BlackMarkandClaude Opus 5.5
45424e6fd6
A local web app for a small room-rental business in Austria: guest register, room ledger, occupancy plan, invoices, the monthly tourist-tax report and the quarterly VAT list. Application code only; it ships no data. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
76 lines
3.7 KiB
Python
76 lines
3.7 KiB
Python
"""Quarterly Umsatzsteuer-Voranmeldung list, computed from the Zimmerbelegung.
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- A receipt belongs to the quarter it was PAID in (Ist-Besteuerung), not the one it was lived or invoiced
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in. A row paid in several goes counts each payment on its own day; otherwise paid = the same rule the
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Zimmerbelegung shows (`repo._payment`): the row's own date, else the date its invoice was paid.
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- Only the Betrag counts. The Ortstaxe is a durchlaufender Posten and never appears; payments cover the
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Betrag first (175,00 paid of 175,00 Betrag + 16,00 Ortstaxe: the Betrag is in, the Ortstaxe open).
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- One Betrieb at a time — each unit files separately. A Betrieb includes its predecessors.
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- Everything is 10 % USt: Beherbergung, and the Garçonnières' residential rent alike. A Storno is nicht
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steuerbar (`repo.is_storno`): listed, because the money came in, but kept out of the base.
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"""
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import datetime
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from app import db, repo
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VAT_RATE = 0.10
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def previous_quarter(today):
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"""The UVA is filed for the quarter that has just ended."""
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q = (today.month - 1) // 3 # 0 = we are in the 1st quarter → last year's 4th
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return (today.year, q) if q else (today.year - 1, 4)
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def _bounds(year, quarter):
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first = datetime.date(year, 3 * quarter - 2, 1)
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after = datetime.date(year + 1, 1, 1) if quarter == 4 else datetime.date(year, 3 * quarter + 1, 1)
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return first.isoformat(), (after - datetime.timedelta(days=1)).isoformat()
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def receipts(row):
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"""When this row's money came in: [(date, part of the Betrag, part of the Ortstaxe)].
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Recorded payments count one by one, each on its own day — an invoice paid half in May and half in
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October belongs to two quarters. They cover the Betrag first and the Ortstaxe last. Without payments, a
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paid row came in whole on its 'bezahlt am'."""
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if row["payments"]:
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out, left, taxe = [], row["amount"] or 0, row["tourism_tax"] or 0
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for on, amount in row["payments"]:
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part = round(min(amount, left), 2)
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tax = round(min(amount - part, taxe), 2)
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left, taxe = left - part, taxe - tax
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if part > 0 or tax > 0:
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out.append((on, part, tax))
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return out
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if row["payment"] in ("paid", "cash") and row["paid_on"]:
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return [(row["paid_on"], row["amount"] or 0, row["tourism_tax"] or 0)]
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return []
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def units(conn):
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return db.rows(conn, "SELECT code, name FROM unit WHERE is_current=1 ORDER BY id")
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def quarterly_report(conn, unit_code, year, quarter):
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first, last = _bounds(year, quarter)
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codes = {r["code"] for r in db.rows(conn, "SELECT code FROM unit WHERE code=? OR succeeded_by_id="
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"(SELECT id FROM unit WHERE code=?)", (unit_code, unit_code))}
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rooms = {}
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for r in repo.ledger_rows(conn):
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if r["unit"] not in codes:
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continue
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for on, amount, _ in receipts(r):
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if amount and first <= on <= last:
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rooms.setdefault(r["room"] or "", []).append(
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dict(r, received_on=on, received=amount, storno=repo.is_storno(r)))
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sections = [{"room": room, "rows": sorted(rows, key=lambda x: (x["received_on"], x["charge_id"])),
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"sum": round(sum(x["received"] for x in rows), 2)}
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for room, rows in sorted(rooms.items())]
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total = round(sum(s["sum"] for s in sections), 2)
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storno = round(sum(x["received"] for s in sections for x in s["rows"] if x["storno"]), 2)
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gross = round(total - storno, 2)
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net = round(gross / (1 + VAT_RATE), 2)
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return {"first": first, "last": last, "sections": sections, "total": total, "storno": storno,
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"gross": gross, "net": net, "vat": round(gross - net, 2)}
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