E-Rechnung (ZUGFeRD / XRechnung)

{#- E-Rechnung aus dem EN 16931-Rechnungsmodell (`invoice`, proto/einvoice/invoice.schema.json).
    Mit `output.einvoice.invoice_path = "invoice"` bettet der Renderer dieselben Daten als Factur-X/ZUGFeRD- bzw.
    XRechnung-XML ein; die Plattform berechnet die Beträge für jedes Rendering als `render.invoice` (mit oder ohne
    XML, proto/README.md §20.7) — so druckt das Template genau die Beträge des XML. `render.einvoice` zeigt nur an,
    ob das XML eingebettet ist. Ohne beides (z. B. als reines HTML gerendert) rechnet es mit denselben Regeln selbst. -#}
{%- set inv = invoice -%}
{%- set cur = inv.currency -%}
{%- set loc = "de-DE" -%}
{%- set embedded = render.einvoice if (render is defined and render.einvoice is defined and render.einvoice) else none -%}
{%- set computed = render.invoice if (render is defined and render.invoice is defined and render.invoice) else embedded -%}
{%- set units = {"HUR": "Std.", "C62": "Stk.", "H87": "Stk.", "DAY": "Tag(e)", "WEE": "Woche(n)", "MON": "Monat(e)", "ANN": "Jahr(e)", "KGM": "kg", "MTR": "m", "LTR": "l", "LS": "pauschal", "E48": "Leistung"} -%}
{%- set means = {"58": "SEPA-Überweisung", "30": "Überweisung", "59": "SEPA-Lastschrift", "49": "Lastschrift", "48": "Kartenzahlung", "54": "Kreditkarte", "10": "Barzahlung"} -%}
{%- set exemptions = {"Z": "Nullsatz", "E": "Steuerbefreit", "AE": "Steuerschuldnerschaft des Leistungsempfängers", "K": "Innergemeinschaftliche Lieferung", "G": "Ausfuhrlieferung", "O": "Nicht steuerbar"} -%}
{%- set title = "Gutschrift" if inv.type_code in ["381", "261"] else ("Korrigierte Rechnung" if inv.type_code == "384" else "Rechnung") -%}

{#- Zeilenbeträge und USt-Gruppen (EN 16931 BR-CO: Zeile = Menge × Preis ÷ Basismenge ± Zu-/Abschläge) -#}
{%- set ns = namespace(rows=[], nets=[], line_total=0.0, allowance_total=0.0, charge_total=0.0) -%}
{%- for line in inv.lines -%}
  {%- set base = (line.price.base_quantity | default(1)) | float -%}
  {%- set lns = namespace(net=((line.quantity | float) * (line.price.net | float) / base) | round(2)) -%}
  {%- for a in line.allowances | default([]) -%}{%- set lns.net = lns.net - (a.amount | float) -%}{%- endfor -%}
  {%- for c in line.charges | default([]) -%}{%- set lns.net = lns.net + (c.amount | float) -%}{%- endfor -%}
  {%- set net = (computed.lines[loop.index0].net_amount | float) if computed else (lns.net | round(2)) -%}
  {%- set rate = (line.tax.rate | default(0)) | float -%}
  {%- set ns.nets = ns.nets + [net] -%}
  {%- set ns.rows = ns.rows + [{"key": line.tax.category ~ "|" ~ rate, "category": line.tax.category, "rate": rate, "net": net}] -%}
  {%- set ns.line_total = ns.line_total + net -%}
{%- endfor -%}
{%- for a in inv.allowances | default([]) -%}
  {%- set rate = (a.tax_rate | default(0)) | float -%}
  {%- set ns.rows = ns.rows + [{"key": a.tax_category ~ "|" ~ rate, "category": a.tax_category, "rate": rate, "net": 0 - (a.amount | float)}] -%}
  {%- set ns.allowance_total = ns.allowance_total + (a.amount | float) -%}
{%- endfor -%}
{%- for c in inv.charges | default([]) -%}
  {%- set rate = (c.tax_rate | default(0)) | float -%}
  {%- set ns.rows = ns.rows + [{"key": c.tax_category ~ "|" ~ rate, "category": c.tax_category, "rate": rate, "net": c.amount | float}] -%}
  {%- set ns.charge_total = ns.charge_total + (c.amount | float) -%}
{%- endfor -%}
{%- if computed -%}
  {%- set breakdown = computed.vat_breakdown -%}
  {%- set totals = computed.totals -%}
{%- else -%}
  {%- set bns = namespace(items=[], tax=0.0) -%}
  {%- for group in ns.rows | groupby("key") -%}
    {%- set first = group.list | first -%}
    {%- set basis = (group.list | sum_by("net")) | round(2) -%}
    {%- set tax = (basis * first.rate / 100) | round(2) -%}
    {%- set bns.items = bns.items + [{"category": first.category, "rate": first.rate, "basis": basis, "tax": tax, "exemption_reason": none}] -%}
    {%- set bns.tax = bns.tax + tax -%}
  {%- endfor -%}
  {%- set tax_basis = (ns.line_total - ns.allowance_total + ns.charge_total) | round(2) -%}
  {%- set grand = (tax_basis + bns.tax) | round(2) -%}
  {%- set prepaid = (inv.prepaid_amount | default(0)) | float -%}
  {%- set rounding = (inv.rounding_amount | default(0)) | float -%}
  {%- set breakdown = bns.items -%}
  {%- set totals = {"line_total": ns.line_total | round(2), "allowance_total": ns.allowance_total | round(2), "charge_total": ns.charge_total | round(2), "tax_basis_total": tax_basis, "tax_total": bns.tax | round(2), "grand_total": grand, "prepaid": prepaid, "rounding": rounding, "due_payable": (grand - prepaid + rounding) | round(2)} -%}
{%- endif -%}

{%- macro money(value) -%}{{ value | format_currency(cur, loc) }}{%- endmacro -%}
{%- macro day(value) -%}{{ value | format_date("medium", loc) }}{%- endmacro -%}
{%- macro one_line(party) -%}
  {{ party.name }}{% if party.address.line1 %} · {{ party.address.line1 }}{% endif %} · {{ party.address.postcode }} {{ party.address.city }}
{%- endmacro -%}

<header class="top">
  <div class="brand">
    <svg viewBox="0 0 40 40" aria-hidden="true">
      <rect x="2" y="2" width="36" height="36" rx="8" fill="#1f5f8b"/>
      <path d="M12 12h16M12 20h16M12 28h10" fill="none" stroke="#fff" stroke-width="3.2" stroke-linecap="round"/>
    </svg>
    <div>
      <div class="brand-name">{{ inv.seller.trading_name or inv.seller.name }}</div>
      {% if inv.seller.contact %}<div class="muted">{{ inv.seller.contact.email }}{% if inv.seller.contact.phone %} · {{ inv.seller.contact.phone }}{% endif %}</div>{% endif %}
    </div>
  </div>
  <table class="facts">
    <tr><th scope="row">{{ title }}snummer</th><td><strong>{{ inv.number }}</strong></td></tr>
    <tr><th scope="row">Datum</th><td>{{ day(inv.issue_date) }}</td></tr>
    {% if inv.delivery and inv.delivery.date %}<tr><th scope="row">Lieferdatum</th><td>{{ day(inv.delivery.date) }}</td></tr>{% endif %}
    {% if inv.invoice_period %}<tr><th scope="row">Leistungszeitraum</th><td>{{ day(inv.invoice_period.start) }} – {{ day(inv.invoice_period.end) }}</td></tr>{% endif %}
    {% if inv.due_date %}<tr><th scope="row">Fällig am</th><td>{{ day(inv.due_date) }}</td></tr>{% endif %}
    {% if inv.buyer_reference %}<tr><th scope="row">{{ "Leitweg-ID" if (inv.buyer.electronic_address and inv.buyer.electronic_address.scheme == "0204") else "Ihre Referenz" }}</th><td>{{ inv.buyer_reference }}</td></tr>{% endif %}
    {% if inv.order_reference %}<tr><th scope="row">Bestellnummer</th><td>{{ inv.order_reference }}</td></tr>{% endif %}
    {% if inv.contract_reference %}<tr><th scope="row">Vertrag</th><td>{{ inv.contract_reference }}</td></tr>{% endif %}
    {% if inv.buyer.vat_id %}<tr><th scope="row">Ihre USt-IdNr.</th><td>{{ inv.buyer.vat_id }}</td></tr>{% endif %}
  </table>
</header>

<p class="sender-line">{{ one_line(inv.seller) }}</p>
<div class="recipient">
  <p><strong>{{ inv.buyer.name }}</strong></p>
  {% if inv.buyer.contact and inv.buyer.contact.name %}<p>z. Hd. {{ inv.buyer.contact.name }}</p>{% endif %}
  {% if inv.buyer.address.line1 %}<p>{{ inv.buyer.address.line1 }}</p>{% endif %}
  {% if inv.buyer.address.line2 %}<p>{{ inv.buyer.address.line2 }}</p>{% endif %}
  <p>{{ inv.buyer.address.postcode }} {{ inv.buyer.address.city }}</p>
  {% if inv.buyer.address.country != "DE" %}<p>{{ inv.buyer.address.country }}</p>{% endif %}
</div>

<h1>{{ title }} {{ inv.number }}</h1>
{% if inv.preceding_invoices %}
<p class="intro">Bezug: {% for p in inv.preceding_invoices %}Rechnung {{ p.number }}{% if p.issue_date %} vom {{ day(p.issue_date) }}{% endif %}{{ ", " if not loop.last }}{% endfor %}</p>
{% else %}
<p class="intro">Wir berechnen Ihnen die folgenden Leistungen.</p>
{% endif %}

<table class="items">
  <thead>
    <tr>
      <th class="pos" scope="col">Pos.</th>
      <th scope="col">Bezeichnung</th>
      <th class="num" scope="col">Menge</th>
      <th class="num" scope="col">Einzelpreis</th>
      <th class="num" scope="col">USt</th>
      <th class="num" scope="col">Betrag</th>
    </tr>
  </thead>
  <tbody>
    {% for line in inv.lines %}
    <tr>
      <td class="pos">{{ line.id or loop.index }}</td>
      <td>
        <span class="item-name">{{ line.item.name }}</span>
        {% if line.item.description %}<span class="item-detail">{{ line.item.description }}</span>{% endif %}
        {% if line.period %}<span class="item-detail">Zeitraum {{ day(line.period.start) }} – {{ day(line.period.end) }}</span>{% endif %}
        {% for a in line.allowances | default([]) %}<span class="item-detail">abzüglich {{ a.reason or "Nachlass" }}: {{ money(a.amount | float) }}</span>{% endfor %}
        {% for c in line.charges | default([]) %}<span class="item-detail">zuzüglich {{ c.reason or "Zuschlag" }}: {{ money(c.amount | float) }}</span>{% endfor %}
      </td>
      <td class="num">{{ (line.quantity | float) | format_number(loc) }} {{ units[line.unit or "C62"] or line.unit }}</td>
      <td class="num">{{ money(line.price.net | float) }}</td>
      <td class="num">{% if line.tax.category in ["S", "L", "M"] %}{{ (line.tax.rate | float) | format_number(loc) }} %{% else %}{{ line.tax.category }}{% endif %}</td>
      <td class="num">{{ money(ns.nets[loop.index0]) }}</td>
    </tr>
    {% endfor %}
  </tbody>
</table>

<section class="summary">
  <div class="notes">
    {% for note in inv.notes | default([]) %}<p>{{ note.text }}</p>{% endfor %}
    {% for b in breakdown %}
      {% if b.category in exemptions %}
      <p class="exemption">{{ exemptions[b.category] }}{% if inv.vat_exemptions and inv.vat_exemptions[b.category] and inv.vat_exemptions[b.category].reason %}: {{ inv.vat_exemptions[b.category].reason }}{% endif %}</p>
      {% endif %}
    {% endfor %}
  </div>
  <table class="totals">
    <tr><th scope="row">Summe Positionen</th><td class="num">{{ money(totals.line_total | float) }}</td></tr>
    {% if (totals.allowance_total | float) != 0 %}<tr><th scope="row">Nachlässe</th><td class="num">−{{ money(totals.allowance_total | float) }}</td></tr>{% endif %}
    {% if (totals.charge_total | float) != 0 %}<tr><th scope="row">Zuschläge</th><td class="num">{{ money(totals.charge_total | float) }}</td></tr>{% endif %}
    <tr class="sub"><th scope="row">Nettobetrag</th><td class="num">{{ money(totals.tax_basis_total | float) }}</td></tr>
    {% for b in breakdown %}
    <tr><th scope="row">{% if b.category in exemptions %}{{ exemptions[b.category] }} ({{ money(b.basis | float) }}){% else %}USt {{ (b.rate | float) | format_number(loc) }} % auf {{ money(b.basis | float) }}{% endif %}</th><td class="num">{{ money(b.tax | float) }}</td></tr>
    {% endfor %}
    <tr class="grand"><th scope="row">Gesamtbetrag</th><td class="num">{{ money(totals.grand_total | float) }}</td></tr>
    {% if (totals.prepaid | float) != 0 %}<tr><th scope="row">Bereits gezahlt</th><td class="num">−{{ money(totals.prepaid | float) }}</td></tr>{% endif %}
    {% if (totals.rounding | float) != 0 %}<tr><th scope="row">Rundung</th><td class="num">{{ money(totals.rounding | float) }}</td></tr>{% endif %}
    <tr class="due"><th scope="row">Zahlbetrag</th><td class="num">{{ money(totals.due_payable | float) }}</td></tr>
  </table>
</section>

{% if inv.payment %}
<section class="payment">
  <p class="label">Zahlung</p>
  <dl>
    <dt>Zahlungsart</dt><dd>{{ means[inv.payment.means_code] or inv.payment.means_text or inv.payment.means_code }}</dd>
    {% for account in inv.payment.credit_transfers | default([]) %}
    <dt>Kontoinhaber</dt><dd>{{ account.account_name or inv.seller.name }}</dd>
    <dt>IBAN</dt><dd>{{ account.account_id }}</dd>
    {% if account.bic %}<dt>BIC</dt><dd>{{ account.bic }}</dd>{% endif %}
    {% endfor %}
    {% if inv.payment.direct_debit %}
    <dt>Mandatsreferenz</dt><dd>{{ inv.payment.direct_debit.mandate_reference }}</dd>
    <dt>Gläubiger-ID</dt><dd>{{ inv.payment.direct_debit.creditor_id }}</dd>
    {% endif %}
    <dt>Verwendungszweck</dt><dd>{{ inv.payment.remittance_information or inv.number }}</dd>
    {% if inv.payment_terms %}<dt>Bedingungen</dt><dd>{{ inv.payment_terms }}</dd>{% endif %}
  </dl>
</section>
{% endif %}

{% if embedded %}
<p class="einvoice-hint">Diese Rechnung enthält die strukturierten Rechnungsdaten nach EN 16931 ({{ embedded.profile }}) als eingebettete XML-Datei.</p>
{% endif %}

<title>{{ "Gutschrift" if invoice.type_code in ["381", "261"] else ("Korrigierte Rechnung" if invoice.type_code == "384" else "Rechnung") }} {{ invoice.number }} – {{ invoice.seller.trading_name or invoice.seller.name }}</title>
<style>
  :root {
    --ink: #17202c;
    --muted: #5b6472;
    --rule: #d9dee5;
    --soft: #f2f5f8;
    --accent: #1f5f8b;
  }
  * { box-sizing: border-box; }
  html { -webkit-print-color-adjust: exact; print-color-adjust: exact; }
  body {
    margin: 0;
    color: var(--ink);
    font-family: "Inter", "Liberation Sans", Arial, sans-serif;
    font-size: 9pt;
    line-height: 1.45;
  }
  p { margin: 0; }
  .num { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; }
  .muted { color: var(--muted); }
  .label { font-size: 7pt; letter-spacing: 0.06em; text-transform: uppercase; color: var(--muted); margin-bottom: 1.2mm; }

  .top { display: flex; justify-content: space-between; align-items: flex-start; }
  .brand { display: flex; gap: 3mm; align-items: center; }
  .brand svg { width: 10mm; height: 10mm; }
  .brand-name { font-size: 11pt; font-weight: 700; }
  .sender-line { margin-top: 14mm; font-size: 6.5pt; color: var(--muted); border-bottom: 0.2mm solid var(--rule); padding-bottom: 0.8mm; display: inline-block; }
  .recipient { margin-top: 2mm; min-height: 27mm; font-size: 9.5pt; }
  .recipient p { line-height: 1.4; }

  .facts { width: 72mm; border-collapse: collapse; font-size: 8.5pt; }
  .facts td, .facts th { padding: 0.5mm 0; vertical-align: top; }
  .facts th { color: var(--muted); padding-right: 3mm; white-space: nowrap; font-weight: inherit; text-align: inherit; }
  .facts td:last-child { text-align: right; }

  h1 { font-size: 17pt; font-weight: 700; margin: 9mm 0 1.5mm; letter-spacing: -0.01em; }
  .intro { margin-bottom: 6mm; color: var(--muted); }

  table.items { width: 100%; border-collapse: collapse; }
  table.items thead { display: table-header-group; }
  table.items th {
    font-size: 7pt; font-weight: 600; letter-spacing: 0.05em; text-transform: uppercase; color: var(--muted);
    text-align: left; padding: 2mm 1.6mm; border-bottom: 0.3mm solid var(--ink);
  }
  table.items th.num { text-align: right; }
  table.items td { padding: 2.4mm 1.6mm; border-bottom: 0.2mm solid var(--rule); vertical-align: top; }
  table.items tr { break-inside: avoid; page-break-inside: avoid; }
  table.items .pos { width: 8mm; color: var(--muted); }
  table.items .item-name { font-weight: 600; }
  table.items .item-detail { display: block; font-size: 8pt; color: var(--muted); margin-top: 0.5mm; }

  .summary { display: grid; grid-template-columns: 1fr 78mm; gap: 10mm; margin-top: 6mm; break-inside: avoid; page-break-inside: avoid; }
  .totals { width: 100%; border-collapse: collapse; }
  .totals td, .totals th { padding: 1.2mm 1.6mm; }
  .totals th { font-weight: inherit; text-align: inherit; }
  .totals .sub td, .totals .sub th { border-top: 0.2mm solid var(--rule); }
  .totals .grand td, .totals .grand th { border-top: 0.4mm solid var(--ink); font-size: 11pt; font-weight: 700; padding-top: 2.4mm; }
  .totals .due td, .totals .due th { background: var(--soft); color: var(--accent); font-weight: 700; }
  .notes p { margin-bottom: 2mm; }
  .exemption { margin-top: 2mm; font-size: 8pt; color: var(--muted); }

  .payment { margin-top: 8mm; padding: 4mm 5mm; border: 0.3mm solid var(--rule); border-radius: 2mm; break-inside: avoid; page-break-inside: avoid; }
  .payment dl { display: grid; grid-template-columns: auto 1fr; gap: 0.8mm 5mm; margin: 1.5mm 0 0; }
  .payment dt { color: var(--muted); }
  .payment dd { margin: 0; font-variant-numeric: tabular-nums; }
  .einvoice-hint { margin-top: 6mm; font-size: 7.5pt; color: var(--muted); }
</style>

{
  "header": {
    "enabled": false
  },
  "footer": {
    "enabled": true,
    "html": "<div style=\"box-sizing:border-box;width:100%;padding-bottom:7mm;display:flex;justify-content:space-between;align-items:flex-end;gap:6mm;font-family:Inter,'Liberation Sans',Arial,sans-serif;font-size:7pt;color:#5b6472\"><span>{{ invoice.seller.name }}{% if invoice.seller.legal_registration %} · {{ invoice.seller.legal_registration.id }}{% endif %}{% if invoice.seller.vat_id %} · USt-IdNr. {{ invoice.seller.vat_id }}{% endif %}{% if invoice.seller.tax_number %} · St.-Nr. {{ invoice.seller.tax_number }}{% endif %}</span><span style=\"white-space:nowrap\">Rechnung {{ invoice.number }} · Seite <span class=\"page\"></span> von <span class=\"pages\"></span></span></div>",
    "height": "14mm"
  }
}