DATEV: stornierte Rechnungen im Rechnungsmonat, Pruefliste fuer den Steuerberater

- Eine spaeter stornierte Rechnung fehlte im Export ihres Rechnungsmonats, weil cancellation = true auch an der Originalrechnung steht. Sie bleibt jetzt als Erloes im Rechnungsmonat; die Stornierung wird im Monat des Stornobelegs gegengebucht (nur Belege ohne cancellation_id). - Pruefliste je Buchungsstapel als CSV (Button im Steuerberater-Bereich): Belege, die sich ohne Zusatzinformation nicht abstimmen lassen (doppelte Rechnungsnummern, Stornos ausserhalb des Systems). - Korrespondenz und offene Differenzen mit dem Steuerberater unter dev/2026-07-17-steuern/. Co-Authored-By: Claude Opus 5.5 (1M context) <noreply@anthropic.com>
2026-09-23 15:42:54 +00:00 · 2026-09-23 15:42:54 +00:00 · 1a3af17f9a
commit 1a3af17f9a
parent d01b9bca3a
12 changed files with 1058 additions and 7 deletions
--- a/tests/Feature/DatevExportCancellationTest.php
+++ b/tests/Feature/DatevExportCancellationTest.php
@ -0,0 +1,130 @@
+<?php
+
+use App\Models\Country;
+use App\Models\ShoppingOrder;
+use App\Models\UserInvoice;
+use App\Services\DatevExportService;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Facades\DB;
+use Tests\TestCase;
+
+uses(TestCase::class, RefreshDatabase::class);
+
+/**
+ * Legt eine Bestellung mit Original- und Stornorechnung an.
+ *
+ * `cancellation = true` steht an beiden Belegen; nur der Stornobeleg hat kein
+ * `cancellation_id` (siehe InvoiceRepository::cancel).
+ *
+ * @return array{original: UserInvoice, storno: UserInvoice}
+ */
+function makeCancelledInvoicePair(string $invoiceDate, string $cancellationDate): array
+{
+    $country = Country::firstOrCreate(
+        ['code' => 'DE'],
+        [
+            'phone' => '49', 'en' => 'Germany', 'de' => 'Deutschland', 'es' => 'Alemania',
+            'fr' => 'Allemagne', 'it' => 'Germania', 'ru' => 'Германия',
+        ]
+    );
+
+    $shoppingUserId = DB::table('shopping_users')->insertGetId([
+        'auth_user_id' => 0,
+        'member_id' => 0,
+        'billing_firstname' => 'Erika',
+        'billing_lastname' => 'Mustermann',
+        'billing_email' => 'erika-'.uniqid('', true).'@example.com',
+        'billing_country_id' => $country->id,
+        'shipping_country_id' => $country->id,
+        'wp_order_number' => 0,
+        'created_at' => now(), 'updated_at' => now(),
+    ]);
+
+    $order = ShoppingOrder::forceCreate([
+        'shopping_user_id' => $shoppingUserId,
+        'auth_user_id' => 0,
+        'member_id' => 0,
+        'country_id' => $country->id,
+        'user_shop_id' => 1,
+        'total' => 119.00,
+        'total_shipping' => 119.00,
+        'tax_split' => ['19' => '19.00'],
+        'net_split' => ['19' => '100.00'],
+    ]);
+
+    $original = UserInvoice::forceCreate([
+        'shopping_order_id' => $order->id,
+        'date' => $invoiceDate,
+        'month' => (int) date('n', strtotime($invoiceDate)),
+        'year' => (int) date('Y', strtotime($invoiceDate)),
+        'full_number' => '202699001',
+        'number' => 99001,
+        'status' => 2,
+    ]);
+
+    $storno = UserInvoice::forceCreate([
+        'shopping_order_id' => $order->id,
+        'date' => $cancellationDate,
+        'month' => (int) date('n', strtotime($cancellationDate)),
+        'year' => (int) date('Y', strtotime($cancellationDate)),
+        'full_number' => '202699002',
+        'number' => 99002,
+        'status' => 12,
+        'cancellation' => true,
+    ]);
+
+    $original->cancellation = true;
+    $original->cancellation_id = $storno->id;
+    $original->cancellation_date = $cancellationDate;
+    $original->save();
+
+    return ['original' => $original, 'storno' => $storno];
+}
+
+it('buys the revenue in the invoice month and reverses it in the cancellation month', function () {
+    makeCancelledInvoicePair('2026-08-15', '2026-09-03');
+
+    $service = new DatevExportService;
+
+    $august = $service->collectInvoiceLines(8, 2026)
+        ->concat($service->collectCancellationLines(8, 2026));
+
+    expect($august)->toHaveCount(1);
+    expect($august->first()['soll_haben'])->toBe('H');
+    expect($august->first()['belegfeld1'])->toBe('202699001');
+    expect(round($august->first()['amount_gross'], 2))->toBe(119.00);
+
+    $september = $service->collectInvoiceLines(9, 2026)
+        ->concat($service->collectCancellationLines(9, 2026));
+
+    expect($september)->toHaveCount(1);
+    expect($september->first()['soll_haben'])->toBe('S');
+    expect($september->first()['belegfeld1'])->toBe('202699002');
+    expect(round($september->first()['amount_gross'], 2))->toBe(119.00);
+});
+
+it('nets a same-month cancellation to zero instead of booking it twice', function () {
+    makeCancelledInvoicePair('2026-08-15', '2026-08-20');
+
+    $service = new DatevExportService;
+
+    $lines = $service->collectInvoiceLines(8, 2026)
+        ->concat($service->collectCancellationLines(8, 2026));
+
+    expect($lines)->toHaveCount(2);
+
+    $signed = $lines->sum(fn (array $line) => $line['soll_haben'] === 'S'
+        ? -$line['amount_gross']
+        : $line['amount_gross']);
+
+    expect(round($signed, 2))->toBe(0.00);
+});
+
+it('does not treat the cancelled original invoice as a cancellation document', function () {
+    makeCancelledInvoicePair('2026-08-15', '2026-08-20');
+
+    $cancellationLines = (new DatevExportService)->collectCancellationLines(8, 2026);
+
+    expect($cancellationLines)->toHaveCount(1);
+    expect($cancellationLines->first()['belegfeld1'])->toBe('202699002');
+});