Fix finance and tax calculations

.gitignore

@@ -4,6 +4,7 @@
 /public/hot
 /public/storage
 /storage/*.key
+/storage/framework/*
 /vendor
 /tests/coverage
 .env

app/Filament/Resources/ExpenseResource.php

@@ -205,7 +205,7 @@ public static function formFields(int $columns = 12, bool $useSection = true): a
                         $net = round(round((float) $value * $quantity, 2) / (1 + $rate), 2);
                         $max = config('business.minor_assets.max_net');
 
-                        if ($net >= $max) {
+                        if ($net > $max) {
                             $fail(__('minorAssetsNetLimitExceeded', ['max' => $max]));
                         }
                     },

app/Filament/Widgets/MinorAssetsList.php

@@ -88,7 +88,7 @@ public function getTableRecords(): Collection
             ->where('expended_at', '>=', $dt->startOfYear()->toDateString())
             ->where('expended_at', '<=', $dt->endOfYear()->toDateString())
             ->get()
-            ->filter(fn(Expense $expense): bool => $expense->net >= $minNet && $expense->net < $maxNet)
+            ->filter(fn(Expense $expense): bool => $expense->net > $minNet && $expense->net <= $maxNet)
             ->sortByDesc('expended_at')
             ->values();
     }

app/Filament/Widgets/MonthlyIncomeChart.php

@@ -51,7 +51,7 @@ protected function getData(): array
                 break;
             }
             foreach ($invoices as $obj) {
-                if (CarbonPeriod::create($date, $period[$i + 1])->contains($obj->paid_at)) {
+                if (CarbonPeriod::create($date, $period[$i + 1])->excludeEndDate()->contains($obj->paid_at)) {
                     $invoiceData[$i] += match ($this->filter) {
                         'net' => $obj->net,
                         'gross' => $obj->gross,
@@ -61,12 +61,13 @@ protected function getData(): array
             if ($this->filter === 'net') {
                 foreach ($taxes as $obj) {
                     // Shift yearly income taxes post pays to the year before
-                    if ($i > 0 && !Str($obj->description)->contains('EStVA') && CarbonPeriod::create($date, $period[$i + 1])->contains(Carbon::parse($obj->expended_at))) {
-                        $invoiceData[$i - 1] = round($invoiceData[$i - 1] - $obj->net / ($i == count($period) - 2 ? now()->month : 12), 2);
+                    // TODO: Make it more obvious in the UI that this happens
+                    if ($i > 0 && !Str($obj->description)->contains('EStVA') && CarbonPeriod::create($date, $period[$i + 1])->excludeEndDate()->contains(Carbon::parse($obj->expended_at))) {
+                        $invoiceData[$i - 1] = round($invoiceData[$i - 1] - $obj->net / 12, 2);
                         continue;
                     }
                     // Handle income tax advance pays
-                    if (CarbonPeriod::create($date, $period[$i + 1])->contains(Carbon::parse($obj->expended_at))) {
+                    if (CarbonPeriod::create($date, $period[$i + 1])->excludeEndDate()->contains(Carbon::parse($obj->expended_at))) {
                         $invoiceData[$i] -= $obj->net;
                     }
                 }

app/Filament/Widgets/SalesChart.php

@@ -65,17 +65,17 @@ protected function getData(): array
                 break;
             }
             foreach ($invoices as $obj) {
-                if (CarbonPeriod::create($date, $period[$i + 1])->contains($obj->paid_at)) {
+                if (CarbonPeriod::create($date, $period[$i + 1])->excludeEndDate()->contains($obj->paid_at)) {
                     $invoiceData[$i] += $obj->net;
                 }
             }
             foreach ($expenses as $obj) {
-                if (CarbonPeriod::create($date, $period[$i + 1])->contains($obj->expended_at)) {
+                if (CarbonPeriod::create($date, $period[$i + 1])->excludeEndDate()->contains($obj->expended_at)) {
                     $expenseData[$i] += $obj->deductibleNet;
                 }
             }
             foreach ($taxes as $obj) {
-                if (CarbonPeriod::create($date, $period[$i + 1])->contains($obj->expended_at)) {
+                if (CarbonPeriod::create($date, $period[$i + 1])->excludeEndDate()->contains($obj->expended_at)) {
                     $taxData[$i] += $obj->net;
                 }
             }

app/Filament/Widgets/TaxReturnFormInput.php

@@ -67,25 +67,26 @@ public function getTableRecords(): Collection
         [$netEarned, $netUntaxableEarned, $vatEarned] = Invoice::ofTime($dt, TimeUnit::YEAR);
         [$netGoodExpended, $vatGoodExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::Good);
         [$netServiceExpended, $vatServiceExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::Service);
-        [$rentExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::Rent);
-        [$utilityCostsExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::Utility);
+        [$rentExpended, $vatRentExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::Rent);
+        [$utilityCostsExpended, $vatUtilityExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::Utility);
         [$netMinorAssetsExpended, $vatMinorAssetsExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::MinorAssets);
         [$netEdvExpended, $vatEdvExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::Edv);
         [$netWorkEquipmentExpended, $vatWorkEquipmentExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::WorkEquipment);
         [$netAdvertisingExpended, $vatAdvertisingExpended] = Expense::ofTime($dt, TimeUnit::YEAR, ExpenseCategory::Advertising);
 
-        $netExpended = $netGoodExpended + $netServiceExpended + $rentExpended + $utilityCostsExpended + $netMinorAssetsExpended
-            + $netEdvExpended + $netWorkEquipmentExpended + $netAdvertisingExpended;
-        $vatExpended = $vatGoodExpended + $vatServiceExpended + $vatMinorAssetsExpended
-            + $vatEdvExpended + $vatWorkEquipmentExpended + $vatAdvertisingExpended;
+        $netExpended = $netGoodExpended + $netServiceExpended + $rentExpended + $utilityCostsExpended
+            + $netMinorAssetsExpended + $netEdvExpended + $netWorkEquipmentExpended + $netAdvertisingExpended;
+        $vatExpended = $vatGoodExpended + $vatServiceExpended + $vatMinorAssetsExpended + $vatEdvExpended
+            + $vatWorkEquipmentExpended + $vatAdvertisingExpended + $vatRentExpended + $vatUtilityExpended;
 
         return collect([
             [
                 '__key' => 1,
                 'itr' => '1 (S)',
                 'vr' => null,
                 'rsc' => null,
-                'value' => round($netEarned + $netUntaxableEarned - $netExpended),
+                // Elster requires the income tax return's profit line (Zeile 1 ESt Anlage S) in whole euros
+                'value' => round($netEarned + $netUntaxableEarned - $netExpended, 0),
                 'help' => __('formLabels')['itr1'],
                 'color' => 'primary',
             ],
@@ -95,7 +96,7 @@ public function getTableRecords(): Collection
                 'vr' => '22',
                 'rsc' => '15',
                 'value' => $netEarned,
-                'help' => __('formLabels')['rsc14'],
+                'help' => __('formLabels')['rsc15'],
                 'color' => 'primary',
             ],
             [
@@ -113,7 +114,7 @@ public function getTableRecords(): Collection
                 'vr' => null,
                 'rsc' => '17',
                 'value' => $vatEarned,
-                'help' => __('formLabels')['rsc16'],
+                'help' => __('formLabels')['rsc17'],
                 'color' => 'primary',
             ],
             [
@@ -122,7 +123,7 @@ public function getTableRecords(): Collection
                 'vr' => null,
                 'rsc' => '27',
                 'value' => $netGoodExpended,
-                'help' => __('formLabels')['rsc26'],
+                'help' => __('formLabels')['rsc27'],
                 'color' => 'danger',
             ],
             [
@@ -131,7 +132,7 @@ public function getTableRecords(): Collection
                 'vr' => null,
                 'rsc' => '29',
                 'value' => $netServiceExpended,
-                'help' => __('formLabels')['rsc27'],
+                'help' => __('formLabels')['rsc29'],
                 'color' => 'danger',
             ],
             [
@@ -176,7 +177,7 @@ public function getTableRecords(): Collection
                 'vr' => '79',
                 'rsc' => '57',
                 'value' => $vatExpended,
-                'help' => __('formLabels')['rsc55'],
+                'help' => __('formLabels')['rsc57'],
                 'color' => 'danger',
             ],
             [
@@ -211,7 +212,7 @@ public function getTableRecords(): Collection
                 'itr' => null,
                 'vr' => null,
                 'rsc' => '97',
-                'value' => $netEarned + $vatEarned + $netUntaxableEarned - $netExpended - $vatExpended,
+                'value' => round($netEarned + $vatEarned + $netUntaxableEarned - $netExpended - $vatExpended, 2),
                 'help' => __('formLabels')['rsc97'],
                 'color' => 'gray',
             ],

app/Models/Client.php

@@ -75,13 +75,16 @@ protected function fullAddress(): Attribute
     }
 
     /**
-     * Number of hours worked for this client
+     * Number of hours worked for this client, based on paid, non-transitory invoices
      */
     protected function hours(): Attribute
     {
         $hours = 0.0;
         foreach ($this->projects as $project) {
             foreach ($project->invoices as $invoice) {
+                if (!$invoice->paid_at || $invoice->transitory) {
+                    continue;
+                }
                 foreach ($invoice->positions as $position) {
                     $hours += $position->duration;
                 }
@@ -91,13 +94,16 @@ protected function hours(): Attribute
     }
 
     /**
-     * Net amount earned by this client
+     * Net amount earned by this client, based on paid, non-transitory invoices
      */
     protected function net(): Attribute
     {
         $net = 0.0;
         foreach ($this->projects as $project) {
             foreach ($project->invoices as $invoice) {
+                if (!$invoice->paid_at || $invoice->transitory) {
+                    continue;
+                }
                 $net += $invoice->net;
             }
         }

app/Models/Estimate.php

@@ -2,6 +2,8 @@
 
 namespace App\Models;
 
+use App\Enums\PricingUnit;
+use Illuminate\Database\Eloquent\Casts\Attribute;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
@@ -36,4 +38,22 @@ protected function casts(): array
             'updated_at'  => 'datetime',
         ];
     }
+
+    /**
+     * Total net of the estimate
+     */
+    protected function net(): Attribute
+    {
+        if (!$this->project) {
+            return Attribute::make(fn(): float => 0.0);
+        }
+
+        $net = 0;
+        if ($this->project->pricing_unit === PricingUnit::Project) {
+            $net = $this->project->estimated_net / $this->project->estimated_hours * $this->amount;
+        } else {
+            $net += $this->amount * $this->project->price / $this->project->pricing_hours;
+        }
+        return Attribute::make(fn(): float => round($net, 2));
+    }
 }

app/Models/Expense.php

@@ -92,7 +92,7 @@ protected function casts(): array
      */
     protected function year(): Attribute
     {
-        return Attribute::make(fn(): int => intval(substr($this->expanded_at, 0, 4)));
+        return Attribute::make(fn(): int => intval(substr($this->expended_at, 0, 4)));
     }
 
     /**

app/Models/Invoice.php

@@ -86,7 +86,7 @@ public static function ofTime(Carbon $d, TimeUnit $u): array
             TimeUnit::QUARTER => $d->endOfQuarter()->toDateString(),
             TimeUnit::YEAR => $d->endOfYear()->toDateString(),
         };
-        $records = self::where('paid_at', '>=', $start)->where('paid_at', '<=', $end)->get();
+        $records = self::where('paid_at', '>=', $start)->where('paid_at', '<=', $end)->where('transitory', 0)->get();
         $netTaxable = $records->filter(fn(self $r) => $r->taxable)->map(fn(self $r) => $r->net)->sum();
         $netUntaxable = $records->filter(fn(self $r) => !$r->taxable)->map(fn(self $r) => $r->net)->sum();
         $vat = $records->map(fn(self $r) => $r->vat)->sum();
@@ -224,7 +224,10 @@ protected function realNet(): Attribute
         if ($this->pricing_unit === PricingUnit::Project) {
             $net = $this->price;
         } else {
-            $net += $this->hours * $this->price / $this->pricing_hours;
+            // Sum each position's own already rounded net to avoid rounding differences
+            foreach ($this->positions as $position) {
+                $net += $position->net;
+            }
         }
         return Attribute::make(fn(): float => round($net, 2));
     }

app/Models/Position.php

@@ -64,7 +64,7 @@ protected function net(): Attribute
 
         $net = 0;
         if ($this->invoice->pricing_unit === PricingUnit::Project) {
-            $net = $this->invoice->hours / $this->invoice->net * $this->duration;
+            $net = $this->invoice->net / $this->invoice->hours * $this->duration;
         } else {
             $net += $this->duration * $this->invoice->price / $this->invoice->pricing_hours;
         }

app/Services/InvoiceService.php

@@ -276,7 +276,7 @@ public static function generatePdf(Invoice $invoice): string
                     'hours' => $billedPerProject ? '' : Number::format($poshours, 1, locale: $lang),
                     'price' => $billedPerProject ? '' : Number::currency($invoice->price, 'EUR', locale: $lang),
                     'title' => $invoice->undated ? "{$num}. {$label['position']}" : $posdate,
-                    'total' => $billedPerProject ? '' : Number::currency($invoice->price * $poshours, 'EUR', locale: $lang),
+                    'total' => $billedPerProject ? '' : Number::currency($position->net, 'EUR', locale: $lang),
                 ]);
 
                 // Convert to supported char encoding

app/Services/ProjectService.php

@@ -284,7 +284,7 @@ public static function generateQuotePdf(Project $project): string
                     'hours' => Number::format($estimate->amount, 1, locale: $lang),
                     'price' => $billedPerProject ? '' : Number::currency($project->price, 'EUR', locale: $lang),
                     'title' => $estimate->title,
-                    'total' => $billedPerProject ? '' : Number::currency($project->price * $estimate->amount, 'EUR', locale: $lang),
+                    'total' => $billedPerProject ? '' : Number::currency($estimate->net, 'EUR', locale: $lang),
                 ]);
 
                 // Convert to supported char encoding

lang/de.json

@@ -68,15 +68,15 @@
     "flatRate": "pauschal",
     "formLabels": {
         "itr1": "Gewinn aus freiberuflicher Tätigkeit",
-        "rsc14": "Umsatzsteuerpflichtige Betriebseinnahmen",
-        "rsc16": "Vereinnahmte Umsatzsteuer",
-        "rsc26": "Waren, Rohstoffe und Hilfsstoffe",
-        "rsc27": "Bezogene Leistungen",
+        "rsc15": "Umsatzsteuerpflichtige Betriebseinnahmen",
+        "rsc17": "Vereinnahmte Umsatzsteuer",
+        "rsc27": "Waren, Rohstoffe und Hilfsstoffe",
+        "rsc29": "Bezogene Leistungen",
         "rsc36": "Sofort abzugsfähige Betriebsausgaben (GWG)",
         "rsc50": "EDV-Kosten",
         "rsc51": "Arbeitsmittel",
         "rsc54": "Werbekosten",
-        "rsc55": "Gezahlte Vorsteuerbeträge",
+        "rsc57": "Gezahlte Vorsteuerbeträge",
         "rsc65a": "Miete",
         "rsc65b": "Nebenkosten",
         "rsc97": "Steuerpflichtiger Gewinn/Verlust",
@@ -125,7 +125,7 @@
     "logo": "Logo",
     "minimum": "Minimum",
     "minorAssets": "GWG",
-    "minorAssetsNetLimitExceeded": "Der Nettobetrag darf bei GWG nicht :max € oder mehr betragen.",
+    "minorAssetsNetLimitExceeded": "Der Nettobetrag darf bei GWG :max € nicht übersteigen.",
     "minorAssetsRegister": "GWG-Verzeichnis",
     "minorAssetsRegisterDescription": "Aufwendungen zwischen :min € und :max € netto",
     "month": "Monat",

lang/en.json

@@ -68,15 +68,15 @@
     "flatRate": "flat-rate",
     "formLabels": {
         "itr1": "Profit from freelance work",
-        "rsc14": "Operating income subject to VAT",
-        "rsc16": "Sales tax collected",
-        "rsc26": "Goods, raw materials and auxiliary materials",
-        "rsc27": "Purchased services",
+        "rsc15": "Operating income subject to VAT",
+        "rsc17": "Sales tax collected",
+        "rsc27": "Goods, raw materials and auxiliary materials",
+        "rsc29": "Purchased services",
         "rsc36": "Immediately deductible expenses (GWG)",
         "rsc50": "IT costs",
         "rsc51": "Work equipment",
         "rsc54": "Advertising costs",
-        "rsc55": "Input tax paid",
+        "rsc57": "Input tax paid",
         "rsc65a": "Rent",
         "rsc65b": "Utility costs",
         "rsc97": "Taxable profit/loss",
@@ -125,7 +125,7 @@
     "logo": "Logo",
     "minimum": "Minimum",
     "minorAssets": "Minor assets",
-    "minorAssetsNetLimitExceeded": "The net amount must not be :max € or more for minor assets.",
+    "minorAssetsNetLimitExceeded": "The net amount must not exceed :max € for minor assets.",
     "minorAssetsRegister": "Minor assets register",
     "minorAssetsRegisterDescription": "Expenses between :min € and :max € net",
     "month": "Month",

tests/Feature/ExpenseResourceTest.php

@@ -72,15 +72,15 @@ public function it_creates_an_expense(): void
     }
 
     #[Test]
-    public function it_rejects_a_minor_assets_expense_with_a_net_value_of_800_euros_or_more(): void
+    public function it_rejects_a_minor_assets_expense_with_a_net_value_exceeding_800_euros(): void
     {
         $this->actingAs(User::factory()->create());
 
         Livewire::test(ListExpenses::class)
             ->callAction(CreateAction::class, data: [
                 'expended_at' => '2026-01-15',
                 'category' => ExpenseCategory::MinorAssets->value,
-                'price' => 800,
+                'price' => 800.01,
                 'quantity' => 1,
                 'taxable' => false,
             ])
@@ -89,6 +89,27 @@ public function it_rejects_a_minor_assets_expense_with_a_net_value_of_800_euros_
         $this->assertDatabaseCount('expenses', 0);
     }
 
+    #[Test]
+    public function it_accepts_a_minor_assets_expense_with_a_net_value_of_exactly_800_euros(): void
+    {
+        $this->actingAs(User::factory()->create());
+
+        Livewire::test(ListExpenses::class)
+            ->callAction(CreateAction::class, data: [
+                'expended_at' => '2026-01-15',
+                'category' => ExpenseCategory::MinorAssets->value,
+                'price' => 800,
+                'quantity' => 1,
+                'taxable' => false,
+            ])
+            ->assertHasNoFormErrors();
+
+        $this->assertDatabaseHas('expenses', [
+            'category' => ExpenseCategory::MinorAssets->value,
+            'price' => 800,
+        ]);
+    }
+
     #[Test]
     public function it_accepts_a_minor_assets_expense_with_a_net_value_below_800_euros(): void
     {