Ab dem 01.07.2020 sollen 16% und 5% gelten.
Ab dem 01.01.2021 sollen wieder 19% und 7% gelten.
--- /dev/null
+-- @tag: konjunkturpaket_2020
+-- @description: Anpassung der Steuersätze für 16%/5% für Deutsche DATEV-Kontenrahmen SKR03 und SKR04
+-- @depends: release_3_5_5 konjunkturpaket_2020_SKR03 konjunkturpaket_2020_SKR04
+-- @ignore: 0
+
+-- begin;
+
+DO $$
+
+DECLARE
+ -- variables for main taxkey creation loop, not all are needed
+ _chart_id int;
+ _accno text;
+ _description text;
+ _startdates date[];
+ _tax_ids int[];
+ _taxkeyentry_id int[];
+ _taxkey_ids int[];
+ _rates numeric[];
+ _taxcharts text[];
+
+ current_taxkey record;
+ new_taxkey record;
+ _rate numeric;
+ _tax record; -- store the new tax we need to assign to a chart, e.g. 5%, 16%
+
+ _taxkey int;
+ _old_rate numeric;
+ _old_chart text;
+ _new_chart numeric;
+ _new_rate text;
+
+ _tax_conversion record;
+
+
+BEGIN
+
+IF ( select coa from defaults ) ~ 'DATEV' THEN
+
+--begin;
+--delete from taxkeys where startdate >= '2020-01-01';
+
+-- create temp table temp_taxkey_conversions (taxkey int, old_rate numeric, new_rate numeric, tax_chart_skr03 text, tax_chart_skr04 text);
+-- insert into temp_taxkey_conversions (taxkey, old_rate, new_rate, tax_chart_skr03, tax_chart_skr04) values
+---- (2, 0.07, 0.05, '1773', '3803'), -- 5% case is handled by skr03 case -> needs different automatic chart: 1773 Umsatzsteuer 5% (SKR03, instead of 1771 Umsatzsteuer 7%) or 3803 Umsatzsteuer 5%
+-- -- (8, 0.07, 0.05, null, null),
+-- -- (3, 0.19, 0.16, null, null),
+-- -- (9, 0.19, 0.16, null, null),
+-- (13, 0.19, 0.16, null, null);
+
+
+create temp table temp_taxkey_conversions (taxkey int, old_rate numeric, old_chart text, new_rate numeric, new_chart text);
+
+IF ( select coa from defaults ) = 'Germany-DATEV-SKR03EU' THEN
+ insert into temp_taxkey_conversions (taxkey, old_rate, old_chart, new_rate, new_chart)
+ values (9, 0.19, '1576', 0.16, '1575'),
+ (8, 0.07, '1571', 0.05, '1568'),
+ (3, 0.19, '1776', 0.16, '1575'),
+ (2, 0.07, '1771', 0.05, '1775');
+ --1776 => 19%
+ --1775 => 16%
+ --1775 => 5%
+ --1771 => 7%
+ --
+ --VSt:
+ --1576 => 19%
+ --1575 => 16%
+ --1568 => 5%
+ --1571 => 7%
+
+ ELSE -- Germany-DATEV-SKR04EU
+ insert into temp_taxkey_conversions (taxkey, old_rate, old_chart, new_rate, new_chart)
+ values (9, 0.19, '1406', 0.16, '1405'),
+ (8, 0.07, '1401', 0.05, '1403'),
+ (3, 0.19, '3806', 0.16, '3805'),
+ (2, 0.07, '3801', 0.05, '3803');
+ END IF;
+
+ FOR _chart_id, _accno, _description, _startdates, _tax_ids, _taxkeyentry_id, _taxkey_ids, _rates, _taxcharts IN
+
+ select c.id as chart_id,
+ c.accno,
+ c.description,
+ array_agg(t.startdate order by t.startdate desc) as startdates,
+ array_agg(t.tax_id order by t.startdate desc) as tax_ids,
+ array_agg(t.id order by t.startdate desc) as taxkeyentry_id,
+ array_agg(t.taxkey_id order by t.startdate desc) as taxkey_ids,
+ array_agg(tax.rate order by t.startdate desc) as rates,
+ array_agg(tc.accno order by t.startdate desc) as taxcharts
+ from taxkeys t
+ left join chart c on (c.id = t.chart_id)
+ left join tax on (tax.id = t.tax_id)
+ left join chart tc on (tax.chart_id = tc.id)
+ where t.taxkey_id in (select taxkey from temp_taxkey_conversions) -- 2, 3, 8, 9
+ -- and (c.accno = '8400') -- debug
+ -- you can't filter for valid taxrates 19% or 7% here, as that would still leave the 16% rates as the current one
+ group by c.id,
+ c.accno,
+ c.description
+ order by c.accno
+
+ -- example output for human debugging:
+ -- chart_id | accno | description | startdates | tax_ids | taxkeyentry_id | taxkey_ids | rates | taxcharts
+ -- ----------+-------+---------------------+-------------------------+-----------+----------------+------------+-------------------+-------------
+ -- 184 | 8400 | Erlöse 16%/19% USt. | {2007-01-01,1970-01-01} | {777,379} | {793,676} | {3,3} | {0.19000,0.16000} | {1776,1775}
+
+ -- each chart with one of the applicable taxkeys should receive two new entries, one starting on 01.07.2020, the other on 01.01.2021
+ LOOP
+ -- 1. create new taxkey entry on 2020-07-01, using the active taxkey on 2020-06-30 as a template, but linking to a tax with a different tax rate
+ -- 2. create new taxkey entry on 2021-01-01, using the active taxkey on 2020-06-30 as a template, but with the new date
+
+
+ -- fetch tax information for 2020-06-30, one day before the change, this should also be the first entry in the ordered array aggregates
+ -- this can be used as the template for the reset on 2021-01-01
+
+ -- raise notice 'looking up current taxkey for chart % and taxkey %', (select accno from chart where id = _chart_id), _taxkey_ids[1];
+ select into current_taxkey tk.*, t.rate, t.taxkey
+ from taxkeys tk
+ left join tax t on (t.id = tk.tax_id)
+ where tk.taxkey_id = _taxkey_ids[1] -- assume taxkey never changed, use the first one
+ and tk.chart_id = _chart_id
+ and tk.startdate <= '2020-06-30'
+ order by tk.startdate desc
+ limit 1;
+ -- RAISE NOTICE 'found current_taxkey = %', current_taxkey;
+ IF current_taxkey is null then continue; end if;
+ -- RAISE NOTICE 'found chart % with current startdate % and taxkey % (current: %), rate = %', _accno, current_taxkey.startdate, _taxkey_ids[1], current_taxkey.taxkey, current_taxkey.rate;
+
+ -- RAISE NOTICE 'current_taxkey = %', current_taxkey;
+ -- RAISE NOTICE 'looking up tkc for chart_id % and taxkey %', _chart_id, current_taxkey.taxkey;
+
+ select into _taxkey, _old_rate, _old_chart, _new_chart, _new_rate
+ taxkey, old_rate, old_chart, new_chart, new_rate
+ from temp_taxkey_conversions tkc
+ where tkc.taxkey = current_taxkey.taxkey
+ and tkc.old_rate = current_taxkey.rate;
+ -- and tkc.new_chart = current_taxkey.new_chart;
+
+ -- raise notice '_old_rate = %, _new_rate = %', _old_rate, _new_rate;
+
+ -- don't do anything if current taxrate is 0, which might be the case for taxkey 13, if they were configured in that way
+ IF current_taxkey.rate != 0 THEN -- debug
+
+ -- _rate := null;
+
+ -- IF current_taxkey.rate = 0.19 THEN _rate := 0.16; END IF;
+ -- IF current_taxkey.rate = 0.07 THEN _rate := 0.05; END IF;
+ IF _old_rate is NULL THEN
+
+ -- option A: ignore rates which don't make sense, useful for upgrade mode
+ -- option B: throw exception, useful for manually testing script
+
+ -- A:
+ -- if the rate on 2020-06-30 is neither 19 or 7, simply ignore it, it is obviously not configured correctly
+ -- This is the case for SKR03 and chart 8315 (taxkey 13)
+ -- It might be better to throw an exception, however then the test cases don't run. Or just fix the chart via an upgrade script!
+ CONTINUE;
+
+ -- B:
+ -- RAISE EXCEPTION 'illegal current taxrate % on 2020-06-30 (startdate = %) for chart % with taxkey %, should be either 0.19 or 0.07',
+ -- current_taxkey.rate, current_taxkey.startdate,
+ -- (select accno from chart where id = current_taxkey.chart_id),
+ -- current_taxkey.taxkey_id;
+ END IF;
+ -- RAISE NOTICE 'current_taxkey.rate = %, desired rate = %, looking for taxkey_id %', current_taxkey.rate, _rate, _taxkey_ids[1];
+
+ -- if a chart was created way after 2007 and only ever configured for
+ -- 19%, never 16%, which is the case for SKR04 and taxkey 13, there will only be 3
+ -- taxkeys per chart after adding the two new ones
+
+ -- RAISE NOTICE 'searching for tax with taxkey % and rate %', _taxkey_ids[1], _rate;
+ select into _tax
+ *
+ from tax
+ where tax.rate = _old_rate
+ and tax.taxkey = _taxkey_ids[1]
+ order by itime desc
+ limit 1; -- look up tax with same taxkey but corresponding rate. As there will now be two entries for e.g. taxkey 9 with rate of 0.16, the old pre-2007 entry and the new 2020-entry. They can only be differentiated by their (automatic tax) chart_id, or during this upgrade script, via itime, use the later one
+ -- this also assumes taxkeys never change
+ -- RAISE NOTICE 'tax = %', _tax;
+
+ -- insert into taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ -- values ( (select id from chart where accno = 'kkkkgtkttttkk current_taxkey.chart_id, _tax.id, _tax.taxkey, current_taxkey.pos_ustva, '2020-07-01');
+ END IF;
+
+ -- raise notice 'inserting taxkey';
+ insert into taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate )
+ values (_chart_id,
+ (select id from tax where taxkey = current_taxkey.taxkey and rate = _new_rate::numeric),
+ current_taxkey.taxkey, -- 2, 3, 8, 9
+ current_taxkey.pos_ustva, '2020-07-01');
+
+ -- finally insert a copy of the taxkey on 2020-06-30 with the new startdate 2021-01-01, thereby resetting the tax rates again
+ insert into taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ values (_chart_id,
+ current_taxkey.tax_id,
+ current_taxkey.taxkey,
+ current_taxkey.pos_ustva, '2021-01-01');
+
+ -- RAISE NOTICE 'inserted 2 taxkeys for chart % with taxkey %', (select accno from chart where id = current_taxkey.chart_id), current_taxkey.taxkey_id;
+ END LOOP; --
+END IF; -- DATEV coa
+
+END $$;
+
+drop table temp_taxkey_conversions;
+
+-- select * from taxkeys where startdate >= '2020-01-01';
+-- rollback;
--- /dev/null
+-- @tag: konjunkturpaket_2020_SKR03
+-- @description: Anpassung des Deutschen DATEV-Kontenrahmen für SKR03 Konjunkturpaket
+-- @depends: release_3_5_5
+-- @ignore: 0
+
+-- TODO:
+-- how to deal with old 16% charts in SKR03?
+-- A) move to their correct taxkeys, 5 and 8, like for SKR04
+-- and then create new versions of 3 and 9 with same taxkey
+-- UST 5%, already exists in SKR03, so rename it, but also add new taxkeys
+
+-- DEBUG
+
+DO $$
+BEGIN
+
+IF ( select coa from defaults ) = 'Germany-DATEV-SKR03EU' THEN
+
+ UPDATE tax SET taxdescription = 'OLD ' || taxdescription WHERE (taxkey = 3 or taxkey = 9) and rate = 0.16;
+
+ -- rename some of the charts
+ UPDATE chart SET description = 'Umsatzsteuer 5 %' where accno = '1773';
+
+ -- rename charts if they weren't 't already changed
+ UPDATE chart SET description = 'Erlöse 19 % / 16 % USt' where accno = '8400' and description = 'Erlöse 16%/19% USt.';
+ UPDATE chart SET description = 'Erlöse 7 % / 5 % USt' where accno = '8300' and description = 'Erlöse 7%USt';
+
+ -- move old 16% taxkeys to their proper taxkeys, should be 5 and 7
+ UPDATE tax SET taxkey = 5 WHERE taxkey = 3 and rate = 0.16;
+ UPDATE tax SET taxkey = 7 WHERE taxkey = 9 and rate = 0.16;
+
+
+ -- new charts
+ INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik)
+ VALUES ('8732','Gewährte Skonti 5% USt','A', 'I', 'AR_paid', 2, 1, null,1, 't');
+
+ -- SKR03
+ -- datev reactivated the previously reserved chart 1775 in 2020, but it still exists in kivitendo (at least for SKR03) with a taxkey starting from 2007 and pointing to the existing automatic tax chart 1775
+ -- so we don't need to to anything!
+ -- 3 | 0.16000 | Umsatzsteuer | 1775 | Umsatzsteuer 16%
+
+ -- rename old 8735 to 8736
+ UPDATE chart SET accno = '8736', description = 'Gewährte Skonti 19 % USt' where accno = '8735' and description = 'Gewährte Skonti 16%/19% USt.';
+ -- create new 8735 with 16%
+
+ -- create new 16% chart for Gewährte Skonti
+ INSERT INTO chart(accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik, pos_er)
+ VALUES ('8735','Gewährte Skonti 16 % USt', 'A', 'I', 'AR_paid', 3, 1, null, 1, 't', 1);
+
+ -- create new chart for Abziehbare Vorsteuer 5 % with taxkey 8
+ INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik, pos_er)
+ VALUES ('1568','Abziehbare Vorsteuer 5 %','A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', 8, null, null, 27, 't', 27);
+
+ -- taxkeys can't be inserted until the new taxes exist
+
+ INSERT INTO tax (chart_id, rate, taxkey, taxdescription, chart_categories, skonto_sales_chart_id, skonto_purchase_chart_id)
+ VALUES ( (select id from chart where accno = '1773'), 0.05, 2, 'Umsatzsteuer', 'I', (select id from chart where accno = '8732'), null),
+ ( (select id from chart where accno = '1775'), 0.16, 3, 'Umsatzsteuer', 'I', (select id from chart where accno = '8735'), null),
+ ( (select id from chart where accno = '1575'), 0.16, 9, 'Vorsteuer', 'E', null, (select id from chart where accno = '3735')),
+ ( (select id from chart where accno = '1568'), 0.05, 8, 'Vorsteuer', 'E', null, (select id from chart where accno = '3732'));
+
+ UPDATE tax SET skonto_sales_chart_id = (select id from chart where accno = '8735') where taxkey = 3 and rate = 0.16 and skonto_sales_chart_id is null;
+
+ -- new taxkeys for 5% and 16% only need one startdate, not valid before and won't change back to anything later
+ -- these taxkeys won't be valid on 2020-06-30, so won't be affected later by big taxkeys update
+ INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ VALUES ( (select id from chart where accno = '8732'), (select id from tax where rate = 0.05 and taxkey = 2 and chart_id = (select id from chart where accno = '1773')), 2, 861, '2020-07-01');
+
+ INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ VALUES ( (select id from chart where accno = '8735'), (select id from tax where rate = 0.16 and taxkey = 3 and chart_id = (select id from chart where accno = '1775')), 3, 81, '2020-07-01');
+
+ -- INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ -- VALUES ( (select id from chart where accno = '8400'), (select id from tax where rate = 0.16 and taxkey = 3 and chart_id = (select id from chart where accno = '1775')), 3, 81, '2020-07-01'); -- is 81 correct, or 51?
+
+ -- INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ -- VALUES ( (select id from chart where accno = '8400'), (select id from tax where rate = 0.19 and taxkey = 3 and chart_id = (select id from chart where accno = '1776')), 3, 81, '2021-01-01');
+
+ -- the taxkeys for the existing charts will be updated in a later update
+END IF;
+
+END $$;
+
+
+-- select t.taxkey,
+-- t.rate,
+-- t.taxdescription,
+-- c.accno,
+-- c.description
+-- from tax t
+-- left join chart c on (c.id = t.chart_id)
+--order by t.taxkey;
+-- taxkey | rate | taxdescription | accno | description
+----------+---------+--------------------------------------------------------------+-------+------------------------------------------------
+-- 0 | 0.00000 | Keine Steuer | ☠ | ☠
+-- 1 | 0.00000 | USt-frei | ☠ | ☠
+-- 2 | 0.07000 | Umsatzsteuer | 1771 | Umsatzsteuer 7%
+-- 3 | 0.19000 | Umsatzsteuer | 1776 | Umsatzsteuer 19 %
+-- 3 | 0.16000 | Umsatzsteuer | 1775 | Umsatzsteuer 16%
+-- 8 | 0.07000 | Vorsteuer | 1571 | Abziehbare Vorsteuer 7%
+-- 9 | 0.16000 | Vorsteuer | 1575 | Abziehbare Vorsteuer 16%
+-- 9 | 0.19000 | Vorsteuer | 1576 | Abziehbare Vorsteuer 19 %
+-- 10 | 0.00000 | Im anderen EU-Staat steuerpflichtige Lieferung | 1767 | Im anderen EG-Staat steuerpfl. Lieferung
+-- 11 | 0.00000 | Steuerfreie innergem. Lieferung an Abnehmer mit Id.-Nr. | ☠ | ☠
+-- 12 | 0.07000 | Steuerpflichtige EG-Lieferung zum ermäßigten Steuersatz | 1772 | Umsatzsteuer 7% innergem.Erwerb
+-- 13 | 0.19000 | Steuerpflichtige EG-Lieferung zum vollen Steuersatz | 1774 | Umsatzsteuer aus innergem. Erwerb 19 %
+-- 13 | 0.16000 | Steuerpflichtige EG-Lieferung zum vollen Steuersatz | 1773 | Umsatzsteuer 16% innergem.Erwerb
+-- 18 | 0.07000 | Steuerpflichtiger innergem. Erwerb zum ermäßigten Steuersatz | 1572 | Abziehbare Vorsteuer 7% innergem. Erwerb
+-- 19 | 0.19000 | Steuerpflichtiger innergem. Erwerb zum vollen Steuersatz | 1574 | Abziehbare Vorsteuer aus innergem. Erwerb 19 %
+-- 19 | 0.16000 | Steuerpflichtiger innergem. Erwerb zum vollen Steuersatz | 1572 | Abziehbare Vorsteuer 7% innergem. Erwerb
--- /dev/null
+-- @tag: konjunkturpaket_2020_SKR04
+-- @description: Anpassung des Deutschen DATEV-Kontenrahmen für SKR04 Konjunkturpaket
+-- @depends: release_3_5_5
+-- @ignore: 0
+
+-- TODO:
+-- how to deal with old 16% charts in SKR03?
+-- A) move to their correct taxkeys, 5 and 8, like for SKR04
+-- and then create new versions of 3 and 9 with same taxkey
+-- UST 5%, already exists in SKR03, so rename it, but also add new taxkeys
+
+
+DO $$
+BEGIN
+
+IF ( select coa from defaults ) = 'Germany-DATEV-SKR04EU' THEN
+
+ -- DEBUG
+
+ UPDATE chart set description = 'Abziehbare Vorsteuer 5 %', taxkey_id = 8 where accno = '1403' and description = 'Abziehbare Vorsteuer aus innergemeinschftl. Erwerb 16%';
+
+ UPDATE chart set description = 'Umsatzsteuer 5 %', taxkey_id = 2 where accno = '3803' and description = 'Umsatzsteuer aus innergemeinschftl. Erwerb 16%';
+
+ -- create new chart for Abziehbare Vorsteuer 5 % with taxkey 8
+ -- INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik, pos_er)
+ -- VALUES ('1403','Abziehbare Vorsteuer 5 %','A', 'E', 'AP_tax:IC_taxpart:IC_taxservice', 8, null, null, 27, 'f', 27);
+
+ UPDATE tax SET taxdescription = 'OLD ' || taxdescription WHERE (taxkey = 5 or taxkey = 7); -- and rate = 0.16;
+
+ UPDATE taxkeys SET tax_id = (SELECT id FROM tax WHERE taxkey = 5 and rate = 0.16)
+ WHERE chart_id = (SELECT id FROM chart where accno = '4400')
+ AND startdate = '1970-01-01';
+
+ -- rename charts if they weren't 't already changed
+ -- UPDATE chart SET description = 'Erlöse 19 % / 16 % USt' where accno = '8400' and description = 'Erlöse 16%/19% USt.';
+ -- UPDATE chart SET description = 'Erlöse 7 % / 5 % USt' where accno = '8300' and description = 'Erlöse 7%USt';
+
+ -- move old 16% taxkeys to their proper taxkeys, should be 5 and 7
+ -- UPDATE tax SET taxkey = 5 WHERE taxkey = 3 and rate = 0.16;
+ -- UPDATE tax SET taxkey = 7 WHERE taxkey = 9 and rate = 0.16;
+
+
+ -- new charts for 5%
+ INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik)
+ VALUES ('4732','Gewährte Skonti 5 % USt','A', 'I', 'AR_paid', 2, 1, null, 1, 't');
+ INSERT INTO chart (accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik)
+ VALUES ('5732','Erhaltene Skonti 5 % Vorsteuer','A', 'E', 'AP_paid', 8, 4, null, null, 't');
+
+
+ -- SKR03
+ -- datev reactivated the previously reserved chart 1775 in 2020, but it still exists in kivitendo (at least for SKR03) with a taxkey starting from 2007 and pointing to the existing automatic tax chart 1775
+ -- so we don't need to to anything!
+ -- 3 | 0.16000 | Umsatzsteuer | 1775 | Umsatzsteuer 16%
+
+ -- rename old 8735 to 8736
+ -- UPDATE chart SET accno = '8736', description = 'Gewährte Skonti 19 % USt' where accno = '8735' and description = 'Gewährte Skonti 16%/19% USt.';
+ -- create new 8735 with 16%
+
+ -- create new 16% chart for Gewährte Skonti
+ INSERT INTO chart(accno, description, charttype, category, link, taxkey_id, pos_bwa, pos_bilanz, pos_eur, datevautomatik, pos_er)
+ VALUES ('8735','Gewährte Skonti 16 % USt', 'A', 'I', 'AR_paid', 3, 1, null, 1, 't', 1);
+
+
+ -- taxkeys can't be inserted until the new taxes exist
+
+ INSERT INTO tax (chart_id, rate, taxkey, taxdescription, chart_categories, skonto_sales_chart_id, skonto_purchase_chart_id)
+ VALUES ( (select id from chart where accno = '3803'), 0.05, 2, 'Umsatzsteuer', 'I', (select id from chart where accno = '4732'), null), -- ok
+ ( (select id from chart where accno = '3805'), 0.16, 3, 'Umsatzsteuer', 'I', (select id from chart where accno = '4735'), null),
+ ( (select id from chart where accno = '1405'), 0.16, 9, 'Vorsteuer', 'E', null, (select id from chart where accno = '5735')),
+ ( (select id from chart where accno = '1403'), 0.05, 8, 'Vorsteuer', 'E', null, (select id from chart where accno = '5732'));
+
+ -- UPDATE tax SET skonto_sales_chart_id = (select id from chart where accno = '8735') where taxkey = 3 and rate = 0.16 and skonto_sales_chart_id is null;
+
+ -- new taxkeys for 5% and 16% only need one startdate, not valid before and won't change back to anything later
+ -- these taxkeys won't be valid on 2020-06-30, so won't be affected later by big taxkeys update
+ INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ VALUES ( (select id from chart where accno = '4732'),
+ ( select id from tax where rate = 0.05 and taxkey = 2 and chart_id = (select id from chart where accno = '3803')), 2, 861, '2020-07-01'); -- is ustva correct?
+
+ INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ VALUES ( (select id from chart where accno = '5732'),
+ (select id from tax where rate = 0.05 and taxkey = 8 and chart_id = (select id from chart where accno = '1403')), 8, 861, '2020-07-01'); -- is ustva correct?
+ -- INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ -- VALUES ( (select id from chart where accno = '8735'), (select id from tax where rate = 0.16 and taxkey = 3 and chart_id = (select id from chart where accno = '1775')), 3, 81, '2020-07-01');
+
+ -- INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ -- VALUES ( (select id from chart where accno = '8400'), (select id from tax where rate = 0.16 and taxkey = 3 and chart_id = (select id from chart where accno = '1775')), 3, 81, '2020-07-01'); -- is 81 correct, or 51?
+
+ -- INSERT INTO taxkeys (chart_id, tax_id, taxkey_id, pos_ustva, startdate)
+ -- VALUES ( (select id from chart where accno = '8400'), (select id from tax where rate = 0.19 and taxkey = 3 and chart_id = (select id from chart where accno = '1776')), 3, 81, '2021-01-01');
+
+ -- the taxkeys for the existing charts will be updated in a later update
+END IF;
+
+END $$;
+
+
+-- do the same for all other accounts linked to 9
+
+
+-- select t.taxkey,
+-- t.rate,
+-- t.taxdescription,
+-- c.accno,
+-- c.description
+-- from tax t
+-- left join chart c on (c.id = t.chart_id)
+-- ;
+-- taxkey | rate | taxdescription | accno | description
+-- --------+---------+--------------------------------------------------------------+-------+--------------------------------------------------------
+-- 8 | 0.07000 | Vorsteuer | 1401 | Abziehbare Vorsteuer 7%
+-- 18 | 0.07000 | Steuerpflichtiger innergem. Erwerb zum ermäßigten Steuersatz | 1402 | Abziehbare Vorsteuer aus innergemeinschftl. Erwerb
+-- 17 | 0.16000 | Steuerpflicht. EG-Erwerb | 1403 | Abziehbare Vorsteuer aus innergemeinschftl. Erwerb 16%
+-- 19 | 0.19000 | Steuerpflichtiger innergem. Erwerb zum vollen Steuersatz | 1404 | Abziehbare Vorsteuer aus innergemeinschftl. Erwerb 19%
+-- 7 | 0.16000 | Vorsteuer | 1405 | Abziehbare Vorsteuer 16%
+-- 9 | 0.19000 | Vorsteuer | 1406 | Abziehbare Vorsteuer 19 %
+-- 9 | 0.19000 | Vorsteuer | 1406 | Abziehbare Vorsteuer 19 %
+-- 2 | 0.07000 | Umsatzsteuer | 3801 | Umsatzsteuer 7%
+-- 12 | 0.07000 | Steuerpflichtige EG-Lieferung zum ermäßigten Steuersatz | 3802 | Umsatzsteuer aus innergemeinschftl. Erwerb
+-- 15 | 0.16000 | Steuerpflicht. EG-Lieferungen% | 3803 | Umsatzsteuer aus innergemeinschftl. Erwerb 16%
+-- 13 | 0.19000 | Steuerpflichtige EG-Lieferung zum vollen Steuersatz | 3804 | Umsatzsteuer aus innergemeinschftl. Erwerb 19%
+-- 5 | 0.16000 | Umsatzsteuer | 3805 | Umsatzsteuer 16%
+-- 3 | 0.19000 | Umsatzsteuer | 3806 | Umsatzsteuer 19%
+-- 3 | 0.19000 | Umsatzsteuer | 3806 | Umsatzsteuer 19%
+-- 1 | 0.00000 | USt-frei | ☠ | ☠
+-- 11 | 0.00000 | Steuerfreie innergem. Lieferung an Abnehmer mit Id.-Nr. | ☠ | ☠
+-- 0 | 0.00000 | Keine Steuer | ☠ | ☠
+-- 10 | 0.00000 | Im anderen EU-Staat steuerpflichtige Lieferung | ☠ | ☠
--- /dev/null
+use Test::More tests => 38;
+use Test::Deep qw(cmp_deeply);
+
+use strict;
+
+use lib 't';
+use utf8;
+
+use Support::TestSetup;
+use Test::Exception;
+
+use SL::DB::Customer;
+use SL::DB::Vendor;
+use SL::DB::Invoice;
+use SL::DB::GLTransaction;
+use SL::DB::Part;
+use SL::DBUtils qw(selectall_hashref_query);
+use SL::Dev::Record qw(:ALL);
+use SL::Dev::CustomerVendor qw(new_customer new_vendor);
+use SL::Dev::Part qw(new_part);
+use Data::Dumper;
+
+Support::TestSetup::login();
+my $dbh = SL::DB->client->dbh;
+
+my $test_kontenrahmen = 'skr03';
+
+clear_up();
+
+# TODOs: Storno muß noch korrekt funktionieren
+# neue Konten für 5% anlegen
+# Leistungszeitraum vs. Datum Zuord. Steuerperiodest
+
+note('checking if all tax entries exist for Konjunkturprogramm');
+
+# create dates to test on
+my $date_2006 = DateTime->new(year => 2006, month => 6, day => 15);
+my $date_2020_1 = DateTime->new(year => 2020, month => 6, day => 15);
+my $date_2020_2 = DateTime->new(year => 2020, month => 7, day => 15);
+my $date_2021 = DateTime->new(year => 2021, month => 1, day => 15);
+
+# The only way to discern the pre-2007 16% tax from the 2020 16% tax is by
+# their configured automatic tax charts, so look them up here:
+
+my ($chart_vst_19, $chart_vst_16, $chart_vst_5, $chart_vst_7);
+my ($chart_ust_19, $chart_ust_16, $chart_ust_5, $chart_ust_7);
+my ($income_19_accno, $income_7_accno);
+my ($ar_accno, $ap_accno);
+my ($chart_reisekosten_accno, $chart_cash_accno, $chart_bank_accno);
+
+
+if ( $test_kontenrahmen eq 'skr03' ) {
+
+ is(SL::DB::Default->get->coa, 'Germany-DATEV-SKR03EU', "coa SKR03 ok");
+
+ $chart_vst_19 = '1776';
+ $chart_vst_16 = '1775';
+ $chart_vst_5 = '1773';
+ $chart_vst_7 = '1771';
+
+ $chart_ust_19 = '1576';
+ $chart_ust_16 = '1575';
+ $chart_ust_5 = '1568';
+ $chart_ust_7 = '1571';
+
+ $income_19_accno = '8400';
+ $income_7_accno = '8300';
+
+ $chart_reisekosten_accno = 4660;
+ $chart_cash_accno = 1000;
+
+ $ar_accno = 1400;
+ $ap_accno = 1600;
+
+} elsif ( $test_kontenrahmen eq 'skr04') { # skr04 - test can be ran manually by running t/000setup_database.t with coa for SKR04
+ is(SL::DB::Default->get->coa, 'Germany-DATEV-SKR04EU', "coa SKR04 ok");
+ $chart_ust_19 = '1406';
+ $chart_ust_16 = '1405';
+ $chart_ust_5 = '1403';
+ $chart_ust_7 = '1401';
+
+ $chart_vst_19 = '3806';
+ $chart_vst_16 = '3805';
+ $chart_vst_5 = '3803';
+ $chart_vst_7 = '3801';
+
+ $income_19_accno = '4400';
+ $income_7_accno = '4300';
+
+ $chart_reisekosten_accno = 6650;
+ $chart_cash_accno = 1600;
+
+ $ar_accno = 1200;
+ $ap_accno = 3300;
+}
+
+my $tax_vst_19 = SL::DB::Manager::Chart->find_by(accno => $chart_vst_19) or die; # 19%
+my $tax_vst_16 = SL::DB::Manager::Chart->find_by(accno => $chart_vst_16) or die; # 16%
+my $tax_vst_5 = SL::DB::Manager::Chart->find_by(accno => $chart_vst_5 ) or die; # 5%
+my $tax_vst_7 = SL::DB::Manager::Chart->find_by(accno => $chart_vst_7 ) or die; # 7%
+
+my $tax_ust_19 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_19) or die; # 19%
+my $tax_ust_16 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_16) or die; # 16%
+my $tax_ust_5 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_5) or die; # 5%
+my $tax_ust_7 = SL::DB::Manager::Chart->find_by(accno => $chart_ust_7) or die; # 7%
+
+my $chart_income_19 = SL::DB::Manager::Chart->find_by(accno => $income_19_accno) or die;
+my $chart_income_7 = SL::DB::Manager::Chart->find_by(accno => $income_7_accno) or die;
+
+my $chart_reisekosten = SL::DB::Manager::Chart->find_by(accno => $chart_reisekosten_accno) or die;
+my $chart_cash = SL::DB::Manager::Chart->find_by(accno => $chart_cash_accno) or die;
+
+is(defined SL::DB::Manager::Tax->find_by(taxkey => 2, rate => 0.05), 1, "tax for taxkey 2 with 5% was created ok");
+is(defined SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.16, chart_id => $tax_vst_16->id), 1, "new sales tax for taxkey 3 with 16% exists ok");
+is(defined SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.19, chart_id => $tax_vst_19->id), 1, "old sales tax for taxkey 3 with 19% exists ok");
+is(defined SL::DB::Manager::Tax->find_by(taxkey => 5, rate => 0.16, chart_id => $tax_vst_16->id), 1, "new sales tax for taxkey 5 with 16% exists ok");
+
+is(defined SL::DB::Manager::Tax->find_by(taxkey => 7, rate => 0.16, chart_id => $tax_ust_16->id), 1, "old purchase tax for taxkey 7 with 16% exists ok");
+# is(defined SL::DB::Manager::Tax->find_by(taxkey => 8, rate => 0.07, chart_id => $tax_ust_16->id), 1, "old purchase tax for taxkey 7 with 16% exists ok");
+is(defined SL::DB::Manager::Tax->find_by(taxkey => 9, rate => 0.19, chart_id => $tax_ust_19->id), 1, "old purchase tax for taxkey 9 with 19% exists ok");
+is(defined SL::DB::Manager::Tax->find_by(taxkey => 9, rate => 0.16, chart_id => $tax_ust_16->id), 1, "new purchase tax for taxkey 9 with 16% exists ok");
+
+my $vendor = new_vendor( name => 'Testvendor')->save;
+my $customer = new_customer(name => 'Testcustomer')->save;
+
+# cmp_ok($chart_income_7->get_active_taxkey($date_2020_1)->tax->rate, '==', 0.07, "get_active_taxkey rate for 8300 in 2020_1 ok");
+# cmp_ok($chart_income_7->get_active_taxkey($date_2020_2)->tax->rate, '==', 0.05, "get_active_taxkey rate for 8300 in 2020_2 ok");
+# cmp_ok($chart_income_7->get_active_taxkey($date_2021 )->tax->rate, '==', 0.07, "get_active_taxkey rate for 8300 in 2021 ok");
+cmp_ok($chart_income_7->get_active_taxkey($date_2020_1)->tax->rate, '==', 0.07, "get_active_taxkey rate for $income_7_accno in 2020_1 ok");
+cmp_ok($chart_income_7->get_active_taxkey($date_2020_2)->tax->rate, '==', 0.05, "get_active_taxkey rate for $income_7_accno in 2020_2 ok");
+cmp_ok($chart_income_7->get_active_taxkey($date_2021 )->tax->rate, '==', 0.07, "get_active_taxkey rate for $income_7_accno in 2021 ok");
+cmp_ok($chart_income_7->get_active_taxkey($date_2006 )->tax->rate, '==', 0.07, "get_active_taxkey rate for $income_7_accno in 2016 ok");
+
+cmp_ok($chart_income_19->get_active_taxkey($date_2020_1)->tax->rate, '==', 0.19, "get_active_taxkey rate for $income_19_accno in 2020_1 ok");
+cmp_ok($chart_income_19->get_active_taxkey($date_2020_2)->tax->rate, '==', 0.16, "get_active_taxkey rate for $income_19_accno in 2020_2 ok");
+cmp_ok($chart_income_19->get_active_taxkey($date_2021 )->tax->rate, '==', 0.19, "get_active_taxkey rate for $income_19_accno in 2021 ok");
+cmp_ok($chart_income_19->get_active_taxkey($date_2006 )->tax->rate, '==', 0.16, "get_active_taxkey rate for $income_19_accno in 2016 ok");
+
+my $bugru19 = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 19%') or die "Can't find bugru19";
+my $bugru7 = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 7%' ) or die "Can't find bugru7";
+
+my $part1 = new_part(partnumber => '1', description => 'part19', buchungsgruppen_id => $bugru19->id)->save;
+my $part2 = new_part(partnumber => '2', description => 'part7', buchungsgruppen_id => $bugru7->id )->save;
+
+note('sales invoices');
+my $sales_invoice_2006 = create_invoice_for_date('2006', $date_2006);
+my $sales_invoice_2020_1 = create_invoice_for_date('2020_1', $date_2020_1);
+my $sales_invoice_2020_2 = create_invoice_for_date('2020_2', $date_2020_2);
+my $sales_invoice_2021 = create_invoice_for_date('2021', $date_2021);
+
+is($sales_invoice_2006->amount, 223, '2006 sales invoice has 16% and 7% tax ok' ); # 116 + 7
+is($sales_invoice_2020_1->amount, 226, '2020_01 sales invoice has 19% and 7% tax ok'); # 119 + 7
+is($sales_invoice_2020_2->amount, 221, '2020_02 sales invoice has 16% and 5% tax ok'); # 116 + 5
+is($sales_invoice_2021->amount, 226, '2021 sales invoice has 19% and 7% tax ok' ); # 119 + 7
+
+&datev_test($sales_invoice_2020_2,
+ [
+ {
+ 'belegfeld1' => 'test is 2020_2',
+ 'buchungstext' => 'Testcustomer',
+ 'datum' => '15.07.2020',
+ 'leistungsdatum' => '15.07.2020', # should leistungsdatum be empty if it doesn't exist?
+ 'gegenkonto' => $income_7_accno,
+ 'konto' => $ar_accno,
+ 'kost1' => undef,
+ 'kost2' => undef,
+ 'locked' => undef,
+ 'umsatz' => 105,
+ 'waehrung' => 'EUR'
+ },
+ {
+ 'belegfeld1' => 'test is 2020_2',
+ 'buchungstext' => 'Testcustomer',
+ 'datum' => '15.07.2020',
+ 'leistungsdatum' => '15.07.2020',
+ 'gegenkonto' => $income_19_accno,
+ 'konto' => $ar_accno,
+ 'kost1' => undef,
+ 'kost2' => undef,
+ 'locked' => undef,
+ 'umsatz' => 116,
+ 'waehrung' => 'EUR'
+ }
+ ],
+ "datev check for 16/5 ok, no taxkey"
+);
+
+note('sales invoice with differing delivery dates');
+my $sales_invoice_2020_1_with_delivery_date_2020_2 = create_invoice_for_date('deliverydate 2020_1', $date_2020_1, $date_2020_2);
+is($sales_invoice_2020_1_with_delivery_date_2020_2->amount, 221, "sales_invoice from 2020_1 with future delivery_date 2020_2 tax ok");
+
+my $sales_invoice_2020_2_with_delivery_date_2020_1 = create_invoice_for_date('deliverydate 2020_2', $date_2020_2, $date_2020_1);
+is($sales_invoice_2020_2_with_delivery_date_2020_1->amount, 226, "sales_invoice from 2020_2 with past delivery_date 2020_1 tax ok");
+
+&datev_test($sales_invoice_2020_2_with_delivery_date_2020_1,
+ [
+ {
+ 'belegfeld1' => 'test is deliverydate 2020_2',
+ 'buchungstext' => 'Testcustomer',
+ 'datum' => '15.07.2020',
+ 'gegenkonto' => $income_7_accno,
+ 'konto' => $ar_accno,
+ 'kost1' => undef,
+ 'kost2' => undef,
+ 'leistungsdatum' => '15.06.2020',
+ 'locked' => undef,
+ 'umsatz' => 107,
+ 'waehrung' => 'EUR'
+ },
+ {
+ 'belegfeld1' => 'test is deliverydate 2020_2',
+ 'buchungstext' => 'Testcustomer',
+ 'datum' => '15.07.2020',
+ 'gegenkonto' => $income_19_accno,
+ 'konto' => $ar_accno,
+ 'kost1' => undef,
+ 'kost2' => undef,
+ 'leistungsdatum' => '15.06.2020',
+ 'locked' => undef,
+ 'umsatz' => 119,
+ 'waehrung' => 'EUR'
+ }
+ ],
+ "datev check for datev export with delivery_date 19/7 ok, no taxkey"
+);
+
+my $sales_invoice_2021_with_delivery_date_2020_2 = create_invoice_for_date('deliverydate 2020_2', $date_2021, $date_2020_2);
+is($sales_invoice_2021_with_delivery_date_2020_2->amount, 221, "sales_invoice from 2021 with past delivery_date 2020_2 tax ok");
+
+my $sales_invoice_2020_2_with_delivery_date_2021 = create_invoice_for_date('deliverydate 2021', $date_2020_2, $date_2021);
+is($sales_invoice_2020_2_with_delivery_date_2021->amount, 226, "sales_invoice from 2020_2 with future delivery_date 2021 tax ok");
+
+
+note('ap transactions');
+# in the test we want to test for Reisekosten with 19% and 7%. Normally the user
+# would select the entries from the dropdown, as they may differ from the
+# default, so we have to pass the tax we want to create_ap_transaction
+
+my $tax_9_16_old = SL::DB::Manager::Tax->find_by(taxkey => 7, rate => 0.16, chart_id => $tax_ust_16->id);
+my $tax_9_19 = SL::DB::Manager::Tax->find_by(taxkey => 9, rate => 0.19, chart_id => $tax_ust_19->id);
+my $tax_9_16 = SL::DB::Manager::Tax->find_by(taxkey => 9, rate => 0.16, chart_id => $tax_ust_16->id);
+my $tax_8_7 = SL::DB::Manager::Tax->find_by(taxkey => 8, rate => 0.07, chart_id => $tax_ust_7->id);
+my $tax_8_5 = SL::DB::Manager::Tax->find_by(taxkey => 8, rate => 0.05, chart_id => $tax_ust_5->id);
+
+# simulate user selecting the "correct" taxes in dropdown:
+my $ap_transaction_2006 = create_ap_transaction_for_date('2006', $date_2006, undef, $tax_9_16_old, $tax_8_7);
+my $ap_transaction_2020_1 = create_ap_transaction_for_date('2020_1', $date_2020_1, undef, $tax_9_19, $tax_8_7);
+my $ap_transaction_2020_2 = create_ap_transaction_for_date('2020_2', $date_2020_2, undef, $tax_9_16, $tax_8_5);
+my $ap_transaction_2021 = create_ap_transaction_for_date('2021', $date_2021, undef, $tax_9_19, $tax_8_7);
+
+
+is($ap_transaction_2006->amount, 223, '2006 ap transaction has 16% and 7% tax ok'); # 116 + 7
+is($ap_transaction_2020_1->amount, 226, '2020_01 ap transaction has 19% and 7% tax ok'); # 119 + 7
+is($ap_transaction_2020_2->amount, 221, '2020_02 ap transaction has 16% and 5% tax ok'); # 116 + 5
+is($ap_transaction_2021->amount, 226, '2021 ap transaction has 19% and 7% tax ok'); # 119 + 7
+
+# ap transaction in july, but use old tax
+my $ap_transaction_2020_2_with_delivery_date_2020_1 = create_ap_transaction_for_date('2020_2 with delivery date 2020_1', $date_2020_2, $date_2020_1, $tax_9_19, $tax_8_7);
+is($ap_transaction_2020_2_with_delivery_date_2020_1->amount, 226, 'ap transaction 2020_2 with delivery date 2020_1, 19% and 7% tax ok'); # 119 + 7
+&datev_test($ap_transaction_2020_2_with_delivery_date_2020_1,
+ [
+ {
+ 'belegfeld1' => 'test ap_transaction 2020_2 with delivery date 2020_1',
+ 'buchungsschluessel' => 8,
+ 'buchungstext' => 'Testvendor',
+ 'datum' => '15.07.2020',
+ 'gegenkonto' => $ap_accno,
+ 'konto' => $chart_reisekosten_accno,
+ 'kost1' => undef,
+ 'kost2' => undef,
+ 'leistungsdatum' => '15.06.2020',
+ 'locked' => undef,
+ 'umsatz' => 107,
+ 'waehrung' => 'EUR'
+ },
+ {
+ 'belegfeld1' => 'test ap_transaction 2020_2 with delivery date 2020_1',
+ 'buchungsschluessel' => 9,
+ 'buchungstext' => 'Testvendor',
+ 'datum' => '15.07.2020',
+ 'gegenkonto' => $ap_accno,
+ 'konto' => $chart_reisekosten_accno,
+ 'kost1' => undef,
+ 'kost2' => undef,
+ 'leistungsdatum' => '15.06.2020',
+ 'locked' => undef,
+ 'umsatz' => 119,
+ 'waehrung' => 'EUR'
+ }
+ ],
+ "datev check for ap transaction 2020_2 with delivery date 2020_1, 19% and 7% tax ok"
+);
+
+note('ar transactions');
+
+my $ar_transaction_2006 = create_ar_transaction_for_date('2006', $date_2006);
+my $ar_transaction_2020_1 = create_ar_transaction_for_date('2020_1', $date_2020_1);
+my $ar_transaction_2020_2 = create_ar_transaction_for_date('2020_2', $date_2020_2);
+my $ar_transaction_2021 = create_ar_transaction_for_date('2021', $date_2021);
+
+is($ar_transaction_2006->amount, 223, '2006 ar transaction has 16% and 7% tax ok'); # 116 + 7
+is($ar_transaction_2020_1->amount, 226, '2020_01 ar transaction has 19% and 7% tax ok'); # 119 + 7
+is($ar_transaction_2020_2->amount, 221, '2020_02 ar transaction has 16% and 5% tax ok'); # 116 + 5
+is($ar_transaction_2021->amount, 226, '2021 ar transaction has 19% and 7% tax ok'); # 119 + 7
+
+note('gl transactions');
+
+my $gl_2006 = create_gl_transaction_for_date('glincome 2006', $date_2006, 223);
+my $gl_2020_1 = create_gl_transaction_for_date('glincome 2020_1', $date_2020_1, 226);
+my $gl_2020_2 = create_gl_transaction_for_date('glincome 2020_2', $date_2020_2, 221);
+my $gl_2021 = create_gl_transaction_for_date('glincome 2021', $date_2021, 226);
+
+is(SL::DB::Manager::GLTransaction->get_all_count(), 4, "4 gltransactions created correctly");
+
+my $result = &get_account_balances;
+# print Dumper($result);
+is_deeply( &get_account_balances,
+ [
+ # {
+ # 'accno' => '1000',
+ # # 'description' => 'Kasse',
+ # 'sum' => '-896.00000'
+ # },
+ # {
+ # 'accno' => '1400',
+ # # 'description' => 'Ford. a.Lieferungen und Leistungen',
+ # 'sum' => '-2686.00000'
+ # },
+ {
+ 'accno' => '1568',
+ # 'description' => 'Abziehbare Vorsteuer 7%',
+ 'sum' => '-5.00000'
+ },
+ {
+ 'accno' => '1571',
+ # 'description' => 'Abziehbare Vorsteuer 7%',
+ 'sum' => '-28.00000'
+ },
+ {
+ 'accno' => '1575',
+ # 'description' => 'Abziehbare Vorsteuer 16%',
+ 'sum' => '-32.00000'
+ },
+ {
+ 'accno' => '1576',
+ # 'description' => 'Abziehbare Vorsteuer 19 %',
+ 'sum' => '-57.00000'
+ },
+ # {
+ # 'accno' => '1600',
+ # # 'description' => 'Verbindlichkeiten aus Lief.u.Leist.',
+ # 'sum' => '896.00000'
+ # },
+ {
+ 'accno' => '1771',
+ # 'description' => 'Umsatzsteuer 7%',
+ 'sum' => '77.00000'
+ },
+ {
+ 'accno' => '1773',
+ # 'description' => 'Umsatzsteuer 5 %',
+ 'sum' => '25.00000'
+ },
+ {
+ 'accno' => '1775',
+ # 'description' => 'Umsatzsteuer 16%',
+ 'sum' => '128.00000'
+ },
+ {
+ 'accno' => '1776',
+ # 'description' => 'Umsatzsteuer 19 %',
+ 'sum' => '152.00000'
+ },
+ # {
+ # 'accno' => '4660',
+ # # 'description' => 'Reisekosten Arbeitnehmer',
+ # 'sum' => '-800.00000'
+ # },
+ # {
+ # 'accno' => $income_7_accno,
+ # # 'description' => "Erl\x{f6}se 7%USt",
+ # 'sum' => '1600.00000'
+ # },
+ # {
+ # 'accno' => $income_19_accno,
+ # # 'description' => "Erl\x{f6}se 16%/19% USt.",
+ # 'sum' => '1600.00000'
+ # }
+ ],
+ 'account balances after invoices'
+);
+
+clear_up();
+
+done_testing();
+
+###### functions for setting up data
+
+sub create_invoice_for_date {
+ my ($invnumber, $transdate, $deliverydate) = @_;
+
+ $deliverydate = $transdate unless defined $deliverydate;
+
+ my $sales_invoice = create_sales_invoice(
+ invnumber => 'test is ' . $invnumber,
+ transdate => $transdate,
+ customer => $customer,
+ deliverydate => $deliverydate,
+ taxincluded => 0,
+ invoiceitems => [ create_invoice_item(part => $part1, qty => 10, sellprice => 10),
+ create_invoice_item(part => $part2, qty => 10, sellprice => 10),
+ ]
+ );
+ return $sales_invoice;
+}
+
+sub create_ar_transaction_for_date {
+ my ($invnumber, $transdate) = @_;
+
+ my $ar_transaction = create_ar_transaction(
+ customer => $customer,
+ invnumber => 'test ar' . $invnumber,
+ taxincluded => 0,
+ transdate => $transdate,
+ ar_chart => SL::DB::Manager::Chart->find_by(accno => $ar_accno), # pass ar_chart, as it is hardcoded for SKR03 in SL::Dev::Record
+ bookings => [
+ {
+ chart => $chart_income_19,
+ amount => 100,
+ },
+ {
+ chart => $chart_income_7,
+ amount => 100,
+ },
+ ]
+ );
+ return $ar_transaction;
+}
+
+sub create_ap_transaction_for_date {
+ my ($invnumber, $transdate, $deliverydate, $tax_high, $tax_low) = @_;
+
+ # printf("invnumber = %s tax_high = %s tax_low = %s\n", $invnumber, $tax_high->accno , $tax_low->accno);
+ my $taxkey_ = $chart_reisekosten->get_active_taxkey($transdate);
+
+ my $ap_transaction = create_ap_transaction(
+ vendor => $vendor,
+ invnumber => 'test ap_transaction ' . $invnumber,
+ taxincluded => 0,
+ transdate => $transdate,
+ deliverydate => $deliverydate,
+ ap_chart => SL::DB::Manager::Chart->find_by(accno => $ap_accno), # pass ap_chart, as it is hardcoded for SKR03 in SL::Dev::Record
+ bookings => [
+ {
+ chart => $chart_reisekosten,
+ amount => 100,
+ tax_id => $tax_high->id,
+ },
+ {
+ chart => $chart_reisekosten,
+ amount => 100,
+ tax_id => $tax_low->id,
+ },
+ ]
+ );
+ return $ap_transaction;
+}
+
+sub create_gl_transaction_for_date {
+ my ($reference, $transdate, $debitamount) = @_;
+
+ my $gl_transaction = create_gl_transaction(
+ reference => $reference,
+ taxincluded => 0,
+ transdate => $transdate,
+ bookings => [
+ {
+ chart => $chart_income_19,
+ memo => 'gl 19',
+ source => 'gl 19',
+ credit => 100,
+ },
+ {
+ chart => $chart_income_7,
+ memo => 'gl 7',
+ source => 'gl 7',
+ credit => 100,
+ },
+ {
+ chart => $chart_cash,
+ debit => $debitamount,
+ memo => 'gl 19+7',
+ source => 'gl 19+7',
+ },
+ ],
+ );
+ return $gl_transaction;
+}
+
+sub get_account_balances {
+ my $query = <<SQL;
+ select c.accno, sum(a.amount)
+ from acc_trans a
+ left join chart c on (c.id = a.chart_id)
+ where c.accno ~ '^17' or c.accno ~ '^15'
+group by c.accno, c.description
+order by c.accno
+SQL
+
+ my $result = selectall_hashref_query($::form, $dbh, $query);
+ return $result;
+};
+
+sub datev_test {
+ my ($invoice, $expected_data, $msg) = @_;
+
+ my $datev = SL::DATEV->new(
+ dbh => $invoice->db->dbh,
+ trans_id => $invoice->id,
+ );
+
+ $datev->generate_datev_data;
+ my @data_datev = sort { $a->{umsatz} <=> $b->{umsatz} } @{ $datev->generate_datev_lines() };
+
+ # print Dumper(\@data_datev);
+
+ cmp_deeply(\@data_datev, $expected_data, $msg);
+}
+
+sub clear_up {
+ SL::DB::Manager::OrderItem->delete_all(all => 1);
+ SL::DB::Manager::Order->delete_all(all => 1);
+ SL::DB::Manager::InvoiceItem->delete_all(all => 1);
+ SL::DB::Manager::Invoice->delete_all(all => 1);
+ SL::DB::Manager::PurchaseInvoice->delete_all(all => 1);
+ SL::DB::Manager::GLTransaction->delete_all(all => 1);
+ SL::DB::Manager::Part->delete_all(all => 1);
+ SL::DB::Manager::Customer->delete_all(all => 1);
+ SL::DB::Manager::Vendor->delete_all(all => 1);
+};
+
+1;
projects / kivitendo-erp.git / commitdiff