feat(banking): add cost centres and VAT to account allocations

2026-09-23 18:08:09 +02:00
parent 847a616285
commit cbec5b058d
21 changed files with 517 additions and 42 deletions
--- a/frontend/components/costcentreDisplay.vue
+++ b/frontend/components/costcentreDisplay.vue
@@ -1,5 +1,6 @@
 <script setup>
 import dayjs from "dayjs"
+import { getBankAllocationAmounts, isDirectBankAllocation } from "~/utils/bankAllocationTax"

 const props = defineProps({
  item: {
@@ -12,6 +13,8 @@ const loading = ref(true)
 const incomingInvoices = ref([])
 const createddocuments = ref([])
 const costcentres = ref([])
+const bankAllocations = ref([])
+const accounts = ref([])
 const selectedYear = ref(String(dayjs().year()))
 const selectedMonth = ref("all")

@@ -74,8 +77,10 @@ const relevantCostCentreIds = computed(() => {

 const yearItems = computed(() => {
  const years = [...new Set(
-    incomingInvoices.value
-      .map((invoice) => invoice.date ? String(dayjs(invoice.date).year()) : null)
+    [...incomingInvoices.value.map(invoice => invoice.date),
+      ...createddocuments.value.map(document => document.documentDate),
+      ...bankAllocations.value.map(allocation => allocation.bankstatement?.date)]
+      .map((date) => date ? String(dayjs(date).year()) : null)
      .filter(Boolean)
  )].sort((a, b) => Number(b) - Number(a))

@@ -183,7 +188,33 @@ const reportRows = computed(() => {
      .filter(Boolean)
  })

-  return [...incomingRows, ...outgoingRows]
+  const bankRows = bankAllocations.value.flatMap((allocation) => {
+    const statement = allocation.bankstatement
+    const date = dayjs(statement.date || statement.valueDate)
+    if (!date.isValid() || String(date.year()) !== selectedYear.value
+        || (selectedMonth.value !== "all" && date.month() + 1 !== Number(selectedMonth.value))) return []
+    const centre = costCentreMap.value.get(getCostCentreId(allocation.costcentre))
+    const account = accounts.value.find(account => account.id === (allocation.account?.id || allocation.account)) || allocation.ownaccount
+    const amounts = getBankAllocationAmounts(allocation)
+    // As for incoming documents, expenses are positive and refunds negative.
+    const sign = amounts.kind === "input" || (amounts.kind === "none" && amounts.amountGross < 0) ? -1 : 1
+    return [{
+      id: `bank-${allocation.id}`,
+      sourceLabel: "Bankbuchung",
+      statementId: statement.id,
+      reference: `Bank #${statement.id}`,
+      date: statement.date || statement.valueDate,
+      state: "Gebucht",
+      vendorName: statement.debName || statement.credName || "-",
+      accountLabel: `${account?.number || ""} ${account?.label || account?.name || ""}`.trim() || "-",
+      costCentreName: centre ? `${centre.number} - ${centre.name}` : "-",
+      description: allocation.description || statement.text || "-",
+      amountNet: amounts.amountNet * sign,
+      amountTax: amounts.amountTax * sign,
+      amountGross: amounts.amountGross * sign,
+    }]
+  })
+  return [...incomingRows, ...outgoingRows, ...bankRows]
 })

 const totals = computed(() => {
@@ -212,8 +243,12 @@ const setupPage = async () => {
  loading.value = true

  costcentres.value = await useEntities("costcentres").select("*", null, false, true)
+  accounts.value = await useEntities("accounts").selectSpecial()
  const invoices = await useEntities("incominginvoices").select("*, vendor(id,name)")
  const documents = await useEntities("createddocuments").select("*, customer(id,name)")
+  const allocations = await useEntities("statementallocations").select("*, bankstatement(*), account(*), ownaccount(*)")
+  bankAllocations.value = allocations.filter(allocation => isDirectBankAllocation(allocation)
+    && relevantCostCentreIds.value.has(getCostCentreId(allocation.costcentre)))

  incomingInvoices.value = invoices.filter((invoice) =>
    (invoice.accounts || []).some((account) => relevantCostCentreIds.value.has(account.costCentre))
@@ -283,7 +318,10 @@ setupPage()
        class="w-full"
    >
      <template #reference-cell="{ row }">
-        <div class="truncate font-medium">{{ row.original.reference }}</div>
+        <NuxtLink v-if="row.original.statementId" :to="`/banking/statements/show/${row.original.statementId}`" class="font-medium text-primary">
+          {{ row.original.reference }}
+        </NuxtLink>
+        <div v-else class="truncate font-medium">{{ row.original.reference }}</div>
      </template>

      <template #date-cell="{ row }">
--- a/frontend/components/displayBWASummary.vue
+++ b/frontend/components/displayBWASummary.vue
@@ -1,5 +1,6 @@
 <script setup lang="ts">
 import dayjs from "dayjs"
+import { getBankAllocationTaxBreakdown } from "~/utils/bankAllocationTax"
 import {
  getCreatedDocumentTaxBreakdown,
  getIncomingInvoiceTaxBreakdown
@@ -125,6 +126,12 @@ const loadSummary = async () => {
      return sum + breakdown.tax19 + breakdown.tax7
    }, 0)

+    const bankTaxBalance = (allocations || []).reduce((sum: number, allocation: any) => {
+      const date = dayjs(allocation.bankstatement?.date || allocation.bankstatement?.valueDate)
+      if (!date.isValid() || date.isBefore(bounds.start, "day") || date.isAfter(bounds.end, "day")) return sum
+      const { output, input } = getBankAllocationTaxBreakdown(allocation)
+      return sum + output.tax19 + output.tax7 - input.tax19 - input.tax7
+    }, 0)
    const expenses = invoiceExpenses + directAccountExpenses + depreciations

    summary.value = {
@@ -133,7 +140,7 @@ const loadSummary = async () => {
      expenses: Number(expenses.toFixed(2)),
      depreciations: Number(depreciations.toFixed(2)),
      result: Number((income - Math.abs(expenses)).toFixed(2)),
-      taxBalance: Number((outputTax - inputTax).toFixed(2)),
+      taxBalance: Number((outputTax - inputTax + bankTaxBalance).toFixed(2)),
      incomeCount: outputDocs.length,
      expenseCount: inputDocs.filter((invoice: any) => getIncomingInvoiceImmediateExpenseNet(invoice) > 0).length + directAccountAllocations.filter((allocation: any) => getStatementAllocationImmediateExpenseAmount(allocation) > 0).length,
      depreciationCount: depreciationRows.length
--- a/frontend/composables/useDepreciation.ts
+++ b/frontend/composables/useDepreciation.ts
@@ -1,3 +1,4 @@
+import { getBankAllocationAmounts } from "../utils/bankAllocationTax"
 import dayjs from "dayjs"

 export const EXPENSE_BOOKING_MODE_ITEMS = [
@@ -308,7 +309,7 @@ export const getStatementAllocationImmediateExpenseImpact = (allocation: any) =>
    if (allocation?.account === null || allocation?.account === undefined) return 0

    const mode = normalizeExpenseBookingMode(allocation?.bookingMode)
-    const amount = Number(allocation?.amount || 0)
+    const amount = getBankAllocationAmounts(allocation).amountNet
    if (mode !== "expense") return 0
    return Number((-amount).toFixed(2))
 }
@@ -317,7 +318,7 @@ export const getStatementAllocationImmediateExpenseAmount = (allocation: any) =>
    return Math.max(0, getStatementAllocationImmediateExpenseImpact(allocation))
 }

-export const getStatementAccountExpenseTotal = (allocations: any[] = []) => {
+export const getStatementAccountExpenseTotal = (allocations: any[] = [], gross = false) => {
    const balances = new Map<string, number>()
    const addAmount = (account: any, amount: number) => {
        const id = account?.id || account
@@ -330,7 +331,8 @@ export const getStatementAccountExpenseTotal = (allocations: any[] = []) => {
    ;(allocations || []).forEach((allocation) => {
        if (normalizeExpenseBookingMode(allocation?.bookingMode) !== "expense") return

-        const amount = Number(allocation?.amount || 0)
+        const amounts = getBankAllocationAmounts(allocation)
+        const amount = gross ? amounts.amountGross : amounts.amountNet
        addAmount(allocation?.account, amount)
        addAmount(allocation?.contraAccount, -amount)
    })
@@ -344,7 +346,7 @@ export const getStatementAccountExpenseTotal = (allocations: any[] = []) => {

 export const getStatementAllocationDepreciationAmount = (allocation: any, rangeStart: any, rangeEnd: any) => {
    const mode = normalizeExpenseBookingMode(allocation?.bookingMode)
-    const rawAmount = Number(allocation?.amount || 0)
+    const rawAmount = getBankAllocationAmounts(allocation).amountNet
    const amount = Math.abs(rawAmount)
    if (mode === "expense" || rawAmount >= 0 || amount <= 0) return 0

@@ -360,7 +362,7 @@ export const getStatementAllocationDepreciationAmount = (allocation: any, rangeS
 }

 export const getStatementAllocationDepreciationRow = (allocation: any, rangeStart: any, rangeEnd: any) => {
-    const totalAmount = Math.abs(Number(allocation?.amount || 0))
+    const totalAmount = Math.abs(getBankAllocationAmounts(allocation).amountNet)
    const months = Number(allocation?.depreciationMonths || 0)
    const startDate = allocation?.depreciationStartDate || allocation?.created_at
    const method = normalizeDepreciationMethod(allocation?.depreciationMethod)
--- a/frontend/pages/accounting/bwa.vue
+++ b/frontend/pages/accounting/bwa.vue
@@ -1,5 +1,6 @@
 <script setup lang="ts">
 import dayjs from "dayjs"
+import { getBankAllocationAmounts, getBankAllocationTaxBreakdown } from "~/utils/bankAllocationTax"
 import {
  getCreatedDocumentTaxBreakdown,
  getIncomingInvoiceTaxBreakdown
@@ -201,7 +202,7 @@ const expenseNetTotal = computed(() => {
 const expenseGrossTotal = computed(() => {
  const invoiceExpenses = filteredIncomingInvoices.value.reduce((sum, invoice) => sum + getIncomingInvoiceImmediateExpenseGross(invoice), 0)

-  const directAccountExpenses = getStatementAccountExpenseTotal(filteredStatementAllocations.value)
+  const directAccountExpenses = getStatementAccountExpenseTotal(filteredStatementAllocations.value, true)

  const depreciations = depreciationTotal.value

@@ -231,6 +232,13 @@ const taxSummary = computed(() => {
    }
  }, { net19: 0, tax19: 0, net7: 0, tax7: 0, net0: 0 })

+  filteredStatementAllocations.value.forEach((allocation) => {
+    const breakdown = getBankAllocationTaxBreakdown(allocation)
+    for (const key of ["net19", "tax19", "net7", "tax7", "net0"] as const) {
+      output[key] += breakdown.output[key]
+      input[key] += breakdown.input[key]
+    }
+  })
  const outputTax = Number((output.tax19 + output.tax7).toFixed(2))
  const inputTax = Number((input.tax19 + input.tax7).toFixed(2))

@@ -303,13 +311,9 @@ const accountRows = computed(() => {
      const debitBookings = filteredStatementAllocations.value
        .filter((allocation) => sameId(allocation.account?.id || allocation.account, account.id))
        .map((allocation) => {
-          const amount = Number(allocation.amount || 0)
-
          return {
            type: "statementallocation",
-            amountNet: amount,
-            amountTax: 0,
-            amountGross: amount
+            ...getBankAllocationAmounts(allocation)
          }
        })

--- a/frontend/pages/accounting/depreciation.vue
+++ b/frontend/pages/accounting/depreciation.vue
@@ -1,4 +1,5 @@
 <script setup lang="ts">
+import { getBankAllocationAmounts } from "~/utils/bankAllocationTax"
 import dayjs from "dayjs"
 import {
  DEPRECIATION_METHOD_ITEMS,
@@ -114,7 +115,7 @@ const depreciationAssets = computed(() => {
      if (!isDepreciationBookingMode(allocation?.bookingMode)) return null

      const status = getAssetDepreciationStatus({
-        amount: Math.abs(Number(allocation.amount || 0)),
+        amount: Math.abs(getBankAllocationAmounts(allocation).amountNet),
        depreciationMonths: allocation.depreciationMonths,
        depreciationStartDate: allocation.depreciationStartDate || allocation.created_at,
        depreciationMethod: allocation.depreciationMethod,
@@ -135,7 +136,7 @@ const depreciationAssets = computed(() => {
        months: Number(allocation.depreciationMonths || 0),
        startDate: allocation.depreciationStartDate || allocation.created_at,
        residualValue: Number(allocation.residualValue || 0),
-        originalValue: Math.abs(Number(allocation.amount || 0)),
+        originalValue: Math.abs(getBankAllocationAmounts(allocation).amountNet),
        currentPeriodAmount: Number(currentPeriodRow?.amount || 0),
        depreciated: status.depreciated,
        remaining: status.remaining,
--- a/frontend/pages/accounting/tax.vue
+++ b/frontend/pages/accounting/tax.vue
@@ -1,5 +1,6 @@
 <script setup lang="ts">
 import dayjs from "dayjs"
+import { getBankAllocationTaxBreakdown, isDirectBankAllocation } from "~/utils/bankAllocationTax"
 import customParseFormat from "dayjs/plugin/customParseFormat"
 import {
  formatTaxEvaluationPeriodLabel,
@@ -20,6 +21,7 @@ const loading = ref(true)
 const createdDocuments = ref<any[]>([])
 const incomingInvoices = ref<any[]>([])
 const manualBookings = ref<any[]>([])
+const bankAllocations = ref<any[]>([])

 const periodType = computed(() => normalizeTaxEvaluationPeriod(auth.activeTenantData?.taxEvaluationPeriod))

@@ -42,15 +44,17 @@ const loadData = async () => {
  loading.value = true

  try {
-    const [docs, incoming, manual] = await Promise.all([
+    const [docs, incoming, manual, allocations] = await Promise.all([
      useEntities("createddocuments").select(),
      useEntities("incominginvoices").select(),
-      useNuxtApp().$api("/api/banking/manual-bookings")
+      useNuxtApp().$api("/api/banking/manual-bookings"),
+      useEntities("statementallocations").select("*, bankstatement(*)")
    ])

    createdDocuments.value = (docs || []).filter(isRelevantOutputDocument)
    incomingInvoices.value = (incoming || []).filter(isRelevantInputInvoice)
    manualBookings.value = (manual as any[]) || []
+    bankAllocations.value = (allocations || []).filter(isDirectBankAllocation)
  } finally {
    loading.value = false
  }
@@ -108,6 +112,18 @@ const periods = computed(() => {
      }
    }, { net19: 0, tax19: 0, net7: 0, tax7: 0, net0: 0 })

+    const directBookings = bankAllocations.value.filter((allocation) => {
+      const date = dayjs(allocation.bankstatement?.date || allocation.bankstatement?.valueDate)
+      return date.isValid() && !date.isBefore(bounds.start, "day") && !date.isAfter(bounds.end, "day")
+    })
+    directBookings.forEach((allocation) => {
+      const breakdown = getBankAllocationTaxBreakdown(allocation)
+      for (const key of ["net19", "tax19", "net7", "tax7", "net0"] as const) {
+        output[key] += breakdown.output[key]
+        input[key] += breakdown.input[key]
+      }
+    })
+
    output.tax19 = Number((output.tax19 + manualTax.outputTax19).toFixed(2))
    input.tax19 = Number((input.tax19 + manualTax.inputTax19).toFixed(2))

@@ -127,6 +143,7 @@ const periods = computed(() => {
      input,
      outputCount: outputDocs.length,
      inputCount: inputDocs.length,
+      bankCount: directBookings.length,
    }
  })
 })
@@ -136,7 +153,7 @@ const currentPeriod = computed(() => periods.value[0] || null)
 const columns = [
  { key: "label", label: "Zeitraum" },
  { key: "range", label: "Datumsbereich" },
-  { key: "outputTax", label: "USt Rechnungen" },
+  { key: "outputTax", label: "Umsatzsteuer" },
  { key: "inputTax", label: "Vorsteuer" },
  { key: "balance", label: "Ergebnis" },
  { key: "documents", label: "Belege" },
@@ -166,7 +183,8 @@ 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, gebuchte Eingangsbelege sowie manuelle Buchungen auf SKR03 1576 und 1776.
+        Berücksichtigt werden gebuchte Ausgangsrechnungen, Abschlags- und Stornorechnungen, gebuchte Eingangsbelege,
+        direkte Bankbuchungen mit Umsatzsteuer oder Vorsteuer 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 }}
@@ -203,7 +221,7 @@ onMounted(loadData)
          {{ formatCurrency(currentPeriod.balance) }}
        </div>
        <div class="mt-3 text-sm text-gray-500 dark:text-gray-400">
-          {{ currentPeriod.outputCount }} Ausgangsbelege | {{ currentPeriod.inputCount }} Eingangsbelege
+          {{ currentPeriod.outputCount }} Ausgangsbelege | {{ currentPeriod.inputCount }} Eingangsbelege | {{ currentPeriod.bankCount }} direkte Bankbuchungen
        </div>
      </UCard>
    </div>
@@ -211,7 +229,7 @@ onMounted(loadData)
    <div v-if="currentPeriod" class="mt-6 grid gap-4 xl:grid-cols-2">
      <UCard>
        <template #header>
-          <div class="font-semibold">Ausgangsrechnungen</div>
+          <div class="font-semibold">Umsatzsteuer aus Belegen und Bankbuchungen</div>
        </template>
        <div class="space-y-3 text-sm">
          <div class="flex items-center justify-between">
@@ -239,7 +257,7 @@ onMounted(loadData)

      <UCard>
        <template #header>
-          <div class="font-semibold">Eingangsbelege</div>
+          <div class="font-semibold">Vorsteuer aus Belegen und Bankbuchungen</div>
        </template>
        <div class="space-y-3 text-sm">
          <div class="flex items-center justify-between">
@@ -298,7 +316,7 @@ onMounted(loadData)
        </template>

        <template #documents-cell="{ row }">
-          {{ row.original.outputCount }} / {{ row.original.inputCount }}
+          {{ row.original.outputCount }} / {{ row.original.inputCount }} · {{ row.original.bankCount }} Bankbuchungen
        </template>
        <template #empty>
          <TableEmptyState label="Keine Daten für die USt-Auswertung vorhanden" icon="i-heroicons-calculator" />
--- a/frontend/pages/banking/statements/[mode]/[[id]].vue
+++ b/frontend/pages/banking/statements/[mode]/[[id]].vue
@@ -1,5 +1,6 @@
 <script setup>
 import dayjs from "dayjs";
+import { BANK_ALLOCATION_TAX_ITEMS, getBankAllocationAmounts } from "~/utils/bankAllocationTax"
 import {
  DEPRECIATION_METHOD_ITEMS,
  EXPENSE_BOOKING_MODE_ITEMS,
@@ -36,6 +37,7 @@ const createddocuments = ref([])
 const incominginvoices = ref([])
 const accounts = ref([])
 const ownaccounts = ref([])
+const costcentres = ref([])

 const loading = ref(true)
 const loadingDocuments = ref(true)
@@ -76,15 +78,17 @@ const setup = async () => {
    useEntities("vendors").select()
  ])

-  const [statement, accountItems] = await Promise.all([
+  const [statement, accountItems, costCentreItems] = await Promise.all([
    route.params.id
        ? useEntities("bankstatements").selectSingle(route.params.id, "*, statementallocations(*, cd_id(*), ii_id(*))")
        : Promise.resolve(itemInfo.value),
-    useEntities("accounts").selectSpecial("*", "number", true)
+    useEntities("accounts").selectSpecial("*", "number", true),
+    useEntities("costcentres").select()
  ])

  itemInfo.value = statement
  accounts.value = accountItems
+  costcentres.value = costCentreItems
  if (itemInfo.value) oldItemInfo.value = JSON.parse(JSON.stringify(itemInfo.value))

  manualAllocationSum.value = calculateOpenSum.value
@@ -164,6 +168,21 @@ const selectAccount = (id) => {

 const manualAllocationSum = ref(itemInfo.value.amount || 0)
 const allocationDescription = ref("")
+const allocationCostcentre = ref(null)
+const allocationTaxKey = ref(null)
+const allocationAmounts = computed(() => getBankAllocationAmounts({
+  bankstatement: itemInfo.value.id,
+  account: accountToSave.value,
+  ownaccount: ownAccountToSave.value,
+  amount: manualAllocationSum.value,
+  datevTaxKey: allocationTaxKey.value,
+}))
+const getCostCentreLabel = (id) => {
+  const centre = costcentres.value.find(item => item.id === id)
+  return centre ? `${centre.number} - ${centre.name}` : id
+}
+const getAllocationTaxLabel = (item) => BANK_ALLOCATION_TAX_ITEMS.find(tax => tax.value === item.datevTaxKey)?.label
+  || (item.datevTaxKey ? `Steuerschlüssel ${item.datevTaxKey}` : "")
 const allocationBookingMode = ref("expense")
 const allocationDepreciationMonths = ref(36)
 const allocationDepreciationStartDate = ref(dayjs().format("YYYY-MM-DD"))
@@ -179,6 +198,10 @@ const isDepreciationAllocation = computed(() => isDepreciationBookingMode(alloca
 const buildAllocationPayload = (payload) => {
  const base = {
    ...payload,
+    ...((payload.account || payload.ownaccount) ? {
+      costcentre: allocationCostcentre.value || null,
+      datevTaxKey: allocationTaxKey.value || null,
+    } : {}),
    bookingMode: normalizeExpenseBookingMode(allocationBookingMode.value)
  }

@@ -232,6 +255,8 @@ const saveAllocation = async (allocation) => {
    vendorAccountToSave.value = null
    customerAccountToSave.value = null
    ownAccountToSave.value = null
+    allocationCostcentre.value = null
+    allocationTaxKey.value = null
    allocationBookingMode.value = "expense"
    allocationDepreciationMonths.value = 36
    allocationDepreciationStartDate.value = dayjs(itemInfo.value?.date || new Date()).format("YYYY-MM-DD")
@@ -696,6 +721,11 @@ setup()
                      {{ getAllocationLabel(item) }}
                    </div>
                    <div class="text-xs text-gray-500 mt-0.5" v-if="item.description">{{ item.description }}</div>
+                    <div v-if="item.costcentre" class="text-xs text-gray-500 mt-1">Kostenstelle: {{ getCostCentreLabel(item.costcentre) }}</div>
+                    <div v-if="item.datevTaxKey" class="text-xs text-gray-500 mt-1">
+                      {{ getAllocationTaxLabel(item) }} · Netto {{ displayCurrency(getBankAllocationAmounts(item).amountNet) }}
+                      · Steuer {{ displayCurrency(getBankAllocationAmounts(item).amountTax) }}
+                    </div>
                    <div class="mt-1 flex flex-wrap gap-1" v-if="item.bookingMode && item.bookingMode !== 'expense'">
                      <UBadge size="xs" color="warning" variant="soft">{{ getAllocationBookingModeLabel(item) }}</UBadge>
                      <UBadge size="xs" color="neutral" variant="soft" v-if="item.depreciationGroup">{{ item.depreciationGroup }}</UBadge>
@@ -747,7 +777,7 @@ setup()
            class="p-4 bg-white dark:bg-gray-900 border-b border-gray-200 dark:border-gray-800 shadow-sm shrink-0 z-10">
          <div class="grid grid-cols-12 gap-4 items-end">
            <div class="col-span-12 md:col-span-3">
-              <UFormField label="Betrag" size="sm">
+              <UFormField label="Bruttobetrag" size="sm">
                <UInput v-model="manualAllocationSum" type="number" step="0.01">
                  <template #trailing><span class="text-gray-500 text-xs">EUR</span></template>
                </UInput>
@@ -778,7 +808,7 @@ setup()
                  <UButton
                      icon="i-heroicons-check"
                      label="Buchen"
-                      :disabled="!accountToSave"
+                      :disabled="!accountToSave || !allocationTaxKey"
                      @click="saveAllocation({bankstatement: itemInfo.id, amount: manualAllocationSum, account: accountToSave, description: allocationDescription })"
                  />
                </div>
@@ -793,6 +823,28 @@ setup()
            </div>
          </div>

+          <div class="mt-3 grid grid-cols-1 md:grid-cols-2 gap-3">
+            <UFormField label="Umsatzsteuer / Vorsteuer" size="sm">
+              <USelectMenu v-model="allocationTaxKey" :items="BANK_ALLOCATION_TAX_ITEMS" value-key="value" label-key="label"
+                           placeholder="Steuer auswählen …" class="w-full" />
+            </UFormField>
+            <UFormField label="Kostenstelle (optional)" size="sm">
+              <div class="flex gap-1">
+                <USelectMenu v-model="allocationCostcentre" :items="costcentres" value-key="id" label-key="name"
+                             :filter-fields="['number', 'name']" placeholder="Keine Kostenstelle" class="w-full">
+                  <template #default>{{ allocationCostcentre ? getCostCentreLabel(allocationCostcentre) : 'Keine Kostenstelle' }}</template>
+                  <template #item-label="{ item }">{{ item.number }} - {{ item.name }}</template>
+                </USelectMenu>
+                <UButton v-if="allocationCostcentre" icon="i-heroicons-x-mark" variant="ghost" aria-label="Kostenstelle entfernen"
+                         @click="allocationCostcentre = null" />
+              </div>
+            </UFormField>
+            <p v-if="allocationTaxKey && (accountToSave || ownAccountToSave)" class="md:col-span-2 text-xs text-gray-500">
+              Netto {{ displayCurrency(allocationAmounts.amountNet) }} · Steuer {{ displayCurrency(allocationAmounts.amountTax) }}
+              · Brutto {{ displayCurrency(allocationAmounts.amountGross) }}
+            </p>
+          </div>
+
          <div v-if="showMoreWithoutRecipe"
               class="mt-4 p-3 bg-gray-50 dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700">
            <div class="grid grid-cols-1 md:grid-cols-3 gap-3">
@@ -866,6 +918,7 @@ setup()
            </USelectMenu>
              <div class="md:col-span-3 flex justify-end">
                <UButton size="xs" label="Zuweisen"
+                         :disabled="!!ownAccountToSave && !allocationTaxKey"
                         @click="saveAllocation({bankstatement: itemInfo.id, amount: manualAllocationSum, ownaccount: ownAccountToSave ? ownAccountToSave : null, customer: customerAccountToSave ? customerAccountToSave : null, vendor: vendorAccountToSave ? vendorAccountToSave : null, description: allocationDescription })"/>
              </div>
            </div>
--- a/frontend/tests/bank-allocation-tax.test.cjs
+++ b/frontend/tests/bank-allocation-tax.test.cjs
@@ -0,0 +1,63 @@
+const { test } = require('node:test')
+const assert = require('node:assert/strict')
+const fs = require('node:fs')
+const vm = require('node:vm')
+const ts = require('typescript')
+const path = require('node:path')
+
+function loadModule(file) {
+  const filename = path.resolve(__dirname, file)
+  const module = { exports: {} }
+  const localRequire = id => id.startsWith('.') ? loadModule(path.relative(__dirname, path.resolve(path.dirname(filename), id + '.ts'))) : require(id)
+  vm.runInNewContext(ts.transpile(fs.readFileSync(filename, 'utf8'), { module: ts.ModuleKind.CommonJS, target: ts.ScriptTarget.ES2022, esModuleInterop: true }), { module, exports: module.exports, require: localRequire })
+  return module.exports
+}
+const { getBankAllocationAmounts, getBankAllocationTaxBreakdown } = loadModule('../utils/bankAllocationTax.ts')
+const { getStatementAccountExpenseTotal, getStatementAllocationDepreciationAmount } = loadModule('../composables/useDepreciation.ts')
+const allocation = (amount, datevTaxKey, extra = {}) => ({ bankstatement: { id: 42 }, account: 13, amount, datevTaxKey, ...extra })
+
+for (const [gross, key, net, tax, side, rate] of [
+  [-119, '9', -100, -19, 'input', 19], [-107, '8', -100, -7, 'input', 7],
+  [119, '3', 100, 19, 'output', 19], [107, '2', 100, 7, 'output', 7],
+  [59.5, '9', 50, 9.5, 'input', 19], [-59.5, '3', -50, -9.5, 'output', 19],
+]) {
+  test(`gross ${gross} and key ${key} produce correct net, VAT and refund signs`, () => {
+    const item = allocation(gross, key)
+    const amounts = getBankAllocationAmounts(item)
+    assert.equal(amounts.amountGross, gross)
+    assert.equal(amounts.amountNet, net)
+    assert.equal(amounts.amountTax, tax)
+    const result = getBankAllocationTaxBreakdown(item)
+    assert.equal(result[side][`net${rate}`], net * (side === 'input' ? -1 : 1))
+    assert.equal(result[side][`tax${rate}`], tax * (side === 'input' ? -1 : 1))
+  })
+}
+test('rounding preserves gross, and tax-free and legacy allocations retain their amounts', () => {
+  const amounts = getBankAllocationAmounts(allocation(-10, '9'))
+  assert.equal(amounts.amountNet, -8.4)
+  assert.equal(amounts.amountTax, -1.6)
+  for (const key of ['40', null]) {
+    const value = getBankAllocationAmounts(allocation(-100, key))
+    assert.equal(value.amountNet, -100)
+    assert.equal(value.amountTax, 0)
+  }
+})
+test('invoice settlements, archived bookings and manual bookings are not counted again', () => {
+  for (const extra of [{ incominginvoice: 1 }, { createddocument: 1 }, { archived: true }, { bankstatement: null }]) {
+    const result = getBankAllocationTaxBreakdown(allocation(-119, '9', extra))
+    assert.ok([...Object.values(result.input), ...Object.values(result.output)].every(value => value === 0))
+  }
+})
+test('additional accounts carry the same tax breakdown', () => {
+  assert.equal(getBankAllocationAmounts(allocation(-119, '9', { account: null, ownaccount: 'own' })).amountTax, -19)
+})
+test('BWA separates net expenses from gross cash flows including partial refunds', () => {
+  const items = [allocation(-119, '9'), allocation(59.5, '9')]
+  assert.equal(getStatementAccountExpenseTotal(items), 50)
+  assert.equal(getStatementAccountExpenseTotal(items, true), 59.5)
+})
+test('depreciation uses the net acquisition amount when input VAT is selected', () => {
+  assert.equal(getStatementAllocationDepreciationAmount(allocation(-1428, '9', {
+    bookingMode: 'depreciation_single', depreciationMonths: 12, depreciationStartDate: '2026-01-01',
+  }), '2026-01-01', '2026-01-31'), 100)
+})
--- a/frontend/utils/bankAllocationTax.ts
+++ b/frontend/utils/bankAllocationTax.ts
@@ -0,0 +1,43 @@
+export const BANK_ALLOCATION_TAX_ITEMS = [
+    { value: "9", label: "19 % Vorsteuer", rate: 19, kind: "input" },
+    { value: "8", label: "7 % Vorsteuer", rate: 7, kind: "input" },
+    { value: "3", label: "19 % Umsatzsteuer", rate: 19, kind: "output" },
+    { value: "2", label: "7 % Umsatzsteuer", rate: 7, kind: "output" },
+    { value: "40", label: "Ohne Umsatzsteuer", rate: 0, kind: "none" },
+]
+
+export const isDirectBankAllocation = (allocation: any) => Boolean(
+    allocation?.bankstatement && (allocation.account || allocation.ownaccount)
+    && !allocation.createddocument && !allocation.incominginvoice
+    && !allocation.customer && !allocation.vendor && !allocation.archived
+)
+
+// The signed bank amount always remains gross. Refunds retain their sign.
+export function getBankAllocationAmounts(allocation: any) {
+    const amountGross = Number(allocation?.amount || 0)
+    const tax = isDirectBankAllocation(allocation)
+        ? BANK_ALLOCATION_TAX_ITEMS.find(item => item.value === String(allocation.datevTaxKey))
+        : undefined
+    const rate = tax?.rate || 0
+    const amountNet = Number((amountGross / (1 + rate / 100)).toFixed(2))
+    const amountTax = Number((amountGross - amountNet).toFixed(2))
+    return { amountGross, amountNet, amountTax, rate, kind: tax?.kind || "none" }
+}
+
+export function getBankAllocationTaxBreakdown(allocation: any) {
+    const output = { net19: 0, tax19: 0, net7: 0, tax7: 0, net0: 0 }
+    const input = { ...output }
+    if (!isDirectBankAllocation(allocation)) return { output, input }
+    const { amountNet, amountTax, rate, kind } = getBankAllocationAmounts(allocation)
+    if (kind === "none") return { output, input }
+    const target = kind === "input" ? input : output
+    const sign = kind === "input" ? -1 : 1
+    if (rate === 19) {
+        target.net19 = amountNet * sign
+        target.tax19 = amountTax * sign
+    } else if (rate === 7) {
+        target.net7 = amountNet * sign
+        target.tax7 = amountTax * sign
+    }
+    return { output, input }
+}