251 lines
12 KiB
SQL
251 lines
12 KiB
SQL
-- Steuerkram - Initial Schema
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-- GoBD-konform: Buchungen sind unveränderlich, vollständiges Audit-Log
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SET NAMES utf8mb4;
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SET time_zone = '+00:00';
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-- ============================================================
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-- Geschäftsjahre
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-- ============================================================
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CREATE TABLE IF NOT EXISTS fiscal_years (
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id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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year SMALLINT UNSIGNED NOT NULL UNIQUE,
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start_date DATE NOT NULL,
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end_date DATE NOT NULL,
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locked TINYINT(1) NOT NULL DEFAULT 0 COMMENT 'GoBD: Jahr gesperrt nach Abschluss',
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created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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-- ============================================================
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-- Kontenrahmen (SKR03 und anpassbar)
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-- ============================================================
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CREATE TABLE IF NOT EXISTS accounts (
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id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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kontonummer VARCHAR(10) NOT NULL UNIQUE,
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bezeichnung VARCHAR(255) NOT NULL,
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kontenart ENUM('Aktiv','Passiv','Aufwand','Ertrag','Neutral') NOT NULL,
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beschreibung TEXT,
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steuercode VARCHAR(20) NULL COMMENT 'z.B. USt19, VSt19, USt7, VSt7',
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ustva_kz VARCHAR(10) NULL COMMENT 'ELSTER Kennzahl z.B. 81, 35',
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is_system TINYINT(1) NOT NULL DEFAULT 0 COMMENT '1 = SKR03-Standard',
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aktiv TINYINT(1) NOT NULL DEFAULT 1,
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created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
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updated_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
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INDEX idx_kontonummer (kontonummer),
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INDEX idx_kontenart (kontenart)
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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-- ============================================================
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-- Firmendaten / Einstellungen (Singleton, id=1)
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-- ============================================================
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CREATE TABLE IF NOT EXISTS company_settings (
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id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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firma VARCHAR(255) NOT NULL DEFAULT '',
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inhaber VARCHAR(255) NOT NULL DEFAULT '',
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strasse VARCHAR(255) NOT NULL DEFAULT '',
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plz VARCHAR(10) NOT NULL DEFAULT '',
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ort VARCHAR(255) NOT NULL DEFAULT '',
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telefon VARCHAR(50),
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email VARCHAR(255),
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website VARCHAR(255),
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ust_id VARCHAR(20) COMMENT 'Umsatzsteuer-ID DE...',
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steuernummer VARCHAR(30) COMMENT 'Steuernummer beim Finanzamt',
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finanzamt VARCHAR(255),
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iban VARCHAR(34),
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bic VARCHAR(11),
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bank_name VARCHAR(255),
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logo_path VARCHAR(500) COMMENT 'Pfad zum Logo-PNG',
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ustva_steuernummer VARCHAR(20) COMMENT 'ELSTER-Format: FFFBBBBBBUUUUP',
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ustva_bundesland VARCHAR(2) COMMENT 'z.B. BY, NW, BE',
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invoice_nr_prefix VARCHAR(10) NOT NULL DEFAULT 'AR',
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invoice_nr_next INT UNSIGNED NOT NULL DEFAULT 1,
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invoice_nr_year SMALLINT UNSIGNED NOT NULL DEFAULT 0,
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beleg_nr_prefix VARCHAR(10) NOT NULL DEFAULT 'BLG',
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beleg_nr_next INT UNSIGNED NOT NULL DEFAULT 1,
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payment_days_default INT UNSIGNED NOT NULL DEFAULT 14,
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updated_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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INSERT IGNORE INTO company_settings (id, firma, inhaber, strasse, plz, ort) VALUES (1, '', '', '', '', '');
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-- ============================================================
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-- Kunden
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-- ============================================================
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CREATE TABLE IF NOT EXISTS customers (
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id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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kundennummer VARCHAR(20) NOT NULL UNIQUE,
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firma VARCHAR(255),
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anrede VARCHAR(20),
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vorname VARCHAR(100),
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nachname VARCHAR(100) NOT NULL,
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strasse VARCHAR(255) NOT NULL,
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plz VARCHAR(10) NOT NULL,
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ort VARCHAR(255) NOT NULL,
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land VARCHAR(2) NOT NULL DEFAULT 'DE',
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email VARCHAR(255),
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telefon VARCHAR(50),
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ust_id VARCHAR(20) COMMENT 'Umsatzsteuer-ID des Kunden (B2B)',
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steuernummer VARCHAR(30),
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payment_days INT UNSIGNED NOT NULL DEFAULT 14,
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notes TEXT,
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archived TINYINT(1) NOT NULL DEFAULT 0,
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created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
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updated_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
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INDEX idx_kundennummer (kundennummer),
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INDEX idx_archived (archived)
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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-- ============================================================
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-- Belege (Dokumente / Quittungen)
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-- ============================================================
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CREATE TABLE IF NOT EXISTS belege (
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id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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beleg_nr VARCHAR(30) NOT NULL UNIQUE,
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filename VARCHAR(500) NOT NULL COMMENT 'Originaldateiname',
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storage_path VARCHAR(500) NOT NULL COMMENT 'Pfad unter public/static/uploads/',
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mime_type VARCHAR(100) NOT NULL,
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file_hash VARCHAR(64) NOT NULL COMMENT 'SHA-256 für GoBD-Integrität',
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beleg_datum DATE NULL COMMENT 'Datum auf dem Dokument',
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eingangs_datum DATE NOT NULL COMMENT 'Eingangsdatum',
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rechnungs_nr VARCHAR(100) COMMENT 'Rechnungsnummer des Lieferanten',
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betrag_brutto DECIMAL(12,2) COMMENT 'Bruttobetrag lt. Dokument',
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belegtyp ENUM('Eingangsrechnung','Ausgangsrechnung','Quittung','Kontoauszug','Sonstiges') NOT NULL DEFAULT 'Eingangsrechnung',
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notes TEXT,
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booked TINYINT(1) NOT NULL DEFAULT 0 COMMENT '1 = alle Buchungszeilen erfasst',
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locked TINYINT(1) NOT NULL DEFAULT 0 COMMENT 'GoBD: gesperrt mit Geschäftsjahr',
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fiscal_year_id INT UNSIGNED NULL REFERENCES fiscal_years(id),
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created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
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updated_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
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INDEX idx_beleg_datum (beleg_datum),
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INDEX idx_fiscal_year (fiscal_year_id),
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INDEX idx_booked (booked)
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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-- ============================================================
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-- Buchungen (Journaleinträge, doppelte Buchführung)
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-- GoBD: KEINE UPDATE/DELETE auf gesperrte Buchungen
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-- ============================================================
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CREATE TABLE IF NOT EXISTS bookings (
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id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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buchungs_nr VARCHAR(30) NOT NULL UNIQUE,
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beleg_id INT UNSIGNED NOT NULL,
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buchungs_datum DATE NOT NULL,
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soll_konto_id INT UNSIGNED NOT NULL,
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haben_konto_id INT UNSIGNED NOT NULL,
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betrag_netto DECIMAL(12,2) NOT NULL,
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ust_satz DECIMAL(5,2) NOT NULL DEFAULT 0.00 COMMENT 'Steuersatz in % (0, 7, 19)',
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betrag_ust DECIMAL(12,2) NOT NULL DEFAULT 0.00,
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betrag_brutto DECIMAL(12,2) NOT NULL,
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buchungstext VARCHAR(500) NOT NULL,
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is_reversal TINYINT(1) NOT NULL DEFAULT 0 COMMENT '1 = Stornobuchung',
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reversed_by INT UNSIGNED NULL COMMENT 'ID der Stornobuchung',
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locked TINYINT(1) NOT NULL DEFAULT 0 COMMENT 'GoBD: unveränderlich',
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fiscal_year_id INT UNSIGNED NOT NULL,
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created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
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CONSTRAINT fk_booking_beleg FOREIGN KEY (beleg_id) REFERENCES belege(id),
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CONSTRAINT fk_booking_soll FOREIGN KEY (soll_konto_id) REFERENCES accounts(id),
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CONSTRAINT fk_booking_haben FOREIGN KEY (haben_konto_id) REFERENCES accounts(id),
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CONSTRAINT fk_booking_year FOREIGN KEY (fiscal_year_id) REFERENCES fiscal_years(id),
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INDEX idx_buchungs_datum (buchungs_datum),
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INDEX idx_fiscal_year (fiscal_year_id),
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INDEX idx_soll_konto (soll_konto_id),
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INDEX idx_haben_konto (haben_konto_id)
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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-- GoBD-Trigger: Gesperrte Buchungen dürfen nicht geändert werden
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DELIMITER $$
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CREATE TRIGGER bookings_before_update
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BEFORE UPDATE ON bookings
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FOR EACH ROW
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BEGIN
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IF OLD.locked = 1 THEN
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SIGNAL SQLSTATE '45000' SET MESSAGE_TEXT = 'GoBD-Verletzung: Gesperrte Buchung kann nicht geändert werden.';
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END IF;
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END$$
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CREATE TRIGGER bookings_before_delete
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BEFORE DELETE ON bookings
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FOR EACH ROW
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BEGIN
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IF OLD.locked = 1 THEN
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SIGNAL SQLSTATE '45000' SET MESSAGE_TEXT = 'GoBD-Verletzung: Gesperrte Buchung kann nicht gelöscht werden.';
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END IF;
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END$$
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DELIMITER ;
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-- ============================================================
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-- Ausgangsrechnungen
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-- ============================================================
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CREATE TABLE IF NOT EXISTS invoices (
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id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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rechnungs_nr VARCHAR(30) NULL UNIQUE COMMENT 'NULL solange Entwurf',
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customer_id INT UNSIGNED NOT NULL,
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betreff VARCHAR(500) NOT NULL,
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leistungszeitraum_von DATE NULL,
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leistungszeitraum_bis DATE NULL,
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rechnungs_datum DATE NOT NULL,
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faellig_datum DATE NOT NULL,
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status ENUM('Entwurf','Gesendet','Bezahlt','Storniert') NOT NULL DEFAULT 'Entwurf',
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betrag_netto DECIMAL(12,2) NOT NULL DEFAULT 0.00,
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betrag_ust DECIMAL(12,2) NOT NULL DEFAULT 0.00,
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betrag_brutto DECIMAL(12,2) NOT NULL DEFAULT 0.00,
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beleg_id INT UNSIGNED NULL REFERENCES belege(id),
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notes TEXT,
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fiscal_year_id INT UNSIGNED NULL,
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created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
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updated_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
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CONSTRAINT fk_invoice_customer FOREIGN KEY (customer_id) REFERENCES customers(id),
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INDEX idx_status (status),
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INDEX idx_rechnungs_datum (rechnungs_datum)
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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-- ============================================================
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-- Rechnungspositionen
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-- ============================================================
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CREATE TABLE IF NOT EXISTS invoice_lines (
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id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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invoice_id INT UNSIGNED NOT NULL,
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position SMALLINT UNSIGNED NOT NULL DEFAULT 1,
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bezeichnung VARCHAR(500) NOT NULL,
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menge DECIMAL(10,3) NOT NULL DEFAULT 1.000,
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einheit VARCHAR(20) NOT NULL DEFAULT 'Stk.',
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einzelpreis DECIMAL(12,2) NOT NULL,
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ust_satz DECIMAL(5,2) NOT NULL DEFAULT 19.00,
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betrag_netto DECIMAL(12,2) NOT NULL,
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betrag_ust DECIMAL(12,2) NOT NULL,
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betrag_brutto DECIMAL(12,2) NOT NULL,
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CONSTRAINT fk_line_invoice FOREIGN KEY (invoice_id) REFERENCES invoices(id) ON DELETE CASCADE,
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INDEX idx_invoice_id (invoice_id)
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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-- ============================================================
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-- UStVA Einreichungen
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-- ============================================================
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CREATE TABLE IF NOT EXISTS ustva_submissions (
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id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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year SMALLINT UNSIGNED NOT NULL,
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month TINYINT UNSIGNED NOT NULL COMMENT '1-12',
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xml_content MEDIUMTEXT NOT NULL COMMENT 'Generiertes ELSTER-XML',
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field_values JSON COMMENT 'Kennzahlen als JSON',
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submitted_at DATETIME NULL COMMENT 'NULL = noch nicht eingereicht',
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status ENUM('Erstellt','Eingereicht') NOT NULL DEFAULT 'Erstellt',
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created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
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UNIQUE KEY uq_year_month (year, month)
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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-- ============================================================
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-- Audit-Log (GoBD-Pflicht)
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-- ============================================================
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CREATE TABLE IF NOT EXISTS audit_log (
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id BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
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timestamp DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
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table_name VARCHAR(50) NOT NULL,
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record_id INT UNSIGNED NOT NULL,
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action ENUM('INSERT','UPDATE','DELETE','LOCK') NOT NULL,
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old_values JSON,
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new_values JSON,
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ip_address VARCHAR(45),
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user_agent VARCHAR(500),
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INDEX idx_table_record (table_name, record_id),
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INDEX idx_timestamp (timestamp)
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) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
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