4. Zwischenstand

frontend/components/MainNav.vue

@@ -136,8 +136,13 @@ const links = computed(() => {
       to: "/incomingInvoices",
       icon: "i-heroicons-document-text",
     } : null,
+    ((featureEnabled("createDocument") || featureEnabled("incomingInvoices")) || featureEnabled("accounts") || featureEnabled("ownaccounts") || featureEnabled("costcentres")) ? {
+      label: "Auswertungen",
+      icon: "i-heroicons-chart-pie",
+      defaultOpen: false,
+      children: visibleItems([
         (featureEnabled("createDocument") || featureEnabled("incomingInvoices")) ? {
-      label: "USt-Auswertung",
+          label: "USt",
           to: "/accounting/tax",
           icon: "i-heroicons-calculator",
         } : null,
@@ -157,10 +162,12 @@ const links = computed(() => {
           icon: "i-heroicons-document-text",
         } : null,
         featureEnabled("ownaccounts") ? {
-      label: "zusätzliche Buchungskonten",
+          label: "Zusätzliche Buchungskonten",
           to: "/standardEntity/ownaccounts",
           icon: "i-heroicons-document-text"
         } : null,
+      ])
+    } : null,
     featureEnabled("banking") ? {
       label: "Bank",
       to: "/banking",
@@ -401,16 +408,11 @@ const links = computed(() => {
   ])
 })
 
-const navItems = computed(() =>
+const mapNavItem = (item, valuePrefix = "item") => {
-  links.value
-    .filter(Boolean)
-    .map((item, index) => {
   const children = Array.isArray(item.children)
-        ? item.children.map((child, childIndex) => ({
+    ? item.children
-          ...child,
+      .filter(Boolean)
-          value: child.id || child.label || `${index}-${childIndex}`,
+      .map((child, index) => mapNavItem(child, `${valuePrefix}-${index}`))
-          active: isRouteActive(child.to)
-        }))
     : undefined
 
   const active = item.active || isRouteActive(item.to) || Boolean(children?.some(child => child.active))
@@ -418,14 +420,19 @@ const navItems = computed(() =>
   return {
     ...item,
     children,
-        value: item.id || item.label || String(index),
+    value: item.id || item.label || valuePrefix,
     defaultOpen: item.defaultOpen || active,
     active,
     tooltip: true,
     popover: true,
     trailingIcon: children?.length ? undefined : ''
   }
-    })
+}
+
+const navItems = computed(() =>
+  links.value
+    .filter(Boolean)
+    .map((item, index) => mapNavItem(item, String(index)))
 )
 </script>
 

frontend/components/displayBWASummary.vue

@@ -0,0 +1,221 @@
+<script setup lang="ts">
+import dayjs from "dayjs"
+import {
+  getCreatedDocumentTaxBreakdown,
+  getIncomingInvoiceTaxBreakdown
+} from "~/composables/useTaxEvaluation"
+
+const loading = ref(true)
+const summary = ref({
+  label: "",
+  income: 0,
+  expenses: 0,
+  result: 0,
+  taxBalance: 0,
+  incomeCount: 0,
+  expenseCount: 0
+})
+
+const formatCurrency = (value: number) => {
+  return new Intl.NumberFormat("de-DE", {
+    style: "currency",
+    currency: "EUR"
+  }).format(Number(value || 0))
+}
+
+const isRelevantOutputDocument = (doc: any) => {
+  return doc?.state === "Gebucht" && ["invoices", "advanceInvoices", "cancellationInvoices"].includes(doc?.type)
+}
+
+const isRelevantInputInvoice = (invoice: any) => {
+  return invoice?.state === "Gebucht" && !!invoice?.date
+}
+
+const loadSummary = async () => {
+  loading.value = true
+
+  try {
+    const bounds = {
+      start: dayjs().startOf("month"),
+      end: dayjs().endOf("month")
+    }
+
+    const [docs, incoming, allocations] = await Promise.all([
+      useEntities("createddocuments").select(),
+      useEntities("incominginvoices").select(),
+      useEntities("statementallocations").select("*, bankstatement(*)")
+    ])
+
+    const outputDocs = (docs || []).filter((doc: any) => {
+      if (!isRelevantOutputDocument(doc)) {
+        return false
+      }
+
+      const date = dayjs(doc.documentDate)
+      return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
+    })
+
+    const inputDocs = (incoming || []).filter((invoice: any) => {
+      if (!isRelevantInputInvoice(invoice)) {
+        return false
+      }
+
+      const date = dayjs(invoice.date)
+      return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
+    })
+
+    const directExpenses = (allocations || []).filter((allocation: any) => {
+      if (allocation?.account === null || typeof allocation?.account === "undefined") {
+        return false
+      }
+
+      const statementDate = allocation?.bankstatement?.date || allocation?.bankstatement?.valueDate || allocation?.date || allocation?.created_at
+      const date = dayjs(statementDate)
+      const amount = Number(allocation?.amount || 0)
+
+      return amount < 0 && date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
+    })
+
+    const income = outputDocs.reduce((sum: number, doc: any) => {
+      return sum + (doc.rows || []).reduce((rowSum: number, row: any) => {
+        if (!row || ["pagebreak", "title", "text"].includes(row.mode)) {
+          return rowSum
+        }
+
+        const quantity = Number(row.quantity || 0)
+        const price = Number(row.price || 0)
+        const discountPercent = Number(row.discountPercent || 0)
+
+        return rowSum + (quantity * price * (1 - discountPercent / 100))
+      }, 0)
+    }, 0)
+
+    const invoiceExpenses = inputDocs.reduce((sum: number, invoice: any) => {
+      return sum + (invoice.accounts || []).reduce((accountSum: number, account: any) => accountSum + Number(account.amountNet || 0), 0)
+    }, 0)
+
+    const directAccountExpenses = directExpenses.reduce((sum: number, allocation: any) => {
+      return sum + Math.abs(Number(allocation.amount || 0))
+    }, 0)
+
+    const outputTax = outputDocs.reduce((sum: number, doc: any) => {
+      const breakdown = getCreatedDocumentTaxBreakdown(doc)
+      return sum + breakdown.tax19 + breakdown.tax7
+    }, 0)
+
+    const inputTax = inputDocs.reduce((sum: number, invoice: any) => {
+      const breakdown = getIncomingInvoiceTaxBreakdown(invoice)
+      return sum + breakdown.tax19 + breakdown.tax7
+    }, 0)
+
+    const expenses = invoiceExpenses + directAccountExpenses
+
+    summary.value = {
+      label: dayjs().format("MMMM YYYY"),
+      income: Number(income.toFixed(2)),
+      expenses: Number(expenses.toFixed(2)),
+      result: Number((income - expenses).toFixed(2)),
+      taxBalance: Number((outputTax - inputTax).toFixed(2)),
+      incomeCount: outputDocs.length,
+      expenseCount: inputDocs.length + directExpenses.length
+    }
+  } finally {
+    loading.value = false
+  }
+}
+
+onMounted(loadSummary)
+</script>
+
+<template>
+  <div class="space-y-3">
+    <div class="bwa-summary-top">
+      <div>
+        <p class="bwa-summary-period">{{ summary.label }}</p>
+        <p class="bwa-summary-range">Aktueller Monat</p>
+      </div>
+      <UButton
+        size="xs"
+        variant="soft"
+        color="gray"
+        icon="i-heroicons-arrow-top-right-on-square"
+        @click="navigateTo('/accounting/bwa')"
+      >
+        Details
+      </UButton>
+    </div>
+
+    <div class="bwa-summary-row">
+      <span class="bwa-summary-label">Einnahmen</span>
+      <span class="bwa-summary-value text-primary-500">
+        {{ loading ? "..." : formatCurrency(summary.income) }}
+      </span>
+    </div>
+
+    <div class="bwa-summary-row">
+      <span class="bwa-summary-label">Ausgaben</span>
+      <span class="bwa-summary-value text-error">
+        {{ loading ? "..." : formatCurrency(summary.expenses) }}
+      </span>
+    </div>
+
+    <div class="bwa-summary-row">
+      <span class="bwa-summary-label">Ergebnis</span>
+      <span class="bwa-summary-value" :class="summary.result >= 0 ? 'text-primary-500' : 'text-error'">
+        {{ loading ? "..." : formatCurrency(summary.result) }}
+      </span>
+    </div>
+
+    <div class="bwa-summary-meta">
+      {{ summary.incomeCount }} Einnahmenbelege | {{ summary.expenseCount }} Ausgabenbelege | USt-Saldo {{ formatCurrency(summary.taxBalance) }}
+    </div>
+  </div>
+</template>
+
+<style scoped>
+.bwa-summary-top {
+  display: flex;
+  justify-content: space-between;
+  gap: 0.75rem;
+  align-items: flex-start;
+}
+
+.bwa-summary-period {
+  margin: 0;
+  font-weight: 700;
+  color: rgb(17 24 39);
+}
+
+.bwa-summary-range,
+.bwa-summary-meta {
+  margin: 0;
+  font-size: 0.875rem;
+  color: rgb(107 114 128);
+}
+
+.bwa-summary-row {
+  display: grid;
+  grid-template-columns: minmax(0, 1fr) auto;
+  gap: 0.75rem;
+  align-items: center;
+}
+
+.bwa-summary-label {
+  color: rgb(55 65 81);
+}
+
+.bwa-summary-value {
+  font-weight: 700;
+  text-align: right;
+}
+
+:deep(.dark) .bwa-summary-period {
+  color: rgb(243 244 246);
+}
+
+:deep(.dark) .bwa-summary-range,
+:deep(.dark) .bwa-summary-meta,
+:deep(.dark) .bwa-summary-label {
+  color: rgb(156 163 175);
+}
+</style>

frontend/pages/accounting/bwa.vue

@@ -34,21 +34,21 @@ const monthItems = [
 ]
 
 const accountColumns = [
-  { accessorKey: "number", header: "Nummer" },
+  { accessorKey: "gross", header: "Brutto" },
-  { accessorKey: "label", header: "Konto" },
-  { accessorKey: "bookings", header: "Buchungen" },
   { accessorKey: "net", header: "Netto" },
   { accessorKey: "tax", header: "Steuer" },
-  { accessorKey: "gross", header: "Brutto" }
+  { accessorKey: "number", header: "Nummer" },
+  { accessorKey: "label", header: "Konto" },
+  { accessorKey: "bookings", header: "Buchungen" }
 ]
 
 const ownAccountColumns = [
+  { accessorKey: "balance", header: "Saldo" },
+  { accessorKey: "expenses", header: "Ausgaben" },
+  { accessorKey: "income", header: "Einnahmen" },
   { accessorKey: "number", header: "Nummer" },
   { accessorKey: "label", header: "Konto" },
-  { accessorKey: "bookings", header: "Buchungen" },
+  { accessorKey: "bookings", header: "Buchungen" }
-  { accessorKey: "income", header: "Einnahmen" },
-  { accessorKey: "expenses", header: "Ausgaben" },
-  { accessorKey: "balance", header: "Saldo" }
 ]
 
 const isRelevantOutputDocument = (doc: any) => {
@@ -148,18 +148,36 @@ const filteredStatementAllocations = computed(() => {
   return statementAllocations.value.filter((allocation) => matchesSelectedPeriod(getStatementDate(allocation)))
 })
 
+const filteredAccountStatementAllocations = computed(() => {
+  return filteredStatementAllocations.value.filter((allocation) => allocation.account !== null && allocation.account !== undefined)
+})
+
 const incomeTotal = computed(() => {
   return Number(filteredDocuments.value.reduce((sum, doc) => sum + computeDocumentNet(doc), 0).toFixed(2))
 })
 
 const expenseNetTotal = computed(() => {
-  return Number(filteredIncomingInvoices.value.reduce((sum, invoice) => {
+  const invoiceExpenses = filteredIncomingInvoices.value.reduce((sum, invoice) => {
     return sum + (invoice.accounts || []).reduce((accountSum: number, account: any) => accountSum + Number(account.amountNet || 0), 0)
-  }, 0).toFixed(2))
+  }, 0)
+
+  const directAccountExpenses = filteredAccountStatementAllocations.value.reduce((sum, allocation) => {
+    const amount = Number(allocation.amount || 0)
+    return amount < 0 ? sum + Math.abs(amount) : sum
+  }, 0)
+
+  return Number((invoiceExpenses + directAccountExpenses).toFixed(2))
 })
 
 const expenseGrossTotal = computed(() => {
-  return Number(filteredIncomingInvoices.value.reduce((sum, invoice) => sum + computeIncomingInvoiceGross(invoice), 0).toFixed(2))
+  const invoiceExpenses = filteredIncomingInvoices.value.reduce((sum, invoice) => sum + computeIncomingInvoiceGross(invoice), 0)
+
+  const directAccountExpenses = filteredAccountStatementAllocations.value.reduce((sum, allocation) => {
+    const amount = Number(allocation.amount || 0)
+    return amount < 0 ? sum + Math.abs(amount) : sum
+  }, 0)
+
+  return Number((invoiceExpenses + directAccountExpenses).toFixed(2))
 })
 
 const taxSummary = computed(() => {
@@ -201,14 +219,42 @@ const operatingResult = computed(() => {
   return Number((incomeTotal.value - expenseNetTotal.value).toFixed(2))
 })
 
+const incomeDocumentCount = computed(() => filteredDocuments.value.length)
+const expenseDocumentCount = computed(() => {
+  return filteredIncomingInvoices.value.length + filteredAccountStatementAllocations.value.length
+})
+
 const accountRows = computed(() => {
   return accounts.value
     .map((account) => {
-      const bookings = filteredIncomingInvoices.value.flatMap((invoice) => {
+      const invoiceBookings = filteredIncomingInvoices.value.flatMap((invoice) => {
         return (invoice.accounts || [])
           .filter((invoiceAccount: any) => sameId(invoiceAccount.account?.id || invoiceAccount.account, account.id))
+          .map((invoiceAccount: any) => ({
+            type: "incominginvoice",
+            amountNet: Number(invoiceAccount.amountNet || 0),
+            amountTax: Number(invoiceAccount.amountTax || 0),
+            amountGross: Number.isFinite(Number(invoiceAccount.amountGross))
+              ? Number(invoiceAccount.amountGross)
+              : Number(invoiceAccount.amountNet || 0) + Number(invoiceAccount.amountTax || 0)
+          }))
       })
 
+      const directBookings = filteredAccountStatementAllocations.value
+        .filter((allocation) => sameId(allocation.account?.id || allocation.account, account.id))
+        .map((allocation) => {
+          const amount = Number(allocation.amount || 0)
+
+          return {
+            type: "statementallocation",
+            amountNet: amount,
+            amountTax: 0,
+            amountGross: amount
+          }
+        })
+
+      const bookings = [...invoiceBookings, ...directBookings]
+
       if (bookings.length === 0) {
         return null
       }
@@ -231,7 +277,7 @@ const accountRows = computed(() => {
       }
     })
     .filter(Boolean)
-    .sort((left: any, right: any) => Number(right.gross) - Number(left.gross))
+    .sort((left: any, right: any) => Math.abs(Number(right.gross)) - Math.abs(Number(left.gross)))
 })
 
 const ownAccountRows = computed(() => {
@@ -315,16 +361,7 @@ onMounted(setupPage)
 
 <template>
   <UDashboardNavbar title="BWA">
-    <template #right>
+
-      <UButton
-          icon="i-heroicons-arrow-path"
-          variant="outline"
-          :loading="loading"
-          @click="setupPage"
-      >
-        Aktualisieren
-      </UButton>
-    </template>
   </UDashboardNavbar>
 
   <UDashboardPanelContent class="min-w-0 space-y-6 overflow-x-hidden overflow-y-auto p-4 md:p-6">
@@ -355,7 +392,7 @@ onMounted(setupPage)
           <div class="text-sm text-gray-500 dark:text-gray-400">Einnahmen netto</div>
           <div class="mt-2 text-2xl font-semibold">{{ useCurrency(incomeTotal) }}</div>
           <div class="mt-2 text-sm text-gray-500 dark:text-gray-400">
-          {{ filteredDocuments.length }} gebuchte Ausgangsbelege
+            {{ incomeDocumentCount }} gebuchte Ausgangsbelege
           </div>
         </UCard>
 
@@ -367,6 +404,24 @@ onMounted(setupPage)
           </div>
         </UCard>
 
+        <UCard class="min-w-0">
+          <div class="text-sm text-gray-500 dark:text-gray-400">Einnahmen Belege</div>
+          <div class="mt-2 text-2xl font-semibold">{{ incomeDocumentCount }}</div>
+          <div class="mt-2 text-sm text-gray-500 dark:text-gray-400">
+            Ausgangsbelege im Zeitraum
+          </div>
+        </UCard>
+
+        <UCard class="min-w-0">
+          <div class="text-sm text-gray-500 dark:text-gray-400">Ausgaben Belege</div>
+          <div class="mt-2 text-2xl font-semibold">{{ expenseDocumentCount }}</div>
+          <div class="mt-2 text-sm text-gray-500 dark:text-gray-400">
+            Eingangsbelege plus direkte Buchungen
+          </div>
+        </UCard>
+      </div>
+
+      <div class="grid min-w-0 gap-4 md:grid-cols-2">
         <UCard class="min-w-0">
           <div class="text-sm text-gray-500 dark:text-gray-400">Betriebsergebnis</div>
           <div class="mt-2 text-2xl font-semibold" :class="operatingResult >= 0 ? 'text-primary-500' : 'text-error'">

frontend/pages/accounting/tax.vue

@@ -126,7 +126,6 @@ onMounted(loadData)
 </script>
 
 <template>
-  <div>
   <UDashboardNavbar title="USt-Auswertung">
     <template #right>
       <UButton
@@ -285,5 +284,4 @@ onMounted(loadData)
       </UTable>
     </UCard>
   </UDashboardPanelContent>
-  </div>
 </template>

frontend/pages/createDocument/edit/[[id]].vue

@@ -86,7 +86,8 @@ const documentTypeItems = computed(() => Object.keys(dataStore.documentTypesForC
 const taxTypeItems = [
   { key: 'Standard', label: 'Standard' },
   { key: '13b UStG', label: '13b UStG' },
-  { key: '19 UStG', label: '19 UStG Kleinunternehmer' }
+  { key: '19 UStG', label: '19 UStG Kleinunternehmer' },
+  { key: '12.3 UStG', label: '12.3 UStG' }
 ]
 const deliveryDateTypeItems = ['Lieferdatum', 'Lieferzeitraum', 'Leistungsdatum', 'Leistungszeitraum', 'Kein Lieferdatum anzeigen']
 const paymentTypeItems = [
@@ -115,6 +116,11 @@ const formatNumberLikeValue = (value) => {
   return '-'
 }
 
+const normalizeTaxTypeValue = (value) => {
+  const normalized = typeof value === "string" ? value.trim() : value
+  return taxTypeItems.find((item) => item.key === normalized)?.key || "Standard"
+}
+
 const getCalendarValue = (value) => {
   if (!value) return undefined
 
@@ -174,6 +180,7 @@ const setupPage = async () => {
     if (route.params.id) {
       console.log(route.params)
       itemInfo.value = await useEntities("createddocuments").selectSingle(route.params.id,'',false)
+      itemInfo.value.taxType = normalizeTaxTypeValue(itemInfo.value.taxType)
       await setContactPersonData()
       checkCompatibilityWithInputPrice()
     }
@@ -357,7 +364,7 @@ const setupPage = async () => {
         console.log(optionsToImport)
         console.log(linkedDocument)
 
-        if (optionsToImport.taxType) itemInfo.value.taxType = linkedDocument.taxType
+        if (optionsToImport.taxType) itemInfo.value.taxType = normalizeTaxTypeValue(linkedDocument.taxType)
         if (optionsToImport.customer) itemInfo.value.customer = linkedDocument.customer
         if (optionsToImport.letterhead) itemInfo.value.letterhead = linkedDocument.letterhead
         if (optionsToImport.contact) itemInfo.value.contact = linkedDocument.contact
@@ -382,7 +389,7 @@ const setupPage = async () => {
 
         if (process.dev) console.log(linkedDocument)
 
-        itemInfo.value.taxType = linkedDocument.taxType
+        itemInfo.value.taxType = normalizeTaxTypeValue(linkedDocument.taxType)
         itemInfo.value.customer = linkedDocument.customer
         await setCustomerData(null, true)
         itemInfo.value.letterhead = linkedDocument.letterhead
@@ -545,7 +552,7 @@ const setCustomerData = async (customerId, loadOnlyAdress = false) => {
     if (!loadOnlyAdress && customer.customPaymentDays) itemInfo.value.paymentDays = customer.customPaymentDays
     if (!loadOnlyAdress && customer.custom_payment_type) itemInfo.value.payment_type = customer.custom_payment_type
     if (!loadOnlyAdress) {
-      itemInfo.value.taxType = customer.customTaxType || "Standard"
+      itemInfo.value.taxType = normalizeTaxTypeValue(customer.customTaxType)
       setTaxType()
     }
 
@@ -1459,7 +1466,7 @@ const saveDocument = async (state, resetup = false) => {
 
   let createData = {
     type: itemInfo.value.type,
-    taxType: ['invoices', 'cancellationInvoices', 'advanceInvoices', 'qoutes', 'confirmationOrders'].includes(itemInfo.value.type) ? itemInfo.value.taxType : null,
+    taxType: ['invoices', 'cancellationInvoices', 'advanceInvoices', 'quotes', 'confirmationOrders'].includes(itemInfo.value.type) ? normalizeTaxTypeValue(itemInfo.value.taxType) : null,
     state: itemInfo.value.state || "Entwurf",
     customer: itemInfo.value.customer,
     contact: itemInfo.value.contact,

frontend/pages/createDocument/index.vue

@@ -246,7 +246,15 @@ const types = computed(() => {
   return templateTypes.filter((type) => selectedTypes.value.find(i => i.key === type.key))
 })
 
-const selectItem = (item) => {
+const unwrapSelectedRow = (itemLike) => itemLike?.original || itemLike
+
+const selectItem = (itemLike) => {
+  const item = unwrapSelectedRow(itemLike)
+
+  if (!item?.id) {
+    return
+  }
+
   if (item.state === "Entwurf") {
     router.push(`/createDocument/edit/${item.id}`)
   } else {

frontend/pages/index.client.vue

@@ -8,6 +8,7 @@ import DisplayBankaccounts from "~/components/displayBankaccounts.vue"
 import DisplayProjectsInPhases from "~/components/displayProjectsInPhases.vue"
 import DisplayOpenTasks from "~/components/displayOpenTasks.vue"
 import DisplayTaxSummary from "~/components/displayTaxSummary.vue"
+import DisplayBWASummary from "~/components/displayBWASummary.vue"
 
 setPageLayout("default")
 
@@ -78,6 +79,15 @@ const DASHBOARD_WIDGETS = [
     defaultLayout: { x: 4, y: 7, w: 4, h: 3 },
     minW: 3,
     minH: 3
+  },
+  {
+    id: "bwa-summary",
+    title: "BWA aktuell",
+    description: "Einnahmen, Ausgaben und Ergebnis des aktuellen Monats",
+    component: markRaw(DisplayBWASummary),
+    defaultLayout: { x: 8, y: 7, w: 4, h: 3 },
+    minW: 3,
+    minH: 3
   }
 ]
 
@@ -348,7 +358,6 @@ onBeforeUnmount(() => {
 </script>
 
 <template>
-  <div>
   <UDashboardNavbar title="Home">
     <template #right>
       <div class="flex items-center gap-2">
@@ -501,7 +510,6 @@ onBeforeUnmount(() => {
       </UCard>
     </template>
   </UModal>
-  </div>
 </template>
 
 <style scoped>