Added UST Auswertung

frontend/pages/accounting/tax.vue

@@ -0,0 +1,289 @@
+<script setup lang="ts">
+import dayjs from "dayjs"
+import customParseFormat from "dayjs/plugin/customParseFormat"
+import {
+  formatTaxEvaluationPeriodLabel,
+  formatTaxEvaluationPeriodRange,
+  getCreatedDocumentTaxBreakdown,
+  getIncomingInvoiceTaxBreakdown,
+  getTaxEvaluationPeriodBounds,
+  normalizeTaxEvaluationPeriod,
+  shiftTaxEvaluationPeriodStart
+} from "~/composables/useTaxEvaluation"
+
+dayjs.extend(customParseFormat)
+
+const auth = useAuthStore()
+
+const loading = ref(true)
+const createdDocuments = ref<any[]>([])
+const incomingInvoices = ref<any[]>([])
+
+const periodType = computed(() => normalizeTaxEvaluationPeriod(auth.activeTenantData?.taxEvaluationPeriod))
+
+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 loadData = async () => {
+  loading.value = true
+
+  try {
+    const [docs, incoming] = await Promise.all([
+      useEntities("createddocuments").select(),
+      useEntities("incominginvoices").select()
+    ])
+
+    createdDocuments.value = (docs || []).filter(isRelevantOutputDocument)
+    incomingInvoices.value = (incoming || []).filter(isRelevantInputInvoice)
+  } finally {
+    loading.value = false
+  }
+}
+
+const periods = computed(() => {
+  const currentBounds = getTaxEvaluationPeriodBounds(dayjs(), periodType.value)
+
+  return Array.from({ length: 8 }, (_, index) => {
+    const start = shiftTaxEvaluationPeriodStart(currentBounds.start, periodType.value, -index)
+    const bounds = getTaxEvaluationPeriodBounds(start, periodType.value)
+
+    const outputDocs = createdDocuments.value.filter((doc) => {
+      const date = dayjs(doc.documentDate)
+      return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
+    })
+
+    const inputDocs = incomingInvoices.value.filter((invoice) => {
+      const date = dayjs(invoice.date)
+      return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
+    })
+
+    const output = outputDocs.reduce((sum, doc) => {
+      const breakdown = getCreatedDocumentTaxBreakdown(doc)
+      return {
+        net19: sum.net19 + breakdown.net19,
+        tax19: sum.tax19 + breakdown.tax19,
+        net7: sum.net7 + breakdown.net7,
+        tax7: sum.tax7 + breakdown.tax7,
+        net0: sum.net0 + breakdown.net0,
+      }
+    }, { net19: 0, tax19: 0, net7: 0, tax7: 0, net0: 0 })
+
+    const input = inputDocs.reduce((sum, invoice) => {
+      const breakdown = getIncomingInvoiceTaxBreakdown(invoice)
+      return {
+        net19: sum.net19 + breakdown.net19,
+        tax19: sum.tax19 + breakdown.tax19,
+        net7: sum.net7 + breakdown.net7,
+        tax7: sum.tax7 + breakdown.tax7,
+        net0: sum.net0 + breakdown.net0,
+      }
+    }, { net19: 0, tax19: 0, net7: 0, tax7: 0, net0: 0 })
+
+    const outputTax = Number((output.tax19 + output.tax7).toFixed(2))
+    const inputTax = Number((input.tax19 + input.tax7).toFixed(2))
+    const balance = Number((outputTax - inputTax).toFixed(2))
+
+    return {
+      key: bounds.start.format("YYYY-MM-DD"),
+      label: formatTaxEvaluationPeriodLabel(bounds.start, periodType.value),
+      range: formatTaxEvaluationPeriodRange(bounds.start, periodType.value),
+      isCurrent: index === 0,
+      outputTax,
+      inputTax,
+      balance,
+      output,
+      input,
+      outputCount: outputDocs.length,
+      inputCount: inputDocs.length,
+    }
+  })
+})
+
+const currentPeriod = computed(() => periods.value[0] || null)
+
+const columns = [
+  { key: "label", label: "Zeitraum" },
+  { key: "range", label: "Datumsbereich" },
+  { key: "outputTax", label: "USt Rechnungen" },
+  { key: "inputTax", label: "Vorsteuer" },
+  { key: "balance", label: "Ergebnis" },
+  { key: "documents", label: "Belege" },
+]
+
+onMounted(loadData)
+</script>
+
+<template>
+  <div>
+    <UDashboardNavbar title="USt-Auswertung">
+      <template #right>
+        <UButton
+            icon="i-heroicons-arrow-path"
+            variant="outline"
+            @click="loadData"
+            :loading="loading"
+        >
+          Aktualisieren
+        </UButton>
+      </template>
+    </UDashboardNavbar>
+
+    <UDashboardPanelContent class="p-4 md:p-6">
+      <div class="mb-6 flex flex-col gap-2">
+        <h2 class="text-lg font-semibold text-gray-900 dark:text-white">
+          Aktueller Zeitraum: {{ currentPeriod?.label }}
+        </h2>
+        <p class="text-sm text-gray-500 dark:text-gray-400">
+          Intervall: {{ periodType === "monthly" ? "monatlich" : periodType === "quarterly" ? "quartalsweise" : "jährlich" }}.
+          Berücksichtigt werden gebuchte Ausgangsrechnungen, Abschlags- und Stornorechnungen sowie gebuchte Eingangsbelege mit Datum.
+        </p>
+        <p v-if="currentPeriod" class="text-sm text-gray-500 dark:text-gray-400">
+          {{ currentPeriod.range }}
+        </p>
+      </div>
+
+      <div v-if="currentPeriod" class="grid gap-4 md:grid-cols-3">
+        <UCard>
+          <div class="text-sm text-gray-500 dark:text-gray-400">Berechnete USt</div>
+          <div class="mt-2 text-2xl font-semibold text-gray-900 dark:text-white">
+            {{ formatCurrency(currentPeriod.outputTax) }}
+          </div>
+          <div class="mt-3 text-sm text-gray-500 dark:text-gray-400">
+            19%: {{ formatCurrency(currentPeriod.output.tax19) }} | 7%: {{ formatCurrency(currentPeriod.output.tax7) }}
+          </div>
+        </UCard>
+
+        <UCard>
+          <div class="text-sm text-gray-500 dark:text-gray-400">Vorsteuer</div>
+          <div class="mt-2 text-2xl font-semibold text-gray-900 dark:text-white">
+            {{ formatCurrency(currentPeriod.inputTax) }}
+          </div>
+          <div class="mt-3 text-sm text-gray-500 dark:text-gray-400">
+            19%: {{ formatCurrency(currentPeriod.input.tax19) }} | 7%: {{ formatCurrency(currentPeriod.input.tax7) }}
+          </div>
+        </UCard>
+
+        <UCard>
+          <div class="text-sm text-gray-500 dark:text-gray-400">Verrechnetes Ergebnis</div>
+          <div
+              class="mt-2 text-2xl font-semibold"
+              :class="currentPeriod.balance >= 0 ? 'text-amber-600 dark:text-amber-400' : 'text-emerald-600 dark:text-emerald-400'"
+          >
+            {{ formatCurrency(currentPeriod.balance) }}
+          </div>
+          <div class="mt-3 text-sm text-gray-500 dark:text-gray-400">
+            {{ currentPeriod.outputCount }} Ausgangsbelege | {{ currentPeriod.inputCount }} Eingangsbelege
+          </div>
+        </UCard>
+      </div>
+
+      <div v-if="currentPeriod" class="mt-6 grid gap-4 xl:grid-cols-2">
+        <UCard>
+          <template #header>
+            <div class="font-semibold">Ausgangsrechnungen</div>
+          </template>
+          <div class="space-y-3 text-sm">
+            <div class="flex items-center justify-between">
+              <span>Netto 19%</span>
+              <span>{{ formatCurrency(currentPeriod.output.net19) }}</span>
+            </div>
+            <div class="flex items-center justify-between">
+              <span>USt 19%</span>
+              <span>{{ formatCurrency(currentPeriod.output.tax19) }}</span>
+            </div>
+            <div class="flex items-center justify-between">
+              <span>Netto 7%</span>
+              <span>{{ formatCurrency(currentPeriod.output.net7) }}</span>
+            </div>
+            <div class="flex items-center justify-between">
+              <span>USt 7%</span>
+              <span>{{ formatCurrency(currentPeriod.output.tax7) }}</span>
+            </div>
+            <div class="flex items-center justify-between">
+              <span>Netto 0%</span>
+              <span>{{ formatCurrency(currentPeriod.output.net0) }}</span>
+            </div>
+          </div>
+        </UCard>
+
+        <UCard>
+          <template #header>
+            <div class="font-semibold">Eingangsbelege</div>
+          </template>
+          <div class="space-y-3 text-sm">
+            <div class="flex items-center justify-between">
+              <span>Netto 19%</span>
+              <span>{{ formatCurrency(currentPeriod.input.net19) }}</span>
+            </div>
+            <div class="flex items-center justify-between">
+              <span>Vorsteuer 19%</span>
+              <span>{{ formatCurrency(currentPeriod.input.tax19) }}</span>
+            </div>
+            <div class="flex items-center justify-between">
+              <span>Netto 7%</span>
+              <span>{{ formatCurrency(currentPeriod.input.net7) }}</span>
+            </div>
+            <div class="flex items-center justify-between">
+              <span>Vorsteuer 7%</span>
+              <span>{{ formatCurrency(currentPeriod.input.tax7) }}</span>
+            </div>
+            <div class="flex items-center justify-between">
+              <span>Netto 0%</span>
+              <span>{{ formatCurrency(currentPeriod.input.net0) }}</span>
+            </div>
+          </div>
+        </UCard>
+      </div>
+
+      <UCard class="mt-6">
+        <template #header>
+          <div class="font-semibold">Aktueller und vorherige Zeiträume</div>
+        </template>
+
+        <UTable
+            :columns="columns"
+            :rows="periods"
+            :loading="loading"
+            :empty-state="{ icon: 'i-heroicons-calculator', label: 'Keine Daten für die USt-Auswertung vorhanden' }"
+        >
+          <template #label-data="{ row }">
+            <div class="flex items-center gap-2">
+              <span>{{ row.label }}</span>
+              <UBadge v-if="row.isCurrent" color="primary" variant="soft">Aktuell</UBadge>
+            </div>
+          </template>
+
+          <template #outputTax-data="{ row }">
+            {{ formatCurrency(row.outputTax) }}
+          </template>
+
+          <template #inputTax-data="{ row }">
+            {{ formatCurrency(row.inputTax) }}
+          </template>
+
+          <template #balance-data="{ row }">
+            <span :class="row.balance >= 0 ? 'text-amber-600 dark:text-amber-400 font-medium' : 'text-emerald-600 dark:text-emerald-400 font-medium'">
+              {{ formatCurrency(row.balance) }}
+            </span>
+          </template>
+
+          <template #documents-data="{ row }">
+            {{ row.outputCount }} / {{ row.inputCount }}
+          </template>
+        </UTable>
+      </UCard>
+    </UDashboardPanelContent>
+  </div>
+</template>