@fin.cx/skr 1.3.1 → 2.0.0

package/.smartconfig.json

@@ -10,12 +10,39 @@
       "license": "MIT"
     },
     "release": {
-      "registries": [
-        "https://verdaccio.lossless.digital",
-        "https://registry.npmjs.org"
-      ],
-      "accessLevel": "public"
-    }
+      "confirmation": "prompt",
+      "preflight": {
+        "requireCleanTree": true,
+        "test": false,
+        "build": true
+      },
+      "targets": {
+        "git": {
+          "enabled": true,
+          "remote": "origin",
+          "pushBranch": true,
+          "pushTags": true
+        },
+        "npm": {
+          "enabled": true,
+          "registries": [
+            "https://verdaccio.lossless.digital",
+            "https://registry.npmjs.org"
+          ],
+          "accessLevel": "public",
+          "alreadyPublished": "success"
+        },
+        "docker": {
+          "enabled": false,
+          "engine": "tsdocker",
+          "patterns": []
+        }
+      }
+    },
+    "services": [
+      "mongodb",
+      "minio"
+    ]
   },
   "@ship.zone/szci": {
     "npmGlobalTools": []

package/dist_ts/00_commitinfo_data.js

@@ -3,7 +3,7 @@
  */
 export const commitinfo = {
     name: '@fin.cx/skr',
-    version: '1.3.1',
+    version: '2.0.0',
     description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
 };
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package/dist_ts/core/core.accountpolicy.d.ts

@@ -0,0 +1,67 @@
+/**
+ * Account policy: which accounts a booking recipe uses for a given SKR chart.
+ * Defaults reflect the DATEV standard charts; entries marked PROVISIONAL are
+ * pattern-derived and get verified against the full chart data in M-A
+ * (@fin.cx/chartdata). Everything is overridable per call.
+ */
+import type { TSKRType } from './core.types.js';
+export interface IAccountPolicy {
+    skrType: TSKRType;
+    bank: string;
+    cash: string;
+    /** Sammelkonten — direct postings are blocked; use personal accounts. */
+    debtorsControl: string;
+    creditorsControl: string;
+    /** Suspense for unclear payments (Durchlaufende Posten). */
+    clearing: string;
+    /** Interim account for bank-to-bank transfers. */
+    geldtransit: string;
+    vat: {
+        outputStandard: string;
+        outputReduced: string;
+        inputStandard: string;
+        inputReduced: string;
+        intraEuAcqInput: string;
+        intraEuAcqOutput: string;
+        reverseChargeInput: string;
+        reverseChargeOutput: string;
+    };
+    revenue: {
+        domesticStandard: string;
+        domesticReduced: string;
+        intraEuSupply: string;
+        export: string;
+        reverseCharge: string;
+    };
+    expenseDefault: string;
+    skonto: {
+        /** erhaltene Skonti (purchases) — Automatikkonten with VSt correction */
+        receivedStandard: string;
+        receivedReduced: string;
+        /** gewährte Skonti (sales) — Automatikkonten with USt correction */
+        grantedStandard: string;
+        grantedReduced: string;
+    };
+    fx: {
+        gain: string;
+        loss: string;
+    };
+    /** Small payment-difference write-offs (PROVISIONAL: generic sonstige Erträge/Aufwendungen). */
+    roundingDiff: {
+        gain: string;
+        loss: string;
+    };
+    debtorRange: [number, number];
+    creditorRange: [number, number];
+    /**
+     * Accounts with built-in DATEV tax automatism. Lines on these accounts must
+     * carry no BU key ('' — automatism applies) or key 40 (automatism cancelled).
+     */
+    automatikkonten: string[];
+}
+export declare const SKR03_DEFAULT_POLICY: IAccountPolicy;
+export declare const SKR04_DEFAULT_POLICY: IAccountPolicy;
+export declare function getDefaultPolicy(skrType: TSKRType): IAccountPolicy;
+export declare function isAutomatikAccount(policy: IAccountPolicy, accountNumber: string): boolean;
+export declare function isDebtorAccount(policy: IAccountPolicy, accountNumber: string): boolean;
+export declare function isCreditorAccount(policy: IAccountPolicy, accountNumber: string): boolean;

package/dist_ts/core/core.accountpolicy.js

@@ -0,0 +1,91 @@
+export const SKR03_DEFAULT_POLICY = {
+    skrType: 'SKR03',
+    bank: '1200',
+    cash: '1000',
+    debtorsControl: '1400',
+    creditorsControl: '1600',
+    clearing: '1590',
+    geldtransit: '1360',
+    vat: {
+        outputStandard: '1776',
+        outputReduced: '1771',
+        inputStandard: '1576',
+        inputReduced: '1571',
+        intraEuAcqInput: '1574',
+        intraEuAcqOutput: '1784',
+        reverseChargeInput: '1577',
+        reverseChargeOutput: '1787',
+    },
+    revenue: {
+        domesticStandard: '8400',
+        domesticReduced: '8300',
+        intraEuSupply: '8125',
+        export: '8120',
+        reverseCharge: '8337',
+    },
+    expenseDefault: '4980',
+    skonto: {
+        receivedStandard: '3736',
+        receivedReduced: '3731', // PROVISIONAL
+        grantedStandard: '8736',
+        grantedReduced: '8731', // PROVISIONAL
+    },
+    fx: { gain: '2660', loss: '2150' },
+    roundingDiff: { gain: '2700', loss: '2300' }, // PROVISIONAL
+    debtorRange: [10000, 69999],
+    creditorRange: [70000, 99999],
+    automatikkonten: ['8400', '8300', '8125', '8120', '3400', '3300', '3736', '3731', '8736', '8731'],
+};
+export const SKR04_DEFAULT_POLICY = {
+    skrType: 'SKR04',
+    bank: '1800',
+    cash: '1600',
+    debtorsControl: '1200',
+    creditorsControl: '3300',
+    clearing: '3290',
+    geldtransit: '1460',
+    vat: {
+        outputStandard: '3806',
+        outputReduced: '3801',
+        inputStandard: '1406',
+        inputReduced: '1401',
+        intraEuAcqInput: '1404',
+        intraEuAcqOutput: '3804',
+        reverseChargeInput: '1407',
+        reverseChargeOutput: '3837',
+    },
+    revenue: {
+        domesticStandard: '4400',
+        domesticReduced: '4300',
+        intraEuSupply: '4125',
+        export: '4120',
+        reverseCharge: '4337',
+    },
+    expenseDefault: '6980',
+    skonto: {
+        receivedStandard: '5736',
+        receivedReduced: '5731', // PROVISIONAL
+        grantedStandard: '4736',
+        grantedReduced: '4731', // PROVISIONAL
+    },
+    fx: { gain: '4840', loss: '6880' },
+    roundingDiff: { gain: '4830', loss: '6300' }, // PROVISIONAL
+    debtorRange: [10000, 69999],
+    creditorRange: [70000, 99999],
+    automatikkonten: ['4400', '4300', '4125', '4120', '5400', '5300', '5736', '5731', '4736', '4731'],
+};
+export function getDefaultPolicy(skrType) {
+    return skrType === 'SKR03' ? SKR03_DEFAULT_POLICY : SKR04_DEFAULT_POLICY;
+}
+export function isAutomatikAccount(policy, accountNumber) {
+    return policy.automatikkonten.includes(accountNumber);
+}
+export function isDebtorAccount(policy, accountNumber) {
+    const parsed = Number.parseInt(accountNumber, 10);
+    return Number.isInteger(parsed) && parsed >= policy.debtorRange[0] && parsed <= policy.debtorRange[1];
+}
+export function isCreditorAccount(policy, accountNumber) {
+    const parsed = Number.parseInt(accountNumber, 10);
+    return (Number.isInteger(parsed) && parsed >= policy.creditorRange[0] && parsed <= policy.creditorRange[1]);
+}
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package/dist_ts/core/core.bukeys.d.ts

@@ -0,0 +1,38 @@
+/**
+ * DATEV BU-Schlüssel (Steuerschlüssel) — single source of truth.
+ *
+ * Provenance (2026-07-09): cross-checked against multiple independent German
+ * bookkeeping sources. Key semantics that v1 (skr.postingkeys.ts) and the
+ * finance.plus reference implementation got wrong are corrected here:
+ *   - 18/19 are steuerpflichtiger innergemeinschaftlicher Erwerb (§1a UStG)
+ *     at 7%/19% — NOT generic "Vorsteuer ig Lieferungen".
+ *   - 91/94 are Leistungsempfänger schuldet die Steuer (§13b UStG) at 7%/19%.
+ * The official DATEV Steuerschlüssel-Tabelle (Hilfe-Center Dokument 0904313)
+ * is portal-gated; verification against it plus one manual DATEV import per
+ * release candidate is the final gate (see readme.plan.md, M0 Phase 0).
+ */
+import type { TBuKey, TTaxScenario } from './core.types.js';
+export interface IBuKeyRule {
+    key: TBuKey;
+    description: string;
+    taxType: 'none' | 'ust' | 'vst' | 'vst_ust' | 'automatik_aufhebung';
+    ratePercent: number | null;
+    scenarios: TTaxScenario[];
+}
+export declare const BU_KEY_RULES: Record<Exclude<TBuKey, ''>, IBuKeyRule>;
+export declare function isKnownBuKey(value: string): value is TBuKey;
+export declare function getBuKeyRule(key: TBuKey): IBuKeyRule | null;
+/**
+ * Suggest the BU key for the expense/revenue line of a booking.
+ *
+ * targetIsAutomatik: Automatikkonten compute tax themselves on DATEV import.
+ * When the entry carries explicit VAT lines, the automatism must be cancelled
+ * with key 40; a plain automatik line without explicit VAT gets no key.
+ */
+export declare function suggestBuKey(params: {
+    direction: 'inbound' | 'outbound';
+    scenario: TTaxScenario;
+    ratePercent: number;
+    targetIsAutomatik: boolean;
+    hasExplicitVatLines: boolean;
+}): TBuKey;

package/dist_ts/core/core.bukeys.js

@@ -0,0 +1,117 @@
+export const BU_KEY_RULES = {
+    '1': {
+        key: '1',
+        description: 'Umsatzsteuerfrei (§4 UStG)',
+        taxType: 'ust',
+        ratePercent: 0,
+        scenarios: ['domestic_tax_free', 'intra_eu_supply', 'export_third_country'],
+    },
+    '2': {
+        key: '2',
+        description: 'Umsatzsteuer 7 %',
+        taxType: 'ust',
+        ratePercent: 7,
+        scenarios: ['domestic_reduced'],
+    },
+    '3': {
+        key: '3',
+        description: 'Umsatzsteuer 19 %',
+        taxType: 'ust',
+        ratePercent: 19,
+        scenarios: ['domestic_standard'],
+    },
+    '8': {
+        key: '8',
+        description: 'Vorsteuer 7 %',
+        taxType: 'vst',
+        ratePercent: 7,
+        scenarios: ['domestic_reduced'],
+    },
+    '9': {
+        key: '9',
+        description: 'Vorsteuer 19 %',
+        taxType: 'vst',
+        ratePercent: 19,
+        scenarios: ['domestic_standard'],
+    },
+    '18': {
+        key: '18',
+        description: 'Steuerpflichtiger innergemeinschaftlicher Erwerb 7 % (§1a UStG)',
+        taxType: 'vst_ust',
+        ratePercent: 7,
+        scenarios: ['intra_eu_acquisition'],
+    },
+    '19': {
+        key: '19',
+        description: 'Steuerpflichtiger innergemeinschaftlicher Erwerb 19 % (§1a UStG)',
+        taxType: 'vst_ust',
+        ratePercent: 19,
+        scenarios: ['intra_eu_acquisition'],
+    },
+    '40': {
+        key: '40',
+        description: 'Aufhebung der Automatik',
+        taxType: 'automatik_aufhebung',
+        ratePercent: null,
+        scenarios: [
+            'domestic_standard',
+            'domestic_reduced',
+            'domestic_tax_free',
+            'intra_eu_supply',
+            'intra_eu_acquisition',
+            'reverse_charge_13b',
+            'export_third_country',
+        ],
+    },
+    '91': {
+        key: '91',
+        description: 'Leistungsempfänger schuldet die Steuer 7 % (§13b UStG)',
+        taxType: 'vst_ust',
+        ratePercent: 7,
+        scenarios: ['reverse_charge_13b'],
+    },
+    '94': {
+        key: '94',
+        description: 'Leistungsempfänger schuldet die Steuer 19 % (§13b UStG)',
+        taxType: 'vst_ust',
+        ratePercent: 19,
+        scenarios: ['reverse_charge_13b'],
+    },
+};
+export function isKnownBuKey(value) {
+    return value === '' || Object.prototype.hasOwnProperty.call(BU_KEY_RULES, value);
+}
+export function getBuKeyRule(key) {
+    if (key === '')
+        return null;
+    return BU_KEY_RULES[key];
+}
+/**
+ * Suggest the BU key for the expense/revenue line of a booking.
+ *
+ * targetIsAutomatik: Automatikkonten compute tax themselves on DATEV import.
+ * When the entry carries explicit VAT lines, the automatism must be cancelled
+ * with key 40; a plain automatik line without explicit VAT gets no key.
+ */
+export function suggestBuKey(params) {
+    if (params.targetIsAutomatik) {
+        return params.hasExplicitVatLines ? '40' : '';
+    }
+    const reduced = params.ratePercent === 7;
+    switch (params.scenario) {
+        case 'domestic_standard':
+        case 'domestic_reduced':
+            if (params.direction === 'inbound')
+                return reduced ? '8' : '9';
+            return reduced ? '2' : '3';
+        case 'intra_eu_acquisition':
+            return reduced ? '18' : '19';
+        case 'reverse_charge_13b':
+            return params.direction === 'inbound' ? (reduced ? '91' : '94') : '1';
+        case 'domestic_tax_free':
+        case 'intra_eu_supply':
+        case 'export_third_country':
+            return params.direction === 'outbound' ? '1' : '';
+    }
+}
+//# sourceMappingURL=data:application/json;base64,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

package/dist_ts/core/core.datev.captions.d.ts

@@ -0,0 +1,7 @@
+/**
+ * DATEV Buchungsstapel (EXTF 700, Formatversion 13) column captions — 125 fields.
+ * Extracted 1:1 from a DATEV-importable reference file; do not edit by hand.
+ * Field 114 (index 113) is Festschreibung. The physical file must be written
+ * as CP1252 with CRLF line endings (IO-layer concern, not core's).
+ */
+export declare const DATEV_COLUMN_CAPTIONS: string[];

package/dist_ts/core/core.datev.captions.js

@@ -0,0 +1,134 @@
+/**
+ * DATEV Buchungsstapel (EXTF 700, Formatversion 13) column captions — 125 fields.
+ * Extracted 1:1 from a DATEV-importable reference file; do not edit by hand.
+ * Field 114 (index 113) is Festschreibung. The physical file must be written
+ * as CP1252 with CRLF line endings (IO-layer concern, not core's).
+ */
+export const DATEV_COLUMN_CAPTIONS = [
+    "Umsatz (ohne Soll/Haben-Kz)",
+    "Soll/Haben-Kennzeichen",
+    "WKZ Umsatz",
+    "Kurs",
+    "Basisumsatz",
+    "WKZ Basisumsatz",
+    "Konto",
+    "Gegenkonto (ohne BU-Schlüssel)",
+    "BU-Schlüssel",
+    "Belegdatum",
+    "Belegfeld 1",
+    "Belegfeld 2",
+    "Skonto",
+    "Buchungstext",
+    "Postensperre",
+    "Diverse Adressnummer",
+    "Geschäftspartnerbank",
+    "Sachverhalt",
+    "Zinssperre",
+    "Beleglink",
+    "Beleginfo – Art 1",
+    "Beleginfo – Inhalt 1",
+    "Beleginfo – Art 2",
+    "Beleginfo – Inhalt 2",
+    "Beleginfo – Art 3",
+    "Beleginfo – Inhalt 3",
+    "Beleginfo – Art 4",
+    "Beleginfo – Inhalt 4",
+    "Beleginfo – Art 5",
+    "Beleginfo – Inhalt 5",
+    "Beleginfo – Art 6",
+    "Beleginfo – Inhalt 6",
+    "Beleginfo – Art 7",
+    "Beleginfo – Inhalt 7",
+    "Beleginfo – Art 8",
+    "Beleginfo – Inhalt 8",
+    "KOST1 – Kostenstelle",
+    "KOST2 – Kostenstelle",
+    "Kost Menge",
+    "EU-Land u. USt-IdNr.",
+    "EU-Steuersatz",
+    "Abw. Versteuerungsart",
+    "Sachverhalt L+L",
+    "Funktionsergänzung L+L",
+    "BU 49 Hauptfunktionstyp",
+    "BU 49 Hauptfunktionsnummer",
+    "BU 49 Funktionsergänzung",
+    "Zusatzinformation – Art 1",
+    "Zusatzinformation – Inhalt 1",
+    "Zusatzinformation – Art 2",
+    "Zusatzinformation – Inhalt 2",
+    "Zusatzinformation – Art 3",
+    "Zusatzinformation – Inhalt 3",
+    "Zusatzinformation – Art 4",
+    "Zusatzinformation – Inhalt 4",
+    "Zusatzinformation – Art 5",
+    "Zusatzinformation – Inhalt 5",
+    "Zusatzinformation – Art 6",
+    "Zusatzinformation – Inhalt 6",
+    "Zusatzinformation – Art 7",
+    "Zusatzinformation – Inhalt 7",
+    "Zusatzinformation – Art 8",
+    "Zusatzinformation – Inhalt 8",
+    "Zusatzinformation – Art 9",
+    "Zusatzinformation – Inhalt 9",
+    "Zusatzinformation – Art 10",
+    "Zusatzinformation – Inhalt 10",
+    "Zusatzinformation – Art 11",
+    "Zusatzinformation – Inhalt 11",
+    "Zusatzinformation – Art 12",
+    "Zusatzinformation – Inhalt 12",
+    "Zusatzinformation – Art 13",
+    "Zusatzinformation – Inhalt 13",
+    "Zusatzinformation – Art 14",
+    "Zusatzinformation – Inhalt 14",
+    "Zusatzinformation – Art 15",
+    "Zusatzinformation – Inhalt 15",
+    "Zusatzinformation – Art 16",
+    "Zusatzinformation – Inhalt 16",
+    "Zusatzinformation – Art 17",
+    "Zusatzinformation – Inhalt 17",
+    "Zusatzinformation – Art 18",
+    "Zusatzinformation – Inhalt 18",
+    "Zusatzinformation – Art 19",
+    "Zusatzinformation – Inhalt 19",
+    "Zusatzinformation – Art 20",
+    "Zusatzinformation – Inhalt 20",
+    "Stück",
+    "Gewicht",
+    "Zahlweise",
+    "Forderungsart",
+    "Veranlagungsjahr",
+    "Zugeordnete Fälligkeit",
+    "Skontotyp",
+    "Auftragsnummer",
+    "Buchungstyp",
+    "USt-Schlüssel (Anzahlungen)",
+    "EU-Mitgliedstaat (Anzahlungen)",
+    "Sachverhalt L+L (Anzahlungen)",
+    "EU-Steuersatz (Anzahlungen)",
+    "Erlöskonto (Anzahlungen)",
+    "Herkunft-Kz",
+    "Leerfeld",
+    "KOST-Datum",
+    "SEPA-Mandatsreferenz",
+    "Skontosperre",
+    "Gesellschaftername",
+    "Beteiligtennummer",
+    "Identifikationsnummer",
+    "Zeichnernummer",
+    "Postensperre bis",
+    "Bezeichnung",
+    "Kennzeichen",
+    "Festschreibung",
+    "Leistungsdatum",
+    "Datum Zuord.",
+    "Fälligkeit",
+    "Generalumkehr",
+    "Steuersatz",
+    "Land",
+    "Abrechnungsreferent",
+    "BVV-Position",
+    "EU-Mitgliedstaat u. UStID (Ursprung)",
+    "EU-Steuersatz (Ursprung)",
+    "Abw. Skontokonto",
+];
+//# sourceMappingURL=data:application/json;base64,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

package/dist_ts/core/core.datev.d.ts

@@ -0,0 +1,47 @@
+import type { IJournalDraft, TBuKey, TCents } from './core.types.js';
+export declare const DATEV_COLUMN_COUNT = 125;
+export declare const DATEV_HEADER_FIELD_COUNT = 31;
+export interface IDatevBuchungsstapelRow {
+    umsatzCents: TCents;
+    sollHaben: 'S' | 'H';
+    konto: string;
+    gegenKonto: string;
+    buSchluessel: TBuKey;
+    belegDatum: Date;
+    belegfeld1?: string;
+    belegfeld2?: string;
+    buchungstext: string;
+    belegLink?: string;
+    kost1?: string;
+    kost2?: string;
+    festschreibung?: boolean;
+}
+export interface IDatevExtfHeaderOptions {
+    /** deterministic input — core never reads the clock */
+    createdAt: Date;
+    consultantNumber: number;
+    clientNumber: number;
+    fiscalYearStart: Date;
+    dateFrom: Date;
+    dateTo: Date;
+    label: string;
+    festschreibung: boolean;
+    accountLength?: number;
+    /** 2-char producer id in the header */
+    origin?: string;
+    exportedBy?: string;
+}
+/**
+ * Flatten journal drafts into DATEV rows — one row per line, with the line's
+ * explicit counterAccount as Gegenkonto (no pair reconstruction).
+ */
+export declare function journalDraftsToDatevRows(drafts: IJournalDraft[], options?: {
+    festschreibung?: boolean;
+}): IDatevBuchungsstapelRow[];
+/**
+ * Produce the complete EXTF file content (header, caption row, data rows).
+ */
+export declare function writeExtfBuchungsstapel(rows: IDatevBuchungsstapelRow[], header: IDatevExtfHeaderOptions): {
+    csv: string;
+    filename: string;
+};