@fin.cx/skr 1.0.0 → 1.2.0

package/ts/skr.invoice.mapper.ts

@@ -0,0 +1,486 @@
+import * as plugins from './plugins.js';
+import type { TSKRType } from './skr.types.js';
+import type {
+  IInvoice,
+  IInvoiceLine,
+  IBookingRules,
+  TTaxScenario,
+  IVATCategory
+} from './skr.invoice.entity.js';
+
+/**
+ * Maps invoice data to SKR accounts
+ * Handles both SKR03 and SKR04 account mappings
+ */
+export class SKRInvoiceMapper {
+  private logger: plugins.smartlog.ConsoleLog;
+  private skrType: TSKRType;
+  
+  // SKR03 account mappings
+  private readonly SKR03_ACCOUNTS = {
+    // Control accounts
+    vendorControl: '1600',           // Verbindlichkeiten aus Lieferungen und Leistungen
+    customerControl: '1200',         // Forderungen aus Lieferungen und Leistungen
+    
+    // VAT accounts
+    inputVAT19: '1576',              // Abziehbare Vorsteuer 19%
+    inputVAT7: '1571',               // Abziehbare Vorsteuer 7%
+    outputVAT19: '1776',             // Umsatzsteuer 19%
+    outputVAT7: '1771',              // Umsatzsteuer 7%
+    reverseChargeVAT: '1577',        // Abziehbare Vorsteuer §13b UStG
+    reverseChargePayable: '1787',   // Umsatzsteuer §13b UStG
+    
+    // Default expense/revenue accounts
+    defaultExpense: '4610',          // Werbekosten
+    defaultRevenue: '8400',          // Erlöse 19% USt
+    revenueReduced: '8300',          // Erlöse 7% USt
+    revenueTaxFree: '8120',          // Steuerfreie Umsätze
+    
+    // Common expense accounts by category
+    materialExpense: '5000',         // Aufwendungen für Roh-, Hilfs- und Betriebsstoffe
+    merchandiseExpense: '5400',      // Aufwendungen für Waren
+    personnelExpense: '6000',        // Löhne und Gehälter
+    rentExpense: '4200',             // Miete
+    officeExpense: '4930',           // Bürobedarf
+    travelExpense: '4670',           // Reisekosten
+    vehicleExpense: '4530',          // Kfz-Kosten
+    
+    // Skonto accounts
+    skontoExpense: '4736',           // Erhaltene Skonti 19% USt
+    skontoRevenue: '8736',           // Gewährte Skonti 19% USt
+    
+    // Intra-EU accounts
+    intraEUAcquisition: '8125',      // Steuerfreie innergemeinschaftliche Erwerbe
+    intraEUSupply: '8125'            // Steuerfreie innergemeinschaftliche Lieferungen
+  };
+  
+  // SKR04 account mappings
+  private readonly SKR04_ACCOUNTS = {
+    // Control accounts
+    vendorControl: '3300',           // Verbindlichkeiten aus Lieferungen und Leistungen
+    customerControl: '1400',         // Forderungen aus Lieferungen und Leistungen
+    
+    // VAT accounts
+    inputVAT19: '1406',              // Abziehbare Vorsteuer 19%
+    inputVAT7: '1401',               // Abziehbare Vorsteuer 7%
+    outputVAT19: '3806',             // Umsatzsteuer 19%
+    outputVAT7: '3801',              // Umsatzsteuer 7%
+    reverseChargeVAT: '1407',        // Abziehbare Vorsteuer §13b UStG
+    reverseChargePayable: '3837',   // Umsatzsteuer §13b UStG
+    
+    // Default expense/revenue accounts
+    defaultExpense: '6300',          // Sonstige betriebliche Aufwendungen
+    defaultRevenue: '4400',          // Erlöse 19% USt
+    revenueReduced: '4300',          // Erlöse 7% USt
+    revenueTaxFree: '4120',          // Steuerfreie Umsätze
+    
+    // Common expense accounts by category
+    materialExpense: '5000',         // Aufwendungen für Roh-, Hilfs- und Betriebsstoffe
+    merchandiseExpense: '5400',      // Aufwendungen für Waren
+    personnelExpense: '6000',        // Löhne
+    rentExpense: '6310',             // Miete
+    officeExpense: '6815',           // Bürobedarf
+    travelExpense: '6670',           // Reisekosten
+    vehicleExpense: '6530',          // Kfz-Kosten
+    
+    // Skonto accounts
+    skontoExpense: '4736',           // Erhaltene Skonti 19% USt
+    skontoRevenue: '8736',           // Gewährte Skonti 19% USt
+    
+    // Intra-EU accounts
+    intraEUAcquisition: '4125',      // Steuerfreie innergemeinschaftliche Erwerbe
+    intraEUSupply: '4125'            // Steuerfreie innergemeinschaftliche Lieferungen
+  };
+  
+  // Product category to account mappings
+  private readonly CATEGORY_MAPPINGS: Record<string, { skr03: string; skr04: string }> = {
+    'MATERIAL': { skr03: '5000', skr04: '5000' },
+    'MERCHANDISE': { skr03: '5400', skr04: '5400' },
+    'SERVICE': { skr03: '4610', skr04: '6300' },
+    'OFFICE': { skr03: '4930', skr04: '6815' },
+    'IT': { skr03: '4940', skr04: '6825' },
+    'TRAVEL': { skr03: '4670', skr04: '6670' },
+    'VEHICLE': { skr03: '4530', skr04: '6530' },
+    'RENT': { skr03: '4200', skr04: '6310' },
+    'UTILITIES': { skr03: '4240', skr04: '6320' },
+    'INSURANCE': { skr03: '4360', skr04: '6420' },
+    'MARKETING': { skr03: '4610', skr04: '6600' },
+    'CONSULTING': { skr03: '4640', skr04: '6650' },
+    'LEGAL': { skr03: '4790', skr04: '6790' },
+    'TELECOMMUNICATION': { skr03: '4920', skr04: '6805' }
+  };
+  
+  constructor(skrType: TSKRType) {
+    this.skrType = skrType;
+    this.logger = new plugins.smartlog.ConsoleLog();
+  }
+  
+  /**
+   * Get account mappings for current SKR type
+   */
+  private getAccounts() {
+    return this.skrType === 'SKR03' ? this.SKR03_ACCOUNTS : this.SKR04_ACCOUNTS;
+  }
+  
+  /**
+   * Map invoice to booking rules
+   */
+  public mapInvoiceToSKR(
+    invoice: IInvoice,
+    customMappings?: Partial<IBookingRules>
+  ): IBookingRules {
+    const accounts = this.getAccounts();
+    const taxScenario = invoice.taxScenario || 'domestic_taxed';
+    
+    // Base booking rules
+    const bookingRules: IBookingRules = {
+      skrType: this.skrType,
+      
+      // Control accounts
+      vendorControlAccount: customMappings?.vendorControlAccount || accounts.vendorControl,
+      customerControlAccount: customMappings?.customerControlAccount || accounts.customerControl,
+      
+      // VAT accounts
+      vatAccounts: {
+        inputVAT19: accounts.inputVAT19,
+        inputVAT7: accounts.inputVAT7,
+        outputVAT19: accounts.outputVAT19,
+        outputVAT7: accounts.outputVAT7,
+        reverseChargeVAT: accounts.reverseChargeVAT
+      },
+      
+      // Default accounts
+      defaultExpenseAccount: accounts.defaultExpense,
+      defaultRevenueAccount: accounts.defaultRevenue,
+      
+      // Skonto
+      skontoMethod: customMappings?.skontoMethod || 'gross',
+      skontoExpenseAccount: accounts.skontoExpense,
+      skontoRevenueAccount: accounts.skontoRevenue,
+      
+      // Custom mappings
+      productCategoryMapping: customMappings?.productCategoryMapping || {},
+      vendorMapping: customMappings?.vendorMapping || {},
+      customerMapping: customMappings?.customerMapping || {}
+    };
+    
+    return bookingRules;
+  }
+  
+  /**
+   * Map invoice line to SKR account
+   */
+  public mapInvoiceLineToAccount(
+    line: IInvoiceLine,
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): string {
+    // Check if account is already specified
+    if (line.accountNumber) {
+      return line.accountNumber;
+    }
+    
+    // For revenue (outbound invoices)
+    if (invoice.direction === 'outbound') {
+      return this.mapRevenueAccount(line, invoice, bookingRules);
+    }
+    
+    // For expenses (inbound invoices)
+    return this.mapExpenseAccount(line, invoice, bookingRules);
+  }
+  
+  /**
+   * Map revenue account based on VAT rate and scenario
+   */
+  private mapRevenueAccount(
+    line: IInvoiceLine,
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): string {
+    const accounts = this.getAccounts();
+    const vatRate = line.vatCategory.rate;
+    
+    // Check tax scenario
+    switch (invoice.taxScenario) {
+      case 'intra_eu_supply':
+        return accounts.intraEUSupply;
+      case 'export':
+      case 'domestic_exempt':
+        return accounts.revenueTaxFree;
+      case 'domestic_taxed':
+      default:
+        // Map by VAT rate
+        if (vatRate === 19) {
+          return accounts.defaultRevenue;
+        } else if (vatRate === 7) {
+          return accounts.revenueReduced;
+        } else if (vatRate === 0) {
+          return accounts.revenueTaxFree;
+        }
+        return accounts.defaultRevenue;
+    }
+  }
+  
+  /**
+   * Map expense account based on product category and vendor
+   */
+  private mapExpenseAccount(
+    line: IInvoiceLine,
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): string {
+    const accounts = this.getAccounts();
+    
+    // Check vendor-specific mapping
+    const vendorId = invoice.supplier.id;
+    if (bookingRules.vendorMapping && bookingRules.vendorMapping[vendorId]) {
+      return bookingRules.vendorMapping[vendorId];
+    }
+    
+    // Try to determine category from line description
+    const category = this.detectProductCategory(line.description);
+    if (category) {
+      const mapping = this.CATEGORY_MAPPINGS[category];
+      if (mapping) {
+        return this.skrType === 'SKR03' ? mapping.skr03 : mapping.skr04;
+      }
+    }
+    
+    // Check product category mapping
+    if (line.productCode && bookingRules.productCategoryMapping) {
+      const mappedAccount = bookingRules.productCategoryMapping[line.productCode];
+      if (mappedAccount) {
+        return mappedAccount;
+      }
+    }
+    
+    // Default expense account
+    return bookingRules.defaultExpenseAccount;
+  }
+  
+  /**
+   * Detect product category from description
+   */
+  private detectProductCategory(description: string): string | undefined {
+    const lowerDesc = description.toLowerCase();
+    
+    const categoryKeywords: Record<string, string[]> = {
+      'MATERIAL': ['material', 'rohstoff', 'raw material', 'component'],
+      'MERCHANDISE': ['ware', 'merchandise', 'product', 'artikel'],
+      'SERVICE': ['service', 'dienstleistung', 'beratung', 'support'],
+      'OFFICE': ['büro', 'office', 'papier', 'stationery'],
+      'IT': ['software', 'hardware', 'computer', 'lizenz', 'license'],
+      'TRAVEL': ['reise', 'travel', 'hotel', 'flug', 'flight'],
+      'VEHICLE': ['kfz', 'vehicle', 'auto', 'benzin', 'fuel'],
+      'RENT': ['miete', 'rent', 'lease', 'pacht'],
+      'UTILITIES': ['strom', 'wasser', 'gas', 'energie', 'electricity', 'water'],
+      'INSURANCE': ['versicherung', 'insurance'],
+      'MARKETING': ['werbung', 'marketing', 'advertising', 'kampagne'],
+      'CONSULTING': ['beratung', 'consulting', 'advisory'],
+      'LEGAL': ['rechts', 'legal', 'anwalt', 'lawyer', 'notar'],
+      'TELECOMMUNICATION': ['telefon', 'internet', 'mobilfunk', 'telekom']
+    };
+    
+    for (const [category, keywords] of Object.entries(categoryKeywords)) {
+      if (keywords.some(keyword => lowerDesc.includes(keyword))) {
+        return category;
+      }
+    }
+    
+    return undefined;
+  }
+  
+  /**
+   * Get VAT account for given VAT category and rate
+   */
+  public getVATAccount(
+    vatCategory: IVATCategory,
+    direction: 'input' | 'output',
+    taxScenario: TTaxScenario
+  ): string {
+    const accounts = this.getAccounts();
+    
+    // Handle reverse charge
+    if (taxScenario === 'reverse_charge' || vatCategory.code === 'AE') {
+      return direction === 'input' 
+        ? accounts.reverseChargeVAT 
+        : accounts.reverseChargePayable;
+    }
+    
+    // Standard VAT accounts by rate
+    if (direction === 'input') {
+      if (vatCategory.rate === 19) {
+        return accounts.inputVAT19;
+      } else if (vatCategory.rate === 7) {
+        return accounts.inputVAT7;
+      }
+    } else {
+      if (vatCategory.rate === 19) {
+        return accounts.outputVAT19;
+      } else if (vatCategory.rate === 7) {
+        return accounts.outputVAT7;
+      }
+    }
+    
+    // Default to 19% if rate is not standard
+    return direction === 'input' ? accounts.inputVAT19 : accounts.outputVAT19;
+  }
+  
+  /**
+   * Get control account for party
+   */
+  public getControlAccount(
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): string {
+    if (invoice.direction === 'inbound') {
+      // Check vendor-specific control account
+      const vendorId = invoice.supplier.id;
+      if (bookingRules.vendorMapping && bookingRules.vendorMapping[vendorId]) {
+        const customAccount = bookingRules.vendorMapping[vendorId];
+        // Check if it's a control account (starts with 16 for SKR03 or 33 for SKR04)
+        if (this.isControlAccount(customAccount)) {
+          return customAccount;
+        }
+      }
+      return bookingRules.vendorControlAccount;
+    } else {
+      // Check customer-specific control account
+      const customerId = invoice.customer.id;
+      if (bookingRules.customerMapping && bookingRules.customerMapping[customerId]) {
+        const customAccount = bookingRules.customerMapping[customerId];
+        // Check if it's a control account (starts with 12 for SKR03 or 14 for SKR04)
+        if (this.isControlAccount(customAccount)) {
+          return customAccount;
+        }
+      }
+      return bookingRules.customerControlAccount;
+    }
+  }
+  
+  /**
+   * Check if account is a control account
+   */
+  private isControlAccount(accountNumber: string): boolean {
+    if (this.skrType === 'SKR03') {
+      return accountNumber.startsWith('12') || accountNumber.startsWith('16');
+    } else {
+      return accountNumber.startsWith('14') || accountNumber.startsWith('33');
+    }
+  }
+  
+  /**
+   * Get skonto accounts
+   */
+  public getSkontoAccounts(invoice: IInvoice): {
+    skontoAccount: string;
+    vatCorrectionAccount: string;
+  } {
+    const accounts = this.getAccounts();
+    
+    if (invoice.direction === 'inbound') {
+      // Received skonto (expense reduction)
+      return {
+        skontoAccount: accounts.skontoExpense,
+        vatCorrectionAccount: accounts.inputVAT19 // VAT correction
+      };
+    } else {
+      // Granted skonto (revenue reduction)
+      return {
+        skontoAccount: accounts.skontoRevenue,
+        vatCorrectionAccount: accounts.outputVAT19 // VAT correction
+      };
+    }
+  }
+  
+  /**
+   * Validate account number format
+   */
+  public validateAccountNumber(accountNumber: string): boolean {
+    // SKR accounts are typically 4 digits, sometimes with sub-accounts
+    const accountPattern = /^\d{4}(\d{0,2})?$/;
+    return accountPattern.test(accountNumber);
+  }
+  
+  /**
+   * Get account description
+   */
+  public getAccountDescription(accountNumber: string): string {
+    // This would typically look up from a complete SKR account database
+    // For now, return a basic description
+    const commonAccounts: Record<string, string> = {
+      // SKR03
+      '1200': 'Forderungen aus Lieferungen und Leistungen',
+      '1600': 'Verbindlichkeiten aus Lieferungen und Leistungen',
+      '1576': 'Abziehbare Vorsteuer 19%',
+      '1571': 'Abziehbare Vorsteuer 7%',
+      '1776': 'Umsatzsteuer 19%',
+      '1771': 'Umsatzsteuer 7%',
+      '4610': 'Werbekosten',
+      '8400': 'Erlöse 19% USt',
+      '8300': 'Erlöse 7% USt',
+      // SKR04
+      '1400': 'Forderungen aus Lieferungen und Leistungen',
+      '3300': 'Verbindlichkeiten aus Lieferungen und Leistungen',
+      '1406': 'Abziehbare Vorsteuer 19%',
+      '1401': 'Abziehbare Vorsteuer 7%',
+      '3806': 'Umsatzsteuer 19%',
+      '3801': 'Umsatzsteuer 7%',
+      '6300': 'Sonstige betriebliche Aufwendungen',
+      '4400': 'Erlöse 19% USt',
+      '4300': 'Erlöse 7% USt'
+    };
+    
+    return commonAccounts[accountNumber] || `Account ${accountNumber}`;
+  }
+  
+  /**
+   * Calculate booking confidence score
+   */
+  public calculateConfidence(
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): number {
+    let confidence = 100;
+    
+    // Reduce confidence for missing or uncertain mappings
+    invoice.lines.forEach(line => {
+      if (!line.accountNumber) {
+        confidence -= 10; // No explicit account mapping
+      }
+      
+      if (!line.productCode) {
+        confidence -= 5; // No product code for mapping
+      }
+    });
+    
+    // Reduce confidence for complex tax scenarios
+    if (invoice.taxScenario === 'reverse_charge' || 
+        invoice.taxScenario === 'intra_eu_acquisition') {
+      confidence -= 15;
+    }
+    
+    // Reduce confidence for mixed VAT rates
+    if (invoice.vatBreakdown.length > 1) {
+      confidence -= 10;
+    }
+    
+    // Reduce confidence if no vendor/customer mapping exists
+    if (invoice.direction === 'inbound') {
+      if (!bookingRules.vendorMapping?.[invoice.supplier.id]) {
+        confidence -= 10;
+      }
+    } else {
+      if (!bookingRules.customerMapping?.[invoice.customer.id]) {
+        confidence -= 10;
+      }
+    }
+    
+    // Reduce confidence for credit notes
+    if (invoice.invoiceTypeCode === '381') {
+      confidence -= 10;
+    }
+    
+    return Math.max(0, confidence);
+  }
+}