@fin.cx/skr 1.1.0 → 1.2.0

package/ts/skr.export.ts

@@ -0,0 +1,443 @@
+import * as plugins from './plugins.js';
+import * as path from 'path';
+import type { IAccountData, ITransactionData, IJournalEntry, TSKRType } from './skr.types.js';
+
+export interface IExportOptions {
+  exportPath: string;
+  fiscalYear: number;
+  dateFrom: Date;
+  dateTo: Date;
+  includeDocuments?: boolean;
+  generatePdfReports?: boolean;
+  signExport?: boolean;
+  timestampExport?: boolean;
+  companyInfo?: {
+    name: string;
+    taxId: string;
+    registrationNumber?: string;
+    address?: string;
+  };
+}
+
+export interface IExportMetadata {
+  exportVersion: string;
+  exportTimestamp: string;
+  generator: {
+    name: string;
+    version: string;
+  };
+  company?: {
+    name: string;
+    taxId: string;
+    registrationNumber?: string;
+    address?: string;
+  };
+  fiscalYear: number;
+  dateRange: {
+    from: string;
+    to: string;
+  };
+  skrType: TSKRType;
+  schemaVersion: string;
+  crypto: {
+    digestAlgorithms: string[];
+    signatureType?: string;
+    timestampPolicy?: string;
+    merkleTree: boolean;
+  };
+  options: {
+    packagedAs: 'bagit';
+    compression: 'none' | 'deflate';
+    deduplication: boolean;
+  };
+}
+
+export interface IBagItManifest {
+  [filePath: string]: string; // filePath -> SHA256 hash
+}
+
+export interface IDocumentIndex {
+  contentHash: string;
+  sizeBytes: number;
+  mimeType: string;
+  createdAt: string;
+  originalFilename?: string;
+  pdfaAvailable: boolean;
+  zugferdXml?: string;
+  retentionClass: string;
+}
+
+export class SkrExport {
+  private logger: plugins.smartlog.ConsoleLog;
+  private options: IExportOptions;
+  private exportDir: string;
+  private manifest: IBagItManifest = {};
+  private tagManifest: IBagItManifest = {};
+  
+  constructor(options: IExportOptions) {
+    this.options = options;
+    this.logger = new plugins.smartlog.ConsoleLog();
+    this.exportDir = path.join(options.exportPath, `jahresabschluss_${options.fiscalYear}`);
+  }
+
+  /**
+   * Creates the BagIt directory structure for the export
+   */
+  public async createBagItStructure(): Promise<void> {
+    this.logger.log('info', 'Creating BagIt directory structure...');
+    
+    // Create main directories
+    await plugins.smartfile.fs.ensureDir(this.exportDir);
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data'));
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata'));
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata', 'schemas'));
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata', 'schemas', 'v1'));
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata', 'signatures'));
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'accounting'));
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'accounting', 'ebilanz'));
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'documents'));
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'documents', 'by-hash'));
+    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'reports'));
+    
+    // Create BagIt declaration file
+    await this.createBagItDeclaration();
+    
+    // Create README
+    await this.createReadme();
+    
+    this.logger.log('ok', 'BagIt structure created successfully');
+  }
+
+  /**
+   * Creates the bagit.txt declaration file
+   */
+  private async createBagItDeclaration(): Promise<void> {
+    const bagitContent = `BagIt-Version: 1.0
+Tag-File-Character-Encoding: UTF-8`;
+    
+    const filePath = path.join(this.exportDir, 'bagit.txt');
+    await plugins.smartfile.memory.toFs(bagitContent, filePath);
+    
+    // Add to tag manifest
+    const hash = await this.hashFile(filePath);
+    this.tagManifest['bagit.txt'] = hash;
+  }
+
+  /**
+   * Creates the README.txt file with Verfahrensdokumentation
+   */
+  private async createReadme(): Promise<void> {
+    const readmeContent = `SKR Jahresabschluss Export - Verfahrensdokumentation
+=====================================================
+
+Dieses Archiv enthält einen revisionssicheren Export des Jahresabschlusses
+gemäß den Grundsätzen ordnungsmäßiger Buchführung (GoBD).
+
+Export-Datum: ${new Date().toISOString()}
+Geschäftsjahr: ${this.options.fiscalYear}
+Zeitraum: ${this.options.dateFrom.toISOString()} bis ${this.options.dateTo.toISOString()}
+
+STRUKTUR DES ARCHIVS
+--------------------
+- /data/accounting/: Buchhaltungsdaten (Journale, Konten, Salden)
+- /data/documents/: Belegdokumente (content-adressiert)
+- /data/reports/: Finanzberichte (PDF/A-3)
+- /data/metadata/: Export-Metadaten und Schemas
+- /data/metadata/signatures/: Digitale Signaturen und Zeitstempel
+
+INTEGRITÄTSSICHERUNG
+--------------------
+- Alle Dateien sind mit SHA-256 gehasht (siehe manifest-sha256.txt)
+- Optional: Digitale Signatur (CAdES) über Manifest
+- Optional: RFC 3161 Zeitstempel
+
+AUFBEWAHRUNG
+------------
+Dieses Archiv muss gemäß § 147 AO für 10 Jahre revisionssicher aufbewahrt werden.
+Empfohlen wird die Speicherung auf WORM-Medien.
+
+REIMPORT
+--------
+Das Archiv kann mit der SKR-Software vollständig reimportiert werden.
+Die Datenintegrität wird beim Import automatisch verifiziert.
+
+COMPLIANCE
+----------
+- GoBD-konform
+- E-Bilanz-fähig (XBRL)
+- ZUGFeRD/Factur-X kompatibel
+- PDF/A-3 für Langzeitarchivierung
+
+© ${new Date().getFullYear()} ${this.options.companyInfo?.name || 'Export System'}`;
+
+    const filePath = path.join(this.exportDir, 'readme.txt');
+    await plugins.smartfile.memory.toFs(readmeContent, filePath);
+    
+    // Add to tag manifest
+    const hash = await this.hashFile(filePath);
+    this.tagManifest['readme.txt'] = hash;
+  }
+
+  /**
+   * Creates the export metadata JSON file
+   */
+  public async createExportMetadata(skrType: TSKRType): Promise<void> {
+    const metadata: IExportMetadata = {
+      exportVersion: '1.0.0',
+      exportTimestamp: new Date().toISOString(),
+      generator: {
+        name: '@fin.cx/skr',
+        version: '1.1.0' // Should be read from package.json
+      },
+      company: this.options.companyInfo,
+      fiscalYear: this.options.fiscalYear,
+      dateRange: {
+        from: this.options.dateFrom.toISOString(),
+        to: this.options.dateTo.toISOString()
+      },
+      skrType: skrType,
+      schemaVersion: '1.0',
+      crypto: {
+        digestAlgorithms: ['sha256'],
+        signatureType: this.options.signExport ? 'CAdES' : undefined,
+        timestampPolicy: this.options.timestampExport ? 'RFC3161' : undefined,
+        merkleTree: true
+      },
+      options: {
+        packagedAs: 'bagit',
+        compression: 'none',
+        deduplication: true
+      }
+    };
+
+    const filePath = path.join(this.exportDir, 'data', 'metadata', 'export.json');
+    await plugins.smartfile.memory.toFs(JSON.stringify(metadata, null, 2), filePath);
+    
+    // Add to manifest
+    const hash = await this.hashFile(filePath);
+    this.manifest['data/metadata/export.json'] = hash;
+  }
+
+  /**
+   * Creates JSON schemas for the export data structures
+   */
+  public async createSchemas(): Promise<void> {
+    // Ledger schema
+    const ledgerSchema = {
+      "$schema": "http://json-schema.org/draft-07/schema#",
+      "title": "Ledger Entry",
+      "type": "object",
+      "properties": {
+        "schema_version": { "type": "string" },
+        "entry_id": { "type": "string", "format": "uuid" },
+        "booking_date": { "type": "string", "format": "date" },
+        "posting_date": { "type": "string", "format": "date" },
+        "currency": { "type": "string" },
+        "journal": { "type": "string" },
+        "description": { "type": "string" },
+        "lines": {
+          "type": "array",
+          "items": {
+            "type": "object",
+            "properties": {
+              "posting_id": { "type": "string" },
+              "account_code": { "type": "string" },
+              "debit": { "type": "string" },
+              "credit": { "type": "string" },
+              "tax_code": { "type": "string" },
+              "document_refs": {
+                "type": "array",
+                "items": {
+                  "type": "object",
+                  "properties": {
+                    "content_hash": { "type": "string" },
+                    "doc_role": { "type": "string" },
+                    "mime": { "type": "string" }
+                  }
+                }
+              }
+            },
+            "required": ["posting_id", "account_code", "debit", "credit"]
+          }
+        },
+        "created_at": { "type": "string", "format": "date-time" },
+        "user": { "type": "string" }
+      },
+      "required": ["schema_version", "entry_id", "booking_date", "lines"]
+    };
+
+    // Accounts schema
+    const accountsSchema = {
+      "$schema": "http://json-schema.org/draft-07/schema#",
+      "title": "Accounts CSV",
+      "type": "object",
+      "properties": {
+        "account_code": { "type": "string" },
+        "name": { "type": "string" },
+        "type": { "type": "string" },
+        "parent": { "type": "string" },
+        "skr_set": { "type": "string" },
+        "tax_code_default": { "type": "string" },
+        "active_from": { "type": "string", "format": "date" },
+        "active_to": { "type": "string", "format": "date" }
+      },
+      "required": ["account_code", "name", "type", "skr_set"]
+    };
+
+    // Save schemas
+    const schemasDir = path.join(this.exportDir, 'data', 'metadata', 'schemas', 'v1');
+    
+    await plugins.smartfile.memory.toFs(
+      JSON.stringify(ledgerSchema, null, 2),
+      path.join(schemasDir, 'ledger.schema.json')
+    );
+    this.manifest['data/metadata/schemas/v1/ledger.schema.json'] = await this.hashFile(
+      path.join(schemasDir, 'ledger.schema.json')
+    );
+
+    await plugins.smartfile.memory.toFs(
+      JSON.stringify(accountsSchema, null, 2),
+      path.join(schemasDir, 'accounts.schema.json')
+    );
+    this.manifest['data/metadata/schemas/v1/accounts.schema.json'] = await this.hashFile(
+      path.join(schemasDir, 'accounts.schema.json')
+    );
+  }
+
+  /**
+   * Writes the BagIt manifest files
+   */
+  public async writeManifests(): Promise<void> {
+    // Write data manifest
+    let manifestContent = '';
+    for (const [filePath, hash] of Object.entries(this.manifest)) {
+      manifestContent += `${hash}  ${filePath}\n`;
+    }
+    
+    const manifestPath = path.join(this.exportDir, 'manifest-sha256.txt');
+    await plugins.smartfile.memory.toFs(manifestContent, manifestPath);
+    
+    // Add manifest to tag manifest
+    this.tagManifest['manifest-sha256.txt'] = await this.hashFile(manifestPath);
+    
+    // Write tag manifest
+    let tagManifestContent = '';
+    for (const [filePath, hash] of Object.entries(this.tagManifest)) {
+      tagManifestContent += `${hash}  ${filePath}\n`;
+    }
+    
+    await plugins.smartfile.memory.toFs(
+      tagManifestContent,
+      path.join(this.exportDir, 'tagmanifest-sha256.txt')
+    );
+  }
+
+  /**
+   * Calculates SHA-256 hash of a file
+   */
+  private async hashFile(filePath: string): Promise<string> {
+    const fileContent = await plugins.smartfile.fs.toBuffer(filePath);
+    return await plugins.smarthash.sha256FromBuffer(fileContent);
+  }
+
+  /**
+   * Stores a document in content-addressed storage
+   */
+  public async storeDocument(content: Buffer, originalFilename?: string): Promise<string> {
+    const hash = await plugins.smarthash.sha256FromBuffer(content);
+    
+    // Create path based on hash (first 2 chars as directory)
+    const hashPrefix = hash.substring(0, 2);
+    const hashDir = path.join(this.exportDir, 'data', 'documents', 'by-hash', hashPrefix);
+    await plugins.smartfile.fs.ensureDir(hashDir);
+    
+    const docPath = path.join(hashDir, hash);
+    
+    // Only store if not already exists (deduplication)
+    if (!(await plugins.smartfile.fs.fileExists(docPath))) {
+      await plugins.smartfile.memory.toFs(content, docPath);
+      this.manifest[`data/documents/by-hash/${hashPrefix}/${hash}`] = hash;
+    }
+    
+    return hash;
+  }
+
+  /**
+   * Creates a Merkle tree from all file hashes
+   */
+  public async createMerkleTree(): Promise<string> {
+    const leaves = Object.values(this.manifest).map(hash => 
+      Buffer.from(hash, 'hex')
+    );
+    
+    // Create a sync hash function wrapper for MerkleTree
+    const hashFn = (data: Buffer) => {
+      // Convert async to sync by using crypto directly
+      const crypto = require('crypto');
+      return crypto.createHash('sha256').update(data).digest();
+    };
+    
+    const tree = new plugins.MerkleTree(leaves, hashFn, {
+      sortPairs: true
+    });
+    
+    const root = tree.getRoot().toString('hex');
+    
+    // Save Merkle tree data
+    const merkleData = {
+      root: root,
+      leaves: Object.entries(this.manifest).map(([path, hash]) => ({
+        path,
+        hash
+      })),
+      timestamp: new Date().toISOString()
+    };
+    
+    const merklePath = path.join(this.exportDir, 'data', 'metadata', 'merkle-tree.json');
+    await plugins.smartfile.memory.toFs(JSON.stringify(merkleData, null, 2), merklePath);
+    this.manifest['data/metadata/merkle-tree.json'] = await this.hashFile(merklePath);
+    
+    return root;
+  }
+
+  /**
+   * Validates the BagIt structure
+   */
+  public async validateBagIt(): Promise<boolean> {
+    this.logger.log('info', 'Validating BagIt structure...');
+    
+    // Check required files exist
+    const requiredFiles = [
+      'bagit.txt',
+      'manifest-sha256.txt',
+      'tagmanifest-sha256.txt',
+      'readme.txt'
+    ];
+    
+    for (const file of requiredFiles) {
+      const filePath = path.join(this.exportDir, file);
+      if (!(await plugins.smartfile.fs.fileExists(filePath))) {
+        this.logger.log('error', `Required file missing: ${file}`);
+        return false;
+      }
+    }
+    
+    // Verify all manifest entries
+    for (const [relPath, expectedHash] of Object.entries(this.manifest)) {
+      const fullPath = path.join(this.exportDir, relPath);
+      if (!(await plugins.smartfile.fs.fileExists(fullPath))) {
+        this.logger.log('error', `Manifest file missing: ${relPath}`);
+        return false;
+      }
+      
+      const actualHash = await this.hashFile(fullPath);
+      if (actualHash !== expectedHash) {
+        this.logger.log('error', `Hash mismatch for ${relPath}`);
+        return false;
+      }
+    }
+    
+    this.logger.log('ok', 'BagIt validation successful');
+    return true;
+  }
+}