@fin.cx/tax 1.1.0

package/dist_ts/00_commitinfo_data.d.ts

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+/**
+ * autocreated commitinfo by @push.rocks/commitinfo
+ */
+export declare const commitinfo: {
+    name: string;
+    version: string;
+    description: string;
+};

package/dist_ts/00_commitinfo_data.js

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+/**
+ * autocreated commitinfo by @push.rocks/commitinfo
+ */
+export const commitinfo = {
+    name: '@fin.cx/tax',
+    version: '1.1.0',
+    description: 'German tax computation engine: UStVA Kennzahl aggregation from ledger balances with form rounding, Zahllast and reconciliation checks — exact cents'
+};
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxhQUFhO0lBQ25CLE9BQU8sRUFBRSxPQUFPO0lBQ2hCLFdBQVcsRUFBRSxxSkFBcUo7Q0FDbkssQ0FBQSJ9

package/dist_ts/index.d.ts

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+export * from './ustva.types.js';
+export * from './ustva.accounts.js';
+export * from './ustva.js';

package/dist_ts/index.js

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+export * from './ustva.types.js';
+export * from './ustva.accounts.js';
+export * from './ustva.js';
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiaW5kZXguanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy9pbmRleC50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQSxjQUFjLGtCQUFrQixDQUFDO0FBQ2pDLGNBQWMscUJBQXFCLENBQUM7QUFDcEMsY0FBYyxZQUFZLENBQUMifQ==

package/dist_ts/ustva.accounts.d.ts

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+/**
+ * Output-VAT ledger accounts per chart. These accounts carry no UStVA
+ * Kennzahl in @fin.cx/chartdata (output tax is computed by the form from
+ * 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).
+ */
+import type { TChartName } from '@fin.cx/chartdata';
+import type { IVatAccountSet } from './ustva.types.js';
+export declare const VAT_ACCOUNTS: Record<TChartName, IVatAccountSet>;

package/dist_ts/ustva.accounts.js

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+export const VAT_ACCOUNTS = {
+    SKR03: {
+        outputStandard: ['1776'],
+        outputReduced: ['1771'],
+        outputGeneric: ['1770'],
+        outputIntraEuAcquisition: ['1784'],
+        outputReverseCharge: ['1787'],
+    },
+    SKR04: {
+        outputStandard: ['3806'],
+        outputReduced: ['3801'],
+        outputGeneric: ['3800'],
+        outputIntraEuAcquisition: ['3804'],
+        outputReverseCharge: ['3837'],
+    },
+};
+//# sourceMappingURL=data:application/json;base64,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

package/dist_ts/ustva.d.ts

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+import type { IUstvaInput, IUstvaResult } from './ustva.types.js';
+export declare function computeUstva(input: IUstvaInput): IUstvaResult;

package/dist_ts/ustva.js

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+/**
+ * UStVA Kennzahl computation — pure, ledger-agnostic.
+ *
+ * Input: period account movements in exact cents (debit - credit, as
+ * @fin.cx/skr's trial-balance aggregation delivers), plus optional exact
+ * scenario bases from taxScenario-tagged entries. Mapping authority is
+ * @fin.cx/chartdata (account→Kennzahl); this module adds the form
+ * arithmetic:
+ *
+ * - Bemessungsgrundlagen are declared in FULL EUROS, cents truncated toward
+ *   zero — truncation applies to the period sum per Kennzahl, not per booking.
+ * - Tax amounts (Vorsteuer, §13b tax) are cent-exact.
+ * - Output tax on domestic/igE bases is what the form computes from the
+ *   truncated bases (base EUR × 19 = cents, exactly integer), NOT the ledger
+ *   balance; the difference is surfaced in the reconciliation.
+ * - Kz 83 (Zahllast) is computed the way the form computes it.
+ *
+ * Unattributable movements FAIL LOUDLY via `issues` — a filing must not be
+ * generated while issues is non-empty.
+ */
+import { vatFromNetCents } from '@fin.cx/calculation';
+import { getChart } from '@fin.cx/chartdata';
+import { VAT_ACCOUNTS } from './ustva.accounts.js';
+const KENNZAHL_LABELS = {
+    81: 'Steuerpflichtige Umsätze 19 %',
+    86: 'Steuerpflichtige Umsätze 7 %',
+    89: 'Innergemeinschaftliche Erwerbe 19 %',
+    93: 'Innergemeinschaftliche Erwerbe 7 %',
+    41: 'Steuerfreie innergemeinschaftliche Lieferungen',
+    43: 'Steuerfreie Umsätze mit Vorsteuerabzug (u. a. Ausfuhr)',
+    48: 'Steuerfreie Umsätze ohne Vorsteuerabzug',
+    46: 'Sonstige Leistungen aus dem übrigen Gemeinschaftsgebiet (§13b)',
+    47: 'Steuer zu Kennzahl 46',
+    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)',
+    66: 'Vorsteuer aus Rechnungen anderer Unternehmer',
+    61: 'Vorsteuer aus innergemeinschaftlichem Erwerb',
+    62: 'Entrichtete Einfuhrumsatzsteuer',
+    67: 'Vorsteuer aus Leistungen im Sinne des §13b UStG',
+    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];
+/** full euros, cents truncated toward zero (form rule for bases) */
+function truncateToEur(cents) {
+    return Math.trunc(cents / 100);
+}
+/** cents of `ratePercent` on a full-euro base — exact integer arithmetic */
+function taxOnEurBase(baseEur, ratePercent) {
+    return baseEur * ratePercent;
+}
+function isRevenueClassNumber(chart, accountNumber) {
+    const firstDigit = accountNumber[0];
+    return chart === 'SKR03' ? firstDigit === '8' : firstDigit === '4';
+}
+export function computeUstva(input) {
+    const dataset = getChart(input.chart, input.year);
+    const byNumber = new Map(dataset.accounts.map((account) => [account.accountNumber, account]));
+    const vatAccounts = { ...VAT_ACCOUNTS[input.chart], ...input.vatAccounts };
+    const exempt = new Set(input.exemptAccounts ?? []);
+    const tolerance = input.reconciliationToleranceCents ?? 500;
+    const issues = [];
+    const checks = [];
+    // ---- pass 1: bucket the movements -------------------------------------
+    const baseCentsByKz = new Map();
+    const taxCentsByKz = new Map();
+    const accountsByKz = new Map();
+    const contribute = (bucket, kennzahl, cents, accountNumber) => {
+        bucket.set(kennzahl, (bucket.get(kennzahl) ?? 0) + cents);
+        const list = accountsByKz.get(kennzahl) ?? [];
+        if (!list.includes(accountNumber))
+            list.push(accountNumber);
+        accountsByKz.set(kennzahl, list);
+    };
+    let ledgerOutputStandardCents = 0;
+    let ledgerOutputReducedCents = 0;
+    let ledgerOutputGenericCents = 0;
+    let ledgerIgeOutputCents = 0;
+    let ledgerRcOutputCents = 0;
+    const unknownAccounts = [];
+    for (const movement of input.movements) {
+        if (movement.signedCents === 0)
+            continue;
+        const { accountNumber, signedCents } = movement;
+        // output tax accounts (no Kennzahl of their own)
+        if (vatAccounts.outputStandard.includes(accountNumber)) {
+            ledgerOutputStandardCents += -signedCents;
+            continue;
+        }
+        if (vatAccounts.outputReduced.includes(accountNumber)) {
+            ledgerOutputReducedCents += -signedCents;
+            continue;
+        }
+        if (vatAccounts.outputGeneric.includes(accountNumber)) {
+            ledgerOutputGenericCents += -signedCents;
+            continue;
+        }
+        if (vatAccounts.outputIntraEuAcquisition.includes(accountNumber)) {
+            ledgerIgeOutputCents += -signedCents;
+            continue;
+        }
+        if (vatAccounts.outputReverseCharge.includes(accountNumber)) {
+            ledgerRcOutputCents += -signedCents;
+            continue;
+        }
+        const account = byNumber.get(accountNumber);
+        if (!account) {
+            const numeric = Number.parseInt(accountNumber, 10);
+            if (numeric >= 10000 && numeric <= 99999)
+                continue; // personal accounts
+            if (isRevenueClassNumber(input.chart, accountNumber) && !exempt.has(accountNumber)) {
+                issues.push(`revenue-class account ${accountNumber} is unknown in ${input.chart}/${input.year} — cannot attribute its movement to a Kennzahl`);
+            }
+            else {
+                unknownAccounts.push(accountNumber);
+            }
+            continue;
+        }
+        if (account.ustva) {
+            if (account.ustva.role === 'base') {
+                // revenue bases carry credit balances -> base = credit surplus
+                contribute(baseCentsByKz, account.ustva.kennzahl, -signedCents, accountNumber);
+            }
+            else {
+                // Vorsteuer accounts are assets (debit balances)
+                const sign = account.accountType === 'asset' || account.accountType === 'expense' ? 1 : -1;
+                contribute(taxCentsByKz, account.ustva.kennzahl, sign * signedCents, accountNumber);
+            }
+            continue;
+        }
+        if (account.accountType === 'revenue' && !exempt.has(accountNumber)) {
+            issues.push(`revenue account ${accountNumber} (${account.accountName}) has a non-zero movement but no UStVA mapping — declare it exempt or map it`);
+        }
+    }
+    if (unknownAccounts.length > 0) {
+        checks.push(`accounts unknown to the chart, ignored for UStVA: ${unknownAccounts.join(', ')}`);
+    }
+    if (ledgerOutputGenericCents !== 0) {
+        issues.push(`undifferentiated output VAT account carries ${ledgerOutputGenericCents} cents — cannot be attributed to a rate; rebook to the 19 %/7 % accounts`);
+    }
+    // ---- scenario bases: igE and inbound §13b ------------------------------
+    const scenario = input.scenarioBases ?? {};
+    const derived = [];
+    let kz89Cents = scenario.intraEuAcquisitionStandardCents ?? 0;
+    let kz89Source = '(scenario)';
+    if (scenario.intraEuAcquisitionStandardCents === undefined && ledgerIgeOutputCents !== 0) {
+        kz89Cents = Math.round((ledgerIgeOutputCents * 100) / 19);
+        kz89Source = '(derived)';
+        derived.push(`Kz 89 derived from igE output tax movement (${ledgerIgeOutputCents} cents / 19 %)`);
+    }
+    const kz93Cents = scenario.intraEuAcquisitionReducedCents ?? 0;
+    let kz46Cents = scenario.reverseChargeServicesEuCents ?? 0;
+    let kz46Source = '(scenario)';
+    const kz84Cents = scenario.reverseChargeOtherCents ?? 0;
+    const hasRcScenario = scenario.reverseChargeServicesEuCents !== undefined ||
+        scenario.reverseChargeOtherCents !== undefined;
+    if (!hasRcScenario && ledgerRcOutputCents !== 0) {
+        kz46Cents = Math.round((ledgerRcOutputCents * 100) / 19);
+        kz46Source = '(derived)';
+        derived.push(`Kz 46 derived from §13b output tax movement (${ledgerRcOutputCents} cents / 19 %) — split vs Kz 84 unknown without scenario bases`);
+    }
+    // §13b tax split: keep the total identical to the ledger movement
+    let kz47Cents = 0;
+    let kz85Cents = 0;
+    if (kz46Cents !== 0 && kz84Cents !== 0) {
+        kz47Cents = vatFromNetCents(kz46Cents, 19);
+        kz85Cents = ledgerRcOutputCents - kz47Cents;
+    }
+    else if (kz84Cents !== 0) {
+        kz85Cents = ledgerRcOutputCents;
+    }
+    else if (kz46Cents !== 0) {
+        kz47Cents = ledgerRcOutputCents;
+    }
+    else if (ledgerRcOutputCents !== 0) {
+        kz47Cents = ledgerRcOutputCents; // derived path above set Kz 46
+    }
+    // consistency: scenario bases × rate must reproduce the ledger tax
+    if (kz89Source === '(scenario)' && kz89Cents !== 0) {
+        const expected = vatFromNetCents(kz89Cents, 19);
+        const diff = ledgerIgeOutputCents - expected;
+        checks.push(`igE 19 %: ledger output tax ${ledgerIgeOutputCents} vs 19 % of scenario base ${expected} (diff ${diff})`);
+        if (Math.abs(diff) > tolerance) {
+            issues.push(`igE scenario base and igE output tax ledger movement disagree by ${diff} cents`);
+        }
+    }
+    if (hasRcScenario) {
+        const expected = vatFromNetCents(kz46Cents, 19) + vatFromNetCents(kz84Cents, 19);
+        const diff = ledgerRcOutputCents - expected;
+        checks.push(`§13b: ledger output tax ${ledgerRcOutputCents} vs 19 % of scenario bases ${expected} (diff ${diff})`);
+        if (Math.abs(diff) > tolerance) {
+            issues.push(`§13b scenario bases and §13b output tax ledger movement disagree by ${diff} cents`);
+        }
+    }
+    checks.push(...derived);
+    // ---- assemble the Kennzahlen -------------------------------------------
+    const values = new Map();
+    const put = (kennzahl, kind, value, accounts) => {
+        if (value === 0 && accounts.length === 0)
+            return;
+        values.set(kennzahl, {
+            kennzahl,
+            kind,
+            value,
+            label: KENNZAHL_LABELS[kennzahl] ?? `Kennzahl ${kennzahl}`,
+            accounts,
+        });
+    };
+    for (const [kennzahl, cents] of baseCentsByKz) {
+        put(kennzahl, 'baseEur', truncateToEur(cents), accountsByKz.get(kennzahl) ?? []);
+    }
+    for (const [kennzahl, cents] of taxCentsByKz) {
+        put(kennzahl, 'taxCents', cents, accountsByKz.get(kennzahl) ?? []);
+    }
+    if (kz89Cents !== 0)
+        put(89, 'baseEur', truncateToEur(kz89Cents), [kz89Source]);
+    if (kz93Cents !== 0)
+        put(93, 'baseEur', truncateToEur(kz93Cents), ['(scenario)']);
+    if (kz46Cents !== 0)
+        put(46, 'baseEur', truncateToEur(kz46Cents), [kz46Source]);
+    if (kz47Cents !== 0)
+        put(47, 'taxCents', kz47Cents, VAT_ACCOUNTS[input.chart].outputReverseCharge);
+    if (kz84Cents !== 0)
+        put(84, 'baseEur', truncateToEur(kz84Cents), ['(scenario)']);
+    if (kz85Cents !== 0)
+        put(85, 'taxCents', kz85Cents, VAT_ACCOUNTS[input.chart].outputReverseCharge);
+    const sondervorauszahlung = input.sondervorauszahlungCents ?? 0;
+    if (sondervorauszahlung !== 0)
+        put(39, 'taxCents', sondervorauszahlung, ['(input)']);
+    const kzValue = (kennzahl) => values.get(kennzahl)?.value ?? 0;
+    // ---- form arithmetic ----------------------------------------------------
+    const formDomesticTaxCents = taxOnEurBase(kzValue(81), 19) + taxOnEurBase(kzValue(86), 7);
+    const formIgeTaxCents = taxOnEurBase(kzValue(89), 19) + taxOnEurBase(kzValue(93), 7);
+    const inputTaxCents = kzValue(66) + kzValue(61) + kzValue(67) + kzValue(62);
+    const zahllastCents = formDomesticTaxCents +
+        formIgeTaxCents +
+        kz47Cents +
+        kz85Cents -
+        inputTaxCents -
+        sondervorauszahlung;
+    put(83, 'taxCents', zahllastCents, ['(computed)']);
+    // ---- reconciliation ------------------------------------------------------
+    const ledgerOutputTaxCents = ledgerOutputStandardCents + ledgerOutputReducedCents + ledgerOutputGenericCents;
+    const outputTaxDifferenceCents = ledgerOutputTaxCents - formDomesticTaxCents;
+    checks.push(`domestic output tax: ledger ${ledgerOutputTaxCents} vs form ${formDomesticTaxCents} (diff ${outputTaxDifferenceCents})`);
+    if (Math.abs(outputTaxDifferenceCents) > tolerance) {
+        issues.push(`domestic output tax on the ledger differs from the form computation by ${outputTaxDifferenceCents} cents (tolerance ${tolerance}) — check bases and VAT postings`);
+    }
+    const igeDeductionDiff = kzValue(61) - ledgerIgeOutputCents;
+    if (kzValue(61) !== 0 || ledgerIgeOutputCents !== 0) {
+        checks.push(`igE input vs output tax: Kz 61 ${kzValue(61)} vs ledger igE output ${ledgerIgeOutputCents} (diff ${igeDeductionDiff}; non-zero = partial deduction or inconsistency)`);
+    }
+    const rcDeductionDiff = kzValue(67) - (kz47Cents + kz85Cents);
+    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));
+    return {
+        chart: input.chart,
+        year: input.year,
+        period: input.period,
+        taxationMethod: input.taxationMethod ?? 'soll',
+        kennzahlen,
+        zahllastCents,
+        reconciliation: {
+            ledgerOutputTaxCents,
+            formOutputTaxCents: formDomesticTaxCents,
+            outputTaxDifferenceCents,
+            checks,
+        },
+        issues,
+    };
+}
+//# 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package/dist_ts/ustva.types.d.ts

@@ -0,0 +1,101 @@
+import type { TCents } from '@fin.cx/calculation';
+import type { TChartName } from '@fin.cx/chartdata';
+/** period movement of one account: debitCents - creditCents */
+export interface IAccountMovementInput {
+    accountNumber: string;
+    signedCents: TCents;
+}
+/**
+ * Exact Bemessungsgrundlagen per tax scenario, aggregated from
+ * taxScenario-tagged journal entries. Preferred over derivation from the
+ * VAT account movements (which only reconstructs the base by dividing the
+ * tax through the rate).
+ */
+export interface IScenarioBaseInput {
+    /** igE 19 % net bases -> Kz 89 */
+    intraEuAcquisitionStandardCents?: TCents;
+    /** igE 7 % net bases -> Kz 93 */
+    intraEuAcquisitionReducedCents?: TCents;
+    /** §13b sonstige Leistungen from the EU -> Kz 46/47 */
+    reverseChargeServicesEuCents?: TCents;
+    /** other §13b inputs -> Kz 84/85 */
+    reverseChargeOtherCents?: TCents;
+}
+/**
+ * Ledger VAT accounts the module needs beyond the chartdata Kennzahl
+ * mappings: output tax accounts (they carry no Kennzahl of their own — the
+ * form computes output tax from the bases) used for reconciliation and for
+ * deriving igE/§13b bases when no scenario bases are supplied.
+ */
+export interface IVatAccountSet {
+    /** Umsatzsteuer 19 % */
+    outputStandard: string[];
+    /** Umsatzsteuer 7 % */
+    outputReduced: string[];
+    /** undifferenzierte Umsatzsteuer — non-zero movements are flagged */
+    outputGeneric: string[];
+    /** Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 % */
+    outputIntraEuAcquisition: string[];
+    /** Umsatzsteuer nach §13b UStG 19 % */
+    outputReverseCharge: string[];
+}
+export interface IUstvaInput {
+    chart: TChartName;
+    /** chart dataset year (and the year the period belongs to) */
+    year: number;
+    /** filing period label, informational: '2026-09', '2026-Q3', '2026' */
+    period: string;
+    /** account movements of the period (debitCents - creditCents) */
+    movements: IAccountMovementInput[];
+    scenarioBases?: IScenarioBaseInput;
+    /**
+     * Versteuerungsart (§16 vs §20 UStG). This module aggregates whatever
+     * movements the caller selected: Soll = by invoice date, Ist = by payment
+     * receipt. The value is recorded on the result, not interpreted.
+     */
+    taxationMethod?: 'soll' | 'ist';
+    /** Kz 39: Sondervorauszahlung to credit in the final period (Dauerfrist) */
+    sondervorauszahlungCents?: TCents;
+    /** revenue accounts intentionally outside the UStVA (no issue raised) */
+    exemptAccounts?: string[];
+    /** override the built-in per-chart VAT account table */
+    vatAccounts?: Partial<IVatAccountSet>;
+    /**
+     * tolerance for the output-tax reconciliation (ledger vs form), in cents.
+     * Truncated bases and per-invoice rounding cause small legitimate drift.
+     * Default 500 (5.00 EUR).
+     */
+    reconciliationToleranceCents?: TCents;
+}
+export type TKennzahlKind = 'baseEur' | 'taxCents';
+export interface IKennzahlValue {
+    kennzahl: number;
+    kind: TKennzahlKind;
+    /** baseEur: full euros, cents truncated toward zero; taxCents: exact cents */
+    value: number;
+    label: string;
+    /** contributing ledger accounts ('(scenario)'/'(derived)' for non-account sources) */
+    accounts: string[];
+}
+export interface IUstvaReconciliation {
+    /** output tax movement on the ledger VAT accounts (std + reduced + generic) */
+    ledgerOutputTaxCents: TCents;
+    /** output tax the form computes from the truncated domestic bases */
+    formOutputTaxCents: TCents;
+    outputTaxDifferenceCents: TCents;
+    /** human-readable per-check lines (always populated, also when green) */
+    checks: string[];
+}
+export interface IUstvaResult {
+    chart: TChartName;
+    year: number;
+    period: string;
+    taxationMethod: 'soll' | 'ist';
+    /** in form order; zero-valued Kennzahlen without contributions omitted */
+    kennzahlen: IKennzahlValue[];
+    /** Kz 83: positive = Zahllast, negative = Erstattung */
+    zahllastCents: TCents;
+    reconciliation: IUstvaReconciliation;
+    /** hard problems — a filing must not be generated while non-empty */
+    issues: string[];
+}

package/dist_ts/ustva.types.js

@@ -0,0 +1,2 @@
+export {};
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoidXN0dmEudHlwZXMuanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy91c3R2YS50eXBlcy50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiIn0=

package/license

@@ -0,0 +1,20 @@
+MIT License
+
+Copyright (c) 2025 Task Venture Capital GmbH
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/package.json

@@ -0,0 +1,52 @@
+{
+  "name": "@fin.cx/tax",
+  "version": "1.1.0",
+  "private": false,
+  "description": "German tax computation engine: UStVA Kennzahl aggregation from ledger balances with form rounding, Zahllast and reconciliation checks — exact cents",
+  "main": "dist_ts/index.js",
+  "typings": "dist_ts/index.d.ts",
+  "type": "module",
+  "repository": {
+    "type": "git",
+    "url": "https://code.foss.global/fin.cx/tax.git"
+  },
+  "keywords": [
+    "ustva",
+    "umsatzsteuer",
+    "vat",
+    "elster",
+    "kennzahlen",
+    "tax",
+    "accounting",
+    "german",
+    "typescript"
+  ],
+  "author": "fin.cx",
+  "license": "MIT",
+  "bugs": {
+    "url": "https://code.foss.global/fin.cx/tax/issues"
+  },
+  "homepage": "https://code.foss.global/fin.cx/tax#readme",
+  "dependencies": {
+    "@fin.cx/calculation": "^1.1.1",
+    "@fin.cx/chartdata": "^2.2.0"
+  },
+  "devDependencies": {
+    "@git.zone/tsbuild": "^4.4.2",
+    "@git.zone/tsrun": "^2.0.5",
+    "@git.zone/tstest": "^3.6.6",
+    "@types/node": "^26.1.1"
+  },
+  "files": [
+    "ts/**/*",
+    "dist_ts/**/*",
+    "dist_ts_web/**/*",
+    "readme.md",
+    "license"
+  ],
+  "scripts": {
+    "test": "(tstest test/ --verbose)",
+    "build": "(tsbuild --web --node)",
+    "buildDocs": "tsdoc"
+  }
+}

package/readme.md

@@ -0,0 +1,65 @@
+# @fin.cx/tax
+
+German tax computation engine. The first module computes the **UStVA (Umsatzsteuer-Voranmeldung) Kennzahlen** from ledger account movements — pure functions, exact integer cents, loud failures.
+
+## Install
+
+```bash
+pnpm install @fin.cx/tax
+```
+
+## What it does
+
+`computeUstva()` turns one period's account movements into the UStVA figures:
+
+- **Account→Kennzahl mapping** comes from [@fin.cx/chartdata](https://code.foss.global/fin.cx/chartdata) (SKR03/SKR04, year-versioned). Revenue accounts feed the Bemessungsgrundlagen (Kz 81, 86, 41, 43, 48, 60); Vorsteuer accounts feed the tax fields (Kz 66, 61, 67, 62) cent-exact.
+- **Form rounding is applied correctly**: Bemessungsgrundlagen are declared in full euros with cents truncated toward zero — on the *period sum per Kennzahl*, not per booking. Tax amounts stay cent-exact. Output tax on domestic and igE bases is what the form computes from the truncated bases (`base EUR × 19` is an exact integer number of cents).
+- **igE and inbound §13b bases** (Kz 89/93, 46/47, 84/85) are scenario figures, not single-account figures. Pass them exactly via `scenarioBases` (aggregated from tax-scenario-tagged journal entries, e.g. @fin.cx/skr's `taxScenario`); without them the module derives the 19 % bases from the output-tax account movements and marks them `(derived)`.
+- **Kz 83 (Zahllast/Erstattung)** is computed the way the form computes it, including an optional Sondervorauszahlung credit (Kz 39, Dauerfristverlängerung).
+- **Reconciliation**: the ledger's output-tax balances are compared against the form computation; small drift from base truncation and per-invoice rounding is reported, drift beyond the tolerance (default 5.00 EUR) becomes an issue. igE and §13b input/output tax symmetry is checked too.
+- **Loud failures**: revenue accounts without a UStVA mapping, unknown revenue-class accounts, and undifferentiated output-VAT balances land in `issues`. **Do not generate a filing while `issues` is non-empty.**
+
+## Usage
+
+```typescript
+import { computeUstva } from '@fin.cx/tax';
+
+const result = computeUstva({
+  chart: 'SKR03',
+  year: 2026,
+  period: '2026-09',
+  // debitCents - creditCents per account, from your trial balance
+  movements: [
+    { accountNumber: '8400', signedCents: -1_000_055 }, // 10 000.55 revenue 19 %
+    { accountNumber: '1776', signedCents: -190_010 },   // output VAT ledger balance
+    { accountNumber: '1576', signedCents: 123_456 },    // input VAT
+  ],
+  // exact igE / §13b bases from tax-scenario-tagged entries (optional)
+  scenarioBases: { intraEuAcquisitionStandardCents: 200_000 },
+});
+
+if (result.issues.length > 0) throw new Error(result.issues.join('\n'));
+for (const kz of result.kennzahlen) {
+  // kind 'baseEur' -> full euros; kind 'taxCents' -> cents
+  console.log(`Kz ${kz.kennzahl}: ${kz.value} (${kz.label})`);
+}
+console.log('Zahllast:', result.zahllastCents, 'cents');
+console.log(result.reconciliation.checks.join('\n'));
+```
+
+## Soll- vs. Ist-Versteuerung (§16 / §20 UStG)
+
+This module aggregates whatever movements you pass in — it does not decide *which* entries belong to the period:
+
+- **Soll-Versteuerung** (default assumption): pass movements selected by invoice/posting date.
+- **Ist-Versteuerung**: pass movements selected by payment receipt.
+
+Set `taxationMethod` so the result records which mode the figures represent. If you are unsure which regime applies to your company, resolve that before filing — it materially changes the period selection.
+
+## Scope
+
+Transport to ELSTER is deliberately out of scope — this package computes figures; `@fin.cx/elster` (ERiC bridge) files them. KSt/GewSt/year-end tax computation will land here as further modules.
+
+## License
+
+MIT — see [license](./license).

package/ts/00_commitinfo_data.ts

@@ -0,0 +1,8 @@
+/**
+ * autocreated commitinfo by @push.rocks/commitinfo
+ */
+export const commitinfo = {
+  name: '@fin.cx/tax',
+  version: '1.1.0',
+  description: 'German tax computation engine: UStVA Kennzahl aggregation from ledger balances with form rounding, Zahllast and reconciliation checks — exact cents'
+}

package/ts/index.ts

@@ -0,0 +1,3 @@
+export * from './ustva.types.js';
+export * from './ustva.accounts.js';
+export * from './ustva.js';

package/ts/ustva.accounts.ts

@@ -0,0 +1,27 @@
+/**
+ * Output-VAT ledger accounts per chart. These accounts carry no UStVA
+ * Kennzahl in @fin.cx/chartdata (output tax is computed by the form from
+ * 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).
+ */
+import type { TChartName } from '@fin.cx/chartdata';
+import type { IVatAccountSet } from './ustva.types.js';
+
+export const VAT_ACCOUNTS: Record<TChartName, IVatAccountSet> = {
+  SKR03: {
+    outputStandard: ['1776'],
+    outputReduced: ['1771'],
+    outputGeneric: ['1770'],
+    outputIntraEuAcquisition: ['1784'],
+    outputReverseCharge: ['1787'],
+  },
+  SKR04: {
+    outputStandard: ['3806'],
+    outputReduced: ['3801'],
+    outputGeneric: ['3800'],
+    outputIntraEuAcquisition: ['3804'],
+    outputReverseCharge: ['3837'],
+  },
+};

package/ts/ustva.ts

@@ -0,0 +1,319 @@
+/**
+ * UStVA Kennzahl computation — pure, ledger-agnostic.
+ *
+ * Input: period account movements in exact cents (debit - credit, as
+ * @fin.cx/skr's trial-balance aggregation delivers), plus optional exact
+ * scenario bases from taxScenario-tagged entries. Mapping authority is
+ * @fin.cx/chartdata (account→Kennzahl); this module adds the form
+ * arithmetic:
+ *
+ * - Bemessungsgrundlagen are declared in FULL EUROS, cents truncated toward
+ *   zero — truncation applies to the period sum per Kennzahl, not per booking.
+ * - Tax amounts (Vorsteuer, §13b tax) are cent-exact.
+ * - Output tax on domestic/igE bases is what the form computes from the
+ *   truncated bases (base EUR × 19 = cents, exactly integer), NOT the ledger
+ *   balance; the difference is surfaced in the reconciliation.
+ * - Kz 83 (Zahllast) is computed the way the form computes it.
+ *
+ * Unattributable movements FAIL LOUDLY via `issues` — a filing must not be
+ * generated while issues is non-empty.
+ */
+import { vatFromNetCents, type TCents } from '@fin.cx/calculation';
+import { getChart, type IChartAccount } from '@fin.cx/chartdata';
+import { VAT_ACCOUNTS } from './ustva.accounts.js';
+import type {
+  IKennzahlValue,
+  IUstvaInput,
+  IUstvaResult,
+  IVatAccountSet,
+  TKennzahlKind,
+} from './ustva.types.js';
+
+const KENNZAHL_LABELS: Record<number, string> = {
+  81: 'Steuerpflichtige Umsätze 19 %',
+  86: 'Steuerpflichtige Umsätze 7 %',
+  89: 'Innergemeinschaftliche Erwerbe 19 %',
+  93: 'Innergemeinschaftliche Erwerbe 7 %',
+  41: 'Steuerfreie innergemeinschaftliche Lieferungen',
+  43: 'Steuerfreie Umsätze mit Vorsteuerabzug (u. a. Ausfuhr)',
+  48: 'Steuerfreie Umsätze ohne Vorsteuerabzug',
+  46: 'Sonstige Leistungen aus dem übrigen Gemeinschaftsgebiet (§13b)',
+  47: 'Steuer zu Kennzahl 46',
+  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)',
+  66: 'Vorsteuer aus Rechnungen anderer Unternehmer',
+  61: 'Vorsteuer aus innergemeinschaftlichem Erwerb',
+  62: 'Entrichtete Einfuhrumsatzsteuer',
+  67: 'Vorsteuer aus Leistungen im Sinne des §13b UStG',
+  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];
+
+/** full euros, cents truncated toward zero (form rule for bases) */
+function truncateToEur(cents: TCents): number {
+  return Math.trunc(cents / 100);
+}
+
+/** cents of `ratePercent` on a full-euro base — exact integer arithmetic */
+function taxOnEurBase(baseEur: number, ratePercent: number): TCents {
+  return baseEur * ratePercent;
+}
+
+function isRevenueClassNumber(chart: 'SKR03' | 'SKR04', accountNumber: string): boolean {
+  const firstDigit = accountNumber[0];
+  return chart === 'SKR03' ? firstDigit === '8' : firstDigit === '4';
+}
+
+export function computeUstva(input: IUstvaInput): IUstvaResult {
+  const dataset = getChart(input.chart, input.year);
+  const byNumber = new Map(dataset.accounts.map((account) => [account.accountNumber, account]));
+  const vatAccounts: IVatAccountSet = { ...VAT_ACCOUNTS[input.chart], ...input.vatAccounts };
+  const exempt = new Set(input.exemptAccounts ?? []);
+  const tolerance = input.reconciliationToleranceCents ?? 500;
+  const issues: string[] = [];
+  const checks: string[] = [];
+
+  // ---- pass 1: bucket the movements -------------------------------------
+  const baseCentsByKz = new Map<number, TCents>();
+  const taxCentsByKz = new Map<number, TCents>();
+  const accountsByKz = new Map<number, string[]>();
+  const contribute = (
+    bucket: Map<number, TCents>,
+    kennzahl: number,
+    cents: TCents,
+    accountNumber: string,
+  ): void => {
+    bucket.set(kennzahl, (bucket.get(kennzahl) ?? 0) + cents);
+    const list = accountsByKz.get(kennzahl) ?? [];
+    if (!list.includes(accountNumber)) list.push(accountNumber);
+    accountsByKz.set(kennzahl, list);
+  };
+
+  let ledgerOutputStandardCents = 0;
+  let ledgerOutputReducedCents = 0;
+  let ledgerOutputGenericCents = 0;
+  let ledgerIgeOutputCents = 0;
+  let ledgerRcOutputCents = 0;
+  const unknownAccounts: string[] = [];
+
+  for (const movement of input.movements) {
+    if (movement.signedCents === 0) continue;
+    const { accountNumber, signedCents } = movement;
+
+    // output tax accounts (no Kennzahl of their own)
+    if (vatAccounts.outputStandard.includes(accountNumber)) {
+      ledgerOutputStandardCents += -signedCents;
+      continue;
+    }
+    if (vatAccounts.outputReduced.includes(accountNumber)) {
+      ledgerOutputReducedCents += -signedCents;
+      continue;
+    }
+    if (vatAccounts.outputGeneric.includes(accountNumber)) {
+      ledgerOutputGenericCents += -signedCents;
+      continue;
+    }
+    if (vatAccounts.outputIntraEuAcquisition.includes(accountNumber)) {
+      ledgerIgeOutputCents += -signedCents;
+      continue;
+    }
+    if (vatAccounts.outputReverseCharge.includes(accountNumber)) {
+      ledgerRcOutputCents += -signedCents;
+      continue;
+    }
+
+    const account = byNumber.get(accountNumber);
+    if (!account) {
+      const numeric = Number.parseInt(accountNumber, 10);
+      if (numeric >= 10000 && numeric <= 99999) continue; // personal accounts
+      if (isRevenueClassNumber(input.chart, accountNumber) && !exempt.has(accountNumber)) {
+        issues.push(
+          `revenue-class account ${accountNumber} is unknown in ${input.chart}/${input.year} — cannot attribute its movement to a Kennzahl`,
+        );
+      } else {
+        unknownAccounts.push(accountNumber);
+      }
+      continue;
+    }
+
+    if (account.ustva) {
+      if (account.ustva.role === 'base') {
+        // revenue bases carry credit balances -> base = credit surplus
+        contribute(baseCentsByKz, account.ustva.kennzahl, -signedCents, accountNumber);
+      } else {
+        // Vorsteuer accounts are assets (debit balances)
+        const sign = account.accountType === 'asset' || account.accountType === 'expense' ? 1 : -1;
+        contribute(taxCentsByKz, account.ustva.kennzahl, sign * signedCents, accountNumber);
+      }
+      continue;
+    }
+
+    if (account.accountType === 'revenue' && !exempt.has(accountNumber)) {
+      issues.push(
+        `revenue account ${accountNumber} (${account.accountName}) has a non-zero movement but no UStVA mapping — declare it exempt or map it`,
+      );
+    }
+  }
+
+  if (unknownAccounts.length > 0) {
+    checks.push(`accounts unknown to the chart, ignored for UStVA: ${unknownAccounts.join(', ')}`);
+  }
+  if (ledgerOutputGenericCents !== 0) {
+    issues.push(
+      `undifferentiated output VAT account carries ${ledgerOutputGenericCents} cents — cannot be attributed to a rate; rebook to the 19 %/7 % accounts`,
+    );
+  }
+
+  // ---- scenario bases: igE and inbound §13b ------------------------------
+  const scenario = input.scenarioBases ?? {};
+  const derived: string[] = [];
+
+  let kz89Cents = scenario.intraEuAcquisitionStandardCents ?? 0;
+  let kz89Source = '(scenario)';
+  if (scenario.intraEuAcquisitionStandardCents === undefined && ledgerIgeOutputCents !== 0) {
+    kz89Cents = Math.round((ledgerIgeOutputCents * 100) / 19);
+    kz89Source = '(derived)';
+    derived.push(`Kz 89 derived from igE output tax movement (${ledgerIgeOutputCents} cents / 19 %)`);
+  }
+  const kz93Cents = scenario.intraEuAcquisitionReducedCents ?? 0;
+
+  let kz46Cents = scenario.reverseChargeServicesEuCents ?? 0;
+  let kz46Source = '(scenario)';
+  const kz84Cents = scenario.reverseChargeOtherCents ?? 0;
+  const hasRcScenario =
+    scenario.reverseChargeServicesEuCents !== undefined ||
+    scenario.reverseChargeOtherCents !== undefined;
+  if (!hasRcScenario && ledgerRcOutputCents !== 0) {
+    kz46Cents = Math.round((ledgerRcOutputCents * 100) / 19);
+    kz46Source = '(derived)';
+    derived.push(
+      `Kz 46 derived from §13b output tax movement (${ledgerRcOutputCents} cents / 19 %) — split vs Kz 84 unknown without scenario bases`,
+    );
+  }
+
+  // §13b tax split: keep the total identical to the ledger movement
+  let kz47Cents = 0;
+  let kz85Cents = 0;
+  if (kz46Cents !== 0 && kz84Cents !== 0) {
+    kz47Cents = vatFromNetCents(kz46Cents, 19);
+    kz85Cents = ledgerRcOutputCents - kz47Cents;
+  } else if (kz84Cents !== 0) {
+    kz85Cents = ledgerRcOutputCents;
+  } else if (kz46Cents !== 0) {
+    kz47Cents = ledgerRcOutputCents;
+  } else if (ledgerRcOutputCents !== 0) {
+    kz47Cents = ledgerRcOutputCents; // derived path above set Kz 46
+  }
+
+  // consistency: scenario bases × rate must reproduce the ledger tax
+  if (kz89Source === '(scenario)' && kz89Cents !== 0) {
+    const expected = vatFromNetCents(kz89Cents, 19);
+    const diff = ledgerIgeOutputCents - expected;
+    checks.push(`igE 19 %: ledger output tax ${ledgerIgeOutputCents} vs 19 % of scenario base ${expected} (diff ${diff})`);
+    if (Math.abs(diff) > tolerance) {
+      issues.push(`igE scenario base and igE output tax ledger movement disagree by ${diff} cents`);
+    }
+  }
+  if (hasRcScenario) {
+    const expected = vatFromNetCents(kz46Cents, 19) + vatFromNetCents(kz84Cents, 19);
+    const diff = ledgerRcOutputCents - expected;
+    checks.push(`§13b: ledger output tax ${ledgerRcOutputCents} vs 19 % of scenario bases ${expected} (diff ${diff})`);
+    if (Math.abs(diff) > tolerance) {
+      issues.push(`§13b scenario bases and §13b output tax ledger movement disagree by ${diff} cents`);
+    }
+  }
+  checks.push(...derived);
+
+  // ---- assemble the Kennzahlen -------------------------------------------
+  const values = new Map<number, IKennzahlValue>();
+  const put = (kennzahl: number, kind: TKennzahlKind, value: number, accounts: string[]): void => {
+    if (value === 0 && accounts.length === 0) return;
+    values.set(kennzahl, {
+      kennzahl,
+      kind,
+      value,
+      label: KENNZAHL_LABELS[kennzahl] ?? `Kennzahl ${kennzahl}`,
+      accounts,
+    });
+  };
+
+  for (const [kennzahl, cents] of baseCentsByKz) {
+    put(kennzahl, 'baseEur', truncateToEur(cents), accountsByKz.get(kennzahl) ?? []);
+  }
+  for (const [kennzahl, cents] of taxCentsByKz) {
+    put(kennzahl, 'taxCents', cents, accountsByKz.get(kennzahl) ?? []);
+  }
+  if (kz89Cents !== 0) put(89, 'baseEur', truncateToEur(kz89Cents), [kz89Source]);
+  if (kz93Cents !== 0) put(93, 'baseEur', truncateToEur(kz93Cents), ['(scenario)']);
+  if (kz46Cents !== 0) put(46, 'baseEur', truncateToEur(kz46Cents), [kz46Source]);
+  if (kz47Cents !== 0) put(47, 'taxCents', kz47Cents, VAT_ACCOUNTS[input.chart].outputReverseCharge);
+  if (kz84Cents !== 0) put(84, 'baseEur', truncateToEur(kz84Cents), ['(scenario)']);
+  if (kz85Cents !== 0) put(85, 'taxCents', kz85Cents, VAT_ACCOUNTS[input.chart].outputReverseCharge);
+  const sondervorauszahlung = input.sondervorauszahlungCents ?? 0;
+  if (sondervorauszahlung !== 0) put(39, 'taxCents', sondervorauszahlung, ['(input)']);
+
+  const kzValue = (kennzahl: number): number => values.get(kennzahl)?.value ?? 0;
+
+  // ---- form arithmetic ----------------------------------------------------
+  const formDomesticTaxCents =
+    taxOnEurBase(kzValue(81), 19) + taxOnEurBase(kzValue(86), 7);
+  const formIgeTaxCents = taxOnEurBase(kzValue(89), 19) + taxOnEurBase(kzValue(93), 7);
+  const inputTaxCents = kzValue(66) + kzValue(61) + kzValue(67) + kzValue(62);
+  const zahllastCents =
+    formDomesticTaxCents +
+    formIgeTaxCents +
+    kz47Cents +
+    kz85Cents -
+    inputTaxCents -
+    sondervorauszahlung;
+  put(83, 'taxCents', zahllastCents, ['(computed)']);
+
+  // ---- reconciliation ------------------------------------------------------
+  const ledgerOutputTaxCents =
+    ledgerOutputStandardCents + ledgerOutputReducedCents + ledgerOutputGenericCents;
+  const outputTaxDifferenceCents = ledgerOutputTaxCents - formDomesticTaxCents;
+  checks.push(
+    `domestic output tax: ledger ${ledgerOutputTaxCents} vs form ${formDomesticTaxCents} (diff ${outputTaxDifferenceCents})`,
+  );
+  if (Math.abs(outputTaxDifferenceCents) > tolerance) {
+    issues.push(
+      `domestic output tax on the ledger differs from the form computation by ${outputTaxDifferenceCents} cents (tolerance ${tolerance}) — check bases and VAT postings`,
+    );
+  }
+  const igeDeductionDiff = kzValue(61) - ledgerIgeOutputCents;
+  if (kzValue(61) !== 0 || ledgerIgeOutputCents !== 0) {
+    checks.push(
+      `igE input vs output tax: Kz 61 ${kzValue(61)} vs ledger igE output ${ledgerIgeOutputCents} (diff ${igeDeductionDiff}; non-zero = partial deduction or inconsistency)`,
+    );
+  }
+  const rcDeductionDiff = kzValue(67) - (kz47Cents + kz85Cents);
+  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)!,
+  );
+
+  return {
+    chart: input.chart,
+    year: input.year,
+    period: input.period,
+    taxationMethod: input.taxationMethod ?? 'soll',
+    kennzahlen,
+    zahllastCents,
+    reconciliation: {
+      ledgerOutputTaxCents,
+      formOutputTaxCents: formDomesticTaxCents,
+      outputTaxDifferenceCents,
+      checks,
+    },
+    issues,
+  };
+}

package/ts/ustva.types.ts

@@ -0,0 +1,109 @@
+import type { TCents } from '@fin.cx/calculation';
+import type { TChartName } from '@fin.cx/chartdata';
+
+/** period movement of one account: debitCents - creditCents */
+export interface IAccountMovementInput {
+  accountNumber: string;
+  signedCents: TCents;
+}
+
+/**
+ * Exact Bemessungsgrundlagen per tax scenario, aggregated from
+ * taxScenario-tagged journal entries. Preferred over derivation from the
+ * VAT account movements (which only reconstructs the base by dividing the
+ * tax through the rate).
+ */
+export interface IScenarioBaseInput {
+  /** igE 19 % net bases -> Kz 89 */
+  intraEuAcquisitionStandardCents?: TCents;
+  /** igE 7 % net bases -> Kz 93 */
+  intraEuAcquisitionReducedCents?: TCents;
+  /** §13b sonstige Leistungen from the EU -> Kz 46/47 */
+  reverseChargeServicesEuCents?: TCents;
+  /** other §13b inputs -> Kz 84/85 */
+  reverseChargeOtherCents?: TCents;
+}
+
+/**
+ * Ledger VAT accounts the module needs beyond the chartdata Kennzahl
+ * mappings: output tax accounts (they carry no Kennzahl of their own — the
+ * form computes output tax from the bases) used for reconciliation and for
+ * deriving igE/§13b bases when no scenario bases are supplied.
+ */
+export interface IVatAccountSet {
+  /** Umsatzsteuer 19 % */
+  outputStandard: string[];
+  /** Umsatzsteuer 7 % */
+  outputReduced: string[];
+  /** undifferenzierte Umsatzsteuer — non-zero movements are flagged */
+  outputGeneric: string[];
+  /** Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 % */
+  outputIntraEuAcquisition: string[];
+  /** Umsatzsteuer nach §13b UStG 19 % */
+  outputReverseCharge: string[];
+}
+
+export interface IUstvaInput {
+  chart: TChartName;
+  /** chart dataset year (and the year the period belongs to) */
+  year: number;
+  /** filing period label, informational: '2026-09', '2026-Q3', '2026' */
+  period: string;
+  /** account movements of the period (debitCents - creditCents) */
+  movements: IAccountMovementInput[];
+  scenarioBases?: IScenarioBaseInput;
+  /**
+   * Versteuerungsart (§16 vs §20 UStG). This module aggregates whatever
+   * movements the caller selected: Soll = by invoice date, Ist = by payment
+   * receipt. The value is recorded on the result, not interpreted.
+   */
+  taxationMethod?: 'soll' | 'ist';
+  /** Kz 39: Sondervorauszahlung to credit in the final period (Dauerfrist) */
+  sondervorauszahlungCents?: TCents;
+  /** revenue accounts intentionally outside the UStVA (no issue raised) */
+  exemptAccounts?: string[];
+  /** override the built-in per-chart VAT account table */
+  vatAccounts?: Partial<IVatAccountSet>;
+  /**
+   * tolerance for the output-tax reconciliation (ledger vs form), in cents.
+   * Truncated bases and per-invoice rounding cause small legitimate drift.
+   * Default 500 (5.00 EUR).
+   */
+  reconciliationToleranceCents?: TCents;
+}
+
+export type TKennzahlKind = 'baseEur' | 'taxCents';
+
+export interface IKennzahlValue {
+  kennzahl: number;
+  kind: TKennzahlKind;
+  /** baseEur: full euros, cents truncated toward zero; taxCents: exact cents */
+  value: number;
+  label: string;
+  /** contributing ledger accounts ('(scenario)'/'(derived)' for non-account sources) */
+  accounts: string[];
+}
+
+export interface IUstvaReconciliation {
+  /** output tax movement on the ledger VAT accounts (std + reduced + generic) */
+  ledgerOutputTaxCents: TCents;
+  /** output tax the form computes from the truncated domestic bases */
+  formOutputTaxCents: TCents;
+  outputTaxDifferenceCents: TCents;
+  /** human-readable per-check lines (always populated, also when green) */
+  checks: string[];
+}
+
+export interface IUstvaResult {
+  chart: TChartName;
+  year: number;
+  period: string;
+  taxationMethod: 'soll' | 'ist';
+  /** in form order; zero-valued Kennzahlen without contributions omitted */
+  kennzahlen: IKennzahlValue[];
+  /** Kz 83: positive = Zahllast, negative = Erstattung */
+  zahllastCents: TCents;
+  reconciliation: IUstvaReconciliation;
+  /** hard problems — a filing must not be generated while non-empty */
+  issues: string[];
+}