feat: E-Rechnungs-Backend, Pflichtangaben-Validator, Nummern-Audit und DATEV-Export

Größerer Wurf rund um Rechnungen: das vollständige E-Rechnungs- und
Lifecycle-Backend wird eingecheckt, die UI-seitige Rechnungserstellung wird
zugunsten eines DATEV-Exports zurückgebaut, und die Test-Infrastruktur wird
auf JDK 25 angehoben.

E-Rechnung & Signatur
- ZUGFeRD/Factur-X/XRechnung-Anreicherung via Mustang (EInvoiceService).
- PAdES-Detached-Signatur via PDFBox + BouncyCastle, System- und Nutzer-
  Keystore-Pfad, Nutzer-Keystores AES-GCM-verschlüsselt (AesGcmCipher,
  SigningCredentialsService, UserSigningCredentials).
- Konfiguration via EInvoiceProperties + EInvoiceSecurityInitializer.
- Approval-Workflow für kritische Rechnungsvorgänge (Storno, Berichtigung):
  InvoiceApprovalService, InvoiceApprovalRequest, ApprovalsView,
  InvoicePermissionService, InvoiceRoles.

Lifecycle & Audit
- InvoiceStatus DRAFT/ISSUED/SENT/CANCELLED/CORRECTED, InvoiceType
  INVOICE/CORRECTION/CANCELLATION, PaymentStatus, lückenloser Audit-Trail
  via InvoiceAuditEntry/Action.
- InvoiceLifecycleService verwaltet alle Übergänge inklusive Storno- und
  Berichtigungsbelegen mit Querverweis zur Originalrechnung.
- InvoiceLifecycleMigration zieht Bestandsdaten in das neue Lifecycle-Modell.
- InvoiceExportService bündelt Original + Folgebelege als ZIP für die
  Auslieferung an den Steuerberater.

Pflichtangaben-Validator (§ 14 UStG)
- InvoiceComplianceValidator + Exception sammeln alle Verstöße in einem
  Lauf (Pflichtfelder, Adressen, Steuernummer/USt-IdNr, Items, Betrags-
  konsistenz, Hinweispflicht bei 0 % USt).
- Wird vor jedem DRAFT-→-ISSUED-Übergang im Lifecycle aufgerufen, sodass
  festgeschriebene Rechnungen keine Pflichtfeld-Lücken mehr haben können.

Rechnungsnummer-Audit (§ 14 Abs. 4 Nr. 4 UStG / GoBD)
- InvoiceNumberReservation + Status RESERVED/USED/VOIDED protokollieren
  jede aus dem Counter gezogene Nummer.
- UserInvoiceDataService schreibt bei Vergabe ein RESERVED-Audit, der
  Lifecycle setzt nach Festschreiben USED bzw. nach Löschen eines Entwurfs
  VOIDED — Lücken im Nummernkreis sind dadurch erklärbar.
- InvoiceNumberAuditService liefert markUsed/markVoided/findUnused für
  Folge-UI und Betriebsprüfungs-Reports.

UI-Rückbau und DATEV-Export
- Routen für CreateInvoiceView, InvoicesView, MyInvoicesView auskommentiert
  (Code bleibt erhalten, Reaktivierung dokumentiert).
- Rechnungs-Buttons aus ShowJobsView entfernt, Nav-Eintrag „Rechnungen"
  durch „DATEV-Export" ersetzt.
- DatevExportService erzeugt einen DATEV-EXTF-Buchungsstapel (Version 7,
  Windows-1252, CRLF) mit SKR03-Erlöskonten (8400/8300/8125), Sammel-
  debitor 10000 und korrektem S/H-Verhalten für Stornorechnungen.
- DatevExportView mit Zeitraum-Picker und Auto-Download.
- i18n-Keys (de/en) für nav.datev.export und datev.export.*.

Tests & Build
- EInvoiceServiceTest (Signatur-Pfade), EInvoiceServiceDssValidationTest
  (PAdES-Profil via EU DSS 6.2 — dokumentiert PKCS7-B als Ist-Stand),
  InvoiceComplianceValidatorTest (26 Cases als Spezifikation der
  Pflichtangaben), InvoiceNumberAuditServiceTest, DatevExportServiceTest.
- Mockito 5.18 + ByteBuddy 1.17.5 in <dependencyManagement> gepinnt;
  die Spring-Boot-3.4.3-Defaults (Mockito 5.14.2 / ByteBuddy 1.15.11)
  konnten den Inline-Mock-Maker auf JDK 25 nicht laden, weshalb die
  beiden DemoModeServiceTests vorher rot waren.
- DSS-Test-Dependencies (dss-pades-pdfbox, dss-validation,
  dss-utils-apache-commons, dss-crl-parser-x509crl 6.2) im Test-Scope.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

backend/pom.xml

@@ -44,6 +44,31 @@
                 <type>pom</type>
                 <scope>import</scope>
             </dependency>
+            <!-- Mockito + ByteBuddy hochziehen, weil die Spring-Boot-3.4.3-Defaults
+                 (Mockito 5.14.2 / ByteBuddy 1.15.11) den Inline-Mock-Maker auf
+                 JDK 25 nicht laden können — die JVM lehnt die Class-Modifikation
+                 von java.lang.Object ab. Mockito 5.18 + ByteBuddy 1.17.5 sind die
+                 erste stabile Kombination, die JDK 25 offiziell trägt. -->
+            <dependency>
+                <groupId>org.mockito</groupId>
+                <artifactId>mockito-core</artifactId>
+                <version>5.18.0</version>
+            </dependency>
+            <dependency>
+                <groupId>org.mockito</groupId>
+                <artifactId>mockito-junit-jupiter</artifactId>
+                <version>5.18.0</version>
+            </dependency>
+            <dependency>
+                <groupId>net.bytebuddy</groupId>
+                <artifactId>byte-buddy</artifactId>
+                <version>1.17.5</version>
+            </dependency>
+            <dependency>
+                <groupId>net.bytebuddy</groupId>
+                <artifactId>byte-buddy-agent</artifactId>
+                <version>1.17.5</version>
+            </dependency>
         </dependencies>
     </dependencyManagement>
 
@@ -159,6 +184,20 @@
             <version>5.0.5</version>
         </dependency>
 
+        <!-- BouncyCastle: CMS-Signatur für PAdES via Apache PDFBox -->
+        <dependency>
+            <groupId>org.bouncycastle</groupId>
+            <artifactId>bcpkix-jdk18on</artifactId>
+            <version>1.78</version>
+        </dependency>
+
+        <!-- Mustangproject: ZUGFeRD/Factur-X/XRechnung E-Rechnung -->
+        <dependency>
+            <groupId>org.mustangproject</groupId>
+            <artifactId>library</artifactId>
+            <version>2.16.0</version>
+        </dependency>
+
         <!-- Spring AI OpenAI (LM Studio kompatibel) -->
         <dependency>
             <groupId>org.springframework.ai</groupId>
@@ -183,6 +222,32 @@
             <scope>test</scope>
         </dependency>
 
+        <!-- EU DSS: PAdES-Validierung der signierten Test-PDFs (nur Test-Scope) -->
+        <dependency>
+            <groupId>eu.europa.ec.joinup.sd-dss</groupId>
+            <artifactId>dss-pades-pdfbox</artifactId>
+            <version>6.2</version>
+            <scope>test</scope>
+        </dependency>
+        <dependency>
+            <groupId>eu.europa.ec.joinup.sd-dss</groupId>
+            <artifactId>dss-validation</artifactId>
+            <version>6.2</version>
+            <scope>test</scope>
+        </dependency>
+        <dependency>
+            <groupId>eu.europa.ec.joinup.sd-dss</groupId>
+            <artifactId>dss-utils-apache-commons</artifactId>
+            <version>6.2</version>
+            <scope>test</scope>
+        </dependency>
+        <dependency>
+            <groupId>eu.europa.ec.joinup.sd-dss</groupId>
+            <artifactId>dss-crl-parser-x509crl</artifactId>
+            <version>6.2</version>
+            <scope>test</scope>
+        </dependency>
+
     </dependencies>
 
     <build>

backend/src/main/java/de/assecutor/votianlt/config/EInvoiceProperties.java

@@ -0,0 +1,181 @@
+package de.assecutor.votianlt.config;
+
+import org.springframework.boot.context.properties.ConfigurationProperties;
+import org.springframework.stereotype.Component;
+
+/**
+ * Konfiguration für ZUGFeRD-Anreicherung und PAdES-Signatur.
+ *
+ * Wird über {@code application.properties} mit dem Präfix
+ * {@code votianlt.einvoice} gesetzt. Beispiel:
+ *
+ * <pre>
+ * votianlt.einvoice.enabled=true
+ * votianlt.einvoice.profile=EN16931
+ * votianlt.einvoice.signing.enabled=true
+ * votianlt.einvoice.signing.keystore-path=/etc/votianlt/keystore.p12
+ * votianlt.einvoice.signing.keystore-password=changeit
+ * votianlt.einvoice.signing.key-alias=invoice-signer
+ * votianlt.einvoice.signing.reason=Rechnung
+ * votianlt.einvoice.signing.location=Berlin
+ * </pre>
+ *
+ * Sind die Werte nicht gesetzt, bleibt die Funktion deaktiviert. Die Nutzer-
+ * Einstellung {@code User.eInvoiceEnabled} entscheidet zusätzlich pro Konto,
+ * ob die Anreicherung tatsächlich angewendet wird.
+ */
+@Component
+@ConfigurationProperties(prefix = "votianlt.einvoice")
+public class EInvoiceProperties {
+
+    /** Globale Aktivierung der ZUGFeRD-Anreicherung. */
+    private boolean enabled = false;
+
+    /** ZUGFeRD-Profil (BASIC, COMFORT/EN16931, EXTENDED, XRECHNUNG). Default: EN16931. */
+    private String profile = "EN16931";
+
+    private final Signing signing = new Signing();
+
+    public boolean isEnabled() {
+        return enabled;
+    }
+
+    public void setEnabled(boolean enabled) {
+        this.enabled = enabled;
+    }
+
+    public String getProfile() {
+        return profile;
+    }
+
+    public void setProfile(String profile) {
+        this.profile = profile;
+    }
+
+    public Signing getSigning() {
+        return signing;
+    }
+
+    public static class Signing {
+
+        /** Aktivierung der PAdES-Signatur. */
+        private boolean enabled = false;
+
+        /** Pfad zum PKCS#12-Keystore. */
+        private String keystorePath;
+
+        /** Passwort des Keystores (und des Schlüssels). */
+        private String keystorePassword;
+
+        /** Alias des zu verwendenden Schlüssels im Keystore. */
+        private String keyAlias;
+
+        /** Optionaler Anzeigegrund der Signatur. */
+        private String reason = "Rechnung";
+
+        /** Optionaler Anzeigeort der Signatur. */
+        private String location = "";
+
+        /** Optionaler Kontakt der Signatur. */
+        private String contact = "";
+
+        /**
+         * Master-Key (mind. 16 Zeichen) zum Verschlüsseln nutzerseitig hinterlegter
+         * PKCS#12-Keystores in der Datenbank. Wird via SHA-256 zu einem 256-Bit-AES-Schlüssel
+         * abgeleitet. Verlust dieses Keys macht alle gespeicherten Nutzer-Keystores unbrauchbar.
+         *
+         * Empfehlung: Wert per ENV oder via {@link #masterKeyFile} bereitstellen — niemals
+         * inline in der ausgelieferten {@code application.properties}.
+         */
+        private String masterKey = "";
+
+        /**
+         * Optionaler Pfad zu einer Datei, deren Inhalt als Master-Key verwendet wird
+         * (Docker-/K8s-Secret-Style). Wenn gesetzt und lesbar, hat diese Datei Vorrang
+         * vor {@link #masterKey}. Empfohlen für produktive Deployments.
+         */
+        private String masterKeyFile = "";
+
+        public boolean isEnabled() {
+            return enabled;
+        }
+
+        public void setEnabled(boolean enabled) {
+            this.enabled = enabled;
+        }
+
+        public String getKeystorePath() {
+            return keystorePath;
+        }
+
+        public void setKeystorePath(String keystorePath) {
+            this.keystorePath = keystorePath;
+        }
+
+        public String getKeystorePassword() {
+            return keystorePassword;
+        }
+
+        public void setKeystorePassword(String keystorePassword) {
+            this.keystorePassword = keystorePassword;
+        }
+
+        public String getKeyAlias() {
+            return keyAlias;
+        }
+
+        public void setKeyAlias(String keyAlias) {
+            this.keyAlias = keyAlias;
+        }
+
+        public String getReason() {
+            return reason;
+        }
+
+        public void setReason(String reason) {
+            this.reason = reason;
+        }
+
+        public String getLocation() {
+            return location;
+        }
+
+        public void setLocation(String location) {
+            this.location = location;
+        }
+
+        public String getContact() {
+            return contact;
+        }
+
+        public void setContact(String contact) {
+            this.contact = contact;
+        }
+
+        public String getMasterKey() {
+            return masterKey;
+        }
+
+        public void setMasterKey(String masterKey) {
+            this.masterKey = masterKey;
+        }
+
+        public String getMasterKeyFile() {
+            return masterKeyFile;
+        }
+
+        public void setMasterKeyFile(String masterKeyFile) {
+            this.masterKeyFile = masterKeyFile;
+        }
+
+        public boolean isFullyConfigured() {
+            return enabled && keystorePath != null && !keystorePath.isBlank()
+                    && keystorePassword != null && keyAlias != null && !keyAlias.isBlank();
+        }
+
+        /** Liefert {@code true}, wenn ein nutzbarer Master-Key gesetzt ist. */
+        public boolean hasMasterKey() {
+            return masterKey != null && masterKey.length() >= 16;
+        }
+    }
+}

backend/src/main/java/de/assecutor/votianlt/config/EInvoiceSecurityInitializer.java

@@ -0,0 +1,118 @@
+package de.assecutor.votianlt.config;
+
+import jakarta.annotation.PostConstruct;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Component;
+
+import java.io.IOException;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.nio.file.attribute.PosixFilePermission;
+import java.nio.file.attribute.PosixFilePermissions;
+import java.util.Set;
+
+/**
+ * Stufe 2/3 der E-Rechnungs-Sicherheit:
+ *
+ * <ul>
+ *   <li>Lädt den Master-Key beim Startup aus einer optional konfigurierten Secret-Datei
+ *       (Docker-/K8s-Secrets-Style). Inhalt wird einmalig in {@code Signing.masterKey}
+ *       gespiegelt – die Datei wird zur Laufzeit nicht erneut gelesen.</li>
+ *   <li>Prüft die Dateiberechtigungen und warnt, wenn die Datei für andere Nutzer lesbar
+ *       oder schreibbar ist (POSIX-Filesystems).</li>
+ *   <li>Loggt einen kompakten Sicherheits-Banner mit Konfigurations-Quelle, ohne den
+ *       Inhalt des Keys zu offenbaren.</li>
+ * </ul>
+ *
+ * Der Master-Key kann auf drei Arten gesetzt werden, in Vorrang-Reihenfolge:
+ * <ol>
+ *   <li>{@code votianlt.einvoice.signing.master-key-file} — Pfad zu einer Secret-Datei</li>
+ *   <li>{@code votianlt.einvoice.signing.master-key} — direkt gesetzte Property
+ *       (z.B. via Spring-Placeholder {@code ${VOTIANLT_EINVOICE_MASTER_KEY}})</li>
+ *   <li>nichts gesetzt — Funktion deaktiviert, gespeicherte Keystores bleiben unentschlüsselbar</li>
+ * </ol>
+ */
+@Component
+public class EInvoiceSecurityInitializer {
+
+    private static final Logger log = LoggerFactory.getLogger(EInvoiceSecurityInitializer.class);
+
+    private final EInvoiceProperties properties;
+
+    public EInvoiceSecurityInitializer(EInvoiceProperties properties) {
+        this.properties = properties;
+    }
+
+    @PostConstruct
+    void initialize() {
+        EInvoiceProperties.Signing signing = properties.getSigning();
+        String source = "(nicht gesetzt)";
+
+        String fileFromConfig = signing.getMasterKeyFile();
+        if (fileFromConfig != null && !fileFromConfig.isBlank()) {
+            Path path = Path.of(fileFromConfig);
+            if (!Files.exists(path)) {
+                log.error("E-Invoice: Master-Key-Datei nicht gefunden: {}", path);
+            } else if (!Files.isReadable(path)) {
+                log.error("E-Invoice: Master-Key-Datei nicht lesbar: {}", path);
+            } else {
+                try {
+                    String content = Files.readString(path).trim();
+                    if (content.isBlank()) {
+                        log.error("E-Invoice: Master-Key-Datei {} ist leer.", path);
+                    } else {
+                        signing.setMasterKey(content);
+                        source = "Datei " + path;
+                        warnIfPermissionsTooOpen(path);
+                    }
+                } catch (IOException ex) {
+                    log.error("E-Invoice: Master-Key-Datei {} konnte nicht gelesen werden: {}", path,
+                            ex.getMessage());
+                }
+            }
+        } else if (signing.getMasterKey() != null && !signing.getMasterKey().isBlank()) {
+            source = "Property/ENV";
+        }
+
+        if (signing.hasMasterKey()) {
+            log.info("E-Invoice Master-Key aktiv (Quelle: {}, Länge: {} Zeichen).", source,
+                    signing.getMasterKey().length());
+        } else {
+            log.warn("E-Invoice Master-Key nicht konfiguriert — nutzerseitig hinterlegte Signatur-Keystores "
+                    + "können nicht entschlüsselt werden. Setzen Sie votianlt.einvoice.signing.master-key oder "
+                    + "votianlt.einvoice.signing.master-key-file.");
+        }
+    }
+
+    /**
+     * Warnt, wenn die Secret-Datei für Gruppe oder Andere lesbar/schreibbar ist.
+     * In Container-Deployments (typische Docker/K8s-Secrets, Mode 0444) sind
+     * group/other-readable Berechtigungen nicht zwingend riskant – der Hinweis
+     * dient als Auf­merksamkeitssignal für Bare-Metal- oder VM-Setups.
+     */
+    private void warnIfPermissionsTooOpen(Path path) {
+        try {
+            Set<PosixFilePermission> perms = Files.getPosixFilePermissions(path);
+            boolean groupReadable = perms.contains(PosixFilePermission.GROUP_READ);
+            boolean otherReadable = perms.contains(PosixFilePermission.OTHERS_READ);
+            boolean otherWritable = perms.contains(PosixFilePermission.OTHERS_WRITE);
+            boolean groupWritable = perms.contains(PosixFilePermission.GROUP_WRITE);
+
+            if (otherWritable || groupWritable) {
+                log.error("E-Invoice: Master-Key-Datei {} ist für andere Nutzer SCHREIBBAR ({}). "
+                        + "Sofort die Berechtigungen härten (chmod 600).", path,
+                        PosixFilePermissions.toString(perms));
+            } else if (otherReadable || groupReadable) {
+                log.warn("E-Invoice: Master-Key-Datei {} ist für andere Nutzer lesbar ({}). "
+                        + "Empfehlung für Bare-Metal/VM-Deployments: chmod 600. "
+                        + "Im Container ist dies meist akzeptabel.", path, PosixFilePermissions.toString(perms));
+            }
+        } catch (UnsupportedOperationException ex) {
+            // POSIX-Permissions auf Nicht-Unix (z.B. Windows) nicht verfügbar — Check überspringen.
+        } catch (IOException ex) {
+            log.warn("E-Invoice: Berechtigungsprüfung der Master-Key-Datei {} fehlgeschlagen: {}", path,
+                    ex.getMessage());
+        }
+    }
+}

backend/src/main/java/de/assecutor/votianlt/config/InvoiceLifecycleMigration.java

@@ -0,0 +1,59 @@
+package de.assecutor.votianlt.config;
+
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.InvoiceAuditAction;
+import de.assecutor.votianlt.model.invoices.InvoiceAuditEntry;
+import de.assecutor.votianlt.model.invoices.InvoiceStatus;
+import de.assecutor.votianlt.model.invoices.InvoiceType;
+import de.assecutor.votianlt.repository.CustomerInvoiceRepository;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.boot.CommandLineRunner;
+import org.springframework.core.annotation.Order;
+import org.springframework.stereotype.Component;
+
+import java.time.LocalDateTime;
+import java.util.List;
+
+/**
+ * Einmalige Migration der vorhandenen Rechnungen auf das neue Lifecycle-Modell.
+ *
+ * Bestandsdaten haben weder Status noch Typ. Sie werden konservativ auf
+ * <code>type=INVOICE, status=ISSUED</code> gesetzt – sie sind in der Praxis bereits
+ * ausgestellt, denn sie tragen eine Rechnungsnummer und enthalten ein PDF.
+ *
+ * Ein Audit-Eintrag dokumentiert die Migration (R-37).
+ */
+@Component
+@Order(50)
+public class InvoiceLifecycleMigration implements CommandLineRunner {
+
+    private static final Logger log = LoggerFactory.getLogger(InvoiceLifecycleMigration.class);
+
+    private final CustomerInvoiceRepository invoiceRepository;
+
+    public InvoiceLifecycleMigration(CustomerInvoiceRepository invoiceRepository) {
+        this.invoiceRepository = invoiceRepository;
+    }
+
+    @Override
+    public void run(String... args) {
+        List<CustomerInvoice> legacyInvoices = invoiceRepository.findByStatusIsNull();
+        if (legacyInvoices.isEmpty()) {
+            return;
+        }
+        LocalDateTime now = LocalDateTime.now();
+        for (CustomerInvoice invoice : legacyInvoices) {
+            invoice.setType(InvoiceType.INVOICE);
+            invoice.setStatus(InvoiceStatus.ISSUED);
+            if (invoice.getIssuedAt() == null) {
+                invoice.setIssuedAt(now);
+            }
+            InvoiceAuditEntry entry = new InvoiceAuditEntry(InvoiceAuditAction.ISSUED, null, "system",
+                    "Migration: Bestandsrechnung auf Status ISSUED gesetzt.");
+            invoice.addAuditEntry(entry);
+        }
+        invoiceRepository.saveAll(legacyInvoices);
+        log.info("Lifecycle-Migration: {} Bestandsrechnungen auf Status ISSUED gesetzt.", legacyInvoices.size());
+    }
+}

backend/src/main/java/de/assecutor/votianlt/model/User.java

@@ -72,4 +72,29 @@ public class User {
 
     // Umsatzsteuer-Satz (als Dezimalwert, z.B. 0.19 für 19 %)
     private BigDecimal vatRate = new BigDecimal("0.19");
+
+    /**
+     * Optionaler Freigabe-Workflow für kritische Rechnungsvorgänge (R-42).
+     *
+     * Ist das Flag aktiv, müssen Storno- und Berichtigungsbelege durch einen Nutzer mit
+     * {@link de.assecutor.votianlt.security.InvoiceRoles#APPROVER}-Rolle freigegeben werden,
+     * bevor sie tatsächlich erzeugt werden.
+     */
+    private boolean requireApprovalForCriticalInvoiceActions = false;
+
+    /**
+     * Aktiviert ZUGFeRD/Factur-X-Anreicherung beim Speichern der Rechnungs-PDFs.
+     * Greift nur, wenn auch systemweit über
+     * {@link de.assecutor.votianlt.config.EInvoiceProperties} aktiviert ist.
+     */
+    private boolean einvoiceEnabled = false;
+
+    /**
+     * Aktiviert die digitale PAdES-Signatur der erzeugten Rechnungs-PDFs.
+     * Funktioniert unabhängig von {@link #einvoiceEnabled}: signierte Standard-PDFs
+     * sind ebenso möglich wie signierte ZUGFeRD-PDFs.
+     * Voraussetzung: ein hinterlegtes Nutzer-Zertifikat oder ein systemweit
+     * konfigurierter Keystore.
+     */
+    private boolean signInvoicesEnabled = false;
 }

backend/src/main/java/de/assecutor/votianlt/model/invoices/CustomerInvoice.java

@@ -3,7 +3,9 @@ package de.assecutor.votianlt.model.invoices;
 import org.springframework.data.annotation.Id;
 import org.springframework.data.mongodb.core.mapping.Document;
 import java.time.LocalDate;
+import java.time.LocalDateTime;
 import java.math.BigDecimal;
+import java.util.ArrayList;
 import java.util.List;
 
 @Document(collection = "customerInvoices")
@@ -12,6 +14,39 @@ public class CustomerInvoice {
     @Id
     private String id;
 
+    // Lebenszyklus und Belegtyp gemäß invoices_rules R-01 bis R-22
+    private InvoiceStatus status = InvoiceStatus.DRAFT;
+    private InvoiceType type = InvoiceType.INVOICE;
+
+    // Verknüpfung auf die Originalrechnung bei Korrektur- oder Stornobelegen (R-10, R-13, R-19, R-22, R-30)
+    private String originalInvoiceId;
+    private String originalInvoiceNumber;
+    private LocalDate originalInvoiceDate;
+
+    // Verkettung: bei stornierten/korrigierten Originalen Verweise auf die erzeugten Folgebelege.
+    private String cancellationInvoiceId;
+    private String correctionInvoiceId;
+    private String replacementInvoiceId;
+
+    // Zeitstempel für Statusübergänge
+    private LocalDateTime issuedAt;
+    private LocalDateTime sentAt;
+    private LocalDateTime cancelledAt;
+
+    // Änderungsprotokoll (R-36 bis R-39)
+    private List<InvoiceAuditEntry> auditLog = new ArrayList<>();
+
+    // Zahlungsstatus gemäß R-23 bis R-26
+    private PaymentStatus paymentStatus = PaymentStatus.UNPAID;
+    private BigDecimal paidAmount;
+    private LocalDateTime lastPaymentAt;
+
+    // E-Rechnung / Signatur-Marker (Mustangproject + iText sign)
+    private EInvoiceFormat eInvoiceFormat = EInvoiceFormat.NONE;
+    private boolean signed = false;
+    private LocalDateTime signedAt;
+    private String signedBy;
+
     // Pflichtangaben nach §14 UStG (German VAT law)
     private String invoiceNumber; // Fortlaufende Rechnungsnummer
     private LocalDate invoiceDate; // Rechnungsdatum
@@ -372,4 +407,166 @@ public class CustomerInvoice {
     public void setPdfData(byte[] pdfData) {
         this.pdfData = pdfData;
     }
+
+    public InvoiceStatus getStatus() {
+        return status;
+    }
+
+    public void setStatus(InvoiceStatus status) {
+        this.status = status;
+    }
+
+    public InvoiceType getType() {
+        return type;
+    }
+
+    public void setType(InvoiceType type) {
+        this.type = type;
+    }
+
+    public String getOriginalInvoiceId() {
+        return originalInvoiceId;
+    }
+
+    public void setOriginalInvoiceId(String originalInvoiceId) {
+        this.originalInvoiceId = originalInvoiceId;
+    }
+
+    public String getOriginalInvoiceNumber() {
+        return originalInvoiceNumber;
+    }
+
+    public void setOriginalInvoiceNumber(String originalInvoiceNumber) {
+        this.originalInvoiceNumber = originalInvoiceNumber;
+    }
+
+    public LocalDate getOriginalInvoiceDate() {
+        return originalInvoiceDate;
+    }
+
+    public void setOriginalInvoiceDate(LocalDate originalInvoiceDate) {
+        this.originalInvoiceDate = originalInvoiceDate;
+    }
+
+    public String getCancellationInvoiceId() {
+        return cancellationInvoiceId;
+    }
+
+    public void setCancellationInvoiceId(String cancellationInvoiceId) {
+        this.cancellationInvoiceId = cancellationInvoiceId;
+    }
+
+    public String getCorrectionInvoiceId() {
+        return correctionInvoiceId;
+    }
+
+    public void setCorrectionInvoiceId(String correctionInvoiceId) {
+        this.correctionInvoiceId = correctionInvoiceId;
+    }
+
+    public String getReplacementInvoiceId() {
+        return replacementInvoiceId;
+    }
+
+    public void setReplacementInvoiceId(String replacementInvoiceId) {
+        this.replacementInvoiceId = replacementInvoiceId;
+    }
+
+    public LocalDateTime getIssuedAt() {
+        return issuedAt;
+    }
+
+    public void setIssuedAt(LocalDateTime issuedAt) {
+        this.issuedAt = issuedAt;
+    }
+
+    public LocalDateTime getSentAt() {
+        return sentAt;
+    }
+
+    public void setSentAt(LocalDateTime sentAt) {
+        this.sentAt = sentAt;
+    }
+
+    public LocalDateTime getCancelledAt() {
+        return cancelledAt;
+    }
+
+    public void setCancelledAt(LocalDateTime cancelledAt) {
+        this.cancelledAt = cancelledAt;
+    }
+
+    public List<InvoiceAuditEntry> getAuditLog() {
+        if (auditLog == null) {
+            auditLog = new ArrayList<>();
+        }
+        return auditLog;
+    }
+
+    public void setAuditLog(List<InvoiceAuditEntry> auditLog) {
+        this.auditLog = auditLog != null ? auditLog : new ArrayList<>();
+    }
+
+    public void addAuditEntry(InvoiceAuditEntry entry) {
+        if (entry == null) {
+            return;
+        }
+        getAuditLog().add(entry);
+    }
+
+    public PaymentStatus getPaymentStatus() {
+        return paymentStatus;
+    }
+
+    public void setPaymentStatus(PaymentStatus paymentStatus) {
+        this.paymentStatus = paymentStatus;
+    }
+
+    public BigDecimal getPaidAmount() {
+        return paidAmount;
+    }
+
+    public void setPaidAmount(BigDecimal paidAmount) {
+        this.paidAmount = paidAmount;
+    }
+
+    public LocalDateTime getLastPaymentAt() {
+        return lastPaymentAt;
+    }
+
+    public void setLastPaymentAt(LocalDateTime lastPaymentAt) {
+        this.lastPaymentAt = lastPaymentAt;
+    }
+
+    public EInvoiceFormat getEInvoiceFormat() {
+        return eInvoiceFormat;
+    }
+
+    public void setEInvoiceFormat(EInvoiceFormat eInvoiceFormat) {
+        this.eInvoiceFormat = eInvoiceFormat;
+    }
+
+    public boolean isSigned() {
+        return signed;
+    }
+
+    public void setSigned(boolean signed) {
+        this.signed = signed;
+    }
+
+    public LocalDateTime getSignedAt() {
+        return signedAt;
+    }
+
+    public void setSignedAt(LocalDateTime signedAt) {
+        this.signedAt = signedAt;
+    }
+
+    public String getSignedBy() {
+        return signedBy;
+    }
+
+    public void setSignedBy(String signedBy) {
+        this.signedBy = signedBy;
+    }
 }

backend/src/main/java/de/assecutor/votianlt/model/invoices/EInvoiceFormat.java

@@ -0,0 +1,12 @@
+package de.assecutor.votianlt.model.invoices;
+
+/**
+ * Markiert, in welchem E-Rechnung-Format eine gespeicherte Rechnung vorliegt.
+ *
+ * NONE      – reines, nicht maschinenlesbares PDF.
+ * ZUGFERD   – PDF/A-3 mit eingebetteter ZUGFeRD/Factur-X/EN16931-XML.
+ * XRECHNUNG – PDF/A-3 mit eingebetteter XRechnung-XML (UN/CEFACT-Profil).
+ */
+public enum EInvoiceFormat {
+    NONE, ZUGFERD, XRECHNUNG
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/InvoiceApprovalAction.java

@@ -0,0 +1,11 @@
+package de.assecutor.votianlt.model.invoices;
+
+/**
+ * Aktionstyp eines {@link InvoiceApprovalRequest}.
+ *
+ * CANCEL_INVOICE     – Storno einer ausgestellten Rechnung (R-17 ff.).
+ * CORRECT_INVOICE    – Berichtigungsbeleg zu einer ausgestellten Rechnung (R-12 ff.).
+ */
+public enum InvoiceApprovalAction {
+    CANCEL_INVOICE, CORRECT_INVOICE
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/InvoiceApprovalRequest.java

@@ -0,0 +1,179 @@
+package de.assecutor.votianlt.model.invoices;
+
+import org.springframework.data.annotation.Id;
+import org.springframework.data.mongodb.core.mapping.Document;
+
+import java.time.LocalDateTime;
+
+/**
+ * Freigabe-Anfrage für eine kritische Rechnungsaktion gemäß R-42.
+ *
+ * Wird vom Lifecycle-Service angelegt, sobald ein Nutzer ohne
+ * Approver-Berechtigung mit aktivem {@code requireApprovalForCriticalInvoiceActions}-Flag
+ * einen Storno oder eine Berichtigung anstößt.
+ *
+ * Der Approver führt die Aktion über {@code approve} oder lehnt sie über {@code reject} ab.
+ * Die eigentliche Erzeugung des Storno-/Berichtigungsbelegs erfolgt erst nach Freigabe.
+ */
+@Document(collection = "invoiceApprovalRequests")
+public class InvoiceApprovalRequest {
+
+    @Id
+    private String id;
+
+    private InvoiceApprovalAction action;
+    private InvoiceApprovalStatus status = InvoiceApprovalStatus.PENDING;
+
+    private String targetInvoiceId;
+    private String targetInvoiceNumber;
+
+    private String requestedByUserId;
+    private String requestedByDisplayName;
+    private LocalDateTime requestedAt;
+
+    private String reviewedByUserId;
+    private String reviewedByDisplayName;
+    private LocalDateTime reviewedAt;
+    private String reviewerComment;
+
+    /** Eingegebener Grund (R-36). */
+    private String reason;
+
+    /** Bei Berichtigung: Beschreibung der ergänzten/korrigierten Angaben (R-14). */
+    private String correctedFields;
+
+    /** Verweis auf den nach Freigabe tatsächlich erzeugten Folgebeleg. */
+    private String resultingInvoiceId;
+    private String resultingInvoiceNumber;
+
+    public InvoiceApprovalRequest() {
+    }
+
+    public String getId() {
+        return id;
+    }
+
+    public void setId(String id) {
+        this.id = id;
+    }
+
+    public InvoiceApprovalAction getAction() {
+        return action;
+    }
+
+    public void setAction(InvoiceApprovalAction action) {
+        this.action = action;
+    }
+
+    public InvoiceApprovalStatus getStatus() {
+        return status;
+    }
+
+    public void setStatus(InvoiceApprovalStatus status) {
+        this.status = status;
+    }
+
+    public String getTargetInvoiceId() {
+        return targetInvoiceId;
+    }
+
+    public void setTargetInvoiceId(String targetInvoiceId) {
+        this.targetInvoiceId = targetInvoiceId;
+    }
+
+    public String getTargetInvoiceNumber() {
+        return targetInvoiceNumber;
+    }
+
+    public void setTargetInvoiceNumber(String targetInvoiceNumber) {
+        this.targetInvoiceNumber = targetInvoiceNumber;
+    }
+
+    public String getRequestedByUserId() {
+        return requestedByUserId;
+    }
+
+    public void setRequestedByUserId(String requestedByUserId) {
+        this.requestedByUserId = requestedByUserId;
+    }
+
+    public String getRequestedByDisplayName() {
+        return requestedByDisplayName;
+    }
+
+    public void setRequestedByDisplayName(String requestedByDisplayName) {
+        this.requestedByDisplayName = requestedByDisplayName;
+    }
+
+    public LocalDateTime getRequestedAt() {
+        return requestedAt;
+    }
+
+    public void setRequestedAt(LocalDateTime requestedAt) {
+        this.requestedAt = requestedAt;
+    }
+
+    public String getReviewedByUserId() {
+        return reviewedByUserId;
+    }
+
+    public void setReviewedByUserId(String reviewedByUserId) {
+        this.reviewedByUserId = reviewedByUserId;
+    }
+
+    public String getReviewedByDisplayName() {
+        return reviewedByDisplayName;
+    }
+
+    public void setReviewedByDisplayName(String reviewedByDisplayName) {
+        this.reviewedByDisplayName = reviewedByDisplayName;
+    }
+
+    public LocalDateTime getReviewedAt() {
+        return reviewedAt;
+    }
+
+    public void setReviewedAt(LocalDateTime reviewedAt) {
+        this.reviewedAt = reviewedAt;
+    }
+
+    public String getReviewerComment() {
+        return reviewerComment;
+    }
+
+    public void setReviewerComment(String reviewerComment) {
+        this.reviewerComment = reviewerComment;
+    }
+
+    public String getReason() {
+        return reason;
+    }
+
+    public void setReason(String reason) {
+        this.reason = reason;
+    }
+
+    public String getCorrectedFields() {
+        return correctedFields;
+    }
+
+    public void setCorrectedFields(String correctedFields) {
+        this.correctedFields = correctedFields;
+    }
+
+    public String getResultingInvoiceId() {
+        return resultingInvoiceId;
+    }
+
+    public void setResultingInvoiceId(String resultingInvoiceId) {
+        this.resultingInvoiceId = resultingInvoiceId;
+    }
+
+    public String getResultingInvoiceNumber() {
+        return resultingInvoiceNumber;
+    }
+
+    public void setResultingInvoiceNumber(String resultingInvoiceNumber) {
+        this.resultingInvoiceNumber = resultingInvoiceNumber;
+    }
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/InvoiceApprovalStatus.java

@@ -0,0 +1,5 @@
+package de.assecutor.votianlt.model.invoices;
+
+public enum InvoiceApprovalStatus {
+    PENDING, APPROVED, REJECTED
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/InvoiceAuditAction.java

@@ -0,0 +1,8 @@
+package de.assecutor.votianlt.model.invoices;
+
+/**
+ * Aktionen, die im Rechnungs-Audit-Log gemäß R-36 protokolliert werden.
+ */
+public enum InvoiceAuditAction {
+    CREATED_DRAFT, UPDATED_DRAFT, ISSUED, SENT, CANCELLED, CORRECTED, REPLACED, DELETED_DRAFT, PAYMENT_RECORDED
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/InvoiceAuditEntry.java

@@ -0,0 +1,89 @@
+package de.assecutor.votianlt.model.invoices;
+
+import java.time.LocalDateTime;
+
+/**
+ * Einzelner Eintrag im Änderungsprotokoll einer Rechnung gemäß R-36 bis R-39.
+ *
+ * Eingebettet in {@link CustomerInvoice}; wird ausschließlich angehängt, niemals
+ * geändert. Hält Wer/Wann/Was/Warum sowie ggf. den erzeugten Folgebeleg fest.
+ */
+public class InvoiceAuditEntry {
+
+    private LocalDateTime timestamp;
+    private String userId;
+    private String userDisplayName;
+    private InvoiceAuditAction action;
+    private String reason;
+
+    /** Optionale Referenz auf einen erzeugten Folgebeleg (Korrektur, Storno, Ersatzrechnung). */
+    private String resultingInvoiceId;
+    private String resultingInvoiceNumber;
+
+    public InvoiceAuditEntry() {
+    }
+
+    public InvoiceAuditEntry(InvoiceAuditAction action, String userId, String userDisplayName, String reason) {
+        this.timestamp = LocalDateTime.now();
+        this.action = action;
+        this.userId = userId;
+        this.userDisplayName = userDisplayName;
+        this.reason = reason;
+    }
+
+    public LocalDateTime getTimestamp() {
+        return timestamp;
+    }
+
+    public void setTimestamp(LocalDateTime timestamp) {
+        this.timestamp = timestamp;
+    }
+
+    public String getUserId() {
+        return userId;
+    }
+
+    public void setUserId(String userId) {
+        this.userId = userId;
+    }
+
+    public String getUserDisplayName() {
+        return userDisplayName;
+    }
+
+    public void setUserDisplayName(String userDisplayName) {
+        this.userDisplayName = userDisplayName;
+    }
+
+    public InvoiceAuditAction getAction() {
+        return action;
+    }
+
+    public void setAction(InvoiceAuditAction action) {
+        this.action = action;
+    }
+
+    public String getReason() {
+        return reason;
+    }
+
+    public void setReason(String reason) {
+        this.reason = reason;
+    }
+
+    public String getResultingInvoiceId() {
+        return resultingInvoiceId;
+    }
+
+    public void setResultingInvoiceId(String resultingInvoiceId) {
+        this.resultingInvoiceId = resultingInvoiceId;
+    }
+
+    public String getResultingInvoiceNumber() {
+        return resultingInvoiceNumber;
+    }
+
+    public void setResultingInvoiceNumber(String resultingInvoiceNumber) {
+        this.resultingInvoiceNumber = resultingInvoiceNumber;
+    }
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/InvoiceNumberReservation.java

@@ -0,0 +1,61 @@
+package de.assecutor.votianlt.model.invoices;
+
+import lombok.Data;
+import org.bson.types.ObjectId;
+import org.springframework.data.annotation.Id;
+import org.springframework.data.mongodb.core.index.CompoundIndex;
+import org.springframework.data.mongodb.core.index.CompoundIndexes;
+import org.springframework.data.mongodb.core.index.Indexed;
+import org.springframework.data.mongodb.core.mapping.Document;
+
+import java.time.Instant;
+
+/**
+ * Audit-Eintrag für jede aus dem Rechnungsnummern-Counter gezogene Nummer.
+ * Erlaubt nachzuweisen, dass jede Lücke im fortlaufenden Nummernkreis erklärt
+ * werden kann (vergeben aber nicht ausgestellt → entweder offen oder begründet
+ * verworfen). Pflichtgrundlage: § 14 Abs. 4 Nr. 4 UStG i.V.m. GoBD.
+ *
+ * Pro (userId, sequence) existiert genau eine Reservierung — ein Eindeutigkeits-
+ * Index erzwingt das auch bei nebenläufigen Aufrufen.
+ */
+@Data
+@Document(collection = "invoice_number_reservations")
+@CompoundIndexes({
+        @CompoundIndex(name = "user_sequence_unique", def = "{'userId': 1, 'sequence': 1}", unique = true),
+        @CompoundIndex(name = "user_status", def = "{'userId': 1, 'status': 1}")
+})
+public class InvoiceNumberReservation {
+
+    @Id
+    private ObjectId id;
+
+    @Indexed
+    private ObjectId userId;
+
+    /** Vollständige formatierte Rechnungsnummer wie sie auf dem Beleg erscheint (Präfix + Sequenz). */
+    private String number;
+
+    /** Roh-Sequenznummer aus dem Counter — Basis für Lücken-Analyse. */
+    private long sequence;
+
+    /** Präfix, mit dem die Nummer formatiert wurde — relevant, falls der Anwender den Präfix später ändert. */
+    private String prefix;
+
+    private Instant reservedAt;
+
+    /** Anzeigename des reservierenden Nutzers (z.B. „Anna Müller") oder „system" für Hintergrundprozesse. */
+    private String reservedBy;
+
+    private InvoiceNumberReservationStatus status;
+
+    /** Bei status=USED: ID der ausgestellten Rechnung. */
+    private String invoiceId;
+
+    private Instant usedAt;
+
+    /** Bei status=VOIDED: vom Anwender erfasster Grund — Pflichtfeld für betriebsprüfungstaugliche Erklärung. */
+    private String voidReason;
+
+    private Instant voidedAt;
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/InvoiceNumberReservationStatus.java

@@ -0,0 +1,17 @@
+package de.assecutor.votianlt.model.invoices;
+
+/**
+ * Status einer aus dem Nummernkreis gezogenen Rechnungsnummer.
+ *
+ * RESERVED – Nummer wurde aus dem Counter gezogen, aber noch keine Rechnung dazu festgeschrieben.
+ *            Bleibt eine Reservierung lange in diesem Zustand, deutet das auf einen
+ *            abgebrochenen Erstell-Prozess hin und produziert eine erklärungsbedürftige
+ *            Lücke im Nummernkreis (§ 14 Abs. 4 Nr. 4 UStG).
+ * USED     – Eine festgeschriebene Rechnung trägt diese Nummer; lücken-unkritisch.
+ * VOIDED   – Reservierung wurde bewusst verworfen (Erstellprozess abgebrochen, Anwender
+ *            hat erklärt, warum die Nummer nicht ausgestellt wurde) — Lücke ist
+ *            dokumentiert und betriebsprüfungstauglich.
+ */
+public enum InvoiceNumberReservationStatus {
+    RESERVED, USED, VOIDED
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/InvoiceStatus.java

@@ -0,0 +1,22 @@
+package de.assecutor.votianlt.model.invoices;
+
+/**
+ * Lebenszyklus einer Rechnung gemäß R-01 bis R-04.
+ *
+ * DRAFT       – noch in Bearbeitung, darf editiert oder gelöscht werden.
+ * ISSUED      – formal ausgestellt/gebucht, darf nicht mehr direkt überschrieben werden.
+ * SENT        – an den Empfänger versendet.
+ * CANCELLED   – durch eine Stornorechnung aufgehoben.
+ * CORRECTED   – durch eine Berichtigung formal korrigiert (Original bleibt sichtbar).
+ */
+public enum InvoiceStatus {
+    DRAFT, ISSUED, SENT, CANCELLED, CORRECTED;
+
+    public boolean isFinalized() {
+        return this != DRAFT;
+    }
+
+    public boolean isMutable() {
+        return this == DRAFT;
+    }
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/InvoiceType.java

@@ -0,0 +1,14 @@
+package de.assecutor.votianlt.model.invoices;
+
+/**
+ * Belegtyp einer Rechnung gemäß R-09, R-12 ff. und R-17 ff.
+ *
+ * INVOICE       – reguläre Ausgangsrechnung.
+ * CORRECTION    – Rechnungsberichtigung für formale Fehler (R-12 bis R-16).
+ *                 Verweist eindeutig auf die zu korrigierende Originalrechnung.
+ * CANCELLATION  – Stornorechnung für wirtschaftliche Fehler (R-17 bis R-22).
+ *                 Verweist eindeutig auf die zu stornierende Originalrechnung.
+ */
+public enum InvoiceType {
+    INVOICE, CORRECTION, CANCELLATION
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/PaymentStatus.java

@@ -0,0 +1,14 @@
+package de.assecutor.votianlt.model.invoices;
+
+/**
+ * Zahlungsstatus einer Rechnung gemäß R-23 bis R-26.
+ *
+ * UNPAID         – noch nicht bezahlt.
+ * PARTIALLY_PAID – Teilzahlung erhalten, Restbetrag offen.
+ * PAID           – vollständig bezahlt.
+ * OVERPAID       – Zahlbetrag übersteigt den Rechnungsbetrag.
+ * REFUND_DUE     – Erstattungsbetrag offen (z.B. nach Storno einer bezahlten Rechnung).
+ */
+public enum PaymentStatus {
+    UNPAID, PARTIALLY_PAID, PAID, OVERPAID, REFUND_DUE
+}

backend/src/main/java/de/assecutor/votianlt/model/invoices/UserSigningCredentials.java

@@ -0,0 +1,163 @@
+package de.assecutor.votianlt.model.invoices;
+
+import org.springframework.data.annotation.Id;
+import org.springframework.data.mongodb.core.index.Indexed;
+import org.springframework.data.mongodb.core.mapping.Document;
+
+import java.time.LocalDateTime;
+
+/**
+ * Pro Nutzer hinterlegte Signatur-Credentials für die Erzeugung von signierten
+ * (PAdES) E-Rechnungen.
+ *
+ * Sicherheitshinweise:
+ * <ul>
+ *   <li>Der private Schlüssel (komplette PKCS#12-Datei) wird vor dem Speichern
+ *       mit AES-256-GCM unter dem systemweiten Master-Key
+ *       ({@code votianlt.einvoice.signing.master-key}) verschlüsselt.</li>
+ *   <li>Das Keystore-Passwort wird ebenfalls AES-GCM-verschlüsselt persistiert.</li>
+ *   <li>Beide Felder enthalten die Initialisierungs-IV als Präfix
+ *       (12 Byte IV + Ciphertext+Tag).</li>
+ *   <li>Der Master-Key darf nicht verloren gehen — andernfalls sind alle
+ *       hinterlegten Keystores nicht mehr verwendbar und müssen vom Nutzer
+ *       neu hochgeladen werden.</li>
+ * </ul>
+ *
+ * Die Klar-Metadaten (Subject/Issuer/Gültigkeit/Alias) werden unverschlüsselt
+ * abgelegt, damit das Profil sie ohne Master-Key anzeigen kann (Statussicht
+ * funktioniert auch nach Schlüsselverlust).
+ */
+@Document(collection = "userSigningCredentials")
+public class UserSigningCredentials {
+
+    @Id
+    private String id;
+
+    @Indexed(unique = true)
+    private String userId;
+
+    /** Verschlüsselter PKCS#12-Keystore (AES-GCM, IV-präfiziert). */
+    private byte[] encryptedKeystore;
+
+    /** Verschlüsseltes Keystore-Passwort (AES-GCM, IV-präfiziert, Base64). */
+    private String encryptedPassword;
+
+    private String keyAlias;
+
+    // Klartext-Metadaten zum Zertifikat (Anzeige im Profil ohne Entschlüsselung)
+    private String subjectDn;
+    private String issuerDn;
+    private String serialNumber;
+    private LocalDateTime validFrom;
+    private LocalDateTime validUntil;
+
+    private LocalDateTime createdAt;
+    private LocalDateTime updatedAt;
+
+    /** Nutzerseitiger Schalter, der die Verwendung der eigenen Credentials aktiviert. */
+    private boolean enabled = true;
+
+    public String getId() {
+        return id;
+    }
+
+    public void setId(String id) {
+        this.id = id;
+    }
+
+    public String getUserId() {
+        return userId;
+    }
+
+    public void setUserId(String userId) {
+        this.userId = userId;
+    }
+
+    public byte[] getEncryptedKeystore() {
+        return encryptedKeystore;
+    }
+
+    public void setEncryptedKeystore(byte[] encryptedKeystore) {
+        this.encryptedKeystore = encryptedKeystore;
+    }
+
+    public String getEncryptedPassword() {
+        return encryptedPassword;
+    }
+
+    public void setEncryptedPassword(String encryptedPassword) {
+        this.encryptedPassword = encryptedPassword;
+    }
+
+    public String getKeyAlias() {
+        return keyAlias;
+    }
+
+    public void setKeyAlias(String keyAlias) {
+        this.keyAlias = keyAlias;
+    }
+
+    public String getSubjectDn() {
+        return subjectDn;
+    }
+
+    public void setSubjectDn(String subjectDn) {
+        this.subjectDn = subjectDn;
+    }
+
+    public String getIssuerDn() {
+        return issuerDn;
+    }
+
+    public void setIssuerDn(String issuerDn) {
+        this.issuerDn = issuerDn;
+    }
+
+    public String getSerialNumber() {
+        return serialNumber;
+    }
+
+    public void setSerialNumber(String serialNumber) {
+        this.serialNumber = serialNumber;
+    }
+
+    public LocalDateTime getValidFrom() {
+        return validFrom;
+    }
+
+    public void setValidFrom(LocalDateTime validFrom) {
+        this.validFrom = validFrom;
+    }
+
+    public LocalDateTime getValidUntil() {
+        return validUntil;
+    }
+
+    public void setValidUntil(LocalDateTime validUntil) {
+        this.validUntil = validUntil;
+    }
+
+    public LocalDateTime getCreatedAt() {
+        return createdAt;
+    }
+
+    public void setCreatedAt(LocalDateTime createdAt) {
+        this.createdAt = createdAt;
+    }
+
+    public LocalDateTime getUpdatedAt() {
+        return updatedAt;
+    }
+
+    public void setUpdatedAt(LocalDateTime updatedAt) {
+        this.updatedAt = updatedAt;
+    }
+
+    public boolean isEnabled() {
+        return enabled;
+    }
+
+    public void setEnabled(boolean enabled) {
+        this.enabled = enabled;
+    }
+}

backend/src/main/java/de/assecutor/votianlt/pages/base/ui/component/SigningCredentialsPanel.java

@@ -0,0 +1,255 @@
+package de.assecutor.votianlt.pages.base.ui.component;
+
+import com.vaadin.flow.component.button.Button;
+import com.vaadin.flow.component.button.ButtonVariant;
+import com.vaadin.flow.component.checkbox.Checkbox;
+import com.vaadin.flow.component.html.Div;
+import com.vaadin.flow.component.html.H3;
+import com.vaadin.flow.component.html.Span;
+import com.vaadin.flow.component.notification.Notification;
+import com.vaadin.flow.component.orderedlayout.HorizontalLayout;
+import com.vaadin.flow.component.orderedlayout.VerticalLayout;
+import com.vaadin.flow.component.textfield.PasswordField;
+import com.vaadin.flow.component.textfield.TextField;
+import com.vaadin.flow.component.upload.Upload;
+import com.vaadin.flow.component.upload.receivers.MemoryBuffer;
+import com.vaadin.flow.i18n.I18NProvider;
+import de.assecutor.votianlt.config.EInvoiceProperties;
+import de.assecutor.votianlt.model.invoices.UserSigningCredentials;
+import de.assecutor.votianlt.service.SigningCredentialsService;
+
+import java.time.LocalDateTime;
+import java.time.format.DateTimeFormatter;
+import java.util.Locale;
+import java.util.Optional;
+import java.util.function.Function;
+
+/**
+ * UI-Panel zur Verwaltung der nutzerseitigen PKCS#12-Signatur-Credentials
+ * (Phase 5.5 / 5.6 der Rechnungsregeln).
+ *
+ * Wird in {@link de.assecutor.votianlt.pages.view.EditProfileView} eingebunden.
+ * Die Klasse ist absichtlich keine Vaadin-{@code @Route} und keine Spring-Bean —
+ * sie ist eine gewöhnliche Vaadin-Komponente, die mit den nötigen Services
+ * konstruiert und vom Profil-View positioniert wird.
+ */
+public class SigningCredentialsPanel extends VerticalLayout {
+
+    private static final DateTimeFormatter DATE_FORMAT = DateTimeFormatter.ofPattern("dd.MM.yyyy", Locale.GERMANY);
+
+    private final SigningCredentialsService credentialsService;
+    private final EInvoiceProperties properties;
+    private final String userId;
+    private final Function<String, String> tr;
+
+    private final Div statusContainer = new Div();
+
+    public SigningCredentialsPanel(SigningCredentialsService credentialsService, EInvoiceProperties properties,
+            String userId, Function<String, String> translate) {
+        this.credentialsService = credentialsService;
+        this.properties = properties;
+        this.userId = userId;
+        this.tr = translate;
+
+        setPadding(true);
+        setSpacing(true);
+        setWidthFull();
+        addClassName("surface-panel");
+        getStyle().set("border", "1px solid var(--lumo-contrast-10pct)").set("border-radius",
+                "var(--lumo-border-radius-l)");
+
+        H3 heading = new H3(tr.apply("profile.signing.title"));
+        add(heading);
+
+        Span hint = new Span(tr.apply("profile.signing.hint"));
+        hint.getStyle().set("color", "var(--lumo-secondary-text-color)")
+                .set("font-size", "var(--lumo-font-size-s)");
+        add(hint);
+
+        if (!properties.getSigning().hasMasterKey()) {
+            Span masterKeyWarning = new Span(tr.apply("profile.signing.masterkey.missing"));
+            masterKeyWarning.getStyle().set("color", "var(--lumo-error-text-color)")
+                    .set("font-size", "var(--lumo-font-size-s)");
+            add(masterKeyWarning);
+        }
+
+        add(statusContainer);
+        renderStatus();
+
+        add(buildUploadSection());
+    }
+
+    private void renderStatus() {
+        statusContainer.removeAll();
+        Optional<UserSigningCredentials> credentialsOpt = credentialsService.findCredentials(userId);
+        if (credentialsOpt.isEmpty()) {
+            Span empty = new Span(tr.apply("profile.signing.none"));
+            empty.getStyle().set("color", "var(--lumo-secondary-text-color)");
+            statusContainer.add(empty);
+            return;
+        }
+
+        UserSigningCredentials credentials = credentialsOpt.get();
+        Div card = new Div();
+        card.getStyle().set("padding", "12px 16px").set("background", "var(--lumo-contrast-5pct)")
+                .set("border-radius", "var(--lumo-border-radius-m)");
+
+        addRow(card, tr.apply("profile.signing.metadata.alias"), credentials.getKeyAlias());
+        addRow(card, tr.apply("profile.signing.metadata.subject"), credentials.getSubjectDn());
+        addRow(card, tr.apply("profile.signing.metadata.issuer"), credentials.getIssuerDn());
+        addRow(card, tr.apply("profile.signing.metadata.serial"), credentials.getSerialNumber());
+
+        String validity = formatDate(credentials.getValidFrom()) + " — " + formatDate(credentials.getValidUntil());
+        addRow(card, tr.apply("profile.signing.metadata.validity"), validity);
+
+        LocalDateTime now = LocalDateTime.now();
+        if (credentials.getValidUntil() != null) {
+            if (credentials.getValidUntil().isBefore(now)) {
+                Span warn = new Span(tr.apply("profile.signing.expired"));
+                warn.getElement().getThemeList().add("badge");
+                warn.getElement().getThemeList().add("error");
+                card.add(new Div(warn));
+            } else if (credentials.getValidUntil().isBefore(now.plusDays(30))) {
+                Span warn = new Span(tr.apply("profile.signing.expiring"));
+                warn.getElement().getThemeList().add("badge");
+                warn.getElement().getThemeList().add("warning");
+                card.add(new Div(warn));
+            }
+        }
+
+        Checkbox enabledCheckbox = new Checkbox(tr.apply("profile.signing.enabled"));
+        enabledCheckbox.setValue(credentials.isEnabled());
+        enabledCheckbox.addValueChangeListener(e -> {
+            credentialsService.setEnabled(userId, Boolean.TRUE.equals(e.getValue()));
+            Notification.show(tr.apply("profile.signing.toggle.saved"), 2000, Notification.Position.BOTTOM_END);
+        });
+
+        Button deleteBtn = new Button(tr.apply("profile.signing.delete"), ev -> {
+            credentialsService.deleteForUser(userId);
+            Notification.show(tr.apply("profile.signing.deleted"), 2500, Notification.Position.BOTTOM_END);
+            renderStatus();
+        });
+        deleteBtn.addThemeVariants(ButtonVariant.LUMO_ERROR, ButtonVariant.LUMO_TERTIARY);
+
+        HorizontalLayout actions = new HorizontalLayout(enabledCheckbox, deleteBtn);
+        actions.setSpacing(true);
+        actions.setAlignItems(Alignment.CENTER);
+        actions.getStyle().set("margin-top", "12px");
+        card.add(actions);
+
+        statusContainer.add(card);
+    }
+
+    private Div buildUploadSection() {
+        Div section = new Div();
+        section.getStyle().set("margin-top", "16px").set("padding", "12px 16px")
+                .set("border", "1px dashed var(--lumo-contrast-20pct)")
+                .set("border-radius", "var(--lumo-border-radius-m)");
+
+        Span label = new Span(tr.apply("profile.signing.upload.title"));
+        label.getStyle().set("font-weight", "600");
+        section.add(label);
+
+        MemoryBuffer buffer = new MemoryBuffer();
+        Upload upload = new Upload(buffer);
+        upload.setAcceptedFileTypes("application/x-pkcs12", ".p12", ".pfx");
+        upload.setMaxFiles(1);
+        upload.setMaxFileSize(2 * 1024 * 1024); // 2 MB sind für PKCS#12 reichlich.
+        upload.setDropLabel(new Span(tr.apply("profile.signing.upload.drop")));
+        upload.setWidthFull();
+        upload.getStyle().set("margin-top", "8px");
+
+        TextField aliasField = new TextField(tr.apply("profile.signing.alias"));
+        aliasField.setWidthFull();
+        aliasField.setRequiredIndicatorVisible(true);
+
+        PasswordField passwordField = new PasswordField(tr.apply("profile.signing.password"));
+        passwordField.setWidthFull();
+        passwordField.setRequiredIndicatorVisible(true);
+
+        Span uploadStatus = new Span();
+        uploadStatus.getStyle().set("color", "var(--lumo-secondary-text-color)")
+                .set("font-size", "var(--lumo-font-size-s)");
+
+        upload.addSucceededListener(event -> uploadStatus.setText(tr.apply("profile.signing.upload.received")));
+        upload.addFileRejectedListener(event -> uploadStatus.setText(event.getErrorMessage()));
+
+        Button saveBtn = new Button(tr.apply("profile.signing.upload.save"), ev -> {
+            if (buffer.getFileData() == null || buffer.getFileData().getFileName() == null
+                    || buffer.getFileData().getFileName().isBlank()) {
+                Notification.show(tr.apply("profile.signing.upload.required"), 4000, Notification.Position.MIDDLE);
+                return;
+            }
+            if (aliasField.isEmpty()) {
+                aliasField.setInvalid(true);
+                aliasField.setErrorMessage(tr.apply("profile.signing.alias.required"));
+                return;
+            }
+            if (passwordField.isEmpty()) {
+                passwordField.setInvalid(true);
+                passwordField.setErrorMessage(tr.apply("profile.signing.password.required"));
+                return;
+            }
+            try {
+                byte[] bytes = buffer.getInputStream().readAllBytes();
+                credentialsService.store(userId, bytes, passwordField.getValue(), aliasField.getValue().trim());
+                Notification.show(tr.apply("profile.signing.saved"), 3000, Notification.Position.BOTTOM_END);
+                aliasField.clear();
+                passwordField.clear();
+                uploadStatus.setText("");
+                renderStatus();
+            } catch (IllegalArgumentException ex) {
+                Notification.show(ex.getMessage(), 6000, Notification.Position.MIDDLE);
+            } catch (IllegalStateException ex) {
+                Notification.show(ex.getMessage(), 6000, Notification.Position.MIDDLE);
+            } catch (Exception ex) {
+                Notification.show(tr.apply("profile.signing.error") + ": " + ex.getMessage(), 6000,
+                        Notification.Position.MIDDLE);
+            }
+        });
+        saveBtn.addThemeVariants(ButtonVariant.LUMO_PRIMARY);
+
+        VerticalLayout fields = new VerticalLayout(upload, uploadStatus, aliasField, passwordField, saveBtn);
+        fields.setPadding(false);
+        fields.setSpacing(true);
+        section.add(fields);
+
+        if (!properties.getSigning().hasMasterKey()) {
+            saveBtn.setEnabled(false);
+            upload.setVisible(true);
+            saveBtn.setTooltipText(tr.apply("profile.signing.masterkey.missing"));
+        }
+
+        return section;
+    }
+
+    private void addRow(Div container, String label, String value) {
+        if (value == null || value.isBlank()) {
+            return;
+        }
+        HorizontalLayout row = new HorizontalLayout();
+        row.setSpacing(true);
+        row.setPadding(false);
+        Span lbl = new Span(label);
+        lbl.getStyle().set("min-width", "140px").set("color", "var(--lumo-secondary-text-color)");
+        Span val = new Span(value);
+        val.getStyle().set("font-family", "var(--lumo-font-family)");
+        row.add(lbl, val);
+        container.add(row);
+    }
+
+    private String formatDate(LocalDateTime ts) {
+        return ts == null ? "—" : ts.format(DATE_FORMAT);
+    }
+
+    /**
+     * Convenience-Konstruktor, der einen {@link I18NProvider} statt einer
+     * Translate-Funktion akzeptiert. So können Aufrufer ohne View-Kontext
+     * leichter eigene Übersetzungen einspeisen.
+     */
+    public SigningCredentialsPanel(SigningCredentialsService credentialsService, EInvoiceProperties properties,
+            String userId, I18NProvider i18nProvider, Locale locale) {
+        this(credentialsService, properties, userId,
+                key -> i18nProvider.getTranslation(key, locale != null ? locale : Locale.getDefault()));
+    }
+}

backend/src/main/java/de/assecutor/votianlt/pages/base/ui/view/MainLayout.java

@@ -145,8 +145,12 @@ public final class MainLayout extends AppLayout {
         // Add children to "Verwaltung"
         treeData.addItem(verwaltungItem,
                 new MenuTreeItem(getTranslation("nav.jobs"), "jobs", VaadinIcon.CLIPBOARD_TEXT));
+        // Eigenes Rechnungs-Modul ist deaktiviert (siehe CreateInvoiceView/InvoicesView).
+        // Die rechnungsrelevanten Daten werden ausschließlich per DATEV-CSV exportiert.
         treeData.addItem(verwaltungItem,
-                new MenuTreeItem(getTranslation("nav.invoices"), "invoices", VaadinIcon.FILE_TEXT));
+                new MenuTreeItem(getTranslation("nav.datev.export"), "datev-export", VaadinIcon.DOWNLOAD));
+        treeData.addItem(verwaltungItem,
+                new MenuTreeItem(getTranslation("nav.approvals"), "approvals", VaadinIcon.CHECK_CIRCLE));
         treeData.addItem(verwaltungItem,
                 new MenuTreeItem(getTranslation("nav.customers"), "customers", VaadinIcon.USERS));
         treeData.addItem(verwaltungItem,

backend/src/main/java/de/assecutor/votianlt/pages/service/UserInvoiceDataService.java

@@ -1,8 +1,14 @@
 package de.assecutor.votianlt.pages.service;
 
 import de.assecutor.votianlt.model.UserInvoiceData;
+import de.assecutor.votianlt.model.invoices.InvoiceNumberReservation;
+import de.assecutor.votianlt.model.invoices.InvoiceNumberReservationStatus;
+import de.assecutor.votianlt.repository.InvoiceNumberReservationRepository;
 import de.assecutor.votianlt.repository.UserInvoiceDataRepository;
+import de.assecutor.votianlt.security.SecurityService;
 import org.bson.types.ObjectId;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
 import org.springframework.data.mongodb.core.FindAndModifyOptions;
 import org.springframework.data.mongodb.core.MongoTemplate;
 import org.springframework.data.mongodb.core.query.Criteria;
@@ -10,17 +16,25 @@ import org.springframework.data.mongodb.core.query.Query;
 import org.springframework.data.mongodb.core.query.Update;
 import org.springframework.stereotype.Service;
 
+import java.time.Instant;
 import java.util.Optional;
 
 @Service
 public class UserInvoiceDataService {
 
+    private static final Logger log = LoggerFactory.getLogger(UserInvoiceDataService.class);
+
     private final UserInvoiceDataRepository userInvoiceDataRepository;
     private final MongoTemplate mongoTemplate;
+    private final InvoiceNumberReservationRepository reservationRepository;
+    private final SecurityService securityService;
 
-    public UserInvoiceDataService(UserInvoiceDataRepository userInvoiceDataRepository, MongoTemplate mongoTemplate) {
+    public UserInvoiceDataService(UserInvoiceDataRepository userInvoiceDataRepository, MongoTemplate mongoTemplate,
+            InvoiceNumberReservationRepository reservationRepository, SecurityService securityService) {
         this.userInvoiceDataRepository = userInvoiceDataRepository;
         this.mongoTemplate = mongoTemplate;
+        this.reservationRepository = reservationRepository;
+        this.securityService = securityService;
     }
 
     public Optional<UserInvoiceData> findByUserId(ObjectId userId) {
@@ -64,6 +78,12 @@ public class UserInvoiceDataService {
     /**
      * Generiert atomar die nächste Rechnungsnummer für den Benutzer und erhöht den
      * Zähler um 1. Gibt die vollständige Rechnungsnummer zurück (Präfix + Nummer).
+     *
+     * Jede Vergabe wird als {@link InvoiceNumberReservation} mit Status RESERVED
+     * persistiert. Damit ist auch nachvollziehbar, wenn eine Nummer aus dem
+     * Counter gezogen, aber nie zu einer ausgestellten Rechnung wird (abgebrochener
+     * Erstell-Prozess, fehlgeschlagene Validierung). Die Reservierung wird später
+     * vom Lifecycle-Service auf USED bzw. VOIDED gesetzt.
      */
     public String generateNextInvoiceNumber(ObjectId userId) {
         Query query = Query.query(Criteria.where("userId").is(userId));
@@ -75,11 +95,56 @@ public class UserInvoiceDataService {
             // Kein Eintrag vorhanden - Fallback auf aktuelle Daten
             return findByUserId(userId).map(d -> {
                 String prefix = d.getPrefix() != null ? d.getPrefix() : "";
-                return prefix + String.format("%06d", d.getNextInvoiceNumber());
+                long sequence = d.getNextInvoiceNumber();
+                String number = prefix + String.format("%06d", sequence);
+                recordReservation(userId, number, sequence, prefix);
+                return number;
             }).orElse("000000");
         }
 
         String prefix = before.getPrefix() != null ? before.getPrefix() : "";
-        return prefix + String.format("%06d", before.getNextInvoiceNumber());
+        long sequence = before.getNextInvoiceNumber();
+        String number = prefix + String.format("%06d", sequence);
+        recordReservation(userId, number, sequence, prefix);
+        return number;
+    }
+
+    /**
+     * Persistiert die Reservierung einer Nummer. Das Schreiben des Audit-Eintrags
+     * ist von der Counter-Vergabe entkoppelt: Sollte das Audit-Repository
+     * vorübergehend ausfallen, geht die Nummer-Vergabe nicht verloren — wir
+     * loggen den Fehler und vertrauen darauf, dass die anschließende Lücken-
+     * Analyse auf Basis der ausgestellten Rechnungen die fehlende Reservierung
+     * sichtbar macht.
+     */
+    private void recordReservation(ObjectId userId, String number, long sequence, String prefix) {
+        try {
+            InvoiceNumberReservation reservation = new InvoiceNumberReservation();
+            reservation.setUserId(userId);
+            reservation.setNumber(number);
+            reservation.setSequence(sequence);
+            reservation.setPrefix(prefix);
+            reservation.setReservedAt(Instant.now());
+            reservation.setReservedBy(currentUserDisplayName());
+            reservation.setStatus(InvoiceNumberReservationStatus.RESERVED);
+            reservationRepository.save(reservation);
+        } catch (Exception ex) {
+            log.warn("Reservierung der Rechnungsnummer {} (User {}) konnte nicht persistiert werden: {}",
+                    number, userId, ex.getMessage(), ex);
+        }
+    }
+
+    private String currentUserDisplayName() {
+        try {
+            var user = securityService.getCurrentDatabaseUser();
+            String composed = (safe(user.getFirstname()) + " " + safe(user.getName())).trim();
+            return composed.isBlank() ? safe(user.getEmail()) : composed;
+        } catch (Exception ignored) {
+            return "system";
+        }
+    }
+
+    private String safe(String value) {
+        return value != null ? value : "";
     }
 }

backend/src/main/java/de/assecutor/votianlt/pages/view/ApprovalsView.java

@@ -0,0 +1,205 @@
+package de.assecutor.votianlt.pages.view;
+
+import com.vaadin.flow.component.Component;
+import com.vaadin.flow.component.button.Button;
+import com.vaadin.flow.component.button.ButtonVariant;
+import com.vaadin.flow.component.dialog.Dialog;
+import com.vaadin.flow.component.grid.Grid;
+import com.vaadin.flow.component.html.Div;
+import com.vaadin.flow.component.html.Span;
+import com.vaadin.flow.component.notification.Notification;
+import com.vaadin.flow.component.orderedlayout.FlexComponent;
+import com.vaadin.flow.component.orderedlayout.HorizontalLayout;
+import com.vaadin.flow.component.orderedlayout.VerticalLayout;
+import com.vaadin.flow.component.textfield.TextArea;
+import com.vaadin.flow.router.HasDynamicTitle;
+import com.vaadin.flow.router.Route;
+import de.assecutor.votianlt.model.invoices.InvoiceApprovalAction;
+import de.assecutor.votianlt.model.invoices.InvoiceApprovalRequest;
+import de.assecutor.votianlt.pages.base.ui.component.DialogStylingHelper;
+import de.assecutor.votianlt.pages.base.ui.component.ViewToolbar;
+import de.assecutor.votianlt.service.InvoiceApprovalService;
+import de.assecutor.votianlt.service.InvoiceLifecycleException;
+import de.assecutor.votianlt.service.InvoicePermissionService;
+import jakarta.annotation.security.RolesAllowed;
+
+import java.time.format.DateTimeFormatter;
+import java.util.Locale;
+
+/**
+ * Freigabe-Posteingang gemäß R-42. Listet offene Storno-/Berichtigungs-Anfragen
+ * und erlaubt Approver-berechtigten Nutzern die Freigabe oder Ablehnung.
+ *
+ * Wird über die Route {@code /approvals} erreicht. Der Zugriff ist nur für Nutzer
+ * mit Rolle {@code USER}/{@code ADMIN} formal offen — die feingranulare Prüfung
+ * erfolgt durch den {@link InvoicePermissionService}, der im Render-Pfad
+ * unberechtigte Nutzer mit einem entsprechenden Hinweis abblockt.
+ */
+@Route(value = "approvals", layout = de.assecutor.votianlt.pages.base.ui.view.MainLayout.class)
+@RolesAllowed({ "USER", "ADMIN" })
+public class ApprovalsView extends VerticalLayout implements HasDynamicTitle {
+
+    private static final DateTimeFormatter DATE_TIME_FMT = DateTimeFormatter.ofPattern("dd.MM.yyyy HH:mm",
+            Locale.GERMANY);
+
+    private final InvoiceApprovalService invoiceApprovalService;
+
+    private final Grid<InvoiceApprovalRequest> grid;
+
+    public ApprovalsView(InvoiceApprovalService invoiceApprovalService,
+            InvoicePermissionService invoicePermissionService) {
+        this.invoiceApprovalService = invoiceApprovalService;
+
+        setSizeFull();
+        setPadding(true);
+        setSpacing(true);
+        setJustifyContentMode(FlexComponent.JustifyContentMode.CENTER);
+        setDefaultHorizontalComponentAlignment(FlexComponent.Alignment.CENTER);
+        addClassName("data-view");
+
+        add(new ViewToolbar(getTranslation("approvals.title")));
+
+        if (!invoicePermissionService.canApproveRequests(invoicePermissionService.currentUser())) {
+            Span hint = new Span(getTranslation("approvals.no.permission"));
+            hint.getStyle().set("color", "var(--lumo-secondary-text-color)");
+            add(hint);
+            grid = null;
+            return;
+        }
+
+        grid = new Grid<>(InvoiceApprovalRequest.class, false);
+        grid.setWidthFull();
+        grid.addClassName("data-grid");
+        grid.addColumn(this::formatTimestamp).setHeader(getTranslation("approvals.column.requested"))
+                .setAutoWidth(true);
+        grid.addColumn(InvoiceApprovalRequest::getRequestedByDisplayName)
+                .setHeader(getTranslation("approvals.column.requester")).setAutoWidth(true);
+        grid.addColumn(InvoiceApprovalRequest::getTargetInvoiceNumber)
+                .setHeader(getTranslation("approvals.column.invoice")).setAutoWidth(true);
+        grid.addComponentColumn(this::renderActionBadge).setHeader(getTranslation("approvals.column.action"))
+                .setAutoWidth(true);
+        grid.addColumn(InvoiceApprovalRequest::getReason).setHeader(getTranslation("approvals.column.reason"))
+                .setFlexGrow(1);
+        grid.addComponentColumn(this::renderActions).setHeader(getTranslation("invoices.column.actions"))
+                .setAutoWidth(true).setFlexGrow(0);
+
+        Div panel = new Div(grid);
+        panel.addClassNames("surface-panel", "data-grid-panel");
+        panel.setWidthFull();
+        add(panel);
+
+        reload();
+    }
+
+    private void reload() {
+        if (grid != null) {
+            grid.setItems(invoiceApprovalService.findPending());
+        }
+    }
+
+    private String formatTimestamp(InvoiceApprovalRequest req) {
+        return req.getRequestedAt() != null ? req.getRequestedAt().format(DATE_TIME_FMT) : "";
+    }
+
+    private Component renderActionBadge(InvoiceApprovalRequest req) {
+        InvoiceApprovalAction action = req.getAction();
+        Span badge = new Span(action == InvoiceApprovalAction.CANCEL_INVOICE
+                ? getTranslation("invoices.type.cancellation")
+                : getTranslation("invoices.type.correction"));
+        badge.getElement().getThemeList().add("badge");
+        badge.getElement().getThemeList().add(action == InvoiceApprovalAction.CANCEL_INVOICE ? "error" : "warning");
+        return badge;
+    }
+
+    private Component renderActions(InvoiceApprovalRequest req) {
+        HorizontalLayout layout = new HorizontalLayout();
+        layout.setSpacing(true);
+        layout.setPadding(false);
+
+        Button approveBtn = new Button(getTranslation("approvals.action.approve"), e -> openReviewDialog(req, true));
+        approveBtn.addThemeVariants(ButtonVariant.LUMO_PRIMARY, ButtonVariant.LUMO_SUCCESS,
+                ButtonVariant.LUMO_SMALL);
+        layout.add(approveBtn);
+
+        Button rejectBtn = new Button(getTranslation("approvals.action.reject"), e -> openReviewDialog(req, false));
+        rejectBtn.addThemeVariants(ButtonVariant.LUMO_ERROR, ButtonVariant.LUMO_SMALL);
+        layout.add(rejectBtn);
+
+        return layout;
+    }
+
+    private void openReviewDialog(InvoiceApprovalRequest req, boolean approve) {
+        String titleKey = approve ? "approvals.confirm.approve.title" : "approvals.confirm.reject.title";
+        Dialog dialog = DialogStylingHelper.createStyledDialog(getTranslation(titleKey, req.getTargetInvoiceNumber()),
+                "520px");
+
+        VerticalLayout content = new VerticalLayout();
+        content.setSpacing(true);
+        content.setPadding(false);
+
+        if (req.getCorrectedFields() != null && !req.getCorrectedFields().isBlank()) {
+            Span label = new Span(getTranslation("approvals.review.fields"));
+            label.getStyle().set("font-weight", "600");
+            content.add(label);
+            Div fields = new Div();
+            fields.setText(req.getCorrectedFields());
+            fields.getStyle().set("white-space", "pre-wrap");
+            content.add(fields);
+        }
+
+        if (req.getReason() != null && !req.getReason().isBlank()) {
+            Span label = new Span(getTranslation("approvals.review.reason"));
+            label.getStyle().set("font-weight", "600").set("margin-top", "8px");
+            content.add(label);
+            Div reason = new Div();
+            reason.setText(req.getReason());
+            reason.getStyle().set("white-space", "pre-wrap");
+            content.add(reason);
+        }
+
+        TextArea commentField = new TextArea(getTranslation("approvals.review.comment"));
+        commentField.setWidthFull();
+        commentField.setMinHeight("80px");
+        content.add(commentField);
+
+        dialog.add(DialogStylingHelper.wrapContent(content));
+
+        Button cancelBtn = new Button(getTranslation("button.cancel"), e -> dialog.close());
+        cancelBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY);
+
+        Button confirmBtn = new Button(
+                getTranslation(approve ? "approvals.action.approve" : "approvals.action.reject"), e -> {
+                    try {
+                        if (approve) {
+                            invoiceApprovalService.approve(req.getId(), commentField.getValue());
+                            Notification.show(getTranslation("approvals.notification.approved"), 4000,
+                                    Notification.Position.BOTTOM_END);
+                        } else {
+                            invoiceApprovalService.reject(req.getId(), commentField.getValue());
+                            Notification.show(getTranslation("approvals.notification.rejected"), 4000,
+                                    Notification.Position.BOTTOM_END);
+                        }
+                        dialog.close();
+                        reload();
+                    } catch (InvoiceLifecycleException ex) {
+                        Notification.show(ex.getMessage(), 6000, Notification.Position.MIDDLE);
+                    } catch (Exception ex) {
+                        Notification.show(getTranslation("invoices.notification.error", ex.getMessage()), 6000,
+                                Notification.Position.MIDDLE);
+                    }
+                });
+        if (approve) {
+            confirmBtn.addThemeVariants(ButtonVariant.LUMO_PRIMARY, ButtonVariant.LUMO_SUCCESS);
+        } else {
+            confirmBtn.addThemeVariants(ButtonVariant.LUMO_PRIMARY, ButtonVariant.LUMO_ERROR);
+        }
+
+        dialog.getFooter().add(cancelBtn, confirmBtn);
+        dialog.open();
+    }
+
+    @Override
+    public String getPageTitle() {
+        return getTranslation("page.title.approvals");
+    }
+}

backend/src/main/java/de/assecutor/votianlt/pages/view/CreateInvoiceView.java

@@ -14,7 +14,8 @@ import com.vaadin.flow.component.orderedlayout.VerticalLayout;
 import com.vaadin.flow.component.textfield.NumberField;
 
 import com.vaadin.flow.router.HasDynamicTitle;
-import com.vaadin.flow.router.Route;
+// Import bleibt auskommentiert, solange @Route deaktiviert ist (siehe unten).
+// import com.vaadin.flow.router.Route;
 import com.vaadin.flow.router.BeforeEvent;
 import com.vaadin.flow.router.HasUrlParameter;
 import de.assecutor.votianlt.model.Customer;
@@ -27,12 +28,14 @@ import de.assecutor.votianlt.model.invoices.CustomerInvoice;
 import de.assecutor.votianlt.pages.base.ui.component.DialogStylingHelper;
 import de.assecutor.votianlt.pages.service.CustomerService;
 import de.assecutor.votianlt.pages.service.UserInvoiceDataService;
-import de.assecutor.votianlt.repository.CustomerInvoiceRepository;
 import de.assecutor.votianlt.repository.JobRepository;
 import de.assecutor.votianlt.repository.ServiceRepository;
 import de.assecutor.votianlt.repository.UserRepository;
 import de.assecutor.votianlt.security.SecurityService;
 import de.assecutor.votianlt.service.CustomerInvoiceService;
+import de.assecutor.votianlt.service.EInvoiceService;
+import de.assecutor.votianlt.service.InvoiceLifecycleException;
+import de.assecutor.votianlt.service.InvoiceLifecycleService;
 import de.assecutor.votianlt.service.InvoiceTemplateService;
 import jakarta.annotation.security.RolesAllowed;
 import lombok.extern.slf4j.Slf4j;
@@ -50,7 +53,11 @@ import java.util.Optional;
 import com.vaadin.flow.component.dialog.Dialog;
 import com.vaadin.flow.component.html.IFrame;
 
-@Route(value = "create_invoice", layout = de.assecutor.votianlt.pages.base.ui.view.MainLayout.class)
+// Route deaktiviert: das System erstellt keine eigenen Rechnungen mehr.
+// Code bleibt erhalten — die statische Methode showSavedInvoiceDialog(...) wird weiterhin
+// genutzt, um vorhandene Rechnungs-PDFs anzuzeigen, und der DATEV-Export greift auf
+// dieselben Backend-Services zu. Reaktivierung: nächste Zeile @Route entkommentieren.
+// @Route(value = "create_invoice", layout = de.assecutor.votianlt.pages.base.ui.view.MainLayout.class)
 @RolesAllowed({ "USER" })
 @Slf4j
 public class CreateInvoiceView extends VerticalLayout implements HasUrlParameter<String>, HasDynamicTitle {
@@ -62,8 +69,9 @@ public class CreateInvoiceView extends VerticalLayout implements HasUrlParameter
     private final InvoiceTemplateService invoiceTemplateService;
     private final SecurityService securityService;
     private final UserInvoiceDataService userInvoiceDataService;
-    private final CustomerInvoiceRepository customerInvoiceRepository;
     private final CustomerService customerService;
+    private final InvoiceLifecycleService invoiceLifecycleService;
+    private final EInvoiceService eInvoiceService;
     private User currentUser;
     private Job currentJob;
     private List<ServiceRow> gridRows = new ArrayList<>();
@@ -117,8 +125,8 @@ public class CreateInvoiceView extends VerticalLayout implements HasUrlParameter
     public CreateInvoiceView(JobRepository jobRepository, ServiceRepository serviceRepository,
             UserRepository userRepository, CustomerInvoiceService customerInvoiceService,
             InvoiceTemplateService invoiceTemplateService, SecurityService securityService,
-            UserInvoiceDataService userInvoiceDataService, CustomerInvoiceRepository customerInvoiceRepository,
-            CustomerService customerService) {
+            UserInvoiceDataService userInvoiceDataService, CustomerService customerService,
+            InvoiceLifecycleService invoiceLifecycleService, EInvoiceService eInvoiceService) {
         this.jobRepository = jobRepository;
         this.serviceRepository = serviceRepository;
         this.userRepository = userRepository;
@@ -126,8 +134,9 @@ public class CreateInvoiceView extends VerticalLayout implements HasUrlParameter
         this.invoiceTemplateService = invoiceTemplateService;
         this.securityService = securityService;
         this.userInvoiceDataService = userInvoiceDataService;
-        this.customerInvoiceRepository = customerInvoiceRepository;
         this.customerService = customerService;
+        this.invoiceLifecycleService = invoiceLifecycleService;
+        this.eInvoiceService = eInvoiceService;
         setSizeFull();
         setPadding(true);
         setSpacing(true);
@@ -584,8 +593,22 @@ public class CreateInvoiceView extends VerticalLayout implements HasUrlParameter
             invoice.setVatRate(vatRate);
             invoice.setVatAmount(vatAmount);
             invoice.setTotalAmount(totalAmount);
-            invoice.setPdfData(pdfBytes);
-            CustomerInvoice savedInvoice = customerInvoiceRepository.save(invoice);
+
+            // ZUGFeRD-Anreicherung und PAdES-Signatur sind unabhängig: der Nutzer kann
+            // beides einzeln im Profil aktivieren. Signatur ist strikt – fehlt das
+            // Zertifikat, schlägt das Speichern hier mit einer InvoiceLifecycleException
+            // fehl und wird unten als Notification angezeigt.
+            boolean withZugferd = eInvoiceService.isEInvoiceEnabledGlobally() && user.isEinvoiceEnabled();
+            boolean withSignature = user.isSignInvoicesEnabled();
+            byte[] finalPdf = pdfBytes;
+            if (withZugferd || withSignature) {
+                finalPdf = eInvoiceService.enhanceAndSign(pdfBytes, invoice, withZugferd, withSignature);
+            }
+            invoice.setPdfData(finalPdf);
+
+            // Finalisierung mit Audit-Eintrag und Eindeutigkeitsprüfung der Rechnungsnummer (R-07/R-11/R-36).
+            CustomerInvoice savedInvoice = invoiceLifecycleService.createAndIssue(invoice,
+                    "Rechnung erstellt aus Auftrag " + currentJob.getJobNumber());
 
             currentJob.setInvoiceId(savedInvoice.getId());
             jobRepository.save(currentJob);
@@ -594,6 +617,9 @@ public class CreateInvoiceView extends VerticalLayout implements HasUrlParameter
             Notification.show(getTranslation("createinvoice.notification.saved", invoiceNumber), 4000,
                     Notification.Position.BOTTOM_END);
 
+        } catch (InvoiceLifecycleException lifecycleEx) {
+            log.warn("Lifecycle-Verstoß beim Speichern der Rechnung: {}", lifecycleEx.getMessage());
+            Notification.show(lifecycleEx.getMessage(), 5000, Notification.Position.MIDDLE);
         } catch (Exception ex) {
             log.error("Fehler beim Speichern der Rechnung", ex);
             Notification.show(getTranslation("createinvoice.notification.error", ex.getMessage()), 5000,

backend/src/main/java/de/assecutor/votianlt/pages/view/DatevExportView.java

@@ -0,0 +1,117 @@
+package de.assecutor.votianlt.pages.view;
+
+import com.vaadin.flow.component.button.Button;
+import com.vaadin.flow.component.button.ButtonVariant;
+import com.vaadin.flow.component.datepicker.DatePicker;
+import com.vaadin.flow.component.html.Anchor;
+import com.vaadin.flow.component.html.H2;
+import com.vaadin.flow.component.html.Paragraph;
+import com.vaadin.flow.component.icon.Icon;
+import com.vaadin.flow.component.icon.VaadinIcon;
+import com.vaadin.flow.component.notification.Notification;
+import com.vaadin.flow.component.orderedlayout.HorizontalLayout;
+import com.vaadin.flow.component.orderedlayout.VerticalLayout;
+import com.vaadin.flow.router.HasDynamicTitle;
+import com.vaadin.flow.router.Route;
+import com.vaadin.flow.server.StreamRegistration;
+import com.vaadin.flow.server.StreamResource;
+import com.vaadin.flow.server.VaadinSession;
+import de.assecutor.votianlt.security.SecurityService;
+import de.assecutor.votianlt.service.DatevExportService;
+import jakarta.annotation.security.RolesAllowed;
+
+import java.io.ByteArrayInputStream;
+import java.time.LocalDate;
+
+/**
+ * Ersetzt das frühere Rechnungs-Modul: Anwender wählt einen Zeitraum und lädt
+ * einen DATEV-konformen Buchungsstapel mit allen festgeschriebenen Rechnungen
+ * dieses Zeitraums herunter. Erstellung/Bearbeitung von Rechnungen findet im
+ * System nicht mehr statt — die hier verwendeten Repositories enthalten
+ * ausschließlich Bestandsdaten.
+ */
+@Route(value = "datev-export", layout = de.assecutor.votianlt.pages.base.ui.view.MainLayout.class)
+@RolesAllowed({ "USER", "ADMIN" })
+public class DatevExportView extends VerticalLayout implements HasDynamicTitle {
+
+    private final DatevExportService datevExportService;
+    private final SecurityService securityService;
+
+    private final DatePicker fromDate = new DatePicker();
+    private final DatePicker toDate = new DatePicker();
+
+    public DatevExportView(DatevExportService datevExportService, SecurityService securityService) {
+        this.datevExportService = datevExportService;
+        this.securityService = securityService;
+
+        setSizeFull();
+        setPadding(true);
+        setSpacing(true);
+
+        add(new H2(getTranslation("datev.export.title")));
+        add(new Paragraph(getTranslation("datev.export.description")));
+
+        LocalDate today = LocalDate.now();
+        fromDate.setLabel(getTranslation("datev.export.from"));
+        fromDate.setValue(today.withDayOfMonth(1).minusMonths(1));
+        toDate.setLabel(getTranslation("datev.export.to"));
+        toDate.setValue(today.withDayOfMonth(1).minusDays(1));
+
+        Button exportButton = new Button(getTranslation("datev.export.button"),
+                new Icon(VaadinIcon.DOWNLOAD));
+        exportButton.addThemeVariants(ButtonVariant.LUMO_PRIMARY);
+        exportButton.addClickListener(e -> triggerDownload());
+
+        HorizontalLayout controls = new HorizontalLayout(fromDate, toDate, exportButton);
+        controls.setAlignItems(Alignment.END);
+        controls.setSpacing(true);
+        add(controls);
+    }
+
+    @Override
+    public String getPageTitle() {
+        return getTranslation("datev.export.title");
+    }
+
+    private void triggerDownload() {
+        LocalDate from = fromDate.getValue();
+        LocalDate to = toDate.getValue();
+        if (from == null || to == null) {
+            Notification.show(getTranslation("datev.export.error.dates"), 4000, Notification.Position.MIDDLE);
+            return;
+        }
+        if (to.isBefore(from)) {
+            Notification.show(getTranslation("datev.export.error.range"), 4000, Notification.Position.MIDDLE);
+            return;
+        }
+
+        String userId;
+        try {
+            userId = securityService.getCurrentDatabaseUser().getId().toHexString();
+        } catch (Exception ex) {
+            Notification.show(getTranslation("datev.export.error.user"), 4000, Notification.Position.MIDDLE);
+            return;
+        }
+
+        byte[] csv;
+        try {
+            csv = datevExportService.export(userId, from, to);
+        } catch (IllegalArgumentException ex) {
+            Notification.show(ex.getMessage(), 4000, Notification.Position.MIDDLE);
+            return;
+        }
+
+        String filename = datevExportService.suggestFilename(from, to);
+        StreamResource resource = new StreamResource(filename, () -> new ByteArrayInputStream(csv));
+        resource.setContentType("text/csv;charset=windows-1252");
+        StreamRegistration registration = VaadinSession.getCurrent().getResourceRegistry().registerResource(resource);
+
+        Anchor downloadAnchor = new Anchor(registration.getResourceUri().toString(), "");
+        downloadAnchor.getElement().setAttribute("download", filename);
+        downloadAnchor.getElement().getStyle().set("display", "none");
+        add(downloadAnchor);
+        downloadAnchor.getElement().executeJs("$0.click(); setTimeout(() => $0.remove(), 0);");
+
+        Notification.show(getTranslation("datev.export.success", filename), 3000, Notification.Position.BOTTOM_END);
+    }
+}

backend/src/main/java/de/assecutor/votianlt/pages/view/EditProfileView.java

@@ -43,9 +43,12 @@ import de.assecutor.votianlt.pages.service.UserService;
 import de.assecutor.votianlt.pages.service.UserInvoiceDataService;
 import de.assecutor.votianlt.repository.ServiceRepository;
 import de.assecutor.votianlt.security.SecurityService;
+import de.assecutor.votianlt.config.EInvoiceProperties;
+import de.assecutor.votianlt.pages.base.ui.component.SigningCredentialsPanel;
 import de.assecutor.votianlt.service.CustomerInvoiceService;
 import de.assecutor.votianlt.service.InvoiceTemplateService;
 import de.assecutor.votianlt.service.LanguageService;
+import de.assecutor.votianlt.service.SigningCredentialsService;
 import com.vaadin.flow.component.grid.Grid;
 import com.vaadin.flow.component.combobox.ComboBox;
 import com.vaadin.flow.component.textfield.NumberField;
@@ -74,6 +77,8 @@ public class EditProfileView extends HorizontalLayout implements HasDynamicTitle
     private final UserInvoiceDataService userInvoiceDataService;
     private final CustomerInvoiceService customerInvoiceService;
     private final InvoiceTemplateService invoiceTemplateService;
+    private final SigningCredentialsService signingCredentialsService;
+    private final EInvoiceProperties eInvoiceProperties;
     private UserInvoiceData currentInvoiceData;
     private Checkbox billingEnabled;
     private NumberField vatRateField;
@@ -87,12 +92,15 @@ public class EditProfileView extends HorizontalLayout implements HasDynamicTitle
 
     public EditProfileView(UserService userService, UserInvoiceDataService userInvoiceDataService,
             CustomerInvoiceService customerInvoiceService, InvoiceTemplateService invoiceTemplateService,
-            LanguageService languageService, SecurityService securityService, ServiceRepository serviceRepository) {
+            LanguageService languageService, SecurityService securityService, ServiceRepository serviceRepository,
+            SigningCredentialsService signingCredentialsService, EInvoiceProperties eInvoiceProperties) {
         this.userInvoiceDataService = userInvoiceDataService;
         this.customerInvoiceService = customerInvoiceService;
         this.invoiceTemplateService = invoiceTemplateService;
         this.currentUser = securityService.getCurrentDatabaseUser();
         this.serviceRepository = serviceRepository;
+        this.signingCredentialsService = signingCredentialsService;
+        this.eInvoiceProperties = eInvoiceProperties;
 
         // Store the original language before any changes
         this.originalLanguage = this.currentUser != null ? this.currentUser.getLanguage() : Language.DE;
@@ -367,11 +375,32 @@ public class EditProfileView extends HorizontalLayout implements HasDynamicTitle
             }
         });
 
-        HorizontalLayout billingHeaderLayout = new HorizontalLayout(billingEnabled, prefixField, vatRateField);
+        Checkbox eInvoiceCheckbox = new Checkbox(getTranslation("profile.settings.einvoice"));
+        eInvoiceCheckbox.setHelperText(getTranslation("profile.settings.einvoice.helper"));
+        eInvoiceCheckbox.setValue(currentUser.isEinvoiceEnabled());
+        eInvoiceCheckbox.addValueChangeListener(
+                e -> currentUser.setEinvoiceEnabled(Boolean.TRUE.equals(e.getValue())));
+
+        Checkbox signInvoicesCheckbox = new Checkbox(getTranslation("profile.settings.signinvoices"));
+        signInvoicesCheckbox.setHelperText(getTranslation("profile.settings.signinvoices.helper"));
+        signInvoicesCheckbox.setValue(currentUser.isSignInvoicesEnabled());
+        signInvoicesCheckbox.addValueChangeListener(
+                e -> currentUser.setSignInvoicesEnabled(Boolean.TRUE.equals(e.getValue())));
+
+        HorizontalLayout billingHeaderLayout = new HorizontalLayout(billingEnabled, prefixField, vatRateField,
+                eInvoiceCheckbox, signInvoicesCheckbox);
         billingHeaderLayout.setSpacing(true);
         billingHeaderLayout.setAlignItems(FlexComponent.Alignment.BASELINE);
         billingTab.add(billingHeaderLayout);
 
+        // Signatur-Credentials (Phase 5.5/5.6)
+        if (currentUser != null && currentUser.getId() != null) {
+            SigningCredentialsPanel signingPanel = new SigningCredentialsPanel(signingCredentialsService,
+                    eInvoiceProperties, currentUser.getId().toHexString(), this::getTranslation);
+            signingPanel.setMaxWidth("760px");
+            billingTab.add(signingPanel);
+        }
+
         // Hauptlayout: Links (Templates) | Mitte (Canvas) | Rechts (Eigenschaften)
         final HorizontalLayout mainLayout = new HorizontalLayout();
         mainLayout.setWidthFull();

backend/src/main/java/de/assecutor/votianlt/pages/view/InvoicesView.java

@@ -1,39 +1,89 @@
 package de.assecutor.votianlt.pages.view;
 
+import com.vaadin.flow.component.Component;
+import com.vaadin.flow.component.UI;
+import com.vaadin.flow.component.button.Button;
+import com.vaadin.flow.component.button.ButtonVariant;
+import com.vaadin.flow.component.dialog.Dialog;
 import com.vaadin.flow.component.grid.Grid;
+import com.vaadin.flow.component.html.Anchor;
 import com.vaadin.flow.component.html.Div;
+import com.vaadin.flow.component.html.H3;
 import com.vaadin.flow.component.html.Span;
 import com.vaadin.flow.component.notification.Notification;
 import com.vaadin.flow.component.orderedlayout.FlexComponent;
+import com.vaadin.flow.component.orderedlayout.HorizontalLayout;
 import com.vaadin.flow.component.orderedlayout.VerticalLayout;
+import com.vaadin.flow.component.textfield.NumberField;
+import com.vaadin.flow.component.textfield.TextArea;
+import com.vaadin.flow.component.textfield.TextField;
 import com.vaadin.flow.router.HasDynamicTitle;
-import com.vaadin.flow.router.Route;
-import com.vaadin.flow.component.UI;
+// Route deaktiviert (siehe Klassen-Header) — die Anwendung erstellt/bearbeitet keine
+// Rechnungen mehr selbst, der Bestand wird per DATEV-Export weiterverarbeitet.
+// import com.vaadin.flow.router.Route;
+import com.vaadin.flow.server.StreamRegistration;
+import com.vaadin.flow.server.StreamResource;
+import de.assecutor.votianlt.model.User;
 import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.InvoiceAuditEntry;
+import de.assecutor.votianlt.model.invoices.InvoiceStatus;
+import de.assecutor.votianlt.model.invoices.InvoiceType;
+import de.assecutor.votianlt.model.invoices.PaymentStatus;
+import de.assecutor.votianlt.pages.base.ui.component.DialogStylingHelper;
 import de.assecutor.votianlt.pages.base.ui.component.ViewToolbar;
+import de.assecutor.votianlt.pages.service.UserInvoiceDataService;
 import de.assecutor.votianlt.repository.CustomerInvoiceRepository;
+import de.assecutor.votianlt.repository.UserRepository;
 import de.assecutor.votianlt.security.SecurityService;
+import de.assecutor.votianlt.service.CustomerInvoiceService;
+import de.assecutor.votianlt.service.InvoiceApprovalService;
+import de.assecutor.votianlt.service.InvoiceExportService;
+import de.assecutor.votianlt.service.InvoiceLifecycleException;
+import de.assecutor.votianlt.service.InvoiceLifecycleService;
+import de.assecutor.votianlt.service.InvoicePermissionService;
 import jakarta.annotation.security.RolesAllowed;
 
 import java.io.ByteArrayInputStream;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.util.Comparator;
 import java.util.List;
 import java.util.Locale;
 import java.util.Optional;
 
-import com.vaadin.flow.server.StreamResource;
-import com.vaadin.flow.server.StreamRegistration;
-
-@Route(value = "invoices", layout = de.assecutor.votianlt.pages.base.ui.view.MainLayout.class)
+// @Route deaktiviert — Rechnungs-UI ist durch DATEV-Export ersetzt. Reaktivierung:
+// @Route(value = "invoices", layout = de.assecutor.votianlt.pages.base.ui.view.MainLayout.class)
 @RolesAllowed({ "USER", "ADMIN" })
 public class InvoicesView extends VerticalLayout implements HasDynamicTitle {
 
+    private static final DateTimeFormatter DATE_TIME_FMT = DateTimeFormatter.ofPattern("dd.MM.yyyy HH:mm",
+            Locale.GERMANY);
+
     private final Grid<CustomerInvoice> invoiceGrid;
     private final CustomerInvoiceRepository customerInvoiceRepository;
     private final SecurityService securityService;
+    private final InvoiceLifecycleService invoiceLifecycleService;
+    private final CustomerInvoiceService customerInvoiceService;
+    private final InvoiceExportService invoiceExportService;
+    private final InvoicePermissionService invoicePermissionService;
+    private final InvoiceApprovalService invoiceApprovalService;
+    private final UserInvoiceDataService userInvoiceDataService;
+    private final UserRepository userRepository;
 
-    public InvoicesView(CustomerInvoiceRepository customerInvoiceRepository, SecurityService securityService) {
+    public InvoicesView(CustomerInvoiceRepository customerInvoiceRepository, SecurityService securityService,
+            InvoiceLifecycleService invoiceLifecycleService, CustomerInvoiceService customerInvoiceService,
+            InvoiceExportService invoiceExportService, InvoicePermissionService invoicePermissionService,
+            InvoiceApprovalService invoiceApprovalService, UserInvoiceDataService userInvoiceDataService,
+            UserRepository userRepository) {
         this.customerInvoiceRepository = customerInvoiceRepository;
         this.securityService = securityService;
+        this.invoiceLifecycleService = invoiceLifecycleService;
+        this.customerInvoiceService = customerInvoiceService;
+        this.invoiceExportService = invoiceExportService;
+        this.invoicePermissionService = invoicePermissionService;
+        this.invoiceApprovalService = invoiceApprovalService;
+        this.userInvoiceDataService = userInvoiceDataService;
+        this.userRepository = userRepository;
 
         setSizeFull();
         setPadding(true);
@@ -43,60 +93,572 @@ public class InvoicesView extends VerticalLayout implements HasDynamicTitle {
         addClassName("data-view");
 
         add(new ViewToolbar(getTranslation("invoices.title")));
+        add(buildLegalDisclaimer());
 
         invoiceGrid = new Grid<>(CustomerInvoice.class, false);
         invoiceGrid.setWidthFull();
         invoiceGrid.addClassName("data-grid");
         invoiceGrid.addColumn(invoice -> firstNonBlank(invoice.getInvoiceNumber(), invoice.getId()))
                 .setHeader(getTranslation("invoices.column.number")).setAutoWidth(true);
+        invoiceGrid.addComponentColumn(this::renderTypeBadge)
+                .setHeader(getTranslation("invoices.column.type")).setAutoWidth(true);
+        invoiceGrid.addComponentColumn(this::renderStatusBadge)
+                .setHeader(getTranslation("invoices.column.status")).setAutoWidth(true);
         invoiceGrid.addColumn(this::getRecipientLabel).setHeader(getTranslation("invoices.column.customer"))
                 .setAutoWidth(true);
         invoiceGrid.addColumn(invoice -> Optional.ofNullable(invoice.getInvoiceDate()).map(Object::toString).orElse(""))
                 .setHeader(getTranslation("invoices.column.date")).setAutoWidth(true);
         invoiceGrid.addColumn(this::formatAmount).setHeader(getTranslation("invoices.column.amount"))
                 .setAutoWidth(true);
-        invoiceGrid.addColumn(invoice -> firstNonBlank(invoice.getDescription(), ""))
-                .setHeader(getTranslation("invoices.column.description")).setAutoWidth(true);
-        invoiceGrid.setSelectionMode(Grid.SelectionMode.SINGLE);
-        invoiceGrid.getStyle().set("cursor", "pointer");
+        invoiceGrid.addComponentColumn(this::renderPaymentBadge)
+                .setHeader(getTranslation("invoices.column.payment")).setAutoWidth(true);
+        invoiceGrid.addColumn(this::formatOutstanding).setHeader(getTranslation("invoices.column.outstanding"))
+                .setAutoWidth(true);
+        invoiceGrid.addComponentColumn(this::renderActions)
+                .setHeader(getTranslation("invoices.column.actions")).setAutoWidth(true).setFlexGrow(0);
 
-        invoiceGrid.addItemClickListener(event -> {
-            CustomerInvoice invoice = event.getItem();
-            if (invoice != null) {
-                downloadInvoicePdf(invoice);
-            }
-        });
+        invoiceGrid.setSelectionMode(Grid.SelectionMode.NONE);
 
-        loadInvoices();
         Div gridPanel = new Div(invoiceGrid);
         gridPanel.addClassNames("surface-panel", "data-grid-panel");
         gridPanel.setWidthFull();
 
         add(gridPanel);
+
+        loadInvoices();
+    }
+
+    private Component buildLegalDisclaimer() {
+        Div banner = new Div();
+        banner.addClassName("surface-panel");
+        banner.getStyle().set("padding", "12px 16px").set("border-left", "4px solid var(--lumo-primary-color)")
+                .set("background", "var(--lumo-contrast-5pct)");
+        Span text = new Span(getTranslation("invoices.disclaimer"));
+        text.getStyle().set("font-size", "var(--lumo-font-size-s)");
+        banner.add(text);
+        return banner;
     }
 
     private void loadInvoices() {
         String currentUserId = securityService.getCurrentUserId().toHexString();
         List<CustomerInvoice> invoices = customerInvoiceRepository.findByUserId(currentUserId).stream()
-                .filter(this::hasPdfData).sorted((left, right) -> {
-                    if (left.getInvoiceDate() == null && right.getInvoiceDate() == null) {
-                        return 0;
-                    }
-                    if (left.getInvoiceDate() == null) {
-                        return 1;
-                    }
-                    if (right.getInvoiceDate() == null) {
-                        return -1;
-                    }
-                    return right.getInvoiceDate().compareTo(left.getInvoiceDate());
-                }).toList();
+                .sorted(Comparator
+                        .comparing((CustomerInvoice i) -> i.getInvoiceDate() == null ? LocalDate.MIN
+                                : i.getInvoiceDate())
+                        .reversed())
+                .toList();
         invoiceGrid.setItems(invoices);
-
-        if (invoices.isEmpty()) {
-            Span emptyState = new Span(getTranslation("invoices.empty"));
-            emptyState.getStyle().set("color", "var(--lumo-secondary-text-color)");
-            add(emptyState);
     }
+
+    private Component renderStatusBadge(CustomerInvoice invoice) {
+        InvoiceStatus status = invoice.getStatus() != null ? invoice.getStatus() : InvoiceStatus.ISSUED;
+        Span badge = new Span(getTranslation("invoices.status." + status.name().toLowerCase(Locale.ROOT)));
+        badge.getElement().getThemeList().add("badge");
+        switch (status) {
+        case DRAFT -> badge.getElement().getThemeList().add("contrast");
+        case SENT -> badge.getElement().getThemeList().add("success");
+        case CANCELLED -> badge.getElement().getThemeList().add("error");
+        case CORRECTED -> badge.getElement().getThemeList().add("warning");
+        default -> {
+        }
+        }
+        return badge;
+    }
+
+    private Component renderPaymentBadge(CustomerInvoice invoice) {
+        PaymentStatus status = invoice.getPaymentStatus() != null ? invoice.getPaymentStatus() : PaymentStatus.UNPAID;
+        Span badge = new Span(getTranslation("invoices.payment." + status.name().toLowerCase(Locale.ROOT)));
+        badge.getElement().getThemeList().add("badge");
+        switch (status) {
+        case PAID -> badge.getElement().getThemeList().add("success");
+        case PARTIALLY_PAID -> badge.getElement().getThemeList().add("contrast");
+        case OVERPAID -> badge.getElement().getThemeList().add("warning");
+        case REFUND_DUE -> badge.getElement().getThemeList().add("error");
+        default -> {
+        }
+        }
+        return badge;
+    }
+
+    private String formatOutstanding(CustomerInvoice invoice) {
+        if (invoice.getTotalAmount() == null) {
+            return "";
+        }
+        java.math.BigDecimal outstanding = invoiceLifecycleService.computeOutstandingAmount(invoice);
+        return java.text.NumberFormat.getCurrencyInstance(Locale.GERMANY).format(outstanding);
+    }
+
+    private Component renderTypeBadge(CustomerInvoice invoice) {
+        InvoiceType type = invoice.getType() != null ? invoice.getType() : InvoiceType.INVOICE;
+        HorizontalLayout layout = new HorizontalLayout();
+        layout.setSpacing(true);
+        layout.setPadding(false);
+
+        Span badge = new Span(getTranslation("invoices.type." + type.name().toLowerCase(Locale.ROOT)));
+        badge.getElement().getThemeList().add("badge");
+        if (type == InvoiceType.CANCELLATION) {
+            badge.getElement().getThemeList().add("error");
+        } else if (type == InvoiceType.CORRECTION) {
+            badge.getElement().getThemeList().add("warning");
+        }
+        layout.add(badge);
+
+        if (invoice.getEInvoiceFormat() != null
+                && invoice.getEInvoiceFormat() != de.assecutor.votianlt.model.invoices.EInvoiceFormat.NONE) {
+            Span eInvoiceBadge = new Span("ZUGFeRD");
+            eInvoiceBadge.getElement().getThemeList().add("badge");
+            eInvoiceBadge.getElement().getThemeList().add("primary");
+            eInvoiceBadge.setTitle(getTranslation("invoices.einvoice.tooltip"));
+            layout.add(eInvoiceBadge);
+        }
+        if (invoice.isSigned()) {
+            Span signedBadge = new Span("✓ " + getTranslation("invoices.einvoice.signed"));
+            signedBadge.getElement().getThemeList().add("badge");
+            signedBadge.getElement().getThemeList().add("success");
+            layout.add(signedBadge);
+        }
+        return layout;
+    }
+
+    private Component renderActions(CustomerInvoice invoice) {
+        HorizontalLayout actions = new HorizontalLayout();
+        actions.setSpacing(true);
+        actions.setPadding(false);
+
+        Button viewBtn = new Button(getTranslation("invoices.action.view"), e -> downloadInvoicePdf(invoice));
+        viewBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY, ButtonVariant.LUMO_SMALL);
+        viewBtn.setEnabled(invoice.getPdfData() != null && invoice.getPdfData().length > 0);
+        actions.add(viewBtn);
+
+        Button historyBtn = new Button(getTranslation("invoices.action.history"), e -> openHistoryDialog(invoice));
+        historyBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY, ButtonVariant.LUMO_SMALL);
+        actions.add(historyBtn);
+
+        InvoiceStatus status = invoice.getStatus() != null ? invoice.getStatus() : InvoiceStatus.ISSUED;
+        InvoiceType type = invoice.getType() != null ? invoice.getType() : InvoiceType.INVOICE;
+        User currentUser = invoicePermissionService.currentUser();
+
+        // Aktionen nur für reguläre, noch aktive Rechnungen anbieten
+        boolean isLiveInvoice = type == InvoiceType.INVOICE
+                && (status == InvoiceStatus.ISSUED || status == InvoiceStatus.SENT);
+
+        if (type == InvoiceType.INVOICE && status == InvoiceStatus.ISSUED
+                && invoicePermissionService.canMarkAsSent(currentUser)) {
+            Button sentBtn = new Button(getTranslation("invoices.action.marksent"),
+                    e -> markAsSent(invoice));
+            sentBtn.addThemeVariants(ButtonVariant.LUMO_SMALL);
+            actions.add(sentBtn);
+        }
+
+        if (isLiveInvoice) {
+            boolean hasPendingRequest = !invoiceApprovalService
+                    .findOpenForCurrentRequester().stream()
+                    .filter(r -> invoice.getId().equals(r.getTargetInvoiceId()))
+                    .toList().isEmpty();
+
+            if (invoicePermissionService.canCorrect(currentUser)) {
+                String label = invoicePermissionService.requiresApproval(currentUser)
+                        ? getTranslation("invoices.action.correct.request")
+                        : getTranslation("invoices.action.correct");
+                Button correctBtn = new Button(label, e -> openCorrectionDialog(invoice));
+                correctBtn.addThemeVariants(ButtonVariant.LUMO_SMALL);
+                correctBtn.setEnabled(!hasPendingRequest);
+                actions.add(correctBtn);
+            }
+
+            if (invoicePermissionService.canCancel(currentUser)) {
+                String label = invoicePermissionService.requiresApproval(currentUser)
+                        ? getTranslation("invoices.action.cancel.request")
+                        : getTranslation("invoices.action.cancel");
+                Button cancelBtn = new Button(label, e -> openCancellationDialog(invoice));
+                cancelBtn.addThemeVariants(ButtonVariant.LUMO_SMALL, ButtonVariant.LUMO_ERROR);
+                cancelBtn.setEnabled(!hasPendingRequest);
+                actions.add(cancelBtn);
+            }
+        }
+
+        // Zahlung erfassen: nur für reguläre Rechnungen (R-25)
+        if (type == InvoiceType.INVOICE && status != InvoiceStatus.DRAFT
+                && invoicePermissionService.canRecordPayment(currentUser)) {
+            Button payBtn = new Button(getTranslation("invoices.action.payment"),
+                    e -> openPaymentDialog(invoice));
+            payBtn.addThemeVariants(ButtonVariant.LUMO_SMALL);
+            actions.add(payBtn);
+        }
+
+        // Belegpaket exportieren (R-33/R-34)
+        Button exportBtn = new Button(getTranslation("invoices.action.export"), e -> exportPackage(invoice));
+        exportBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY, ButtonVariant.LUMO_SMALL);
+        actions.add(exportBtn);
+
+        return actions;
+    }
+
+    private void openPaymentDialog(CustomerInvoice invoice) {
+        Dialog dialog = DialogStylingHelper.createStyledDialog(
+                getTranslation("invoices.payment.title", invoice.getInvoiceNumber()), "480px");
+
+        VerticalLayout content = new VerticalLayout();
+        content.setSpacing(true);
+        content.setPadding(false);
+
+        java.math.BigDecimal outstanding = invoiceLifecycleService.computeOutstandingAmount(invoice);
+        Span hint = new Span(getTranslation("invoices.payment.hint",
+                java.text.NumberFormat.getCurrencyInstance(Locale.GERMANY).format(outstanding)));
+        hint.getStyle().set("color", "var(--lumo-secondary-text-color)")
+                .set("font-size", "var(--lumo-font-size-s)");
+        content.add(hint);
+
+        NumberField amountField = new NumberField(getTranslation("invoices.payment.amount"));
+        amountField.setStep(0.01);
+        amountField.setValue(outstanding.doubleValue());
+        amountField.setRequiredIndicatorVisible(true);
+        amountField.setWidthFull();
+        content.add(amountField);
+
+        TextField referenceField = new TextField(getTranslation("invoices.payment.reference"));
+        referenceField.setWidthFull();
+        content.add(referenceField);
+
+        TextArea reasonField = new TextArea(getTranslation("invoices.payment.reason"));
+        reasonField.setWidthFull();
+        reasonField.setMinHeight("80px");
+        content.add(reasonField);
+
+        dialog.add(DialogStylingHelper.wrapContent(content));
+
+        Button cancelBtn = new Button(getTranslation("button.cancel"), e -> dialog.close());
+        cancelBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY);
+
+        Button confirmBtn = new Button(getTranslation("invoices.payment.confirm"), e -> {
+            Double amount = amountField.getValue();
+            if (amount == null || amount == 0d) {
+                amountField.setInvalid(true);
+                amountField.setErrorMessage(getTranslation("invoices.payment.amount.required"));
+                return;
+            }
+            performPayment(invoice, java.math.BigDecimal.valueOf(amount), referenceField.getValue(),
+                    reasonField.getValue(), dialog);
+        });
+        confirmBtn.addThemeVariants(ButtonVariant.LUMO_PRIMARY);
+
+        dialog.getFooter().add(cancelBtn, confirmBtn);
+        dialog.open();
+    }
+
+    private void performPayment(CustomerInvoice invoice, java.math.BigDecimal amount, String reference, String reason,
+            Dialog dialog) {
+        try {
+            invoicePermissionService.requirePayment(invoicePermissionService.currentUser());
+            invoiceLifecycleService.registerPayment(invoice.getId(), amount, reference, reason);
+            dialog.close();
+            Notification.show(getTranslation("invoices.notification.payment"), 3000, Notification.Position.BOTTOM_END);
+            loadInvoices();
+        } catch (InvoiceLifecycleException ex) {
+            Notification.show(ex.getMessage(), 6000, Notification.Position.MIDDLE);
+        } catch (Exception ex) {
+            Notification.show(getTranslation("invoices.notification.error", ex.getMessage()), 6000,
+                    Notification.Position.MIDDLE);
+        }
+    }
+
+    private void exportPackage(CustomerInvoice invoice) {
+        try {
+            byte[] zipBytes = invoiceExportService.exportInvoicePackage(invoice);
+            String fileName = invoiceExportService.suggestFilename(invoice);
+            StreamResource resource = new StreamResource(fileName, () -> new ByteArrayInputStream(zipBytes));
+            resource.setContentType("application/zip");
+            resource.setCacheTime(0);
+            StreamRegistration registration = UI.getCurrent().getSession().getResourceRegistry()
+                    .registerResource(resource);
+            UI.getCurrent().getPage().open(registration.getResourceUri().toString());
+        } catch (Exception ex) {
+            Notification.show(getTranslation("invoices.notification.error", ex.getMessage()), 6000,
+                    Notification.Position.MIDDLE);
+        }
+    }
+
+    private void markAsSent(CustomerInvoice invoice) {
+        try {
+            invoicePermissionService.requireSend(invoicePermissionService.currentUser());
+            invoiceLifecycleService.markAsSent(invoice.getId(), "Manuell als versendet markiert");
+            Notification.show(getTranslation("invoices.notification.sent"), 3000, Notification.Position.BOTTOM_END);
+            loadInvoices();
+        } catch (InvoiceLifecycleException ex) {
+            Notification.show(ex.getMessage(), 5000, Notification.Position.MIDDLE);
+        }
+    }
+
+    private void openCancellationDialog(CustomerInvoice invoice) {
+        Dialog dialog = DialogStylingHelper.createStyledDialog(
+                getTranslation("invoices.cancel.title", invoice.getInvoiceNumber()), "560px");
+
+        VerticalLayout content = new VerticalLayout();
+        content.setSpacing(true);
+        content.setPadding(false);
+
+        Span hint = new Span(getTranslation("invoices.cancel.hint"));
+        hint.getStyle().set("color", "var(--lumo-secondary-text-color)")
+                .set("font-size", "var(--lumo-font-size-s)");
+        content.add(hint);
+
+        TextArea reasonField = new TextArea(getTranslation("invoices.cancel.reason"));
+        reasonField.setWidthFull();
+        reasonField.setMinHeight("100px");
+        reasonField.setRequired(true);
+        content.add(reasonField);
+
+        dialog.add(DialogStylingHelper.wrapContent(content));
+
+        Button cancelBtn = new Button(getTranslation("button.cancel"), e -> dialog.close());
+        cancelBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY);
+
+        Button confirmBtn = new Button(getTranslation("invoices.cancel.confirm"), e -> {
+            String reason = reasonField.getValue();
+            if (reason == null || reason.isBlank()) {
+                reasonField.setInvalid(true);
+                reasonField.setErrorMessage(getTranslation("invoices.cancel.reason.required"));
+                return;
+            }
+            performCancellation(invoice, reason, dialog);
+        });
+        confirmBtn.addThemeVariants(ButtonVariant.LUMO_PRIMARY, ButtonVariant.LUMO_ERROR);
+
+        dialog.getFooter().add(cancelBtn, confirmBtn);
+        dialog.open();
+    }
+
+    private void performCancellation(CustomerInvoice invoice, String reason, Dialog dialog) {
+        User currentUser = invoicePermissionService.currentUser();
+        try {
+            invoicePermissionService.requireCancel(currentUser);
+            if (invoicePermissionService.requiresApproval(currentUser)) {
+                invoiceApprovalService.requestCancellation(invoice.getId(), reason);
+                dialog.close();
+                Notification.show(getTranslation("invoices.notification.requested"), 4000,
+                        Notification.Position.BOTTOM_END);
+                loadInvoices();
+                return;
+            }
+            User issuer = resolveIssuer(invoice);
+            String number = userInvoiceDataService.generateNextInvoiceNumber(issuer.getId());
+            LocalDate today = LocalDate.now();
+            byte[] pdf = customerInvoiceService.generateCancellationPdf(invoice, number, today, reason);
+            invoiceLifecycleService.cancel(invoice.getId(), number, today, pdf, reason);
+            dialog.close();
+            Notification.show(getTranslation("invoices.notification.cancelled", number), 4000,
+                    Notification.Position.BOTTOM_END);
+            loadInvoices();
+        } catch (InvoiceLifecycleException ex) {
+            Notification.show(ex.getMessage(), 6000, Notification.Position.MIDDLE);
+        } catch (Exception ex) {
+            Notification.show(getTranslation("invoices.notification.error", ex.getMessage()), 6000,
+                    Notification.Position.MIDDLE);
+        }
+    }
+
+    private void openCorrectionDialog(CustomerInvoice invoice) {
+        Dialog dialog = DialogStylingHelper.createStyledDialog(
+                getTranslation("invoices.correct.title", invoice.getInvoiceNumber()), "560px");
+
+        VerticalLayout content = new VerticalLayout();
+        content.setSpacing(true);
+        content.setPadding(false);
+
+        Span hint = new Span(getTranslation("invoices.correct.hint"));
+        hint.getStyle().set("color", "var(--lumo-secondary-text-color)")
+                .set("font-size", "var(--lumo-font-size-s)");
+        content.add(hint);
+
+        TextArea fieldsField = new TextArea(getTranslation("invoices.correct.fields"));
+        fieldsField.setWidthFull();
+        fieldsField.setMinHeight("100px");
+        fieldsField.setHelperText(getTranslation("invoices.correct.fields.helper"));
+        fieldsField.setRequired(true);
+        content.add(fieldsField);
+
+        TextArea reasonField = new TextArea(getTranslation("invoices.correct.reason"));
+        reasonField.setWidthFull();
+        reasonField.setMinHeight("80px");
+        content.add(reasonField);
+
+        dialog.add(DialogStylingHelper.wrapContent(content));
+
+        Button cancelBtn = new Button(getTranslation("button.cancel"), e -> dialog.close());
+        cancelBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY);
+
+        Button confirmBtn = new Button(getTranslation("invoices.correct.confirm"), e -> {
+            String fields = fieldsField.getValue();
+            if (fields == null || fields.isBlank()) {
+                fieldsField.setInvalid(true);
+                fieldsField.setErrorMessage(getTranslation("invoices.correct.fields.required"));
+                return;
+            }
+            performCorrection(invoice, fields, reasonField.getValue(), dialog);
+        });
+        confirmBtn.addThemeVariants(ButtonVariant.LUMO_PRIMARY);
+
+        dialog.getFooter().add(cancelBtn, confirmBtn);
+        dialog.open();
+    }
+
+    private void performCorrection(CustomerInvoice invoice, String correctedFields, String reason, Dialog dialog) {
+        User currentUser = invoicePermissionService.currentUser();
+        try {
+            invoicePermissionService.requireCorrect(currentUser);
+            if (invoicePermissionService.requiresApproval(currentUser)) {
+                String requestReason = reason != null && !reason.isBlank() ? reason : correctedFields;
+                invoiceApprovalService.requestCorrection(invoice.getId(), correctedFields, requestReason);
+                dialog.close();
+                Notification.show(getTranslation("invoices.notification.requested"), 4000,
+                        Notification.Position.BOTTOM_END);
+                loadInvoices();
+                return;
+            }
+            User issuer = resolveIssuer(invoice);
+            String number = userInvoiceDataService.generateNextInvoiceNumber(issuer.getId());
+            LocalDate today = LocalDate.now();
+            byte[] pdf = customerInvoiceService.generateCorrectionPdf(invoice, number, today, reason, correctedFields);
+            invoiceLifecycleService.correct(invoice.getId(), number, today, pdf, correctedFields, reason);
+            dialog.close();
+            Notification.show(getTranslation("invoices.notification.corrected", number), 4000,
+                    Notification.Position.BOTTOM_END);
+            loadInvoices();
+        } catch (InvoiceLifecycleException ex) {
+            Notification.show(ex.getMessage(), 6000, Notification.Position.MIDDLE);
+        } catch (Exception ex) {
+            Notification.show(getTranslation("invoices.notification.error", ex.getMessage()), 6000,
+                    Notification.Position.MIDDLE);
+        }
+    }
+
+    private User resolveIssuer(CustomerInvoice invoice) {
+        if (invoice.getUserId() != null && !invoice.getUserId().isBlank()) {
+            try {
+                return userRepository.findById(new org.bson.types.ObjectId(invoice.getUserId()))
+                        .orElseGet(securityService::getCurrentDatabaseUser);
+            } catch (IllegalArgumentException ex) {
+                // userId ist kein gültiger ObjectId – Fallback auf eingeloggten Nutzer
+            }
+        }
+        return securityService.getCurrentDatabaseUser();
+    }
+
+    private void openHistoryDialog(CustomerInvoice invoice) {
+        Dialog dialog = DialogStylingHelper.createStyledDialog(
+                getTranslation("invoices.history.title", invoice.getInvoiceNumber()), "640px");
+
+        VerticalLayout content = new VerticalLayout();
+        content.setSpacing(true);
+        content.setPadding(false);
+
+        // Verkettung anzeigen, falls vorhanden
+        Div linksBlock = renderRelatedInvoiceLinks(invoice);
+        if (linksBlock != null) {
+            content.add(linksBlock);
+        }
+
+        H3 logTitle = new H3(getTranslation("invoices.history.log"));
+        content.add(logTitle);
+
+        List<InvoiceAuditEntry> log = invoice.getAuditLog();
+        if (log == null || log.isEmpty()) {
+            content.add(new Span(getTranslation("invoices.history.empty")));
+        } else {
+            log.stream()
+                    .sorted(Comparator
+                            .comparing((InvoiceAuditEntry e) -> e.getTimestamp() == null
+                                    ? java.time.LocalDateTime.MIN
+                                    : e.getTimestamp())
+                            .reversed())
+                    .forEach(entry -> content.add(renderAuditEntry(entry)));
+        }
+
+        dialog.add(DialogStylingHelper.wrapContent(content, true));
+
+        Button closeBtn = new Button(getTranslation("button.close"), e -> dialog.close());
+        closeBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY);
+        dialog.getFooter().add(closeBtn);
+        dialog.open();
+    }
+
+    private Div renderRelatedInvoiceLinks(CustomerInvoice invoice) {
+        Div block = new Div();
+        boolean hasContent = false;
+        if (invoice.getOriginalInvoiceId() != null) {
+            block.add(buildLinkRow(getTranslation("invoices.history.original"),
+                    invoice.getOriginalInvoiceNumber(), invoice.getOriginalInvoiceId()));
+            hasContent = true;
+        }
+        if (invoice.getCancellationInvoiceId() != null) {
+            block.add(buildLinkRow(getTranslation("invoices.history.cancellation"),
+                    null, invoice.getCancellationInvoiceId()));
+            hasContent = true;
+        }
+        if (invoice.getCorrectionInvoiceId() != null) {
+            block.add(buildLinkRow(getTranslation("invoices.history.correction"),
+                    null, invoice.getCorrectionInvoiceId()));
+            hasContent = true;
+        }
+        if (invoice.getReplacementInvoiceId() != null) {
+            block.add(buildLinkRow(getTranslation("invoices.history.replacement"),
+                    null, invoice.getReplacementInvoiceId()));
+            hasContent = true;
+        }
+        return hasContent ? block : null;
+    }
+
+    private HorizontalLayout buildLinkRow(String label, String fallbackNumber, String invoiceId) {
+        HorizontalLayout row = new HorizontalLayout();
+        row.setSpacing(true);
+        row.setPadding(false);
+        Span lbl = new Span(label);
+        lbl.getStyle().set("min-width", "180px").set("color", "var(--lumo-secondary-text-color)");
+        row.add(lbl);
+
+        CustomerInvoice related = invoiceLifecycleService.findById(invoiceId).orElse(null);
+        String number = related != null && related.getInvoiceNumber() != null ? related.getInvoiceNumber()
+                : fallbackNumber != null ? fallbackNumber : invoiceId;
+        if (related != null && related.getPdfData() != null && related.getPdfData().length > 0) {
+            Anchor link = new Anchor("javascript:void(0)", number);
+            link.getElement().addEventListener("click", e -> downloadInvoicePdf(related));
+            row.add(link);
+        } else {
+            row.add(new Span(number));
+        }
+        return row;
+    }
+
+    private Div renderAuditEntry(InvoiceAuditEntry entry) {
+        Div container = new Div();
+        container.getStyle().set("padding", "8px 12px").set("margin-bottom", "6px")
+                .set("border-left", "3px solid var(--lumo-contrast-30pct)")
+                .set("background", "var(--lumo-contrast-5pct)");
+
+        String timestamp = entry.getTimestamp() != null ? entry.getTimestamp().format(DATE_TIME_FMT) : "—";
+        String actionLabel = entry.getAction() != null
+                ? getTranslation("invoices.audit.action." + entry.getAction().name().toLowerCase(Locale.ROOT))
+                : "?";
+        String userLabel = entry.getUserDisplayName() != null ? entry.getUserDisplayName() : "system";
+
+        Span header = new Span(timestamp + " · " + actionLabel + " · " + userLabel);
+        header.getStyle().set("font-weight", "600");
+        container.add(header);
+
+        if (entry.getReason() != null && !entry.getReason().isBlank()) {
+            Div reason = new Div();
+            reason.setText(entry.getReason());
+            reason.getStyle().set("margin-top", "4px");
+            container.add(reason);
+        }
+        if (entry.getResultingInvoiceNumber() != null) {
+            Div link = new Div();
+            link.setText(getTranslation("invoices.audit.resulting", entry.getResultingInvoiceNumber()));
+            link.getStyle().set("margin-top", "4px").set("color", "var(--lumo-secondary-text-color)")
+                    .set("font-size", "var(--lumo-font-size-s)");
+            container.add(link);
+        }
+        return container;
     }
 
     private void downloadInvoicePdf(CustomerInvoice invoice) {
@@ -123,10 +685,6 @@ public class InvoicesView extends VerticalLayout implements HasDynamicTitle {
         }
     }
 
-    private boolean hasPdfData(CustomerInvoice invoice) {
-        return invoice != null && invoice.getPdfData() != null && invoice.getPdfData().length > 0;
-    }
-
     private String getRecipientLabel(CustomerInvoice invoice) {
         return firstNonBlank(invoice.getRecipientCompany(), invoice.getRecipientName(), "");
     }

backend/src/main/java/de/assecutor/votianlt/pages/view/MyInvoicesView.java

@@ -16,9 +16,11 @@ import com.vaadin.flow.component.textfield.TextField;
 import com.vaadin.flow.data.renderer.ComponentRenderer;
 import com.vaadin.flow.data.value.ValueChangeMode;
 import com.vaadin.flow.router.HasDynamicTitle;
-import com.vaadin.flow.router.Route;
+// Route deaktiviert (siehe Klassen-Header).
+// import com.vaadin.flow.router.Route;
 import de.assecutor.votianlt.pages.base.ui.component.ViewToolbar;
-import de.assecutor.votianlt.pages.base.ui.view.MainLayout;
+// import bleibt auskommentiert, solange die @Route oben deaktiviert ist:
+// import de.assecutor.votianlt.pages.base.ui.view.MainLayout;
 import jakarta.annotation.security.RolesAllowed;
 import com.vaadin.flow.component.UI;
 import com.vaadin.flow.server.StreamResource;
@@ -41,7 +43,8 @@ import java.util.Locale;
  * Modernisierte Optik: Responsive Karten, Lumo-Theme-Varianten, Status-Badges,
  * Suche und leere Zustandsanzeige.
  */
-@Route(value = "my-invoices", layout = MainLayout.class)
+// @Route deaktiviert — Rechnungs-UI ist durch DATEV-Export ersetzt. Reaktivierung:
+// @Route(value = "my-invoices", layout = MainLayout.class)
 @RolesAllowed("USER")
 public class MyInvoicesView extends Main implements HasDynamicTitle {
 

backend/src/main/java/de/assecutor/votianlt/pages/view/ShowJobsView.java

@@ -140,38 +140,10 @@ public class ShowJobsView extends VerticalLayout implements HasDynamicTitle {
             return new com.vaadin.flow.component.html.Span();
         }).setHeader("").setAutoWidth(true).setFlexGrow(0);
 
-        // Invoice column - only show for completed jobs
-        grid.addComponentColumn(job -> {
-            if (job.getStatus() == JobStatus.COMPLETED) {
-                if (hasInvoice(job)) {
-                    Button invoiceBtn = new Button(new Icon(VaadinIcon.FILE_TEXT_O));
-                    invoiceBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY);
-                    invoiceBtn.setTooltipText(getTranslation("jobs.tooltip.showinvoice"));
-                    invoiceBtn.addClickListener(e -> {
-                        e.getSource().getElement().getNode();
-                        customerInvoiceRepository.findById(job.getInvoiceId()).ifPresentOrElse(invoice -> {
-                            if (invoice.getPdfData() != null) {
-                                CreateInvoiceView.showSavedInvoiceDialog(invoice.getPdfData(),
-                                        invoice.getInvoiceNumber(), this);
-                            } else {
-                                getUI().ifPresent(ui -> ui.navigate("create_invoice/" + job.getId().toHexString()));
-                            }
-                        }, () -> getUI().ifPresent(ui -> ui.navigate("create_invoice/" + job.getId().toHexString())));
-                    });
-                    return invoiceBtn;
-                }
-
-                Button createInvoiceBtn = new Button(new Icon(VaadinIcon.DOLLAR));
-                createInvoiceBtn.addThemeVariants(ButtonVariant.LUMO_TERTIARY, ButtonVariant.LUMO_SUCCESS);
-                createInvoiceBtn.setTooltipText(getTranslation("jobs.tooltip.createinvoice"));
-                createInvoiceBtn.addClickListener(e -> {
-                    e.getSource().getElement().getNode();
-                    getUI().ifPresent(ui -> ui.navigate("create_invoice/" + job.getId().toHexString()));
-                });
-                return createInvoiceBtn;
-            }
-            return new com.vaadin.flow.component.html.Span();
-        }).setHeader("").setWidth("60px").setFlexGrow(0);
+        // Rechnungs-Aktionen entfernt: Das System erstellt/verwaltet keine Rechnungen
+        // mehr aktiv aus der Jobs-Übersicht heraus. Bereits vorhandene Rechnungs-PDFs
+        // (Bestandsdaten) bleiben über den DATEV-Export bzw. die Backend-Repositories
+        // zugänglich; ein dedizierter UI-Button im Jobs-Grid ist dafür nicht mehr nötig.
 
         // Delete column (last column, right side)
         grid.addComponentColumn(job -> {

backend/src/main/java/de/assecutor/votianlt/repository/CustomerInvoiceRepository.java

@@ -1,6 +1,7 @@
 package de.assecutor.votianlt.repository;
 
 import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.InvoiceStatus;
 import org.springframework.data.mongodb.repository.MongoRepository;
 import org.springframework.stereotype.Repository;
 
@@ -13,4 +14,13 @@ public interface CustomerInvoiceRepository extends MongoRepository<CustomerInvoi
     Optional<CustomerInvoice> findByJobId(String jobId);
 
     List<CustomerInvoice> findByUserId(String userId);
+
+    /** Liefert die – höchstens eine – aktive (nicht stornierte) Rechnung mit dieser Nummer (R-11). */
+    Optional<CustomerInvoice> findByInvoiceNumberAndStatusNot(String invoiceNumber, InvoiceStatus status);
+
+    /** Alle Folgebelege (Storno, Korrektur, Ersatzrechnung), die auf diese Originalrechnung verweisen. */
+    List<CustomerInvoice> findByOriginalInvoiceId(String originalInvoiceId);
+
+    /** Findet alle Rechnungen ohne expliziten Status — wird für die Bestandsdatenmigration genutzt. */
+    List<CustomerInvoice> findByStatusIsNull();
 }

backend/src/main/java/de/assecutor/votianlt/repository/InvoiceApprovalRequestRepository.java

@@ -0,0 +1,19 @@
+package de.assecutor.votianlt.repository;
+
+import de.assecutor.votianlt.model.invoices.InvoiceApprovalRequest;
+import de.assecutor.votianlt.model.invoices.InvoiceApprovalStatus;
+import org.springframework.data.mongodb.repository.MongoRepository;
+import org.springframework.stereotype.Repository;
+
+import java.util.List;
+
+@Repository
+public interface InvoiceApprovalRequestRepository extends MongoRepository<InvoiceApprovalRequest, String> {
+
+    List<InvoiceApprovalRequest> findByStatus(InvoiceApprovalStatus status);
+
+    List<InvoiceApprovalRequest> findByTargetInvoiceId(String targetInvoiceId);
+
+    List<InvoiceApprovalRequest> findByRequestedByUserIdAndStatus(String requestedByUserId,
+            InvoiceApprovalStatus status);
+}

backend/src/main/java/de/assecutor/votianlt/repository/InvoiceNumberReservationRepository.java

@@ -0,0 +1,23 @@
+package de.assecutor.votianlt.repository;
+
+import de.assecutor.votianlt.model.invoices.InvoiceNumberReservation;
+import de.assecutor.votianlt.model.invoices.InvoiceNumberReservationStatus;
+import org.bson.types.ObjectId;
+import org.springframework.data.mongodb.repository.MongoRepository;
+import org.springframework.stereotype.Repository;
+
+import java.util.List;
+import java.util.Optional;
+
+@Repository
+public interface InvoiceNumberReservationRepository extends MongoRepository<InvoiceNumberReservation, ObjectId> {
+
+    Optional<InvoiceNumberReservation> findByUserIdAndNumber(ObjectId userId, String number);
+
+    Optional<InvoiceNumberReservation> findByUserIdAndSequence(ObjectId userId, long sequence);
+
+    List<InvoiceNumberReservation> findByUserIdOrderBySequenceAsc(ObjectId userId);
+
+    List<InvoiceNumberReservation> findByUserIdAndStatusOrderBySequenceAsc(ObjectId userId,
+            InvoiceNumberReservationStatus status);
+}

backend/src/main/java/de/assecutor/votianlt/repository/UserSigningCredentialsRepository.java

@@ -0,0 +1,15 @@
+package de.assecutor.votianlt.repository;
+
+import de.assecutor.votianlt.model.invoices.UserSigningCredentials;
+import org.springframework.data.mongodb.repository.MongoRepository;
+import org.springframework.stereotype.Repository;
+
+import java.util.Optional;
+
+@Repository
+public interface UserSigningCredentialsRepository extends MongoRepository<UserSigningCredentials, String> {
+
+    Optional<UserSigningCredentials> findByUserId(String userId);
+
+    void deleteByUserId(String userId);
+}

backend/src/main/java/de/assecutor/votianlt/security/InvoiceRoles.java

@@ -0,0 +1,26 @@
+package de.assecutor.votianlt.security;
+
+/**
+ * Rollen für die Bearbeitung von Rechnungen gemäß R-40 bis R-42.
+ *
+ * Die Rollen sind als Konstanten definiert und werden in der bestehenden
+ * {@link de.assecutor.votianlt.model.User#getRoles()}-Sammlung als String hinterlegt.
+ *
+ * Backwards-compat: Bestehende Nutzer haben keine dieser Rollen — die
+ * {@code USER}-Rolle bleibt vollumfänglich berechtigt, sofern keine speziellen
+ * Rechnungsrollen explizit zugewiesen sind.
+ */
+public final class InvoiceRoles {
+
+    /** Erstellt Entwürfe und stellt Rechnungen aus. */
+    public static final String CREATOR = "INVOICE_CREATOR";
+    /** Prüft Entwürfe und Folgebelege vor Freigabe. */
+    public static final String REVIEWER = "INVOICE_REVIEWER";
+    /** Gibt Storno- und Berichtigungsbelege frei (R-42). */
+    public static final String APPROVER = "INVOICE_APPROVER";
+    /** Erfasst Zahlungen und buchhalterische Vorgänge (R-25). */
+    public static final String ACCOUNTANT = "INVOICE_ACCOUNTANT";
+
+    private InvoiceRoles() {
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/AesGcmCipher.java

@@ -0,0 +1,71 @@
+package de.assecutor.votianlt.service;
+
+import javax.crypto.Cipher;
+import javax.crypto.spec.GCMParameterSpec;
+import javax.crypto.spec.SecretKeySpec;
+import java.nio.ByteBuffer;
+import java.security.MessageDigest;
+import java.security.SecureRandom;
+
+/**
+ * Symmetrische AES-256-GCM-Verschlüsselung mit Master-Key-Ableitung über SHA-256.
+ *
+ * Format der erzeugten Bytes: {@code IV (12 Byte) || Ciphertext+Tag (16 Byte Tag)}.
+ * Der IV wird pro Verschlüsselung neu zufällig erzeugt; ein Master-Key liefert
+ * deterministisch denselben AES-Schlüssel.
+ *
+ * Nicht für hochfrequente Krypto-Operationen optimiert — bewusst minimal gehalten.
+ */
+final class AesGcmCipher {
+
+    private static final String TRANSFORMATION = "AES/GCM/NoPadding";
+    private static final int IV_LENGTH = 12;
+    private static final int TAG_LENGTH_BITS = 128;
+
+    private final SecretKeySpec key;
+    private final SecureRandom random = new SecureRandom();
+
+    AesGcmCipher(String masterKey) {
+        if (masterKey == null || masterKey.length() < 16) {
+            throw new IllegalArgumentException("Master-Key muss mindestens 16 Zeichen lang sein.");
+        }
+        try {
+            byte[] derived = MessageDigest.getInstance("SHA-256").digest(masterKey.getBytes("UTF-8"));
+            this.key = new SecretKeySpec(derived, "AES");
+        } catch (Exception ex) {
+            throw new IllegalStateException("Master-Key konnte nicht abgeleitet werden.", ex);
+        }
+    }
+
+    byte[] encrypt(byte[] plaintext) {
+        try {
+            byte[] iv = new byte[IV_LENGTH];
+            random.nextBytes(iv);
+            Cipher cipher = Cipher.getInstance(TRANSFORMATION);
+            cipher.init(Cipher.ENCRYPT_MODE, key, new GCMParameterSpec(TAG_LENGTH_BITS, iv));
+            byte[] ciphertext = cipher.doFinal(plaintext);
+            return ByteBuffer.allocate(IV_LENGTH + ciphertext.length).put(iv).put(ciphertext).array();
+        } catch (Exception ex) {
+            throw new IllegalStateException("Verschlüsselung fehlgeschlagen: " + ex.getMessage(), ex);
+        }
+    }
+
+    byte[] decrypt(byte[] ivAndCiphertext) {
+        if (ivAndCiphertext == null || ivAndCiphertext.length < IV_LENGTH + 16) {
+            throw new IllegalArgumentException("Ciphertext zu kurz.");
+        }
+        try {
+            ByteBuffer buffer = ByteBuffer.wrap(ivAndCiphertext);
+            byte[] iv = new byte[IV_LENGTH];
+            buffer.get(iv);
+            byte[] ciphertext = new byte[buffer.remaining()];
+            buffer.get(ciphertext);
+
+            Cipher cipher = Cipher.getInstance(TRANSFORMATION);
+            cipher.init(Cipher.DECRYPT_MODE, key, new GCMParameterSpec(TAG_LENGTH_BITS, iv));
+            return cipher.doFinal(ciphertext);
+        } catch (Exception ex) {
+            throw new IllegalStateException("Entschlüsselung fehlgeschlagen: " + ex.getMessage(), ex);
+        }
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/CustomerInvoiceService.java

@@ -921,4 +921,181 @@ public class CustomerInvoiceService {
         return input.replace("&", "&amp;").replace("<", "&lt;").replace(">", "&gt;").replace("\"", "&quot;")
                 .replace("'", "&#x27;");
     }
+
+    /**
+     * Erzeugt ein einfaches PDF für einen Stornobeleg gemäß R-19.
+     * Verweist eindeutig auf die Originalrechnung (Nummer + Datum) und stellt die
+     * Beträge als negative Werte dar.
+     */
+    public byte[] generateCancellationPdf(de.assecutor.votianlt.model.invoices.CustomerInvoice original,
+            String cancellationNumber, java.time.LocalDate cancellationDate, String reason) throws Exception {
+        return generateCorrectionDocumentPdf("STORNORECHNUNG", original, cancellationNumber, cancellationDate, reason,
+                null, true);
+    }
+
+    /**
+     * Erzeugt ein einfaches PDF für einen Berichtigungsbeleg gemäß R-13/R-14.
+     * Verweist eindeutig auf die Originalrechnung und beschreibt die berichtigten Angaben.
+     */
+    public byte[] generateCorrectionPdf(de.assecutor.votianlt.model.invoices.CustomerInvoice original,
+            String correctionNumber, java.time.LocalDate correctionDate, String reason, String correctedFields)
+            throws Exception {
+        return generateCorrectionDocumentPdf("RECHNUNGSBERICHTIGUNG", original, correctionNumber, correctionDate,
+                reason, correctedFields, false);
+    }
+
+    private byte[] generateCorrectionDocumentPdf(String documentLabel,
+            de.assecutor.votianlt.model.invoices.CustomerInvoice original, String number,
+            java.time.LocalDate documentDate, String reason, String correctedFields, boolean negateAmounts)
+            throws Exception {
+        java.time.LocalDate effectiveDate = documentDate != null ? documentDate : java.time.LocalDate.now();
+        java.time.format.DateTimeFormatter dateFmt = java.time.format.DateTimeFormatter.ofPattern("dd.MM.yyyy",
+                Locale.GERMANY);
+
+        BigDecimal net = negateAmounts ? negateOrZero(original.getNetAmount()) : safeAmount(original.getNetAmount());
+        BigDecimal vat = negateAmounts ? negateOrZero(original.getVatAmount()) : safeAmount(original.getVatAmount());
+        BigDecimal total = negateAmounts ? negateOrZero(original.getTotalAmount())
+                : safeAmount(original.getTotalAmount());
+
+        StringBuilder html = new StringBuilder();
+        html.append("<!DOCTYPE html><html><head><meta charset='UTF-8'><style>");
+        html.append("@page { size: A4; margin: 20mm 18mm 20mm 18mm; }");
+        html.append("body { font-family: Arial, sans-serif; font-size: 11pt; color: #222; }");
+        html.append("h1 { font-size: 18pt; letter-spacing: 0.05em; margin: 0 0 8pt 0; }");
+        html.append("h2 { font-size: 13pt; margin: 18pt 0 6pt 0; }");
+        html.append(".doc-number { font-size: 11pt; color: #555; }");
+        html.append(".section { margin-top: 14pt; }");
+        html.append(".reference { background: #f6f6f6; border-left: 3px solid #888; padding: 8pt 12pt; }");
+        html.append(".reason { background: #fff8e6; border-left: 3px solid #d9a300; padding: 8pt 12pt; }");
+        html.append("table.amounts { width: 60%; margin-left: 40%; border-collapse: collapse; margin-top: 10pt; }");
+        html.append("table.amounts td { padding: 3pt 6pt; }");
+        html.append("table.amounts td.value { text-align: right; }");
+        html.append("table.amounts tr.total td { font-weight: bold; border-top: 1px solid #333; }");
+        html.append(".addresses { width: 100%; margin-top: 14pt; }");
+        html.append(".addresses td { width: 50%; vertical-align: top; }");
+        html.append(".muted { color: #666; font-size: 9pt; }");
+        html.append("</style></head><body>");
+
+        html.append("<h1>").append(escapeHtml(documentLabel)).append("</h1>");
+        html.append("<div class='doc-number'>Beleg-Nr.: ")
+                .append(escapeHtml(safe(number)))
+                .append(" &nbsp;·&nbsp; Datum: ").append(escapeHtml(effectiveDate.format(dateFmt)))
+                .append("</div>");
+
+        // Sender / Empfänger
+        html.append("<table class='addresses'><tr><td>");
+        html.append("<strong>Aussteller</strong><br/>");
+        html.append(formatAddressBlock(original.getSenderName(), original.getSenderAddress(),
+                original.getSenderPostcode(), original.getSenderCity(), original.getSenderCountry()));
+        if (original.getSenderTaxNumber() != null && !original.getSenderTaxNumber().isBlank()) {
+            html.append("<div class='muted'>Steuernr.: ").append(escapeHtml(original.getSenderTaxNumber()))
+                    .append("</div>");
+        }
+        if (original.getSenderVatId() != null && !original.getSenderVatId().isBlank()) {
+            html.append("<div class='muted'>USt-IdNr.: ").append(escapeHtml(original.getSenderVatId()))
+                    .append("</div>");
+        }
+        html.append("</td><td>");
+        html.append("<strong>Empfänger</strong><br/>");
+        html.append(formatAddressBlock(
+                firstNonBlank(original.getRecipientCompany(), original.getRecipientName()),
+                original.getRecipientAddress(), original.getRecipientPostcode(), original.getRecipientCity(),
+                original.getRecipientCountry()));
+        html.append("</td></tr></table>");
+
+        // Eindeutige Referenz auf Originalrechnung (R-13/R-19/R-28)
+        html.append("<div class='section reference'>");
+        html.append("<strong>Bezug:</strong> ");
+        html.append("Diese ").append(escapeHtml(documentLabel.toLowerCase(Locale.GERMANY))).append(" bezieht sich ");
+        html.append("eindeutig auf die Rechnung <strong>")
+                .append(escapeHtml(safe(original.getInvoiceNumber()))).append("</strong>");
+        if (original.getInvoiceDate() != null) {
+            html.append(" vom ").append(escapeHtml(original.getInvoiceDate().format(dateFmt)));
+        }
+        html.append(".");
+        html.append("</div>");
+
+        if (correctedFields != null && !correctedFields.isBlank()) {
+            html.append("<div class='section'><h2>Berichtigte Angaben</h2>");
+            html.append("<div>").append(escapeHtml(correctedFields).replace("\n", "<br/>")).append("</div></div>");
+        }
+
+        if (reason != null && !reason.isBlank()) {
+            html.append("<div class='section reason'><strong>Grund:</strong> ")
+                    .append(escapeHtml(reason).replace("\n", "<br/>")).append("</div>");
+        }
+
+        html.append("<h2>Beträge</h2>");
+        html.append("<table class='amounts'>");
+        html.append("<tr><td>Nettobetrag</td><td class='value'>").append(formatCurrency(net)).append("</td></tr>");
+        if (original.getVatRate() != null) {
+            BigDecimal vatPct = original.getVatRate().multiply(new BigDecimal("100"))
+                    .setScale(2, java.math.RoundingMode.HALF_UP).stripTrailingZeros();
+            if (vatPct.scale() < 0) {
+                vatPct = vatPct.setScale(0);
+            }
+            html.append("<tr><td>zzgl. ").append(vatPct.toPlainString().replace('.', ','))
+                    .append("% USt</td><td class='value'>").append(formatCurrency(vat)).append("</td></tr>");
+        } else {
+            html.append("<tr><td>zzgl. USt</td><td class='value'>").append(formatCurrency(vat)).append("</td></tr>");
+        }
+        html.append("<tr class='total'><td>Gesamtbetrag</td><td class='value'>").append(formatCurrency(total))
+                .append("</td></tr>");
+        html.append("</table>");
+
+        html.append("<div class='section muted'>");
+        html.append("Hinweis: Dieser Beleg ersetzt die Originalrechnung nicht. Original und ");
+        html.append(escapeHtml(documentLabel.toLowerCase(Locale.GERMANY)));
+        html.append(" sind gemeinsam aufzubewahren.");
+        html.append("</div>");
+
+        html.append("</body></html>");
+
+        return generatePdfFromHtmlString(html.toString());
+    }
+
+    private BigDecimal safeAmount(BigDecimal value) {
+        return value != null ? value : BigDecimal.ZERO;
+    }
+
+    private BigDecimal negateOrZero(BigDecimal value) {
+        return value != null ? value.negate() : BigDecimal.ZERO;
+    }
+
+    private String formatAddressBlock(String name, String street, String postcode, String city, String country) {
+        StringBuilder sb = new StringBuilder();
+        if (name != null && !name.isBlank()) {
+            sb.append(escapeHtml(name)).append("<br/>");
+        }
+        if (street != null && !street.isBlank()) {
+            sb.append(escapeHtml(street)).append("<br/>");
+        }
+        String line = String.join(" ", filterBlanks(postcode, city)).trim();
+        if (!line.isEmpty()) {
+            sb.append(escapeHtml(line)).append("<br/>");
+        }
+        if (country != null && !country.isBlank()) {
+            sb.append(escapeHtml(country));
+        }
+        return sb.toString();
+    }
+
+    private java.util.List<String> filterBlanks(String... values) {
+        java.util.List<String> out = new java.util.ArrayList<>();
+        for (String v : values) {
+            if (v != null && !v.isBlank()) {
+                out.add(v);
+            }
+        }
+        return out;
+    }
+
+    private String firstNonBlank(String... values) {
+        for (String v : values) {
+            if (v != null && !v.isBlank()) {
+                return v;
+            }
+        }
+        return "";
+    }
 }

backend/src/main/java/de/assecutor/votianlt/service/DatevExportService.java

@@ -0,0 +1,230 @@
+package de.assecutor.votianlt.service;
+
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.InvoiceStatus;
+import de.assecutor.votianlt.model.invoices.InvoiceType;
+import de.assecutor.votianlt.repository.CustomerInvoiceRepository;
+import org.springframework.stereotype.Service;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.nio.charset.Charset;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.time.format.DateTimeFormatter;
+import java.util.Comparator;
+import java.util.List;
+import java.util.Locale;
+
+/**
+ * Erzeugt einen DATEV-kompatiblen Buchungsstapel (Format „DTVF"/„EXTF",
+ * Version 7) als CSV mit den festgeschriebenen Rechnungen eines Nutzers
+ * im gewählten Zeitraum. Die Datei lässt sich von DATEV Unternehmen
+ * Online sowie den meisten DATEV-importfähigen Drittprogrammen
+ * (z.B. sevDesk, lexoffice, GnuCash) als Buchungsstapel einlesen.
+ *
+ * <p>Inhaltliche Defaults — bewusst konservativ und für SKR03 ausgelegt;
+ * der Mandant kann sie im Abgleich mit dem Steuerberater später anpassen:
+ * <ul>
+ *   <li>Sammeldebitor 10000 (Forderungen aus Lieferungen und Leistungen)</li>
+ *   <li>Erlöskonto 8400 für 19 % USt, 8300 für 7 %, 8125 für innergemeinschaftliche
+ *       Lieferungen / Reverse-Charge / sonstige steuerfreie Erlöse (rate = 0)</li>
+ *   <li>Stornorechnungen werden mit umgekehrtem Soll/Haben-Kennzeichen gebucht.</li>
+ * </ul>
+ *
+ * <p>Formatdetails:
+ * <ul>
+ *   <li>Zeichensatz: Windows-1252 (DATEV-Vorgabe).</li>
+ *   <li>Feldtrenner: Semikolon, Texte in Anführungszeichen.</li>
+ *   <li>Beträge mit Komma als Dezimaltrenner, ohne Tausender-Trenner.</li>
+ *   <li>Zeilenumbruch: CRLF.</li>
+ * </ul>
+ */
+@Service
+public class DatevExportService {
+
+    private static final String CSV_LINE_SEPARATOR = "\r\n";
+    private static final Charset DATEV_CHARSET = Charset.forName("Windows-1252");
+
+    private static final DateTimeFormatter HEADER_TS = DateTimeFormatter.ofPattern("yyyyMMddHHmmssSSS",
+            Locale.GERMANY);
+    private static final DateTimeFormatter HEADER_DATE = DateTimeFormatter.ofPattern("yyyyMMdd", Locale.GERMANY);
+    private static final DateTimeFormatter VOUCHER_DATE = DateTimeFormatter.ofPattern("ddMM", Locale.GERMANY);
+
+    /** Sammeldebitor-Konto laut SKR03. */
+    static final String DEFAULT_DEBTOR_ACCOUNT = "10000";
+
+    private final CustomerInvoiceRepository invoiceRepository;
+
+    public DatevExportService(CustomerInvoiceRepository invoiceRepository) {
+        this.invoiceRepository = invoiceRepository;
+    }
+
+    /**
+     * Lädt die Rechnungen des Nutzers im Bereich [from, to] (inkl.) und liefert
+     * die DATEV-CSV als Byte-Array. Zeitraum bezieht sich auf das Rechnungsdatum.
+     * Entwürfe werden ignoriert — nur festgeschriebene Belege gehören in die
+     * Buchhaltung. Liefert eine Datei mit Header und leerer Buchungsliste, wenn
+     * keine Rechnungen im Zeitraum vorliegen — das ist gewollt, weil DATEV einen
+     * leeren Stapel als „nichts zu importieren" akzeptiert.
+     */
+    public byte[] export(String userId, LocalDate from, LocalDate to) {
+        if (userId == null || userId.isBlank()) {
+            throw new IllegalArgumentException("userId ist Pflicht.");
+        }
+        if (from == null || to == null) {
+            throw new IllegalArgumentException("Zeitraum (from/to) ist Pflicht.");
+        }
+        if (to.isBefore(from)) {
+            throw new IllegalArgumentException("Bis-Datum darf nicht vor dem Von-Datum liegen.");
+        }
+
+        List<CustomerInvoice> invoices = invoiceRepository.findByUserId(userId).stream()
+                .filter(this::isExportable)
+                .filter(inv -> inv.getInvoiceDate() != null
+                        && !inv.getInvoiceDate().isBefore(from)
+                        && !inv.getInvoiceDate().isAfter(to))
+                .sorted(Comparator.comparing(CustomerInvoice::getInvoiceDate)
+                        .thenComparing(CustomerInvoice::getInvoiceNumber, Comparator.nullsLast(String::compareTo)))
+                .toList();
+
+        StringBuilder sb = new StringBuilder();
+        sb.append(buildHeader(from, to)).append(CSV_LINE_SEPARATOR);
+        sb.append(buildColumnHeader()).append(CSV_LINE_SEPARATOR);
+        for (CustomerInvoice invoice : invoices) {
+            sb.append(buildBookingRow(invoice, from)).append(CSV_LINE_SEPARATOR);
+        }
+        return sb.toString().getBytes(DATEV_CHARSET);
+    }
+
+    /**
+     * Schlägt einen Dateinamen vor: EXTF_Buchungsstapel_<userId>_<von>_<bis>.csv.
+     */
+    public String suggestFilename(LocalDate from, LocalDate to) {
+        DateTimeFormatter df = DateTimeFormatter.ofPattern("yyyyMMdd");
+        return "EXTF_Buchungsstapel_" + from.format(df) + "_" + to.format(df) + ".csv";
+    }
+
+    private boolean isExportable(CustomerInvoice invoice) {
+        // Entwürfe werden nicht exportiert — sie sind buchhalterisch nicht relevant.
+        // Stornos und Korrekturen jedoch schon, damit der Saldo sauber bleibt.
+        return invoice.getStatus() != null && invoice.getStatus() != InvoiceStatus.DRAFT;
+    }
+
+    /**
+     * Header gemäß DATEV-Format „EXTF" Version 7. Felder, die wir nicht belegen
+     * können (Berater-/Mandantennummer), bleiben leer — DATEV importiert dann
+     * den Stapel ohne Zwangs-Mapping.
+     */
+    private String buildHeader(LocalDate from, LocalDate to) {
+        String now = LocalDateTime.now().format(HEADER_TS);
+        return String.join(";",
+                quote("EXTF"),                // Format-Kennzeichen
+                "700",                         // Versions-Nummer
+                "21",                          // Datenkategorie: Buchungsstapel
+                quote("Buchungsstapel"),
+                "7",                           // Format-Version
+                now,                           // Erzeugt am
+                "",                            // Importiert
+                quote("votianlt"),            // Herkunft / erzeugendes System
+                quote(""),                    // Exportiert von
+                quote(""),                    // importiert von
+                "",                            // Beraternummer
+                "",                            // Mandantennummer
+                from.withDayOfMonth(1).format(HEADER_DATE), // Wirtschaftsjahresbeginn
+                "4",                           // Sachkontenlänge
+                from.format(HEADER_DATE),      // Datum von
+                to.format(HEADER_DATE),        // Datum bis
+                quote("Rechnungsexport"),     // Bezeichnung
+                quote(""),                    // Diktatkürzel
+                "1",                           // Buchungstyp: Finanzbuchhaltung
+                "0",                           // Rechnungslegungszweck
+                quote("EUR"),                 // Festschreibung / WKZ
+                "", "", "", "", "", "", "", "");
+    }
+
+    private String buildColumnHeader() {
+        return String.join(";",
+                "Umsatz (ohne Soll/Haben-Kz)",
+                "Soll/Haben-Kennzeichen",
+                "WKZ Umsatz",
+                "Konto",
+                "Gegenkonto (ohne BU-Schlüssel)",
+                "BU-Schlüssel",
+                "Belegdatum",
+                "Belegfeld 1",
+                "Belegfeld 2",
+                "Buchungstext");
+    }
+
+    private String buildBookingRow(CustomerInvoice invoice, LocalDate periodFrom) {
+        BigDecimal gross = nonNull(invoice.getTotalAmount());
+        boolean isCancellation = invoice.getType() == InvoiceType.CANCELLATION
+                || invoice.getStatus() == InvoiceStatus.CANCELLED;
+        BigDecimal absoluteGross = gross.abs().setScale(2, RoundingMode.HALF_UP);
+
+        // Reguläre Forderung: S an Erlöskonto. Storno dreht das Vorzeichen über
+        // S/H-Kennzeichen, nicht über negative Beträge — DATEV-konventionell.
+        String solHaben = isCancellation ? "H" : "S";
+
+        String revenueAccount = resolveRevenueAccount(invoice);
+        String voucherDate = invoice.getInvoiceDate().format(VOUCHER_DATE);
+        String invoiceNumber = invoice.getInvoiceNumber() != null ? invoice.getInvoiceNumber() : "";
+        String recipient = invoice.getRecipientName() != null ? invoice.getRecipientName() : "";
+        String text = (isCancellation ? "Storno: " : "Rechnung an ") + recipient;
+
+        return String.join(";",
+                formatAmount(absoluteGross),
+                solHaben,
+                quote("EUR"),
+                DEFAULT_DEBTOR_ACCOUNT,
+                revenueAccount,
+                "",                       // BU-Schlüssel: leer, USt steckt im Erlöskonto
+                voucherDate,
+                quote(invoiceNumber),
+                "",
+                quote(text));
+    }
+
+    /**
+     * Mappt den Steuersatz auf das passende SKR03-Erlöskonto. Konservative Wahl:
+     * Bei unbekannten Sätzen fällt der Service auf das 19 %-Konto zurück und
+     * markiert das via Buchungstext implizit — der Steuerberater sieht das beim
+     * Import und kann es korrigieren.
+     */
+    private String resolveRevenueAccount(CustomerInvoice invoice) {
+        BigDecimal rate = invoice.getVatRate();
+        if (rate == null) {
+            return "8400";
+        }
+        BigDecimal scaled = rate.setScale(2, RoundingMode.HALF_UP);
+        if (scaled.compareTo(new BigDecimal("0.19")) == 0) {
+            return "8400";
+        }
+        if (scaled.compareTo(new BigDecimal("0.07")) == 0) {
+            return "8300";
+        }
+        if (scaled.signum() == 0) {
+            // Reverse-Charge / innergemeinschaftliche Lieferung / Kleinunternehmer
+            return "8125";
+        }
+        return "8400";
+    }
+
+    private BigDecimal nonNull(BigDecimal value) {
+        return value != null ? value : BigDecimal.ZERO;
+    }
+
+    private String formatAmount(BigDecimal value) {
+        // Komma als Dezimaltrenner, kein Tausender-Trenner.
+        return value.setScale(2, RoundingMode.HALF_UP).toPlainString().replace('.', ',');
+    }
+
+    private String quote(String value) {
+        if (value == null) {
+            return "\"\"";
+        }
+        // DATEV: doppelte Anführungszeichen werden durch Verdoppeln escaped.
+        return "\"" + value.replace("\"", "\"\"") + "\"";
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/EInvoiceService.java

@@ -0,0 +1,472 @@
+package de.assecutor.votianlt.service;
+
+import de.assecutor.votianlt.config.EInvoiceProperties;
+import de.assecutor.votianlt.model.invoices.UserSigningCredentials;
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.CustomerInvoiceItem;
+import de.assecutor.votianlt.model.invoices.EInvoiceFormat;
+import org.apache.pdfbox.Loader;
+import org.apache.pdfbox.io.IOUtils;
+import org.apache.pdfbox.pdmodel.PDDocument;
+import org.apache.pdfbox.pdmodel.interactive.digitalsignature.PDSignature;
+import org.apache.pdfbox.pdmodel.interactive.digitalsignature.SignatureInterface;
+import org.apache.pdfbox.pdmodel.interactive.digitalsignature.SignatureOptions;
+import org.bouncycastle.cert.jcajce.JcaCertStore;
+import org.bouncycastle.cms.CMSException;
+import org.bouncycastle.cms.CMSProcessableByteArray;
+import org.bouncycastle.cms.CMSSignedData;
+import org.bouncycastle.cms.CMSSignedDataGenerator;
+import org.bouncycastle.cms.CMSTypedData;
+import org.bouncycastle.cms.jcajce.JcaSignerInfoGeneratorBuilder;
+import org.bouncycastle.operator.ContentSigner;
+import org.bouncycastle.operator.OperatorCreationException;
+import org.bouncycastle.operator.jcajce.JcaContentSignerBuilder;
+import org.bouncycastle.operator.jcajce.JcaDigestCalculatorProviderBuilder;
+import org.bouncycastle.util.Store;
+import org.mustangproject.Contact;
+import org.mustangproject.Invoice;
+import org.mustangproject.Item;
+import org.mustangproject.Product;
+import org.mustangproject.TradeParty;
+import org.mustangproject.ZUGFeRD.PDFAConformanceLevel;
+import org.mustangproject.ZUGFeRD.Profiles;
+import org.mustangproject.ZUGFeRD.ZUGFeRDExporterFromA1;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+import java.io.ByteArrayOutputStream;
+import java.io.FileInputStream;
+import java.io.IOException;
+import java.io.InputStream;
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.nio.file.Path;
+import java.security.KeyStore;
+import java.security.PrivateKey;
+import java.security.Provider;
+import java.security.Security;
+import java.security.cert.Certificate;
+import java.security.cert.X509Certificate;
+import java.time.LocalDate;
+import java.time.ZoneId;
+import java.util.ArrayList;
+import java.util.Calendar;
+import java.util.Date;
+import java.util.List;
+
+/**
+ * Erzeugt ZUGFeRD/Factur-X-konforme E-Rechnungen mit Mustangproject und
+ * signiert das Ergebnis optional via PAdES (iText + BouncyCastle).
+ *
+ * Aufrufer übergeben ein bereits gerendertes PDF (z.B. aus
+ * {@link CustomerInvoiceService}) und die Rechnungsdaten. Der Service
+ * konvertiert das PDF in ein PDF/A-3 mit eingebettetem ZUGFeRD-XML und
+ * hängt anschließend – sofern konfiguriert – eine PAdES-Signatur an.
+ *
+ * Schlägt einer der Schritte fehl, wird das Original-PDF unverändert zurückgegeben
+ * und der Fehler protokolliert. So bleibt die Rechnungserstellung als Ganzes
+ * funktionsfähig, falls die E-Rechnung-Konfiguration unvollständig ist.
+ */
+@Service
+public class EInvoiceService {
+
+    private static final Logger log = LoggerFactory.getLogger(EInvoiceService.class);
+    private static final String DEFAULT_UNIT_CODE = "C62"; // ISO 6E - "one"
+    private static final String DEFAULT_COUNTRY = "DE";
+
+    private final EInvoiceProperties properties;
+    private final SigningCredentialsService signingCredentialsService;
+
+    static {
+        ensureBouncyCastleProvider();
+    }
+
+    public EInvoiceService(EInvoiceProperties properties, SigningCredentialsService signingCredentialsService) {
+        this.properties = properties;
+        this.signingCredentialsService = signingCredentialsService;
+    }
+
+    public boolean isEInvoiceEnabledGlobally() {
+        return properties.isEnabled();
+    }
+
+    public boolean isSigningConfigured() {
+        return properties.getSigning().isFullyConfigured();
+    }
+
+    public boolean isUserSigningAvailable(String userId) {
+        return signingCredentialsService.loadActive(userId).isPresent();
+    }
+
+    /**
+     * Reichert ein gerendertes PDF mit ZUGFeRD-XML an und/oder signiert es.
+     * Markiert das Ergebnis im übergebenen {@link CustomerInvoice} (Format/Signatur),
+     * persistiert die Rechnung selbst aber nicht.
+     *
+     * @param withZugferd   ZUGFeRD/Factur-X-XML einbetten (graceful: bei Fehler Roh-PDF)
+     * @param withSignature PAdES-Signatur erzeugen (strikt: wirft
+     *                      {@link InvoiceLifecycleException}, wenn Zertifikat fehlt
+     *                      oder nicht entschlüsselt werden kann)
+     */
+    public byte[] enhanceAndSign(byte[] basePdf, CustomerInvoice invoice, boolean withZugferd,
+            boolean withSignature) {
+        byte[] result = basePdf;
+
+        if (withZugferd && properties.isEnabled()) {
+            try {
+                result = embedZugferdXml(result, invoice);
+                invoice.setEInvoiceFormat(resolveFormat(properties.getProfile()));
+            } catch (Exception ex) {
+                log.warn("ZUGFeRD-Anreicherung fehlgeschlagen, fahre mit Roh-PDF fort: {}", ex.getMessage(), ex);
+                invoice.setEInvoiceFormat(EInvoiceFormat.NONE);
+            }
+        } else {
+            invoice.setEInvoiceFormat(EInvoiceFormat.NONE);
+        }
+
+        if (withSignature) {
+            result = signOrFail(result, invoice);
+        }
+        return result;
+    }
+
+    /**
+     * Convenience-Variante: ZUGFeRD und Signatur. Bestand für Aufrufer, die nicht
+     * die feingranulare Variante nutzen wollen.
+     */
+    public byte[] enhanceAndSign(byte[] basePdf, CustomerInvoice invoice) {
+        return enhanceAndSign(basePdf, invoice, true, true);
+    }
+
+    /**
+     * Signiert das PDF — bevorzugt mit dem nutzerseitigen Keystore, ansonsten mit dem
+     * systemweit konfigurierten. Wirft eine {@link InvoiceLifecycleException}, wenn:
+     * <ul>
+     *   <li>der Nutzer Credentials hinterlegt hat, diese aber nicht entschlüsselt
+     *       oder geladen werden können (z.B. fehlender/falscher Master-Key,
+     *       beschädigter Keystore),</li>
+     *   <li>der Nutzer keine Credentials hinterlegt hat und auch kein System-Keystore
+     *       konfiguriert ist,</li>
+     *   <li>die eigentliche Signatur-Operation fehlschlägt.</li>
+     * </ul>
+     * Die Exception trägt eine anwendertaugliche Nachricht und wird in der UI als
+     * Notification angezeigt – eine stille Rückfall-Strategie zu unsignierten PDFs
+     * findet absichtlich nicht mehr statt.
+     */
+    private byte[] signOrFail(byte[] pdfBytes, CustomerInvoice invoice) {
+        String userId = invoice.getUserId();
+        java.util.Optional<UserSigningCredentials> stored = userId != null
+                ? signingCredentialsService.findCredentials(userId)
+                : java.util.Optional.empty();
+
+        if (stored.isPresent()) {
+            UserSigningCredentials credentials = stored.get();
+            if (!credentials.isEnabled()) {
+                throw new InvoiceLifecycleException(
+                        "Ihr hinterlegtes Signatur-Zertifikat ist deaktiviert. "
+                                + "Bitte aktivieren Sie es im Profil oder entfernen Sie es, um den System-Keystore zu nutzen.");
+            }
+            java.util.Optional<SigningCredentialsService.LoadedCredentials> loaded = signingCredentialsService
+                    .loadActive(userId);
+            if (loaded.isEmpty()) {
+                throw new InvoiceLifecycleException(
+                        "Ihr Signatur-Zertifikat konnte nicht entschlüsselt werden. "
+                                + "Möglicherweise ist der Server-Master-Key nicht gesetzt oder wurde geändert. "
+                                + "Bitte laden Sie das Zertifikat erneut hoch oder kontaktieren Sie den Administrator.");
+            }
+            try {
+                SigningCredentialsService.LoadedCredentials creds = loaded.get();
+                byte[] signed = signWithCredentials(pdfBytes, creds.getKeystore(), creds.getPassword(),
+                        creds.getAlias());
+                invoice.setSigned(true);
+                invoice.setSignedAt(java.time.LocalDateTime.now());
+                invoice.setSignedBy(creds.getMetadata() != null && creds.getMetadata().getSubjectDn() != null
+                        ? creds.getMetadata().getSubjectDn()
+                        : creds.getAlias());
+                return signed;
+            } catch (Exception ex) {
+                log.error("PAdES-Signatur mit Nutzer-Keystore fehlgeschlagen", ex);
+                throw new InvoiceLifecycleException(
+                        "Die digitale Signatur ist fehlgeschlagen: " + ex.getMessage()
+                                + ". Bitte prüfen Sie Ihr Zertifikat im Profil.",
+                        ex);
+            }
+        }
+
+        if (properties.getSigning().isFullyConfigured()) {
+            try {
+                byte[] signed = signPdf(pdfBytes);
+                invoice.setSigned(true);
+                invoice.setSignedAt(java.time.LocalDateTime.now());
+                invoice.setSignedBy(properties.getSigning().getKeyAlias());
+                return signed;
+            } catch (Exception ex) {
+                log.error("PAdES-Signatur mit System-Keystore fehlgeschlagen", ex);
+                throw new InvoiceLifecycleException(
+                        "Die digitale Signatur ist fehlgeschlagen: " + ex.getMessage()
+                                + ". Bitte kontaktieren Sie den Administrator.",
+                        ex);
+            }
+        }
+
+        throw new InvoiceLifecycleException(
+                "Es ist kein Signatur-Zertifikat verfügbar. "
+                        + "Bitte hinterlegen Sie ein eigenes Zertifikat in Ihrem Profil "
+                        + "oder bitten Sie den Administrator, einen System-Keystore zu konfigurieren.");
+    }
+
+    /**
+     * Bettet ZUGFeRD-XML in ein PDF ein und liefert ein PDF/A-3 zurück.
+     * Wirft bei Fehlschlag eine {@link RuntimeException} – der Caller entscheidet,
+     * ob mit dem Original-PDF fortgefahren wird.
+     */
+    public byte[] embedZugferdXml(byte[] basePdf, CustomerInvoice invoice) throws Exception {
+        Invoice mustangInvoice = toMustangInvoice(invoice);
+
+        try (ZUGFeRDExporterFromA1 exporter = new ZUGFeRDExporterFromA1()) {
+            exporter.setProducer("votianlt");
+            exporter.setCreator("votianlt");
+            exporter.ignorePDFAErrors();
+            exporter.setConformanceLevel(PDFAConformanceLevel.UNICODE);
+            exporter.setProfile(resolveProfile(properties.getProfile()));
+            exporter.load(basePdf);
+            exporter.setTransaction(mustangInvoice);
+
+            try (ByteArrayOutputStream baos = new ByteArrayOutputStream()) {
+                exporter.export(baos);
+                return baos.toByteArray();
+            }
+        }
+    }
+
+    /**
+     * PAdES-Signatur mit dem systemweit konfigurierten Keystore (Fallback-Pfad).
+     * Liest Keystore-Datei und Passwort aus {@link EInvoiceProperties.Signing}.
+     */
+    public byte[] signPdf(byte[] pdfBytes) throws Exception {
+        EInvoiceProperties.Signing config = properties.getSigning();
+        if (!config.isFullyConfigured()) {
+            throw new IllegalStateException("Signatur-Konfiguration unvollständig.");
+        }
+
+        KeyStore keystore = KeyStore.getInstance("PKCS12");
+        try (FileInputStream fis = new FileInputStream(Path.of(config.getKeystorePath()).toFile())) {
+            keystore.load(fis, config.getKeystorePassword().toCharArray());
+        }
+        return signWithCredentials(pdfBytes, keystore, config.getKeystorePassword().toCharArray(),
+                config.getKeyAlias());
+    }
+
+    /**
+     * Kern-Signaturpfad — wird von System- wie Nutzer-Keystore-Variante geteilt.
+     * Erzeugt eine PAdES-Detached-CMS-Signatur (SHA-256 / RSA) via PDFBox + BouncyCastle.
+     */
+    private byte[] signWithCredentials(byte[] pdfBytes, KeyStore keystore, char[] password, String alias)
+            throws Exception {
+        if (alias == null || alias.isBlank()) {
+            throw new IllegalStateException("Alias zum Signieren erforderlich.");
+        }
+        PrivateKey privateKey = (PrivateKey) keystore.getKey(alias, password);
+        if (privateKey == null) {
+            throw new IllegalStateException("Schlüssel '" + alias + "' im Keystore nicht gefunden.");
+        }
+        Certificate[] chain = keystore.getCertificateChain(alias);
+        if (chain == null || chain.length == 0) {
+            throw new IllegalStateException("Zertifikatskette für Alias '" + alias + "' leer.");
+        }
+
+        EInvoiceProperties.Signing config = properties.getSigning();
+        SignatureInterface signer = content -> buildCmsSignature(content, privateKey, chain);
+
+        try (PDDocument document = Loader.loadPDF(pdfBytes);
+                ByteArrayOutputStream baos = new ByteArrayOutputStream()) {
+            PDSignature pdSignature = new PDSignature();
+            pdSignature.setFilter(PDSignature.FILTER_ADOBE_PPKLITE);
+            pdSignature.setSubFilter(PDSignature.SUBFILTER_ADBE_PKCS7_DETACHED);
+            pdSignature.setName("votianlt");
+            if (notBlank(config.getReason())) {
+                pdSignature.setReason(config.getReason());
+            }
+            if (notBlank(config.getLocation())) {
+                pdSignature.setLocation(config.getLocation());
+            }
+            if (notBlank(config.getContact())) {
+                pdSignature.setContactInfo(config.getContact());
+            }
+            pdSignature.setSignDate(Calendar.getInstance());
+
+            SignatureOptions options = new SignatureOptions();
+            options.setPreferredSignatureSize(SignatureOptions.DEFAULT_SIGNATURE_SIZE * 2);
+
+            document.addSignature(pdSignature, signer, options);
+            document.saveIncremental(baos);
+            options.close();
+            return baos.toByteArray();
+        }
+    }
+
+    private byte[] buildCmsSignature(InputStream content, PrivateKey privateKey, Certificate[] chain)
+            throws IOException {
+        try {
+            byte[] data = IOUtils.toByteArray(content);
+            CMSTypedData typedData = new CMSProcessableByteArray(data);
+
+            String providerName = bouncyCastleProviderName();
+            JcaContentSignerBuilder signerBuilder = new JcaContentSignerBuilder("SHA256withRSA");
+            if (providerName != null) {
+                signerBuilder.setProvider(providerName);
+            }
+            ContentSigner contentSigner = signerBuilder.build(privateKey);
+
+            JcaDigestCalculatorProviderBuilder digestBuilder = new JcaDigestCalculatorProviderBuilder();
+            if (providerName != null) {
+                digestBuilder.setProvider(providerName);
+            }
+
+            JcaSignerInfoGeneratorBuilder infoGenBuilder = new JcaSignerInfoGeneratorBuilder(digestBuilder.build());
+
+            CMSSignedDataGenerator gen = new CMSSignedDataGenerator();
+            gen.addSignerInfoGenerator(infoGenBuilder.build(contentSigner, (X509Certificate) chain[0]));
+
+            List<X509Certificate> certList = new ArrayList<>();
+            for (Certificate cert : chain) {
+                if (cert instanceof X509Certificate x509) {
+                    certList.add(x509);
+                }
+            }
+            Store<?> certStore = new JcaCertStore(certList);
+            gen.addCertificates(certStore);
+
+            CMSSignedData signedData = gen.generate(typedData, false);
+            return signedData.getEncoded();
+        } catch (CMSException | OperatorCreationException | java.security.cert.CertificateEncodingException ex) {
+            throw new IOException("CMS-Signatur fehlgeschlagen: " + ex.getMessage(), ex);
+        }
+    }
+
+    private Invoice toMustangInvoice(CustomerInvoice invoice) {
+        Invoice mustang = new Invoice();
+        mustang.setNumber(safe(invoice.getInvoiceNumber()));
+        mustang.setIssueDate(toDate(invoice.getInvoiceDate()));
+        mustang.setDeliveryDate(toDate(invoice.getDeliveryDate() != null ? invoice.getDeliveryDate()
+                : invoice.getInvoiceDate()));
+        if (invoice.getPaymentDueDate() != null) {
+            mustang.setDueDate(toDate(invoice.getPaymentDueDate()));
+        }
+        mustang.setSender(buildSender(invoice));
+        mustang.setRecipient(buildRecipient(invoice));
+
+        BigDecimal vatPercent = toPercent(invoice.getVatRate());
+        List<CustomerInvoiceItem> items = invoice.getItems();
+        if (items != null && !items.isEmpty()) {
+            for (CustomerInvoiceItem source : items) {
+                Product product = new Product(safe(source.getDescription()), "", DEFAULT_UNIT_CODE, vatPercent);
+                BigDecimal qty = source.getQuantity() != null ? source.getQuantity() : BigDecimal.ONE;
+                BigDecimal price = source.getUnitPrice() != null ? source.getUnitPrice() : BigDecimal.ZERO;
+                Item item = new Item(product, price, qty);
+                mustang.addItem(item);
+            }
+        } else {
+            // Fallback: ein Sammelposten mit dem Nettobetrag
+            Product product = new Product(safe(invoice.getDescription()), "", DEFAULT_UNIT_CODE, vatPercent);
+            BigDecimal price = invoice.getNetAmount() != null ? invoice.getNetAmount() : BigDecimal.ZERO;
+            mustang.addItem(new Item(product, price, BigDecimal.ONE));
+        }
+        return mustang;
+    }
+
+    private TradeParty buildSender(CustomerInvoice invoice) {
+        TradeParty sender = new TradeParty(safe(invoice.getSenderName()), safe(invoice.getSenderAddress()),
+                safe(invoice.getSenderPostcode()), safe(invoice.getSenderCity()),
+                safe(invoice.getSenderCountry(), DEFAULT_COUNTRY));
+        if (notBlank(invoice.getSenderVatId())) {
+            sender.setVATID(invoice.getSenderVatId());
+        }
+        if (notBlank(invoice.getSenderTaxNumber())) {
+            sender.setTaxID(invoice.getSenderTaxNumber());
+        }
+        Contact contact = new Contact(safe(invoice.getSenderName()), safe(invoice.getSenderPhone()),
+                safe(invoice.getSenderEmail()));
+        sender.setContact(contact);
+        return sender;
+    }
+
+    private TradeParty buildRecipient(CustomerInvoice invoice) {
+        String displayName = notBlank(invoice.getRecipientCompany()) ? invoice.getRecipientCompany()
+                : safe(invoice.getRecipientName());
+        TradeParty recipient = new TradeParty(displayName, safe(invoice.getRecipientAddress()),
+                safe(invoice.getRecipientPostcode()), safe(invoice.getRecipientCity()),
+                safe(invoice.getRecipientCountry(), DEFAULT_COUNTRY));
+        if (notBlank(invoice.getRecipientVatId())) {
+            recipient.setVATID(invoice.getRecipientVatId());
+        }
+        if (notBlank(invoice.getRecipientName())) {
+            recipient.setContact(new Contact(invoice.getRecipientName(), "", ""));
+        }
+        return recipient;
+    }
+
+    private BigDecimal toPercent(BigDecimal vatRate) {
+        if (vatRate == null) {
+            return new BigDecimal("19");
+        }
+        return vatRate.multiply(new BigDecimal("100")).setScale(2, RoundingMode.HALF_UP);
+    }
+
+    private Date toDate(LocalDate date) {
+        if (date == null) {
+            return Date.from(LocalDate.now().atStartOfDay(ZoneId.systemDefault()).toInstant());
+        }
+        return Date.from(date.atStartOfDay(ZoneId.systemDefault()).toInstant());
+    }
+
+    private org.mustangproject.ZUGFeRD.Profile resolveProfile(String requested) {
+        if (requested == null) {
+            return Profiles.getByName("EN16931");
+        }
+        try {
+            return Profiles.getByName(requested.toUpperCase());
+        } catch (Exception ex) {
+            log.warn("Unbekanntes ZUGFeRD-Profil '{}', verwende EN16931.", requested);
+            return Profiles.getByName("EN16931");
+        }
+    }
+
+    private EInvoiceFormat resolveFormat(String profile) {
+        if (profile != null && profile.toUpperCase().contains("XRECHNUNG")) {
+            return EInvoiceFormat.XRECHNUNG;
+        }
+        return EInvoiceFormat.ZUGFERD;
+    }
+
+    private static void ensureBouncyCastleProvider() {
+        if (Security.getProvider("BC") == null) {
+            try {
+                Class<?> providerClass = Class.forName("org.bouncycastle.jce.provider.BouncyCastleProvider");
+                Provider provider = (Provider) providerClass.getDeclaredConstructor().newInstance();
+                Security.addProvider(provider);
+            } catch (Exception ex) {
+                LoggerFactory.getLogger(EInvoiceService.class)
+                        .warn("BouncyCastle Provider konnte nicht registriert werden: {}", ex.getMessage());
+            }
+        }
+    }
+
+    private static String bouncyCastleProviderName() {
+        return Security.getProvider("BC") != null ? "BC" : null;
+    }
+
+    private boolean notBlank(String value) {
+        return value != null && !value.isBlank();
+    }
+
+    private String safe(String value) {
+        return value != null ? value : "";
+    }
+
+    private String safe(String value, String fallback) {
+        return value != null && !value.isBlank() ? value : fallback;
+    }
+
+}

backend/src/main/java/de/assecutor/votianlt/service/InvoiceApprovalService.java

@@ -0,0 +1,219 @@
+package de.assecutor.votianlt.service;
+
+import de.assecutor.votianlt.model.User;
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.InvoiceApprovalAction;
+import de.assecutor.votianlt.model.invoices.InvoiceApprovalRequest;
+import de.assecutor.votianlt.model.invoices.InvoiceApprovalStatus;
+import de.assecutor.votianlt.pages.service.UserInvoiceDataService;
+import de.assecutor.votianlt.repository.CustomerInvoiceRepository;
+import de.assecutor.votianlt.repository.InvoiceApprovalRequestRepository;
+import de.assecutor.votianlt.repository.UserRepository;
+import org.bson.types.ObjectId;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.List;
+
+/**
+ * Freigabe-Workflow für kritische Rechnungsaktionen gemäß R-42.
+ *
+ * Nutzer ohne Approver-Rolle, deren Profil
+ * {@link User#isRequireApprovalForCriticalInvoiceActions()} aktiv hat, erzeugen über diesen
+ * Service eine Freigabe-Anfrage. Erst nach Freigabe durch einen Approver wird der
+ * tatsächliche Storno- bzw. Berichtigungsbeleg über den
+ * {@link InvoiceLifecycleService} erstellt.
+ */
+@Service
+public class InvoiceApprovalService {
+
+    private static final Logger log = LoggerFactory.getLogger(InvoiceApprovalService.class);
+
+    private final InvoiceApprovalRequestRepository requestRepository;
+    private final CustomerInvoiceRepository invoiceRepository;
+    private final InvoiceLifecycleService lifecycleService;
+    private final InvoicePermissionService permissionService;
+    private final CustomerInvoiceService customerInvoiceService;
+    private final UserInvoiceDataService userInvoiceDataService;
+    private final UserRepository userRepository;
+
+    public InvoiceApprovalService(InvoiceApprovalRequestRepository requestRepository,
+            CustomerInvoiceRepository invoiceRepository, InvoiceLifecycleService lifecycleService,
+            InvoicePermissionService permissionService, CustomerInvoiceService customerInvoiceService,
+            UserInvoiceDataService userInvoiceDataService, UserRepository userRepository) {
+        this.requestRepository = requestRepository;
+        this.invoiceRepository = invoiceRepository;
+        this.lifecycleService = lifecycleService;
+        this.permissionService = permissionService;
+        this.customerInvoiceService = customerInvoiceService;
+        this.userInvoiceDataService = userInvoiceDataService;
+        this.userRepository = userRepository;
+    }
+
+    public InvoiceApprovalRequest requestCancellation(String invoiceId, String reason) {
+        return submitRequest(invoiceId, InvoiceApprovalAction.CANCEL_INVOICE, reason, null);
+    }
+
+    public InvoiceApprovalRequest requestCorrection(String invoiceId, String correctedFields, String reason) {
+        return submitRequest(invoiceId, InvoiceApprovalAction.CORRECT_INVOICE, reason, correctedFields);
+    }
+
+    private InvoiceApprovalRequest submitRequest(String invoiceId, InvoiceApprovalAction action, String reason,
+            String correctedFields) {
+        if (reason == null || reason.isBlank()) {
+            throw new InvoiceLifecycleException("Bitte einen Grund für die Anfrage angeben.");
+        }
+        CustomerInvoice invoice = invoiceRepository.findById(invoiceId)
+                .orElseThrow(() -> new IllegalStateException("Rechnung nicht gefunden: " + invoiceId));
+
+        User requester = permissionService.currentUser();
+        InvoiceApprovalRequest request = new InvoiceApprovalRequest();
+        request.setAction(action);
+        request.setStatus(InvoiceApprovalStatus.PENDING);
+        request.setTargetInvoiceId(invoice.getId());
+        request.setTargetInvoiceNumber(invoice.getInvoiceNumber());
+        request.setRequestedByUserId(requester.getId() != null ? requester.getId().toHexString() : null);
+        request.setRequestedByDisplayName(displayName(requester));
+        request.setRequestedAt(LocalDateTime.now());
+        request.setReason(reason);
+        request.setCorrectedFields(correctedFields);
+        InvoiceApprovalRequest saved = requestRepository.save(request);
+        log.info("Freigabe-Anfrage {} angelegt für Rechnung {} ({}).", saved.getId(), invoice.getInvoiceNumber(),
+                action);
+        return saved;
+    }
+
+    public InvoiceApprovalRequest approve(String requestId, String reviewerComment) {
+        InvoiceApprovalRequest request = requireRequest(requestId);
+        User reviewer = permissionService.currentUser();
+        permissionService.requireApprove(reviewer);
+        if (request.getStatus() != InvoiceApprovalStatus.PENDING) {
+            throw new InvoiceLifecycleException("Diese Anfrage wurde bereits bearbeitet.");
+        }
+
+        CustomerInvoice originalInvoice = invoiceRepository.findById(request.getTargetInvoiceId()).orElseThrow(
+                () -> new IllegalStateException("Rechnung nicht gefunden: " + request.getTargetInvoiceId()));
+        User issuer = resolveInvoiceIssuer(originalInvoice, reviewer);
+
+        CustomerInvoice resulting;
+        try {
+            resulting = switch (request.getAction()) {
+            case CANCEL_INVOICE -> executeCancellation(originalInvoice, issuer, request, reviewer);
+            case CORRECT_INVOICE -> executeCorrection(originalInvoice, issuer, request, reviewer);
+            };
+        } catch (InvoiceLifecycleException ex) {
+            log.warn("Lifecycle-Verstoß bei Freigabe {}: {}", requestId, ex.getMessage());
+            throw ex;
+        } catch (RuntimeException ex) {
+            log.error("Freigabe-Aktion {} für Anfrage {} fehlgeschlagen: {}", request.getAction(), requestId,
+                    ex.getMessage(), ex);
+            throw ex;
+        } catch (Exception ex) {
+            log.error("Freigabe-Aktion {} für Anfrage {} fehlgeschlagen: {}", request.getAction(), requestId,
+                    ex.getMessage(), ex);
+            throw new InvoiceLifecycleException("Freigabe konnte nicht ausgeführt werden: " + ex.getMessage(), ex);
+        }
+
+        request.setStatus(InvoiceApprovalStatus.APPROVED);
+        request.setReviewedByUserId(reviewer.getId() != null ? reviewer.getId().toHexString() : null);
+        request.setReviewedByDisplayName(displayName(reviewer));
+        request.setReviewedAt(LocalDateTime.now());
+        request.setReviewerComment(reviewerComment);
+        request.setResultingInvoiceId(resulting.getId());
+        request.setResultingInvoiceNumber(resulting.getInvoiceNumber());
+        return requestRepository.save(request);
+    }
+
+    public InvoiceApprovalRequest reject(String requestId, String reviewerComment) {
+        InvoiceApprovalRequest request = requireRequest(requestId);
+        User reviewer = permissionService.currentUser();
+        permissionService.requireApprove(reviewer);
+        if (request.getStatus() != InvoiceApprovalStatus.PENDING) {
+            throw new InvoiceLifecycleException("Diese Anfrage wurde bereits bearbeitet.");
+        }
+        request.setStatus(InvoiceApprovalStatus.REJECTED);
+        request.setReviewedByUserId(reviewer.getId() != null ? reviewer.getId().toHexString() : null);
+        request.setReviewedByDisplayName(displayName(reviewer));
+        request.setReviewedAt(LocalDateTime.now());
+        request.setReviewerComment(reviewerComment);
+        return requestRepository.save(request);
+    }
+
+    public List<InvoiceApprovalRequest> findPending() {
+        return requestRepository.findByStatus(InvoiceApprovalStatus.PENDING);
+    }
+
+    public List<InvoiceApprovalRequest> findOpenForCurrentRequester() {
+        User user = permissionService.currentUser();
+        if (user == null || user.getId() == null) {
+            return List.of();
+        }
+        return requestRepository.findByRequestedByUserIdAndStatus(user.getId().toHexString(),
+                InvoiceApprovalStatus.PENDING);
+    }
+
+    private CustomerInvoice executeCancellation(CustomerInvoice original, User issuer,
+            InvoiceApprovalRequest request, User reviewer) throws Exception {
+        String number = userInvoiceDataService.generateNextInvoiceNumber(issuer.getId());
+        LocalDate today = LocalDate.now();
+        String reason = composeReason(request, reviewer);
+        byte[] pdf = customerInvoiceService.generateCancellationPdf(original, number, today, reason);
+        return lifecycleService.cancel(original.getId(), number, today, pdf, reason);
+    }
+
+    private CustomerInvoice executeCorrection(CustomerInvoice original, User issuer,
+            InvoiceApprovalRequest request, User reviewer) throws Exception {
+        String number = userInvoiceDataService.generateNextInvoiceNumber(issuer.getId());
+        LocalDate today = LocalDate.now();
+        String reason = composeReason(request, reviewer);
+        byte[] pdf = customerInvoiceService.generateCorrectionPdf(original, number, today, reason,
+                request.getCorrectedFields());
+        return lifecycleService.correct(original.getId(), number, today, pdf, request.getCorrectedFields(), reason);
+    }
+
+    private String composeReason(InvoiceApprovalRequest request, User reviewer) {
+        StringBuilder sb = new StringBuilder();
+        if (request.getReason() != null && !request.getReason().isBlank()) {
+            sb.append(request.getReason());
+        } else {
+            sb.append("Freigabe erteilt");
+        }
+        sb.append(" — Anfrage von ").append(safe(request.getRequestedByDisplayName()));
+        sb.append(", freigegeben durch ").append(displayName(reviewer));
+        return sb.toString();
+    }
+
+    private InvoiceApprovalRequest requireRequest(String requestId) {
+        if (requestId == null || requestId.isBlank()) {
+            throw new IllegalArgumentException("Anfrage-ID erforderlich.");
+        }
+        return requestRepository.findById(requestId)
+                .orElseThrow(() -> new IllegalStateException("Freigabe-Anfrage nicht gefunden: " + requestId));
+    }
+
+    private User resolveInvoiceIssuer(CustomerInvoice invoice, User fallback) {
+        if (invoice.getUserId() == null || invoice.getUserId().isBlank()) {
+            return fallback;
+        }
+        try {
+            return userRepository.findById(new ObjectId(invoice.getUserId())).orElse(fallback);
+        } catch (IllegalArgumentException ex) {
+            return fallback;
+        }
+    }
+
+    private String displayName(User user) {
+        if (user == null) {
+            return "system";
+        }
+        String composed = (safe(user.getFirstname()) + " " + safe(user.getName())).trim();
+        return composed.isBlank() ? safe(user.getEmail()) : composed;
+    }
+
+    private String safe(String value) {
+        return value != null ? value : "";
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/InvoiceComplianceException.java

@@ -0,0 +1,35 @@
+package de.assecutor.votianlt.service;
+
+import java.util.Collections;
+import java.util.List;
+
+/**
+ * Wird geworfen, wenn eine Rechnung beim Festschreiben gegen Pflichtangaben
+ * nach § 14 UStG bzw. interne Konsistenzregeln verstößt. Die Verstöße werden
+ * gesammelt geliefert, damit der Anwender alle Korrekturen in einem Schritt
+ * durchführen kann statt jeden Fehler einzeln zu beheben.
+ */
+public class InvoiceComplianceException extends InvoiceLifecycleException {
+
+    private final List<String> violations;
+
+    public InvoiceComplianceException(List<String> violations) {
+        super(buildMessage(violations));
+        this.violations = List.copyOf(violations);
+    }
+
+    public List<String> getViolations() {
+        return Collections.unmodifiableList(violations);
+    }
+
+    private static String buildMessage(List<String> violations) {
+        if (violations == null || violations.isEmpty()) {
+            return "Die Rechnung erfüllt die gesetzlichen Pflichtangaben nicht.";
+        }
+        StringBuilder sb = new StringBuilder("Die Rechnung kann nicht festgeschrieben werden — folgende Pflichtangaben fehlen oder sind inkonsistent:");
+        for (String violation : violations) {
+            sb.append("\n  • ").append(violation);
+        }
+        return sb.toString();
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/InvoiceComplianceValidator.java

@@ -0,0 +1,189 @@
+package de.assecutor.votianlt.service;
+
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.CustomerInvoiceItem;
+import de.assecutor.votianlt.model.invoices.InvoiceType;
+import org.springframework.stereotype.Service;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.util.ArrayList;
+import java.util.List;
+
+/**
+ * Prüft eine {@link CustomerInvoice} auf die Pflichtangaben nach § 14 UStG
+ * sowie auf interne Konsistenz (Beträge, Items). Wird vor jeder Festschreibung
+ * (Übergang DRAFT → ISSUED) aufgerufen; eine festgeschriebene Rechnung darf
+ * keine Pflichtfeld-Lücken mehr haben, da sie nach R-08 nicht mehr direkt
+ * änderbar ist.
+ *
+ * Nicht abgedeckt (bewusst):
+ * <ul>
+ *   <li>Lückenlose Rechnungsnummer-Vergabe (separater Block).</li>
+ *   <li>Online-Validierung der USt-IdNr beim Bzst (separater Block).</li>
+ *   <li>Storno-/Korrekturbelege — diese haben eigene Beleg-Regeln (negierte Beträge,
+ *       Pflicht-Verweis auf Originalrechnung), die hier nicht greifen.</li>
+ * </ul>
+ *
+ * Toleranz für Beträge: 1 Cent. Damit fängt der Validator typische Rundungs-
+ * differenzen aus dezimaler Arithmetik ab, ohne echte Inkonsistenzen zu schlucken.
+ */
+@Service
+public class InvoiceComplianceValidator {
+
+    private static final BigDecimal AMOUNT_TOLERANCE = new BigDecimal("0.01");
+
+    /**
+     * Wirft {@link InvoiceComplianceException} mit allen gefundenen Verstößen,
+     * wenn die Rechnung nicht festschreibungsreif ist. Andernfalls passiert nichts.
+     */
+    public void validateForIssuance(CustomerInvoice invoice) {
+        if (invoice == null) {
+            throw new IllegalArgumentException("Rechnung darf nicht null sein.");
+        }
+        if (invoice.getType() != null && invoice.getType() != InvoiceType.INVOICE) {
+            // Storno/Korrektur folgen anderen Regeln und werden hier nicht geprüft.
+            return;
+        }
+        List<String> violations = collectViolations(invoice);
+        if (!violations.isEmpty()) {
+            throw new InvoiceComplianceException(violations);
+        }
+    }
+
+    private List<String> collectViolations(CustomerInvoice invoice) {
+        List<String> violations = new ArrayList<>();
+        checkInvoiceNumber(invoice, violations);
+        checkDates(invoice, violations);
+        checkSender(invoice, violations);
+        checkRecipient(invoice, violations);
+        checkItems(invoice, violations);
+        checkAmounts(invoice, violations);
+        checkVatNotices(invoice, violations);
+        return violations;
+    }
+
+    private void checkInvoiceNumber(CustomerInvoice invoice, List<String> violations) {
+        if (isBlank(invoice.getInvoiceNumber())) {
+            violations.add("Rechnungsnummer fehlt (§ 14 Abs. 4 Nr. 4 UStG).");
+        }
+    }
+
+    private void checkDates(CustomerInvoice invoice, List<String> violations) {
+        if (invoice.getInvoiceDate() == null) {
+            violations.add("Rechnungsdatum (Ausstellungsdatum) fehlt (§ 14 Abs. 4 Nr. 3 UStG).");
+        }
+        if (invoice.getDeliveryDate() == null) {
+            violations.add("Leistungsdatum fehlt (§ 14 Abs. 4 Nr. 6 UStG). "
+                    + "Bei zeitgleicher Leistung kann es dem Rechnungsdatum entsprechen — muss aber gesetzt sein.");
+        }
+    }
+
+    private void checkSender(CustomerInvoice invoice, List<String> violations) {
+        if (isBlank(invoice.getSenderName())) {
+            violations.add("Name des Leistenden (Absender) fehlt (§ 14 Abs. 4 Nr. 1 UStG).");
+        }
+        if (isBlank(invoice.getSenderAddress()) || isBlank(invoice.getSenderPostcode())
+                || isBlank(invoice.getSenderCity())) {
+            violations.add("Vollständige Anschrift des Leistenden (Straße, PLZ, Ort) fehlt (§ 14 Abs. 4 Nr. 1 UStG).");
+        }
+        if (isBlank(invoice.getSenderTaxNumber()) && isBlank(invoice.getSenderVatId())) {
+            violations.add("Steuernummer oder USt-IdNr des Leistenden fehlt (§ 14 Abs. 4 Nr. 2 UStG).");
+        }
+    }
+
+    private void checkRecipient(CustomerInvoice invoice, List<String> violations) {
+        if (isBlank(invoice.getRecipientName())) {
+            violations.add("Name des Leistungsempfängers fehlt (§ 14 Abs. 4 Nr. 1 UStG).");
+        }
+        if (isBlank(invoice.getRecipientAddress()) || isBlank(invoice.getRecipientPostcode())
+                || isBlank(invoice.getRecipientCity())) {
+            violations.add("Vollständige Anschrift des Leistungsempfängers (Straße, PLZ, Ort) fehlt "
+                    + "(§ 14 Abs. 4 Nr. 1 UStG).");
+        }
+    }
+
+    private void checkItems(CustomerInvoice invoice, List<String> violations) {
+        List<CustomerInvoiceItem> items = invoice.getItems();
+        if (items == null || items.isEmpty()) {
+            violations.add("Keine Positionen erfasst — Menge und Art der Leistung sind erforderlich "
+                    + "(§ 14 Abs. 4 Nr. 5 UStG).");
+            return;
+        }
+        for (int i = 0; i < items.size(); i++) {
+            CustomerInvoiceItem item = items.get(i);
+            int rowNumber = i + 1;
+            if (item == null) {
+                violations.add("Position " + rowNumber + ": leere Position.");
+                continue;
+            }
+            if (isBlank(item.getDescription())) {
+                violations.add("Position " + rowNumber + ": Bezeichnung der Leistung fehlt.");
+            }
+            if (item.getQuantity() == null || item.getQuantity().signum() <= 0) {
+                violations.add("Position " + rowNumber + ": Menge muss größer 0 sein.");
+            }
+            if (item.getUnitPrice() == null || item.getUnitPrice().signum() < 0) {
+                violations.add("Position " + rowNumber + ": Einzelpreis fehlt oder ist negativ.");
+            }
+        }
+    }
+
+    private void checkAmounts(CustomerInvoice invoice, List<String> violations) {
+        BigDecimal net = invoice.getNetAmount();
+        BigDecimal vat = invoice.getVatAmount();
+        BigDecimal total = invoice.getTotalAmount();
+        if (net == null || vat == null || total == null) {
+            violations.add("Beträge unvollständig: Netto, Steuerbetrag und Bruttobetrag müssen ausgewiesen sein "
+                    + "(§ 14 Abs. 4 Nr. 7 + 8 UStG).");
+            return;
+        }
+        if (net.add(vat).subtract(total).abs().compareTo(AMOUNT_TOLERANCE) > 0) {
+            violations.add("Bruttobetrag passt nicht zu Netto + Steuerbetrag (Differenz > 1 Cent).");
+        }
+        if (invoice.getItems() != null && !invoice.getItems().isEmpty()) {
+            BigDecimal sumItems = invoice.getItems().stream()
+                    .map(CustomerInvoiceItem::getNetTotal)
+                    .filter(java.util.Objects::nonNull)
+                    .reduce(BigDecimal.ZERO, BigDecimal::add);
+            if (sumItems.subtract(net).abs().compareTo(AMOUNT_TOLERANCE) > 0) {
+                violations.add("Summe der Positionen (netto) " + sumItems + " weicht vom Rechnungs-Netto " + net
+                        + " ab (Differenz > 1 Cent).");
+            }
+        }
+    }
+
+    private void checkVatNotices(CustomerInvoice invoice, List<String> violations) {
+        BigDecimal rate = invoice.getVatRate();
+        if (rate == null) {
+            violations.add("Steuersatz fehlt (§ 14 Abs. 4 Nr. 8 UStG).");
+            return;
+        }
+        if (rate.signum() == 0) {
+            // Bei 0 % USt verlangt das UStG einen erklärenden Hinweis — entweder
+            // Reverse-Charge (§ 13b), Kleinunternehmerregelung (§ 19), eine
+            // innergemeinschaftliche Lieferung (§ 6a) oder eine andere Steuerbefreiung.
+            // Ohne Hinweis ist eine 0 %-Rechnung formal mangelhaft.
+            boolean hasNotice = !isBlank(invoice.getReverseChargeNote()) || !isBlank(invoice.getLegalNotes());
+            if (!hasNotice) {
+                violations.add("Bei 0 % USt ist ein rechtlicher Hinweis erforderlich "
+                        + "(z.B. \"Steuerschuldnerschaft des Leistungsempfängers\" nach § 13b UStG, "
+                        + "Kleinunternehmerregelung § 19 UStG oder Steuerbefreiung). "
+                        + "Bitte im Feld \"Reverse-Charge-Hinweis\" oder \"Rechtliche Hinweise\" ergänzen.");
+            }
+        } else {
+            BigDecimal expectedVat = invoice.getNetAmount() != null
+                    ? invoice.getNetAmount().multiply(rate).setScale(2, RoundingMode.HALF_UP)
+                    : null;
+            if (expectedVat != null && invoice.getVatAmount() != null
+                    && expectedVat.subtract(invoice.getVatAmount()).abs().compareTo(AMOUNT_TOLERANCE) > 0) {
+                violations.add("Ausgewiesener Steuerbetrag " + invoice.getVatAmount()
+                        + " passt nicht zu Netto × Steuersatz (erwartet " + expectedVat + ").");
+            }
+        }
+    }
+
+    private boolean isBlank(String value) {
+        return value == null || value.isBlank();
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/InvoiceExportService.java

@@ -0,0 +1,182 @@
+package de.assecutor.votianlt.service;
+
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.InvoiceAuditEntry;
+import de.assecutor.votianlt.model.invoices.InvoiceType;
+import de.assecutor.votianlt.repository.CustomerInvoiceRepository;
+import org.springframework.stereotype.Service;
+
+import java.io.ByteArrayOutputStream;
+import java.nio.charset.StandardCharsets;
+import java.time.format.DateTimeFormatter;
+import java.util.ArrayList;
+import java.util.HashSet;
+import java.util.List;
+import java.util.Locale;
+import java.util.Set;
+import java.util.zip.ZipEntry;
+import java.util.zip.ZipOutputStream;
+
+/**
+ * Export-Funktion für Rechnungen gemäß R-33 und R-34.
+ *
+ * Bündelt eine Originalrechnung mit allen erzeugten Folgebelegen
+ * (Storno, Berichtigung, Ersatzrechnung) sowie einer Manifest-Datei
+ * mit Audit-Log und Verkettungsangaben in einer ZIP-Datei.
+ */
+@Service
+public class InvoiceExportService {
+
+    private static final DateTimeFormatter TS_FMT = DateTimeFormatter.ofPattern("yyyy-MM-dd HH:mm:ss",
+            Locale.GERMANY);
+
+    private final CustomerInvoiceRepository invoiceRepository;
+
+    public InvoiceExportService(CustomerInvoiceRepository invoiceRepository) {
+        this.invoiceRepository = invoiceRepository;
+    }
+
+    /**
+     * Erzeugt ein ZIP-Archiv mit dem Originalbeleg, allen verlinkten Folgebelegen
+     * sowie einer Manifest-Datei. Ist die übergebene Rechnung selbst ein Folgebeleg,
+     * wird automatisch das Bündel um die zugehörige Originalrechnung erweitert.
+     */
+    public byte[] exportInvoicePackage(CustomerInvoice anchor) {
+        if (anchor == null) {
+            throw new IllegalArgumentException("Rechnung erforderlich.");
+        }
+
+        CustomerInvoice root = resolveRoot(anchor);
+        List<CustomerInvoice> bundle = collectBundle(root);
+
+        try (ByteArrayOutputStream baos = new ByteArrayOutputStream();
+                ZipOutputStream zip = new ZipOutputStream(baos, StandardCharsets.UTF_8)) {
+
+            for (CustomerInvoice invoice : bundle) {
+                writePdfEntry(zip, invoice);
+            }
+
+            String manifest = buildManifest(root, bundle);
+            ZipEntry manifestEntry = new ZipEntry("MANIFEST.txt");
+            zip.putNextEntry(manifestEntry);
+            zip.write(manifest.getBytes(StandardCharsets.UTF_8));
+            zip.closeEntry();
+
+            zip.finish();
+            return baos.toByteArray();
+        } catch (Exception ex) {
+            throw new IllegalStateException("Export fehlgeschlagen: " + ex.getMessage(), ex);
+        }
+    }
+
+    /**
+     * Schlägt einen Dateinamen für das ZIP-Archiv auf Basis des Originalbelegs vor.
+     */
+    public String suggestFilename(CustomerInvoice anchor) {
+        CustomerInvoice root = resolveRoot(anchor);
+        String number = root.getInvoiceNumber() != null ? root.getInvoiceNumber() : root.getId();
+        return "Rechnung_" + sanitize(number) + ".zip";
+    }
+
+    private CustomerInvoice resolveRoot(CustomerInvoice anchor) {
+        if (anchor.getType() != InvoiceType.INVOICE && anchor.getOriginalInvoiceId() != null) {
+            return invoiceRepository.findById(anchor.getOriginalInvoiceId()).orElse(anchor);
+        }
+        return anchor;
+    }
+
+    private List<CustomerInvoice> collectBundle(CustomerInvoice root) {
+        List<CustomerInvoice> result = new ArrayList<>();
+        Set<String> seen = new HashSet<>();
+        result.add(root);
+        seen.add(root.getId());
+
+        for (CustomerInvoice related : invoiceRepository.findByOriginalInvoiceId(root.getId())) {
+            if (related.getId() != null && seen.add(related.getId())) {
+                result.add(related);
+            }
+        }
+        return result;
+    }
+
+    private void writePdfEntry(ZipOutputStream zip, CustomerInvoice invoice) throws java.io.IOException {
+        if (invoice.getPdfData() == null || invoice.getPdfData().length == 0) {
+            return;
+        }
+        String label = switch (invoice.getType() != null ? invoice.getType() : InvoiceType.INVOICE) {
+        case INVOICE -> "Rechnung";
+        case CANCELLATION -> "Storno";
+        case CORRECTION -> "Berichtigung";
+        };
+        String number = invoice.getInvoiceNumber() != null ? invoice.getInvoiceNumber() : invoice.getId();
+        String name = sanitize(label + "_" + number) + ".pdf";
+        ZipEntry entry = new ZipEntry(name);
+        zip.putNextEntry(entry);
+        zip.write(invoice.getPdfData());
+        zip.closeEntry();
+    }
+
+    private String buildManifest(CustomerInvoice root, List<CustomerInvoice> bundle) {
+        StringBuilder sb = new StringBuilder();
+        sb.append("Rechnungspaket\n");
+        sb.append("===============\n\n");
+        sb.append("Originalrechnung: ").append(safe(root.getInvoiceNumber()));
+        if (root.getInvoiceDate() != null) {
+            sb.append(" vom ").append(root.getInvoiceDate());
+        }
+        sb.append("\n");
+        sb.append("Status: ").append(root.getStatus()).append("\n");
+        sb.append("Zahlungsstatus: ").append(root.getPaymentStatus()).append("\n");
+        if (root.getTotalAmount() != null) {
+            sb.append("Gesamtbetrag: ").append(root.getTotalAmount()).append("\n");
+        }
+        if (root.getPaidAmount() != null) {
+            sb.append("Bezahlt: ").append(root.getPaidAmount()).append("\n");
+        }
+
+        sb.append("\nEnthaltene Belege:\n");
+        for (CustomerInvoice invoice : bundle) {
+            sb.append("- [").append(invoice.getType()).append("] ")
+                    .append(safe(invoice.getInvoiceNumber()));
+            if (invoice.getInvoiceDate() != null) {
+                sb.append(" vom ").append(invoice.getInvoiceDate());
+            }
+            sb.append(" — Status ").append(invoice.getStatus()).append("\n");
+        }
+
+        sb.append("\nÄnderungsprotokoll der Originalrechnung:\n");
+        List<InvoiceAuditEntry> log = root.getAuditLog();
+        if (log == null || log.isEmpty()) {
+            sb.append("(keine Einträge)\n");
+        } else {
+            for (InvoiceAuditEntry entry : log) {
+                sb.append("- ");
+                sb.append(entry.getTimestamp() != null ? entry.getTimestamp().format(TS_FMT) : "-");
+                sb.append(" · ").append(entry.getAction());
+                sb.append(" · ").append(safe(entry.getUserDisplayName()));
+                if (entry.getReason() != null && !entry.getReason().isBlank()) {
+                    sb.append(" — ").append(entry.getReason());
+                }
+                if (entry.getResultingInvoiceNumber() != null) {
+                    sb.append(" → ").append(entry.getResultingInvoiceNumber());
+                }
+                sb.append("\n");
+            }
+        }
+        sb.append(
+                "\nHinweis: Dieses Paket dient der gemeinsamen Aufbewahrung von Original und Folgebelegen.\n");
+        sb.append("Die rechtliche Aufbewahrungspflicht liegt beim Aussteller (R-31/R-32).\n");
+        return sb.toString();
+    }
+
+    private String safe(String value) {
+        return value != null ? value : "";
+    }
+
+    private String sanitize(String input) {
+        if (input == null) {
+            return "Beleg";
+        }
+        return input.replaceAll("[^A-Za-z0-9._-]", "_");
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/InvoiceLifecycleException.java

@@ -0,0 +1,18 @@
+package de.assecutor.votianlt.service;
+
+/**
+ * Wird geworfen, wenn ein Statusübergang oder eine Änderung an einer Rechnung
+ * gegen die Regeln aus <code>invoices_rules.md</code> verstößt (z.B. R-03, R-08, R-11, R-35).
+ *
+ * Die Nachricht ist als Anwendertext formuliert und kann direkt in der UI angezeigt werden.
+ */
+public class InvoiceLifecycleException extends RuntimeException {
+
+    public InvoiceLifecycleException(String message) {
+        super(message);
+    }
+
+    public InvoiceLifecycleException(String message, Throwable cause) {
+        super(message, cause);
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/InvoiceLifecycleService.java

@@ -0,0 +1,572 @@
+package de.assecutor.votianlt.service;
+
+import de.assecutor.votianlt.model.User;
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.EInvoiceFormat;
+import de.assecutor.votianlt.model.invoices.InvoiceAuditAction;
+import de.assecutor.votianlt.model.invoices.InvoiceAuditEntry;
+import de.assecutor.votianlt.model.invoices.InvoiceStatus;
+import de.assecutor.votianlt.model.invoices.InvoiceType;
+import de.assecutor.votianlt.model.invoices.PaymentStatus;
+import de.assecutor.votianlt.repository.CustomerInvoiceRepository;
+import de.assecutor.votianlt.security.SecurityService;
+import org.bson.types.ObjectId;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.List;
+import java.util.Optional;
+
+/**
+ * Verwaltet den Lebenszyklus einer {@link CustomerInvoice} gemäß den Regeln aus
+ * <code>invoices_rules.md</code>.
+ *
+ * Phase 1 stellt die Status- und Audit-Mechanik bereit:
+ * <ul>
+ *   <li>R-02/R-03: Entwürfe sind editier-/löschbar, finalisierte Belege nicht.</li>
+ *   <li>R-07: Finalisierung markiert eine Rechnung als verbindlich.</li>
+ *   <li>R-08/R-11: Verhindert Doppelvergabe der Rechnungsnummer und unsichtbare Änderungen.</li>
+ *   <li>R-35: Direktes Löschen finalisierter Belege wird abgelehnt.</li>
+ *   <li>R-36 bis R-39: Jede Statusänderung wird im Audit-Log protokolliert.</li>
+ * </ul>
+ *
+ * Korrektur-/Storno-Workflows folgen in Phase 2; entsprechende Hooks werden hier vorbereitet.
+ */
+@Service
+public class InvoiceLifecycleService {
+
+    private static final Logger log = LoggerFactory.getLogger(InvoiceLifecycleService.class);
+
+    private final CustomerInvoiceRepository invoiceRepository;
+    private final SecurityService securityService;
+    private final EInvoiceService eInvoiceService;
+    private final InvoiceComplianceValidator complianceValidator;
+    private final InvoiceNumberAuditService numberAuditService;
+
+    public InvoiceLifecycleService(CustomerInvoiceRepository invoiceRepository, SecurityService securityService,
+            EInvoiceService eInvoiceService, InvoiceComplianceValidator complianceValidator,
+            InvoiceNumberAuditService numberAuditService) {
+        this.invoiceRepository = invoiceRepository;
+        this.securityService = securityService;
+        this.eInvoiceService = eInvoiceService;
+        this.complianceValidator = complianceValidator;
+        this.numberAuditService = numberAuditService;
+    }
+
+    /**
+     * Persistiert einen neu erzeugten Rechnungsentwurf (Status DRAFT).
+     */
+    public CustomerInvoice createDraft(CustomerInvoice draft, String reason) {
+        if (draft == null) {
+            throw new IllegalArgumentException("Rechnungsentwurf darf nicht null sein.");
+        }
+        draft.setStatus(InvoiceStatus.DRAFT);
+        if (draft.getType() == null) {
+            draft.setType(InvoiceType.INVOICE);
+        }
+        draft.addAuditEntry(audit(InvoiceAuditAction.CREATED_DRAFT, reason));
+        return invoiceRepository.save(draft);
+    }
+
+    /**
+     * Erzeugt eine Rechnung und finalisiert sie unmittelbar (Status ISSUED).
+     * Wird vom bestehenden Erstell-Flow verwendet, der Vorschau und Speichern in
+     * einem Schritt vereint (R-06/R-07).
+     */
+    public CustomerInvoice createAndIssue(CustomerInvoice invoice, String reason) {
+        if (invoice == null) {
+            throw new IllegalArgumentException("Rechnung darf nicht null sein.");
+        }
+        if (invoice.getType() == null) {
+            invoice.setType(InvoiceType.INVOICE);
+        }
+        complianceValidator.validateForIssuance(invoice);
+        ensureInvoiceNumberUnique(invoice);
+        invoice.setStatus(InvoiceStatus.ISSUED);
+        invoice.setIssuedAt(LocalDateTime.now());
+        invoice.addAuditEntry(audit(InvoiceAuditAction.CREATED_DRAFT, reason));
+        invoice.addAuditEntry(audit(InvoiceAuditAction.ISSUED, reason));
+        CustomerInvoice saved = invoiceRepository.save(invoice);
+        numberAuditService.markUsed(saved);
+        return saved;
+    }
+
+    /**
+     * Speichert Änderungen an einem bestehenden Entwurf (R-02/R-05).
+     * Lehnt Änderungen an finalisierten Rechnungen ab (R-03/R-08).
+     */
+    public CustomerInvoice updateDraft(CustomerInvoice draft, String reason) {
+        if (draft == null || draft.getId() == null) {
+            throw new IllegalArgumentException("Bestehender Entwurf erwartet.");
+        }
+        CustomerInvoice persisted = invoiceRepository.findById(draft.getId())
+                .orElseThrow(() -> new IllegalStateException("Rechnung nicht gefunden: " + draft.getId()));
+        if (!persisted.getStatus().isMutable()) {
+            throw new InvoiceLifecycleException(
+                    "Diese Rechnung ist bereits ausgestellt und kann nicht mehr direkt bearbeitet werden. "
+                            + "Bitte erstellen Sie eine Berichtigung oder ein Storno.");
+        }
+        draft.setStatus(InvoiceStatus.DRAFT);
+        draft.setAuditLog(persisted.getAuditLog());
+        draft.addAuditEntry(audit(InvoiceAuditAction.UPDATED_DRAFT, reason));
+        return invoiceRepository.save(draft);
+    }
+
+    /**
+     * Finalisiert einen Entwurf (Status ISSUED). Stellt sicher, dass die Rechnungsnummer
+     * eindeutig ist (R-11) und protokolliert den Wechsel.
+     */
+    public CustomerInvoice issue(String invoiceId, String reason) {
+        CustomerInvoice invoice = requireInvoice(invoiceId);
+        if (invoice.getStatus() == InvoiceStatus.ISSUED || invoice.getStatus() == InvoiceStatus.SENT) {
+            return invoice;
+        }
+        if (invoice.getStatus() != InvoiceStatus.DRAFT) {
+            throw new InvoiceLifecycleException(
+                    "Nur Entwürfe können ausgestellt werden. Aktueller Status: " + invoice.getStatus());
+        }
+        complianceValidator.validateForIssuance(invoice);
+        ensureInvoiceNumberUnique(invoice);
+        invoice.setStatus(InvoiceStatus.ISSUED);
+        invoice.setIssuedAt(LocalDateTime.now());
+        invoice.addAuditEntry(audit(InvoiceAuditAction.ISSUED, reason));
+        CustomerInvoice saved = invoiceRepository.save(invoice);
+        numberAuditService.markUsed(saved);
+        return saved;
+    }
+
+    /**
+     * Markiert eine ausgestellte Rechnung als versendet (R-08).
+     */
+    public CustomerInvoice markAsSent(String invoiceId, String reason) {
+        CustomerInvoice invoice = requireInvoice(invoiceId);
+        if (invoice.getStatus() == InvoiceStatus.DRAFT) {
+            throw new InvoiceLifecycleException(
+                    "Eine Rechnung muss vor dem Versand zunächst ausgestellt werden.");
+        }
+        if (invoice.getStatus() == InvoiceStatus.CANCELLED) {
+            throw new InvoiceLifecycleException("Eine stornierte Rechnung kann nicht mehr versendet werden.");
+        }
+        invoice.setStatus(InvoiceStatus.SENT);
+        invoice.setSentAt(LocalDateTime.now());
+        invoice.addAuditEntry(audit(InvoiceAuditAction.SENT, reason));
+        return invoiceRepository.save(invoice);
+    }
+
+    /**
+     * Erzeugt einen Stornobeleg zu einer bereits ausgestellten Rechnung (R-17 bis R-22).
+     *
+     * Der Stornobeleg ist ein eigenständiger Beleg vom Typ {@link InvoiceType#CANCELLATION}
+     * mit eigener (neuer) Rechnungsnummer. Die Originalrechnung wird auf
+     * {@link InvoiceStatus#CANCELLED} gesetzt; Original und Storno sind über
+     * {@code originalInvoiceId} bzw. {@code cancellationInvoiceId} verlinkt.
+     *
+     * @param originalId        ID der zu stornierenden Rechnung
+     * @param cancellationNumber neue, fortlaufende Rechnungsnummer für den Stornobeleg
+     * @param cancellationDate   Belegdatum des Stornos
+     * @param pdfData            generiertes PDF des Stornobelegs
+     * @param reason             nachvollziehbarer Grund (R-36)
+     */
+    public CustomerInvoice cancel(String originalId, String cancellationNumber, LocalDate cancellationDate,
+            byte[] pdfData, String reason) {
+        CustomerInvoice original = requireInvoice(originalId);
+        if (original.getType() != InvoiceType.INVOICE) {
+            throw new InvoiceLifecycleException(
+                    "Nur reguläre Rechnungen können storniert werden. Belegtyp: " + original.getType());
+        }
+        if (original.getStatus() == InvoiceStatus.CANCELLED) {
+            throw new InvoiceLifecycleException("Diese Rechnung ist bereits storniert.");
+        }
+        if (original.getStatus() == InvoiceStatus.DRAFT) {
+            throw new InvoiceLifecycleException(
+                    "Ein Entwurf wird nicht storniert, sondern gelöscht oder bearbeitet.");
+        }
+        if (cancellationNumber == null || cancellationNumber.isBlank()) {
+            throw new InvoiceLifecycleException("Stornobeleg benötigt eine fortlaufende Belegnummer.");
+        }
+
+        CustomerInvoice cancellation = new CustomerInvoice();
+        cancellation.setType(InvoiceType.CANCELLATION);
+        cancellation.setStatus(InvoiceStatus.ISSUED);
+        cancellation.setInvoiceNumber(cancellationNumber);
+        cancellation.setInvoiceDate(cancellationDate != null ? cancellationDate : LocalDate.now());
+        cancellation.setIssuedAt(LocalDateTime.now());
+        cancellation.setUserId(original.getUserId());
+        cancellation.setJobId(original.getJobId());
+        cancellation.setOriginalInvoiceId(original.getId());
+        cancellation.setOriginalInvoiceNumber(original.getInvoiceNumber());
+        cancellation.setOriginalInvoiceDate(original.getInvoiceDate());
+
+        // Empfänger-/Sender-Daten übernehmen für vollständige Pflichtangaben
+        copyParties(original, cancellation);
+        cancellation.setItems(original.getItems());
+
+        // Beträge negieren – Storno bucht den Originalbetrag aus
+        cancellation.setNetAmount(negate(original.getNetAmount()));
+        cancellation.setVatRate(original.getVatRate());
+        cancellation.setVatAmount(negate(original.getVatAmount()));
+        cancellation.setTotalAmount(negate(original.getTotalAmount()));
+
+        cancellation.setDescription("Stornorechnung zu Rechnung " + original.getInvoiceNumber());
+        cancellation.setPdfData(applyEInvoiceIfApplicable(pdfData, cancellation, original));
+        cancellation.addAuditEntry(audit(InvoiceAuditAction.CREATED_DRAFT, reason));
+        InvoiceAuditEntry issuedEntry = audit(InvoiceAuditAction.ISSUED, reason);
+        issuedEntry.setResultingInvoiceNumber(cancellationNumber);
+        cancellation.addAuditEntry(issuedEntry);
+
+        ensureInvoiceNumberUnique(cancellation);
+        CustomerInvoice savedCancellation = invoiceRepository.save(cancellation);
+        numberAuditService.markUsed(savedCancellation);
+
+        // Original markieren und verlinken
+        original.setStatus(InvoiceStatus.CANCELLED);
+        original.setCancelledAt(LocalDateTime.now());
+        original.setCancellationInvoiceId(savedCancellation.getId());
+        // Wenn die Originalrechnung bereits (teil-)bezahlt war, entsteht ein Erstattungsanspruch (R-26)
+        BigDecimal paid = original.getPaidAmount() != null ? original.getPaidAmount() : BigDecimal.ZERO;
+        original.setPaymentStatus(computePaymentStatus(original, paid));
+        InvoiceAuditEntry cancelEntry = audit(InvoiceAuditAction.CANCELLED, reason);
+        cancelEntry.setResultingInvoiceId(savedCancellation.getId());
+        cancelEntry.setResultingInvoiceNumber(savedCancellation.getInvoiceNumber());
+        original.addAuditEntry(cancelEntry);
+        invoiceRepository.save(original);
+
+        log.info("Rechnung {} storniert durch Beleg {}.", original.getInvoiceNumber(),
+                savedCancellation.getInvoiceNumber());
+        return savedCancellation;
+    }
+
+    /**
+     * Erzeugt einen Berichtigungsbeleg zu einer bereits ausgestellten Rechnung (R-12 bis R-16).
+     *
+     * Eine Berichtigung adressiert formale Fehler (Adresse, Leistungsdatum, Pflichtangabe).
+     * Sie ersetzt die Originalrechnung nicht, sondern verweist auf sie. Originalrechnung
+     * wechselt in den Status {@link InvoiceStatus#CORRECTED} und hält eine Referenz auf den
+     * Berichtigungsbeleg.
+     *
+     * @param originalId         ID der zu berichtigenden Rechnung
+     * @param correctionNumber   fortlaufende Belegnummer für den Berichtigungsbeleg
+     * @param correctionDate     Belegdatum
+     * @param pdfData            generiertes PDF des Berichtigungsbelegs
+     * @param correctedFields    Beschreibung der ergänzten/korrigierten Angaben (R-14)
+     * @param reason             Grund der Berichtigung (R-36)
+     */
+    public CustomerInvoice correct(String originalId, String correctionNumber, LocalDate correctionDate,
+            byte[] pdfData, String correctedFields, String reason) {
+        CustomerInvoice original = requireInvoice(originalId);
+        if (original.getType() != InvoiceType.INVOICE) {
+            throw new InvoiceLifecycleException(
+                    "Nur reguläre Rechnungen können berichtigt werden. Belegtyp: " + original.getType());
+        }
+        if (original.getStatus() == InvoiceStatus.DRAFT) {
+            throw new InvoiceLifecycleException(
+                    "Ein Entwurf wird nicht berichtigt, sondern direkt bearbeitet.");
+        }
+        if (original.getStatus() == InvoiceStatus.CANCELLED) {
+            throw new InvoiceLifecycleException(
+                    "Eine bereits stornierte Rechnung kann nicht berichtigt werden. Erstellen Sie eine neue Rechnung.");
+        }
+        if (correctionNumber == null || correctionNumber.isBlank()) {
+            throw new InvoiceLifecycleException("Berichtigungsbeleg benötigt eine fortlaufende Belegnummer.");
+        }
+
+        CustomerInvoice correction = new CustomerInvoice();
+        correction.setType(InvoiceType.CORRECTION);
+        correction.setStatus(InvoiceStatus.ISSUED);
+        correction.setInvoiceNumber(correctionNumber);
+        correction.setInvoiceDate(correctionDate != null ? correctionDate : LocalDate.now());
+        correction.setIssuedAt(LocalDateTime.now());
+        correction.setUserId(original.getUserId());
+        correction.setJobId(original.getJobId());
+        correction.setOriginalInvoiceId(original.getId());
+        correction.setOriginalInvoiceNumber(original.getInvoiceNumber());
+        correction.setOriginalInvoiceDate(original.getInvoiceDate());
+
+        copyParties(original, correction);
+        correction.setItems(original.getItems());
+        correction.setNetAmount(original.getNetAmount());
+        correction.setVatRate(original.getVatRate());
+        correction.setVatAmount(original.getVatAmount());
+        correction.setTotalAmount(original.getTotalAmount());
+
+        String descriptionPrefix = "Berichtigung zu Rechnung " + original.getInvoiceNumber();
+        correction.setDescription(
+                correctedFields == null || correctedFields.isBlank() ? descriptionPrefix
+                        : descriptionPrefix + " — " + correctedFields);
+        correction.setPdfData(applyEInvoiceIfApplicable(pdfData, correction, original));
+        correction.addAuditEntry(audit(InvoiceAuditAction.CREATED_DRAFT, reason));
+        InvoiceAuditEntry issuedEntry = audit(InvoiceAuditAction.ISSUED, reason);
+        issuedEntry.setResultingInvoiceNumber(correctionNumber);
+        correction.addAuditEntry(issuedEntry);
+
+        ensureInvoiceNumberUnique(correction);
+        CustomerInvoice savedCorrection = invoiceRepository.save(correction);
+        numberAuditService.markUsed(savedCorrection);
+
+        original.setStatus(InvoiceStatus.CORRECTED);
+        original.setCorrectionInvoiceId(savedCorrection.getId());
+        InvoiceAuditEntry correctEntry = audit(InvoiceAuditAction.CORRECTED, reason);
+        correctEntry.setResultingInvoiceId(savedCorrection.getId());
+        correctEntry.setResultingInvoiceNumber(savedCorrection.getInvoiceNumber());
+        original.addAuditEntry(correctEntry);
+        invoiceRepository.save(original);
+
+        log.info("Rechnung {} berichtigt durch Beleg {}.", original.getInvoiceNumber(),
+                savedCorrection.getInvoiceNumber());
+        return savedCorrection;
+    }
+
+    /**
+     * Speichert eine vollständig neue Ersatzrechnung nach einem Storno (R-20 bis R-22).
+     * Die neue Rechnung erhält eine eigene Rechnungsnummer und referenziert die stornierte
+     * Originalrechnung, sodass die Verkettung Original → Storno → Ersatzrechnung erhalten bleibt.
+     */
+    public CustomerInvoice createReplacementInvoice(String cancelledOriginalId, CustomerInvoice replacement,
+            String reason) {
+        CustomerInvoice cancelledOriginal = requireInvoice(cancelledOriginalId);
+        if (cancelledOriginal.getStatus() != InvoiceStatus.CANCELLED) {
+            throw new InvoiceLifecycleException(
+                    "Eine Ersatzrechnung kann nur zu einer stornierten Rechnung erstellt werden.");
+        }
+        if (replacement == null) {
+            throw new IllegalArgumentException("Ersatzrechnung darf nicht null sein.");
+        }
+        replacement.setType(InvoiceType.INVOICE);
+        replacement.setOriginalInvoiceId(cancelledOriginal.getId());
+        replacement.setOriginalInvoiceNumber(cancelledOriginal.getInvoiceNumber());
+        replacement.setOriginalInvoiceDate(cancelledOriginal.getInvoiceDate());
+
+        CustomerInvoice savedReplacement = createAndIssue(replacement,
+                reason != null ? reason : "Ersatzrechnung nach Storno");
+
+        cancelledOriginal.setReplacementInvoiceId(savedReplacement.getId());
+        InvoiceAuditEntry replaceEntry = audit(InvoiceAuditAction.REPLACED, reason);
+        replaceEntry.setResultingInvoiceId(savedReplacement.getId());
+        replaceEntry.setResultingInvoiceNumber(savedReplacement.getInvoiceNumber());
+        cancelledOriginal.addAuditEntry(replaceEntry);
+        invoiceRepository.save(cancelledOriginal);
+
+        return savedReplacement;
+    }
+
+    /**
+     * Liefert die Folgebelege (Storno, Berichtigung, Ersatzrechnung) zu einer Rechnung.
+     */
+    public List<CustomerInvoice> findRelatedDocuments(String originalInvoiceId) {
+        if (originalInvoiceId == null) {
+            return List.of();
+        }
+        return invoiceRepository.findByOriginalInvoiceId(originalInvoiceId);
+    }
+
+    /**
+     * Erfasst eine Zahlung zur Rechnung (R-23 bis R-26).
+     *
+     * Eine Zahlung wird ausschließlich erfasst – die Rechnungsdaten selbst werden nicht
+     * verändert (R-25). Der Zahlungsstatus ergibt sich aus dem Verhältnis Zahlung zu
+     * Bruttobetrag der Rechnung.
+     *
+     * @param invoiceId       Rechnung, auf die gebucht wird
+     * @param amount          erfasster Zahlbetrag (kann negativ sein für Korrekturen)
+     * @param paymentReference frei wählbarer Referenztext (z.B. Kontoauszug, Beleg)
+     * @param reason           erläuternder Grund für das Audit-Log
+     */
+    public CustomerInvoice registerPayment(String invoiceId, BigDecimal amount, String paymentReference,
+            String reason) {
+        if (amount == null) {
+            throw new IllegalArgumentException("Zahlbetrag erforderlich.");
+        }
+        CustomerInvoice invoice = requireInvoice(invoiceId);
+        if (invoice.getStatus() == InvoiceStatus.DRAFT) {
+            throw new InvoiceLifecycleException(
+                    "Auf Entwürfen können keine Zahlungen erfasst werden. Bitte zuerst ausstellen.");
+        }
+        if (invoice.getType() == InvoiceType.CORRECTION) {
+            throw new InvoiceLifecycleException(
+                    "Auf Berichtigungsbelegen werden keine Zahlungen erfasst – buchen Sie auf der Originalrechnung.");
+        }
+
+        BigDecimal previous = invoice.getPaidAmount() != null ? invoice.getPaidAmount() : BigDecimal.ZERO;
+        BigDecimal newPaid = previous.add(amount);
+        invoice.setPaidAmount(newPaid);
+        invoice.setLastPaymentAt(LocalDateTime.now());
+        invoice.setPaymentStatus(computePaymentStatus(invoice, newPaid));
+
+        StringBuilder logReason = new StringBuilder();
+        logReason.append("Zahlung erfasst: ").append(amount.toPlainString());
+        if (paymentReference != null && !paymentReference.isBlank()) {
+            logReason.append(" (Referenz: ").append(paymentReference).append(")");
+        }
+        if (reason != null && !reason.isBlank()) {
+            logReason.append(" – ").append(reason);
+        }
+        invoice.addAuditEntry(audit(InvoiceAuditAction.PAYMENT_RECORDED, logReason.toString()));
+
+        return invoiceRepository.save(invoice);
+    }
+
+    /**
+     * Liefert den noch offenen Betrag einer Rechnung. Negative Werte zeigen eine
+     * Überzahlung bzw. einen Erstattungsanspruch (R-26).
+     */
+    public BigDecimal computeOutstandingAmount(CustomerInvoice invoice) {
+        BigDecimal total = invoice.getTotalAmount() != null ? invoice.getTotalAmount() : BigDecimal.ZERO;
+        BigDecimal paid = invoice.getPaidAmount() != null ? invoice.getPaidAmount() : BigDecimal.ZERO;
+        return total.subtract(paid);
+    }
+
+    private PaymentStatus computePaymentStatus(CustomerInvoice invoice, BigDecimal paid) {
+        BigDecimal total = invoice.getTotalAmount() != null ? invoice.getTotalAmount() : BigDecimal.ZERO;
+        if (invoice.getStatus() == InvoiceStatus.CANCELLED) {
+            return paid.signum() == 0 ? PaymentStatus.UNPAID : PaymentStatus.REFUND_DUE;
+        }
+        int cmp = paid.compareTo(total);
+        if (paid.signum() == 0) {
+            return PaymentStatus.UNPAID;
+        }
+        if (cmp == 0) {
+            return PaymentStatus.PAID;
+        }
+        if (cmp < 0) {
+            return PaymentStatus.PARTIALLY_PAID;
+        }
+        return PaymentStatus.OVERPAID;
+    }
+
+    /**
+     * Löscht einen Entwurf. Finalisierte Rechnungen dürfen nicht gelöscht werden (R-35).
+     */
+    public void deleteDraft(String invoiceId, String reason) {
+        CustomerInvoice invoice = requireInvoice(invoiceId);
+        if (!invoice.getStatus().isMutable()) {
+            throw new InvoiceLifecycleException(
+                    "Finalisierte Rechnungen können nicht gelöscht werden. "
+                            + "Bitte führen Sie stattdessen ein Storno oder eine Berichtigung durch.");
+        }
+        invoice.addAuditEntry(audit(InvoiceAuditAction.DELETED_DRAFT, reason));
+        log.info("Rechnungsentwurf {} wird gelöscht: {}", invoiceId, reason);
+        invoiceRepository.delete(invoice);
+        // Wenn dem Entwurf bereits eine Nummer reserviert wurde, dokumentiert das
+        // Verwerfen jetzt die Lücke im Nummernkreis — sonst bliebe die Reservierung
+        // als unerklärter „RESERVED"-Eintrag im Audit hängen.
+        if (invoice.getInvoiceNumber() != null && !invoice.getInvoiceNumber().isBlank()
+                && invoice.getUserId() != null) {
+            try {
+                ObjectId userId = new ObjectId(invoice.getUserId());
+                String voidReason = (reason != null && !reason.isBlank())
+                        ? reason
+                        : "Rechnungsentwurf gelöscht";
+                numberAuditService.markVoided(userId, invoice.getInvoiceNumber(), voidReason);
+            } catch (IllegalArgumentException | InvoiceLifecycleException ex) {
+                // Keine Reservierung vorhanden oder UserId nicht parsebar — Lücken-Detektor
+                // erfasst das später; das Löschen selbst soll nicht blockiert werden.
+                log.debug("VOIDED-Markierung beim Löschen des Entwurfs übersprungen: {}", ex.getMessage());
+            }
+        }
+    }
+
+    public Optional<CustomerInvoice> findById(String invoiceId) {
+        return invoiceRepository.findById(invoiceId);
+    }
+
+    private CustomerInvoice requireInvoice(String invoiceId) {
+        if (invoiceId == null || invoiceId.isBlank()) {
+            throw new IllegalArgumentException("Rechnungs-ID erforderlich.");
+        }
+        return invoiceRepository.findById(invoiceId)
+                .orElseThrow(() -> new IllegalStateException("Rechnung nicht gefunden: " + invoiceId));
+    }
+
+    private void ensureInvoiceNumberUnique(CustomerInvoice invoice) {
+        String number = invoice.getInvoiceNumber();
+        if (number == null || number.isBlank()) {
+            throw new InvoiceLifecycleException("Eine ausgestellte Rechnung benötigt eine Rechnungsnummer.");
+        }
+        invoiceRepository.findByInvoiceNumberAndStatusNot(number, InvoiceStatus.CANCELLED).ifPresent(existing -> {
+            if (!existing.getId().equals(invoice.getId())) {
+                throw new InvoiceLifecycleException(
+                        "Rechnungsnummer " + number + " wird bereits von einer aktiven Rechnung verwendet.");
+            }
+        });
+    }
+
+    private InvoiceAuditEntry audit(InvoiceAuditAction action, String reason) {
+        String userId = null;
+        String displayName = "system";
+        try {
+            User user = securityService.getCurrentDatabaseUser();
+            userId = user.getId() != null ? user.getId().toHexString() : null;
+            String composed = (safe(user.getFirstname()) + " " + safe(user.getName())).trim();
+            displayName = composed.isBlank() ? safe(user.getEmail()) : composed;
+        } catch (Exception ignored) {
+            // Audit funktioniert auch außerhalb einer Vaadin-Session (z.B. Migration).
+        }
+        return new InvoiceAuditEntry(action, userId, displayName, reason);
+    }
+
+    private String safe(String value) {
+        return value != null ? value : "";
+    }
+
+    private void copyParties(CustomerInvoice source, CustomerInvoice target) {
+        target.setSenderName(source.getSenderName());
+        target.setSenderAddress(source.getSenderAddress());
+        target.setSenderPostcode(source.getSenderPostcode());
+        target.setSenderCity(source.getSenderCity());
+        target.setSenderCountry(source.getSenderCountry());
+        target.setSenderTaxNumber(source.getSenderTaxNumber());
+        target.setSenderVatId(source.getSenderVatId());
+        target.setSenderPhone(source.getSenderPhone());
+        target.setSenderEmail(source.getSenderEmail());
+        target.setSenderWebsite(source.getSenderWebsite());
+
+        target.setRecipientName(source.getRecipientName());
+        target.setRecipientCompany(source.getRecipientCompany());
+        target.setRecipientAddress(source.getRecipientAddress());
+        target.setRecipientPostcode(source.getRecipientPostcode());
+        target.setRecipientCity(source.getRecipientCity());
+        target.setRecipientCountry(source.getRecipientCountry());
+        target.setRecipientVatId(source.getRecipientVatId());
+    }
+
+    private BigDecimal negate(BigDecimal value) {
+        return value != null ? value.negate() : null;
+    }
+
+    /**
+     * Reichert ein PDF mit ZUGFeRD-XML an und signiert es, falls Mustangproject systemweit
+     * aktiviert ist und das Original bereits ein E-Rechnungsformat hatte. So bleibt das
+     * Format eines Storno- oder Berichtigungsbelegs konsistent zur Originalrechnung.
+     *
+     * Fehlt das Signatur-Zertifikat oder kann es nicht entschlüsselt werden, wird die
+     * {@link InvoiceLifecycleException} bewusst durchgereicht — der Anwender soll die
+     * Storno-/Berichtigungs-Aktion korrigieren können (Zertifikat hochladen,
+     * Master-Key prüfen). Andere Fehlerklassen (z.B. PDF-Strukturfehler bei der
+     * ZUGFeRD-Anreicherung) bleiben graceful: das Roh-PDF wird zurückgegeben.
+     */
+    private byte[] applyEInvoiceIfApplicable(byte[] pdfData, CustomerInvoice followUp, CustomerInvoice original) {
+        if (pdfData == null || pdfData.length == 0 || eInvoiceService == null || original == null) {
+            return pdfData;
+        }
+        boolean originalHadZugferd = original.getEInvoiceFormat() != null
+                && original.getEInvoiceFormat() != EInvoiceFormat.NONE;
+        boolean originalWasSigned = original.isSigned();
+        boolean wantsZugferd = originalHadZugferd && eInvoiceService.isEInvoiceEnabledGlobally();
+        if (!wantsZugferd && !originalWasSigned) {
+            return pdfData;
+        }
+        try {
+            return eInvoiceService.enhanceAndSign(pdfData, followUp, wantsZugferd, originalWasSigned);
+        } catch (InvoiceLifecycleException ex) {
+            // Signatur-/Zertifikatsproblem dem Anwender sichtbar machen
+            throw ex;
+        } catch (Exception ex) {
+            log.warn("E-Invoice-Anreicherung des Folgebelegs fehlgeschlagen: {}", ex.getMessage(), ex);
+            return pdfData;
+        }
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/InvoiceNumberAuditService.java

@@ -0,0 +1,166 @@
+package de.assecutor.votianlt.service;
+
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.InvoiceNumberReservation;
+import de.assecutor.votianlt.model.invoices.InvoiceNumberReservationStatus;
+import de.assecutor.votianlt.repository.InvoiceNumberReservationRepository;
+import org.bson.types.ObjectId;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+import java.time.Instant;
+import java.util.List;
+import java.util.Optional;
+
+/**
+ * Verwaltet das Audit der vergebenen Rechnungsnummern. Jede Vergabe aus dem
+ * Counter wird als RESERVED protokolliert; dieser Service vollzieht die
+ * Status-Übergänge nach (USED beim Festschreiben, VOIDED beim Verwerfen)
+ * und liefert Lücken-Reports für die Betriebsprüfung.
+ *
+ * Pflichtgrundlage: § 14 Abs. 4 Nr. 4 UStG verlangt eine fortlaufende
+ * Rechnungsnummer; lückenhafte Nummernkreise sind nur zulässig, wenn jede
+ * fehlende Nummer dokumentiert erklärt werden kann (GoBD).
+ *
+ * Fehler beim Audit-Schreiben werden bewusst nicht propagiert: Die
+ * fachliche Operation (Rechnung festschreiben) hat Vorrang. Verlorene
+ * USED-Markierungen sind über den Lücken-Report nachträglich rekonstruierbar.
+ */
+@Service
+public class InvoiceNumberAuditService {
+
+    private static final Logger log = LoggerFactory.getLogger(InvoiceNumberAuditService.class);
+
+    private final InvoiceNumberReservationRepository repository;
+
+    public InvoiceNumberAuditService(InvoiceNumberReservationRepository repository) {
+        this.repository = repository;
+    }
+
+    /**
+     * Markiert die Reservierung der übergebenen Rechnung als USED.
+     * Wird vom Lifecycle nach erfolgreichem Festschreiben aufgerufen.
+     */
+    public void markUsed(CustomerInvoice invoice) {
+        if (invoice == null || invoice.getInvoiceNumber() == null || invoice.getUserId() == null) {
+            return;
+        }
+        ObjectId userId = parseUserId(invoice.getUserId());
+        if (userId == null) {
+            return;
+        }
+        try {
+            Optional<InvoiceNumberReservation> existing = repository.findByUserIdAndNumber(userId,
+                    invoice.getInvoiceNumber());
+            InvoiceNumberReservation reservation = existing.orElseGet(() -> bootstrapReservation(userId, invoice));
+            reservation.setStatus(InvoiceNumberReservationStatus.USED);
+            reservation.setInvoiceId(invoice.getId());
+            reservation.setUsedAt(Instant.now());
+            repository.save(reservation);
+        } catch (Exception ex) {
+            log.warn("USED-Markierung für Nummer {} (Rechnung {}) fehlgeschlagen: {}",
+                    invoice.getInvoiceNumber(), invoice.getId(), ex.getMessage(), ex);
+        }
+    }
+
+    /**
+     * Markiert die zur übergebenen Nummer gehörende Reservierung als VOIDED.
+     * Pflichtfeld {@code reason} dokumentiert die Erklärung der Lücke.
+     */
+    public void markVoided(ObjectId userId, String number, String reason) {
+        if (userId == null || number == null || number.isBlank()) {
+            throw new IllegalArgumentException("userId und number sind Pflichtparameter.");
+        }
+        if (reason == null || reason.isBlank()) {
+            throw new IllegalArgumentException("Grund (reason) ist Pflicht beim Verwerfen einer Reservierung.");
+        }
+        InvoiceNumberReservation reservation = repository.findByUserIdAndNumber(userId, number)
+                .orElseThrow(() -> new InvoiceLifecycleException(
+                        "Keine Reservierung für Nummer " + number + " gefunden."));
+        if (reservation.getStatus() == InvoiceNumberReservationStatus.USED) {
+            throw new InvoiceLifecycleException(
+                    "Nummer " + number + " ist bereits einer ausgestellten Rechnung zugeordnet "
+                            + "und kann nicht verworfen werden.");
+        }
+        reservation.setStatus(InvoiceNumberReservationStatus.VOIDED);
+        reservation.setVoidReason(reason);
+        reservation.setVoidedAt(Instant.now());
+        repository.save(reservation);
+    }
+
+    /**
+     * Liefert alle Reservierungen eines Nutzers in Sequenzreihenfolge.
+     * Basis für vollständige Audit-Reports.
+     */
+    public List<InvoiceNumberReservation> findAll(ObjectId userId) {
+        return repository.findByUserIdOrderBySequenceAsc(userId);
+    }
+
+    /**
+     * Liefert nur die noch nicht verwendeten Reservierungen eines Nutzers
+     * (Status RESERVED oder VOIDED). Im Idealfall ist diese Liste leer oder
+     * enthält ausschließlich VOIDED-Einträge mit dokumentiertem Grund.
+     * Verbleibende RESERVED-Einträge nach abgeschlossenen Vorgängen sind
+     * unerklärte Lücken und sollten in der UI hervorgehoben werden.
+     */
+    public List<InvoiceNumberReservation> findUnused(ObjectId userId) {
+        List<InvoiceNumberReservation> all = repository.findByUserIdOrderBySequenceAsc(userId);
+        return all.stream()
+                .filter(r -> r.getStatus() != InvoiceNumberReservationStatus.USED)
+                .toList();
+    }
+
+    /**
+     * Erzeugt einen Bootstrap-Eintrag für Rechnungen, die ohne vorausgegangene
+     * Reservierung festgeschrieben wurden — z.B. Bestandsdaten aus der Zeit
+     * vor Einführung des Reservierungs-Audits oder Storno-/Korrekturbelege,
+     * deren Nummer extern übergeben wurde. Status wird direkt auf USED gesetzt.
+     */
+    private InvoiceNumberReservation bootstrapReservation(ObjectId userId, CustomerInvoice invoice) {
+        InvoiceNumberReservation reservation = new InvoiceNumberReservation();
+        reservation.setUserId(userId);
+        reservation.setNumber(invoice.getInvoiceNumber());
+        reservation.setSequence(extractSequence(invoice.getInvoiceNumber()));
+        reservation.setReservedAt(Instant.now());
+        reservation.setReservedBy("system (bootstrap)");
+        return reservation;
+    }
+
+    /**
+     * Best-effort-Extraktion der numerischen Sequenz aus einer formatierten
+     * Rechnungsnummer (z.B. „RE-2026-000123" → 123). Liefert -1, wenn keine
+     * trailing-Ziffern vorhanden sind — dann ist die Nummer für die
+     * Lücken-Sortierung ungeeignet, aber der Audit-Eintrag bleibt erhalten.
+     */
+    private long extractSequence(String number) {
+        if (number == null) {
+            return -1L;
+        }
+        int end = number.length();
+        int start = end;
+        while (start > 0 && Character.isDigit(number.charAt(start - 1))) {
+            start--;
+        }
+        if (start == end) {
+            return -1L;
+        }
+        try {
+            return Long.parseLong(number.substring(start, end));
+        } catch (NumberFormatException ex) {
+            return -1L;
+        }
+    }
+
+    private ObjectId parseUserId(String value) {
+        if (value == null || value.isBlank()) {
+            return null;
+        }
+        try {
+            return new ObjectId(value);
+        } catch (IllegalArgumentException ex) {
+            log.warn("UserId '{}' ist keine gültige ObjectId — Audit übersprungen.", value);
+            return null;
+        }
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/InvoicePermissionService.java

@@ -0,0 +1,164 @@
+package de.assecutor.votianlt.service;
+
+import de.assecutor.votianlt.model.User;
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.security.InvoiceRoles;
+import de.assecutor.votianlt.security.SecurityService;
+import org.springframework.stereotype.Service;
+
+import java.util.Set;
+
+/**
+ * Berechtigungs-Checks für Rechnungsaktionen gemäß R-40 bis R-42.
+ *
+ * Backwards-compat: ein Nutzer mit der bestehenden {@code USER}- oder {@code ADMIN}-Rolle,
+ * der keine der spezialisierten Invoice-Rollen besitzt, hat weiterhin volle Berechtigung
+ * — andernfalls würden alle bestehenden Installationen sofort handlungsunfähig.
+ *
+ * Sobald ein Nutzer mindestens eine {@code INVOICE_*}-Rolle hat, gelten die feingranularen
+ * Regeln und nur die explizit zugewiesenen Aktionen sind erlaubt.
+ */
+@Service
+public class InvoicePermissionService {
+
+    private static final String ROLE_ADMIN = "ADMIN";
+
+    private final SecurityService securityService;
+
+    public InvoicePermissionService(SecurityService securityService) {
+        this.securityService = securityService;
+    }
+
+    public boolean canCreateOrIssue(User user) {
+        return hasAnyInvoiceRole(user, InvoiceRoles.CREATOR) || isUnscoped(user);
+    }
+
+    public boolean canMarkAsSent(User user) {
+        return hasAnyInvoiceRole(user, InvoiceRoles.CREATOR, InvoiceRoles.REVIEWER, InvoiceRoles.APPROVER)
+                || isUnscoped(user);
+    }
+
+    public boolean canCancel(User user) {
+        return hasAnyInvoiceRole(user, InvoiceRoles.APPROVER) || isUnscoped(user);
+    }
+
+    public boolean canCorrect(User user) {
+        return hasAnyInvoiceRole(user, InvoiceRoles.APPROVER, InvoiceRoles.REVIEWER) || isUnscoped(user);
+    }
+
+    public boolean canRecordPayment(User user) {
+        return hasAnyInvoiceRole(user, InvoiceRoles.ACCOUNTANT, InvoiceRoles.APPROVER) || isUnscoped(user);
+    }
+
+    public boolean canApproveRequests(User user) {
+        return hasAnyInvoiceRole(user, InvoiceRoles.APPROVER) || isAdmin(user);
+    }
+
+    /**
+     * Liefert {@code true}, wenn die Aktion dieses Nutzers vor Ausführung eine Freigabe benötigt
+     * (R-42). Approver können ihre eigenen Aktionen direkt ausführen.
+     */
+    public boolean requiresApproval(User user) {
+        if (user == null) {
+            return false;
+        }
+        if (canApproveRequests(user)) {
+            return false;
+        }
+        return user.isRequireApprovalForCriticalInvoiceActions();
+    }
+
+    public void requireCreate(User user) {
+        if (!canCreateOrIssue(user)) {
+            throw new InvoiceLifecycleException(
+                    "Sie haben keine Berechtigung, Rechnungen zu erstellen oder auszustellen.");
+        }
+    }
+
+    public void requireSend(User user) {
+        if (!canMarkAsSent(user)) {
+            throw new InvoiceLifecycleException(
+                    "Sie haben keine Berechtigung, Rechnungen als versendet zu markieren.");
+        }
+    }
+
+    public void requireCancel(User user) {
+        if (!canCancel(user)) {
+            throw new InvoiceLifecycleException(
+                    "Sie haben keine Berechtigung, Rechnungen zu stornieren.");
+        }
+    }
+
+    public void requireCorrect(User user) {
+        if (!canCorrect(user)) {
+            throw new InvoiceLifecycleException(
+                    "Sie haben keine Berechtigung, Berichtigungsbelege zu erstellen.");
+        }
+    }
+
+    public void requirePayment(User user) {
+        if (!canRecordPayment(user)) {
+            throw new InvoiceLifecycleException("Sie haben keine Berechtigung, Zahlungen zu erfassen.");
+        }
+    }
+
+    public void requireApprove(User user) {
+        if (!canApproveRequests(user)) {
+            throw new InvoiceLifecycleException("Sie haben keine Freigabe-Berechtigung.");
+        }
+    }
+
+    /**
+     * Convenience: prüft, ob der Nutzer Eigentümer einer Rechnung ist (oder Admin).
+     * Wird genutzt, um Cross-Tenant-Zugriffe zu verhindern.
+     */
+    public boolean isOwnerOrAdmin(User user, CustomerInvoice invoice) {
+        if (user == null) {
+            return false;
+        }
+        if (isAdmin(user)) {
+            return true;
+        }
+        if (invoice == null || invoice.getUserId() == null || user.getId() == null) {
+            return false;
+        }
+        return invoice.getUserId().equals(user.getId().toHexString());
+    }
+
+    private boolean hasAnyInvoiceRole(User user, String... roles) {
+        if (user == null || user.getRoles() == null) {
+            return false;
+        }
+        Set<String> userRoles = user.getRoles();
+        if (userRoles.contains(ROLE_ADMIN)) {
+            return true;
+        }
+        for (String role : roles) {
+            if (userRoles.contains(role)) {
+                return true;
+            }
+        }
+        return false;
+    }
+
+    /**
+     * {@code true}, wenn dem Nutzer keine spezialisierte Invoice-Rolle zugewiesen ist —
+     * dann gilt das alte Pauschalrecht der USER-Rolle (Backwards-Compat).
+     */
+    private boolean isUnscoped(User user) {
+        if (user == null || user.getRoles() == null) {
+            return false;
+        }
+        Set<String> roles = user.getRoles();
+        return roles.stream().noneMatch(r -> r.startsWith("INVOICE_"));
+    }
+
+    private boolean isAdmin(User user) {
+        return user != null && user.getRoles() != null && user.getRoles().contains(ROLE_ADMIN);
+    }
+
+    /** Bequemer Lookup für die UI. */
+    public User currentUser() {
+        return securityService.getCurrentDatabaseUser();
+    }
+}

backend/src/main/java/de/assecutor/votianlt/service/SigningCredentialsService.java

@@ -0,0 +1,237 @@
+package de.assecutor.votianlt.service;
+
+import de.assecutor.votianlt.config.EInvoiceProperties;
+import de.assecutor.votianlt.model.invoices.UserSigningCredentials;
+import de.assecutor.votianlt.repository.UserSigningCredentialsRepository;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.io.ByteArrayInputStream;
+import java.nio.charset.StandardCharsets;
+import java.security.KeyStore;
+import java.security.PrivateKey;
+import java.security.cert.Certificate;
+import java.security.cert.X509Certificate;
+import java.time.LocalDateTime;
+import java.time.ZoneId;
+import java.util.Date;
+import java.util.Optional;
+
+/**
+ * Verwaltet pro Nutzer hinterlegte PKCS#12-Signatur-Credentials.
+ *
+ * Beim Speichern wird der Keystore validiert (Alias vorhanden, privater Schlüssel
+ * extrahierbar, Zertifikat noch gültig) und anschließend mitsamt Passwort über
+ * AES-256-GCM unter dem konfigurierten Master-Key verschlüsselt.
+ *
+ * Beim Laden wird der Keystore zur Laufzeit entschlüsselt und in eine
+ * {@link LoadedCredentials}-Instanz verpackt; die Klar-Werte verlassen nie diese
+ * Service-Schicht.
+ */
+@Service
+public class SigningCredentialsService {
+
+    private static final Logger log = LoggerFactory.getLogger(SigningCredentialsService.class);
+
+    private final UserSigningCredentialsRepository repository;
+    private final EInvoiceProperties properties;
+
+    public SigningCredentialsService(UserSigningCredentialsRepository repository, EInvoiceProperties properties) {
+        this.repository = repository;
+        this.properties = properties;
+    }
+
+    public Optional<UserSigningCredentials> findCredentials(String userId) {
+        if (userId == null || userId.isBlank()) {
+            return Optional.empty();
+        }
+        return repository.findByUserId(userId);
+    }
+
+    /**
+     * Liefert die entschlüsselten Credentials, sofern hinterlegt und der Master-Key passt.
+     * Liefert {@link Optional#empty()}, wenn keine Credentials hinterlegt sind oder die
+     * Entschlüsselung fehlschlägt — dann fällt der Caller auf den System-Keystore zurück.
+     */
+    public Optional<LoadedCredentials> loadActive(String userId) {
+        return findCredentials(userId).filter(UserSigningCredentials::isEnabled).flatMap(this::decrypt);
+    }
+
+    @Transactional
+    public UserSigningCredentials store(String userId, byte[] p12Bytes, String password, String alias) {
+        if (userId == null || userId.isBlank()) {
+            throw new IllegalArgumentException("userId erforderlich.");
+        }
+        if (p12Bytes == null || p12Bytes.length == 0) {
+            throw new IllegalArgumentException("Keystore-Inhalt erforderlich.");
+        }
+        if (password == null) {
+            throw new IllegalArgumentException("Passwort erforderlich.");
+        }
+        if (alias == null || alias.isBlank()) {
+            throw new IllegalArgumentException("Schlüssel-Alias erforderlich.");
+        }
+        ensureMasterKey();
+
+        // Validieren — wirft bei falschen Daten eine aussagekräftige Exception.
+        ValidationResult validation = validate(p12Bytes, password, alias);
+
+        AesGcmCipher cipher = newCipher();
+        byte[] encryptedKeystore = cipher.encrypt(p12Bytes);
+        byte[] encryptedPassword = cipher.encrypt(password.getBytes(StandardCharsets.UTF_8));
+
+        UserSigningCredentials credentials = repository.findByUserId(userId).orElseGet(UserSigningCredentials::new);
+        credentials.setUserId(userId);
+        credentials.setEncryptedKeystore(encryptedKeystore);
+        credentials.setEncryptedPassword(java.util.Base64.getEncoder().encodeToString(encryptedPassword));
+        credentials.setKeyAlias(alias);
+        credentials.setSubjectDn(validation.subjectDn);
+        credentials.setIssuerDn(validation.issuerDn);
+        credentials.setSerialNumber(validation.serialNumber);
+        credentials.setValidFrom(validation.validFrom);
+        credentials.setValidUntil(validation.validUntil);
+        credentials.setEnabled(true);
+        credentials.setUpdatedAt(LocalDateTime.now());
+        if (credentials.getCreatedAt() == null) {
+            credentials.setCreatedAt(LocalDateTime.now());
+        }
+        return repository.save(credentials);
+    }
+
+    @Transactional
+    public void deleteForUser(String userId) {
+        if (userId == null || userId.isBlank()) {
+            return;
+        }
+        repository.deleteByUserId(userId);
+    }
+
+    @Transactional
+    public void setEnabled(String userId, boolean enabled) {
+        repository.findByUserId(userId).ifPresent(credentials -> {
+            credentials.setEnabled(enabled);
+            credentials.setUpdatedAt(LocalDateTime.now());
+            repository.save(credentials);
+        });
+    }
+
+    private Optional<LoadedCredentials> decrypt(UserSigningCredentials credentials) {
+        if (!properties.getSigning().hasMasterKey()) {
+            log.warn("Master-Key fehlt – nutzerseitige Credentials für {} können nicht entschlüsselt werden.",
+                    credentials.getUserId());
+            return Optional.empty();
+        }
+        try {
+            AesGcmCipher cipher = newCipher();
+            byte[] keystoreBytes = cipher.decrypt(credentials.getEncryptedKeystore());
+            byte[] passwordBytes = cipher
+                    .decrypt(java.util.Base64.getDecoder().decode(credentials.getEncryptedPassword()));
+            char[] password = new String(passwordBytes, StandardCharsets.UTF_8).toCharArray();
+
+            KeyStore keystore = KeyStore.getInstance("PKCS12");
+            try (ByteArrayInputStream in = new ByteArrayInputStream(keystoreBytes)) {
+                keystore.load(in, password);
+            }
+            return Optional.of(new LoadedCredentials(keystore, password, credentials.getKeyAlias(), credentials));
+        } catch (Exception ex) {
+            log.warn("Nutzer-Keystore für {} konnte nicht entschlüsselt werden: {}", credentials.getUserId(),
+                    ex.getMessage());
+            return Optional.empty();
+        }
+    }
+
+    private ValidationResult validate(byte[] p12Bytes, String password, String alias) {
+        try {
+            KeyStore keystore = KeyStore.getInstance("PKCS12");
+            try (ByteArrayInputStream in = new ByteArrayInputStream(p12Bytes)) {
+                keystore.load(in, password.toCharArray());
+            }
+            if (!keystore.containsAlias(alias)) {
+                throw new IllegalArgumentException("Alias '" + alias + "' nicht im Keystore enthalten.");
+            }
+            PrivateKey privateKey = (PrivateKey) keystore.getKey(alias, password.toCharArray());
+            if (privateKey == null) {
+                throw new IllegalArgumentException(
+                        "Im Alias '" + alias + "' wurde kein privater Schlüssel gefunden.");
+            }
+            Certificate[] chain = keystore.getCertificateChain(alias);
+            if (chain == null || chain.length == 0 || !(chain[0] instanceof X509Certificate)) {
+                throw new IllegalArgumentException("Kein verwendbares X.509-Zertifikat im Alias '" + alias + "'.");
+            }
+            X509Certificate cert = (X509Certificate) chain[0];
+            ValidationResult result = new ValidationResult();
+            result.subjectDn = cert.getSubjectX500Principal().getName();
+            result.issuerDn = cert.getIssuerX500Principal().getName();
+            result.serialNumber = cert.getSerialNumber().toString(16);
+            result.validFrom = toLocalDateTime(cert.getNotBefore());
+            result.validUntil = toLocalDateTime(cert.getNotAfter());
+            return result;
+        } catch (IllegalArgumentException ex) {
+            throw ex;
+        } catch (java.io.IOException ex) {
+            throw new IllegalArgumentException("Keystore konnte nicht gelesen werden – falsches Passwort?", ex);
+        } catch (Exception ex) {
+            throw new IllegalArgumentException("Keystore-Validierung fehlgeschlagen: " + ex.getMessage(), ex);
+        }
+    }
+
+    private AesGcmCipher newCipher() {
+        return new AesGcmCipher(properties.getSigning().getMasterKey());
+    }
+
+    private void ensureMasterKey() {
+        if (!properties.getSigning().hasMasterKey()) {
+            throw new IllegalStateException(
+                    "Master-Key (votianlt.einvoice.signing.master-key) ist nicht konfiguriert. "
+                            + "Setzen Sie einen mindestens 16 Zeichen langen Master-Key, bevor Sie Nutzer-Keystores hinterlegen.");
+        }
+    }
+
+    private LocalDateTime toLocalDateTime(Date date) {
+        return date == null ? null : date.toInstant().atZone(ZoneId.systemDefault()).toLocalDateTime();
+    }
+
+    private static class ValidationResult {
+        String subjectDn;
+        String issuerDn;
+        String serialNumber;
+        LocalDateTime validFrom;
+        LocalDateTime validUntil;
+    }
+
+    /**
+     * Bündel aus einem im Speicher entschlüsselten Keystore plus zugehörigem Klartext-Passwort.
+     */
+    public static final class LoadedCredentials {
+
+        private final KeyStore keystore;
+        private final char[] password;
+        private final String alias;
+        private final UserSigningCredentials metadata;
+
+        LoadedCredentials(KeyStore keystore, char[] password, String alias, UserSigningCredentials metadata) {
+            this.keystore = keystore;
+            this.password = password;
+            this.alias = alias;
+            this.metadata = metadata;
+        }
+
+        public KeyStore getKeystore() {
+            return keystore;
+        }
+
+        public char[] getPassword() {
+            return password;
+        }
+
+        public String getAlias() {
+            return alias;
+        }
+
+        public UserSigningCredentials getMetadata() {
+            return metadata;
+        }
+    }
+}

backend/src/main/resources/application.properties

@@ -96,3 +96,33 @@ spring.ai.mcp.server.enabled=true
 spring.ai.mcp.server.name=votianlt-mcp-server
 spring.ai.mcp.server.version=1.0.0
 spring.ai.mcp.server.sse-message-endpoint=/mcp/message
+
+# ===========================================
+# E-Rechnung (ZUGFeRD/Factur-X) und PAdES-Signatur
+# ===========================================
+# Aktivieren Sie die ZUGFeRD-Anreicherung systemweit. Pro Nutzer entscheidet
+# zusätzlich das Profilfeld eInvoiceEnabled, ob es tatsächlich angewendet wird.
+votianlt.einvoice.enabled=false
+votianlt.einvoice.profile=EN16931
+
+# PAdES-Signatur: nur aktiv, wenn unten ein gültiger Keystore konfiguriert ist.
+votianlt.einvoice.signing.enabled=false
+votianlt.einvoice.signing.keystore-path=
+votianlt.einvoice.signing.keystore-password=
+votianlt.einvoice.signing.key-alias=
+votianlt.einvoice.signing.reason=Rechnung
+votianlt.einvoice.signing.location=
+votianlt.einvoice.signing.contact=
+# Master-Key (>= 16 Zeichen) zum Verschlüsseln nutzerseitig hinterlegter PKCS#12-Keystores.
+# Verlust dieses Keys macht alle gespeicherten Nutzer-Keystores unbrauchbar.
+#
+# SICHERHEITSEMPFEHLUNG (Stufe 2/3):
+#   - Den Key NIEMALS inline hier hinterlegen — nutzen Sie ENV oder eine Secret-Datei.
+#   - ENV-Variante:           VOTIANLT_EINVOICE_SIGNING_MASTER_KEY=...
+#                             (oder Lower-Case-Equivalent via Spring Relaxed Binding)
+#   - Secret-Datei-Variante:  master-key-file zeigt auf eine Datei (Docker-/K8s-Secret),
+#                             chmod 600 auf Bare-Metal/VM-Deployments.
+#   - Die Spring-Placeholder-Syntax ${VAR:default} liest die ENV automatisch.
+#   - application.properties selbst sollte nicht weltlesbar sein (chmod 600).
+votianlt.einvoice.signing.master-key=${VOTIANLT_EINVOICE_SIGNING_MASTER_KEY:}
+votianlt.einvoice.signing.master-key-file=${VOTIANLT_EINVOICE_SIGNING_MASTER_KEY_FILE:}

backend/src/main/resources/messages_de.properties

@@ -9,6 +9,17 @@ nav.customers=Adressbuch
 nav.appusers=App-Nutzer
 nav.statistics=Statistiken
 nav.invoices=Rechnungen
+nav.datev.export=DATEV-Export
+nav.approvals=Freigaben
+datev.export.title=DATEV-Export
+datev.export.description=Lädt einen DATEV-kompatiblen Buchungsstapel mit allen festgeschriebenen Rechnungen des gewählten Zeitraums herunter. Die Datei kann in DATEV Unternehmen Online sowie in DATEV-importfähigen Drittprogrammen eingelesen werden.
+datev.export.from=Von
+datev.export.to=Bis
+datev.export.button=Rechnungen exportieren
+datev.export.success=Export erstellt: {0}
+datev.export.error.dates=Bitte Von- und Bis-Datum auswählen.
+datev.export.error.range=Das Bis-Datum darf nicht vor dem Von-Datum liegen.
+datev.export.error.user=Aktueller Nutzer konnte nicht ermittelt werden.
 nav.messages=Nachrichten
 nav.profile=Mein Profil
 nav.myinvoices=Rechnungen
@@ -47,6 +58,36 @@ profile.settings.digitalprocess.info=Aufträge werden digital über die App abge
 profile.settings.locateappuser=App-Nutzer orten
 profile.settings.locateappuser.info=Standort der App-Nutzer wird regelmäßig übertragen
 profile.settings.vatrate=Umsatzsteuer
+profile.settings.einvoice=ZUGFeRD-E-Rechnung erstellen
+profile.settings.einvoice.helper=Erzeugt PDF/A-3 mit eingebettetem XRechnung/ZUGFeRD-XML (sofern systemweit aktiviert).
+profile.settings.signinvoices=Rechnungen digital signieren
+profile.settings.signinvoices.helper=Erzeugt eine PAdES-Signatur mit dem hinterlegten Zertifikat. Ohne aktives Zertifikat schlägt das Speichern fehl.
+profile.signing.title=Signatur-Zertifikat
+profile.signing.hint=Hinterlegen Sie Ihr eigenes PKCS#12-Zertifikat (.p12/.pfx), damit Ihre Rechnungen mit Ihrer Signatur erstellt werden. Der private Schlüssel wird verschlüsselt in der Datenbank gespeichert.
+profile.signing.masterkey.missing=Hinweis: Der Server-Master-Key ist nicht gesetzt. Bitten Sie Ihren Administrator, votianlt.einvoice.signing.master-key zu konfigurieren, bevor Sie ein Zertifikat hinterlegen.
+profile.signing.none=Es ist noch kein eigenes Signatur-Zertifikat hinterlegt. Beim Signieren wird der systemweit konfigurierte Schlüssel verwendet.
+profile.signing.metadata.alias=Alias
+profile.signing.metadata.subject=Inhaber
+profile.signing.metadata.issuer=Aussteller
+profile.signing.metadata.serial=Seriennummer
+profile.signing.metadata.validity=Gültig
+profile.signing.expired=Zertifikat abgelaufen
+profile.signing.expiring=Läuft in den nächsten 30 Tagen ab
+profile.signing.enabled=Eigenes Zertifikat zum Signieren verwenden
+profile.signing.toggle.saved=Einstellung gespeichert.
+profile.signing.delete=Zertifikat entfernen
+profile.signing.deleted=Signatur-Zertifikat entfernt.
+profile.signing.upload.title=Zertifikat hochladen
+profile.signing.upload.drop=PKCS#12-Datei hier ablegen oder klicken
+profile.signing.upload.received=Datei empfangen — bitte Alias und Passwort angeben.
+profile.signing.upload.required=Bitte zuerst eine Zertifikatsdatei hochladen.
+profile.signing.upload.save=Speichern
+profile.signing.alias=Schlüssel-Alias
+profile.signing.alias.required=Bitte den Alias des Schlüssels angeben.
+profile.signing.password=Keystore-Passwort
+profile.signing.password.required=Bitte das Keystore-Passwort angeben.
+profile.signing.saved=Signatur-Zertifikat gespeichert.
+profile.signing.error=Speichern fehlgeschlagen
 profile.account=Konto
 profile.security=Sicherheit
 profile.security.twofactor=Zwei-Faktor-Authentifizierung
@@ -706,6 +747,96 @@ invoices.column.amount=Betrag
 invoices.column.description=Beschreibung
 invoices.empty=Es wurden noch keine Rechnungen erstellt.
 invoices.notification.pdf.missing=Für diese Rechnung ist kein PDF gespeichert.
+invoices.notification.pdf.error=Die PDF-Anzeige ist fehlgeschlagen: {0}
+invoices.column.status=Status
+invoices.column.type=Typ
+invoices.column.actions=Aktionen
+invoices.disclaimer=Hinweis: Die rechtliche Aufbewahrungspflicht liegt beim Aussteller. Eine bereits ausgestellte Rechnung wird nicht überschrieben — Korrekturen erfolgen über Berichtigung oder Stornorechnung mit eindeutigem Bezug.
+invoices.status.draft=Entwurf
+invoices.status.issued=Ausgestellt
+invoices.status.sent=Versendet
+invoices.status.cancelled=Storniert
+invoices.status.corrected=Berichtigt
+invoices.type.invoice=Rechnung
+invoices.type.cancellation=Stornorechnung
+invoices.type.correction=Berichtigung
+invoices.action.view=PDF anzeigen
+invoices.action.history=Historie
+invoices.action.marksent=Versendet markieren
+invoices.action.correct=Berichtigen
+invoices.action.cancel=Stornieren
+invoices.notification.sent=Rechnung als versendet markiert.
+invoices.notification.cancelled=Stornobeleg {0} erstellt.
+invoices.notification.corrected=Berichtigungsbeleg {0} erstellt.
+invoices.notification.error=Aktion fehlgeschlagen: {0}
+invoices.cancel.title=Rechnung {0} stornieren
+invoices.cancel.hint=Die Originalrechnung bleibt unverändert sichtbar. Es wird ein eigenständiger Stornobeleg mit eigener Belegnummer erstellt, der die Originalrechnung eindeutig referenziert.
+invoices.cancel.reason=Grund der Stornierung
+invoices.cancel.reason.required=Bitte einen Grund angeben.
+invoices.cancel.confirm=Stornobeleg erstellen
+invoices.correct.title=Rechnung {0} berichtigen
+invoices.correct.hint=Eine Berichtigung dient ausschließlich der Korrektur formaler Fehler (z.B. Adresse, Leistungsdatum). Die Originalrechnung bleibt sichtbar; der Berichtigungsbeleg verweist eindeutig auf sie.
+invoices.correct.fields=Berichtigte Angaben
+invoices.correct.fields.helper=Beschreiben Sie, welche Angaben ergänzt oder ersetzt werden.
+invoices.correct.fields.required=Bitte die berichtigten Angaben beschreiben.
+invoices.correct.reason=Grund der Berichtigung
+invoices.correct.confirm=Berichtigung erstellen
+invoices.history.title=Historie zu Rechnung {0}
+invoices.history.log=Änderungsprotokoll
+invoices.history.empty=Keine Einträge vorhanden.
+invoices.history.original=Original­rechnung
+invoices.history.cancellation=Stornobeleg
+invoices.history.correction=Berichtigungsbeleg
+invoices.history.replacement=Ersatzrechnung
+invoices.audit.action.created_draft=Entwurf erstellt
+invoices.audit.action.updated_draft=Entwurf geändert
+invoices.audit.action.issued=Ausgestellt
+invoices.audit.action.sent=Versendet
+invoices.audit.action.cancelled=Storniert
+invoices.audit.action.corrected=Berichtigt
+invoices.audit.action.replaced=Ersetzt durch neue Rechnung
+invoices.audit.action.deleted_draft=Entwurf gelöscht
+invoices.audit.action.payment_recorded=Zahlung erfasst
+invoices.audit.resulting=Erzeugter Folgebeleg: {0}
+invoices.column.payment=Zahlung
+invoices.column.outstanding=Offen
+invoices.payment.unpaid=Offen
+invoices.payment.partially_paid=Teilzahlung
+invoices.payment.paid=Bezahlt
+invoices.payment.overpaid=Überzahlung
+invoices.payment.refund_due=Erstattung offen
+invoices.action.payment=Zahlung erfassen
+invoices.action.export=Exportieren
+invoices.payment.title=Zahlung zu Rechnung {0}
+invoices.payment.hint=Offener Restbetrag: {0}. Negative Beträge können zur Korrektur erfasst werden.
+invoices.payment.amount=Zahlbetrag
+invoices.payment.amount.required=Bitte einen Betrag (ungleich 0) angeben.
+invoices.payment.reference=Zahlungsreferenz (z.B. Kontoauszug, Buchungs-Nr.)
+invoices.payment.reason=Anmerkung
+invoices.payment.confirm=Zahlung erfassen
+invoices.notification.payment=Zahlung erfasst.
+invoices.einvoice.tooltip=PDF/A-3 mit eingebettetem ZUGFeRD/XRechnung-XML
+invoices.einvoice.signed=Signiert
+invoices.action.cancel.request=Storno beantragen
+invoices.action.correct.request=Berichtigung beantragen
+invoices.notification.requested=Freigabe-Anfrage erstellt. Bitte auf Freigabe warten.
+approvals.title=Freigaben
+approvals.no.permission=Sie haben keine Berechtigung, Freigaben zu bearbeiten.
+approvals.column.requested=Beantragt am
+approvals.column.requester=Beantragt von
+approvals.column.invoice=Rechnung
+approvals.column.action=Aktion
+approvals.column.reason=Grund
+approvals.action.approve=Freigeben
+approvals.action.reject=Ablehnen
+approvals.confirm.approve.title=Anfrage zu Rechnung {0} freigeben
+approvals.confirm.reject.title=Anfrage zu Rechnung {0} ablehnen
+approvals.review.fields=Berichtigte Angaben
+approvals.review.reason=Grund
+approvals.review.comment=Kommentar (optional)
+approvals.notification.approved=Anfrage freigegeben — Folgebeleg wurde erstellt.
+approvals.notification.rejected=Anfrage abgelehnt.
+page.title.approvals=Freigaben
 
 # My Invoices
 myinvoices.title=Rechnungen

backend/src/main/resources/messages_en.properties

@@ -9,6 +9,17 @@ nav.customers=Address Book
 nav.appusers=App Users
 nav.statistics=Statistics
 nav.invoices=Invoices
+nav.datev.export=DATEV Export
+nav.approvals=Approvals
+datev.export.title=DATEV Export
+datev.export.description=Downloads a DATEV-compatible booking batch containing all finalized invoices for the selected period. The file can be imported into DATEV Unternehmen Online as well as DATEV-compatible third-party tools.
+datev.export.from=From
+datev.export.to=To
+datev.export.button=Export invoices
+datev.export.success=Export created: {0}
+datev.export.error.dates=Please pick both From and To dates.
+datev.export.error.range=To date must not be before From date.
+datev.export.error.user=Could not determine the current user.
 nav.messages=Messages
 nav.profile=My Profile
 nav.myinvoices=Invoices
@@ -47,6 +58,36 @@ profile.settings.digitalprocess.info=Jobs are processed digitally via the app
 profile.settings.locateappuser=Locate App Users
 profile.settings.locateappuser.info=App user location is transmitted regularly
 profile.settings.vatrate=VAT rate
+profile.settings.einvoice=Create ZUGFeRD e-invoice
+profile.settings.einvoice.helper=Generates PDF/A-3 with embedded XRechnung/ZUGFeRD XML (when enabled system-wide).
+profile.settings.signinvoices=Digitally sign invoices
+profile.settings.signinvoices.helper=Adds a PAdES signature using the configured certificate. Saving fails if no active certificate is available.
+profile.signing.title=Signing certificate
+profile.signing.hint=Upload your own PKCS#12 certificate (.p12/.pfx) so invoices are signed with your signature. The private key is stored encrypted in the database.
+profile.signing.masterkey.missing=Note: The server master key is not configured. Ask your administrator to set votianlt.einvoice.signing.master-key before uploading a certificate.
+profile.signing.none=No personal signing certificate stored yet. The system-wide key will be used when signing.
+profile.signing.metadata.alias=Alias
+profile.signing.metadata.subject=Subject
+profile.signing.metadata.issuer=Issuer
+profile.signing.metadata.serial=Serial number
+profile.signing.metadata.validity=Valid
+profile.signing.expired=Certificate expired
+profile.signing.expiring=Expires within the next 30 days
+profile.signing.enabled=Use my certificate for signing
+profile.signing.toggle.saved=Setting saved.
+profile.signing.delete=Remove certificate
+profile.signing.deleted=Signing certificate removed.
+profile.signing.upload.title=Upload certificate
+profile.signing.upload.drop=Drop your PKCS#12 file here or click to upload
+profile.signing.upload.received=File received — please provide alias and password.
+profile.signing.upload.required=Please upload a certificate file first.
+profile.signing.upload.save=Save
+profile.signing.alias=Key alias
+profile.signing.alias.required=Please provide the key alias.
+profile.signing.password=Keystore password
+profile.signing.password.required=Please provide the keystore password.
+profile.signing.saved=Signing certificate saved.
+profile.signing.error=Save failed
 profile.account=Account
 profile.security=Security
 profile.security.twofactor=Two-Factor Authentication
@@ -706,6 +747,96 @@ invoices.column.amount=Amount
 invoices.column.description=Description
 invoices.empty=No invoices have been created yet.
 invoices.notification.pdf.missing=No PDF is stored for this invoice.
+invoices.notification.pdf.error=Failed to display PDF: {0}
+invoices.column.status=Status
+invoices.column.type=Type
+invoices.column.actions=Actions
+invoices.disclaimer=Note: Legal retention obligations remain with the issuer. An already issued invoice is never overwritten — corrections are made through a correction document or cancellation invoice that explicitly references the original.
+invoices.status.draft=Draft
+invoices.status.issued=Issued
+invoices.status.sent=Sent
+invoices.status.cancelled=Cancelled
+invoices.status.corrected=Corrected
+invoices.type.invoice=Invoice
+invoices.type.cancellation=Cancellation invoice
+invoices.type.correction=Correction document
+invoices.action.view=View PDF
+invoices.action.history=History
+invoices.action.marksent=Mark as sent
+invoices.action.correct=Correct
+invoices.action.cancel=Cancel
+invoices.notification.sent=Invoice marked as sent.
+invoices.notification.cancelled=Cancellation document {0} created.
+invoices.notification.corrected=Correction document {0} created.
+invoices.notification.error=Action failed: {0}
+invoices.cancel.title=Cancel invoice {0}
+invoices.cancel.hint=The original invoice remains visible. A separate cancellation document with its own number will be created, explicitly referencing the original invoice.
+invoices.cancel.reason=Reason for cancellation
+invoices.cancel.reason.required=Please provide a reason.
+invoices.cancel.confirm=Create cancellation document
+invoices.correct.title=Correct invoice {0}
+invoices.correct.hint=A correction document is intended for formal errors only (e.g. address, delivery date). The original invoice remains visible and the correction document refers to it explicitly.
+invoices.correct.fields=Corrected information
+invoices.correct.fields.helper=Describe which fields are added or replaced.
+invoices.correct.fields.required=Please describe the corrected information.
+invoices.correct.reason=Reason for correction
+invoices.correct.confirm=Create correction document
+invoices.history.title=History for invoice {0}
+invoices.history.log=Audit log
+invoices.history.empty=No entries available.
+invoices.history.original=Original invoice
+invoices.history.cancellation=Cancellation document
+invoices.history.correction=Correction document
+invoices.history.replacement=Replacement invoice
+invoices.audit.action.created_draft=Draft created
+invoices.audit.action.updated_draft=Draft updated
+invoices.audit.action.issued=Issued
+invoices.audit.action.sent=Sent
+invoices.audit.action.cancelled=Cancelled
+invoices.audit.action.corrected=Corrected
+invoices.audit.action.replaced=Replaced by new invoice
+invoices.audit.action.deleted_draft=Draft deleted
+invoices.audit.action.payment_recorded=Payment recorded
+invoices.audit.resulting=Resulting document: {0}
+invoices.column.payment=Payment
+invoices.column.outstanding=Outstanding
+invoices.payment.unpaid=Open
+invoices.payment.partially_paid=Partially paid
+invoices.payment.paid=Paid
+invoices.payment.overpaid=Overpaid
+invoices.payment.refund_due=Refund due
+invoices.action.payment=Record payment
+invoices.action.export=Export
+invoices.payment.title=Payment for invoice {0}
+invoices.payment.hint=Outstanding balance: {0}. Negative amounts can be recorded for corrections.
+invoices.payment.amount=Amount
+invoices.payment.amount.required=Please enter a non-zero amount.
+invoices.payment.reference=Payment reference (e.g. statement, booking ID)
+invoices.payment.reason=Note
+invoices.payment.confirm=Record payment
+invoices.notification.payment=Payment recorded.
+invoices.einvoice.tooltip=PDF/A-3 with embedded ZUGFeRD/XRechnung XML
+invoices.einvoice.signed=Signed
+invoices.action.cancel.request=Request cancellation
+invoices.action.correct.request=Request correction
+invoices.notification.requested=Approval request created. Please wait for approval.
+approvals.title=Approvals
+approvals.no.permission=You do not have permission to handle approvals.
+approvals.column.requested=Requested at
+approvals.column.requester=Requested by
+approvals.column.invoice=Invoice
+approvals.column.action=Action
+approvals.column.reason=Reason
+approvals.action.approve=Approve
+approvals.action.reject=Reject
+approvals.confirm.approve.title=Approve request for invoice {0}
+approvals.confirm.reject.title=Reject request for invoice {0}
+approvals.review.fields=Corrected information
+approvals.review.reason=Reason
+approvals.review.comment=Comment (optional)
+approvals.notification.approved=Request approved — follow-up document created.
+approvals.notification.rejected=Request rejected.
+page.title.approvals=Approvals
 
 # My Invoices
 myinvoices.title=Invoices

backend/src/test/java/de/assecutor/votianlt/service/DatevExportServiceTest.java

@@ -0,0 +1,173 @@
+package de.assecutor.votianlt.service;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.assertj.core.api.Assertions.assertThatThrownBy;
+import static org.mockito.Mockito.when;
+
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.InvoiceStatus;
+import de.assecutor.votianlt.model.invoices.InvoiceType;
+import de.assecutor.votianlt.repository.CustomerInvoiceRepository;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+import java.math.BigDecimal;
+import java.nio.charset.Charset;
+import java.time.LocalDate;
+import java.util.List;
+
+@ExtendWith(MockitoExtension.class)
+class DatevExportServiceTest {
+
+    private static final Charset DATEV_CHARSET = Charset.forName("Windows-1252");
+    private static final String USER_ID = "user-1";
+
+    @Mock
+    private CustomerInvoiceRepository invoiceRepository;
+
+    private DatevExportService service;
+
+    @BeforeEach
+    void setUp() {
+        service = new DatevExportService(invoiceRepository);
+    }
+
+    @Test
+    void exportContainsHeaderColumnsAndOneRowPerInvoice() {
+        when(invoiceRepository.findByUserId(USER_ID)).thenReturn(List.of(
+                invoice("R-2026-001", LocalDate.of(2026, 4, 5), new BigDecimal("119.00"),
+                        new BigDecimal("0.19"), InvoiceType.INVOICE, InvoiceStatus.ISSUED, "Kunde A"),
+                invoice("R-2026-002", LocalDate.of(2026, 4, 12), new BigDecimal("214.00"),
+                        new BigDecimal("0.07"), InvoiceType.INVOICE, InvoiceStatus.SENT, "Kunde B")));
+
+        byte[] csv = service.export(USER_ID, LocalDate.of(2026, 4, 1), LocalDate.of(2026, 4, 30));
+        String content = new String(csv, DATEV_CHARSET);
+        String[] lines = content.split("\\r\\n");
+
+        assertThat(lines[0]).startsWith("\"EXTF\";700;21;\"Buchungsstapel\"");
+        assertThat(lines[0]).contains("20260401;20260430");
+        assertThat(lines[1]).startsWith("Umsatz (ohne Soll/Haben-Kz);Soll/Haben-Kennzeichen;WKZ Umsatz;Konto;");
+        assertThat(lines).hasSize(4); // header + col-header + 2 invoices
+        assertThat(lines[2]).startsWith("119,00;S;\"EUR\";10000;8400;;0504;\"R-2026-001\";");
+        assertThat(lines[3]).startsWith("214,00;S;\"EUR\";10000;8300;;1204;\"R-2026-002\";");
+    }
+
+    @Test
+    void cancellationFlipsSollHabenAndUsesAbsoluteAmount() {
+        when(invoiceRepository.findByUserId(USER_ID)).thenReturn(List.of(
+                invoice("S-2026-007", LocalDate.of(2026, 4, 20), new BigDecimal("-119.00"),
+                        new BigDecimal("0.19"), InvoiceType.CANCELLATION, InvoiceStatus.ISSUED, "Kunde A")));
+
+        String content = new String(service.export(USER_ID, LocalDate.of(2026, 4, 1),
+                LocalDate.of(2026, 4, 30)), DATEV_CHARSET);
+        String[] lines = content.split("\\r\\n");
+
+        assertThat(lines[2]).startsWith("119,00;H;\"EUR\";10000;8400;;");
+        assertThat(lines[2]).contains("\"Storno: Kunde A\"");
+    }
+
+    @Test
+    void zeroVatMapsToReverseChargeAccount() {
+        when(invoiceRepository.findByUserId(USER_ID)).thenReturn(List.of(
+                invoice("R-2026-009", LocalDate.of(2026, 4, 7), new BigDecimal("500.00"),
+                        BigDecimal.ZERO, InvoiceType.INVOICE, InvoiceStatus.ISSUED, "EU-Kunde")));
+
+        String content = new String(service.export(USER_ID, LocalDate.of(2026, 4, 1),
+                LocalDate.of(2026, 4, 30)), DATEV_CHARSET);
+        String[] lines = content.split("\\r\\n");
+
+        assertThat(lines[2]).contains(";8125;");
+    }
+
+    @Test
+    void draftsAreExcluded() {
+        when(invoiceRepository.findByUserId(USER_ID)).thenReturn(List.of(
+                invoice("R-DRAFT", LocalDate.of(2026, 4, 5), new BigDecimal("100.00"),
+                        new BigDecimal("0.19"), InvoiceType.INVOICE, InvoiceStatus.DRAFT, "X"),
+                invoice("R-ISSUED", LocalDate.of(2026, 4, 6), new BigDecimal("100.00"),
+                        new BigDecimal("0.19"), InvoiceType.INVOICE, InvoiceStatus.ISSUED, "Y")));
+
+        String content = new String(service.export(USER_ID, LocalDate.of(2026, 4, 1),
+                LocalDate.of(2026, 4, 30)), DATEV_CHARSET);
+        String[] lines = content.split("\\r\\n");
+
+        assertThat(lines).hasSize(3);
+        assertThat(lines[2]).contains("\"R-ISSUED\"");
+    }
+
+    @Test
+    void invoicesOutsidePeriodAreIgnored() {
+        when(invoiceRepository.findByUserId(USER_ID)).thenReturn(List.of(
+                invoice("R-2026-MAR", LocalDate.of(2026, 3, 31), new BigDecimal("100.00"),
+                        new BigDecimal("0.19"), InvoiceType.INVOICE, InvoiceStatus.ISSUED, "Y"),
+                invoice("R-2026-IN", LocalDate.of(2026, 4, 1), new BigDecimal("100.00"),
+                        new BigDecimal("0.19"), InvoiceType.INVOICE, InvoiceStatus.ISSUED, "Y"),
+                invoice("R-2026-OUT", LocalDate.of(2026, 5, 1), new BigDecimal("100.00"),
+                        new BigDecimal("0.19"), InvoiceType.INVOICE, InvoiceStatus.ISSUED, "Y")));
+
+        String content = new String(service.export(USER_ID, LocalDate.of(2026, 4, 1),
+                LocalDate.of(2026, 4, 30)), DATEV_CHARSET);
+        String[] lines = content.split("\\r\\n");
+
+        assertThat(lines).hasSize(3);
+        assertThat(lines[2]).contains("\"R-2026-IN\"");
+    }
+
+    @Test
+    void emptyResultStillProducesValidHeader() {
+        when(invoiceRepository.findByUserId(USER_ID)).thenReturn(List.of());
+
+        String content = new String(service.export(USER_ID, LocalDate.of(2026, 1, 1),
+                LocalDate.of(2026, 1, 31)), DATEV_CHARSET);
+        String[] lines = content.split("\\r\\n");
+
+        assertThat(lines[0]).startsWith("\"EXTF\";700;21;\"Buchungsstapel\"");
+        assertThat(lines).hasSize(2);
+    }
+
+    @Test
+    void quotesInsideRecipientAreEscaped() {
+        when(invoiceRepository.findByUserId(USER_ID)).thenReturn(List.of(
+                invoice("R-2026-QT", LocalDate.of(2026, 4, 15), new BigDecimal("119.00"),
+                        new BigDecimal("0.19"), InvoiceType.INVOICE, InvoiceStatus.ISSUED,
+                        "Acme \"Premium\" GmbH")));
+
+        String content = new String(service.export(USER_ID, LocalDate.of(2026, 4, 1),
+                LocalDate.of(2026, 4, 30)), DATEV_CHARSET);
+        // DATEV escaped Anführungszeichen durch Verdoppeln.
+        assertThat(content).contains("\"Rechnung an Acme \"\"Premium\"\" GmbH\"");
+    }
+
+    @Test
+    void rejectsInvalidInputs() {
+        assertThatThrownBy(() -> service.export(null, LocalDate.now(), LocalDate.now()))
+                .isInstanceOf(IllegalArgumentException.class);
+        assertThatThrownBy(() -> service.export(USER_ID, null, LocalDate.now()))
+                .isInstanceOf(IllegalArgumentException.class);
+        assertThatThrownBy(() -> service.export(USER_ID, LocalDate.of(2026, 5, 1), LocalDate.of(2026, 4, 1)))
+                .isInstanceOf(IllegalArgumentException.class);
+    }
+
+    @Test
+    void filenameContainsDateRange() {
+        String filename = service.suggestFilename(LocalDate.of(2026, 1, 1), LocalDate.of(2026, 3, 31));
+        assertThat(filename).isEqualTo("EXTF_Buchungsstapel_20260101_20260331.csv");
+    }
+
+    private CustomerInvoice invoice(String number, LocalDate date, BigDecimal total, BigDecimal vatRate,
+            InvoiceType type, InvoiceStatus status, String recipient) {
+        CustomerInvoice invoice = new CustomerInvoice();
+        invoice.setInvoiceNumber(number);
+        invoice.setInvoiceDate(date);
+        invoice.setTotalAmount(total);
+        invoice.setVatRate(vatRate);
+        invoice.setType(type);
+        invoice.setStatus(status);
+        invoice.setRecipientName(recipient);
+        invoice.setUserId(USER_ID);
+        return invoice;
+    }
+}

backend/src/test/java/de/assecutor/votianlt/service/EInvoiceServiceDssValidationTest.java

@@ -0,0 +1,271 @@
+package de.assecutor.votianlt.service;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.mockito.ArgumentMatchers.any;
+import static org.mockito.Mockito.when;
+
+import de.assecutor.votianlt.config.EInvoiceProperties;
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.CustomerInvoiceItem;
+import de.assecutor.votianlt.model.invoices.UserSigningCredentials;
+import de.assecutor.votianlt.repository.UserSigningCredentialsRepository;
+import eu.europa.esig.dss.diagnostic.DiagnosticData;
+import eu.europa.esig.dss.diagnostic.SignatureWrapper;
+import eu.europa.esig.dss.enumerations.SignatureLevel;
+import eu.europa.esig.dss.model.DSSDocument;
+import eu.europa.esig.dss.model.InMemoryDocument;
+import eu.europa.esig.dss.model.x509.CertificateToken;
+import eu.europa.esig.dss.spi.validation.CommonCertificateVerifier;
+import eu.europa.esig.dss.spi.x509.CommonTrustedCertificateSource;
+import eu.europa.esig.dss.validation.SignedDocumentValidator;
+import eu.europa.esig.dss.validation.reports.Reports;
+import org.bouncycastle.asn1.x500.X500Name;
+import org.bouncycastle.cert.jcajce.JcaX509CertificateConverter;
+import org.bouncycastle.cert.jcajce.JcaX509v3CertificateBuilder;
+import org.bouncycastle.jce.provider.BouncyCastleProvider;
+import org.bouncycastle.operator.ContentSigner;
+import org.bouncycastle.operator.jcajce.JcaContentSignerBuilder;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.junit.jupiter.api.io.TempDir;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+import java.io.ByteArrayOutputStream;
+import java.math.BigDecimal;
+import java.math.BigInteger;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.security.KeyPair;
+import java.security.KeyPairGenerator;
+import java.security.KeyStore;
+import java.security.Security;
+import java.security.cert.Certificate;
+import java.security.cert.X509Certificate;
+import java.time.Instant;
+import java.time.LocalDate;
+import java.time.temporal.ChronoUnit;
+import java.util.Date;
+import java.util.List;
+import java.util.Optional;
+
+import org.apache.pdfbox.pdmodel.PDDocument;
+import org.apache.pdfbox.pdmodel.PDPage;
+
+/**
+ * Validiert die vom Service erzeugten Signaturen gegen die EU DSS
+ * (Digital Signature Service) Bibliothek. Während {@link EInvoiceServiceTest}
+ * nur die strukturelle Korrektheit des Signature-Dictionarys prüft, parst
+ * DSS hier die Signatur kryptographisch nach und liefert ein Diagnostic-Data-
+ * Modell.
+ *
+ * <p>Geprüft wird pro Signaturpfad (System- und Nutzer-Keystore):
+ * <ul>
+ *   <li>genau eine Signatur ist im Dokument enthalten,</li>
+ *   <li>die Signatur ist kryptographisch intakt (Hash &amp; Signaturwert),</li>
+ *   <li>das Format ist PAdES-Baseline (mehr ist mit den aktuellen
+ *       Service-Settings nicht zu erwarten — kein TSA, kein DSS-Dictionary),</li>
+ *   <li>der Signer-DN entspricht dem im Test erzeugten Zertifikat.</li>
+ * </ul>
+ *
+ * <p>Die Self-Signed-Zertifikate werden als Trust-Anchor in den
+ * {@link CommonCertificateVerifier} eingehängt — sonst würde DSS die Kette
+ * korrekt als nicht vertrauenswürdig melden, was über die rein technische
+ * Signaturprüfung hinausgeht und für unseren Test irrelevant ist.
+ */
+@ExtendWith(MockitoExtension.class)
+class EInvoiceServiceDssValidationTest {
+
+    private static final String USER_ID = "user-1";
+    private static final String SYSTEM_ALIAS = "system-signer";
+    private static final String USER_ALIAS = "user-signer";
+    private static final String SYSTEM_PASSWORD = "system-pass";
+    private static final String USER_PASSWORD = "user-pass";
+    private static final String MASTER_KEY = "0123456789abcdef0123456789abcdef";
+
+    static {
+        if (Security.getProvider("BC") == null) {
+            Security.addProvider(new BouncyCastleProvider());
+        }
+    }
+
+    @Mock
+    private UserSigningCredentialsRepository repository;
+
+    @TempDir
+    Path tempDir;
+
+    private EInvoiceProperties properties;
+    private SigningCredentialsService signingCredentialsService;
+    private EInvoiceService eInvoiceService;
+
+    @BeforeEach
+    void setUp() {
+        properties = new EInvoiceProperties();
+        properties.setEnabled(true);
+        properties.setProfile("EN16931");
+        properties.getSigning().setEnabled(false);
+        properties.getSigning().setMasterKey(MASTER_KEY);
+
+        signingCredentialsService = new SigningCredentialsService(repository, properties);
+        eInvoiceService = new EInvoiceService(properties, signingCredentialsService);
+    }
+
+    @Test
+    void systemKeystoreSignaturePassesDssValidation() throws Exception {
+        KeystoreFixture fixture = generateKeystore(SYSTEM_ALIAS, SYSTEM_PASSWORD);
+        Path keystoreFile = tempDir.resolve("system.p12");
+        Files.write(keystoreFile, fixture.keystoreBytes());
+        configureSystemKeystore(keystoreFile, SYSTEM_PASSWORD, SYSTEM_ALIAS);
+        when(repository.findByUserId(USER_ID)).thenReturn(Optional.empty());
+
+        CustomerInvoice invoice = sampleInvoice();
+        byte[] signedPdf = eInvoiceService.enhanceAndSign(buildBlankPdf(), invoice, false, true);
+
+        assertDssAcceptsSignature(signedPdf, fixture.certificate(), "Votianlt Test " + SYSTEM_ALIAS);
+    }
+
+    @Test
+    void userKeystoreSignaturePassesDssValidation() throws Exception {
+        KeystoreFixture fixture = generateKeystore(USER_ALIAS, USER_PASSWORD);
+        when(repository.save(any(UserSigningCredentials.class))).thenAnswer(inv -> inv.getArgument(0));
+        UserSigningCredentials stored = signingCredentialsService.store(
+                USER_ID, fixture.keystoreBytes(), USER_PASSWORD, USER_ALIAS);
+        when(repository.findByUserId(USER_ID)).thenReturn(Optional.of(stored));
+
+        CustomerInvoice invoice = sampleInvoice();
+        byte[] signedPdf = eInvoiceService.enhanceAndSign(buildBlankPdf(), invoice, false, true);
+
+        assertDssAcceptsSignature(signedPdf, fixture.certificate(), "Votianlt Test " + USER_ALIAS);
+    }
+
+    private void assertDssAcceptsSignature(byte[] signedPdf, X509Certificate trustAnchor,
+            String expectedSubjectFragment) {
+        DSSDocument document = new InMemoryDocument(signedPdf);
+        SignedDocumentValidator validator = SignedDocumentValidator.fromDocument(document);
+
+        CommonTrustedCertificateSource trustedSource = new CommonTrustedCertificateSource();
+        trustedSource.addCertificate(new CertificateToken(trustAnchor));
+
+        CommonCertificateVerifier verifier = new CommonCertificateVerifier();
+        verifier.setTrustedCertSources(trustedSource);
+        verifier.setAIASource(null);
+        verifier.setCrlSource(null);
+        verifier.setOcspSource(null);
+
+        validator.setCertificateVerifier(verifier);
+
+        Reports reports = validator.validateDocument();
+        DiagnosticData diagnosticData = reports.getDiagnosticData();
+
+        List<String> signatureIds = diagnosticData.getSignatureIdList();
+        assertThat(signatureIds)
+                .as("DSS muss genau eine PAdES-Signatur im PDF erkennen")
+                .hasSize(1);
+
+        String signatureId = signatureIds.get(0);
+        SignatureWrapper signature = diagnosticData.getSignatureById(signatureId);
+
+        assertThat(signature.isSignatureIntact())
+                .as("Signatur-Hash über den signierten Bytes muss aufgehen")
+                .isTrue();
+        assertThat(signature.isSignatureValid())
+                .as("Signaturwert muss mit dem Public Key des Signer-Zertifikats verifizierbar sein")
+                .isTrue();
+
+        // Aktueller Stand: der Service erzeugt eine generische PKCS#7-Signatur (subFilter
+        // adbe.pkcs7.detached) ohne ESS-signing-certificate-v2-Attribut. DSS klassifiziert
+        // das deshalb als PKCS7-B, nicht als PAdES-BASELINE-B. Hochstufung auf
+        // PAdES-BASELINE-B verlangt signierte Attribute (ESS Signing Certificate v2,
+        // signing-time im subFilter etrsi.RFC3161 oder ETSI.CAdES.detached, etc.) und
+        // wäre eine inhaltliche Erweiterung des Services.
+        SignatureLevel level = diagnosticData.getSignatureFormat(signatureId);
+        assertThat(level)
+                .as("Service erzeugt aktuell PKCS#7-B; ein Upgrade auf PAdES-BASELINE-B "
+                        + "wäre über zusätzliche CMS-signed-attributes möglich")
+                .isEqualTo(SignatureLevel.PKCS7_B);
+
+        String signerDn = signature.getSigningCertificate().getCertificateDN();
+        assertThat(signerDn)
+                .as("Signer-DN muss zum Test-Zertifikat passen")
+                .contains(expectedSubjectFragment);
+    }
+
+    private void configureSystemKeystore(Path keystoreFile, String password, String alias) {
+        EInvoiceProperties.Signing signing = properties.getSigning();
+        signing.setEnabled(true);
+        signing.setKeystorePath(keystoreFile.toString());
+        signing.setKeystorePassword(password);
+        signing.setKeyAlias(alias);
+    }
+
+    private byte[] buildBlankPdf() throws Exception {
+        try (PDDocument document = new PDDocument(); ByteArrayOutputStream baos = new ByteArrayOutputStream()) {
+            document.addPage(new PDPage());
+            document.save(baos);
+            return baos.toByteArray();
+        }
+    }
+
+    private KeystoreFixture generateKeystore(String alias, String password) {
+        try {
+            KeyPairGenerator kpg = KeyPairGenerator.getInstance("RSA");
+            kpg.initialize(2048);
+            KeyPair keyPair = kpg.generateKeyPair();
+
+            X500Name subject = new X500Name("CN=Votianlt Test " + alias + ",O=Votianlt,C=DE");
+            BigInteger serial = BigInteger.valueOf(System.nanoTime());
+            Date notBefore = Date.from(Instant.now().minus(1, ChronoUnit.DAYS));
+            Date notAfter = Date.from(Instant.now().plus(365, ChronoUnit.DAYS));
+
+            JcaX509v3CertificateBuilder certBuilder = new JcaX509v3CertificateBuilder(subject, serial, notBefore,
+                    notAfter, subject, keyPair.getPublic());
+            ContentSigner signer = new JcaContentSignerBuilder("SHA256withRSA").setProvider("BC")
+                    .build(keyPair.getPrivate());
+            X509Certificate certificate = new JcaX509CertificateConverter().setProvider("BC")
+                    .getCertificate(certBuilder.build(signer));
+
+            KeyStore keystore = KeyStore.getInstance("PKCS12");
+            keystore.load(null, null);
+            keystore.setKeyEntry(alias, keyPair.getPrivate(), password.toCharArray(),
+                    new Certificate[] { certificate });
+
+            ByteArrayOutputStream baos = new ByteArrayOutputStream();
+            keystore.store(baos, password.toCharArray());
+            return new KeystoreFixture(baos.toByteArray(), certificate);
+        } catch (Exception ex) {
+            throw new IllegalStateException("Test-Keystore konnte nicht erzeugt werden: " + ex.getMessage(), ex);
+        }
+    }
+
+    private CustomerInvoice sampleInvoice() {
+        CustomerInvoice invoice = new CustomerInvoice();
+        invoice.setUserId(USER_ID);
+        invoice.setInvoiceNumber("R-2026-0001");
+        invoice.setInvoiceDate(LocalDate.now());
+        invoice.setDeliveryDate(LocalDate.now());
+        invoice.setSenderName("Votianlt Test GmbH");
+        invoice.setSenderAddress("Teststraße 1");
+        invoice.setSenderPostcode("12345");
+        invoice.setSenderCity("Berlin");
+        invoice.setSenderCountry("DE");
+        invoice.setRecipientName("Empfänger AG");
+        invoice.setRecipientAddress("Kundenweg 2");
+        invoice.setRecipientPostcode("54321");
+        invoice.setRecipientCity("Hamburg");
+        invoice.setRecipientCountry("DE");
+        invoice.setDescription("Beratungsleistung");
+        invoice.setVatRate(new BigDecimal("0.19"));
+        invoice.setNetAmount(new BigDecimal("100.00"));
+        invoice.setVatAmount(new BigDecimal("19.00"));
+        invoice.setTotalAmount(new BigDecimal("119.00"));
+        CustomerInvoiceItem item = new CustomerInvoiceItem(BigDecimal.ONE, "h", "Beratung", new BigDecimal("100.00"),
+                new BigDecimal("0.19"));
+        invoice.setItems(List.of(item));
+        return invoice;
+    }
+
+    private record KeystoreFixture(byte[] keystoreBytes, X509Certificate certificate) {
+    }
+}

backend/src/test/java/de/assecutor/votianlt/service/EInvoiceServiceTest.java

@@ -0,0 +1,331 @@
+package de.assecutor.votianlt.service;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.assertj.core.api.Assertions.assertThatThrownBy;
+import static org.mockito.ArgumentMatchers.any;
+import static org.mockito.Mockito.when;
+
+import de.assecutor.votianlt.config.EInvoiceProperties;
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.CustomerInvoiceItem;
+import de.assecutor.votianlt.model.invoices.EInvoiceFormat;
+import de.assecutor.votianlt.model.invoices.UserSigningCredentials;
+import de.assecutor.votianlt.repository.UserSigningCredentialsRepository;
+import org.apache.pdfbox.Loader;
+import org.apache.pdfbox.pdmodel.PDDocument;
+import org.apache.pdfbox.pdmodel.PDPage;
+import org.apache.pdfbox.pdmodel.PDPageContentStream;
+import org.apache.pdfbox.pdmodel.font.PDType1Font;
+import org.apache.pdfbox.pdmodel.font.Standard14Fonts;
+import org.apache.pdfbox.pdmodel.interactive.digitalsignature.PDSignature;
+import org.bouncycastle.asn1.x500.X500Name;
+import org.bouncycastle.cert.jcajce.JcaX509CertificateConverter;
+import org.bouncycastle.cert.jcajce.JcaX509v3CertificateBuilder;
+import org.bouncycastle.jce.provider.BouncyCastleProvider;
+import org.bouncycastle.operator.ContentSigner;
+import org.bouncycastle.operator.jcajce.JcaContentSignerBuilder;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.junit.jupiter.api.io.TempDir;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+import java.io.ByteArrayOutputStream;
+import java.math.BigDecimal;
+import java.math.BigInteger;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.security.KeyPair;
+import java.security.KeyPairGenerator;
+import java.security.KeyStore;
+import java.security.Security;
+import java.security.cert.Certificate;
+import java.security.cert.X509Certificate;
+import java.time.Instant;
+import java.time.LocalDate;
+import java.time.temporal.ChronoUnit;
+import java.util.Date;
+import java.util.List;
+import java.util.Optional;
+
+/**
+ * Integrationstest des Signaturpfads — deckt System-Keystore, Nutzer-Keystore,
+ * Vorrang-Logik und alle wichtigen Fehlerpfade ab. Verwendet bewusst keinen
+ * vollen Spring-Boot-Kontext: das vermeidet die Mongo-Abhängigkeit der echten
+ * Repository-Klasse, lässt aber die echten Service-Klassen (Verschlüsselung,
+ * PDFBox/BouncyCastle-Signatur) durchlaufen.
+ *
+ * Das Zertifikat wird zur Testzeit per BouncyCastle erzeugt — der Test ist
+ * damit reproduzierbar und braucht keine Datei-Fixtures.
+ */
+@ExtendWith(MockitoExtension.class)
+class EInvoiceServiceTest {
+
+    private static final String USER_ID = "user-1";
+    private static final String SYSTEM_ALIAS = "system-signer";
+    private static final String USER_ALIAS = "user-signer";
+    private static final String SYSTEM_PASSWORD = "system-pass";
+    private static final String USER_PASSWORD = "user-pass";
+    private static final String MASTER_KEY = "0123456789abcdef0123456789abcdef";
+
+    static {
+        if (Security.getProvider("BC") == null) {
+            Security.addProvider(new BouncyCastleProvider());
+        }
+    }
+
+    @Mock
+    private UserSigningCredentialsRepository repository;
+
+    @TempDir
+    Path tempDir;
+
+    private EInvoiceProperties properties;
+    private SigningCredentialsService signingCredentialsService;
+    private EInvoiceService eInvoiceService;
+
+    @BeforeEach
+    void setUp() {
+        properties = new EInvoiceProperties();
+        properties.setEnabled(true);
+        properties.setProfile("EN16931");
+        properties.getSigning().setEnabled(false);
+        properties.getSigning().setMasterKey(MASTER_KEY);
+
+        signingCredentialsService = new SigningCredentialsService(repository, properties);
+        eInvoiceService = new EInvoiceService(properties, signingCredentialsService);
+    }
+
+    @Test
+    void signsPdfWithSystemKeystore() throws Exception {
+        byte[] keystoreBytes = generateKeystore(SYSTEM_ALIAS, SYSTEM_PASSWORD);
+        Path keystoreFile = tempDir.resolve("system.p12");
+        Files.write(keystoreFile, keystoreBytes);
+        configureSystemKeystore(keystoreFile, SYSTEM_PASSWORD, SYSTEM_ALIAS);
+        when(repository.findByUserId(USER_ID)).thenReturn(Optional.empty());
+
+        CustomerInvoice invoice = sampleInvoice();
+        byte[] result = eInvoiceService.enhanceAndSign(buildBlankPdf(), invoice, false, true);
+
+        assertSignedPdf(result);
+        assertThat(invoice.isSigned()).isTrue();
+        assertThat(invoice.getSignedAt()).isNotNull();
+        assertThat(invoice.getSignedBy()).isEqualTo(SYSTEM_ALIAS);
+    }
+
+    @Test
+    void signsPdfWithUserKeystore() throws Exception {
+        UserSigningCredentials stored = storeUserKeystore();
+        when(repository.findByUserId(USER_ID)).thenReturn(Optional.of(stored));
+
+        CustomerInvoice invoice = sampleInvoice();
+        byte[] result = eInvoiceService.enhanceAndSign(buildBlankPdf(), invoice, false, true);
+
+        assertSignedPdf(result);
+        assertThat(invoice.isSigned()).isTrue();
+        assertThat(invoice.getSignedBy()).contains("Votianlt Test");
+    }
+
+    @Test
+    void userKeystoreTakesPrecedenceOverSystemKeystore() throws Exception {
+        byte[] systemKeystoreBytes = generateKeystore(SYSTEM_ALIAS, SYSTEM_PASSWORD);
+        Path keystoreFile = tempDir.resolve("system.p12");
+        Files.write(keystoreFile, systemKeystoreBytes);
+        configureSystemKeystore(keystoreFile, SYSTEM_PASSWORD, SYSTEM_ALIAS);
+
+        UserSigningCredentials stored = storeUserKeystore();
+        when(repository.findByUserId(USER_ID)).thenReturn(Optional.of(stored));
+
+        CustomerInvoice invoice = sampleInvoice();
+        byte[] result = eInvoiceService.enhanceAndSign(buildBlankPdf(), invoice, false, true);
+
+        assertSignedPdf(result);
+        assertThat(invoice.getSignedBy())
+                .as("Bei vorhandenen Nutzer-Credentials darf nicht der System-Alias signieren")
+                .isNotEqualTo(SYSTEM_ALIAS)
+                .contains("Votianlt Test");
+    }
+
+    @Test
+    void failsWhenNoKeystoreAvailable() {
+        when(repository.findByUserId(USER_ID)).thenReturn(Optional.empty());
+
+        CustomerInvoice invoice = sampleInvoice();
+        assertThatThrownBy(() -> eInvoiceService.enhanceAndSign(buildBlankPdf(), invoice, false, true))
+                .isInstanceOf(InvoiceLifecycleException.class)
+                .hasMessageContaining("kein Signatur-Zertifikat verfügbar");
+        assertThat(invoice.isSigned()).isFalse();
+    }
+
+    @Test
+    void failsWhenUserCredentialsDisabled() {
+        UserSigningCredentials stored = storeUserKeystore();
+        stored.setEnabled(false);
+        when(repository.findByUserId(USER_ID)).thenReturn(Optional.of(stored));
+
+        CustomerInvoice invoice = sampleInvoice();
+        assertThatThrownBy(() -> eInvoiceService.enhanceAndSign(buildBlankPdf(), invoice, false, true))
+                .isInstanceOf(InvoiceLifecycleException.class)
+                .hasMessageContaining("deaktiviert");
+        assertThat(invoice.isSigned()).isFalse();
+    }
+
+    @Test
+    void failsWhenMasterKeyChangedAfterStorage() {
+        UserSigningCredentials stored = storeUserKeystore();
+        when(repository.findByUserId(USER_ID)).thenReturn(Optional.of(stored));
+
+        // Master-Key wird nach dem Persistieren ausgetauscht — der Keystore lässt sich
+        // nicht mehr entschlüsseln, der Service muss dem Anwender klar signalisieren,
+        // dass er das Zertifikat erneut hochladen muss.
+        properties.getSigning().setMasterKey("ffffffffffffffffffffffffffffffff");
+
+        CustomerInvoice invoice = sampleInvoice();
+        assertThatThrownBy(() -> eInvoiceService.enhanceAndSign(buildBlankPdf(), invoice, false, true))
+                .isInstanceOf(InvoiceLifecycleException.class)
+                .hasMessageContaining("nicht entschlüsselt");
+        assertThat(invoice.isSigned()).isFalse();
+    }
+
+    /**
+     * Ein nicht-PDF/A-konformes Eingabe-PDF (z.B. ohne eingebettete Fonts) lässt
+     * die Mustang-Anreicherung scheitern. Der Service muss laut Klassen-JavaDoc
+     * mit dem Roh-PDF fortfahren und die Signatur trotzdem strikt durchführen —
+     * Format wird auf NONE gesetzt, Signatur darf nicht ausfallen.
+     */
+    @Test
+    void gracefullyDegradesWhenZugferdEmbeddingFails() throws Exception {
+        byte[] keystoreBytes = generateKeystore(SYSTEM_ALIAS, SYSTEM_PASSWORD);
+        Path keystoreFile = tempDir.resolve("system.p12");
+        Files.write(keystoreFile, keystoreBytes);
+        configureSystemKeystore(keystoreFile, SYSTEM_PASSWORD, SYSTEM_ALIAS);
+        when(repository.findByUserId(USER_ID)).thenReturn(Optional.empty());
+
+        CustomerInvoice invoice = sampleInvoice();
+        byte[] result = eInvoiceService.enhanceAndSign(buildBlankPdf(), invoice, true, true);
+
+        assertSignedPdf(result);
+        assertThat(invoice.getEInvoiceFormat()).isEqualTo(EInvoiceFormat.NONE);
+        assertThat(invoice.isSigned()).isTrue();
+    }
+
+    @Test
+    void embedsZugferdXmlIntoValidPdf() throws Exception {
+        CustomerInvoice invoice = sampleInvoice();
+        byte[] result = eInvoiceService.embedZugferdXml(buildPdfWithFont(), invoice);
+
+        assertThat(result).isNotEmpty();
+        // Das ZUGFeRD-XML wird als „factur-x.xml" eingebettet — schneller Smoke-Test
+        // über die UTF-8-Repräsentation des Containers.
+        String resultAsString = new String(result, java.nio.charset.StandardCharsets.ISO_8859_1);
+        assertThat(resultAsString).contains("factur-x.xml");
+    }
+
+    private void configureSystemKeystore(Path keystoreFile, String password, String alias) {
+        EInvoiceProperties.Signing signing = properties.getSigning();
+        signing.setEnabled(true);
+        signing.setKeystorePath(keystoreFile.toString());
+        signing.setKeystorePassword(password);
+        signing.setKeyAlias(alias);
+    }
+
+    private UserSigningCredentials storeUserKeystore() {
+        byte[] userKeystore = generateKeystore(USER_ALIAS, USER_PASSWORD);
+        when(repository.save(any(UserSigningCredentials.class))).thenAnswer(invocation -> invocation.getArgument(0));
+        return signingCredentialsService.store(USER_ID, userKeystore, USER_PASSWORD, USER_ALIAS);
+    }
+
+    private void assertSignedPdf(byte[] pdfBytes) throws Exception {
+        try (PDDocument document = Loader.loadPDF(pdfBytes)) {
+            List<PDSignature> signatures = document.getSignatureDictionaries();
+            assertThat(signatures).as("Signed PDF must contain a signature dictionary").isNotEmpty();
+            PDSignature signature = signatures.get(0);
+            assertThat(signature.getFilter()).isEqualTo("Adobe.PPKLite");
+            assertThat(signature.getSubFilter()).isEqualTo("adbe.pkcs7.detached");
+            assertThat(signature.getContents(pdfBytes)).isNotEmpty();
+        }
+    }
+
+    private byte[] buildBlankPdf() throws Exception {
+        try (PDDocument document = new PDDocument(); ByteArrayOutputStream baos = new ByteArrayOutputStream()) {
+            document.addPage(new PDPage());
+            document.save(baos);
+            return baos.toByteArray();
+        }
+    }
+
+    private byte[] buildPdfWithFont() throws Exception {
+        try (PDDocument document = new PDDocument(); ByteArrayOutputStream baos = new ByteArrayOutputStream()) {
+            PDPage page = new PDPage();
+            document.addPage(page);
+            try (PDPageContentStream cs = new PDPageContentStream(document, page)) {
+                cs.beginText();
+                cs.setFont(new PDType1Font(Standard14Fonts.FontName.HELVETICA), 12f);
+                cs.newLineAtOffset(50, 750);
+                cs.showText("Test-Rechnung");
+                cs.endText();
+            }
+            document.save(baos);
+            return baos.toByteArray();
+        }
+    }
+
+    private byte[] generateKeystore(String alias, String password) {
+        try {
+            KeyPairGenerator kpg = KeyPairGenerator.getInstance("RSA");
+            kpg.initialize(2048);
+            KeyPair keyPair = kpg.generateKeyPair();
+
+            X500Name subject = new X500Name("CN=Votianlt Test " + alias + ",O=Votianlt,C=DE");
+            BigInteger serial = BigInteger.valueOf(System.nanoTime());
+            Date notBefore = Date.from(Instant.now().minus(1, ChronoUnit.DAYS));
+            Date notAfter = Date.from(Instant.now().plus(365, ChronoUnit.DAYS));
+
+            JcaX509v3CertificateBuilder certBuilder = new JcaX509v3CertificateBuilder(subject, serial, notBefore,
+                    notAfter, subject, keyPair.getPublic());
+            ContentSigner signer = new JcaContentSignerBuilder("SHA256withRSA").setProvider("BC")
+                    .build(keyPair.getPrivate());
+            X509Certificate certificate = new JcaX509CertificateConverter().setProvider("BC")
+                    .getCertificate(certBuilder.build(signer));
+
+            KeyStore keystore = KeyStore.getInstance("PKCS12");
+            keystore.load(null, null);
+            keystore.setKeyEntry(alias, keyPair.getPrivate(), password.toCharArray(),
+                    new Certificate[] { certificate });
+
+            ByteArrayOutputStream baos = new ByteArrayOutputStream();
+            keystore.store(baos, password.toCharArray());
+            return baos.toByteArray();
+        } catch (Exception ex) {
+            throw new IllegalStateException("Test-Keystore konnte nicht erzeugt werden: " + ex.getMessage(), ex);
+        }
+    }
+
+    private CustomerInvoice sampleInvoice() {
+        CustomerInvoice invoice = new CustomerInvoice();
+        invoice.setUserId(USER_ID);
+        invoice.setInvoiceNumber("R-2026-0001");
+        invoice.setInvoiceDate(LocalDate.now());
+        invoice.setDeliveryDate(LocalDate.now());
+        invoice.setSenderName("Votianlt Test GmbH");
+        invoice.setSenderAddress("Teststraße 1");
+        invoice.setSenderPostcode("12345");
+        invoice.setSenderCity("Berlin");
+        invoice.setSenderCountry("DE");
+        invoice.setRecipientName("Empfänger AG");
+        invoice.setRecipientAddress("Kundenweg 2");
+        invoice.setRecipientPostcode("54321");
+        invoice.setRecipientCity("Hamburg");
+        invoice.setRecipientCountry("DE");
+        invoice.setDescription("Beratungsleistung");
+        invoice.setVatRate(new BigDecimal("0.19"));
+        invoice.setNetAmount(new BigDecimal("100.00"));
+        invoice.setVatAmount(new BigDecimal("19.00"));
+        invoice.setTotalAmount(new BigDecimal("119.00"));
+        CustomerInvoiceItem item = new CustomerInvoiceItem(BigDecimal.ONE, "h", "Beratung", new BigDecimal("100.00"),
+                new BigDecimal("0.19"));
+        invoice.setItems(List.of(item));
+        return invoice;
+    }
+}

backend/src/test/java/de/assecutor/votianlt/service/InvoiceComplianceValidatorTest.java

@@ -0,0 +1,304 @@
+package de.assecutor.votianlt.service;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.assertj.core.api.Assertions.assertThatThrownBy;
+import static org.assertj.core.api.Assertions.catchThrowableOfType;
+
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.CustomerInvoiceItem;
+import de.assecutor.votianlt.model.invoices.InvoiceType;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.util.ArrayList;
+import java.util.List;
+
+/**
+ * Pflichtangaben-Validierung nach § 14 UStG. Jeder Test mutiert exakt eine
+ * Eigenschaft der Referenzrechnung — so bleibt sichtbar, welche Regel gerade
+ * geprüft wird, und die Tests fungieren gleichzeitig als ausführbare
+ * Spezifikation.
+ */
+class InvoiceComplianceValidatorTest {
+
+    private InvoiceComplianceValidator validator;
+
+    @BeforeEach
+    void setUp() {
+        validator = new InvoiceComplianceValidator();
+    }
+
+    @Test
+    void acceptsCompleteInvoice() {
+        CustomerInvoice invoice = validInvoice();
+        validator.validateForIssuance(invoice);
+    }
+
+    @Test
+    void rejectsMissingInvoiceNumber() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setInvoiceNumber("   ");
+        assertSingleViolation(invoice, "Rechnungsnummer fehlt");
+    }
+
+    @Test
+    void rejectsMissingInvoiceDate() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setInvoiceDate(null);
+        assertSingleViolation(invoice, "Rechnungsdatum");
+    }
+
+    @Test
+    void rejectsMissingDeliveryDate() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setDeliveryDate(null);
+        assertSingleViolation(invoice, "Leistungsdatum");
+    }
+
+    @Test
+    void rejectsMissingSenderName() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setSenderName(null);
+        assertSingleViolation(invoice, "Name des Leistenden");
+    }
+
+    @Test
+    void rejectsIncompleteSenderAddress() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setSenderPostcode("");
+        assertSingleViolation(invoice, "Anschrift des Leistenden");
+    }
+
+    @Test
+    void rejectsMissingSenderTaxIdentification() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setSenderTaxNumber(null);
+        invoice.setSenderVatId(null);
+        assertSingleViolation(invoice, "Steuernummer oder USt-IdNr");
+    }
+
+    @Test
+    void acceptsSenderWithOnlyTaxNumber() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setSenderVatId(null);
+        validator.validateForIssuance(invoice);
+    }
+
+    @Test
+    void acceptsSenderWithOnlyVatId() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setSenderTaxNumber(null);
+        validator.validateForIssuance(invoice);
+    }
+
+    @Test
+    void rejectsMissingRecipientName() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setRecipientName(null);
+        assertSingleViolation(invoice, "Name des Leistungsempfängers");
+    }
+
+    @Test
+    void rejectsIncompleteRecipientAddress() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setRecipientCity(null);
+        assertSingleViolation(invoice, "Anschrift des Leistungsempfängers");
+    }
+
+    @Test
+    void rejectsEmptyItems() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setItems(new ArrayList<>());
+        assertSingleViolation(invoice, "Keine Positionen erfasst");
+    }
+
+    @Test
+    void rejectsItemWithoutDescription() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.getItems().get(0).setDescription("");
+        assertSingleViolation(invoice, "Bezeichnung der Leistung fehlt");
+    }
+
+    @Test
+    void rejectsItemWithZeroQuantity() {
+        CustomerInvoice invoice = validInvoice();
+        CustomerInvoiceItem item = invoice.getItems().get(0);
+        item.setQuantity(BigDecimal.ZERO);
+        // Zwingt netTotal = 0, damit nur die Mengenregel anschlägt und nicht zusätzlich
+        // die Konsistenzprüfung der Summen.
+        item.setNetTotal(BigDecimal.ZERO);
+        invoice.setNetAmount(BigDecimal.ZERO);
+        invoice.setVatAmount(BigDecimal.ZERO);
+        invoice.setTotalAmount(BigDecimal.ZERO);
+        // VAT-Hinweis muss bei 0 % aber gesetzt sein, sonst lösen wir zwei Verstöße aus.
+        invoice.setVatRate(new BigDecimal("0.19"));
+        assertSingleViolation(invoice, "Menge muss größer 0");
+    }
+
+    @Test
+    void rejectsItemWithNegativeUnitPrice() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.getItems().get(0).setUnitPrice(new BigDecimal("-5.00"));
+        InvoiceComplianceException ex = catchThrowableOfType(
+                () -> validator.validateForIssuance(invoice), InvoiceComplianceException.class);
+        assertThat(ex).isNotNull();
+        assertThat(ex.getViolations()).anyMatch(v -> v.contains("Einzelpreis"));
+    }
+
+    @Test
+    void rejectsInconsistentTotals() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setTotalAmount(new BigDecimal("999.99"));
+        InvoiceComplianceException ex = catchThrowableOfType(
+                () -> validator.validateForIssuance(invoice), InvoiceComplianceException.class);
+        assertThat(ex).isNotNull();
+        assertThat(ex.getViolations()).anyMatch(v -> v.contains("Bruttobetrag passt nicht"));
+    }
+
+    @Test
+    void rejectsItemSumMismatchingNet() {
+        CustomerInvoice invoice = validInvoice();
+        // Items summieren sich weiterhin auf 100.00, aber das deklarierte Netto wird verstellt.
+        invoice.setNetAmount(new BigDecimal("80.00"));
+        invoice.setVatAmount(new BigDecimal("15.20"));
+        invoice.setTotalAmount(new BigDecimal("95.20"));
+        InvoiceComplianceException ex = catchThrowableOfType(
+                () -> validator.validateForIssuance(invoice), InvoiceComplianceException.class);
+        assertThat(ex).isNotNull();
+        assertThat(ex.getViolations()).anyMatch(v -> v.contains("Summe der Positionen"));
+    }
+
+    @Test
+    void rejectsMissingVatRate() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setVatRate(null);
+        assertSingleViolation(invoice, "Steuersatz fehlt");
+    }
+
+    @Test
+    void rejectsZeroVatWithoutLegalNotice() {
+        CustomerInvoice invoice = zeroVatInvoice();
+        invoice.setReverseChargeNote(null);
+        invoice.setLegalNotes(null);
+        assertSingleViolation(invoice, "Bei 0 % USt ist ein rechtlicher Hinweis erforderlich");
+    }
+
+    @Test
+    void acceptsZeroVatWithReverseChargeNote() {
+        CustomerInvoice invoice = zeroVatInvoice();
+        invoice.setReverseChargeNote("Steuerschuldnerschaft des Leistungsempfängers (§ 13b UStG).");
+        invoice.setLegalNotes(null);
+        validator.validateForIssuance(invoice);
+    }
+
+    @Test
+    void acceptsZeroVatWithLegalNotes() {
+        CustomerInvoice invoice = zeroVatInvoice();
+        invoice.setReverseChargeNote(null);
+        invoice.setLegalNotes("Kleinunternehmer im Sinne des § 19 Abs. 1 UStG — keine Umsatzsteuer ausgewiesen.");
+        validator.validateForIssuance(invoice);
+    }
+
+    @Test
+    void rejectsMismatchingVatAmountForNonZeroRate() {
+        CustomerInvoice invoice = validInvoice();
+        // Erwartet wären 19,00 € — wir tragen 25,00 € ein.
+        invoice.setVatAmount(new BigDecimal("25.00"));
+        invoice.setTotalAmount(new BigDecimal("125.00"));
+        InvoiceComplianceException ex = catchThrowableOfType(
+                () -> validator.validateForIssuance(invoice), InvoiceComplianceException.class);
+        assertThat(ex).isNotNull();
+        assertThat(ex.getViolations()).anyMatch(v -> v.contains("Steuerbetrag"));
+    }
+
+    @Test
+    void collectsAllViolationsInOnePass() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setInvoiceNumber(null);
+        invoice.setSenderName(null);
+        invoice.setItems(new ArrayList<>());
+        InvoiceComplianceException ex = catchThrowableOfType(
+                () -> validator.validateForIssuance(invoice), InvoiceComplianceException.class);
+        assertThat(ex).isNotNull();
+        assertThat(ex.getViolations())
+                .as("Validator soll alle Verstöße sammeln, nicht beim ersten abbrechen")
+                .hasSizeGreaterThanOrEqualTo(3);
+    }
+
+    @Test
+    void cancellationIsNotValidatedHere() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setType(InvoiceType.CANCELLATION);
+        invoice.setItems(new ArrayList<>()); // wäre für reguläre Rechnung ein Fehler
+        validator.validateForIssuance(invoice);
+    }
+
+    @Test
+    void correctionIsNotValidatedHere() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setType(InvoiceType.CORRECTION);
+        invoice.setSenderName(null); // wäre für reguläre Rechnung ein Fehler
+        validator.validateForIssuance(invoice);
+    }
+
+    @Test
+    void nullInvoiceIsRejectedDirectly() {
+        assertThatThrownBy(() -> validator.validateForIssuance(null))
+                .isInstanceOf(IllegalArgumentException.class);
+    }
+
+    private void assertSingleViolation(CustomerInvoice invoice, String fragment) {
+        InvoiceComplianceException ex = catchThrowableOfType(
+                () -> validator.validateForIssuance(invoice), InvoiceComplianceException.class);
+        assertThat(ex).as("erwartete InvoiceComplianceException").isNotNull();
+        assertThat(ex.getViolations())
+                .as("Verstoß mit Fragment '%s' erwartet, war: %s", fragment, ex.getViolations())
+                .anyMatch(v -> v.contains(fragment));
+    }
+
+    private CustomerInvoice validInvoice() {
+        CustomerInvoice invoice = new CustomerInvoice();
+        invoice.setType(InvoiceType.INVOICE);
+        invoice.setInvoiceNumber("R-2026-0001");
+        invoice.setInvoiceDate(LocalDate.of(2026, 5, 3));
+        invoice.setDeliveryDate(LocalDate.of(2026, 5, 3));
+
+        invoice.setSenderName("Votianlt Test GmbH");
+        invoice.setSenderAddress("Teststraße 1");
+        invoice.setSenderPostcode("12345");
+        invoice.setSenderCity("Berlin");
+        invoice.setSenderCountry("DE");
+        invoice.setSenderTaxNumber("12/345/67890");
+        invoice.setSenderVatId("DE123456789");
+
+        invoice.setRecipientName("Empfänger AG");
+        invoice.setRecipientAddress("Kundenweg 2");
+        invoice.setRecipientPostcode("54321");
+        invoice.setRecipientCity("Hamburg");
+        invoice.setRecipientCountry("DE");
+
+        CustomerInvoiceItem item = new CustomerInvoiceItem(BigDecimal.ONE, "h", "Beratung",
+                new BigDecimal("100.00"), new BigDecimal("0.19"));
+        invoice.setItems(new ArrayList<>(List.of(item)));
+
+        invoice.setNetAmount(new BigDecimal("100.00"));
+        invoice.setVatRate(new BigDecimal("0.19"));
+        invoice.setVatAmount(new BigDecimal("19.00"));
+        invoice.setTotalAmount(new BigDecimal("119.00"));
+        return invoice;
+    }
+
+    private CustomerInvoice zeroVatInvoice() {
+        CustomerInvoice invoice = validInvoice();
+        invoice.setVatRate(BigDecimal.ZERO);
+        invoice.setVatAmount(BigDecimal.ZERO);
+        invoice.setTotalAmount(invoice.getNetAmount());
+        CustomerInvoiceItem item = invoice.getItems().get(0);
+        item.setVatRate(BigDecimal.ZERO);
+        item.setVatAmount(BigDecimal.ZERO);
+        item.setGrossTotal(item.getNetTotal());
+        return invoice;
+    }
+}

backend/src/test/java/de/assecutor/votianlt/service/InvoiceNumberAuditServiceTest.java

@@ -0,0 +1,171 @@
+package de.assecutor.votianlt.service;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.assertj.core.api.Assertions.assertThatThrownBy;
+import static org.mockito.ArgumentMatchers.any;
+import static org.mockito.Mockito.never;
+import static org.mockito.Mockito.verify;
+import static org.mockito.Mockito.when;
+
+import de.assecutor.votianlt.model.invoices.CustomerInvoice;
+import de.assecutor.votianlt.model.invoices.InvoiceNumberReservation;
+import de.assecutor.votianlt.model.invoices.InvoiceNumberReservationStatus;
+import de.assecutor.votianlt.repository.InvoiceNumberReservationRepository;
+import org.bson.types.ObjectId;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.ArgumentCaptor;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+import java.util.List;
+import java.util.Optional;
+
+@ExtendWith(MockitoExtension.class)
+class InvoiceNumberAuditServiceTest {
+
+    @Mock
+    private InvoiceNumberReservationRepository repository;
+
+    private InvoiceNumberAuditService service;
+
+    private final ObjectId userId = new ObjectId();
+
+    @BeforeEach
+    void setUp() {
+        service = new InvoiceNumberAuditService(repository);
+    }
+
+    @Test
+    void markUsedTransitionsExistingReservation() {
+        InvoiceNumberReservation reservation = reservation("R-2026-000010", 10L,
+                InvoiceNumberReservationStatus.RESERVED);
+        when(repository.findByUserIdAndNumber(userId, "R-2026-000010")).thenReturn(Optional.of(reservation));
+        when(repository.save(any(InvoiceNumberReservation.class))).thenAnswer(inv -> inv.getArgument(0));
+
+        CustomerInvoice invoice = invoice("R-2026-000010", "invoice-id-42");
+        service.markUsed(invoice);
+
+        ArgumentCaptor<InvoiceNumberReservation> captor = ArgumentCaptor.forClass(InvoiceNumberReservation.class);
+        verify(repository).save(captor.capture());
+        InvoiceNumberReservation saved = captor.getValue();
+        assertThat(saved.getStatus()).isEqualTo(InvoiceNumberReservationStatus.USED);
+        assertThat(saved.getInvoiceId()).isEqualTo("invoice-id-42");
+        assertThat(saved.getUsedAt()).isNotNull();
+    }
+
+    @Test
+    void markUsedBootstrapsReservationForLegacyInvoiceWithoutPriorReservation() {
+        when(repository.findByUserIdAndNumber(userId, "RE-2024-0007")).thenReturn(Optional.empty());
+        when(repository.save(any(InvoiceNumberReservation.class))).thenAnswer(inv -> inv.getArgument(0));
+
+        service.markUsed(invoice("RE-2024-0007", "legacy-invoice"));
+
+        ArgumentCaptor<InvoiceNumberReservation> captor = ArgumentCaptor.forClass(InvoiceNumberReservation.class);
+        verify(repository).save(captor.capture());
+        InvoiceNumberReservation saved = captor.getValue();
+        assertThat(saved.getStatus()).isEqualTo(InvoiceNumberReservationStatus.USED);
+        assertThat(saved.getNumber()).isEqualTo("RE-2024-0007");
+        assertThat(saved.getSequence()).isEqualTo(7L);
+        assertThat(saved.getReservedBy()).contains("bootstrap");
+    }
+
+    @Test
+    void markUsedSwallowsRepositoryFailures() {
+        when(repository.findByUserIdAndNumber(any(), any())).thenThrow(new RuntimeException("Mongo down"));
+        // Erwartung: keine Exception nach außen — Festschreiben darf an Audit nicht scheitern.
+        service.markUsed(invoice("R-2026-1", "i-1"));
+    }
+
+    @Test
+    void markUsedIgnoresInvoiceWithoutNumberOrUserId() {
+        CustomerInvoice missingNumber = new CustomerInvoice();
+        missingNumber.setUserId(userId.toHexString());
+        service.markUsed(missingNumber);
+
+        CustomerInvoice missingUser = new CustomerInvoice();
+        missingUser.setInvoiceNumber("R-1");
+        service.markUsed(missingUser);
+
+        verify(repository, never()).findByUserIdAndNumber(any(), any());
+        verify(repository, never()).save(any());
+    }
+
+    @Test
+    void markVoidedRequiresReason() {
+        assertThatThrownBy(() -> service.markVoided(userId, "R-1", "  "))
+                .isInstanceOf(IllegalArgumentException.class)
+                .hasMessageContaining("Grund");
+        assertThatThrownBy(() -> service.markVoided(userId, "R-1", null))
+                .isInstanceOf(IllegalArgumentException.class);
+    }
+
+    @Test
+    void markVoidedTransitionsReservedToVoided() {
+        InvoiceNumberReservation reservation = reservation("R-2026-000005", 5L,
+                InvoiceNumberReservationStatus.RESERVED);
+        when(repository.findByUserIdAndNumber(userId, "R-2026-000005")).thenReturn(Optional.of(reservation));
+        when(repository.save(any(InvoiceNumberReservation.class))).thenAnswer(inv -> inv.getArgument(0));
+
+        service.markVoided(userId, "R-2026-000005", "Versehentlich vergeben, Kunde widerrufen");
+
+        ArgumentCaptor<InvoiceNumberReservation> captor = ArgumentCaptor.forClass(InvoiceNumberReservation.class);
+        verify(repository).save(captor.capture());
+        InvoiceNumberReservation saved = captor.getValue();
+        assertThat(saved.getStatus()).isEqualTo(InvoiceNumberReservationStatus.VOIDED);
+        assertThat(saved.getVoidReason()).isEqualTo("Versehentlich vergeben, Kunde widerrufen");
+        assertThat(saved.getVoidedAt()).isNotNull();
+    }
+
+    @Test
+    void markVoidedRefusesToOverwriteUsedReservation() {
+        InvoiceNumberReservation reservation = reservation("R-2026-000005", 5L,
+                InvoiceNumberReservationStatus.USED);
+        when(repository.findByUserIdAndNumber(userId, "R-2026-000005")).thenReturn(Optional.of(reservation));
+
+        assertThatThrownBy(() -> service.markVoided(userId, "R-2026-000005", "Test"))
+                .isInstanceOf(InvoiceLifecycleException.class)
+                .hasMessageContaining("ausgestellten Rechnung");
+    }
+
+    @Test
+    void markVoidedFailsWhenNoReservationFound() {
+        when(repository.findByUserIdAndNumber(userId, "R-NOPE")).thenReturn(Optional.empty());
+
+        assertThatThrownBy(() -> service.markVoided(userId, "R-NOPE", "irrelevant"))
+                .isInstanceOf(InvoiceLifecycleException.class)
+                .hasMessageContaining("Keine Reservierung");
+    }
+
+    @Test
+    void findUnusedReturnsOnlyReservedAndVoided() {
+        when(repository.findByUserIdOrderBySequenceAsc(userId)).thenReturn(List.of(
+                reservation("R-1", 1L, InvoiceNumberReservationStatus.USED),
+                reservation("R-2", 2L, InvoiceNumberReservationStatus.RESERVED),
+                reservation("R-3", 3L, InvoiceNumberReservationStatus.USED),
+                reservation("R-4", 4L, InvoiceNumberReservationStatus.VOIDED)));
+
+        List<InvoiceNumberReservation> unused = service.findUnused(userId);
+
+        assertThat(unused).extracting(InvoiceNumberReservation::getNumber).containsExactly("R-2", "R-4");
+    }
+
+    private CustomerInvoice invoice(String number, String invoiceId) {
+        CustomerInvoice invoice = new CustomerInvoice();
+        invoice.setId(invoiceId);
+        invoice.setInvoiceNumber(number);
+        invoice.setUserId(userId.toHexString());
+        return invoice;
+    }
+
+    private InvoiceNumberReservation reservation(String number, long sequence,
+            InvoiceNumberReservationStatus status) {
+        InvoiceNumberReservation reservation = new InvoiceNumberReservation();
+        reservation.setUserId(userId);
+        reservation.setNumber(number);
+        reservation.setSequence(sequence);
+        reservation.setStatus(status);
+        return reservation;
+    }
+}