feat(invoice): add e-invoice support with XRechnung/ZUGFeRD and advanced export features
This commit is contained in:
443
ts/skr.export.ts
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443
ts/skr.export.ts
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@@ -0,0 +1,443 @@
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import * as plugins from './plugins.js';
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import * as path from 'path';
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import type { IAccountData, ITransactionData, IJournalEntry, TSKRType } from './skr.types.js';
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export interface IExportOptions {
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exportPath: string;
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fiscalYear: number;
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dateFrom: Date;
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dateTo: Date;
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includeDocuments?: boolean;
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generatePdfReports?: boolean;
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signExport?: boolean;
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timestampExport?: boolean;
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companyInfo?: {
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name: string;
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taxId: string;
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registrationNumber?: string;
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address?: string;
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};
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}
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export interface IExportMetadata {
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exportVersion: string;
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exportTimestamp: string;
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generator: {
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name: string;
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version: string;
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};
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company?: {
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name: string;
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taxId: string;
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registrationNumber?: string;
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address?: string;
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};
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fiscalYear: number;
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dateRange: {
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from: string;
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to: string;
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};
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skrType: TSKRType;
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schemaVersion: string;
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crypto: {
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digestAlgorithms: string[];
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signatureType?: string;
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timestampPolicy?: string;
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merkleTree: boolean;
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};
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options: {
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packagedAs: 'bagit';
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compression: 'none' | 'deflate';
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deduplication: boolean;
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};
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}
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export interface IBagItManifest {
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[filePath: string]: string; // filePath -> SHA256 hash
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}
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export interface IDocumentIndex {
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contentHash: string;
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sizeBytes: number;
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mimeType: string;
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createdAt: string;
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originalFilename?: string;
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pdfaAvailable: boolean;
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zugferdXml?: string;
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retentionClass: string;
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}
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export class SkrExport {
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private logger: plugins.smartlog.ConsoleLog;
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private options: IExportOptions;
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private exportDir: string;
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private manifest: IBagItManifest = {};
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private tagManifest: IBagItManifest = {};
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constructor(options: IExportOptions) {
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this.options = options;
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this.logger = new plugins.smartlog.ConsoleLog();
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this.exportDir = path.join(options.exportPath, `jahresabschluss_${options.fiscalYear}`);
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}
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/**
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* Creates the BagIt directory structure for the export
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*/
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public async createBagItStructure(): Promise<void> {
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this.logger.log('info', 'Creating BagIt directory structure...');
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// Create main directories
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await plugins.smartfile.fs.ensureDir(this.exportDir);
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data'));
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata'));
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata', 'schemas'));
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata', 'schemas', 'v1'));
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata', 'signatures'));
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'accounting'));
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'accounting', 'ebilanz'));
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'documents'));
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'documents', 'by-hash'));
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await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'reports'));
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// Create BagIt declaration file
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await this.createBagItDeclaration();
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// Create README
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await this.createReadme();
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this.logger.log('ok', 'BagIt structure created successfully');
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}
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/**
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* Creates the bagit.txt declaration file
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*/
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private async createBagItDeclaration(): Promise<void> {
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const bagitContent = `BagIt-Version: 1.0
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Tag-File-Character-Encoding: UTF-8`;
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const filePath = path.join(this.exportDir, 'bagit.txt');
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await plugins.smartfile.memory.toFs(bagitContent, filePath);
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// Add to tag manifest
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const hash = await this.hashFile(filePath);
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this.tagManifest['bagit.txt'] = hash;
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}
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/**
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* Creates the README.txt file with Verfahrensdokumentation
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*/
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private async createReadme(): Promise<void> {
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const readmeContent = `SKR Jahresabschluss Export - Verfahrensdokumentation
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=====================================================
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Dieses Archiv enthält einen revisionssicheren Export des Jahresabschlusses
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gemäß den Grundsätzen ordnungsmäßiger Buchführung (GoBD).
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Export-Datum: ${new Date().toISOString()}
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Geschäftsjahr: ${this.options.fiscalYear}
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Zeitraum: ${this.options.dateFrom.toISOString()} bis ${this.options.dateTo.toISOString()}
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STRUKTUR DES ARCHIVS
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--------------------
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- /data/accounting/: Buchhaltungsdaten (Journale, Konten, Salden)
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- /data/documents/: Belegdokumente (content-adressiert)
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- /data/reports/: Finanzberichte (PDF/A-3)
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- /data/metadata/: Export-Metadaten und Schemas
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- /data/metadata/signatures/: Digitale Signaturen und Zeitstempel
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INTEGRITÄTSSICHERUNG
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--------------------
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- Alle Dateien sind mit SHA-256 gehasht (siehe manifest-sha256.txt)
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- Optional: Digitale Signatur (CAdES) über Manifest
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- Optional: RFC 3161 Zeitstempel
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AUFBEWAHRUNG
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------------
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Dieses Archiv muss gemäß § 147 AO für 10 Jahre revisionssicher aufbewahrt werden.
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Empfohlen wird die Speicherung auf WORM-Medien.
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REIMPORT
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--------
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Das Archiv kann mit der SKR-Software vollständig reimportiert werden.
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Die Datenintegrität wird beim Import automatisch verifiziert.
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COMPLIANCE
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----------
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- GoBD-konform
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- E-Bilanz-fähig (XBRL)
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- ZUGFeRD/Factur-X kompatibel
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- PDF/A-3 für Langzeitarchivierung
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© ${new Date().getFullYear()} ${this.options.companyInfo?.name || 'Export System'}`;
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const filePath = path.join(this.exportDir, 'readme.txt');
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await plugins.smartfile.memory.toFs(readmeContent, filePath);
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// Add to tag manifest
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const hash = await this.hashFile(filePath);
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this.tagManifest['readme.txt'] = hash;
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}
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/**
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* Creates the export metadata JSON file
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*/
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public async createExportMetadata(skrType: TSKRType): Promise<void> {
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const metadata: IExportMetadata = {
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exportVersion: '1.0.0',
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exportTimestamp: new Date().toISOString(),
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generator: {
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name: '@fin.cx/skr',
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version: '1.1.0' // Should be read from package.json
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},
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company: this.options.companyInfo,
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fiscalYear: this.options.fiscalYear,
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dateRange: {
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from: this.options.dateFrom.toISOString(),
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to: this.options.dateTo.toISOString()
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},
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skrType: skrType,
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schemaVersion: '1.0',
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crypto: {
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digestAlgorithms: ['sha256'],
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signatureType: this.options.signExport ? 'CAdES' : undefined,
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timestampPolicy: this.options.timestampExport ? 'RFC3161' : undefined,
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merkleTree: true
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},
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options: {
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packagedAs: 'bagit',
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compression: 'none',
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deduplication: true
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}
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};
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const filePath = path.join(this.exportDir, 'data', 'metadata', 'export.json');
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await plugins.smartfile.memory.toFs(JSON.stringify(metadata, null, 2), filePath);
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// Add to manifest
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const hash = await this.hashFile(filePath);
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this.manifest['data/metadata/export.json'] = hash;
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}
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/**
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* Creates JSON schemas for the export data structures
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*/
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public async createSchemas(): Promise<void> {
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// Ledger schema
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const ledgerSchema = {
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"$schema": "http://json-schema.org/draft-07/schema#",
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"title": "Ledger Entry",
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"type": "object",
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"properties": {
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"schema_version": { "type": "string" },
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"entry_id": { "type": "string", "format": "uuid" },
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"booking_date": { "type": "string", "format": "date" },
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"posting_date": { "type": "string", "format": "date" },
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"currency": { "type": "string" },
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"journal": { "type": "string" },
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"description": { "type": "string" },
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"lines": {
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"type": "array",
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"items": {
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"type": "object",
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"properties": {
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"posting_id": { "type": "string" },
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"account_code": { "type": "string" },
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"debit": { "type": "string" },
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"credit": { "type": "string" },
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"tax_code": { "type": "string" },
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"document_refs": {
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"type": "array",
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"items": {
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"type": "object",
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"properties": {
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"content_hash": { "type": "string" },
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"doc_role": { "type": "string" },
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"mime": { "type": "string" }
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}
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}
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}
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},
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"required": ["posting_id", "account_code", "debit", "credit"]
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}
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},
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"created_at": { "type": "string", "format": "date-time" },
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"user": { "type": "string" }
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},
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"required": ["schema_version", "entry_id", "booking_date", "lines"]
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};
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// Accounts schema
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const accountsSchema = {
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"$schema": "http://json-schema.org/draft-07/schema#",
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"title": "Accounts CSV",
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"type": "object",
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"properties": {
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"account_code": { "type": "string" },
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"name": { "type": "string" },
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"type": { "type": "string" },
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"parent": { "type": "string" },
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"skr_set": { "type": "string" },
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"tax_code_default": { "type": "string" },
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"active_from": { "type": "string", "format": "date" },
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"active_to": { "type": "string", "format": "date" }
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},
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"required": ["account_code", "name", "type", "skr_set"]
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};
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// Save schemas
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const schemasDir = path.join(this.exportDir, 'data', 'metadata', 'schemas', 'v1');
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await plugins.smartfile.memory.toFs(
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JSON.stringify(ledgerSchema, null, 2),
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path.join(schemasDir, 'ledger.schema.json')
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);
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this.manifest['data/metadata/schemas/v1/ledger.schema.json'] = await this.hashFile(
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path.join(schemasDir, 'ledger.schema.json')
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);
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await plugins.smartfile.memory.toFs(
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JSON.stringify(accountsSchema, null, 2),
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path.join(schemasDir, 'accounts.schema.json')
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);
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this.manifest['data/metadata/schemas/v1/accounts.schema.json'] = await this.hashFile(
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path.join(schemasDir, 'accounts.schema.json')
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);
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}
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/**
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* Writes the BagIt manifest files
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*/
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public async writeManifests(): Promise<void> {
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// Write data manifest
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let manifestContent = '';
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for (const [filePath, hash] of Object.entries(this.manifest)) {
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manifestContent += `${hash} ${filePath}\n`;
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}
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const manifestPath = path.join(this.exportDir, 'manifest-sha256.txt');
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await plugins.smartfile.memory.toFs(manifestContent, manifestPath);
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// Add manifest to tag manifest
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this.tagManifest['manifest-sha256.txt'] = await this.hashFile(manifestPath);
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// Write tag manifest
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let tagManifestContent = '';
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for (const [filePath, hash] of Object.entries(this.tagManifest)) {
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tagManifestContent += `${hash} ${filePath}\n`;
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}
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await plugins.smartfile.memory.toFs(
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tagManifestContent,
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path.join(this.exportDir, 'tagmanifest-sha256.txt')
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);
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}
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/**
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* Calculates SHA-256 hash of a file
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*/
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private async hashFile(filePath: string): Promise<string> {
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const fileContent = await plugins.smartfile.fs.toBuffer(filePath);
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return await plugins.smarthash.sha256FromBuffer(fileContent);
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}
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/**
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* Stores a document in content-addressed storage
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*/
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public async storeDocument(content: Buffer, originalFilename?: string): Promise<string> {
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const hash = await plugins.smarthash.sha256FromBuffer(content);
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// Create path based on hash (first 2 chars as directory)
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const hashPrefix = hash.substring(0, 2);
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const hashDir = path.join(this.exportDir, 'data', 'documents', 'by-hash', hashPrefix);
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await plugins.smartfile.fs.ensureDir(hashDir);
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const docPath = path.join(hashDir, hash);
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// Only store if not already exists (deduplication)
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if (!(await plugins.smartfile.fs.fileExists(docPath))) {
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await plugins.smartfile.memory.toFs(content, docPath);
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this.manifest[`data/documents/by-hash/${hashPrefix}/${hash}`] = hash;
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}
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return hash;
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}
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/**
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* Creates a Merkle tree from all file hashes
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*/
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public async createMerkleTree(): Promise<string> {
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const leaves = Object.values(this.manifest).map(hash =>
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Buffer.from(hash, 'hex')
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);
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// Create a sync hash function wrapper for MerkleTree
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const hashFn = (data: Buffer) => {
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// Convert async to sync by using crypto directly
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const crypto = require('crypto');
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return crypto.createHash('sha256').update(data).digest();
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};
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const tree = new plugins.MerkleTree(leaves, hashFn, {
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sortPairs: true
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});
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const root = tree.getRoot().toString('hex');
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// Save Merkle tree data
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const merkleData = {
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root: root,
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leaves: Object.entries(this.manifest).map(([path, hash]) => ({
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path,
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hash
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})),
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timestamp: new Date().toISOString()
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};
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const merklePath = path.join(this.exportDir, 'data', 'metadata', 'merkle-tree.json');
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await plugins.smartfile.memory.toFs(JSON.stringify(merkleData, null, 2), merklePath);
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this.manifest['data/metadata/merkle-tree.json'] = await this.hashFile(merklePath);
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return root;
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}
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/**
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* Validates the BagIt structure
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*/
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public async validateBagIt(): Promise<boolean> {
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this.logger.log('info', 'Validating BagIt structure...');
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// Check required files exist
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const requiredFiles = [
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'bagit.txt',
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'manifest-sha256.txt',
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'tagmanifest-sha256.txt',
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'readme.txt'
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];
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for (const file of requiredFiles) {
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const filePath = path.join(this.exportDir, file);
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if (!(await plugins.smartfile.fs.fileExists(filePath))) {
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this.logger.log('error', `Required file missing: ${file}`);
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return false;
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}
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}
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// Verify all manifest entries
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for (const [relPath, expectedHash] of Object.entries(this.manifest)) {
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const fullPath = path.join(this.exportDir, relPath);
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if (!(await plugins.smartfile.fs.fileExists(fullPath))) {
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this.logger.log('error', `Manifest file missing: ${relPath}`);
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return false;
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}
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const actualHash = await this.hashFile(fullPath);
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if (actualHash !== expectedHash) {
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this.logger.log('error', `Hash mismatch for ${relPath}`);
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return false;
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}
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}
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this.logger.log('ok', 'BagIt validation successful');
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return true;
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}
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}
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