@fin.cx/skr 1.3.0 → 2.0.0
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.
- package/.smartconfig.json +33 -6
- package/dist_ts/00_commitinfo_data.js +1 -1
- package/dist_ts/core/core.accountpolicy.d.ts +67 -0
- package/dist_ts/core/core.accountpolicy.js +91 -0
- package/dist_ts/core/core.bukeys.d.ts +38 -0
- package/dist_ts/core/core.bukeys.js +117 -0
- package/dist_ts/core/core.datev.captions.d.ts +7 -0
- package/dist_ts/core/core.datev.captions.js +134 -0
- package/dist_ts/core/core.datev.d.ts +47 -0
- package/dist_ts/core/core.datev.js +129 -0
- package/dist_ts/core/core.hash.d.ts +27 -0
- package/dist_ts/core/core.hash.js +72 -0
- package/dist_ts/core/core.plugins.d.ts +3 -0
- package/dist_ts/core/core.plugins.js +9 -0
- package/dist_ts/core/core.recipes.d.ts +118 -0
- package/dist_ts/core/core.recipes.js +504 -0
- package/dist_ts/core/core.taxscenario.d.ts +27 -0
- package/dist_ts/core/core.taxscenario.js +85 -0
- package/dist_ts/core/core.types.d.ts +48 -0
- package/dist_ts/core/core.types.js +2 -0
- package/dist_ts/core/core.validate.d.ts +17 -0
- package/dist_ts/core/core.validate.js +89 -0
- package/dist_ts/core/index.d.ts +15 -0
- package/dist_ts/core/index.js +16 -0
- package/dist_ts/index.d.ts +15 -0
- package/dist_ts/index.js +10 -1
- package/dist_ts/plugins.d.ts +2 -1
- package/dist_ts/plugins.js +4 -2
- package/dist_ts/skr.api.d.ts +91 -22
- package/dist_ts/skr.api.js +357 -42
- package/dist_ts/skr.balances.d.ts +28 -0
- package/dist_ts/skr.balances.js +96 -0
- package/dist_ts/skr.classes.journalentry.d.ts +19 -3
- package/dist_ts/skr.classes.journalentry.js +67 -4
- package/dist_ts/skr.classes.reports.js +49 -102
- package/dist_ts/skr.database.d.ts +2 -0
- package/dist_ts/skr.database.js +1 -1
- package/dist_ts/skr.errors.d.ts +18 -0
- package/dist_ts/skr.errors.js +34 -0
- package/dist_ts/skr.export.js +4 -7
- package/dist_ts/skr.invoice.adapter.d.ts +15 -1
- package/dist_ts/skr.invoice.adapter.js +253 -41
- package/dist_ts/skr.invoice.booking.js +14 -28
- package/dist_ts/skr.migrate.d.ts +20 -0
- package/dist_ts/skr.migrate.js +223 -0
- package/dist_ts/skr.period.d.ts +47 -0
- package/dist_ts/skr.period.js +95 -0
- package/dist_ts/skr.posting.d.ts +74 -0
- package/dist_ts/skr.posting.js +209 -0
- package/dist_ts/skr.security.d.ts +6 -9
- package/dist_ts/skr.security.js +16 -89
- package/dist_ts/skr.sequence.d.ts +32 -0
- package/dist_ts/skr.sequence.js +51 -0
- package/dist_ts/skr.txview.d.ts +46 -0
- package/dist_ts/skr.txview.js +235 -0
- package/dist_ts/skr.types.d.ts +35 -1
- package/dist_ts/skr.verify.d.ts +13 -0
- package/dist_ts/skr.verify.js +84 -0
- package/package.json +21 -24
- package/readme.hints.md +37 -0
- package/readme.md +94 -1
- package/readme.plan.md +180 -243
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/core/core.accountpolicy.ts +154 -0
- package/ts/core/core.bukeys.ts +146 -0
- package/ts/core/core.datev.captions.ts +133 -0
- package/ts/core/core.datev.ts +174 -0
- package/ts/core/core.hash.ts +76 -0
- package/ts/core/core.plugins.ts +9 -0
- package/ts/core/core.recipes.ts +659 -0
- package/ts/core/core.taxscenario.ts +156 -0
- package/ts/core/core.types.ts +74 -0
- package/ts/core/core.validate.ts +119 -0
- package/ts/core/index.ts +15 -0
- package/ts/index.ts +31 -0
- package/ts/plugins.ts +4 -0
- package/ts/skr.api.ts +432 -46
- package/ts/skr.balances.ts +127 -0
- package/ts/skr.classes.journalentry.ts +54 -5
- package/ts/skr.classes.reports.ts +54 -126
- package/ts/skr.database.ts +3 -0
- package/ts/skr.errors.ts +44 -0
- package/ts/skr.export.ts +3 -6
- package/ts/skr.invoice.adapter.ts +291 -45
- package/ts/skr.invoice.booking.ts +22 -34
- package/ts/skr.migrate.ts +268 -0
- package/ts/skr.period.ts +139 -0
- package/ts/skr.posting.ts +273 -0
- package/ts/skr.security.ts +18 -93
- package/ts/skr.sequence.ts +89 -0
- package/ts/skr.txview.ts +268 -0
- package/ts/skr.types.ts +37 -1
- package/ts/skr.verify.ts +99 -0
- /package/{license.md → license} +0 -0
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/**
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* Booking recipes — pure builders: (input, policy) => IJournalDraft.
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* No persistence, no chart lookups; amounts are integer cents and every
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* fractional computation goes through @fin.cx/calculation.
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*/
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import * as plugins from './core.plugins.js';
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import { isAutomatikAccount } from './core.accountpolicy.js';
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import { suggestBuKey } from './core.bukeys.js';
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const { splitGrossCents, vatFromNetCents } = plugins.calculation;
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function makeDraft(base, policy, lines) {
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return {
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date: base.date,
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description: base.description,
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reference: base.reference,
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skrType: policy.skrType,
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currency: 'EUR',
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taxScenario: base.scenario,
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lines: lines
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.filter((line) => line.amountCents !== 0)
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.map((line) => ({
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accountNumber: line.accountNumber,
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counterAccount: line.counterAccount,
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side: line.side,
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amountCents: line.amountCents,
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buKey: line.buKey ?? '',
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buchungstext: base.description,
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belegfeld1: base.belegfeld1,
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costCenter1: base.costCenter1,
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docLink: base.docLink,
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})),
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};
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}
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function assertPositive(amountCents, label) {
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if (!Number.isSafeInteger(amountCents) || amountCents <= 0) {
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throw new Error(`${label} must be a positive integer cent amount, got ${amountCents}`);
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}
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}
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/**
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* Eingangsrechnung (vendor invoice).
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* domestic: expense net + Vorsteuer + creditor gross.
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* §13b / igE: expense net + paired input/output VAT + creditor net.
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* tax-free/import: expense gross + creditor gross.
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*/
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export function bookVendorInvoice(input, policy) {
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assertPositive(input.grossCents, 'grossCents');
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const scenario = input.scenario ?? 'domestic_standard';
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const rate = input.vatRatePercent ?? (scenario === 'domestic_reduced' ? 7 : scenario === 'domestic_tax_free' ? 0 : 19);
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const expenseAccount = input.expenseAccount ?? policy.expenseDefault;
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const base = {
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date: input.date,
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description: input.description,
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reference: input.invoiceNumber,
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scenario,
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belegfeld1: input.invoiceNumber,
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costCenter1: input.costCenter1,
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docLink: input.docLink,
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};
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const expenseIsAutomatik = isAutomatikAccount(policy, expenseAccount);
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if (scenario === 'domestic_standard' || scenario === 'domestic_reduced') {
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const { netCents, vatCents } = splitGrossCents(input.grossCents, rate);
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const vatAccount = rate === 7 ? policy.vat.inputReduced : policy.vat.inputStandard;
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return makeDraft(base, policy, [
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{
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accountNumber: expenseAccount,
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counterAccount: input.vendorAccount,
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side: 'debit',
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amountCents: netCents,
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buKey: suggestBuKey({
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direction: 'inbound',
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scenario,
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ratePercent: rate,
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targetIsAutomatik: expenseIsAutomatik,
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hasExplicitVatLines: vatCents > 0,
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}),
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},
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{
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accountNumber: vatAccount,
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counterAccount: input.vendorAccount,
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side: 'debit',
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amountCents: vatCents,
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},
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{
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accountNumber: input.vendorAccount,
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counterAccount: expenseAccount,
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side: 'credit',
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amountCents: input.grossCents,
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},
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]);
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}
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if (scenario === 'reverse_charge_13b' || scenario === 'intra_eu_acquisition') {
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// invoice total is net; German VAT is self-assessed in paired lines
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const vatCents = vatFromNetCents(input.grossCents, rate);
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const inputVatAccount = scenario === 'reverse_charge_13b' ? policy.vat.reverseChargeInput : policy.vat.intraEuAcqInput;
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const outputVatAccount = scenario === 'reverse_charge_13b'
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? policy.vat.reverseChargeOutput
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: policy.vat.intraEuAcqOutput;
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return makeDraft(base, policy, [
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{
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accountNumber: expenseAccount,
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counterAccount: input.vendorAccount,
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side: 'debit',
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amountCents: input.grossCents,
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buKey: suggestBuKey({
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direction: 'inbound',
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scenario,
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ratePercent: rate,
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targetIsAutomatik: expenseIsAutomatik,
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hasExplicitVatLines: vatCents > 0,
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}),
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},
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{
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accountNumber: inputVatAccount,
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counterAccount: outputVatAccount,
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side: 'debit',
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amountCents: vatCents,
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},
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{
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accountNumber: outputVatAccount,
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counterAccount: inputVatAccount,
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side: 'credit',
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amountCents: vatCents,
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},
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{
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accountNumber: input.vendorAccount,
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counterAccount: expenseAccount,
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side: 'credit',
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amountCents: input.grossCents,
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},
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]);
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}
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// domestic_tax_free, export_third_country (import without German VAT),
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// intra_eu_supply is not a vendor scenario but degrades to the same shape
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return makeDraft(base, policy, [
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{
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accountNumber: expenseAccount,
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counterAccount: input.vendorAccount,
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side: 'debit',
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amountCents: input.grossCents,
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},
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{
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accountNumber: input.vendorAccount,
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counterAccount: expenseAccount,
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side: 'credit',
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amountCents: input.grossCents,
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},
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]);
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}
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/**
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* Ausgangsrechnung (customer invoice).
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*/
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export function bookCustomerInvoice(input, policy) {
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assertPositive(input.grossCents, 'grossCents');
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const scenario = input.scenario ?? 'domestic_standard';
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const rate = input.vatRatePercent ?? (scenario === 'domestic_reduced' ? 7 : scenario === 'domestic_standard' ? 19 : 0);
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const base = {
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date: input.date,
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description: input.description,
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reference: input.invoiceNumber,
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scenario,
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belegfeld1: input.invoiceNumber,
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costCenter1: input.costCenter1,
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docLink: input.docLink,
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};
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if (scenario === 'domestic_standard' || scenario === 'domestic_reduced') {
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const revenueAccount = input.revenueAccount ??
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(rate === 7 ? policy.revenue.domesticReduced : policy.revenue.domesticStandard);
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const revenueIsAutomatik = isAutomatikAccount(policy, revenueAccount);
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const { netCents, vatCents } = splitGrossCents(input.grossCents, rate);
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const vatAccount = rate === 7 ? policy.vat.outputReduced : policy.vat.outputStandard;
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return makeDraft(base, policy, [
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{
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accountNumber: input.customerAccount,
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counterAccount: revenueAccount,
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side: 'debit',
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amountCents: input.grossCents,
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},
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{
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accountNumber: revenueAccount,
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counterAccount: input.customerAccount,
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side: 'credit',
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amountCents: netCents,
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buKey: suggestBuKey({
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direction: 'outbound',
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scenario,
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ratePercent: rate,
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targetIsAutomatik: revenueIsAutomatik,
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hasExplicitVatLines: vatCents > 0,
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}),
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},
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{
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accountNumber: vatAccount,
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counterAccount: input.customerAccount,
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side: 'credit',
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amountCents: vatCents,
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},
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]);
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}
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let revenueAccount = input.revenueAccount;
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if (!revenueAccount) {
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if (scenario === 'intra_eu_supply')
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revenueAccount = policy.revenue.intraEuSupply;
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else if (scenario === 'export_third_country')
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revenueAccount = policy.revenue.export;
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else if (scenario === 'reverse_charge_13b')
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revenueAccount = policy.revenue.reverseCharge;
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else {
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throw new Error(`Scenario '${scenario}' requires an explicit revenueAccount — no policy default exists`);
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}
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}
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const revenueIsAutomatik = isAutomatikAccount(policy, revenueAccount);
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return makeDraft(base, policy, [
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{
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accountNumber: input.customerAccount,
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counterAccount: revenueAccount,
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side: 'debit',
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amountCents: input.grossCents,
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},
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{
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accountNumber: revenueAccount,
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counterAccount: input.customerAccount,
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side: 'credit',
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amountCents: input.grossCents,
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buKey: suggestBuKey({
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direction: 'outbound',
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scenario,
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ratePercent: 0,
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targetIsAutomatik: revenueIsAutomatik,
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hasExplicitVatLines: false,
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}),
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},
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]);
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}
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/**
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* Bank payment clearing a debtor/creditor open amount, with Skonto
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* (incl. VAT correction) or small-difference write-off.
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*/
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export function bookBankPayment(input, policy) {
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assertPositive(input.expectedCents, 'expectedCents');
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assertPositive(input.paidCents, 'paidCents');
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const bank = input.bankAccount ?? policy.bank;
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const tolerance = input.diffToleranceCents ?? 0;
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const base = {
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date: input.date,
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description: input.description,
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reference: input.reference,
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belegfeld1: input.reference,
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};
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const diff = input.expectedCents - input.paidCents;
|
|
249
|
+
const lines = [];
|
|
250
|
+
if (input.direction === 'outgoing') {
|
|
251
|
+
lines.push({
|
|
252
|
+
accountNumber: input.counterpartyAccount,
|
|
253
|
+
counterAccount: bank,
|
|
254
|
+
side: 'debit',
|
|
255
|
+
amountCents: input.expectedCents,
|
|
256
|
+
}, {
|
|
257
|
+
accountNumber: bank,
|
|
258
|
+
counterAccount: input.counterpartyAccount,
|
|
259
|
+
side: 'credit',
|
|
260
|
+
amountCents: input.paidCents,
|
|
261
|
+
});
|
|
262
|
+
if (diff > 0) {
|
|
263
|
+
if (input.skonto) {
|
|
264
|
+
const rate = input.skonto.ratePercent;
|
|
265
|
+
const { netCents, vatCents } = splitGrossCents(diff, rate);
|
|
266
|
+
const skontoAccount = rate === 7 ? policy.skonto.receivedReduced : policy.skonto.receivedStandard;
|
|
267
|
+
const vatAccount = rate === 7 ? policy.vat.inputReduced : policy.vat.inputStandard;
|
|
268
|
+
lines.push({
|
|
269
|
+
accountNumber: skontoAccount,
|
|
270
|
+
counterAccount: input.counterpartyAccount,
|
|
271
|
+
side: 'credit',
|
|
272
|
+
amountCents: netCents,
|
|
273
|
+
buKey: vatCents > 0 ? '40' : '',
|
|
274
|
+
});
|
|
275
|
+
if (vatCents > 0) {
|
|
276
|
+
lines.push({
|
|
277
|
+
accountNumber: vatAccount,
|
|
278
|
+
counterAccount: input.counterpartyAccount,
|
|
279
|
+
side: 'credit',
|
|
280
|
+
amountCents: vatCents,
|
|
281
|
+
});
|
|
282
|
+
}
|
|
283
|
+
}
|
|
284
|
+
else if (diff <= tolerance) {
|
|
285
|
+
lines.push({
|
|
286
|
+
accountNumber: policy.roundingDiff.gain,
|
|
287
|
+
counterAccount: input.counterpartyAccount,
|
|
288
|
+
side: 'credit',
|
|
289
|
+
amountCents: diff,
|
|
290
|
+
});
|
|
291
|
+
}
|
|
292
|
+
else {
|
|
293
|
+
throw new Error(`Underpayment of ${diff} cents exceeds tolerance ${tolerance} — pass skonto or resolve explicitly`);
|
|
294
|
+
}
|
|
295
|
+
}
|
|
296
|
+
else if (diff < 0) {
|
|
297
|
+
const overpaid = -diff;
|
|
298
|
+
if (overpaid <= tolerance) {
|
|
299
|
+
lines.push({
|
|
300
|
+
accountNumber: policy.roundingDiff.loss,
|
|
301
|
+
counterAccount: input.counterpartyAccount,
|
|
302
|
+
side: 'debit',
|
|
303
|
+
amountCents: overpaid,
|
|
304
|
+
});
|
|
305
|
+
}
|
|
306
|
+
else {
|
|
307
|
+
throw new Error(`Overpayment of ${overpaid} cents exceeds tolerance ${tolerance} — resolve explicitly`);
|
|
308
|
+
}
|
|
309
|
+
}
|
|
310
|
+
}
|
|
311
|
+
else {
|
|
312
|
+
lines.push({
|
|
313
|
+
accountNumber: bank,
|
|
314
|
+
counterAccount: input.counterpartyAccount,
|
|
315
|
+
side: 'debit',
|
|
316
|
+
amountCents: input.paidCents,
|
|
317
|
+
}, {
|
|
318
|
+
accountNumber: input.counterpartyAccount,
|
|
319
|
+
counterAccount: bank,
|
|
320
|
+
side: 'credit',
|
|
321
|
+
amountCents: input.expectedCents,
|
|
322
|
+
});
|
|
323
|
+
if (diff > 0) {
|
|
324
|
+
if (input.skonto) {
|
|
325
|
+
const rate = input.skonto.ratePercent;
|
|
326
|
+
const { netCents, vatCents } = splitGrossCents(diff, rate);
|
|
327
|
+
const skontoAccount = rate === 7 ? policy.skonto.grantedReduced : policy.skonto.grantedStandard;
|
|
328
|
+
const vatAccount = rate === 7 ? policy.vat.outputReduced : policy.vat.outputStandard;
|
|
329
|
+
lines.push({
|
|
330
|
+
accountNumber: skontoAccount,
|
|
331
|
+
counterAccount: input.counterpartyAccount,
|
|
332
|
+
side: 'debit',
|
|
333
|
+
amountCents: netCents,
|
|
334
|
+
buKey: vatCents > 0 ? '40' : '',
|
|
335
|
+
});
|
|
336
|
+
if (vatCents > 0) {
|
|
337
|
+
lines.push({
|
|
338
|
+
accountNumber: vatAccount,
|
|
339
|
+
counterAccount: input.counterpartyAccount,
|
|
340
|
+
side: 'debit',
|
|
341
|
+
amountCents: vatCents,
|
|
342
|
+
});
|
|
343
|
+
}
|
|
344
|
+
}
|
|
345
|
+
else if (diff <= tolerance) {
|
|
346
|
+
lines.push({
|
|
347
|
+
accountNumber: policy.roundingDiff.loss,
|
|
348
|
+
counterAccount: input.counterpartyAccount,
|
|
349
|
+
side: 'debit',
|
|
350
|
+
amountCents: diff,
|
|
351
|
+
});
|
|
352
|
+
}
|
|
353
|
+
else {
|
|
354
|
+
throw new Error(`Short payment of ${diff} cents exceeds tolerance ${tolerance} — pass skonto or resolve explicitly`);
|
|
355
|
+
}
|
|
356
|
+
}
|
|
357
|
+
else if (diff < 0) {
|
|
358
|
+
const overReceived = -diff;
|
|
359
|
+
if (overReceived <= tolerance) {
|
|
360
|
+
lines.push({
|
|
361
|
+
accountNumber: policy.roundingDiff.gain,
|
|
362
|
+
counterAccount: input.counterpartyAccount,
|
|
363
|
+
side: 'credit',
|
|
364
|
+
amountCents: overReceived,
|
|
365
|
+
});
|
|
366
|
+
}
|
|
367
|
+
else {
|
|
368
|
+
throw new Error(`Over-receipt of ${overReceived} cents exceeds tolerance ${tolerance} — resolve explicitly`);
|
|
369
|
+
}
|
|
370
|
+
}
|
|
371
|
+
}
|
|
372
|
+
return makeDraft(base, policy, lines);
|
|
373
|
+
}
|
|
374
|
+
/**
|
|
375
|
+
* Bank-to-bank transfer via Geldtransit — two drafts, one per bank statement,
|
|
376
|
+
* so each side reconciles independently.
|
|
377
|
+
*/
|
|
378
|
+
export function bookInternalTransfer(input, policy) {
|
|
379
|
+
assertPositive(input.amountCents, 'amountCents');
|
|
380
|
+
const base = {
|
|
381
|
+
date: input.date,
|
|
382
|
+
description: input.description,
|
|
383
|
+
reference: input.reference,
|
|
384
|
+
belegfeld1: input.reference,
|
|
385
|
+
};
|
|
386
|
+
const outgoing = makeDraft(base, policy, [
|
|
387
|
+
{
|
|
388
|
+
accountNumber: policy.geldtransit,
|
|
389
|
+
counterAccount: input.fromBankAccount,
|
|
390
|
+
side: 'debit',
|
|
391
|
+
amountCents: input.amountCents,
|
|
392
|
+
},
|
|
393
|
+
{
|
|
394
|
+
accountNumber: input.fromBankAccount,
|
|
395
|
+
counterAccount: policy.geldtransit,
|
|
396
|
+
side: 'credit',
|
|
397
|
+
amountCents: input.amountCents,
|
|
398
|
+
},
|
|
399
|
+
]);
|
|
400
|
+
const incoming = makeDraft(base, policy, [
|
|
401
|
+
{
|
|
402
|
+
accountNumber: input.toBankAccount,
|
|
403
|
+
counterAccount: policy.geldtransit,
|
|
404
|
+
side: 'debit',
|
|
405
|
+
amountCents: input.amountCents,
|
|
406
|
+
},
|
|
407
|
+
{
|
|
408
|
+
accountNumber: policy.geldtransit,
|
|
409
|
+
counterAccount: input.toBankAccount,
|
|
410
|
+
side: 'credit',
|
|
411
|
+
amountCents: input.amountCents,
|
|
412
|
+
},
|
|
413
|
+
]);
|
|
414
|
+
return [outgoing, incoming];
|
|
415
|
+
}
|
|
416
|
+
/**
|
|
417
|
+
* Park an unclear bank movement on the clearing account.
|
|
418
|
+
*/
|
|
419
|
+
export function bookToSuspense(input, policy) {
|
|
420
|
+
assertPositive(input.amountCents, 'amountCents');
|
|
421
|
+
const bank = input.bankAccount ?? policy.bank;
|
|
422
|
+
const base = {
|
|
423
|
+
date: input.date,
|
|
424
|
+
description: input.description,
|
|
425
|
+
reference: input.reference,
|
|
426
|
+
belegfeld1: input.reference,
|
|
427
|
+
};
|
|
428
|
+
if (input.direction === 'incoming') {
|
|
429
|
+
return makeDraft(base, policy, [
|
|
430
|
+
{ accountNumber: bank, counterAccount: policy.clearing, side: 'debit', amountCents: input.amountCents },
|
|
431
|
+
{ accountNumber: policy.clearing, counterAccount: bank, side: 'credit', amountCents: input.amountCents },
|
|
432
|
+
]);
|
|
433
|
+
}
|
|
434
|
+
return makeDraft(base, policy, [
|
|
435
|
+
{ accountNumber: policy.clearing, counterAccount: bank, side: 'debit', amountCents: input.amountCents },
|
|
436
|
+
{ accountNumber: bank, counterAccount: policy.clearing, side: 'credit', amountCents: input.amountCents },
|
|
437
|
+
]);
|
|
438
|
+
}
|
|
439
|
+
/**
|
|
440
|
+
* Move a parked suspense amount to its real account once clarified.
|
|
441
|
+
*/
|
|
442
|
+
export function resolveSuspense(input, policy) {
|
|
443
|
+
assertPositive(input.amountCents, 'amountCents');
|
|
444
|
+
const base = {
|
|
445
|
+
date: input.date,
|
|
446
|
+
description: input.description,
|
|
447
|
+
reference: input.reference,
|
|
448
|
+
belegfeld1: input.reference,
|
|
449
|
+
};
|
|
450
|
+
if (input.direction === 'incoming') {
|
|
451
|
+
return makeDraft(base, policy, [
|
|
452
|
+
{
|
|
453
|
+
accountNumber: policy.clearing,
|
|
454
|
+
counterAccount: input.targetAccount,
|
|
455
|
+
side: 'debit',
|
|
456
|
+
amountCents: input.amountCents,
|
|
457
|
+
},
|
|
458
|
+
{
|
|
459
|
+
accountNumber: input.targetAccount,
|
|
460
|
+
counterAccount: policy.clearing,
|
|
461
|
+
side: 'credit',
|
|
462
|
+
amountCents: input.amountCents,
|
|
463
|
+
},
|
|
464
|
+
]);
|
|
465
|
+
}
|
|
466
|
+
return makeDraft(base, policy, [
|
|
467
|
+
{
|
|
468
|
+
accountNumber: input.targetAccount,
|
|
469
|
+
counterAccount: policy.clearing,
|
|
470
|
+
side: 'debit',
|
|
471
|
+
amountCents: input.amountCents,
|
|
472
|
+
},
|
|
473
|
+
{
|
|
474
|
+
accountNumber: policy.clearing,
|
|
475
|
+
counterAccount: input.targetAccount,
|
|
476
|
+
side: 'credit',
|
|
477
|
+
amountCents: input.amountCents,
|
|
478
|
+
},
|
|
479
|
+
]);
|
|
480
|
+
}
|
|
481
|
+
/**
|
|
482
|
+
* Realized FX difference lines for a settlement whose EUR value moved between
|
|
483
|
+
* booking and payment. Returns lines to embed into the settlement draft
|
|
484
|
+
* (empty array when there is no difference).
|
|
485
|
+
*/
|
|
486
|
+
export function fxDifferenceLines(input, policy) {
|
|
487
|
+
const diff = input.settledCents - input.bookedCents;
|
|
488
|
+
if (diff === 0)
|
|
489
|
+
return [];
|
|
490
|
+
const isGain = input.kind === 'payable' ? diff < 0 : diff > 0;
|
|
491
|
+
const amountCents = Math.abs(diff);
|
|
492
|
+
return [
|
|
493
|
+
{
|
|
494
|
+
accountNumber: isGain ? policy.fx.gain : policy.fx.loss,
|
|
495
|
+
counterAccount: input.counterAccount,
|
|
496
|
+
side: isGain ? 'credit' : 'debit',
|
|
497
|
+
amountCents,
|
|
498
|
+
buKey: '',
|
|
499
|
+
buchungstext: input.buchungstext,
|
|
500
|
+
belegfeld1: input.belegfeld1,
|
|
501
|
+
},
|
|
502
|
+
];
|
|
503
|
+
}
|
|
504
|
+
//# 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@@ -0,0 +1,27 @@
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|
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1
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+
/**
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2
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+
* Tax scenario detection — a pure, confidence-scored cascade:
|
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3
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+
* document text patterns → counterparty country → amount plausibility →
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4
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+
* default. Ported from the finance.plus VatRuleDetector design, with the
|
|
5
|
+
* scenario vocabulary of core.types.
|
|
6
|
+
*/
|
|
7
|
+
import type { TBuKey, TCents, TTaxScenario } from './core.types.js';
|
|
8
|
+
export interface ITaxScenarioInput {
|
|
9
|
+
direction: 'inbound' | 'outbound';
|
|
10
|
+
/** ISO 3166-1 alpha-2, defaults to 'DE' */
|
|
11
|
+
homeCountry?: string;
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|
12
|
+
counterpartyCountry?: string;
|
|
13
|
+
counterpartyVatId?: string;
|
|
14
|
+
documentText?: string;
|
|
15
|
+
netCents?: TCents;
|
|
16
|
+
vatCents?: TCents;
|
|
17
|
+
vatRatePercent?: number;
|
|
18
|
+
}
|
|
19
|
+
export interface ITaxScenarioDetection {
|
|
20
|
+
scenario: TTaxScenario;
|
|
21
|
+
confidence: number;
|
|
22
|
+
detectedBy: 'text' | 'country' | 'amounts' | 'default';
|
|
23
|
+
reasoning: string;
|
|
24
|
+
suggestedBuKey: TBuKey;
|
|
25
|
+
}
|
|
26
|
+
export declare const EU_COUNTRIES: Set<string>;
|
|
27
|
+
export declare function detectTaxScenario(input: ITaxScenarioInput): ITaxScenarioDetection;
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|
@@ -0,0 +1,85 @@
|
|
|
1
|
+
import { suggestBuKey } from './core.bukeys.js';
|
|
2
|
+
export const EU_COUNTRIES = new Set([
|
|
3
|
+
'AT', 'BE', 'BG', 'CY', 'CZ', 'DK', 'EE', 'ES', 'FI', 'FR', 'GR', 'HR', 'HU',
|
|
4
|
+
'IE', 'IT', 'LT', 'LU', 'LV', 'MT', 'NL', 'PL', 'PT', 'RO', 'SE', 'SI', 'SK',
|
|
5
|
+
]);
|
|
6
|
+
const REVERSE_CHARGE_PATTERN = /reverse[\s-]?charge|steuerschuldnerschaft\s+des\s+leistungsempfängers|§\s*13\s*b/i;
|
|
7
|
+
const INTRA_EU_PATTERN = /innergemeinschaftlich|intra[\s-]?community|steuerfreie\s+ig[\s-]?lieferung/i;
|
|
8
|
+
const TAX_FREE_PATTERN = /steuerfrei|tax[\s-]?free|umsatzsteuerbefreit|§\s*4\s+ustg/i;
|
|
9
|
+
const EXPORT_PATTERN = /ausfuhr|ausfuhrlieferung|export\s+delivery/i;
|
|
10
|
+
function rateOf(input) {
|
|
11
|
+
if (typeof input.vatRatePercent === 'number')
|
|
12
|
+
return input.vatRatePercent;
|
|
13
|
+
if (typeof input.netCents === 'number' &&
|
|
14
|
+
typeof input.vatCents === 'number' &&
|
|
15
|
+
input.netCents > 0) {
|
|
16
|
+
const ratio = (input.vatCents / input.netCents) * 100;
|
|
17
|
+
if (Math.abs(ratio - 19) <= 0.5)
|
|
18
|
+
return 19;
|
|
19
|
+
if (Math.abs(ratio - 7) <= 0.5)
|
|
20
|
+
return 7;
|
|
21
|
+
if (ratio < 0.5)
|
|
22
|
+
return 0;
|
|
23
|
+
return ratio;
|
|
24
|
+
}
|
|
25
|
+
return 19;
|
|
26
|
+
}
|
|
27
|
+
function detection(scenario, confidence, detectedBy, reasoning, input) {
|
|
28
|
+
return {
|
|
29
|
+
scenario,
|
|
30
|
+
confidence,
|
|
31
|
+
detectedBy,
|
|
32
|
+
reasoning,
|
|
33
|
+
suggestedBuKey: suggestBuKey({
|
|
34
|
+
direction: input.direction,
|
|
35
|
+
scenario,
|
|
36
|
+
ratePercent: rateOf(input) === 7 ? 7 : rateOf(input) === 0 ? 0 : 19,
|
|
37
|
+
targetIsAutomatik: false,
|
|
38
|
+
hasExplicitVatLines: true,
|
|
39
|
+
}),
|
|
40
|
+
};
|
|
41
|
+
}
|
|
42
|
+
export function detectTaxScenario(input) {
|
|
43
|
+
const home = (input.homeCountry ?? 'DE').toUpperCase();
|
|
44
|
+
const text = input.documentText ?? '';
|
|
45
|
+
const rate = rateOf(input);
|
|
46
|
+
// Stage 1: explicit wording on the document
|
|
47
|
+
if (text) {
|
|
48
|
+
if (REVERSE_CHARGE_PATTERN.test(text)) {
|
|
49
|
+
return detection('reverse_charge_13b', 90, 'text', 'Document mentions reverse charge / §13b UStG', input);
|
|
50
|
+
}
|
|
51
|
+
if (INTRA_EU_PATTERN.test(text)) {
|
|
52
|
+
return detection(input.direction === 'inbound' ? 'intra_eu_acquisition' : 'intra_eu_supply', 90, 'text', 'Document mentions an intra-community transaction', input);
|
|
53
|
+
}
|
|
54
|
+
if (EXPORT_PATTERN.test(text) && input.direction === 'outbound') {
|
|
55
|
+
return detection('export_third_country', 90, 'text', 'Document mentions Ausfuhr/export', input);
|
|
56
|
+
}
|
|
57
|
+
if (TAX_FREE_PATTERN.test(text)) {
|
|
58
|
+
return detection('domestic_tax_free', 85, 'text', 'Document mentions tax exemption', input);
|
|
59
|
+
}
|
|
60
|
+
}
|
|
61
|
+
// Stage 2: counterparty country (B2B assumed when a VAT ID is present)
|
|
62
|
+
const country = input.counterpartyCountry?.toUpperCase();
|
|
63
|
+
if (country && country !== home) {
|
|
64
|
+
if (EU_COUNTRIES.has(country)) {
|
|
65
|
+
const b2b = !!input.counterpartyVatId;
|
|
66
|
+
return detection(input.direction === 'inbound' ? 'intra_eu_acquisition' : 'intra_eu_supply', b2b ? 80 : 60, 'country', `Counterparty in EU country ${country}${b2b ? ' with VAT ID' : ' without VAT ID'}`, input);
|
|
67
|
+
}
|
|
68
|
+
return detection(input.direction === 'inbound' ? 'reverse_charge_13b' : 'export_third_country', 75, 'country', `Counterparty in third country ${country}`, input);
|
|
69
|
+
}
|
|
70
|
+
// Stage 3: amount plausibility
|
|
71
|
+
if (typeof input.netCents === 'number' && typeof input.vatCents === 'number') {
|
|
72
|
+
if (input.netCents > 0 && input.vatCents === 0) {
|
|
73
|
+
return detection('domestic_tax_free', 60, 'amounts', 'Positive net with zero VAT', input);
|
|
74
|
+
}
|
|
75
|
+
if (rate === 7) {
|
|
76
|
+
return detection('domestic_reduced', 70, 'amounts', 'VAT/net ratio matches 7 %', input);
|
|
77
|
+
}
|
|
78
|
+
if (rate === 19) {
|
|
79
|
+
return detection('domestic_standard', 70, 'amounts', 'VAT/net ratio matches 19 %', input);
|
|
80
|
+
}
|
|
81
|
+
}
|
|
82
|
+
// Default
|
|
83
|
+
return detection(rate === 7 ? 'domestic_reduced' : 'domestic_standard', 50, 'default', 'No signals — assuming domestic transaction at standard assumptions', input);
|
|
84
|
+
}
|
|
85
|
+
//# 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lBQ1YsT0FBTyxTQUFTLENBQ2QsSUFBSSxLQUFLLENBQUMsQ0FBQyxDQUFDLENBQUMsa0JBQWtCLENBQUMsQ0FBQyxDQUFDLG1CQUFtQixFQUNyRCxFQUFFLEVBQ0YsU0FBUyxFQUNULG9FQUFvRSxFQUNwRSxLQUFLLENBQ04sQ0FBQztBQUNKLENBQUMifQ==
|