const reverseCharge = this.isReverseChargeDocument();
99
100
 
101
+ const paidAmount = readPaidAmount(this.getText('//ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TotalPrepaidAmount'), 'facturx');
102
+
100
103
  // Create the common invoice data
101
104
  const invoiceData = {
102
105
  type: 'accounting-doc' as const,
@@ -125,6 +128,8 @@ export class FacturXDecoder extends CIIBaseDecoder {
125
128
  ...(deliveryDate === undefined ? {} : { deliveryDate }),
126
129
  objectActions: [],
127
130
  ...getPrecedingInvoiceFields(accountingDocType, this.extractPrecedingInvoiceReferences()),
131
+ // the paid amount (BT-113); the amount due (BT-115) follows from it and the totals
132
+ ...(paidAmount === undefined ? {} : { paidAmount }),
128
133
  };
129
134
 
130
135
  // Validate mandatory EN16931 fields unless validation is skipped
@@ -4,6 +4,7 @@ import { FACTURX_PROFILE_IDS } from './facturx.types.js';
4
4
  import { DOMParser, XMLSerializer } from '../../../plugins.js';
5
5
  import { getDocumentTypeCode } from '../../utils/document.typecode.js';
6
6
  import { computeDocumentTotals } from '../../utils/document.totals.js';
7
+ import { getPaymentTotals } from '../../utils/paid.amount.js';
7
8
  import { toPlainDecimalString } from '../../utils/number.text.js';
8
9
  import { resolveCountryCode } from '../../utils/country.code.js';
9
10
  import { getWritableDate, getWritableDueDate } from '../../utils/date.value.js';
@@ -394,7 +395,11 @@ export class FacturXEncoder extends CIIBaseEncoder {
394
395
  appendAmount('ram:TaxBasisTotalAmount', totals.taxBasisTotal); // BT-109
395
396
  appendAmount('ram:TaxTotalAmount', totals.taxTotal, true); // BT-110
396
397
  appendAmount('ram:GrandTotalAmount', totals.grandTotal); // BT-112
397
- appendAmount('ram:DuePayableAmount', totals.duePayable); // BT-115
398
+ const payment = getPaymentTotals(invoice, totals);
399
+ if (payment.paidAmount) {
400
+ appendAmount('ram:TotalPrepaidAmount', payment.paidAmount); // BT-113
401
+ }
402
+ appendAmount('ram:DuePayableAmount', payment.duePayable); // BT-115
398
403
 
399
404
  settlementElement.appendChild(monetarySummationElement);
400
405
  }
@@ -8,6 +8,7 @@ import type {
8
8
  import { business, finance } from '../../../plugins.js';
9
9
  import { EN16931Validator } from '../../validation/en16931.validator.js';
10
10
  import { getPrecedingInvoiceFields } from '../../utils/preceding.invoice.js';
11
+ import { readPaidAmount } from '../../utils/paid.amount.js';
11
12
 
12
13
  /**
13
14
  * Decoder for ZUGFeRD invoice format
@@ -87,6 +88,8 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
87
88
  // Reverse charge: every line has the VAT category AE
88
89
  const reverseCharge = this.isReverseChargeDocument();
89
90
 
91
+ const paidAmount = readPaidAmount(this.getText('//ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TotalPrepaidAmount'), 'zugferd');
92
+
90
93
  // Create the common invoice data
91
94
  const invoiceData = {
92
95
  type: 'accounting-doc' as const,
@@ -115,6 +118,8 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
115
118
  ...(deliveryDate === undefined ? {} : { deliveryDate }),
116
119
  objectActions: [],
117
120
  ...getPrecedingInvoiceFields(accountingDocType, this.extractPrecedingInvoiceReferences()),
121
+ // the paid amount (BT-113); the amount due (BT-115) follows from it and the totals
122
+ ...(paidAmount === undefined ? {} : { paidAmount }),
118
123
  };
119
124
 
120
125
  // Validate mandatory EN16931 fields unless validation is skipped