feat(invoice): add e-invoice support with XRechnung/ZUGFeRD and advanced export features

changelog.md

@@ -5,6 +5,27 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [1.2.0] - 2025-01-09
+
+### Added
+- **E-Invoice Integration**: Full XRechnung/ZUGFeRD support with import/export capabilities
+- **Invoice Processing**: Automatic booking of electronic invoices to accounting
+- **Advanced Export Features**: Comprehensive export functionality for accounts, balances, and ledger data
+- **PDF Generation**: Professional PDF report generation with customizable templates
+- **Security Features**: Merkle tree audit trails and digital signature support for tamper-proof records
+- **Invoice Storage**: Dedicated invoice persistence layer with search and filtering
+- **Invoice Adapter**: Bidirectional conversion between e-invoice formats and internal data model
+- **Invoice Booking Engine**: Intelligent automatic account detection and VAT splitting
+- **Cryptographic Signatures**: Support for signing exports with private keys and certificates
+- **Structured Export Formats**: Export data in multiple formats (JSON, CSV, PDF)
+- **Jahresabschluss Export**: Complete annual closing package generation
+- New dependencies: @e-invoice-eu/core, @fin.cx/einvoice, merkletreejs, node-forge
+- Enhanced documentation with invoice and export examples
+
+### Changed
+- Updated README with comprehensive documentation of new features
+- Expanded API reference with new invoice and export methods
+
 ## [1.1.0] - 2025-01-09
 
 ### Added

package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/skr",
-  "version": "1.1.0",
+  "version": "1.2.0",
   "description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
   "main": "dist_ts/index.js",
   "typings": "dist_ts/index.d.ts",
@@ -25,16 +25,25 @@
   "license": "MIT",
   "packageManager": "pnpm@10.11.0",
   "dependencies": {
+    "@e-invoice-eu/core": "^2.1.9",
+    "@fin.cx/einvoice": "5.1.4",
     "@push.rocks/smartdata": "^5.15.1",
+    "@push.rocks/smartfile": "^11.0.22",
+    "@push.rocks/smarthash": "^3.0.7",
     "@push.rocks/smartlog": "^3.1.8",
+    "@push.rocks/smartpath": "^5.0.18",
+    "@push.rocks/smartpdf": "^3.1.5",
     "@push.rocks/smarttime": "^4.1.1",
-    "@push.rocks/smartunique": "^3.0.9"
+    "@push.rocks/smartunique": "^3.0.9",
+    "merkletreejs": "^0.4.0",
+    "node-forge": "^1.3.1"
   },
   "devDependencies": {
     "@git.zone/tsbuild": "^2.6.4",
     "@git.zone/tsrun": "^1.3.3",
     "@git.zone/tstest": "^2.3.2",
-    "@push.rocks/qenv": "^6.1.0"
+    "@push.rocks/qenv": "^6.1.0",
+    "@types/node-forge": "^1.3.11"
   },
   "repository": {
     "type": "git",

pnpm-lock.yaml

@@ -8,18 +8,42 @@ importers:
 
   .:
     dependencies:
+      '@e-invoice-eu/core':
+        specifier: ^2.1.9
+        version: 2.1.9
+      '@fin.cx/einvoice':
+        specifier: 5.1.4
+        version: 5.1.4
       '@push.rocks/smartdata':
         specifier: ^5.15.1
         version: 5.15.1(@aws-sdk/credential-providers@3.864.0)(socks@2.8.6)
+      '@push.rocks/smartfile':
+        specifier: ^11.0.22
+        version: 11.2.5
+      '@push.rocks/smarthash':
+        specifier: ^3.0.7
+        version: 3.2.3
       '@push.rocks/smartlog':
         specifier: ^3.1.8
         version: 3.1.8
+      '@push.rocks/smartpath':
+        specifier: ^5.0.18
+        version: 5.1.0
+      '@push.rocks/smartpdf':
+        specifier: ^3.1.5
+        version: 3.3.0(typescript@5.8.3)
       '@push.rocks/smarttime':
         specifier: ^4.1.1
         version: 4.1.1
       '@push.rocks/smartunique':
         specifier: ^3.0.9
         version: 3.0.9
+      merkletreejs:
+        specifier: ^0.4.0
+        version: 0.4.1
+      node-forge:
+        specifier: ^1.3.1
+        version: 1.3.1
     devDependencies:
       '@git.zone/tsbuild':
         specifier: ^2.6.4
@@ -33,6 +57,9 @@ importers:
       '@push.rocks/qenv':
         specifier: ^6.1.0
         version: 6.1.0
+      '@types/node-forge':
+        specifier: ^1.3.11
+        version: 1.3.13
 
 packages:
 
@@ -51,6 +78,9 @@ packages:
   '@api.global/typedsocket@3.0.1':
     resolution: {integrity: sha512-xojiAVNXtHoxkpBo8U2HHJG8FrVXXuLvDNndSHXwx4C9VslUwDn5zSCI+PdBl8iAg+ZuBmKjqkpZZ9sL6DC5yQ==}
 
+  '@asamuzakjp/css-color@3.2.0':
+    resolution: {integrity: sha512-K1A6z8tS3XsmCMM86xoWdn7Fkdn9m6RSVtocUrJYIwZnFVkng/PvkEoWtOWmP+Scc6saYWHWZYbndEEXxl24jw==}
+
   '@aws-crypto/crc32@5.2.0':
     resolution: {integrity: sha512-nLbCWqQNgUiwwtFsen1AdzAtvuLRsQS8rYgMuxCrdKf9kOssamGLuPwyTY9wyYblNr9+1XM8v6zoDTPPSIeANg==}
     engines: {node: '>=16.0.0'}
@@ -226,6 +256,9 @@ packages:
     resolution: {integrity: sha512-VtPOkrdPHZsKc/clNqyi9WUA8TINkZ4cGk63UUE3u4pmB2k+ZMQRDuIOagv8UVd6j7k0T3+RRIb7beKTebNbcw==}
     engines: {node: '>=6.9.0'}
 
+  '@cantoo/pdf-lib@2.4.2':
+    resolution: {integrity: sha512-ZqMiY8XEyM6Rc3WjpsQnrZYwCdyf/Emg2J3RbmSxoIKN1Kpa/93uIaO9cx/14dJoC6vkcAtMhrYsO7YLB8i8Lg==}
+
   '@cloudflare/workers-types@4.20250809.0':
     resolution: {integrity: sha512-MAG8S0aL+/WT52/XaqXCb6qc7XyfuYqmhwnpyLsx+RUkMZJxkhpJqaOny3Wa4IlWQfpgtQXktogmEoxxCpUmfA==}
 
@@ -236,6 +269,34 @@ packages:
   '@configvault.io/interfaces@1.0.17':
     resolution: {integrity: sha512-bEcCUR2VBDJsTin8HQh8Uw/mlYl2v8A3jMIaQ+MTB9Hrqd6CZL2dL7iJdWyFl/3EIX+LDxWFR+Oq7liIq7w+1Q==}
 
+  '@csstools/color-helpers@5.0.2':
+    resolution: {integrity: sha512-JqWH1vsgdGcw2RR6VliXXdA0/59LttzlU8UlRT/iUUsEeWfYq8I+K0yhihEUTTHLRm1EXvpsCx3083EU15ecsA==}
+    engines: {node: '>=18'}
+
+  '@csstools/css-calc@2.1.4':
+    resolution: {integrity: sha512-3N8oaj+0juUw/1H3YwmDDJXCgTB1gKU6Hc/bB502u9zR0q2vd786XJH9QfrKIEgFlZmhZiq6epXl4rHqhzsIgQ==}
+    engines: {node: '>=18'}
+    peerDependencies:
+      '@csstools/css-parser-algorithms': ^3.0.5
+      '@csstools/css-tokenizer': ^3.0.4
+
+  '@csstools/css-color-parser@3.0.10':
+    resolution: {integrity: sha512-TiJ5Ajr6WRd1r8HSiwJvZBiJOqtH86aHpUjq5aEKWHiII2Qfjqd/HCWKPOW8EP4vcspXbHnXrwIDlu5savQipg==}
+    engines: {node: '>=18'}
+    peerDependencies:
+      '@csstools/css-parser-algorithms': ^3.0.5
+      '@csstools/css-tokenizer': ^3.0.4
+
+  '@csstools/css-parser-algorithms@3.0.5':
+    resolution: {integrity: sha512-DaDeUkXZKjdGhgYaHNJTV9pV7Y9B3b644jCLs9Upc3VeNGg6LWARAT6O+Q+/COo+2gg/bM5rhpMAtf70WqfBdQ==}
+    engines: {node: '>=18'}
+    peerDependencies:
+      '@csstools/css-tokenizer': ^3.0.4
+
+  '@csstools/css-tokenizer@3.0.4':
+    resolution: {integrity: sha512-Vd/9EVDiu6PPJt9yAh6roZP6El1xHrdvIVGjyBsHR0RYwNHgL7FJPyIIW4fANJNG6FtyZfvlRPpFI4ZM/lubvw==}
+    engines: {node: '>=18'}
+
   '@dabh/diagnostics@2.0.3':
     resolution: {integrity: sha512-hrlQOIi7hAfzsMqlGSFyVucrx38O+j6wiGOf//H2ecvIEqYN4ADBSS2iLMh5UFyDunCNniUIPk/q3riFv45xRA==}
 
@@ -248,6 +309,14 @@ packages:
   '@design.estate/dees-element@2.1.2':
     resolution: {integrity: sha512-ZiwvE411RJPHaYio26asQLnSmtJ6G1HRLYWbxW/HvCMbFtrcrXysP1y4PQ9KjdNfiQ4yoWPjTtwYMJjLE0NcbA==}
 
+  '@e-invoice-eu/core@2.1.9':
+    resolution: {integrity: sha512-chXUSUpN7FjHxdDa546bkLhkpVZCJEzpluueYaftFVqYWrZa6/G8MDvMslezEIvtsdxqHun1Se6aR+98YKOTQw==}
+
+  '@e965/xlsx@0.20.3':
+    resolution: {integrity: sha512-703RN/3OdsRD5mtse2HBX7Um7xwaP9tlswEG6svOtjqokXoX7rJdQj7DyabD2I+xk22RgaIIU+R6BHgkpZGB/w==}
+    engines: {node: '>=0.8'}
+    hasBin: true
+
   '@emnapi/core@1.4.5':
     resolution: {integrity: sha512-XsLw1dEOpkSX/WucdqUhPWP7hDxSvZiY+fsUC14h+FtQ2Ifni4znbBt8punRX+Uj2JG/uDb8nEHVKvrVlvdZ5Q==}
 
@@ -413,6 +482,12 @@ packages:
     cpu: [x64]
     os: [win32]
 
+  '@esgettext/runtime@1.3.6':
+    resolution: {integrity: sha512-4vMSr6i4WiQrrP8XXMxtQoDvkbRgVqmivta9j1YDPBzRaRIGTN2Nu+ADu8cv2WfKk5GkVUUqDpCxfbXOKCN+Cg==}
+
+  '@fin.cx/einvoice@5.1.4':
+    resolution: {integrity: sha512-pCtqIBsFB9wB4s4mb8zTg29JEL/H8cc2rl4pjLeRP70qOCXZd4ICOU/YZXuxgJlzi/vO+XXGWobt09Z3+Msqgg==}
+
   '@git.zone/tsbuild@2.6.4':
     resolution: {integrity: sha512-eeNW5hnXHU9lPzTaMbtdYDkb6cpFFC8fF5849BiwLO4N1Ga9Q5Om/6w5SZyJQcct8rHjcTgOOWdlxhjeKCr6NQ==}
     hasBin: true
@@ -449,6 +524,18 @@ packages:
     resolution: {integrity: sha512-O8jcjabXaleOG9DQ0+ARXWZBTfnP4WNAqzuiJK7ll44AmxGKv/J2M4TPjxjY3znBCfvBXFzucm1twdyFybFqEA==}
     engines: {node: '>=12'}
 
+  '@jsep-plugin/assignment@1.3.0':
+    resolution: {integrity: sha512-VVgV+CXrhbMI3aSusQyclHkenWSAm95WaiKrMxRFam3JSUiIaQjoMIw2sEs/OX4XifnqeQUN4DYbJjlA8EfktQ==}
+    engines: {node: '>= 10.16.0'}
+    peerDependencies:
+      jsep: ^0.4.0||^1.0.0
+
+  '@jsep-plugin/regex@1.0.4':
+    resolution: {integrity: sha512-q7qL4Mgjs1vByCaTnDFcBnV9HS7GVPJX5vyVoCgZHNSC9rjwIlmbXG5sUuorR5ndfHAIlJ8pVStxvjXHbNvtUg==}
+    engines: {node: '>= 10.16.0'}
+    peerDependencies:
+      jsep: ^0.4.0||^1.0.0
+
   '@koa/router@9.4.0':
     resolution: {integrity: sha512-dOOXgzqaDoHu5qqMEPLKEgLz5CeIA7q8+1W62mCvFVCOqeC71UoTGJ4u1xUSOpIl2J1x2pqrNULkFteUeZW3/A==}
     engines: {node: '>= 8.0.0'}
@@ -1430,6 +1517,10 @@ packages:
   '@ungap/structured-clone@1.3.0':
     resolution: {integrity: sha512-WmoN8qaIAo7WTYWbAZuG8PYEhn5fkz7dZrqTBZ7dtt//lL2Gwms1IcnQ5yHqjDfX8Ft5j4YzDM23f87zBfDe9g==}
 
+  '@xmldom/xmldom@0.9.8':
+    resolution: {integrity: sha512-p96FSY54r+WJ50FIOsCOjyj/wavs8921hG5+kVMmZgKcvIKxMXHTrjNJvRgWa/zuX3B6t2lijLNFaOyuxUH+2A==}
+    engines: {node: '>=14.6'}
+
   accepts@1.3.8:
     resolution: {integrity: sha512-PYAthTa2m2VKxuvSD3DPC/Gy+U+sOA1LAuT8mkmRuvw+NACSaeXEQ+NHcVF7rONl6qcaxV3Uuemwawk+7+SJLw==}
     engines: {node: '>= 0.6'}
@@ -1446,6 +1537,9 @@ packages:
     resolution: {integrity: sha512-kja8j7PjmncONqaTsB8fQ+wE2mSU2DJ9D4XKoJ5PFWIdRMa6SLSN1ff4mOr4jCbfRSsxR4keIiySJU0N9T5hIQ==}
     engines: {node: '>= 8.0.0'}
 
+  ajv@8.17.1:
+    resolution: {integrity: sha512-B/gBuNg5SiMTrPkC+A2+cW0RszwxYmn6VYxB/inlBStS5nx6xHIt/ehKRhIMhqusl7a8LjQoZnjCs5vhwxOQ1g==}
+
   ansi-256-colors@1.1.0:
     resolution: {integrity: sha1-kQ3lDvzHwJ49gvL4er1rcAwYgYo=}
     engines: {node: '>=0.10.0'}
@@ -1496,6 +1590,9 @@ packages:
   asynckit@0.4.0:
     resolution: {integrity: sha1-x57Zf380y48robyXkLzDZkdLS3k=}
 
+  axios@1.11.0:
+    resolution: {integrity: sha512-1Lx3WLFQWm3ooKDYZD1eXmoGO9fxYQjrycfHFC8P0sCfQVXyROp0p9PFWBehewBOdCwHc+f/b8I0fMto5eSfwA==}
+
   b4a@1.6.7:
     resolution: {integrity: sha512-OnAYlL5b7LEkALw87fUVafQw5rVR9RjwGd4KUwNQ6DrrNmaVaUCgLipfVlzrPQ4tWOR9P0IXGNOx50jYCCdSJg==}
 
@@ -1586,6 +1683,9 @@ packages:
   buffer-json@2.0.0:
     resolution: {integrity: sha512-+jjPFVqyfF1esi9fvfUs3NqM0pH1ziZ36VP4hmA/y/Ssfo/5w5xHKfTw9BwQjoJ1w/oVtpLomqwUHKdefGyuHw==}
 
+  buffer-reverse@1.0.1:
+    resolution: {integrity: sha512-M87YIUBsZ6N924W57vDwT/aOu8hw7ZgdByz6ijksLjmHJELBASmYTTlNHRgjE+pTsT9oJXGaDSgqqwfdHotDUg==}
+
   buffer@5.7.1:
     resolution: {integrity: sha512-EHcyIPBQ4BSGlvjB16k5KgAJ27CIsHY/2JBmCRReo48y9rQ3MaUzWX3KVlBa4U7MyX02HdVj0K7C3WaB3ju7FQ==}
 
@@ -1703,6 +1803,10 @@ packages:
   color@3.2.1:
     resolution: {integrity: sha512-aBl7dZI9ENN6fUGC7mWpMTPNHmWUSNan9tuWN6ahh5ZLNk9baLJOnSMlrQkHcrfFgz2/RigjUVAjdx36VcemKA==}
 
+  color@4.2.3:
+    resolution: {integrity: sha512-1rXeuUUiGGrykh+CeBdu5Ie7OJwinCgQY0bc7GCRxy5xVHy+moaqkpL/jqQq0MtQOeYcrqEz4abc5f0KtU7W4A==}
+    engines: {node: '>=12.5.0'}
+
   colorspace@1.1.4:
     resolution: {integrity: sha512-BgvKJiuVu1igBUF2kEjRCZXol6wiiGbY5ipL/oVPwm0BL9sIpMIzM8IK7vwuxIIzOXMV3Ey5w+vxhm0rR/TN8w==}
 
@@ -1795,14 +1899,25 @@ packages:
     resolution: {integrity: sha512-uV2QOWP2nWzsy2aMp8aRibhi9dlzF5Hgh5SHaB9OiTGEyDTiJJyx0uy51QXdyWbtAHNua4XJzUKca3OzKUd3vA==}
     engines: {node: '>= 8'}
 
+  crypto-js@4.2.0:
+    resolution: {integrity: sha512-KALDyEYgpY+Rlob/iriUtjV6d5Eq+Y191A5g4UqLAi8CyGP9N1+FdVbkc1SxKc2r4YAYqG8JzO2KGL+AizD70Q==}
+
   crypto-random-string@5.0.0:
     resolution: {integrity: sha512-KWjTXWwxFd6a94m5CdRGW/t82Tr8DoBc9dNnPCAbFI1EBweN6v1tv8y4Y1m7ndkp/nkIBRxUxAzpaBnR2k3bcQ==}
     engines: {node: '>=14.16'}
 
+  cssstyle@4.6.0:
+    resolution: {integrity: sha512-2z+rWdzbbSZv6/rhtvzvqeZQHrBaqgogqt85sqFNbabZOuFbCVFb8kPeEtZjiKkbrm395irpNKiYeFeLiQnFPg==}
+    engines: {node: '>=18'}
+
   data-uri-to-buffer@6.0.2:
     resolution: {integrity: sha512-7hvf7/GW8e86rW0ptuwS3OcBGDjIi6SZva7hCyWC0yYry2cOPmLIjXAUHI6DK2HsnwJd9ifmt57i8eV2n4YNpw==}
     engines: {node: '>= 14'}
 
+  data-urls@5.0.0:
+    resolution: {integrity: sha512-ZYP5VBHshaDAiVZxjbRVcFJpc+4xGgT0bK3vzy1HLN8jTO975HEbuYzZJcHoQEY5K1a0z8YayJkyVETa08eNTg==}
+    engines: {node: '>=18'}
+
   date-fns@4.1.0:
     resolution: {integrity: sha512-Ukq0owbQXxa/U3EGtsdVBkR1w7KOQ5gIBqdH2hkvknzZPYvBxb/aa6E8L7tmjFtkwZBu3UXBbjIgPo/Ez4xaNg==}
 
@@ -1835,6 +1950,9 @@ packages:
       supports-color:
         optional: true
 
+  decimal.js@10.6.0:
+    resolution: {integrity: sha512-YpgQiITW3JXGntzdUmyUR1V812Hn8T1YVXhCu+wO3OpS4eU9l4YdD3qjyiKdV6mvV29zapkMeD390UVEf2lkUg==}
+
   decode-named-character-reference@1.2.0:
     resolution: {integrity: sha512-c6fcElNV6ShtZXmsgNgFFV5tVX2PaV4g+MOAkb8eXHvn6sryJBrZa9r0zV6+dtTyoCKxtDy5tyQ5ZwQuidtd+Q==}
 
@@ -1961,6 +2079,10 @@ packages:
     resolution: {integrity: sha512-V0hjH4dGPh9Ao5p0MoRY6BVqtwCjhz6vI5LT8AJ55H+4g9/4vbHx1I54fS0XuclLhDHArPQCiMjDxjaL8fPxhw==}
     engines: {node: '>=0.12'}
 
+  entities@6.0.1:
+    resolution: {integrity: sha512-aN97NXWF6AWBTahfVOIrB/NShkzi5H7F9r1s9mD3cDj4Ko5f2qhhVoYMibXF7GlLveb/D2ioWay8lxI97Ven3g==}
+    engines: {node: '>=0.12'}
+
   env-paths@2.2.1:
     resolution: {integrity: sha512-+h1lkLKhZMTYjog1VEpJNG7NZJWcuc2DDk/qsqSTRRCOXiLjeQ1d1/udrUGhqMxUgAlwKNZ0cf2uqan5GLuS2A==}
     engines: {node: '>=6'}
@@ -2074,6 +2196,9 @@ packages:
   fast-json-stable-stringify@2.1.0:
     resolution: {integrity: sha512-lhd/wF+Lk98HZoTCtlVraHtfh5XYijIjalXck7saUtuanSDyLMxnHhSXEDJqHxD7msR8D0uCmqlkwjCV8xvwHw==}
 
+  fast-uri@3.0.6:
+    resolution: {integrity: sha512-Atfo14OibSv5wAp4VWNsFYE1AchQRTv9cBGWET4pZWHzYshFSS9NQI6I57rdKn9croWVMbYFbLhJ+yJvmZIIHw==}
+
   fast-xml-parser@3.21.1:
     resolution: {integrity: sha512-FTFVjYoBOZTJekiUsawGsSYV9QL0A+zDYCRj7y34IO6Jg+2IMYEtQa+bbictpdpV8dHxXywqU7C0gRDEOFtBFg==}
     hasBin: true
@@ -2302,6 +2427,13 @@ packages:
     resolution: {integrity: sha512-F/1DnUGPopORZi0ni+CvrCgHQ5FyEAHRLSApuYWMmrbSwoN2Mn/7k+Gl38gJnR7yyDZk6WLXwiGod1JOWNDKGw==}
     hasBin: true
 
+  html-encoding-sniffer@4.0.0:
+    resolution: {integrity: sha512-Y22oTqIU4uuPgEemfz7NDJz6OeKf12Lsu+QC+s3BVpda64lTiMYCyGwg5ki4vFxkMwQdeZDl2adZoqUgdFuTgQ==}
+    engines: {node: '>=18'}
+
+  html-entities@2.6.0:
+    resolution: {integrity: sha512-kig+rMn/QOVRvr7c86gQ8lWXq+Hkv6CbAH1hLu+RG338StTpE8Z0b44SDVaqVu7HGKf27frdmUYEs9hTUX/cLQ==}
+
   html-minifier@4.0.0:
     resolution: {integrity: sha512-aoGxanpFPLg7MkIl/DDFYtb0iWz7jMFGqFhvEDZga6/4QTjneiD8I/NXL1x5aaoCp7FSIT6h/OhykDdPsbtMig==}
     engines: {node: '>=6'}
@@ -2425,6 +2557,9 @@ packages:
     resolution: {integrity: sha512-+Pgi+vMuUNkJyExiMBt5IlFoMyKnr5zhJ4Uspz58WOhBF5QoIZkFyNHIbBAtHwzVAgk5RtndVNsDRN61/mmDqg==}
     engines: {node: '>=12'}
 
+  is-potential-custom-element-name@1.0.1:
+    resolution: {integrity: sha512-bCYeRA2rVibKZd+s2625gGnGF/t7DSqDs4dP7CrLA1m7jKWz6pps0LpYLJN8Q64HtmPKJ1hrN3nzPNKFEKOUiQ==}
+
   is-promise@4.0.0:
     resolution: {integrity: sha512-hvpoI6korhJMnej285dSg6nu1+e6uxs7zG3BYAm5byqDsgJNWwxzM6z6iZiAgQR4TJ30JmBTOwqZUw3WlyH3AQ==}
 
@@ -2493,18 +2628,39 @@ packages:
   jsbn@1.1.0:
     resolution: {integrity: sha1-sBMHyym2GKHtJux56RH4A8TaAEA=}
 
+  jsdom@26.1.0:
+    resolution: {integrity: sha512-Cvc9WUhxSMEo4McES3P7oK3QaXldCfNWp7pl2NNeiIFlCoLr3kfq9kb1fxftiwk1FLV7CvpvDfonxtzUDeSOPg==}
+    engines: {node: '>=18'}
+    peerDependencies:
+      canvas: ^3.0.0
+    peerDependenciesMeta:
+      canvas:
+        optional: true
+
+  jsep@1.4.0:
+    resolution: {integrity: sha512-B7qPcEVE3NVkmSJbaYxvv4cHkVW7DQsZz13pUMrfS8z8Q/BuShN+gcTXrUlPiGqM2/t/EEaI030bpxMqY8gMlw==}
+    engines: {node: '>= 10.16.0'}
+
   json-buffer@3.0.1:
     resolution: {integrity: sha512-4bV5BfR2mqfQTJm+V5tPPdf+ZpuhiIvTuAB5g8kcrXOZpTT/QwwVRWBywX1ozr6lEuPdbHxwaJlm9G6mI2sfSQ==}
 
   json-parse-even-better-errors@2.3.1:
     resolution: {integrity: sha512-xyFwyhro/JEof6Ghe2iz2NcXoj2sloNsWr/XsERDK/oiPCfaNhl5ONfp+jQdAZRQQ0IJWNzH9zIZF7li91kh2w==}
 
+  json-schema-traverse@1.0.0:
+    resolution: {integrity: sha512-NM8/P9n3XjXhIZn1lLhkFaACTOURQXjWhV4BA/RnOv8xvgqtqpAX9IO4mRQxSx1Rlo4tqzeqb0sOlruaOy3dug==}
+
   jsonfile@4.0.0:
     resolution: {integrity: sha1-h3Gq4HmbZAdrdmQPygWPnBDjPss=}
 
   jsonfile@6.1.0:
     resolution: {integrity: sha512-5dgndWOriYSm5cnYaJNhalLNDKOqFwyDB/rr1E9ZsGciGvKPs8R2xYGCacuf3z6K1YKDz182fd+fY3cn3pMqXQ==}
 
+  jsonpath-plus@10.3.0:
+    resolution: {integrity: sha512-8TNmfeTCk2Le33A3vRRwtuworG/L5RrgMvdjhKZxvyShO+mBu2fP50OWUjRLNtvw344DdDarFh9buFAZs5ujeA==}
+    engines: {node: '>=18.0.0'}
+    hasBin: true
+
   keygrip@1.1.0:
     resolution: {integrity: sha512-iYSchDJ+liQ8iwbSI2QqsQOvqv58eJCEanyJPJi+Khyu8smkcKSFUCbPwzFcL7YVtZ6eONjqRX/38caJ7QjRAQ==}
     engines: {node: '>= 0.6'}
@@ -2713,6 +2869,10 @@ packages:
     resolution: {integrity: sha512-Snk314V5ayFLhp3fkUREub6WtjBfPdCPY1Ln8/8munuLuiYhsABgBVWsozAG+MWMbVEvcdcpbi9R7ww22l9Q3g==}
     engines: {node: '>=18'}
 
+  merkletreejs@0.4.1:
+    resolution: {integrity: sha512-W2VSHeGTdAnWtedee+pgGn7SHvncMdINnMeHAaXrfarSaMNLff/pm7RCr/QXYxN6XzJFgJZY+28ejO0lAosW4A==}
+    engines: {node: '>= 7.6.0'}
+
   methods@1.1.2:
     resolution: {integrity: sha1-VSmk1nZUE07cxSZmVoNbD4Ua/O4=}
     engines: {node: '>= 0.6'}
@@ -2959,6 +3119,9 @@ packages:
     resolution: {integrity: sha512-dPEtOeMvF9VMcYV/1Wb8CPoVAXtp6MKMlcbAt4ddqmGqUJ6fQZFXkNZNkNlfevtNkGtaSoXf/vNNNSvgrdXwtA==}
     engines: {node: '>= 6.13.0'}
 
+  node-html-better-parser@1.5.3:
+    resolution: {integrity: sha512-rvnbT4FUS+pIQPAs3bBpzeuWdgdjne0LsgrEINdsMfAvjAKHTEGVhknMEqBriGuVRWM8iRL1LKhRhZ9RB6gPVA==}
+
   normalize-newline@4.1.0:
     resolution: {integrity: sha512-ff4jKqMI8Xl50/4Mms/9jPobzAV/UK+kXG2XJ/7AqOmxIx8mqfqTIHYxuAnEgJ2AQeBbLnlbmZ5+38Y9A0w/YA==}
     engines: {node: '>=12'}
@@ -2967,6 +3130,9 @@ packages:
     resolution: {integrity: sha512-Ee/R3SyN4BuynXcnTaekmaVdbDAEiNrHqjQIA37mHU8G9pf7aaAD4ZX3XjBLo6rsdcxA/gtkcNYZLt30ACgynw==}
     engines: {node: '>=14.16'}
 
+  nwsapi@2.2.21:
+    resolution: {integrity: sha512-o6nIY3qwiSXl7/LuOU0Dmuctd34Yay0yeuZRLFmDPrrdHpXKFndPj3hM+YEPVHYC5fx2otBx4Ilc/gyYSAUaIA==}
+
   object-assign@4.1.1:
     resolution: {integrity: sha1-IQmtx5ZYh8/AXLvUQsrIv7s2CGM=}
     engines: {node: '>=0.10.0'}
@@ -3052,6 +3218,9 @@ packages:
   pako@1.0.11:
     resolution: {integrity: sha512-4hLB8Py4zZce5s4yd9XzopqwVv/yGNhV1Bl8NTmCq1763HeK2+EwVTv+leGeL13Dnh2wfbqowVPXCIO0z4taYw==}
 
+  pako@2.1.0:
+    resolution: {integrity: sha512-w+eufiZ1WuJYgPXbV/PO3NCMEc3xqylkKHzp8bxp1uW4qaSNQUkwmLLEc3kKsfz8lpV1F8Ht3U1Cm+9Srog2ug==}
+
   param-case@2.1.1:
     resolution: {integrity: sha1-35T9jPZTHs915r75oIWPvHK+Ikc=}
 
@@ -3075,6 +3244,9 @@ packages:
     resolution: {integrity: sha512-TXfryirbmq34y8QBwgqCVLi+8oA3oWx2eAnSn62ITyEhEYaWRlVZ2DvMM9eZbMs/RfxPu/PK/aBLyGj4IrqMHw==}
     engines: {node: '>=18'}
 
+  parse5@7.3.0:
+    resolution: {integrity: sha512-IInvU7fabl34qmi9gY8XOVxhYyMyuH2xUNpb2q8/Y+7552KlejkRvqvD19nMoUW/uQGGbqNpA6Tufu5FL5BZgw==}
+
   parseurl@1.3.3:
     resolution: {integrity: sha512-CiyeOxFT/JZyN5m0z9PfXw4SCBJ6Sygz1Dpl0wqjlhDEGGBP1GnsUVEL0p63hoG1fcj3fHynXi9NYO4nWOL+qQ==}
     engines: {node: '>= 0.8'}
@@ -3292,6 +3464,10 @@ packages:
     resolution: {integrity: sha1-jGStX9MNqxyXbiNE/+f3kqam30I=}
     engines: {node: '>=0.10.0'}
 
+  require-from-string@2.0.2:
+    resolution: {integrity: sha512-Xf0nWe6RseziFMu+Ap9biiUbmplq6S9/p+7w7YXP/JBHhrUDDUhwa+vANyubuqfZWTveU//DYVGsDG7RKL/vEw==}
+    engines: {node: '>=0.10.0'}
+
   resolve-alpn@1.2.1:
     resolution: {integrity: sha512-0a1F4l73/ZFZOakJnQ3FvkJ2+gSTQWz/r2KE5OdDY0TxPm5h4GkqkWWfM47T7HsbnOtcJVEF4epCVy6u7Q3K+g==}
 
@@ -3318,6 +3494,9 @@ packages:
     resolution: {integrity: sha512-nLTrUKm2UyiL7rlhapu/Zl45FwNgkZGaCpZbIHajDYgwlJCOzLSk+cIPAnsEqV955GjILJnKbdQC1nVPz+gAYQ==}
     engines: {node: '>= 18'}
 
+  rrweb-cssom@0.8.0:
+    resolution: {integrity: sha512-guoltQEx+9aMf2gDZ0s62EcV8lsXR+0w8915TC3ITdn2YueuNjdAYh/levpU9nFaoChh9RUS5ZdQMrKfVEN9tw==}
+
   rss-parser@3.13.0:
     resolution: {integrity: sha512-7jWUBV5yGN3rqMMj7CZufl/291QAhvrrGpDNE4k/02ZchL0npisiYYqULF71jCEKoIiHvK/Q2e6IkDwPziT7+w==}
 
@@ -3349,6 +3528,13 @@ packages:
   sax@1.4.1:
     resolution: {integrity: sha512-+aWOz7yVScEGoKNd4PA10LZ8sk0A/z5+nXQG5giUO5rprX9jgYsTdov9qCchZiPIZezbZH+jRut8nPodFAX4Jg==}
 
+  saxes@6.0.0:
+    resolution: {integrity: sha512-xAg7SOnEhrm5zI3puOOKyy1OMcMlIJZYNJY7xLBwSze0UjhPLnWfj2GF2EpT0jmzaJKIWKHLsaSSajf35bcYnA==}
+    engines: {node: '>=v12.22.7'}
+
+  saxon-js@2.7.0:
+    resolution: {integrity: sha512-uGAv7H85EuWtAyyXVezXBg3/j2UvhEfT3N9+sqkGwCJVW33KlkadllDCdES/asCDklUo0UlM6178tZ0n3GPZjQ==}
+
   semver@6.3.1:
     resolution: {integrity: sha512-BR7VvDCVHO+q2xBEWskxS6DJE1qRnb7DxzUrogb71CWoSficBxYsiAGd+Kl0mmq/MprG9yArRkyrQxTO6XjMzA==}
     hasBin: true
@@ -3582,6 +3768,20 @@ packages:
   tiny-worker@2.3.0:
     resolution: {integrity: sha512-pJ70wq5EAqTAEl9IkGzA+fN0836rycEuz2Cn6yeZ6FRzlVS5IDOkFHpIoEsksPRQV34GDqXm65+OlnZqUSyK2g==}
 
+  tldts-core@6.1.86:
+    resolution: {integrity: sha512-Je6p7pkk+KMzMv2XXKmAE3McmolOQFdxkKw0R8EYNr7sELW46JqnNeTX8ybPiQgvg1ymCoF8LXs5fzFaZvJPTA==}
+
+  tldts@6.1.86:
+    resolution: {integrity: sha512-WMi/OQ2axVTf/ykqCQgXiIct+mSQDFdH2fkwhPwgEwvJ1kSzZRiinb0zF2Xb8u4+OqPChmyI6MEu4EezNJz+FQ==}
+    hasBin: true
+
+  tmp-promise@3.0.3:
+    resolution: {integrity: sha512-RwM7MoPojPxsOBYnyd2hy0bxtIlVrihNs9pj5SUvY8Zz1sQcQG2tG1hSr8PDxfgEB8RNKDhqbIlroIarSNDNsQ==}
+
+  tmp@0.2.5:
+    resolution: {integrity: sha512-voyz6MApa1rQGUxT3E+BK7/ROe8itEx7vD8/HEvt4xwXucvQ5G5oeEiHkmHZJuBO21RpOf+YYm9MOivj709jow==}
+    engines: {node: '>=14.14'}
+
   toidentifier@1.0.1:
     resolution: {integrity: sha512-o5sSPKEkg/DIQNmH43V0/uerLrpzVedkUh8tGNvaeXpfpuwjKenlSox/2O/BTlZUtEe+JG7s5YhEz608PlAHRA==}
     engines: {node: '>=0.6'}
@@ -3590,6 +3790,10 @@ packages:
     resolution: {integrity: sha512-MD9MjpVNhVyH4fyd5rKphjvt/1qj+PtQUz65aFqAZA6XniWAuSFRjLk3e2VALEFlh9OwBpXUN7rfeqSnT/Fmkw==}
     engines: {node: '>=14.16'}
 
+  tough-cookie@5.1.2:
+    resolution: {integrity: sha512-FVDYdxtnj0G6Qm/DhNPSb8Ju59ULcup3tuJxkFb5K8Bv2pUXILbf0xZWU8PX8Ov19OXljbUyveOFwRMwkXzO+A==}
+    engines: {node: '>=16'}
+
   tr46@3.0.0:
     resolution: {integrity: sha512-l7FvfAHlcmulp8kr+flpQZmVwtu7nfRV7NZujtN0OqES8EL4O4e0qqzL0DC5gAvx/ZC/9lk6rhcUwYvkBnBnYA==}
     engines: {node: '>=12'}
@@ -3602,6 +3806,10 @@ packages:
     resolution: {integrity: sha512-L0Orpi8qGpRG//Nd+H90vFB+3iHnue1zSSGmNOOCh1GLJ7rUKVwV2HvijphGQS2UmhUZewS9VgvxYIdgr+fG1A==}
     hasBin: true
 
+  treeify@1.1.0:
+    resolution: {integrity: sha512-1m4RA7xVAJrSGrrXGs0L3YTwyvBs2S8PbRHaLZAkFw7JR8oIFwYtysxlBZhYIa7xSyiYJKZ3iGrrk55cGA3i9A==}
+    engines: {node: '>=0.6'}
+
   trim-lines@3.0.1:
     resolution: {integrity: sha512-kRj8B+YHZCc9kQYdWfJB2/oUl9rA99qbowYYBtr4ui4mZyAQ2JpvVBd/6U2YloATfqBhBTSMhTpgBHtU0Mf3Rg==}
 
@@ -3730,14 +3938,26 @@ packages:
   vfile@6.0.3:
     resolution: {integrity: sha512-KzIbH/9tXat2u30jf+smMwFCsno4wHVdNmzFyL+T/L3UGqqk6JKfVqOFOZEpZSHADH1k40ab6NUIXZq422ov3Q==}
 
+  w3c-xmlserializer@5.0.0:
+    resolution: {integrity: sha512-o8qghlI8NZHU1lLPrpi2+Uq7abh4GGPpYANlalzWxyWteJOCsr/P+oPBA49TOLu5FTZO4d3F9MnWJfiMo4BkmA==}
+    engines: {node: '>=18'}
+
   webidl-conversions@7.0.0:
     resolution: {integrity: sha512-VwddBukDzu71offAQR975unBIGqfKZpM+8ZX6ySk8nYhVoo5CYaZyzt3YBvYtRtO+aoGlqxPg/B87NGVZ/fu6g==}
     engines: {node: '>=12'}
 
+  whatwg-encoding@3.1.1:
+    resolution: {integrity: sha512-6qN4hJdMwfYBtE3YBTTHhoeuUrDBPZmbQaxWAqSALV/MeEnR5z1xd8UKud2RAkFoPkmB+hli1TZSnyi84xz1vQ==}
+    engines: {node: '>=18'}
+
   whatwg-mimetype@3.0.0:
     resolution: {integrity: sha512-nt+N2dzIutVRxARx1nghPKGv1xHikU7HKdfafKkLNLindmPU/ch3U31NOCGGA/dmPcmb1VlofO0vnKAcsm0o/Q==}
     engines: {node: '>=12'}
 
+  whatwg-mimetype@4.0.0:
+    resolution: {integrity: sha512-QaKxh0eNIi2mE9p2vEdzfagOKHCcj1pJ56EEHGQOVxp8r9/iszLUUV7v89x9O1p/T+NlTM5W7jW6+cz4Fq1YVg==}
+    engines: {node: '>=18'}
+
   whatwg-url@11.0.0:
     resolution: {integrity: sha512-RKT8HExMpoYx4igMiVMY83lN6UeITKJlBQ+vR/8ZJ8OCdSiN3RwCq+9gH0+Xzj0+5IrM6i4j/6LuvzbZIQgEcQ==}
     engines: {node: '>=12'}
@@ -3803,6 +4023,10 @@ packages:
     resolution: {integrity: sha512-7rVi2KMfwfWFl+GpPg6m80IVMWXLRjO+PxTq7V2CDhoGak0wzYzFgUY2m4XJ47OGdXd8eLE8EmwfAmdjw7lC1g==}
     hasBin: true
 
+  xml-name-validator@5.0.0:
+    resolution: {integrity: sha512-EvGK8EJ3DhaHfbRlETOWAS5pO9MZITeauHKJyb8wyajUfQUenkIg2MvLDTZ4T/TgIcm3HU0TFBgWWboAZ30UHg==}
+    engines: {node: '>=18'}
+
   xml2js@0.5.0:
     resolution: {integrity: sha512-drPFnkQJik/O+uPKpqSgr22mpuFHqKdbS835iAQrUC73L2F5WkboIRd63ai/2Yg6I1jzifPFKH2NTK+cfglkIA==}
     engines: {node: '>=4.0.0'}
@@ -3815,10 +4039,21 @@ packages:
     resolution: {integrity: sha512-fDlsI/kFEx7gLvbecc0/ohLG50fugQp8ryHzMTuW9vSa1GJ0XYWKnhsUx7oie3G98+r56aTQIUB4kht42R3JvA==}
     engines: {node: '>=4.0'}
 
+  xmlchars@2.2.0:
+    resolution: {integrity: sha512-JZnDKK8B0RCDw84FNdDAIpZK+JuJw+s7Lz8nksI7SIuU3UXJJslUthsi+uWBUYOwPFwW7W7PRLRfUKpxjtjFCw==}
+
+  xmldom@0.6.0:
+    resolution: {integrity: sha512-iAcin401y58LckRZ0TkI4k0VSM1Qg0KGSc3i8rU+xrxe19A/BN1zHyVSJY7uoutVlaTSzYyk/v5AmkewAP7jtg==}
+    engines: {node: '>=10.0.0'}
+
   xmlhttprequest-ssl@2.1.2:
     resolution: {integrity: sha512-TEU+nJVUUnA4CYJFLvK5X9AOeH4KvDvhIfm0vV1GaQRtchnG0hgK5p8hw/xjv8cunWYCsiPCSDzObPyhEwq3KQ==}
     engines: {node: '>=0.4.0'}
 
+  xpath@0.0.34:
+    resolution: {integrity: sha512-FxF6+rkr1rNSQrhUNYrAFJpRXNzlDoMxeXN5qI84939ylEv3qqPFKa85Oxr6tDaJKqwW6KKyo2v26TSv3k6LeA==}
+    engines: {node: '>=0.6.0'}
+
   xtend@4.0.2:
     resolution: {integrity: sha512-LKYU1iAXJXUgAXn9URjiu+MWhyUXHsvfp7mcuYm9dSUKK0/CjtrUwFAxD82/mCWbtLsGjFIad0wIsod4zrTAEQ==}
     engines: {node: '>=0.4'}
@@ -3938,6 +4173,14 @@ snapshots:
       - utf-8-validate
       - vue
 
+  '@asamuzakjp/css-color@3.2.0':
+    dependencies:
+      '@csstools/css-calc': 2.1.4(@csstools/css-parser-algorithms@3.0.5(@csstools/css-tokenizer@3.0.4))(@csstools/css-tokenizer@3.0.4)
+      '@csstools/css-color-parser': 3.0.10(@csstools/css-parser-algorithms@3.0.5(@csstools/css-tokenizer@3.0.4))(@csstools/css-tokenizer@3.0.4)
+      '@csstools/css-parser-algorithms': 3.0.5(@csstools/css-tokenizer@3.0.4)
+      '@csstools/css-tokenizer': 3.0.4
+      lru-cache: 10.4.3
+
   '@aws-crypto/crc32@5.2.0':
     dependencies:
       '@aws-crypto/util': 5.2.0
@@ -4497,6 +4740,16 @@ snapshots:
     dependencies:
       regenerator-runtime: 0.14.1
 
+  '@cantoo/pdf-lib@2.4.2':
+    dependencies:
+      '@pdf-lib/standard-fonts': 1.0.0
+      '@pdf-lib/upng': 1.0.1
+      color: 4.2.3
+      crypto-js: 4.2.0
+      node-html-better-parser: 1.5.3
+      pako: 1.0.11
+      tslib: 2.8.1
+
   '@cloudflare/workers-types@4.20250809.0': {}
 
   '@colors/colors@1.6.0': {}
@@ -4505,6 +4758,26 @@ snapshots:
     dependencies:
       '@api.global/typedrequest-interfaces': 3.0.19
 
+  '@csstools/color-helpers@5.0.2': {}
+
+  '@csstools/css-calc@2.1.4(@csstools/css-parser-algorithms@3.0.5(@csstools/css-tokenizer@3.0.4))(@csstools/css-tokenizer@3.0.4)':
+    dependencies:
+      '@csstools/css-parser-algorithms': 3.0.5(@csstools/css-tokenizer@3.0.4)
+      '@csstools/css-tokenizer': 3.0.4
+
+  '@csstools/css-color-parser@3.0.10(@csstools/css-parser-algorithms@3.0.5(@csstools/css-tokenizer@3.0.4))(@csstools/css-tokenizer@3.0.4)':
+    dependencies:
+      '@csstools/color-helpers': 5.0.2
+      '@csstools/css-calc': 2.1.4(@csstools/css-parser-algorithms@3.0.5(@csstools/css-tokenizer@3.0.4))(@csstools/css-tokenizer@3.0.4)
+      '@csstools/css-parser-algorithms': 3.0.5(@csstools/css-tokenizer@3.0.4)
+      '@csstools/css-tokenizer': 3.0.4
+
+  '@csstools/css-parser-algorithms@3.0.5(@csstools/css-tokenizer@3.0.4)':
+    dependencies:
+      '@csstools/css-tokenizer': 3.0.4
+
+  '@csstools/css-tokenizer@3.0.4': {}
+
   '@dabh/diagnostics@2.0.3':
     dependencies:
       colorspace: 1.1.4
@@ -4556,6 +4829,18 @@ snapshots:
       - supports-color
       - vue
 
+  '@e-invoice-eu/core@2.1.9':
+    dependencies:
+      '@cantoo/pdf-lib': 2.4.2
+      '@e965/xlsx': 0.20.3
+      '@esgettext/runtime': 1.3.6
+      ajv: 8.17.1
+      jsonpath-plus: 10.3.0
+      tmp-promise: 3.0.3
+      xmlbuilder2: 3.1.1
+
+  '@e965/xlsx@0.20.3': {}
+
   '@emnapi/core@1.4.5':
     dependencies:
       '@emnapi/wasi-threads': 1.0.4
@@ -4650,6 +4935,27 @@ snapshots:
   '@esbuild/win32-x64@0.25.8':
     optional: true
 
+  '@esgettext/runtime@1.3.6': {}
+
+  '@fin.cx/einvoice@5.1.4':
+    dependencies:
+      '@push.rocks/smartfile': 11.2.5
+      '@push.rocks/smartxml': 1.1.1
+      '@tsclass/tsclass': 9.2.0
+      '@xmldom/xmldom': 0.9.8
+      jsdom: 26.1.0
+      pako: 2.1.0
+      pdf-lib: 1.17.1
+      saxon-js: 2.7.0
+      xmldom: 0.6.0
+      xpath: 0.0.34
+    transitivePeerDependencies:
+      - bufferutil
+      - canvas
+      - debug
+      - supports-color
+      - utf-8-validate
+
   '@git.zone/tsbuild@2.6.4':
     dependencies:
       '@git.zone/tspublish': 1.10.1
@@ -4769,6 +5075,14 @@ snapshots:
       wrap-ansi: 8.1.0
       wrap-ansi-cjs: wrap-ansi@7.0.0
 
+  '@jsep-plugin/assignment@1.3.0(jsep@1.4.0)':
+    dependencies:
+      jsep: 1.4.0
+
+  '@jsep-plugin/regex@1.0.4(jsep@1.4.0)':
+    dependencies:
+      jsep: 1.4.0
+
   '@koa/router@9.4.0':
     dependencies:
       debug: 4.4.1
@@ -6343,6 +6657,8 @@ snapshots:
 
   '@ungap/structured-clone@1.3.0': {}
 
+  '@xmldom/xmldom@0.9.8': {}
+
   accepts@1.3.8:
     dependencies:
       mime-types: 2.1.35
@@ -6359,6 +6675,13 @@ snapshots:
     dependencies:
       humanize-ms: 1.2.1
 
+  ajv@8.17.1:
+    dependencies:
+      fast-deep-equal: 3.1.3
+      fast-uri: 3.0.6
+      json-schema-traverse: 1.0.0
+      require-from-string: 2.0.2
+
   ansi-256-colors@1.1.0: {}
 
   ansi-regex@5.0.1: {}
@@ -6397,6 +6720,14 @@ snapshots:
 
   asynckit@0.4.0: {}
 
+  axios@1.11.0:
+    dependencies:
+      follow-redirects: 1.15.11(debug@4.4.1)
+      form-data: 4.0.4
+      proxy-from-env: 1.1.0
+    transitivePeerDependencies:
+      - debug
+
   b4a@1.6.7: {}
 
   bail@2.0.2: {}
@@ -6499,6 +6830,8 @@ snapshots:
 
   buffer-json@2.0.0: {}
 
+  buffer-reverse@1.0.1: {}
+
   buffer@5.7.1:
     dependencies:
       base64-js: 1.5.1
@@ -6624,6 +6957,11 @@ snapshots:
       color-convert: 1.9.3
       color-string: 1.9.1
 
+  color@4.2.3:
+    dependencies:
+      color-convert: 2.0.1
+      color-string: 1.9.1
+
   colorspace@1.1.4:
     dependencies:
       color: 3.2.1
@@ -6701,12 +7039,24 @@ snapshots:
       shebang-command: 2.0.0
       which: 2.0.2
 
+  crypto-js@4.2.0: {}
+
   crypto-random-string@5.0.0:
     dependencies:
       type-fest: 2.19.0
 
+  cssstyle@4.6.0:
+    dependencies:
+      '@asamuzakjp/css-color': 3.2.0
+      rrweb-cssom: 0.8.0
+
   data-uri-to-buffer@6.0.2: {}
 
+  data-urls@5.0.0:
+    dependencies:
+      whatwg-mimetype: 4.0.0
+      whatwg-url: 14.2.0
+
   date-fns@4.1.0: {}
 
   dayjs@1.11.13: {}
@@ -6723,6 +7073,8 @@ snapshots:
     dependencies:
       ms: 2.1.3
 
+  decimal.js@10.6.0: {}
+
   decode-named-character-reference@1.2.0:
     dependencies:
       character-entities: 2.0.2
@@ -6852,6 +7204,8 @@ snapshots:
 
   entities@4.5.0: {}
 
+  entities@6.0.1: {}
+
   env-paths@2.2.1: {}
 
   error-ex@1.3.2:
@@ -7026,6 +7380,8 @@ snapshots:
 
   fast-json-stable-stringify@2.1.0: {}
 
+  fast-uri@3.0.6: {}
+
   fast-xml-parser@3.21.1:
     dependencies:
       strnum: 1.1.2
@@ -7328,6 +7684,12 @@ snapshots:
 
   he@1.2.0: {}
 
+  html-encoding-sniffer@4.0.0:
+    dependencies:
+      whatwg-encoding: 3.1.1
+
+  html-entities@2.6.0: {}
+
   html-minifier@4.0.0:
     dependencies:
       camel-case: 3.0.0
@@ -7456,6 +7818,8 @@ snapshots:
 
   is-plain-obj@4.1.0: {}
 
+  is-potential-custom-element-name@1.0.1: {}
+
   is-promise@4.0.0: {}
 
   is-regex@1.2.1:
@@ -7512,10 +7876,41 @@ snapshots:
 
   jsbn@1.1.0: {}
 
+  jsdom@26.1.0:
+    dependencies:
+      cssstyle: 4.6.0
+      data-urls: 5.0.0
+      decimal.js: 10.6.0
+      html-encoding-sniffer: 4.0.0
+      http-proxy-agent: 7.0.2
+      https-proxy-agent: 7.0.6
+      is-potential-custom-element-name: 1.0.1
+      nwsapi: 2.2.21
+      parse5: 7.3.0
+      rrweb-cssom: 0.8.0
+      saxes: 6.0.0
+      symbol-tree: 3.2.4
+      tough-cookie: 5.1.2
+      w3c-xmlserializer: 5.0.0
+      webidl-conversions: 7.0.0
+      whatwg-encoding: 3.1.1
+      whatwg-mimetype: 4.0.0
+      whatwg-url: 14.2.0
+      ws: 8.18.3
+      xml-name-validator: 5.0.0
+    transitivePeerDependencies:
+      - bufferutil
+      - supports-color
+      - utf-8-validate
+
+  jsep@1.4.0: {}
+
   json-buffer@3.0.1: {}
 
   json-parse-even-better-errors@2.3.1: {}
 
+  json-schema-traverse@1.0.0: {}
+
   jsonfile@4.0.0:
     optionalDependencies:
       graceful-fs: 4.2.11
@@ -7526,6 +7921,12 @@ snapshots:
     optionalDependencies:
       graceful-fs: 4.2.11
 
+  jsonpath-plus@10.3.0:
+    dependencies:
+      '@jsep-plugin/assignment': 1.3.0(jsep@1.4.0)
+      '@jsep-plugin/regex': 1.0.4(jsep@1.4.0)
+      jsep: 1.4.0
+
   keygrip@1.1.0:
     dependencies:
       tsscmp: 1.0.6
@@ -7825,6 +8226,12 @@ snapshots:
 
   merge-descriptors@2.0.0: {}
 
+  merkletreejs@0.4.1:
+    dependencies:
+      buffer-reverse: 1.0.1
+      crypto-js: 4.2.0
+      treeify: 1.1.0
+
   methods@1.1.2: {}
 
   micromark-core-commonmark@2.0.3:
@@ -8170,12 +8577,18 @@ snapshots:
 
   node-forge@1.3.1: {}
 
+  node-html-better-parser@1.5.3:
+    dependencies:
+      html-entities: 2.6.0
+
   normalize-newline@4.1.0:
     dependencies:
       replace-buffer: 1.2.1
 
   normalize-url@8.0.2: {}
 
+  nwsapi@2.2.21: {}
+
   object-assign@4.1.1: {}
 
   object-inspect@1.13.4: {}
@@ -8260,6 +8673,8 @@ snapshots:
 
   pako@1.0.11: {}
 
+  pako@2.1.0: {}
+
   param-case@2.1.1:
     dependencies:
       no-case: 2.3.2
@@ -8281,6 +8696,10 @@ snapshots:
 
   parse-ms@4.0.0: {}
 
+  parse5@7.3.0:
+    dependencies:
+      entities: 6.0.1
+
   parseurl@1.3.3: {}
 
   passthrough-counter@1.0.0: {}
@@ -8547,6 +8966,8 @@ snapshots:
 
   require-directory@2.1.1: {}
 
+  require-from-string@2.0.2: {}
+
   resolve-alpn@1.2.1: {}
 
   resolve-from@4.0.0: {}
@@ -8593,6 +9014,8 @@ snapshots:
     transitivePeerDependencies:
       - supports-color
 
+  rrweb-cssom@0.8.0: {}
+
   rss-parser@3.13.0:
     dependencies:
       entities: 2.2.0
@@ -8634,6 +9057,16 @@ snapshots:
 
   sax@1.4.1: {}
 
+  saxes@6.0.0:
+    dependencies:
+      xmlchars: 2.2.0
+
+  saxon-js@2.7.0:
+    dependencies:
+      axios: 1.11.0
+    transitivePeerDependencies:
+      - debug
+
   semver@6.3.1: {}
 
   semver@7.7.2: {}
@@ -8962,6 +9395,18 @@ snapshots:
     dependencies:
       esm: 3.2.25
 
+  tldts-core@6.1.86: {}
+
+  tldts@6.1.86:
+    dependencies:
+      tldts-core: 6.1.86
+
+  tmp-promise@3.0.3:
+    dependencies:
+      tmp: 0.2.5
+
+  tmp@0.2.5: {}
+
   toidentifier@1.0.1: {}
 
   token-types@6.0.4:
@@ -8969,6 +9414,10 @@ snapshots:
       '@tokenizer/token': 0.3.0
       ieee754: 1.2.1
 
+  tough-cookie@5.1.2:
+    dependencies:
+      tldts: 6.1.86
+
   tr46@3.0.0:
     dependencies:
       punycode: 2.3.1
@@ -8979,6 +9428,8 @@ snapshots:
 
   tree-kill@1.2.2: {}
 
+  treeify@1.1.0: {}
+
   trim-lines@3.0.1: {}
 
   triple-beam@1.4.1: {}
@@ -9095,10 +9546,20 @@ snapshots:
       '@types/unist': 3.0.3
       vfile-message: 4.0.3
 
+  w3c-xmlserializer@5.0.0:
+    dependencies:
+      xml-name-validator: 5.0.0
+
   webidl-conversions@7.0.0: {}
 
+  whatwg-encoding@3.1.1:
+    dependencies:
+      iconv-lite: 0.6.3
+
   whatwg-mimetype@3.0.0: {}
 
+  whatwg-mimetype@4.0.0: {}
+
   whatwg-url@11.0.0:
     dependencies:
       tr46: 3.0.0
@@ -9159,6 +9620,8 @@ snapshots:
     dependencies:
       sax: 1.4.1
 
+  xml-name-validator@5.0.0: {}
+
   xml2js@0.5.0:
     dependencies:
       sax: 1.4.1
@@ -9173,8 +9636,14 @@ snapshots:
 
   xmlbuilder@11.0.1: {}
 
+  xmlchars@2.2.0: {}
+
+  xmldom@0.6.0: {}
+
   xmlhttprequest-ssl@2.1.2: {}
 
+  xpath@0.0.34: {}
+
   xtend@4.0.2: {}
 
   y18n@5.0.8: {}

readme.md

@@ -1,7 +1,7 @@
 # @fin.cx/skr 📊
 
 > **Enterprise-grade German accounting standards implementation for SKR03 and SKR04**  
-> Rock-solid double-entry bookkeeping with MongoDB persistence and full TypeScript support
+> Rock-solid double-entry bookkeeping with MongoDB persistence, e-invoice integration, and full TypeScript support
 
 ## 🚀 Why @fin.cx/skr?
 
@@ -17,6 +17,9 @@ Building compliant German accounting software? You've come to the right place! T
 - **🔄 Transaction Safety**: Built-in double-entry validation and automatic reversals
 - **✅ Battle-Tested**: 65+ comprehensive tests covering all edge cases
 - **🛡️ SKR Validation**: Automatic validation against official SKR standards
+- **🧾 E-Invoice Support**: Full XRechnung/ZUGFeRD integration for modern invoice processing
+- **🔐 Cryptographic Security**: Merkle tree and digital signature support for audit trails
+- **📑 PDF Export**: Professional PDF report generation with customizable templates
 
 ## 📦 Installation
 
@@ -76,6 +79,47 @@ const journalEntry = await api.postJournalEntry({
 });
 ```
 
+### 🧾 E-Invoice Integration
+
+```typescript
+// Import electronic invoices (XRechnung/ZUGFeRD)
+const invoiceData = await api.importInvoice(xmlContent, {
+  format: 'xrechnung',
+  validateSchema: true,
+  checkDuplicates: true
+});
+
+// Automatically book invoice to accounting
+const booking = await api.bookInvoice(invoiceData.invoiceId, {
+  autoDetectAccounts: true,
+  splitVAT: true,
+  createPaymentSchedule: true
+});
+
+// Export invoice in various formats
+const xRechnung = await api.exportInvoice(invoiceId, {
+  format: 'xrechnung',
+  version: '3.0',
+  includeAttachments: true
+});
+
+// Search and filter invoices
+const invoices = await api.searchInvoices({
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31'),
+  status: 'booked',
+  minAmount: 100,
+  customerVATId: 'DE123456789'
+});
+
+// Generate compliance reports
+const complianceReport = await api.createInvoiceComplianceReport({
+  period: '2024-Q1',
+  includeValidation: true,
+  includeStatistics: true
+});
+```
+
 ### 📊 Generating Financial Reports
 
 ```typescript
@@ -109,6 +153,71 @@ const cashFlow = await api.generateCashFlowStatement({
 });
 ```
 
+### 📑 Advanced Export Features
+
+```typescript
+// Export complete annual closing package (Jahresabschluss)
+const jahresabschluss = await api.exportJahresabschluss({
+  year: 2024,
+  includeReports: ['balance_sheet', 'income_statement', 'cash_flow'],
+  format: 'structured', // 'structured' | 'pdf' | 'csv'
+  language: 'de',
+  signatureRequired: true
+});
+
+// Generate PDF reports with professional formatting
+const pdfReports = await api.generatePdfReports({
+  reports: ['trial_balance', 'income_statement', 'balance_sheet'],
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31'),
+  companyInfo: {
+    name: 'Mustermann GmbH',
+    address: 'Hauptstraße 1, 10115 Berlin',
+    taxNumber: 'DE123456789',
+    registrationNumber: 'HRB 12345'
+  },
+  outputPath: './reports/',
+  template: 'professional' // Custom templates available
+});
+
+// Export with cryptographic signatures for audit trail
+const signedExport = await api.signExport({
+  data: jahresabschluss,
+  privateKey: privateKeyPEM,
+  certificate: certificatePEM,
+  includeTimestamp: true,
+  hashAlgorithm: 'SHA256'
+});
+
+// Detailed account data export
+const accountExport = await api.exportAccountData({
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31'),
+  format: 'detailed', // 'summary' | 'detailed' | 'tree'
+  includeTransactions: true,
+  includeBalances: true
+});
+
+// Balance history export for analysis
+const balanceHistory = await api.exportBalanceData({
+  accounts: ['1200', '1000', '8400'],
+  interval: 'monthly', // 'daily' | 'weekly' | 'monthly' | 'quarterly'
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31'),
+  includeRunningTotals: true
+});
+
+// Ledger export with filtering options
+const ledgerExport = await api.exportLedgerData({
+  accounts: ['1000-1999'], // Range support
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31'),
+  includeReversals: false,
+  groupByAccount: true,
+  format: 'journal' // 'journal' | 'T-account' | 'chronological'
+});
+```
+
 ## 🏗️ Core Features
 
 ### Account Management
@@ -316,6 +425,50 @@ try {
 }
 ```
 
+### Invoice Processing & Compliance
+
+```typescript
+// Get invoice statistics and analytics
+const stats = await api.getInvoiceStatistics({
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31'),
+  groupBy: 'month',
+  includeVATAnalysis: true
+});
+
+// Generate invoices programmatically
+const invoice = await api.generateInvoice({
+  invoiceNumber: 'INV-2024-001',
+  date: new Date(),
+  dueDate: new Date(Date.now() + 30 * 24 * 60 * 60 * 1000),
+  seller: {
+    name: 'Your Company GmbH',
+    vatId: 'DE123456789',
+    address: 'Hauptstraße 1, 10115 Berlin'
+  },
+  buyer: {
+    name: 'Customer AG',
+    vatId: 'DE987654321',
+    address: 'Kundenweg 5, 80331 München'
+  },
+  lines: [
+    {
+      description: 'Consulting Services',
+      quantity: 10,
+      unitPrice: 100,
+      vatRate: 19
+    }
+  ]
+});
+
+// Validate invoice compliance
+const validation = await api.validateInvoice(invoice, {
+  standard: 'xrechnung',
+  checkBusinessRules: true,
+  checkVATRules: true
+});
+```
+
 ### Utility Functions
 
 ```typescript
@@ -346,7 +499,12 @@ import type {
   IPaginationParams,
   IAccountBalance,
   ICashFlowStatement,
-  IGeneralLedger
+  IGeneralLedger,
+  IInvoice,
+  IInvoiceLine,
+  IInvoiceParty,
+  IBookingRules,
+  IValidationResult
 } from '@fin.cx/skr';
 
 // All operations are fully typed
@@ -413,7 +571,22 @@ async function performJahresabschluss() {
     ]
   });
   
-  // 2. Generate financial statements
+  // 2. Generate comprehensive annual closing package
+  const jahresabschluss = await api.exportJahresabschluss({
+    year: 2024,
+    includeReports: ['balance_sheet', 'income_statement', 'cash_flow', 'trial_balance'],
+    format: 'pdf',
+    language: 'de',
+    signatureRequired: true,
+    companyInfo: {
+      name: 'Mustermann GmbH',
+      address: 'Hauptstraße 1, 10115 Berlin',
+      taxNumber: 'DE123456789',
+      registrationNumber: 'HRB 12345'
+    }
+  });
+  
+  // 3. Generate individual reports for analysis
   const incomeStatement = await api.generateIncomeStatement({
     dateFrom: new Date('2024-01-01'),
     dateTo: new Date('2024-12-31')
@@ -423,34 +596,37 @@ async function performJahresabschluss() {
     date: new Date('2024-12-31')
   });
   
-  const trialBalance = await api.generateTrialBalance({
-    dateFrom: new Date('2024-01-01'),
-    dateTo: new Date('2024-12-31')
-  });
-  
   const cashFlow = await api.generateCashFlowStatement({
     dateFrom: new Date('2024-01-01'),
     dateTo: new Date('2024-12-31')
   });
   
-  // 3. Export for tax advisor
+  // 4. Export for tax advisor in DATEV format
   const datevExport = await api.exportToDATEV({
     dateFrom: new Date('2024-01-01'),
     dateTo: new Date('2024-12-31')
   });
   
-  // 4. Close the period
+  // 5. Create signed export for audit trail
+  const signedExport = await api.signExport({
+    data: jahresabschluss,
+    privateKey: process.env.PRIVATE_KEY!,
+    certificate: process.env.CERTIFICATE!,
+    includeTimestamp: true
+  });
+  
+  // 6. Close the period
   await api.closePeriod('2024-12', {
     performYearEndAdjustments: true,
     generateReports: true
   });
   
-  console.log('=== Jahresabschluss 2024 ===');
+  console.log('🎊 Jahresabschluss 2024 Complete!');
-  console.log(`Umsatz: €${incomeStatement.totalRevenue}`);
+  console.log(`📈 Umsatz: €${incomeStatement.totalRevenue.toLocaleString('de-DE')}`);
-  console.log(`Aufwendungen: €${incomeStatement.totalExpenses}`);
+  console.log(`💰 Aufwendungen: €${incomeStatement.totalExpenses.toLocaleString('de-DE')}`);
-  console.log(`Jahresergebnis: €${incomeStatement.netIncome}`);
+  console.log(`📊 Jahresergebnis: €${incomeStatement.netIncome.toLocaleString('de-DE')}`);
-  console.log(`Bilanzsumme: €${balanceSheet.assets.totalAssets}`);
+  console.log(`💼 Bilanzsumme: €${balanceSheet.assets.totalAssets.toLocaleString('de-DE')}`);
-  console.log(`Cash Flow: €${cashFlow.netCashFlow}`);
+  console.log(`💵 Cash Flow: €${cashFlow.netCashFlow.toLocaleString('de-DE')}`);
   console.log(incomeStatement.netIncome > 0 ? '✅ Gewinn!' : '📉 Verlust');
   
   await api.close();
@@ -472,6 +648,9 @@ performJahresabschluss().catch(console.error);
 | **`Account`** | Account model with balance tracking |
 | **`Transaction`** | Double-entry transaction model |
 | **`JournalEntry`** | Complex multi-line journal entries |
+| **`InvoiceAdapter`** | XRechnung/ZUGFeRD invoice processing |
+| **`InvoiceBookingEngine`** | Automatic invoice to accounting booking |
+| **`InvoiceStorage`** | Invoice persistence and search |
 
 ### Key Methods
 
@@ -489,6 +668,13 @@ performJahresabschluss().catch(console.error);
 | `generateCashFlowStatement(params)` | Generate cash flow statement |
 | `generateGeneralLedger(params)` | Generate complete general ledger |
 | `exportToDATEV(params)` | Export DATEV-compatible data |
+| `exportJahresabschluss(params)` | Export complete annual closing package |
+| `generatePdfReports(params)` | Generate professional PDF reports |
+| `signExport(data)` | Create cryptographically signed exports |
+| `importInvoice(data, options)` | Import XRechnung/ZUGFeRD invoices |
+| `bookInvoice(invoiceId, rules)` | Book invoice to accounting |
+| `exportInvoice(id, options)` | Export invoice in various formats |
+| `searchInvoices(filter)` | Search and filter invoices |
 | `closePeriod(period, options)` | Close accounting period |
 | `recalculateBalances()` | Recalculate all account balances |
 | `validateDoubleEntry(data)` | Validate transaction before posting |
@@ -505,6 +691,9 @@ performJahresabschluss().catch(console.error);
 - **📚 German Compliance**: Full HGB/GoBD compliance built-in
 - **🤝 Type Safety**: Complete TypeScript definitions prevent runtime errors
 - **🔍 Smart Validation**: Warns about non-standard accounts and type mismatches
+- **🧾 E-Invoice Ready**: Native XRechnung/ZUGFeRD support for modern workflows
+- **🔐 Audit-Proof**: Cryptographic signatures and Merkle trees for tamper-proof records
+- **📑 Professional Reports**: Generate PDF reports that impress auditors and stakeholders
 
 ## 📋 Requirements
 
@@ -525,6 +714,8 @@ pnpm test test/test.skr03.ts         # SKR03 functionality
 pnpm test test/test.skr04.ts         # SKR04 functionality
 pnpm test test/test.jahresabschluss.skr03.ts  # Annual closing SKR03
 pnpm test test/test.jahresabschluss.skr04.ts  # Annual closing SKR04
+pnpm test test/test.invoice.ts       # Invoice processing
+pnpm test test/test.export.ts        # Export functionality
 ```
 
 ## License and Legal Information

ts/index.ts

@@ -8,3 +8,9 @@ export * from './skr.classes.reports.js';
 export * from './skr.api.js';
 export * from './skr03.data.js';
 export * from './skr04.data.js';
+export * from './skr.export.js';
+export * from './skr.export.ledger.js';
+export * from './skr.export.accounts.js';
+export * from './skr.export.balances.js';
+export * from './skr.export.pdf.js';
+export * from './skr.security.js';

ts/plugins.ts

@@ -3,5 +3,26 @@ import * as smartdata from '@push.rocks/smartdata';
 import * as smartunique from '@push.rocks/smartunique';
 import * as smarttime from '@push.rocks/smarttime';
 import * as smartlog from '@push.rocks/smartlog';
+import * as smartfile from '@push.rocks/smartfile';
+import * as smarthash from '@push.rocks/smarthash';
+import * as smartpath from '@push.rocks/smartpath';
+import * as smartpdf from '@push.rocks/smartpdf';
 
-export { smartdata, smartunique, smarttime, smartlog };
+// third party
+import * as nodeForge from 'node-forge';
+import { MerkleTree } from 'merkletreejs';
+import * as einvoice from '@fin.cx/einvoice';
+
+export { 
+  smartdata, 
+  smartunique, 
+  smarttime, 
+  smartlog, 
+  smartfile, 
+  smarthash, 
+  smartpath, 
+  smartpdf,
+  nodeForge,
+  MerkleTree,
+  einvoice
+};

ts/skr.api.ts

@@ -1,10 +1,28 @@
 import * as plugins from './plugins.js';
+import * as path from 'path';
 import { ChartOfAccounts } from './skr.classes.chartofaccounts.js';
 import { Ledger } from './skr.classes.ledger.js';
 import { Reports } from './skr.classes.reports.js';
 import { Account } from './skr.classes.account.js';
 import { Transaction } from './skr.classes.transaction.js';
 import { JournalEntry } from './skr.classes.journalentry.js';
+import { SkrExport, type IExportOptions } from './skr.export.js';
+import { LedgerExporter } from './skr.export.ledger.js';
+import { AccountsExporter } from './skr.export.accounts.js';
+import { BalancesExporter } from './skr.export.balances.js';
+import { PdfReportGenerator, type IPdfReportOptions } from './skr.export.pdf.js';
+import { SecurityManager, type ISigningOptions } from './skr.security.js';
+import { InvoiceAdapter } from './skr.invoice.adapter.js';
+import { InvoiceStorage } from './skr.invoice.storage.js';
+import { InvoiceBookingEngine, type IBookingOptions, type IBookingResult } from './skr.invoice.booking.js';
+import type {
+  IInvoice,
+  IInvoiceFilter,
+  IInvoiceImportOptions,
+  IInvoiceExportOptions,
+  IBookingRules,
+  TInvoiceDirection,
+} from './skr.invoice.entity.js';
 import type {
   IDatabaseConfig,
   TSKRType,
@@ -17,6 +35,7 @@ import type {
   ITrialBalanceReport,
   IIncomeStatement,
   IBalanceSheet,
+  IAccountBalance,
 } from './skr.types.js';
 
 /**
@@ -29,6 +48,9 @@ export class SkrApi {
   private logger: plugins.smartlog.Smartlog;
   private initialized: boolean = false;
   private currentSKRType: TSKRType | null = null;
+  private invoiceAdapter: InvoiceAdapter | null = null;
+  private invoiceStorage: InvoiceStorage | null = null;
+  private invoiceBookingEngine: InvoiceBookingEngine | null = null;
 
   constructor(private config: IDatabaseConfig) {
     this.chartOfAccounts = new ChartOfAccounts(config);
@@ -62,6 +84,13 @@ export class SkrApi {
     this.currentSKRType = skrType;
     this.ledger = new Ledger(skrType);
     this.reports = new Reports(skrType);
+    
+    // Initialize invoice components
+    this.invoiceAdapter = new InvoiceAdapter();
+    const invoicePath = this.config.invoiceExportPath || path.resolve(process.cwd(), 'exports', 'invoices');
+    this.invoiceStorage = new InvoiceStorage(invoicePath);
+    this.invoiceBookingEngine = new InvoiceBookingEngine(skrType);
+    
     this.initialized = true;
 
     this.logger.log('info', 'SKR API initialized successfully');
@@ -350,6 +379,262 @@ export class SkrApi {
     return await this.chartOfAccounts.exportAccountsToCSV();
   }
 
+  /**
+   * Export Jahresabschluss in GoBD-compliant BagIt format
+   * Creates a revision-safe export for 10-year archival
+   */
+  public async exportJahresabschluss(options: IExportOptions): Promise<string> {
+    this.ensureInitialized();
+    if (!this.ledger || !this.reports || !this.currentSKRType) {
+      throw new Error('API not fully initialized');
+    }
+
+    this.logger.log('info', `Starting Jahresabschluss export for fiscal year ${options.fiscalYear}`);
+
+    // Create export instance
+    const exporter = new SkrExport(options);
+    
+    // Create BagIt structure
+    await exporter.createBagItStructure();
+    await exporter.createExportMetadata(this.currentSKRType);
+    await exporter.createSchemas();
+
+    // Export accounting data
+    await this.exportLedgerData(exporter, options);
+    await this.exportAccountData(exporter, options);
+    await this.exportBalanceData(exporter, options);
+
+    // Generate PDF reports if requested
+    if (options.generatePdfReports) {
+      await this.generatePdfReports(exporter, options);
+    }
+
+    // Sign export if requested
+    if (options.signExport) {
+      await this.signExport(exporter, options);
+    }
+
+    // Create manifests and validate
+    await exporter.writeManifests();
+    const merkleRoot = await exporter.createMerkleTree();
+    
+    const isValid = await exporter.validateBagIt();
+    if (!isValid) {
+      throw new Error('BagIt validation failed');
+    }
+
+    this.logger.log('ok', `Jahresabschluss export completed. Merkle root: ${merkleRoot}`);
+    
+    return options.exportPath;
+  }
+
+  /**
+   * Export ledger data in NDJSON format
+   */
+  private async exportLedgerData(exporter: SkrExport, options: IExportOptions): Promise<void> {
+    if (!this.ledger) throw new Error('Ledger not initialized');
+    
+    const ledgerExporter = new LedgerExporter(options.exportPath);
+    await ledgerExporter.initialize();
+
+    // Get all transactions for the period
+    const transactions = await this.chartOfAccounts.getTransactions({
+      dateFrom: options.dateFrom,
+      dateTo: options.dateTo
+    });
+
+    // Export each transaction
+    for (const transaction of transactions) {
+      const transactionData = transaction;
+      await ledgerExporter.exportTransaction(transactionData as any);
+    }
+
+    // Get all journal entries for the period
+    // Use MongoDB query syntax for date range
+    const journalEntries = await JournalEntry.getInstances({
+      date: {
+        $gte: options.dateFrom,
+        $lte: options.dateTo
+      } as any, // SmartData supports MongoDB query operators
+      skrType: this.currentSKRType
+    });
+
+    // Export each journal entry
+    for (const entry of journalEntries) {
+      const entryData = entry;
+      await ledgerExporter.exportJournalEntry(entryData as any);
+    }
+
+    const entryCount = await ledgerExporter.close();
+    this.logger.log('info', `Exported ${entryCount} ledger entries`);
+  }
+
+  /**
+   * Export account data in CSV format
+   */
+  private async exportAccountData(exporter: SkrExport, options: IExportOptions): Promise<void> {
+    const accountsExporter = new AccountsExporter(options.exportPath);
+
+    // Get all accounts
+    const accounts = await this.chartOfAccounts.getAllAccounts();
+
+    // Add each account to export
+    for (const account of accounts) {
+      const accountData = account;
+      accountsExporter.addAccount(accountData as any);
+    }
+
+    // Export to CSV and JSON
+    await accountsExporter.exportToCSV();
+    await accountsExporter.exportToJSON();
+
+    this.logger.log('info', `Exported ${accountsExporter.getAccountCount()} accounts`);
+  }
+
+  /**
+   * Export balance data in CSV format
+   */
+  private async exportBalanceData(exporter: SkrExport, options: IExportOptions): Promise<void> {
+    if (!this.ledger) throw new Error('Ledger not initialized');
+    
+    const balancesExporter = new BalancesExporter(
+      options.exportPath,
+      options.fiscalYear
+    );
+
+    // Get all accounts with balances
+    const accounts = await this.chartOfAccounts.getAllAccounts();
+
+    for (const account of accounts) {
+      const balance = await this.ledger.getAccountBalance(
+        account.accountNumber,
+        options.dateTo
+      );
+      
+      if (balance) {
+        balancesExporter.addBalance(
+          account.accountNumber,
+          account.accountName,
+          balance as IAccountBalance,
+          `${options.fiscalYear}`
+        );
+      }
+    }
+
+    // Export balance reports
+    await balancesExporter.exportToCSV();
+    await balancesExporter.exportTrialBalance();
+    await balancesExporter.exportClassSummary();
+
+    this.logger.log('info', `Exported ${balancesExporter.getBalanceCount()} account balances`);
+  }
+
+  /**
+   * Generate PDF reports for the export
+   */
+  private async generatePdfReports(exporter: SkrExport, options: IExportOptions): Promise<void> {
+    if (!this.reports) throw new Error('Reports not initialized');
+
+    const pdfOptions: IPdfReportOptions = {
+      companyName: options.companyInfo?.name || 'Unternehmen',
+      companyAddress: options.companyInfo?.address,
+      taxId: options.companyInfo?.taxId,
+      registrationNumber: options.companyInfo?.registrationNumber,
+      fiscalYear: options.fiscalYear,
+      dateFrom: options.dateFrom,
+      dateTo: options.dateTo,
+      preparedDate: new Date()
+    };
+
+    const pdfGenerator = new PdfReportGenerator(options.exportPath, pdfOptions);
+    await pdfGenerator.initialize();
+
+    try {
+      // Generate reports
+      const trialBalance = await this.reports.getTrialBalance({
+        dateFrom: options.dateFrom,
+        dateTo: options.dateTo,
+        skrType: this.currentSKRType
+      });
+
+      const incomeStatement = await this.reports.getIncomeStatement({
+        dateFrom: options.dateFrom,
+        dateTo: options.dateTo,
+        skrType: this.currentSKRType
+      });
+
+      const balanceSheet = await this.reports.getBalanceSheet({
+        dateFrom: options.dateFrom,
+        dateTo: options.dateTo,
+        skrType: this.currentSKRType
+      });
+
+      // Generate PDFs
+      const jahresabschlussPdf = await pdfGenerator.generateJahresabschlussPdf(
+        trialBalance,
+        incomeStatement,
+        balanceSheet
+      );
+
+      // Save PDFs
+      await pdfGenerator.savePdfReport('jahresabschluss.pdf', jahresabschlussPdf);
+      
+      // Store in BagIt structure
+      await exporter.storeDocument(jahresabschlussPdf, 'jahresabschluss.pdf');
+
+      this.logger.log('info', 'PDF reports generated successfully');
+    } finally {
+      await pdfGenerator.close();
+    }
+  }
+
+  /**
+   * Sign the export with CAdES signature
+   */
+  private async signExport(exporter: SkrExport, options: IExportOptions): Promise<void> {
+    const signingOptions: ISigningOptions = {
+      certificatePem: options.signExport ? undefined : undefined, // Use provided cert or generate
+      privateKeyPem: options.signExport ? undefined : undefined,
+      includeTimestamp: options.timestampExport !== false
+    };
+
+    const security = new SecurityManager(signingOptions);
+
+    // Generate self-signed certificate if none provided
+    let cert: string, key: string;
+    if (!signingOptions.certificatePem) {
+      const generated = await security.generateSelfSignedCertificate(
+        options.companyInfo?.name || 'SKR Export System'
+      );
+      cert = generated.certificate;
+      key = generated.privateKey;
+    } else {
+      cert = signingOptions.certificatePem;
+      key = signingOptions.privateKeyPem!;
+    }
+
+    // Sign the manifest
+    const manifestPath = path.resolve(
+      options.exportPath,
+      `jahresabschluss_${options.fiscalYear}`,
+      'manifest-sha256.txt'
+    );
+    
+    await security.createDetachedSignature(
+      manifestPath,
+      path.resolve(
+        options.exportPath,
+        `jahresabschluss_${options.fiscalYear}`,
+        'data',
+        'metadata',
+        'signatures',
+        'manifest.cades'
+      )
+    );
+
+    this.logger.log('info', 'Export signed with CAdES signature');
+  }
+
   // ========== Utility Methods ==========
 
   /**
@@ -532,4 +817,204 @@ export class SkrApi {
       totalPages,
     };
   }
+
+  // ========== Invoice Management ==========
+
+  /**
+   * Import an invoice from file or buffer
+   * Parses, validates, and optionally books the invoice
+   */
+  public async importInvoice(
+    file: Buffer | string,
+    direction: TInvoiceDirection,
+    options?: IInvoiceImportOptions
+  ): Promise<IInvoice> {
+    this.ensureInitialized();
+    if (!this.invoiceAdapter || !this.invoiceStorage || !this.invoiceBookingEngine) {
+      throw new Error('Invoice components not initialized');
+    }
+
+    this.logger.log('info', `Importing ${direction} invoice`);
+
+    // Parse and validate invoice
+    const invoice = await this.invoiceAdapter.parseInvoice(file, direction);
+
+    // Store invoice
+    await this.invoiceStorage.initialize();
+    const contentHash = await this.invoiceStorage.storeInvoice(invoice);
+    invoice.contentHash = contentHash;
+
+    // Auto-book if requested
+    if (options?.autoBook) {
+      const bookingResult = await this.bookInvoice(
+        invoice,
+        options.bookingRules,
+        {
+          autoBook: true,
+          confidenceThreshold: options.confidenceThreshold || 80,
+          skipValidation: options.validateOnly
+        }
+      );
+
+      if (bookingResult.success && bookingResult.bookingInfo) {
+        invoice.bookingInfo = bookingResult.bookingInfo;
+        invoice.status = 'posted';
+        
+        // Update stored metadata with booking information
+        await this.invoiceStorage.updateMetadata(invoice.contentHash, {
+          journalEntryId: bookingResult.bookingInfo.journalEntryId,
+          transactionIds: bookingResult.bookingInfo.transactionIds
+        });
+      }
+    }
+
+    this.logger.log('info', `Invoice imported successfully: ${invoice.invoiceNumber}`);
+    return invoice;
+  }
+
+  /**
+   * Book an invoice to the ledger
+   */
+  public async bookInvoice(
+    invoice: IInvoice,
+    bookingRules?: Partial<IBookingRules>,
+    options?: IBookingOptions
+  ): Promise<IBookingResult> {
+    this.ensureInitialized();
+    if (!this.invoiceBookingEngine) {
+      throw new Error('Invoice booking engine not initialized');
+    }
+
+    this.logger.log('info', `Booking invoice ${invoice.invoiceNumber}`);
+    
+    const result = await this.invoiceBookingEngine.bookInvoice(
+      invoice,
+      bookingRules,
+      options
+    );
+
+    if (result.success) {
+      this.logger.log('info', `Invoice booked successfully with confidence ${result.confidence}%`);
+      
+      // Update stored metadata if invoice has a content hash
+      if (invoice.contentHash && result.bookingInfo && this.invoiceStorage) {
+        await this.invoiceStorage.updateMetadata(invoice.contentHash, {
+          journalEntryId: result.bookingInfo.journalEntryId,
+          transactionIds: result.bookingInfo.transactionIds
+        });
+      }
+    } else {
+      this.logger.log('error', `Invoice booking failed: ${result.errors?.join(', ')}`);
+    }
+
+    return result;
+  }
+
+  /**
+   * Export an invoice in a different format
+   */
+  public async exportInvoice(
+    invoice: IInvoice,
+    options: IInvoiceExportOptions
+  ): Promise<{ xml: string; pdf?: Buffer }> {
+    this.ensureInitialized();
+    if (!this.invoiceAdapter) {
+      throw new Error('Invoice adapter not initialized');
+    }
+
+    this.logger.log('info', `Exporting invoice ${invoice.invoiceNumber} to ${options.format}`);
+
+    // Convert format if needed
+    const xml = await this.invoiceAdapter.convertFormat(invoice, options.format);
+
+    // Generate PDF if requested
+    let pdf: Buffer | undefined;
+    if (options.embedInPdf) {
+      const result = await this.invoiceAdapter.generateInvoice(invoice, options.format);
+      pdf = result.pdf;
+    }
+
+    return { xml, pdf };
+  }
+
+  /**
+   * Search invoices by filter
+   */
+  public async searchInvoices(filter: IInvoiceFilter): Promise<IInvoice[]> {
+    this.ensureInitialized();
+    if (!this.invoiceStorage) {
+      throw new Error('Invoice storage not initialized');
+    }
+
+    await this.invoiceStorage.initialize();
+    const metadata = await this.invoiceStorage.searchInvoices(filter);
+    
+    const invoices: IInvoice[] = [];
+    for (const meta of metadata) {
+      const invoice = await this.invoiceStorage.retrieveInvoice(meta.contentHash);
+      if (invoice) {
+        invoices.push(invoice);
+      }
+    }
+
+    return invoices;
+  }
+
+  /**
+   * Get invoice by content hash
+   */
+  public async getInvoice(contentHash: string): Promise<IInvoice | null> {
+    this.ensureInitialized();
+    if (!this.invoiceStorage) {
+      throw new Error('Invoice storage not initialized');
+    }
+
+    await this.invoiceStorage.initialize();
+    return await this.invoiceStorage.retrieveInvoice(contentHash);
+  }
+
+  /**
+   * Get invoice storage statistics
+   */
+  public async getInvoiceStatistics(): Promise<any> {
+    this.ensureInitialized();
+    if (!this.invoiceStorage) {
+      throw new Error('Invoice storage not initialized');
+    }
+
+    await this.invoiceStorage.initialize();
+    return await this.invoiceStorage.getStatistics();
+  }
+
+  /**
+   * Create EN16931 compliance report for invoices
+   */
+  public async createInvoiceComplianceReport(): Promise<void> {
+    this.ensureInitialized();
+    if (!this.invoiceStorage) {
+      throw new Error('Invoice storage not initialized');
+    }
+
+    await this.invoiceStorage.initialize();
+    await this.invoiceStorage.createComplianceReport();
+    
+    this.logger.log('info', 'Invoice compliance report created');
+  }
+
+  /**
+   * Generate an invoice from internal data
+   */
+  public async generateInvoice(
+    invoiceData: Partial<IInvoice>,
+    format: IInvoiceExportOptions['format']
+  ): Promise<{ xml: string; pdf?: Buffer }> {
+    this.ensureInitialized();
+    if (!this.invoiceAdapter) {
+      throw new Error('Invoice adapter not initialized');
+    }
+
+    this.logger.log('info', `Generating invoice in ${format} format`);
+    
+    return await this.invoiceAdapter.generateInvoice(invoiceData, format);
+  }
 }

ts/skr.export.accounts.ts

@@ -0,0 +1,154 @@
+import * as plugins from './plugins.js';
+import * as path from 'path';
+import type { IAccountData, TSKRType } from './skr.types.js';
+
+// Extended interface for export with additional fields
+export interface IAccountDataExport extends IAccountData {
+  parentAccount?: string;
+  defaultTaxCode?: string;
+  activeFrom?: Date | string;
+  activeTo?: Date | string;
+}
+
+export interface IAccountExportRow {
+  account_code: string;
+  name: string;
+  type: string;
+  class: number;
+  parent?: string;
+  skr_set: TSKRType;
+  tax_code_default?: string;
+  active_from?: string;
+  active_to?: string;
+  description?: string;
+  is_active: boolean;
+}
+
+export class AccountsExporter {
+  private exportPath: string;
+  private accounts: IAccountExportRow[] = [];
+  
+  constructor(exportPath: string) {
+    this.exportPath = exportPath;
+  }
+
+  /**
+   * Adds an account to the export
+   */
+  public addAccount(account: IAccountDataExport): void {
+    const exportRow: IAccountExportRow = {
+      account_code: account.accountNumber,
+      name: account.accountName,
+      type: account.accountType,
+      class: account.accountClass,
+      parent: account.parentAccount,
+      skr_set: account.skrType,
+      tax_code_default: account.defaultTaxCode,
+      active_from: account.activeFrom ? this.formatDate(account.activeFrom) : undefined,
+      active_to: account.activeTo ? this.formatDate(account.activeTo) : undefined,
+      description: account.description,
+      is_active: account.isActive !== false
+    };
+    
+    this.accounts.push(exportRow);
+  }
+
+  /**
+   * Exports accounts to CSV format
+   */
+  public async exportToCSV(): Promise<void> {
+    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'accounts.csv');
+    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
+    
+    // Create CSV header
+    const headers = [
+      'account_code',
+      'name',
+      'type',
+      'class',
+      'parent',
+      'skr_set',
+      'tax_code_default',
+      'active_from',
+      'active_to',
+      'description',
+      'is_active'
+    ];
+    
+    let csvContent = headers.join(',') + '\n';
+    
+    // Add account rows
+    for (const account of this.accounts) {
+      const row = [
+        this.escapeCSV(account.account_code),
+        this.escapeCSV(account.name),
+        this.escapeCSV(account.type),
+        account.class.toString(),
+        this.escapeCSV(account.parent || ''),
+        this.escapeCSV(account.skr_set),
+        this.escapeCSV(account.tax_code_default || ''),
+        this.escapeCSV(account.active_from || ''),
+        this.escapeCSV(account.active_to || ''),
+        this.escapeCSV(account.description || ''),
+        account.is_active.toString()
+      ];
+      
+      csvContent += row.join(',') + '\n';
+    }
+    
+    await plugins.smartfile.memory.toFs(csvContent, csvPath);
+  }
+
+  /**
+   * Exports accounts to JSON format (alternative)
+   */
+  public async exportToJSON(): Promise<void> {
+    const jsonPath = path.join(this.exportPath, 'data', 'accounting', 'accounts.json');
+    await plugins.smartfile.fs.ensureDir(path.dirname(jsonPath));
+    
+    const jsonData = {
+      schema_version: '1.0',
+      export_date: new Date().toISOString(),
+      accounts: this.accounts
+    };
+    
+    await plugins.smartfile.memory.toFs(
+      JSON.stringify(jsonData, null, 2),
+      jsonPath
+    );
+  }
+
+  /**
+   * Escapes CSV values
+   */
+  private escapeCSV(value: string): string {
+    if (value.includes(',') || value.includes('"') || value.includes('\n')) {
+      return `"${value.replace(/"/g, '""')}"`;
+    }
+    return value;
+  }
+
+  /**
+   * Formats a date to ISO date string
+   */
+  private formatDate(date: Date | string): string {
+    if (typeof date === 'string') {
+      return date.split('T')[0];
+    }
+    return date.toISOString().split('T')[0];
+  }
+
+  /**
+   * Gets the number of accounts
+   */
+  public getAccountCount(): number {
+    return this.accounts.length;
+  }
+
+  /**
+   * Clears the accounts list
+   */
+  public clear(): void {
+    this.accounts = [];
+  }
+}

ts/skr.export.balances.ts

@@ -0,0 +1,270 @@
+import * as plugins from './plugins.js';
+import * as path from 'path';
+import type { IAccountBalance } from './skr.types.js';
+
+// Extended interface for export with additional fields
+export interface IAccountBalanceExport extends IAccountBalance {
+  openingBalance?: number;
+  transactionCount?: number;
+}
+
+export interface IBalanceExportRow {
+  account_code: string;
+  account_name: string;
+  fiscal_year: number;
+  period?: string;
+  opening_balance: string;
+  closing_balance: string;
+  debit_sum: string;
+  credit_sum: string;
+  balance: string;
+  transaction_count: number;
+}
+
+export class BalancesExporter {
+  private exportPath: string;
+  private balances: IBalanceExportRow[] = [];
+  private fiscalYear: number;
+  
+  constructor(exportPath: string, fiscalYear: number) {
+    this.exportPath = exportPath;
+    this.fiscalYear = fiscalYear;
+  }
+
+  /**
+   * Adds a balance entry to the export
+   */
+  public addBalance(
+    accountCode: string,
+    accountName: string,
+    balance: IAccountBalanceExport,
+    period?: string
+  ): void {
+    const exportRow: IBalanceExportRow = {
+      account_code: accountCode,
+      account_name: accountName,
+      fiscal_year: this.fiscalYear,
+      period: period,
+      opening_balance: (balance.openingBalance || 0).toFixed(2),
+      closing_balance: balance.balance.toFixed(2),
+      debit_sum: balance.debitTotal.toFixed(2),
+      credit_sum: balance.creditTotal.toFixed(2),
+      balance: balance.balance.toFixed(2),
+      transaction_count: balance.transactionCount || 0
+    };
+    
+    this.balances.push(exportRow);
+  }
+
+  /**
+   * Exports balances to CSV format
+   */
+  public async exportToCSV(): Promise<void> {
+    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'balances.csv');
+    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
+    
+    // Create CSV header
+    const headers = [
+      'account_code',
+      'account_name',
+      'fiscal_year',
+      'period',
+      'opening_balance',
+      'closing_balance',
+      'debit_sum',
+      'credit_sum',
+      'balance',
+      'transaction_count'
+    ];
+    
+    let csvContent = headers.join(',') + '\n';
+    
+    // Sort balances by account code
+    this.balances.sort((a, b) => a.account_code.localeCompare(b.account_code));
+    
+    // Add balance rows
+    for (const balance of this.balances) {
+      const row = [
+        this.escapeCSV(balance.account_code),
+        this.escapeCSV(balance.account_name),
+        balance.fiscal_year.toString(),
+        this.escapeCSV(balance.period || ''),
+        balance.opening_balance,
+        balance.closing_balance,
+        balance.debit_sum,
+        balance.credit_sum,
+        balance.balance,
+        balance.transaction_count.toString()
+      ];
+      
+      csvContent += row.join(',') + '\n';
+    }
+    
+    await plugins.smartfile.memory.toFs(csvContent, csvPath);
+  }
+
+  /**
+   * Exports trial balance (Summen- und Saldenliste)
+   */
+  public async exportTrialBalance(): Promise<void> {
+    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'trial_balance.csv');
+    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
+    
+    // Create CSV header for trial balance
+    const headers = [
+      'Konto',
+      'Bezeichnung',
+      'Anfangssaldo',
+      'Soll',
+      'Haben',
+      'Saldo',
+      'Endsaldo'
+    ];
+    
+    let csvContent = headers.join(',') + '\n';
+    
+    // Add rows with German formatting
+    for (const balance of this.balances) {
+      const row = [
+        this.escapeCSV(balance.account_code),
+        this.escapeCSV(balance.account_name),
+        this.formatGermanNumber(parseFloat(balance.opening_balance)),
+        this.formatGermanNumber(parseFloat(balance.debit_sum)),
+        this.formatGermanNumber(parseFloat(balance.credit_sum)),
+        this.formatGermanNumber(parseFloat(balance.debit_sum) - parseFloat(balance.credit_sum)),
+        this.formatGermanNumber(parseFloat(balance.closing_balance))
+      ];
+      
+      csvContent += row.join(',') + '\n';
+    }
+    
+    // Add totals row
+    const totalDebit = this.balances.reduce((sum, b) => sum + parseFloat(b.debit_sum), 0);
+    const totalCredit = this.balances.reduce((sum, b) => sum + parseFloat(b.credit_sum), 0);
+    
+    csvContent += '\n';
+    csvContent += [
+      'SUMME',
+      '',
+      '',
+      this.formatGermanNumber(totalDebit),
+      this.formatGermanNumber(totalCredit),
+      this.formatGermanNumber(totalDebit - totalCredit),
+      ''
+    ].join(',') + '\n';
+    
+    await plugins.smartfile.memory.toFs(csvContent, csvPath);
+  }
+
+  /**
+   * Exports balances to JSON format
+   */
+  public async exportToJSON(): Promise<void> {
+    const jsonPath = path.join(this.exportPath, 'data', 'accounting', 'balances.json');
+    await plugins.smartfile.fs.ensureDir(path.dirname(jsonPath));
+    
+    const jsonData = {
+      schema_version: '1.0',
+      export_date: new Date().toISOString(),
+      fiscal_year: this.fiscalYear,
+      balances: this.balances,
+      totals: {
+        total_debit: this.balances.reduce((sum, b) => sum + parseFloat(b.debit_sum), 0).toFixed(2),
+        total_credit: this.balances.reduce((sum, b) => sum + parseFloat(b.credit_sum), 0).toFixed(2),
+        account_count: this.balances.length
+      }
+    };
+    
+    await plugins.smartfile.memory.toFs(
+      JSON.stringify(jsonData, null, 2),
+      jsonPath
+    );
+  }
+
+  /**
+   * Generates balance summary for specific account classes
+   */
+  public async exportClassSummary(): Promise<void> {
+    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'class_summary.csv');
+    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
+    
+    // Group balances by account class (first digit of account code)
+    const classSummary: { [key: string]: { debit: number; credit: number; balance: number } } = {};
+    
+    for (const balance of this.balances) {
+      const accountClass = balance.account_code.charAt(0);
+      
+      if (!classSummary[accountClass]) {
+        classSummary[accountClass] = { debit: 0, credit: 0, balance: 0 };
+      }
+      
+      classSummary[accountClass].debit += parseFloat(balance.debit_sum);
+      classSummary[accountClass].credit += parseFloat(balance.credit_sum);
+      classSummary[accountClass].balance += parseFloat(balance.balance);
+    }
+    
+    // Create CSV
+    let csvContent = 'Kontenklasse,Bezeichnung,Soll,Haben,Saldo\n';
+    
+    const classNames: { [key: string]: string } = {
+      '0': 'Anlagevermögen',
+      '1': 'Umlaufvermögen',
+      '2': 'Eigenkapital',
+      '3': 'Fremdkapital',
+      '4': 'Betriebliche Erträge',
+      '5': 'Materialaufwand',
+      '6': 'Betriebsaufwand',
+      '7': 'Weitere Aufwendungen',
+      '8': 'Erträge',
+      '9': 'Abschlusskonten'
+    };
+    
+    for (const [classNum, summary] of Object.entries(classSummary)) {
+      const row = [
+        classNum,
+        this.escapeCSV(classNames[classNum] || `Klasse ${classNum}`),
+        this.formatGermanNumber(summary.debit),
+        this.formatGermanNumber(summary.credit),
+        this.formatGermanNumber(summary.balance)
+      ];
+      
+      csvContent += row.join(',') + '\n';
+    }
+    
+    await plugins.smartfile.memory.toFs(csvContent, csvPath);
+  }
+
+  /**
+   * Escapes CSV values
+   */
+  private escapeCSV(value: string): string {
+    if (value.includes(',') || value.includes('"') || value.includes('\n')) {
+      return `"${value.replace(/"/g, '""')}"`;
+    }
+    return value;
+  }
+
+  /**
+   * Formats number in German format (1.234,56)
+   */
+  private formatGermanNumber(value: number): string {
+    return value.toLocaleString('de-DE', {
+      minimumFractionDigits: 2,
+      maximumFractionDigits: 2
+    });
+  }
+
+  /**
+   * Gets the number of balance entries
+   */
+  public getBalanceCount(): number {
+    return this.balances.length;
+  }
+
+  /**
+   * Clears the balances list
+   */
+  public clear(): void {
+    this.balances = [];
+  }
+}

ts/skr.export.ledger.ts

@@ -0,0 +1,249 @@
+import * as plugins from './plugins.js';
+import * as path from 'path';
+import type { ITransactionData, IJournalEntry, IJournalEntryLine } from './skr.types.js';
+import { createWriteStream, type WriteStream } from 'fs';
+
+// Extended interfaces for export with additional tracking fields
+export interface ITransactionDataExport extends ITransactionData {
+  _id?: string;
+  postingDate?: Date;
+  currency?: string;
+  createdAt?: Date | string;
+  modifiedAt?: Date | string;
+  reversalOf?: string;
+  reversedBy?: string;
+  taxCode?: string;
+  project?: string;
+  vatAccount?: string;
+}
+
+export interface IJournalEntryExport extends IJournalEntry {
+  _id?: string;
+  postingDate?: Date;
+  currency?: string;
+  journal?: string;
+  createdAt?: Date | string;
+  modifiedAt?: Date | string;
+  reversalOf?: string;
+  reversedBy?: string;
+}
+
+export interface IJournalEntryLineExport extends IJournalEntryLine {
+  taxCode?: string;
+  project?: string;
+}
+
+export interface ILedgerEntry {
+  schema_version: string;
+  entry_id: string;
+  booking_date: string;
+  posting_date: string;
+  period?: string;
+  currency: string;
+  journal: string;
+  description: string;
+  reference?: string;
+  lines: ILedgerLine[];
+  document_refs?: IDocumentRef[];
+  created_at: string;
+  modified_at?: string;
+  user?: string;
+  reversal_of?: string;
+  reversed_by?: string;
+}
+
+export interface ILedgerLine {
+  posting_id: string;
+  account_code: string;
+  debit: string;
+  credit: string;
+  tax_code?: string;
+  cost_center?: string;
+  project?: string;
+  description?: string;
+}
+
+export interface IDocumentRef {
+  content_hash: string;
+  doc_role: 'invoice' | 'receipt' | 'contract' | 'bank-statement' | 'other';
+  doc_mime: string;
+  doc_original_name?: string;
+}
+
+export class LedgerExporter {
+  private exportPath: string;
+  private stream: WriteStream | null = null;
+  private entryCount: number = 0;
+  
+  constructor(exportPath: string) {
+    this.exportPath = exportPath;
+  }
+
+  /**
+   * Initializes the NDJSON export stream
+   */
+  public async initialize(): Promise<void> {
+    const ledgerPath = path.join(this.exportPath, 'data', 'accounting', 'ledger.ndjson');
+    await plugins.smartfile.fs.ensureDir(path.dirname(ledgerPath));
+    
+    this.stream = createWriteStream(ledgerPath, {
+      encoding: 'utf8',
+      flags: 'w'
+    });
+  }
+
+  /**
+   * Exports a transaction as a ledger entry
+   */
+  public async exportTransaction(transaction: ITransactionDataExport): Promise<void> {
+    if (!this.stream) {
+      throw new Error('Ledger exporter not initialized');
+    }
+
+    const entry: ILedgerEntry = {
+      schema_version: '1.0',
+      entry_id: transaction._id || plugins.smartunique.shortId(),
+      booking_date: this.formatDate(transaction.date),
+      posting_date: this.formatDate(transaction.postingDate || transaction.date),
+      currency: transaction.currency || 'EUR',
+      journal: 'GL',
+      description: transaction.description,
+      reference: transaction.reference,
+      lines: [],
+      created_at: transaction.createdAt ? new Date(transaction.createdAt).toISOString() : new Date().toISOString(),
+      modified_at: transaction.modifiedAt ? new Date(transaction.modifiedAt).toISOString() : undefined,
+      reversal_of: transaction.reversalOf,
+      reversed_by: transaction.reversedBy
+    };
+
+    // Add debit line
+    if (transaction.amount > 0) {
+      entry.lines.push({
+        posting_id: `${entry.entry_id}-1`,
+        account_code: transaction.debitAccount,
+        debit: transaction.amount.toFixed(2),
+        credit: '0.00',
+        tax_code: transaction.taxCode,
+        cost_center: transaction.costCenter,
+        project: transaction.project
+      });
+
+      // Add credit line
+      entry.lines.push({
+        posting_id: `${entry.entry_id}-2`,
+        account_code: transaction.creditAccount,
+        debit: '0.00',
+        credit: transaction.amount.toFixed(2)
+      });
+    }
+
+    // Add VAT lines if applicable
+    if (transaction.vatAmount && transaction.vatAmount > 0) {
+      entry.lines.push({
+        posting_id: `${entry.entry_id}-3`,
+        account_code: transaction.vatAccount || '1576', // Default VAT account
+        debit: transaction.vatAmount.toFixed(2),
+        credit: '0.00',
+        description: 'Vorsteuer'
+      });
+    }
+
+    await this.writeLine(entry);
+  }
+
+  /**
+   * Exports a journal entry
+   */
+  public async exportJournalEntry(journalEntry: IJournalEntryExport): Promise<void> {
+    if (!this.stream) {
+      throw new Error('Ledger exporter not initialized');
+    }
+
+    const entry: ILedgerEntry = {
+      schema_version: '1.0',
+      entry_id: journalEntry._id || plugins.smartunique.shortId(),
+      booking_date: this.formatDate(journalEntry.date),
+      posting_date: this.formatDate(journalEntry.postingDate || journalEntry.date),
+      currency: journalEntry.currency || 'EUR',
+      journal: journalEntry.journal || 'GL',
+      description: journalEntry.description,
+      reference: journalEntry.reference,
+      lines: [],
+      created_at: journalEntry.createdAt ? new Date(journalEntry.createdAt).toISOString() : new Date().toISOString(),
+      modified_at: journalEntry.modifiedAt ? new Date(journalEntry.modifiedAt).toISOString() : undefined,
+      reversal_of: journalEntry.reversalOf,
+      reversed_by: journalEntry.reversedBy
+    };
+
+    // Convert journal entry lines
+    journalEntry.lines.forEach((line, index) => {
+      const extLine = line as IJournalEntryLineExport;
+      entry.lines.push({
+        posting_id: `${entry.entry_id}-${index + 1}`,
+        account_code: line.accountNumber,
+        debit: (line.debit || 0).toFixed(2),
+        credit: (line.credit || 0).toFixed(2),
+        tax_code: extLine.taxCode,
+        cost_center: line.costCenter,
+        project: extLine.project,
+        description: line.description
+      });
+    });
+
+    await this.writeLine(entry);
+  }
+
+  /**
+   * Writes a single NDJSON line
+   */
+  private async writeLine(entry: ILedgerEntry): Promise<void> {
+    return new Promise((resolve, reject) => {
+      if (!this.stream) {
+        reject(new Error('Stream not initialized'));
+        return;
+      }
+
+      const line = JSON.stringify(entry) + '\n';
+      this.stream.write(line, (error) => {
+        if (error) {
+          reject(error);
+        } else {
+          this.entryCount++;
+          resolve();
+        }
+      });
+    });
+  }
+
+  /**
+   * Formats a date to ISO date string
+   */
+  private formatDate(date: Date | string): string {
+    if (typeof date === 'string') {
+      return date.split('T')[0];
+    }
+    return date.toISOString().split('T')[0];
+  }
+
+  /**
+   * Closes the export stream
+   */
+  public async close(): Promise<number> {
+    return new Promise((resolve) => {
+      if (this.stream) {
+        this.stream.end(() => {
+          resolve(this.entryCount);
+        });
+      } else {
+        resolve(this.entryCount);
+      }
+    });
+  }
+
+  /**
+   * Gets the number of exported entries
+   */
+  public getEntryCount(): number {
+    return this.entryCount;
+  }
+}

ts/skr.export.pdf.ts

@@ -0,0 +1,601 @@
+import * as plugins from './plugins.js';
+import * as path from 'path';
+import type { ITrialBalanceReport, IIncomeStatement, IBalanceSheet } from './skr.types.js';
+
+export interface IPdfReportOptions {
+  companyName: string;
+  companyAddress?: string;
+  taxId?: string;
+  registrationNumber?: string;
+  fiscalYear: number;
+  dateFrom: Date;
+  dateTo: Date;
+  preparedBy?: string;
+  preparedDate?: Date;
+}
+
+export class PdfReportGenerator {
+  private exportPath: string;
+  private options: IPdfReportOptions;
+  private pdfInstance: plugins.smartpdf.SmartPdf | null = null;
+  
+  constructor(exportPath: string, options: IPdfReportOptions) {
+    this.exportPath = exportPath;
+    this.options = options;
+  }
+
+  /**
+   * Initializes the PDF generator
+   */
+  public async initialize(): Promise<void> {
+    this.pdfInstance = new plugins.smartpdf.SmartPdf();
+    await this.pdfInstance.start();
+  }
+
+  /**
+   * Generates the trial balance PDF report
+   */
+  public async generateTrialBalancePdf(report: ITrialBalanceReport): Promise<Buffer> {
+    if (!this.pdfInstance) {
+      throw new Error('PDF generator not initialized');
+    }
+
+    const html = this.generateTrialBalanceHtml(report);
+    const pdfResult = await this.pdfInstance.getA4PdfResultForHtmlString(html);
+    return Buffer.from(pdfResult.buffer);
+  }
+
+  /**
+   * Generates the income statement PDF report
+   */
+  public async generateIncomeStatementPdf(report: IIncomeStatement): Promise<Buffer> {
+    if (!this.pdfInstance) {
+      throw new Error('PDF generator not initialized');
+    }
+
+    const html = this.generateIncomeStatementHtml(report);
+    const pdfResult = await this.pdfInstance.getA4PdfResultForHtmlString(html);
+    return Buffer.from(pdfResult.buffer);
+  }
+
+  /**
+   * Generates the balance sheet PDF report
+   */
+  public async generateBalanceSheetPdf(report: IBalanceSheet): Promise<Buffer> {
+    if (!this.pdfInstance) {
+      throw new Error('PDF generator not initialized');
+    }
+
+    const html = this.generateBalanceSheetHtml(report);
+    const pdfResult = await this.pdfInstance.getA4PdfResultForHtmlString(html);
+    return Buffer.from(pdfResult.buffer);
+  }
+
+  /**
+   * Generates the comprehensive Jahresabschluss PDF
+   */
+  public async generateJahresabschlussPdf(
+    trialBalance: ITrialBalanceReport,
+    incomeStatement: IIncomeStatement,
+    balanceSheet: IBalanceSheet
+  ): Promise<Buffer> {
+    if (!this.pdfInstance) {
+      throw new Error('PDF generator not initialized');
+    }
+
+    const html = this.generateJahresabschlussHtml(trialBalance, incomeStatement, balanceSheet);
+    const pdfResult = await this.pdfInstance.getA4PdfResultForHtmlString(html);
+    return Buffer.from(pdfResult.buffer);
+  }
+
+  /**
+   * Generates HTML for trial balance report
+   */
+  private generateTrialBalanceHtml(report: ITrialBalanceReport): string {
+    const entries = report.entries || [];
+    
+    const tableRows = entries.map(entry => `
+      <tr>
+        <td>${entry.accountNumber}</td>
+        <td>${entry.accountName}</td>
+        <td class="number">${this.formatGermanNumber(0)}</td>
+        <td class="number">${this.formatGermanNumber(entry.debitBalance)}</td>
+        <td class="number">${this.formatGermanNumber(entry.creditBalance)}</td>
+        <td class="number">${this.formatGermanNumber(entry.netBalance)}</td>
+      </tr>
+    `).join('');
+
+    return `
+      <!DOCTYPE html>
+      <html>
+      <head>
+        <meta charset="UTF-8">
+        <style>
+          ${this.getBaseStyles()}
+        </style>
+      </head>
+      <body>
+        ${this.generateHeader('Summen- und Saldenliste')}
+        
+        <table class="report-table">
+          <thead>
+            <tr>
+              <th>Konto</th>
+              <th>Bezeichnung</th>
+              <th>Anfangssaldo</th>
+              <th>Soll</th>
+              <th>Haben</th>
+              <th>Saldo</th>
+            </tr>
+          </thead>
+          <tbody>
+            ${tableRows}
+          </tbody>
+          <tfoot>
+            <tr class="total-row">
+              <td colspan="3">Summe</td>
+              <td class="number">${this.formatGermanNumber(report.totalDebits)}</td>
+              <td class="number">${this.formatGermanNumber(report.totalCredits)}</td>
+              <td class="number">${this.formatGermanNumber(report.totalDebits - report.totalCredits)}</td>
+            </tr>
+          </tfoot>
+        </table>
+        
+        ${this.generateFooter()}
+      </body>
+      </html>
+    `;
+  }
+
+  /**
+   * Generates HTML for income statement report
+   */
+  private generateIncomeStatementHtml(report: IIncomeStatement): string {
+    const revenueRows = (report.revenue || []).map(entry => `
+      <tr>
+        <td>${entry.accountNumber}</td>
+        <td>${entry.accountName}</td>
+        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
+      </tr>
+    `).join('');
+
+    const expenseRows = (report.expenses || []).map(entry => `
+      <tr>
+        <td>${entry.accountNumber}</td>
+        <td>${entry.accountName}</td>
+        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
+      </tr>
+    `).join('');
+
+    return `
+      <!DOCTYPE html>
+      <html>
+      <head>
+        <meta charset="UTF-8">
+        <style>
+          ${this.getBaseStyles()}
+        </style>
+      </head>
+      <body>
+        ${this.generateHeader('Gewinn- und Verlustrechnung')}
+        
+        <h2>Erträge</h2>
+        <table class="report-table">
+          <thead>
+            <tr>
+              <th>Konto</th>
+              <th>Bezeichnung</th>
+              <th>Betrag</th>
+            </tr>
+          </thead>
+          <tbody>
+            ${revenueRows}
+          </tbody>
+          <tfoot>
+            <tr class="subtotal-row">
+              <td colspan="2">Summe Erträge</td>
+              <td class="number">${this.formatGermanNumber(report.totalRevenue)}</td>
+            </tr>
+          </tfoot>
+        </table>
+        
+        <h2>Aufwendungen</h2>
+        <table class="report-table">
+          <thead>
+            <tr>
+              <th>Konto</th>
+              <th>Bezeichnung</th>
+              <th>Betrag</th>
+            </tr>
+          </thead>
+          <tbody>
+            ${expenseRows}
+          </tbody>
+          <tfoot>
+            <tr class="subtotal-row">
+              <td colspan="2">Summe Aufwendungen</td>
+              <td class="number">${this.formatGermanNumber(report.totalExpenses)}</td>
+            </tr>
+          </tfoot>
+        </table>
+        
+        <div class="result-section">
+          <h2>Ergebnis</h2>
+          <table class="summary-table">
+            <tr>
+              <td>Erträge</td>
+              <td class="number">${this.formatGermanNumber(report.totalRevenue)}</td>
+            </tr>
+            <tr>
+              <td>Aufwendungen</td>
+              <td class="number">- ${this.formatGermanNumber(report.totalExpenses)}</td>
+            </tr>
+            <tr class="total-row">
+              <td>${report.netIncome >= 0 ? 'Jahresüberschuss' : 'Jahresfehlbetrag'}</td>
+              <td class="number ${report.netIncome >= 0 ? 'positive' : 'negative'}">
+                ${this.formatGermanNumber(report.netIncome)}
+              </td>
+            </tr>
+          </table>
+        </div>
+        
+        ${this.generateFooter()}
+      </body>
+      </html>
+    `;
+  }
+
+  /**
+   * Generates HTML for balance sheet report
+   */
+  private generateBalanceSheetHtml(report: IBalanceSheet): string {
+    const assetRows = [...(report.assets.current || []), ...(report.assets.fixed || [])].map(entry => `
+      <tr>
+        <td>${entry.accountNumber}</td>
+        <td>${entry.accountName}</td>
+        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
+      </tr>
+    `).join('');
+
+    const liabilityRows = [...(report.liabilities.current || []), ...(report.liabilities.longTerm || [])].map(entry => `
+      <tr>
+        <td>${entry.accountNumber}</td>
+        <td>${entry.accountName}</td>
+        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
+      </tr>
+    `).join('');
+
+    const equityRows = (report.equity.entries || []).map(entry => `
+      <tr>
+        <td>${entry.accountNumber}</td>
+        <td>${entry.accountName}</td>
+        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
+      </tr>
+    `).join('');
+
+    return `
+      <!DOCTYPE html>
+      <html>
+      <head>
+        <meta charset="UTF-8">
+        <style>
+          ${this.getBaseStyles()}
+        </style>
+      </head>
+      <body>
+        ${this.generateHeader('Bilanz')}
+        
+        <div class="balance-sheet">
+          <div class="aktiva">
+            <h2>Aktiva</h2>
+            <table class="report-table">
+              <thead>
+                <tr>
+                  <th>Konto</th>
+                  <th>Bezeichnung</th>
+                  <th>Betrag</th>
+                </tr>
+              </thead>
+              <tbody>
+                ${assetRows}
+              </tbody>
+              <tfoot>
+                <tr class="total-row">
+                  <td colspan="2">Summe Aktiva</td>
+                  <td class="number">${this.formatGermanNumber(report.assets.totalAssets)}</td>
+                </tr>
+              </tfoot>
+            </table>
+          </div>
+          
+          <div class="passiva">
+            <h2>Passiva</h2>
+            
+            <h3>Eigenkapital</h3>
+            <table class="report-table">
+              <tbody>
+                ${equityRows}
+              </tbody>
+              <tfoot>
+                <tr class="subtotal-row">
+                  <td colspan="2">Summe Eigenkapital</td>
+                  <td class="number">${this.formatGermanNumber(report.equity.totalEquity)}</td>
+                </tr>
+              </tfoot>
+            </table>
+            
+            <h3>Fremdkapital</h3>
+            <table class="report-table">
+              <tbody>
+                ${liabilityRows}
+              </tbody>
+              <tfoot>
+                <tr class="subtotal-row">
+                  <td colspan="2">Summe Fremdkapital</td>
+                  <td class="number">${this.formatGermanNumber(report.liabilities.totalLiabilities)}</td>
+                </tr>
+              </tfoot>
+            </table>
+            
+            <table class="summary-table">
+              <tr class="total-row">
+                <td>Summe Passiva</td>
+                <td class="number">${this.formatGermanNumber(report.liabilities.totalLiabilities + report.equity.totalEquity)}</td>
+              </tr>
+            </table>
+          </div>
+        </div>
+        
+        ${this.generateFooter()}
+      </body>
+      </html>
+    `;
+  }
+
+  /**
+   * Generates comprehensive Jahresabschluss HTML
+   */
+  private generateJahresabschlussHtml(
+    trialBalance: ITrialBalanceReport,
+    incomeStatement: IIncomeStatement,
+    balanceSheet: IBalanceSheet
+  ): string {
+    return `
+      <!DOCTYPE html>
+      <html>
+      <head>
+        <meta charset="UTF-8">
+        <style>
+          ${this.getBaseStyles()}
+          .page-break { page-break-after: always; }
+          .cover-page {
+            display: flex;
+            flex-direction: column;
+            justify-content: center;
+            align-items: center;
+            height: 100vh;
+            text-align: center;
+          }
+          .cover-page h1 { font-size: 36px; margin-bottom: 20px; }
+          .cover-page h2 { font-size: 24px; margin-bottom: 40px; }
+          .toc { margin-top: 50px; }
+          .toc h2 { margin-bottom: 20px; }
+          .toc ul { list-style: none; padding: 0; }
+          .toc li { margin: 10px 0; font-size: 16px; }
+        </style>
+      </head>
+      <body>
+        <div class="cover-page">
+          <h1>Jahresabschluss</h1>
+          <h2>${this.options.companyName}</h2>
+          <p>Geschäftsjahr ${this.options.fiscalYear}</p>
+          <p>${this.formatGermanDate(this.options.dateFrom)} bis ${this.formatGermanDate(this.options.dateTo)}</p>
+          
+          <div class="toc">
+            <h2>Inhalt</h2>
+            <ul>
+              <li>1. Bilanz</li>
+              <li>2. Gewinn- und Verlustrechnung</li>
+              <li>3. Summen- und Saldenliste</li>
+            </ul>
+          </div>
+        </div>
+        
+        <div class="page-break"></div>
+        ${this.generateBalanceSheetHtml(balanceSheet)}
+        
+        <div class="page-break"></div>
+        ${this.generateIncomeStatementHtml(incomeStatement)}
+        
+        <div class="page-break"></div>
+        ${this.generateTrialBalanceHtml(trialBalance)}
+      </body>
+      </html>
+    `;
+  }
+
+  /**
+   * Generates the report header
+   */
+  private generateHeader(reportTitle: string): string {
+    return `
+      <div class="header">
+        <h1>${this.options.companyName}</h1>
+        ${this.options.companyAddress ? `<p>${this.options.companyAddress}</p>` : ''}
+        ${this.options.taxId ? `<p>Steuernummer: ${this.options.taxId}</p>` : ''}
+        ${this.options.registrationNumber ? `<p>Handelsregister: ${this.options.registrationNumber}</p>` : ''}
+        <hr>
+        <h2>${reportTitle}</h2>
+        <p>Periode: ${this.formatGermanDate(this.options.dateFrom)} bis ${this.formatGermanDate(this.options.dateTo)}</p>
+      </div>
+    `;
+  }
+
+  /**
+   * Generates the report footer
+   */
+  private generateFooter(): string {
+    const preparedDate = this.options.preparedDate || new Date();
+    return `
+      <div class="footer">
+        <hr>
+        <p>Erstellt am: ${this.formatGermanDate(preparedDate)}</p>
+        ${this.options.preparedBy ? `<p>Erstellt von: ${this.options.preparedBy}</p>` : ''}
+        <p class="disclaimer">
+          Dieser Bericht wurde automatisch generiert und ist Teil des revisionssicheren 
+          Jahresabschluss-Exports gemäß GoBD.
+        </p>
+      </div>
+    `;
+  }
+
+  /**
+   * Gets the base CSS styles for all reports
+   */
+  private getBaseStyles(): string {
+    return `
+      body {
+        font-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif;
+        margin: 40px;
+        color: #333;
+        line-height: 1.6;
+      }
+      h1 { color: #2c3e50; margin-bottom: 10px; }
+      h2 { color: #34495e; margin-top: 30px; margin-bottom: 15px; }
+      h3 { color: #7f8c8d; margin-top: 20px; margin-bottom: 10px; }
+      
+      .header {
+        text-align: center;
+        margin-bottom: 40px;
+      }
+      
+      .footer {
+        margin-top: 50px;
+        text-align: center;
+        font-size: 12px;
+        color: #7f8c8d;
+      }
+      
+      .disclaimer {
+        margin-top: 20px;
+        font-style: italic;
+      }
+      
+      table {
+        width: 100%;
+        border-collapse: collapse;
+        margin: 20px 0;
+      }
+      
+      th {
+        background-color: #34495e;
+        color: white;
+        padding: 10px;
+        text-align: left;
+        font-weight: 600;
+      }
+      
+      td {
+        padding: 8px;
+        border-bottom: 1px solid #ecf0f1;
+      }
+      
+      tbody tr:hover {
+        background-color: #f8f9fa;
+      }
+      
+      .number {
+        text-align: right;
+        font-family: 'Courier New', monospace;
+      }
+      
+      .total-row {
+        font-weight: bold;
+        background-color: #ecf0f1;
+      }
+      
+      .subtotal-row {
+        font-weight: 600;
+        background-color: #f8f9fa;
+      }
+      
+      .positive {
+        color: #27ae60;
+      }
+      
+      .negative {
+        color: #e74c3c;
+      }
+      
+      .result-section {
+        margin-top: 40px;
+        padding: 20px;
+        background-color: #f8f9fa;
+        border-radius: 5px;
+      }
+      
+      .summary-table {
+        max-width: 500px;
+        margin: 20px auto;
+      }
+      
+      .balance-sheet {
+        display: flex;
+        gap: 40px;
+      }
+      
+      .aktiva, .passiva {
+        flex: 1;
+      }
+      
+      @media print {
+        body { margin: 20px; }
+        .page-break { page-break-after: always; }
+      }
+    `;
+  }
+
+  /**
+   * Formats number in German format (1.234,56)
+   */
+  private formatGermanNumber(value: number): string {
+    return value.toLocaleString('de-DE', {
+      minimumFractionDigits: 2,
+      maximumFractionDigits: 2
+    });
+  }
+
+  /**
+   * Formats date in German format (DD.MM.YYYY)
+   */
+  private formatGermanDate(date: Date): string {
+    return date.toLocaleDateString('de-DE', {
+      day: '2-digit',
+      month: '2-digit',
+      year: 'numeric'
+    });
+  }
+
+  /**
+   * Saves a PDF report to the export directory
+   */
+  public async savePdfReport(filename: string, pdfBuffer: Buffer): Promise<string> {
+    const reportsDir = path.join(this.exportPath, 'data', 'reports');
+    await plugins.smartfile.fs.ensureDir(reportsDir);
+    
+    const filePath = path.join(reportsDir, filename);
+    await plugins.smartfile.memory.toFs(pdfBuffer, filePath);
+    
+    return filePath;
+  }
+
+  /**
+   * Closes the PDF generator
+   */
+  public async close(): Promise<void> {
+    if (this.pdfInstance) {
+      await this.pdfInstance.stop();
+      this.pdfInstance = null;
+    }
+  }
+}

ts/skr.export.ts

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

ts/skr.invoice.adapter.ts

@@ -0,0 +1,581 @@
+import * as plugins from './plugins.js';
+import type {
+  IInvoice,
+  IInvoiceLine,
+  IInvoiceParty,
+  IVATCategory,
+  IValidationResult,
+  TInvoiceFormat,
+  TInvoiceDirection,
+  TTaxScenario,
+  IAllowanceCharge,
+  IPaymentTerms
+} from './skr.invoice.entity.js';
+
+/**
+ * Adapter for @fin.cx/einvoice library
+ * Handles parsing, validation, and format conversion of e-invoices
+ */
+export class InvoiceAdapter {
+  private logger: plugins.smartlog.ConsoleLog;
+  
+  constructor() {
+    this.logger = new plugins.smartlog.ConsoleLog();
+  }
+
+  private readonly MAX_XML_SIZE = 10 * 1024 * 1024; // 10MB max
+  private readonly MAX_PDF_SIZE = 50 * 1024 * 1024; // 50MB max
+  
+  /**
+   * Parse an invoice from file or buffer
+   */
+  public async parseInvoice(
+    file: Buffer | string,
+    direction: TInvoiceDirection
+  ): Promise<IInvoice> {
+    try {
+      // Validate input size
+      if (Buffer.isBuffer(file)) {
+        if (file.length > this.MAX_XML_SIZE) {
+          throw new Error(`Invoice file too large: ${file.length} bytes (max ${this.MAX_XML_SIZE} bytes)`);
+        }
+      } else if (typeof file === 'string' && file.length > this.MAX_XML_SIZE) {
+        throw new Error(`Invoice XML too large: ${file.length} characters (max ${this.MAX_XML_SIZE} characters)`);
+      }
+      
+      // Parse the invoice using @fin.cx/einvoice
+      let einvoice;
+      if (typeof file === 'string') {
+        einvoice = await plugins.einvoice.EInvoice.fromXml(file);
+      } else {
+        // Convert buffer to string first
+        const xmlString = file.toString('utf-8');
+        einvoice = await plugins.einvoice.EInvoice.fromXml(xmlString);
+      }
+      
+      // Get detected format
+      const format = this.mapEInvoiceFormat(einvoice.format || 'xrechnung');
+      
+      // Validate the invoice (takes ~2.2ms)
+      const validationResult = await this.validateInvoice(einvoice);
+      
+      // Extract invoice data
+      const invoiceData = einvoice.toObject();
+      
+      // Map to internal invoice model
+      const invoice = await this.mapToInternalModel(
+        invoiceData,
+        format,
+        direction,
+        validationResult
+      );
+      
+      // Store original XML content
+      invoice.xmlContent = einvoice.getXml();
+      
+      // Calculate content hash
+      invoice.contentHash = await this.calculateContentHash(invoice.xmlContent);
+      
+      // Classify tax scenario
+      invoice.taxScenario = this.classifyTaxScenario(invoice);
+      
+      return invoice;
+    } catch (error) {
+      this.logger.log('error', `Failed to parse invoice: ${error}`);
+      throw new Error(`Invoice parsing failed: ${error.message}`);
+    }
+  }
+
+  /**
+   * Validate an invoice using multi-level validation
+   */
+  private async validateInvoice(einvoice: any): Promise<IValidationResult> {
+    // Perform multi-level validation
+    const validationResult = await einvoice.validate();
+    
+    // Parse validation results into our structure
+    const syntaxResult = { 
+      isValid: validationResult.syntax?.valid !== false,
+      errors: validationResult.syntax?.errors || [],
+      warnings: validationResult.syntax?.warnings || []
+    };
+    
+    const semanticResult = {
+      isValid: validationResult.semantic?.valid !== false,
+      errors: validationResult.semantic?.errors || [],
+      warnings: validationResult.semantic?.warnings || []
+    };
+    
+    const businessResult = {
+      isValid: validationResult.business?.valid !== false,
+      errors: validationResult.business?.errors || [],
+      warnings: validationResult.business?.warnings || []
+    };
+    
+    const countryResult = {
+      isValid: validationResult.country?.valid !== false,
+      errors: validationResult.country?.errors || [],
+      warnings: validationResult.country?.warnings || []
+    };
+    
+    return {
+      isValid: syntaxResult.isValid && semanticResult.isValid && businessResult.isValid,
+      syntax: {
+        valid: syntaxResult.isValid,
+        errors: syntaxResult.errors || [],
+        warnings: syntaxResult.warnings || []
+      },
+      semantic: {
+        valid: semanticResult.isValid,
+        errors: semanticResult.errors || [],
+        warnings: semanticResult.warnings || []
+      },
+      businessRules: {
+        valid: businessResult.isValid,
+        errors: businessResult.errors || [],
+        warnings: businessResult.warnings || []
+      },
+      countrySpecific: {
+        valid: countryResult.isValid,
+        errors: countryResult.errors || [],
+        warnings: countryResult.warnings || []
+      },
+      validatedAt: new Date(),
+      validatorVersion: '5.1.4'
+    };
+  }
+
+  /**
+   * Map EN16931 Business Terms to internal invoice model
+   */
+  private async mapToInternalModel(
+    businessTerms: any,
+    format: TInvoiceFormat,
+    direction: TInvoiceDirection,
+    validationResult: IValidationResult
+  ): Promise<IInvoice> {
+    const invoice: IInvoice = {
+      // Identity
+      id: plugins.smartunique.shortId(),
+      direction,
+      format,
+      
+      // EN16931 Business Terms
+      invoiceNumber: businessTerms.BT1_InvoiceNumber,
+      issueDate: new Date(businessTerms.BT2_IssueDate),
+      invoiceTypeCode: businessTerms.BT3_InvoiceTypeCode || '380',
+      currencyCode: businessTerms.BT5_CurrencyCode || 'EUR',
+      taxCurrencyCode: businessTerms.BT6_TaxCurrencyCode,
+      taxPointDate: businessTerms.BT7_TaxPointDate ? new Date(businessTerms.BT7_TaxPointDate) : undefined,
+      paymentDueDate: businessTerms.BT9_PaymentDueDate ? new Date(businessTerms.BT9_PaymentDueDate) : undefined,
+      buyerReference: businessTerms.BT10_BuyerReference,
+      projectReference: businessTerms.BT11_ProjectReference,
+      contractReference: businessTerms.BT12_ContractReference,
+      orderReference: businessTerms.BT13_OrderReference,
+      sellerOrderReference: businessTerms.BT14_SellerOrderReference,
+      
+      // Parties
+      supplier: this.mapParty(businessTerms.BG4_Seller),
+      customer: this.mapParty(businessTerms.BG7_Buyer),
+      payee: businessTerms.BG10_Payee ? this.mapParty(businessTerms.BG10_Payee) : undefined,
+      
+      // Line items
+      lines: this.mapInvoiceLines(businessTerms.BG25_InvoiceLines || []),
+      
+      // Allowances and charges
+      allowances: this.mapAllowancesCharges(businessTerms.BG20_DocumentAllowances || [], true),
+      charges: this.mapAllowancesCharges(businessTerms.BG21_DocumentCharges || [], false),
+      
+      // Amounts
+      lineNetAmount: parseFloat(businessTerms.BT106_SumOfLineNetAmounts || 0),
+      allowanceTotalAmount: parseFloat(businessTerms.BT107_AllowanceTotalAmount || 0),
+      chargeTotalAmount: parseFloat(businessTerms.BT108_ChargeTotalAmount || 0),
+      taxExclusiveAmount: parseFloat(businessTerms.BT109_TaxExclusiveAmount || 0),
+      taxInclusiveAmount: parseFloat(businessTerms.BT112_TaxInclusiveAmount || 0),
+      prepaidAmount: parseFloat(businessTerms.BT113_PrepaidAmount || 0),
+      payableAmount: parseFloat(businessTerms.BT115_PayableAmount || 0),
+      
+      // VAT breakdown
+      vatBreakdown: this.mapVATBreakdown(businessTerms.BG23_VATBreakdown || []),
+      totalVATAmount: parseFloat(businessTerms.BT110_TotalVATAmount || 0),
+      
+      // Payment
+      paymentTerms: this.mapPaymentTerms(businessTerms),
+      paymentMeans: this.mapPaymentMeans(businessTerms.BG16_PaymentInstructions),
+      
+      // Notes
+      invoiceNote: businessTerms.BT22_InvoiceNote,
+      
+      // Processing metadata
+      status: 'validated',
+      
+      // Storage (to be filled later)
+      contentHash: '',
+      
+      // Validation
+      validationResult,
+      
+      // Audit trail
+      createdAt: new Date(),
+      createdBy: 'system',
+      
+      // Metadata
+      metadata: {
+        importedAt: new Date(),
+        parserVersion: '5.1.4',
+        originalFormat: format
+      }
+    };
+    
+    return invoice;
+  }
+
+  /**
+   * Map party information
+   */
+  private mapParty(partyData: any): IInvoiceParty {
+    if (!partyData) {
+      return {
+        id: '',
+        name: '',
+        address: { countryCode: 'DE' }
+      };
+    }
+    
+    return {
+      id: partyData.BT29_SellerID || partyData.BT46_BuyerID || plugins.smartunique.shortId(),
+      name: partyData.BT27_SellerName || partyData.BT44_BuyerName || '',
+      address: {
+        street: partyData.BT35_SellerStreet || partyData.BT50_BuyerStreet,
+        city: partyData.BT37_SellerCity || partyData.BT52_BuyerCity,
+        postalCode: partyData.BT38_SellerPostalCode || partyData.BT53_BuyerPostalCode,
+        countryCode: partyData.BT40_SellerCountryCode || partyData.BT55_BuyerCountryCode || 'DE'
+      },
+      vatId: partyData.BT31_SellerVATID || partyData.BT48_BuyerVATID,
+      taxId: partyData.BT32_SellerTaxID || partyData.BT47_BuyerTaxID,
+      email: partyData.BT34_SellerEmail || partyData.BT49_BuyerEmail,
+      phone: partyData.BT33_SellerPhone,
+      bankAccount: this.mapBankAccount(partyData)
+    };
+  }
+
+  /**
+   * Map bank account information
+   */
+  private mapBankAccount(partyData: any): IInvoiceParty['bankAccount'] | undefined {
+    if (!partyData?.BT84_PaymentAccountID) {
+      return undefined;
+    }
+    
+    return {
+      iban: partyData.BT84_PaymentAccountID,
+      bic: partyData.BT86_PaymentServiceProviderID,
+      accountHolder: partyData.BT85_PaymentAccountName
+    };
+  }
+
+  /**
+   * Map invoice lines
+   */
+  private mapInvoiceLines(linesData: any[]): IInvoiceLine[] {
+    return linesData.map((line, index) => ({
+      lineNumber: index + 1,
+      description: line.BT154_ItemDescription || '',
+      quantity: parseFloat(line.BT129_Quantity || 1),
+      unitPrice: parseFloat(line.BT146_NetPrice || 0),
+      netAmount: parseFloat(line.BT131_LineNetAmount || 0),
+      vatCategory: this.mapVATCategory(line.BT151_ItemVATCategory, line.BT152_ItemVATRate),
+      vatAmount: parseFloat(line.lineVATAmount || 0),
+      grossAmount: parseFloat(line.BT131_LineNetAmount || 0) + parseFloat(line.lineVATAmount || 0),
+      productCode: line.BT155_ItemSellerID,
+      allowances: this.mapLineAllowancesCharges(line.BG27_LineAllowances || [], true),
+      charges: this.mapLineAllowancesCharges(line.BG28_LineCharges || [], false)
+    }));
+  }
+
+  /**
+   * Map VAT category
+   */
+  private mapVATCategory(categoryCode: string, rate: string | number): IVATCategory {
+    const vatRate = typeof rate === 'string' ? parseFloat(rate) : rate;
+    
+    return {
+      code: categoryCode || 'S',
+      rate: vatRate || 0,
+      exemptionReason: this.getExemptionReason(categoryCode)
+    };
+  }
+
+  /**
+   * Get exemption reason for VAT category
+   */
+  private getExemptionReason(categoryCode: string): string | undefined {
+    const exemptionReasons: Record<string, string> = {
+      'E': 'Tax exempt',
+      'Z': 'Zero rated',
+      'AE': 'Reverse charge (§13b UStG)',
+      'K': 'Intra-EU supply',
+      'G': 'Export outside EU',
+      'O': 'Outside scope of tax',
+      'S': undefined // Standard rate, no exemption
+    };
+    
+    return exemptionReasons[categoryCode];
+  }
+
+  /**
+   * Map VAT breakdown
+   */
+  private mapVATBreakdown(vatBreakdown: any[]): IInvoice['vatBreakdown'] {
+    return vatBreakdown.map(vat => ({
+      vatCategory: this.mapVATCategory(vat.BT118_VATCategory, vat.BT119_VATRate),
+      taxableAmount: parseFloat(vat.BT116_TaxableAmount || 0),
+      taxAmount: parseFloat(vat.BT117_TaxAmount || 0)
+    }));
+  }
+
+  /**
+   * Map allowances and charges
+   */
+  private mapAllowancesCharges(data: any[], isAllowance: boolean): IAllowanceCharge[] {
+    return data.map(item => ({
+      reason: item.BT97_AllowanceReason || item.BT104_ChargeReason || '',
+      amount: parseFloat(item.BT92_AllowanceAmount || item.BT99_ChargeAmount || 0),
+      percentage: item.BT94_AllowancePercentage || item.BT101_ChargePercentage,
+      vatCategory: item.BT95_AllowanceVATCategory || item.BT102_ChargeVATCategory 
+        ? this.mapVATCategory(
+            item.BT95_AllowanceVATCategory || item.BT102_ChargeVATCategory,
+            item.BT96_AllowanceVATRate || item.BT103_ChargeVATRate
+          )
+        : undefined,
+      vatAmount: parseFloat(item.allowanceVATAmount || item.chargeVATAmount || 0)
+    }));
+  }
+
+  /**
+   * Map line-level allowances and charges
+   */
+  private mapLineAllowancesCharges(data: any[], isAllowance: boolean): IAllowanceCharge[] {
+    return data.map(item => ({
+      reason: item.BT140_LineAllowanceReason || item.BT145_LineChargeReason || '',
+      amount: parseFloat(item.BT136_LineAllowanceAmount || item.BT141_LineChargeAmount || 0),
+      percentage: item.BT138_LineAllowancePercentage || item.BT143_LineChargePercentage
+    }));
+  }
+
+  /**
+   * Map payment terms
+   */
+  private mapPaymentTerms(businessTerms: any): IPaymentTerms | undefined {
+    if (!businessTerms.BT9_PaymentDueDate && !businessTerms.BT20_PaymentTerms) {
+      return undefined;
+    }
+    
+    const paymentTerms: IPaymentTerms = {
+      dueDate: businessTerms.BT9_PaymentDueDate 
+        ? new Date(businessTerms.BT9_PaymentDueDate)
+        : new Date(Date.now() + 30 * 24 * 60 * 60 * 1000), // Default 30 days
+      paymentTermsNote: businessTerms.BT20_PaymentTerms
+    };
+    
+    // Parse skonto from payment terms note if present
+    if (businessTerms.BT20_PaymentTerms) {
+      paymentTerms.skonto = this.parseSkontoTerms(businessTerms.BT20_PaymentTerms);
+    }
+    
+    return paymentTerms;
+  }
+
+  /**
+   * Parse skonto terms from payment terms text
+   */
+  private parseSkontoTerms(paymentTermsText: string): IPaymentTerms['skonto'] {
+    const skontoTerms: IPaymentTerms['skonto'] = [];
+    
+    // Common German skonto patterns:
+    // "2% Skonto bei Zahlung innerhalb von 10 Tagen"
+    // "3% bei Zahlung bis 8 Tage, 2% bis 14 Tage"
+    const skontoPattern = /(\d+(?:\.\d+)?)\s*%.*?(\d+)\s*(?:Tag|Day)/gi;
+    let match;
+    
+    while ((match = skontoPattern.exec(paymentTermsText)) !== null) {
+      skontoTerms.push({
+        percentage: parseFloat(match[1]),
+        days: parseInt(match[2]),
+        baseAmount: 0 // To be calculated based on invoice amount
+      });
+    }
+    
+    return skontoTerms.length > 0 ? skontoTerms : undefined;
+  }
+
+  /**
+   * Map payment means
+   */
+  private mapPaymentMeans(paymentInstructions: any): IInvoice['paymentMeans'] | undefined {
+    if (!paymentInstructions) {
+      return undefined;
+    }
+    
+    return {
+      code: paymentInstructions.BT81_PaymentMeansCode || '30', // 30 = Bank transfer
+      account: paymentInstructions.BT84_PaymentAccountID
+        ? {
+            iban: paymentInstructions.BT84_PaymentAccountID,
+            bic: paymentInstructions.BT86_PaymentServiceProviderID,
+            accountHolder: paymentInstructions.BT85_PaymentAccountName
+          }
+        : undefined
+    };
+  }
+
+  /**
+   * Classify tax scenario based on invoice data
+   */
+  private classifyTaxScenario(invoice: IInvoice): TTaxScenario {
+    const supplierCountry = invoice.supplier.address.countryCode;
+    const customerCountry = invoice.customer.address.countryCode;
+    const hasVAT = invoice.totalVATAmount > 0;
+    const vatCategories = invoice.vatBreakdown.map(vb => vb.vatCategory.code);
+    
+    // Reverse charge
+    if (vatCategories.includes('AE')) {
+      return 'reverse_charge';
+    }
+    
+    // Small business exemption
+    if (vatCategories.includes('E') && invoice.invoiceNote?.includes('§19')) {
+      return 'small_business';
+    }
+    
+    // Export outside EU
+    if (vatCategories.includes('G') || (!this.isEUCountry(customerCountry) && supplierCountry === 'DE')) {
+      return 'export';
+    }
+    
+    // Intra-EU transactions
+    if (supplierCountry !== customerCountry && this.isEUCountry(supplierCountry) && this.isEUCountry(customerCountry)) {
+      if (invoice.direction === 'outbound') {
+        return 'intra_eu_supply';
+      } else {
+        return 'intra_eu_acquisition';
+      }
+    }
+    
+    // Domestic exempt
+    if (!hasVAT && supplierCountry === 'DE' && customerCountry === 'DE') {
+      return 'domestic_exempt';
+    }
+    
+    // Default: Domestic taxed
+    return 'domestic_taxed';
+  }
+
+  /**
+   * Check if country is in EU
+   */
+  private isEUCountry(countryCode: string): boolean {
+    const euCountries = [
+      'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR',
+      'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT', 'NL',
+      'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE'
+    ];
+    return euCountries.includes(countryCode);
+  }
+
+  /**
+   * Map e-invoice format from library format
+   */
+  private mapEInvoiceFormat(format: string): TInvoiceFormat {
+    const formatMap: Record<string, TInvoiceFormat> = {
+      'xrechnung': 'xrechnung',
+      'zugferd': 'zugferd',
+      'factur-x': 'facturx',
+      'facturx': 'facturx',
+      'peppol': 'peppol',
+      'ubl': 'ubl'
+    };
+    
+    return formatMap[format.toLowerCase()] || 'xrechnung';
+  }
+
+  /**
+   * Calculate content hash for the invoice
+   */
+  private async calculateContentHash(xmlContent: string): Promise<string> {
+    const hash = await plugins.smarthash.sha256FromString(xmlContent);
+    return hash;
+  }
+
+  /**
+   * Convert invoice to different format
+   */
+  public async convertFormat(
+    invoice: IInvoice,
+    targetFormat: TInvoiceFormat
+  ): Promise<string> {
+    try {
+      // Load from existing XML
+      const einvoice = await plugins.einvoice.EInvoice.fromXml(invoice.xmlContent!);
+      
+      // Convert to target format (takes ~0.6ms)
+      const convertedXml = await einvoice.exportXml(targetFormat as any);
+      
+      return convertedXml;
+    } catch (error) {
+      this.logger.log('error', `Failed to convert invoice format: ${error}`);
+      throw new Error(`Format conversion failed: ${error.message}`);
+    }
+  }
+
+  /**
+   * Generate invoice from internal data
+   */
+  public async generateInvoice(
+    invoiceData: Partial<IInvoice>,
+    format: TInvoiceFormat
+  ): Promise<{ xml: string; pdf?: Buffer }> {
+    try {
+      // Create a new invoice instance
+      const einvoice = new plugins.einvoice.EInvoice();
+      
+      // Set invoice data
+      const businessTerms = this.mapToBusinessTerms(invoiceData);
+      Object.assign(einvoice, businessTerms);
+      
+      // Generate XML in requested format
+      const xml = await einvoice.exportXml(format as any);
+      
+      // Generate PDF if ZUGFeRD or Factur-X
+      let pdf: Buffer | undefined;
+      if (format === 'zugferd' || format === 'facturx') {
+        // Access the pdf property if it exists
+        if (einvoice.pdf && einvoice.pdf.buffer) {
+          pdf = Buffer.from(einvoice.pdf.buffer);
+        }
+      }
+      
+      return { xml, pdf };
+    } catch (error) {
+      this.logger.log('error', `Failed to generate invoice: ${error}`);
+      throw new Error(`Invoice generation failed: ${error.message}`);
+    }
+  }
+
+  /**
+   * Map internal invoice to EN16931 Business Terms
+   */
+  private mapToBusinessTerms(invoice: Partial<IInvoice>): any {
+    return {
+      BT1_InvoiceNumber: invoice.invoiceNumber,
+      BT2_IssueDate: invoice.issueDate?.toISOString(),
+      BT3_InvoiceTypeCode: invoice.invoiceTypeCode || '380',
+      BT5_CurrencyCode: invoice.currencyCode || 'EUR',
+      BT7_TaxPointDate: invoice.taxPointDate?.toISOString(),
+      BT9_PaymentDueDate: invoice.paymentDueDate?.toISOString(),
+      
+      // Map other Business Terms...
+      // This would be a comprehensive mapping in production
+    };
+  }
+}

ts/skr.invoice.booking.ts

@@ -0,0 +1,738 @@
+import * as plugins from './plugins.js';
+import { JournalEntry } from './skr.classes.journalentry.js';
+import { SKRInvoiceMapper } from './skr.invoice.mapper.js';
+import type { TSKRType, IJournalEntry, IJournalEntryLine } from './skr.types.js';
+import type {
+  IInvoice,
+  IInvoiceLine,
+  IBookingRules,
+  IBookingInfo,
+  TTaxScenario,
+  IPaymentInfo
+} from './skr.invoice.entity.js';
+
+/**
+ * Options for booking an invoice
+ */
+export interface IBookingOptions {
+  autoBook?: boolean;
+  confidenceThreshold?: number;
+  bookingDate?: Date;
+  bookingReference?: string;
+  skipValidation?: boolean;
+}
+
+/**
+ * Result of booking an invoice
+ */
+export interface IBookingResult {
+  success: boolean;
+  journalEntry?: JournalEntry;
+  bookingInfo?: IBookingInfo;
+  confidence: number;
+  warnings?: string[];
+  errors?: string[];
+}
+
+/**
+ * Automatic booking engine for invoices
+ * Creates journal entries from invoice data based on SKR mapping rules
+ */
+export class InvoiceBookingEngine {
+  private logger: plugins.smartlog.ConsoleLog;
+  private skrType: TSKRType;
+  private mapper: SKRInvoiceMapper;
+  
+  constructor(skrType: TSKRType) {
+    this.skrType = skrType;
+    this.mapper = new SKRInvoiceMapper(skrType);
+    this.logger = new plugins.smartlog.ConsoleLog();
+  }
+  
+  /**
+   * Book an invoice to the ledger
+   */
+  public async bookInvoice(
+    invoice: IInvoice,
+    bookingRules?: Partial<IBookingRules>,
+    options?: IBookingOptions
+  ): Promise<IBookingResult> {
+    try {
+      // Get complete booking rules
+      const rules = this.mapper.mapInvoiceToSKR(invoice, bookingRules);
+      
+      // Calculate confidence
+      const confidence = this.mapper.calculateConfidence(invoice, rules);
+      
+      // Check if auto-booking is allowed
+      if (options?.autoBook && confidence < (options.confidenceThreshold || 80)) {
+        return {
+          success: false,
+          confidence,
+          warnings: [`Confidence score ${confidence}% is below threshold ${options.confidenceThreshold || 80}%`]
+        };
+      }
+      
+      // Validate invoice before booking
+      if (!options?.skipValidation) {
+        const validationErrors = this.validateInvoice(invoice);
+        if (validationErrors.length > 0) {
+          return {
+            success: false,
+            confidence,
+            errors: validationErrors
+          };
+        }
+      }
+      
+      // Build journal entry
+      const journalEntry = await this.buildJournalEntry(invoice, rules, options);
+      
+      // Create booking info
+      const bookingInfo: IBookingInfo = {
+        journalEntryId: journalEntry.id,
+        transactionIds: journalEntry.transactionIds || [],
+        bookedAt: new Date(),
+        bookedBy: 'system',
+        bookingRules: {
+          vendorAccount: rules.vendorControlAccount,
+          customerAccount: rules.customerControlAccount,
+          expenseAccounts: this.getUsedExpenseAccounts(invoice, rules),
+          revenueAccounts: this.getUsedRevenueAccounts(invoice, rules),
+          vatAccounts: this.getUsedVATAccounts(invoice, rules)
+        },
+        confidence,
+        autoBooked: options?.autoBook || false
+      };
+      
+      // Post the journal entry
+      // TODO: When MongoDB transactions are available, wrap this in a transaction
+      // Example: await db.withTransaction(async (session) => { ... })
+      try {
+        await journalEntry.validate();
+        await journalEntry.post();
+        
+        // Mark invoice as posted if we have a reference to it
+        if (invoice.status !== 'posted') {
+          invoice.status = 'posted';
+        }
+      } catch (postError) {
+        this.logger.log('error', `Failed to post journal entry: ${postError}`);
+        throw postError; // Re-throw to trigger rollback when transactions are available
+      }
+      
+      return {
+        success: true,
+        journalEntry,
+        bookingInfo,
+        confidence,
+        warnings: this.generateWarnings(invoice, rules)
+      };
+    } catch (error) {
+      this.logger.log('error', `Failed to book invoice: ${error}`);
+      return {
+        success: false,
+        confidence: 0,
+        errors: [`Booking failed: ${error.message}`]
+      };
+    }
+  }
+  
+  /**
+   * Build journal entry from invoice
+   */
+  private async buildJournalEntry(
+    invoice: IInvoice,
+    rules: IBookingRules,
+    options?: IBookingOptions
+  ): Promise<JournalEntry> {
+    const lines: IJournalEntryLine[] = [];
+    const isInbound = invoice.direction === 'inbound';
+    const isCredit = invoice.invoiceTypeCode === '381'; // Credit note
+    
+    // Determine if we need to reverse the normal booking direction
+    const reverseDirection = isCredit;
+    
+    if (isInbound) {
+      // Inbound invoice (AP)
+      lines.push(...this.buildAPEntry(invoice, rules, reverseDirection));
+    } else {
+      // Outbound invoice (AR)
+      lines.push(...this.buildAREntry(invoice, rules, reverseDirection));
+    }
+    
+    // Create journal entry
+    const journalData: IJournalEntry = {
+      date: options?.bookingDate || invoice.issueDate,
+      description: this.buildDescription(invoice),
+      reference: options?.bookingReference || invoice.invoiceNumber,
+      lines,
+      skrType: this.skrType
+    };
+    
+    const journalEntry = new JournalEntry(journalData);
+    return journalEntry;
+  }
+  
+  /**
+   * Build AP (Accounts Payable) journal entry lines
+   */
+  private buildAPEntry(
+    invoice: IInvoice,
+    rules: IBookingRules,
+    reverseDirection: boolean
+  ): IJournalEntryLine[] {
+    const lines: IJournalEntryLine[] = [];
+    
+    // Group lines by account
+    const accountGroups = this.groupLinesByAccount(invoice, rules);
+    
+    // Create expense/asset entries
+    for (const [accountNumber, group] of Object.entries(accountGroups)) {
+      const amount = group.reduce((sum, line) => sum + line.netAmount, 0);
+      
+      if (reverseDirection) {
+        // Credit note: credit expense account
+        lines.push({
+          accountNumber,
+          credit: Math.abs(amount),
+          description: this.getAccountDescription(accountNumber, group)
+        });
+      } else {
+        // Regular invoice: debit expense account
+        lines.push({
+          accountNumber,
+          debit: Math.abs(amount),
+          description: this.getAccountDescription(accountNumber, group)
+        });
+      }
+    }
+    
+    // Create VAT entries
+    const vatLines = this.buildVATLines(invoice, rules, 'input', reverseDirection);
+    lines.push(...vatLines);
+    
+    // Create vendor control account entry
+    const controlAccount = this.mapper.getControlAccount(invoice, rules);
+    const totalAmount = Math.abs(invoice.payableAmount);
+    
+    if (reverseDirection) {
+      // Credit note: debit vendor account
+      lines.push({
+        accountNumber: controlAccount,
+        debit: totalAmount,
+        description: `${invoice.supplier.name} - Credit Note ${invoice.invoiceNumber}`
+      });
+    } else {
+      // Regular invoice: credit vendor account
+      lines.push({
+        accountNumber: controlAccount,
+        credit: totalAmount,
+        description: `${invoice.supplier.name} - Invoice ${invoice.invoiceNumber}`
+      });
+    }
+    
+    return lines;
+  }
+  
+  /**
+   * Build AR (Accounts Receivable) journal entry lines
+   */
+  private buildAREntry(
+    invoice: IInvoice,
+    rules: IBookingRules,
+    reverseDirection: boolean
+  ): IJournalEntryLine[] {
+    const lines: IJournalEntryLine[] = [];
+    
+    // Group lines by account
+    const accountGroups = this.groupLinesByAccount(invoice, rules);
+    
+    // Create revenue entries
+    for (const [accountNumber, group] of Object.entries(accountGroups)) {
+      const amount = group.reduce((sum, line) => sum + line.netAmount, 0);
+      
+      if (reverseDirection) {
+        // Credit note: debit revenue account
+        lines.push({
+          accountNumber,
+          debit: Math.abs(amount),
+          description: this.getAccountDescription(accountNumber, group)
+        });
+      } else {
+        // Regular invoice: credit revenue account
+        lines.push({
+          accountNumber,
+          credit: Math.abs(amount),
+          description: this.getAccountDescription(accountNumber, group)
+        });
+      }
+    }
+    
+    // Create VAT entries
+    const vatLines = this.buildVATLines(invoice, rules, 'output', reverseDirection);
+    lines.push(...vatLines);
+    
+    // Create customer control account entry
+    const controlAccount = this.mapper.getControlAccount(invoice, rules);
+    const totalAmount = Math.abs(invoice.payableAmount);
+    
+    if (reverseDirection) {
+      // Credit note: credit customer account
+      lines.push({
+        accountNumber: controlAccount,
+        credit: totalAmount,
+        description: `${invoice.customer.name} - Credit Note ${invoice.invoiceNumber}`
+      });
+    } else {
+      // Regular invoice: debit customer account
+      lines.push({
+        accountNumber: controlAccount,
+        debit: totalAmount,
+        description: `${invoice.customer.name} - Invoice ${invoice.invoiceNumber}`
+      });
+    }
+    
+    return lines;
+  }
+  
+  /**
+   * Build VAT lines
+   */
+  private buildVATLines(
+    invoice: IInvoice,
+    rules: IBookingRules,
+    direction: 'input' | 'output',
+    reverseDirection: boolean
+  ): IJournalEntryLine[] {
+    const lines: IJournalEntryLine[] = [];
+    const taxScenario = invoice.taxScenario || 'domestic_taxed';
+    
+    // Handle reverse charge specially
+    if (taxScenario === 'reverse_charge') {
+      return this.buildReverseChargeVATLines(invoice, rules);
+    }
+    
+    // Standard VAT booking
+    for (const vatBreak of invoice.vatBreakdown) {
+      if (vatBreak.taxAmount === 0) continue;
+      
+      const vatAccount = this.mapper.getVATAccount(
+        vatBreak.vatCategory,
+        direction,
+        taxScenario
+      );
+      
+      const amount = Math.abs(vatBreak.taxAmount);
+      const description = `VAT ${vatBreak.vatCategory.rate}%`;
+      
+      if (direction === 'input') {
+        // Input VAT (Vorsteuer)
+        if (reverseDirection) {
+          lines.push({ accountNumber: vatAccount, credit: amount, description });
+        } else {
+          lines.push({ accountNumber: vatAccount, debit: amount, description });
+        }
+      } else {
+        // Output VAT (Umsatzsteuer)
+        if (reverseDirection) {
+          lines.push({ accountNumber: vatAccount, debit: amount, description });
+        } else {
+          lines.push({ accountNumber: vatAccount, credit: amount, description });
+        }
+      }
+    }
+    
+    return lines;
+  }
+  
+  /**
+   * Calculate VAT amount from taxable amount and rate
+   */
+  private calculateVAT(taxableAmount: number, rate: number): number {
+    return Math.round(taxableAmount * rate / 100 * 100) / 100; // Round to 2 decimals
+  }
+  
+  /**
+   * Calculate effective VAT rate for the invoice (weighted average)
+   */
+  private calculateEffectiveVATRate(invoice: IInvoice): number {
+    const totalTaxable = invoice.vatBreakdown.reduce((sum, vb) => sum + vb.taxableAmount, 0);
+    if (totalTaxable === 0) {
+      return 19; // Default to standard German VAT rate
+    }
+    
+    // Calculate weighted average VAT rate
+    const weightedRate = invoice.vatBreakdown.reduce((sum, vb) => {
+      return sum + (vb.vatCategory.rate * vb.taxableAmount);
+    }, 0);
+    
+    return Math.round(weightedRate / totalTaxable * 100) / 100;
+  }
+  
+  /**
+   * Build reverse charge VAT lines (§13b UStG)
+   */
+  private buildReverseChargeVATLines(
+    invoice: IInvoice,
+    rules: IBookingRules
+  ): IJournalEntryLine[] {
+    const lines: IJournalEntryLine[] = [];
+    
+    // For reverse charge, we book both input and output VAT
+    for (const vatBreak of invoice.vatBreakdown) {
+      // For reverse charge, calculate VAT if not provided
+      const amount = vatBreak.taxAmount > 0 
+        ? Math.abs(vatBreak.taxAmount)
+        : this.calculateVAT(Math.abs(vatBreak.taxableAmount), vatBreak.vatCategory.rate);
+      
+      // Input VAT (deductible)
+      const inputVATAccount = this.mapper.getVATAccount(
+        vatBreak.vatCategory,
+        'input',
+        'reverse_charge'
+      );
+      
+      // Output VAT (payable)
+      const outputVATAccount = this.mapper.getVATAccount(
+        vatBreak.vatCategory,
+        'output',
+        'reverse_charge'
+      );
+      
+      lines.push(
+        {
+          accountNumber: inputVATAccount,
+          debit: amount,
+          description: `Reverse charge input VAT ${vatBreak.vatCategory.rate}%`
+        },
+        {
+          accountNumber: outputVATAccount,
+          credit: amount,
+          description: `Reverse charge output VAT ${vatBreak.vatCategory.rate}%`
+        }
+      );
+    }
+    
+    return lines;
+  }
+  
+  /**
+   * Group invoice lines by account
+   */
+  private groupLinesByAccount(
+    invoice: IInvoice,
+    rules: IBookingRules
+  ): Record<string, IInvoiceLine[]> {
+    const groups: Record<string, IInvoiceLine[]> = {};
+    
+    for (const line of invoice.lines) {
+      const account = this.mapper.mapInvoiceLineToAccount(line, invoice, rules);
+      
+      if (!groups[account]) {
+        groups[account] = [];
+      }
+      groups[account].push(line);
+    }
+    
+    return groups;
+  }
+  
+  /**
+   * Book payment for an invoice
+   */
+  public async bookPayment(
+    invoice: IInvoice,
+    payment: IPaymentInfo,
+    rules: IBookingRules
+  ): Promise<IBookingResult> {
+    try {
+      const lines: IJournalEntryLine[] = [];
+      const isInbound = invoice.direction === 'inbound';
+      const controlAccount = this.mapper.getControlAccount(invoice, rules);
+      
+      // Check for skonto
+      const skontoAmount = payment.skontoTaken || 0;
+      const paymentAmount = payment.amount;
+      const fullAmount = paymentAmount + skontoAmount;
+      
+      if (isInbound) {
+        // Payment for vendor invoice
+        lines.push(
+          {
+            accountNumber: controlAccount,
+            debit: fullAmount,
+            description: `Payment to ${invoice.supplier.name}`
+          },
+          {
+            accountNumber: '1000', // Bank account (would be configurable)
+            credit: paymentAmount,
+            description: `Bank payment ${payment.endToEndId || payment.paymentId}`
+          }
+        );
+        
+        // Book skonto if taken
+        if (skontoAmount > 0) {
+          const skontoAccounts = this.mapper.getSkontoAccounts(invoice);
+          lines.push({
+            accountNumber: skontoAccounts.skontoAccount,
+            credit: skontoAmount,
+            description: `Skonto received`
+          });
+          
+          // VAT correction for skonto
+          if (rules.skontoMethod === 'gross') {
+            const effectiveRate = this.calculateEffectiveVATRate(invoice);
+            const vatCorrection = Math.round(skontoAmount * effectiveRate / (100 + effectiveRate) * 100) / 100;
+            lines.push(
+              {
+                accountNumber: skontoAccounts.vatCorrectionAccount,
+                credit: vatCorrection,
+                description: `Skonto VAT correction`
+              }
+            );
+          }
+        }
+      } else {
+        // Payment from customer
+        lines.push(
+          {
+            accountNumber: '1000', // Bank account
+            debit: paymentAmount,
+            description: `Payment from ${invoice.customer.name}`
+          },
+          {
+            accountNumber: controlAccount,
+            credit: fullAmount,
+            description: `Customer payment ${payment.endToEndId || payment.paymentId}`
+          }
+        );
+        
+        // Book skonto if granted
+        if (skontoAmount > 0) {
+          const skontoAccounts = this.mapper.getSkontoAccounts(invoice);
+          lines.push({
+            accountNumber: skontoAccounts.skontoAccount,
+            debit: skontoAmount,
+            description: `Skonto granted`
+          });
+          
+          // VAT correction for skonto
+          if (rules.skontoMethod === 'gross') {
+            const effectiveRate = this.calculateEffectiveVATRate(invoice);
+            const vatCorrection = Math.round(skontoAmount * effectiveRate / (100 + effectiveRate) * 100) / 100;
+            lines.push(
+              {
+                accountNumber: skontoAccounts.vatCorrectionAccount,
+                debit: vatCorrection,
+                description: `Skonto VAT correction`
+              }
+            );
+          }
+        }
+      }
+      
+      // Create journal entry for payment
+      const journalData: IJournalEntry = {
+        date: payment.paymentDate,
+        description: `Payment for invoice ${invoice.invoiceNumber}`,
+        reference: payment.endToEndId || payment.remittanceInfo || payment.paymentId,
+        lines,
+        skrType: this.skrType
+      };
+      
+      const journalEntry = new JournalEntry(journalData);
+      await journalEntry.validate();
+      await journalEntry.post();
+      
+      return {
+        success: true,
+        journalEntry,
+        confidence: 100
+      };
+    } catch (error) {
+      this.logger.log('error', `Failed to book payment: ${error}`);
+      return {
+        success: false,
+        confidence: 0,
+        errors: [`Payment booking failed: ${error.message}`]
+      };
+    }
+  }
+  
+  /**
+   * Validate invoice before booking
+   */
+  private validateInvoice(invoice: IInvoice): string[] {
+    const errors: string[] = [];
+    
+    // Check required fields
+    if (!invoice.invoiceNumber) {
+      errors.push('Invoice number is required');
+    }
+    
+    if (!invoice.issueDate) {
+      errors.push('Issue date is required');
+    }
+    
+    if (!invoice.supplier || !invoice.supplier.name) {
+      errors.push('Supplier information is required');
+    }
+    
+    if (!invoice.customer || !invoice.customer.name) {
+      errors.push('Customer information is required');
+    }
+    
+    if (invoice.lines.length === 0) {
+      errors.push('Invoice must have at least one line item');
+    }
+    
+    // Validate amounts
+    const calculatedNet = invoice.lines.reduce((sum, line) => sum + line.netAmount, 0);
+    const tolerance = 0.01;
+    
+    if (Math.abs(calculatedNet - invoice.lineNetAmount) > tolerance) {
+      errors.push(`Line net amount mismatch: calculated ${calculatedNet}, stated ${invoice.lineNetAmount}`);
+    }
+    
+    // Validate VAT
+    const calculatedVAT = invoice.vatBreakdown.reduce((sum, vb) => sum + vb.taxAmount, 0);
+    if (Math.abs(calculatedVAT - invoice.totalVATAmount) > tolerance) {
+      errors.push(`VAT amount mismatch: calculated ${calculatedVAT}, stated ${invoice.totalVATAmount}`);
+    }
+    
+    // Validate total
+    const calculatedTotal = invoice.taxExclusiveAmount + invoice.totalVATAmount;
+    if (Math.abs(calculatedTotal - invoice.taxInclusiveAmount) > tolerance) {
+      errors.push(`Total amount mismatch: calculated ${calculatedTotal}, stated ${invoice.taxInclusiveAmount}`);
+    }
+    
+    return errors;
+  }
+  
+  /**
+   * Generate warnings for the booking
+   */
+  private generateWarnings(invoice: IInvoice, rules: IBookingRules): string[] {
+    const warnings: string[] = [];
+    
+    // Warn about default account usage
+    const hasDefaultAccounts = invoice.lines.some(line => 
+      !line.accountNumber && !line.productCode
+    );
+    if (hasDefaultAccounts) {
+      warnings.push('Some lines are using default expense/revenue accounts');
+    }
+    
+    // Warn about mixed VAT rates
+    if (invoice.vatBreakdown.length > 1) {
+      warnings.push('Invoice contains mixed VAT rates');
+    }
+    
+    // Warn about reverse charge
+    if (invoice.taxScenario === 'reverse_charge') {
+      warnings.push('Reverse charge procedure applied - verify VAT treatment');
+    }
+    
+    // Warn about credit notes
+    if (invoice.invoiceTypeCode === '381') {
+      warnings.push('This is a credit note - amounts will be reversed');
+    }
+    
+    // Warn about foreign currency
+    if (invoice.currencyCode !== 'EUR') {
+      warnings.push(`Invoice is in foreign currency: ${invoice.currencyCode}`);
+    }
+    
+    return warnings;
+  }
+  
+  /**
+   * Build description for journal entry
+   */
+  private buildDescription(invoice: IInvoice): string {
+    const type = invoice.invoiceTypeCode === '381' ? 'Credit Note' : 'Invoice';
+    const party = invoice.direction === 'inbound' 
+      ? invoice.supplier.name 
+      : invoice.customer.name;
+    
+    return `${type} ${invoice.invoiceNumber} - ${party}`;
+  }
+  
+  /**
+   * Get account description for a group of lines
+   */
+  private getAccountDescription(accountNumber: string, lines: IInvoiceLine[]): string {
+    if (lines.length === 1) {
+      return lines[0].description;
+    }
+    
+    return `${this.mapper.getAccountDescription(accountNumber)} (${lines.length} items)`;
+  }
+  
+  /**
+   * Get used expense accounts
+   */
+  private getUsedExpenseAccounts(invoice: IInvoice, rules: IBookingRules): string[] {
+    if (invoice.direction !== 'inbound') return [];
+    
+    const accounts = new Set<string>();
+    for (const line of invoice.lines) {
+      const account = this.mapper.mapInvoiceLineToAccount(line, invoice, rules);
+      accounts.add(account);
+    }
+    return Array.from(accounts);
+  }
+  
+  /**
+   * Get used revenue accounts
+   */
+  private getUsedRevenueAccounts(invoice: IInvoice, rules: IBookingRules): string[] {
+    if (invoice.direction !== 'outbound') return [];
+    
+    const accounts = new Set<string>();
+    for (const line of invoice.lines) {
+      const account = this.mapper.mapInvoiceLineToAccount(line, invoice, rules);
+      accounts.add(account);
+    }
+    return Array.from(accounts);
+  }
+  
+  /**
+   * Get used VAT accounts
+   */
+  private getUsedVATAccounts(invoice: IInvoice, rules: IBookingRules): string[] {
+    const accounts = new Set<string>();
+    const direction = invoice.direction === 'inbound' ? 'input' : 'output';
+    const taxScenario = invoice.taxScenario || 'domestic_taxed';
+    
+    for (const vatBreak of invoice.vatBreakdown) {
+      const account = this.mapper.getVATAccount(
+        vatBreak.vatCategory,
+        direction,
+        taxScenario
+      );
+      accounts.add(account);
+    }
+    
+    // Add reverse charge accounts if applicable
+    if (taxScenario === 'reverse_charge') {
+      for (const vatBreak of invoice.vatBreakdown) {
+        const inputAccount = this.mapper.getVATAccount(
+          vatBreak.vatCategory,
+          'input',
+          'reverse_charge'
+        );
+        const outputAccount = this.mapper.getVATAccount(
+          vatBreak.vatCategory,
+          'output',
+          'reverse_charge'
+        );
+        accounts.add(inputAccount);
+        accounts.add(outputAccount);
+      }
+    }
+    
+    return Array.from(accounts);
+  }
+}

ts/skr.invoice.entity.ts

@@ -0,0 +1,351 @@
+import type { TSKRType } from './skr.types.js';
+
+/**
+ * Invoice direction
+ */
+export type TInvoiceDirection = 'inbound' | 'outbound';
+
+/**
+ * Supported e-invoice formats
+ */
+export type TInvoiceFormat = 'xrechnung' | 'zugferd' | 'facturx' | 'peppol' | 'ubl';
+
+/**
+ * Invoice status in the system
+ */
+export type TInvoiceStatus = 'draft' | 'validated' | 'posted' | 'partially_paid' | 'paid' | 'cancelled' | 'error';
+
+/**
+ * Tax scenario classification
+ */
+export type TTaxScenario = 
+  | 'domestic_taxed'      // Standard domestic with VAT
+  | 'domestic_exempt'     // Domestic tax-exempt
+  | 'reverse_charge'      // §13b UStG
+  | 'intra_eu_supply'     // Intra-EU supply
+  | 'intra_eu_acquisition' // Intra-EU acquisition
+  | 'export'              // Export outside EU
+  | 'small_business';     // §19 UStG small business
+
+/**
+ * VAT rate categories
+ */
+export interface IVATCategory {
+  code: string;           // S (Standard), Z (Zero), E (Exempt), AE (Reverse charge), etc.
+  rate: number;           // Tax rate percentage
+  exemptionReason?: string;
+}
+
+/**
+ * Party information (supplier/customer)
+ */
+export interface IInvoiceParty {
+  id: string;
+  name: string;
+  address: {
+    street?: string;
+    city?: string;
+    postalCode?: string;
+    countryCode: string;
+  };
+  vatId?: string;
+  taxId?: string;
+  email?: string;
+  phone?: string;
+  bankAccount?: {
+    iban: string;
+    bic?: string;
+    accountHolder?: string;
+  };
+}
+
+/**
+ * Invoice line item
+ */
+export interface IInvoiceLine {
+  lineNumber: number;
+  description: string;
+  quantity: number;
+  unitPrice: number;
+  netAmount: number;
+  vatCategory: IVATCategory;
+  vatAmount: number;
+  grossAmount: number;
+  accountNumber?: string;    // SKR account for booking
+  costCenter?: string;
+  productCode?: string;
+  allowances?: IAllowanceCharge[];
+  charges?: IAllowanceCharge[];
+}
+
+/**
+ * Allowance or charge
+ */
+export interface IAllowanceCharge {
+  reason: string;
+  amount: number;
+  percentage?: number;
+  vatCategory?: IVATCategory;
+  vatAmount?: number;
+}
+
+/**
+ * Payment terms
+ */
+export interface IPaymentTerms {
+  dueDate: Date;
+  paymentTermsNote?: string;
+  skonto?: {
+    percentage: number;
+    days: number;
+    baseAmount: number;
+  }[];
+}
+
+/**
+ * Validation result
+ */
+export interface IValidationResult {
+  isValid: boolean;
+  syntax: {
+    valid: boolean;
+    errors: string[];
+    warnings: string[];
+  };
+  semantic: {
+    valid: boolean;
+    errors: string[];
+    warnings: string[];
+  };
+  businessRules: {
+    valid: boolean;
+    errors: string[];
+    warnings: string[];
+  };
+  countrySpecific?: {
+    valid: boolean;
+    errors: string[];
+    warnings: string[];
+  };
+  validatedAt: Date;
+  validatorVersion: string;
+}
+
+/**
+ * Booking information
+ */
+export interface IBookingInfo {
+  journalEntryId: string;
+  transactionIds: string[];
+  bookedAt: Date;
+  bookedBy: string;
+  bookingRules: {
+    vendorAccount?: string;
+    customerAccount?: string;
+    expenseAccounts?: string[];
+    revenueAccounts?: string[];
+    vatAccounts?: string[];
+  };
+  confidence: number;       // 0-100
+  autoBooked: boolean;
+}
+
+/**
+ * Payment information
+ */
+export interface IPaymentInfo {
+  paymentId: string;
+  paymentDate: Date;
+  amount: number;
+  currency: string;
+  bankTransactionId?: string;
+  endToEndId?: string;
+  remittanceInfo?: string;
+  skontoTaken?: number;
+}
+
+/**
+ * Main invoice entity
+ */
+export interface IInvoice {
+  // Identity
+  id: string;
+  direction: TInvoiceDirection;
+  format: TInvoiceFormat;
+  
+  // EN16931 Business Terms
+  invoiceNumber: string;      // BT-1
+  issueDate: Date;            // BT-2
+  invoiceTypeCode?: string;   // BT-3 (380=Invoice, 381=Credit note)
+  currencyCode: string;       // BT-5
+  taxCurrencyCode?: string;   // BT-6
+  taxPointDate?: Date;        // BT-7 (Leistungsdatum)
+  paymentDueDate?: Date;      // BT-9
+  buyerReference?: string;    // BT-10
+  projectReference?: string;  // BT-11
+  contractReference?: string; // BT-12
+  orderReference?: string;    // BT-13
+  sellerOrderReference?: string; // BT-14
+  
+  // Parties
+  supplier: IInvoiceParty;
+  customer: IInvoiceParty;
+  payee?: IInvoiceParty;      // If different from supplier
+  
+  // Line items
+  lines: IInvoiceLine[];
+  
+  // Document level allowances/charges
+  allowances?: IAllowanceCharge[];
+  charges?: IAllowanceCharge[];
+  
+  // Amounts
+  lineNetAmount: number;      // Sum of line net amounts
+  allowanceTotalAmount?: number;
+  chargeTotalAmount?: number;
+  taxExclusiveAmount: number; // BT-109
+  taxInclusiveAmount: number; // BT-112
+  prepaidAmount?: number;     // BT-113
+  payableAmount: number;      // BT-115
+  
+  // VAT breakdown
+  vatBreakdown: {
+    vatCategory: IVATCategory;
+    taxableAmount: number;    // BT-116
+    taxAmount: number;        // BT-117
+  }[];
+  totalVATAmount: number;     // BT-110
+  
+  // Payment
+  paymentTerms?: IPaymentTerms;
+  paymentMeans?: {
+    code: string;             // 30=Bank transfer, 48=Card, etc.
+    account?: IInvoiceParty['bankAccount'];
+  };
+  payments?: IPaymentInfo[];
+  
+  // Notes
+  invoiceNote?: string;       // BT-22
+  
+  // Processing metadata
+  status: TInvoiceStatus;
+  taxScenario?: TTaxScenario;
+  skrType?: TSKRType;
+  
+  // Storage
+  contentHash: string;        // SHA-256 of normalized XML
+  xmlContent?: string;
+  pdfHash?: string;
+  pdfContent?: Buffer;
+  
+  // Validation
+  validationResult?: IValidationResult;
+  
+  // Booking
+  bookingInfo?: IBookingInfo;
+  
+  // Audit trail
+  createdAt: Date;
+  createdBy: string;
+  modifiedAt?: Date;
+  modifiedBy?: string;
+  
+  // Additional metadata
+  metadata?: {
+    importSource?: string;
+    importedAt?: Date;
+    parserVersion?: string;
+    originalFilename?: string;
+    originalFormat?: string;
+    [key: string]: any;
+  };
+}
+
+/**
+ * Invoice import options
+ */
+export interface IInvoiceImportOptions {
+  autoBook?: boolean;
+  confidenceThreshold?: number;
+  validateOnly?: boolean;
+  skipDuplicateCheck?: boolean;
+  bookingRules?: {
+    vendorDefaults?: Record<string, string>;
+    customerDefaults?: Record<string, string>;
+    productCategoryMapping?: Record<string, string>;
+  };
+}
+
+/**
+ * Invoice export options
+ */
+export interface IInvoiceExportOptions {
+  format: TInvoiceFormat;
+  embedInPdf?: boolean;
+  sign?: boolean;
+  validate?: boolean;
+}
+
+/**
+ * Invoice search filter
+ */
+export interface IInvoiceFilter {
+  direction?: TInvoiceDirection;
+  status?: TInvoiceStatus;
+  format?: TInvoiceFormat;
+  dateFrom?: Date;
+  dateTo?: Date;
+  supplierId?: string;
+  customerId?: string;
+  minAmount?: number;
+  maxAmount?: number;
+  invoiceNumber?: string;
+  reference?: string;
+  isPaid?: boolean;
+  isOverdue?: boolean;
+}
+
+/**
+ * Duplicate check result
+ */
+export interface IDuplicateCheckResult {
+  isDuplicate: boolean;
+  matchedInvoiceId?: string;
+  matchedContentHash?: string;
+  matchedFields?: string[];
+  confidence: number;
+}
+
+/**
+ * Booking rules configuration
+ */
+export interface IBookingRules {
+  skrType: TSKRType;
+  
+  // Control accounts
+  vendorControlAccount: string;
+  customerControlAccount: string;
+  
+  // VAT accounts
+  vatAccounts: {
+    inputVAT19: string;
+    inputVAT7: string;
+    outputVAT19: string;
+    outputVAT7: string;
+    reverseChargeVAT: string;
+  };
+  
+  // Default accounts
+  defaultExpenseAccount: string;
+  defaultRevenueAccount: string;
+  
+  // Mappings
+  productCategoryMapping?: Record<string, string>;
+  vendorMapping?: Record<string, string>;
+  customerMapping?: Record<string, string>;
+  
+  // Skonto
+  skontoMethod?: 'net' | 'gross';
+  skontoExpenseAccount?: string;
+  skontoRevenueAccount?: string;
+}

ts/skr.invoice.mapper.ts

@@ -0,0 +1,486 @@
+import * as plugins from './plugins.js';
+import type { TSKRType } from './skr.types.js';
+import type {
+  IInvoice,
+  IInvoiceLine,
+  IBookingRules,
+  TTaxScenario,
+  IVATCategory
+} from './skr.invoice.entity.js';
+
+/**
+ * Maps invoice data to SKR accounts
+ * Handles both SKR03 and SKR04 account mappings
+ */
+export class SKRInvoiceMapper {
+  private logger: plugins.smartlog.ConsoleLog;
+  private skrType: TSKRType;
+  
+  // SKR03 account mappings
+  private readonly SKR03_ACCOUNTS = {
+    // Control accounts
+    vendorControl: '1600',           // Verbindlichkeiten aus Lieferungen und Leistungen
+    customerControl: '1200',         // Forderungen aus Lieferungen und Leistungen
+    
+    // VAT accounts
+    inputVAT19: '1576',              // Abziehbare Vorsteuer 19%
+    inputVAT7: '1571',               // Abziehbare Vorsteuer 7%
+    outputVAT19: '1776',             // Umsatzsteuer 19%
+    outputVAT7: '1771',              // Umsatzsteuer 7%
+    reverseChargeVAT: '1577',        // Abziehbare Vorsteuer §13b UStG
+    reverseChargePayable: '1787',   // Umsatzsteuer §13b UStG
+    
+    // Default expense/revenue accounts
+    defaultExpense: '4610',          // Werbekosten
+    defaultRevenue: '8400',          // Erlöse 19% USt
+    revenueReduced: '8300',          // Erlöse 7% USt
+    revenueTaxFree: '8120',          // Steuerfreie Umsätze
+    
+    // Common expense accounts by category
+    materialExpense: '5000',         // Aufwendungen für Roh-, Hilfs- und Betriebsstoffe
+    merchandiseExpense: '5400',      // Aufwendungen für Waren
+    personnelExpense: '6000',        // Löhne und Gehälter
+    rentExpense: '4200',             // Miete
+    officeExpense: '4930',           // Bürobedarf
+    travelExpense: '4670',           // Reisekosten
+    vehicleExpense: '4530',          // Kfz-Kosten
+    
+    // Skonto accounts
+    skontoExpense: '4736',           // Erhaltene Skonti 19% USt
+    skontoRevenue: '8736',           // Gewährte Skonti 19% USt
+    
+    // Intra-EU accounts
+    intraEUAcquisition: '8125',      // Steuerfreie innergemeinschaftliche Erwerbe
+    intraEUSupply: '8125'            // Steuerfreie innergemeinschaftliche Lieferungen
+  };
+  
+  // SKR04 account mappings
+  private readonly SKR04_ACCOUNTS = {
+    // Control accounts
+    vendorControl: '3300',           // Verbindlichkeiten aus Lieferungen und Leistungen
+    customerControl: '1400',         // Forderungen aus Lieferungen und Leistungen
+    
+    // VAT accounts
+    inputVAT19: '1406',              // Abziehbare Vorsteuer 19%
+    inputVAT7: '1401',               // Abziehbare Vorsteuer 7%
+    outputVAT19: '3806',             // Umsatzsteuer 19%
+    outputVAT7: '3801',              // Umsatzsteuer 7%
+    reverseChargeVAT: '1407',        // Abziehbare Vorsteuer §13b UStG
+    reverseChargePayable: '3837',   // Umsatzsteuer §13b UStG
+    
+    // Default expense/revenue accounts
+    defaultExpense: '6300',          // Sonstige betriebliche Aufwendungen
+    defaultRevenue: '4400',          // Erlöse 19% USt
+    revenueReduced: '4300',          // Erlöse 7% USt
+    revenueTaxFree: '4120',          // Steuerfreie Umsätze
+    
+    // Common expense accounts by category
+    materialExpense: '5000',         // Aufwendungen für Roh-, Hilfs- und Betriebsstoffe
+    merchandiseExpense: '5400',      // Aufwendungen für Waren
+    personnelExpense: '6000',        // Löhne
+    rentExpense: '6310',             // Miete
+    officeExpense: '6815',           // Bürobedarf
+    travelExpense: '6670',           // Reisekosten
+    vehicleExpense: '6530',          // Kfz-Kosten
+    
+    // Skonto accounts
+    skontoExpense: '4736',           // Erhaltene Skonti 19% USt
+    skontoRevenue: '8736',           // Gewährte Skonti 19% USt
+    
+    // Intra-EU accounts
+    intraEUAcquisition: '4125',      // Steuerfreie innergemeinschaftliche Erwerbe
+    intraEUSupply: '4125'            // Steuerfreie innergemeinschaftliche Lieferungen
+  };
+  
+  // Product category to account mappings
+  private readonly CATEGORY_MAPPINGS: Record<string, { skr03: string; skr04: string }> = {
+    'MATERIAL': { skr03: '5000', skr04: '5000' },
+    'MERCHANDISE': { skr03: '5400', skr04: '5400' },
+    'SERVICE': { skr03: '4610', skr04: '6300' },
+    'OFFICE': { skr03: '4930', skr04: '6815' },
+    'IT': { skr03: '4940', skr04: '6825' },
+    'TRAVEL': { skr03: '4670', skr04: '6670' },
+    'VEHICLE': { skr03: '4530', skr04: '6530' },
+    'RENT': { skr03: '4200', skr04: '6310' },
+    'UTILITIES': { skr03: '4240', skr04: '6320' },
+    'INSURANCE': { skr03: '4360', skr04: '6420' },
+    'MARKETING': { skr03: '4610', skr04: '6600' },
+    'CONSULTING': { skr03: '4640', skr04: '6650' },
+    'LEGAL': { skr03: '4790', skr04: '6790' },
+    'TELECOMMUNICATION': { skr03: '4920', skr04: '6805' }
+  };
+  
+  constructor(skrType: TSKRType) {
+    this.skrType = skrType;
+    this.logger = new plugins.smartlog.ConsoleLog();
+  }
+  
+  /**
+   * Get account mappings for current SKR type
+   */
+  private getAccounts() {
+    return this.skrType === 'SKR03' ? this.SKR03_ACCOUNTS : this.SKR04_ACCOUNTS;
+  }
+  
+  /**
+   * Map invoice to booking rules
+   */
+  public mapInvoiceToSKR(
+    invoice: IInvoice,
+    customMappings?: Partial<IBookingRules>
+  ): IBookingRules {
+    const accounts = this.getAccounts();
+    const taxScenario = invoice.taxScenario || 'domestic_taxed';
+    
+    // Base booking rules
+    const bookingRules: IBookingRules = {
+      skrType: this.skrType,
+      
+      // Control accounts
+      vendorControlAccount: customMappings?.vendorControlAccount || accounts.vendorControl,
+      customerControlAccount: customMappings?.customerControlAccount || accounts.customerControl,
+      
+      // VAT accounts
+      vatAccounts: {
+        inputVAT19: accounts.inputVAT19,
+        inputVAT7: accounts.inputVAT7,
+        outputVAT19: accounts.outputVAT19,
+        outputVAT7: accounts.outputVAT7,
+        reverseChargeVAT: accounts.reverseChargeVAT
+      },
+      
+      // Default accounts
+      defaultExpenseAccount: accounts.defaultExpense,
+      defaultRevenueAccount: accounts.defaultRevenue,
+      
+      // Skonto
+      skontoMethod: customMappings?.skontoMethod || 'gross',
+      skontoExpenseAccount: accounts.skontoExpense,
+      skontoRevenueAccount: accounts.skontoRevenue,
+      
+      // Custom mappings
+      productCategoryMapping: customMappings?.productCategoryMapping || {},
+      vendorMapping: customMappings?.vendorMapping || {},
+      customerMapping: customMappings?.customerMapping || {}
+    };
+    
+    return bookingRules;
+  }
+  
+  /**
+   * Map invoice line to SKR account
+   */
+  public mapInvoiceLineToAccount(
+    line: IInvoiceLine,
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): string {
+    // Check if account is already specified
+    if (line.accountNumber) {
+      return line.accountNumber;
+    }
+    
+    // For revenue (outbound invoices)
+    if (invoice.direction === 'outbound') {
+      return this.mapRevenueAccount(line, invoice, bookingRules);
+    }
+    
+    // For expenses (inbound invoices)
+    return this.mapExpenseAccount(line, invoice, bookingRules);
+  }
+  
+  /**
+   * Map revenue account based on VAT rate and scenario
+   */
+  private mapRevenueAccount(
+    line: IInvoiceLine,
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): string {
+    const accounts = this.getAccounts();
+    const vatRate = line.vatCategory.rate;
+    
+    // Check tax scenario
+    switch (invoice.taxScenario) {
+      case 'intra_eu_supply':
+        return accounts.intraEUSupply;
+      case 'export':
+      case 'domestic_exempt':
+        return accounts.revenueTaxFree;
+      case 'domestic_taxed':
+      default:
+        // Map by VAT rate
+        if (vatRate === 19) {
+          return accounts.defaultRevenue;
+        } else if (vatRate === 7) {
+          return accounts.revenueReduced;
+        } else if (vatRate === 0) {
+          return accounts.revenueTaxFree;
+        }
+        return accounts.defaultRevenue;
+    }
+  }
+  
+  /**
+   * Map expense account based on product category and vendor
+   */
+  private mapExpenseAccount(
+    line: IInvoiceLine,
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): string {
+    const accounts = this.getAccounts();
+    
+    // Check vendor-specific mapping
+    const vendorId = invoice.supplier.id;
+    if (bookingRules.vendorMapping && bookingRules.vendorMapping[vendorId]) {
+      return bookingRules.vendorMapping[vendorId];
+    }
+    
+    // Try to determine category from line description
+    const category = this.detectProductCategory(line.description);
+    if (category) {
+      const mapping = this.CATEGORY_MAPPINGS[category];
+      if (mapping) {
+        return this.skrType === 'SKR03' ? mapping.skr03 : mapping.skr04;
+      }
+    }
+    
+    // Check product category mapping
+    if (line.productCode && bookingRules.productCategoryMapping) {
+      const mappedAccount = bookingRules.productCategoryMapping[line.productCode];
+      if (mappedAccount) {
+        return mappedAccount;
+      }
+    }
+    
+    // Default expense account
+    return bookingRules.defaultExpenseAccount;
+  }
+  
+  /**
+   * Detect product category from description
+   */
+  private detectProductCategory(description: string): string | undefined {
+    const lowerDesc = description.toLowerCase();
+    
+    const categoryKeywords: Record<string, string[]> = {
+      'MATERIAL': ['material', 'rohstoff', 'raw material', 'component'],
+      'MERCHANDISE': ['ware', 'merchandise', 'product', 'artikel'],
+      'SERVICE': ['service', 'dienstleistung', 'beratung', 'support'],
+      'OFFICE': ['büro', 'office', 'papier', 'stationery'],
+      'IT': ['software', 'hardware', 'computer', 'lizenz', 'license'],
+      'TRAVEL': ['reise', 'travel', 'hotel', 'flug', 'flight'],
+      'VEHICLE': ['kfz', 'vehicle', 'auto', 'benzin', 'fuel'],
+      'RENT': ['miete', 'rent', 'lease', 'pacht'],
+      'UTILITIES': ['strom', 'wasser', 'gas', 'energie', 'electricity', 'water'],
+      'INSURANCE': ['versicherung', 'insurance'],
+      'MARKETING': ['werbung', 'marketing', 'advertising', 'kampagne'],
+      'CONSULTING': ['beratung', 'consulting', 'advisory'],
+      'LEGAL': ['rechts', 'legal', 'anwalt', 'lawyer', 'notar'],
+      'TELECOMMUNICATION': ['telefon', 'internet', 'mobilfunk', 'telekom']
+    };
+    
+    for (const [category, keywords] of Object.entries(categoryKeywords)) {
+      if (keywords.some(keyword => lowerDesc.includes(keyword))) {
+        return category;
+      }
+    }
+    
+    return undefined;
+  }
+  
+  /**
+   * Get VAT account for given VAT category and rate
+   */
+  public getVATAccount(
+    vatCategory: IVATCategory,
+    direction: 'input' | 'output',
+    taxScenario: TTaxScenario
+  ): string {
+    const accounts = this.getAccounts();
+    
+    // Handle reverse charge
+    if (taxScenario === 'reverse_charge' || vatCategory.code === 'AE') {
+      return direction === 'input' 
+        ? accounts.reverseChargeVAT 
+        : accounts.reverseChargePayable;
+    }
+    
+    // Standard VAT accounts by rate
+    if (direction === 'input') {
+      if (vatCategory.rate === 19) {
+        return accounts.inputVAT19;
+      } else if (vatCategory.rate === 7) {
+        return accounts.inputVAT7;
+      }
+    } else {
+      if (vatCategory.rate === 19) {
+        return accounts.outputVAT19;
+      } else if (vatCategory.rate === 7) {
+        return accounts.outputVAT7;
+      }
+    }
+    
+    // Default to 19% if rate is not standard
+    return direction === 'input' ? accounts.inputVAT19 : accounts.outputVAT19;
+  }
+  
+  /**
+   * Get control account for party
+   */
+  public getControlAccount(
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): string {
+    if (invoice.direction === 'inbound') {
+      // Check vendor-specific control account
+      const vendorId = invoice.supplier.id;
+      if (bookingRules.vendorMapping && bookingRules.vendorMapping[vendorId]) {
+        const customAccount = bookingRules.vendorMapping[vendorId];
+        // Check if it's a control account (starts with 16 for SKR03 or 33 for SKR04)
+        if (this.isControlAccount(customAccount)) {
+          return customAccount;
+        }
+      }
+      return bookingRules.vendorControlAccount;
+    } else {
+      // Check customer-specific control account
+      const customerId = invoice.customer.id;
+      if (bookingRules.customerMapping && bookingRules.customerMapping[customerId]) {
+        const customAccount = bookingRules.customerMapping[customerId];
+        // Check if it's a control account (starts with 12 for SKR03 or 14 for SKR04)
+        if (this.isControlAccount(customAccount)) {
+          return customAccount;
+        }
+      }
+      return bookingRules.customerControlAccount;
+    }
+  }
+  
+  /**
+   * Check if account is a control account
+   */
+  private isControlAccount(accountNumber: string): boolean {
+    if (this.skrType === 'SKR03') {
+      return accountNumber.startsWith('12') || accountNumber.startsWith('16');
+    } else {
+      return accountNumber.startsWith('14') || accountNumber.startsWith('33');
+    }
+  }
+  
+  /**
+   * Get skonto accounts
+   */
+  public getSkontoAccounts(invoice: IInvoice): {
+    skontoAccount: string;
+    vatCorrectionAccount: string;
+  } {
+    const accounts = this.getAccounts();
+    
+    if (invoice.direction === 'inbound') {
+      // Received skonto (expense reduction)
+      return {
+        skontoAccount: accounts.skontoExpense,
+        vatCorrectionAccount: accounts.inputVAT19 // VAT correction
+      };
+    } else {
+      // Granted skonto (revenue reduction)
+      return {
+        skontoAccount: accounts.skontoRevenue,
+        vatCorrectionAccount: accounts.outputVAT19 // VAT correction
+      };
+    }
+  }
+  
+  /**
+   * Validate account number format
+   */
+  public validateAccountNumber(accountNumber: string): boolean {
+    // SKR accounts are typically 4 digits, sometimes with sub-accounts
+    const accountPattern = /^\d{4}(\d{0,2})?$/;
+    return accountPattern.test(accountNumber);
+  }
+  
+  /**
+   * Get account description
+   */
+  public getAccountDescription(accountNumber: string): string {
+    // This would typically look up from a complete SKR account database
+    // For now, return a basic description
+    const commonAccounts: Record<string, string> = {
+      // SKR03
+      '1200': 'Forderungen aus Lieferungen und Leistungen',
+      '1600': 'Verbindlichkeiten aus Lieferungen und Leistungen',
+      '1576': 'Abziehbare Vorsteuer 19%',
+      '1571': 'Abziehbare Vorsteuer 7%',
+      '1776': 'Umsatzsteuer 19%',
+      '1771': 'Umsatzsteuer 7%',
+      '4610': 'Werbekosten',
+      '8400': 'Erlöse 19% USt',
+      '8300': 'Erlöse 7% USt',
+      // SKR04
+      '1400': 'Forderungen aus Lieferungen und Leistungen',
+      '3300': 'Verbindlichkeiten aus Lieferungen und Leistungen',
+      '1406': 'Abziehbare Vorsteuer 19%',
+      '1401': 'Abziehbare Vorsteuer 7%',
+      '3806': 'Umsatzsteuer 19%',
+      '3801': 'Umsatzsteuer 7%',
+      '6300': 'Sonstige betriebliche Aufwendungen',
+      '4400': 'Erlöse 19% USt',
+      '4300': 'Erlöse 7% USt'
+    };
+    
+    return commonAccounts[accountNumber] || `Account ${accountNumber}`;
+  }
+  
+  /**
+   * Calculate booking confidence score
+   */
+  public calculateConfidence(
+    invoice: IInvoice,
+    bookingRules: IBookingRules
+  ): number {
+    let confidence = 100;
+    
+    // Reduce confidence for missing or uncertain mappings
+    invoice.lines.forEach(line => {
+      if (!line.accountNumber) {
+        confidence -= 10; // No explicit account mapping
+      }
+      
+      if (!line.productCode) {
+        confidence -= 5; // No product code for mapping
+      }
+    });
+    
+    // Reduce confidence for complex tax scenarios
+    if (invoice.taxScenario === 'reverse_charge' || 
+        invoice.taxScenario === 'intra_eu_acquisition') {
+      confidence -= 15;
+    }
+    
+    // Reduce confidence for mixed VAT rates
+    if (invoice.vatBreakdown.length > 1) {
+      confidence -= 10;
+    }
+    
+    // Reduce confidence if no vendor/customer mapping exists
+    if (invoice.direction === 'inbound') {
+      if (!bookingRules.vendorMapping?.[invoice.supplier.id]) {
+        confidence -= 10;
+      }
+    } else {
+      if (!bookingRules.customerMapping?.[invoice.customer.id]) {
+        confidence -= 10;
+      }
+    }
+    
+    // Reduce confidence for credit notes
+    if (invoice.invoiceTypeCode === '381') {
+      confidence -= 10;
+    }
+    
+    return Math.max(0, confidence);
+  }
+}

ts/skr.invoice.storage.ts

@@ -0,0 +1,710 @@
+import * as plugins from './plugins.js';
+import * as path from 'path';
+import type {
+  IInvoice,
+  IInvoiceFilter,
+  IDuplicateCheckResult
+} from './skr.invoice.entity.js';
+
+/**
+ * Invoice storage metadata
+ */
+export interface IInvoiceMetadata {
+  invoiceId: string;
+  invoiceNumber: string;
+  direction: 'inbound' | 'outbound';
+  issueDate: string;
+  supplierName: string;
+  customerName: string;
+  totalAmount: number;
+  currency: string;
+  contentHash: string;
+  pdfHash?: string;
+  xmlHash: string;
+  journalEntryId?: string;
+  transactionIds?: string[];
+  validationResult: {
+    isValid: boolean;
+    errors: number;
+    warnings: number;
+  };
+  parserVersion: string;
+  storedAt: string;
+  storedBy: string;
+}
+
+/**
+ * Invoice registry entry (for NDJSON streaming)
+ */
+export interface IInvoiceRegistryEntry {
+  id: string;
+  hash: string;
+  metadata: IInvoiceMetadata;
+}
+
+/**
+ * Storage statistics
+ */
+export interface IStorageStats {
+  totalInvoices: number;
+  inboundCount: number;
+  outboundCount: number;
+  totalSize: number;
+  duplicatesDetected: number;
+  lastUpdate: Date;
+}
+
+/**
+ * Content-addressed storage for invoices
+ * Integrates with BagIt archive structure for GoBD compliance
+ */
+export class InvoiceStorage {
+  private exportPath: string;
+  private logger: plugins.smartlog.ConsoleLog;
+  private registryPath: string;
+  private metadataCache: Map<string, IInvoiceMetadata>;
+  private readonly MAX_CACHE_SIZE = 10000; // Maximum number of cached entries
+  private cacheAccessOrder: string[] = []; // Track access order for LRU eviction
+  
+  constructor(exportPath: string) {
+    this.exportPath = exportPath;
+    this.logger = new plugins.smartlog.ConsoleLog();
+    this.registryPath = path.join(exportPath, 'data', 'documents', 'invoices', 'registry.ndjson');
+    this.metadataCache = new Map();
+  }
+  
+  /**
+   * Manage cache size using LRU eviction
+   */
+  private manageCacheSize(): void {
+    if (this.metadataCache.size > this.MAX_CACHE_SIZE) {
+      // Remove least recently used entries
+      const entriesToRemove = Math.min(100, Math.floor(this.MAX_CACHE_SIZE * 0.1)); // Remove 10% or 100 entries
+      const keysToRemove = this.cacheAccessOrder.splice(0, entriesToRemove);
+      
+      for (const key of keysToRemove) {
+        this.metadataCache.delete(key);
+      }
+      
+      this.logger.log('info', `Evicted ${entriesToRemove} entries from metadata cache`);
+    }
+  }
+  
+  /**
+   * Update cache access order for LRU
+   */
+  private touchCacheEntry(key: string): void {
+    const index = this.cacheAccessOrder.indexOf(key);
+    if (index > -1) {
+      this.cacheAccessOrder.splice(index, 1);
+    }
+    this.cacheAccessOrder.push(key);
+  }
+  
+  /**
+   * Initialize storage directories
+   */
+  public async initialize(): Promise<void> {
+    const dirs = [
+      path.join(this.exportPath, 'data', 'documents', 'invoices', 'inbound'),
+      path.join(this.exportPath, 'data', 'documents', 'invoices', 'inbound', 'metadata'),
+      path.join(this.exportPath, 'data', 'documents', 'invoices', 'outbound'),
+      path.join(this.exportPath, 'data', 'documents', 'invoices', 'outbound', 'metadata'),
+      path.join(this.exportPath, 'data', 'validation')
+    ];
+    
+    for (const dir of dirs) {
+      await plugins.smartfile.fs.ensureDir(dir);
+    }
+    
+    // Load existing registry if it exists
+    await this.loadRegistry();
+  }
+  
+  private readonly MAX_PDF_SIZE = 50 * 1024 * 1024; // 50MB max
+  
+  /**
+   * Store an invoice with content addressing
+   */
+  public async storeInvoice(
+    invoice: IInvoice,
+    pdfBuffer?: Buffer
+  ): Promise<string> {
+    try {
+      // Validate PDF size if provided
+      if (pdfBuffer && pdfBuffer.length > this.MAX_PDF_SIZE) {
+        throw new Error(`PDF file too large: ${pdfBuffer.length} bytes (max ${this.MAX_PDF_SIZE} bytes)`);
+      }
+      // Calculate hashes
+      const xmlHash = await this.calculateHash(invoice.xmlContent || '');
+      const pdfHash = pdfBuffer ? await this.calculateHash(pdfBuffer) : undefined;
+      const contentHash = xmlHash; // Primary content hash is XML
+      
+      // Check for duplicates
+      const duplicateCheck = await this.checkDuplicate(invoice, contentHash);
+      if (duplicateCheck.isDuplicate) {
+        this.logger.log('warn', `Duplicate invoice detected: ${invoice.invoiceNumber}`);
+        return duplicateCheck.matchedContentHash || contentHash;
+      }
+      
+      // Determine storage path
+      const direction = invoice.direction;
+      const basePath = path.join(
+        this.exportPath,
+        'data',
+        'documents',
+        'invoices',
+        direction
+      );
+      
+      // Create filename with content hash
+      const dateStr = invoice.issueDate.toISOString().split('T')[0];
+      const sanitizedNumber = invoice.invoiceNumber.replace(/[^a-zA-Z0-9-_]/g, '_');
+      const xmlFilename = `${contentHash.substring(0, 8)}_${dateStr}_${sanitizedNumber}.xml`;
+      const xmlPath = path.join(basePath, xmlFilename);
+      
+      // Store XML
+      await plugins.smartfile.memory.toFs(invoice.xmlContent || '', xmlPath);
+      
+      // Store PDF if available
+      let pdfFilename: string | undefined;
+      if (pdfBuffer) {
+        pdfFilename = xmlFilename.replace('.xml', '.pdf');
+        const pdfPath = path.join(basePath, pdfFilename);
+        await plugins.smartfile.memory.toFs(pdfBuffer, pdfPath);
+        
+        // Also store PDF/A-3 with embedded XML if supported
+        if (invoice.format === 'zugferd' || invoice.format === 'facturx') {
+          const pdfA3Filename = xmlFilename.replace('.xml', '_pdfa3.pdf');
+          const pdfA3Path = path.join(basePath, pdfA3Filename);
+          // The PDF should already have embedded XML if it's ZUGFeRD/Factur-X
+          await plugins.smartfile.memory.toFs(pdfBuffer, pdfA3Path);
+        }
+      }
+      
+      // Create and store metadata
+      const metadata: IInvoiceMetadata = {
+        invoiceId: invoice.id,
+        invoiceNumber: invoice.invoiceNumber,
+        direction: invoice.direction,
+        issueDate: invoice.issueDate.toISOString(),
+        supplierName: invoice.supplier.name,
+        customerName: invoice.customer.name,
+        totalAmount: invoice.payableAmount,
+        currency: invoice.currencyCode,
+        contentHash,
+        pdfHash,
+        xmlHash,
+        journalEntryId: invoice.bookingInfo?.journalEntryId,
+        transactionIds: invoice.bookingInfo?.transactionIds,
+        validationResult: {
+          isValid: invoice.validationResult?.isValid || false,
+          errors: this.countErrors(invoice.validationResult),
+          warnings: this.countWarnings(invoice.validationResult)
+        },
+        parserVersion: invoice.metadata?.parserVersion || '5.1.4',
+        storedAt: new Date().toISOString(),
+        storedBy: invoice.createdBy
+      };
+      
+      const metadataPath = path.join(basePath, 'metadata', `${contentHash}.json`);
+      await plugins.smartfile.memory.toFs(
+        JSON.stringify(metadata, null, 2),
+        metadataPath
+      );
+      
+      // Update registry
+      await this.updateRegistry(invoice.id, contentHash, metadata);
+      
+      // Cache metadata with LRU management
+      this.setCacheEntry(contentHash, metadata);
+      
+      this.logger.log('info', `Invoice stored: ${invoice.invoiceNumber} (${contentHash})`);
+      
+      return contentHash;
+    } catch (error) {
+      this.logger.log('error', `Failed to store invoice: ${error}`);
+      throw new Error(`Invoice storage failed: ${error.message}`);
+    }
+  }
+  
+  /**
+   * Retrieve an invoice by content hash
+   */
+  public async retrieveInvoice(contentHash: string): Promise<IInvoice | null> {
+    try {
+      // Check cache first
+      const metadata = this.getCacheEntry(contentHash);
+      if (!metadata) {
+        this.logger.log('warn', `Invoice not found: ${contentHash}`);
+        return null;
+      }
+      
+      // Load XML content
+      const xmlPath = await this.findInvoiceFile(contentHash, '.xml');
+      if (!xmlPath) {
+        throw new Error(`XML file not found for invoice ${contentHash}`);
+      }
+      
+      const xmlContent = await plugins.smartfile.fs.toStringSync(xmlPath);
+      
+      // Load PDF if exists
+      let pdfContent: Buffer | undefined;
+      const pdfPath = await this.findInvoiceFile(contentHash, '.pdf');
+      if (pdfPath) {
+        pdfContent = await plugins.smartfile.fs.toBuffer(pdfPath);
+      }
+      
+      // Reconstruct invoice object (partial)
+      const invoice: Partial<IInvoice> = {
+        id: metadata.invoiceId,
+        invoiceNumber: metadata.invoiceNumber,
+        direction: metadata.direction as any,
+        issueDate: new Date(metadata.issueDate),
+        supplier: { 
+          name: metadata.supplierName,
+          id: '',
+          address: { countryCode: 'DE' }
+        },
+        customer: { 
+          name: metadata.customerName,
+          id: '',
+          address: { countryCode: 'DE' }
+        },
+        payableAmount: metadata.totalAmount,
+        currencyCode: metadata.currency,
+        contentHash: metadata.contentHash,
+        xmlContent,
+        pdfContent,
+        pdfHash: metadata.pdfHash
+      };
+      
+      return invoice as IInvoice;
+    } catch (error) {
+      this.logger.log('error', `Failed to retrieve invoice: ${error}`);
+      return null;
+    }
+  }
+  
+  /**
+   * Check for duplicate invoices
+   */
+  public async checkDuplicate(
+    invoice: IInvoice,
+    contentHash: string
+  ): Promise<IDuplicateCheckResult> {
+    // Check by content hash (exact match)
+    const existing = this.getCacheEntry(contentHash);
+    if (existing) {
+      return {
+        isDuplicate: true,
+        matchedInvoiceId: existing.invoiceId,
+        matchedContentHash: contentHash,
+        matchedFields: ['contentHash'],
+        confidence: 100
+      };
+    }
+    
+    // Check by invoice number and supplier/customer
+    for (const [hash, metadata] of this.metadataCache.entries()) {
+      if (
+        metadata.invoiceNumber === invoice.invoiceNumber &&
+        metadata.direction === invoice.direction
+      ) {
+        // Same invoice number and direction
+        if (invoice.direction === 'inbound' && metadata.supplierName === invoice.supplier.name) {
+          // Same supplier
+          return {
+            isDuplicate: true,
+            matchedInvoiceId: metadata.invoiceId,
+            matchedContentHash: hash,
+            matchedFields: ['invoiceNumber', 'supplier'],
+            confidence: 95
+          };
+        } else if (invoice.direction === 'outbound' && metadata.customerName === invoice.customer.name) {
+          // Same customer
+          return {
+            isDuplicate: true,
+            matchedInvoiceId: metadata.invoiceId,
+            matchedContentHash: hash,
+            matchedFields: ['invoiceNumber', 'customer'],
+            confidence: 95
+          };
+        }
+      }
+      
+      // Check by amount and date within tolerance
+      const dateTolerance = 7 * 24 * 60 * 60 * 1000; // 7 days
+      const amountTolerance = 0.01;
+      
+      if (
+        Math.abs(metadata.totalAmount - invoice.payableAmount) < amountTolerance &&
+        Math.abs(new Date(metadata.issueDate).getTime() - invoice.issueDate.getTime()) < dateTolerance &&
+        metadata.direction === invoice.direction
+      ) {
+        if (
+          (invoice.direction === 'inbound' && metadata.supplierName === invoice.supplier.name) ||
+          (invoice.direction === 'outbound' && metadata.customerName === invoice.customer.name)
+        ) {
+          return {
+            isDuplicate: true,
+            matchedInvoiceId: metadata.invoiceId,
+            matchedContentHash: hash,
+            matchedFields: ['amount', 'date', 'party'],
+            confidence: 85
+          };
+        }
+      }
+    }
+    
+    return {
+      isDuplicate: false,
+      confidence: 0
+    };
+  }
+  
+  /**
+   * Search invoices by filter
+   */
+  public async searchInvoices(filter: IInvoiceFilter): Promise<IInvoiceMetadata[]> {
+    const results: IInvoiceMetadata[] = [];
+    
+    for (const metadata of this.metadataCache.values()) {
+      if (this.matchesFilter(metadata, filter)) {
+        results.push(metadata);
+      }
+    }
+    
+    // Sort by date descending
+    results.sort((a, b) => 
+      new Date(b.issueDate).getTime() - new Date(a.issueDate).getTime()
+    );
+    
+    return results;
+  }
+  
+  /**
+   * Get storage statistics
+   */
+  public async getStatistics(): Promise<IStorageStats> {
+    let totalSize = 0;
+    let inboundCount = 0;
+    let outboundCount = 0;
+    
+    for (const metadata of this.metadataCache.values()) {
+      if (metadata.direction === 'inbound') {
+        inboundCount++;
+      } else {
+        outboundCount++;
+      }
+      
+      // Estimate size (would need actual file sizes in production)
+      totalSize += 50000; // Rough estimate
+    }
+    
+    return {
+      totalInvoices: this.metadataCache.size,
+      inboundCount,
+      outboundCount,
+      totalSize,
+      duplicatesDetected: 0, // Would track this in production
+      lastUpdate: new Date()
+    };
+  }
+  
+  /**
+   * Create EN16931 compliance report
+   */
+  public async createComplianceReport(): Promise<void> {
+    const report = {
+      timestamp: new Date().toISOString(),
+      totalInvoices: this.metadataCache.size,
+      validInvoices: 0,
+      invalidInvoices: 0,
+      warnings: 0,
+      byFormat: {} as Record<string, number>,
+      byDirection: {
+        inbound: 0,
+        outbound: 0
+      },
+      validationErrors: [] as string[],
+      complianceLevel: 'EN16931',
+      validatorVersion: '5.1.4'
+    };
+    
+    for (const metadata of this.metadataCache.values()) {
+      if (metadata.validationResult.isValid) {
+        report.validInvoices++;
+      } else {
+        report.invalidInvoices++;
+      }
+      
+      report.warnings += metadata.validationResult.warnings;
+      
+      if (metadata.direction === 'inbound') {
+        report.byDirection.inbound++;
+      } else {
+        report.byDirection.outbound++;
+      }
+    }
+    
+    const reportPath = path.join(
+      this.exportPath,
+      'data',
+      'validation',
+      'en16931_compliance.json'
+    );
+    
+    await plugins.smartfile.memory.toFs(
+      JSON.stringify(report, null, 2),
+      reportPath
+    );
+  }
+  
+  /**
+   * Load registry from disk
+   */
+  private async loadRegistry(): Promise<void> {
+    try {
+      if (await plugins.smartfile.fs.fileExists(this.registryPath)) {
+        const content = await plugins.smartfile.fs.toStringSync(this.registryPath);
+        const lines = content.split('\n').filter(line => line.trim());
+        
+        for (const line of lines) {
+          try {
+            const entry: IInvoiceRegistryEntry = JSON.parse(line);
+            this.setCacheEntry(entry.hash, entry.metadata);
+          } catch (e) {
+            this.logger.log('warn', `Invalid registry entry: ${line}`);
+          }
+        }
+        
+        this.logger.log('info', `Loaded ${this.metadataCache.size} invoices from registry`);
+      }
+    } catch (error) {
+      this.logger.log('error', `Failed to load registry: ${error}`);
+    }
+  }
+  
+  /**
+   * Update registry with new entry
+   */
+  private async updateRegistry(
+    invoiceId: string,
+    contentHash: string,
+    metadata: IInvoiceMetadata
+  ): Promise<void> {
+    try {
+      const entry: IInvoiceRegistryEntry = {
+        id: invoiceId,
+        hash: contentHash,
+        metadata
+      };
+      
+      // Append to NDJSON file
+      const line = JSON.stringify(entry) + '\n';
+      await plugins.smartfile.fs.ensureDir(path.dirname(this.registryPath));
+      
+      // Use native fs for atomic append (better performance and concurrency safety)
+      const fs = await import('fs/promises');
+      await fs.appendFile(this.registryPath, line, 'utf8');
+    } catch (error) {
+      this.logger.log('error', `Failed to update registry: ${error}`);
+    }
+  }
+  
+  /**
+   * Find invoice file by hash and extension
+   */
+  private async findInvoiceFile(
+    contentHash: string,
+    extension: string
+  ): Promise<string | null> {
+    const dirs = [
+      path.join(this.exportPath, 'data', 'documents', 'invoices', 'inbound'),
+      path.join(this.exportPath, 'data', 'documents', 'invoices', 'outbound')
+    ];
+    
+    for (const dir of dirs) {
+      const files = await plugins.smartfile.fs.listFileTree(dir, '**/*' + extension);
+      
+      for (const file of files) {
+        if (file.includes(contentHash.substring(0, 8))) {
+          return path.join(dir, file);
+        }
+      }
+    }
+    
+    return null;
+  }
+  
+  /**
+   * Calculate SHA-256 hash
+   */
+  private async calculateHash(data: string | Buffer): Promise<string> {
+    if (typeof data === 'string') {
+      return await plugins.smarthash.sha256FromString(data);
+    } else {
+      return await plugins.smarthash.sha256FromBuffer(data);
+    }
+  }
+  
+  /**
+   * Check if metadata matches filter
+   */
+  private matchesFilter(metadata: IInvoiceMetadata, filter: IInvoiceFilter): boolean {
+    if (filter.direction && metadata.direction !== filter.direction) {
+      return false;
+    }
+    
+    if (filter.dateFrom && new Date(metadata.issueDate) < filter.dateFrom) {
+      return false;
+    }
+    
+    if (filter.dateTo && new Date(metadata.issueDate) > filter.dateTo) {
+      return false;
+    }
+    
+    if (filter.minAmount && metadata.totalAmount < filter.minAmount) {
+      return false;
+    }
+    
+    if (filter.maxAmount && metadata.totalAmount > filter.maxAmount) {
+      return false;
+    }
+    
+    if (filter.invoiceNumber && !metadata.invoiceNumber.includes(filter.invoiceNumber)) {
+      return false;
+    }
+    
+    if (filter.supplierId && !metadata.supplierName.includes(filter.supplierId)) {
+      return false;
+    }
+    
+    if (filter.customerId && !metadata.customerName.includes(filter.customerId)) {
+      return false;
+    }
+    
+    return true;
+  }
+  
+  /**
+   * Count errors in validation result
+   */
+  private countErrors(validationResult?: IInvoice['validationResult']): number {
+    if (!validationResult) return 0;
+    
+    return (
+      validationResult.syntax.errors.length +
+      validationResult.semantic.errors.length +
+      validationResult.businessRules.errors.length +
+      (validationResult.countrySpecific?.errors.length || 0)
+    );
+  }
+  
+  /**
+   * Count warnings in validation result
+   */
+  private countWarnings(validationResult?: IInvoice['validationResult']): number {
+    if (!validationResult) return 0;
+    
+    return (
+      validationResult.syntax.warnings.length +
+      validationResult.semantic.warnings.length +
+      validationResult.businessRules.warnings.length +
+      (validationResult.countrySpecific?.warnings.length || 0)
+    );
+  }
+  
+  /**
+   * Clean up old invoices (for testing only)
+   */
+  public async cleanup(olderThanDays: number = 365): Promise<number> {
+    let removed = 0;
+    const cutoffDate = new Date();
+    cutoffDate.setDate(cutoffDate.getDate() - olderThanDays);
+    
+    for (const [hash, metadata] of this.metadataCache.entries()) {
+      if (new Date(metadata.issueDate) < cutoffDate) {
+        this.metadataCache.delete(hash);
+        removed++;
+      }
+    }
+    
+    this.logger.log('info', `Removed ${removed} old invoices from cache`);
+    return removed;
+  }
+  
+  /**
+   * Set cache entry with LRU eviction
+   */
+  private setCacheEntry(key: string, value: IInvoiceMetadata): void {
+    // Remove from access order if already exists
+    const existingIndex = this.cacheAccessOrder.indexOf(key);
+    if (existingIndex > -1) {
+      this.cacheAccessOrder.splice(existingIndex, 1);
+    }
+    
+    // Add to end (most recently used)
+    this.cacheAccessOrder.push(key);
+    this.metadataCache.set(key, value);
+    
+    // Evict oldest if cache is too large
+    while (this.metadataCache.size > this.MAX_CACHE_SIZE) {
+      const oldestKey = this.cacheAccessOrder.shift();
+      if (oldestKey) {
+        this.metadataCache.delete(oldestKey);
+        this.logger.log('debug', `Evicted invoice from cache: ${oldestKey}`);
+      }
+    }
+  }
+  
+  /**
+   * Get cache entry and update access order
+   */
+  private getCacheEntry(key: string): IInvoiceMetadata | undefined {
+    const value = this.metadataCache.get(key);
+    if (value) {
+      // Move to end (most recently used)
+      const index = this.cacheAccessOrder.indexOf(key);
+      if (index > -1) {
+        this.cacheAccessOrder.splice(index, 1);
+      }
+      this.cacheAccessOrder.push(key);
+    }
+    return value;
+  }
+  
+  /**
+   * Update metadata in storage and cache
+   */
+  public async updateMetadata(contentHash: string, updates: Partial<IInvoiceMetadata>): Promise<void> {
+    const metadata = this.getCacheEntry(contentHash);
+    if (!metadata) {
+      this.logger.log('warn', `Cannot update metadata - invoice not found: ${contentHash}`);
+      return;
+    }
+    
+    // Update metadata
+    const updatedMetadata = { ...metadata, ...updates };
+    this.setCacheEntry(contentHash, updatedMetadata);
+    
+    // Persist to disk
+    const metadataPath = path.join(
+      this.exportPath,
+      'data',
+      'documents',
+      'invoices',
+      metadata.direction,
+      'metadata',
+      `${contentHash}.json`
+    );
+    
+    await plugins.smartfile.memory.toFs(
+      JSON.stringify(updatedMetadata, null, 2),
+      metadataPath
+    );
+    
+    this.logger.log('info', `Updated metadata for invoice: ${contentHash}`);
+  }
+}

ts/skr.security.ts

@@ -0,0 +1,405 @@
+import * as plugins from './plugins.js';
+import * as path from 'path';
+import * as crypto from 'crypto';
+import * as https from 'https';
+
+export interface ISigningOptions {
+  certificatePem?: string;
+  privateKeyPem?: string;
+  privateKeyPassphrase?: string;
+  timestampServerUrl?: string;
+  includeTimestamp?: boolean;
+}
+
+export interface ISignatureResult {
+  signature: string;
+  signatureFormat: 'CAdES-B' | 'CAdES-T' | 'CAdES-LT';
+  signingTime: string;
+  certificateChain?: string[];
+  timestampToken?: string;
+  timestampTime?: string;
+}
+
+export interface ITimestampResponse {
+  token: string;
+  time: string;
+  serverUrl: string;
+  hashAlgorithm: string;
+}
+
+export class SecurityManager {
+  private options: ISigningOptions;
+  private logger: plugins.smartlog.ConsoleLog;
+  
+  constructor(options: ISigningOptions = {}) {
+    this.options = {
+      timestampServerUrl: options.timestampServerUrl || 'http://timestamp.digicert.com',
+      includeTimestamp: options.includeTimestamp !== false,
+      ...options
+    };
+    this.logger = new plugins.smartlog.ConsoleLog();
+  }
+
+  /**
+   * Creates a CAdES-B (Basic) signature for data
+   */
+  public async createCadesSignature(
+    data: Buffer | string,
+    certificatePem?: string,
+    privateKeyPem?: string
+  ): Promise<ISignatureResult> {
+    const cert = certificatePem || this.options.certificatePem;
+    const key = privateKeyPem || this.options.privateKeyPem;
+    
+    if (!cert || !key) {
+      throw new Error('Certificate and private key are required for signing');
+    }
+
+    try {
+      // Parse certificate and key
+      const certificate = plugins.nodeForge.pki.certificateFromPem(cert);
+      const privateKey = this.options.privateKeyPassphrase 
+        ? plugins.nodeForge.pki.decryptRsaPrivateKey(key, this.options.privateKeyPassphrase)
+        : plugins.nodeForge.pki.privateKeyFromPem(key);
+
+      // Create PKCS#7 signed data (CMS)
+      const p7 = plugins.nodeForge.pkcs7.createSignedData();
+      
+      // Add content
+      if (typeof data === 'string') {
+        p7.content = plugins.nodeForge.util.createBuffer(data, 'utf8');
+      } else {
+        p7.content = plugins.nodeForge.util.createBuffer(data.toString('latin1'));
+      }
+
+      // Add certificate
+      p7.addCertificate(certificate);
+
+      // Add signer
+      p7.addSigner({
+        key: privateKey,
+        certificate: certificate,
+        digestAlgorithm: plugins.nodeForge.pki.oids.sha256,
+        authenticatedAttributes: [
+          {
+            type: plugins.nodeForge.pki.oids.contentType,
+            value: plugins.nodeForge.pki.oids.data
+          },
+          {
+            type: plugins.nodeForge.pki.oids.messageDigest
+          },
+          {
+            type: plugins.nodeForge.pki.oids.signingTime,
+            value: new Date().toISOString()
+          }
+        ]
+      });
+
+      // Sign the data
+      p7.sign({ detached: true });
+
+      // Convert to PEM
+      const pem = plugins.nodeForge.pkcs7.messageToPem(p7);
+      
+      // Extract base64 signature
+      const signature = pem
+        .replace(/-----BEGIN PKCS7-----/, '')
+        .replace(/-----END PKCS7-----/, '')
+        .replace(/\r?\n/g, '');
+
+      const result: ISignatureResult = {
+        signature: signature,
+        signatureFormat: 'CAdES-B',
+        signingTime: new Date().toISOString(),
+        certificateChain: [cert]
+      };
+
+      // Add timestamp if requested
+      if (this.options.includeTimestamp && this.options.timestampServerUrl) {
+        try {
+          const timestampResponse = await this.requestTimestamp(signature);
+          result.timestampToken = timestampResponse.token;
+          result.timestampTime = timestampResponse.time;
+          result.signatureFormat = 'CAdES-T';
+        } catch (error) {
+          this.logger.log('warn', `Failed to obtain timestamp: ${error}`);
+        }
+      }
+
+      return result;
+    } catch (error) {
+      throw new Error(`Failed to create CAdES signature: ${error}`);
+    }
+  }
+
+  /**
+   * Requests an RFC 3161 timestamp from a TSA
+   */
+  public async requestTimestamp(dataHash: string | Buffer): Promise<ITimestampResponse> {
+    try {
+      // Create hash of the data
+      let hash: Buffer;
+      if (typeof dataHash === 'string') {
+        hash = crypto.createHash('sha256').update(dataHash).digest();
+      } else {
+        hash = crypto.createHash('sha256').update(dataHash).digest();
+      }
+
+      // Create timestamp request (simplified - in production use proper ASN.1 encoding)
+      const tsRequest = this.createTimestampRequest(hash);
+      
+      // Send request to TSA
+      const response = await this.sendTimestampRequest(tsRequest);
+      
+      return {
+        token: response.toString('base64'),
+        time: new Date().toISOString(),
+        serverUrl: this.options.timestampServerUrl!,
+        hashAlgorithm: 'sha256'
+      };
+    } catch (error) {
+      throw new Error(`Failed to obtain timestamp: ${error}`);
+    }
+  }
+
+  /**
+   * Creates a timestamp request (simplified version)
+   */
+  private createTimestampRequest(hash: Buffer): Buffer {
+    // In production, use proper ASN.1 encoding library
+    // This is a simplified placeholder
+    const request = {
+      version: 1,
+      messageImprint: {
+        hashAlgorithm: { algorithm: '2.16.840.1.101.3.4.2.1' }, // SHA-256 OID
+        hashedMessage: hash
+      },
+      reqPolicy: null,
+      nonce: crypto.randomBytes(8),
+      certReq: true
+    };
+    
+    // Convert to DER-encoded ASN.1 (simplified)
+    return Buffer.from(JSON.stringify(request));
+  }
+
+  /**
+   * Sends timestamp request to TSA server
+   */
+  private async sendTimestampRequest(request: Buffer): Promise<Buffer> {
+    return new Promise((resolve, reject) => {
+      const url = new URL(this.options.timestampServerUrl!);
+      
+      const options = {
+        hostname: url.hostname,
+        port: url.port || 443,
+        path: url.pathname,
+        method: 'POST',
+        headers: {
+          'Content-Type': 'application/timestamp-query',
+          'Content-Length': request.length
+        }
+      };
+
+      const req = https.request(options, (res) => {
+        const chunks: Buffer[] = [];
+        
+        res.on('data', (chunk) => chunks.push(chunk));
+        res.on('end', () => {
+          const response = Buffer.concat(chunks);
+          if (res.statusCode === 200) {
+            resolve(response);
+          } else {
+            reject(new Error(`TSA server returned status ${res.statusCode}`));
+          }
+        });
+      });
+
+      req.on('error', reject);
+      req.write(request);
+      req.end();
+    });
+  }
+
+  /**
+   * Verifies a CAdES signature
+   */
+  public async verifyCadesSignature(
+    data: Buffer | string,
+    signature: string,
+    certificatePem?: string
+  ): Promise<boolean> {
+    try {
+      // Add PEM headers if not present
+      let pemSignature = signature;
+      if (!signature.includes('BEGIN PKCS7')) {
+        pemSignature = `-----BEGIN PKCS7-----\n${signature}\n-----END PKCS7-----`;
+      }
+
+      // Parse the PKCS#7 message
+      const p7 = plugins.nodeForge.pkcs7.messageFromPem(pemSignature);
+      
+      // Prepare content for verification
+      let content: plugins.nodeForge.util.ByteStringBuffer;
+      if (typeof data === 'string') {
+        content = plugins.nodeForge.util.createBuffer(data, 'utf8');
+      } else {
+        content = plugins.nodeForge.util.createBuffer(data.toString('latin1'));
+      }
+
+      // Verify the signature
+      const verified = (p7 as any).verify({ 
+        content: content,
+        detached: true 
+      });
+
+      return verified;
+    } catch (error) {
+      this.logger.log('error', `Signature verification failed: ${error}`);
+      return false;
+    }
+  }
+
+  /**
+   * Generates a self-signed certificate for testing
+   */
+  public async generateSelfSignedCertificate(
+    commonName: string = 'SKR Export System',
+    validDays: number = 365
+  ): Promise<{ certificate: string; privateKey: string }> {
+    const keys = plugins.nodeForge.pki.rsa.generateKeyPair(2048);
+    const cert = plugins.nodeForge.pki.createCertificate();
+    
+    cert.publicKey = keys.publicKey;
+    cert.serialNumber = '01';
+    cert.validity.notBefore = new Date();
+    cert.validity.notAfter = new Date();
+    cert.validity.notAfter.setDate(cert.validity.notAfter.getDate() + validDays);
+    
+    const attrs = [
+      { name: 'commonName', value: commonName },
+      { name: 'countryName', value: 'DE' },
+      { name: 'organizationName', value: 'SKR Export System' },
+      { shortName: 'OU', value: 'Accounting' }
+    ];
+    
+    cert.setSubject(attrs);
+    cert.setIssuer(attrs);
+    
+    cert.setExtensions([
+      {
+        name: 'basicConstraints',
+        cA: true
+      },
+      {
+        name: 'keyUsage',
+        keyCertSign: true,
+        digitalSignature: true,
+        nonRepudiation: true,
+        keyEncipherment: true,
+        dataEncipherment: true
+      },
+      {
+        name: 'extKeyUsage',
+        serverAuth: true,
+        clientAuth: true,
+        codeSigning: true,
+        emailProtection: true,
+        timeStamping: true
+      },
+      {
+        name: 'nsCertType',
+        client: true,
+        server: true,
+        email: true,
+        objsign: true,
+        sslCA: true,
+        emailCA: true,
+        objCA: true
+      },
+      {
+        name: 'subjectAltName',
+        altNames: [
+          { type: 2, value: commonName }
+        ]
+      }
+    ]);
+    
+    // Self-sign certificate
+    cert.sign(keys.privateKey, plugins.nodeForge.md.sha256.create());
+    
+    // Convert to PEM
+    const certificatePem = plugins.nodeForge.pki.certificateToPem(cert);
+    const privateKeyPem = plugins.nodeForge.pki.privateKeyToPem(keys.privateKey);
+    
+    return {
+      certificate: certificatePem,
+      privateKey: privateKeyPem
+    };
+  }
+
+  /**
+   * Creates a detached signature file
+   */
+  public async createDetachedSignature(
+    dataPath: string,
+    outputPath: string
+  ): Promise<void> {
+    const data = await plugins.smartfile.fs.toBuffer(dataPath);
+    const signature = await this.createCadesSignature(data);
+    
+    const signatureData = {
+      signature: signature.signature,
+      format: signature.signatureFormat,
+      signingTime: signature.signingTime,
+      timestamp: signature.timestampToken,
+      timestampTime: signature.timestampTime,
+      algorithm: 'SHA256withRSA',
+      signedFile: path.basename(dataPath)
+    };
+    
+    await plugins.smartfile.memory.toFs(
+      JSON.stringify(signatureData, null, 2),
+      outputPath
+    );
+  }
+
+  /**
+   * Verifies a detached signature file
+   */
+  public async verifyDetachedSignature(
+    dataPath: string,
+    signaturePath: string
+  ): Promise<boolean> {
+    try {
+      const data = await plugins.smartfile.fs.toBuffer(dataPath);
+      const signatureJson = await plugins.smartfile.fs.toStringSync(signaturePath);
+      const signatureData = JSON.parse(signatureJson);
+      
+      return await this.verifyCadesSignature(data, signatureData.signature);
+    } catch (error) {
+      this.logger.log('error', `Failed to verify detached signature: ${error}`);
+      return false;
+    }
+  }
+
+  /**
+   * Adds Long-Term Validation (LTV) information
+   */
+  public async addLtvInformation(
+    signature: ISignatureResult,
+    ocspResponse?: Buffer,
+    crlData?: Buffer
+  ): Promise<ISignatureResult> {
+    // Add OCSP response and CRL data for long-term validation
+    const ltv = {
+      ...signature,
+      signatureFormat: 'CAdES-LT' as const,
+      ocsp: ocspResponse?.toString('base64'),
+      crl: crlData?.toString('base64'),
+      ltvTime: new Date().toISOString()
+    };
+    
+    return ltv;
+  }
+}

ts/skr.types.ts

@@ -136,6 +136,7 @@ export interface ITransactionFilter {
 export interface IDatabaseConfig {
   mongoDbUrl: string;
   dbName?: string;
+  invoiceExportPath?: string; // Optional path for invoice storage
 }
 
 export interface IReportParams {