@fin.cx/tax 2.2.0 → 2.3.0

package/dist_ts/00_commitinfo_data.js

@@ -3,7 +3,7 @@
  */
 export const commitinfo = {
     name: '@fin.cx/tax',
-    version: '2.2.0',
+    version: '2.3.0',
     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

@@ -3,3 +3,4 @@ export * from './ustva.accounts.js';
 export * from './ustva.js';
 export * from './zm.js';
 export * from './rates.js';
+export * from './smallbusiness.js';

package/dist_ts/index.js

@@ -3,4 +3,5 @@ export * from './ustva.accounts.js';
 export * from './ustva.js';
 export * from './zm.js';
 export * from './rates.js';
-//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiaW5kZXguanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy9pbmRleC50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQSxjQUFjLGtCQUFrQixDQUFDO0FBQ2pDLGNBQWMscUJBQXFCLENBQUM7QUFDcEMsY0FBYyxZQUFZLENBQUM7QUFDM0IsY0FBYyxTQUFTLENBQUM7QUFDeEIsY0FBYyxZQUFZLENBQUMifQ==
+export * from './smallbusiness.js';
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiaW5kZXguanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy9pbmRleC50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQSxjQUFjLGtCQUFrQixDQUFDO0FBQ2pDLGNBQWMscUJBQXFCLENBQUM7QUFDcEMsY0FBYyxZQUFZLENBQUM7QUFDM0IsY0FBYyxTQUFTLENBQUM7QUFDeEIsY0FBYyxZQUFZLENBQUM7QUFDM0IsY0FBYyxvQkFBb0IsQ0FBQyJ9

package/dist_ts/smallbusiness.d.ts

@@ -0,0 +1,129 @@
+/**
+ * The Kleinunternehmer of § 19 UStG in the version from 1 January 2025 and
+ * its Gesamtumsatz. Pure; the caller states each Entgelt received and what
+ * kind of supply it paid, and records the waiver.
+ *
+ * Source: § 19 UStG on gesetze-im-internet.de, read 2026-09-29.
+ * - Abs. 1 Satz 1: a supply (§ 1 Abs. 1 Nr. 1) of a business resident in
+ *   Germany or in the areas of § 1 Abs. 3 UStG "ist steuerfrei, wenn der Gesamtumsatz nach Absatz 2 im
+ *   vorangegangenen Kalenderjahr 25 000 Euro nicht überschritten hat und im
+ *   laufenden Kalenderjahr 100 000 Euro nicht überschreitet".
+ * - Abs. 2: "Gesamtumsatz ist die nach vereinnahmten Entgelten berechnete
+ *   Summe der vom Unternehmer ausgeführten steuerbaren Umsätze im Sinne des
+ *   § 1 Absatz 1 Nummer 1 abzüglich folgender Umsätze: 1. Umsätze, die nach
+ *   § 4 Nummer 8 Buchstabe i, Nummer 9 Buchstabe b und Nummer 11 bis 29
+ *   steuerfrei sind; 2. Umsätze, die nach § 4 Nummer 8 Buchstabe a bis h,
+ *   Nummer 9 Buchstabe a und Nummer 10 steuerfrei sind, wenn sie Hilfsumsätze
+ *   sind. Die Umsätze mit Wirtschaftsgütern des Anlagevermögens eines
+ *   Unternehmers bleiben bei der Ermittlung des Gesamtumsatzes nach Satz 1
+ *   außer Ansatz."
+ * - Abs. 3: the waiver, declared "bis zum letzten Tag des Monats Februar des
+ *   zweiten auf den Besteuerungszeitraum folgenden Kalenderjahres",
+ *   effective from the start of the Besteuerungszeitraum it is for, binding
+ *   "mindestens für fünf Kalenderjahre", revocable "mit Wirkung von Beginn
+ *   eines darauffolgenden Kalenderjahres".
+ *
+ * - Abs. 6: not for the intra-Community supply of new vehicles; not modelled
+ *   here (the caller counts such a supply taxed).
+ * - The version until 31 December 2024 had other limits (22 000 € in the
+ *   previous year, 50 000 € expected in the running one, both with the
+ *   tax) and did not exempt the supplies but levied no tax on them; a year
+ *   before 2025 answers `before_2025` and is not told.
+ *
+ * Not read: the BMF-Schreiben of 18 March 2025 (UStAE Abschn. 19.1 ff.),
+ * which the BMF site did not serve. Two questions it answers stay open here:
+ * the limit in the year the business starts, which the statute does not name
+ * (`business_started_this_year` answers `unknown`), and whether the supply by
+ * which the running year exceeds 100 000 € is itself taxed. The statute's
+ * wording (the running year's Gesamtumsatz "nicht überschreitet") is read so
+ * that it is: `endsWith` names the receipt at which the sum first exceeds the
+ * limit, and every receipt from it on is taxed.
+ */
+import type { TCents } from '@fin.cx/calculation';
+/** The first calendar year of the version of § 19 UStG this module applies (Jahressteuergesetz 2024, from 1 January 2025). */
+export declare const SMALL_BUSINESS_FIRST_YEAR = 2025;
+/** 25 000 €: the previous calendar year's limit (§ 19 Abs. 1 Satz 1 UStG) */
+export declare const SMALL_BUSINESS_PREVIOUS_YEAR_LIMIT_CENTS: TCents;
+/** 100 000 €: the running calendar year's limit (§ 19 Abs. 1 Satz 1 UStG) */
+export declare const SMALL_BUSINESS_RUNNING_YEAR_LIMIT_CENTS: TCents;
+/**
+ * What a receipt is to the Gesamtumsatz (§ 19 Abs. 2 UStG):
+ * - `counted`: an Entgelt for a steuerbarer Umsatz (§ 1 Abs. 1 Nr. 1), taxed or
+ *   exempt otherwise than below, a Kleinunternehmer's own exempt supplies
+ *   included;
+ * - `exempt_section_4_listed`: exempt under § 4 Nr. 8 Buchst. i, Nr. 9
+ *   Buchst. b or Nr. 11 bis 29 (Satz 1 Nr. 1), left out;
+ * - `exempt_ancillary`: exempt under § 4 Nr. 8 Buchst. a bis h, Nr. 9 Buchst.
+ *   a or Nr. 10 and a Hilfsumsatz (Satz 1 Nr. 2), left out; such a supply that
+ *   is no Hilfsumsatz is `counted`;
+ * - `fixed_assets`: a sale of fixed assets (Satz 2), left out;
+ * - `not_taxable_here`: no steuerbarer Umsatz in Germany (its place of supply
+ *   abroad), left out.
+ */
+export type TGesamtumsatzPart = 'counted' | 'exempt_section_4_listed' | 'exempt_ancillary' | 'fixed_assets' | 'not_taxable_here';
+export declare const GESAMTUMSATZ_PARTS: readonly TGesamtumsatzPart[];
+/** One Entgelt received (§ 19 Abs. 2 UStG counts by receipts), or a refund of one (negative). */
+export interface IGesamtumsatzReceipt {
+    /** the day it was received, `YYYY-MM-DD` */
+    receivedOn: string;
+    /** the Entgelt, whole cents, without the tax where one is owed on it; negative for a refund */
+    entgeltCents: TCents;
+    part: TGesamtumsatzPart;
+}
+/** The Gesamtumsatz of a calendar year, and what § 19 Abs. 2 left out of it. */
+export interface IGesamtumsatzOfYear {
+    year: number;
+    totalCents: TCents;
+    leftOutCents: Record<Exclude<TGesamtumsatzPart, 'counted'>, TCents>;
+}
+/** Why a year starts with the exemption or without it. */
+export type TSmallBusinessReason = 'within_limits' | 'previous_year_over' | 'waived' | 'previous_year_unknown' | 'business_started_this_year'
+/** a year before 2025, under the version with other limits (`SMALL_BUSINESS_FIRST_YEAR`): not told */
+ | 'before_2025';
+export interface ISmallBusinessYearInput {
+    /** the calendar year (the Besteuerungszeitraum, § 16 Abs. 1 Satz 2 UStG) */
+    year: number;
+    /**
+     * the Gesamtumsatz of the previous calendar year, whole cents; `undefined`
+     * where it is not known; `'business_started'` where the business started in
+     * this year and had no previous year
+     */
+    previousYearCents: TCents | undefined | 'business_started';
+    /** a waiver (§ 19 Abs. 3 UStG) is in force for the year */
+    waived?: boolean;
+    /** the receipts of the year, in any order; those of other years are ignored */
+    receipts: readonly IGesamtumsatzReceipt[];
+}
+export interface ISmallBusinessStatus {
+    year: number;
+    /** whether the year's supplies are exempt from its start; `unknown` where the input cannot tell */
+    atStart: 'exempt' | 'taxable' | 'unknown';
+    reason: TSmallBusinessReason;
+    /**
+     * Where the year starts exempt and its Gesamtumsatz exceeds 100 000 €: the
+     * receipt by which it first does (its day, its place in the receipts as
+     * given, the sum with it). It and every later receipt are taxed.
+     */
+    endsWith?: {
+        receivedOn: string;
+        index: number;
+        runningCents: TCents;
+    };
+    /** the year's Gesamtumsatz over all its receipts */
+    runningCents: TCents;
+}
+/** The Gesamtumsatz of a calendar year (§ 19 Abs. 2 UStG): the Entgelte received in it that count, and those left out. */
+export declare function gesamtumsatzOf(receiptsArg: readonly IGesamtumsatzReceipt[], yearArg: number): IGesamtumsatzOfYear;
+/**
+ * Whether a calendar year's supplies are exempt under § 19 Abs. 1 UStG: from
+ * its start where the previous year's Gesamtumsatz did not exceed 25 000 € and
+ * no waiver is in force, until the receipt by which the running year's
+ * Gesamtumsatz exceeds 100 000 € (`endsWith`).
+ */
+export declare function smallBusinessStatusOf(inputArg: ISmallBusinessYearInput): ISmallBusinessStatus;
+/** The last calendar year a waiver effective for `yearArg` binds (§ 19 Abs. 3 Satz 3 UStG: at least five calendar years). */
+export declare function smallBusinessWaiverBindsUntil(yearArg: number): number;
+/** The first calendar year from whose start a waiver effective for `yearArg` can be revoked (§ 19 Abs. 3 Satz 3 and 4 UStG). */
+export declare function smallBusinessWaiverRevocableFrom(yearArg: number): number;
+/** The last day a waiver for the Besteuerungszeitraum `yearArg` can be declared: the last day of February two years later (§ 19 Abs. 3 Satz 1 UStG). */
+export declare function smallBusinessWaiverDeadline(yearArg: number): string;

package/dist_ts/smallbusiness.js

@@ -0,0 +1,113 @@
+/** The first calendar year of the version of § 19 UStG this module applies (Jahressteuergesetz 2024, from 1 January 2025). */
+export const SMALL_BUSINESS_FIRST_YEAR = 2025;
+/** 25 000 €: the previous calendar year's limit (§ 19 Abs. 1 Satz 1 UStG) */
+export const SMALL_BUSINESS_PREVIOUS_YEAR_LIMIT_CENTS = 2_500_000;
+/** 100 000 €: the running calendar year's limit (§ 19 Abs. 1 Satz 1 UStG) */
+export const SMALL_BUSINESS_RUNNING_YEAR_LIMIT_CENTS = 10_000_000;
+export const GESAMTUMSATZ_PARTS = ['counted', 'exempt_section_4_listed', 'exempt_ancillary', 'fixed_assets', 'not_taxable_here'];
+const isCalendarDay = (valueArg) => {
+    if (typeof valueArg !== 'string' || !/^\d{4}-\d{2}-\d{2}$/.test(valueArg)) {
+        return false;
+    }
+    const [year, month, day] = valueArg.split('-').map(Number);
+    const date = new Date(Date.UTC(year, month - 1, day));
+    return date.getUTCFullYear() === year && date.getUTCMonth() === month - 1 && date.getUTCDate() === day;
+};
+const assertReceipt = (receiptArg, indexArg) => {
+    if (!isCalendarDay(receiptArg.receivedOn)) {
+        throw new Error(`receipts[${indexArg}].receivedOn must be a calendar day YYYY-MM-DD, got ${String(receiptArg.receivedOn)}`);
+    }
+    if (!Number.isSafeInteger(receiptArg.entgeltCents)) {
+        throw new Error(`receipts[${indexArg}].entgeltCents must be whole cents, got ${String(receiptArg.entgeltCents)}`);
+    }
+    if (!GESAMTUMSATZ_PARTS.includes(receiptArg.part)) {
+        throw new Error(`receipts[${indexArg}].part must be one of ${GESAMTUMSATZ_PARTS.join(', ')}, got ${String(receiptArg.part)}`);
+    }
+};
+const assertYear = (yearArg) => {
+    if (!Number.isSafeInteger(yearArg) || yearArg < 1900 || yearArg > 9999) {
+        throw new Error(`year must be a calendar year, got ${String(yearArg)}`);
+    }
+};
+/** The Gesamtumsatz of a calendar year (§ 19 Abs. 2 UStG): the Entgelte received in it that count, and those left out. */
+export function gesamtumsatzOf(receiptsArg, yearArg) {
+    assertYear(yearArg);
+    const leftOutCents = { exempt_section_4_listed: 0, exempt_ancillary: 0, fixed_assets: 0, not_taxable_here: 0 };
+    let totalCents = 0;
+    receiptsArg.forEach((receiptArg, indexArg) => {
+        assertReceipt(receiptArg, indexArg);
+        if (Number(receiptArg.receivedOn.slice(0, 4)) !== yearArg) {
+            return;
+        }
+        if (receiptArg.part === 'counted') {
+            totalCents += receiptArg.entgeltCents;
+        }
+        else {
+            leftOutCents[receiptArg.part] += receiptArg.entgeltCents;
+        }
+    });
+    return { year: yearArg, totalCents, leftOutCents };
+}
+/**
+ * Whether a calendar year's supplies are exempt under § 19 Abs. 1 UStG: from
+ * its start where the previous year's Gesamtumsatz did not exceed 25 000 € and
+ * no waiver is in force, until the receipt by which the running year's
+ * Gesamtumsatz exceeds 100 000 € (`endsWith`).
+ */
+export function smallBusinessStatusOf(inputArg) {
+    assertYear(inputArg.year);
+    const previous = inputArg.previousYearCents;
+    if (previous !== undefined && previous !== 'business_started' && (!Number.isSafeInteger(previous) || previous < 0)) {
+        throw new Error(`previousYearCents must be whole cents of at least 0, 'business_started' or undefined, got ${String(previous)}`);
+    }
+    const counted = inputArg.receipts
+        .map((receiptArg, indexArg) => {
+        assertReceipt(receiptArg, indexArg);
+        return { receipt: receiptArg, index: indexArg };
+    })
+        .filter(({ receipt }) => Number(receipt.receivedOn.slice(0, 4)) === inputArg.year && receipt.part === 'counted')
+        // by day; receipts of one day in the order given
+        .sort((leftArg, rightArg) => leftArg.receipt.receivedOn.localeCompare(rightArg.receipt.receivedOn) || leftArg.index - rightArg.index);
+    const runningCents = counted.reduce((sumArg, { receipt }) => sumArg + receipt.entgeltCents, 0);
+    const base = { year: inputArg.year, runningCents };
+    if (inputArg.year < SMALL_BUSINESS_FIRST_YEAR) {
+        return { ...base, atStart: 'unknown', reason: 'before_2025' };
+    }
+    if (inputArg.waived === true) {
+        return { ...base, atStart: 'taxable', reason: 'waived' };
+    }
+    if (previous === 'business_started') {
+        return { ...base, atStart: 'unknown', reason: 'business_started_this_year' };
+    }
+    if (previous === undefined) {
+        return { ...base, atStart: 'unknown', reason: 'previous_year_unknown' };
+    }
+    if (previous > SMALL_BUSINESS_PREVIOUS_YEAR_LIMIT_CENTS) {
+        return { ...base, atStart: 'taxable', reason: 'previous_year_over' };
+    }
+    let sum = 0;
+    for (const { receipt, index } of counted) {
+        sum += receipt.entgeltCents;
+        if (sum > SMALL_BUSINESS_RUNNING_YEAR_LIMIT_CENTS) {
+            return { ...base, atStart: 'exempt', reason: 'within_limits', endsWith: { receivedOn: receipt.receivedOn, index, runningCents: sum } };
+        }
+    }
+    return { ...base, atStart: 'exempt', reason: 'within_limits' };
+}
+/** The last calendar year a waiver effective for `yearArg` binds (§ 19 Abs. 3 Satz 3 UStG: at least five calendar years). */
+export function smallBusinessWaiverBindsUntil(yearArg) {
+    assertYear(yearArg);
+    return yearArg + 4;
+}
+/** The first calendar year from whose start a waiver effective for `yearArg` can be revoked (§ 19 Abs. 3 Satz 3 and 4 UStG). */
+export function smallBusinessWaiverRevocableFrom(yearArg) {
+    return smallBusinessWaiverBindsUntil(yearArg) + 1;
+}
+/** The last day a waiver for the Besteuerungszeitraum `yearArg` can be declared: the last day of February two years later (§ 19 Abs. 3 Satz 1 UStG). */
+export function smallBusinessWaiverDeadline(yearArg) {
+    assertYear(yearArg);
+    const year = yearArg + 2;
+    const leap = (year % 4 === 0 && year % 100 !== 0) || year % 400 === 0;
+    return `${year}-02-${leap ? '29' : '28'}`;
+}
+//# sourceMappingURL=data:application/json;base64,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

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/tax",
-  "version": "2.2.0",
+  "version": "2.3.0",
   "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",
@@ -33,7 +33,7 @@
   },
   "devDependencies": {
     "@git.zone/tsbuild": "^5.0.0",
-    "@git.zone/tsrun": "^3.0.1",
+    "@git.zone/tsrun": "^3.0.2",
     "@git.zone/tstest": "^6.3.2",
     "@types/node": "^26.6.2"
   },

package/readme.md

@@ -73,6 +73,32 @@ Set `taxationMethod` so the result records which mode the figures represent. If
 
 **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.
 
+## Kleinunternehmer (§ 19 UStG)
+
+Since 2025 a Kleinunternehmer's supplies are tax-exempt where the Gesamtumsatz
+did not exceed 25 000 € in the previous calendar year and does not exceed
+100 000 € in the running one (§ 19 Abs. 1 Satz 1 UStG). The Gesamtumsatz counts
+the Entgelte received (§ 19 Abs. 2), less the listed § 4 exemptions, the
+Hilfsumsätze and fixed assets.
+
+```typescript
+const status = tax.smallBusinessStatusOf({
+  year: 2026,
+  previousYearCents: tax.gesamtumsatzOf(receipts, 2025).totalCents,
+  receipts, // [{ receivedOn: '2026-03-01', entgeltCents: 120000, part: 'counted' }, …]
+});
+// { atStart: 'exempt', reason: 'within_limits', endsWith?: { receivedOn, index, runningCents }, runningCents }
+```
+
+`endsWith` names the receipt by which the running year first exceeds
+100 000 €; it and every later one are taxed. A waiver (§ 19 Abs. 3) makes the
+year `taxable`; `smallBusinessWaiverDeadline`, `…BindsUntil` and
+`…RevocableFrom` give its dates. The year the business starts answers
+`unknown`: the statute names no limit for it. So does a year before 2025
+(`before_2025`), under the version with other limits (22 000 € / 50 000 €,
+with the tax). The rules cover businesses resident in Germany or the areas of
+§ 1 Abs. 3 UStG; the new vehicles of § 19 Abs. 6 are not modelled.
+
 ## 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.

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/tax',
-  version: '2.2.0',
+  version: '2.3.0',
   description: 'German tax computation engine: UStVA Kennzahl aggregation from ledger balances with form rounding, Zahllast and reconciliation checks — exact cents'
 }

package/ts/index.ts

@@ -3,3 +3,4 @@ export * from './ustva.accounts.js';
 export * from './ustva.js';
 export * from './zm.js';
 export * from './rates.js';
+export * from './smallbusiness.js';

package/ts/smallbusiness.ts

@@ -0,0 +1,236 @@
+/**
+ * The Kleinunternehmer of § 19 UStG in the version from 1 January 2025 and
+ * its Gesamtumsatz. Pure; the caller states each Entgelt received and what
+ * kind of supply it paid, and records the waiver.
+ *
+ * Source: § 19 UStG on gesetze-im-internet.de, read 2026-09-29.
+ * - Abs. 1 Satz 1: a supply (§ 1 Abs. 1 Nr. 1) of a business resident in
+ *   Germany or in the areas of § 1 Abs. 3 UStG "ist steuerfrei, wenn der Gesamtumsatz nach Absatz 2 im
+ *   vorangegangenen Kalenderjahr 25 000 Euro nicht überschritten hat und im
+ *   laufenden Kalenderjahr 100 000 Euro nicht überschreitet".
+ * - Abs. 2: "Gesamtumsatz ist die nach vereinnahmten Entgelten berechnete
+ *   Summe der vom Unternehmer ausgeführten steuerbaren Umsätze im Sinne des
+ *   § 1 Absatz 1 Nummer 1 abzüglich folgender Umsätze: 1. Umsätze, die nach
+ *   § 4 Nummer 8 Buchstabe i, Nummer 9 Buchstabe b und Nummer 11 bis 29
+ *   steuerfrei sind; 2. Umsätze, die nach § 4 Nummer 8 Buchstabe a bis h,
+ *   Nummer 9 Buchstabe a und Nummer 10 steuerfrei sind, wenn sie Hilfsumsätze
+ *   sind. Die Umsätze mit Wirtschaftsgütern des Anlagevermögens eines
+ *   Unternehmers bleiben bei der Ermittlung des Gesamtumsatzes nach Satz 1
+ *   außer Ansatz."
+ * - Abs. 3: the waiver, declared "bis zum letzten Tag des Monats Februar des
+ *   zweiten auf den Besteuerungszeitraum folgenden Kalenderjahres",
+ *   effective from the start of the Besteuerungszeitraum it is for, binding
+ *   "mindestens für fünf Kalenderjahre", revocable "mit Wirkung von Beginn
+ *   eines darauffolgenden Kalenderjahres".
+ *
+ * - Abs. 6: not for the intra-Community supply of new vehicles; not modelled
+ *   here (the caller counts such a supply taxed).
+ * - The version until 31 December 2024 had other limits (22 000 € in the
+ *   previous year, 50 000 € expected in the running one, both with the
+ *   tax) and did not exempt the supplies but levied no tax on them; a year
+ *   before 2025 answers `before_2025` and is not told.
+ *
+ * Not read: the BMF-Schreiben of 18 March 2025 (UStAE Abschn. 19.1 ff.),
+ * which the BMF site did not serve. Two questions it answers stay open here:
+ * the limit in the year the business starts, which the statute does not name
+ * (`business_started_this_year` answers `unknown`), and whether the supply by
+ * which the running year exceeds 100 000 € is itself taxed. The statute's
+ * wording (the running year's Gesamtumsatz "nicht überschreitet") is read so
+ * that it is: `endsWith` names the receipt at which the sum first exceeds the
+ * limit, and every receipt from it on is taxed.
+ */
+import type { TCents } from '@fin.cx/calculation';
+
+/** The first calendar year of the version of § 19 UStG this module applies (Jahressteuergesetz 2024, from 1 January 2025). */
+export const SMALL_BUSINESS_FIRST_YEAR = 2025;
+
+/** 25 000 €: the previous calendar year's limit (§ 19 Abs. 1 Satz 1 UStG) */
+export const SMALL_BUSINESS_PREVIOUS_YEAR_LIMIT_CENTS: TCents = 2_500_000;
+/** 100 000 €: the running calendar year's limit (§ 19 Abs. 1 Satz 1 UStG) */
+export const SMALL_BUSINESS_RUNNING_YEAR_LIMIT_CENTS: TCents = 10_000_000;
+
+/**
+ * What a receipt is to the Gesamtumsatz (§ 19 Abs. 2 UStG):
+ * - `counted`: an Entgelt for a steuerbarer Umsatz (§ 1 Abs. 1 Nr. 1), taxed or
+ *   exempt otherwise than below, a Kleinunternehmer's own exempt supplies
+ *   included;
+ * - `exempt_section_4_listed`: exempt under § 4 Nr. 8 Buchst. i, Nr. 9
+ *   Buchst. b or Nr. 11 bis 29 (Satz 1 Nr. 1), left out;
+ * - `exempt_ancillary`: exempt under § 4 Nr. 8 Buchst. a bis h, Nr. 9 Buchst.
+ *   a or Nr. 10 and a Hilfsumsatz (Satz 1 Nr. 2), left out; such a supply that
+ *   is no Hilfsumsatz is `counted`;
+ * - `fixed_assets`: a sale of fixed assets (Satz 2), left out;
+ * - `not_taxable_here`: no steuerbarer Umsatz in Germany (its place of supply
+ *   abroad), left out.
+ */
+export type TGesamtumsatzPart = 'counted' | 'exempt_section_4_listed' | 'exempt_ancillary' | 'fixed_assets' | 'not_taxable_here';
+
+export const GESAMTUMSATZ_PARTS: readonly TGesamtumsatzPart[] = ['counted', 'exempt_section_4_listed', 'exempt_ancillary', 'fixed_assets', 'not_taxable_here'];
+
+/** One Entgelt received (§ 19 Abs. 2 UStG counts by receipts), or a refund of one (negative). */
+export interface IGesamtumsatzReceipt {
+  /** the day it was received, `YYYY-MM-DD` */
+  receivedOn: string;
+  /** the Entgelt, whole cents, without the tax where one is owed on it; negative for a refund */
+  entgeltCents: TCents;
+  part: TGesamtumsatzPart;
+}
+
+/** The Gesamtumsatz of a calendar year, and what § 19 Abs. 2 left out of it. */
+export interface IGesamtumsatzOfYear {
+  year: number;
+  totalCents: TCents;
+  leftOutCents: Record<Exclude<TGesamtumsatzPart, 'counted'>, TCents>;
+}
+
+/** Why a year starts with the exemption or without it. */
+export type TSmallBusinessReason =
+  | 'within_limits'
+  | 'previous_year_over'
+  | 'waived'
+  | 'previous_year_unknown'
+  | 'business_started_this_year'
+  /** a year before 2025, under the version with other limits (`SMALL_BUSINESS_FIRST_YEAR`): not told */
+  | 'before_2025';
+
+export interface ISmallBusinessYearInput {
+  /** the calendar year (the Besteuerungszeitraum, § 16 Abs. 1 Satz 2 UStG) */
+  year: number;
+  /**
+   * the Gesamtumsatz of the previous calendar year, whole cents; `undefined`
+   * where it is not known; `'business_started'` where the business started in
+   * this year and had no previous year
+   */
+  previousYearCents: TCents | undefined | 'business_started';
+  /** a waiver (§ 19 Abs. 3 UStG) is in force for the year */
+  waived?: boolean;
+  /** the receipts of the year, in any order; those of other years are ignored */
+  receipts: readonly IGesamtumsatzReceipt[];
+}
+
+export interface ISmallBusinessStatus {
+  year: number;
+  /** whether the year's supplies are exempt from its start; `unknown` where the input cannot tell */
+  atStart: 'exempt' | 'taxable' | 'unknown';
+  reason: TSmallBusinessReason;
+  /**
+   * Where the year starts exempt and its Gesamtumsatz exceeds 100 000 €: the
+   * receipt by which it first does (its day, its place in the receipts as
+   * given, the sum with it). It and every later receipt are taxed.
+   */
+  endsWith?: { receivedOn: string; index: number; runningCents: TCents };
+  /** the year's Gesamtumsatz over all its receipts */
+  runningCents: TCents;
+}
+
+const isCalendarDay = (valueArg: unknown): valueArg is string => {
+  if (typeof valueArg !== 'string' || !/^\d{4}-\d{2}-\d{2}$/.test(valueArg)) {
+    return false;
+  }
+  const [year, month, day] = valueArg.split('-').map(Number);
+  const date = new Date(Date.UTC(year, month - 1, day));
+  return date.getUTCFullYear() === year && date.getUTCMonth() === month - 1 && date.getUTCDate() === day;
+};
+
+const assertReceipt = (receiptArg: IGesamtumsatzReceipt, indexArg: number): void => {
+  if (!isCalendarDay(receiptArg.receivedOn)) {
+    throw new Error(`receipts[${indexArg}].receivedOn must be a calendar day YYYY-MM-DD, got ${String(receiptArg.receivedOn)}`);
+  }
+  if (!Number.isSafeInteger(receiptArg.entgeltCents)) {
+    throw new Error(`receipts[${indexArg}].entgeltCents must be whole cents, got ${String(receiptArg.entgeltCents)}`);
+  }
+  if (!GESAMTUMSATZ_PARTS.includes(receiptArg.part)) {
+    throw new Error(`receipts[${indexArg}].part must be one of ${GESAMTUMSATZ_PARTS.join(', ')}, got ${String(receiptArg.part)}`);
+  }
+};
+
+const assertYear = (yearArg: number): void => {
+  if (!Number.isSafeInteger(yearArg) || yearArg < 1900 || yearArg > 9999) {
+    throw new Error(`year must be a calendar year, got ${String(yearArg)}`);
+  }
+};
+
+/** The Gesamtumsatz of a calendar year (§ 19 Abs. 2 UStG): the Entgelte received in it that count, and those left out. */
+export function gesamtumsatzOf(receiptsArg: readonly IGesamtumsatzReceipt[], yearArg: number): IGesamtumsatzOfYear {
+  assertYear(yearArg);
+  const leftOutCents: IGesamtumsatzOfYear['leftOutCents'] = { exempt_section_4_listed: 0, exempt_ancillary: 0, fixed_assets: 0, not_taxable_here: 0 };
+  let totalCents = 0;
+  receiptsArg.forEach((receiptArg, indexArg) => {
+    assertReceipt(receiptArg, indexArg);
+    if (Number(receiptArg.receivedOn.slice(0, 4)) !== yearArg) {
+      return;
+    }
+    if (receiptArg.part === 'counted') {
+      totalCents += receiptArg.entgeltCents;
+    } else {
+      leftOutCents[receiptArg.part] += receiptArg.entgeltCents;
+    }
+  });
+  return { year: yearArg, totalCents, leftOutCents };
+}
+
+/**
+ * Whether a calendar year's supplies are exempt under § 19 Abs. 1 UStG: from
+ * its start where the previous year's Gesamtumsatz did not exceed 25 000 € and
+ * no waiver is in force, until the receipt by which the running year's
+ * Gesamtumsatz exceeds 100 000 € (`endsWith`).
+ */
+export function smallBusinessStatusOf(inputArg: ISmallBusinessYearInput): ISmallBusinessStatus {
+  assertYear(inputArg.year);
+  const previous = inputArg.previousYearCents;
+  if (previous !== undefined && previous !== 'business_started' && (!Number.isSafeInteger(previous) || previous < 0)) {
+    throw new Error(`previousYearCents must be whole cents of at least 0, 'business_started' or undefined, got ${String(previous)}`);
+  }
+  const counted = inputArg.receipts
+    .map((receiptArg, indexArg) => {
+      assertReceipt(receiptArg, indexArg);
+      return { receipt: receiptArg, index: indexArg };
+    })
+    .filter(({ receipt }) => Number(receipt.receivedOn.slice(0, 4)) === inputArg.year && receipt.part === 'counted')
+    // by day; receipts of one day in the order given
+    .sort((leftArg, rightArg) => leftArg.receipt.receivedOn.localeCompare(rightArg.receipt.receivedOn) || leftArg.index - rightArg.index);
+  const runningCents = counted.reduce((sumArg, { receipt }) => sumArg + receipt.entgeltCents, 0);
+  const base = { year: inputArg.year, runningCents };
+  if (inputArg.year < SMALL_BUSINESS_FIRST_YEAR) {
+    return { ...base, atStart: 'unknown', reason: 'before_2025' };
+  }
+  if (inputArg.waived === true) {
+    return { ...base, atStart: 'taxable', reason: 'waived' };
+  }
+  if (previous === 'business_started') {
+    return { ...base, atStart: 'unknown', reason: 'business_started_this_year' };
+  }
+  if (previous === undefined) {
+    return { ...base, atStart: 'unknown', reason: 'previous_year_unknown' };
+  }
+  if (previous > SMALL_BUSINESS_PREVIOUS_YEAR_LIMIT_CENTS) {
+    return { ...base, atStart: 'taxable', reason: 'previous_year_over' };
+  }
+  let sum = 0;
+  for (const { receipt, index } of counted) {
+    sum += receipt.entgeltCents;
+    if (sum > SMALL_BUSINESS_RUNNING_YEAR_LIMIT_CENTS) {
+      return { ...base, atStart: 'exempt', reason: 'within_limits', endsWith: { receivedOn: receipt.receivedOn, index, runningCents: sum } };
+    }
+  }
+  return { ...base, atStart: 'exempt', reason: 'within_limits' };
+}
+
+/** The last calendar year a waiver effective for `yearArg` binds (§ 19 Abs. 3 Satz 3 UStG: at least five calendar years). */
+export function smallBusinessWaiverBindsUntil(yearArg: number): number {
+  assertYear(yearArg);
+  return yearArg + 4;
+}
+
+/** The first calendar year from whose start a waiver effective for `yearArg` can be revoked (§ 19 Abs. 3 Satz 3 and 4 UStG). */
+export function smallBusinessWaiverRevocableFrom(yearArg: number): number {
+  return smallBusinessWaiverBindsUntil(yearArg) + 1;
+}
+
+/** The last day a waiver for the Besteuerungszeitraum `yearArg` can be declared: the last day of February two years later (§ 19 Abs. 3 Satz 1 UStG). */
+export function smallBusinessWaiverDeadline(yearArg: number): string {
+  assertYear(yearArg);
+  const year = yearArg + 2;
+  const leap = (year % 4 === 0 && year % 100 !== 0) || year % 400 === 0;
+  return `${year}-02-${leap ? '29' : '28'}`;
+}