@fin.cx/tax 2.4.1 → 2.5.0

package/dist_ts/00_commitinfo_data.js

@@ -3,7 +3,7 @@
  */
 export const commitinfo = {
     name: '@fin.cx/tax',
-    version: '2.4.1',
+    version: '2.5.0',
     description: 'German tax computation engine: UStVA Kennzahl aggregation from ledger balances with form rounding, Zahllast and reconciliation checks — exact cents'
 };
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package/dist_ts/ustva.js

@@ -51,6 +51,7 @@ export const USTVA_KENNZAHL_LABELS = {
     67: 'Vorsteuer aus Leistungen im Sinne des §13b UStG',
     69: 'In Rechnungen unrichtig oder unberechtigt ausgewiesene Steuerbeträge (§ 14c UStG) sowie Steuerbeträge, die nach § 6a Absatz 4 Satz 2, § 17 Absatz 1 Satz 7, § 25b Absatz 2 UStG oder von einem Auslagerer oder Lagerhalter nach § 27 Absatz 40a UStG geschuldet werden',
     39: 'Anrechnung der Sondervorauszahlung (Dauerfristverlängerung)',
+    70: 'Wechsel von der Kleinunternehmer-Regelung (§ 19 UStG) zur Regelbesteuerung – Datum des Wechsels',
     83: 'Verbleibende Umsatzsteuer-Vorauszahlung / Überschuss',
 };
 /**
@@ -65,6 +66,35 @@ export const USTVA_KENNZAHL_LABELS = {
  * dropped.
  */
 export const USTVA_KENNZAHL_ORDER = [81, 86, 87, 41, 43, 48, 89, 93, 46, 47, 73, 74, 84, 85, 60, 21, 45, 66, 61, 62, 67, 69, 39, 83];
+/** Whether `valueArg` is a calendar day written `YYYY-MM-DD`. */
+function isCalendarDay(valueArg) {
+    if (!/^\d{4}-\d{2}-\d{2}$/.test(valueArg))
+        return false;
+    const date = new Date(`${valueArg}T00:00:00Z`);
+    return !Number.isNaN(date.getTime()) && date.toISOString().slice(0, 10) === valueArg;
+}
+/**
+ * The first and last day of a period label `YYYY-MM`, `YYYY-Qn` or `YYYY`;
+ * undefined for a label of another shape, which is informational only.
+ */
+function daysOfPeriod(periodArg) {
+    const lastDayOf = (yearArg, monthArg) => new Date(Date.UTC(yearArg, monthArg, 0)).toISOString().slice(0, 10);
+    const pad = (valueArg) => String(valueArg).padStart(2, '0');
+    let match = /^(\d{4})-(\d{2})$/.exec(periodArg);
+    if (match) {
+        const year = Number(match[1]);
+        const month = Number(match[2]);
+        return month >= 1 && month <= 12 ? { first: `${match[1]}-${pad(month)}-01`, last: lastDayOf(year, month) } : undefined;
+    }
+    match = /^(\d{4})-Q([1-4])$/.exec(periodArg);
+    if (match) {
+        const year = Number(match[1]);
+        const lastMonth = Number(match[2]) * 3;
+        return { first: `${match[1]}-${pad(lastMonth - 2)}-01`, last: lastDayOf(year, lastMonth) };
+    }
+    match = /^(\d{4})$/.exec(periodArg);
+    return match ? { first: `${match[1]}-01-01`, last: `${match[1]}-12-31` } : undefined;
+}
 /** full euros, cents truncated toward zero (form rule for bases) */
 function truncateToEur(cents) {
     return Math.trunc(cents / 100);
@@ -308,6 +338,21 @@ export function computeUstva(input) {
             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`);
         }
     }
+    // ---- Kz 70: the day of the change from the Kleinunternehmer scheme ------
+    const dateFields = [];
+    const changeOn = input.smallBusinessChangeOn;
+    if (changeOn !== undefined) {
+        const period = daysOfPeriod(input.period);
+        if (!isCalendarDay(changeOn)) {
+            issues.push(`Kz 70 (the day of the change from the Kleinunternehmer scheme) ${changeOn} is no calendar day (YYYY-MM-DD)`);
+        }
+        else if (period && (changeOn < period.first || changeOn > period.last)) {
+            issues.push(`Kz 70 (the day of the change from the Kleinunternehmer scheme) ${changeOn} lies outside the period ${input.period} — it belongs in the return of the period that contains it`);
+        }
+        else {
+            dateFields.push({ kennzahl: 70, value: changeOn, label: USTVA_KENNZAHL_LABELS[70] });
+        }
+    }
     return {
         chart: input.chart,
         year: input.year,
@@ -322,6 +367,7 @@ export function computeUstva(input) {
             checks,
         },
         issues,
+        dateFields,
     };
 }
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package/dist_ts/ustva.types.d.ts

@@ -83,6 +83,17 @@ export interface IUstvaInput {
      * line. The chart data maps no account to it, so the caller states it.
      */
     otherTaxOwed?: IOtherTaxOwedInput;
+    /**
+     * Kz 70 (Zeile 12 of the USt 1 A 2026, "Wechsel von der
+     * Kleinunternehmer-Regelung (§ 19 UStG) zur Regelbesteuerung – Datum des
+     * Wechsels"), `YYYY-MM-DD`: per the Anleitung zur UStVA 2026 (p. 8) the
+     * day of the supply by which the running year's Gesamtumsatz exceeded
+     * 100 000 € (in the year the business started, 25 000 €), or 1 January
+     * where a waiver of § 19 Abs. 3 UStG takes effect with the running year;
+     * none where the previous year exceeded 25 000 €. Stated in the return of
+     * the period that contains it; a day outside `period` is an issue.
+     */
+    smallBusinessChangeOn?: string;
     /** revenue accounts intentionally outside the UStVA (no issue raised) */
     exemptAccounts?: string[];
     /** override the built-in per-chart VAT account table */
@@ -95,6 +106,13 @@ export interface IUstvaInput {
     reconciliationToleranceCents?: TCents;
 }
 export type TKennzahlKind = 'baseEur' | 'taxCents';
+/** A field of the form that carries a day, not an amount (Kz 70). */
+export interface IKennzahlDateValue {
+    kennzahl: number;
+    /** `YYYY-MM-DD` */
+    value: string;
+    label: string;
+}
 export interface IKennzahlValue {
     kennzahl: number;
     kind: TKennzahlKind;
@@ -125,4 +143,6 @@ export interface IUstvaResult {
     reconciliation: IUstvaReconciliation;
     /** hard problems — a filing must not be generated while non-empty */
     issues: string[];
+    /** the fields that carry a day (Kz 70), in form order; empty where none is stated */
+    dateFields: IKennzahlDateValue[];
 }

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/tax",
-  "version": "2.4.1",
+  "version": "2.5.0",
   "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",

package/readme.md

@@ -27,6 +27,7 @@ pnpm install @fin.cx/tax
 
 - **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 69 (tax owed on other grounds)**, Zeile 47 of the USt 1 A 2026: "In Rechnungen unrichtig oder unberechtigt ausgewiesene Steuerbeträge (§ 14c UStG) sowie Steuerbeträge, die nach § 6a Absatz 4 Satz 2, § 17 Absatz 1 Satz 7, § 25b Absatz 2 UStG oder von einem Auslagerer oder Lagerhalter nach § 27 Absatz 40a UStG geschuldet werden" — e.g. the VAT a Kleinunternehmer's invoice states, or the tax the last buyer of a triangular transaction owes. The chart data maps no account to it, so the caller states it as `otherTaxOwed: { cents, onOutputAccountsCents? }`; it is added to Kz 83, and the part booked on the domestic output-tax accounts (`onOutputAccountsCents`) is left out of the domestic reconciliation, which has no base for it in Kz 81 or 86.
+- **Kz 70 (the day of the change from the Kleinunternehmer scheme)**, Zeile 12 of the USt 1 A 2026: "Wechsel von der Kleinunternehmer-Regelung (§ 19 UStG) zur Regelbesteuerung – Datum des Wechsels". Per the Anleitung zur UStVA 2026 (p. 8) the day of the supply by which the running year's Gesamtumsatz exceeded 100 000 € (in the year the business started, 25 000 €), or 1 January for a waiver of § 19 Abs. 3 UStG from the running year; none where the previous year exceeded 25 000 €. The caller states it as `smallBusinessChangeOn` (`YYYY-MM-DD`) in the return of the period that contains it; it comes back in `dateFields` (`IKennzahlDateValue`: `kennzahl`, `value`, `label`), apart from the amounts. A day that is none, or one outside a `period` of the shape `YYYY-MM`, `YYYY-Qn` or `YYYY`, is an issue and is not returned.
 - **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.**

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/tax',
-  version: '2.4.1',
+  version: '2.5.0',
   description: 'German tax computation engine: UStVA Kennzahl aggregation from ledger balances with form rounding, Zahllast and reconciliation checks — exact cents'
 }

package/ts/ustva.ts

@@ -22,6 +22,7 @@ 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 {
+  IKennzahlDateValue,
   IKennzahlValue,
   IUstvaInput,
   IUstvaResult,
@@ -59,6 +60,7 @@ export const USTVA_KENNZAHL_LABELS: Readonly<Record<number, string>> = {
   67: 'Vorsteuer aus Leistungen im Sinne des §13b UStG',
   69: 'In Rechnungen unrichtig oder unberechtigt ausgewiesene Steuerbeträge (§ 14c UStG) sowie Steuerbeträge, die nach § 6a Absatz 4 Satz 2, § 17 Absatz 1 Satz 7, § 25b Absatz 2 UStG oder von einem Auslagerer oder Lagerhalter nach § 27 Absatz 40a UStG geschuldet werden',
   39: 'Anrechnung der Sondervorauszahlung (Dauerfristverlängerung)',
+  70: 'Wechsel von der Kleinunternehmer-Regelung (§ 19 UStG) zur Regelbesteuerung – Datum des Wechsels',
   83: 'Verbleibende Umsatzsteuer-Vorauszahlung / Überschuss',
 };
 
@@ -75,6 +77,37 @@ export const USTVA_KENNZAHL_LABELS: Readonly<Record<number, string>> = {
  */
 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, 69, 39, 83];
 
+/** Whether `valueArg` is a calendar day written `YYYY-MM-DD`. */
+function isCalendarDay(valueArg: string): boolean {
+  if (!/^\d{4}-\d{2}-\d{2}$/.test(valueArg)) return false;
+  const date = new Date(`${valueArg}T00:00:00Z`);
+  return !Number.isNaN(date.getTime()) && date.toISOString().slice(0, 10) === valueArg;
+}
+
+/**
+ * The first and last day of a period label `YYYY-MM`, `YYYY-Qn` or `YYYY`;
+ * undefined for a label of another shape, which is informational only.
+ */
+function daysOfPeriod(periodArg: string): { first: string; last: string } | undefined {
+  const lastDayOf = (yearArg: number, monthArg: number): string =>
+    new Date(Date.UTC(yearArg, monthArg, 0)).toISOString().slice(0, 10);
+  const pad = (valueArg: number): string => String(valueArg).padStart(2, '0');
+  let match = /^(\d{4})-(\d{2})$/.exec(periodArg);
+  if (match) {
+    const year = Number(match[1]);
+    const month = Number(match[2]);
+    return month >= 1 && month <= 12 ? { first: `${match[1]}-${pad(month)}-01`, last: lastDayOf(year, month) } : undefined;
+  }
+  match = /^(\d{4})-Q([1-4])$/.exec(periodArg);
+  if (match) {
+    const year = Number(match[1]);
+    const lastMonth = Number(match[2]) * 3;
+    return { first: `${match[1]}-${pad(lastMonth - 2)}-01`, last: lastDayOf(year, lastMonth) };
+  }
+  match = /^(\d{4})$/.exec(periodArg);
+  return match ? { first: `${match[1]}-01-01`, last: `${match[1]}-12-31` } : undefined;
+}
+
 /** full euros, cents truncated toward zero (form rule for bases) */
 function truncateToEur(cents: TCents): number {
   return Math.trunc(cents / 100);
@@ -355,6 +388,22 @@ export function computeUstva(input: IUstvaInput): IUstvaResult {
     }
   }
 
+  // ---- Kz 70: the day of the change from the Kleinunternehmer scheme ------
+  const dateFields: IKennzahlDateValue[] = [];
+  const changeOn = input.smallBusinessChangeOn;
+  if (changeOn !== undefined) {
+    const period = daysOfPeriod(input.period);
+    if (!isCalendarDay(changeOn)) {
+      issues.push(`Kz 70 (the day of the change from the Kleinunternehmer scheme) ${changeOn} is no calendar day (YYYY-MM-DD)`);
+    } else if (period && (changeOn < period.first || changeOn > period.last)) {
+      issues.push(
+        `Kz 70 (the day of the change from the Kleinunternehmer scheme) ${changeOn} lies outside the period ${input.period} — it belongs in the return of the period that contains it`,
+      );
+    } else {
+      dateFields.push({ kennzahl: 70, value: changeOn, label: USTVA_KENNZAHL_LABELS[70] });
+    }
+  }
+
   return {
     chart: input.chart,
     year: input.year,
@@ -369,5 +418,6 @@ export function computeUstva(input: IUstvaInput): IUstvaResult {
       checks,
     },
     issues,
+    dateFields,
   };
 }

package/ts/ustva.types.ts

@@ -88,6 +88,17 @@ export interface IUstvaInput {
    * line. The chart data maps no account to it, so the caller states it.
    */
   otherTaxOwed?: IOtherTaxOwedInput;
+  /**
+   * Kz 70 (Zeile 12 of the USt 1 A 2026, "Wechsel von der
+   * Kleinunternehmer-Regelung (§ 19 UStG) zur Regelbesteuerung – Datum des
+   * Wechsels"), `YYYY-MM-DD`: per the Anleitung zur UStVA 2026 (p. 8) the
+   * day of the supply by which the running year's Gesamtumsatz exceeded
+   * 100 000 € (in the year the business started, 25 000 €), or 1 January
+   * where a waiver of § 19 Abs. 3 UStG takes effect with the running year;
+   * none where the previous year exceeded 25 000 €. Stated in the return of
+   * the period that contains it; a day outside `period` is an issue.
+   */
+  smallBusinessChangeOn?: string;
   /** revenue accounts intentionally outside the UStVA (no issue raised) */
   exemptAccounts?: string[];
   /** override the built-in per-chart VAT account table */
@@ -102,6 +113,14 @@ export interface IUstvaInput {
 
 export type TKennzahlKind = 'baseEur' | 'taxCents';
 
+/** A field of the form that carries a day, not an amount (Kz 70). */
+export interface IKennzahlDateValue {
+  kennzahl: number;
+  /** `YYYY-MM-DD` */
+  value: string;
+  label: string;
+}
+
 export interface IKennzahlValue {
   kennzahl: number;
   kind: TKennzahlKind;
@@ -134,4 +153,6 @@ export interface IUstvaResult {
   reconciliation: IUstvaReconciliation;
   /** hard problems — a filing must not be generated while non-empty */
   issues: string[];
+  /** the fields that carry a day (Kz 70), in form order; empty where none is stated */
+  dateFields: IKennzahlDateValue[];
 }