From 9f3b28684ff36b131420cd975df634a29d660323 Mon Sep 17 00:00:00 2001
From: Luca <102960244+Luca-Timo@users.noreply.github.com>
Date: Tue, 16 Jun 2026 18:51:11 +0200
Subject: [PATCH] feat(accounting): scope the tax-report export to income-only
 or cost-only
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
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Adds a Complete / Income only / Cost only selector to the readable PDF + CSV
export (the on-screen report stays complete). Income-only emits just the
outgoing rows + the income summary line (+ the per-rate breakdown in the PDF);
cost-only emits the incoming-invoice + expense rows + the cost line and drops
the income-by-rate breakdown. Useful in Liechtenstein where, under the income
threshold, a flat 20% Gewinnungskosten deduction is sometimes better than actual
costs — handing the Treuhänder just the income (or just the cost) basis is
cleaner.

Backend: renderTaxReportPdf/Csv take a `scope` param (all|income|cost) that
filters report.ledger by row.type + the summary lines; the /pdf + /csv routes
accept & validate `?scope=`; filenames get an income_/cost_ tag. Frontend:
scope <select> beside the export buttons, threaded through buildQueryString.
i18n en/de. The 20% calculation itself is intentionally NOT in-app (applied by
the Treuhänder) per the scoping decision.
---
 backend/src/routes/adminTaxReport.js          |  7 +++-
 backend/src/services/taxReportService.js      | 42 +++++++++++++++----
 frontend/src/i18n/locales/de.json             |  4 ++
 frontend/src/i18n/locales/en.json             |  4 ++
 .../src/pages/admin/clients/TaxReportPage.tsx | 18 +++++++-
 frontend/src/services/taxReport.service.ts    | 10 ++++-
 6 files changed, 71 insertions(+), 14 deletions(-)

diff --git a/backend/src/routes/adminTaxReport.js b/backend/src/routes/adminTaxReport.js
index dff08597..a78f1542 100644
--- a/backend/src/routes/adminTaxReport.js
+++ b/backend/src/routes/adminTaxReport.js
@@ -65,11 +65,15 @@ const QUERY_VALIDATORS = [
 ];
 
 function parseParams(req) {
+  // scope (export only): all | income | cost. Anything else → 'all'.
+  const rawScope = String(req.query.scope || 'all');
+  const scope = ['all', 'income', 'cost'].includes(rawScope) ? rawScope : 'all';
   return {
     from: req.query.from,
     to: req.query.to,
     currency: String(req.query.currency || '').toUpperCase(),
     locale: req.query.locale || undefined,
+    scope,
   };
 }
 
@@ -94,7 +98,8 @@ router.get(
     validateRequest(req);
     const params = parseParams(req);
     const buffer = await taxReportService.renderTaxReportPdf(params);
-    const filename = `tax_report_${params.from}_to_${params.to}_${params.currency}.pdf`;
+    const scopeTag = params.scope && params.scope !== 'all' ? `${params.scope}_` : '';
+    const filename = `tax_report_${scopeTag}${params.from}_to_${params.to}_${params.currency}.pdf`;
     res.set('Content-Type', 'application/pdf');
     res.set('Content-Disposition', `attachment; filename="${filename}"`);
     res.set('Content-Length', String(buffer.length));
diff --git a/backend/src/services/taxReportService.js b/backend/src/services/taxReportService.js
index 31ebda84..63a5c384 100644
--- a/backend/src/services/taxReportService.js
+++ b/backend/src/services/taxReportService.js
@@ -735,8 +735,29 @@ function rowCellValues(row, idx, locale, dateFormat, currency) {
  * Currency is required and used to scope the data (same contract as
  * getTaxReport). Locale defaults to the business profile's default.
  */
-async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
+// Export scope (PR/Liechtenstein follow-up): the readable PDF/CSV exports can be
+// limited to the income or the cost side — handy when the Treuhänder only needs
+// one basis (e.g. income for the 20%-Gewinnungskosten flat deduction). The
+// on-screen report is unaffected; only the exports filter.
+const TAX_EXPORT_SCOPES = ['all', 'income', 'cost'];
+function normalizeScope(scope) {
+  return TAX_EXPORT_SCOPES.includes(scope) ? scope : 'all';
+}
+function scopeLedger(ledger, scope) {
+  if (scope === 'income') return (ledger || []).filter((r) => r.type === 'outgoing');
+  if (scope === 'cost') return (ledger || []).filter((r) => r.type === 'incoming' || r.type === 'expense');
+  return ledger || [];
+}
+
+async function renderTaxReportPdf({ from, to, currency, locale, scope } = {}) {
   const report = await getTaxReport({ from, to, currency });
+  const xScope = normalizeScope(scope);
+  report.ledger = scopeLedger(report.ledger, xScope);
+  // The per-rate breakdown is income-only — drop it from a cost-only export.
+  if (xScope === 'cost') report.totalsByVatRate = [];
+  const showIncome = xScope !== 'cost';
+  const showCosts = xScope !== 'income';
+  const showResult = xScope === 'all';
   const renderCtx = await loadRenderContext(locale);
   const useLocale = renderCtx.locale;
   const intlLocale = useLocale === 'de' ? 'de-CH' : 'en-GB';
@@ -946,9 +967,9 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
         doc.text(formatMinor(grossMinor, report.currency, intlLocale), totalsX + 270, ty, { width: 90, align: 'right' });
         ty += 13;
       };
-      summaryLine('tax_summary_income', s.incomeNetMinor, s.incomeVatMinor, s.incomeGrossMinor, false);
-      summaryLine('tax_summary_costs', -Math.abs(s.costNetMinor), -Math.abs(s.costVatMinor), -Math.abs(s.costGrossMinor), false);
-      summaryLine('tax_summary_result', s.resultNetMinor, s.vatPayableMinor, s.resultGrossMinor, true);
+      if (showIncome) summaryLine('tax_summary_income', s.incomeNetMinor, s.incomeVatMinor, s.incomeGrossMinor, !showResult);
+      if (showCosts) summaryLine('tax_summary_costs', -Math.abs(s.costNetMinor), -Math.abs(s.costVatMinor), -Math.abs(s.costGrossMinor), !showResult);
+      if (showResult) summaryLine('tax_summary_result', s.resultNetMinor, s.vatPayableMinor, s.resultGrossMinor, true);
 
       // Cancelled footnote (bottom-left). Only when there are any.
       if (report.cancelledCount > 0) {
@@ -1002,8 +1023,10 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
  *   renderTaxReportCsv({ from, to, currency, locale })
  *     → Promise<{ content, filename, contentType }>
  */
-async function renderTaxReportCsv({ from, to, currency, locale } = {}) {
+async function renderTaxReportCsv({ from, to, currency, locale, scope } = {}) {
   const report = await getTaxReport({ from, to, currency });
+  const xScope = normalizeScope(scope);
+  report.ledger = scopeLedger(report.ledger, xScope);
   const useLocale = locale || 'en';
 
   const escape = (cell) => {
@@ -1082,13 +1105,14 @@ async function renderTaxReportCsv({ from, to, currency, locale } = {}) {
       '', '', '', t(useLocale, labelKey), '', '',
       minorToDotDecimal(net), minorToDotDecimal(vat), minorToDotDecimal(gross),
     ].map(escape).join(','));
-    sline('tax_summary_income', summary.incomeNetMinor, summary.incomeVatMinor, summary.incomeGrossMinor);
-    sline('tax_summary_costs', summary.costNetMinor, summary.costVatMinor, summary.costGrossMinor);
-    sline('tax_summary_result', summary.resultNetMinor, summary.vatPayableMinor, summary.resultGrossMinor);
+    if (xScope !== 'cost') sline('tax_summary_income', summary.incomeNetMinor, summary.incomeVatMinor, summary.incomeGrossMinor);
+    if (xScope !== 'income') sline('tax_summary_costs', summary.costNetMinor, summary.costVatMinor, summary.costGrossMinor);
+    if (xScope === 'all') sline('tax_summary_result', summary.resultNetMinor, summary.vatPayableMinor, summary.resultGrossMinor);
   }
 
   const content = lines.join('\r\n') + '\r\n';
-  const filename = `tax_report_${report.period.from}_to_${report.period.to}_${report.currency}.csv`;
+  const scopeTag = xScope === 'all' ? '' : `${xScope}_`;
+  const filename = `tax_report_${scopeTag}${report.period.from}_to_${report.period.to}_${report.currency}.csv`;
   return { content, filename, contentType: 'text/csv; charset=utf-8' };
 }
 
diff --git a/frontend/src/i18n/locales/de.json b/frontend/src/i18n/locales/de.json
index f3f90e36..65aa2ff9 100644
--- a/frontend/src/i18n/locales/de.json
+++ b/frontend/src/i18n/locales/de.json
@@ -3953,6 +3953,10 @@
     "export": {
       "reportTitle": "Bericht",
       "reportHint": "Lesbare Liste — für Ihre Unterlagen.",
+      "scopeLabel": "Export-Umfang",
+      "scopeAll": "Vollständig",
+      "scopeIncome": "Nur Einnahmen",
+      "scopeCost": "Nur Kosten",
       "journalTitle": "Buchungsjournal"
     },
     "exportCsv": "CSV exportieren",
diff --git a/frontend/src/i18n/locales/en.json b/frontend/src/i18n/locales/en.json
index 86281af7..e09e37d7 100644
--- a/frontend/src/i18n/locales/en.json
+++ b/frontend/src/i18n/locales/en.json
@@ -3953,6 +3953,10 @@
     "export": {
       "reportTitle": "Report",
       "reportHint": "Readable list — for your own records.",
+      "scopeLabel": "Export scope",
+      "scopeAll": "Complete",
+      "scopeIncome": "Income only",
+      "scopeCost": "Cost only",
       "journalTitle": "Accounting journal"
     },
     "exportCsv": "Export CSV",
diff --git a/frontend/src/pages/admin/clients/TaxReportPage.tsx b/frontend/src/pages/admin/clients/TaxReportPage.tsx
index d74aca29..3f95448f 100644
--- a/frontend/src/pages/admin/clients/TaxReportPage.tsx
+++ b/frontend/src/pages/admin/clients/TaxReportPage.tsx
@@ -102,6 +102,8 @@ export const TaxReportPage: React.FC = () => {
   const [to,   setTo]   = useState(initialPeriod.to);
   const [currency, setCurrency] = useState<string>('CHF');
   const [isExporting, setIsExporting] = useState<'pdf' | 'csv' | 'ledger' | null>(null);
+  // Export-only scope (income/cost split). The on-screen report stays complete.
+  const [exportScope, setExportScope] = useState<'all' | 'income' | 'cost'>('all');
   // Treuhänder (collective-journal) export — same period/currency as the
   // report; target tool picks the import format (generic / Banana / bexio).
   const [ledgerFormat, setLedgerFormat] = useState<ExportFormat>('generic');
@@ -132,9 +134,10 @@ export const TaxReportPage: React.FC = () => {
   const handleExport = async (format: 'pdf' | 'csv') => {
     setIsExporting(format);
     try {
+      const exportParams = { ...params, scope: exportScope };
       const { url, filename } = format === 'pdf'
-        ? await taxReportService.downloadPdfUrl(params)
-        : await taxReportService.downloadCsvUrl(params);
+        ? await taxReportService.downloadPdfUrl(exportParams)
+        : await taxReportService.downloadCsvUrl(exportParams);
       triggerBrowserDownload(url, filename);
     } catch (err) {
       toast.error(t('taxReport.exportFailed', 'Export failed. Please try again.'));
@@ -313,6 +316,17 @@ export const TaxReportPage: React.FC = () => {
                   </div>
                 </div>
                 <div className="flex flex-wrap items-center gap-2">
+                  <select
+                    value={exportScope}
+                    onChange={(e) => setExportScope(e.target.value as 'all' | 'income' | 'cost')}
+                    disabled={exportsDisabled}
+                    aria-label={t('taxReport.export.scopeLabel', 'Export scope')}
+                    className={`${selectClassName} min-w-[150px]`}
+                  >
+                    <option value="all">{t('taxReport.export.scopeAll', 'Complete')}</option>
+                    <option value="income">{t('taxReport.export.scopeIncome', 'Income only')}</option>
+                    <option value="cost">{t('taxReport.export.scopeCost', 'Cost only')}</option>
+                  </select>
                   <Button
                     className="min-w-[150px]"
                     variant="outline"
diff --git a/frontend/src/services/taxReport.service.ts b/frontend/src/services/taxReport.service.ts
index 94eac99b..17be3d53 100644
--- a/frontend/src/services/taxReport.service.ts
+++ b/frontend/src/services/taxReport.service.ts
@@ -142,6 +142,9 @@ export interface TaxReportParams {
   to: string;
   currency: string;
   locale?: string;
+  /** Export-only scope: 'all' (default) | 'income' | 'cost'. Ignored by the
+   *  on-screen report; the PDF/CSV exports filter the ledger + summary. */
+  scope?: 'all' | 'income' | 'cost';
 }
 
 function buildQueryString(params: TaxReportParams): string {
@@ -151,6 +154,7 @@ function buildQueryString(params: TaxReportParams): string {
     currency: params.currency,
   });
   if (params.locale) usp.set('locale', params.locale);
+  if (params.scope && params.scope !== 'all') usp.set('scope', params.scope);
   return usp.toString();
 }
 
@@ -172,7 +176,8 @@ export const taxReportService = {
       responseType: 'blob',
     });
     const url = URL.createObjectURL(res.data);
-    const filename = `tax_report_${params.from}_to_${params.to}_${params.currency}.pdf`;
+    const scopeTag = params.scope && params.scope !== 'all' ? `${params.scope}_` : '';
+    const filename = `tax_report_${scopeTag}${params.from}_to_${params.to}_${params.currency}.pdf`;
     return { url, filename };
   },
 
@@ -181,7 +186,8 @@ export const taxReportService = {
       responseType: 'blob',
     });
     const url = URL.createObjectURL(res.data);
-    const filename = `tax_report_${params.from}_to_${params.to}_${params.currency}.csv`;
+    const scopeTag = params.scope && params.scope !== 'all' ? `${params.scope}_` : '';
+    const filename = `tax_report_${scopeTag}${params.from}_to_${params.to}_${params.currency}.csv`;
     return { url, filename };
   },
 };