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USt-Auswertung in Liquiditätsprognose integrieren

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florianfederspiel
2026-04-23 21:44:59 +02:00
parent 4783971000
commit 35ef3a7cf8
2 changed files with 399 additions and 5 deletions
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267
backend/src/utils/liquidityForecast.ts
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@@ -12,10 +12,13 @@ import {
createddocuments,
incominginvoices,
statementallocations,
tenants,
} from "../../db/schema";
import { secrets } from "./secrets";
type ForecastEventSource = "open_createddocument" | "open_incominginvoice" | "recurring_bankstatement" | "draft_createddocument";
type ForecastEventSource = "open_createddocument" | "open_incominginvoice" | "recurring_bankstatement" | "draft_createddocument" | "tax_settlement";
type TaxEvaluationPeriod = "monthly" | "quarterly" | "yearly";
type ForecastEvent = {
date: string;
@@ -27,6 +30,26 @@ type ForecastEvent = {
confidence?: number;
};
type TaxBreakdown = {
net19: number;
tax19: number;
net7: number;
tax7: number;
net0: number;
};
type TaxForecastPeriod = {
key: string;
label: string;
range: string;
dueDate: string;
outputTax: number;
inputTax: number;
balance: number;
outputCount: number;
inputCount: number;
};
type RecurringCandidate = {
key?: string;
label: string;
@@ -52,6 +75,13 @@ const FORECAST_DAYS = 90;
const HISTORY_MONTHS = 12;
const roundMoney = (value: number) => Number(Number(value || 0).toFixed(2));
const createZeroTaxBreakdown = (): TaxBreakdown => ({
net19: 0,
tax19: 0,
net7: 0,
tax7: 0,
net0: 0,
});
const normalizeText = (value: unknown) => String(value || "")
.toLowerCase()
@@ -59,6 +89,85 @@ const normalizeText = (value: unknown) => String(value || "")
.replace(/\s+/g, " ")
.trim();
const normalizeTaxEvaluationPeriod = (value?: string | null): TaxEvaluationPeriod => {
if (value === "quarterly" || value === "yearly") return value;
return "monthly";
};
const isTaxFreeDocument = (taxType?: string | null) => {
return ["13b UStG", "19 UStG", "12.3 UStG"].includes(String(taxType || ""));
};
const getTaxEvaluationPeriodBounds = (
referenceDate: dayjs.ConfigType,
period: TaxEvaluationPeriod
) => {
const base = dayjs(referenceDate);
if (period === "yearly") {
return {
start: base.startOf("year"),
end: base.endOf("year"),
};
}
if (period === "quarterly") {
const quarterStartMonth = Math.floor(base.month() / 3) * 3;
const start = base.month(quarterStartMonth).startOf("month");
return {
start,
end: start.add(2, "month").endOf("month"),
};
}
return {
start: base.startOf("month"),
end: base.endOf("month"),
};
};
const shiftTaxEvaluationPeriodStart = (
periodStart: dayjs.ConfigType,
period: TaxEvaluationPeriod,
offset: number
) => {
const base = dayjs(periodStart);
if (period === "yearly") return base.add(offset, "year").startOf("year");
if (period === "quarterly") return base.add(offset * 3, "month").startOf("month");
return base.add(offset, "month").startOf("month");
};
const formatTaxEvaluationPeriodLabel = (
periodStart: dayjs.ConfigType,
period: TaxEvaluationPeriod
) => {
const { start } = getTaxEvaluationPeriodBounds(periodStart, period);
if (period === "yearly") {
return start.format("YYYY");
}
if (period === "quarterly") {
return `Q${Math.floor(start.month() / 3) + 1} ${start.format("YYYY")}`;
}
return start.format("MMMM YYYY");
};
const formatTaxEvaluationPeriodRange = (
periodStart: dayjs.ConfigType,
period: TaxEvaluationPeriod
) => {
const { start, end } = getTaxEvaluationPeriodBounds(periodStart, period);
return `${start.format("DD.MM.YYYY")} - ${end.format("DD.MM.YYYY")}`;
};
const getTaxSettlementDate = (periodEnd: dayjs.Dayjs) => {
return periodEnd.add(1, "month").date(10).startOf("day");
};
const getRecurringKey = (candidate: RecurringCandidate) => {
const rawKey = [
Math.sign(candidate.amount),
@@ -111,6 +220,72 @@ const getCreatedDocumentGrossAmount = (document: any, allDocuments: any[] = [])
return roundMoney(Number(totalNet.toFixed(2)) + Number(totalTax.toFixed(2)) - advancePayments);
};
const getCreatedDocumentTaxBreakdown = (document: any): TaxBreakdown => {
const breakdown = createZeroTaxBreakdown();
if (!document || isTaxFreeDocument(document.taxType)) {
return breakdown;
}
(document.rows || []).forEach((row: any) => {
if (!row || ["pagebreak", "title", "text"].includes(row.mode)) return;
const quantity = Number(row.quantity || 0);
const price = Number(row.price || 0);
const discountPercent = Number(row.discountPercent || 0);
const taxPercent = Number(row.taxPercent || 0);
const net = Number((quantity * price * (1 - discountPercent / 100)).toFixed(2));
if (!Number.isFinite(net) || net === 0) return;
if (taxPercent === 19) {
breakdown.net19 += net;
breakdown.tax19 += Number((net * 0.19).toFixed(2));
} else if (taxPercent === 7) {
breakdown.net7 += net;
breakdown.tax7 += Number((net * 0.07).toFixed(2));
} else {
breakdown.net0 += net;
}
});
return {
net19: roundMoney(breakdown.net19),
tax19: roundMoney(breakdown.tax19),
net7: roundMoney(breakdown.net7),
tax7: roundMoney(breakdown.tax7),
net0: roundMoney(breakdown.net0),
};
};
const getIncomingInvoiceTaxBreakdown = (invoice: any): TaxBreakdown => {
const breakdown = createZeroTaxBreakdown();
(invoice?.accounts || []).forEach((account: any) => {
const taxType = String(account?.taxType || "");
const amountNet = Number(account?.amountNet || 0);
const amountTax = Number(account?.amountTax || 0);
if (taxType === "19") {
breakdown.net19 += amountNet;
breakdown.tax19 += amountTax;
} else if (taxType === "7") {
breakdown.net7 += amountNet;
breakdown.tax7 += amountTax;
} else {
breakdown.net0 += amountNet;
}
});
return {
net19: roundMoney(breakdown.net19),
tax19: roundMoney(breakdown.tax19),
net7: roundMoney(breakdown.net7),
tax7: roundMoney(breakdown.tax7),
net0: roundMoney(breakdown.net0),
};
};
const getIncomingInvoiceSignedAmount = (invoice: any) => {
const amount = (invoice.accounts || []).reduce((sum: number, account: any) => {
return sum + Number(account.amountNet || 0) + Number(account.amountTax || 0);
@@ -300,6 +475,69 @@ const expandRecurringEvents = (recurring: RecurringCandidate[], endDate: dayjs.D
return events;
};
const buildTaxForecastPeriods = (
documents: any[],
incomingInvoices: any[],
periodType: TaxEvaluationPeriod,
today: dayjs.Dayjs,
endDate: dayjs.Dayjs
) => {
const currentBounds = getTaxEvaluationPeriodBounds(today, periodType);
const periods: TaxForecastPeriod[] = [];
let offset = 0;
while (offset < 12) {
const periodStart = shiftTaxEvaluationPeriodStart(currentBounds.start, periodType, offset);
const bounds = getTaxEvaluationPeriodBounds(periodStart, periodType);
const dueDate = getTaxSettlementDate(bounds.end);
if (dueDate.isAfter(endDate, "day")) break;
const outputDocs = documents.filter((document) => {
if (document?.state !== "Gebucht") return false;
if (!["invoices", "advanceInvoices", "cancellationInvoices"].includes(document?.type)) return false;
const date = dayjs(document.documentDate);
return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day");
});
const inputDocs = incomingInvoices.filter((invoice) => {
if (invoice?.state !== "Gebucht" || !invoice?.date) return false;
const date = dayjs(invoice.date);
return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day");
});
const outputTax = roundMoney(outputDocs.reduce((sum, document) => {
const breakdown = getCreatedDocumentTaxBreakdown(document);
return sum + breakdown.tax19 + breakdown.tax7;
}, 0));
const inputTax = roundMoney(inputDocs.reduce((sum, invoice) => {
const breakdown = getIncomingInvoiceTaxBreakdown(invoice);
return sum + breakdown.tax19 + breakdown.tax7;
}, 0));
const balance = roundMoney(outputTax - inputTax);
periods.push({
key: bounds.start.format("YYYY-MM-DD"),
label: formatTaxEvaluationPeriodLabel(bounds.start, periodType),
range: formatTaxEvaluationPeriodRange(bounds.start, periodType),
dueDate: dueDate.format("YYYY-MM-DD"),
outputTax,
inputTax,
balance,
outputCount: outputDocs.length,
inputCount: inputDocs.length,
});
offset += 1;
}
return periods;
};
export const generateLiquidityForecast = async (
server: FastifyInstance,
tenantId: number,
@@ -309,7 +547,7 @@ export const generateLiquidityForecast = async (
const endDate = today.add(FORECAST_DAYS, "day");
const historyStart = today.subtract(HISTORY_MONTHS, "month").format("YYYY-MM-DD");
const [accounts, statements, documents, incomingInvoices, allocations] = await Promise.all([
const [accounts, statements, documents, incomingInvoices, allocations, tenantSettings] = await Promise.all([
server.db
.select()
.from(bankaccounts)
@@ -331,6 +569,13 @@ export const generateLiquidityForecast = async (
.select()
.from(statementallocations)
.where(and(eq(statementallocations.tenant, tenantId), eq(statementallocations.archived, false))),
server.db
.select({
taxEvaluationPeriod: tenants.taxEvaluationPeriod,
})
.from(tenants)
.where(eq(tenants.id, tenantId))
.limit(1),
]);
const activeAccounts = accounts.filter((account) => !account.archived);
@@ -339,6 +584,7 @@ export const generateLiquidityForecast = async (
const activeIncomingInvoices = incomingInvoices.filter((invoice) => !invoice.archived);
const activeDocumentIds = new Set(activeDocuments.map((document) => document.id));
const activeIncomingInvoiceIds = new Set(activeIncomingInvoices.map((invoice) => invoice.id));
const taxPeriodType = normalizeTaxEvaluationPeriod(tenantSettings[0]?.taxEvaluationPeriod);
const activeAllocations = allocations.filter((allocation) => {
if (allocation.archived) return false;
if (allocation.createddocument && !activeDocumentIds.has(allocation.createddocument)) return false;
@@ -444,8 +690,20 @@ export const generateLiquidityForecast = async (
const ignoredRecurringKeySet = new Set(ignoredRecurringKeys.filter(Boolean));
const recurring = mergeRecurringCandidates(heuristicRecurring, aiRecurring)
.filter((candidate) => !candidate.key || !ignoredRecurringKeySet.has(candidate.key));
const taxPeriods = buildTaxForecastPeriods(activeDocuments, activeIncomingInvoices, taxPeriodType, today, endDate);
const taxEvents: ForecastEvent[] = taxPeriods
.filter((period) => Math.abs(period.balance) > 0.01)
.map((period) => ({
date: period.dueDate,
amount: roundMoney(period.balance * -1),
label: `USt ${period.label}`,
source: "tax_settlement" as const,
sourceId: period.key,
confidence: 0.95,
}));
const events = [
...openEvents,
...taxEvents,
...expandRecurringEvents(recurring, endDate),
].filter((event) => {
const date = dayjs(event.date);
@@ -504,6 +762,11 @@ export const generateLiquidityForecast = async (
events: events.sort((a, b) => a.date.localeCompare(b.date)),
draftEvents: draftEvents.sort((a, b) => a.date.localeCompare(b.date)),
draftIncome,
tax: {
periodType: taxPeriodType,
periods: taxPeriods,
totalBalance: roundMoney(taxPeriods.reduce((sum, period) => sum + period.balance, 0)),
},
points,
ai: {
enabled: Boolean(secrets.OPENAI_API_KEY),