Add DATEV accounting adapter boundary

workplans/FIN-WP-0002-client-attribution-and-billing-basis.md

@@ -4,11 +4,11 @@ type: workplan
 title: "Client attribution and billing basis"
 domain: financials
 repo: fin-hub
-status: active
+status: finished
 owner: codex
 topic_slug: financials
 created: "2026-08-10"
-updated: "2026-08-10"
+updated: "2026-08-11"
 related:
   - FIN-WP-0001
   - FIN-WP-0004
@@ -167,7 +167,7 @@ only disclaimer and has no invoice, bookkeeping, or payment behavior.
 
 ```task
 id: FIN-WP-0002-T05
-status: wait
+status: done
 priority: high
 state_hub_task_id: "d30b606f-43c1-4610-875d-c1fe578c412c"
 ```
@@ -178,6 +178,19 @@ retention responsibilities. Candidate products from the gap assessment are
 lexoffice and sevDesk, but selection is an operator/business decision and is
 not required to settle T00–T03.
 
+Completed 2026-08-11: the operator selected DATEV Unternehmen online as the
+authoritative external GoBD bookkeeping and document-retention system. Qonto
+is the preferred complementary invoice workflow and managed DATEV transport
+when DUO lacks or does not conveniently expose a required function. Added a
+provider-neutral, capability-declared adapter contract with DATEV as the
+default, explicit Qonto selection, exact input-schema compatibility, and
+fail-closed migrations. The adapters create incomplete, side-effect-free
+handoff drafts only; legal/tax completion, issuance, delivery, payments, and
+bookkeeping remain authorized external actions. The integration, custody,
+retention, and upgrade controls are recorded in
+`docs/accounting-adapter-boundary.md`. Live provider activation is tracked by
+`FIN-WP-0005`.
+
 ## Acceptance
 
 - [x] Repository scope explicitly allows the reporting and export boundary.
@@ -188,4 +201,4 @@ not required to settle T00–T03.
 - [x] Shared-infrastructure allocations reconcile to authoritative booked
       costs with assumptions and unattributed residuals visible.
 - [x] The billing-basis export is idempotent and contains no payment execution.
-- [ ] A human records the external invoicing/bookkeeping system decision.
+- [x] A human records the external invoicing/bookkeeping system decision.

workplans/FIN-WP-0005-datev-accounting-adapter-operations.md

@@ -0,0 +1,94 @@
+---
+id: FIN-WP-0005
+type: workplan
+title: "DATEV accounting adapter operations"
+domain: financials
+repo: fin-hub
+status: proposed
+owner: codex
+topic_slug: financials
+created: "2026-08-11"
+updated: "2026-08-11"
+related:
+  - FIN-WP-0002
+state_hub_workstream_id: "1c081ee5-cf39-4868-ac17-48aada6e102b"
+---
+
+# FIN-WP-0005 — DATEV accounting adapter operations
+
+## Goal
+
+Operationalize the provider-neutral accounting handoff selected in
+`FIN-WP-0002`: DATEV Unternehmen online is the bookkeeping and document
+authority, with Qonto as the preferred complementary invoice workflow and
+managed DATEV transport where its capabilities are sufficient.
+
+This workplan does not authorize fin-hub to issue invoices, assign legal
+invoice numbers, execute payments, or perform bookkeeping.
+
+## Confirm operational capabilities and ownership
+
+```task
+id: FIN-WP-0005-T01
+status: todo
+priority: high
+state_hub_task_id: "55cb6ec1-2bd6-4f33-8a4b-7791193c4c09"
+```
+
+With the operator and Steuerbüro, confirm the enabled Qonto plan, DATEV tenant
+and services, customer/tax master-data owner, invoice workflow, document
+retention policy, correction procedure, and required structured fields.
+Record which capabilities use Qonto's managed DATEV services and which require
+a direct DATEV integration. Route credentials only after this selection.
+
+## Implement the selected transport
+
+```task
+id: FIN-WP-0005-T02
+status: wait
+priority: high
+state_hub_task_id: "e2400fb4-ff8e-4336-9702-60d0c2e254b3"
+```
+
+After T01, implement the authorized transport behind the existing adapter
+contract. Prefer the managed Qonto-to-DATEV route when it preserves the full
+required record; otherwise use the approved DATEV API/export surface. Keep
+authentication and network side effects outside pure payload preparation.
+
+## Validate legal and bookkeeping completion
+
+```task
+id: FIN-WP-0005-T03
+status: wait
+priority: high
+state_hub_task_id: "16865fc6-5e6e-46cd-9ed1-109fa0eeb8e7"
+```
+
+In a non-production tenant, demonstrate customer and tax completion, legal
+invoice numbering and issuance by the authorized external system, document
+arrival in DUO, bookkeeping visibility, exception handling, and correction or
+cancellation flow. Do not treat transport acceptance as bookkeeping proof.
+
+## Certify upgrades and rollback
+
+```task
+id: FIN-WP-0005-T04
+status: wait
+priority: medium
+state_hub_task_id: "e372997a-a5a2-4c02-a6f4-50ea34add067"
+```
+
+Golden-test and dual-run the selected adapter against the same stable billing
+basis IDs. Reconcile counts, amounts, currencies, exceptions, and evidence
+references; record provider and adapter versions, cutover approval, monitoring,
+and rollback procedure.
+
+## Acceptance
+
+- [ ] The Steuerbüro and operator have accepted the responsibility matrix and
+      selected transport.
+- [ ] Provider credentials are routed through their proper custodian and are
+      absent from Git, artifacts, and logs.
+- [ ] A non-production end-to-end transfer is reconciled in DATEV.
+- [ ] Issuance, payments, and bookkeeping remain outside fin-hub.
+- [ ] Upgrade, breaking-migration, monitoring, and rollback controls are tested.