Merge remote-tracking branch 'origin/dev' into dev

backend/db/migrations/0061_additional_skr03_accounts.sql

@@ -0,0 +1,40 @@
+WITH requested_accounts ("number", "label") AS (
+    VALUES
+        ('1576', 'Abziehbare Vorsteuer 19 %'),
+        ('4110', 'Löhne'),
+        ('4115', 'Löhne (Konto 4115)'),
+        ('4120', 'Gehälter'),
+        ('4130', 'Gesetzliche soziale Aufwendungen'),
+        ('4140', 'Freiwillige soziale Aufwendungen (lohnsteuerfrei)')
+)
+UPDATE "accounts" AS account
+SET "label" = requested."label",
+    "description" = NULL
+FROM requested_accounts AS requested
+WHERE account."accountChart" = 'skr03'
+  AND account."number" = requested."number";
+--> statement-breakpoint
+WITH requested_accounts ("number", "label") AS (
+    VALUES
+        ('1576', 'Abziehbare Vorsteuer 19 %'),
+        ('4110', 'Löhne'),
+        ('4115', 'Löhne (Konto 4115)'),
+        ('4120', 'Gehälter'),
+        ('4130', 'Gesetzliche soziale Aufwendungen'),
+        ('4140', 'Freiwillige soziale Aufwendungen (lohnsteuerfrei)')
+)
+INSERT INTO "accounts" ("number", "label", "description", "accountChart")
+SELECT requested."number", requested."label", NULL, 'skr03'
+FROM requested_accounts AS requested
+WHERE NOT EXISTS (
+    SELECT 1
+    FROM "accounts" AS account
+    WHERE account."accountChart" = 'skr03'
+      AND account."number" = requested."number"
+);
+--> statement-breakpoint
+SELECT setval(
+    pg_get_serial_sequence('accounts', 'id'),
+    GREATEST(COALESCE((SELECT MAX("id") FROM "accounts"), 1), 1),
+    true
+);

backend/db/migrations/0062_incoming_invoice_tax_override.sql

@@ -0,0 +1 @@
+ALTER TABLE "incominginvoices" ADD COLUMN "tax_amount_override" numeric(12, 2);

backend/db/migrations/0063_skr03_output_tax_account.sql

@@ -0,0 +1,20 @@
+UPDATE "accounts"
+SET "label" = 'Umsatzsteuer 19 %',
+    "description" = NULL
+WHERE "accountChart" = 'skr03'
+  AND "number" = '1776';
+--> statement-breakpoint
+INSERT INTO "accounts" ("number", "label", "description", "accountChart")
+SELECT '1776', 'Umsatzsteuer 19 %', NULL, 'skr03'
+WHERE NOT EXISTS (
+    SELECT 1
+    FROM "accounts"
+    WHERE "accountChart" = 'skr03'
+      AND "number" = '1776'
+);
+--> statement-breakpoint
+SELECT setval(
+    pg_get_serial_sequence('accounts', 'id'),
+    GREATEST(COALESCE((SELECT MAX("id") FROM "accounts"), 1), 1),
+    true
+);

backend/db/migrations/meta/_journal.json

@@ -407,6 +407,27 @@
       "when": 1786086000000,
       "tag": "0060_document_import_sources",
       "breakpoints": true
+    },
+    {
+      "idx": 58,
+      "version": "7",
+      "when": 1786280400000,
+      "tag": "0061_additional_skr03_accounts",
+      "breakpoints": true
+    },
+    {
+      "idx": 59,
+      "version": "7",
+      "when": 1786284000000,
+      "tag": "0062_incoming_invoice_tax_override",
+      "breakpoints": true
+    },
+    {
+      "idx": 60,
+      "version": "7",
+      "when": 1786287600000,
+      "tag": "0063_skr03_output_tax_account",
+      "breakpoints": true
     }
   ]
 }

backend/db/schema/incominginvoices.ts

@@ -5,6 +5,7 @@ import {
     text,
     boolean,
     jsonb,
+    numeric,
     uuid,
 } from "drizzle-orm/pg-core"
 
@@ -55,6 +56,8 @@ export const incominginvoices = pgTable("incominginvoices", {
         },
     ]),
 
+    taxAmountOverride: numeric("tax_amount_override", { precision: 12, scale: 2 }),
+
     paid: boolean("paid").notNull().default(false),
     expense: boolean("expense").notNull().default(true),
 

backend/src/routes/banking.ts

@@ -41,6 +41,60 @@ export default async function bankingRoutes(server: FastifyInstance) {
     const ManualInvoices = aliasedTable(incominginvoices, "manual_invoices")
     const ManualInvoiceVendors = aliasedTable(vendors, "manual_invoice_vendors")
 
+    const useCurrentIncomingInvoiceAmount = async (tenantId: number, allocation: any) => {
+        const invoiceId = Number(allocation.incominginvoice)
+        const statementId = Number(allocation.bankstatement)
+        if (!invoiceId || !statementId) return allocation
+
+        const [[invoice], [statement], invoiceAllocations, statementAllocations] = await Promise.all([
+            server.db.select().from(incominginvoices).where(and(
+                eq(incominginvoices.id, invoiceId),
+                eq(incominginvoices.tenant, tenantId)
+            )).limit(1),
+            server.db.select().from(bankstatements).where(and(
+                eq(bankstatements.id, statementId),
+                eq(bankstatements.tenant, tenantId)
+            )).limit(1),
+            server.db.select({ amount: statementallocations.amount }).from(statementallocations).where(and(
+                eq(statementallocations.incominginvoice, invoiceId),
+                eq(statementallocations.tenant, tenantId),
+                eq(statementallocations.archived, false)
+            )),
+            server.db.select({ amount: statementallocations.amount }).from(statementallocations).where(and(
+                eq(statementallocations.bankstatement, statementId),
+                eq(statementallocations.tenant, tenantId),
+                eq(statementallocations.archived, false)
+            )),
+        ])
+
+        if (!invoice || !statement) return allocation
+
+        const accountTotals = (invoice.accounts as any[] || []).reduce((totals, account) => ({
+            net: totals.net + Number(account.amountNet || 0),
+            tax: totals.tax + Number(account.amountTax || 0),
+        }), { net: 0, tax: 0 })
+        const correctedTax = invoice.taxAmountOverride !== null && invoice.taxAmountOverride !== undefined && invoice.taxAmountOverride !== ""
+            ? Number(invoice.taxAmountOverride)
+            : accountTotals.tax
+        const legacyRemaining = Math.max(0, Math.abs(accountTotals.net + accountTotals.tax)
+            - invoiceAllocations.reduce((sum, item) => sum + Math.abs(Number(item.amount || 0)), 0))
+        const correctedRemaining = Math.max(0, Math.abs(accountTotals.net + correctedTax)
+            - invoiceAllocations.reduce((sum, item) => sum + Math.abs(Number(item.amount || 0)), 0))
+        const statementRemaining = Math.max(0, Math.abs(Number(statement.amount || 0))
+            - statementAllocations.reduce((sum, item) => sum + Math.abs(Number(item.amount || 0)), 0))
+        const requestedAmount = Number(allocation.amount || 0)
+        const legacyAssignment = Math.min(legacyRemaining, statementRemaining)
+
+        // Nur den automatisch vorgeschlagenen Altbetrag ersetzen. Bewusst eingegebene Teilbeträge bleiben erhalten.
+        if (Math.abs(Math.abs(requestedAmount) - legacyAssignment) >= 0.005) return allocation
+
+        const currentAssignment = Math.min(correctedRemaining, statementRemaining)
+        return {
+            ...allocation,
+            amount: Number((Math.sign(requestedAmount || (invoice.expense ? -1 : 1)) * currentAssignment).toFixed(2)),
+        }
+    }
+
     const normalizeManualSide = (payload: any, keys: string[]) =>
         keys.filter((key) => payload[key] !== null && payload[key] !== undefined && payload[key] !== "")
 
@@ -1108,6 +1162,7 @@ export default async function bankingRoutes(server: FastifyInstance) {
             const { data: payload } = req.body as { data: any }
             const prepared = prepareStatementAllocationPayload(payload)
             if (prepared.error) return reply.code(400).send({ error: prepared.error })
+            prepared.data = await useCurrentIncomingInvoiceAmount(req.user.tenant_id, prepared.data)
 
             const inserted = await server.db.insert(statementallocations).values({
                 ...prepared.data,

backend/src/utils/export/datev.ts

@@ -80,6 +80,19 @@ const formatDatevDate = (date: dayjs.ConfigType, format: string) => {
     return parsed.isValid() ? parsed.tz(DATEV_TIMEZONE).format(format) : "";
 };
 
+const getIncomingInvoiceTaxOverride = (invoice: any) => {
+    if (invoice.taxAmountOverride === null || invoice.taxAmountOverride === undefined || invoice.taxAmountOverride === "") return null;
+
+    const calculatedTax = (invoice.accounts as any[] || []).reduce((sum, account) => sum + Number(account.amountTax || 0), 0);
+    const overriddenTax = Number(invoice.taxAmountOverride);
+    if (!Number.isFinite(overriddenTax) || Math.abs(overriddenTax - calculatedTax) < 0.005) return null;
+
+    return {
+        amount: overriddenTax,
+        correction: Number((overriddenTax - calculatedTax).toFixed(2)),
+    };
+};
+
 const getCreatedDocumentRevenueLines = (document: any) => {
     const totals = getCreatedDocumentTotal(document);
 
@@ -354,7 +367,12 @@ export async function buildExportZip(
         // ER
         incominginvoicesList.forEach(ii => {
             const accs = ii.accounts as any[] || [];
-            accs.forEach(account => {
+            const taxOverride = getIncomingInvoiceTaxOverride(ii);
+            const correctionAccountIndex = taxOverride
+                ? Math.max(0, accs.findIndex(account => account.taxType === "19" || account.taxType === "7"))
+                : -1;
+
+            accs.forEach((account, accountIndex) => {
                 let file = filesIncomingInvoices.find(i => i.incominginvoice === ii.id);
                 let accountData = accountsList.find(i => i.id === account.account);
                 if (!accountData) return;
@@ -367,9 +385,13 @@ export async function buildExportZip(
                 else if(account.taxType === '7I') buschluessel = "18";
                 else buschluessel = "-";
 
-                let amountGross =/* account.amountGross ? account.amountGross : */(account.amountNet || 0) + (account.amountTax || 0);
+                let amountGross = Number(account.amountNet || 0) + Number(account.amountTax || 0);
+                if (taxOverride && accountIndex === correctionAccountIndex) amountGross += taxOverride.correction;
                 let shSelector = Math.sign(amountGross) === -1 ? "H" : "S";
-                let text = `ER ${ii.reference}: ${escapeString(ii.description)}`.substring(0,59);
+                const taxReview = taxOverride && accountIndex === correctionAccountIndex
+                    ? `USt pruefen ${displayCurrency(taxOverride.amount, true)} - `
+                    : "";
+                let text = `${taxReview}ER ${ii.reference}: ${escapeString(ii.description)}`.substring(0,59);
                 const vend = ii.vendor; // durch Mapping verfügbar
 
                 bookingLines.push(`${Math.abs(amountGross).toFixed(2).replace(".",",")};"${shSelector}";;;;;${accountData.number};${vend?.vendorNumber || ""};"${buschluessel}";${formatDatevDate(ii.date, "DDMM")};"${ii.reference}";;;"${text}";;;;;;${file ? `"BEDI ""${file.id}"""` : ""};"Geschäftspartner";"${vend?.name || ""}";"Kundennummer";"${vend?.vendorNumber || ""}";"Belegnummer";"${ii.reference}";"Leistungsdatum";"${formatDatevDate(ii.date, "DD.MM.YYYY")}";"Belegdatum";"${formatDatevDate(ii.date, "DD.MM.YYYY")}";;;;;;;;;;"";;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;0;;;;"";;;;;;;`);

backend/src/utils/liquidityForecast.ts

@@ -287,6 +287,12 @@ const getIncomingInvoiceTaxBreakdown = (invoice: any): TaxBreakdown => {
         }
     });
 
+    if (invoice?.taxAmountOverride !== null && invoice?.taxAmountOverride !== undefined && invoice?.taxAmountOverride !== "") {
+        const correction = Number(invoice.taxAmountOverride) - breakdown.tax19 - breakdown.tax7;
+        if (breakdown.tax19 !== 0 || breakdown.net19 !== 0) breakdown.tax19 += correction;
+        else if (breakdown.tax7 !== 0 || breakdown.net7 !== 0) breakdown.tax7 += correction;
+    }
+
     return {
         net19: roundMoney(breakdown.net19),
         tax19: roundMoney(breakdown.tax19),
@@ -297,9 +303,14 @@ const getIncomingInvoiceTaxBreakdown = (invoice: any): TaxBreakdown => {
 };
 
 const getIncomingInvoiceSignedAmount = (invoice: any) => {
-    const amount = (invoice.accounts || []).reduce((sum: number, account: any) => {
-        return sum + Number(account.amountNet || 0) + Number(account.amountTax || 0);
-    }, 0);
+    const totals = (invoice.accounts || []).reduce((result: { net: number, tax: number }, account: any) => ({
+        net: result.net + Number(account.amountNet || 0),
+        tax: result.tax + Number(account.amountTax || 0),
+    }), { net: 0, tax: 0 });
+    const tax = invoice.taxAmountOverride !== null && invoice.taxAmountOverride !== undefined && invoice.taxAmountOverride !== ""
+        ? Number(invoice.taxAmountOverride)
+        : totals.tax;
+    const amount = totals.net + tax;
 
     return roundMoney(invoice.expense === false ? amount : amount * -1);
 };