Move §19/§4-Nr.-1b-UStG notice out of the summary card

Same fix invoicePdf.tsx's own unpaid-notice row already got: the
exemption/Kleinunternehmer notice used to live inside summaryBox's
narrow, right-aligned column, squeezing what's actually a full
sentence. Now a full-width sibling row below the card, same treatment
in both invoicePdf.tsx and correctionInvoicePdf.tsx, and ordered ahead
of the unpaid-notice row when both apply.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

README.md

@@ -70,7 +70,7 @@ Ships raw TypeScript/TSX source (no build step) via `main`/`types` pointing stra
 
 `InvoiceOrder.vatExempt`/`CorrectionInvoiceOrder.vatExempt` (optional, default falsy) — set by the consuming app after its own checkout confirms (live VIES lookup) that a sale qualifies as an innergemeinschaftliche Lieferung. This package never decides the exemption itself — by the time an order reaches these renderers, every item's `unitPrice` is already de-grossed (net) and `taxRatePercent` already `0`; `vatExempt` only controls **display**:
 
-- Visual PDF (`invoicePdf.tsx`/`correctionInvoicePdf.tsx`): the "enthält X% MwSt." annotation under Gesamt becomes "Steuerfreie innergemeinschaftliche Lieferung (§4 Nr. 1b UStG)" instead.
+- Visual PDF (`invoicePdf.tsx`/`correctionInvoicePdf.tsx`): the "enthält X% MwSt." annotation under Gesamt becomes "Steuerfreie innergemeinschaftliche Lieferung (§4 Nr. 1b UStG)" instead — rendered as its own full-width row below the summary card (same treatment as the Vorkasse/unpaid notice), not squeezed into the card's narrow right-aligned column. Moved out 2026-07-25, at the user's explicit request.
 - E-invoice XML (`buildEInvoiceData.ts`): VAT category `K` + VATEX-EU-IC exemption reason — see "E-invoicing" above for exactly where those fields are (and aren't) allowed to live.
 
 See the frontend repo's own README ("VAT exemption" section) for the actual VIES lookup, de-grossing math, and checkout UI this feeds from, and the Payload backend's README ("B2B checkout & VAT exemption") for the persisted `Orders.vatExempt`/`vatIdValidatedAt` fields and audit-trail reasoning.

package.json

@@ -1,6 +1,6 @@
 {
   "name": "@einfach-produktiv/invoicing",
-  "version": "0.2.4",
+  "version": "0.2.5",
   "private": true,
   "description": "Shared invoice / correction-invoice (Stornorechnung, Gutschrift) PDF generation and VAT-breakdown math, consumed as a git dependency by both the einfach-produktiv frontend and the payload backend — not published to npm.",
   "type": "module",

src/correctionInvoicePdf.tsx

@@ -96,6 +96,11 @@ const styles = StyleSheet.create({
   vatNoteRow: { flexDirection: "row", justifyContent: "space-between", paddingVertical: 1 },
   vatNoteLabel: { fontSize: 8, color: TEXT_MUTED },
   vatNoteValue: { fontSize: 8, color: TEXT_MUTED },
+  // Same fix as invoicePdf.tsx's own taxExemptionNoticeRow/Text — the
+  // §19/§4-Nr.-1b-UStG notice moved out of the narrow summaryBox card to
+  // its own full-width sibling row below it, 2026-07-25.
+  taxExemptionNoticeText: { fontSize: 9, lineHeight: 1.5, color: TEXT_MUTED, textAlign: "left" },
+  taxExemptionNoticeRow: { width: "100%", alignSelf: "stretch", marginTop: 20 },
   // `fixed` (on the element, see CorrectionInvoiceDocument below) — always
   // pinned to the bottom of the page regardless of content height above,
   // same as invoicePdf.tsx's own footer. (One of the two pre-package
@@ -346,20 +351,19 @@ function CorrectionInvoiceDocument({ kind, order, seller }: { kind: CorrectionIn
                   ordering fix as invoicePdf.tsx: "enthält X% MwSt."
                   describes Gesamt, not Netto (which has the tax already
                   taken out), so it must not read as attached to Netto. */}
-              <View style={styles.vatNotes}>
-                {order.kleinunternehmer ? (
-                  <Text style={styles.vatNoteLabel}>Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.</Text>
-                ) : order.vatExempt ? (
-                  <Text style={styles.vatNoteLabel}>Steuerfreie innergemeinschaftliche Lieferung (§4 Nr. 1b UStG)</Text>
-                ) : (
-                  rateGroups.map((g) => (
+              {/* Exempt/Kleinunternehmer orders get their own full-width
+                  notice below the card instead (see taxExemptionNoticeRow
+                  below) — same fix as invoicePdf.tsx. */}
+              {!order.kleinunternehmer && !order.vatExempt && (
+                <View style={styles.vatNotes}>
+                  {rateGroups.map((g) => (
                     <View style={styles.vatNoteRow} key={g.rate}>
                       <Text style={styles.vatNoteLabel}>enthält {g.rate}% MwSt.</Text>
                       <Text style={styles.vatNoteValue}>-{formatPrice(g.tax)}</Text>
                     </View>
-                  ))
-                )}
-              </View>
+                  ))}
+                </View>
+              )}
               {/* Netto — same reasoning as invoicePdf.tsx's own row: a
                   single well-defined figure (Gesamt minus every rate's own
                   tax, summed) regardless of how many rates are present.
@@ -383,6 +387,17 @@ function CorrectionInvoiceDocument({ kind, order, seller }: { kind: CorrectionIn
               )}
             </View>
           </View>
+          {/* Sibling of `summary`, not nested inside it — same fix as
+              invoicePdf.tsx's own taxExemptionNoticeRow. */}
+          {(order.kleinunternehmer || order.vatExempt) && (
+            <View style={styles.taxExemptionNoticeRow}>
+              <Text style={styles.taxExemptionNoticeText}>
+                {order.kleinunternehmer
+                  ? "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."
+                  : "Steuerfreie innergemeinschaftliche Lieferung (§4 Nr. 1b UStG)"}
+              </Text>
+            </View>
+          )}
         </View>
 
         <View style={styles.footer} fixed>

src/invoicePdf.tsx

@@ -64,6 +64,16 @@ const styles = StyleSheet.create({
   // important instruction than a one-line confirmation, needs to read as
   // its own section, not crowd the summary card above it.
   unpaidNoticeRow: { width: "100%", alignSelf: "stretch", marginTop: 20 },
+  // Same full-width-below-the-card treatment as unpaidNoticeText/Row
+  // above, same reasoning: the §19/§4-Nr.-1b-UStG notice used to live
+  // *inside* summaryBox (see vatNotes' own comment), where its narrow
+  // right-aligned column squeezed what's actually an important legal
+  // statement about the invoice as a whole, not a figure belonging to the
+  // Zwischensumme/Rabatt/Versand/Gesamt build-up. Moved out to its own
+  // sibling row 2026-07-25, at the user's explicit request, once the
+  // unpaid-notice fix above had already established the pattern.
+  taxExemptionNoticeText: { fontSize: 9, lineHeight: 1.5, color: TEXT_MUTED, textAlign: "left" },
+  taxExemptionNoticeRow: { width: "100%", alignSelf: "stretch", marginTop: 20 },
   table: { borderRadius: 6, overflow: "hidden", borderWidth: 1, borderColor: BORDER, marginTop: 8, marginBottom: 16 },
   tableHeader: { flexDirection: "row", backgroundColor: BG_MUTED, paddingVertical: 8, paddingHorizontal: 10 },
   // Every item row shares this same tinted background now — no more
@@ -416,30 +426,20 @@ export function InvoiceDocument({ order, seller }: { order: InvoiceOrder; seller
                 <Text style={styles.grandTotalLabel}>Gesamt</Text>
                 <Text style={styles.grandTotalValue}>{formatPrice(order.total)}</Text>
               </View>
-              <View style={styles.vatNotes}>
-                {/* Exempt orders already have every item at 0% (see this
-                    file's own InvoiceOrder.vatExempt comment) — "enthält
-                    0% MwSt.: 0,00 €" would be a meaningless thing to print,
-                    so this replaces the whole per-rate breakdown with the
-                    actual legal basis instead. Kept directly under Gesamt
-                    (not after Netto) — "enthält X% MwSt." describes what's
-                    contained in Gesamt; sandwiching Netto between the two
-                    made it read as if Netto were what contained the tax,
-                    which is backwards (Netto is the figure with tax
-                    already taken out). */}
-                {order.kleinunternehmer ? (
-                  <Text style={styles.vatNoteLabel}>Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.</Text>
-                ) : order.vatExempt ? (
-                  <Text style={styles.vatNoteLabel}>Steuerfreie innergemeinschaftliche Lieferung (§4 Nr. 1b UStG)</Text>
-                ) : (
-                  rateGroups.map((g) => (
+              {/* Exempt/Kleinunternehmer orders get their own full-width
+                  notice below the card instead (see taxExemptionNoticeRow
+                  below) — this per-rate breakdown only ever applies to the
+                  normal, non-exempt case now. */}
+              {!order.kleinunternehmer && !order.vatExempt && (
+                <View style={styles.vatNotes}>
+                  {rateGroups.map((g) => (
                     <View style={styles.vatNoteRow} key={g.rate}>
                       <Text style={styles.vatNoteLabel}>enthält {g.rate}% MwSt.</Text>
                       <Text style={styles.vatNoteValue}>{formatPrice(g.tax)}</Text>
                     </View>
-                  ))
-                )}
-              </View>
+                  ))}
+                </View>
+              )}
               {/* Netto (Gesamt minus every rate's own tax, summed — a
                   single well-defined figure regardless of how many
                   distinct rates the order actually has) — businesses read
@@ -477,9 +477,26 @@ export function InvoiceDocument({ order, seller }: { order: InvoiceOrder; seller
               </View>
             )}
           </View>
-          {/* Sibling of `summary`, not nested inside it — `summary`'s own
-              `alignItems: "flex-end"` is meant for the narrow paid-badge
-              case, not this full-width, multi-sentence instruction. */}
+          {/* Both siblings of `summary`, not nested inside it — `summary`'s
+              own `alignItems: "flex-end"` is meant for the narrow
+              paid-badge case, not these full-width, multi-sentence
+              notices. Legal notice first, payment instruction second —
+              when both apply (an unpaid, innergemeinschaftlich-exempt
+              Vorkasse order), the tax-exemption statement is the more
+              legally foundational one of the two. Yoga (react-pdf's
+              flexbox) doesn't collapse margins the way CSS does, so
+              `summary`'s own marginBottom: 24 plus each row's own
+              marginTop: 20 below still read as two clearly separated
+              blocks, not squeezed together. */}
+          {(order.kleinunternehmer || order.vatExempt) && (
+            <View style={styles.taxExemptionNoticeRow}>
+              <Text style={styles.taxExemptionNoticeText}>
+                {order.kleinunternehmer
+                  ? "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet."
+                  : "Steuerfreie innergemeinschaftliche Lieferung (§4 Nr. 1b UStG)"}
+              </Text>
+            </View>
+          )}
           {!paid && (
             <View style={styles.unpaidNoticeRow}>
               <Text style={styles.unpaidNoticeText}>