Include manual tax accounts in VAT evaluation

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

@@ -421,6 +421,13 @@
       "when": 1786284000000,
       "tag": "0062_incoming_invoice_tax_override",
       "breakpoints": true
+    },
+    {
+      "idx": 60,
+      "version": "7",
+      "when": 1786287600000,
+      "tag": "0063_skr03_output_tax_account",
+      "breakpoints": true
     }
   ]
 }