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);
 };

frontend/components/DocumentDisplayModal.vue

@@ -152,7 +152,7 @@ setup()
         <div class="flex flex-row">
           <div class="w-1/3">
             <PDFViewer
-                v-if="props.documentData.id && props.documentData.path.toLowerCase().includes('pdf')"
+                v-if="props.documentData.id && String(props.documentData.path || '').toLowerCase().includes('pdf')"
                 :file-id="props.documentData.id" />
 
             <img

frontend/components/displayBankaccounts.vue

@@ -6,9 +6,13 @@ let unallocatedStatements = ref(0)
 let bankaccounts = ref([])
 
 const setupPage = async () => {
-  let bankstatements = (await useEntities("bankstatements").select("*, statementallocations(*)","date",true)).filter(i => !i.archived)
+  const [statementItems, accountItems] = await Promise.all([
+    useEntities("bankstatements").select("*, statementallocations(*)", "date", true),
+    useEntities("bankaccounts").select()
+  ])
+  let bankstatements = statementItems.filter(i => !i.archived)
   unallocatedStatements.value = bankstatements.filter(i => Number(calculateOpenSum(i)) !== 0).length
-  bankaccounts.value = await useEntities("bankaccounts").select()
+  bankaccounts.value = accountItems
 }
 
 setupPage()

frontend/components/displayOpenBalances.vue

@@ -10,9 +10,11 @@ let draftInvoicesSum = ref(0)
 let draftInvoicesCount = ref(0)
 
 let countPreparedOpenIncomingInvoices = ref(0)
+const { loadCoreData } = useDashboardData()
 
 const setupPage = async () => {
-  let items = (await useEntities("createddocuments").select("*, statementallocations(*), customer(id,name), linkedDocument(*)")).filter(i => !i.archived)
+  const { createdDocuments, incomingInvoices } = await loadCoreData()
+  let items = createdDocuments.filter(i => !i.archived)
   let documents = items.filter(i => i.type === "invoices" ||i.type === "advanceInvoices")
 
   let draftDocuments = documents.filter(i => i.state === "Entwurf")
@@ -36,7 +38,7 @@ const setupPage = async () => {
   })
   draftInvoicesCount.value = draftDocuments.length
 
-  countPreparedOpenIncomingInvoices.value = (await useEntities("incominginvoices").select("id, state")).filter(i => i.state === "Vorbereitet" && !i.archived).length
+  countPreparedOpenIncomingInvoices.value = incomingInvoices.filter(i => i.state === "Vorbereitet" && !i.archived).length
 }
 
 setupPage()

frontend/components/displayTaxSummary.vue

@@ -6,6 +6,7 @@ import {
   formatTaxEvaluationPeriodRange,
   getCreatedDocumentTaxBreakdown,
   getIncomingInvoiceTaxBreakdown,
+  getManualBookingTaxBreakdown,
   getTaxEvaluationPeriodBounds,
   normalizeTaxEvaluationPeriod
 } from "~/composables/useTaxEvaluation"
@@ -40,7 +41,10 @@ const loadSummary = async () => {
     const periodType = normalizeTaxEvaluationPeriod(auth.activeTenantData?.taxEvaluationPeriod)
     const bounds = getTaxEvaluationPeriodBounds(dayjs(), periodType)
 
-    const { createdDocuments: docs, incomingInvoices: incoming } = await loadCoreData()
+    const [{ createdDocuments: docs, incomingInvoices: incoming }, manualBookings] = await Promise.all([
+      loadCoreData(),
+      useNuxtApp().$api("/api/banking/manual-bookings") as Promise<any[]>
+    ])
 
     const outputDocs = (docs || []).filter((doc: any) => {
       if (doc?.state !== "Gebucht") return false
@@ -67,12 +71,28 @@ const loadSummary = async () => {
       return sum + breakdown.tax19 + breakdown.tax7
     }, 0)
 
+    const manualTax = (manualBookings || [])
+        .filter((booking: any) => {
+          const date = dayjs(booking.manualBookingDate)
+          return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
+        })
+        .reduce((sum: { outputTax19: number; inputTax19: number }, booking: any) => {
+          const breakdown = getManualBookingTaxBreakdown(booking)
+          return {
+            outputTax19: sum.outputTax19 + breakdown.outputTax19,
+            inputTax19: sum.inputTax19 + breakdown.inputTax19,
+          }
+        }, { outputTax19: 0, inputTax19: 0 })
+
+    const totalOutputTax = outputTax + manualTax.outputTax19
+    const totalInputTax = inputTax + manualTax.inputTax19
+
     summary.value = {
       label: formatTaxEvaluationPeriodLabel(bounds.start, periodType),
       range: formatTaxEvaluationPeriodRange(bounds.start, periodType),
-      outputTax: Number(outputTax.toFixed(2)),
-      inputTax: Number(inputTax.toFixed(2)),
-      balance: Number((outputTax - inputTax).toFixed(2)),
+      outputTax: Number(totalOutputTax.toFixed(2)),
+      inputTax: Number(totalInputTax.toFixed(2)),
+      balance: Number((totalOutputTax - totalInputTax).toFixed(2)),
       outputCount: outputDocs.length,
       inputCount: inputDocs.length,
     }

frontend/composables/useDashboardData.ts

@@ -32,7 +32,7 @@ export const useDashboardData = () => {
     if (!force && cache.pendingRequest) return cache.pendingRequest
 
     cache.pendingRequest = Promise.all([
-      useEntities("createddocuments").select(),
+      useEntities("createddocuments").select("*, statementallocations(*), customer(id,name), linkedDocument(*)"),
       useEntities("incominginvoices").select()
     ])
       .then(([createdDocuments, incomingInvoices]) => {

frontend/composables/useDepreciation.ts

@@ -222,13 +222,24 @@ export const getIncomingInvoiceImmediateExpenseNet = (invoice: any) => {
 }
 
 export const getIncomingInvoiceImmediateExpenseGross = (invoice: any) => {
-    return Number(((invoice?.accounts || []).reduce((sum: number, account: any) => {
+    const immediateAccounts = (invoice?.accounts || []).filter((account: any) => {
+        const normalized = normalizeIncomingInvoiceAccount(account, invoice?.date)
+        return !isDepreciationBookingMode(normalized.bookingMode)
+    })
+    const gross = immediateAccounts.reduce((sum: number, account: any) => {
         const normalized = normalizeIncomingInvoiceAccount(account, invoice?.date)
-        if (isDepreciationBookingMode(normalized.bookingMode)) return sum
-
         const amountGross = Number(normalized.amountGross)
         return sum + (Number.isFinite(amountGross) ? amountGross : Number(normalized.amountNet || 0) + Number(normalized.amountTax || 0))
-    }, 0)).toFixed(2))
+    }, 0)
+    const calculatedTax = (invoice?.accounts || []).reduce((sum: number, account: any) => sum + Number(account.amountTax || 0), 0)
+    const correction = immediateAccounts.length > 0
+        && invoice?.taxAmountOverride !== null
+        && invoice?.taxAmountOverride !== undefined
+        && invoice?.taxAmountOverride !== ""
+        ? Number(invoice.taxAmountOverride) - calculatedTax
+        : 0
+
+    return Number((gross + correction).toFixed(2))
 }
 
 export const getIncomingInvoiceDepreciationRows = (invoice: any, rangeStart: any, rangeEnd: any) => {

frontend/composables/useFiles.ts

@@ -77,7 +77,10 @@ export const useFiles = () => {
     const selectDocument = async (id) => {
         let documentIds = [id]
         if(documentIds.length === 0) return []
-        const fileData = await useEntities("files").selectSingle(id)
+        const fileData = await useEntities("files").selectSingle(
+            id,
+            "*, incominginvoice(*), project(*), vendor(*), customer(*), contract(*), plant(*), createddocument(*), vehicle(*), product(*), profile(*), check(*), inventoryitem(*)"
+        )
         const res =  await useNuxtApp().$api("/api/files/presigned",{
             method: "POST",
             body: {

frontend/composables/useSum.js

@@ -12,17 +12,15 @@ export const useSum = () => {
     }
 
     const getIncomingInvoiceSum = (invoice) => {
-        let sum = 0
-        invoice.accounts.forEach(account => {
+        const totals = (invoice.accounts || []).reduce((result, account) => ({
+            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
 
-
-            sum += account.amountTax
-            sum += account.amountNet
-
-
-
-        })
-        return sum.toFixed(2)
+        return (totals.net + tax).toFixed(2)
     }
 
     const getCreatedDocumentSum = (createddocument,createddocuments = []) => {

frontend/composables/useTaxEvaluation.ts

@@ -152,6 +152,12 @@ export const getIncomingInvoiceTaxBreakdown = (invoice: any) => {
         }
     })
 
+    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: Number(breakdown.net19.toFixed(2)),
         tax19: Number(breakdown.tax19.toFixed(2)),
@@ -160,3 +166,33 @@ export const getIncomingInvoiceTaxBreakdown = (invoice: any) => {
         net0: Number(breakdown.net0.toFixed(2)),
     }
 }
+
+const getSkr03AccountNumber = (account: any) => {
+    if (!account || String(account.accountChart || "").toLowerCase() !== "skr03") return null
+    return String(account.number || "")
+}
+
+export const getManualBookingTaxBreakdown = (booking: any) => {
+    const amount = Number(booking?.amount || 0)
+    const breakdown = { outputTax19: 0, inputTax19: 0 }
+
+    if (!Number.isFinite(amount) || amount === 0) return breakdown
+
+    const applySide = (account: any, side: "debit" | "credit") => {
+        const accountNumber = getSkr03AccountNumber(account)
+
+        if (accountNumber === "1576") {
+            breakdown.inputTax19 += side === "debit" ? amount : -amount
+        } else if (accountNumber === "1776") {
+            breakdown.outputTax19 += side === "credit" ? amount : -amount
+        }
+    }
+
+    applySide(booking.account, "debit")
+    applySide(booking.contraAccount, "credit")
+
+    return {
+        outputTax19: Number(breakdown.outputTax19.toFixed(2)),
+        inputTax19: Number(breakdown.inputTax19.toFixed(2)),
+    }
+}

frontend/pages/accounting/cashbooks/[id].vue

@@ -46,9 +46,7 @@ const currentBalance = computed(() => {
 })
 
 const getIncomingInvoiceGross = (invoice) => {
-  return Number((invoice.accounts || []).reduce((sum, account) => {
-    return sum + Number(account.amountNet || 0) + Number(account.amountTax || 0)
-  }, 0))
+  return Number(useSum().getIncomingInvoiceSum(invoice))
 }
 
 const getIncomingInvoiceOpenAmount = (invoice) => {

frontend/pages/accounting/manual-bookings.vue

@@ -68,9 +68,7 @@ const buildEntries = (rows, type, labelBuilder) =>
     }))
 
 const getIncomingInvoiceGross = (invoice) => {
-  return Number((invoice.accounts || []).reduce((sum, account) => {
-    return sum + Number(account.amountNet || 0) + Number(account.amountTax || 0)
-  }, 0))
+  return Number(useSum().getIncomingInvoiceSum(invoice))
 }
 
 const getIncomingInvoiceOpenAmount = (invoice) => {

frontend/pages/accounting/tax.vue

@@ -6,6 +6,7 @@ import {
   formatTaxEvaluationPeriodRange,
   getCreatedDocumentTaxBreakdown,
   getIncomingInvoiceTaxBreakdown,
+  getManualBookingTaxBreakdown,
   getTaxEvaluationPeriodBounds,
   normalizeTaxEvaluationPeriod,
   shiftTaxEvaluationPeriodStart
@@ -18,6 +19,7 @@ const auth = useAuthStore()
 const loading = ref(true)
 const createdDocuments = ref<any[]>([])
 const incomingInvoices = ref<any[]>([])
+const manualBookings = ref<any[]>([])
 
 const periodType = computed(() => normalizeTaxEvaluationPeriod(auth.activeTenantData?.taxEvaluationPeriod))
 
@@ -40,13 +42,15 @@ const loadData = async () => {
   loading.value = true
 
   try {
-    const [docs, incoming] = await Promise.all([
+    const [docs, incoming, manual] = await Promise.all([
       useEntities("createddocuments").select(),
-      useEntities("incominginvoices").select()
+      useEntities("incominginvoices").select(),
+      useNuxtApp().$api("/api/banking/manual-bookings")
     ])
 
     createdDocuments.value = (docs || []).filter(isRelevantOutputDocument)
     incomingInvoices.value = (incoming || []).filter(isRelevantInputInvoice)
+    manualBookings.value = (manual as any[]) || []
   } finally {
     loading.value = false
   }
@@ -69,6 +73,19 @@ const periods = computed(() => {
       return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
     })
 
+    const manualTax = manualBookings.value
+        .filter((booking) => {
+          const date = dayjs(booking.manualBookingDate)
+          return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
+        })
+        .reduce((sum, booking) => {
+          const breakdown = getManualBookingTaxBreakdown(booking)
+          return {
+            outputTax19: sum.outputTax19 + breakdown.outputTax19,
+            inputTax19: sum.inputTax19 + breakdown.inputTax19,
+          }
+        }, { outputTax19: 0, inputTax19: 0 })
+
     const output = outputDocs.reduce((sum, doc) => {
       const breakdown = getCreatedDocumentTaxBreakdown(doc)
       return {
@@ -91,6 +108,9 @@ const periods = computed(() => {
       }
     }, { net19: 0, tax19: 0, net7: 0, tax7: 0, net0: 0 })
 
+    output.tax19 = Number((output.tax19 + manualTax.outputTax19).toFixed(2))
+    input.tax19 = Number((input.tax19 + manualTax.inputTax19).toFixed(2))
+
     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))
@@ -146,7 +166,7 @@ onMounted(loadData)
       </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.
+        Berücksichtigt werden gebuchte Ausgangsrechnungen, Abschlags- und Stornorechnungen, gebuchte Eingangsbelege sowie manuelle Buchungen auf SKR03 1576 und 1776.
       </p>
       <p v-if="currentPeriod" class="text-sm text-gray-500 dark:text-gray-400">
         {{ currentPeriod.range }}

frontend/pages/banking/index.vue

@@ -230,13 +230,7 @@ const calculateOpenSum = (statement) => {
 }
 
 const getInvoiceSum = (invoice, onlyOpenSum) => {
-  let sum = 0
-  if (invoice.accounts) {
-    invoice.accounts.forEach(account => {
-      sum += (account.amountTax || 0)
-      sum += (account.amountNet || 0)
-    })
-  }
+  let sum = Number(useSum().getIncomingInvoiceSum(invoice))
 
   if (onlyOpenSum) sum = sum + Number(invoice.statementallocations.reduce((n, {amount}) => n + amount, 0))
 
@@ -771,8 +765,16 @@ onMounted(() => {
           <td class="p-4 truncate max-w-[180px] font-medium">
             {{ row.amount < 0 ? row.credName : row.debName }}
           </td>
-          <td class="p-4 text-gray-500 truncate max-w-[350px] text-xs">
-            {{ row.text }}
+          <td class="p-4 text-gray-500 max-w-[350px] text-xs">
+            <div class="flex items-center gap-2 min-w-0">
+              <UTooltip v-if="String(row.notes || '').trim()" text="Notiz hinterlegt">
+                <UIcon
+                    name="i-heroicons-chat-bubble-left-ellipsis"
+                    class="w-4 h-4 shrink-0 text-primary-500"
+                />
+              </UTooltip>
+              <span class="truncate">{{ row.text }}</span>
+            </div>
           </td>
         </tr>
       </template>

frontend/pages/banking/statements/[mode]/[[id]].vue

@@ -40,6 +40,9 @@ const ownaccounts = ref([])
 const loading = ref(true)
 const loadingDocuments = ref(true)
 const savingNotes = ref(false)
+const notesSaveDelay = 800
+let notesSaveTimer = null
+let notesSaveQueued = false
 
 const rebuildDocumentLists = () => {
   const documents = createddocuments.value.filter(i => i.type === "invoices" || i.type === "advanceInvoices")
@@ -127,13 +130,7 @@ const separateIBAN = (input) => {
 }
 
 const getInvoiceSum = (invoice, onlyOpenSum) => {
-  let sum = 0
-  if (invoice.accounts) {
-    invoice.accounts.forEach(account => {
-      sum += (account.amountTax || 0)
-      sum += (account.amountNet || 0)
-    })
-  }
+  let sum = Number(useSum().getIncomingInvoiceSum(invoice))
 
   if (onlyOpenSum) sum = sum + Number(invoice.statementallocations.reduce((n, {amount}) => n + amount, 0))
 
@@ -262,14 +259,26 @@ const removeAllocation = async (allocationId) => {
 }
 
 const saveNotes = async () => {
+  if (!itemInfo.value?.id || !notesChanged.value) return
+  if (savingNotes.value) {
+    notesSaveQueued = true
+    return
+  }
+
+  const notes = String(itemInfo.value.notes || "").trim() || null
   savingNotes.value = true
   try {
-    const notes = String(itemInfo.value.notes || "").trim() || null
     const updated = await useEntities("bankstatements").update(itemInfo.value.id, {notes}, true)
-    itemInfo.value.notes = updated.notes
     oldItemInfo.value.notes = updated.notes
+    if (String(itemInfo.value.notes || "").trim() === String(notes || "")) {
+      itemInfo.value.notes = updated.notes
+    }
   } finally {
     savingNotes.value = false
+    if (notesSaveQueued || notesChanged.value) {
+      notesSaveQueued = false
+      scheduleNotesSave()
+    }
   }
 }
 
@@ -277,6 +286,26 @@ const notesChanged = computed(() =>
     String(itemInfo.value?.notes || "").trim() !== String(oldItemInfo.value?.notes || "").trim()
 )
 
+const scheduleNotesSave = () => {
+  if (notesSaveTimer) clearTimeout(notesSaveTimer)
+  notesSaveTimer = setTimeout(() => {
+    notesSaveTimer = null
+    void saveNotes()
+  }, notesSaveDelay)
+}
+
+watch(() => itemInfo.value?.notes, () => {
+  if (!loading.value && notesChanged.value) scheduleNotesSave()
+})
+
+onBeforeRouteLeave(async () => {
+  if (notesSaveTimer) {
+    clearTimeout(notesSaveTimer)
+    notesSaveTimer = null
+  }
+  if (notesChanged.value) await saveNotes()
+})
+
 const searchString = ref(tempStore.searchStrings["bankstatementsedit"] || '')
 
 const clearSearchString = () => {
@@ -616,22 +645,12 @@ setup()
             <UFormField label="Notiz" size="sm">
               <UTextarea
                   v-model="itemInfo.notes"
+                  class="w-full"
                   :rows="3"
                   autoresize
                   placeholder="Interne Notiz zu dieser Bankbuchung hinzufügen …"
               />
             </UFormField>
-            <div class="mt-2 flex justify-end">
-              <UButton
-                  icon="i-heroicons-check"
-                  size="sm"
-                  :disabled="!notesChanged"
-                  :loading="savingNotes"
-                  @click="saveNotes"
-              >
-                Notiz speichern
-              </UButton>
-            </div>
           </div>
 
           <div class="mt-4">

frontend/pages/files/index.vue

@@ -63,20 +63,24 @@ watch(searchString, (val) => {
 const setupPage = async () => {
   loadingDocs.value = true
   try {
-    const [fRes, dRes, tRes] = await Promise.all([
+    const [fRes, dRes] = await Promise.all([
       useEntities("folders").select(),
-      files.selectDocuments(),
-      useEntities("filetags").select()
+      useEntities("files").select("id, path, folder, type, createdAt")
     ])
     folders.value = fRes || []
     documents.value = dRes || []
-    filetags.value = tRes || []
 
     syncCurrentFolderFromRoute()
   } finally {
     loadingDocs.value = false
     loaded.value = true
   }
+
+  useEntities("filetags").select()
+      .then((items) => {
+        filetags.value = items || []
+      })
+      .catch((error) => console.error("Dateitypen konnten nicht geladen werden:", error))
 }
 
 // --- Global Drag & Drop (Auto-Open Upload Modal) ---
@@ -231,6 +235,11 @@ const breadcrumbItems = computed(() => {
 })
 
 // --- Data Mapping ---
+const getFileName = (file) => {
+  const path = String(file?.path || '').trim()
+  return path ? path.split('/').pop() : `Datei ${file?.id || ''}`.trim()
+}
+
 const renderedFileList = computed(() => {
   const folderList = folders.value
       .filter(i => currentFolder.value ? i.parent === currentFolder.value.id : !i.parent)
@@ -239,7 +248,7 @@ const renderedFileList = computed(() => {
 
   const fileList = documents.value
       .filter(i => currentFolder.value ? i.folder === currentFolder.value.id : !i.folder)
-      .map(i => ({...i, label: i.path.split("/").pop(), type: "file"}))
+      .map(i => ({...i, label: getFileName(i), type: "file"}))
       .sort((a, b) => a.label.localeCompare(b.label))
 
   let combined = [...folderList, ...fileList]
@@ -311,7 +320,7 @@ const updateName = async () => {
       await useEntities("folders").update(renameData.value.id, {name: renameData.value.name})
     } else {
       const file = documents.value.find(d => d.id === renameData.value.id)
-      const pathParts = file.path.split('/')
+      const pathParts = String(file?.path || '').split('/')
       pathParts[pathParts.length - 1] = renameData.value.name
       await useEntities("files").update(renameData.value.id, {path: pathParts.join('/')})
     }
@@ -323,11 +332,22 @@ const updateName = async () => {
   }
 }
 
-const showFile = (fileId) => {
-  modal.open(DocumentDisplayModal, {
-    documentData: documents.value.find(i => i.id === fileId),
-    onUpdatedNeeded: () => setupPage()
-  })
+const showFile = async (fileId) => {
+  loadingDocs.value = true
+  try {
+    const documentData = await files.selectDocument(fileId)
+    if (!documentData) throw new Error("Datei nicht gefunden")
+
+    modal.open(DocumentDisplayModal, {
+      documentData,
+      onUpdatedNeeded: () => setupPage()
+    })
+  } catch (error) {
+    console.error(error)
+    toast.add({title: 'Datei konnte nicht geöffnet werden', color: 'red'})
+  } finally {
+    loadingDocs.value = false
+  }
 }
 
 const openScanModal = () => {

frontend/pages/incomingInvoices/[mode]/[id].vue

@@ -49,6 +49,11 @@ const loadedFileId = ref(null)
 const invoiceFiles = ref([])
 const paymentTypeItems = ['Überweisung', 'Lastschrift', 'Kreditkarte', 'PayPal', 'Bar', 'Sonstiges']
 const files = useFiles()
+const hasActiveBankAssignmentIn = (allocations = []) => allocations.some((allocation) => {
+  if (allocation?.archived) return false
+
+  return Boolean(allocation?.bankstatement || allocation?.bs_id)
+})
 
 const setup = async () => {
   // 1. Daten laden
@@ -65,6 +70,18 @@ const setup = async () => {
     accounts: normalizeIncomingInvoiceAccounts(invoiceData.accounts || [], invoiceData.date)
   }
 
+  if (mode.value === "edit" && invoiceData.state === "Gebucht" && (invoiceData.archived || hasActiveBankAssignmentIn(invoiceData.statementallocations))) {
+    toast.add({
+      title: "Bearbeiten nicht möglich",
+      description: invoiceData.archived
+          ? "Archivierte Eingangsbelege können nicht bearbeitet werden."
+          : "Der Eingangsbeleg ist bereits einer Bankbuchung zugewiesen.",
+      color: "error"
+    })
+    await navigateTo(`/incomingInvoices/show/${invoiceData.id}`)
+    return
+  }
+
   // Fallback Accounts
   if(itemInfo.value.accounts.length === 0) {
     itemInfo.value.accounts.push(createIncomingInvoiceAccount({ depreciationStartDate: itemInfo.value.date || null }))
@@ -103,6 +120,8 @@ watch(() => itemInfo.value.date, (value) => {
 
 // --- Berechnungslogik ---
 const useNetMode = ref(false)
+const editingTotalTax = ref(false)
+const totalTaxDraft = ref(null)
 
 const taxOptions = ref([
   { label: "19% USt", percentage: 19, key: "19" },
@@ -148,6 +167,20 @@ const bankBookingDateLabel = computed(() => {
 
   return bankBookingDates.value.map(formatDate).join(", ")
 })
+const hasActiveBankAssignment = computed(() => hasActiveBankAssignmentIn(itemInfo.value.statementallocations))
+const isBookedIncomingInvoice = computed(() => itemInfo.value.state === "Gebucht")
+const canEditIncomingInvoice = computed(() => (
+    mode.value === "show"
+    && isBookedIncomingInvoice.value
+    && !itemInfo.value.archived
+    && !hasActiveBankAssignment.value
+))
+const canArchiveIncomingInvoice = computed(() => {
+  if (itemInfo.value.archived) return false
+  if (isBookedIncomingInvoice.value) return !hasActiveBankAssignment.value
+
+  return mode.value !== "show"
+})
 const vendorName = computed(() => vendors.value.find((vendor) => vendor.id === itemInfo.value.vendor)?.name || "-")
 const eInvoiceValidation = computed(() => itemInfo.value.eInvoiceValidation || null)
 const eInvoiceSourceLabel = computed(() => {
@@ -186,9 +219,12 @@ const totalCalculated = computed(() => {
     }
   })
 
-  totalGross = Number(totalNet + totalAmount19Tax + totalAmount7Tax)
+  const calculatedTax = Number(totalAmount19Tax + totalAmount7Tax)
+  const hasTaxOverride = itemInfo.value.taxAmountOverride !== null && itemInfo.value.taxAmountOverride !== undefined && itemInfo.value.taxAmountOverride !== ""
+  const totalTax = hasTaxOverride ? Number(itemInfo.value.taxAmountOverride) : calculatedTax
+  totalGross = Number(totalNet + totalTax)
 
-  return { totalNet, totalAmount19Tax, totalAmount7Tax, totalGross }
+  return { totalNet, totalAmount19Tax, totalAmount7Tax, calculatedTax, totalTax, totalGross, hasTaxOverride }
 })
 
 const hasAmount = (value) => value !== null && value !== undefined && value !== ""
@@ -228,9 +264,24 @@ const moveGrossToNet = (item) => {
   recalculateItem(item, 'net')
 }
 
+const startEditingTotalTax = () => {
+  totalTaxDraft.value = totalCalculated.value.totalTax.toFixed(2)
+  editingTotalTax.value = true
+}
+
+const applyTotalTaxOverride = () => {
+  if (!hasValidNumber(totalTaxDraft.value)) return
+
+  const value = Number(Number(totalTaxDraft.value).toFixed(2))
+  itemInfo.value.taxAmountOverride = Math.abs(value - totalCalculated.value.calculatedTax) >= 0.005 ? value : null
+  editingTotalTax.value = false
+}
+
 // --- Saving ---
 const updateIncomingInvoice = async (setBooked = false) => {
-  if (setBooked && hasBlockingIncomingInvoiceErrors.value) {
+  const keepBooked = setBooked || isBookedIncomingInvoice.value
+
+  if (keepBooked && hasBlockingIncomingInvoiceErrors.value) {
     toast.add({
       title: "Buchen nicht möglich",
       description: "Bitte beheben Sie zuerst die rot markierten Pflichtfehler.",
@@ -242,7 +293,7 @@ const updateIncomingInvoice = async (setBooked = false) => {
   let item = { ...itemInfo.value }
   item.accounts = (item.accounts || []).map((account) => ensureDepreciationDefaults({ ...account }, item.date))
   delete item.files
-  item.state = setBooked ? "Gebucht" : "Entwurf"
+  item.state = keepBooked ? "Gebucht" : "Entwurf"
 
   await useEntities('incominginvoices').update(itemInfo.value.id, item, !setBooked)
 
@@ -303,8 +354,16 @@ const hasBlockingIncomingInvoiceErrors = computed(() => blockingIncomingInvoiceE
       </h1>
     </template>
     <template #right>
+      <UButton
+          v-if="canEditIncomingInvoice"
+          icon="i-heroicons-pencil-square"
+          variant="outline"
+          @click="navigateTo(`/incomingInvoices/edit/${route.params.id}`)"
+      >
+        Bearbeiten
+      </UButton>
       <ArchiveButton
-          v-if="mode !== 'show'"
+          v-if="canArchiveIncomingInvoice"
           color="error"
           variant="outline"
           type="incominginvoices"
@@ -314,7 +373,7 @@ const hasBlockingIncomingInvoiceErrors = computed(() => blockingIncomingInvoiceE
         Speichern
       </UButton>
       <UButton
-          v-if="mode !== 'show'"
+          v-if="mode !== 'show' && !isBookedIncomingInvoice"
           @click="updateIncomingInvoice(true)"
           :disabled="hasBlockingIncomingInvoiceErrors"
       >
@@ -872,7 +931,7 @@ const hasBlockingIncomingInvoiceErrors = computed(() => blockingIncomingInvoiceE
 
                 <div class="col-span-6 md:col-span-3">
                   <UFormField label="Steuerbetrag" help="Automatisch berechnet">
-                    <UInput class="w-full" :model-value="item.amountTax" disabled color="gray" >
+                    <UInput class="w-full" :model-value="item.amountTax" disabled color="gray">
                       <template #trailing>€</template>
                     </UInput>
                   </UFormField>
@@ -923,14 +982,34 @@ const hasBlockingIncomingInvoiceErrors = computed(() => blockingIncomingInvoiceE
                   <span>Netto Gesamt</span>
                   <span>{{ totalCalculated.totalNet.toFixed(2) }} €</span>
                 </div>
-                <div class="flex justify-between text-gray-500" v-if="totalCalculated.totalAmount7Tax > 0">
-                  <span>+ 7% USt</span>
-                  <span>{{ totalCalculated.totalAmount7Tax.toFixed(2) }} €</span>
-                </div>
-                <div class="flex justify-between text-gray-500" v-if="totalCalculated.totalAmount19Tax > 0">
-                  <span>+ 19% USt</span>
-                  <span>{{ totalCalculated.totalAmount19Tax.toFixed(2) }} €</span>
+                <div class="flex items-center justify-between gap-3 text-gray-500">
+                  <span class="flex items-center gap-2">
+                    USt gesamt
+                    <UBadge v-if="totalCalculated.hasTaxOverride" size="xs" color="warning" variant="soft">Manuell</UBadge>
+                  </span>
+                  <div v-if="editingTotalTax" class="flex items-center gap-1">
+                    <UInput v-model="totalTaxDraft" type="number" step="0.01" size="xs" class="w-28">
+                      <template #trailing>€</template>
+                    </UInput>
+                    <UButton icon="i-heroicons-check" size="xs" variant="ghost" @click="applyTotalTaxOverride" />
+                    <UButton icon="i-heroicons-x-mark" size="xs" color="neutral" variant="ghost" @click="editingTotalTax = false" />
+                  </div>
+                  <div v-else class="flex items-center gap-1">
+                    <span>{{ totalCalculated.totalTax.toFixed(2) }} €</span>
+                    <UButton
+                        v-if="mode !== 'show'"
+                        icon="i-heroicons-pencil"
+                        size="xs"
+                        color="neutral"
+                        variant="ghost"
+                        aria-label="Gesamten USt-Betrag bearbeiten"
+                        @click="startEditingTotalTax"
+                    />
+                  </div>
                 </div>
+                <p v-if="totalCalculated.hasTaxOverride" class="text-xs text-amber-600 dark:text-amber-400">
+                  DATEV berechnet die USt aus dem Bruttobetrag erneut. Der Export wird mit „USt prüfen“ markiert.
+                </p>
                 <div class="flex justify-between font-bold text-xl text-gray-900 dark:text-white pt-2 border-t dark:border-gray-700">
                   <span>Rechnungsbetrag</span>
                   <span>{{ totalCalculated.totalGross.toFixed(2) }} €</span>

frontend/pages/incomingInvoices/index.vue

@@ -141,12 +141,7 @@ const displayCurrency = (value, currency = "€") => {
   return `${Number(value).toFixed(2).replace(".",",")} ${currency}`
 }
 const getInvoiceSum = (invoice) => {
-  let sum = 0
-  invoice.accounts.forEach(account => {
-    sum += account.amountTax
-    sum += account.amountNet
-  })
-  return sum.toFixed(2)
+  return useSum().getIncomingInvoiceSum(invoice)
 }
 
 const getPaidAmount = (item) => {

frontend/pages/settings/document-imports/index.vue

@@ -184,7 +184,7 @@ onMounted(load)
 
     <UModal v-model:open="showForm" :title="editingId ? 'Importquelle bearbeiten' : 'Importquelle einrichten'">
       <template #body>
-        <UForm class="space-y-5" @submit.prevent="save">
+        <UForm :state="form" class="space-y-5" @submit.prevent="save">
           <div class="grid gap-4 md:grid-cols-2">
             <UFormField label="Bezeichnung" required>
               <UInput v-model="form.name" placeholder="Rechnungseingang" class="w-full" />