Scanix · berolinux · Sep 27, 2026
diff --git a/app/Domains/Accounting/Services/CurrencyConversionService.php b/app/Domains/Accounting/Services/CurrencyConversionService.php
@@ -0,0 +1,80 @@
+<?php
+
+namespace App\Domains\Accounting\Services;
+
+use App\Domains\Accounting\Models\ExchangeRate;
+use App\Support\Money;
+use DomainException;
+
+/**
+ * Converts a document amount into the organization's ledger currency.
+ *
+ * The ledger itself is single-currency. A foreign invoice must not be
+ * posted as if its amount were already in that currency.
+ */
+class CurrencyConversionService
+{
+    /**
+     * @return array{amount: numeric-string, rate: numeric-string}
+     */
+    public function convert(string $organizationId, string $from, string $to, string $amount, string $date): array
+    {
+        $rate = $this->rate($organizationId, $from, $to, $date);
+
+        return [
+            'amount' => Money::round(bcmul($amount, $rate, 8)),
+            'rate' => $rate,
+        ];
+    }
+
+    /**
+     * Units of $to per 1 unit of $from, using the newest rate on or before $date.
+     *
+     * @return numeric-string
+     */
+    public function rate(string $organizationId, string $from, string $to, string $date): string
+    {
+        $from = strtoupper($from);
+        $to = strtoupper($to);
+
+        if ($from === $to) {
+            return '1.00000000';
+        }
+
+        $direct = $this->lookup($organizationId, $from, $to, $date);
+        if ($direct !== null) {
+            return $this->normalizeRate((string) $direct);
+        }
+
+        $inverse = $this->lookup($organizationId, $to, $from, $date);
+        if ($inverse !== null && bccomp((string) $inverse, '0', 8) !== 0) {
+            return bcdiv('1', (string) $inverse, 8);
+        }
+
+        throw new DomainException(
+            "Cannot book {$from} into the {$to} ledger without an exchange rate on or before {$date}. Add one under Accounting → Exchange rates (fetch ECB rates, or enter EUR → {$to})."
+        );
+    }
+
+    private function lookup(string $organizationId, string $from, string $to, string $date): ?string
+    {
+        $rate = ExchangeRate::query()
+            ->where('organization_id', $organizationId)
+            ->where('currency_from', $from)
+            ->where('currency_to', $to)
+            ->whereDate('date', '<=', $date)
+            ->orderByDesc('date')
+            ->orderByDesc('id')
+            ->value('rate');
+
+        return $rate === null ? null : (string) $rate;
+    }
+
+    /**
+     * @return numeric-string
+     */
+    private function normalizeRate(string $rate): string
+    {
+        return bcadd($rate, '0', 8);
+    }
+}
diff --git a/app/Domains/Expenses/Services/ExpenseService.php b/app/Domains/Expenses/Services/ExpenseService.php
@@ -8,6 +8,7 @@
 use App\Domains\Accounting\Enums\VatEntryType;
 use App\Domains\Accounting\Models\JournalEntry;
 use App\Domains\Accounting\Models\VatEntry;
+use App\Domains\Accounting\Services\CurrencyConversionService;
 use App\Domains\Accounting\Services\LedgerQueryService;
 use App\Domains\Accounting\Services\LedgerService;
 use App\Domains\Expenses\DTOs\RecordExpensePaymentData;
@@ -31,6 +32,7 @@ class ExpenseService
     public function __construct(
         private LedgerService $ledgerService,
         private LedgerQueryService $ledgerQuery,
+        private CurrencyConversionService $currencies,
     ) {}
 
     /**
@@ -59,8 +61,19 @@ public function postToLedger(Expense $expense, RecordExpensePaymentData $data, b
             $expenseAccount = $this->ledgerQuery->resolveAccount($orgId, $data->expenseAccountCode);
             $bankAccount = $this->ledgerQuery->resolveAccount($orgId, $bankAccountCode);
 
-            $netAmount = $data->amount;
-            $vatAmount = (string) ($expense->vat_amount ?? '0');
+            $expense->loadMissing('organization');
+            $ledgerCurrency = strtoupper((string) ($expense->organization->currency ?: 'CHF'));
+            $documentCurrency = strtoupper((string) ($expense->currency ?: $ledgerCurrency));
+            $rate = $this->currencies->rate(
+                $orgId,
+                $documentCurrency,
+                $ledgerCurrency,
+                $expense->date->toDateString(),
+            );
+            $toLedger = fn (string $amount): string => Money::round(bcmul($amount, $rate, 8));
+
+            $netAmount = $toLedger((string) $data->amount);
+            $vatAmount = $toLedger((string) ($expense->vat_amount ?? '0'));
             $hasVat = $expense->vat_rate_id && Money::isPositive($vatAmount);
             $grossAmount = $hasVat ? Money::add($netAmount, $vatAmount) : $netAmount;
 

diff --git a/app/Domains/Invoicing/Services/InvoiceAccountingService.php b/app/Domains/Invoicing/Services/InvoiceAccountingService.php
@@ -7,6 +7,7 @@
 use App\Domains\Accounting\DTOs\JournalLineData;
 use App\Domains\Accounting\Enums\VatEntryType;
 use App\Domains\Accounting\Models\VatEntry;
+use App\Domains\Accounting\Services\CurrencyConversionService;
 use App\Domains\Accounting\Services\LedgerQueryService;
 use App\Domains\Accounting\Services\LedgerService;
 use App\Domains\Accounting\Services\VatPeriodLockService;
@@ -33,6 +34,7 @@ public function __construct(
         private LedgerService $ledgerService,
         private LedgerQueryService $ledgerQuery,
         private VatPeriodLockService $vatPeriodLocks,
+        private CurrencyConversionService $currencies,
     ) {}
 
     /**
@@ -54,33 +56,33 @@ public function postToLedger(Invoice $invoice): Invoice
     {
         return DB::transaction(function () use ($invoice) {
             $orgId = $invoice->organization_id;
-            $invoice->load('lines.vatRate');
+            $invoice->load('lines.vatRate', 'organization');
 
             $isCreditNote = $invoice->type === InvoiceType::CreditNote;
+            $ledgerCurrency = strtoupper((string) ($invoice->organization->currency ?: 'CHF'));
+            $documentCurrency = strtoupper((string) ($invoice->currency ?: $ledgerCurrency));
+            $rate = $this->currencies->rate(
+                $orgId,
+                $documentCurrency,
+                $ledgerCurrency,
+                $invoice->issue_date->toDateString(),
+            );
+            $toLedger = fn (string $amount): string => Money::round(bcmul($amount, $rate, 8));
 
             $ar = $this->ledgerQuery->resolveAccount($orgId, AccountCode::ACCOUNTS_RECEIVABLE);
             $revenue = $this->ledgerQuery->resolveAccount($orgId, AccountCode::REVENUE);
 
             $lines = [];
 
-            // For credit notes, amounts are negative — use absolute values and swap debit/credit
-            $invoiceTotal = $isCreditNote
-                ? Money::absoluteAmount((string) $invoice->total)
-                : (string) $invoice->total;
-
-            // AR line: Debit for invoice, Credit for credit note
-            $lines[] = new JournalLineData(
-                accountId: (string) $ar->id,
-                debit: $isCreditNote ? '0' : $invoiceTotal,
-                credit: $isCreditNote ? $invoiceTotal : '0',
-                description: 'Accounts Receivable',
-            );
-
-            // Group invoice lines by VAT rate to create separate revenue + VAT entries
+            // Group invoice lines by VAT rate to create separate revenue + VAT entries.
+            // The receivable is the sum of those converted lines so rounding cannot
+            // leave the entry unbalanced.
             $groupedByVat = $invoice->lines->groupBy(fn ($line) => $line->vat_rate_id ?? 'none');
 
             foreach ($groupedByVat as $vatRateId => $invoiceLines) {
                 ['netAmount' => $netAmount, 'vatAmount' => $vatAmount] = $this->calculateGroupTotals($invoiceLines);
+                $netAmount = $toLedger($netAmount);
+                $vatAmount = $toLedger($vatAmount);
 
                 // Revenue line: Credit for invoice, Debit for credit note
                 if (Money::isPositive($netAmount)) {
@@ -108,11 +110,25 @@ public function postToLedger(Invoice $invoice): Invoice
                 }
             }
 
+            $invoiceTotal = '0';
+            foreach (array_slice($lines, 0) as $line) {
+                $invoiceTotal = Money::add($invoiceTotal, $isCreditNote ? $line->debit : $line->credit);
+            }
+            array_unshift($lines, new JournalLineData(
+                accountId: (string) $ar->id,
+                debit: $isCreditNote ? '0' : $invoiceTotal,
+                credit: $isCreditNote ? $invoiceTotal : '0',
+                description: 'Accounts Receivable',
+            ));
+
             $docType = $isCreditNote ? 'Credit Note' : 'Invoice';
+            $fxNote = $documentCurrency === $ledgerCurrency
+                ? ''
+                : sprintf(' [%s %s @ %s %s]', $invoice->total, $documentCurrency, $rate, $ledgerCurrency);
             $journalEntry = $this->ledgerService->postEntry($orgId, new JournalEntryData(
                 date: $invoice->issue_date->toDateString(),
                 reference: $invoice->number,
-                description: "{$docType} {$invoice->number} — ".($invoice->customer->name ?? 'N/A'),
+                description: "{$docType} {$invoice->number} — ".($invoice->customer->name ?? 'N/A').$fxNote,
                 lines: $lines,
             ));
 
@@ -123,6 +139,8 @@ public function postToLedger(Invoice $invoice): Invoice
                 }
 
                 ['netAmount' => $netAmount, 'vatAmount' => $vatAmount] = $this->calculateGroupTotals($invoiceLines);
+                $netAmount = $toLedger($netAmount);
+                $vatAmount = $toLedger($vatAmount);
 
                 if (Money::isPositive($vatAmount)) {
                     VatEntry::create([
@@ -198,15 +216,30 @@ public function recordPayment(Invoice $invoice, RecordPaymentData $data): Invoic
             $bankAccount = $this->ledgerQuery->resolveAccount($orgId, $bankAccountCode);
             $accountsReceivable = $this->ledgerQuery->resolveAccount($orgId, AccountCode::ACCOUNTS_RECEIVABLE);
 
+            $invoice->loadMissing('organization');
+            $ledgerCurrency = strtoupper((string) ($invoice->organization->currency ?: 'CHF'));
+            $documentCurrency = strtoupper((string) ($invoice->currency ?: $ledgerCurrency));
+            $converted = $this->currencies->convert(
+                $orgId,
+                $documentCurrency,
+                $ledgerCurrency,
+                (string) $data->amount,
+                $invoice->issue_date->toDateString(),
+            );
+            $ledgerAmount = $converted['amount'];
+            $fxNote = $documentCurrency === $ledgerCurrency
+                ? ''
+                : sprintf(' [%s %s @ %s]', $data->amount, $documentCurrency, $converted['rate']);
+
             $paymentRef = $data->reference ?? 'PAY-'.$invoice->number.'-'.($invoice->payments()->count() + 1);
 
             $journalEntry = $this->ledgerService->postEntry($orgId, new JournalEntryData(
                 date: $data->paymentDate,
                 reference: $paymentRef,
-                description: "Payment received for {$invoice->number}",
+                description: "Payment received for {$invoice->number}{$fxNote}",
                 lines: [
-                    new JournalLineData(accountId: (string) $bankAccount->id, debit: $data->amount, credit: '0', description: 'Bank deposit'),
-                    new JournalLineData(accountId: (string) $accountsReceivable->id, debit: '0', credit: $data->amount, description: 'Clear receivable'),
+                    new JournalLineData(accountId: (string) $bankAccount->id, debit: $ledgerAmount, credit: '0', description: 'Bank deposit'),
+                    new JournalLineData(accountId: (string) $accountsReceivable->id, debit: '0', credit: $ledgerAmount, description: 'Clear receivable'),
                 ],
             ));
 

diff --git a/resources/js/Components/Sidebar.vue b/resources/js/Components/Sidebar.vue
@@ -177,7 +177,7 @@ const navigation = computed(() => {
       ...(features.value.consolidation && accountingRoutes.value.consolidation ? [
         { key: 'consolidation', href: '/accounting/consolidation' },
       ] : []),
-      ...(features.value.multi_currency && accountingRoutes.value.exchangeRates ? [
+      ...(accountingRoutes.value.exchangeRates ? [
         { key: 'exchange_rates', href: '/accounting/exchange-rates' },
       ] : []),
       ...(features.value.assets ? [

diff --git a/resources/js/Pages/Invoices/Index.vue b/resources/js/Pages/Invoices/Index.vue
@@ -80,7 +80,7 @@ const columns = computed(() => [
   { key: 'customer', label: t('client'), format: (v) => v?.name ?? '—' },
   { key: 'issue_date', label: t('date'), format: (v) => formatDate(v), sortable: true },
   { key: 'due_date', label: t('due'), format: (v) => formatDate(v), sortable: true },
-  { key: 'total', label: t('total'), class: 'text-right', format: (v) => formatCurrency(v), sortable: true },
+  { key: 'total', label: t('total'), class: 'text-right', format: (v, row) => formatCurrency(v, row.currency || 'CHF'), sortable: true },
   { key: 'status', label: t('status'), sortable: true },
   { key: 'actions', label: '', class: 'text-right w-auto' },
 ])