Open Accounting

🇪🇪 Made in Estonia | Open-source accounting software for modern businesses

⚠️ Development Status

This project is under active development and not yet production-ready. APIs may change, and features may be incomplete. Contributions and feedback welcome!

Start with the documentation index. Current caps and gaps live in Current Product Limits, detailed status and gate evidence live in Development Status, and workflow-level proof lives in Use Case Coverage.

CLI access is available via go run ./cmd/oa. It bootstraps a tenant-scoped API token once and then uses that token for subsequent reads and mutations.

🎮 Demo

For a resettable local demo:

docker-compose up -d db
export DATABASE_URL="postgres://openaccounting:openaccounting@localhost:5432/openaccounting?sslmode=disable"
go run ./cmd/migrate -db "$DATABASE_URL" -path migrations -direction up
DEMOMODE=true DEMORESET_SECRET=test-demo-secret go run ./cmd/api
curl -X POST http://localhost:8080/api/demo/reset -H 'X-Demo-Secret: test-demo-secret'

| Credential | Value | | ------------ | ------------------- | | Email | demo1@example.com | | Password | demo12345 |

What is Open Accounting?

Open Accounting is a self-hosted, multi-tenant accounting platform focused today on Estonian SMB and accountant workflows. The current wedge is accounting, invoicing, recurring billing, payroll, bank import/reconciliation, and KMD/TSD export for self-hosted teams that want source access and tenant isolation.

It is not yet a full SmartAccounts/Merit replacement or a production-hardened embedded accounting platform. Built with modern technologies and focused on Estonian/EU compliance, it provides:

• True Double-Entry Bookkeeping — Immutable journal entries with full audit trail
• Multi-Company Support — One installation serves multiple businesses with complete data isolation
• Role-Based Access — Owner, Admin, Accountant, and Viewer roles with granular permissions
• Accountant Review Queue — Dashboard review surface for overdue invoices, unmatched bank transactions, close status, recent journal activity, and assignment-ready remediation actions, with a cross-tenant portfolio rollup for accountant users
• Estonian Tax Compliance — KMD (VAT) declarations with e-MTA XML export
• Modern Stack — Go backend, SvelteKit frontend, PostgreSQL database

✨ Features

Status note: features listed below exist in the repository. That does not mean each one is production-hardened, accountant-grade, or at full parity with proprietary incumbents.

Core Accounting

| Feature | Description | | -------------------------- | ---------------------------------------------------------------------------------- | | Chart of Accounts | Hierarchical 5-type account structure (Asset, Liability, Equity, Revenue, Expense) | | Journal Entries | Draft → Posted → Void workflow with reversal entries | | Multi-Currency | Support for multiple currencies with exchange rate tracking | | Trial Balance | Real-time balance reports as of any date | | Balance Sheet | Assets, liabilities, and equity statement | | Income Statement | Revenue and expense summary (P&L) | | Consolidated Reporting | Multi-company trial balance, balance sheet, and income statement consolidation | | Report Exports | Export to Excel, CSV, or PDF formats | | VAT Tracking | Date-aware VAT rates for proper EU compliance |

Business Operations

| Feature | Description | | ---------------------- | -------------------------------------------------------------------------------------------- | | Invoicing | Sales and purchase invoices with line items, VAT, CSV import, and manual Estonian e-invoice XML import | | Quotes | Sales quotes with draft/sent/accepted workflow, conversion to orders, and grouped CSV import | | Orders | Order management with quote linking, status tracking, draft invoice conversion, and grouped CSV import | | Contacts | Customer and supplier management | | Payments | Payment recording with invoice allocation | | Expenses | Receipt-backed expense claims with approval, remediation actions, and ledger posting | | PDF Generation | Professional invoice PDFs with customizable branding | | Recurring Invoices | Automated invoice generation on schedule with grouped CSV import |

Fixed Assets

| Feature | Description | | ------------------------ | --------------------------------------------------------------------------------------------------------------------------- | | Asset Tracking | Register, import, and track fixed assets with serial numbers and locations | | Asset Categories | IT Equipment, Office Furniture, Vehicles, Software with depreciation settings | | Depreciation | Straight-line and declining balance methods with configurable useful life | | Asset Lifecycle | Draft → Active → Disposed/Sold/Scrapped status workflow | | Depreciation Entries | Automatic depreciation calculations with audit trail and required linked ledger posting | | Disposal Accounting | Approved disposals can post balanced ledger entries for cost removal, accumulated depreciation, proceeds, gains, and losses |

Banking & Reconciliation

| Feature | Description | | ---------------------- | ------------------------------------------------ | | Bank Accounts | Track multiple bank accounts per company | | Transaction Import | Generic and LHV CSV/camt.053 bank statement import with account and currency checks | | Auto-Matching | Intelligent matching of transactions to payments | | Reconciliation | Full bank reconciliation workflow |

Multi-Tenant & Security

| Feature | Description | | -------------------------- | ----------------------------------------------------------------------------------------------------------------------------------- | | Tenant Isolation | Schema-per-tenant for complete data separation | | User Management | Invite users, assign roles, manage permissions | | JWT and API token auth | Purpose-scoped JWT access/refresh tokens with revocable refresh sessions plus suspend-aware tenant-scoped API tokens for automation | | RBAC | Role-based access control with permission checks | | API Rate Limiting | Token bucket rate limiting with configurable thresholds |

Payroll (Estonian)

| Feature | Description | | ------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | Employee Management | Full employee lifecycle with personal codes | | Estonian Tax Calculations | Income tax, social tax, unemployment insurance | | Funded Pension (II Pillar) | Configurable pension contribution rates | | Payroll Runs | Monthly payroll with draft → approved → paid workflow | | Payslips | Detailed breakdown of earnings and deductions | | TSD Declaration | Annex 1 generation with XML/CSV export for e-MTA, approved tax/support evidence before marking submitted or accepted, plus historical TSD CSV import for migration cutovers | | Historical Payroll Import | CSV import of finalized prior payroll runs and payslips through API, web UI, and CLI | | Historical TSD Import | CSV import of prior TSD declarations and Annex 1 rows through API and CLI | | Leave Balance Import | CSV import of employee leave balances for migration cutovers through API, web UI, and CLI | | Leave Evidence | Approved supporting documents can be required before approving documented leave/absence records | | Migration Preflight | Non-mutating CSV/XML bundle validation for required columns, duplicate identifiers, provider aliases, cross-file references, and guarded execution readiness before cutover imports. See Current Product Limits for remaining migration gaps. |

Estonian Compliance

| Feature | Description | | --------------------- | --------------------------------------------------------------------------- | | KMD Declaration | VAT declaration generation with export for manual filing | | EU VAT OSS Report | Quarterly destination-country and VAT-rate report for non-Estonian EU sales | | TSD Declaration | Payroll tax declaration with XML/CSV export | | e-MTA Export | XML export for manual upload to the Estonian Tax Board | | Estonian Defaults | Pre-configured for Estonian accounting standards |

Plugin Marketplace

| Feature | Description | | --------------------- | ------------------------------------------------------------------------------------------------------------- | | Plugin Registries | Add custom plugin marketplaces (GitHub/GitLab) | | Permission System | Fine-grained permissions with risk levels | | Event Hooks | 27+ events for plugin integration | | Outbound Webhooks | Tenant webhook endpoints with event subscriptions, HMAC signatures, test delivery, and delivery audit history | | UI Slots | Extend dashboard, invoices, and more with safe manifest-declared cards, links, and actions | | Two-Level Control | Instance-wide install, per-tenant enable |

📖 See Plugin Documentation for development guide

🛠 Technology Stack

| Layer | Technology | | ------------- | ----------------------------------------------------------------------- | | Backend | Go 1.26+, Chi router, GORM-backed repositories, pgx/v5 pools | | Frontend | SvelteKit 2, Svelte 5, Vite 7, TypeScript | | i18n | Paraglide-JS (compile-time translations) | | Database | PostgreSQL 16+ | | Auth | JWT access/refresh tokens plus tenant-scoped API tokens | | API Docs | Swagger/OpenAPI | | Testing | Go unit tests, backend integration tests, Vitest, Playwright demo suite | | CI/CD | GitHub Actions | | Container | Docker, Docker Compose |

🚀 Quick Start

Docker (Recommended)

# Clone and start
git clone https://github.com/HMB-research/open-accounting.git
cd open-accounting
docker-compose up -d
Run migrations
docker-compose run --rm migrate
Access the app
API: http://localhost:8080
Frontend: http://localhost:5173
Swagger: http://localhost:8080/swagger/

Local Development

# Prerequisites: Go 1.26+, Node.js 22+, PostgreSQL 16+
Start database
docker-compose up -d db
Set environment
export DATABASE_URL="postgres://openaccounting:openaccounting@localhost:5432/openaccounting?sslmode=disable"
Run migrations
go run ./cmd/migrate -db "$DATABASE_URL" -path migrations -direction up
Start API (terminal 1)
go run ./cmd/api
Start frontend (terminal 2)
cd frontend && bun install && bun run dev

CLI bootstrap

go run ./cmd/oa auth init \
  --base-url http://localhost:8080 \
  --email you@example.com \
  --password 'your-password'
go run ./cmd/oa accounts list go run ./cmd/oa contacts import --file ./contacts.csv go run ./cmd/oa employees import --file ./employees.csv go run ./cmd/oa payments import --file ./payments.csv go run ./cmd/oa recurring-invoices import --file ./recurring-invoices.csv go run ./cmd/oa payroll import-history --file ./payroll-history.csv go run ./cmd/oa payroll import-leave-balances --file ./leave-balances.csv go run ./cmd/oa assets import --file ./assets.csv go run ./cmd/oa cost-centers import --file ./cost-centers.csv go run ./cmd/oa inventory categories import --file ./categories.csv go run ./cmd/oa inventory warehouses import --file ./warehouses.csv go run ./cmd/oa inventory products import --file ./products.csv go run ./cmd/oa inventory stock import --file ./stock.csv go run ./cmd/oa expenses create --merchant "Office Store" --expense-date 2026-05-30 --expense-account-id <expense-account-id> --payment-account-id <cash-account-id> --amount 120.50 go run ./cmd/oa documents upload --entity-type expense --entity-id <expense-id> --file ./receipt.pdf --document-type receipt go run ./cmd/oa documents upload --entity-type banktransaction --entity-id <transaction-id> --file ./evidence.pdf --document-type reconciliationevidence go run ./cmd/oa documents evidence-policy --entity-type banktransaction --entity-id <transaction-id> --document-type reconciliationevidence --require-approved go run ./cmd/oa journal import-opening-balances --file ./opening-balances.csv --entry-date 2026-01-01

More examples are in docs/CLI.md.

📁 Project Structure

open-accounting/
├── cmd/
│   ├── api/              # HTTP API server (main application)
│   ├── migrate/          # Database migration CLI tool
│   └── oa/               # Operator CLI using tenant-scoped API tokens
│
├── internal/
│   ├── accounting/       # Core: accounts, journal entries, reports
│   ├── analytics/        # Dashboard metrics and reporting
│   ├── auth/             # JWT authentication, RBAC, rate limiting
│   ├── banking/          # Bank accounts, transactions, reconciliation
│   ├── contacts/         # Customer and supplier management
│   ├── email/            # Email notifications and templates
│   ├── invoicing/        # Sales and purchase invoices
│   ├── payments/         # Payment recording and allocation
│   ├── payroll/          # Estonian payroll with TSD declarations
│   ├── pdf/              # PDF generation for invoices
│   ├── plugin/           # Plugin marketplace system
│   ├── recurring/        # Recurring invoice automation
│   ├── tax/              # Estonian KMD/VAT compliance
│   └── tenant/           # Multi-tenant management, users, invitations
│
├── migrations/           # SQL database migrations
├── frontend/             # SvelteKit web application
├── docs/                 # Documentation (API, Architecture, Deployment)
└── deploy/               # Deployment configurations

📚 Documentation

| Document | Description | | --------------------------------------------------------------------- | --------------------------------------------------------------------------- | | API Reference | Complete REST API documentation with examples | | Architecture | System design, multi-tenancy, authentication flow | | CLI Guide | API-token bootstrap, token management, and import examples for the oa CLI | | Current Product Limits | Concise current caps and gaps before full product parity | | Use Case Coverage Matrix | Current use-case status, evidence gates, and remaining gaps | | Deployment | Deployment and operations guide | | EMTA Integration | Manual export and blocked automatic e-MTA submission notes | | Plugins | Plugin development and marketplace guide | | E2E Testing | End-to-end testing architecture | | Swagger UI | Interactive API explorer (when server is running) |

⚙️ Configuration

| Variable | Description | Default | | ---------------------------------- | ------------------------------------------------------------------------ | -------------------------------------------- | | DATABASEURL | PostgreSQL connection string | Required_ | | PORT | API server port | 8080 | | APP_ENV | Set to production to enable production config validation | unset | | JWTSECRET | JWT signing key, min 32 chars when APPENV=production | development-only fallback outside production | | ALLOWED_ORIGINS | CORS allowed origins; required in production | local dev origins outside production | | PASSWORDRESETBASE_URL | Frontend reset URL used in password reset emails | unset | | PASSWORDRESETSMTP_* | Global SMTP settings for password reset email delivery | unset | | PASSWORDRESETEXPOSE_TOKEN | Return reset tokens in API responses for local/dev only | false | | SCHEDULER_ENABLED | Enable recurring invoice, recurring journal, invoice reminder, and document retention reminder scheduler jobs | true | | RECURRINGINVOICESCHEDULE | Cron schedule for recurring invoice generation | 0 6 * | | RECURRINGJOURNALENTRY_SCHEDULE | Cron schedule for recurring journal entry generation | 15 6 * | | DOCUMENTRETENTIONREMINDER_SCHEDULE | Cron schedule for document retention reminder delivery | 30 9 * | | DOCUMENTRETENTIONREMINDERHORIZONDAYS | Retention reminder lookahead horizon in days | 30 | | DOCUMENTRETENTIONREMINDERINCLUDEMISSING | Include documents missing retention metadata in reminder digests | true | | DOCUMENTRETENTIONREMINDERMAXATTEMPTS | Retry failed retention reminder delivery attempts before reporting failure | 3 | | DOCUMENTRETENTIONREMINDERESCALATEAFTER_ATTEMPTS | Mark failed retention reminder delivery as escalated after this many attempts | 3 |

🤝 Contributing

We welcome contributions! See CONTRIBUTING.md for guidelines.

# Development workflow
git checkout -b feature/your-feature
make test                    # Run tests
make test-backend-coverage   # Run backend tests and enforce exact backend plus CLI coverage
make lint                    # Check code style
git commit -m "feat: your feature"
git push origin feature/your-feature
Open a Pull Request

Contributors

Contributor attribution is normalized through .mailmap. Use make verify-contributors to verify the canonical contributor list.

🏆 Supporters

A huge thank you to our supporters who help make this project possible!

Sponsors

Become the first sponsor! Support us on GitHub Sponsors or Ko-fi

📄 License

MIT License — see LICENSE for details.

💖 Support

If you find this project useful, consider supporting its development: