lambda-erp 0.2.2__tar.gz → 0.2.3__tar.gz

{lambda_erp-0.2.2 → lambda_erp-0.2.3}/PKG-INFO

@@ -1,6 +1,6 @@
 Metadata-Version: 2.4
 Name: lambda-erp
-Version: 0.2.2
+Version: 0.2.3
 Summary: Core ERP logic - accounting, sales, purchasing, inventory
 Author: TORUS INVESTMENTS AG
 License-Expression: MIT
@@ -141,7 +141,7 @@ Standing up a new company usually means an accountant hand-building a chart of a
 
 Two dimensions shape the chart, and they compose:
 
-- **Localization packs** bring a country's real chart and tax setup. Today: a **generic / international** chart (also the permanent fallback for anywhere not yet localized) and **Switzerland** — the *Kontenrahmen KMU*, in German, in CHF, with MWST tax templates at the current rates. Each country is a self-contained pack, so more can land without disturbing the ones already there — that's the roadmap, one jurisdiction at a time.
+- **Localization packs** bring a country's real chart and tax setup. Today: a **generic / international** chart (also the permanent fallback for anywhere not yet localized); **Switzerland** — the *Kontenrahmen KMU*, in German, in CHF, with MWST tax templates at the current rates; and **Germany** — the DATEV standard in both common variants, **SKR03** and **SKR04**, in German, in EUR, with Umsatzsteuer/Vorsteuer templates at 19 % and 7 %. Where a country ships more than one standard chart (Germany's SKR03 vs SKR04), you pick the variant; a bare "Germany" defaults to the more widely used SKR03. Each country is a self-contained pack, so more can land without disturbing the ones already there — that's the roadmap, one jurisdiction at a time.
 - **Sector profiles** tailor the chart to how you operate — **services, retail / POS, hospitality, wholesale / distribution, import / export, manufacturing, construction** — adding the accounts that model actually needs (work-in-progress and retention for construction, food-vs-beverage cost lines for hospitality, landed-cost accounts for import/export, and so on). Profiles are country-independent: the same seven apply on top of every localization.
 
 The result is booked in one step — chart of accounts, sensible default accounts, tax templates, and a cost center — ready for opening balances. New here? The in-app **Tutorial** has a one-click **Get started** that opens the wizard in chat.
@@ -150,7 +150,7 @@ The result is booked in one step — chart of accounts, sensible default account
 
 ## What works today
 
-- **Guided company setup through chat** — pick a country (generic or Switzerland, more coming) and business type, preview the exact chart of accounts, confirm, and it's booked
+- **Guided company setup through chat** — pick a country (generic, Switzerland, or Germany SKR03/SKR04, more coming) and business type, preview the exact chart of accounts, confirm, and it's booked
 - Full sales and purchase cycles (Quotation → Sales Order → Delivery Note → Sales Invoice → Payment Entry, and the buying equivalents)
 - Returns / credit notes / debit notes with proper GL and stock reversal
 - Moving-average stock ledger with negative-stock protection
@@ -190,7 +190,7 @@ Four things had to be true for this to work, and they all became true in the las
 
 Every company configuring an ERP runs into the same problems: local tax rules, common workflow patterns, industry-specific accounting quirks. Most of that knowledge isn't a competitive advantage — it's the same ground being re-covered separately at every implementation, by every team, in slightly different ways.
 
-We want Lambda ERP to be where that knowledge lives in public. The base system is MIT-licensed, and the repo has real seams for that knowledge to slot into: a new country's chart of accounts and tax rules is a self-contained **localization pack**, and an industry's way of operating is a **sector profile** — both live in `lambda_erp/accounting/setup/` and are documented for contributors in [`docs/agents/company_setup.md`](docs/agents/company_setup.md). A German VAT pack, a U.S. sales-tax-by-state module, a template for professional services — each is an additive contribution that every deployment picks up. The goal is a true community where running an ERP gets cheaper, faster, and more flexible for everyone, not just the implementer.
+We want Lambda ERP to be where that knowledge lives in public. The base system is MIT-licensed, and the repo has real seams for that knowledge to slot into: a new country's chart of accounts and tax rules is a self-contained **localization pack**, and an industry's way of operating is a **sector profile** — both live in `lambda_erp/accounting/setup/` and are documented for contributors in [`docs/agents/company_setup.md`](docs/agents/company_setup.md). An Austrian or French chart, a U.S. sales-tax-by-state module, a template for professional services — each is an additive contribution that every deployment picks up (the Swiss KMU and German DATEV packs already in the tree are the worked examples). The goal is a true community where running an ERP gets cheaper, faster, and more flexible for everyone, not just the implementer.
 
 ---
 

{lambda_erp-0.2.2 → lambda_erp-0.2.3}/README.md

@@ -114,7 +114,7 @@ Standing up a new company usually means an accountant hand-building a chart of a
 
 Two dimensions shape the chart, and they compose:
 
-- **Localization packs** bring a country's real chart and tax setup. Today: a **generic / international** chart (also the permanent fallback for anywhere not yet localized) and **Switzerland** — the *Kontenrahmen KMU*, in German, in CHF, with MWST tax templates at the current rates. Each country is a self-contained pack, so more can land without disturbing the ones already there — that's the roadmap, one jurisdiction at a time.
+- **Localization packs** bring a country's real chart and tax setup. Today: a **generic / international** chart (also the permanent fallback for anywhere not yet localized); **Switzerland** — the *Kontenrahmen KMU*, in German, in CHF, with MWST tax templates at the current rates; and **Germany** — the DATEV standard in both common variants, **SKR03** and **SKR04**, in German, in EUR, with Umsatzsteuer/Vorsteuer templates at 19 % and 7 %. Where a country ships more than one standard chart (Germany's SKR03 vs SKR04), you pick the variant; a bare "Germany" defaults to the more widely used SKR03. Each country is a self-contained pack, so more can land without disturbing the ones already there — that's the roadmap, one jurisdiction at a time.
 - **Sector profiles** tailor the chart to how you operate — **services, retail / POS, hospitality, wholesale / distribution, import / export, manufacturing, construction** — adding the accounts that model actually needs (work-in-progress and retention for construction, food-vs-beverage cost lines for hospitality, landed-cost accounts for import/export, and so on). Profiles are country-independent: the same seven apply on top of every localization.
 
 The result is booked in one step — chart of accounts, sensible default accounts, tax templates, and a cost center — ready for opening balances. New here? The in-app **Tutorial** has a one-click **Get started** that opens the wizard in chat.
@@ -123,7 +123,7 @@ The result is booked in one step — chart of accounts, sensible default account
 
 ## What works today
 
-- **Guided company setup through chat** — pick a country (generic or Switzerland, more coming) and business type, preview the exact chart of accounts, confirm, and it's booked
+- **Guided company setup through chat** — pick a country (generic, Switzerland, or Germany SKR03/SKR04, more coming) and business type, preview the exact chart of accounts, confirm, and it's booked
 - Full sales and purchase cycles (Quotation → Sales Order → Delivery Note → Sales Invoice → Payment Entry, and the buying equivalents)
 - Returns / credit notes / debit notes with proper GL and stock reversal
 - Moving-average stock ledger with negative-stock protection
@@ -163,7 +163,7 @@ Four things had to be true for this to work, and they all became true in the las
 
 Every company configuring an ERP runs into the same problems: local tax rules, common workflow patterns, industry-specific accounting quirks. Most of that knowledge isn't a competitive advantage — it's the same ground being re-covered separately at every implementation, by every team, in slightly different ways.
 
-We want Lambda ERP to be where that knowledge lives in public. The base system is MIT-licensed, and the repo has real seams for that knowledge to slot into: a new country's chart of accounts and tax rules is a self-contained **localization pack**, and an industry's way of operating is a **sector profile** — both live in `lambda_erp/accounting/setup/` and are documented for contributors in [`docs/agents/company_setup.md`](docs/agents/company_setup.md). A German VAT pack, a U.S. sales-tax-by-state module, a template for professional services — each is an additive contribution that every deployment picks up. The goal is a true community where running an ERP gets cheaper, faster, and more flexible for everyone, not just the implementer.
+We want Lambda ERP to be where that knowledge lives in public. The base system is MIT-licensed, and the repo has real seams for that knowledge to slot into: a new country's chart of accounts and tax rules is a self-contained **localization pack**, and an industry's way of operating is a **sector profile** — both live in `lambda_erp/accounting/setup/` and are documented for contributors in [`docs/agents/company_setup.md`](docs/agents/company_setup.md). An Austrian or French chart, a U.S. sales-tax-by-state module, a template for professional services — each is an additive contribution that every deployment picks up (the Swiss KMU and German DATEV packs already in the tree are the worked examples). The goal is a true community where running an ERP gets cheaper, faster, and more flexible for everyone, not just the implementer.
 
 ---
 

{lambda_erp-0.2.2 → lambda_erp-0.2.3}/api/chat.py

@@ -1089,10 +1089,14 @@ TOOLS = [
                 "`sector` is one of: services, retail_pos, hospitality, distribution, "
                 "import_export, manufacturing, construction. If you're unsure which fits, "
                 "ASK the user about their business rather than guessing. `country` selects "
-                "the jurisdiction chart. Available: 'generic' (international, USD) and 'CH' "
+                "the jurisdiction chart. Available: 'generic' (international, USD); 'CH' "
                 "(Switzerland — Kontenrahmen KMU, German account names, CHF, with MWST tax "
-                "templates). Any other country falls back to the generic chart — tell the "
-                "user when `jurisdiction.is_fallback` is true."
+                "templates); and 'DE' (Germany — DATEV chart, German account names, EUR, with "
+                "Umsatzsteuer/Vorsteuer tax templates at 19 %/7 %). Germany has two chart "
+                "`variant`s: 'skr03' (process-ordered, the most common — the default for a bare "
+                "'DE') and 'skr04' (balance-sheet-ordered, DATEV's recommendation for newly "
+                "founded companies); ask which they use if it matters. Any other country falls "
+                "back to the generic chart — tell the user when `jurisdiction.is_fallback` is true."
             ),
             "parameters": {
                 "type": "object",
@@ -1104,8 +1108,8 @@ TOOLS = [
                                  "import_export", "manufacturing", "construction"],
                         "description": "Operating-mode profile. Omit if the business is generic/unknown.",
                     },
-                    "country": {"type": "string", "description": "Jurisdiction code, e.g. 'CH'. Defaults to generic."},
-                    "variant": {"type": "string", "description": "Sub-chart variant, e.g. 'skr03' (rarely needed)."},
+                    "country": {"type": "string", "description": "Jurisdiction code, e.g. 'CH' or 'DE'. Defaults to generic."},
+                    "variant": {"type": "string", "description": "Sub-chart variant. For 'DE': 'skr03' (default) or 'skr04'. Omit otherwise."},
                     "currency": {"type": "string", "description": "Base currency, e.g. 'USD', 'CHF'. Defaults to the pack currency."},
                 },
                 "required": ["name"],

{lambda_erp-0.2.2 → lambda_erp-0.2.3}/lambda_erp/accounting/setup/packs/__init__.py

@@ -6,11 +6,11 @@ imported. Adding a jurisdiction = drop a module here and import it below.
 
     generic   the jurisdiction-neutral / international pack (and fallback)
     ch        Switzerland (Kontenrahmen KMU)
-    # de      Germany (SKR03/04)   — later
+    de.skr03  Germany, DATEV SKR03 (process-ordered) — default for a bare `de`
+    de.skr04  Germany, DATEV SKR04 (balance-sheet-ordered)
 """
 
 from lambda_erp.accounting.setup.packs import generic  # noqa: F401
 from lambda_erp.accounting.setup.packs import ch  # noqa: F401
-
-# Future packs register on import — add them here, e.g.:
-# from lambda_erp.accounting.setup.packs import de_skr03  # noqa: F401
+from lambda_erp.accounting.setup.packs import de_skr03  # noqa: F401
+from lambda_erp.accounting.setup.packs import de_skr04  # noqa: F401

lambda_erp-0.2.3/lambda_erp/accounting/setup/packs/de_common.py

@@ -0,0 +1,67 @@
+"""Shared German (DATEV) helpers for the SKR03 / SKR04 packs.
+
+The two German charts differ only in their *numbering scheme* — SKR03 is
+process-ordered (Prozessgliederung), SKR04 balance-sheet-ordered
+(Abschlussgliederung) — but the tax mechanics are identical: the same German
+VAT (Umsatzsteuer / Vorsteuer) at the same two federal rates. Rather than copy
+the ~30-line tax-template builder into both variant modules, the shared factory
+lives here and each variant passes in its own tax-account leaf names.
+
+German VAT rates (federal, unchanged since 2007; the 2020 COVID cut reverted
+2021-01-01):
+  * **19 %** Regelsteuersatz (standard rate)
+  * **7 %**  ermäßigter Steuersatz (reduced rate — food, books, transit, …)
+
+Output tax = *Umsatzsteuer* (a liability), input tax = *Vorsteuer* (recoverable).
+"""
+
+from lambda_erp.utils import _dict
+from lambda_erp.database import get_db
+from lambda_erp.accounting.chart_of_accounts import account_abbr
+
+# The two federal rates, shared by both charts.
+STANDARD_RATE = 19.0
+REDUCED_RATE = 7.0
+
+
+def make_de_setup_tax(sales_taxes, purchase_taxes):
+    """Build a pack ``setup_tax(company, currency)`` hook for a German chart.
+
+    ``sales_taxes`` / ``purchase_taxes`` are lists of ``(title, rate,
+    account_leaf)`` where ``account_leaf`` is the tax account's name *within this
+    variant's chart* (the ``- <abbr>`` company suffix is appended here). Mirrors
+    ``ch.ch_setup_tax``: idempotent, does not commit (the engine owns the
+    transaction), returns a short human summary.
+    """
+
+    def de_setup_tax(company_name, currency):
+        db = get_db()
+        abbr = account_abbr(company_name)
+        summary = []
+
+        def _template(title, tax_type, rate, account_leaf):
+            name = f"{title} - {abbr}"
+            if db.exists("Tax Template", name):
+                return                  # idempotent: leave an existing template
+            db.insert("Tax Template", _dict(
+                name=name, title=title, company=company_name, tax_type=tax_type,
+            ))
+            db.insert("Tax Template Detail", _dict(
+                name=f"{name}-1",
+                parent=name,
+                charge_type="On Net Total",
+                account_head=f"{account_leaf} - {abbr}",
+                rate=rate,
+                description=title,
+                idx=1,
+            ))
+            summary.append(f"{tax_type}: {title} @ {rate}%")
+
+        for title, rate, leaf in sales_taxes:
+            _template(title, "Sales", rate, leaf)
+        for title, rate, leaf in purchase_taxes:
+            _template(title, "Purchase", rate, leaf)
+
+        return summary
+
+    return de_setup_tax

lambda_erp-0.2.3/lambda_erp/accounting/setup/packs/de_skr03.py

@@ -0,0 +1,222 @@
+"""Germany — SKR03 localization pack (DATEV Prozessgliederungsprinzip).
+
+Hand-authored from the published **DATEV SKR03** standard chart — the
+process-ordered Kontenrahmen (class 0 fixed assets & capital, class 1 finance,
+class 3 goods inward, class 4 operating expense, class 8 revenue). SKR03 remains
+the most widely used chart among German SMEs, so it is the default a bare
+``resolve_pack("de")`` lands on; its sibling ``de_skr04`` carries the *same*
+accounts under the newer balance-sheet-ordered numbering.
+
+Account numbers and their German titles are a German functional standard, not
+anyone's copyrightable arrangement, so this is authored from the standard —
+cross-checked against the LGPL Odoo ``l10n_de`` template data — rather than
+copied from a packaged file, the same stance as the generic and Swiss packs.
+
+A curated ~60-account core proportionate to the Swiss pack (not the full
+~1,270-account SKR03). Two German specifics:
+  * **EUR** base currency, German account titles carrying their SKR03 number.
+  * **Umsatzsteuer / Vorsteuer** — the shared ``make_de_setup_tax`` hook builds
+    Sales/Purchase tax templates at the two federal rates (19 % Regelsteuersatz,
+    7 % ermäßigt) against the SKR03 USt / Vorsteuer accounts.
+
+Note the process ordering: several accounts sit in a DATEV class whose leading
+digit does not match their balance-sheet section (e.g. ``3980 Waren (Bestand)``
+is an *asset* though it is numbered in the class-3 goods band, and ``1600
+Verbindlichkeiten aLuL`` is a *liability* though numbered in the class-1 finance
+band). The tree is organised by ``root_type`` — the number is only a label.
+"""
+
+from lambda_erp.accounting.setup import spine
+from lambda_erp.accounting.setup.pack import LocalizationPack, register_pack
+from lambda_erp.accounting.setup.packs.de_common import (
+    make_de_setup_tax, STANDARD_RATE, REDUCED_RATE,
+)
+
+
+# ---------------------------------------------------------------------------
+# Base chart — SKR03 (curated core). Numbers live in the account name (the
+# Account doctype is name-keyed, no separate code column). root_type /
+# report_type inherit from the parent; set on the five roots. Organised by
+# balance-sheet section (root_type), NOT by the leading SKR03 digit.
+# ---------------------------------------------------------------------------
+DE_SKR03_CHART = {
+    "0-1 Aktiva": {
+        "root_type": "Asset",
+        "report_type": "Balance Sheet",
+        "children": {
+            "0 Anlagevermögen": {
+                "children": {
+                    "0200 Technische Anlagen und Maschinen": {"account_type": "Fixed Asset"},
+                    "0300 Andere Anlagen, Betriebs- und Geschäftsausstattung": {"account_type": "Fixed Asset"},
+                    "0320 Pkw": {"account_type": "Fixed Asset"},
+                    "0350 Lkw": {"account_type": "Fixed Asset"},
+                    "0400 Betriebsausstattung": {"account_type": "Fixed Asset"},
+                    "0420 Büroeinrichtung": {"account_type": "Fixed Asset"},
+                    "0250 Wertberichtigungen zu Sachanlagen": {"account_type": "Accumulated Depreciation"},
+                },
+            },
+            "1 Finanz- und Umlaufvermögen": {
+                "children": {
+                    "1000 Kasse": {"account_type": "Cash"},
+                    "1200 Bank": {"account_type": "Bank"},
+                    "1400 Forderungen aus Lieferungen und Leistungen": {"account_type": "Receivable"},
+                    "1460 Geldtransit": {"account_type": ""},
+                    "1571 Abziehbare Vorsteuer 7 %": {"account_type": ""},
+                    "1576 Abziehbare Vorsteuer 19 %": {"account_type": ""},
+                    "0980 Aktive Rechnungsabgrenzung": {"account_type": ""},
+                    "3980 Waren (Bestand)": {"account_type": "Stock"},
+                    "7000 Unfertige Erzeugnisse (Bestand)": {"account_type": "Stock"},
+                },
+            },
+        },
+    },
+    "08 Eigenkapital": {
+        "root_type": "Equity",
+        "report_type": "Balance Sheet",
+        "children": {
+            "0800 Gezeichnetes Kapital / Eigenkapital": {"account_type": ""},
+            "0840 Kapitalrücklage": {"account_type": ""},
+            "0860 Gewinnvortrag vor Verwendung": {"account_type": ""},
+            "0868 Verlustvortrag vor Verwendung": {"account_type": ""},
+            "9000 Saldenvorträge, Sachkonten (Eröffnungsbilanz)": {"account_type": ""},
+        },
+    },
+    "16-17 Verbindlichkeiten": {
+        "root_type": "Liability",
+        "report_type": "Balance Sheet",
+        "children": {
+            "16 Kurzfristige Verbindlichkeiten": {
+                "children": {
+                    "1600 Verbindlichkeiten aus Lieferungen und Leistungen": {"account_type": "Payable"},
+                    "1608 Wareneingänge ohne Rechnung": {"account_type": "Stock Received But Not Billed"},
+                    "1740 Verbindlichkeiten aus Lohn und Gehalt": {"account_type": ""},
+                    "1742 Verbindlichkeiten im Rahmen der sozialen Sicherheit": {"account_type": ""},
+                    "1771 Umsatzsteuer 7 %": {"account_type": "Tax"},
+                    "1776 Umsatzsteuer 19 %": {"account_type": "Tax"},
+                    "0990 Passive Rechnungsabgrenzung": {"account_type": ""},
+                },
+            },
+            "17 Langfristige Verbindlichkeiten": {
+                "children": {
+                    "0630 Verbindlichkeiten gegenüber Kreditinstituten": {"account_type": ""},
+                    "0700 Verbindlichkeiten aus Darlehen": {"account_type": ""},
+                },
+            },
+        },
+    },
+    "8 Umsatzerlöse und betriebliche Erträge": {
+        "root_type": "Income",
+        "report_type": "Profit and Loss",
+        "children": {
+            "8200 Erlöse": {"account_type": "Income Account"},
+            "8300 Erlöse 7 % USt": {"account_type": "Income Account"},
+            "8400 Erlöse 19 % USt": {"account_type": "Income Account"},
+            "8700 Erlösschmälerungen (Skonti, Rabatte)": {"account_type": ""},
+            "2700 Sonstige betriebliche Erträge": {"account_type": ""},
+            "2660 Erträge aus Währungsumrechnung": {"account_type": ""},
+        },
+    },
+    "2-4 Aufwendungen": {
+        "root_type": "Expense",
+        "report_type": "Profit and Loss",
+        "children": {
+            "3 Wareneingang und Materialaufwand": {
+                "children": {
+                    "3200 Wareneingang": {"account_type": "Cost of Goods Sold"},
+                    "3300 Wareneingang 7 % Vorsteuer": {"account_type": "Cost of Goods Sold"},
+                    "3400 Wareneingang 19 % Vorsteuer": {"account_type": "Cost of Goods Sold"},
+                    "3030 Einkauf Roh-, Hilfs- und Betriebsstoffe": {"account_type": "Cost of Goods Sold"},
+                    "3800 Bezugsnebenkosten": {"account_type": "Chargeable"},
+                    "3830 Zölle und Einfuhrabgaben": {"account_type": "Chargeable"},
+                    "3960 Bestandsveränderungen": {"account_type": "Stock Adjustment"},
+                },
+            },
+            "4 Betriebliche Aufwendungen": {
+                "children": {
+                    "4100 Löhne und Gehälter": {"account_type": ""},
+                    "4130 Gesetzliche soziale Aufwendungen": {"account_type": ""},
+                    "4200 Raumkosten": {"account_type": ""},
+                    "4210 Miete (unbewegliche Wirtschaftsgüter)": {"account_type": ""},
+                    "4360 Versicherungen": {"account_type": ""},
+                    "4500 Fahrzeugkosten": {"account_type": ""},
+                    "4600 Werbekosten": {"account_type": ""},
+                    "4660 Reisekosten": {"account_type": ""},
+                    "4910 Porto, Telefon und Bürobedarf": {"account_type": ""},
+                    "4830 Abschreibungen auf Sachanlagen": {"account_type": "Depreciation"},
+                    "4840 Kursdifferenzen (Währungsumrechnung)": {"account_type": ""},
+                    "4845 Kursdifferenzen (nicht realisiert)": {"account_type": ""},
+                    "4970 Rundungsdifferenzen": {"account_type": "Round Off"},
+                },
+            },
+            "2 Neutrale Aufwendungen": {
+                "children": {
+                    "2100 Zinsen und ähnliche Aufwendungen": {"account_type": ""},
+                    "2280 Steuern vom Einkommen und Ertrag": {"account_type": ""},
+                },
+            },
+        },
+    },
+}
+
+
+DE_SKR03_ANCHORS = {
+    spine.CURRENT_ASSETS: "1 Finanz- und Umlaufvermögen",
+    spine.FIXED_ASSETS: "0 Anlagevermögen",
+    spine.CURRENT_LIABILITIES: "16 Kurzfristige Verbindlichkeiten",
+    spine.EQUITY: "08 Eigenkapital",
+    spine.INCOME: "8 Umsatzerlöse und betriebliche Erträge",
+    spine.DIRECT_COSTS: "3 Wareneingang und Materialaufwand",
+    spine.OPERATING_EXPENSES: "4 Betriebliche Aufwendungen",
+}
+
+
+# Every default the posting engine references must resolve to an SKR03 leaf, or
+# postings that fall back to it will fail. Keys mirror STANDARD_DEFAULTS.
+DE_SKR03_DEFAULTS = {
+    "default_receivable_account": "1400 Forderungen aus Lieferungen und Leistungen",
+    "default_payable_account": "1600 Verbindlichkeiten aus Lieferungen und Leistungen",
+    "default_income_account": "8400 Erlöse 19 % USt",
+    "default_expense_account": "3400 Wareneingang 19 % Vorsteuer",
+    "round_off_account": "4970 Rundungsdifferenzen",
+    "stock_in_hand_account": "3980 Waren (Bestand)",
+    "stock_received_but_not_billed": "1608 Wareneingänge ohne Rechnung",
+    "stock_adjustment_account": "3960 Bestandsveränderungen",
+    "default_opening_balance_equity": "9000 Saldenvorträge, Sachkonten (Eröffnungsbilanz)",
+    "default_freight_in_account": "3800 Bezugsnebenkosten",
+    "default_customs_account": "3830 Zölle und Einfuhrabgaben",
+    "default_exchange_gain_loss_account": "4840 Kursdifferenzen (Währungsumrechnung)",
+    "default_unrealized_exchange_account": "4845 Kursdifferenzen (nicht realisiert)",
+}
+
+
+# German VAT wiring — (title, rate, account_leaf). Output tax = Umsatzsteuer
+# (liability), input tax = Vorsteuer (recoverable asset).
+_SALES_TAXES = [
+    ("Umsatzsteuer 19 % (Regelsteuersatz)", STANDARD_RATE, "1776 Umsatzsteuer 19 %"),
+    ("Umsatzsteuer 7 % (ermäßigt)", REDUCED_RATE, "1771 Umsatzsteuer 7 %"),
+]
+_PURCHASE_TAXES = [
+    ("Vorsteuer 19 %", STANDARD_RATE, "1576 Abziehbare Vorsteuer 19 %"),
+    ("Vorsteuer 7 %", REDUCED_RATE, "1571 Abziehbare Vorsteuer 7 %"),
+]
+
+de_skr03_setup_tax = make_de_setup_tax(_SALES_TAXES, _PURCHASE_TAXES)
+
+
+DE_SKR03_PACK = register_pack(LocalizationPack(
+    country="de",
+    variant="skr03",
+    label="Germany (DATEV SKR03)",
+    currency="EUR",
+    language="de",
+    base_chart=DE_SKR03_CHART,
+    anchors=DE_SKR03_ANCHORS,
+    defaults=DE_SKR03_DEFAULTS,
+    setup_tax=de_skr03_setup_tax,
+    notes=(
+        "German SME chart, DATEV SKR03 (process-ordered), German titles with "
+        "SKR03 numbers, EUR. Umsatzsteuer/Vorsteuer templates at 19 / 7 %. "
+        "Hand-authored from the published standard, cross-checked against Odoo "
+        "l10n_de. The most widely used German chart — the default for a bare `de`."
+    ),
+))

lambda_erp-0.2.3/lambda_erp/accounting/setup/packs/de_skr04.py

@@ -0,0 +1,220 @@
+"""Germany — SKR04 localization pack (DATEV Abschlussgliederungsprinzip).
+
+Hand-authored from the published **DATEV SKR04** standard chart — the
+balance-sheet-ordered Kontenrahmen (class 0 Anlagevermögen … class 7 further
+income/expense), which is DATEV's recommendation for newly founded companies.
+Account numbers and their German titles are a German functional standard, not
+anyone's copyrightable arrangement, so this is authored from the standard —
+cross-checked against the LGPL Odoo ``l10n_de`` template data — rather than
+copied from a packaged file, the same stance as the generic and Swiss packs.
+
+A curated ~60-account core proportionate to the Swiss pack (not the full
+~1,200-account SKR04); extend as needed. Two German specifics:
+  * **EUR** base currency, German account titles carrying their SKR04 number.
+  * **Umsatzsteuer / Vorsteuer** — the shared ``make_de_setup_tax`` hook builds
+    Sales/Purchase tax templates at the two federal rates (19 % Regelsteuersatz,
+    7 % ermäßigt) against the SKR04 USt / Vorsteuer accounts.
+
+Its sibling ``de_skr03`` carries the *same* accounts under the process-ordered
+numbering; both register ``country="de"`` variants, so ``resolve_pack("de")``
+falls back to the alphabetically-first variant (SKR03) when the caller does not
+name one — SKR03 is still the most widely used chart among German SMEs.
+"""
+
+from lambda_erp.accounting.setup import spine
+from lambda_erp.accounting.setup.pack import LocalizationPack, register_pack
+from lambda_erp.accounting.setup.packs.de_common import (
+    make_de_setup_tax, STANDARD_RATE, REDUCED_RATE,
+)
+
+
+# ---------------------------------------------------------------------------
+# Base chart — SKR04 (curated core). Numbers live in the account name (the
+# Account doctype is name-keyed, no separate code column). root_type /
+# report_type inherit from the parent; set on the five roots. Group accounts
+# (with children) carry no account_type; leaves carry the posting role.
+# ---------------------------------------------------------------------------
+DE_SKR04_CHART = {
+    "0-1 Aktiva": {
+        "root_type": "Asset",
+        "report_type": "Balance Sheet",
+        "children": {
+            "0 Anlagevermögen": {
+                "children": {
+                    "0400 Technische Anlagen und Maschinen": {"account_type": "Fixed Asset"},
+                    "0500 Andere Anlagen, Betriebs- und Geschäftsausstattung": {"account_type": "Fixed Asset"},
+                    "0520 Pkw": {"account_type": "Fixed Asset"},
+                    "0540 Lkw": {"account_type": "Fixed Asset"},
+                    "0670 Betriebsausstattung": {"account_type": "Fixed Asset"},
+                    "0690 Geschäftsausstattung": {"account_type": "Fixed Asset"},
+                    "0810 Abschreibung auf Sachanlagen (Wertberichtigung)": {"account_type": "Accumulated Depreciation"},
+                },
+            },
+            "1 Umlaufvermögen": {
+                "children": {
+                    "1000 Roh-, Hilfs- und Betriebsstoffe": {"account_type": "Stock"},
+                    "1100 Fertige Erzeugnisse und Waren (Bestand)": {"account_type": "Stock"},
+                    "1140 Waren (Bestand)": {"account_type": "Stock"},
+                    "1200 Forderungen aus Lieferungen und Leistungen": {"account_type": "Receivable"},
+                    "1210 Zweifelhafte Forderungen": {"account_type": ""},
+                    "1401 Abziehbare Vorsteuer 7 %": {"account_type": ""},
+                    "1406 Abziehbare Vorsteuer 19 %": {"account_type": ""},
+                    "1460 Geldtransit": {"account_type": ""},
+                    "1600 Kasse": {"account_type": "Cash"},
+                    "1800 Bank": {"account_type": "Bank"},
+                    "1900 Aktive Rechnungsabgrenzung": {"account_type": ""},
+                },
+            },
+        },
+    },
+    "2 Eigenkapital": {
+        "root_type": "Equity",
+        "report_type": "Balance Sheet",
+        "children": {
+            "2000 Festkapital / Gezeichnetes Kapital": {"account_type": ""},
+            "2100 Kapitalrücklage": {"account_type": ""},
+            "2970 Gewinnvortrag vor Verwendung": {"account_type": ""},
+            "2978 Verlustvortrag vor Verwendung": {"account_type": ""},
+            "9000 Saldenvorträge, Sachkonten (Eröffnungsbilanz)": {"account_type": ""},
+        },
+    },
+    "3 Fremdkapital": {
+        "root_type": "Liability",
+        "report_type": "Balance Sheet",
+        "children": {
+            "30 Kurzfristige Verbindlichkeiten": {
+                "children": {
+                    "3300 Verbindlichkeiten aus Lieferungen und Leistungen": {"account_type": "Payable"},
+                    "3395 Noch nicht abgerechnete Wareneingänge": {"account_type": "Stock Received But Not Billed"},
+                    "3740 Verbindlichkeiten aus Lohn und Gehalt": {"account_type": ""},
+                    "3790 Verbindlichkeiten im Rahmen der sozialen Sicherheit": {"account_type": ""},
+                    "3801 Umsatzsteuer 7 %": {"account_type": "Tax"},
+                    "3806 Umsatzsteuer 19 %": {"account_type": "Tax"},
+                    "3900 Passive Rechnungsabgrenzung": {"account_type": ""},
+                },
+            },
+            "34 Langfristige Verbindlichkeiten": {
+                "children": {
+                    "3150 Verbindlichkeiten gegenüber Kreditinstituten": {"account_type": ""},
+                    "3170 Verbindlichkeiten aus Darlehen": {"account_type": ""},
+                },
+            },
+        },
+    },
+    "4 Umsatzerlöse und betriebliche Erträge": {
+        "root_type": "Income",
+        "report_type": "Profit and Loss",
+        "children": {
+            "4000 Umsatzerlöse": {"account_type": "Income Account"},
+            "4300 Erlöse 7 % USt": {"account_type": "Income Account"},
+            "4400 Erlöse 19 % USt": {"account_type": "Income Account"},
+            "4700 Erlösschmälerungen (Skonti, Rabatte)": {"account_type": ""},
+            "4830 Sonstige betriebliche Erträge": {"account_type": ""},
+            "4840 Erträge aus Währungsumrechnung": {"account_type": ""},
+        },
+    },
+    "5-7 Aufwendungen": {
+        "root_type": "Expense",
+        "report_type": "Profit and Loss",
+        "children": {
+            "5 Material- und Wareneinkauf": {
+                "children": {
+                    "5000 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe": {"account_type": "Cost of Goods Sold"},
+                    "5200 Wareneingang": {"account_type": "Cost of Goods Sold"},
+                    "5300 Wareneingang 7 % Vorsteuer": {"account_type": "Cost of Goods Sold"},
+                    "5400 Wareneingang 19 % Vorsteuer": {"account_type": "Cost of Goods Sold"},
+                    "5800 Bezugsnebenkosten": {"account_type": "Chargeable"},
+                    "5820 Zölle und Einfuhrabgaben": {"account_type": "Chargeable"},
+                    "5883 Bestandsveränderungen": {"account_type": "Stock Adjustment"},
+                },
+            },
+            "6 Sonstige betriebliche Aufwendungen": {
+                "children": {
+                    "6000 Löhne und Gehälter": {"account_type": ""},
+                    "6110 Gesetzliche soziale Aufwendungen": {"account_type": ""},
+                    "6305 Raumkosten": {"account_type": ""},
+                    "6310 Miete (unbewegliche Wirtschaftsgüter)": {"account_type": ""},
+                    "6400 Versicherungen, Beiträge und Abgaben": {"account_type": ""},
+                    "6500 Fahrzeugkosten": {"account_type": ""},
+                    "6600 Werbekosten": {"account_type": ""},
+                    "6650 Reisekosten": {"account_type": ""},
+                    "6800 Porto, Telefon und Bürobedarf": {"account_type": ""},
+                    "6220 Abschreibungen auf Sachanlagen": {"account_type": "Depreciation"},
+                    "6880 Kursdifferenzen (Währungsumrechnung)": {"account_type": ""},
+                    "6885 Kursdifferenzen (nicht realisiert)": {"account_type": ""},
+                    "6969 Rundungsdifferenzen": {"account_type": "Round Off"},
+                },
+            },
+            "7 Weitere Aufwendungen": {
+                "children": {
+                    "7300 Zinsen und ähnliche Aufwendungen": {"account_type": ""},
+                    "7600 Steuern vom Einkommen und Ertrag": {"account_type": ""},
+                },
+            },
+        },
+    },
+}
+
+
+DE_SKR04_ANCHORS = {
+    spine.CURRENT_ASSETS: "1 Umlaufvermögen",
+    spine.FIXED_ASSETS: "0 Anlagevermögen",
+    spine.CURRENT_LIABILITIES: "30 Kurzfristige Verbindlichkeiten",
+    spine.EQUITY: "2 Eigenkapital",
+    spine.INCOME: "4 Umsatzerlöse und betriebliche Erträge",
+    spine.DIRECT_COSTS: "5 Material- und Wareneinkauf",
+    spine.OPERATING_EXPENSES: "6 Sonstige betriebliche Aufwendungen",
+}
+
+
+# Every default the posting engine references must resolve to an SKR04 leaf, or
+# postings that fall back to it will fail. Keys mirror STANDARD_DEFAULTS.
+DE_SKR04_DEFAULTS = {
+    "default_receivable_account": "1200 Forderungen aus Lieferungen und Leistungen",
+    "default_payable_account": "3300 Verbindlichkeiten aus Lieferungen und Leistungen",
+    "default_income_account": "4400 Erlöse 19 % USt",
+    "default_expense_account": "5400 Wareneingang 19 % Vorsteuer",
+    "round_off_account": "6969 Rundungsdifferenzen",
+    "stock_in_hand_account": "1140 Waren (Bestand)",
+    "stock_received_but_not_billed": "3395 Noch nicht abgerechnete Wareneingänge",
+    "stock_adjustment_account": "5883 Bestandsveränderungen",
+    "default_opening_balance_equity": "9000 Saldenvorträge, Sachkonten (Eröffnungsbilanz)",
+    "default_freight_in_account": "5800 Bezugsnebenkosten",
+    "default_customs_account": "5820 Zölle und Einfuhrabgaben",
+    "default_exchange_gain_loss_account": "6880 Kursdifferenzen (Währungsumrechnung)",
+    "default_unrealized_exchange_account": "6885 Kursdifferenzen (nicht realisiert)",
+}
+
+
+# German VAT wiring — (title, rate, account_leaf). Output tax = Umsatzsteuer
+# (liability), input tax = Vorsteuer (recoverable asset).
+_SALES_TAXES = [
+    ("Umsatzsteuer 19 % (Regelsteuersatz)", STANDARD_RATE, "3806 Umsatzsteuer 19 %"),
+    ("Umsatzsteuer 7 % (ermäßigt)", REDUCED_RATE, "3801 Umsatzsteuer 7 %"),
+]
+_PURCHASE_TAXES = [
+    ("Vorsteuer 19 %", STANDARD_RATE, "1406 Abziehbare Vorsteuer 19 %"),
+    ("Vorsteuer 7 %", REDUCED_RATE, "1401 Abziehbare Vorsteuer 7 %"),
+]
+
+de_skr04_setup_tax = make_de_setup_tax(_SALES_TAXES, _PURCHASE_TAXES)
+
+
+DE_SKR04_PACK = register_pack(LocalizationPack(
+    country="de",
+    variant="skr04",
+    label="Germany (DATEV SKR04)",
+    currency="EUR",
+    language="de",
+    base_chart=DE_SKR04_CHART,
+    anchors=DE_SKR04_ANCHORS,
+    defaults=DE_SKR04_DEFAULTS,
+    setup_tax=de_skr04_setup_tax,
+    notes=(
+        "German SME chart, DATEV SKR04 (balance-sheet-ordered), German titles "
+        "with SKR04 numbers, EUR. Umsatzsteuer/Vorsteuer templates at 19 / 7 %. "
+        "Hand-authored from the published standard, cross-checked against Odoo "
+        "l10n_de. DATEV's recommendation for newly founded companies; the "
+        "process-ordered SKR03 sibling is the default for a bare `de`."
+    ),
+))

{lambda_erp-0.2.2 → lambda_erp-0.2.3}/pyproject.toml

@@ -1,6 +1,6 @@
 [project]
 name = "lambda-erp"
-version = "0.2.2"
+version = "0.2.3"
 description = "Core ERP logic - accounting, sales, purchasing, inventory"
 readme = "README.md"
 license = "MIT"