db395977-b1fb-4bf5-89ba-32fa96701360

src/app/api/aos/expenses/[id]/route.ts

@@ -92,54 +92,19 @@ export async function PATCH(
   }
 }
 
-// DELETE /api/aos/expenses/[id] — delete an expense.
+// DELETE /api/aos/expenses/[id] — DISABLED (GoBD).
 //
-// Cascade policy:
-//  - DATEV-exported expenses cannot be deleted (GoBD lock). Returns 409.
-//  - Expenses already converted to an invoice cannot be deleted. Returns 409.
-//  - Otherwise hard delete — expenses are typically just bookkeeping drafts
-//    and don't have downstream FKs.
-export async function DELETE(
-  _req: Request,
-  { params }: { params: Promise<{ id: string }> }
-) {
-  try {
-    const { id } = await params
-    const existing = await db.expense.findUnique({ where: { id } })
-    if (!existing) {
-      return NextResponse.json({ error: 'expense not found' }, { status: 404 })
-    }
-
-    if (existing.datevExported) {
+// Expenses are accounting records. Per GoBD they may be STORNO'd (reversed)
+// but never deleted. Use the dedicated storno flow at
+// PATCH /api/aos/expenses/[id]/storno instead — it sets status='rejected',
+// records a storno reason, and writes an AuditLog entry. The expense row is
+// retained indefinitely. DATEV-exported expenses are fully locked.
+export async function DELETE() {
   return NextResponse.json(
-        { error: 'expense is DATEV-exported and cannot be deleted (GoBD)' },
-        { status: 409 }
-      )
-    }
-    if (existing.status === 'invoiced' || existing.convertedInvoiceId) {
-      return NextResponse.json(
-        { error: 'expense already converted to an invoice — cancel the invoice first' },
-        { status: 409 }
-      )
-    }
-
-    await db.expense.delete({ where: { id } })
-
-    await db.auditLog.create({
-      data: {
-        actor: 'admin:ui',
-        action: 'expense:delete',
-        entity: 'Expense',
-        entityId: id,
-        before: JSON.stringify(existing),
-        after: JSON.stringify({ deleted: true }),
-        hash: 'sha256:' + Math.random().toString(36).slice(2),
+    {
+      error: 'Ausgaben können nicht gelöscht werden (GoBD). Bitte über „Storno“ stornieren.',
+      useInstead: 'PATCH /api/aos/expenses/[id]/storno',
     },
-    })
-
-    return NextResponse.json({ ok: true, deleted: true, id })
-  } catch (err) {
-    const msg = err instanceof Error ? err.message : 'internal server error'
-    return NextResponse.json({ error: msg }, { status: 500 })
-  }
+    { status: 405 }
+  )
 }

src/app/api/aos/expenses/[id]/storno/route.ts

@@ -0,0 +1,107 @@
+import { NextResponse } from 'next/server'
+import { z } from 'zod'
+import { db } from '@/lib/db'
+
+export const dynamic = 'force-dynamic'
+
+const stornoSchema = z.object({
+  reason: z.string().min(1).max(500),
+})
+
+// PATCH /api/aos/expenses/[id]/storno — Storno (GoBD reversal).
+//
+// Expenses are accounting records: they may be STORNO'd (reversed) but never
+// deleted. Storno sets status='rejected' and records the reason + timestamp.
+// The original expense row is retained indefinitely for GoBD retention.
+//
+// Guard rails:
+//  - DATEV-exported expenses are fully locked (immutable, § 146 AO). 409.
+//  - Expenses already converted to an invoice cannot be storno'd directly —
+//    the invoice must be storno'd instead (the booking flows from there). 409.
+//  - Already-rejected expenses return 409 (idempotent: no double-storno).
+//
+// Audit: writes an AuditLog entry with action='expense.storno' capturing
+// before/after + reason. This is the durable record of the reversal.
+export async function PATCH(
+  req: Request,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  try {
+    const { id } = await params
+    const parsed = stornoSchema.safeParse(await req.json().catch(() => ({})))
+    if (!parsed.success) {
+      return NextResponse.json(
+        { error: 'Storno-Grund erforderlich', details: parsed.error.flatten() },
+        { status: 400 }
+      )
+    }
+    const { reason } = parsed.data
+
+    const existing = await db.expense.findUnique({ where: { id } })
+    if (!existing) {
+      return NextResponse.json({ error: 'expense not found' }, { status: 404 })
+    }
+
+    // GoBD lock: DATEV-exported records are immutable.
+    if (existing.datevExported) {
+      return NextResponse.json(
+        { error: 'Ausgabe ist DATEV-exportiert und gesperrt (GoBD § 146 AO) — Storno nicht möglich.' },
+        { status: 409 }
+      )
+    }
+
+    // If already invoiced, the booking lives on the invoice — storno the invoice.
+    if (existing.status === 'invoiced' || existing.convertedInvoiceId) {
+      return NextResponse.json(
+        { error: 'Ausgabe bereits in eine Rechnung umgewandelt — bitte die Rechnung stornieren.' },
+        { status: 409 }
+      )
+    }
+
+    // Idempotent: already storno'd.
+    if (existing.status === 'rejected') {
+      return NextResponse.json(
+        { error: 'Ausgabe ist bereits storniert.' },
+        { status: 409 }
+      )
+    }
+
+    const now = new Date()
+    const updated = await db.expense.update({
+      where: { id },
+      data: { status: 'rejected' },
+    })
+
+    await db.auditLog.create({
+      data: {
+        actor: 'admin:ui',
+        action: 'expense.storno',
+        entity: 'Expense',
+        entityId: id,
+        before: JSON.stringify({
+          status: existing.status,
+          description: existing.description,
+          amountCents: existing.amountCents,
+          vendor: existing.vendor,
+        }),
+        after: JSON.stringify({
+          status: 'rejected',
+          stornoReason: reason,
+          stornoAt: now,
+        }),
+        hash: 'sha256:' + Math.random().toString(36).slice(2),
+      },
+    })
+
+    return NextResponse.json({
+      ok: true,
+      expense: updated,
+      stornoReason: reason,
+      stornoAt: now,
+      message: 'Ausgabe storniert (GoBD). Datensatz bleibt für Aufbewahrung erhalten.',
+    })
+  } catch (err) {
+    const msg = err instanceof Error ? err.message : 'internal server error'
+    return NextResponse.json({ error: msg }, { status: 500 })
+  }
+}

src/app/api/aos/licenses/[id]/route.ts

@@ -1,84 +1,20 @@
 import { NextResponse } from 'next/server'
-import { db } from '@/lib/db'
 
 export const dynamic = 'force-dynamic'
 
-// DELETE /api/aos/licenses/[id] — hard-delete a license.
+// DELETE /api/aos/licenses/[id] — DISABLED (GoBD).
 //
-// Cascade policy: a license may only be hard-deleted when:
-//  - it has NO activations, AND
-//  - it has NO linked instance (License 1:1 Instance), AND
-//  - it has NO child module licenses (parentId === this id), AND
-//  - it is in status 'cancelled' (cancelled licenses that have reached their
-//    effective date are safe to remove from active bookkeeping).
-//
-// Otherwise the call returns 409 with the dependency counts.
-//
-// GoBD: if the license has been issued, activated, or used to bill a
-// customer, do NOT delete — cancel (cancel/route.ts) keeps the audit record.
-// This endpoint exists for genuine cleanup (e.g. demo licenses that never
-// started a subscription, or test fixtures).
-export async function DELETE(
-  _req: Request,
-  { params }: { params: Promise<{ id: string }> }
-) {
-  try {
-    const { id } = await params
-    const existing = await db.license.findUnique({ where: { id } })
-    if (!existing) {
-      return NextResponse.json({ error: 'license not found' }, { status: 404 })
-    }
-
-    const [activations, instances, modules] = await Promise.all([
-      db.licenseActivation.count({ where: { licenseId: id } }),
-      db.instance.count({ where: { licenseId: id } }),
-      db.license.count({ where: { parentId: id } }),
-    ])
-
-    const dependencies: Record<string, number> = { activations, instances, modules }
-    const totalDeps = Object.values(dependencies).reduce((s, n) => s + n, 0)
-
-    if (totalDeps > 0) {
+// Licenses carry billing/subscription data and are accounting records.
+// Per GoBD they may be CANCELLED but never deleted. Use the dedicated
+// cancel flow at PATCH /api/aos/licenses/[id]/cancel instead — it sets
+// status='cancelled', records cancellationEffectiveAt, and writes an
+// AuditLog entry. The license row is retained indefinitely.
+export async function DELETE() {
   return NextResponse.json(
     {
-          error: 'license has related records — cancel the license instead of deleting it',
-          dependencies,
-          total: totalDeps,
+      error: 'Lizenzen können nicht gelöscht werden (GoBD). Bitte über „Kündigen“ stornieren.',
+      useInstead: 'PATCH /api/aos/licenses/[id]/cancel',
     },
-        { status: 409 }
+    { status: 405 }
   )
 }
-
-    // Only allow deletion when the license is already cancelled or never started.
-    // Active/trial/suspended licenses must go through the cancel flow.
-    if (
-      existing.status !== 'cancelled' &&
-      existing.status !== 'revoked' &&
-      existing.status !== 'expired'
-    ) {
-      return NextResponse.json(
-        { error: `license is ${existing.status} — cancel before deleting (GoBD retention)` },
-        { status: 409 }
-      )
-    }
-
-    await db.license.delete({ where: { id } })
-
-    await db.auditLog.create({
-      data: {
-        actor: 'admin:ui',
-        action: 'license:delete',
-        entity: 'License',
-        entityId: id,
-        before: JSON.stringify({ key: existing.key, status: existing.status, product: existing.product }),
-        after: JSON.stringify({ deleted: true }),
-        hash: 'sha256:' + Math.random().toString(36).slice(2),
-      },
-    })
-
-    return NextResponse.json({ ok: true, deleted: true, id })
-  } catch (err) {
-    const msg = err instanceof Error ? err.message : 'internal server error'
-    return NextResponse.json({ error: msg }, { status: 500 })
-  }
-}

src/components/aos/crud/delete-dialog.tsx

@@ -37,7 +37,10 @@ interface DeleteDialogProps {
 // still has related records that block deletion — we render that list
 // inside the dialog so the user knows exactly what to clean up first.
 //
-// GoBD: callers must NOT use this for invoices (no DELETE endpoint exists).
+// GoBD RULE — accounting entities must NOT use this dialog:
+//   Invoices, Expenses, Licenses, Kassenbuch, Belege, Buchungssätze.
+//   Those are cancel/storno-only (retained indefinitely). Only non-accounting
+//   entities (Company, Deal, Project, Ticket, Instance, Repo, …) may hard-delete.
 export function DeleteDialog({
   open,
   onOpenChange,

src/components/aos/views/expenses.tsx

@@ -11,7 +11,7 @@ import {
   Receipt,
   TrendingUp,
   Pencil,
-  Trash2,
+  Ban,
 } from 'lucide-react'
 import { useFetch } from '@/hooks/use-fetch'
 import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
@@ -19,13 +19,22 @@ 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 {
+  Dialog,
+  DialogContent,
+  DialogDescription,
+  DialogFooter,
+  DialogHeader,
+  DialogTitle,
+} from '@/components/ui/dialog'
+import { Textarea } from '@/components/ui/textarea'
+import { Label } from '@/components/ui/label'
 import { PageHeader } from '../primitives'
 import { formatEuro, formatEuroCompact, formatDate, daysUntil } from '@/lib/format'
 import { cn } from '@/lib/utils'
 import { toast } from 'sonner'
 import { Bar, BarChart, ResponsiveContainer, Tooltip, XAxis, YAxis, Cell } from 'recharts'
 import { ExpenseFormDialog, type ExpenseFormValue } from '../crud/expense-form-dialog'
-import { DeleteDialog } from '../crud/delete-dialog'
 
 interface Expense {
   id: string
@@ -87,7 +96,7 @@ export function ExpensesView() {
   const [converting, setConverting] = useState<string | null>(null)
   const [dialogOpen, setDialogOpen] = useState(false)
   const [editTarget, setEditTarget] = useState<ExpenseFormValue | null>(null)
-  const [deleteTarget, setDeleteTarget] = useState<Expense | null>(null)
+  const [stornoTarget, setStornoTarget] = useState<Expense | null>(null)
 
   // Companies + projects needed for the create/edit dialog (project linking).
   const { data: crmData } = useFetch<{ companies: { id: string; name: string }[] } | null>('/api/aos/crm')
@@ -207,7 +216,7 @@ export function ExpensesView() {
                       const st = STATUS_META[e.status] ?? STATUS_META.recorded
                       const canConvert = e.billable && e.status !== 'invoiced' && e.companyName
                       const canEdit = !e.datevExported && e.status !== 'invoiced'
-                      const canDelete = !e.datevExported && e.status !== 'invoiced'
+                      const canStorno = !e.datevExported && e.status !== 'invoiced' && e.status !== 'rejected'
                       return (
                         <tr key={e.id} className="group transition hover:bg-muted/40">
                           <td className="px-4 py-2.5"><code className="font-mono text-[11px]">{e.number}</code></td>
@@ -258,14 +267,14 @@ export function ExpensesView() {
                                   <Pencil className="size-3.5" />
                                 </button>
                               )}
-                              {canDelete && (
+                              {canStorno && (
                                 <button
                                   type="button"
-                                  onClick={() => setDeleteTarget(e)}
+                                  onClick={() => setStornoTarget(e)}
                                   className="rounded p-1 text-muted-foreground opacity-0 transition group-hover:opacity-100 hover:bg-muted hover:text-foreground"
-                                  title="Löschen"
+                                  title="Storno (GoBD)"
                                 >
-                                  <Trash2 className="size-3.5" />
+                                  <Ban className="size-3.5" />
                                 </button>
                               )}
                             </div>
@@ -370,20 +379,115 @@ export function ExpensesView() {
         onSaved={refetch}
       />
 
-      {deleteTarget && (
-        <DeleteDialog
-          open={!!deleteTarget}
-          onOpenChange={(o) => !o && setDeleteTarget(null)}
-          entityLabel="Ausgabe"
-          entityName={deleteTarget.description}
-          endpoint={`/api/aos/expenses/${deleteTarget.id}`}
-          onDeleted={refetch}
+      <StornoDialog
+        expense={stornoTarget}
+        onOpenChange={(o) => !o && setStornoTarget(null)}
+        onDone={refetch}
       />
-      )}
     </div>
   )
 }
 
+// ---------------------------------------------------------------------------
+// StornoDialog — GoBD reversal of an expense (cancel, not delete).
+// Calls PATCH /api/aos/expenses/[id]/storno with a reason. The expense row is
+// retained (status='rejected'); an AuditLog entry is the durable record.
+// ---------------------------------------------------------------------------
+function StornoDialog({
+  expense,
+  onOpenChange,
+  onDone,
+}: {
+  expense: Expense | null
+  onOpenChange: (o: boolean) => void
+  onDone: () => void
+}) {
+  const [reason, setReason] = useState('')
+  const [busy, setBusy] = useState(false)
+
+  const reset = () => setReason('')
+
+  const commit = async () => {
+    if (!expense) return
+    if (reason.trim().length < 3) {
+      toast.error('Bitte einen Storno-Grund angeben (mind. 3 Zeichen).')
+      return
+    }
+    setBusy(true)
+    const t = toast.loading('Ausgabe wird storniert…')
+    try {
+      const r = await fetch(`/api/aos/expenses/${expense.id}/storno`, {
+        method: 'PATCH',
+        headers: { 'content-type': 'application/json' },
+        body: JSON.stringify({ reason: reason.trim() }),
+      })
+      const res = await r.json()
+      if (!r.ok) throw new Error(res.error || 'Storno fehlgeschlagen')
+      toast.success(res.message ?? 'Ausgabe storniert (GoBD)', { id: t, duration: 5000 })
+      onOpenChange(false)
+      reset()
+      onDone()
+    } catch (err) {
+      toast.error(err instanceof Error ? err.message : 'Storno fehlgeschlagen', { id: t })
+    } finally {
+      setBusy(false)
+    }
+  }
+
+  return (
+    <Dialog
+      open={!!expense}
+      onOpenChange={(o) => {
+        if (!o) reset()
+        onOpenChange(o)
+      }}
+    >
+      <DialogContent className="sm:max-w-md">
+        <DialogHeader>
+          <DialogTitle className="flex items-center gap-2">
+            <Ban className="size-4 text-muted-foreground" />
+            Ausgabe stornieren
+          </DialogTitle>
+          <DialogDescription>
+            {expense?.number} — {expense?.description}
+          </DialogDescription>
+        </DialogHeader>
+        <div className="space-y-2">
+          <Label htmlFor="storno-reason" className="text-xs">
+            Storno-Grund <span className="text-muted-foreground">(GoBD — wird im Audit-Log protokolliert)</span>
+          </Label>
+          <Textarea
+            id="storno-reason"
+            value={reason}
+            onChange={(e) => setReason(e.target.value)}
+            placeholder="z. B. Doppelte Buchung, falscher Betrag, Lieferung storniert…"
+            rows={3}
+            disabled={busy}
+          />
+          <p className="text-[11px] text-muted-foreground">
+            Die Ausgabe wird auf „Abgelehnt“ gesetzt. Der Datensatz bleibt gemäß GoBD erhalten und wird
+            nicht gelöscht. DATEV-exportierte Ausgaben sind gesperrt.
+          </p>
+        </div>
+        <DialogFooter className="gap-2">
+          <Button variant="ghost" size="sm" disabled={busy} onClick={() => onOpenChange(false)}>
+            Abbrechen
+          </Button>
+          <Button
+            size="sm"
+            disabled={busy || reason.trim().length < 3}
+            onClick={() => void commit()}
+            className="gap-1.5 bg-foreground text-background hover:bg-foreground/90"
+          >
+            {busy ? <Loader2 className="size-3.5 animate-spin" /> : <Ban className="size-3.5" />}
+            Storno
+          </Button>
+        </DialogFooter>
+      </DialogContent>
+    </Dialog>
+  )
+}
+
 // Convert an Expense (view shape) into the form's value shape.
 function expenseToForm(e: Expense): ExpenseFormValue {
   return {

src/components/aos/views/licenses.tsx

@@ -19,7 +19,6 @@ import {
   FlaskConical,
   Loader2,
   CircleDollarSign,
-  Trash2,
 } from 'lucide-react'
 import { useFetch } from '@/hooks/use-fetch'
 import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
@@ -51,7 +50,6 @@ import { PageHeader } from '../primitives'
 import { formatEuro, formatEuroCompact, formatDate, formatRelative, daysUntil } from '@/lib/format'
 import { cn } from '@/lib/utils'
 import { toast } from 'sonner'
-import { DeleteDialog } from '../crud/delete-dialog'
 
 // ---------------------------------------------------------------------------
 // Types
@@ -199,7 +197,6 @@ export function LicensesView() {
   const [createOpen, setCreateOpen] = useState(false)
   const [suspendTarget, setSuspendTarget] = useState<License | null>(null)
   const [cancelTarget, setCancelTarget] = useState<License | null>(null)
-  const [deleteTarget, setDeleteTarget] = useState<License | null>(null)
   const [filter, setFilter] = useState<FilterKey>('all')
 
   if (loading || !data) {
@@ -353,7 +350,6 @@ export function LicensesView() {
                           onSuspend={(lic) => setSuspendTarget(lic)}
                           onCancel={(lic) => setCancelTarget(lic)}
                           onPromote={handlePromote}
-                          onDelete={(lic) => setDeleteTarget(lic)}
                         />
                       ))
                     )}
@@ -475,17 +471,6 @@ export function LicensesView() {
         onOpenChange={(o) => !o && setCancelTarget(null)}
         onDone={refetch}
       />
-      {deleteTarget && (
-        <DeleteDialog
-          open={!!deleteTarget}
-          onOpenChange={(o) => !o && setDeleteTarget(null)}
-          entityLabel="Lizenz"
-          entityName={deleteTarget.key}
-          endpoint={`/api/aos/licenses/${deleteTarget.id}`}
-          description="Gekündigte Lizenzen ohne Aktivierungen, Instanzen oder Module können gelöscht werden. Audit-Log wird geschrieben (GoBD)."
-          onDeleted={refetch}
-        />
-      )}
     </div>
   )
 }
@@ -499,13 +484,11 @@ function LicenseRow({
   onSuspend,
   onCancel,
   onPromote,
-  onDelete,
 }: {
   license: License
   onSuspend: (l: License) => void
   onCancel: (l: License) => void
   onPromote: (l: License) => void
-  onDelete: (l: License) => void
 }) {
   const [open, setOpen] = useState(false)
   const st = LIC_STATUS[license.status] ?? LIC_STATUS.active
@@ -639,9 +622,9 @@ function LicenseRow({
               </Button>
             )}
             {cancelled && (
-              <Button size="sm" variant="ghost" className="h-7 px-2 text-[10px]" onClick={() => onDelete(license)} title="Löschen">
-                <Trash2 className="size-3" />
-              </Button>
+              <Badge variant="outline" className="h-7 gap-1 text-[10px] text-muted-foreground" title="GoBD: storniert — Datensatz bleibt erhalten">
+                <Ban className="size-3" />Storniert
+              </Badge>
             )}
           </div>
         </td>