102a8603-26df-462f-a56d-01cee292f6f6

src/app/api/aos/accounting/bank/[id]/match/route.ts

@@ -0,0 +1,48 @@
+import { NextResponse } from 'next/server'
+import { db } from '@/lib/db'
+
+export const dynamic = 'force-dynamic'
+
+// POST /api/aos/accounting/bank/[id]/match — match a bank transaction to an invoice.
+// Body: { invoiceId } — marks the transaction matched + invoice paid.
+export async function POST(
+  req: Request,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  const { id } = await params
+  const { invoiceId } = (await req.json()) as { invoiceId: string }
+
+  const tx = await db.bankTransaction.findUnique({ where: { id } })
+  if (!tx) return NextResponse.json({ error: 'transaction not found' }, { status: 404 })
+
+  const invoice = await db.invoice.findUnique({ where: { id: invoiceId } })
+  if (!invoice) return NextResponse.json({ error: 'invoice not found' }, { status: 404 })
+
+  const updated = await db.bankTransaction.update({
+    where: { id },
+    data: {
+      matchedInvoiceId: invoiceId,
+      matchedStatus: 'matched',
+      matchReason: 'Manuell zugeordnet',
+    },
+  })
+
+  // mark invoice as paid
+  await db.invoice.update({
+    where: { id: invoiceId },
+    data: { status: 'paid', paidDate: tx.valueDate },
+  })
+
+  await db.auditLog.create({
+    data: {
+      actor: 'nora@nordlicht.digital',
+      action: 'bank.match:invoice',
+      entity: 'BankTransaction',
+      entityId: id,
+      after: JSON.stringify({ invoiceId, invoiceNumber: invoice.number, status: 'matched', invoiceStatus: 'paid' }),
+      hash: 'sha256:' + Math.random().toString(36).slice(2),
+    },
+  })
+
+  return NextResponse.json({ transaction: updated, invoiceNumber: invoice.number })
+}

src/app/api/aos/accounting/route.ts

@@ -0,0 +1,84 @@
+import { NextResponse } from 'next/server'
+import { db } from '@/lib/db'
+
+export const dynamic = 'force-dynamic'
+
+// GET /api/aos/accounting — accounting overview:
+// - VAT returns (Umsatzsteuer-Voranmeldung) with Kennzahlen
+// - EÜR (Einnahmen-Überschuss-Rechnung) from invoices + expenses
+// - Bank transactions (CAMT.053 import) with match status
+// - Dunning (Mahnwesen) for overdue invoices
+export async function GET() {
+  const [vatReturns, bankTx, invoices, expenses, dunning] = await Promise.all([
+    db.vatReturn.findMany({ orderBy: [{ periodYear: 'desc' }, { periodMonth: 'desc' }] }),
+    db.bankTransaction.findMany({ orderBy: { bookingDate: 'desc' } }),
+    db.invoice.findMany({ where: { status: { in: ['paid', 'sent', 'overdue'] } }, include: { company: true } }),
+    db.expense.findMany(),
+    db.dunningRun.findMany({ orderBy: { sentAt: 'desc' }, include: { invoice: { include: { company: true } } } }),
+  ])
+
+  // --- VAT stats ---
+  const currentVat = vatReturns.find((v) => v.status === 'computed' || v.status === 'draft')
+  const vatHistory = vatReturns.filter((v) => v.status === 'accepted')
+  const totalPayableYTD = vatReturns.filter((v) => v.status === 'accepted').reduce((s, v) => s + v.payableCents, 0)
+
+  // --- EÜR (income statement) ---
+  // Income = paid invoices (net), Cost = expenses (net, non-billable internal)
+  const now = new Date()
+  const eurMonths: { label: string; incomeCents: number; costCents: number; profitCents: number }[] = []
+  for (let i = 5; i >= 0; i--) {
+    const m = new Date(now.getFullYear(), now.getMonth() - i, 1)
+    const label = m.toLocaleDateString('de-DE', { month: 'short' })
+    const incomeCents = invoices
+      .filter((inv) => inv.status === 'paid' && inv.paidDate && inv.paidDate.getMonth() === m.getMonth() && inv.paidDate.getFullYear() === m.getFullYear())
+      .reduce((s, i) => s + i.netCents, 0)
+    const costCents = expenses
+      .filter((e) => e.date.getMonth() === m.getMonth() && e.date.getFullYear() === m.getFullYear())
+      .reduce((s, e) => s + e.amountCents, 0)
+    eurMonths.push({ label, incomeCents, costCents, profitCents: incomeCents - costCents })
+  }
+  const totalIncome = eurMonths.reduce((s, m) => s + m.incomeCents, 0)
+  const totalCost = eurMonths.reduce((s, m) => s + m.costCents, 0)
+  const totalProfit = totalIncome - totalCost
+
+  // EÜR by category (costs)
+  const costsByCategory: Record<string, number> = {}
+  for (const e of expenses) {
+    costsByCategory[e.categoryId] = (costsByCategory[e.categoryId] ?? 0) + e.amountCents
+  }
+
+  // --- Bank reconciliation ---
+  const matched = bankTx.filter((t) => t.matchedStatus === 'matched').length
+  const suggested = bankTx.filter((t) => t.matchedStatus === 'suggested').length
+  const unmatched = bankTx.filter((t) => t.matchedStatus === 'unmatched').length
+  const inflowCents = bankTx.filter((t) => t.amountCents > 0).reduce((s, t) => s + t.amountCents, 0)
+  const outflowCents = bankTx.filter((t) => t.amountCents < 0).reduce((s, t) => s + t.amountCents, 0)
+
+  // --- Dunning ---
+  const overdueInvoices = invoices.filter((i) => i.status === 'overdue')
+
+  return NextResponse.json({
+    vat: {
+      current: currentVat,
+      history: vatHistory,
+      totalPayableYTD,
+      stats: { periods: vatReturns.length, accepted: vatHistory.length, pending: currentVat ? 1 : 0 },
+    },
+    eur: {
+      months: eurMonths,
+      totalIncome,
+      totalCost,
+      totalProfit,
+      costsByCategory: Object.entries(costsByCategory).map(([cat, cents]) => ({ category: cat, cents })).sort((a, b) => b.cents - a.cents),
+    },
+    bank: {
+      transactions: bankTx,
+      stats: { matched, suggested, unmatched, inflowCents, outflowCents, total: bankTx.length },
+    },
+    dunning: {
+      overdue: overdueInvoices.map((i) => ({ id: i.id, number: i.number, companyName: i.company.name, grossCents: i.grossCents, dueDate: i.dueDate, daysOverdue: Math.round((Date.now() - i.dueDate.getTime()) / 86400000) })),
+      runs: dunning,
+      stats: { overdueCount: overdueInvoices.length, overdueCents: overdueInvoices.reduce((s, i) => s + i.grossCents, 0), dunningSent: dunning.length },
+    },
+  })
+}

src/app/api/aos/accounting/vat/[id]/submit/route.ts

@@ -0,0 +1,44 @@
+import { NextResponse } from 'next/server'
+import { db } from '@/lib/db'
+
+export const dynamic = 'force-dynamic'
+
+// PATCH /api/aos/accounting/vat/[id]/submit — submit VAT return to ELSTER (mock ERiC).
+// Transitions computed → submitted → accepted, generates elsterRef, writes audit.
+export async function PATCH(
+  _req: Request,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  const { id } = await params
+  const vat = await db.vatReturn.findUnique({ where: { id } })
+  if (!vat) return NextResponse.json({ error: 'not found' }, { status: 404 })
+  if (vat.status === 'accepted') return NextResponse.json({ error: 'already accepted' }, { status: 409 })
+
+  const monthName = new Date(vat.periodYear, vat.periodMonth - 1, 1).toLocaleDateString('de-DE', { month: 'short' })
+  const elsterRef = `ERiC-${vat.periodYear}-${String(vat.periodMonth).padStart(2, '0')}-NORDLICHT-${Math.floor(Math.random() * 9000 + 1000)}`
+
+  const updated = await db.vatReturn.update({
+    where: { id },
+    data: {
+      status: 'accepted',
+      submittedAt: new Date(),
+      acceptedAt: new Date(),
+      elsterRef,
+      notes: `Umsatzsteuer-Voranmeldung ${monthName} ${vat.periodYear} via ERiC übermittelt und vom Finanzamt bestätigt.`,
+    },
+  })
+
+  await db.auditLog.create({
+    data: {
+      actor: 'nora@nordlicht.digital',
+      action: 'vat.submit:elster',
+      entity: 'VatReturn',
+      entityId: id,
+      before: JSON.stringify({ status: vat.status }),
+      after: JSON.stringify({ status: 'accepted', elsterRef, payableCents: vat.payableCents }),
+      hash: 'sha256:' + Math.random().toString(36).slice(2),
+    },
+  })
+
+  return NextResponse.json({ vat: updated, elsterRef })
+}

src/app/api/aos/seed/route.ts

@@ -15,6 +15,9 @@ export async function POST() {
   try {
     // wipe via prisma (SQLite TRUNCATE not supported, use deleteMany per model in order)
     const { db } = await import('@/lib/db')
+    await db.dunningRun.deleteMany()
+    await db.vatReturn.deleteMany()
+    await db.bankTransaction.deleteMany()
     await db.estimateLine.deleteMany()
     await db.estimate.deleteMany()
     await db.ticketMessage.deleteMany()

src/components/aos/app-shell.tsx

@@ -18,6 +18,7 @@ import { LicensesView } from './views/licenses'
 import { ContractsView } from './views/contracts'
 import { ExpensesView } from './views/expenses'
 import { FinanceView } from './views/finance'
+import { AccountingView } from './views/accounting'
 import { AuditView } from './views/audit'
 import { SettingsView } from './views/settings'
 import { SetupWizardView } from './views/setup-wizard'
@@ -57,6 +58,7 @@ export function AppShell() {
           {view === 'contracts' && <ContractsView />}
           {view === 'expenses' && <ExpensesView />}
           {view === 'finance' && <FinanceView />}
+          {view === 'accounting' && <AccountingView />}
           {view === 'audit' && <AuditView />}
           {view === 'settings' && <SettingsView />}
           {view === 'setup' && <SetupWizardView />}

src/components/aos/command-menu.tsx

@@ -20,6 +20,7 @@ import {
   LifeBuoy,
   BarChart3,
   Rocket,
+  BookOpen,
 } from 'lucide-react'
 import { useAos, type ViewId } from '@/store/aos'
 import {
@@ -45,6 +46,7 @@ const VIEWS: { id: ViewId; label: string; icon: typeof LayoutDashboard; hint: st
   { id: 'contracts', label: 'Verträge', icon: FileSignature, hint: 'Werkvertrag, AVV, NDA' },
   { id: 'expenses', label: 'Ausgaben', icon: Wallet, hint: 'Belastbar & DATEV' },
   { id: 'finance', label: 'Finanzen', icon: Receipt, hint: 'Rechnungen & E-Rechnung' },
+  { id: 'accounting', label: 'Buchhaltung', icon: BookOpen, hint: 'USt-Voranmeldung, EÜR, Bank' },
   { id: 'audit', label: 'Audit-Protokoll', icon: ScrollText, hint: 'Hash-Kette & GoBD' },
   { id: 'settings', label: 'Erweiterungen', icon: Settings2, hint: 'Module & Compliance' },
   { id: 'setup', label: 'Setup-Wizard', icon: Rocket, hint: '≤ 15 Min Installation' },

src/components/aos/sidebar-nav.tsx

@@ -18,6 +18,7 @@ import {
   LifeBuoy,
   BarChart3,
   Rocket,
+  BookOpen,
 } from 'lucide-react'
 import { useAos, type ViewId } from '@/store/aos'
 import { cn } from '@/lib/utils'
@@ -57,6 +58,7 @@ const NAV: {
       { id: 'contracts', label: 'Verträge', icon: FileSignature, permission: 'contracts:read' },
       { id: 'expenses', label: 'Ausgaben', icon: Wallet, permission: 'expenses:read' },
       { id: 'finance', label: 'Finanzen', icon: Receipt, permission: 'finance:read' },
+      { id: 'accounting', label: 'Buchhaltung', icon: BookOpen, permission: 'accounting:read' },
       { id: 'audit', label: 'Audit-Protokoll', icon: ScrollText, permission: '*' },
     ],
   },

src/components/aos/top-bar.tsx

@@ -27,6 +27,7 @@ const TITLES: Record<ViewId, { title: string; crumb: string }> = {
   contracts: { title: 'Verträge', crumb: 'Betrieb / Verträge' },
   expenses: { title: 'Ausgaben', crumb: 'Betrieb / Ausgaben' },
   finance: { title: 'Finanzen', crumb: 'Betrieb / Finanzen' },
+  accounting: { title: 'Buchhaltung', crumb: 'Betrieb / Buchhaltung' },
   audit: { title: 'Audit-Protokoll', crumb: 'Betrieb / Audit' },
   settings: { title: 'Erweiterungen', crumb: 'System / Module' },
   setup: { title: 'Setup-Wizard', crumb: 'System / Setup' },

src/components/aos/views/accounting.tsx

@@ -0,0 +1,585 @@
+'use client'
+
+import {
+  BookOpen,
+  Landmark,
+  TrendingUp,
+  ArrowDownLeft,
+  ArrowUpRight,
+  Send,
+  CheckCircle2,
+  AlertTriangle,
+  Loader2,
+  Link2,
+  Banknote,
+} from 'lucide-react'
+import { useFetch } from '@/hooks/use-fetch'
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+import { Badge } from '@/components/ui/badge'
+import { Button } from '@/components/ui/button'
+import { Skeleton } from '@/components/ui/skeleton'
+import { Tabs, TabsList, TabsTrigger, TabsContent } from '@/components/ui/tabs'
+import { PageHeader } from '../primitives'
+import { formatEuro, formatEuroCompact, formatDate, formatDateTime } from '@/lib/format'
+import { cn } from '@/lib/utils'
+import { toast } from 'sonner'
+import { useState } from 'react'
+import { Bar, BarChart, ResponsiveContainer, Tooltip, XAxis, YAxis, Cell, Line, LineChart, CartesianGrid } from 'recharts'
+
+interface VatReturn {
+  id: string
+  periodYear: number
+  periodMonth: number
+  periodType: string
+  status: string
+  k81StandardNetCents: number
+  k86ReducedNetCents: number
+  k66TaxFreeCents: number
+  k83TaxStandardCents: number
+  k65TaxReducedCents: number
+  k37InputTaxCents: number
+  outputTaxCents: number
+  inputTaxCents: number
+  payableCents: number
+  submittedAt: string | null
+  elsterRef: string | null
+  acceptedAt: string | null
+  notes: string | null
+}
+interface BankTransaction {
+  id: string
+  amountCents: number
+  bookingDate: string
+  valueDate: string
+  partnerName: string | null
+  partnerIban: string | null
+  reference: string | null
+  purpose: string | null
+  matchedStatus: string
+  matchReason: string | null
+}
+interface AccountingData {
+  vat: {
+    current: VatReturn | null
+    history: VatReturn[]
+    totalPayableYTD: number
+    stats: { periods: number; accepted: number; pending: number }
+  }
+  eur: {
+    months: { label: string; incomeCents: number; costCents: number; profitCents: number }[]
+    totalIncome: number
+    totalCost: number
+    totalProfit: number
+    costsByCategory: { category: string; cents: number }[]
+  }
+  bank: {
+    transactions: BankTransaction[]
+    stats: { matched: number; suggested: number; unmatched: number; inflowCents: number; outflowCents: number; total: number }
+  }
+  dunning: {
+    overdue: { id: string; number: string; companyName: string; grossCents: number; dueDate: string; daysOverdue: number }[]
+    runs: { id: string; level: number; status: string; feesCents: number; sentAt: string; invoice: { number: string; company: { name: string } } }[]
+    stats: { overdueCount: number; overdueCents: number; dunningSent: number }
+  }
+}
+
+const VAT_STATUS_META: Record<string, { label: string; cls: string }> = {
+  draft: { label: 'Entwurf', cls: 'bg-muted text-foreground' },
+  computed: { label: 'Berechnet', cls: 'bg-foreground/50 text-background' },
+  submitted: { label: 'Übermittelt', cls: 'bg-foreground/70 text-background' },
+  accepted: { label: 'Akzeptiert', cls: 'bg-foreground text-background' },
+  corrected: { label: 'Korrigiert', cls: 'bg-muted text-muted-foreground' },
+}
+
+const MONTH_NAMES = ['Jan', 'Feb', 'Mär', 'Apr', 'Mai', 'Jun', 'Jul', 'Aug', 'Sep', 'Okt', 'Nov', 'Dez']
+
+const CATEGORY_LABELS: Record<string, string> = {
+  reise: 'Reise', software: 'Software', hardware: 'Hardware', fremdleistung: 'Fremdleistung', buero: 'Büro', marketing: 'Marketing',
+}
+
+export function AccountingView() {
+  const { data, loading, refetch } = useFetch<AccountingData>('/api/aos/accounting')
+  const [submitting, setSubmitting] = useState(false)
+
+  if (loading || !data) {
+    return (
+      <div className="space-y-6 p-4 md:p-6">
+        <Skeleton className="h-9 w-40" />
+        <Skeleton className="h-40" />
+      </div>
+    )
+  }
+
+  const { vat, eur, bank, dunning } = data
+
+  const submitVat = async (vatId: string) => {
+    setSubmitting(true)
+    const t = toast.loading('Voranmeldung wird an ELSTER übermittelt (ERiC)…')
+    try {
+      const r = await fetch(`/api/aos/accounting/vat/${vatId}/submit`, { method: 'PATCH' })
+      if (!r.ok) {
+        const err = await r.json().catch(() => ({}))
+        throw new Error(err.error || 'submit failed')
+      }
+      const res = await r.json()
+      toast.success(`Akzeptiert — ELSTER-Ref: ${res.elsterRef}`, { id: t })
+      refetch()
+    } catch (err) {
+      toast.error(err instanceof Error ? err.message : 'Übermittlung fehlgeschlagen', { id: t })
+    } finally {
+      setSubmitting(false)
+    }
+  }
+
+  const matchTx = async (txId: string, invoiceId: string) => {
+    const t = toast.loading('Bankbewegung wird zugeordnet…')
+    try {
+      const r = await fetch(`/api/aos/accounting/bank/${txId}/match`, {
+        method: 'POST',
+        headers: { 'content-type': 'application/json' },
+        body: JSON.stringify({ invoiceId }),
+      })
+      if (!r.ok) throw new Error('match failed')
+      toast.success('Zugeordnet — Rechnung als bezahlt markiert', { id: t })
+      refetch()
+    } catch {
+      toast.error('Zuordnung fehlgeschlagen', { id: t })
+    }
+  }
+
+  const currentVat = vat.current
+
+  return (
+    <div className="space-y-6 p-4 md:p-6">
+      <PageHeader
+        title="Buchhaltung"
+        description="Alman muhasebe uyumlu: Umsatzsteuer-Voranmeldung (ELSTER), EÜR, Bankabgleich (CAMT.053) und Mahnwesen. GoBD-konform mit Audit-Hash-Kette."
+      />
+
+      {/* KPIs */}
+      <div className="grid grid-cols-2 gap-4 sm:grid-cols-4">
+        <Card className="p-4">
+          <div className="flex items-center justify-between">
+            <p className="text-xs text-muted-foreground">USt-Zahllast (lfd. Monat)</p>
+            <Landmark className="size-3.5 text-muted-foreground" />
+          </div>
+          <p className="mt-1 text-2xl font-semibold tabular-nums">{currentVat ? formatEuroCompact(currentVat.payableCents) : '—'}</p>
+          <p className="text-[10px] text-muted-foreground">{currentVat ? `${MONTH_NAMES[currentVat.periodMonth - 1]} ${currentVat.periodYear}` : 'keine offene Periode'}</p>
+        </Card>
+        <Card className="p-4">
+          <div className="flex items-center justify-between">
+            <p className="text-xs text-muted-foreground">USt YTD (abgeführt)</p>
+            <CheckCircle2 className="size-3.5 text-muted-foreground" />
+          </div>
+          <p className="mt-1 text-2xl font-semibold tabular-nums">{formatEuroCompact(vat.totalPayableYTD)}</p>
+          <p className="text-[10px] text-muted-foreground">{vat.stats.accepted} Perioden akzeptiert</p>
+        </Card>
+        <Card className="p-4">
+          <div className="flex items-center justify-between">
+            <p className="text-xs text-muted-foreground">EÜR Gewinn (6 Mo)</p>
+            <TrendingUp className="size-3.5 text-muted-foreground" />
+          </div>
+          <p className="mt-1 text-2xl font-semibold tabular-nums">{formatEuroCompact(eur.totalProfit)}</p>
+          <p className="text-[10px] text-muted-foreground">{formatEuroCompact(eur.totalIncome)} Einnahmen</p>
+        </Card>
+        <Card className="p-4">
+          <div className="flex items-center justify-between">
+            <p className="text-xs text-muted-foreground">Überfällige Posten</p>
+            <AlertTriangle className="size-3.5 text-muted-foreground" />
+          </div>
+          <p className="mt-1 text-2xl font-semibold tabular-nums">{formatEuroCompact(dunning.stats.overdueCents)}</p>
+          <p className="text-[10px] text-muted-foreground">{dunning.stats.overdueCount} Rechnungen</p>
+        </Card>
+      </div>
+
+      <Tabs defaultValue="vat">
+        <TabsList>
+          <TabsTrigger value="vat">Umsatzsteuer</TabsTrigger>
+          <TabsTrigger value="eur">EÜR</TabsTrigger>
+          <TabsTrigger value="bank">Bankabgleich</TabsTrigger>
+          <TabsTrigger value="dunning">Mahnwesen</TabsTrigger>
+        </TabsList>
+
+        {/* VAT tab */}
+        <TabsContent value="vat" className="mt-4 space-y-4">
+          {currentVat && (
+            <Card>
+              <CardHeader className="border-b border-border pb-3">
+                <div className="flex items-start justify-between gap-3">
+                  <div>
+                    <CardTitle className="text-base">
+                      Voranmeldung {MONTH_NAMES[currentVat.periodMonth - 1]} {currentVat.periodYear}
+                    </CardTitle>
+                    <p className="mt-1 text-xs text-muted-foreground">
+                      {currentVat.periodType === 'monthly' ? 'Monatlich' : 'Quartalsweise'} ·{' '}
+                      <Badge variant="outline" className={cn('text-[10px]', (VAT_STATUS_META[currentVat.status] ?? VAT_STATUS_META.draft).cls)}>
+                        {(VAT_STATUS_META[currentVat.status] ?? VAT_STATUS_META.draft).label}
+                      </Badge>
+                    </p>
+                  </div>
+                  {currentVat.status === 'computed' && (
+                    <Button size="sm" className="gap-1.5" onClick={() => submitVat(currentVat.id)} disabled={submitting}>
+                      {submitting ? <Loader2 className="size-3.5 animate-spin" /> : <Send className="size-3.5" />}
+                      An ELSTER übermitteln
+                    </Button>
+                  )}
+                </div>
+              </CardHeader>
+              <CardContent className="p-4">
+                {/* Kennzahlen */}
+                <div className="mb-4">
+                  <p className="mb-2 text-[10px] font-semibold uppercase tracking-wide text-muted-foreground">Kennzahlen (UStVA)</p>
+                  <div className="grid grid-cols-2 gap-2 sm:grid-cols-3 lg:grid-cols-6">
+                    <Kennzahl kz="81" label="19% Umsatz (netto)" value={currentVat.k81StandardNetCents} />
+                    <Kennzahl kz="86" label="7% Umsatz (netto)" value={currentVat.k86ReducedNetCents} />
+                    <Kennzahl kz="66" label="Steuerfrei §4" value={currentVat.k66TaxFreeCents} />
+                    <Kennzahl kz="83" label="Steuer 19%" value={currentVat.k83TaxStandardCents} />
+                    <Kennzahl kz="65" label="Steuer 7%" value={currentVat.k65TaxReducedCents} />
+                    <Kennzahl kz="37" label="Vorsteuer" value={currentVat.k37InputTaxCents} />
+                  </div>
+                </div>
+                {/* Calculation */}
+                <div className="space-y-1.5 rounded-md border border-border bg-muted/20 p-3 text-xs">
+                  <CalcRow label="Umsatzsteuer (Summe 83+65)" value={currentVat.outputTaxCents} />
+                  <CalcRow label="Abziehbare Vorsteuer (37)" value={currentVat.inputTaxCents} negative />
+                  <div className="mt-1 flex items-center justify-between border-t border-border pt-1.5 font-semibold">
+                    <span>Zahllast / Gutschrift</span>
+                    <span className={cn('tabular-nums', currentVat.payableCents < 0 && 'text-muted-foreground')}>
+                      {currentVat.payableCents < 0 ? '−' : ''}{formatEuro(Math.abs(currentVat.payableCents))}
+                    </span>
+                  </div>
+                </div>
+                {currentVat.notes && (
+                  <p className="mt-3 text-[11px] text-muted-foreground">{currentVat.notes}</p>
+                )}
+                <div className="mt-3 rounded-md border border-dashed border-border p-3 text-[11px] text-muted-foreground">
+                  <p className="font-medium text-foreground">ELSTER-Übermittlung (ERiC)</p>
+                  <p className="mt-1">Die Kennzahlen werden aus den gebuchten Rechnungen und Ausgaben berechnet (Ist-Versteuerung). Übermittlung via ERiC-Schnittstelle. Vor dem Absenden: Vorprüfung jeder Kennzahl mit Herkunftsnachweis.</p>
+                </div>
+              </CardContent>
+            </Card>
+          )}
+
+          {/* VAT history */}
+          <Card>
+            <CardHeader className="pb-2">
+              <CardTitle className="text-sm">Historie ({vat.history.length} Perioden)</CardTitle>
+            </CardHeader>
+            <CardContent className="p-0">
+              <div className="overflow-x-auto">
+                <table className="w-full text-sm">
+                  <thead className="border-y border-border bg-muted/40 text-left text-[11px] uppercase tracking-wide text-muted-foreground">
+                    <tr>
+                      <th className="px-4 py-2 font-medium">Periode</th>
+                      <th className="px-4 py-2 font-medium text-right">81 (19% netto)</th>
+                      <th className="px-4 py-2 font-medium text-right">37 (Vorsteuer)</th>
+                      <th className="px-4 py-2 font-medium text-right">Zahllast</th>
+                      <th className="px-4 py-2 font-medium">ELSTER-Ref</th>
+                      <th className="px-4 py-2 font-medium">Status</th>
+                    </tr>
+                  </thead>
+                  <tbody className="divide-y divide-border">
+                    {vat.history.map((v) => (
+                      <tr key={v.id} className="transition hover:bg-muted/40">
+                        <td className="px-4 py-2.5 text-xs font-medium">{MONTH_NAMES[v.periodMonth - 1]} {v.periodYear}</td>
+                        <td className="px-4 py-2.5 text-right text-xs tabular-nums">{formatEuro(v.k81StandardNetCents)}</td>
+                        <td className="px-4 py-2.5 text-right text-xs tabular-nums">{formatEuro(v.k37InputTaxCents)}</td>
+                        <td className="px-4 py-2.5 text-right text-xs font-semibold tabular-nums">{formatEuro(v.payableCents)}</td>
+                        <td className="px-4 py-2.5"><code className="text-[10px] font-mono text-muted-foreground">{v.elsterRef ?? '—'}</code></td>
+                        <td className="px-4 py-2.5">
+                          <Badge variant="outline" className={cn('text-[10px]', (VAT_STATUS_META[v.status] ?? VAT_STATUS_META.draft).cls)}>
+                            {(VAT_STATUS_META[v.status] ?? VAT_STATUS_META.draft).label}
+                          </Badge>
+                        </td>
+                      </tr>
+                    ))}
+                  </tbody>
+                </table>
+              </div>
+            </CardContent>
+          </Card>
+        </TabsContent>
+
+        {/* EÜR tab */}
+        <TabsContent value="eur" className="mt-4 space-y-4">
+          <div className="grid grid-cols-1 gap-4 lg:grid-cols-3">
+            <Card className="lg:col-span-2">
+              <CardHeader className="pb-2">
+                <CardTitle className="text-sm">Einnahmen vs. Ausgaben (6 Monate, netto)</CardTitle>
+              </CardHeader>
+              <CardContent>
+                <ResponsiveContainer width="100%" height={220}>
+                  <BarChart data={eur.months} margin={{ top: 4, right: 4, bottom: 0, left: -20 }}>
+                    <XAxis dataKey="label" tick={{ fontSize: 11, fill: 'var(--muted-foreground)' }} axisLine={false} tickLine={false} />
+                    <YAxis tick={{ fontSize: 11, fill: 'var(--muted-foreground)' }} axisLine={false} tickLine={false} tickFormatter={(v) => formatEuroCompact(v).replace(' €', '')} width={50} />
+                    <Tooltip
+                      cursor={{ fill: 'var(--muted)', opacity: 0.4 }}
+                      contentStyle={{ background: 'var(--popover)', border: '1px solid var(--border)', borderRadius: 'var(--radius)', fontSize: 12 }}
+                      formatter={(v: number, name: string) => [formatEuro(v), name === 'incomeCents' ? 'Einnahmen' : 'Ausgaben']}
+                    />
+                    <Bar dataKey="incomeCents" fill="var(--foreground)" radius={[3, 3, 0, 0]} />
+                    <Bar dataKey="costCents" fill="var(--muted-foreground)" fillOpacity={0.5} radius={[3, 3, 0, 0]} />
+                  </BarChart>
+                </ResponsiveContainer>
+              </CardContent>
+            </Card>
+
+            <Card>
+              <CardHeader className="pb-2">
+                <CardTitle className="text-sm">Gewinnverlauf</CardTitle>
+              </CardHeader>
+              <CardContent>
+                <ResponsiveContainer width="100%" height={220}>
+                  <LineChart data={eur.months} margin={{ top: 4, right: 4, bottom: 0, left: -20 }}>
+                    <CartesianGrid strokeDasharray="3 3" stroke="var(--border)" vertical={false} />
+                    <XAxis dataKey="label" tick={{ fontSize: 11, fill: 'var(--muted-foreground)' }} axisLine={false} tickLine={false} />
+                    <YAxis tick={{ fontSize: 11, fill: 'var(--muted-foreground)' }} axisLine={false} tickLine={false} tickFormatter={(v) => formatEuroCompact(v).replace(' €', '')} width={50} />
+                    <Tooltip
+                      contentStyle={{ background: 'var(--popover)', border: '1px solid var(--border)', borderRadius: 'var(--radius)', fontSize: 12 }}
+                      formatter={(v: number) => [formatEuro(v), 'Gewinn']}
+                    />
+                    <Line type="monotone" dataKey="profitCents" stroke="var(--foreground)" strokeWidth={2} dot={{ fill: 'var(--foreground)', r: 3 }} />
+                  </LineChart>
+                </ResponsiveContainer>
+              </CardContent>
+            </Card>
+          </div>
+
+          <div className="grid grid-cols-1 gap-4 lg:grid-cols-2">
+            <Card>
+              <CardHeader className="pb-2">
+                <CardTitle className="text-sm">EÜR-Summe (6 Monate)</CardTitle>
+              </CardHeader>
+              <CardContent className="space-y-1.5 text-xs">
+                <CalcRow label="Einnahmen (bezahlte Rechnungen, netto)" value={eur.totalIncome} />
+                <CalcRow label="Ausgaben (Aufwendungen, netto)" value={eur.totalCost} negative />
+                <div className="mt-1 flex items-center justify-between border-t border-border pt-1.5 font-semibold">
+                  <span>Gewinn (Einnahmen-Überschuss)</span>
+                  <span className="tabular-nums">{formatEuro(eur.totalProfit)}</span>
+                </div>
+              </CardContent>
+            </Card>
+
+            <Card>
+              <CardHeader className="pb-2">
+                <CardTitle className="text-sm">Ausgaben nach Kategorie</CardTitle>
+              </CardHeader>
+              <CardContent>
+                <div className="space-y-2">
+                  {eur.costsByCategory.map((c) => {
+                    const max = eur.costsByCategory[0]?.cents ?? 1
+                    const pct = Math.round((c.cents / max) * 100)
+                    return (
+                      <div key={c.category}>
+                        <div className="mb-1 flex items-center justify-between text-xs">
+                          <span className="font-medium">{CATEGORY_LABELS[c.category] ?? c.category}</span>
+                          <span className="tabular-nums text-muted-foreground">{formatEuro(c.cents)}</span>
+                        </div>
+                        <div className="h-1.5 w-full overflow-hidden rounded bg-muted">
+                          <div className="h-full rounded bg-foreground" style={{ width: `${pct}%` }} />
+                        </div>
+                      </div>
+                    )
+                  })}
+                </div>
+              </CardContent>
+            </Card>
+          </div>
+
+          <div className="rounded-md border border-dashed border-border p-3 text-[11px] text-muted-foreground">
+            <p className="font-medium text-foreground">EÜR (Einnahmen-Überschuss-Rechnung)</p>
+            <p className="mt-1">Für Freiberufler und Kleingewerbe (§ 4 Abs. 3 EStG). Einnahmen bei Ist-Versteuerung nach Zufluss, Ausgaben nach Abfluss. Jahres-EÜR mit AVEÜR an das Finanzamt (Anlage EÜR). AfA und pauschalen werden separat berechnet.</p>
+          </div>
+        </TabsContent>
+
+        {/* Bank reconciliation tab */}
+        <TabsContent value="bank" className="mt-4 space-y-4">
+          <div className="grid grid-cols-2 gap-4 sm:grid-cols-4">
+            <Card className="p-4">
+              <div className="flex items-center justify-between">
+                <p className="text-xs text-muted-foreground">Zugeordnet</p>
+                <CheckCircle2 className="size-3.5 text-muted-foreground" />
+              </div>
+              <p className="mt-1 text-xl font-semibold tabular-nums">{bank.stats.matched}</p>
+            </Card>
+            <Card className="p-4">
+              <div className="flex items-center justify-between">
+                <p className="text-xs text-muted-foreground">Vorgeschlagen</p>
+                <Link2 className="size-3.5 text-muted-foreground" />
+              </div>
+              <p className="mt-1 text-xl font-semibold tabular-nums">{bank.stats.suggested}</p>
+            </Card>
+            <Card className="p-4">
+              <div className="flex items-center justify-between">
+                <p className="text-xs text-muted-foreground">Zugänge</p>
+                <ArrowDownLeft className="size-3.5 text-muted-foreground" />
+              </div>
+              <p className="mt-1 text-xl font-semibold tabular-nums">{formatEuroCompact(bank.stats.inflowCents)}</p>
+            </Card>
+            <Card className="p-4">
+              <div className="flex items-center justify-between">
+                <p className="text-xs text-muted-foreground">Abgänge</p>
+                <ArrowUpRight className="size-3.5 text-muted-foreground" />
+              </div>
+              <p className="mt-1 text-xl font-semibold tabular-nums">{formatEuroCompact(bank.stats.outflowCents)}</p>
+            </Card>
+          </div>
+
+          <Card>
+            <CardHeader className="flex flex-row items-center justify-between pb-2">
+              <CardTitle className="text-sm">Bankbewegungen (CAMT.053 Import)</CardTitle>
+              <Button size="sm" variant="outline" className="h-7 gap-1.5 text-xs">
+                <Banknote className="size-3.5" />
+                CAMT.053 importieren
+              </Button>
+            </CardHeader>
+            <CardContent className="p-0">
+              <div className="overflow-x-auto">
+                <table className="w-full text-sm">
+                  <thead className="border-y border-border bg-muted/40 text-left text-[11px] uppercase tracking-wide text-muted-foreground">
+                    <tr>
+                      <th className="px-4 py-2 font-medium">Buchungstag</th>
+                      <th className="px-4 py-2 font-medium">Partner</th>
+                      <th className="px-4 py-2 font-medium">Verwendungszweck</th>
+                      <th className="px-4 py-2 font-medium text-right">Betrag</th>
+                      <th className="px-4 py-2 font-medium">Status</th>
+                      <th className="px-4 py-2 font-medium">Aktion</th>
+                    </tr>
+                  </thead>
+                  <tbody className="divide-y divide-border">
+                    {bank.transactions.map((tx) => {
+                      const isIncome = tx.amountCents > 0
+                      return (
+                        <tr key={tx.id} className="transition hover:bg-muted/40">
+                          <td className="px-4 py-2.5 text-xs">{formatDate(tx.bookingDate)}</td>
+                          <td className="px-4 py-2.5 text-xs">
+                            <p className="font-medium">{tx.partnerName ?? '—'}</p>
+                            {tx.partnerIban && <p className="text-[10px] font-mono text-muted-foreground">{tx.partnerIban}</p>}
+                          </td>
+                          <td className="px-4 py-2.5">
+                            <p className="truncate text-xs">{tx.purpose ?? tx.reference ?? '—'}</p>
+                            {tx.matchReason && <p className="text-[10px] text-muted-foreground">{tx.matchReason}</p>}
+                          </td>
+                          <td className={cn('px-4 py-2.5 text-right text-xs font-semibold tabular-nums', isIncome ? 'text-foreground' : 'text-muted-foreground')}>
+                            {isIncome ? '+' : ''}{formatEuro(tx.amountCents)}
+                          </td>
+                          <td className="px-4 py-2.5">
+                            <Badge variant="outline" className={cn(
+                              'text-[10px]',
+                              tx.matchedStatus === 'matched' && 'border-foreground/40',
+                              tx.matchedStatus === 'suggested' && 'border-foreground/30',
+                            )}>
+                              {tx.matchedStatus === 'matched' ? 'Zugeordnet' : tx.matchedStatus === 'suggested' ? 'Vorschlag' : 'Offen'}
+                            </Badge>
+                          </td>
+                          <td className="px-4 py-2.5">
+                            {tx.matchedStatus === 'suggested' && (
+                              <Button
+                                size="sm"
+                                className="h-7 gap-1 text-[11px]"
+                                onClick={() => matchTx(tx.id, 'demo')}
+                              >
+                                <CheckCircle2 className="size-3" />Zuordnen
+                              </Button>
+                            )}
+                            {tx.matchedStatus === 'unmatched' && (
+                              <span className="text-[10px] text-muted-foreground">—</span>
+                            )}
+                            {tx.matchedStatus === 'matched' && (
+                              <CheckCircle2 className="size-4 text-foreground" />
+                            )}
+                          </td>
+                        </tr>
+                      )
+                    })}
+                  </tbody>
+                </table>
+              </div>
+            </CardContent>
+          </Card>
+        </TabsContent>
+
+        {/* Dunning tab */}
+        <TabsContent value="dunning" className="mt-4 space-y-4">
+          <div className="grid grid-cols-1 gap-4 lg:grid-cols-2">
+            <Card>
+              <CardHeader className="pb-2">
+                <CardTitle className="flex items-center gap-2 text-sm">
+                  <AlertTriangle className="size-3.5 text-muted-foreground" />
+                  Überfällige Rechnungen ({dunning.overdue.length})
+                </CardTitle>
+              </CardHeader>
+              <CardContent className="space-y-2">
+                {dunning.overdue.length === 0 && (
+                  <p className="py-6 text-center text-xs text-muted-foreground">Keine überfälligen Rechnungen.</p>
+                )}
+                {dunning.overdue.map((inv) => (
+                  <div key={inv.id} className="rounded-md border border-border p-2.5">
+                    <div className="flex items-center justify-between">
+                      <code className="text-[11px] font-mono">{inv.number}</code>
+                      <Badge variant="outline" className="text-[10px]">{inv.daysOverdue} d überfällig</Badge>
+                    </div>
+                    <p className="mt-1 truncate text-xs">{inv.companyName}</p>
+                    <div className="mt-1 flex items-center justify-between">
+                      <span className="text-[10px] text-muted-foreground">Fällig: {formatDate(inv.dueDate)}</span>
+                      <span className="text-xs font-semibold tabular-nums">{formatEuro(inv.grossCents)}</span>
+                    </div>
+                  </div>
+                ))}
+              </CardContent>
+            </Card>
+
+            <Card>
+              <CardHeader className="pb-2">
+                <CardTitle className="text-sm">Mahnlauf-Historie ({dunning.runs.length})</CardTitle>
+              </CardHeader>
+              <CardContent className="space-y-2">
+                {dunning.runs.length === 0 && (
+                  <p className="py-6 text-center text-xs text-muted-foreground">Keine Mahnungen versendet.</p>
+                )}
+                {dunning.runs.map((run) => (
+                  <div key={run.id} className="rounded-md border border-border p-2.5">
+                    <div className="flex items-center justify-between">
+                      <Badge variant="outline" className="text-[10px]">Mahnstufe {run.level}</Badge>
+                      <span className="text-[10px] text-muted-foreground">{formatDateTime(run.sentAt)}</span>
+                    </div>
+                    <p className="mt-1 truncate text-xs">{run.invoice.company.name} · <code className="font-mono text-[10px]">{run.invoice.number}</code></p>
+                    {run.feesCents > 0 && (
+                      <p className="mt-1 text-[10px] text-muted-foreground">Mahngebühren: {formatEuro(run.feesCents)}</p>
+                    )}
+                  </div>
+                ))}
+              </CardContent>
+            </Card>
+          </div>
+
+          <div className="rounded-md border border-dashed border-border p-3 text-[11px] text-muted-foreground">
+            <p className="font-medium text-foreground">Mahnwesen (3 Stufen)</p>
+            <p className="mt-1">Stufe 1: Zahlungserinnerung (kostenlos) · Stufe 2: Mahnung mit Gebühr (2,50 €) · Stufe 3: Letzte Mahnung + Verzugszinsen (§ 288 BGB, 5 % p.a.). Nach Stufe 3: automatische Suspendierung verknüpfter Lizenzen (konfigurierbar).</p>
+          </div>
+        </TabsContent>
+      </Tabs>
+    </div>
+  )
+}
+
+function Kennzahl({ kz, label, value }: { kz: string; label: string; value: number }) {
+  return (
+    <div className="rounded-md border border-border p-2">
+      <div className="flex items-center justify-between">
+        <code className="text-[10px] font-mono font-bold">{kz}</code>
+        <span className="text-[9px] text-muted-foreground">{label}</span>
+      </div>
+      <p className="mt-1 text-sm font-semibold tabular-nums">{formatEuro(value)}</p>
+    </div>
+  )
+}
+
+function CalcRow({ label, value, negative }: { label: string; value: number; negative?: boolean }) {
+  return (
+    <div className="flex items-center justify-between">
+      <span className="text-muted-foreground">{label}</span>
+      <span className="tabular-nums">{negative ? '−' : ''}{formatEuro(value)}</span>
+    </div>
+  )
+}

src/components/aos/views/settings.tsx

@@ -42,6 +42,7 @@ const MODULE_META: Record<string, { label: string; desc: string; phase: string }
   expenses: { label: 'Ausgaben', desc: 'Belastbare Posten, Wiederkehrendes, DATEV-Export.', phase: 'Phase 5' },
   estimates: { label: 'Angebote', desc: 'Quotes mit Positionen, Akzeptanz → Projekt, → Rechnung.', phase: 'Phase 5' },
   support: { label: 'Support', desc: 'Ticket-Inbox, SLA-Timer, AI-Summary & Antwort-Vorschläge.', phase: 'Phase 6' },
+  accounting: { label: 'Buchhaltung', desc: 'USt-Voranmeldung (ELSTER), EÜR, Bankabgleich, Mahnwesen.', phase: 'Phase 6' },
   'sales-docs': { label: 'Angebote & Verträge', desc: 'Angebote, Auftragsbestätigung, Vertragstemplates.', phase: 'Phase 5' },
   finance: { label: 'Finanzen', desc: 'Rechnungen, E-Rechnung, Mahnwesen, DATEV.', phase: 'Phase 5' },
   reporting: { label: 'Reporting', desc: 'Dashboards: Pipeline, Auslastung, MRR (geplant).', phase: 'Later' },

src/lib/seed.ts

@@ -624,6 +624,49 @@ async function main() {
   await db.auditLog.create({ data: { actor: 'sven@nordlicht.digital', action: 'estimate.send', entity: 'Estimate', entityId: 'seed', after: '{"status":"sent"}', hash: 'sha256:' + Math.random().toString(36).slice(2) } })
   await db.auditLog.create({ data: { actor: 'sven@nordlicht.digital', action: 'estimate.accept', entity: 'Estimate', entityId: 'seed', after: '{"status":"accepted","projectId":"created"}', hash: 'sha256:' + Math.random().toString(36).slice(2) } })
 
+  // --- Accounting: Bank transactions (CAMT.053 style) ---------------------
+  const bankTx = [
+    { amountCents: CENTS(5400), bookingDate: daysFromNow(-1), valueDate: daysFromNow(-1), partnerName: 'Nordwind Logistik GmbH', partnerIban: 'DE89 3704 0044 0532 0130 00', reference: 'RE-2026-0039', purpose: 'SEPA-Überweisung RE-2026-0039', matchedStatus: 'suggested', matchReason: 'Referenz matched RE-2026-0039, Betrag exakt' },
+    { amountCents: CENTS(420), bookingDate: daysFromNow(-3), valueDate: daysFromNow(-3), partnerName: 'HanseMöbel Manufaktur GmbH', partnerIban: 'DE12 5001 0517 0000 0000 00', reference: 'RE-2026-0040', purpose: 'Wartungspauschale Oktober', matchedStatus: 'suggested', matchReason: 'Referenz matched, Betrag +/- 0,02€ Toleranz' },
+    { amountCents: -CENTS(89), bookingDate: daysFromNow(-2), valueDate: daysFromNow(-2), partnerName: 'Cloudflare Inc.', partnerIban: null, reference: 'CC-2026-5512', purpose: 'Cloudflare Pro Abonnement', matchedStatus: 'unmatched' },
+    { amountCents: -CENTS(142), bookingDate: daysFromNow(-4), valueDate: daysFromNow(-4), partnerName: 'Deutsche Bahn AG', partnerIban: null, reference: 'DB-2026-8841', purpose: 'Hamburg → Berlin ICE', matchedStatus: 'unmatched' },
+    { amountCents: CENTS(8800), bookingDate: daysFromNow(-12), valueDate: daysFromNow(-11), partnerName: 'TechStart UG', partnerIban: 'DE45 1004 0000 0123 4567 89', reference: 'RE-2026-0036', purpose: 'Rechnung RE-2026-0036 SaaS MVP', matchedStatus: 'matched', matchReason: 'Manuell zugeordnet' },
+    { amountCents: -CENTS(44), bookingDate: daysFromNow(-25), valueDate: daysFromNow(-25), partnerName: 'GitHub Inc.', partnerIban: null, reference: 'GH-TEAM-2026', purpose: 'GitHub Team 10 Seats', matchedStatus: 'unmatched' },
+    { amountCents: -CENTS(899), bookingDate: daysFromNow(-8), valueDate: daysFromNow(-8), partnerName: 'JetBrains s.r.o.', partnerIban: null, reference: 'JB-2026-APPPACK', purpose: 'All Products Pack 5 Seats', matchedStatus: 'unmatched' },
+    { amountCents: CENTS(1500), bookingDate: daysFromNow(-30), valueDate: daysFromNow(-29), partnerName: 'Nordwind Logistik GmbH', partnerIban: 'DE89 3704 0044 0532 0130 00', reference: 'RE-2026-0035', purpose: 'Abschlagszahlung Projekt', matchedStatus: 'matched', matchReason: 'Manuell zugeordnet' },
+    { amountCents: -CENTS(180), bookingDate: daysFromNow(-3), valueDate: daysFromNow(-3), partnerName: 'Sectigo', partnerIban: null, reference: 'SC-WILDCARD-2026', purpose: 'SSL Wildcard-Zertifikat', matchedStatus: 'unmatched' },
+    { amountCents: -CENTS(67), bookingDate: daysFromNow(-18), valueDate: daysFromNow(-18), partnerName: 'Otto Office GmbH', partnerIban: null, reference: 'OO-2026-Q4', purpose: 'Büromaterial Q4', matchedStatus: 'unmatched' },
+  ]
+  for (const t of bankTx) {
+    await db.bankTransaction.create({ data: t })
+  }
+
+  // --- Accounting: VAT returns (Umsatzsteuer-Voranmeldung) -----------------
+  // Past 3 months computed from invoices (mocked with realistic Kennzahlen)
+  const vatReturns = [
+    { periodYear: 2026, periodMonth: 7, periodType: 'monthly', status: 'accepted', k81StandardNetCents: CENTS(4800), k86ReducedNetCents: 0, k66TaxFreeCents: 0, k83TaxStandardCents: CENTS(912), k65TaxReducedCents: 0, k37InputTaxCents: CENTS(180), outputTaxCents: CENTS(912), inputTaxCents: CENTS(180), payableCents: CENTS(732), submittedAt: daysFromNow(-85), elsterRef: 'ERiC-2026-07-NORDLICHT-0001', acceptedAt: daysFromNow(-83) },
+    { periodYear: 2026, periodMonth: 8, periodType: 'monthly', status: 'accepted', k81StandardNetCents: CENTS(6200), k86ReducedNetCents: 0, k66TaxFreeCents: 0, k83TaxStandardCents: CENTS(1178), k65TaxReducedCents: 0, k37InputTaxCents: CENTS(240), outputTaxCents: CENTS(1178), inputTaxCents: CENTS(240), payableCents: CENTS(938), submittedAt: daysFromNow(-55), elsterRef: 'ERiC-2026-08-NORDLICHT-0002', acceptedAt: daysFromNow(-53) },
+    { periodYear: 2026, periodMonth: 9, periodType: 'monthly', status: 'accepted', k81StandardNetCents: CENTS(5400), k86ReducedNetCents: 0, k66TaxFreeCents: 0, k83TaxStandardCents: CENTS(1026), k65TaxReducedCents: 0, k37InputTaxCents: CENTS(310), outputTaxCents: CENTS(1026), inputTaxCents: CENTS(310), payableCents: CENTS(716), submittedAt: daysFromNow(-25), elsterRef: 'ERiC-2026-09-NORDLICHT-0003', acceptedAt: daysFromNow(-23) },
+    // current month — computed but not yet submitted
+    { periodYear: 2026, periodMonth: 10, periodType: 'monthly', status: 'computed', k81StandardNetCents: CENTS(7200), k86ReducedNetCents: 0, k66TaxFreeCents: 0, k83TaxStandardCents: CENTS(1368), k65TaxReducedCents: 0, k37InputTaxCents: CENTS(420), outputTaxCents: CENTS(1368), inputTaxCents: CENTS(420), payableCents: CENTS(948) },
+  ]
+  for (const v of vatReturns) {
+    await db.vatReturn.create({ data: v })
+  }
+
+  // --- Dunning runs (Mahnwesen) ---------------------------------------------
+  // the overdue TechStart invoice RE-2026-0036 got a level 1 dunning
+  const overdueInv = await db.invoice.findFirst({ where: { status: 'overdue' } })
+  if (overdueInv) {
+    await db.dunningRun.create({ data: { invoiceId: overdueInv.id, level: 1, status: 'sent', feesCents: CENTS(5), sentAt: daysFromNow(-7) } })
+  }
+
+  // audit entries for accounting
+  await db.auditLog.create({ data: { actor: 'nora@nordlicht.digital', action: 'vat.compute', entity: 'VatReturn', entityId: 'seed', after: '{"period":"2026-10","payable":94800}', hash: 'sha256:' + Math.random().toString(36).slice(2) } })
+  await db.auditLog.create({ data: { actor: 'nora@nordlicht.digital', action: 'vat.submit:elster', entity: 'VatReturn', entityId: 'seed', after: '{"elsterRef":"ERiC-2026-09","status":"accepted"}', hash: 'sha256:' + Math.random().toString(36).slice(2) } })
+  await db.auditLog.create({ data: { actor: 'nora@nordlicht.digital', action: 'bank.import:camt053', entity: 'BankTransaction', entityId: 'seed', after: '{"count":10,"batch":"camt-2026-10"}', hash: 'sha256:' + Math.random().toString(36).slice(2) } })
+  await db.auditLog.create({ data: { actor: 'nora@nordlicht.digital', action: 'bank.match:invoice', entity: 'BankTransaction', entityId: 'seed', after: '{"invoiceId":"matched","status":"matched"}', hash: 'sha256:' + Math.random().toString(36).slice(2) } })
+
   console.log('Seed complete.')
 }
 

src/store/aos.ts

@@ -14,6 +14,7 @@ export type ViewId =
   | 'contracts'
   | 'expenses'
   | 'finance'
+  | 'accounting'
   | 'audit'
   | 'reporting'
   | 'settings'