Accounting (Beta)

Beta — verify before going live. The Accounting module ships off by default on every install. It is not a replacement for double-entry accounting software (Banana, bexio, etc.); it captures supplier invoices, tracks internal expenses, and produces a collective-journal export your Treuhänder / accountant can import. Tax-treatment defaults, VAT codes, mileage / per-diem rates, and the chart of accounts are examples only — none of them is legal or financial advice. Verify everything with your accountant before booking real money.

The Accounting module is the cost-side counterpart to the CRM’s sales side. It owns three operational pages plus the relocated Tax report:

Page	What it does	Docs
Incoming invoices	Capture supplier invoices (manual upload or IMAP intake), categorise them, re-bill the customer, pay the supplier.	Incoming invoices
Internal expenses	Log company-internal costs (mileage, per-diem, cash with proof).	Expenses
Tax report	Per-period revenue + cost summary, with the Treuhänder / Banana journal export.	Tax report
Treuhänder export	Single-row collective-journal export in `generic`, `banana`, `banana_ie`, or `bexio` format.	Journal export

All accounting configuration (chart of accounts, VAT codes, VAT registration, default rates) lives under Settings → Accounting — see the Admin Settings → Accounting reference.

Why it’s a separate module from CRM

The CRM lives at /admin/clients/* and tracks revenue-side documents (quotes, contracts, invoices). The Accounting module lives at /admin/accounting/* and tracks cost-side data (supplier invoices, expenses) plus the cross-cutting reporting (tax report, collective journal). They share the same data model (one events table, one business_profile, one vat_codes) but split the surfaces so admins who only do client work never see the accounting pages, and admins who only do bookkeeping don’t need the CRM enabled.

Turning the Accounting module on

The whole module ships completely off on every install. To enable:

Open Settings → Features.
Enable the parent Accounting card.
Enable each sub-feature you want:
- Incoming invoices (incomingInvoices) — manual upload + IMAP intake of supplier invoices
- Expenses (expenses) — internal expense ledger (mileage, per-diem, cash)
- Tax report (taxReport) — period summary + Treuhänder export
- Incoming mail (incomingMail) — IMAP poller that drops attachments into the Incoming-invoices inbox (separate flag because IMAP credentials are required)
Configure Settings → Accounting — at minimum: VAT-registration state, default account numbers, mileage / per-diem rates if you’ll use them.

Migrating from a Tax-report-only install. If you had taxReport=true before upgrading to PR #622, the accounting master flag auto-enables on the migration so the Tax report doesn’t vanish from your sidebar (it relocated from /admin/clients/tax-report to /admin/accounting/tax-report). The old URL keeps working as a redirect.

Permissions

Two RBAC permissions ship with the module (migration 123):

accounting.view — read access to the inbox, expenses ledger, tax report, and journal export
accounting.manage — capture inbound documents, set dispositions, re-bill to clients, mark suppliers paid

Both granted to super_admin and admin roles by default. Editor and viewer roles are intentionally locked out — booking expenses against real money is a write-class operation on the financial surface.

Data model

Table	What it holds
`inbound_documents`	Supplier invoices captured from email or upload. Carries the disposition, tax treatment, supplier-payment status, and re-bill linkage.
`expenses`	Internal-only expense rows (kind = `amount` / `mileage` / `per_diem`), with optional proof file and event linkage.
`received_emails`	Audit log of every message the IMAP poller processed (dedup key = `message_id`). Mirrors the outgoing `email_queue`.
`ledger_accounts`	Chart of accounts. Seeded with the Swiss/LI KMU-Kontenrahmen; admin-editable.
`vat_codes`	VAT codes (CH/LI rates 8.1 / 2.6 / 3.8 / 0 + Bezugsteuer reverse charge). Each carries a direction (`output` / `input`) and an account-number link.
`expense_categories`	Buckets for grouping (Equipment, Software, etc.); each maps to a ledger account.

Both inbound_documents and expenses can be booked to an event (event_id set) or booked to the company (event_id NULL). Booking to an event is what enables Weiterverrechnung — re-billing the customer through that event’s CRM chain.

Money is stored as INTEGER minor units (Rappen / cents), same as the CRM side — never DECIMAL/FLOAT.

Legal & financial defaults

The seeded chart of accounts (ledger_accounts), the VAT codes (vat_codes), the default mileage rate (accounting_km_rate_minor = CHF 0.70/km), and the default per-diem rate are examples only. They follow the Swiss/Liechtenstein KMU-Kontenrahmen as a starting point, but:

Your Treuhänder / accountant is the source of truth for which accounts your jurisdiction needs.
The CHF 0.70/km is a guideline; some clients / accountants use other rates.
VAT codes assume CH/LI rates — different countries need different codes.

Audit the chart and VAT codes against your accountant’s expectations before booking real expenses. The Accounting settings page surfaces a disclaimer banner exactly for this reason.

Where things live in the admin UI

/admin/accounting — landing index that links to whichever sub-pages your flags allow.
/admin/accounting/inbox — Incoming invoices (incomingInvoices flag).
/admin/accounting/expenses — Internal expenses (expenses flag).
/admin/accounting/tax-report — Tax report + Treuhänder export (taxReport flag).
Settings → Accounting tab — chart of accounts, VAT codes, VAT registration, default rates.
Settings → Email — IMAP credentials for the incoming-mail poller (alongside the existing SMTP outbound section).

Known limitations

Not full double-entry. picpeak attaches account + VAT codes to the data it captures (revenue from invoices, costs from inbound documents and expenses) and exports a collective journal. Native double-entry books (Bilanz, Erfolgsrechnung, running ledger) are not in scope — your Treuhänder’s software is.
Single currency per period summary. The tax report’s VAT-payable and totals are per-currency only — no FX conversion in either direction.
VAT registration is a flat toggle. No support for mid-year switches between registered / unregistered — verify with your Treuhänder how to handle a threshold crossing.
Foreign-VAT reclaim is country-list-driven. A row’s tax_treatment ultimately decides whether VAT is reclaimable; the country list determines what’s “domestic”. Mixed jurisdictions need per-row classification today.