feat(accounting): tax window shows all costs (incoming invoices + expenses) alongside revenue

Einnahmen-Ausgaben view for the Milchbüchlein/simple-accounting case: - taxReportService.getTaxReport now returns a cost side (loadCosts: incoming invoices + internal expenses, company- or event-booked, schema-guarded) plus a summary (income / costs / result, VAT payable) - declined/duplicate costs excluded; re-billed costs kept (matching re-bill revenue is counted, so the net is correct) - CSV + PDF exports gain a Costs section and an income/costs/result summary; pdf-i18n keys added for all 6 locales (fr/nl/pt/ru machine — flag for native review) - frontend tax page renders the summary card, a costs table (company vs event), and a 'verify with Treuhänder' disclaimer - tax-report tests cover the cost aggregation + zeroed summary when the accounting tables are absent; adminCrmAuth test enables the accounting master flag the route now requires fr/nl/pt/ru strings are machine-generated and need native review.
2026-06-11 21:09:13 +02:00
parent 2e8e4a0f86
commit 545ef334f4
9 changed files with 701 additions and 16 deletions
@@ -22,6 +22,9 @@

 let invoiceRowsForRun = [];
 let replacementsRowsForRun = [];
+let inboundRowsForRun = [];
+let expenseRowsForRun = [];
+let costTablesPresent = false;
 let callCount = 0;

 function makeChain(initialRows) {
@@ -32,24 +35,35 @@ function makeChain(initialRows) {
    },
    leftJoin: jest.fn(function () { return this; }),
    where: jest.fn(function () { return this; }),
+    whereNot: jest.fn(function () { return this; }),
    whereIn: jest.fn(function () { return this; }),
+    whereNotIn: jest.fn(function () { return this; }),
    whereBetween: jest.fn(function () { return this; }),
+    whereRaw: jest.fn(function () { return this; }),
    orderBy: jest.fn(function () { return this; }),
+    orderByRaw: jest.fn(function () { return this; }),
    select: jest.fn(function () { return Promise.resolve(this._rows); }),
  };
  return c;
 }

 const mockDbFn = jest.fn((tableName) => {
-  callCount += 1;
  // Migration 126 added a Skonto aggregate that hits
  // `invoice_payment_log` — route those explicitly to an empty list so
  // the test surface stays focused on the invoices/replacements flow.
  if (tableName === 'invoice_payment_log') return makeChain([]);
-  // First call: main listing. Second call: replacements lookup.
+  // Cost side (#4): incoming invoices + internal expenses.
+  if (tableName === 'inbound_documents') return makeChain(inboundRowsForRun);
+  if (tableName === 'expenses') return makeChain(expenseRowsForRun);
+  // `invoices` is queried for the main listing (call 1) and, when there
+  // are cancelled rows, the replacements lookup (call 2).
+  callCount += 1;
  if (callCount === 1) return makeChain(invoiceRowsForRun);
  return makeChain(replacementsRowsForRun);
 });
+// loadCosts (#4) schema-guards each cost table. Default off so the
+// revenue-only tests are unaffected; cost-side tests flip it on.
+mockDbFn.schema = { hasTable: jest.fn(async () => costTablesPresent) };
 // `.raw()` is used in the .select() column list for the event_name
 // COALESCE (migration 123). The chain's select() ignores its
 // arguments and returns the mocked rows, so the raw() return value
@@ -67,6 +81,9 @@ const { grossUpLateFee, computeReportedAmounts, buildCustomerLabel } = taxReport
 beforeEach(() => {
  invoiceRowsForRun = [];
  replacementsRowsForRun = [];
+  inboundRowsForRun = [];
+  expenseRowsForRun = [];
+  costTablesPresent = false;
  callCount = 0;
  mockDbFn.mockClear();
 });
@@ -335,4 +352,99 @@ describe('getTaxReport', () => {
    expect(out.totalsByVatRate).toEqual([]);
    expect(out.cancelledCount).toBe(0);
  });
+
+  it('returns an empty cost side + zeroed summary when accounting tables are absent', async () => {
+    invoiceRowsForRun = [
+      {
+        id: 1, invoice_number: 'R-2026-0001', issue_date: '2026-01-15',
+        currency: 'CHF', status: 'paid', vat_rate: 7.7,
+        net_amount_minor: 10000, vat_amount_minor: 770, total_amount_minor: 10770,
+        late_fee_amount_minor: 0, replaces_invoice_id: null,
+        customer_company_name: 'ACME', event_name: 'X',
+      },
+    ];
+    costTablesPresent = false; // no accounting migrations on this DB
+    const out = await taxReportService.getTaxReport({
+      from: '2026-01-01', to: '2026-03-31', currency: 'CHF',
+    });
+    expect(out.costs).toEqual({ rows: [], totalNet: 0, totalVat: 0, totalGross: 0 });
+    expect(out.summary).toMatchObject({
+      incomeNetMinor: 10000, incomeVatMinor: 770, incomeGrossMinor: 10770,
+      costNetMinor: 0, costVatMinor: 0, costGrossMinor: 0,
+      resultNetMinor: 10000, resultGrossMinor: 10770, vatPayableMinor: 770,
+    });
+  });
+
+  it('aggregates incoming invoices + expenses into the cost side and nets the result', async () => {
+    invoiceRowsForRun = [
+      {
+        id: 1, invoice_number: 'R-2026-0001', issue_date: '2026-01-15',
+        currency: 'CHF', status: 'paid', vat_rate: 7.7,
+        net_amount_minor: 100000, vat_amount_minor: 7700, total_amount_minor: 107700,
+        late_fee_amount_minor: 0, replaces_invoice_id: null,
+        customer_company_name: 'ACME', event_name: 'Wedding A',
+      },
+    ];
+    costTablesPresent = true;
+    // Incoming supplier invoice: net 20000 + vat 1540 = 21540.
+    inboundRowsForRun = [
+      {
+        id: 5, invoice_date: '2026-01-20', created_at: '2026-01-21 09:00:00',
+        supplier_name: 'Lab AG', description: 'Prints', disposition: 'eigener_aufwand',
+        tax_treatment: 'domestic', status: 'categorized', event_id: 7,
+        net_amount_minor: 20000, vat_amount_minor: 1540, total_amount_minor: 21540,
+        event_name: 'Wedding A',
+      },
+    ];
+    // Internal expense (mileage, no VAT split): only a CHF base amount.
+    expenseRowsForRun = [
+      {
+        id: 9, created_at: '2026-02-01 12:00:00',
+        supplier_name: null, description: 'Travel', disposition: 'eigener_aufwand',
+        tax_treatment: 'domestic', status: 'open', event_id: null,
+        original_currency: null, original_amount_minor: null, chf_amount_minor: 5000,
+        net_amount_minor: null, vat_amount_minor: null, gross_amount_minor: null,
+        event_name: null,
+      },
+    ];
+    const out = await taxReportService.getTaxReport({
+      from: '2026-01-01', to: '2026-03-31', currency: 'CHF',
+    });
+
+    expect(out.costs.rows).toHaveLength(2);
+    // Incoming invoice mapped + booked to the event.
+    const incoming = out.costs.rows.find((r) => r.source === 'incoming');
+    expect(incoming).toMatchObject({
+      supplierLabel: 'Lab AG', eventName: 'Wedding A',
+      netMinor: 20000, vatMinor: 1540, totalMinor: 21540,
+    });
+    // Expense: no net/vat/gross → falls back to the CHF base as total,
+    // and (company-booked) event name blank.
+    const expense = out.costs.rows.find((r) => r.source === 'expense');
+    expect(expense).toMatchObject({
+      eventName: '', netMinor: 5000, vatMinor: 0, totalMinor: 5000,
+    });
+
+    expect(out.costs.totalNet).toBe(25000);
+    expect(out.costs.totalVat).toBe(1540);
+    expect(out.costs.totalGross).toBe(26540);
+
+    // Summary nets income against costs.
+    expect(out.summary).toMatchObject({
+      incomeNetMinor: 100000, incomeVatMinor: 7700, incomeGrossMinor: 107700,
+      costNetMinor: 25000, costVatMinor: 1540, costGrossMinor: 26540,
+      resultNetMinor: 75000, resultGrossMinor: 81160, vatPayableMinor: 6160,
+    });
+  });
+
+  it('excludes declined/duplicate incoming invoices via the query filter (sanity on chain wiring)', async () => {
+    costTablesPresent = true;
+    inboundRowsForRun = []; // the whereNotIn filter is applied in SQL; here we assert empty → zeroed
+    expenseRowsForRun = [];
+    const out = await taxReportService.getTaxReport({
+      from: '2026-01-01', to: '2026-03-31', currency: 'CHF',
+    });
+    expect(out.costs.totalGross).toBe(0);
+    expect(out.summary.costGrossMinor).toBe(0);
+  });
 });