Marco
ed96d36b54
Validate e-invoices / mustang (push) Successful in 23s
fonts.ts resolved the vendored Liberation Sans .ttf files via
`new URL('./assets/fonts/...', import.meta.url).pathname` — Next.js's
Turbopack/webpack bundler statically rewrites exactly that expression
into its own hashed static-asset system. Harmless in the frontend's own
build, but the Payload backend is also a Next.js app consuming this
package as a node_modules git dependency, where the hash referenced in
the compiled server code didn't match what was actually emitted to disk
— every invoice/correction-invoice admin download failed with
ENOENT: .../LiberationSans-Regular.<hash>.ttf. Not a cache issue,
reproduced identically after a from-scratch --no-cache rebuild. Fixed by
resolving the path via fileURLToPath(import.meta.url) + path.join
instead, which Turbopack does not special-case.
103 lines
22 KiB
Markdown
103 lines
22 KiB
Markdown
# @einfach-produktiv/invoicing
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Shared invoice / correction-invoice (Stornorechnung, Gutschrift) PDF generation and VAT-breakdown math, used by both:
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- `einfach-produktiv` (the Next.js storefront — generates the original invoice at checkout, plus on-demand re-downloads of both document types)
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- `payload` (the Payload CMS backend — generates the authoritative Stornorechnung/Gutschrift the moment an order's status changes)
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## Why this exists
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Before this package, `taxBreakdown.ts` and `correctionInvoicePdf.tsx` were hand-duplicated between both repos ("kept in sync by eye"). That drifted in three concrete, customer-visible ways before this package fixed it:
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1. The backend's emailed correction invoice silently dropped each line item's `variantName` (the frontend's re-download copy showed it).
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2. The backend's correction-invoice footer wasn't `position: fixed`, unlike the original invoice and the frontend's copy.
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3. The backend's correction invoice used a numeric date format (`03.07.2025`); the original invoice and the frontend's re-download copy both used a spelled-out month (`03. Juli 2025`) — so a re-downloaded document didn't match what was originally emailed.
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One canonical implementation, consumed by both repos, makes this class of drift structurally impossible instead of relying on manual vigilance.
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**2026-07-23, Phase 2:** `InvoiceSeller.bankDetails` (a free-text textarea on `company-settings`) became structured `iban`/`bic` fields — EN16931 e-invoicing wants discrete PaymentMeans data, not a paragraph a human formatted by hand. The footer's bank-details line also changed from "Bankverbindung (für Überweisung): …" to plain "Bankverbindung: IBAN … · BIC …", shown whenever either is set — it was never actually conditional on the order's payment method (that label was misleading), and there's no reason to hide it from a card/PayPal customer who might still want it (e.g. for a refund).
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**2026-07-23, Phase 3: actual e-invoicing.** `renderInvoiceEInvoice()`/`renderCorrectionInvoiceEInvoice()` (in `einvoice/`) produce a ZUGFeRD/Factur-X hybrid PDF/A-3 with an embedded EN16931 XML instead of a plain PDF — see "E-invoicing" below.
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**2026-07-23, Phase 4: CI validation.** `.gitea/workflows/validate-einvoice.yml` runs on every push/PR (via git.mk360.de's own self-hosted Gitea Actions runner) — see "CI validation (Mustang)" below.
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**2026-07-23, later the same day: B2B buyer fields + VAT exemption.** `InvoiceOrder`/`CorrectionInvoiceOrder` gained optional `companyName`/`vatId` (shown in the "An" recipient block) and `vatExempt` (innergemeinschaftliche Lieferung, §4 Nr. 1b UStG — decided by the consuming frontend's own checkout via a live VIES lookup, never guessed here) — see "VAT exemption" below.
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**2026-07-23, invoice-layout fixes.** The "Bereits beglichen" confirmation is now plain green text, not a tinted pill/box. Item-table rows share one uniform tinted background (no more alternating zebra striping). The summary card's Netto/MwSt rows were replaced with a genuinely additive Zwischensumme→Rabatt→Versand→Gesamt chain plus an "enthält X% MwSt." annotation below it — the previous layout showed Rabatt/Versand as their own rows *and* folded into the tax-rate groups below them (tax-correct, since ancillary costs are legally apportioned across rates — but double-counted visually), so the visible rows never actually summed to the printed Gesamt. Caught against a real production order, not a synthetic edge case.
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**2026-07-23, Netto row.** A dedicated "Netto" row (Gesamt minus every rate's own tax, summed) now sits between Gesamt and the "enthält X% MwSt." annotation, on every invoice type this package renders — original, Storno, and Gutschrift alike. First version skipped it on `vatExempt` orders (net and Gesamt are the same figure there, so it looked redundant) — corrected same day: it's shown unconditionally, for layout consistency across every invoice, not gated on the tax rate.
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**2026-07-24, Kleinunternehmerregelung (§19 UStG).** `InvoiceOrder`/`CorrectionInvoiceOrder` gained optional `kleinunternehmer`, a third order-level VAT treatment alongside `vatExempt` — see "Kleinunternehmerregelung" below. Takes precedence over `vatExempt` wherever both would otherwise apply (a Kleinunternehmer never charges VAT to begin with, so there's nothing left to "exempt" via the separate intra-community rule).
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**2026-07-25, Vorkasse fixes (v0.2.3).** `isPaidImmediately()` matched `paymentMethodTitle` with an exact `!==` check against the literal string `"Überweisung"` — the consuming shop renamed its Vorkasse row to `"Überweisung (Vorkasse)"` the same day (to make room for a possible future *automated* bank-transfer method, e.g. "Sofortüberweisung", routed through a real payment gateway), which would have silently made every unpaid Vorkasse invoice show "✓ Bereits beglichen". Changed to `startsWith("Überweisung")` — same "only Überweisung is the named exception" design, tolerant of a suffix qualifier on that one title. Also added an explicit instruction in the unpaid case (previously the *absence* of the paid confirmation was the only signal, no actual text): "Bitte überweisen Sie den Rechnungsbetrag unter Angabe der Bestellnummer … auf die unten stehende Bankverbindung. Die Bestellung wird nach Zahlungseingang bearbeitet (in der Regel innerhalb von 1–2 Werktagen)." — same plain-text treatment as the paid confirmation (`unpaidNoticeText`, muted rather than green — an unpaid Vorkasse invoice isn't a problem, just an expected pending state).
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**2026-07-25, unpaid-notice layout fix (v0.2.4).** The new unpaid-Vorkasse instruction (v0.2.3) reused `paidBadgeRow`, which lives inside `summary`'s `alignItems: "flex-end"` column (240pt-wide, designed for the short one-line paid confirmation) — so the longer two-sentence instruction shrank to content width and read as squeezed under the narrow summary card instead of a proper full-width note. Moved to its own sibling row (`unpaidNoticeRow`, `width: "100%"`, `marginTop: 20` vs. `paidBadgeRow`'s 10) outside `summary` entirely, left-aligned instead of right-aligned.
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**2026-07-28, embedded font (v0.2.6).** An E-Rechnung/PDF-A checker flagged that generated invoice PDFs don't embed their fonts — both `invoicePdf.tsx` and `correctionInvoicePdf.tsx` used react-pdf's built-in `Helvetica`/`Helvetica-Bold`, one of the "standard 14" PostScript fonts react-pdf never actually embeds (it just emits a `/BaseFont` reference and relies on the PDF viewer having a substitute installed). PDF/A-3 — already required by this package's own Factur-X/ZUGFeRD pipeline (see "E-invoicing" below) — has no exemption for standard fonts; every font actually used must be embedded. Fixed by vendoring `LiberationSans-Regular.ttf`/`LiberationSans-Bold.ttf` (SIL OFL-1.1, metrically identical to Helvetica/Arial — no layout shift) under `src/assets/fonts/`, registered once via `Font.register()` in the new `fonts.ts` (imported for its side effect by both PDF modules), with every `fontFamily: "Helvetica"`/`"Helvetica-Bold"` replaced by `fontFamily: "Liberation Sans"` (+ `fontWeight: "bold"` where the bold variant was used). Verified by inspecting the raw PDF bytes of a generated fixture: `/FontFile2` present, `/BaseFont` shows subset tags (e.g. `CWOPQE+LiberationSans`), `/Subtype /Type0` — i.e. actually embedded, not just referenced.
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**2026-07-30, font path broke every PDF render inside the Payload backend (v0.2.8).** `fonts.ts` (added in v0.2.6 above) resolved the vendored `.ttf` files via `new URL('./assets/fonts/...', import.meta.url).pathname` — that exact expression shape is what Next.js's Turbopack/webpack bundler statically detects and rewrites into its own hashed static-asset pipeline (`.next/server/assets/<hash>.ttf`). Harmless in the frontend's own Next.js build, but the Payload backend is *also* a Next.js app (Payload 3's standard architecture) consuming this package as a `node_modules` git dependency — there, the hash Turbopack's compiled server code referenced didn't match what it actually emitted to disk, so every single invoice/correction-invoice download in the admin failed with `ENOENT: .../LiberationSans-Regular.<hash>.ttf`. Confirmed not a stale-build-cache issue: reproduced identically even after a from-scratch `docker compose build --no-cache`. Fixed by resolving the fonts directory via `fileURLToPath(import.meta.url)` + `path.dirname`/`path.join` instead — Turbopack's special-casing only triggers on the literal `new URL(x, import.meta.url)` pattern, not an equivalent built from `node:url`/`node:path` primitives, so this resolves to the same correct absolute path at runtime without ever entering the bundler's asset-hashing path. Since `Font.register()`'s `src` field only accepts a `string` (path/URL), not a `Buffer`, there was no way to sidestep this by embedding the font bytes directly instead.
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## How this is consumed
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Not published to npm — installed as a git dependency:
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```json
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"@einfach-produktiv/invoicing": "git+https://git.mk360.de/Marco/einfach-produktiv-invoicing.git"
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```
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Ships raw TypeScript/TSX source (no build step) via `main`/`types` pointing straight at `src/index.ts`. Each consuming Next.js app must add this package to its own `next.config.ts`'s `transpilePackages` array so its own bundler compiles the source — the same pattern a monorepo tool like Turborepo uses for internal packages, just without the monorepo.
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`react` and `@react-pdf/renderer` are peer dependencies — each consumer supplies its own copy rather than this package pinning a version that could conflict.
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## Layout
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- `taxBreakdown.ts` — `computeTaxBreakdown()`, the per-VAT-rate net/tax grouping math shared by every document type here.
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- `formatters.ts` — `formatPrice()`/`formatDate()`, canonical formatting for every document.
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- `invoicePdf.tsx` — the original invoice ("Rechnung"): `InvoiceDocument`, `renderInvoicePdf()`, plus `SAMPLE_INVOICE_ORDER` (used by the frontend's Payload Live Preview for company-settings).
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- `correctionInvoicePdf.tsx` — Stornorechnung/Gutschrift: `renderCorrectionInvoicePdf()`.
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- `fonts.ts` — registers the embedded Liberation Sans font (`src/assets/fonts/`) once for both PDF modules — see the 2026-07-28 changelog entry above.
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- `seller.ts` — the shared `InvoiceSeller` type both document types render in their footer.
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- `einvoice/` — the ZUGFeRD/Factur-X layer (see "E-invoicing" below).
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## E-invoicing
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`renderInvoiceEInvoice(order, seller)` / `renderCorrectionInvoiceEInvoice(kind, order, seller)` (`einvoice/renderEInvoice.ts`) are the e-invoice equivalents of `renderInvoicePdf()`/`renderCorrectionInvoicePdf()` — same inputs, but the returned `Uint8Array` is a **Factur-X-EN16931 hybrid PDF/A-3** (a normal-looking PDF with a machine-readable `factur-x.xml` embedded), not a plain PDF. The plain renderers still exist unchanged and are still what Live Preview/etc. use — nothing about the existing visual templates changed, this only adds a post-processing step on top for the actual send/download paths.
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- **`einvoice/buildEInvoiceData.ts`** — maps `InvoiceOrder`/`CorrectionInvoiceOrder` + `InvoiceSeller` into the raw UBL-shaped `Invoice` object `@e-invoice-eu/core` expects (the library converts UBL → CII internally for Factur-X output — this package only ever builds the UBL shape, regardless of target format). Reuses `computeTaxBreakdown()` for the per-rate VAT grouping, same as the visual PDFs — one tax-math implementation feeding both the human-readable and machine-readable side of the same document.
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- Every EN16931 amount field turned out, at runtime (via the library's own ajv JSON-schema validation — **not visible in its TypeScript types at all**), to require a sibling `*@currencyID` key the moment the amount itself is present, and every quantity a `*@unitCode`. `amt()`/`qty()` return both keys at once via object spread so a call site can't add one without the other — found by actually running a sample invoice through `generate()` and reading the ajv errors, not from the library's own docs.
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- Original invoice: `InvoiceTypeCode` `380` ("Commercial invoice"). Correction invoice: `381` ("Credit note") — this library has no separate credit-note type, same `Invoice` shape either way, just the type code — with a `cac:BillingReference` pointing back at the original invoice number. Amounts stay positive either way (the credited amount, not a negative number) — EN16931/UBL convention puts the polarity in the type code, not the sign; the PDF's own visual "-{amount}" is a *display* convention layered on top (`correctionInvoicePdf.tsx`'s own `groupByTaxRate()`), not something this XML mapper re-derives independently.
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- VAT category is `S` ("Standard rated") for any positive-rate order — 19% and 7% both use `S`, with the actual percentage in `cbc:Percent`. When `order.vatExempt` is set (innergemeinschaftliche Lieferung, §4 Nr. 1b UStG), category `K` ("VAT exempt for EEA intra-community supply of goods and services") is used instead, with a `VATEX-EU-IC` exemption reason (BT-120/BT-121). When `order.kleinunternehmer` is set (§19 UStG, takes precedence over `vatExempt`), category `E` ("Exempt from tax") is used with a free-text exemption reason only — §19 UStG is a national provision with no EU-wide VATEX code, and BR-E-10 accepts the reason text alone without a code. Both `K`/`E` fields live — but **only** on `cac:TaxTotal`'s own `TaxSubtotal.TaxCategory`, never on an `InvoiceLine`'s `ClassifiedTaxCategory` or an `AllowanceCharge`'s own `TaxCategory` — `@e-invoice-eu/core`'s generated ajv schema rejects `TaxExemptionReasonCode`/`TaxExemptionReason` as "additional properties" on those two despite them being conceptually the same UBL `TaxCategory` complex type. Caught locally (a full PDF/A-3 render + hand-inflated CII XML inspection) before ever reaching Mustang. This shop has no domestic reverse-charge (`AE`) sales — only these two exemption cases exist, and they're mutually exclusive (see `VatMode` in `buildEInvoiceData.ts`).
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- Payment means: included whenever `seller.iban` is set (matching the visual PDF footer's own "always show it" behavior since Phase 2), with a `PaymentMeansCode` mapped from the order's actual `paymentMethodTitle` (`Überweisung` → `30` credit transfer, `Kreditkarte` → `48`, `PayPal` → `68`, anything unrecognized → `1` "Instrument not defined" — a payment method added in Payload doesn't need a matching code deploy here to keep e-invoice generation working). **Known gotcha, not yet fixed**: when `seller.iban` is unset, `cac:PaymentMeans` is simply omitted (`undefined`) — but `@e-invoice-eu/core`'s UBL→CII conversion then throws (`Cannot read properties of undefined (reading 'length')` inside its own `format-cii.service.ts`), unrelated to anything in this package's own code. Doesn't affect this shop's production data (this tenant's `company-settings.iban` is always set), but would break e-invoice generation entirely for any future tenant/order whose seller has no IBAN configured — worth fixing (always pass an empty array rather than `undefined`?) before that ever happens.
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- **`einvoice/countryCode.ts`** — `sellerCountry`/`order.country` are free text ("Deutschland"), not an ISO-3166 select field, but EN16931 wants a fixed two-letter code. Small closed mapping (DACH region only, this shop's actual shipping footprint), falling back to `DE`.
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- **Library: `@e-invoice-eu/core`**, format `'Factur-X-EN16931'` (the ZUGFeRD "Comfort" profile, the minimum EN16931-compliant level). Verified by actually generating a sample invoice from `SAMPLE_INVOICE_ORDER` and inflating the embedded XML stream out of the resulting PDF/A-3 by hand (the library ships no attachment-reading API of its own to check this against) — confirmed correct `CrossIndustryInvoice` XML, EN16931 guideline reference, per-rate tax breakdown, and payment means, not just "it didn't throw." Same manual-inflation verification repeated for the `vatExempt` path (2026-07-23) — confirmed `CategoryCode>K`, `ExemptionReasonCode>VATEX-EU-IC`, `ExemptionReason>Innergemeinschaftliche Lieferung` all present in the actual embedded XML, not just the pre-conversion UBL JSON. The `kleinunternehmer` path (2026-07-24) is covered by `__tests__/buildEInvoiceData.test.ts` (asserts the pre-conversion UBL `TaxCategory` shape: `E` + the §19 reason text, no code) and by its own Mustang CI fixture (`kleinunternehmer-invoice.pdf`, see "CI validation" below) — not yet manually re-verified against the hand-inflated CII XML the way `K` was; worth doing once this ships to a real Kleinunternehmer tenant.
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## VAT exemption
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`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**:
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- 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.
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- 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.
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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.
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## Kleinunternehmerregelung (§19 UStG)
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`InvoiceOrder.kleinunternehmer`/`CorrectionInvoiceOrder.kleinunternehmer` (optional, default falsy) — a **seller-level**, not order-level, business fact (whether this tenant is a small business under §19 UStG), but still snapshotted onto each order at checkout time (mirroring how `vatExempt` is already frozen there) rather than read live off the seller when an invoice renders. This matters for a reason `vatExempt` doesn't have to worry about: `vatExempt` is inherently decided per order (a live VIES lookup against that specific sale), so there's no "past" value to protect. `kleinunternehmer` is a standing tenant setting that can be toggled on/off at any time — without the snapshot, a tenant switching it later would rewrite the tax treatment of every already-issued invoice the next time it's re-rendered (e.g. a customer's "Rechnung erneut herunterladen"), which is both legally wrong (the treatment at the moment of sale is what counts) and silent. The consuming frontend's checkout is the only place this ever gets read live, from its own `company-settings.kleinunternehmer` — see that repo's README.
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Unlike `vatExempt`, this package does **not** expect `unitPrice` to be de-grossed for a `kleinunternehmer` order — a Kleinunternehmer never charged VAT in the first place, so the catalog gross price and the actual net charge are the same figure; only `taxRatePercent` becomes `0` on every item. Display:
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- Visual PDF (`invoicePdf.tsx`/`correctionInvoicePdf.tsx`): the "enthält X% MwSt." annotation under Gesamt becomes "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet." instead — takes precedence over the `vatExempt` note if (implausibly) both were ever set.
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- E-invoice XML (`buildEInvoiceData.ts`): VAT category `E` + a free-text exemption reason, no VATEX code — see "E-invoicing" above.
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- **No Netto row** (added 2026-07-24, at the user's own request) — every other invoice type still shows Netto directly under the tax note/annotation, including `vatExempt` ones, where Netto = Gesamt is a *coincidence* worth keeping for layout consistency (0% happens to apply to that one sale). For `kleinunternehmer` it isn't a coincidence — §19 UStG means no tax component ever existed on any of this tenant's invoices, so the row would just repeat Gesamt directly under the §19 notice above it instead of adding information.
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`InvoiceSeller.vatId` is now optional (`string | null`, was a plain required `string`) for the same reason — a Kleinunternehmer commonly never registers for an USt-IdNr. at all (no intra-EU trade). Every renderer treats a missing value as "omit the USt-IdNr. line/field" rather than printing an empty one: the visual PDF footer drops the whole `· USt-IdNr. …` segment, and `buildEInvoiceData.ts`'s `sellerParty()` omits `cac:PartyTaxScheme` entirely rather than emitting one with a blank `CompanyID`.
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## CI validation (Mustang)
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Every push/PR runs `.gitea/workflows/validate-einvoice.yml` against git.mk360.de's own self-hosted Gitea Actions runner (`vps-runner`, registered on the same VPS as Gitea/Payload — see `/home/marco/dev/docker/docker-compose.yml`'s `act_runner` service):
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1. `npm run fixtures:einvoice` (`scripts/generate-einvoice-fixtures.mts`) renders 4 PDFs into `.mustang-fixtures/` (gitignored, regenerated every run) — an original invoice with **two simultaneous VAT rates (19%+7%) plus a discount and shipping cost together** (the combination `SAMPLE_INVOICE_ORDER` doesn't cover), a Storno and a Gutschrift against that same order, and a separate single-rate **Kleinunternehmer** original invoice (`kleinunternehmer-invoice.pdf`, every item at 0%, category `E`) — its own fixture rather than a variant of the first, since a real Kleinunternehmer order never has a positive catalog rate to begin with.
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2. [Mustang-CLI](https://www.mustangproject.org/commandline/) (the reference ZUGFeRD/Factur-X validator, `--action validateExpectValid -d .mustang-fixtures`) checks all 4 for EN16931 + PDF/A-3 conformance in one call. Non-zero exit fails the job. The jar is downloaded pinned to a specific release + sha256 (`core-2.24.0`) rather than a floating `latest` tag, right in the workflow — no Docker image for Mustang is actively maintained by the upstream project itself, so downloading the jar directly into a `setup-java` step was simpler and more trustworthy than depending on a third-party wrapper image.
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Run the same check locally with `npm run fixtures:einvoice`, then point a locally-downloaded `Mustang-CLI-*.jar` at `.mustang-fixtures/` yourself — useful for iterating on `buildEInvoiceData.ts` without waiting on a CI round-trip.
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