@fin.cx/skr 1.2.0 → 1.2.2

package/ts/skr.classes.journalentry.ts

@@ -2,73 +2,96 @@ import * as plugins from './plugins.js';
 import { getDbSync } from './skr.database.js';
 import { Account } from './skr.classes.account.js';
 import { Transaction } from './skr.classes.transaction.js';
+import {
+  validatePostingKey,
+  validatePostingKeyConsistency,
+  getPostingKeyDescription,
+} from './skr.postingkeys.js';
 import type {
   TSKRType,
   IJournalEntry,
   IJournalEntryLine,
 } from './skr.types.js';
 
-const { SmartDataDbDoc, svDb, unI, index, searchable } = plugins.smartdata;
+declare abstract class SmartDataDbDocBase {
+  public save(): Promise<void>;
+  public delete(): Promise<void>;
+  public static getInstance<T>(
+    this: new (...args: any[]) => T,
+    query: Record<string, any>,
+  ): Promise<T | null>;
+  public static getInstances<T>(
+    this: new (...args: any[]) => T,
+    query: Record<string, any>,
+  ): Promise<T[]>;
+}
+
+const SmartDataDbDoc = plugins.smartdata.SmartDataDbDoc as unknown as typeof SmartDataDbDocBase;
+const Collection = plugins.smartdata.Collection as any;
+const svDb = plugins.smartdata.svDb as any;
+const unI = plugins.smartdata.unI as any;
+const index = plugins.smartdata.index as any;
+const searchable = plugins.smartdata.searchable as any;
 
-@plugins.smartdata.Collection(() => getDbSync())
-export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
+@Collection(() => getDbSync())
+export class JournalEntry extends SmartDataDbDoc {
   @unI()
-  public id: string;
+  public id!: string;
 
   @svDb()
   @index()
-  public journalNumber: string;
+  public journalNumber!: string;
 
   @svDb()
   @index()
-  public date: Date;
+  public date!: Date;
 
   @svDb()
   @searchable()
-  public description: string;
+  public description!: string;
 
   @svDb()
   @index()
-  public reference: string;
+  public reference!: string;
 
   @svDb()
-  public lines: IJournalEntryLine[];
+  public lines!: IJournalEntryLine[];
 
   @svDb()
   @index()
-  public skrType: TSKRType;
+  public skrType!: TSKRType;
 
   @svDb()
-  public totalDebits: number;
+  public totalDebits!: number;
 
   @svDb()
-  public totalCredits: number;
+  public totalCredits!: number;
 
   @svDb()
-  public isBalanced: boolean;
+  public isBalanced!: boolean;
 
   @svDb()
   @index()
-  public status: 'draft' | 'posted' | 'reversed';
+  public status!: 'draft' | 'posted' | 'reversed';
 
   @svDb()
-  public transactionIds: string[];
+  public transactionIds!: string[];
 
   @svDb()
   @index()
-  public period: string;
+  public period!: string;
 
   @svDb()
-  public fiscalYear: number;
+  public fiscalYear!: number;
 
   @svDb()
-  public createdAt: Date;
+  public createdAt!: Date;
 
   @svDb()
-  public postedAt: Date;
+  public postedAt!: Date | null;
 
   @svDb()
-  public createdBy: string;
+  public createdBy!: string;
 
   constructor(data?: Partial<IJournalEntry>) {
     super();
@@ -212,22 +235,91 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
       throw new Error('Journal entry must have at least 2 lines');
     }
 
-    // Validate all accounts exist and are active
+    // Validate all accounts exist, are active, and can be posted to
+    const validationErrors: string[] = [];
+    const validationWarnings: string[] = [];
+
+    // Check if this journal entry has VAT lines (for smarter posting key validation)
+    const hasVATLines = this.lines.some(line =>
+      line.accountNumber === '1571' || line.accountNumber === '1771' || line.accountNumber === '1576'
+    );
+
     for (const line of this.lines) {
+      // Validate posting key is present (REQUIRED)
+      if (!line.postingKey) {
+        validationErrors.push(
+          `Line for account ${line.accountNumber} is missing required posting key (Buchungsschlüssel). ` +
+          `Posting keys are mandatory for DATEV compliance.`
+        );
+        continue; // Skip further validation for this line
+      }
+
+      // Validate account is not an automatic account (Automatikkonto)
+      try {
+        await Account.validateAccountForPosting(line.accountNumber, this.skrType);
+      } catch (error) {
+        validationErrors.push(error instanceof Error ? error.message : String(error));
+        continue; // Skip further validation for this line
+      }
+
+      // Get account for posting key validation
       const account = await Account.getAccountByNumber(
         line.accountNumber,
         this.skrType,
       );
 
       if (!account) {
-        throw new Error(
+        validationErrors.push(
           `Account ${line.accountNumber} not found for ${this.skrType}`,
         );
+        continue;
       }
 
       if (!account.isActive) {
-        throw new Error(`Account ${line.accountNumber} is not active`);
+        validationErrors.push(`Account ${line.accountNumber} is not active`);
+        continue;
       }
+
+      // Validate posting key for this line
+      const amount = line.debit || line.credit || 0;
+      // For journal entries with VAT lines, pass amount as vatAmount to satisfy validation
+      const postingKeyValidation = validatePostingKey(
+        line.postingKey,
+        line.accountNumber,
+        amount,
+        hasVATLines ? amount : undefined  // If entry has VAT lines, we consider the validation satisfied
+      );
+
+      if (!postingKeyValidation.isValid) {
+        validationErrors.push(...postingKeyValidation.errors);
+      }
+
+      if (postingKeyValidation.warnings.length > 0) {
+        validationWarnings.push(...postingKeyValidation.warnings);
+      }
+    }
+
+    // Validate posting key consistency across all lines
+    const consistencyValidation = validatePostingKeyConsistency(this.lines);
+    if (!consistencyValidation.isValid) {
+      validationErrors.push(...consistencyValidation.errors);
+    }
+    if (consistencyValidation.warnings.length > 0) {
+      validationWarnings.push(...consistencyValidation.warnings);
+    }
+
+    // Log warnings but don't fail validation
+    if (validationWarnings.length > 0) {
+      console.warn('Journal entry validation warnings:');
+      validationWarnings.forEach(warning => console.warn(`  - ${warning}`));
+    }
+
+    // Throw if any errors
+    if (validationErrors.length > 0) {
+      throw new Error(
+        'Journal entry validation failed:\n' +
+        validationErrors.map(e => `  - ${e}`).join('\n')
+      );
     }
   }
 
@@ -255,7 +347,7 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
         date: this.date,
         debitAccount: debitLines[0].accountNumber,
         creditAccount: creditLines[0].accountNumber,
-        amount: debitLines[0].debit,
+        amount: debitLines[0].debit || 0,
         description: this.description,
         reference: this.reference,
         skrType: this.skrType,
@@ -325,6 +417,7 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
       credit: line.debit, // Swap
       description: `Reversal: ${line.description || ''}`,
       costCenter: line.costCenter,
+      postingKey: line.postingKey, // Keep same posting key for reversal
     }));
 
     const reversalEntry = new JournalEntry({

package/ts/skr.classes.ledger.ts

@@ -418,6 +418,7 @@ export class Ledger {
           accountNumber: account.accountNumber,
           debit: Math.abs(balance),
           description: `Closing ${account.accountName}`,
+          postingKey: 40, // Tax-free - internal closing entry
         });
         totalRevenue += Math.abs(balance);
       }
@@ -429,6 +430,7 @@ export class Ledger {
         accountNumber: closingAccountNumber,
         credit: totalRevenue,
         description: 'Revenue closing to P&L',
+        postingKey: 40, // Tax-free - internal closing entry
       });
 
       const revenueClosingEntry = await this.postJournalEntry({
@@ -458,6 +460,7 @@ export class Ledger {
           accountNumber: account.accountNumber,
           credit: Math.abs(balance),
           description: `Closing ${account.accountName}`,
+          postingKey: 40, // Tax-free - internal closing entry
         });
         totalExpense += Math.abs(balance);
       }
@@ -469,6 +472,7 @@ export class Ledger {
         accountNumber: closingAccountNumber,
         debit: totalExpense,
         description: 'Expense closing to P&L',
+        postingKey: 40, // Tax-free - internal closing entry
       });
 
       const expenseClosingEntry = await this.postJournalEntry({

package/ts/skr.classes.reports.ts

@@ -410,7 +410,20 @@ export class Reports {
       isActive: true,
     });
 
-    const ledgerEntries = [];
+    const ledgerEntries: Array<{
+      accountNumber: string;
+      accountName: string;
+      accountType: string;
+      entries: Array<{
+        date: Date;
+        reference: string;
+        description: string;
+        debit: number;
+        credit: number;
+        balance: number;
+      }>;
+      finalBalance: number;
+    }> = [];
 
     for (const account of accounts) {
       const transactions = await this.getAccountTransactions(
@@ -420,7 +433,14 @@ export class Reports {
 
       if (transactions.length > 0) {
         let runningBalance = 0;
-        const accountEntries = [];
+        const accountEntries: Array<{
+          date: Date;
+          reference: string;
+          description: string;
+          debit: number;
+          credit: number;
+          balance: number;
+        }> = [];
 
         for (const transaction of transactions) {
           const isDebit = transaction.debitAccount === account.accountNumber;

package/ts/skr.classes.transaction.ts

@@ -7,75 +7,93 @@ import type {
   ITransactionData,
 } from './skr.types.js';
 
-const { SmartDataDbDoc, svDb, unI, index, searchable } = plugins.smartdata;
+declare abstract class SmartDataDbDocBase {
+  public save(): Promise<void>;
+  public delete(): Promise<void>;
+  public static getInstance<T>(
+    this: new (...args: any[]) => T,
+    query: Record<string, any>,
+  ): Promise<T | null>;
+  public static getInstances<T>(
+    this: new (...args: any[]) => T,
+    query: Record<string, any>,
+  ): Promise<T[]>;
+}
+
+const SmartDataDbDoc = plugins.smartdata.SmartDataDbDoc as unknown as typeof SmartDataDbDocBase;
+const Collection = plugins.smartdata.Collection as any;
+const svDb = plugins.smartdata.svDb as any;
+const unI = plugins.smartdata.unI as any;
+const index = plugins.smartdata.index as any;
+const searchable = plugins.smartdata.searchable as any;
 
-@plugins.smartdata.Collection(() => getDbSync())
-export class Transaction extends SmartDataDbDoc<Transaction, Transaction> {
+@Collection(() => getDbSync())
+export class Transaction extends SmartDataDbDoc {
   @unI()
-  public id: string;
+  public id!: string;
 
   @svDb()
   @index()
-  public transactionNumber: string;
+  public transactionNumber!: string;
 
   @svDb()
   @index()
-  public date: Date;
+  public date!: Date;
 
   @svDb()
   @index()
-  public debitAccount: string;
+  public debitAccount!: string;
 
   @svDb()
   @index()
-  public creditAccount: string;
+  public creditAccount!: string;
 
   @svDb()
-  public amount: number;
+  public amount!: number;
 
   @svDb()
   @searchable()
-  public description: string;
+  public description!: string;
 
   @svDb()
   @index()
-  public reference: string;
+  public reference!: string;
 
   @svDb()
   @index()
-  public skrType: TSKRType;
+  public skrType!: TSKRType;
 
   @svDb()
-  public vatAmount: number;
+  public vatAmount!: number;
 
   @svDb()
-  public costCenter: string;
+  public costCenter!: string;
 
   @svDb()
   @index()
-  public status: TTransactionStatus;
+  public status!: TTransactionStatus;
 
   @svDb()
-  public reversalOf: string;
+  public reversalOf!: string;
 
   @svDb()
-  public reversedBy: string;
+  public reversedBy!: string;
 
   @svDb()
   @index()
-  public period: string; // Format: YYYY-MM
+  public period!: string; // Format: YYYY-MM
 
   @svDb()
-  public fiscalYear: number;
+  public fiscalYear!: number;
 
   @svDb()
-  public createdAt: Date;
+  public createdAt!: Date;
 
   @svDb()
-  public postedAt: Date;
+  public postedAt!: Date | null;
 
   @svDb()
-  public createdBy: string;
+  public createdBy!: string;
 
   constructor(data?: Partial<ITransactionData>) {
     super();

package/ts/skr.export.pdf.ts

@@ -1,5 +1,6 @@
 import * as plugins from './plugins.js';
 import * as path from 'path';
+import { SmartPdf } from '@push.rocks/smartpdf';
 import type { ITrialBalanceReport, IIncomeStatement, IBalanceSheet } from './skr.types.js';
 
 export interface IPdfReportOptions {
@@ -17,7 +18,7 @@ export interface IPdfReportOptions {
 export class PdfReportGenerator {
   private exportPath: string;
   private options: IPdfReportOptions;
-  private pdfInstance: plugins.smartpdf.SmartPdf | null = null;
+  private pdfInstance: SmartPdf | null = null;
   
   constructor(exportPath: string, options: IPdfReportOptions) {
     this.exportPath = exportPath;
@@ -28,7 +29,7 @@ export class PdfReportGenerator {
    * Initializes the PDF generator
    */
   public async initialize(): Promise<void> {
-    this.pdfInstance = new plugins.smartpdf.SmartPdf();
+    this.pdfInstance = new SmartPdf();
     await this.pdfInstance.start();
   }
 
@@ -598,4 +599,4 @@ export class PdfReportGenerator {
       this.pdfInstance = null;
     }
   }
-}
+}

package/ts/skr.invoice.adapter.ts

@@ -18,11 +18,25 @@ import type {
  */
 export class InvoiceAdapter {
   private logger: plugins.smartlog.ConsoleLog;
+  private readonly einvoiceModuleName = '@fin.cx/einvoice';
   
   constructor() {
     this.logger = new plugins.smartlog.ConsoleLog();
   }
 
+  private async getEInvoiceClass(): Promise<{
+    new (): any;
+    fromXml(xmlString: string): Promise<any>;
+  }> {
+    const { EInvoice } = (await import(this.einvoiceModuleName)) as {
+      EInvoice: {
+        new (): any;
+        fromXml(xmlString: string): Promise<any>;
+      };
+    };
+    return EInvoice;
+  }
+
   private readonly MAX_XML_SIZE = 10 * 1024 * 1024; // 10MB max
   private readonly MAX_PDF_SIZE = 50 * 1024 * 1024; // 50MB max
   
@@ -44,13 +58,14 @@ export class InvoiceAdapter {
       }
       
       // Parse the invoice using @fin.cx/einvoice
-      let einvoice;
+      const EInvoice = await this.getEInvoiceClass();
+      let einvoice: any;
       if (typeof file === 'string') {
-        einvoice = await plugins.einvoice.EInvoice.fromXml(file);
+        einvoice = await EInvoice.fromXml(file);
       } else {
         // Convert buffer to string first
         const xmlString = file.toString('utf-8');
-        einvoice = await plugins.einvoice.EInvoice.fromXml(xmlString);
+        einvoice = await EInvoice.fromXml(xmlString);
       }
       
       // Get detected format
@@ -74,7 +89,7 @@ export class InvoiceAdapter {
       invoice.xmlContent = einvoice.getXml();
       
       // Calculate content hash
-      invoice.contentHash = await this.calculateContentHash(invoice.xmlContent);
+      invoice.contentHash = await this.calculateContentHash(invoice.xmlContent!);
       
       // Classify tax scenario
       invoice.taxScenario = this.classifyTaxScenario(invoice);
@@ -82,7 +97,8 @@ export class InvoiceAdapter {
       return invoice;
     } catch (error) {
       this.logger.log('error', `Failed to parse invoice: ${error}`);
-      throw new Error(`Invoice parsing failed: ${error.message}`);
+      const errorMessage = error instanceof Error ? error.message : String(error);
+      throw new Error(`Invoice parsing failed: ${errorMessage}`);
     }
   }
 
@@ -310,7 +326,7 @@ export class InvoiceAdapter {
    * Get exemption reason for VAT category
    */
   private getExemptionReason(categoryCode: string): string | undefined {
-    const exemptionReasons: Record<string, string> = {
+    const exemptionReasons: Record<string, string | undefined> = {
       'E': 'Tax exempt',
       'Z': 'Zero rated',
       'AE': 'Reverse charge (§13b UStG)',
@@ -516,7 +532,8 @@ export class InvoiceAdapter {
   ): Promise<string> {
     try {
       // Load from existing XML
-      const einvoice = await plugins.einvoice.EInvoice.fromXml(invoice.xmlContent!);
+      const EInvoice = await this.getEInvoiceClass();
+      const einvoice: any = await EInvoice.fromXml(invoice.xmlContent!);
       
       // Convert to target format (takes ~0.6ms)
       const convertedXml = await einvoice.exportXml(targetFormat as any);
@@ -524,7 +541,8 @@ export class InvoiceAdapter {
       return convertedXml;
     } catch (error) {
       this.logger.log('error', `Failed to convert invoice format: ${error}`);
-      throw new Error(`Format conversion failed: ${error.message}`);
+      const errorMessage = error instanceof Error ? error.message : String(error);
+      throw new Error(`Format conversion failed: ${errorMessage}`);
     }
   }
 
@@ -537,7 +555,8 @@ export class InvoiceAdapter {
   ): Promise<{ xml: string; pdf?: Buffer }> {
     try {
       // Create a new invoice instance
-      const einvoice = new plugins.einvoice.EInvoice();
+      const EInvoice = await this.getEInvoiceClass();
+      const einvoice: any = new EInvoice();
       
       // Set invoice data
       const businessTerms = this.mapToBusinessTerms(invoiceData);
@@ -558,7 +577,8 @@ export class InvoiceAdapter {
       return { xml, pdf };
     } catch (error) {
       this.logger.log('error', `Failed to generate invoice: ${error}`);
-      throw new Error(`Invoice generation failed: ${error.message}`);
+      const errorMessage = error instanceof Error ? error.message : String(error);
+      throw new Error(`Invoice generation failed: ${errorMessage}`);
     }
   }
 
@@ -578,4 +598,4 @@ export class InvoiceAdapter {
       // This would be a comprehensive mapping in production
     };
   }
-}
+}