feat(accounting): unify tax report into one signed, typed, sortable ledger

Replaces the separate revenue + costs tables with a single ledger across the
screen, CSV and PDF. Every row is typed (outgoing invoice / incoming invoice /
expense) and signed — outgoing positive, incoming + expenses negative — so
sorting by value runs income → costs and the column nets toward the Result.

- getTaxReport now returns a `ledger` array (signed, typed, date-sorted);
  legacy rows/costs/summary kept for back-compat.
- Frontend: one sortable table (click Type/Date/Party/Net/VAT/Gross), coloured
  type badges, cancelled rows greyed with lineage badges; Income/Costs/Result
  summary box unchanged.
- CSV + PDF reworked to the same unified, signed layout; PDF totals show
  Income / Costs (negative) / Result.
- i18n: en/de (frontend) + pdf-i18n (en/de real; fr/nl/pt/ru English-fallback,
  flagged for native review).

Build + node --check + JSON parse green.

backend/src/services/pdf-i18n.js

@@ -82,6 +82,13 @@ const LABELS = {
     tax_col_total: 'Gross',
     tax_col_status: 'Status',
     tax_col_skonto: 'Skonto',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Cancelled',
     tax_totals_by_rate: 'Totals by VAT rate',
     tax_grand_total_net: 'Total net',
@@ -202,6 +209,13 @@ const LABELS = {
     tax_col_total: 'Brutto',
     tax_col_status: 'Status',
     tax_col_skonto: 'Skonto',
+    tax_col_type: 'Typ',
+    tax_col_reference: 'Referenz',
+    tax_col_party: 'Kunde / Lieferant',
+    tax_col_tax: 'Steuer',
+    tax_type_outgoing: 'Ausgangsrechnung',
+    tax_type_incoming: 'Eingangsrechnung',
+    tax_type_expense: 'Aufwand',
     tax_status_cancelled: 'Storniert',
     tax_totals_by_rate: 'Summen nach MwSt-Satz',
     tax_grand_total_net: 'Gesamt Netto',
@@ -315,6 +329,13 @@ const LABELS = {
     tax_col_total: 'Brut',
     tax_col_status: 'Statut',
     tax_col_skonto: 'Escompte',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Annulée',
     tax_totals_by_rate: 'Totaux par taux de TVA',
     tax_grand_total_net: 'Total net',
@@ -397,6 +418,13 @@ const LABELS = {
     tax_col_total: 'Bruto',
     tax_col_status: 'Status',
     tax_col_skonto: 'Korting',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Geannuleerd',
     tax_totals_by_rate: 'Totalen per btw-tarief',
     tax_grand_total_net: 'Totaal netto',
@@ -479,6 +507,13 @@ const LABELS = {
     tax_col_total: 'Bruto',
     tax_col_status: 'Estado',
     tax_col_skonto: 'Desconto',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Cancelada',
     tax_totals_by_rate: 'Totais por taxa de IVA',
     tax_grand_total_net: 'Total líquido',
@@ -561,6 +596,13 @@ const LABELS = {
     tax_col_total: 'Брутто',
     tax_col_status: 'Статус',
     tax_col_skonto: 'Скидка',
+    tax_col_type: 'Type',
+    tax_col_reference: 'Reference',
+    tax_col_party: 'Customer / supplier',
+    tax_col_tax: 'Tax',
+    tax_type_outgoing: 'Outgoing invoice',
+    tax_type_incoming: 'Incoming invoice',
+    tax_type_expense: 'Expense',
     tax_status_cancelled: 'Аннулирован',
     tax_totals_by_rate: 'Итоги по ставкам НДС',
     tax_grand_total_net: 'Итого нетто',

backend/src/services/taxReportService.js

@@ -495,6 +495,54 @@ async function getTaxReport({ from, to, currency, includeCosts = true } = {}) {
       vatPayableMinor: grandTotalVat - costs.totalVat,
     };
 
+    // Unified ledger (#5 — one typed, signed, sortable list). Outgoing
+    // invoices carry POSITIVE amounts; incoming invoices + expenses are
+    // NEGATIVE so sorting by value runs income → costs and the column
+    // nets toward the Result. The legacy `rows` / `costs` shapes are
+    // kept above for back-compat; this is the new canonical surface for
+    // the on-screen table + PDF/CSV exports.
+    const ledger = [
+      ...rows.map((r) => ({
+        key: `out-${r.id}`,
+        type: 'outgoing',
+        date: r.issueDate,
+        reference: r.invoiceNumber,
+        party: r.customerLabel || '',
+        eventName: r.eventName || '',
+        vatRate: r.vatRate,
+        taxTreatment: null,
+        status: r.status,
+        isCancelled: r.isCancelled,
+        isReissue: r.isReissue,
+        kind: r.kind,
+        skontoApplied: r.skontoApplied,
+        skontoAmountMinor: r.skontoAmountMinor,
+        netMinor: r.netMinor,
+        vatMinor: r.vatMinor,
+        totalMinor: r.totalMinor,
+      })),
+      ...costs.rows.map((c) => ({
+        key: `${c.source}-${c.id}`,
+        type: c.source === 'incoming' ? 'incoming' : 'expense',
+        date: c.date,
+        reference: c.description || '',
+        party: c.supplierLabel || '',
+        eventName: c.eventName || '',
+        vatRate: null,
+        taxTreatment: c.taxTreatment || 'domestic',
+        status: c.status,
+        isCancelled: false,
+        isReissue: false,
+        kind: null,
+        skontoApplied: false,
+        skontoAmountMinor: 0,
+        netMinor: -Math.abs(c.netMinor),
+        vatMinor: -Math.abs(c.vatMinor),
+        totalMinor: -Math.abs(c.totalMinor),
+      })),
+    ];
+    ledger.sort((a, b) => String(a.date || '').localeCompare(String(b.date || '')));
+
     return {
       rows,
       totalsByVatRate,
@@ -505,6 +553,7 @@ async function getTaxReport({ from, to, currency, includeCosts = true } = {}) {
       costs,
       costsError,
       summary,
+      ledger,
       currency: cur,
       period: { from, to },
     };
@@ -566,21 +615,19 @@ async function loadRenderContext(locale) {
 // uncluttered with just "R-2026-0001" — easier to scan for an
 // auditor looking at the sequence.
 const TAX_TABLE_COLS = [
-  { key: 'idx',      labelKey: 'tax_col_no',       width: 26,  align: 'right' },
+  { key: 'idx',       labelKey: 'tax_col_no',        width: 22,  align: 'right' },
-  { key: 'date',     labelKey: 'tax_col_date',     width: 60,  align: 'left'  },
+  { key: 'type',      labelKey: 'tax_col_type',      width: 58,  align: 'left'  },
-  { key: 'invoice',  labelKey: 'tax_col_invoice',  width: 100, align: 'left'  },
+  { key: 'date',      labelKey: 'tax_col_date',      width: 56,  align: 'left'  },
-  { key: 'customer', labelKey: 'tax_col_customer', width: 132, align: 'left'  },
+  { key: 'reference', labelKey: 'tax_col_reference', width: 88,  align: 'left'  },
-  { key: 'event',    labelKey: 'tax_col_event',    width: 95,  align: 'left'  },
+  { key: 'party',     labelKey: 'tax_col_party',     width: 116, align: 'left'  },
-  { key: 'vatRate',  labelKey: 'tax_col_vat_rate', width: 42,  align: 'right' },
+  { key: 'event',     labelKey: 'tax_col_event',     width: 86,  align: 'left'  },
-  { key: 'net',      labelKey: 'tax_col_net',      width: 70,  align: 'right' },
+  { key: 'tax',       labelKey: 'tax_col_tax',       width: 64,  align: 'left'  },
-  { key: 'vat',      labelKey: 'tax_col_vat',      width: 60,  align: 'right' },
+  { key: 'net',       labelKey: 'tax_col_net',       width: 70,  align: 'right' },
-  { key: 'total',    labelKey: 'tax_col_total',    width: 80,  align: 'right' },
+  { key: 'vat',       labelKey: 'tax_col_vat',       width: 58,  align: 'right' },
+  { key: 'total',     labelKey: 'tax_col_total',     width: 80,  align: 'right' },
   // Skonto column (migration 126) — blank for non-Skonto rows so the
-  // column reads quietly until it has data. Shrunk neighbouring text
+  // column reads quietly until it has data.
-  // columns slightly to make space without going over the landscape
+  { key: 'skonto',    labelKey: 'tax_col_skonto',    width: 50,  align: 'right' },
-  // content width.
-  { key: 'skonto',   labelKey: 'tax_col_skonto',   width: 56,  align: 'right' },
-  { key: 'status',   labelKey: 'tax_col_status',   width: 58,  align: 'left'  },
 ];
 
 function colX(leftMargin, index) {
@@ -615,22 +662,31 @@ function formatVatRate(rate, locale) {
   return `${formatted} %`;
 }
 
-function rowCellValues(row, idx, locale, dateFormat) {
+function rowCellValues(row, idx, locale, dateFormat, currency) {
   const intlLocale = locale === 'de' ? 'de-CH' : 'en-GB';
+  const typeLabel = t(
+    locale,
+    row.type === 'outgoing' ? 'tax_type_outgoing'
+      : row.type === 'incoming' ? 'tax_type_incoming'
+        : 'tax_type_expense',
+  );
+  const reference = row.isCancelled
+    ? `${row.reference || ''} (${t(locale, 'tax_status_cancelled')})`
+    : (row.reference || '');
   return {
     idx: String(idx),
-    date: formatDate(row.issueDate, dateFormat),
+    type: typeLabel,
-    invoice: row.invoiceNumber, // no inline "(Cancelled)" — keep the column tidy; status is its own column
+    date: formatDate(row.date, dateFormat),
-    customer: row.customerLabel || '',
+    reference,
+    party: row.party || '',
     event: row.eventName || '',
-    vatRate: formatVatRate(row.vatRate, locale),
+    tax: row.type === 'outgoing' ? formatVatRate(row.vatRate, locale) : (row.taxTreatment || ''),
-    net: formatMinor(row.netMinor, row.currency, intlLocale),
+    net: formatMinor(row.netMinor, currency, intlLocale),
-    vat: formatMinor(row.vatMinor, row.currency, intlLocale),
+    vat: formatMinor(row.vatMinor, currency, intlLocale),
-    total: formatMinor(row.totalMinor, row.currency, intlLocale),
+    total: formatMinor(row.totalMinor, currency, intlLocale),
     skonto: row.skontoApplied
-      ? formatMinor(row.skontoAmountMinor, row.currency, intlLocale)
+      ? formatMinor(row.skontoAmountMinor, currency, intlLocale)
       : '',
-    status: row.isCancelled ? t(locale, 'tax_status_cancelled') : '',
   };
 }
 
@@ -699,7 +755,7 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
       const tableBottomLimit = page.height - page.marginBottom - 110; // leave room for totals
       const tableWidth = TAX_TABLE_COLS.reduce((s, c) => s + c.width, 0);
 
-      if (report.rows.length === 0) {
+      if (report.ledger.length === 0) {
         doc.font(fonts.body).fontSize(10).fillColor('#555')
           .text(t(useLocale, 'tax_no_invoices'), leftMargin, y + 6, {
             width: tableWidth, align: 'center',
@@ -722,7 +778,7 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
       // wrap (they're either ints or money strings whose width we
       // budget for) — only text cells (customer, event, invoice,
       // status) opt into natural wrapping.
-      const isWrappable = (col) => ['invoice', 'customer', 'event', 'status'].includes(col.key);
+      const isWrappable = (col) => ['type', 'reference', 'party', 'event', 'tax'].includes(col.key);
       const measureCellHeight = (value, col) => {
         const s = safeStr(value);
         if (!s) return 0;
@@ -735,9 +791,9 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
         return doc.heightOfString(s, opts);
       };
 
-      for (let i = 0; i < report.rows.length; i += 1) {
+      for (let i = 0; i < report.ledger.length; i += 1) {
-        const row = report.rows[i];
+        const row = report.ledger[i];
-        const cells = rowCellValues(row, i + 1, useLocale, renderCtx.dateFormat);
+        const cells = rowCellValues(row, i + 1, useLocale, renderCtx.dateFormat, report.currency);
 
         // Set the font BEFORE measuring so heightOfString reads the
         // exact rendering state we'll use for doc.text below.
@@ -800,9 +856,10 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
       // otherwise PDFKit auto-paginates mid-totals, creating phantom
       // pages whose footer ends up at unexpected Y positions on the
       // subsequent bufferedPageRange loop.
-      const hasCostSummary = report.summary && (report.costs?.rows?.length || report.costs?.totalGross);
+      // Header (16) + one line per VAT bucket (13) + divider (8) +
-      const summaryHeight = hasCostSummary ? (10 + 6 + (3 * 13) + 12 + 12) : 0;
+      // three income/costs/result summary rows (39) + a 12pt cushion.
-      const totalsHeightEstimate = 16 + (report.totalsByVatRate.length * 13) + 8 + 39 + 12 + summaryHeight;
+      const summaryHeight = 8 + (3 * 13);
+      const totalsHeightEstimate = 16 + (report.totalsByVatRate.length * 13) + 12 + summaryHeight;
       const footerReserve = 24; // 12 above + 12 of page-number text room
       if (y + 12 + totalsHeightEstimate + footerReserve > page.height - page.marginBottom) {
         doc.addPage({
@@ -836,48 +893,25 @@ async function renderTaxReportPdf({ from, to, currency, locale } = {}) {
           totalsX + 270, ty, { width: 90, align: 'right' });
         ty += 13;
       }
-      // Divider above grand totals.
+      // Divider above the income / costs / result summary.
       doc.moveTo(totalsX, ty + 2).lineTo(totalsX + totalsBoxWidth, ty + 2)
         .lineWidth(0.6).strokeColor('#000').stroke();
       ty += 6;
-      doc.font(fonts.bold);
+      // Income / Costs / Result summary (mirrors the on-screen summary
-      doc.text(t(useLocale, 'tax_grand_total_net'), totalsX, ty, { width: 170, align: 'left' });
+      // box). Costs are shown NEGATIVE so the Result reads as a plain
-      doc.text(formatMinor(report.grandTotalNet, report.currency, intlLocale),
+      // sum of the column. Net / VAT / Gross across the three lines.
-        totalsX + 175, ty, { width: 90, align: 'right' });
+      const s = report.summary;
-      ty += 13;
+      const summaryLine = (labelKey, netMinor, vatMinor, grossMinor, bold) => {
-      doc.text(t(useLocale, 'tax_grand_total_vat'), totalsX, ty, { width: 170, align: 'left' });
+        doc.font(bold ? fonts.bold : fonts.body).fontSize(9).fillColor('#000');
-      doc.text(formatMinor(report.grandTotalVat, report.currency, intlLocale),
+        doc.text(t(useLocale, labelKey), totalsX, ty, { width: 80, align: 'left' });
-        totalsX + 175, ty, { width: 90, align: 'right' });
+        doc.text(formatMinor(netMinor, report.currency, intlLocale), totalsX + 80, ty, { width: 90, align: 'right' });
-      ty += 13;
+        doc.text(formatMinor(vatMinor, report.currency, intlLocale), totalsX + 175, ty, { width: 90, align: 'right' });
-      doc.text(t(useLocale, 'tax_grand_total_gross'), totalsX, ty, { width: 170, align: 'left' });
+        doc.text(formatMinor(grossMinor, report.currency, intlLocale), totalsX + 270, ty, { width: 90, align: 'right' });
-      doc.text(formatMinor(report.grandTotal, report.currency, intlLocale),
+        ty += 13;
-        totalsX + 270, ty, { width: 90, align: 'right' });
+      };
-
+      summaryLine('tax_summary_income', s.incomeNetMinor, s.incomeVatMinor, s.incomeGrossMinor, false);
-      // Einnahmen-Ausgaben summary (income vs costs vs result). Only
+      summaryLine('tax_summary_costs', -Math.abs(s.costNetMinor), -Math.abs(s.costVatMinor), -Math.abs(s.costGrossMinor), false);
-      // rendered when the report carries a cost side. Compact 4-line
+      summaryLine('tax_summary_result', s.resultNetMinor, s.vatPayableMinor, s.resultGrossMinor, true);
-      // block beneath the revenue grand totals.
-      if (report.summary && (report.costs?.rows?.length || report.costs?.totalGross)) {
-        const s = report.summary;
-        ty += 10;
-        doc.moveTo(totalsX, ty).lineTo(totalsX + totalsBoxWidth, ty)
-          .lineWidth(0.6).strokeColor('#000').stroke();
-        ty += 6;
-        const summaryLine = (labelKey, netMinor, grossMinor, bold) => {
-          doc.font(bold ? fonts.bold : fonts.body).fontSize(9);
-          doc.text(t(useLocale, labelKey), totalsX, ty, { width: 170, align: 'left' });
-          doc.text(formatMinor(netMinor, report.currency, intlLocale), totalsX + 80, ty, { width: 90, align: 'right' });
-          doc.text(formatMinor(grossMinor, report.currency, intlLocale), totalsX + 270, ty, { width: 90, align: 'right' });
-          ty += 13;
-        };
-        summaryLine('tax_summary_income', s.incomeNetMinor, s.incomeGrossMinor, false);
-        summaryLine('tax_summary_costs', s.costNetMinor, s.costGrossMinor, false);
-        summaryLine('tax_summary_result', s.resultNetMinor, s.resultGrossMinor, true);
-        doc.font(fonts.body).fontSize(8).fillColor('#555')
-          .text(`${t(useLocale, 'tax_summary_vat_payable')}: ${formatMinor(s.vatPayableMinor, report.currency, intlLocale)}`,
-            totalsX, ty, { width: totalsBoxWidth, align: 'left' });
-        doc.fillColor('#000');
-        ty += 12;
-      }
 
       // Cancelled footnote (bottom-left). Only when there are any.
       if (report.cancelledCount > 0) {
@@ -935,22 +969,6 @@ async function renderTaxReportCsv({ from, to, currency, locale } = {}) {
   const report = await getTaxReport({ from, to, currency });
   const useLocale = locale || 'en';
 
-  const headers = [
-    t(useLocale, 'tax_col_no'),
-    t(useLocale, 'tax_col_date'),
-    t(useLocale, 'tax_col_invoice'),
-    t(useLocale, 'tax_col_customer'),
-    t(useLocale, 'tax_col_event'),
-    t(useLocale, 'tax_col_vat_rate'),
-    `${t(useLocale, 'tax_col_net')} (${report.currency})`,
-    `${t(useLocale, 'tax_col_vat')} (${report.currency})`,
-    `${t(useLocale, 'tax_col_total')} (${report.currency})`,
-    t(useLocale, 'tax_status_cancelled'),
-    // Migration 126 — Skonto export. `tax_col_skonto` is the discount
-    // amount in major units; admin's accountant reconciles the line.
-    `${t(useLocale, 'tax_col_skonto')} (${report.currency})`,
-  ];
-
   const escape = (cell) => {
     const s = cell === null || cell === undefined ? '' : String(cell);
     // RFC 4180: wrap in quotes when the value contains comma, quote,
@@ -960,78 +978,54 @@ async function renderTaxReportCsv({ from, to, currency, locale } = {}) {
 
   const minorToDotDecimal = (m) => ((Number(m) || 0) / 100).toFixed(2);
 
+  const typeLabelKey = (type) => (
+    type === 'outgoing' ? 'tax_type_outgoing'
+      : type === 'incoming' ? 'tax_type_incoming'
+        : 'tax_type_expense'
+  );
+
+  // ONE unified ledger table. Amounts are already signed in the ledger
+  // (outgoing positive, costs negative) — emitted as-is.
+  const headers = [
+    t(useLocale, 'tax_col_no'),
+    t(useLocale, 'tax_col_type'),
+    t(useLocale, 'tax_col_date'),
+    t(useLocale, 'tax_col_reference'),
+    t(useLocale, 'tax_col_party'),
+    t(useLocale, 'tax_col_event'),
+    t(useLocale, 'tax_col_tax'),
+    `${t(useLocale, 'tax_col_net')} (${report.currency})`,
+    `${t(useLocale, 'tax_col_vat')} (${report.currency})`,
+    `${t(useLocale, 'tax_col_total')} (${report.currency})`,
+    // Migration 126 — Skonto export. `tax_col_skonto` is the discount
+    // amount in major units; admin's accountant reconciles the line.
+    `${t(useLocale, 'tax_col_skonto')} (${report.currency})`,
+  ];
+
   const lines = [headers.map(escape).join(',')];
-  report.rows.forEach((row, i) => {
+  report.ledger.forEach((row, i) => {
+    const reference = row.isCancelled
+      ? `${row.reference || ''} (${t(useLocale, 'tax_status_cancelled')})`
+      : (row.reference || '');
+    const tax = row.type === 'outgoing'
+      ? Number(row.vatRate).toFixed(2)
+      : (row.taxTreatment || '');
     lines.push([
       i + 1,
-      row.issueDate,
+      t(useLocale, typeLabelKey(row.type)),
-      row.invoiceNumber,
+      row.date,
-      row.customerLabel,
+      reference,
+      row.party,
       row.eventName,
-      Number(row.vatRate).toFixed(2),
+      tax,
       minorToDotDecimal(row.netMinor),
       minorToDotDecimal(row.vatMinor),
       minorToDotDecimal(row.totalMinor),
-      row.isCancelled ? '1' : '0',
       row.skontoApplied ? minorToDotDecimal(row.skontoAmountMinor) : '',
     ].map(escape).join(','));
   });
-  // Trailing totals row: blank cells + grand totals at the end so
-  // the column alignment matches the data rows when opened in Excel.
-  lines.push('');
-  lines.push([
-    '', '', '',
-    t(useLocale, 'tax_grand_total_gross'),
-    '', '',
-    minorToDotDecimal(report.grandTotalNet),
-    minorToDotDecimal(report.grandTotalVat),
-    minorToDotDecimal(report.grandTotal),
-    '', '',
-  ].map(escape).join(','));
 
-  // Cost side (Einnahmen-Ausgaben). Appended below the revenue block as
+  // Trailing blank line, then the income / costs / result summary block.
-  // its own labelled section so the accountant gets income + costs +
-  // result in one file.
-  const costs = report.costs || { rows: [], totalNet: 0, totalVat: 0, totalGross: 0 };
-  if (costs.rows.length || costs.totalGross) {
-    lines.push('');
-    lines.push(escape(t(useLocale, 'tax_costs_section')));
-    const costHeaders = [
-      t(useLocale, 'tax_col_no'),
-      t(useLocale, 'tax_col_date'),
-      t(useLocale, 'tax_cost_col_source'),
-      t(useLocale, 'tax_cost_col_supplier'),
-      t(useLocale, 'tax_col_event'),
-      t(useLocale, 'tax_cost_col_tax_treatment'),
-      `${t(useLocale, 'tax_col_net')} (${report.currency})`,
-      `${t(useLocale, 'tax_col_vat')} (${report.currency})`,
-      `${t(useLocale, 'tax_col_total')} (${report.currency})`,
-    ];
-    lines.push(costHeaders.map(escape).join(','));
-    costs.rows.forEach((row, i) => {
-      lines.push([
-        i + 1,
-        row.date,
-        t(useLocale, row.source === 'incoming' ? 'tax_cost_source_incoming' : 'tax_cost_source_expense'),
-        row.supplierLabel || row.description || '',
-        row.eventName || '',
-        row.taxTreatment || '',
-        minorToDotDecimal(row.netMinor),
-        minorToDotDecimal(row.vatMinor),
-        minorToDotDecimal(row.totalMinor),
-      ].map(escape).join(','));
-    });
-    lines.push([
-      '', '', '',
-      t(useLocale, 'tax_cost_total'),
-      '', '',
-      minorToDotDecimal(costs.totalNet),
-      minorToDotDecimal(costs.totalVat),
-      minorToDotDecimal(costs.totalGross),
-    ].map(escape).join(','));
-  }
-
-  // Summary block: income vs costs vs result + VAT payable.
   const summary = report.summary;
   if (summary) {
     lines.push('');

frontend/src/i18n/locales/de.json

@@ -3966,6 +3966,11 @@
       "company": "Unternehmen",
       "total": "Summe Kosten"
     },
+    "type": {
+      "outgoing": "Ausgangsrechnung",
+      "incoming": "Eingangsrechnung",
+      "expense": "Aufwand"
+    },
     "col": {
       "date": "Datum",
       "invoice": "Rechnung",
@@ -3975,7 +3980,11 @@
       "net": "Netto",
       "vat": "MwSt.",
       "total": "Brutto",
-      "skonto": "Skonto"
+      "skonto": "Skonto",
+      "type": "Typ",
+      "reference": "Referenz",
+      "party": "Kunde / Lieferant",
+      "tax": "Steuer"
     }
   },
   "quotes": {

frontend/src/i18n/locales/en.json

@@ -3966,6 +3966,11 @@
       "company": "Company",
       "total": "Total costs"
     },
+    "type": {
+      "outgoing": "Outgoing invoice",
+      "incoming": "Incoming invoice",
+      "expense": "Expense"
+    },
     "col": {
       "date": "Date",
       "invoice": "Invoice",
@@ -3975,7 +3980,11 @@
       "net": "Net",
       "vat": "VAT",
       "total": "Gross",
-      "skonto": "Skonto"
+      "skonto": "Skonto",
+      "type": "Type",
+      "reference": "Reference",
+      "party": "Customer / supplier",
+      "tax": "Tax"
     }
   },
   "quotes": {

frontend/src/pages/admin/clients/TaxReportPage.tsx

@@ -96,6 +96,9 @@ export const TaxReportPage: React.FC = () => {
   const [to,   setTo]   = useState(initialPeriod.to);
   const [currency, setCurrency] = useState<string>('CHF');
   const [isExporting, setIsExporting] = useState<'pdf' | 'csv' | null>(null);
+  // Unified-ledger sort (#5). Defaults to date ascending — matches the
+  // server-side order so the first paint is stable.
+  const [sort, setSort] = useState<{ key: string; dir: 'asc' | 'desc' }>({ key: 'date', dir: 'asc' });
 
   const onPresetChange = (next: PeriodPreset) => {
     setPreset(next);
@@ -147,6 +150,40 @@ export const TaxReportPage: React.FC = () => {
   const hasAnyData = !!report && (report.rows.length > 0 || hasCosts);
   const exportsDisabled = isLoading || isExporting !== null || !hasAnyData;
 
+  // Whether the disclaimer + the "tax treatment" semantics apply: any
+  // cost row in the ledger (type !== 'outgoing').
+  const ledgerHasCosts = !!report && report.ledger.some((r) => r.type !== 'outgoing');
+
+  // Sorted COPY of the ledger. Numeric sort for the signed amount
+  // columns (so income sits above costs ascending), localeCompare for
+  // date / party / type. Toggling a header flips the direction.
+  const sortedLedger = useMemo(() => {
+    if (!report) return [];
+    const copy = [...report.ledger];
+    const { key, dir } = sort;
+    const factor = dir === 'asc' ? 1 : -1;
+    const numericKeys: Record<string, 'netMinor' | 'vatMinor' | 'totalMinor'> = {
+      net: 'netMinor', vat: 'vatMinor', gross: 'totalMinor',
+    };
+    copy.sort((a, b) => {
+      if (key in numericKeys) {
+        const f = numericKeys[key];
+        return (a[f] - b[f]) * factor;
+      }
+      const av = key === 'party' ? a.party : key === 'type' ? a.type : a.date;
+      const bv = key === 'party' ? b.party : key === 'type' ? b.type : b.date;
+      return String(av || '').localeCompare(String(bv || '')) * factor;
+    });
+    return copy;
+  }, [report, sort]);
+
+  const toggleSort = (key: string) => {
+    setSort((prev) => prev.key === key
+      ? { key, dir: prev.dir === 'asc' ? 'desc' : 'asc' }
+      : { key, dir: 'asc' });
+  };
+  const sortIndicator = (key: string) => (sort.key === key ? (sort.dir === 'asc' ? ' ▲' : ' ▼') : '');
+
   return (
     <div className="space-y-6">
       {/* Top row — filter card on the left (stacked rows, narrower
@@ -396,10 +433,10 @@ export const TaxReportPage: React.FC = () => {
         </Card>
       ) : (
         <>
-          {report && report.rows.length > 0 && (
+          {report && report.ledger.length > 0 && (
-          /* Table — full width below the filter + totals row above.
+          /* Unified ledger (#5) — one typed, signed, sortable table.
-              The totals card now lives in the top-right of the page
+              Outgoing invoices are positive; incoming invoices + expenses
-              header so this section is purely the invoice list. */
+              negative so the amount columns net toward the Result. */
           <Card padding="none">
             {/* Two nested wrappers: the OUTER clips the header row's
                 solid fill so the top corners stay rounded (matches
@@ -413,29 +450,65 @@ export const TaxReportPage: React.FC = () => {
                 <thead className="bg-neutral-50 dark:bg-neutral-900 text-neutral-700 dark:text-neutral-300">
                   <tr>
                     <th className="px-2 py-2 text-right font-medium w-10">#</th>
-                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.col.date', 'Date')}</th>
+                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">
-                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.col.invoice', 'Invoice')}</th>
+                      <button type="button" onClick={() => toggleSort('type')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
-                    <th className="px-2 py-2 text-left font-medium">{t('taxReport.col.customer', 'Customer')}</th>
+                        {t('taxReport.col.type', 'Type')}{sortIndicator('type')}
+                      </button>
+                    </th>
+                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">
+                      <button type="button" onClick={() => toggleSort('date')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
+                        {t('taxReport.col.date', 'Date')}{sortIndicator('date')}
+                      </button>
+                    </th>
+                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.col.reference', 'Reference')}</th>
+                    <th className="px-2 py-2 text-left font-medium">
+                      <button type="button" onClick={() => toggleSort('party')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
+                        {t('taxReport.col.party', 'Customer / supplier')}{sortIndicator('party')}
+                      </button>
+                    </th>
                     <th className="px-2 py-2 text-left font-medium">{t('taxReport.col.event', 'Event')}</th>
-                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.vatRate', 'VAT %')}</th>
+                    <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.col.tax', 'Tax')}</th>
-                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.net', 'Net')}</th>
+                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">
-                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.vat', 'VAT')}</th>
+                      <button type="button" onClick={() => toggleSort('net')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
-                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.total', 'Gross')}</th>
+                        {t('taxReport.col.net', 'Net')}{sortIndicator('net')}
+                      </button>
+                    </th>
+                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">
+                      <button type="button" onClick={() => toggleSort('vat')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
+                        {t('taxReport.col.vat', 'VAT')}{sortIndicator('vat')}
+                      </button>
+                    </th>
+                    <th className="px-2 py-2 text-right font-medium whitespace-nowrap">
+                      <button type="button" onClick={() => toggleSort('gross')} className="font-medium hover:text-primary-600 dark:hover:text-primary-400">
+                        {t('taxReport.col.total', 'Gross')}{sortIndicator('gross')}
+                      </button>
+                    </th>
                     <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.skonto', 'Skonto')}</th>
                   </tr>
                 </thead>
                 <tbody className="divide-y divide-neutral-200 dark:divide-neutral-800">
-                  {report.rows.map((row, i) => (
+                  {sortedLedger.map((row, i) => (
                     <tr
-                      key={row.id}
+                      key={row.key}
                       className={row.isCancelled
                         ? 'text-neutral-400 dark:text-neutral-500 italic'
                         : 'text-neutral-900 dark:text-neutral-100'}
                     >
                       <td className="px-2 py-1.5 text-right tabular-nums">{i + 1}</td>
-                      <td className="px-2 py-1.5 whitespace-nowrap tabular-nums">{fmtDate(row.issueDate.slice(0, 10))}</td>
                       <td className="px-2 py-1.5 whitespace-nowrap">
-                        <span className="font-medium">{row.invoiceNumber}</span>
+                        <span className={`inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded font-semibold not-italic ${
+                          row.type === 'outgoing'
+                            ? 'bg-teal-100 text-teal-800 dark:bg-teal-900/40 dark:text-teal-300'
+                            : row.type === 'incoming'
+                              ? 'bg-indigo-100 text-indigo-800 dark:bg-indigo-900/40 dark:text-indigo-300'
+                              : 'bg-amber-100 text-amber-800 dark:bg-amber-900/40 dark:text-amber-300'
+                        }`}>
+                          {t(`taxReport.type.${row.type}`, row.type)}
+                        </span>
+                      </td>
+                      <td className="px-2 py-1.5 whitespace-nowrap tabular-nums">{fmtDate(String(row.date).slice(0, 10))}</td>
+                      <td className="px-2 py-1.5 whitespace-nowrap">
+                        <span className="font-medium">{row.reference}</span>
                         {row.isCancelled && (
                           <span className="ml-2 inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded bg-neutral-200 dark:bg-neutral-700 text-neutral-700 dark:text-neutral-300 font-semibold not-italic">
                             {t('taxReport.statusCancelled', 'Cancelled')}
@@ -443,8 +516,8 @@ export const TaxReportPage: React.FC = () => {
                         )}
                         {/* Storno + Reissue lineage markers — parity
                             with the admin invoices list so the same
-                            colour scheme distinguishes the three row
+                            colour scheme distinguishes the row kinds at
-                            kinds at a glance across both surfaces. */}
+                            a glance across both surfaces. */}
                         {row.kind === 'storno' && (
                           <span className="ml-2 inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded bg-purple-100 text-purple-800 font-semibold not-italic">
                             {t('bills.kind.storno', 'Storno')}
@@ -455,23 +528,26 @@ export const TaxReportPage: React.FC = () => {
                             {t('bills.kind.reissue', 'Reissue')}
                           </span>
                         )}
-                        {row.replacedByInvoiceNumber && (
-                          <span className="ml-1 text-xs text-neutral-500 dark:text-neutral-400 not-italic">
-                            → {row.replacedByInvoiceNumber}
-                          </span>
-                        )}
                       </td>
-                      <td className="px-2 py-1.5 truncate max-w-[180px]" title={row.customerLabel}>{row.customerLabel}</td>
+                      <td className="px-2 py-1.5 truncate max-w-[180px]" title={row.party}>{row.party}</td>
-                      <td className="px-2 py-1.5 truncate max-w-[180px]" title={row.eventName}>{row.eventName}</td>
+                      <td className="px-2 py-1.5 truncate max-w-[180px]" title={row.eventName}>
-                      <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">{Number(row.vatRate).toFixed(1)}%</td>
+                        {row.eventName || (row.type !== 'outgoing'
-                      <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">
+                          ? <span className="text-neutral-400 dark:text-neutral-500">{t('taxReport.cost.company', 'Company')}</span>
-                        {formatMinor(row.netMinor, row.currency, intlLocale)}
+                          : '')}
+                      </td>
+                      <td className="px-2 py-1.5 whitespace-nowrap">
+                        {row.type === 'outgoing'
+                          ? <span className="tabular-nums">{Number(row.vatRate).toFixed(1)}%</span>
+                          : <span className="text-xs text-neutral-500 dark:text-neutral-400">{row.taxTreatment}</span>}
                       </td>
                       <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">
-                        {formatMinor(row.vatMinor, row.currency, intlLocale)}
+                        {formatMinor(row.netMinor, report.currency, intlLocale)}
+                      </td>
+                      <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">
+                        {formatMinor(row.vatMinor, report.currency, intlLocale)}
                       </td>
                       <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap font-medium">
-                        {formatMinor(row.totalMinor, row.currency, intlLocale)}
+                        {formatMinor(row.totalMinor, report.currency, intlLocale)}
                       </td>
                       <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap"
                         title={row.skontoApplied
@@ -479,7 +555,7 @@ export const TaxReportPage: React.FC = () => {
                           : undefined}>
                         {row.skontoApplied ? (
                           <span className="text-teal-700 dark:text-teal-300">
-                            −{formatMinor(row.skontoAmountMinor, row.currency, intlLocale)}
+                            −{formatMinor(row.skontoAmountMinor, report.currency, intlLocale)}
                           </span>
                         ) : ''}
                       </td>
@@ -492,86 +568,11 @@ export const TaxReportPage: React.FC = () => {
           </Card>
           )}
 
-          {/* Cost side (#4) — incoming invoices + expenses, company or
-              event-booked. Shown as its own table beneath the revenue
-              list so the Einnahmen-Ausgaben picture is complete on one
-              page. */}
-          {hasCosts && report && (
-            <Card padding="none">
-              <div className="px-3 pt-3 pb-1">
-                <h2 className="text-sm font-semibold text-neutral-900 dark:text-neutral-100">
-                  {t('taxReport.costsTitle', 'Costs (incoming invoices + expenses)')}
-                </h2>
-              </div>
-              <div className="rounded-xl overflow-hidden">
-                <div className="overflow-x-auto">
-                  <table className="w-full text-sm">
-                    <thead className="bg-neutral-50 dark:bg-neutral-900 text-neutral-700 dark:text-neutral-300">
-                      <tr>
-                        <th className="px-2 py-2 text-right font-medium w-10">#</th>
-                        <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.col.date', 'Date')}</th>
-                        <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.cost.source', 'Type')}</th>
-                        <th className="px-2 py-2 text-left font-medium">{t('taxReport.cost.supplier', 'Supplier / description')}</th>
-                        <th className="px-2 py-2 text-left font-medium">{t('taxReport.col.event', 'Event')}</th>
-                        <th className="px-2 py-2 text-left font-medium whitespace-nowrap">{t('taxReport.cost.taxTreatment', 'Tax treatment')}</th>
-                        <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.net', 'Net')}</th>
-                        <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.vat', 'VAT')}</th>
-                        <th className="px-2 py-2 text-right font-medium whitespace-nowrap">{t('taxReport.col.total', 'Gross')}</th>
-                      </tr>
-                    </thead>
-                    <tbody className="divide-y divide-neutral-200 dark:divide-neutral-800 text-neutral-900 dark:text-neutral-100">
-                      {report.costs.rows.map((row, i) => (
-                        <tr key={`${row.source}-${row.id}`}>
-                          <td className="px-2 py-1.5 text-right tabular-nums">{i + 1}</td>
-                          <td className="px-2 py-1.5 whitespace-nowrap tabular-nums">{fmtDate(String(row.date).slice(0, 10))}</td>
-                          <td className="px-2 py-1.5 whitespace-nowrap">
-                            <span className={`inline-block px-1.5 py-0.5 text-[10px] uppercase tracking-wider rounded font-semibold ${
-                              row.source === 'incoming'
-                                ? 'bg-indigo-100 text-indigo-800 dark:bg-indigo-900/40 dark:text-indigo-300'
-                                : 'bg-amber-100 text-amber-800 dark:bg-amber-900/40 dark:text-amber-300'
-                            }`}>
-                              {row.source === 'incoming'
-                                ? t('taxReport.cost.sourceIncoming', 'Incoming')
-                                : t('taxReport.cost.sourceExpense', 'Expense')}
-                            </span>
-                          </td>
-                          <td className="px-2 py-1.5 truncate max-w-[220px]" title={row.supplierLabel || row.description}>
-                            {row.supplierLabel || row.description || '—'}
-                          </td>
-                          <td className="px-2 py-1.5 truncate max-w-[160px]" title={row.eventName}>
-                            {row.eventName || <span className="text-neutral-400 dark:text-neutral-500">{t('taxReport.cost.company', 'Company')}</span>}
-                          </td>
-                          <td className="px-2 py-1.5 whitespace-nowrap text-xs text-neutral-500 dark:text-neutral-400">{row.taxTreatment}</td>
-                          <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">
-                            {formatMinor(row.netMinor, report.currency, intlLocale)}
-                          </td>
-                          <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap">
-                            {formatMinor(row.vatMinor, report.currency, intlLocale)}
-                          </td>
-                          <td className="px-2 py-1.5 text-right tabular-nums whitespace-nowrap font-medium">
-                            {formatMinor(row.totalMinor, report.currency, intlLocale)}
-                          </td>
-                        </tr>
-                      ))}
-                    </tbody>
-                    <tfoot className="border-t-2 border-neutral-300 dark:border-neutral-700 font-semibold text-neutral-900 dark:text-neutral-100">
-                      <tr>
-                        <td className="px-2 py-2" colSpan={6}>{t('taxReport.cost.total', 'Total costs')}</td>
-                        <td className="px-2 py-2 text-right tabular-nums whitespace-nowrap">{formatMinor(report.costs.totalNet, report.currency, intlLocale)}</td>
-                        <td className="px-2 py-2 text-right tabular-nums whitespace-nowrap">{formatMinor(report.costs.totalVat, report.currency, intlLocale)}</td>
-                        <td className="px-2 py-2 text-right tabular-nums whitespace-nowrap">{formatMinor(report.costs.totalGross, report.currency, intlLocale)}</td>
-                      </tr>
-                    </tfoot>
-                  </table>
-                </div>
-              </div>
-            </Card>
-          )}
-
           {/* Legal disclaimer — tax figures are a guideline. Per project
               rule: any surface touching tax/financial output must point
-              the user at a professional. */}
+              the user at a professional. Shown whenever the ledger holds
-          {hasCosts && (
+              any cost row. */}
+          {ledgerHasCosts && (
             <p className="flex items-start gap-2 text-xs text-neutral-500 dark:text-neutral-400">
               <AlertCircle className="w-4 h-4 flex-shrink-0 mt-0.5" />
               <span>

frontend/src/services/taxReport.service.ts

@@ -87,6 +87,30 @@ export interface TaxReportSummary {
   vatPayableMinor: number;
 }
 
+/** A single row of the unified ledger (#5). Outgoing invoices carry
+ *  POSITIVE amounts; incoming invoices + expenses are NEGATIVE so the
+ *  amount columns net toward the Result and a value-sort runs
+ *  income → costs. `type` is the discriminator. */
+export interface TaxLedgerRow {
+  key: string;
+  type: 'outgoing' | 'incoming' | 'expense';
+  date: string;
+  reference: string;
+  party: string;
+  eventName: string;
+  vatRate: number | null;
+  taxTreatment: string | null;
+  status: string;
+  isCancelled: boolean;
+  isReissue: boolean;
+  kind: string | null;
+  skontoApplied: boolean;
+  skontoAmountMinor: number;
+  netMinor: number;
+  vatMinor: number;
+  totalMinor: number;
+}
+
 export interface TaxReport {
   rows: TaxReportRow[];
   totalsByVatRate: TaxReportBucket[];
@@ -101,6 +125,9 @@ export interface TaxReport {
   costsError?: string | null;
   /** Income/cost/result summary (#4). */
   summary: TaxReportSummary;
+  /** Unified, signed, typed ledger (#5) — the canonical surface for the
+   *  on-screen table + exports. Sorted by date ascending server-side. */
+  ledger: TaxLedgerRow[];
   currency: string;
   period: { from: string; to: string };
 }