@fin.cx/tax 2.4.1 → 2.6.0

package/dist_ts/00_commitinfo_data.js

@@ -3,7 +3,7 @@
  */
 export const commitinfo = {
     name: '@fin.cx/tax',
-    version: '2.4.1',
+    version: '2.6.0',
     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/smallbusiness.d.ts

@@ -30,14 +30,29 @@
  *   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.
+ * The year the business starts: the statute names no limit of its own for it
+ * (there is no previous year). The reasoning of the Jahressteuergesetz 2024
+ * (BT-Drs. 20/12780, read on dserver.bundestag.de 2026-09-30, p. 183 f., zu
+ * § 19 Abs. 1) does: "Nimmt der Unternehmer seine gewerbliche oder berufliche
+ * Tätigkeit auf, ist § 19 Absatz 1 Satz 1 UStG mit der Maßgabe anzuwenden,
+ * dass der Gesamtumsatz im laufenden Kalenderjahr den Betrag von 25 000 Euro
+ * nicht überschreitet. Bereits der Umsatz, mit dem die Grenze überschritten
+ * wird, unterliegt der Regelbesteuerung." (Art. 288a Abs. 1 UAbs. 3 RL
+ * 2006/112 EG); "Die bis zum Zeitpunkt der Überschreitung bewirkten Umsätze
+ * sind steuerfrei." And zu Abs. 2: "Übt der Unternehmer seine gewerbliche
+ * oder berufliche Tätigkeit nur für einen Teil des Kalenderjahres aus,
+ * entfällt die bisherige Umrechnung in einen Jahresgesamtumsatz": a part of a
+ * year counts as it is, in the year the business starts and as the next
+ * year's previous year. The Anleitung zur Umsatzsteuer-Voranmeldung 2026
+ * (p. 8, Zeile 12) reads the founding year the same way.
+ *
+ * The supply by which the running year exceeds 100 000 €: the reasoning says
+ * the scheme no longer applies "ab diesem Zeitpunkt", and the statute exempts
+ * a supply while the running year's Gesamtumsatz "nicht überschreitet"; both
+ * are read so that it is taxed: `endsWith` names the receipt at which the sum
+ * first exceeds the limit, and every receipt from it on is taxed. Not read:
+ * the BMF-Schreiben of 18 March 2025 (UStAE Abschn. 19.1 ff.), which the BMF
+ * site did not serve.
  */
 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). */
@@ -46,6 +61,8 @@ export declare const SMALL_BUSINESS_FIRST_YEAR = 2025;
 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;
+/** 25 000 €: the running calendar year's limit in the year the business starts (BT-Drs. 20/12780, p. 183 f., zu § 19 Abs. 1 UStG) */
+export declare const SMALL_BUSINESS_FOUNDING_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
@@ -76,7 +93,12 @@ export interface IGesamtumsatzOfYear {
     totalCents: TCents;
     leftOutCents: Record<Exclude<TGesamtumsatzPart, 'counted'>, TCents>;
 }
-/** Why a year starts with the exemption or without it. */
+/**
+ * Why a year starts with the exemption or without it. `within_limits` and
+ * `business_started_this_year` start it exempt: the one by the previous
+ * year's Gesamtumsatz, the other as the year the business starts, which has
+ * none (its running limit is 25 000 €).
+ */
 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';
@@ -100,9 +122,17 @@ export interface ISmallBusinessStatus {
     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.
+     * Where the year starts exempt: the running year's Gesamtumsatz up to which
+     * it stays exempt, 100 000 € (`SMALL_BUSINESS_RUNNING_YEAR_LIMIT_CENTS`), or
+     * 25 000 € in the year the business starts
+     * (`SMALL_BUSINESS_FOUNDING_YEAR_LIMIT_CENTS`)
+     */
+    runningLimitCents?: TCents;
+    /**
+     * Where the year starts exempt and its Gesamtumsatz exceeds
+     * `runningLimitCents`: 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;
@@ -118,7 +148,9 @@ export declare function gesamtumsatzOf(receiptsArg: readonly IGesamtumsatzReceip
  * 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`).
+ * Gesamtumsatz exceeds 100 000 € (`endsWith`). In the year the business
+ * starts (`previousYearCents: 'business_started'`) from its start, until the
+ * receipt by which it exceeds 25 000 €, counted as it is, not as a whole year.
  */
 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). */

package/dist_ts/smallbusiness.js

@@ -4,6 +4,8 @@ export const SMALL_BUSINESS_FIRST_YEAR = 2025;
 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;
+/** 25 000 €: the running calendar year's limit in the year the business starts (BT-Drs. 20/12780, p. 183 f., zu § 19 Abs. 1 UStG) */
+export const SMALL_BUSINESS_FOUNDING_YEAR_LIMIT_CENTS = 2_500_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)) {
@@ -52,7 +54,9 @@ export function gesamtumsatzOf(receiptsArg, yearArg) {
  * 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`).
+ * Gesamtumsatz exceeds 100 000 € (`endsWith`). In the year the business
+ * starts (`previousYearCents: 'business_started'`) from its start, until the
+ * receipt by which it exceeds 25 000 €, counted as it is, not as a whole year.
  */
 export function smallBusinessStatusOf(inputArg) {
     assertYear(inputArg.year);
@@ -76,23 +80,23 @@ export function smallBusinessStatusOf(inputArg) {
     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) {
+    if (previous !== 'business_started' && previous > SMALL_BUSINESS_PREVIOUS_YEAR_LIMIT_CENTS) {
         return { ...base, atStart: 'taxable', reason: 'previous_year_over' };
     }
+    const reason = previous === 'business_started' ? 'business_started_this_year' : 'within_limits';
+    const runningLimitCents = previous === 'business_started' ? SMALL_BUSINESS_FOUNDING_YEAR_LIMIT_CENTS : SMALL_BUSINESS_RUNNING_YEAR_LIMIT_CENTS;
+    const exempt = { ...base, atStart: 'exempt', reason, runningLimitCents };
     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 } };
+        if (sum > runningLimitCents) {
+            return { ...exempt, endsWith: { receivedOn: receipt.receivedOn, index, runningCents: sum } };
         }
     }
-    return { ...base, atStart: 'exempt', reason: 'within_limits' };
+    return exempt;
 }
 /** 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) {
@@ -110,4 +114,4 @@ export function smallBusinessWaiverDeadline(yearArg) {
     const leap = (year % 4 === 0 && year % 100 !== 0) || year % 400 === 0;
     return `${year}-02-${leap ? '29' : '28'}`;
 }
-//# 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+//# 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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": "2.6.0",
   "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.**
@@ -88,16 +89,26 @@ const status = tax.smallBusinessStatusOf({
   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 }
+// { atStart: 'exempt', reason: 'within_limits', runningLimitCents: 10000000, 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
+`runningLimitCents` (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 (`previousYearCents: 'business_started'`) has no
+previous year, and the statute names no limit of its own for it. The reasoning
+of the Jahressteuergesetz 2024 (BT-Drs. 20/12780, p. 183 f.) does: the running
+year's Gesamtumsatz must not exceed 25 000 €, and the supply by which it does is
+taxed already. So that year starts `exempt` (`business_started_this_year`) with
+`runningLimitCents` 25 000 € (`SMALL_BUSINESS_FOUNDING_YEAR_LIMIT_CENTS`), and
+`endsWith` names the receipt above it. A part of a year is not converted to a
+whole year any longer (same source, zu Abs. 2): three months with 24 000 € are
+24 000 €, in the year the business starts and as the next year's previous year.
+
+A year before 2025 answers `unknown` (`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

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/tax',
-  version: '2.4.1',
+  version: '2.6.0',
   description: 'German tax computation engine: UStVA Kennzahl aggregation from ledger balances with form rounding, Zahllast and reconciliation checks — exact cents'
 }

package/ts/smallbusiness.ts

@@ -30,14 +30,29 @@
  *   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.
+ * The year the business starts: the statute names no limit of its own for it
+ * (there is no previous year). The reasoning of the Jahressteuergesetz 2024
+ * (BT-Drs. 20/12780, read on dserver.bundestag.de 2026-09-30, p. 183 f., zu
+ * § 19 Abs. 1) does: "Nimmt der Unternehmer seine gewerbliche oder berufliche
+ * Tätigkeit auf, ist § 19 Absatz 1 Satz 1 UStG mit der Maßgabe anzuwenden,
+ * dass der Gesamtumsatz im laufenden Kalenderjahr den Betrag von 25 000 Euro
+ * nicht überschreitet. Bereits der Umsatz, mit dem die Grenze überschritten
+ * wird, unterliegt der Regelbesteuerung." (Art. 288a Abs. 1 UAbs. 3 RL
+ * 2006/112 EG); "Die bis zum Zeitpunkt der Überschreitung bewirkten Umsätze
+ * sind steuerfrei." And zu Abs. 2: "Übt der Unternehmer seine gewerbliche
+ * oder berufliche Tätigkeit nur für einen Teil des Kalenderjahres aus,
+ * entfällt die bisherige Umrechnung in einen Jahresgesamtumsatz": a part of a
+ * year counts as it is, in the year the business starts and as the next
+ * year's previous year. The Anleitung zur Umsatzsteuer-Voranmeldung 2026
+ * (p. 8, Zeile 12) reads the founding year the same way.
+ *
+ * The supply by which the running year exceeds 100 000 €: the reasoning says
+ * the scheme no longer applies "ab diesem Zeitpunkt", and the statute exempts
+ * a supply while the running year's Gesamtumsatz "nicht überschreitet"; both
+ * are read so that it is taxed: `endsWith` names the receipt at which the sum
+ * first exceeds the limit, and every receipt from it on is taxed. Not read:
+ * the BMF-Schreiben of 18 March 2025 (UStAE Abschn. 19.1 ff.), which the BMF
+ * site did not serve.
  */
 import type { TCents } from '@fin.cx/calculation';
 
@@ -48,6 +63,8 @@ export const SMALL_BUSINESS_FIRST_YEAR = 2025;
 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;
+/** 25 000 €: the running calendar year's limit in the year the business starts (BT-Drs. 20/12780, p. 183 f., zu § 19 Abs. 1 UStG) */
+export const SMALL_BUSINESS_FOUNDING_YEAR_LIMIT_CENTS: TCents = 2_500_000;
 
 /**
  * What a receipt is to the Gesamtumsatz (§ 19 Abs. 2 UStG):
@@ -83,7 +100,12 @@ export interface IGesamtumsatzOfYear {
   leftOutCents: Record<Exclude<TGesamtumsatzPart, 'counted'>, TCents>;
 }
 
-/** Why a year starts with the exemption or without it. */
+/**
+ * Why a year starts with the exemption or without it. `within_limits` and
+ * `business_started_this_year` start it exempt: the one by the previous
+ * year's Gesamtumsatz, the other as the year the business starts, which has
+ * none (its running limit is 25 000 €).
+ */
 export type TSmallBusinessReason =
   | 'within_limits'
   | 'previous_year_over'
@@ -114,9 +136,17 @@ export interface ISmallBusinessStatus {
   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.
+   * Where the year starts exempt: the running year's Gesamtumsatz up to which
+   * it stays exempt, 100 000 € (`SMALL_BUSINESS_RUNNING_YEAR_LIMIT_CENTS`), or
+   * 25 000 € in the year the business starts
+   * (`SMALL_BUSINESS_FOUNDING_YEAR_LIMIT_CENTS`)
+   */
+  runningLimitCents?: TCents;
+  /**
+   * Where the year starts exempt and its Gesamtumsatz exceeds
+   * `runningLimitCents`: 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 */
@@ -173,7 +203,9 @@ export function gesamtumsatzOf(receiptsArg: readonly IGesamtumsatzReceipt[], yea
  * 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`).
+ * Gesamtumsatz exceeds 100 000 € (`endsWith`). In the year the business
+ * starts (`previousYearCents: 'business_started'`) from its start, until the
+ * receipt by which it exceeds 25 000 €, counted as it is, not as a whole year.
  */
 export function smallBusinessStatusOf(inputArg: ISmallBusinessYearInput): ISmallBusinessStatus {
   assertYear(inputArg.year);
@@ -197,23 +229,23 @@ export function smallBusinessStatusOf(inputArg: ISmallBusinessYearInput): ISmall
   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) {
+  if (previous !== 'business_started' && previous > SMALL_BUSINESS_PREVIOUS_YEAR_LIMIT_CENTS) {
     return { ...base, atStart: 'taxable', reason: 'previous_year_over' };
   }
+  const reason: TSmallBusinessReason = previous === 'business_started' ? 'business_started_this_year' : 'within_limits';
+  const runningLimitCents = previous === 'business_started' ? SMALL_BUSINESS_FOUNDING_YEAR_LIMIT_CENTS : SMALL_BUSINESS_RUNNING_YEAR_LIMIT_CENTS;
+  const exempt = { ...base, atStart: 'exempt' as const, reason, runningLimitCents };
   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 } };
+    if (sum > runningLimitCents) {
+      return { ...exempt, endsWith: { receivedOn: receipt.receivedOn, index, runningCents: sum } };
     }
   }
-  return { ...base, atStart: 'exempt', reason: 'within_limits' };
+  return exempt;
 }
 
 /** The last calendar year a waiver effective for `yearArg` binds (§ 19 Abs. 3 Satz 3 UStG: at least five calendar years). */

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[];
 }