feat(invoices): optional sub-cent rounding reconciliation ("Rundung" row)

Per-line totals are each rounded to the cent before the net is summed, so
a long time-based invoice can drift a few Rappen from qty × rate — e.g.
68 h × 32.25 = 2193.00, but the 21 rounded line totals sum to 2193.02. This
is the standard "sum of rounded lines" convention (Stripe/QuickBooks/Xero
do the same) and it foots, but some issuers want the total to match the
customer's arithmetic.

New per-issuer setting `crm_invoice_round_total` (default OFF, no migration —
read via getAppSetting with a false default). When on, the create paths store
the full-precision net rounded ONCE (cleanNetMinor), and the drift is shown to
the reader as an explicit "Rundung" row:

    Betrag Netto    2'193.02   (= Σ visible line totals, still foots)
    Rundung            -0.02
    Gesamtbetrag    2'193.00

- New util src/utils/invoiceRounding.js (cleanNetMinor) mirrors the
  migration-119 hierarchy (priced sub-items override their parent) but sums
  at full precision; rate-agnostic, so mixed hourly rates reconcile to one
  clean net. Single document-level VAT rate ⇒ one Rundung row.
- computeTotals (quotes) + createInvoice + payload-preview gain the toggle.
- Render contexts derive the row as storedNet − Σ(line totals); legacy/off
  documents have equal values ⇒ adjustment 0 ⇒ byte-identical output.
  Suppressed on Storno/Mahnung (negated net + sign-flipped lines).
- Storno/tax-report stay correct: both use the stored net scalar, which is
  the clean value (createStorno negates net_amount_minor; it never re-sums).
- pdf-i18n: totals_rounding in all 6 locales (de/en/fr confident; nl/pt/ru
  machine-translated — flag for native review).
- Frontend: toggle on Settings → CRM (Invoices), default off.

Tests: backend/__tests__/utils/invoiceRounding.test.js (real 68h invoice,
mixed rates, discounts, sub-item hierarchy, no-op case).

backend/__tests__/utils/invoiceRounding.test.js

@@ -0,0 +1,66 @@
+const { cleanNetMinor, exactLineMinor } = require('../../src/utils/invoiceRounding');
+
+// Sum the per-line ROUNDED totals the way computeTotals / createInvoice do,
+// so each test can compare "sum of rounded lines" against cleanNetMinor.
+function roundedNet(items, parentKey = 'parent_position') {
+  return items
+    .filter((li) => li[parentKey] == null || li[parentKey] === '')
+    .reduce((s, li) => s + Math.round(li.line_total_minor), 0);
+}
+
+function mkLine(position, quantity, unitPriceMinor, extra = {}) {
+  const discount = extra.discount_percent || 0;
+  return {
+    position,
+    quantity,
+    unit_price_minor: unitPriceMinor,
+    discount_percent: discount,
+    line_total_minor: Math.round(Math.round(quantity * unitPriceMinor) * (1 - discount / 100)),
+    parent_position: extra.parent_position ?? null,
+  };
+}
+
+describe('cleanNetMinor — sub-cent reconciliation', () => {
+  it('reconciles the real 68h × 32.25 invoice (sum-of-lines 2193.02 → clean 2193.00)', () => {
+    const qtys = [5.25, 3.25, 5.25, 2.75, 2, 1, 1.75, 5, 5.25, 5.25, 2.75,
+      4.5, 3.5, 2.5, 4.5, 2, 1.75, 3.25, 1.75, 3.5, 1.25];
+    const items = qtys.map((q, i) => mkLine(i + 1, q, 3225));
+    expect(roundedNet(items)).toBe(219302); // sum of the 21 rounded lines
+    expect(cleanNetMinor(items)).toBe(219300); // full-precision, rounded once
+    expect(cleanNetMinor(items) - roundedNet(items)).toBe(-2); // the -0.02 drift
+  });
+
+  it('is a no-op when every line is already cent-exact (adjustment 0)', () => {
+    const items = [mkLine(1, 2, 5000), mkLine(2, 3, 4000)];
+    expect(cleanNetMinor(items)).toBe(roundedNet(items));
+  });
+
+  it('is rate-agnostic: mixed hourly rates reconcile to one clean net', () => {
+    const items = [mkLine(1, 2.5, 3225), mkLine(2, 1.25, 3225), mkLine(3, 3.5, 4850), mkLine(4, 1.75, 4850)];
+    // sum-of-lines = 80.63 + 40.31 + 169.75 + 84.88 = 375.57; clean = 375.56
+    expect(roundedNet(items)).toBe(37557);
+    expect(cleanNetMinor(items)).toBe(37556);
+  });
+
+  it('honours per-line discounts at full precision', () => {
+    const items = [mkLine(1, 3, 1000, { discount_percent: 33 })];
+    // exact = 3 × 1000 × 0.67 = 2010 exactly → clean 2010
+    expect(cleanNetMinor(items)).toBe(2010);
+  });
+
+  it('migration-119 hierarchy: a parent with priced sub-items derives from the children', () => {
+    // Parent (pos 1) has two priced sub-items; parent own price ignored.
+    const parent = mkLine(1, 1, 9999); // own price should NOT count
+    const subA = mkLine(2, 2.5, 3225, { parent_position: 1 });
+    const subB = mkLine(3, 1.75, 3225, { parent_position: 1 });
+    const items = [parent, subA, subB];
+    // exact children = (2.5 + 1.75) × 3225 = 4.25 × 3225 = 13706.25 → 13706
+    expect(cleanNetMinor(items)).toBe(13706);
+    // parent's own 9999 must not leak in
+    expect(cleanNetMinor(items)).not.toBe(9999);
+  });
+
+  it('exactLineMinor returns the un-rounded product', () => {
+    expect(exactLineMinor({ quantity: 2.5, unit_price_minor: 3225 })).toBeCloseTo(8062.5, 5);
+  });
+});

backend/src/services/invoiceService.js

@@ -23,6 +23,7 @@ const crypto = require('crypto');
 const { db, withRetry, logActivity } = require('../database/db');
 const logger = require('../utils/logger');
 const { getAppSetting } = require('../utils/appSettings');
+const { cleanNetMinor } = require('../utils/invoiceRounding');
 const { AppError } = require('../utils/errors');
 const { formatBoolean } = require('../utils/dbCompat');
 const { claimNextSequence } = require('../utils/documentSequences');
@@ -784,6 +785,15 @@ async function createInvoice(payload, adminId, trx = db) {
   for (const li of items) {
     if (li.parent_position == null) netMinor += ensureInt(li.line_total_minor);
   }
+  // Optional sub-cent reconciliation (crm_invoice_round_total). When on,
+  // store the full-precision net rounded ONCE so the total matches
+  // qty × unit arithmetic; the per-line rounding drift is surfaced as a
+  // "Rundung" row at render time (storedNet − Σ line totals). Off by
+  // default ⇒ net stays the sum of rounded lines, unchanged behaviour.
+  const roundTotal = (await getAppSetting('crm_invoice_round_total', false)) === true;
+  if (roundTotal) {
+    netMinor = cleanNetMinor(items, { parentKey: 'parent_position', positionKey: 'position' });
+  }
   const vatRate = ensureNumber(payload.vatRate, 0);
   const vatMinor = Math.round(netMinor * vatRate / 100);
   const shippingMinor = ensureInt(payload.shippingAmountMinor);
@@ -1751,6 +1761,25 @@ async function buildInvoiceRenderContext(invoice, lineItems) {
     else if (typeof raw === 'string' && raw.trim()) dateFormat = { format: raw.trim() };
   } catch (_) { /* fall back to default */ }
 
+  // Sub-cent reconciliation (crm_invoice_round_total). "Betrag Netto"
+  // shows the sum of the visible line totals so it foots with the items;
+  // the stored net may be the clean (rounded-once) value, and the gap is
+  // shown as a "Rundung" row. Legacy/unrounded invoices have equal
+  // values ⇒ adjustment 0, no row. Suppressed on Storno/Mahnung: those
+  // negate the stored net and flip line-total signs at render, so the
+  // forward "storedNet − Σ lines" derivation doesn't apply.
+  const isReversalDoc = invoice.kind === 'storno' || invoice.kind === 'mahnung';
+  const displayedNetMinor = isReversalDoc
+    ? ensureInt(invoice.net_amount_minor)
+    : lineItems.reduce(
+      (s, li) => (li.parent_line_item_id == null && (li.parent_position == null || li.parent_position === '')
+        ? s + ensureInt(li.line_total_minor) : s),
+      0,
+    );
+  const roundingAdjustmentMinor = isReversalDoc
+    ? 0
+    : ensureInt(invoice.net_amount_minor) - displayedNetMinor;
+
   return {
     locale: invoice.language || profile?.default_locale || 'de',
     currency: invoice.currency,
@@ -1778,7 +1807,8 @@ async function buildInvoiceRenderContext(invoice, lineItems) {
       detailsText: li.details_text || null,
     })),
     totals: {
-      netAmountMinor: invoice.net_amount_minor,
+      netAmountMinor: displayedNetMinor,
+      roundingAdjustmentMinor,
       vatRate: invoice.vat_rate,
       // Migration 130 — VAT-code snapshot (so re-editing preserves it).
       vatCode: invoice.vat_code ?? null,
@@ -1895,6 +1925,12 @@ async function renderInvoicePdfFromPayload(payload) {
       netMinor += ensureInt(it.line_total_minor);
     }
   }
+  // Match the saved-invoice math: clean-net reconciliation when the
+  // crm_invoice_round_total setting is on (see createInvoice).
+  const roundTotal = (await getAppSetting('crm_invoice_round_total', false)) === true;
+  if (roundTotal) {
+    netMinor = cleanNetMinor(items, { parentKey: 'parent_position', positionKey: 'position' });
+  }
   const vatRate = ensureNumber(payload.vatRate, 0);
   const vatMinor = Math.round(netMinor * vatRate / 100);
   const shippingMinor = ensureInt(payload.shippingAmountMinor);

backend/src/services/pdf-i18n.js

@@ -45,6 +45,7 @@ const LABELS = {
     totals_shipping: 'Shipping',
     totals_vat: 'VAT',
     totals_late_fee: 'Late fee',
+    totals_rounding: 'Rounding',
     totals_grand: 'Total',
     payment_conditions: 'Payment conditions',
     iban_intro: 'Please transfer the amount to the following bank account:',
@@ -175,6 +176,7 @@ const LABELS = {
     totals_shipping: 'Versand',
     totals_vat: 'ges. MwSt.',
     totals_late_fee: 'Mahngebühr',
+    totals_rounding: 'Rundung',
     totals_grand: 'Gesamtbetrag',
     payment_conditions: 'Zahlungsbedingungen',
     iban_intro: 'Der Betrag ist auf die folgende Bankverbindung zu überweisen:',
@@ -295,6 +297,7 @@ const LABELS = {
     totals_shipping: 'Frais d\'expédition',
     totals_vat: 'TVA',
     totals_late_fee: 'Frais de retard',
+    totals_rounding: 'Arrondi',
     totals_grand: 'Total',
     payment_conditions: 'Conditions de paiement',
     iban_intro: 'Veuillez virer le montant sur le compte suivant :',
@@ -384,6 +387,7 @@ const LABELS = {
     totals_shipping: 'Verzending',
     totals_vat: 'BTW',
     totals_late_fee: 'Aanmaningskosten',
+    totals_rounding: 'Afronding',
     totals_grand: 'Totaal',
     payment_conditions: 'Betalingsvoorwaarden',
     iban_intro: 'Gelieve het bedrag over te maken op de volgende bankrekening:',
@@ -473,6 +477,7 @@ const LABELS = {
     totals_shipping: 'Envio',
     totals_vat: 'IVA',
     totals_late_fee: 'Taxa de atraso',
+    totals_rounding: 'Arredondamento',
     totals_grand: 'Total',
     payment_conditions: 'Condições de pagamento',
     iban_intro: 'Por favor transfira o valor para a seguinte conta bancária:',
@@ -562,6 +567,7 @@ const LABELS = {
     totals_shipping: 'Доставка',
     totals_vat: 'НДС',
     totals_late_fee: 'Пеня за просрочку',
+    totals_rounding: 'Округление',
     totals_grand: 'Итого',
     payment_conditions: 'Условия оплаты',
     iban_intro: 'Просим перевести сумму на следующий банковский счёт:',

backend/src/services/pdfService.js

@@ -861,6 +861,18 @@ function drawTotals(doc, ctx, x, y, width) {
     doc.font(doc._fonts ? doc._fonts.body : FONT_BODY).text(formatMinor(lateFeeMinor, currency, intlLocale), valueX, y, { width: valueCol, align: 'right' });
     y = doc.y + 4;
   }
+
+  // Rundung — sub-cent reconciliation row (crm_invoice_round_total). Only
+  // rendered when the stored (clean) net differs from the sum of the
+  // visible line totals; bridges "Betrag Netto" (= Σ lines, foots with
+  // the items) down/up to the clean Gesamtbetrag below. Zero ⇒ omitted,
+  // so unrounded documents are byte-identical to before.
+  const roundingMinor = Number(totals.roundingAdjustmentMinor || 0);
+  if (roundingMinor !== 0) {
+    doc.font(doc._fonts ? doc._fonts.bold : FONT_BOLD).text(t(locale, 'totals_rounding'), labelX, y, { width: labelCol });
+    doc.font(doc._fonts ? doc._fonts.body : FONT_BODY).text(formatMinor(roundingMinor, currency, intlLocale), valueX, y, { width: valueCol, align: 'right' });
+    y = doc.y + 4;
+  }
   y += 6;
 
   // Divider line above grand total — spans the right half of the

backend/src/services/quoteService.js

@@ -30,6 +30,7 @@ const crypto = require('crypto');
 const { db, withRetry, logActivity } = require('../database/db');
 const logger = require('../utils/logger');
 const { getAppSetting } = require('../utils/appSettings');
+const { cleanNetMinor } = require('../utils/invoiceRounding');
 const { AppError } = require('../utils/errors');
 const { formatBoolean } = require('../utils/dbCompat');
 const { claimNextSequence } = require('../utils/documentSequences');
@@ -88,7 +89,7 @@ const { ensureInt, ensureNumber } = require('../utils/numericHelpers');
  * array; we treat anything truthy on `parent_position` (number or
  * string that parses to int) as "I'm a sub-item".
  */
-function computeTotals(lineItems, vatRate, shippingAmountMinor = 0) {
+function computeTotals(lineItems, vatRate, shippingAmountMinor = 0, options = {}) {
   // Phase 1: compute raw line_total_minor for every row from its own
   // qty × unit × discount. Sub-item lines are computed here too so
   // the renderer can display their individual amounts.
@@ -135,6 +136,20 @@ function computeTotals(lineItems, vatRate, shippingAmountMinor = 0) {
     if (li.parent_position == null) netMinor += ensureInt(li.line_total_minor);
   }
 
+  // Optional sub-cent reconciliation (crm_invoice_round_total). When on,
+  // the stored net becomes the full-precision sum rounded ONCE so the
+  // total matches qty × unit arithmetic; the few-Rappen drift from the
+  // per-line rounding is surfaced as a "Rundung" row at render time
+  // (derived as storedNet − Σ line totals). Off by default ⇒ net stays
+  // the sum of rounded lines and roundingAdjustmentMinor is 0.
+  const roundedNet = netMinor;
+  let roundingAdjustmentMinor = 0;
+  if (options.roundTotal) {
+    const clean = cleanNetMinor(computed, { parentKey: 'parent_position', positionKey: 'position' });
+    roundingAdjustmentMinor = clean - roundedNet;
+    netMinor = clean;
+  }
+
   const vatPercent = ensureNumber(vatRate, 0);
   const vatMinor = Math.round(netMinor * vatPercent / 100);
   const shipping = ensureInt(shippingAmountMinor);
@@ -144,6 +159,7 @@ function computeTotals(lineItems, vatRate, shippingAmountMinor = 0) {
     vatAmountMinor: vatMinor,
     shippingAmountMinor: shipping,
     totalAmountMinor: totalMinor,
+    roundingAdjustmentMinor,
     lineItems: computed,
   };
 }
@@ -501,10 +517,12 @@ async function createQuote(payload, adminId) {
     .toISOString().slice(0, 10);
 
   // Authoritative totals.
+  const roundTotal = (await getAppSetting('crm_invoice_round_total', false)) === true;
   const totals = computeTotals(
     Array.isArray(payload.lineItems) ? payload.lineItems : [],
     payload.vatRate,
-    payload.shippingAmountMinor
+    payload.shippingAmountMinor,
+    { roundTotal }
   );
 
   // Negative line items (Rabatt) are allowed, but the resulting
@@ -651,10 +669,12 @@ async function updateQuote(id, payload, adminId) {
     );
   }
 
+  const roundTotal = (await getAppSetting('crm_invoice_round_total', false)) === true;
   const totals = computeTotals(
     Array.isArray(payload.lineItems) ? payload.lineItems : [],
     payload.vatRate ?? existing.vat_rate,
-    payload.shippingAmountMinor ?? existing.shipping_amount_minor
+    payload.shippingAmountMinor ?? existing.shipping_amount_minor,
+    { roundTotal }
   );
 
   // Negative line items (Rabatt) are allowed, but the resulting
@@ -821,6 +841,18 @@ async function buildRenderContext(quote, lineItems) {
     else if (typeof raw === 'string' && raw.trim()) dateFormat = { format: raw.trim() };
   } catch (_) { /* fall back to default */ }
 
+  // Sub-cent reconciliation (crm_invoice_round_total). The displayed
+  // "Betrag Netto" is always the sum of the visible line totals so it
+  // foots with the items; the stored net may be the clean (rounded-once)
+  // value, in which case the gap is shown as a "Rundung" row. For
+  // legacy/unrounded quotes the two are equal ⇒ adjustment 0, no row.
+  const displayedNetMinor = lineItems.reduce(
+    (s, li) => (li.parent_line_item_id == null && (li.parent_position == null || li.parent_position === '')
+      ? s + ensureInt(li.line_total_minor) : s),
+    0,
+  );
+  const roundingAdjustmentMinor = ensureInt(quote.net_amount_minor) - displayedNetMinor;
+
   return {
     locale: quote.language || profile?.default_locale || 'de',
     currency: quote.currency,
@@ -862,7 +894,8 @@ async function buildRenderContext(quote, lineItems) {
       detailsText: li.details_text || null,
     })),
     totals: {
-      netAmountMinor: quote.net_amount_minor,
+      netAmountMinor: displayedNetMinor,
+      roundingAdjustmentMinor,
       vatRate: quote.vat_rate,
       vatAmountMinor: quote.vat_amount_minor,
       shippingAmountMinor: quote.shipping_amount_minor,
@@ -893,10 +926,12 @@ async function renderQuotePdfBuffer(quoteId) {
  */
 async function renderQuotePdfFromPayload(payload) {
   const customer = await db('customer_accounts').where({ id: payload.customerAccountId }).first();
+  const roundTotal = (await getAppSetting('crm_invoice_round_total', false)) === true;
   const totals = computeTotals(
     Array.isArray(payload.lineItems) ? payload.lineItems : [],
     payload.vatRate,
-    payload.shippingAmountMinor
+    payload.shippingAmountMinor,
+    { roundTotal }
   );
   const fakeQuote = {
     quote_number: 'PREVIEW',

backend/src/utils/invoiceRounding.js

@@ -0,0 +1,95 @@
+'use strict';
+
+/**
+ * Sub-cent rounding reconciliation for CRM documents (quotes + invoices).
+ *
+ * Each line's total is rounded to the whole minor unit (Rappen/cent)
+ * BEFORE the net is summed — so for quantities with fractional tails
+ * (e.g. 2.5 h × 32.25 = 80.625 → 80.63) the sum of the rounded lines can
+ * drift a few minor units away from the "pure" product. Worked example
+ * from a real invoice: 68 h × 32.25 = 2193.00, but the 21 individually
+ * rounded line totals sum to 2193.02.
+ *
+ * This is the standard "sum of rounded lines" convention (Stripe,
+ * QuickBooks, Xero all do the same) and it foots — the printed line
+ * amounts genuinely add up to the shown total. But some issuers prefer
+ * the total to match the customer's mental arithmetic (hours × rate).
+ *
+ * When the `crm_invoice_round_total` setting is on, the create paths
+ * replace the stored net with `cleanNetMinor(...)` — the full-precision
+ * sum rounded ONCE — and the drift is surfaced to the reader as an
+ * explicit "Rundung" row, derived at render time as
+ * `storedNet − Σ(line totals)` (see the render-context builders). When
+ * the setting is off, stored net === Σ(line totals) and the adjustment
+ * is zero, so the behaviour is unchanged.
+ */
+
+function ensureNumber(v, d = 0) {
+  const n = Number(v);
+  return Number.isFinite(n) ? n : d;
+}
+
+function ensureInt(v, d = 0) {
+  const n = Math.round(Number(v));
+  return Number.isFinite(n) ? n : d;
+}
+
+/**
+ * Full-precision contribution of one line in minor units (NOT rounded):
+ *   quantity × unit_price_minor × (1 − discount%/100)
+ */
+function exactLineMinor(li) {
+  const qty = ensureNumber(li.quantity, 1);
+  const unit = ensureInt(li.unit_price_minor);
+  const disc = Math.max(0, Math.min(100, ensureNumber(li.discount_percent, 0)));
+  return qty * unit * (1 - disc / 100);
+}
+
+function isTopLevel(li, parentKey) {
+  const p = li[parentKey];
+  return p == null || p === '';
+}
+
+/**
+ * Clean net = round(Σ full-precision contributions of the rows that roll
+ * into net). Mirrors the rounded-net summation exactly — top-level rows
+ * only, with a parent whose priced sub-items override it contributing
+ * its children instead of itself (migration 119 hierarchy) — but sums at
+ * full precision and rounds ONCE at the very end.
+ *
+ * `items` must carry quantity / unit_price_minor / discount_percent and,
+ * for the hierarchy resolution, `line_total_minor` (the already-rounded
+ * per-line value, used only to decide whether a parent is overridden by
+ * priced children — same test as computeTotals / resolveParentTotals).
+ *
+ * @param {Array} items
+ * @param {{parentKey?: string, positionKey?: string}} opts
+ * @returns {number} clean net in minor units
+ */
+function cleanNetMinor(items, { parentKey = 'parent_position', positionKey = 'position' } = {}) {
+  const childrenByParent = new Map();
+  for (const li of items) {
+    if (isTopLevel(li, parentKey)) continue;
+    const key = ensureInt(li[parentKey]);
+    if (!childrenByParent.has(key)) childrenByParent.set(key, []);
+    childrenByParent.get(key).push(li);
+  }
+
+  let exact = 0;
+  for (const li of items) {
+    if (!isTopLevel(li, parentKey)) continue; // sub-items roll into their parent
+    const kids = childrenByParent.get(ensureInt(li[positionKey])) || [];
+    const pricedKids = kids.filter((c) => ensureInt(c.unit_price_minor) > 0);
+    const pricedKidsRounded = pricedKids.reduce((s, c) => s + ensureInt(c.line_total_minor), 0);
+    // Same override test as computeTotals phase 2: a parent with at least
+    // one priced sub-item derives its total from those children.
+    if (pricedKidsRounded > 0) {
+      for (const c of pricedKids) exact += exactLineMinor(c);
+    } else {
+      exact += exactLineMinor(li);
+    }
+  }
+  return Math.round(exact);
+}
+
+module.exports = { cleanNetMinor, exactLineMinor };