Accounting export (accounting_export)

Optional, removable module that exports billing data for the clinic's accountant (gestoría). Issue #73.

What it does

Generates a downloadable ZIP for a chosen period (facturas.csv + cobros.csv) so an admin can hand bookkeeping data to their accountant without copy-pasting from the UI.

Scope decisions

• Invoice-centric, not a payment ledger. Only issued invoices and the payments allocated to them are exported. The raw Payment table and the paid-vs-invoiced diff are never surfaced — this honours the off-books boundary documented in ADR 0010.
• CSV only (phase 1). Stdlib csv + zipfile, zero new dependencies. XLSX, ContaPlus/A3CON diary entries and per-invoice FacturaE are follow-ups.
• Stateless. No models, no export history. Carries an empty isolated Alembic branch (no-op) only to satisfy the removable-branch invariant; uninstall never touches the schema.

API

Mounted at /api/v1/accounting_export/.

Method	Path	Permission	Returns
GET	/preview	accounting_export.export.read	Counts, totals, 10-row sample
GET	/run	accounting_export.export.run	ZIP (facturas.csv + cobros.csv)

Query params: date_from, date_to (ISO dates), status (repeatable, whitelisted to non-draft), and on /run a separator of , or ; (; → comma decimals + UTF-8 BOM for Excel-ES).

Columns

facturas.csv: numero, serie, fecha_emision, cliente, nif, base, tipo_iva, cuota_iva, total, estado. base is subtotal - total_discount; tipo_iva is the single item rate or varios when mixed.

cobros.csv: fecha_pago, factura, importe, metodo, referencia (one row per invoice↔payment allocation).

Dependencies

depends = ["billing", "payments"]. Reads only via InvoiceService.list_for_export — no model imports, no FKs, no own tables.

Permissions

export.read, export.run. Admin-only by default.

Verifactu

Out of scope. Verifactu is itself optional and can't be a hard dependency. If an "AEAT state" column is ever wanted it can be read from Invoice.compliance_data['ES'] (a billing-owned field) without adding a dependency.