@fin.cx/tax 1.1.0 → 2.1.0

package/dist_ts/00_commitinfo_data.js

@@ -3,7 +3,7 @@
  */
 export const commitinfo = {
     name: '@fin.cx/tax',
-    version: '1.1.0',
+    version: '2.1.0',
     description: 'German tax computation engine: UStVA Kennzahl aggregation from ledger balances with form rounding, Zahllast and reconciliation checks — exact cents'
 };
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package/dist_ts/index.d.ts

@@ -1,3 +1,5 @@
 export * from './ustva.types.js';
 export * from './ustva.accounts.js';
 export * from './ustva.js';
+export * from './zm.js';
+export * from './rates.js';

package/dist_ts/index.js

@@ -1,4 +1,6 @@
 export * from './ustva.types.js';
 export * from './ustva.accounts.js';
 export * from './ustva.js';
-//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiaW5kZXguanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy9pbmRleC50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQSxjQUFjLGtCQUFrQixDQUFDO0FBQ2pDLGNBQWMscUJBQXFCLENBQUM7QUFDcEMsY0FBYyxZQUFZLENBQUMifQ==
+export * from './zm.js';
+export * from './rates.js';
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiaW5kZXguanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy9pbmRleC50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQSxjQUFjLGtCQUFrQixDQUFDO0FBQ2pDLGNBQWMscUJBQXFCLENBQUM7QUFDcEMsY0FBYyxZQUFZLENBQUM7QUFDM0IsY0FBYyxTQUFTLENBQUM7QUFDeEIsY0FBYyxZQUFZLENBQUMifQ==

package/dist_ts/rates.d.ts

@@ -0,0 +1,112 @@
+/**
+ * The rates of German VAT, dated: which rates German law sets for a supply
+ * carried out on a day, and the transition rules the administration granted
+ * around the rate changes of 2020 and 2021. The rate in force when the supply
+ * is carried out applies (§ 27 Abs. 1 Satz 1 UStG).
+ */
+/** A rate German law sets for a supply, and the days it applies to: from `from`, until `to` inclusive when it ended. */
+export interface IGermanVatRate {
+    ratePercent: number;
+    /** `YYYY-MM-DD` */
+    from: string;
+    /** `YYYY-MM-DD`, inclusive; absent while the rate is in force */
+    to?: string;
+    /** the rate this is: the general rate, the reduced rate, the 0 % of § 12 Abs. 3 UStG, or an average rate of § 24 Abs. 1 Satz 1 UStG by its number */
+    provision: 'general' | 'reduced' | 'zero' | 'average_nr1' | 'average_nr2' | 'average_nr3';
+    /** the provision that sets the rate for these days, and the act that set it */
+    basis: string;
+}
+/**
+ * The rates of German VAT, dated. The table begins on 2007-01-01.
+ * - The general rate, 19 % (§ 12 Abs. 1 UStG, since Art. 4 Nr. 1
+ *   Haushaltsbegleitgesetz 2006, BGBl. I S. 1402, from 2007-01-01), and the
+ *   reduced rate, 7 % (§ 12 Abs. 2 UStG). From 2020-07-01 to 2020-12-31, 16 %
+ *   and 5 % in their place (§ 28 Abs. 1, 2 UStG, Art. 3 Zweites
+ *   Corona-Steuerhilfegesetz, BGBl. I 2020 S. 1512).
+ * - § 24 Abs. 1 Satz 1 Nr. 2 UStG (Sägewerkserzeugnisse, Getränke and
+ *   alkoholische Flüssigkeiten of a farmer or forester taxed by average
+ *   rates): 19 %, the rate it states as read on gesetze-im-internet.de on
+ *   2026-09-27; 16 % from 2020-07-01 to 2020-12-31 (§ 24 Abs. 1 Satz 1 Nr. 2
+ *   i. V. m. § 28 Abs. 3 UStG, Art. 3 Zweites Corona-Steuerhilfegesetz, BGBl. I
+ *   2020 S. 1512, as the BMF letter of 30 June 2020, Rz. 1, cites it; the act's
+ *   own text was not read). That 19 % applied from 2007-01-01 is not verified
+ *   from the amending act: the table starts it there with the general rate.
+ * - The average rates of § 24 Abs. 1 Satz 1 UStG, at which a farmer or
+ *   forester taxed by them charges VAT on the invoice; the recipient deducts
+ *   it as input tax (§ 15 Abs. 1 Satz 1 Nr. 1 UStG). Each from the amending
+ *   act's text:
+ *   - Nr. 1, forestry products: 5,5 % from 2007-01-01 (Art. 4 Nr. 2
+ *     Buchst. a Doppelbuchst. aa Haushaltsbegleitgesetz 2006, "5 Prozent"
+ *     replaced by "5,5 Prozent"); unchanged since.
+ *   - Nr. 3, the other supplies: 10,7 % from 2007-01-01 (the same, Doppelbuchst.
+ *     cc, "9 Prozent" by "10,7 Prozent"); 9,5 % from 2022-01-01 (Art. 1 Nr. 5
+ *     Gesetz zur Umsetzung unionsrechtlicher Vorgaben im Umsatzsteuerrecht of
+ *     21.12.2021, BGBl. I S. 5250); 9,0 % from 2023-01-01 (Art. 12 Nr. 3 Achtes
+ *     Gesetz zur Änderung von Verbrauchsteuergesetzen of 24.10.2022, BGBl. I
+ *     S. 1838); 8,4 % from 2024-12-06 (Art. 24 Nr. 13 Jahressteuergesetz 2024
+ *     of 02.12.2024, BGBl. 2024 I Nr. 387, in force the day after its
+ *     promulgation on 2024-12-05, Art. 56 Abs. 1); 7,8 % from 2025-01-01
+ *     (Art. 25 Nr. 21 of the same, Art. 56 Abs. 7), the rate § 24 Abs. 1 Satz 1
+ *     Nr. 3 UStG states as read on gesetze-im-internet.de on 2026-09-25.
+ * - 0 % for the supplies of § 12 Abs. 3 UStG (photovoltaic installations:
+ *   the modules and components delivered to their operator, their
+ *   intra-Community acquisition, import and installation) from 2023-01-01
+ *   (Art. 16 Nr. 5 Jahressteuergesetz 2022 of 16.12.2022, BGBl. I S. 2294,
+ *   in force on 2023-01-01 by its Art. 43; the amending text as read on
+ *   buzer.de on 2026-09-28, § 12 Abs. 3 as read on gesetze-im-internet.de).
+ */
+export declare const GERMAN_VAT_RATES: readonly IGermanVatRate[];
+/**
+ * The rates of German VAT for a supply carried out on a day (`YYYY-MM-DD`),
+ * each once, in the order of `GERMAN_VAT_RATES`. `undefined` for a day before
+ * the table begins (2007-01-01): the table holds no law for it.
+ */
+export declare function germanVatRatesOn(dayArg: string): readonly number[] | undefined;
+/**
+ * A rate the administration names for some supplies of some days around a
+ * change of the rates, with its source and the supplies it covers. Whether a
+ * supply is one of them is a fact the caller states; this table cannot tell.
+ */
+export interface IGermanVatRateConcession {
+    ratePercent: number;
+    /**
+     * `required`: the letter says the rate is to be applied ("sind … anzuwenden");
+     * `accepted`: the letter allows it or does not object to it ("wird
+     * zugelassen", "wird nicht beanstandet"), and the law's rate of the day may be
+     * applied as well.
+     */
+    standing: 'required' | 'accepted';
+    /** `YYYY-MM-DD` */
+    from: string;
+    /** `YYYY-MM-DD`, inclusive */
+    to: string;
+    /** the BMF letter, its GZ and its Rz. */
+    source: string;
+    /** the supplies it covers, and what it allows */
+    covers: string;
+}
+/**
+ * The transition rules of the administration around the rate changes of
+ * 1 July 2020 and 1 January 2021, each read in the letter itself (the copies of
+ * 8 July 2020 and 5 November 2020 in the Internet Archive of the PDFs on
+ * bundesfinanzministerium.de, read 2026-09-27):
+ * - Rz. 44 of the letter of 30 June 2020 allows the new rates on
+ *   Bewirtungsleistungen in the night of 30 June to 1 July 2020 (accepted), and
+ *   Rz. 22 of the letter of 4 November 2020 requires them on Beherbergungen of
+ *   that night (required), which Rz. 44 had left out.
+ * - Rz. 46 of the letter of 30 June 2020 accepts the old rates, 19 and
+ *   7 percent, on supplies to entrepreneurs in July 2020, with the input tax
+ *   deduction of the stated tax.
+ * - Rz. 22 of the letter of 4 November 2020 allows 16 and 5 percent on
+ *   Bewirtungsleistungen and Beherbergungen in the night of 31 December 2020
+ *   to 1 January 2021.
+ * Not here: Rz. 47 of the letter of 30 June 2020 applies its rules "entsprechend"
+ * to the rise on 1 January 2021; the letters grant no deduction of 16 or
+ * 5 percent stated on a supply of January 2021 beyond the night above, except
+ * for advance payment invoices issued before 2021 (4 November 2020, Rz. 1 and
+ * 2), whose case needs the invoice's date. No letter on the § 24 changes of
+ * 2022, 2023, 2024-12-06 and 2025 was found.
+ */
+export declare const GERMAN_VAT_RATE_CONCESSIONS: readonly IGermanVatRateConcession[];
+/** The transition rules that cover a day of supply (`YYYY-MM-DD`), in the order of `GERMAN_VAT_RATE_CONCESSIONS`. */
+export declare function germanVatRateConcessionsOn(dayArg: string): readonly IGermanVatRateConcession[];

package/dist_ts/rates.js

@@ -0,0 +1,136 @@
+/**
+ * The rates of German VAT, dated: which rates German law sets for a supply
+ * carried out on a day, and the transition rules the administration granted
+ * around the rate changes of 2020 and 2021. The rate in force when the supply
+ * is carried out applies (§ 27 Abs. 1 Satz 1 UStG).
+ */
+const GENERAL = '§ 12 Abs. 1 UStG (Art. 4 Nr. 1 Haushaltsbegleitgesetz 2006, BGBl. I S. 1402)';
+const REDUCED = '§ 12 Abs. 2 UStG';
+const TEMPORARY = '§ 28 Abs. 1, 2 UStG (Art. 3 Zweites Corona-Steuerhilfegesetz, BGBl. I 2020 S. 1512)';
+const SPECIAL_AVERAGE = '§ 24 Abs. 1 Satz 1 Nr. 2 UStG';
+const FORESTRY = '§ 24 Abs. 1 Satz 1 Nr. 1 UStG (Art. 4 Nr. 2 Buchst. a Doppelbuchst. aa Haushaltsbegleitgesetz 2006)';
+const AVERAGE_OTHER = '§ 24 Abs. 1 Satz 1 Nr. 3 UStG';
+const ZERO = '§ 12 Abs. 3 UStG (Art. 16 Nr. 5 Jahressteuergesetz 2022 vom 16.12.2022, BGBl. I S. 2294, in force 2023-01-01 by its Art. 43)';
+/**
+ * The rates of German VAT, dated. The table begins on 2007-01-01.
+ * - The general rate, 19 % (§ 12 Abs. 1 UStG, since Art. 4 Nr. 1
+ *   Haushaltsbegleitgesetz 2006, BGBl. I S. 1402, from 2007-01-01), and the
+ *   reduced rate, 7 % (§ 12 Abs. 2 UStG). From 2020-07-01 to 2020-12-31, 16 %
+ *   and 5 % in their place (§ 28 Abs. 1, 2 UStG, Art. 3 Zweites
+ *   Corona-Steuerhilfegesetz, BGBl. I 2020 S. 1512).
+ * - § 24 Abs. 1 Satz 1 Nr. 2 UStG (Sägewerkserzeugnisse, Getränke and
+ *   alkoholische Flüssigkeiten of a farmer or forester taxed by average
+ *   rates): 19 %, the rate it states as read on gesetze-im-internet.de on
+ *   2026-09-27; 16 % from 2020-07-01 to 2020-12-31 (§ 24 Abs. 1 Satz 1 Nr. 2
+ *   i. V. m. § 28 Abs. 3 UStG, Art. 3 Zweites Corona-Steuerhilfegesetz, BGBl. I
+ *   2020 S. 1512, as the BMF letter of 30 June 2020, Rz. 1, cites it; the act's
+ *   own text was not read). That 19 % applied from 2007-01-01 is not verified
+ *   from the amending act: the table starts it there with the general rate.
+ * - The average rates of § 24 Abs. 1 Satz 1 UStG, at which a farmer or
+ *   forester taxed by them charges VAT on the invoice; the recipient deducts
+ *   it as input tax (§ 15 Abs. 1 Satz 1 Nr. 1 UStG). Each from the amending
+ *   act's text:
+ *   - Nr. 1, forestry products: 5,5 % from 2007-01-01 (Art. 4 Nr. 2
+ *     Buchst. a Doppelbuchst. aa Haushaltsbegleitgesetz 2006, "5 Prozent"
+ *     replaced by "5,5 Prozent"); unchanged since.
+ *   - Nr. 3, the other supplies: 10,7 % from 2007-01-01 (the same, Doppelbuchst.
+ *     cc, "9 Prozent" by "10,7 Prozent"); 9,5 % from 2022-01-01 (Art. 1 Nr. 5
+ *     Gesetz zur Umsetzung unionsrechtlicher Vorgaben im Umsatzsteuerrecht of
+ *     21.12.2021, BGBl. I S. 5250); 9,0 % from 2023-01-01 (Art. 12 Nr. 3 Achtes
+ *     Gesetz zur Änderung von Verbrauchsteuergesetzen of 24.10.2022, BGBl. I
+ *     S. 1838); 8,4 % from 2024-12-06 (Art. 24 Nr. 13 Jahressteuergesetz 2024
+ *     of 02.12.2024, BGBl. 2024 I Nr. 387, in force the day after its
+ *     promulgation on 2024-12-05, Art. 56 Abs. 1); 7,8 % from 2025-01-01
+ *     (Art. 25 Nr. 21 of the same, Art. 56 Abs. 7), the rate § 24 Abs. 1 Satz 1
+ *     Nr. 3 UStG states as read on gesetze-im-internet.de on 2026-09-25.
+ * - 0 % for the supplies of § 12 Abs. 3 UStG (photovoltaic installations:
+ *   the modules and components delivered to their operator, their
+ *   intra-Community acquisition, import and installation) from 2023-01-01
+ *   (Art. 16 Nr. 5 Jahressteuergesetz 2022 of 16.12.2022, BGBl. I S. 2294,
+ *   in force on 2023-01-01 by its Art. 43; the amending text as read on
+ *   buzer.de on 2026-09-28, § 12 Abs. 3 as read on gesetze-im-internet.de).
+ */
+export const GERMAN_VAT_RATES = [
+    { ratePercent: 19, from: '2007-01-01', to: '2020-06-30', provision: 'general', basis: GENERAL },
+    { ratePercent: 19, from: '2021-01-01', provision: 'general', basis: GENERAL },
+    { ratePercent: 7, from: '2007-01-01', to: '2020-06-30', provision: 'reduced', basis: REDUCED },
+    { ratePercent: 7, from: '2021-01-01', provision: 'reduced', basis: REDUCED },
+    { ratePercent: 0, from: '2023-01-01', provision: 'zero', basis: ZERO },
+    { ratePercent: 16, from: '2020-07-01', to: '2020-12-31', provision: 'general', basis: `${TEMPORARY}, in place of the rate of § 12 Abs. 1 UStG` },
+    { ratePercent: 5, from: '2020-07-01', to: '2020-12-31', provision: 'reduced', basis: `${TEMPORARY}, in place of the rate of § 12 Abs. 2 UStG` },
+    { ratePercent: 19, from: '2007-01-01', to: '2020-06-30', provision: 'average_nr2', basis: `${SPECIAL_AVERAGE} (the act that set 19 % from 2007-01-01 not verified)` },
+    { ratePercent: 19, from: '2021-01-01', provision: 'average_nr2', basis: `${SPECIAL_AVERAGE} (19 % as read on gesetze-im-internet.de, 2026-09-27)` },
+    { ratePercent: 16, from: '2020-07-01', to: '2020-12-31', provision: 'average_nr2', basis: `${SPECIAL_AVERAGE} i. V. m. § 28 Abs. 3 UStG (Art. 3 Zweites Corona-Steuerhilfegesetz, BGBl. I 2020 S. 1512, as cited by BMF 30.06.2020 Rz. 1)` },
+    { ratePercent: 5.5, from: '2007-01-01', provision: 'average_nr1', basis: FORESTRY },
+    { ratePercent: 10.7, from: '2007-01-01', to: '2021-12-31', provision: 'average_nr3', basis: `${AVERAGE_OTHER} (Art. 4 Nr. 2 Buchst. a Doppelbuchst. cc Haushaltsbegleitgesetz 2006)` },
+    { ratePercent: 9.5, from: '2022-01-01', to: '2022-12-31', provision: 'average_nr3', basis: `${AVERAGE_OTHER} (Art. 1 Nr. 5 Gesetz zur Umsetzung unionsrechtlicher Vorgaben im Umsatzsteuerrecht, BGBl. I 2021 S. 5250)` },
+    { ratePercent: 9, from: '2023-01-01', to: '2024-12-05', provision: 'average_nr3', basis: `${AVERAGE_OTHER} (Art. 12 Nr. 3 Achtes Gesetz zur Änderung von Verbrauchsteuergesetzen, BGBl. I 2022 S. 1838)` },
+    { ratePercent: 8.4, from: '2024-12-06', to: '2024-12-31', provision: 'average_nr3', basis: `${AVERAGE_OTHER} (Art. 24 Nr. 13 Jahressteuergesetz 2024, BGBl. 2024 I Nr. 387)` },
+    { ratePercent: 7.8, from: '2025-01-01', provision: 'average_nr3', basis: `${AVERAGE_OTHER} (Art. 25 Nr. 21 Jahressteuergesetz 2024, BGBl. 2024 I Nr. 387)` },
+];
+const TABLE_BEGINS = '2007-01-01';
+const assertDay = (dayArg) => {
+    const match = /^(\d{4})-(\d{2})-(\d{2})$/.exec(dayArg);
+    const date = match ? new Date(Date.UTC(Number(match[1]), Number(match[2]) - 1, Number(match[3]))) : undefined;
+    if (!date || date.toISOString().slice(0, 10) !== dayArg) {
+        throw new Error(`a day of supply is written YYYY-MM-DD, got '${dayArg}'`);
+    }
+};
+/**
+ * The rates of German VAT for a supply carried out on a day (`YYYY-MM-DD`),
+ * each once, in the order of `GERMAN_VAT_RATES`. `undefined` for a day before
+ * the table begins (2007-01-01): the table holds no law for it.
+ */
+export function germanVatRatesOn(dayArg) {
+    assertDay(dayArg);
+    if (dayArg < TABLE_BEGINS) {
+        return undefined;
+    }
+    return [...new Set(GERMAN_VAT_RATES
+            .filter((rateArg) => rateArg.from <= dayArg && (rateArg.to === undefined || dayArg <= rateArg.to))
+            .map((rateArg) => rateArg.ratePercent))];
+}
+const BMF_2020_06_30 = 'BMF-Schreiben vom 30. Juni 2020, III C 2 - S 7030/20/10009 :004, BStBl I S. 584';
+const BMF_2020_11_04 = 'BMF-Schreiben vom 4. November 2020, III C 2 - S 7030/20/10009 :016';
+const NIGHT_2020_06_30_BEWIRTUNG = 'Bewirtungsleistungen (food and drink for consumption on the spot, tobacco and the like) in the night of 30 June to 1 July 2020, at the rates in force from 1 July 2020 ("wird zugelassen")';
+const NIGHT_2020_06_30_BEHERBERGUNG = 'Beherbergungen and the services that go with them in the night of 30 June to 1 July 2020, at the rates in force from 1 July 2020 ("sind … anzuwenden"; the letter of 30 June 2020, Rz. 44, had left them out)';
+const JULY_2020 = '("wird es … nicht beanstandet") a supply to an entrepreneur carried out in July 2020 whose invoice states the rate in force before 1 July 2020 and whose supplier paid that tax: the invoice need not be corrected, and a recipient entitled to deduct input tax deducts the tax as stated (for § 13b supplies, the tax the recipient computed)';
+const NIGHT_2020_12_31 = 'Bewirtungsleistungen, and Beherbergungen with the services that go with them, in the night of 31 December 2020 to 1 January 2021, at the rates of 16 and 5 percent ("wird zugelassen")';
+/**
+ * The transition rules of the administration around the rate changes of
+ * 1 July 2020 and 1 January 2021, each read in the letter itself (the copies of
+ * 8 July 2020 and 5 November 2020 in the Internet Archive of the PDFs on
+ * bundesfinanzministerium.de, read 2026-09-27):
+ * - Rz. 44 of the letter of 30 June 2020 allows the new rates on
+ *   Bewirtungsleistungen in the night of 30 June to 1 July 2020 (accepted), and
+ *   Rz. 22 of the letter of 4 November 2020 requires them on Beherbergungen of
+ *   that night (required), which Rz. 44 had left out.
+ * - Rz. 46 of the letter of 30 June 2020 accepts the old rates, 19 and
+ *   7 percent, on supplies to entrepreneurs in July 2020, with the input tax
+ *   deduction of the stated tax.
+ * - Rz. 22 of the letter of 4 November 2020 allows 16 and 5 percent on
+ *   Bewirtungsleistungen and Beherbergungen in the night of 31 December 2020
+ *   to 1 January 2021.
+ * Not here: Rz. 47 of the letter of 30 June 2020 applies its rules "entsprechend"
+ * to the rise on 1 January 2021; the letters grant no deduction of 16 or
+ * 5 percent stated on a supply of January 2021 beyond the night above, except
+ * for advance payment invoices issued before 2021 (4 November 2020, Rz. 1 and
+ * 2), whose case needs the invoice's date. No letter on the § 24 changes of
+ * 2022, 2023, 2024-12-06 and 2025 was found.
+ */
+export const GERMAN_VAT_RATE_CONCESSIONS = [
+    { ratePercent: 16, standing: 'accepted', from: '2020-06-30', to: '2020-06-30', source: `${BMF_2020_06_30}, Rz. 44; ${BMF_2020_11_04}, Rz. 22`, covers: NIGHT_2020_06_30_BEWIRTUNG },
+    { ratePercent: 5, standing: 'accepted', from: '2020-06-30', to: '2020-06-30', source: `${BMF_2020_06_30}, Rz. 44; ${BMF_2020_11_04}, Rz. 22`, covers: NIGHT_2020_06_30_BEWIRTUNG },
+    { ratePercent: 16, standing: 'required', from: '2020-06-30', to: '2020-06-30', source: `${BMF_2020_11_04}, Rz. 22`, covers: NIGHT_2020_06_30_BEHERBERGUNG },
+    { ratePercent: 5, standing: 'required', from: '2020-06-30', to: '2020-06-30', source: `${BMF_2020_11_04}, Rz. 22`, covers: NIGHT_2020_06_30_BEHERBERGUNG },
+    { ratePercent: 19, standing: 'accepted', from: '2020-07-01', to: '2020-07-31', source: `${BMF_2020_06_30}, Rz. 46`, covers: JULY_2020 },
+    { ratePercent: 7, standing: 'accepted', from: '2020-07-01', to: '2020-07-31', source: `${BMF_2020_06_30}, Rz. 46`, covers: JULY_2020 },
+    { ratePercent: 16, standing: 'accepted', from: '2021-01-01', to: '2021-01-01', source: `${BMF_2020_11_04}, Rz. 22`, covers: NIGHT_2020_12_31 },
+    { ratePercent: 5, standing: 'accepted', from: '2021-01-01', to: '2021-01-01', source: `${BMF_2020_11_04}, Rz. 22`, covers: NIGHT_2020_12_31 },
+];
+/** The transition rules that cover a day of supply (`YYYY-MM-DD`), in the order of `GERMAN_VAT_RATE_CONCESSIONS`. */
+export function germanVatRateConcessionsOn(dayArg) {
+    assertDay(dayArg);
+    return GERMAN_VAT_RATE_CONCESSIONS.filter((entryArg) => entryArg.from <= dayArg && dayArg <= entryArg.to);
+}
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoicmF0ZXMuanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy9yYXRlcy50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQTs7Ozs7R0FLRztBQWVILE1BQU0sT0FBTyxHQUFHLDhFQUE4RSxDQUFDO0FBQy9GLE1BQU0sT0FBTyxHQUFHLGtCQUFrQixDQUFDO0FBQ25DLE1BQU0sU0FBUyxHQUFHLHFGQUFxRixDQUFDO0FBQ3hHLE1BQU0sZUFBZSxHQUFHLCtCQUErQixDQUFDO0FBQ3hELE1BQU0sUUFBUSxHQUFHLHFHQUFxRyxDQUFDO0FBQ3ZILE1BQU0sYUFBYSxHQUFHLCtCQUErQixDQUFDO0FBQ3RELE1BQU0sSUFBSSxHQUFHLDhIQUE4SCxDQUFDO0FBRTVJOzs7Ozs7Ozs7Ozs7Ozs7Ozs7Ozs7Ozs7Ozs7Ozs7Ozs7Ozs7OztHQXNDRztBQUNILE1BQU0sQ0FBQyxNQUFNLGdCQUFnQixHQUE4QjtJQUN6RCxFQUFFLFdBQVcsRUFBRSxFQUFFLEVBQUUsSUFBSSxFQUFFLFlBQVksRUFBRSxFQUFFLEVBQUUsWUFBWSxFQUFFLFNBQVMsRUFBRSxTQUFTLEVBQUUsS0FBSyxFQUFFLE9BQU8sRUFBRTtJQUMvRixFQUFFLFdBQVcsRUFBRSxFQUFFLEVBQUUsSUFBSSxFQUFFLFlBQVksRUFBRSxTQUFTLEVBQUUsU0FBUyxFQUFFLEtBQUssRUFBRSxPQUFPLEVBQUU7SUFDN0UsRUFBRSxXQUFXLEVBQUUsQ0FBQyxFQUFFLElBQUksRUFBRSxZQUFZLEVBQUUsRUFBRSxFQUFFLFlBQVksRUFBRSxTQUFTLEVBQUUsU0FBUyxFQUFFLEtBQUssRUFBRSxPQUFPLEVBQUU7SUFDOUYsRUFBRSxXQUFXLEVBQUUsQ0FBQyxFQUFFLElBQUksRUFBRSxZQUFZLEVBQUUsU0FBUyxFQUFFLFNBQVMsRUFBRSxLQUFLLEVBQUUsT0FBTyxFQUFFO0lBQzVFLEVBQUUsV0FBVyxFQUFFLENBQUMsRUFBRSxJQUFJLEVBQUUsWUFBWSxFQUFFLFNBQVMsRUFBRSxNQUFNLEVBQUUsS0FBSyxFQUFFLElBQUksRUFBRTtJQUN0RSxFQUFFLFdBQVcsRUFBRSxFQUFFLEVBQUUsSUFBSSxFQUFFLFlBQVksRUFBRSxFQUFFLEVBQUUsWUFBWSxFQUFFLFNBQVMsRUFBRSxTQUFTLEVBQUUsS0FBSyxFQUFFLEdBQUcsU0FBUyw0Q0FBNEMsRUFBRTtJQUNoSixFQUFFLFdBQVcsRUFBRSxDQUFDLEVBQUUsSUFBSSxFQUFFLFlBQVksRUFBRSxFQUFFLEVBQUUsWUFBWSxFQUFFLFNBQVMsRUFBRSxTQUFTLEVBQUUsS0FBSyxFQUFFLEdBQUcsU0FBUyw0Q0FBNEMsRUFBRTtJQUMvSSxFQUFFLFdBQVcsRUFBRSxFQUFFLEVBQUUsSUFBSSxFQUFFLFlBQVksRUFBRSxFQUFFLEVBQUUsWUFBWSxFQUFFLFNBQVMsRUFBRSxhQUFhLEVBQUUsS0FBSyxFQUFFLEdBQUcsZUFBZSx1REFBdUQsRUFBRTtJQUNySyxFQUFFLFdBQVcsRUFBRSxFQUFFLEVBQUUsSUFBSSxFQUFFLFlBQVksRUFBRSxTQUFTLEVBQUUsYUFBYSxFQUFFLEtBQUssRUFBRSxHQUFHLGVBQWUsdURBQXVELEVBQUU7SUFDbkosRUFBRSxXQUFXLEVBQUUsRUFBRSxFQUFFLElBQUksRUFBRSxZQUFZLEVBQUUsRUFBRSxFQUFFLFlBQVksRUFBRSxTQUFTLEVBQUUsYUFBYSxFQUFFLEtBQUssRUFBRSxHQUFHLGVBQWUsOEhBQThILEVBQUU7SUFDNU8sRUFBRSxXQUFXLEVBQUUsR0FBRyxFQUFFLElBQUksRUFBRSxZQUFZLEVBQUUsU0FBUyxFQUFFLGFBQWEsRUFBRSxLQUFLLEVBQUUsUUFBUSxFQUFFO0lBQ25GLEVBQUUsV0FBVyxFQUFFLElBQUksRUFBRSxJQUFJLEVBQUUsWUFBWSxFQUFFLEVBQUUsRUFBRSxZQUFZLEVBQUUsU0FBUyxFQUFFLGFBQWEsRUFBRSxLQUFLLEVBQUUsR0FBRyxhQUFhLHdFQUF3RSxFQUFFO0lBQ3RMLEVBQUUsV0FBVyxFQUFFLEdBQUcsRUFBRSxJQUFJLEVBQUUsWUFBWSxFQUFFLEVBQUUsRUFBRSxZQUFZLEVBQUUsU0FBUyxFQUFFLGFBQWEsRUFBRSxLQUFLLEVBQUUsR0FBRyxhQUFhLDRHQUE0RyxFQUFFO0lBQ3pOLEVBQUUsV0FBVyxFQUFFLENBQUMsRUFBRSxJQUFJLEVBQUUsWUFBWSxFQUFFLEVBQUUsRUFBRSxZQUFZLEVBQUUsU0FBUyxFQUFFLGFBQWEsRUFBRSxLQUFLLEVBQUUsR0FBRyxhQUFhLCtGQUErRixFQUFFO0lBQzFNLEVBQUUsV0FBVyxFQUFFLEdBQUcsRUFBRSxJQUFJLEVBQUUsWUFBWSxFQUFFLEVBQUUsRUFBRSxZQUFZLEVBQUUsU0FBUyxFQUFFLGFBQWEsRUFBRSxLQUFLLEVBQUUsR0FBRyxhQUFhLGlFQUFpRSxFQUFFO0lBQzlLLEVBQUUsV0FBVyxFQUFFLEdBQUcsRUFBRSxJQUFJLEVBQUUsWUFBWSxFQUFFLFNBQVMsRUFBRSxhQUFhLEVBQUUsS0FBSyxFQUFFLEdBQUcsYUFBYSxpRUFBaUUsRUFBRTtDQUM3SixDQUFDO0FBRUYsTUFBTSxZQUFZLEdBQUcsWUFBWSxDQUFDO0FBRWxDLE1BQU0sU0FBUyxHQUFHLENBQUMsTUFBYyxFQUFRLEVBQUU7SUFDekMsTUFBTSxLQUFLLEdBQUcsMkJBQTJCLENBQUMsSUFBSSxDQUFDLE1BQU0sQ0FBQyxDQUFDO0lBQ3ZELE1BQU0sSUFBSSxHQUFHLEtBQUssQ0FBQyxDQUFDLENBQUMsSUFBSSxJQUFJLENBQUMsSUFBSSxDQUFDLEdBQUcsQ0FBQyxNQUFNLENBQUMsS0FBSyxDQUFDLENBQUMsQ0FBQyxDQUFDLEVBQUUsTUFBTSxDQUFDLEtBQUssQ0FBQyxDQUFDLENBQUMsQ0FBQyxHQUFHLENBQUMsRUFBRSxNQUFNLENBQUMsS0FBSyxDQUFDLENBQUMsQ0FBQyxDQUFDLENBQUMsQ0FBQyxDQUFDLENBQUMsQ0FBQyxTQUFTLENBQUM7SUFDOUcsSUFBSSxDQUFDLElBQUksSUFBSSxJQUFJLENBQUMsV0FBVyxFQUFFLENBQUMsS0FBSyxDQUFDLENBQUMsRUFBRSxFQUFFLENBQUMsS0FBSyxNQUFNLEVBQUUsQ0FBQztRQUN4RCxNQUFNLElBQUksS0FBSyxDQUFDLCtDQUErQyxNQUFNLEdBQUcsQ0FBQyxDQUFDO0lBQzVFLENBQUM7QUFDSCxDQUFDLENBQUM7QUFFRjs7OztHQUlHO0FBQ0gsTUFBTSxVQUFVLGdCQUFnQixDQUFDLE1BQWM7SUFDN0MsU0FBUyxDQUFDLE1BQU0sQ0FBQyxDQUFDO0lBQ2xCLElBQUksTUFBTSxHQUFHLFlBQVksRUFBRSxDQUFDO1FBQzFCLE9BQU8sU0FBUyxDQUFDO0lBQ25CLENBQUM7SUFDRCxPQUFPLENBQUMsR0FBRyxJQUFJLEdBQUcsQ0FBQyxnQkFBZ0I7YUFDaEMsTUFBTSxDQUFDLENBQUMsT0FBTyxFQUFFLEVBQUUsQ0FBQyxPQUFPLENBQUMsSUFBSSxJQUFJLE1BQU0sSUFBSSxDQUFDLE9BQU8sQ0FBQyxFQUFFLEtBQUssU0FBUyxJQUFJLE1BQU0sSUFBSSxPQUFPLENBQUMsRUFBRSxDQUFDLENBQUM7YUFDakcsR0FBRyxDQUFDLENBQUMsT0FBTyxFQUFFLEVBQUUsQ0FBQyxPQUFPLENBQUMsV0FBVyxDQUFDLENBQUMsQ0FBQyxDQUFDO0FBQzdDLENBQUM7QUEwQkQsTUFBTSxjQUFjLEdBQUcsaUZBQWlGLENBQUM7QUFDekcsTUFBTSxjQUFjLEdBQUcsb0VBQW9FLENBQUM7QUFDNUYsTUFBTSwwQkFBMEIsR0FBRyw0TEFBNEwsQ0FBQztBQUNoTyxNQUFNLDZCQUE2QixHQUFHLCtNQUErTSxDQUFDO0FBQ3RQLE1BQU0sU0FBUyxHQUFHLGlWQUFpVixDQUFDO0FBQ3BXLE1BQU0sZ0JBQWdCLEdBQUcsd0xBQXdMLENBQUM7QUFFbE47Ozs7Ozs7Ozs7Ozs7Ozs7Ozs7OztHQXFCRztBQUNILE1BQU0sQ0FBQyxNQUFNLDJCQUEyQixHQUF3QztJQUM5RSxFQUFFLFdBQVcsRUFBRSxFQUFFLEVBQUUsUUFBUSxFQUFFLFVBQVUsRUFBRSxJQUFJLEVBQUUsWUFBWSxFQUFFLEVBQUUsRUFBRSxZQUFZLEVBQUUsTUFBTSxFQUFFLEdBQUcsY0FBYyxhQUFhLGNBQWMsVUFBVSxFQUFFLE1BQU0sRUFBRSwwQkFBMEIsRUFBRTtJQUNuTCxFQUFFLFdBQVcsRUFBRSxDQUFDLEVBQUUsUUFBUSxFQUFFLFVBQVUsRUFBRSxJQUFJLEVBQUUsWUFBWSxFQUFFLEVBQUUsRUFBRSxZQUFZLEVBQUUsTUFBTSxFQUFFLEdBQUcsY0FBYyxhQUFhLGNBQWMsVU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package/dist_ts/ustva.accounts.d.ts

@@ -4,7 +4,9 @@
  * the bases); the tax module needs them for reconciliation and for deriving
  * igE/§13b bases when no scenario bases are supplied.
  *
- * Numbers match the @fin.cx/skr account policies (SKR03/SKR04 defaults).
+ * Numbers follow the DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04
+ * (Art.-Nr. 11175), "Gültig für 2026", and match the @fin.cx/skr account
+ * policies (SKR03/SKR04 defaults).
  */
 import type { TChartName } from '@fin.cx/chartdata';
 import type { IVatAccountSet } from './ustva.types.js';

package/dist_ts/ustva.accounts.js

@@ -3,7 +3,8 @@ export const VAT_ACCOUNTS = {
         outputStandard: ['1776'],
         outputReduced: ['1771'],
         outputGeneric: ['1770'],
-        outputIntraEuAcquisition: ['1784'],
+        outputIntraEuAcquisition: ['1774'],
+        outputIntraEuAcquisitionNewVehicles: ['1784'],
         outputReverseCharge: ['1787'],
     },
     SKR04: {
@@ -11,7 +12,8 @@ export const VAT_ACCOUNTS = {
         outputReduced: ['3801'],
         outputGeneric: ['3800'],
         outputIntraEuAcquisition: ['3804'],
+        outputIntraEuAcquisitionNewVehicles: ['3834'],
         outputReverseCharge: ['3837'],
     },
 };
-//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoidXN0dmEuYWNjb3VudHMuanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy91c3R2YS5hY2NvdW50cy50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFXQSxNQUFNLENBQUMsTUFBTSxZQUFZLEdBQXVDO0lBQzlELEtBQUssRUFBRTtRQUNMLGNBQWMsRUFBRSxDQUFDLE1BQU0sQ0FBQztRQUN4QixhQUFhLEVBQUUsQ0FBQyxNQUFNLENBQUM7UUFDdkIsYUFBYSxFQUFFLENBQUMsTUFBTSxDQUFDO1FBQ3ZCLHdCQUF3QixFQUFFLENBQUMsTUFBTSxDQUFDO1FBQ2xDLG1CQUFtQixFQUFFLENBQUMsTUFBTSxDQUFDO0tBQzlCO0lBQ0QsS0FBSyxFQUFFO1FBQ0wsY0FBYyxFQUFFLENBQUMsTUFBTSxDQUFDO1FBQ3hCLGFBQWEsRUFBRSxDQUFDLE1BQU0sQ0FBQztRQUN2QixhQUFhLEVBQUUsQ0FBQyxNQUFNLENBQUM7UUFDdkIsd0JBQXdCLEVBQUUsQ0FBQyxNQUFNLENBQUM7UUFDbEMsbUJBQW1CLEVBQUUsQ0FBQyxNQUFNLENBQUM7S0FDOUI7Q0FDRixDQUFDIn0=
+//# sourceMappingURL=data:application/json;base64,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

package/dist_ts/ustva.d.ts

@@ -1,2 +1,19 @@
 import type { IUstvaInput, IUstvaResult } from './ustva.types.js';
+/**
+ * The labels of the Kennzahlen this module fills. Kz 21, 45 and 87 carry the
+ * titles of their fields in ELSTER's "Anleitung zur UStVA 2026" (read
+ * 2026-09-25).
+ */
+export declare const USTVA_KENNZAHL_LABELS: Readonly<Record<number, string>>;
+/**
+ * The Kennzahlen this module fills, in the order of the UStVA 2026 form
+ * (ELSTER, "Anleitung zur UStVA 2026"): taxable supplies (81, 86, 87), tax-free
+ * supplies (41, 43, 48), intra-Community acquisitions (89, 93), the tax the
+ * recipient owes (46/47, 84/85), supplies whose recipient owes the tax (60),
+ * services in the rest of the Community (21), other non-taxable turnover (45),
+ * input tax (66, 61, 62, 67), the Sondervorauszahlung (39) and the result (83).
+ * A Kennzahl computed but not listed here is reported as an issue, never
+ * dropped.
+ */
+export declare const USTVA_KENNZAHL_ORDER: readonly number[];
 export declare function computeUstva(input: IUstvaInput): IUstvaResult;

package/dist_ts/ustva.js

@@ -21,9 +21,15 @@
 import { vatFromNetCents } from '@fin.cx/calculation';
 import { getChart } from '@fin.cx/chartdata';
 import { VAT_ACCOUNTS } from './ustva.accounts.js';
-const KENNZAHL_LABELS = {
+/**
+ * The labels of the Kennzahlen this module fills. Kz 21, 45 and 87 carry the
+ * titles of their fields in ELSTER's "Anleitung zur UStVA 2026" (read
+ * 2026-09-25).
+ */
+export const USTVA_KENNZAHL_LABELS = {
     81: 'Steuerpflichtige Umsätze 19 %',
     86: 'Steuerpflichtige Umsätze 7 %',
+    87: 'Steuerpflichtige Lieferungen und sonstige Leistungen (0 %)',
     89: 'Innergemeinschaftliche Erwerbe 19 %',
     93: 'Innergemeinschaftliche Erwerbe 7 %',
     41: 'Steuerfreie innergemeinschaftliche Lieferungen',
@@ -34,6 +40,8 @@ const KENNZAHL_LABELS = {
     84: 'Andere Leistungen eines im Ausland ansässigen Unternehmers (§13b)',
     85: 'Steuer zu Kennzahl 84',
     60: 'Steuerpflichtige Umsätze, für die der Leistungsempfänger die Steuer schuldet (§13b)',
+    21: 'Sonstige Leistungen im übrigen Gemeinschaftsgebiet',
+    45: 'Übrige nicht steuerbare Umsätze (Leistungsort nicht im Inland)',
     66: 'Vorsteuer aus Rechnungen anderer Unternehmer',
     61: 'Vorsteuer aus innergemeinschaftlichem Erwerb',
     62: 'Entrichtete Einfuhrumsatzsteuer',
@@ -41,8 +49,17 @@ const KENNZAHL_LABELS = {
     39: 'Anrechnung der Sondervorauszahlung (Dauerfristverlängerung)',
     83: 'Verbleibende Umsatzsteuer-Vorauszahlung / Überschuss',
 };
-/** result order follows the form sections */
-const KENNZAHL_ORDER = [81, 86, 89, 93, 41, 43, 48, 46, 47, 84, 85, 60, 66, 61, 62, 67, 39, 83];
+/**
+ * The Kennzahlen this module fills, in the order of the UStVA 2026 form
+ * (ELSTER, "Anleitung zur UStVA 2026"): taxable supplies (81, 86, 87), tax-free
+ * supplies (41, 43, 48), intra-Community acquisitions (89, 93), the tax the
+ * recipient owes (46/47, 84/85), supplies whose recipient owes the tax (60),
+ * services in the rest of the Community (21), other non-taxable turnover (45),
+ * input tax (66, 61, 62, 67), the Sondervorauszahlung (39) and the result (83).
+ * A Kennzahl computed but not listed here is reported as an issue, never
+ * dropped.
+ */
+export const USTVA_KENNZAHL_ORDER = [81, 86, 87, 41, 43, 48, 89, 93, 46, 47, 84, 85, 60, 21, 45, 66, 61, 62, 67, 39, 83];
 /** full euros, cents truncated toward zero (form rule for bases) */
 function truncateToEur(cents) {
     return Math.trunc(cents / 100);
@@ -105,6 +122,10 @@ export function computeUstva(input) {
             ledgerRcOutputCents += -signedCents;
             continue;
         }
+        if (vatAccounts.outputIntraEuAcquisitionNewVehicles.includes(accountNumber)) {
+            issues.push(`account ${accountNumber} (output VAT on the intra-EU acquisition of new vehicles from suppliers without a VAT ID) carries ${-signedCents} cents — this module does not compute that acquisition; ordinary igE output VAT at 19 % belongs on ${vatAccounts.outputIntraEuAcquisition.join('/')}`);
+            continue;
+        }
         const account = byNumber.get(accountNumber);
         if (!account) {
             const numeric = Number.parseInt(accountNumber, 10);
@@ -204,7 +225,7 @@ export function computeUstva(input) {
             kennzahl,
             kind,
             value,
-            label: KENNZAHL_LABELS[kennzahl] ?? `Kennzahl ${kennzahl}`,
+            label: USTVA_KENNZAHL_LABELS[kennzahl] ?? `Kennzahl ${kennzahl}`,
             accounts,
         });
     };
@@ -256,7 +277,13 @@ export function computeUstva(input) {
     if (kzValue(67) !== 0 || kz47Cents !== 0 || kz85Cents !== 0) {
         checks.push(`§13b input vs output tax: Kz 67 ${kzValue(67)} vs Kz 47+85 ${kz47Cents + kz85Cents} (diff ${rcDeductionDiff}; non-zero = partial deduction or inconsistency)`);
     }
-    const kennzahlen = KENNZAHL_ORDER.filter((kennzahl) => values.has(kennzahl)).map((kennzahl) => values.get(kennzahl));
+    const kennzahlen = USTVA_KENNZAHL_ORDER.filter((kennzahl) => values.has(kennzahl)).map((kennzahl) => values.get(kennzahl));
+    // a figure the form order does not place would be left out of the filing: say so instead
+    for (const [kennzahl, value] of values) {
+        if (!USTVA_KENNZAHL_ORDER.includes(kennzahl)) {
+            issues.push(`Kennzahl ${kennzahl} (from ${value.accounts.join(', ')}) has no place in this module's form order — it cannot be filed; add it to USTVA_KENNZAHL_ORDER`);
+        }
+    }
     return {
         chart: input.chart,
         year: input.year,
@@ -273,4 +300,4 @@ export function computeUstva(input) {
         issues,
     };
 }
-//# 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package/dist_ts/ustva.types.d.ts

@@ -36,6 +36,12 @@ export interface IVatAccountSet {
     outputGeneric: string[];
     /** Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 % */
     outputIntraEuAcquisition: string[];
+    /**
+     * Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von
+     * Lieferanten ohne USt-IdNr. — not computed by this module; non-zero
+     * movements are flagged
+     */
+    outputIntraEuAcquisitionNewVehicles: string[];
     /** Umsatzsteuer nach §13b UStG 19 % */
     outputReverseCharge: string[];
 }

package/dist_ts/zm.d.ts

@@ -0,0 +1,92 @@
+/**
+ * The Zusammenfassende Meldung (§ 18a UStG): its lines, and the CSV the
+ * ELSTER (or BZSt-Online-Portal) online form imports. Pure; the caller
+ * decides which supplies of which period go in (§ 18a Abs. 1, 2, 8 UStG) and
+ * transmits the form itself, authenticated, as § 18a requires.
+ *
+ * Sources, read 2026-09-25:
+ * - ELSTER, "Import von Meldelisten zur Zusammenfassenden Meldung"
+ *   (helpGlobal `zmdo_import_eop`, CSV version 3.0) and the general
+ *   "Anleitung zur Erstellung von CSV-Dateien für die Importfunktion":
+ *   UTF-8; line 1 `#v3.0`; the form's example adds `#ve3.2.1`; one line of
+ *   field names; then the lines, one per record "Meldezeilen (Satzart 1)":
+ *   USt-IdNr. AN(7,14) beginning with a country code of the list; Summe
+ *   (Euro) N(11), "eine ganze Zahl", minus allowed; Art der Leistung A(1),
+ *   `L` innergemeinschaftliche Lieferung, `S` sonstige Leistung, `D`
+ *   Dreiecksgeschäft. At most 1 500 lines. The example separates its lines
+ *   with a line feed and its fields with `,`.
+ * - BZSt, "Zusammenfassende Meldung - Fragen und Antworten"
+ *   (bzst.de …/ZusammenfassendeMeldung/FAQ/faq_zm.html, read 2026-09-27),
+ *   Brexit: a Northern Irish business has a VAT ID with `XI`; the ZM states
+ *   the intra-Community supplies, triangular trades and § 6b transfers to it,
+ *   while services to recipients in Northern Ireland follow the rules for the
+ *   third-country territory and are not reported (Art. 8 of the Protocol on
+ *   Ireland/Northern Ireland covers goods only).
+ * - BZSt, "Anleitung zur Zusammenfassenden Meldung" (USt ZM 1/2021): one line
+ *   per recipient and kind in a period, the bases summed (Tz. 8, 11); a later
+ *   change of the base netted into the period of the change, possibly
+ *   negative (Tz. 10); no "Nullmeldungen" (III.1); a correction states the
+ *   correct totals, and `0` to storno a line (Tz. 12.2, 12.3).
+ */
+import type { TCents } from '@fin.cx/calculation';
+/** `L` innergemeinschaftliche Warenlieferung, `S` sonstige Leistung (§ 3a Abs. 2), `D` Dreiecksgeschäft (§ 25b Abs. 2) */
+export type TZmKind = 'L' | 'S' | 'D';
+/** One supply (or a later change of its base) of the period: the recipient's VAT ID, its kind, the base in euro cents */
+export interface IZmSupplyInput {
+    vatId: string;
+    kind: TZmKind;
+    /** signed: a later reduction of the base is negative */
+    baseCents: TCents;
+}
+/** One line of the report: the recipient, the kind, the summed base in euro cents */
+export interface IZmLine {
+    vatId: string;
+    kind: TZmKind;
+    baseCents: TCents;
+}
+export interface IZmCsv {
+    text: string;
+    /** the text as UTF-8, as the import requires */
+    bytes: Uint8Array;
+    lineCount: number;
+}
+/** The country codes the ZM takes (ELSTER, "Liste der Länderkennzeichen"); `GB` only for periods before 2021, so not here. */
+export declare const ZM_COUNTRY_CODES: readonly string[];
+export declare const ZM_MAX_LINES = 1500;
+/** The CSV version lines and the field names, as the form's example gives them. */
+export declare const ZM_CSV_HEAD: readonly string[];
+/**
+ * How a sum with cents becomes the whole euros the CSV's "Summe (Euro)"
+ * takes. No source read states it (ELSTER: "eine ganze Zahl"; ELMA5: "in Euro
+ * ohne Cent"; the paper form: "volle EUR | Ct"). The cents are dropped toward
+ * zero, as the UStVA drops those of its bases ("in vollen Euro (ohne
+ * Centbeträge)", Anleitung zur Umsatzsteuer-Voranmeldung 2026), so that the
+ * ZM and the UStVA's Kz 41 and Kz 21, which the BZSt compares, are cut alike.
+ * This is a recorded decision of 2026-09-27, pending the tax advisor's
+ * confirmation; it is not a rule a source states.
+ */
+export declare const ZM_EUROS_RULE = "the cents of each line's sum are dropped toward zero, as the UStVA drops those of its bases (a recorded decision of 2026-09-27, pending the tax advisor's confirmation; no source states the rule)";
+/**
+ * The whole euros of a sum in cents, as the CSV's "Summe (Euro)" takes them:
+ * the cents dropped toward zero (`ZM_EUROS_RULE`), so 2 000,50 € is 2000 and
+ * -2 000,50 € is -2000. At most 11 digits (N(11)).
+ */
+export declare function zmEurosOf(centsArg: TCents): number;
+/**
+ * A recipient's VAT ID as the form takes it: upper case, without spaces, the
+ * country code first (`GR` written `EL`, as the list has it); 7 to 14
+ * characters of letters, digits, `+` and `*`; a country code of the list.
+ */
+export declare function normalizeZmVatId(valueArg: string): string;
+/** The lines of a period: one per recipient VAT ID and kind, in the order they first appear, the bases summed. */
+export declare function aggregateZmLines(suppliesArg: readonly IZmSupplyInput[]): IZmLine[];
+/**
+ * The CSV of one report. An original report leaves out a line that nets to
+ * zero and refuses to be written with no line left (no "Nullmeldung"); a
+ * correction keeps a `0` line, which stornos what was reported under it.
+ * Each line's sum is cut to whole euros by `zmEurosOf`. Refused beyond 1 500
+ * lines.
+ */
+export declare function writeZmCsv(linesArg: readonly IZmLine[], optionsArg: {
+    purpose: 'original' | 'correction';
+}): IZmCsv;