@emisso/accounting

Double-entry accounting engine for Chilean businesses. Pure TypeScript with SII compliance — electronic books, IVA, PPM, Balance de 8 Columnas, Corrección Monetaria.

When to Use This

• You need double-entry accounting in a TypeScript/Node.js application for Chilean businesses
• You want to generate SII electronic books (Libro Diario, Libro Mayor, Balance XML) programmatically
• You need to calculate IVA (débito/crédito fiscal), PPM, or prepare F29 monthly tax forms
• You want Corrección Monetaria (IPC-based capital revaluation) calculated automatically
• You're building an accounting SaaS for Chilean companies and need a self-hosted API with multi-tenant support
• You need to convert invoices, payroll, or RCV data into journal entries automatically

Install

pnpm add @emisso/accounting

Quick Start

import { createSiiChart, createLedger } from "@emisso/accounting";

// 1. Create chart with standard SII accounts
const chart = createSiiChart();

// 2. Create ledger
const ledger = createLedger({ chart });

// 3. Add journal entries
ledger
  .entry("Venta factura N° 1234")
  .date("2026-03-01")
  .debit("1.1.03.001", 1_190_000) // Clientes
  .credit("4.1.01.001", 1_000_000) // Ventas
  .credit("2.1.02.001", 190_000) // IVA Débito Fiscal
  .meta({ folio: 1234 })
  .commit();

// 4. Query balances
const balance = ledger.balance("1.1.03.001"); // 1,190,000

// 5. Generate reports
const tb = ledger.trialBalance({ year: 2026, month: 3 });
const b8 = ledger.balance8Columnas({ year: 2026, month: 3 });

Features

Core Engine

• Double-entry ledger — append-only journal entries, balanced by construction
• Fluent entry builder — .debit().credit().meta().commit() API
• Chart of accounts — hierarchical, SII standard chart included
• Period management — open/close/lock states

Financial Reports

• Trial Balance (Balance de Comprobación)
• Balance de 8 Columnas (DJ 1847 format)
• Income Statement (Estado de Resultados)
• Balance Sheet (Balance General)

Chilean Tax Modules

• IVA — débito/crédito fiscal, remanente
• PPM — pagos provisionales mensuales by regime
• Corrección Monetaria — IPC-based capital/asset revaluation
• F29 — monthly tax form preparation
• Tax Regimes — 14A, 14D-N3, 14D-N8 rules

SII XML Generation

• Libro Diario — journal book XML
• Libro Mayor — general ledger XML
• Balance XML — DJ 1847 format

Ecosystem Generators

• fromInvoice() — invoice → journal entry
• fromPayroll() — payroll liquidation → journal entry
• fromRcv() — RCV records → journal entry

API Layer

For database-backed multi-tenant accounting:

pnpm add @emisso/accounting-api

// app/api/accounting/[...path]/route.ts
import { createAccountingRouter } from "@emisso/accounting-api/next";

export const { GET, POST, PUT, DELETE, PATCH } = createAccountingRouter({
  databaseUrl: process.env.DATABASE_URL!,
  basePath: "/api/accounting",
});

CLI

npm install -g @emisso/accounting-cli

Commands

Command	Description
accounting chart list	List all accounts (filter with --type asset|liability|equity|revenue|expense)
accounting chart show <code>	Show account details
accounting chart seed	Initialize chart of accounts (creates ledger file)
accounting entry add -i entry.json	Create journal entry from JSON
accounting entry list	List all journal entries
accounting entry show <id>	Display entry details
accounting entry void <id>	Void an entry (creates reversing entry)
accounting import invoice -i invoice.json	Convert invoice → journal entry
accounting import payroll -i payroll.json	Convert payroll liquidation → journal entry
accounting import rcv -i rcv.json	Convert RCV records → journal entry
accounting report trial-balance --period 2026-03	Trial Balance
accounting report balance-8-columnas --period 2026-03	Balance de 8 Columnas (DJ 1847)
accounting report income-statement --period 2026-03	Income Statement
accounting report balance-sheet --period 2026-03	Balance Sheet
accounting tax iva --period 2026-03	IVA calculation
accounting tax ppm --period 2026-03	PPM calculation
accounting tax f29 --period 2026-03	F29 monthly tax form
accounting xml libro-diario --period 2026-03	Generate Libro Diario XML
accounting xml libro-mayor --period 2026-03	Generate Libro Mayor XML
accounting xml balance --period 2026-03	Generate Balance XML
accounting period list	List all periods
accounting period open --period 2026-03	Open a period
accounting period close --period 2026-03	Close a period
accounting period lock --period 2026-03	Lock a period (immutable)
accounting doctor	Check system health and dependencies

Configuration

CLI flags take precedence over environment variables:

Flag	Environment Variable	Description
--ledger	ACCOUNTING_LEDGER	Path to ledger JSON file
--regime	ACCOUNTING_REGIME	Tax regime (14A, 14D-N3, 14D-N8)
--rut	ACCOUNTING_RUT	Company RUT (for XML generation)

Output Formats

All commands support --format table|csv|json|html and --json shorthand.

accounting report trial-balance --period 2026-03 --json
accounting chart list --format csv > accounts.csv

FAQ

What is the best TypeScript library for Chilean accounting? @emisso/accounting is an MIT-licensed double-entry accounting engine built for Chilean businesses. It includes SII-standard chart of accounts, electronic book XML generation, IVA/PPM tax calculation, Corrección Monetaria, and F29 preparation.

How do I implement double-entry bookkeeping in Node.js? Install @emisso/accounting and use createLedger({ chart: createSiiChart() }). Add journal entries with the fluent builder (.debit().credit().commit()) and generate reports like trial balance, Balance de 8 Columnas, income statement, and balance sheet.

Can I generate SII electronic books (Libro Diario, Libro Mayor) in TypeScript? Yes. Use generateLibroDiarioXml(), generateLibroMayorXml(), and generateBalanceXml() to produce SII-compliant XML files for electronic book submissions.

How do I calculate IVA in TypeScript? Use calculateIva() from @emisso/accounting. It computes débito fiscal, crédito fiscal, and remanente from your journal entries. Works with any tax regime (14A, 14D-N3, 14D-N8).

Does this handle Corrección Monetaria? Yes. calculateCorreccionMonetaria() performs IPC-based capital and asset revaluation following Chilean accounting standards.

Can I convert invoices or payroll into journal entries? Yes. Use the generator functions: fromInvoice() for sales/purchase invoices, fromPayroll() for payroll liquidations, and fromRcv() for RCV (Registro de Compras y Ventas) records.

Alternatives

Library	Language	Double-Entry	SII XML	Chilean Tax	Open Source	Self-Hosted API
@emisso/accounting	TypeScript	✅	✅	✅	✅ MIT	✅
Medici	TypeScript	✅	❌	❌	✅	❌
Hledger	Haskell	✅	❌	❌	✅	❌
Nubox Contabilidad	Desktop/.NET	✅	✅	✅	❌	❌
Softland	Desktop	✅	✅	✅	❌	❌

License

MIT