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
     }
   ]
 }

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)),
+      outputTax: Number(totalOutputTax.toFixed(2)),
-      inputTax: Number(inputTax.toFixed(2)),
+      inputTax: Number(totalInputTax.toFixed(2)),
-      balance: Number((outputTax - inputTax).toFixed(2)),
+      balance: Number((totalOutputTax - totalInputTax).toFixed(2)),
       outputCount: outputDocs.length,
       inputCount: inputDocs.length,
     }

frontend/composables/useTaxEvaluation.ts

@@ -166,3 +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/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 }}