@fin.cx/skr 3.2.0 → 3.3.1

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package/.smartconfig.json CHANGED
@@ -41,10 +41,10 @@
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  },
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  "services": [
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  "mongodb",
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- "minio"
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+ "objectstorage"
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  ]
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  },
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  "@ship.zone/szci": {
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  "npmGlobalTools": []
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  }
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- }
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+ }
@@ -3,7 +3,7 @@
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  */
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  export const commitinfo = {
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  name: '@fin.cx/skr',
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- version: '3.2.0',
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+ version: '3.3.1',
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  description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
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  };
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  //# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxhQUFhO0lBQ25CLE9BQU8sRUFBRSxPQUFPO0lBQ2hCLFdBQVcsRUFBRSwwRUFBMEU7Q0FDeEYsQ0FBQSJ9
@@ -1,4 +1,5 @@
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- import type { IJournalDraft, TBuKey, TCents } from './core.types.js';
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+ import type { IJournalDraft, IJournalLineDraft, TBuKey, TCents } from './core.types.js';
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+ import { type IAccountPolicy } from './core.accountpolicy.js';
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  export declare const DATEV_COLUMN_COUNT = 125;
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  export declare const DATEV_HEADER_FIELD_COUNT = 31;
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  export interface IDatevBuchungsstapelRow {
@@ -11,6 +12,7 @@ export interface IDatevBuchungsstapelRow {
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  belegfeld1?: string;
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  belegfeld2?: string;
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  buchungstext: string;
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+ /** document GUID; written as `BEDI "GUID"` (field 20) */
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  belegLink?: string;
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  kost1?: string;
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  kost2?: string;
@@ -31,13 +33,41 @@ export interface IDatevExtfHeaderOptions {
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  origin?: string;
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  exportedBy?: string;
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  }
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+ export interface IDatevRowsOptions {
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+ festschreibung?: boolean;
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+ /**
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+ * Recognises VAT lines and Automatikkonten while consolidating; defaults to
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+ * the default policy of each draft's chart.
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+ */
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+ policy?: IAccountPolicy;
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+ }
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  /**
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- * Flatten journal drafts into DATEV rows one row per line, with the line's
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- * explicit counterAccount as Gegenkonto (no pair reconstruction).
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+ * Consolidate one balanced draft into the lines that become DATEV bookings.
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+ *
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+ * 1. VAT lines. A §13b / intra-EU pair (input and output VAT booked against
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+ * each other) is dropped when a base line of the draft carries the key
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+ * that makes DATEV compute both sides (94/91, 19/18); without such a key
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+ * the pair stays and becomes one explicit booking. Domestic VAT lines are
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+ * folded, per Gegenkonto and side, into the base lines whose BU key
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+ * carries their rate (9/8, 3/2), sharing the VAT in proportion; a VAT
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+ * line without a keyed base is folded into an Automatikkonto base (key
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+ * 40 becomes '') only when it is the single remaining VAT line and that
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+ * base is the single Automatikkonto candidate, because the policy does
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+ * not know the rate of an Automatikkonto. Everything else stays an
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+ * explicit booking on the tax account, next to a base that keeps key 40.
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+ * 2. Mirror lines (A against B and B against A with the same amount) become
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+ * one booking, taken from the line with a BU key, else from the debit line.
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+ * 3. Split lines against one aggregate line (their signed sum cancels the
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+ * aggregate) become one booking each; the aggregate line is dropped.
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+ * Anything left over throws: writing it would double the booking on import.
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  */
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- export declare function journalDraftsToDatevRows(drafts: IJournalDraft[], options?: {
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- festschreibung?: boolean;
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- }): IDatevBuchungsstapelRow[];
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+ export declare function consolidateJournalDraftForDatev(draft: IJournalDraft, policy: IAccountPolicy): IJournalLineDraft[];
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+ /**
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+ * Convert journal drafts into DATEV rows: one row per booking after
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+ * consolidateJournalDraftForDatev, with the line's counterAccount as
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+ * Gegenkonto.
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+ */
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+ export declare function journalDraftsToDatevRows(drafts: IJournalDraft[], options?: IDatevRowsOptions): IDatevBuchungsstapelRow[];
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  /**
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  * Produce the complete EXTF file content (header, caption row, data rows).
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  */
@@ -7,11 +7,18 @@
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  * STRING with CRLF; persisting it as CP1252 is the IO layer's job.
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  * One manual import into real DATEV per release candidate remains the final
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  * conformance gate (readme.plan.md, M0).
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+ *
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+ * A DATEV row is one Buchungssatz: the amount is booked on Konto with the
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+ * Soll/Haben mark and on Gegenkonto with the opposite side. A journal draft
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+ * is a balanced set of lines, so it is consolidated into bookings before it
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+ * is written (see journalDraftsToDatevRows); writing one row per line would
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+ * book every draft twice on import.
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  */
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  import * as plugins from './core.plugins.js';
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+ import { getDefaultPolicy, isAutomatikAccount } from './core.accountpolicy.js';
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  import { DATEV_COLUMN_CAPTIONS } from './core.datev.captions.js';
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  import { DATEV_MAX_BELEGFELD, DATEV_MAX_BUCHUNGSTEXT } from './core.validate.js';
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- const { centsToString } = plugins.calculation;
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+ const { allocateCents, centsToString } = plugins.calculation;
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  export const DATEV_COLUMN_COUNT = 125;
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  export const DATEV_HEADER_FIELD_COUNT = 31;
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  function pad(value, width) {
@@ -40,14 +47,169 @@ function quote(value, maxLength) {
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  }
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  return `"${sanitized}"`;
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  }
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+ /** Domestic tax keys whose row carries the gross amount; DATEV computes the VAT. */
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+ const VAT_RATE_OF_KEY = { '9': 19, '8': 7, '3': 19, '2': 7 };
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+ function isVatAccount(policy, accountNumber) {
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+ return Object.values(policy.vat).includes(accountNumber);
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+ }
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+ /** Rate of a domestic VAT account; intra-EU and §13b accounts only ever appear as pairs. */
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+ function vatRateOfAccount(policy, accountNumber) {
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+ const { vat } = policy;
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+ if (accountNumber === vat.inputStandard || accountNumber === vat.outputStandard)
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+ return 19;
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+ if (accountNumber === vat.inputReduced || accountNumber === vat.outputReduced)
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+ return 7;
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+ return undefined;
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+ }
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+ function signedCents(line) {
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+ return line.side === 'debit' ? line.amountCents : -line.amountCents;
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+ }
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+ function mirrors(left, right) {
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+ return (left.counterAccount === right.accountNumber &&
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+ right.counterAccount === left.accountNumber &&
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+ signedCents(left) + signedCents(right) === 0);
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+ }
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+ /** Keys that make DATEV compute a self-assessed VAT pair (input against output VAT). */
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+ function selfAssessedKeysOf(policy, accountA, accountB) {
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+ if (accountA === accountB)
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+ return undefined;
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+ const reverseCharge = [policy.vat.reverseChargeInput, policy.vat.reverseChargeOutput];
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+ const intraEu = [policy.vat.intraEuAcqInput, policy.vat.intraEuAcqOutput];
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+ if (reverseCharge.includes(accountA) && reverseCharge.includes(accountB))
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+ return ['94', '91'];
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+ if (intraEu.includes(accountA) && intraEu.includes(accountB))
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+ return ['19', '18'];
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+ return undefined;
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+ }
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+ /**
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+ * Consolidate one balanced draft into the lines that become DATEV bookings.
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+ *
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+ * 1. VAT lines. A §13b / intra-EU pair (input and output VAT booked against
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+ * each other) is dropped when a base line of the draft carries the key
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+ * that makes DATEV compute both sides (94/91, 19/18); without such a key
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+ * the pair stays and becomes one explicit booking. Domestic VAT lines are
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+ * folded, per Gegenkonto and side, into the base lines whose BU key
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+ * carries their rate (9/8, 3/2), sharing the VAT in proportion; a VAT
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+ * line without a keyed base is folded into an Automatikkonto base (key
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+ * 40 becomes '') only when it is the single remaining VAT line and that
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+ * base is the single Automatikkonto candidate, because the policy does
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+ * not know the rate of an Automatikkonto. Everything else stays an
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+ * explicit booking on the tax account, next to a base that keeps key 40.
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+ * 2. Mirror lines (A against B and B against A with the same amount) become
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+ * one booking, taken from the line with a BU key, else from the debit line.
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+ * 3. Split lines against one aggregate line (their signed sum cancels the
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+ * aggregate) become one booking each; the aggregate line is dropped.
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+ * Anything left over throws: writing it would double the booking on import.
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+ */
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+ export function consolidateJournalDraftForDatev(draft, policy) {
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+ const lines = draft.lines
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+ .map((line) => line.amountCents < 0
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+ ? { ...line, amountCents: -line.amountCents, side: (line.side === 'debit' ? 'credit' : 'debit') }
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+ : { ...line })
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+ .filter((line) => line.amountCents !== 0);
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+ const consumed = new Set();
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+ const open = () => lines.map((_, index) => index).filter((index) => !consumed.has(index));
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+ const isVat = (index) => isVatAccount(policy, lines[index].accountNumber);
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+ // 1a self-assessed VAT pairs
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+ for (const i of open()) {
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+ if (consumed.has(i) || !isVat(i))
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+ continue;
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+ for (const j of open()) {
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+ if (j <= i || !isVat(j) || !mirrors(lines[i], lines[j]))
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+ continue;
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+ const keys = selfAssessedKeysOf(policy, lines[i].accountNumber, lines[j].accountNumber);
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+ if (keys && open().some((k) => !isVat(k) && keys.includes(lines[k].buKey))) {
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+ consumed.add(i);
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+ consumed.add(j);
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+ }
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+ break;
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+ }
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+ }
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+ // 1b domestic VAT lines folded into their base lines, per Gegenkonto and side
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+ const fold = (vatIndex, bases, clearKey) => {
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+ const shares = allocateCents(lines[vatIndex].amountCents, bases.map((j) => lines[j].amountCents));
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+ bases.forEach((j, position) => {
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+ lines[j] = { ...lines[j], amountCents: lines[j].amountCents + shares[position], buKey: clearKey ? '' : lines[j].buKey };
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+ });
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+ consumed.add(vatIndex);
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+ };
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+ const groups = new Map();
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+ for (const i of open()) {
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+ if (!isVat(i) || vatRateOfAccount(policy, lines[i].accountNumber) === undefined)
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+ continue;
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+ const key = `${lines[i].counterAccount}|${lines[i].side}`;
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+ groups.set(key, [...(groups.get(key) ?? []), i]);
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+ }
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+ for (const [key, vatLines] of groups) {
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+ const bases = open().filter((j) => !isVat(j) && `${lines[j].counterAccount}|${lines[j].side}` === key);
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+ const remaining = [];
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+ for (const i of vatLines) {
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+ const rate = vatRateOfAccount(policy, lines[i].accountNumber);
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+ const keyed = bases.filter((j) => VAT_RATE_OF_KEY[lines[j].buKey] === rate);
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+ if (keyed.length === 0) {
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+ remaining.push(i);
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+ continue;
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+ }
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+ fold(i, keyed, false);
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+ }
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+ const automatik = bases.filter((j) => isAutomatikAccount(policy, lines[j].accountNumber) && (lines[j].buKey === '' || lines[j].buKey === '40'));
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+ if (remaining.length === 1 && automatik.length === 1) {
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+ fold(remaining[0], automatik, true);
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+ }
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+ }
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+ const bookings = [];
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+ // 2 mirror lines
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+ for (const i of open()) {
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+ if (consumed.has(i))
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+ continue;
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+ for (const j of open()) {
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+ if (j <= i)
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+ continue;
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+ if (mirrors(lines[i], lines[j])) {
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+ const keep = lines[i].buKey !== '' ? i : lines[j].buKey !== '' ? j : lines[i].side === 'debit' ? i : j;
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+ bookings.push(lines[keep]);
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+ consumed.add(i);
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+ consumed.add(j);
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+ break;
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+ }
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+ }
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+ }
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+ // 3 split lines against their aggregate line
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+ for (const aggregateIndex of open()) {
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+ if (consumed.has(aggregateIndex))
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+ continue;
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+ const aggregate = lines[aggregateIndex];
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+ const group = open().filter((index) => index !== aggregateIndex && lines[index].counterAccount === aggregate.accountNumber);
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+ if (group.length === 0)
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+ continue;
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+ if (signedCents(aggregate) + group.reduce((sum, index) => sum + signedCents(lines[index]), 0) !== 0)
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+ continue;
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+ for (const index of group) {
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+ bookings.push(lines[index]);
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+ consumed.add(index);
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+ }
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+ consumed.add(aggregateIndex);
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+ }
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+ const leftover = open();
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+ if (leftover.length > 0) {
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+ const detail = leftover
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+ .map((index) => `line ${index + 1} (${lines[index].accountNumber} ${lines[index].side} ${lines[index].amountCents} against ${lines[index].counterAccount})`)
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+ .join(', ');
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+ const when = draft.date instanceof Date && !Number.isNaN(draft.date.getTime()) ? draft.date.toISOString().slice(0, 10) : 'undated';
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+ throw new Error(`Journal draft "${draft.description}" (${when}${draft.reference ? `, ${draft.reference}` : ''}) cannot be written as DATEV bookings: ${detail} has no counter line`);
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+ }
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+ return bookings;
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+ }
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  /**
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- * Flatten journal drafts into DATEV rows one row per line, with the line's
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- * explicit counterAccount as Gegenkonto (no pair reconstruction).
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+ * Convert journal drafts into DATEV rows: one row per booking after
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+ * consolidateJournalDraftForDatev, with the line's counterAccount as
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+ * Gegenkonto.
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  */
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  export function journalDraftsToDatevRows(drafts, options) {
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  const rows = [];
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  for (const draft of drafts) {
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- for (const line of draft.lines) {
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+ const policy = options?.policy ?? getDefaultPolicy(draft.skrType);
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+ for (const line of consolidateJournalDraftForDatev(draft, policy)) {
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  rows.push({
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  umsatzCents: line.amountCents,
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  sollHaben: line.side === 'debit' ? 'S' : 'H',
@@ -67,6 +229,15 @@ export function journalDraftsToDatevRows(drafts, options) {
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  }
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  return rows;
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  }
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+ /** Field 20 links a document image: `BEDI "GUID"`, quotes doubled inside the CSV field. */
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+ function formatBelegLink(value) {
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+ const guid = value
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+ .trim()
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+ .replace(/^BEDI\s*/iu, '')
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+ .replace(/^"+|"+$/gu, '')
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+ .replace(/"/g, "'");
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+ return `"BEDI ""${guid}"""`;
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+ }
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  function rowToFields(row) {
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  const fields = new Array(DATEV_COLUMN_COUNT).fill('');
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  fields[0] = formatAmount(row.umsatzCents); // 1 Umsatz
@@ -82,7 +253,7 @@ function rowToFields(row) {
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  fields[11] = quote(row.belegfeld2, DATEV_MAX_BELEGFELD); // 12
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  fields[13] = quote(row.buchungstext, DATEV_MAX_BUCHUNGSTEXT); // 14 Buchungstext
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  if (row.belegLink)
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- fields[19] = quote(row.belegLink); // 20 Beleglink
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+ fields[19] = formatBelegLink(row.belegLink); // 20 Beleglink
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  if (row.kost1)
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  fields[36] = quote(row.kost1); // 37 KOST1
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  if (row.kost2)
@@ -126,4 +297,4 @@ export function writeExtfBuchungsstapel(rows, header) {
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  const filename = `EXTF_Buchungsstapel_${formatYyyymmdd(header.dateFrom)}_${formatYyyymmdd(header.dateTo)}.csv`;
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  return { csv, filename };
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  }
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- //# 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300
+ //# 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package/package.json CHANGED
@@ -1,9 +1,22 @@
1
1
  {
2
2
  "name": "@fin.cx/skr",
3
- "version": "3.2.0",
3
+ "version": "3.3.1",
4
4
  "description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
5
5
  "main": "dist_ts/index.js",
6
6
  "typings": "dist_ts/index.d.ts",
7
+ "exports": {
8
+ ".": {
9
+ "types": "./dist_ts/index.d.ts",
10
+ "default": "./dist_ts/index.js"
11
+ },
12
+ "./core": {
13
+ "types": "./dist_ts/core/index.d.ts",
14
+ "default": "./dist_ts/core/index.js"
15
+ },
16
+ "./dist_ts/*": "./dist_ts/*",
17
+ "./dist_ts_web/*": "./dist_ts_web/*",
18
+ "./package.json": "./package.json"
19
+ },
7
20
  "type": "module",
8
21
  "keywords": [
9
22
  "skr03",
@@ -20,7 +33,7 @@
20
33
  "license": "MIT",
21
34
  "dependencies": {
22
35
  "@fin.cx/calculation": "^1.1.1",
23
- "@fin.cx/einvoice": "6.1.1",
36
+ "@fin.cx/einvoice": "^7.0.0",
24
37
  "@push.rocks/smartdata": "^7.2.1",
25
38
  "@push.rocks/smartfile": "^13.1.3",
26
39
  "@push.rocks/smartfs": "^1.5.1",
@@ -37,10 +50,10 @@
37
50
  "@fin.cx/chartdata": "^2.1.0",
38
51
  "@fin.cx/tax": "^1.1.0",
39
52
  "@git.zone/tsbuild": "^4.4.2",
40
- "@git.zone/tsrun": "^2.0.5",
41
- "@git.zone/tstest": "^3.6.6",
53
+ "@git.zone/tsrun": "^2.0.6",
54
+ "@git.zone/tstest": "^6.0.0",
42
55
  "@push.rocks/qenv": "^6.1.4",
43
- "@types/node": "^26.1.1",
56
+ "@types/node": "^26.4.1",
44
57
  "@types/node-forge": "^1.3.14"
45
58
  },
46
59
  "repository": {
@@ -65,7 +78,7 @@
65
78
  "license"
66
79
  ],
67
80
  "scripts": {
68
- "test": "tstest test/ --verbose --logfile --timeout=60 && pnpm run test:published-types",
81
+ "test": "tstest test/ --verbose --logfile --timeout 60 && pnpm run test:published-types",
69
82
  "test:published-types": "pnpm build && pnpm exec tsc --pretty false -p test/fixtures/strict-consumer/tsconfig.json",
70
83
  "build": "tsbuild --web --node",
71
84
  "buildDocs": "tsdoc"
package/readme.md CHANGED
@@ -10,8 +10,8 @@ It is built for developers who need a programmable accounting core instead of a
10
10
  - Atomic posting via MongoDB transactions (replica set required)
11
11
  - GoBD audit trail: gapless sequence numbers, SHA-256 hash chain, immutable posted entries, Storno-only corrections
12
12
  - Festschreibung: period locking with cryptographic chain verification
13
- - A pure, stateless booking core (`core` export): BU keys, tax-scenario detection, booking recipes, validation — no database needed
14
- - DATEV Buchungsstapel export in the real EXTF 700 / Formatversion 13 layout (125 columns)
13
+ - A pure, stateless booking core (`core` export, also importable on its own as `@fin.cx/skr/core` without loading the MongoDB ledger): BU keys, tax-scenario detection, booking recipes, validation — no database needed
14
+ - DATEV Buchungsstapel export in the real EXTF 700 / Formatversion 13 layout (125 columns); `journalDraftsToDatevRows` consolidates every draft into one row per booking (VAT lines folded into the gross row with the BU key, §13b / intra-EU pairs dropped, split lines against their aggregate), and document links are written as `BEDI "GUID"`
15
15
 
16
16
  ### Breaking changes in v2
17
17
 
@@ -3,6 +3,6 @@
3
3
  */
4
4
  export const commitinfo = {
5
5
  name: '@fin.cx/skr',
6
- version: '3.2.0',
6
+ version: '3.3.1',
7
7
  description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
8
8
  }
@@ -7,13 +7,20 @@
7
7
  * STRING with CRLF; persisting it as CP1252 is the IO layer's job.
8
8
  * One manual import into real DATEV per release candidate remains the final
9
9
  * conformance gate (readme.plan.md, M0).
10
+ *
11
+ * A DATEV row is one Buchungssatz: the amount is booked on Konto with the
12
+ * Soll/Haben mark and on Gegenkonto with the opposite side. A journal draft
13
+ * is a balanced set of lines, so it is consolidated into bookings before it
14
+ * is written (see journalDraftsToDatevRows); writing one row per line would
15
+ * book every draft twice on import.
10
16
  */
11
17
  import * as plugins from './core.plugins.js';
12
- import type { IJournalDraft, TBuKey, TCents } from './core.types.js';
18
+ import type { IJournalDraft, IJournalLineDraft, TBuKey, TCents, TLineSide } from './core.types.js';
19
+ import { getDefaultPolicy, isAutomatikAccount, type IAccountPolicy } from './core.accountpolicy.js';
13
20
  import { DATEV_COLUMN_CAPTIONS } from './core.datev.captions.js';
14
21
  import { DATEV_MAX_BELEGFELD, DATEV_MAX_BUCHUNGSTEXT } from './core.validate.js';
15
22
 
16
- const { centsToString } = plugins.calculation;
23
+ const { allocateCents, centsToString } = plugins.calculation;
17
24
 
18
25
  export const DATEV_COLUMN_COUNT = 125;
19
26
  export const DATEV_HEADER_FIELD_COUNT = 31;
@@ -28,6 +35,7 @@ export interface IDatevBuchungsstapelRow {
28
35
  belegfeld1?: string;
29
36
  belegfeld2?: string;
30
37
  buchungstext: string;
38
+ /** document GUID; written as `BEDI "GUID"` (field 20) */
31
39
  belegLink?: string;
32
40
  kost1?: string;
33
41
  kost2?: string;
@@ -84,17 +92,189 @@ function quote(value: string, maxLength?: number): string {
84
92
  return `"${sanitized}"`;
85
93
  }
86
94
 
95
+ export interface IDatevRowsOptions {
96
+ festschreibung?: boolean;
97
+ /**
98
+ * Recognises VAT lines and Automatikkonten while consolidating; defaults to
99
+ * the default policy of each draft's chart.
100
+ */
101
+ policy?: IAccountPolicy;
102
+ }
103
+
104
+ /** Domestic tax keys whose row carries the gross amount; DATEV computes the VAT. */
105
+ const VAT_RATE_OF_KEY: Partial<Record<TBuKey, number>> = { '9': 19, '8': 7, '3': 19, '2': 7 };
106
+
107
+ function isVatAccount(policy: IAccountPolicy, accountNumber: string): boolean {
108
+ return Object.values(policy.vat).includes(accountNumber);
109
+ }
110
+
111
+ /** Rate of a domestic VAT account; intra-EU and §13b accounts only ever appear as pairs. */
112
+ function vatRateOfAccount(policy: IAccountPolicy, accountNumber: string): number | undefined {
113
+ const { vat } = policy;
114
+ if (accountNumber === vat.inputStandard || accountNumber === vat.outputStandard) return 19;
115
+ if (accountNumber === vat.inputReduced || accountNumber === vat.outputReduced) return 7;
116
+ return undefined;
117
+ }
118
+
119
+ function signedCents(line: IJournalLineDraft): TCents {
120
+ return line.side === 'debit' ? line.amountCents : -line.amountCents;
121
+ }
122
+
123
+ function mirrors(left: IJournalLineDraft, right: IJournalLineDraft): boolean {
124
+ return (
125
+ left.counterAccount === right.accountNumber &&
126
+ right.counterAccount === left.accountNumber &&
127
+ signedCents(left) + signedCents(right) === 0
128
+ );
129
+ }
130
+
131
+ /** Keys that make DATEV compute a self-assessed VAT pair (input against output VAT). */
132
+ function selfAssessedKeysOf(policy: IAccountPolicy, accountA: string, accountB: string): TBuKey[] | undefined {
133
+ if (accountA === accountB) return undefined;
134
+ const reverseCharge = [policy.vat.reverseChargeInput, policy.vat.reverseChargeOutput];
135
+ const intraEu = [policy.vat.intraEuAcqInput, policy.vat.intraEuAcqOutput];
136
+ if (reverseCharge.includes(accountA) && reverseCharge.includes(accountB)) return ['94', '91'];
137
+ if (intraEu.includes(accountA) && intraEu.includes(accountB)) return ['19', '18'];
138
+ return undefined;
139
+ }
140
+
141
+ /**
142
+ * Consolidate one balanced draft into the lines that become DATEV bookings.
143
+ *
144
+ * 1. VAT lines. A §13b / intra-EU pair (input and output VAT booked against
145
+ * each other) is dropped when a base line of the draft carries the key
146
+ * that makes DATEV compute both sides (94/91, 19/18); without such a key
147
+ * the pair stays and becomes one explicit booking. Domestic VAT lines are
148
+ * folded, per Gegenkonto and side, into the base lines whose BU key
149
+ * carries their rate (9/8, 3/2), sharing the VAT in proportion; a VAT
150
+ * line without a keyed base is folded into an Automatikkonto base (key
151
+ * 40 becomes '') only when it is the single remaining VAT line and that
152
+ * base is the single Automatikkonto candidate, because the policy does
153
+ * not know the rate of an Automatikkonto. Everything else stays an
154
+ * explicit booking on the tax account, next to a base that keeps key 40.
155
+ * 2. Mirror lines (A against B and B against A with the same amount) become
156
+ * one booking, taken from the line with a BU key, else from the debit line.
157
+ * 3. Split lines against one aggregate line (their signed sum cancels the
158
+ * aggregate) become one booking each; the aggregate line is dropped.
159
+ * Anything left over throws: writing it would double the booking on import.
160
+ */
161
+ export function consolidateJournalDraftForDatev(
162
+ draft: IJournalDraft,
163
+ policy: IAccountPolicy,
164
+ ): IJournalLineDraft[] {
165
+ const lines: IJournalLineDraft[] = draft.lines
166
+ .map((line) =>
167
+ line.amountCents < 0
168
+ ? { ...line, amountCents: -line.amountCents, side: (line.side === 'debit' ? 'credit' : 'debit') as TLineSide }
169
+ : { ...line },
170
+ )
171
+ .filter((line) => line.amountCents !== 0);
172
+ const consumed = new Set<number>();
173
+ const open = (): number[] => lines.map((_, index) => index).filter((index) => !consumed.has(index));
174
+ const isVat = (index: number): boolean => isVatAccount(policy, lines[index].accountNumber);
175
+
176
+ // 1a self-assessed VAT pairs
177
+ for (const i of open()) {
178
+ if (consumed.has(i) || !isVat(i)) continue;
179
+ for (const j of open()) {
180
+ if (j <= i || !isVat(j) || !mirrors(lines[i], lines[j])) continue;
181
+ const keys = selfAssessedKeysOf(policy, lines[i].accountNumber, lines[j].accountNumber);
182
+ if (keys && open().some((k) => !isVat(k) && keys.includes(lines[k].buKey))) {
183
+ consumed.add(i);
184
+ consumed.add(j);
185
+ }
186
+ break;
187
+ }
188
+ }
189
+ // 1b domestic VAT lines folded into their base lines, per Gegenkonto and side
190
+ const fold = (vatIndex: number, bases: number[], clearKey: boolean): void => {
191
+ const shares = allocateCents(lines[vatIndex].amountCents, bases.map((j) => lines[j].amountCents));
192
+ bases.forEach((j, position) => {
193
+ lines[j] = { ...lines[j], amountCents: lines[j].amountCents + shares[position], buKey: clearKey ? '' : lines[j].buKey };
194
+ });
195
+ consumed.add(vatIndex);
196
+ };
197
+ const groups = new Map<string, number[]>();
198
+ for (const i of open()) {
199
+ if (!isVat(i) || vatRateOfAccount(policy, lines[i].accountNumber) === undefined) continue;
200
+ const key = `${lines[i].counterAccount}|${lines[i].side}`;
201
+ groups.set(key, [...(groups.get(key) ?? []), i]);
202
+ }
203
+ for (const [key, vatLines] of groups) {
204
+ const bases = open().filter((j) => !isVat(j) && `${lines[j].counterAccount}|${lines[j].side}` === key);
205
+ const remaining: number[] = [];
206
+ for (const i of vatLines) {
207
+ const rate = vatRateOfAccount(policy, lines[i].accountNumber);
208
+ const keyed = bases.filter((j) => VAT_RATE_OF_KEY[lines[j].buKey] === rate);
209
+ if (keyed.length === 0) {
210
+ remaining.push(i);
211
+ continue;
212
+ }
213
+ fold(i, keyed, false);
214
+ }
215
+ const automatik = bases.filter(
216
+ (j) => isAutomatikAccount(policy, lines[j].accountNumber) && (lines[j].buKey === '' || lines[j].buKey === '40'),
217
+ );
218
+ if (remaining.length === 1 && automatik.length === 1) {
219
+ fold(remaining[0], automatik, true);
220
+ }
221
+ }
222
+
223
+ const bookings: IJournalLineDraft[] = [];
224
+ // 2 mirror lines
225
+ for (const i of open()) {
226
+ if (consumed.has(i)) continue;
227
+ for (const j of open()) {
228
+ if (j <= i) continue;
229
+ if (mirrors(lines[i], lines[j])) {
230
+ const keep = lines[i].buKey !== '' ? i : lines[j].buKey !== '' ? j : lines[i].side === 'debit' ? i : j;
231
+ bookings.push(lines[keep]);
232
+ consumed.add(i);
233
+ consumed.add(j);
234
+ break;
235
+ }
236
+ }
237
+ }
238
+ // 3 split lines against their aggregate line
239
+ for (const aggregateIndex of open()) {
240
+ if (consumed.has(aggregateIndex)) continue;
241
+ const aggregate = lines[aggregateIndex];
242
+ const group = open().filter((index) => index !== aggregateIndex && lines[index].counterAccount === aggregate.accountNumber);
243
+ if (group.length === 0) continue;
244
+ if (signedCents(aggregate) + group.reduce((sum, index) => sum + signedCents(lines[index]), 0) !== 0) continue;
245
+ for (const index of group) {
246
+ bookings.push(lines[index]);
247
+ consumed.add(index);
248
+ }
249
+ consumed.add(aggregateIndex);
250
+ }
251
+
252
+ const leftover = open();
253
+ if (leftover.length > 0) {
254
+ const detail = leftover
255
+ .map((index) => `line ${index + 1} (${lines[index].accountNumber} ${lines[index].side} ${lines[index].amountCents} against ${lines[index].counterAccount})`)
256
+ .join(', ');
257
+ const when = draft.date instanceof Date && !Number.isNaN(draft.date.getTime()) ? draft.date.toISOString().slice(0, 10) : 'undated';
258
+ throw new Error(
259
+ `Journal draft "${draft.description}" (${when}${draft.reference ? `, ${draft.reference}` : ''}) cannot be written as DATEV bookings: ${detail} has no counter line`,
260
+ );
261
+ }
262
+ return bookings;
263
+ }
264
+
87
265
  /**
88
- * Flatten journal drafts into DATEV rows one row per line, with the line's
89
- * explicit counterAccount as Gegenkonto (no pair reconstruction).
266
+ * Convert journal drafts into DATEV rows: one row per booking after
267
+ * consolidateJournalDraftForDatev, with the line's counterAccount as
268
+ * Gegenkonto.
90
269
  */
91
270
  export function journalDraftsToDatevRows(
92
271
  drafts: IJournalDraft[],
93
- options?: { festschreibung?: boolean },
272
+ options?: IDatevRowsOptions,
94
273
  ): IDatevBuchungsstapelRow[] {
95
274
  const rows: IDatevBuchungsstapelRow[] = [];
96
275
  for (const draft of drafts) {
97
- for (const line of draft.lines) {
276
+ const policy = options?.policy ?? getDefaultPolicy(draft.skrType);
277
+ for (const line of consolidateJournalDraftForDatev(draft, policy)) {
98
278
  rows.push({
99
279
  umsatzCents: line.amountCents,
100
280
  sollHaben: line.side === 'debit' ? 'S' : 'H',
@@ -115,6 +295,16 @@ export function journalDraftsToDatevRows(
115
295
  return rows;
116
296
  }
117
297
 
298
+ /** Field 20 links a document image: `BEDI "GUID"`, quotes doubled inside the CSV field. */
299
+ function formatBelegLink(value: string): string {
300
+ const guid = value
301
+ .trim()
302
+ .replace(/^BEDI\s*/iu, '')
303
+ .replace(/^"+|"+$/gu, '')
304
+ .replace(/"/g, "'");
305
+ return `"BEDI ""${guid}"""`;
306
+ }
307
+
118
308
  function rowToFields(row: IDatevBuchungsstapelRow): string[] {
119
309
  const fields = new Array<string>(DATEV_COLUMN_COUNT).fill('');
120
310
  fields[0] = formatAmount(row.umsatzCents); // 1 Umsatz
@@ -126,7 +316,7 @@ function rowToFields(row: IDatevBuchungsstapelRow): string[] {
126
316
  if (row.belegfeld1) fields[10] = quote(row.belegfeld1, DATEV_MAX_BELEGFELD); // 11
127
317
  if (row.belegfeld2) fields[11] = quote(row.belegfeld2, DATEV_MAX_BELEGFELD); // 12
128
318
  fields[13] = quote(row.buchungstext, DATEV_MAX_BUCHUNGSTEXT); // 14 Buchungstext
129
- if (row.belegLink) fields[19] = quote(row.belegLink); // 20 Beleglink
319
+ if (row.belegLink) fields[19] = formatBelegLink(row.belegLink); // 20 Beleglink
130
320
  if (row.kost1) fields[36] = quote(row.kost1); // 37 KOST1
131
321
  if (row.kost2) fields[37] = quote(row.kost2); // 38 KOST2
132
322
  if (row.festschreibung !== undefined) fields[113] = row.festschreibung ? '1' : '0'; // 114
package/readme.hints.md DELETED
@@ -1,103 +0,0 @@
1
- # Project Readme Hints
2
-
3
- ## Dev Environment (2026-07-09)
4
-
5
- - Local services are managed by `gitzone services` (@git.zone/cli >= 2.23.0); the old
6
- `services.sh` was removed. `gitzone services start` creates MongoDB as a **single-node
7
- replica set** (rs0, keyfile auth, mongod on the mapped port inside the container) —
8
- required because skr v2 posting uses MongoDB transactions. Verify with
9
- `.nogit/debug/check-replicaset.ts` (tsx).
10
- - Service selection lives in `.smartconfig.json` under `@git.zone/cli.services`;
11
- runtime config in `.nogit/env.json`. Old standalone data was backed up to
12
- `.nogit/mongodata.pre-replset.bak` (disposable test data).
13
- - Program plan for the accounting roadmap ("no external tax accountant") is in
14
- `readme.plan.md`; M0 = skr v2 core hardening. @fin.cx/calculation ships the cents
15
- module (TCents) that skr v2 money handling builds on.
16
-
17
- ## Chart rebase (2026-07-09, v3)
18
-
19
- - The built-in SKR03/04 charts are now GENERATED from @fin.cx/chartdata >= 2.1.0
20
- (`tsx tools/generate-chart-data.ts`) — the v1 hand-written charts were an
21
- invented hybrid layout and are gone. Notable corrections: SKR03 revenue lives
22
- in class 8 (8400/8300), expenses in class 4 (default 4900 — 4980 is
23
- Mietleasing!), VSt/USt rate accounts fixed (1571/1771 = 7 %); SKR04 bank is
24
- 1800, Kasse 1600, controls 1200/3300, default expense 6300.
25
- - Account.isAutomaticAccount: SKR04 controls corrected to 1200/3300.
26
-
27
- ## M0 Phase 2 — stateless core (2026-07-09)
28
-
29
- - `ts/core/` is the pure booking core (exported as `core` from the package index):
30
- types, BU keys, tax-scenario cascade, account policies, recipes, validation,
31
- DATEV EXTF writer, hash chain. Hard rule: core imports only @fin.cx/calculation
32
- (+ smarthash for SHA-256) — no smartdata/fs/network.
33
- - **BU-key corrections vs v1/finance.plus** (cross-checked 2026-07-09): 18/19 =
34
- steuerpflichtiger innergemeinschaftlicher Erwerb 7%/19% (§1a UStG); 91/94 =
35
- Leistungsempfänger schuldet die Steuer 7%/19% (§13b UStG); 40 = Aufhebung der
36
- Automatik. v1's `skr.postingkeys.ts` (numeric keys with partly different meanings)
37
- is superseded by `ts/core/core.bukeys.ts`. Official DATEV table (Hilfe-Center doc
38
- 0904313) is portal-gated — final verification = manual DATEV import per RC.
39
- - **DATEV EXTF v13 facts** (verified against a DATEV-importable reference file):
40
- 125 data columns, 31 header fields, field 114 = Festschreibung, decimal-comma
41
- amounts, Belegdatum TTMM, text fields quoted, CRLF; file encoding must be CP1252
42
- (conversion happens at the IO layer, core emits a JS string).
43
- `ts/core/core.datev.captions.ts` is generated from that reference — do not edit.
44
- - Automatik convention in recipes: a line on an Automatikkonto carries key '' when
45
- the entry has no explicit VAT lines, and key '40' when explicit VAT lines exist
46
- (automatism must be cancelled so DATEV import doesn't double the tax).
47
- - PROVISIONAL policy accounts (verify in M-A): reduced-rate Skonto accounts
48
- (3731/8731, 5731/4731) and rounding-diff accounts (2700/2300, 4830/6300).
49
-
50
- ## Current Status (2025-10-27)
51
-
52
- ### Test Results
53
- ✅ **ALL 65/65 TESTS PASSING** (100%)
54
-
55
- ### Recent Fixes
56
-
57
- #### Fixed: SKR04 Bug (Account 3300 Misclassification)
58
- **Problem**: Account 3300 was incorrectly hardcoded as an automatic account for SKR04
59
- **Root Cause**: Bug in `ts/skr.classes.account.ts:192` - account 3300 is "Fahrzeugkosten" (vehicle costs), NOT an automatic account
60
- **Solution**:
61
- 1. Removed 3300 from automatic accounts list in `isAutomaticAccount()` method
62
- 2. Updated test.skr04.ts to use timestamped database names to avoid conflicts
63
- **Files Changed**:
64
- - `ts/skr.classes.account.ts` - Fixed automatic account detection
65
- - `test/test.skr04.ts` - Added timestamp to database name
66
-
67
- **Result**: ✅ All SKR04 tests now passing (jahresabschluss.skr04 + basic SKR04 tests)
68
-
69
- ### Architecture Notes
70
-
71
- #### VAT Validation Logic (Recent Changes)
72
- - **skr.classes.journalentry.ts:224-273**: Detects VAT lines in entries to enable smart validation
73
- - **skr.postingkeys.ts:87-100**: Exempts VAT accounts and debtor/creditor accounts from VAT amount requirements
74
- - **Rationale**: VAT accounts ARE the VAT; settlement transactions don't need VAT details again
75
-
76
- #### Posting Key Usage Pattern
77
- - **Tax-free operations** (key 40): Internal adjustments, depreciation, closing entries
78
- - **VAT operations** (keys 3, 8, 9, 19, 94): Customer/supplier transactions
79
- - **Best practice**: Use posting key 40 for non-VAT lines in mixed entries
80
-
81
- #### Account Structure
82
- - **Automatic accounts**: Cannot be posted to directly (1400 Debtors, 1600 Creditors, 3300 Bank)
83
- - **Personal accounts**: Created in ranges 10000-69999 (debtors), 70000-99999 (creditors)
84
- - **System enforces**: Must use personal variants instead of automatic accounts
85
-
86
- ### Validation Pipeline
87
- 1. **Line-level**: Posting key required, account exists, VAT rules
88
- 2. **Posting key level**: VAT amount requirements (with exemptions)
89
- 3. **Consistency level**: No mixing tax-free and taxed (unless intentional)
90
- 4. **Balance level**: Debits must equal credits (0.01 tolerance)
91
-
92
- ### Test Coverage
93
- - 65 test cases covering full accounting cycle
94
- - Complete Jahresabschluss (annual closing) workflow in SKR03
95
- - Report generation (Trial Balance, Income Statement, Balance Sheet)
96
- - Transaction reversal and audit trails
97
- - DATEV posting key validation
98
-
99
- ### Dependencies
100
- - MongoDB via @push.rocks/smartdata for persistence
101
- - TypeScript 5.8.3 with strict mode
102
- - @git.zone/tstest for testing framework
103
- - @push.rocks/smartexpect for assertions
package/readme.plan.md DELETED
@@ -1,264 +0,0 @@
1
- # fin.cx Accounting Program — "No External Tax Accountant"
2
-
3
- Program-level plan anchored in @fin.cx/skr. Supersedes the original build checklist
4
- (that scaffold was stale; the package is long past it — see changelog).
5
- Status source of truth for current findings: `readme.hints.md`.
6
-
7
- ## Context
8
-
9
- Run German company books end-to-end — bookkeeping, VAT filings, year-end — without an
10
- external Steuerberater for the mechanical work. skr v1.x is a solid bookkeeping core but
11
- not filing-grade: float money with 0.01-epsilon balance checks, non-atomic 3-write
12
- posting, no GoBD Festschreibung (mutable docs, non-gapless numbering, no audit trail),
13
- 6 BU keys, ~110-account chart subsets, non-importable DATEV export stub, no stateless
14
- booking API, and zero filing coverage (ELSTER/E-Bilanz/HGB statements/OPOS/
15
- Anlagenbuchhaltung/bank reconciliation).
16
-
17
- **Critical path:** skr v2 hardening → complete FiBu → UStVA via ELSTER (removes monthly
18
- StB dependency) → E-Bilanz + HGB year-end (removes annual dependency).
19
-
20
- ## Decisions (assumptions where user confirmation pending)
21
-
22
- 1. Full program roadmap; each milestone gets its own detailed plan when it starts.
23
- 2. Own company books first; APIs product-grade; multi-tenant/RBAC deferred.
24
- 3. ELSTER owned: ERiC native lib via @git.zone/tsrust + @push.rocks/smartrust →
25
- `@fin.cx/elster`.
26
- 4. Full SKR03/04 + E-Bilanz taxonomy mapping from public sources (no DATEV license);
27
- legal review before public release.
28
- 5. Payroll OUT of scope (integrate provider, import GL postings).
29
- 6. Statutory WP audit (§316 HGB) out of scope by law. Goal = "StB consulted on judgment
30
- calls only".
31
-
32
- ## Calendar anchors (from 2026-07-09, FY = calendar year)
33
-
34
- UStVA parallel-run 09–11/2026 → first live self-filed UStVA 12/2026 or 01/2027 →
35
- FY2026 Jahresabschluss self-prepared H1 2027 (one paid StB review as backstop;
36
- KSt/GewSt/UStJE deadline ~31 Jul 2027; Offenlegung 31 Dec 2027) → fully solo from FY2027.
37
-
38
- **Week-0 actions (hard external clocks, user):**
39
- 1. ELSTER developer registration (Bayerisches LfSt) → Hersteller-ID + ERiC access
40
- (days–4 wks).
41
- 2. Confirm/obtain ELSTER Organisationszertifikat for TVC GmbH (post, 1–2 wks).
42
- 3. Bundesanzeiger/Unternehmensregister publisher registration.
43
-
44
- ## Milestones
45
-
46
- ### M0 — skr v2.0.0 core hardening (foundation; blocks B, C2, D, E1)
47
-
48
- After **@fin.cx/calculation v1.1.0** (cents module — RELEASED 2026-07-09 ✓).
49
-
50
- - **Money:** ledger amounts = integer cents (`TCents`); exact `===` balance checks.
51
- Fractional math via calculation cents module (`vatFromNetCents`, `splitGrossCents`
52
- with net+vat===gross guarantee, `allocateCents` largest-remainder, `convertCents`,
53
- `centsFromFloat` with drift guard). ROUND_HALF_UP = kaufmännisches Runden.
54
- - **Stateless core `ts/core/`** (imports only @fin.cx/calculation + each other):
55
- `core.types.ts` (IJournalDraft/IJournalLineDraft with explicit per-line Gegenkonto;
56
- TBuKey as string union; TTaxScenario), `core.bukeys.ts` (full BU table from official
57
- DATEV Steuerschlüssel docs — v1 table + finance.plus logic both suspect, do not copy
58
- blind), `core.taxscenario.ts` (confidence-scored cascade), `core.accountpolicy.ts`
59
- (IAccountPolicy + SKR03/04 defaults incl. Geldtransit, FX gain/loss, rounding-diff),
60
- `core.recipes.ts` (pure builders: vendor/customer invoice incl. reverse-charge +
61
- intra-EU paired VAT, bank payment clearing with Skonto, internal transfer via
62
- Geldtransit, suspense book/resolve, FX difference lines), `core.validate.ts`,
63
- `core.datev.ts` (full Buchungsstapel row model, EXTF 700, buSchluessel on every row),
64
- `core.hash.ts` (canonical serialization + SHA-256 chain).
65
- - **Atomic posting:** smartdata 7.1.7 sessions (verified supported). Mongo MUST be a
66
- replica set; `SkrApi.initialize()` probes and fails hard. `JournalPoster`
67
- (skr.posting.ts): pre-flight → withTransaction: period-lock re-check, gapless sequence
68
- via $inc findOneAndUpdate, hash chain CAS on head. JournalEntry = single source of
69
- truth (v1 Transaction explosion removed; collection frozen as legacy read model).
70
- Balances recomputed via aggregation (skr.balances.ts); Account.updateBalance deleted
71
- from posting path.
72
- - **Festschreibung:** posted == immutable (corrections via Storno only). JournalEntry +=
73
- sequenceNumber (gapless per skrType+fiscalYear), prevHash/entryHash, finalizedAt,
74
- status posted|finalized, schemaVersion 2. beforeSave()/delete() throw on mutation of
75
- hashed docs; reversedBy derived (not stored). LedgerPeriod doc + festschreibePeriod();
76
- closePeriod() posts P&L-zero entries then festschreibt. verifyHashChain() in
77
- skr.verify.ts. SecurityManager: keep CAdES-B; RFC-3161 stub → loud NotImplementedError;
78
- fix require('crypto') ESM bug in skr.export.ts.
79
- - **Migration** (idempotent, offline, float fields kept): M001 cents backfill (abort on
80
- drift > 0.5 cent) → M002 unify legacy Transactions into synthesized JournalEntries →
81
- M003 sequence + chain assignment + operator-confirmed festschreiben. JSON report.
82
- - **Phases (status 2026-07-09):** (0) replica-set env ✓ (gitzone services ≥2.23.0),
83
- EXTF-700/v13 layout ✓ (verified vs DATEV-importable reference; official
84
- Steuerschlüssel doc 0904313 portal-gated → manual import check per RC remains) →
85
- (1) calculation v1.1.1 ✓ released → (2) stateless core ✓ → (3) persistence
86
- hardening ✓ → (4) facade/reports rewiring + security descope ✓ →
87
- (5) migrations + docs + v2.0.0 release ✓. **M0 COMPLETE** except the standing
88
- per-RC manual DATEV import validation.
89
- - **Tests:** recipe goldens (both charts, exact cents), byte-exact EXTF files, property
90
- tests (seeded PRNG), concurrency (N parallel posts → gapless, chain verifies, exact
91
- trial balance), locked-period race, immutability throws, txn-abort no-partials,
92
- migration round-trip; existing 65 tests green minus documented divergences; manual
93
- DATEV import check per RC.
94
-
95
- ### M-A — `@fin.cx/chartdata` (new pkg; parallel to M0)
96
-
97
- **Status 2026-07-09: A1 seed COMPLETE locally** (repo at
98
- `/mnt/data/foss.global/fin.cx/chartdata`, committed, 12/12 tests): year-keyed
99
- SKR03/04 2026 datasets (~125 accounts each incl. all fiscally-relevant VAT/
100
- Skonto/igE/§13b/EUSt accounts missing from skr v1), Automatik functions +
101
- allowed BU keys, account→UStVA-Kennzahl mappings, scenario Kennzahlen table
102
- (89/93, 46/47, 84/85, 41, 43, 81, 86, 60, 66/61/67/62), coverage introspection,
103
- provenance per record, reproducible seed pipeline in tools/.
104
- **RELEASED as @fin.cx/chartdata v1.1.0** (2026-07-09, verdaccio + npmjs).
105
- **A1 REBASE COMPLETE (2026-07-09):** chartdata v2.1.0 = curated oracle-verified
106
- datasets (91 SKR03 / 78 SKR04 accounts, verification-only oracle, no foreign
107
- strings); skr v3.0.0 aligned: charts GENERATED from chartdata
108
- (tools/generate-chart-data.ts), policies corrected (expense default 4900/6300,
109
- SKR04 controls 1200/3300, bank 1800/Kasse 1600), all 98 tests remapped to real
110
- DATEV numbers and green. A2 HGB §266/§275 mappings DONE
111
- (chartdata v2.2.0: every non-statistical account carries hgb266Position or
112
- hgb275Position, validated against the statute Gliederung trees in
113
- chartdata.hgb.ts and verified against the oracle's position tags — 11
114
- documented modeling exceptions where German textbook treatment differs, e.g.
115
- USt liabilities in Passiva C.8). NEXT: A3 E-Bilanz taxonomy; D1 can now build
116
- the §266/§275 Gliederung from chartdata.
117
-
118
- **A1 cross-diff done (2026-07-09):** Odoo l10n_de oracle proves the skr-v1 seed
119
- charts are an invented hybrid (~50/125 SKR03 + ~66/130 SKR04 divergences);
120
- ALL fiscal A1 additions verified clean. Rate-label fixes released (v1.1.1:
121
- 1570/1571/1770/1771). NEXT: A1 seed-base rebase (clean-room base set, remove
122
- invented blocks, align skr built-in charts + tests — coupled change), then A2
123
- (HGB mappings; Odoo tags as verification oracle), then A3. Details:
124
- chartdata/tools/a1-crossdiff-report.md.
125
-
126
- Year-versioned full SKR03/04: account master, Automatikkonto functions + allowed BU keys,
127
- UStVA-Kennzahl / HGB §266/§275 / E-Bilanz (de-gaap-ci) mappings. Pure data + lookup API;
128
- `getMappingCoverage()` fails loudly. Pipeline in unpublished tools/ (public sources,
129
- provenance per record). A1 chart+Automatik+Kennzahlen → A2 HGB → A3 E-Bilanz taxonomy
130
- (esteuer.de). Own-books account coverage first. Verify: schema checks, cross-diff vs
131
- Kivitendo/Odoo l10n_de (reviewed, not copied), SKR PDF spot checks, ERiC as E-Bilanz
132
- oracle. Legal review before public MIT release.
133
-
134
- ### M-B — Subledgers + reconciliation
135
-
136
- **B1 status 2026-07-09: package layer RELEASED** — @fin.cx/camt v1.1.0
137
- (CAMT.052/053/054, exact cents, SEPA extraction, statement-internal balance
138
- check) and @fin.cx/bankrec v1.1.0 (canonical signed-cent transactions, camt +
139
- mt940 adapters, cross-statement continuity control, confidence-scored matching
140
- engine: direction filter, Skonto window, tie-forces-review, no double
141
- settlement). @fin.cx/mt940parser v1.1.1 published for the first time
142
- (modernized: smartconfig v2, direct npm publish, pnpm pinned). Remaining B1:
143
- regression run against real TVC bank statements (user to provide), then wire
144
- auto/review/unmatched decisions to skr recipes in the consuming app.
145
-
146
- B1 `@fin.cx/camt` (CAMT.052/053/054; MT940 = legacy) + `@fin.cx/bankrec` (canonical
147
- decimal bank txn with SEPA refs, adapters, balance-chain continuity, confidence-scored
148
- matching, auto-post above threshold, review queue below).
149
-
150
- **B2 status 2026-07-09: RELEASED in skr v3.1.0** — open items DERIVED from the
151
- hashed v2 ledger (no drifting side-state): grouped by (personal account,
152
- belegfeld1), partial settlements book only the paid amount, full settlements
153
- with Skonto+VSt correction via the core recipe (ordinary audited postings),
154
- aging buckets, dunning metadata (OposMeta, process state only), control totals
155
- = aggregated personal ranges (feed HGB B.II.1/C.4 in D1). Dunning LETTERS out
156
- of scope as planned. A2 also DONE (chartdata v2.2.0 HGB mappings).
157
-
158
- B2 original scope: OPOS inside skr (ts/opos/:
159
- masters, open items, clearItems with Skonto+VAT correction, aging, dunning states;
160
- invariant: subledger == control account).
161
-
162
- **B3 status 2026-07-09: RELEASED as @fin.cx/assets v1.1.0** — pure-function
163
- Anlagenbuchhaltung: exact-cent AfA schedules (linear + degressive with switch,
164
- pro rata temporis), GWG immediate/Sammelposten, year-keyed policy data (GWG
165
- thresholds, degressive windows incl. Investitionsbooster 2025, BMF useful-life
166
- suggestions), disposals with Buchgewinn/-verlust, §284(3) Anlagespiegel (gross
167
- method, tie-outs tested), ledger-agnostic posting proposals for skr recipes.
168
- 12/12 tests. Remaining M-B: A3 taxonomy, then D1 consumes Anlagespiegel +
169
- getControlTotals + chartdata HGB mappings.
170
-
171
- B3 original scope: `@fin.cx/assets` (AfA schedules from BMF
172
- tables, GWG/degressive as year-keyed policy, Anlagespiegel → D1). B1 before live UStVA;
173
- B2/B3 may trail.
174
-
175
- ### M-C — `@fin.cx/elster` (ERiC via Rust bridge) — first-win lane
176
-
177
- Thin transport: validate / submitTest (Testmerker) / submitLive / confirmation PDF.
178
- Rust binary dlopens ERiC from operator-supplied ERIC_HOME (ERiC never enters npm/repo;
179
- version-compat matrix + checksum gate). Kennzahl computation in `@fin.cx/tax` (VAT module
180
- ships early). C1 bridge → C2 UStVA 3-month parallel-run (3 consecutive zero/explained-diff
181
- months required) → C2' live + E1 → C3 DFV/ZM/UStJE.
182
-
183
- **UStVA Kennzahl module RELEASED 2026-07-09 as @fin.cx/tax v1.1.0** —
184
- `computeUstva()`: pure aggregation of period account movements into UStVA
185
- Kennzahlen via chartdata mappings (81/86/41/43/48/60 bases, 66/61/67/62 taxes),
186
- form rounding done right (Bemessungsgrundlagen truncated to full euros on the
187
- period sum per Kennzahl; taxes cent-exact; output tax = form computation from
188
- truncated bases), igE/§13b bases from exact `scenarioBases` (skr taxScenario
189
- tags) with `(derived)` fallback from output-tax movements, Kz 47/85 split
190
- preserving the ledger total, Kz 83 Zahllast + Kz 39 Sondervorauszahlung,
191
- ledger-vs-form reconciliation with tolerance (default 5 EUR) and loud `issues`
192
- (unmapped revenue, unknown revenue-class accounts, undifferentiated output
193
- VAT). Soll/Ist is the CALLER's period selection; `taxationMethod` recorded on
194
- the result — open question #3 still needs answering before first filing.
195
- 12/12 tests. Remaining C2: skr-side glue (movements + scenario base extraction
196
- per period), then parallel-run diffing once ELSTER access exists.
197
-
198
- ### M-D — Year-end (`@fin.cx/jahresabschluss` + `@fin.cx/tax`, Q1–Q2 2027)
199
-
200
- **D1 CORE RELEASED 2026-07-09 as @fin.cx/jahresabschluss v1.1.0** (built early
201
- — all inputs existed): §266 Bilanz + §275 GKV GuV from chartdata mappings and
202
- exact-cent balances (loud failure on unmapped balances; Jahresergebnis derived
203
- twice and tied out on Passiva A.V; personal accounts auto-roll to B.II.1/C.4),
204
- §267/§267a size classes as year-keyed data (post-2024 thresholds + two-year
205
- rule), condensed statements for klein/kleinst. 10/10 tests. Remaining D1:
206
- Anhang skeleton, Anlagespiegel integration glue, real-data validation
207
- ("re-file the past" needs prior-year books).
208
-
209
- D1 §266/§275 Gliederung + §267 size classes + Anhang skeleton + Anlagespiegel. D3 tax
210
- engine (§4(5) EStG, §8b KStG, GewSt §8/§9 add-backs, loss carryforwards, KSt 15%+Soli,
211
- GewSt Hebesatz Bremen 460%; provisions posted back to skr). D2 E-Bilanz XBRL writer
212
- (ERiC validates locally — no heavyweight XBRL lib) via elster. D4 Offenlegung generator +
213
- checklist (semi-manual upload). Verify: "re-file the past" vs StB-filed prior year +
214
- Bescheide; tie-outs; paid StB review of first Abschluss.
215
-
216
- ### M-E — Operational readiness (thin, inside skr)
217
-
218
- E1 Verfahrensdoku generator (ships WITH first live UStVA — GoBD requires from go-live).
219
- E2 GDPdU/GoBD Z3 Datenträgerüberlassung (Beschreibungsstandard index.xml + IDEA CSVs, on
220
- BagIt export). E3 retention (10y books, 8y Belege post-2025).
221
-
222
- ## Waves
223
-
224
- 1. **W0 (now):** registrations; A1 pipeline; M0 start. ✓ calculation v1.1.0 released.
225
- 2. **W1 (Jul–Sep 2026):** M0 lands; C1; tax VAT module; A1; B1 MVP; parallel-run from
226
- 09/2026.
227
- 3. **W2 (Q4 2026):** live UStVA + E1 ⇒ monthly StB dependency removed. C3 DFV. B2/B3/A2/A3.
228
- 4. **W3 (Q1–Q2 2027):** D1→D3→D2→D4 for FY2026; StB review ⇒ fully solo from FY2027.
229
- 5. **Continuous:** E2/E3; annual maintenance ~4–8 wks/yr (ERiC Nov release = hard
230
- calendar item; taxonomy bump; form-year schemas; year-keyed tax parameters).
231
-
232
- ## Top risks
233
-
234
- 1. Incorrect live filing → parallel-run gate, re-file-the-past regression, ERiC+Testmerker
235
- CI, human sign-off, StB review yr 1.
236
- 2. ERiC licensing/platform (non-redistributable; ARM64 TBD) → ERIC_HOME + compat matrix;
237
- x86_64 first.
238
- 3. DATEV database rights on chart data → multi-source, provenance, legal review.
239
- 4. Completeness failures → balance-chain continuity as monthly-close gate; OPOS
240
- invariants.
241
- 5. Regulatory churn → year-keyed data concentrated in chartdata+elster; DATEV export as
242
- permanent escape hatch.
243
-
244
- ## Open questions (user)
245
-
246
- 1. Location of `fin-accountingbackend` repo (not on this machine; finance.plus used as
247
- reference).
248
- 2. ELSTER Organisationszertifikat present? Dauerfristverlängerung in place?
249
- 3. **Ist- oder Soll-Versteuerung (§20 UStG)?** Blocks Wave-1 VAT engine design.
250
- 4. Intra-EU B2B supplies (ZM needed)?
251
- 5. elster deployment host architecture (ERiC aarch64 TBD)?
252
- 6. chartdata public MIT immediately or after legal review?
253
- 7. Beleg archival: doclake vs skr export bundles?
254
- 8. StB cooperation for parallel-run (filed Kennzahlen + prior-year working papers)?
255
- 9. Festschreibung: posted==immutable OK, or correction window until UStVA submission?
256
- 10. RFC-3161 descope in M0 OK (loud failure instead of fake stub)?
257
- 11. One company per DB confirmed (sequences keyed skrType+fiscalYear)?
258
-
259
- ## Program gates
260
-
261
- - **Gate 1 (before live UStVA):** 3 zero/explained-diff parallel months + B1 continuity
262
- green + E1 published.
263
- - **Gate 2 (before FY2026 self-filing):** re-file-the-past matches StB filings +
264
- Bescheide; ERiC-valid E-Bilanz; StB review sign-off.