@fin.cx/tax 2.0.0 → 2.2.0

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;

package/dist_ts/zm.js

@@ -0,0 +1,100 @@
+/** The country codes the ZM takes (ELSTER, "Liste der Länderkennzeichen"); `GB` only for periods before 2021, so not here. */
+export const ZM_COUNTRY_CODES = [
+    'AT', 'BE', 'BG', 'CY', 'CZ', 'DK', 'EE', 'EL', 'ES', 'FI', 'FR', 'HR', 'HU', 'IE', 'IT', 'LT', 'LU', 'LV', 'MT', 'NL', 'PL', 'PT', 'RO', 'SE', 'SI', 'SK', 'XI',
+];
+export const ZM_MAX_LINES = 1500;
+/** The CSV version lines and the field names, as the form's example gives them. */
+export const ZM_CSV_HEAD = [
+    '#v3.0',
+    '#ve3.2.1',
+    'Umsatzsteuer-Identifikationsnummer (USt-IdNr.),Summe (Euro),Art der Leistung',
+];
+/**
+ * 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 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 function zmEurosOf(centsArg) {
+    if (!Number.isSafeInteger(centsArg)) {
+        throw new Error(`the ZM sum must be an integer number of cents, got ${centsArg}`);
+    }
+    // Math.trunc of a small negative sum is -0, which is written "0"; `+ 0` makes it a plain 0
+    const euros = Math.trunc(centsArg / 100) + 0;
+    if (String(Math.abs(euros)).length > 11) {
+        throw new Error(`the ZM sum has at most 11 digits (N(11)), got ${euros} euros`);
+    }
+    return euros;
+}
+/**
+ * A recipient's VAT ID as the form takes it: upper case, without spaces, the
+ * country code first (`GR` written `EL`, as the list has it); 7 to 14
+ * characters of letters, digits, `+` and `*`; a country code of the list.
+ */
+export function normalizeZmVatId(valueArg) {
+    let id = String(valueArg ?? '').replace(/\s+/g, '').toUpperCase();
+    if (id.startsWith('GR')) {
+        id = `EL${id.slice(2)}`;
+    }
+    if (id.length < 7 || id.length > 14) {
+        throw new Error(`a ZM VAT ID has 7 to 14 characters, got '${id}'`);
+    }
+    if (!/^[A-Z]{2}[A-Z0-9+*]+$/.test(id)) {
+        throw new Error(`a ZM VAT ID has a country code and then letters, digits, + or *, got '${id}'`);
+    }
+    if (!ZM_COUNTRY_CODES.includes(id.slice(0, 2))) {
+        throw new Error(`'${id.slice(0, 2)}' is no country code the ZM takes (another member state's, or XI)`);
+    }
+    return id;
+}
+/** The lines of a period: one per recipient VAT ID and kind, in the order they first appear, the bases summed. */
+export function aggregateZmLines(suppliesArg) {
+    const lines = new Map();
+    for (const supply of suppliesArg) {
+        if (supply.kind !== 'L' && supply.kind !== 'S' && supply.kind !== 'D') {
+            throw new Error(`a ZM kind is L, S or D, got '${String(supply.kind)}'`);
+        }
+        if (!Number.isSafeInteger(supply.baseCents)) {
+            throw new Error(`a ZM base must be an integer number of cents, got ${supply.baseCents}`);
+        }
+        const vatId = normalizeZmVatId(supply.vatId);
+        if (vatId.startsWith('XI') && supply.kind === 'S') {
+            throw new Error(`'${vatId}' is a recipient in Northern Ireland, which is Community territory for goods only: a service to it follows the rules for the third-country territory and is not reported in the ZM (BZSt, Zusammenfassende Meldung - Fragen und Antworten, Brexit)`);
+        }
+        const key = `${vatId}|${supply.kind}`;
+        const line = lines.get(key) ?? { vatId, kind: supply.kind, baseCents: 0 };
+        line.baseCents += supply.baseCents;
+        lines.set(key, line);
+    }
+    return [...lines.values()];
+}
+/**
+ * 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 function writeZmCsv(linesArg, optionsArg) {
+    const lines = aggregateZmLines(linesArg).filter((lineArg) => optionsArg.purpose === 'correction' || lineArg.baseCents !== 0);
+    if (lines.length === 0) {
+        throw new Error('a ZM with no line is no report: "Nullmeldungen" are not given (BZSt Anleitung III.1)');
+    }
+    if (lines.length > ZM_MAX_LINES) {
+        throw new Error(`the ZM online form imports at most ${ZM_MAX_LINES} lines, got ${lines.length}`);
+    }
+    const rows = lines.map((lineArg) => `${lineArg.vatId},${zmEurosOf(lineArg.baseCents)},${lineArg.kind}`);
+    const text = [...ZM_CSV_HEAD, ...rows].join('\n') + '\n';
+    return { text, bytes: new TextEncoder().encode(text), lineCount: rows.length };
+}
+//# sourceMappingURL=data:application/json;base64,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

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/tax",
-  "version": "2.0.0",
+  "version": "2.2.0",
   "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",
@@ -29,12 +29,12 @@
   "homepage": "https://code.foss.global/fin.cx/tax#readme",
   "dependencies": {
     "@fin.cx/calculation": "^1.1.1",
-    "@fin.cx/chartdata": "^2.2.0"
+    "@fin.cx/chartdata": "^2.6.0"
   },
   "devDependencies": {
     "@git.zone/tsbuild": "^5.0.0",
-    "@git.zone/tsrun": "^3.0.0",
-    "@git.zone/tstest": "^6.3.0",
+    "@git.zone/tsrun": "^3.0.1",
+    "@git.zone/tstest": "^6.3.2",
     "@types/node": "^26.6.2"
   },
   "files": [

package/readme.md

@@ -12,7 +12,7 @@ pnpm install @fin.cx/tax
 
 `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.
+- **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, 87, 41, 43, 48, 60, 21, 45); Vorsteuer accounts feed the tax fields (Kz 66, 61, 67, 62) cent-exact. `USTVA_KENNZAHL_ORDER` lists the fields in the order of the UStVA 2026 form, with their labels in `USTVA_KENNZAHL_LABELS`; a Kennzahl the chart data maps that has no place there is a filing issue, never dropped.
 - **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).
 - **Output-VAT accounts** (`VAT_ACCOUNTS`, overridable per call with `vatAccounts`) follow the DATEV Kontenrahmen 2026:
 
@@ -25,7 +25,7 @@ pnpm install @fin.cx/tax
   | Umsatzsteuer nach § 13b UStG 19 % | 1787 | 3837 |
   | igE of new vehicles from suppliers without a VAT ID (flagged) | 1784 | 3834 |
 
-- **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)`.
+- **igE and inbound §13b bases** (Kz 89/93, 46/47, 73/74, 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`): `reverseChargeServicesEuCents` for § 13b Abs. 1 (Kz 46), `reverseChargeRealEstateCents` for the Umsätze under the GrEStG, § 13b Abs. 2 Nr. 3 (Kz 73), `reverseChargeOtherCents` for the other § 13b Abs. 2 supplies (Kz 84); the tax fields split the ledger's § 13b output tax, each 19 % of its base and the last the rest, so they sum to the ledger, and the reconciliation checks Kz 67 against Kz 47+74+85. The fields carry the texts of section D of the USt 1 A 2026 (BMF, 29.12.2025), character for character: Kz 46 "Sonstige Leistungen nach § 3a Absatz 2 UStG eines im übrigen Gemeinschaftsgebiet ansässigen Unternehmers (§ 13b Absatz 1 UStG)", Kz 73 "Umsätze, die unter das GrEStG fallen (§ 13b Absatz 2 Nummer 3 UStG)", Kz 84 "Andere Leistungen (§ 13b Absatz 2 Nummer 1, 2, 4 bis 12 UStG)". Without scenario bases 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, undifferentiated output-VAT balances, and output VAT on the intra-EU acquisition of new vehicles from suppliers without a VAT ID (SKR 03 1784, SKR 04 3834, which this module does not compute) land in `issues`. **Do not generate a filing while `issues` is non-empty.**
@@ -67,6 +67,18 @@ This module aggregates whatever movements you pass in — it does not decide *wh
 
 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.
 
+## Zusammenfassende Meldung (§ 18a UStG)
+
+`aggregateZmLines(supplies)` sums a period's intra-Community supplies (`L`), § 3a Abs. 2 services (`S`) and triangular trade (`D`) per recipient VAT ID and kind, a later change of the base netted in; a service to a Northern Irish VAT ID (`XI`) is refused, since Northern Ireland is Community territory for goods only (BZSt ZM FAQ, Brexit). `writeZmCsv(lines, { purpose })` writes the CSV that the ZM online form in ELSTER (or the BZSt-Online-Portal) imports: CSV version 3.0, UTF-8, `#v3.0`, `#ve3.2.1`, the field names, then one line per recipient and kind, at most 1 500 lines. An original report leaves out lines that net to zero and refuses to be empty (no "Nullmeldung"); a correction keeps `0` lines, which storno what was reported. `normalizeZmVatId` takes a VAT ID as the form does (`GR` as `EL`, no spaces, a country code of the list). Transmission stays with the person: § 18a requires it authenticated.
+
+**Whole euros:** the CSV takes "eine ganze Zahl" of euros, and no source read says how cents are treated. `zmEurosOf` drops the cents of each line's sum toward zero, as the UStVA drops those of its bases (2 000,50 € is 2000, -2 000,50 € is -2000). This is a recorded decision, pending the tax advisor's confirmation (`ZM_EUROS_RULE`), not a rule a source states.
+
+## German VAT rates, dated
+
+`GERMAN_VAT_RATES` lists the rates German law sets for a supply, each with the days it applies to, which rate it is (`provision`) and the provision and act that set it (`basis`): 19 % and 7 % (§ 12 Abs. 1, 2 UStG), 16 % and 5 % in their place from 2020-07-01 to 2020-12-31 (§ 28 Abs. 1, 2 UStG), 0 % from 2023-01-01 for the photovoltaic supplies of § 12 Abs. 3 UStG (`provision: 'zero'`, Art. 16 Nr. 5 Jahressteuergesetz 2022), and the average rates of § 24 Abs. 1 Satz 1 UStG: Nr. 1 (5,5 %), Nr. 2 (19 %, 16 % in the second half of 2020 by § 28 Abs. 3 UStG) and Nr. 3. `germanVatRatesOn(day)` answers the rates of a day of supply, each once (§ 27 Abs. 1 Satz 1 UStG: the rate in force when the supply is carried out), `undefined` before 2007-01-01, where the table begins.
+
+`GERMAN_VAT_RATE_CONCESSIONS` and `germanVatRateConcessionsOn(day)` hold what the BMF letters of 30 June 2020 and 4 November 2020 say about the rates around the changes of 2020 and 2021, each with its GZ, Rz., the supplies it covers and its standing: `required` where the letter says the rate is to be applied (Beherbergungen in the night of 30 June 2020, Rz. 22 of 4 November 2020), `accepted` where it allows it or does not object (Bewirtung in that night, Rz. 44; 19 % / 7 % on supplies to entrepreneurs in July 2020 with the deduction of the stated tax, Rz. 46; 16 % / 5 % in the night of 31 December 2020, Rz. 22). Whether a supply is one they cover is the caller's fact. No letter on the § 24 changes of 2022 to 2025 was found.
+
 ## 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.

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/tax',
-  version: '2.0.0',
+  version: '2.2.0',
   description: 'German tax computation engine: UStVA Kennzahl aggregation from ledger balances with form rounding, Zahllast and reconciliation checks — exact cents'
 }

package/ts/index.ts

@@ -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/ts/rates.ts

@@ -0,0 +1,180 @@
+/**
+ * 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;
+}
+
+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: readonly IGermanVatRate[] = [
+  { 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: string): void => {
+  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: string): readonly number[] | undefined {
+  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))];
+}
+
+/**
+ * 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;
+}
+
+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: readonly IGermanVatRateConcession[] = [
+  { 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: string): readonly IGermanVatRateConcession[] {
+  assertDay(dayArg);
+  return GERMAN_VAT_RATE_CONCESSIONS.filter((entryArg) => entryArg.from <= dayArg && dayArg <= entryArg.to);
+}

package/ts/ustva.ts

@@ -29,19 +29,30 @@ import type {
   TKennzahlKind,
 } from './ustva.types.js';
 
-const KENNZAHL_LABELS: Record<number, string> = {
+/**
+ * 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); Kz 46, 73 and 84, the fields of section D of the USt 1 A 2026
+ * (BMF, 29.12.2025), their texts there.
+ */
+export const USTVA_KENNZAHL_LABELS: Readonly<Record<number, string>> = {
   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',
   43: 'Steuerfreie Umsätze mit Vorsteuerabzug (u. a. Ausfuhr)',
   48: 'Steuerfreie Umsätze ohne Vorsteuerabzug',
-  46: 'Sonstige Leistungen aus dem übrigen Gemeinschaftsgebiet (§13b)',
+  46: 'Sonstige Leistungen nach § 3a Absatz 2 UStG eines im übrigen Gemeinschaftsgebiet ansässigen Unternehmers (§ 13b Absatz 1 UStG)',
   47: 'Steuer zu Kennzahl 46',
-  84: 'Andere Leistungen eines im Ausland ansässigen Unternehmers (§13b)',
+  73: 'Umsätze, die unter das GrEStG fallen (§ 13b Absatz 2 Nummer 3 UStG)',
+  74: 'Steuer zu Kennzahl 73',
+  84: 'Andere Leistungen (§ 13b Absatz 2 Nummer 1, 2, 4 bis 12 UStG)',
   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',
@@ -50,8 +61,17 @@ const KENNZAHL_LABELS: Record<number, string> = {
   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, 73/74, 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: readonly number[] = [81, 86, 87, 41, 43, 48, 89, 93, 46, 47, 73, 74, 84, 85, 60, 21, 45, 66, 61, 62, 67, 39, 83];
 
 /** full euros, cents truncated toward zero (form rule for bases) */
 function truncateToEur(cents: TCents): number {
@@ -189,9 +209,11 @@ export function computeUstva(input: IUstvaInput): IUstvaResult {
 
   let kz46Cents = scenario.reverseChargeServicesEuCents ?? 0;
   let kz46Source = '(scenario)';
+  const kz73Cents = scenario.reverseChargeRealEstateCents ?? 0;
   const kz84Cents = scenario.reverseChargeOtherCents ?? 0;
   const hasRcScenario =
     scenario.reverseChargeServicesEuCents !== undefined ||
+    scenario.reverseChargeRealEstateCents !== undefined ||
     scenario.reverseChargeOtherCents !== undefined;
   if (!hasRcScenario && ledgerRcOutputCents !== 0) {
     kz46Cents = Math.round((ledgerRcOutputCents * 100) / 19);
@@ -201,19 +223,23 @@ export function computeUstva(input: IUstvaInput): IUstvaResult {
     );
   }
 
-  // §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;
+  // §13b tax split over Kz 47, 74 and 85: each base's 19 %, the last base carrying what keeps the total identical to
+  // the ledger movement; a single base carries the whole movement
+  const rcTaxCents = new Map<number, number>();
+  const rcBases = ([[47, kz46Cents], [74, kz73Cents], [85, kz84Cents]] as Array<[number, number]>).filter(([, cents]) => cents !== 0);
+  if (rcBases.length > 0) {
+    let rest = ledgerRcOutputCents;
+    rcBases.forEach(([taxKennzahl, baseCents], index) => {
+      const cents = index === rcBases.length - 1 ? rest : vatFromNetCents(baseCents, 19);
+      rcTaxCents.set(taxKennzahl, cents);
+      rest -= cents;
+    });
   } else if (ledgerRcOutputCents !== 0) {
-    kz47Cents = ledgerRcOutputCents; // derived path above set Kz 46
+    rcTaxCents.set(47, ledgerRcOutputCents); // derived path above set Kz 46
   }
+  const kz47Cents = rcTaxCents.get(47) ?? 0;
+  const kz74Cents = rcTaxCents.get(74) ?? 0;
+  const kz85Cents = rcTaxCents.get(85) ?? 0;
 
   // consistency: scenario bases × rate must reproduce the ledger tax
   if (kz89Source === '(scenario)' && kz89Cents !== 0) {
@@ -225,7 +251,7 @@ export function computeUstva(input: IUstvaInput): IUstvaResult {
     }
   }
   if (hasRcScenario) {
-    const expected = vatFromNetCents(kz46Cents, 19) + vatFromNetCents(kz84Cents, 19);
+    const expected = vatFromNetCents(kz46Cents, 19) + vatFromNetCents(kz73Cents, 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) {
@@ -242,7 +268,7 @@ export function computeUstva(input: IUstvaInput): IUstvaResult {
       kennzahl,
       kind,
       value,
-      label: KENNZAHL_LABELS[kennzahl] ?? `Kennzahl ${kennzahl}`,
+      label: USTVA_KENNZAHL_LABELS[kennzahl] ?? `Kennzahl ${kennzahl}`,
       accounts,
     });
   };
@@ -257,6 +283,8 @@ export function computeUstva(input: IUstvaInput): IUstvaResult {
   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 (kz73Cents !== 0) put(73, 'baseEur', truncateToEur(kz73Cents), ['(scenario)']);
+  if (kz74Cents !== 0) put(74, 'taxCents', kz74Cents, 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;
@@ -273,6 +301,7 @@ export function computeUstva(input: IUstvaInput): IUstvaResult {
     formDomesticTaxCents +
     formIgeTaxCents +
     kz47Cents +
+    kz74Cents +
     kz85Cents -
     inputTaxCents -
     sondervorauszahlung;
@@ -296,16 +325,26 @@ export function computeUstva(input: IUstvaInput): IUstvaResult {
       `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) {
+  // every § 13b tax field the recipient owes, the GrEStG's Kz 74 included, against its deduction
+  const rcOutputCents = kz47Cents + kz74Cents + kz85Cents;
+  const rcDeductionDiff = kzValue(67) - rcOutputCents;
+  if (kzValue(67) !== 0 || kz47Cents !== 0 || kz74Cents !== 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)`,
+      `§13b input vs output tax: Kz 67 ${kzValue(67)} vs Kz 47+74+85 ${rcOutputCents} (diff ${rcDeductionDiff}; non-zero = partial deduction or inconsistency)`,
     );
   }
 
-  const kennzahlen = KENNZAHL_ORDER.filter((kennzahl) => values.has(kennzahl)).map(
+  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,