aimeat 2.7.0 → 3.1.0

package/dist/src/services/finance/invoice-pdf.js

@@ -0,0 +1,177 @@
+/**
+ * @file src/services/finance/invoice-pdf.ts
+ * @description Invoice PDF rendering (pdfkit): the human-readable A4 document attached to
+ *   invoice emails and downloadable from the API. Layout is a conventional Finnish
+ *   invoice: parties top, line table middle, totals right-aligned, and the payment box
+ *   (IBAN/BIC, viite, due date, amount) at the bottom where a payer's eye looks for it.
+ *   Standard Helvetica covers ä/ö (WinAnsi); money and dates render in Finnish locale.
+ * @usage const pdf = await renderInvoicePdf(invoice); // Buffer
+ * @version-history
+ *   v1.0.0 — 2026-08-06 — Company-in-a-box phase 2.
+ */
+import PDFDocument from 'pdfkit';
+import { FinanceError } from './errors.js';
+function euros(minor) {
+    const sign = minor < 0 ? '-' : '';
+    const abs = Math.abs(minor);
+    const whole = Math.floor(abs / 100).toString().replace(/\B(?=(\d{3})+(?!\d))/g, ' ');
+    return `${sign}${whole},${String(abs % 100).padStart(2, '0')} €`;
+}
+function percentLabel(rateBp) {
+    const whole = Math.floor(rateBp / 100);
+    const frac = rateBp % 100;
+    return frac === 0 ? `${whole} %` : `${whole},${String(frac).padStart(2, '0').replace(/0$/, '')} %`;
+}
+function quantityLabel(quantityMilli) {
+    const whole = Math.floor(quantityMilli / 1000);
+    const frac = quantityMilli % 1000;
+    return frac === 0 ? String(whole) : `${whole},${String(frac).padStart(3, '0').replace(/0+$/, '')}`;
+}
+function finDate(isoDate) {
+    if (!isoDate)
+        return '';
+    const [y, m, d] = isoDate.split('-');
+    return `${Number(d)}.${Number(m)}.${y}`;
+}
+const M = 50; // page margin
+const W = 495; // usable width (A4 595 − 2×50)
+/** Renders the invoice as an A4 PDF. The invoice must be sent (number + dates assigned). */
+export function renderInvoicePdf(inv) {
+    if (!inv.invoiceNumber || !inv.invoiceDate || !inv.referenceNumber) {
+        throw new FinanceError('NOT_SENT', 409, 'A PDF can only be rendered for a sent invoice');
+    }
+    const invoiceNumber = inv.invoiceNumber;
+    const referenceNumber = inv.referenceNumber;
+    return new Promise((resolvePdf, rejectPdf) => {
+        const doc = new PDFDocument({ size: 'A4', margin: M, info: { Title: `${inv.type === 'credit_note' ? 'Hyvityslasku' : 'Lasku'} ${inv.invoiceNumber}` } });
+        const chunks = [];
+        doc.on('data', (c) => chunks.push(c));
+        doc.on('end', () => resolvePdf(Buffer.concat(chunks)));
+        doc.on('error', rejectPdf);
+        const title = inv.type === 'credit_note' ? 'HYVITYSLASKU' : 'LASKU';
+        // Header: seller name left, document title + number right.
+        doc.font('Helvetica-Bold').fontSize(16).text(inv.seller.name, M, M);
+        doc.fontSize(14).text(title, M, M, { width: W, align: 'right' });
+        doc.font('Helvetica').fontSize(10).text(invoiceNumber, M, M + 18, { width: W, align: 'right' });
+        let y = M + 30;
+        doc.fontSize(8).fillColor('#555555');
+        const sellerMeta = [
+            inv.seller.businessId ? `Y-tunnus ${inv.seller.businessId}` : null,
+            inv.seller.vatId ? `ALV-tunnus ${inv.seller.vatId}` : null,
+            [inv.seller.streetAddress, inv.seller.postalCode, inv.seller.city].filter(Boolean).join(', ') || null,
+            inv.seller.email ?? null,
+        ].filter(Boolean);
+        for (const line of sellerMeta) {
+            doc.text(line, M, y);
+            y += 11;
+        }
+        doc.fillColor('#000000');
+        // Meta block right: dates and terms.
+        const metaX = 330;
+        let metaY = M + 34;
+        const meta = [
+            ['Laskun päivämäärä', finDate(inv.invoiceDate)],
+            ['Eräpäivä', finDate(inv.dueDate)],
+            ['Maksuehto', `${inv.paymentTermsDays} pv netto`],
+            ['Viitenumero', referenceNumber],
+        ];
+        doc.fontSize(9);
+        for (const [label, value] of meta) {
+            doc.font('Helvetica').text(label, metaX, metaY, { width: 110 });
+            doc.font('Helvetica-Bold').text(value, metaX + 115, metaY, { width: W + M - metaX - 115, align: 'right' });
+            metaY += 14;
+        }
+        // Buyer block.
+        y = Math.max(y, metaY) + 18;
+        doc.font('Helvetica').fontSize(8).fillColor('#555555').text('LASKUN SAAJA', M, y);
+        y += 12;
+        doc.fillColor('#000000').font('Helvetica-Bold').fontSize(10).text(inv.buyer.name, M, y);
+        y += 13;
+        doc.font('Helvetica').fontSize(9);
+        const buyerMeta = [
+            inv.buyer.businessId ? `Y-tunnus ${inv.buyer.businessId}` : null,
+            [inv.buyer.streetAddress, inv.buyer.postalCode, inv.buyer.city].filter(Boolean).join(', ') || null,
+            inv.buyer.email ?? null,
+        ].filter(Boolean);
+        for (const line of buyerMeta) {
+            doc.text(line, M, y);
+            y += 12;
+        }
+        // Line table.
+        y += 16;
+        const cols = { desc: M, qty: 300, unit: 345, price: 380, vat: 440, net: 480 };
+        doc.font('Helvetica-Bold').fontSize(8).fillColor('#555555');
+        doc.text('SELITE', cols.desc, y, { width: cols.qty - cols.desc - 8 });
+        doc.text('MÄÄRÄ', cols.qty, y, { width: 40, align: 'right' });
+        doc.text('YKS.', cols.unit, y, { width: 30 });
+        doc.text('A-HINTA', cols.price, y, { width: 55, align: 'right' });
+        doc.text('ALV', cols.vat, y, { width: 35, align: 'right' });
+        doc.text('NETTO', cols.net, y, { width: M + W - cols.net, align: 'right' });
+        y += 11;
+        doc.moveTo(M, y).lineTo(M + W, y).lineWidth(0.5).strokeColor('#999999').stroke();
+        y += 6;
+        doc.font('Helvetica').fontSize(9).fillColor('#000000');
+        for (const line of inv.lines) {
+            const descHeight = doc.heightOfString(line.description, { width: cols.qty - cols.desc - 8 });
+            if (y + descHeight > 700) {
+                doc.addPage();
+                y = M;
+            }
+            doc.text(line.description, cols.desc, y, { width: cols.qty - cols.desc - 8 });
+            doc.text(quantityLabel(line.quantityMilli), cols.qty, y, { width: 40, align: 'right' });
+            doc.text(line.unit, cols.unit, y, { width: 30 });
+            doc.text(euros(line.unitPriceMinor), cols.price, y, { width: 55, align: 'right' });
+            doc.text(percentLabel(line.vatRateBp), cols.vat, y, { width: 35, align: 'right' });
+            doc.text(euros(line.netMinor), cols.net, y, { width: M + W - cols.net, align: 'right' });
+            y += Math.max(descHeight, 12) + 4;
+        }
+        doc.moveTo(M, y).lineTo(M + W, y).stroke();
+        y += 8;
+        // Totals, right-aligned; VAT itemized per rate.
+        const totX = 330;
+        const totW = M + W - totX;
+        doc.fontSize(9);
+        doc.font('Helvetica').text('Veroton yhteensä', totX, y, { width: totW - 90 });
+        doc.text(euros(inv.totalNetMinor), totX, y, { width: totW, align: 'right' });
+        y += 13;
+        for (const entry of inv.vatBreakdown) {
+            doc.text(`ALV ${percentLabel(entry.vatRateBp)}`, totX, y, { width: totW - 90 });
+            doc.text(euros(entry.vatMinor), totX, y, { width: totW, align: 'right' });
+            y += 13;
+        }
+        doc.font('Helvetica-Bold').fontSize(11);
+        doc.text('YHTEENSÄ', totX, y, { width: totW - 90 });
+        doc.text(euros(inv.totalGrossMinor), totX, y, { width: totW, align: 'right' });
+        y += 26;
+        // Payment box.
+        if (y > 640) {
+            doc.addPage();
+            y = M;
+        }
+        const boxH = 16 + (inv.seller.iban ? 15 : 0) + (inv.seller.bic ? 15 : 0) + 45;
+        doc.rect(M, y, W, boxH).lineWidth(0.75).strokeColor('#333333').stroke();
+        let py = y + 8;
+        doc.font('Helvetica-Bold').fontSize(8).fillColor('#555555').text('MAKSUTIEDOT', M + 10, py);
+        py += 13;
+        doc.fillColor('#000000').fontSize(9);
+        const pay = [];
+        if (inv.seller.iban)
+            pay.push(['IBAN', inv.seller.iban]);
+        if (inv.seller.bic)
+            pay.push(['BIC', inv.seller.bic]);
+        pay.push(['Viitenumero', referenceNumber]);
+        pay.push(['Eräpäivä', finDate(inv.dueDate)]);
+        pay.push(['Maksettava', euros(inv.totalGrossMinor)]);
+        for (const [label, value] of pay) {
+            doc.font('Helvetica').text(label, M + 10, py, { width: 100 });
+            doc.font('Helvetica-Bold').text(value, M + 115, py);
+            py += 15;
+        }
+        if (inv.notes) {
+            py += 10;
+            doc.font('Helvetica').fontSize(8).fillColor('#555555').text(inv.notes, M, py, { width: W });
+        }
+        doc.end();
+    });
+}
+//# sourceMappingURL=invoice-pdf.js.map

package/dist/src/services/finance/invoice-pdf.js.map

@@ -0,0 +1 @@
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package/dist/src/services/finance/invoice-service.d.ts

@@ -0,0 +1,55 @@
+import type { Storage } from '../../storage/interface.js';
+import type { InvoiceRecord, InvoiceParty, FiscalYearRecord } from '../../models/finance-schemas.js';
+/** Line input from the API: amounts are computed here, never trusted from the caller. */
+export interface LineInput {
+    description: string;
+    quantityMilli: number;
+    unit: string;
+    unitPriceMinor: number;
+    vatCodeId: string;
+}
+export interface DraftInput {
+    organismId?: string | null;
+    seller: InvoiceParty;
+    buyer: InvoiceParty;
+    lines: LineInput[];
+    currency?: string;
+    paymentTermsDays?: number;
+    notes?: string | null;
+}
+/**
+ * Finds the fiscal year containing the date, auto-creating a calendar year when none
+ * exists (removing setup friction — the accountant can adjust boundaries later, before
+ * anything is locked). A LOCKED year is returned as-is; the caller decides whether the
+ * operation is one a locked year must reject.
+ */
+export declare function fiscalYearForDate(storage: Storage, ownerGhii: string, isoDate: string, organismId: string | null): Promise<FiscalYearRecord>;
+/** Fetches an invoice and asserts ownership; absent and not-yours answer identically (404). */
+export declare function requireOwnInvoice(storage: Storage, ownerGhii: string, id: string): Promise<InvoiceRecord>;
+/** Creates an invoice draft (type 'invoice'). Amounts are computed, never taken from the caller. */
+export declare function createDraft(storage: Storage, ownerGhii: string, input: DraftInput): Promise<InvoiceRecord>;
+/** Updates a draft in place. A non-draft invoice is immutable → 409. */
+export declare function updateDraft(storage: Storage, ownerGhii: string, id: string, input: DraftInput): Promise<InvoiceRecord>;
+/** Deletes a draft. A non-draft invoice is part of the audit trail → 409. */
+export declare function deleteDraft(storage: Storage, ownerGhii: string, id: string): Promise<void>;
+/**
+ * The draft→sent transition: recomputes amounts with rates valid on the invoice date,
+ * claims the gapless number, derives the display number + payment reference, resolves
+ * the fiscal year (locked → 409), and stamps the send. The caller performs the actual
+ * delivery (Finvoice operator / email / manual) and passes which door was used.
+ */
+export declare function send(storage: Storage, ownerGhii: string, id: string, deliveryMethod: 'finvoice' | 'email' | 'manual', referenceStyle?: 'fi' | 'rf'): Promise<InvoiceRecord>;
+/**
+ * Marks a sent/overdue invoice paid and books the income voucher (source 'invoice').
+ * Idempotent on repeat calls: an already-paid invoice returns as-is without a second voucher.
+ */
+export declare function markPaid(storage: Storage, ownerGhii: string, id: string, opts?: {
+    paidAt?: string;
+    trackingCode?: string;
+    externalRef?: string;
+}): Promise<InvoiceRecord>;
+/** Creates a credit-note DRAFT mirroring the original's lines; sending it credits the original. */
+export declare function createCreditNote(storage: Storage, ownerGhii: string, originalId: string): Promise<InvoiceRecord>;
+/** Lazy sent→overdue transition applied on read (persisted, same idea as session expiry). */
+export declare function applyOverdue(storage: Storage, inv: InvoiceRecord): Promise<InvoiceRecord>;
+//# sourceMappingURL=invoice-service.d.ts.map

package/dist/src/services/finance/invoice-service.d.ts.map

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package/dist/src/services/finance/invoice-service.js

@@ -0,0 +1,292 @@
+/**
+ * @file src/services/finance/invoice-service.ts
+ * @description Invoice lifecycle: draft → sent → paid/overdue, credit notes, and the
+ *   voucher that a payment books. Routes stay thin; every legality rule lives here.
+ *
+ *   Rules encoded:
+ *   - Only drafts are editable or deletable. numberSeq/reference/dates are assigned on
+ *     the draft→sent transition (atomic counter → gapless sequence; a deleted draft
+ *     never consumes a number).
+ *   - VAT rates are snapshotted per line at SEND time from the code valid on the invoice
+ *     date (maksuperusteinen bookkeeping still reports by the invoice's rate snapshot).
+ *   - A sent invoice is immutable; corrections are credit notes (type 'credit_note',
+ *     INV02 in Finvoice) which flip the original to 'credited' when sent.
+ *   - Marking paid books an income voucher automatically (source 'invoice'), inside the
+ *     fiscal year of the payment date; a locked year rejects it.
+ *   - 'overdue' is a lazy transition applied on read, same discipline as checkout
+ *     session expiry.
+ *
+ * @structure computeTotals · fiscal-year resolution · draft CRUD · send · markPaid ·
+ *   credit notes · lazy overdue
+ * @usage const svc = financeInvoiceService(storage); await svc.send(ownerGhii, id, ...);
+ * @version-history
+ *   v1.0.0 — 2026-08-06 — Company-in-a-box phase 1.
+ */
+import { randomUUID } from 'node:crypto';
+import { FinanceError } from './errors.js';
+import { requireVatCode } from './vat-codes.js';
+import { finnishReference, rfReference } from './reference-number.js';
+import { bookVoucher } from './vouchers.js';
+function assertParty(party, which) {
+    if (!party || typeof party.name !== 'string' || party.name.trim().length < 2) {
+        throw new FinanceError('INVALID_PARTY', 400, `${which}.name is required (min 2 chars)`);
+    }
+}
+function assertLines(lines) {
+    if (!Array.isArray(lines) || lines.length === 0) {
+        throw new FinanceError('INVALID_LINES', 400, 'At least one invoice line is required');
+    }
+    for (const l of lines) {
+        if (!l.description || typeof l.description !== 'string')
+            throw new FinanceError('INVALID_LINES', 400, 'Line description is required');
+        if (!Number.isInteger(l.quantityMilli) || l.quantityMilli <= 0)
+            throw new FinanceError('INVALID_LINES', 400, 'quantityMilli must be a positive integer (thousandths)');
+        if (!Number.isInteger(l.unitPriceMinor) || l.unitPriceMinor < 0)
+            throw new FinanceError('INVALID_LINES', 400, 'unitPriceMinor must be a non-negative integer (cents)');
+        if (!l.vatCodeId || typeof l.vatCodeId !== 'string')
+            throw new FinanceError('INVALID_LINES', 400, 'Line vatCodeId is required');
+        if (typeof l.unit !== 'string' || l.unit.length === 0 || l.unit.length > 10)
+            throw new FinanceError('INVALID_LINES', 400, 'Line unit is required (max 10 chars)');
+    }
+}
+/** Computes line amounts + totals with the VAT rates valid on rateDate. Half-up rounding per line. */
+async function computeLines(storage, lines, rateDate) {
+    const out = [];
+    const byCode = new Map();
+    for (const l of lines) {
+        const code = await requireVatCode(storage, l.vatCodeId, rateDate);
+        const netMinor = Math.round((l.quantityMilli * l.unitPriceMinor) / 1000);
+        const vatMinor = Math.round((netMinor * code.rateBp) / 10000);
+        out.push({
+            description: l.description, quantityMilli: l.quantityMilli, unit: l.unit,
+            unitPriceMinor: l.unitPriceMinor, vatCodeId: code.id, vatRateBp: code.rateBp,
+            netMinor, vatMinor, grossMinor: netMinor + vatMinor,
+        });
+        const entry = byCode.get(code.id) ?? { vatCodeId: code.id, vatRateBp: code.rateBp, netMinor: 0, vatMinor: 0 };
+        entry.netMinor += netMinor;
+        entry.vatMinor += vatMinor;
+        byCode.set(code.id, entry);
+    }
+    const totalNetMinor = out.reduce((s, l) => s + l.netMinor, 0);
+    const totalVatMinor = out.reduce((s, l) => s + l.vatMinor, 0);
+    return { lines: out, totalNetMinor, totalVatMinor, totalGrossMinor: totalNetMinor + totalVatMinor, vatBreakdown: [...byCode.values()] };
+}
+/**
+ * Finds the fiscal year containing the date, auto-creating a calendar year when none
+ * exists (removing setup friction — the accountant can adjust boundaries later, before
+ * anything is locked). A LOCKED year is returned as-is; the caller decides whether the
+ * operation is one a locked year must reject.
+ */
+export async function fiscalYearForDate(storage, ownerGhii, isoDate, organismId) {
+    const years = await storage.listFiscalYears(ownerGhii);
+    const hit = years.find((y) => y.startDate <= isoDate && isoDate <= y.endDate);
+    if (hit)
+        return hit;
+    const now = new Date().toISOString();
+    const year = isoDate.slice(0, 4);
+    const record = {
+        id: randomUUID(), ownerGhii, organismId, label: year,
+        startDate: `${year}-01-01`, endDate: `${year}-12-31`,
+        locked: false, lockedAt: null, createdAt: now, updatedAt: now,
+    };
+    await storage.createFiscalYear(record);
+    return record;
+}
+function todayIso() {
+    return new Date().toISOString().slice(0, 10);
+}
+function addDays(isoDate, days) {
+    const d = new Date(`${isoDate}T00:00:00Z`);
+    d.setUTCDate(d.getUTCDate() + days);
+    return d.toISOString().slice(0, 10);
+}
+/** Fetches an invoice and asserts ownership; absent and not-yours answer identically (404). */
+export async function requireOwnInvoice(storage, ownerGhii, id) {
+    const inv = await storage.getInvoice(id);
+    if (!inv || inv.ownerGhii !== ownerGhii)
+        throw new FinanceError('NOT_FOUND', 404, 'Invoice not found');
+    return inv;
+}
+/** Creates an invoice draft (type 'invoice'). Amounts are computed, never taken from the caller. */
+export async function createDraft(storage, ownerGhii, input) {
+    assertParty(input.seller, 'seller');
+    assertParty(input.buyer, 'buyer');
+    assertLines(input.lines);
+    const currency = input.currency ?? 'EUR';
+    if (currency !== 'EUR')
+        throw new FinanceError('UNSUPPORTED_CURRENCY', 422, 'Only EUR invoices are supported in v1');
+    const paymentTermsDays = input.paymentTermsDays ?? 14;
+    if (!Number.isInteger(paymentTermsDays) || paymentTermsDays < 0 || paymentTermsDays > 120) {
+        throw new FinanceError('INVALID_PAYMENT_TERMS', 400, 'paymentTermsDays must be an integer 0-120');
+    }
+    const computed = await computeLines(storage, input.lines, todayIso());
+    const now = new Date().toISOString();
+    const record = {
+        id: randomUUID(), ownerGhii, organismId: input.organismId ?? null,
+        type: 'invoice', creditsInvoiceId: null, status: 'draft',
+        numberSeq: null, invoiceNumber: null,
+        seller: input.seller, buyer: input.buyer,
+        lines: computed.lines, currency,
+        totalNetMinor: computed.totalNetMinor, totalVatMinor: computed.totalVatMinor,
+        totalGrossMinor: computed.totalGrossMinor, vatBreakdown: computed.vatBreakdown,
+        referenceNumber: null, paymentTermsDays,
+        invoiceDate: null, dueDate: null, deliveryMethod: null, sentAt: null,
+        deliveryStatus: null, operatorMessageId: null, finvoiceXmlKey: null,
+        paidAt: null, paidTrackingCode: null, externalRef: null,
+        fiscalYearId: null, notes: input.notes ?? null,
+        createdAt: now, updatedAt: now,
+    };
+    await storage.createInvoice(record);
+    return record;
+}
+/** Updates a draft in place. A non-draft invoice is immutable → 409. */
+export async function updateDraft(storage, ownerGhii, id, input) {
+    const inv = await requireOwnInvoice(storage, ownerGhii, id);
+    if (inv.status !== 'draft')
+        throw new FinanceError('NOT_DRAFT', 409, 'Only a draft invoice can be edited; make corrections with a credit note');
+    assertParty(input.seller, 'seller');
+    assertParty(input.buyer, 'buyer');
+    assertLines(input.lines);
+    const computed = await computeLines(storage, input.lines, todayIso());
+    const updated = {
+        ...inv,
+        organismId: input.organismId ?? inv.organismId,
+        seller: input.seller, buyer: input.buyer,
+        lines: computed.lines,
+        totalNetMinor: computed.totalNetMinor, totalVatMinor: computed.totalVatMinor,
+        totalGrossMinor: computed.totalGrossMinor, vatBreakdown: computed.vatBreakdown,
+        paymentTermsDays: input.paymentTermsDays ?? inv.paymentTermsDays,
+        notes: input.notes !== undefined ? input.notes : inv.notes,
+        updatedAt: new Date().toISOString(),
+    };
+    await storage.updateInvoiceDraft(updated);
+    return updated;
+}
+/** Deletes a draft. A non-draft invoice is part of the audit trail → 409. */
+export async function deleteDraft(storage, ownerGhii, id) {
+    const inv = await requireOwnInvoice(storage, ownerGhii, id);
+    if (inv.status !== 'draft')
+        throw new FinanceError('NOT_DRAFT', 409, 'Only a draft invoice can be deleted');
+    await storage.deleteInvoice(id);
+}
+/**
+ * The draft→sent transition: recomputes amounts with rates valid on the invoice date,
+ * claims the gapless number, derives the display number + payment reference, resolves
+ * the fiscal year (locked → 409), and stamps the send. The caller performs the actual
+ * delivery (Finvoice operator / email / manual) and passes which door was used.
+ */
+export async function send(storage, ownerGhii, id, deliveryMethod, referenceStyle = 'fi') {
+    const inv = await requireOwnInvoice(storage, ownerGhii, id);
+    if (inv.status !== 'draft')
+        throw new FinanceError('NOT_DRAFT', 409, `Invoice is already ${inv.status}`);
+    if (inv.type === 'credit_note' && !inv.creditsInvoiceId) {
+        throw new FinanceError('INVALID_CREDIT_NOTE', 422, 'A credit note must reference the invoice it credits');
+    }
+    const invoiceDate = todayIso();
+    const fiscalYear = await fiscalYearForDate(storage, ownerGhii, invoiceDate, inv.organismId);
+    if (fiscalYear.locked)
+        throw new FinanceError('FISCAL_YEAR_LOCKED', 409, `Fiscal year ${fiscalYear.label} is locked`);
+    // Re-snapshot rates on the legally operative date.
+    const computed = await computeLines(storage, inv.lines.map((l) => ({
+        description: l.description, quantityMilli: l.quantityMilli, unit: l.unit,
+        unitPriceMinor: l.unitPriceMinor, vatCodeId: l.vatCodeId,
+    })), invoiceDate);
+    await storage.updateInvoiceDraft({
+        ...inv,
+        lines: computed.lines,
+        totalNetMinor: computed.totalNetMinor, totalVatMinor: computed.totalVatMinor,
+        totalGrossMinor: computed.totalGrossMinor, vatBreakdown: computed.vatBreakdown,
+        updatedAt: new Date().toISOString(),
+    });
+    const numberSeq = await storage.nextFinanceCounter(ownerGhii, 'invoice');
+    const invoiceNumber = `${invoiceDate.slice(0, 4)}-${numberSeq}`;
+    // Base '1' + zero-padded seq keeps the viite free of leading zeros and unique per seller.
+    const base = `1${String(numberSeq).padStart(6, '0')}`;
+    const referenceNumber = referenceStyle === 'rf' ? rfReference(base) : finnishReference(base);
+    const dueDate = addDays(invoiceDate, inv.paymentTermsDays);
+    await storage.setInvoiceStatus(id, 'sent', {
+        numberSeq, invoiceNumber, referenceNumber, invoiceDate, dueDate,
+        deliveryMethod, sentAt: new Date().toISOString(), deliveryStatus: 'pending',
+        fiscalYearId: fiscalYear.id,
+    });
+    // Sending a credit note completes the correction: the original stops being collectible.
+    if (inv.type === 'credit_note' && inv.creditsInvoiceId) {
+        const original = await storage.getInvoice(inv.creditsInvoiceId);
+        if (original && original.ownerGhii === ownerGhii && (original.status === 'sent' || original.status === 'overdue' || original.status === 'paid')) {
+            await storage.setInvoiceStatus(original.id, 'credited', {});
+        }
+    }
+    const sent = await storage.getInvoice(id);
+    if (!sent)
+        throw new FinanceError('NOT_FOUND', 404, 'Invoice disappeared during send');
+    return sent;
+}
+/**
+ * Marks a sent/overdue invoice paid and books the income voucher (source 'invoice').
+ * Idempotent on repeat calls: an already-paid invoice returns as-is without a second voucher.
+ */
+export async function markPaid(storage, ownerGhii, id, opts) {
+    const inv = await requireOwnInvoice(storage, ownerGhii, id);
+    if (inv.status === 'paid')
+        return inv;
+    if (inv.status !== 'sent' && inv.status !== 'overdue') {
+        throw new FinanceError('NOT_PAYABLE', 409, `A ${inv.status} invoice cannot be marked paid`);
+    }
+    const paidAt = opts?.paidAt ?? new Date().toISOString();
+    await bookVoucher(storage, ownerGhii, {
+        organismId: inv.organismId,
+        date: paidAt.slice(0, 10),
+        description: `${inv.type === 'credit_note' ? 'Credit note' : 'Invoice'} ${inv.invoiceNumber} — ${inv.buyer.name}`,
+        direction: inv.type === 'credit_note' ? 'expense' : 'income',
+        source: 'invoice',
+        amountMinor: inv.totalGrossMinor,
+        currency: inv.currency,
+        vatBreakdown: inv.vatBreakdown,
+        counterparty: inv.buyer.name,
+        invoiceId: inv.id,
+        trackingCode: opts?.trackingCode ?? null,
+        externalRef: opts?.externalRef ?? null,
+    });
+    await storage.setInvoiceStatus(id, 'paid', {
+        paidAt,
+        ...(opts?.trackingCode ? { paidTrackingCode: opts.trackingCode } : {}),
+        ...(opts?.externalRef ? { externalRef: opts.externalRef } : {}),
+    });
+    const paid = await storage.getInvoice(id);
+    if (!paid)
+        throw new FinanceError('NOT_FOUND', 404, 'Invoice disappeared during payment');
+    return paid;
+}
+/** Creates a credit-note DRAFT mirroring the original's lines; sending it credits the original. */
+export async function createCreditNote(storage, ownerGhii, originalId) {
+    const original = await requireOwnInvoice(storage, ownerGhii, originalId);
+    if (original.status === 'draft')
+        throw new FinanceError('NOT_SENT', 409, 'A draft needs no credit note — edit or delete it');
+    if (original.status === 'credited')
+        throw new FinanceError('ALREADY_CREDITED', 409, 'Invoice is already credited');
+    if (original.type === 'credit_note')
+        throw new FinanceError('INVALID_CREDIT_NOTE', 422, 'A credit note cannot credit another credit note');
+    const now = new Date().toISOString();
+    const record = {
+        ...original,
+        id: randomUUID(),
+        type: 'credit_note', creditsInvoiceId: original.id, status: 'draft',
+        numberSeq: null, invoiceNumber: null, referenceNumber: null,
+        invoiceDate: null, dueDate: null, deliveryMethod: null, sentAt: null,
+        deliveryStatus: null, operatorMessageId: null, finvoiceXmlKey: null,
+        paidAt: null, paidTrackingCode: null, externalRef: null, fiscalYearId: null,
+        notes: `Credit note for invoice ${original.invoiceNumber}`,
+        createdAt: now, updatedAt: now,
+    };
+    await storage.createInvoice(record);
+    return record;
+}
+/** Lazy sent→overdue transition applied on read (persisted, same idea as session expiry). */
+export async function applyOverdue(storage, inv) {
+    if (inv.status === 'sent' && inv.dueDate && inv.dueDate < todayIso()) {
+        await storage.setInvoiceStatus(inv.id, 'overdue', {});
+        return { ...inv, status: 'overdue' };
+    }
+    return inv;
+}
+//# sourceMappingURL=invoice-service.js.map

package/dist/src/services/finance/invoice-service.js.map

@@ -0,0 +1 @@
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package/dist/src/services/finance/pnl.d.ts

@@ -0,0 +1,37 @@
+/**
+ * @file src/services/finance/pnl.ts
+ * @description The P&L period summary (tuloslaskelma-kooste): income and expenses from
+ *   booked vouchers grouped by source, the result before taxes, the period's VAT payable,
+ *   and the owner's AI spend from the LEDGER. No forecasts — only the truth of the
+ *   bookings. AI cost stays in USD as its own line (LEDGER meters in USD; mixing
+ *   currencies into one total would fabricate a number).
+ * @usage const report = await pnlReport(storage, ownerGhii, '2026-01', '2026-08');
+ * @version-history
+ *   v1.0.0 — 2026-08-06 — Company-in-a-box phase 7.
+ */
+import type { Storage } from '../../storage/interface.js';
+import type { VoucherSource } from '../../models/finance-schemas.js';
+export interface PnlLine {
+    source: VoucherSource;
+    amountMinor: number;
+    count: number;
+}
+export interface PnlReport {
+    from: string;
+    to: string;
+    income: PnlLine[];
+    expenses: PnlLine[];
+    totalIncomeMinor: number;
+    totalExpenseMinor: number;
+    /** Income − expenses, before taxes. */
+    resultMinor: number;
+    vatPayableMinor: number;
+    /** Internal money movements (Stripe payout → bank etc): shown, never summed into the result. */
+    transferCount: number;
+    transferMinor: number;
+    /** LEDGER: priced AI calls in the period. USD — its own line, never mixed into EUR. */
+    aiCostUsd: number;
+    voucherCount: number;
+}
+export declare function pnlReport(storage: Storage, ownerGhii: string, fromMonth: string, toMonth: string): Promise<PnlReport>;
+//# sourceMappingURL=pnl.d.ts.map

package/dist/src/services/finance/pnl.d.ts.map

@@ -0,0 +1 @@
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