openaccountants

@openaccountants source repo

865 skills
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Digital Services Tax Matrix · openaccountants
> Use this skill whenever a digital services provider asks about country-level Digital Services Tax (DST) exposure. Trigger on phrases like "DST", "digital services tax", "digital tax", "France DST", "UK DST", "Italy DST", "Spain DST", "Austria DST", "Turkey DST", "India equalisation levy", "Kenya DST", "Canada DST", "DST nexus", "DST scope", "user location attribution", "DST and Pillar One", "DST sunset", or any request to assess whether a service falls within a country's DST. Covers all DSTs in force or proposed as of mid-2025 across 25+ jurisdictions including the Canada DST (in force from 28 June 2024, retroactive to 2022) and India's equalisation levy regime. Maps the scope, rate, threshold, taxable services definition, user-location attribution method, filing/payment mechanics, and Pillar One Amount A interaction.

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France Financial Statements · openaccountants
> Use this skill when preparing, reviewing, or advising on annual financial statements (comptes annuels) for a French company. Trigger on phrases like "comptes annuels", "dépôt des comptes", "greffe", "Plan Comptable Général", "PCG", "bilan", "compte de résultat", "annexe", "commissaire aux comptes", "audit France", "petite entreprise", "micro-entreprise comptable", "liasse fiscale", or any question about preparing and filing statutory accounts under French commercial law. Covers PCG framework, size thresholds, required statements, formats, notes, filing deadlines, and audit requirements.

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Global Cloud Infrastructure · openaccountants
> Pattern library for cloud, infrastructure, and developer tool vendors that appear on bank statements and ledger detail worldwide. Use when classifying an unknown transaction line. Provides the canonical vendor name, common bank statement variations, default Schedule C / category mapping, VAT treatment (B2B reverse charge for most cross-border digital services), and notes on currency, billing cycle, and any sector-specific gotchas. Covers AWS, Azure, GCP, Cloudflare, DigitalOcean, Linode/Akamai, Hetzner, OVHcloud, Vultr, Render, Vercel, Netlify, Fly.io, Railway, Heroku, Backblaze, Wasabi, Datadog, New Relic, PagerDuty, GitHub, GitLab, Sentry, LaunchDarkly, Twilio, SendGrid, Mailgun, Resend, Postmark. Does NOT cover: SaaS productivity tools (see global-productivity-tools), ad platforms (see global-ad-platforms), or payment processors (see global-payment-processors).

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Ifrs3 Business Combinations · openaccountants
> IFRS accounting for business combinations under IFRS 3 (Business Combinations) and the related goodwill impairment guidance in IAS 36 (Impairment of Assets). Covers the acquisition method — identify the acquirer, determine the acquisition date, recognise and measure the identifiable assets acquired, liabilities assumed and any non-controlling interest, and recognise goodwill or a bargain purchase gain — plus consideration transferred and contingent consideration, acquisition-related costs, the measurement period, step acquisitions, recognition exceptions, the definition of a business and the optional concentration test, in-process R&D, and subsequent goodwill impairment testing at the cash-generating-unit level under IAS 36. Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the IFRS edition of the business-combinations topic; see us-gaap-asc805-business-combinations for the US GAAP edition. MUST load alongside financial-reporting-workflow-base.

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International Incorporation · openaccountants
> International company formation and jurisdiction selection guide for solo founders, freelancers, and digital nomads. Use when the user asks about: where to register a company, business jurisdiction selection, Wyoming LLC setup, Delaware LLC, Hong Kong company formation, Singapore Pte Ltd, Estonia e-Residency OÜ, UK Ltd incorporation, Dubai freezone company, offshore company structure, one-person company (一人公司), solo founder incorporation, entity type selection, pass-through vs corporation, company formation costs, annual compliance by jurisdiction, 注册公司, 海外公司, 开公司, 离岸公司, 会社設立, 法人化, incorporating abroad, best country to register a business, cheapest jurisdiction, Stripe Atlas, company for non-US founders, company closure, operating agreement, or any question about choosing where to incorporate an international business.

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Ny Llc Filing Fee It 204 Ll · openaccountants
Tier 2 New York content skill for preparing Form IT-204-LL (Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form) for single-member LLCs disregarded for federal tax purposes whose sole member is a New York full-year resident individual. Covers the flat $25 disregarded-entity filing fee under NY Tax Law §658(c)(1), the "income, gain, loss, or deduction from New York sources" filing trigger, the dormancy exception, the March 15 due date with no extension available, late filing and late payment penalties, and the coordination with the owner's Form IT-201. Does NOT cover multi-member LLCs, LLCs taxed as partnerships or corporations, the gross-receipts-based sliding fee schedule for partnership-taxed LLCs, or LLCs doing business both inside and outside New York — see Section 7. MUST be loaded alongside us-tax-workflow-base v0.2 or later and ny-it-201-resident-return. New York full-year residents with disregarded SMLLCs only.

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Us S Corp Election Decision · openaccountants
Tier 2 content skill for evaluating whether a US sole proprietor or single-member LLC should elect S-corporation status under IRC §1362 via Form 2553. Covers the SE tax savings analysis (salary subject to FICA, distributions not), the reasonable salary requirement under IRC §3121 and IRS audit scrutiny, the break-even analysis where SE tax savings exceed incremental costs, the QBI deduction interaction under §199A (W-2 wages increase QBI limitation room), state-specific disadvantages (California $800 franchise tax + 1.5% S-corp tax, New York City UBT elimination, etc.), the Form 2553 election deadline (March 15 or within 75 days of formation), late election relief under Rev. Proc. 2013-30, payroll processing and Form 1120-S filing costs, and the decision framework for when NOT to elect. Tax year 2025. MUST be loaded alongside us-tax-workflow-base v0.1+. Federal only; state issues flagged but not computed.

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Us Self Employed Retirement · openaccountants
Tier 2 content skill for computing the self-employed retirement contribution deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 SEP-IRA, Solo 401(k), SIMPLE IRA, and traditional/Roth IRA options with SECURE 2.0 super catch-up provisions. Handles the net SE earnings calculation, the 92.35% adjustment, the employer contribution formula (20% effective rate for sole props), employee deferral limits ($23,500), catch-up and super catch-up contributions, the SEP-IRA 25% limit ($70,000 cap), SIMPLE IRA rules, traditional and Roth IRA income limits and deductibility phase-outs, and establishment/contribution deadlines. Consumes Schedule C net profit and SE tax from us-schedule-c-and-se-computation. Feeds QBI computation in us-qbi-deduction. MUST be loaded alongside us-tax-workflow-base v0.1 or later. Federal only. No state tax.

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Belgium Financial Statements · openaccountants
> Use this skill when preparing, reviewing, or advising on annual financial statements (jaarrekening / comptes annuels) for a Belgian company. Trigger on phrases like "jaarrekening", "comptes annuels Belgique", "NBB deposit", "Nationale Bank", "Banque Nationale de Belgique", "BNB", "Belgian GAAP", "Code des sociétés et associations", "WVV", "audit Belgium", "commissaris", "verkort schema", "volledig schema", or any question about preparing and filing statutory accounts under Belgian company law. Covers Belgian GAAP frameworks, size thresholds, required statements, formats, notes, filing deadlines, and audit requirements.

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Customs Duties Workflow Base · openaccountants
> Tier 1 workflow base for customs duty skills. Covers the customs declaration lifecycle from origin determination, HS classification, valuation, preference, special procedures, through to release for free circulation. Workflow architecture only — no country-specific tariff rates or detailed special procedure mechanics. MUST be loaded alongside a country/region customs content skill (EU UCC, US CBP, UK CDS post-Brexit, etc.). Assumes a licensed customs broker, AEO/CTPAT certified party, or in-house customs manager files the declaration. Does NOT cover: CBAM (see cbam-carbon-border-adjustment), import VAT (see country VAT skills), excise duties (see excise-tax-workflow-base), or anti-dumping / countervailing duty investigation procedure (only their tariff effect at point of declaration).

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Fatca Crs Automatic Exchange · openaccountants
> Use this skill whenever a Financial Institution (FI), trustee, or account holder asks about automatic exchange of financial account information. Trigger on phrases like "FATCA", "CRS", "Common Reporting Standard", "automatic exchange of information", "AEOI", "Form W-9", "Form W-8BEN", "Form W-8BEN-E", "self-certification", "Reportable Account", "Reportable Person", "Controlling Person", "passive NFE", "active NFFE", "GIIN", "responsible officer certification", "FATCA 8966", "FBAR", "Form 8938", "DAC2", "CARF", or any question about whether a financial account, entity, or person is reportable for AEOI purposes. Covers the US Foreign Account Tax Compliance Act (FATCA — IRC §1471-1474 and Treasury Regulations §§1.1471-1.1474, intergovernmental agreements Model 1 and Model 2), the OECD Common Reporting Standard (CRS — published 2014, updated 2023 with the Crypto-Asset Reporting Framework / CARF and CRS 2.0 amendments), and the EU's CRS implementation under DAC2 (Council Directive 2014/107/EU).

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Germany Financial Statements · openaccountants
> Use this skill when preparing, reviewing, or advising on annual financial statements (Jahresabschluss) for a German company. Trigger on phrases like "Jahresabschluss", "HGB", "Handelsgesetzbuch", "Bundesanzeiger", "Unternehmensregister", "Offenlegung", "Bilanz", "GuV", "GmbH accounts", "Kapitalgesellschaft", "audit Germany", "Kleinstkapitalgesellschaft", "kleine Kapitalgesellschaft", or any question about preparing and filing statutory accounts under German commercial law. Covers HGB frameworks, size thresholds, required statements, formats, notes, filing deadlines, and audit requirements.

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Netherlands Tax Optimization · openaccountants
> Use this skill whenever asked about reducing tax in the Netherlands, tax planning, saving tax, optimizing tax, allowances, deductions the client might be missing, or any question about legal strategies to minimize income tax liability for self-employed individuals (ZZP'ers/ondernemers) in the Netherlands. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "belasting besparen", "belastingoptimalisatie", "minder belasting betalen", "aftrekposten", "zelfstandigenaftrek". ALWAYS read this skill before advising on any Dutch tax optimization strategy.

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Netherlands Transfer Pricing · openaccountants
> Use this skill whenever asked about Netherlands transfer pricing rules, documentation requirements, or verrekenprijzen compliance. Trigger on phrases like "transfer pricing Netherlands", "Dutch TP documentation", "verrekenprijzen", "master file Netherlands", "local file Netherlands", "CbCR Netherlands", "APA Netherlands", "Article 8b DCITA", "DTA transfer pricing", or any question about intercompany pricing for Dutch entities.

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Permanent Establishment Risk · openaccountants
Use this skill whenever a freelancer or small business has cross-border activity that might create a tax presence (Permanent Establishment / PE) in the client's country. Trigger on phrases like "permanent establishment", "PE risk", "tax presence", "183-day rule", "fixed place of business", "dependent agent", "service PE", "effectively connected income", "do I need to file taxes in my client's country", "working abroad for client", "remote work PE", or any request about whether a freelancer's cross-border activity triggers a filing obligation in another country. This skill contains the OECD model treaty PE definition, country-specific PE thresholds, the 183-day rule, remote work analysis, avoidance strategies, and consequences of PE creation. This is primarily T2/T3 material -- flag for professional review in all but the most straightforward cases. ALWAYS read this skill before advising on any PE-related question.

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Pillar Two Globe Minimum Tax · openaccountants
> Use this skill whenever a multinational enterprise (MNE) group with consolidated revenue at or above EUR 750 million asks about the OECD Pillar Two / GloBE (Global Anti-Base Erosion) 15% global minimum tax. Trigger on phrases like "Pillar Two", "GloBE", "global minimum tax", "15% minimum tax", "IIR", "UTPR", "QDMTT", "domestic top-up tax", "GloBE Information Return", "GIR", "covered taxes", "transitional CbCR safe harbour", "substance-based income exclusion", or any request to assess Pillar Two exposure, compute a top-up tax, or determine which entities in a group are in scope. This skill covers the OECD GloBE Model Rules (December 2021), the Commentary (March 2022) and Administrative Guidance through 2024, plus the EU implementing Directive 2022/2523. It does NOT cover Pillar One (Amount A or Amount B), country-by-country reporting (CbCR) under BEPS Action 13, or US GILTI/CAMT as standalone regimes (but does map their interaction).

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Property Transfer Tax Matrix · openaccountants
> Use this skill whenever a property transaction triggers a tax on the transfer of real estate. Trigger on phrases like "SDLT", "stamp duty land tax", "ADS additional dwelling supplement", "LBTT", "LTT", "Grunderwerbsteuer", "GrESt", "DMTO droits de mutation", "imposta di registro", "ITP impuesto transmisiones patrimoniales", "AJD actos jurídicos documentados", "IVA on new build", "IMT Portugal", "transfer duty South Africa", "land transfer tax Ontario", "Welcome tax Quebec", "ABSD additional buyer's stamp duty", "BSD buyer's stamp duty", "Hong Kong AVD", "stamp duty NSW", "VIC", "QLD", "WA", "foreign buyer surcharge", "vacancy tax", "RETT", or any request to compute property purchase or transfer tax. Maps every major property transfer tax regime including special foreign-buyer surcharges (Canada, Australia, Singapore, NZ), regional variation in Germany (16 Länder), Spain (17 CCAA), Italy (categories of buyer/property), and the UK's four-rate jurisdictional split (England SDLT, Scotland LBTT, Wales LTT,…

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Revolut Business Integration · openaccountants
> Integration skill for Revolut Business statement CSV exports. Activate when the user uploads a Revolut Business CSV, Revolut statement, or mentions Revolut Business transactions.

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Cbam Carbon Border Adjustment · openaccountants
> Use this skill whenever an EU importer (declarant), an indirect customs representative, or a non-EU producer asks about the EU Carbon Border Adjustment Mechanism. Trigger on phrases like "CBAM", "carbon border adjustment", "CBAM certificates", "embedded emissions", "default values", "verified emissions", "CN code 7208", "CN code 28080000", "fertiliser CBAM", "cement CBAM", "aluminium CBAM", "hydrogen CBAM", "electricity CBAM", "iron and steel CBAM", "quarterly CBAM report", "CBAM declarant", "CBAM authorised declarant", or any request to assess CBAM scope, compute embedded emissions, prepare the quarterly report (transitional period) or annual CBAM declaration (definitive period from 2026). Covers Regulation (EU) 2023/956, Implementing Regulation (EU) 2023/1773 (transitional period reporting), the Default Values Implementing Regulation and the Commission's 2025 sectoral guidance.

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Portugal Financial Statements · openaccountants
> Utilize esta skill na preparação, revisão ou aconselhamento sobre demonstrações financeiras anuais de uma sociedade portuguesa. Acione com expressões como "demonstrações financeiras", "IES", "Informação Empresarial Simplificada", "SNC", "NCRF", "NC-PE", "NC-ME", "balanço", "demonstração de resultados", "demonstração de fluxos de caixa", "anexo", "Portal das Finanças", "depósito de contas", "ROC", "revisão legal de contas" ou qualquer questão sobre preparação e depósito de contas estatutárias ao abrigo da lei portuguesa. Abrange o referencial SNC, limiares dimensionais, demonstrações obrigatórias, formatos, anexo, submissão da IES e requisitos de auditoria. Trigger also on: "Portuguese financial statements", "SNC accounts", "IES filing Portugal", "NCRF", "NC-ME microentities", "NC-PE small entities", "balanço", "demonstração de resultados", "Portal das Finanças deposit of accounts", "ROC statutory audit Portugal".

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Shipping Aviation Tonnage Tax · openaccountants
> Use this skill whenever a shipping company, vessel operator, ship owner, ship manager, or aviation lessor / airline asks about sector-specific tax regimes. Trigger on phrases like "tonnage tax", "Greek tonnage tax", "Cyprus tonnage tax", "Malta tonnage tax", "UK tonnage tax", "Norwegian shipping regime", "Dutch tonnage tax", "Singapore MSI", "Hong Kong tonnage tax", "qualifying shipping income", "qualifying ancillary income", "strategic / commercial management test", "EU State Aid Guidelines on State Aid to Maritime Transport", "flag state requirement", "EU/EEA flag minimum", "aviation lessor tax", "Section 110 SPV Ireland", "Cape Town Convention", "Aircraft Lease Securitisation", or any question on shipping or aviation tax/accounting. Maps tonnage tax regimes in 18+ jurisdictions plus aviation lessor regimes (Ireland Section 110, Singapore Aircraft Leasing Scheme). Does NOT cover: vessel registration, ship financing structures, IMO regulatory compliance, or aviation safety regulation.

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South Africa Transfer Pricing · openaccountants
> Use this skill whenever asked about South Africa transfer pricing rules, documentation requirements, or SARS transfer pricing compliance. Trigger on phrases like "transfer pricing South Africa", "SA TP documentation", "SARS transfer pricing", "master file South Africa", "local file South Africa", "CbCR South Africa", "Section 31 ITA", "arm's length South Africa", or any question about intercompany pricing for South African entities.

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Statutory Audit Workflow Base · openaccountants
> Tier 1 workflow base for statutory audit skills. Covers the audit lifecycle — engagement acceptance, risk assessment, audit planning, evidence gathering, fieldwork, opinion formulation, reporting — applied to the International Standards on Auditing (ISA) as issued by the IAASB plus country overlays (US GAAS for public co's, UK FRC ISA(UK), Germany IDW PS, France NEP, Italy ISA-Italia). Workflow architecture only — no engagement-specific procedures, materiality benchmarks, or audit programs. MUST be loaded alongside a content skill that provides the country-specific audit threshold rules, regulator inspection regime, statutory deadlines, and any non-ISA local standards. Assumes a qualified statutory auditor (RA, CPA, CA, Wirtschaftsprüfer, commissaire aux comptes, revisore legale, etc.) signs the audit report. Does NOT cover: internal audit, regulatory audit (banking, insurance prudential), tax audit by tax authority, IT general controls testing methodology, or forensic audit.

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Australia Financial Statements · openaccountants
> Use this skill when preparing, reviewing, or advising on annual financial statements for an Australian company. Trigger on phrases like "ASIC financial report", "AASB", "Australian Accounting Standards", "general purpose financial statements", "special purpose financial statements", "large proprietary company", "small proprietary company", "directors' report Australia", "audit Australia", "Form 388", "Corporations Act 2001 reporting", or any question about preparing and filing statutory accounts under the Corporations Act 2001. Covers AASB frameworks, size thresholds (large/small proprietary), required statements, formats, notes, lodgement deadlines, and audit requirements.

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Ifrs Local Gaap Reconciliation · openaccountants
> Use this skill whenever a preparer or reviewer needs to reconcile financial statements between IFRS Accounting Standards and a local GAAP. Trigger on phrases like "IFRS to US GAAP", "GAAP differences", "IFRS reconciliation", "first-time adoption IFRS 1", "ASC 842 vs IFRS 16", "ASC 606 vs IFRS 15", "ASC 326 CECL vs IFRS 9 ECL", "IAS 12 vs ASC 740", "Indian Ind AS", "Chinese ASBE", "Japanese J-GAAP", "Brazilian CPC", "Italian OIC", "German HGB", "UK FRS 102", "convergence", "EBIT vs operating profit", or any request to identify, quantify, or document a difference between IFRS and a national accounting framework. Covers the major reconciliation differences between IFRS and: US GAAP (ASC), German HGB, UK FRS 102, Italian OIC, French PCG, Indian Ind AS, Chinese ASBE 2006/2014, Japanese J-GAAP, Brazilian CPC (pre/post full IFRS adoption), Canadian ASPE (private enterprises).

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Inheritance Estate Gift Matrix · openaccountants
> Use this skill whenever an executor, donor, donee, or beneficiary asks about inheritance tax (IHT), estate tax, or gift tax across jurisdictions. Trigger on phrases like "inheritance tax", "IHT", "estate tax", "gift tax", "Erbschaftsteuer", "Schenkungsteuer", "droits de succession", "imposta sulle successioni", "impuesto sucesiones donaciones", "ISD", "ISD Spain", "Spanish inheritance tax regional", "IRPH", "Form 706", "Form 709", "DSU", "résidence fiscale du défunt", "EU Succession Regulation 650/2012", "trust deemed UK domicile", "step-up basis", "carryover basis", "agricultural property relief", "business property relief", "spousal exemption", "intercohabitant exemption", or any request to compute inheritance, estate, or gift tax in any jurisdiction. Maps in-force regimes globally with relationship-based rate schedules, exemptions, reliefs, and cross-border situs rules.

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Transfer Pricing Workflow Base · openaccountants
Universal transfer pricing documentation and analysis workflow base that defines the related-party transaction identification, method selection, arm's length analysis, and documentation preparation runbook for all jurisdictions. Contains no jurisdiction-specific content — no local TP thresholds, no penalty regimes, no specific documentation filing portals. This skill MUST be loaded alongside a country-specific transfer pricing skill that provides the local TP rules, documentation requirements, and filing deadlines. This skill alone cannot produce any output.

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Company Formation Workflow Base · openaccountants
Universal company formation and entity selection workflow base that defines the entity comparison, registration checklist, and ongoing compliance runbook for all jurisdictions. Contains no jurisdiction-specific content — no entity type names, no registration fees, no filing portals. This skill MUST be loaded alongside a country-specific formation skill that provides the entity types, registration authorities, and local requirements. This skill alone cannot produce any output.

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Eu Social Security Coordination · openaccountants
> EU social security coordination rules under Regulation (EC) No 883/2004 and Implementing Regulation (EC) No 987/2009. Determines which single EU/EEA/Swiss country's social security legislation applies to a cross-border worker. Use when the user asks about social security for workers active in multiple EU countries, posted workers, A1 certificates, which country to pay social insurance in, multi-state freelancers, or social security coordination between EU member states. Covers posted worker exception, multi-state worker rules, self-employed across borders, simultaneous employment/self-employment, EEA/Switzerland extension, and UK post-Brexit rules under the Trade and Cooperation Agreement.

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Nyc Unincorporated Business Tax · openaccountants
> NYC Unincorporated Business Tax (UBT) for sole proprietors and SMLLCs operating in the five boroughs. Covers the 4% tax rate, $95,000 exemption with phase-out, Form NYC-202, Form NYC-202S (simplified), the IT-219 credit against NYC resident income tax, and estimated UBT payments. Primary source: NYC Admin Code Title 11, Chapter 5.

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Wealth Estate Tax Workflow Base · openaccountants
> Tier 1 workflow base for wealth tax, inheritance / estate tax, gift tax, and property transfer tax skills. Covers asset inventory, valuation, beneficiary / heir identification, exemption / relief analysis, computation, double-tax relief, and filing assembly. Workflow architecture only — no country rate tables. MUST be loaded alongside a content skill — wealth-tax-matrix, inheritance-estate-gift-matrix, property-transfer-tax-matrix, or a country-specific skill. Assumes a credentialed estate planning practitioner (private client lawyer, notary, CPA, EA, or equivalent) reviews and signs off on every output. Does NOT cover: probate procedure, will drafting, trust administration beyond tax mechanics.

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Dac6 Mdr Reportable Arrangements · openaccountants
> Use this skill whenever an intermediary (tax adviser, lawyer, accountant, bank, trust company) or a relevant taxpayer asks about mandatory disclosure of cross-border tax arrangements. Trigger on phrases like "DAC6", "MDR", "mandatory disclosure rules", "reportable cross-border arrangement", "hallmark A1", "hallmark E3", "main benefit test", "MBT", "legal professional privilege", "DAC6 notification", "BZSt reporting", "arrangement reference number", "ARN", "OECD model MDR", "CRS avoidance arrangement", or any request to determine whether an arrangement must be reported under DAC6 (EU Directive 2018/822) or equivalent OECD MDR rules in non-EU jurisdictions. Covers EU Member States, UK MDR (the post-Brexit OECD-aligned regime in SI 2023/38), and the OECD Model Mandatory Disclosure Rules on CRS Avoidance Arrangements and Opaque Offshore Structures (2018).

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Global Marketplaces Banking Fees · openaccountants
> Pattern library for online marketplaces (Etsy, eBay, Amazon Seller, AliExpress, Mercari, Depop, Vinted, Fiverr, Upwork, Toptal, Catalant, Andela, Patreon, Substack, Gumroad, Lemonsqueezy, Beehiiv, Whop) and recurring bank / payment-platform fees (wire fees, currency conversion, FX spreads, ATM fees, monthly account fees, overdraft, returned cheque). Provides bank-statement variations, classification, VAT/GST treatment, marketplace facilitator collection rules (post-Wayfair US states; EU marketplace deemed-supplier; UK platform reporting under DAC7-equivalent), and the 1099-K threshold reduction for US sellers (USD 5,000 for 2024, USD 600 for 2026 per OBBBA confirmation). Does NOT cover: cloud (see global-cloud-infrastructure), productivity SaaS (see global-productivity-tools), ad platforms (see global-ad-platforms), payment processors (see global-payment-processors).

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Netherlands Financial Statements · openaccountants
> Use this skill when preparing, reviewing, or advising on annual financial statements (jaarrekening) for a Dutch company. Trigger on phrases like "jaarrekening", "KvK filing", "Kamer van Koophandel", "BW2 Titel 9", "Dutch GAAP", "RJ richtlijnen", "deponeren", "annual accounts Netherlands", "audit Netherlands", "small BV", "micro BV", or any question about preparing and filing statutory accounts under Dutch law. Covers Dutch GAAP (RJ guidelines), size thresholds, required statements, formats, notes, filing deadlines, and audit requirements.

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Saf T Realtime Ereporting Matrix · openaccountants
> Use this skill whenever a tax preparer, ERP implementer, or e-invoicing project asks about country mandates for SAF-T (Standard Audit File for Tax), real-time invoice reporting, or e-receipt clearance. Trigger on phrases like "SAF-T", "Standard Audit File", "SAF-T Poland", "SAF-T Portugal", "SAF-T Romania", "JPK", "SAF-T Norway", "real-time invoice reporting", "SII Spain", "RTIR Hungary", "KSeF Poland", "SDI Italy", "NF-e Brazil", "CFDI Mexico", "e-Fatura Turkey", "e-fapiao", "Peppol BIS", "ViDA", "DRR digital reporting requirements", "EN 16931", "structured invoice", "XRechnung", "Factur-X", or any request to determine whether a country mandates SAF-T submission or real-time / near-real-time invoice transmission. Maps the mandate scope, file format, transmission method, threshold triggers, deadline, and penalty for 40+ countries.

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Us Schedule C And Se Computation · openaccountants
> Tier 2 content skill for computing Schedule C bottom line, Form 8829 home office (actual method), and Schedule SE self-employment tax for US sole proprietors and single-member LLCs disregarded for federal tax. Covers tax year 2025 with the 2025 Social Security wage base of $176,100, the 92.35% net SE earnings adjustment under IRC 1402(a)(12), the 12.4% OASDI rate, the 2.9% Medicare rate, and the 0.9% Additional Medicare Tax thresholds. Handles Schedule C Lines 1-32, the 280A home office gross income limitation and carryover, Form 8829 indirect expense allocation, the 1402 net SE earnings computation, the optional methods under 1402(a)(15) and 1402(l), the deductible half of SE tax under 164(f), and the at-risk indicators on Line 32. Consumes classified transactions from us-sole-prop-bookkeeping. Defers QBI, retirement, SE health insurance, and quarterly estimated tax to companion skills. MUST be loaded alongside us-tax-workflow-base v0.1+. Federal only.

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Cross Border Invoicing Compliance · openaccountants
> Cross-border invoicing rules — which country's requirements apply, what goes on the invoice, and how to handle e-invoicing mandates. Use when the user asks about: cross-border invoice, invoicing foreign client, reverse charge invoice, multi-currency invoice, self-billing cross-border, credit note cross-border, e-invoicing cross-border, which invoicing rules apply, Article 219a, supplier country invoicing, Italy SDI foreign, India IRN cross-border, Mexico CFDI foreign, invoice retention cross-border, archiving invoices, ECB exchange rate, VAT currency conversion, recipient-created invoice, or any question about the correct format, content, or process for invoices crossing borders.

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Cross Border Payroll Coordination · openaccountants
> Cross-border payroll compliance for companies with employees or contractors in multiple countries. Use when the user asks about: cross-border payroll, remote worker payroll, shadow payroll, hypothetical tax, employer of record, EOR, 183-day rule, economic employer, PE risk from employees, A1 certificate, social security certificate, bilateral social security, posted worker, business traveler tax, contractor vs employee cross-border, misclassification, equity compensation cross-border, RSU cross-border, stock options international, payroll obligations foreign employee, remote worker abroad, digital nomad payroll, cross-border withholding, or any question about payroll compliance when workers cross borders.

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Financial Reporting Workflow Base · openaccountants
> Foundation workflow base for financial-reporting (US GAAP and IFRS) content skills. Contains the universal runbook, the two-layer output contract (reference layer + executable computation layer), the journal-entry format, the dual-standard convention, the AUDIT FLASH POINT marker convention, conservative-default principle, the structured question form, and the universal self-checks. This skill provides workflow architecture only — it contains no standard-specific recognition or measurement content. It MUST be loaded alongside a topic content skill (e.g. us-gaap-asc606-revenue, ifrs15-revenue) that provides the actual recognition, measurement, presentation, and disclosure rules. This base is the foundation every financial-reporting content skill loads on top of.

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Us Self Employed Health Insurance · openaccountants
Tier 2 content skill for computing the self-employed health insurance deduction under IRC §162(l) for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 rules including the 100% deduction for medical, dental, vision, and qualified long-term care premiums, the age-based long-term care premium limits, the net SE earnings limitation, the employer-sponsored plan eligibility bar, the Medicare premium eligibility rules (Parts A voluntary, B, D, Medigap), COBRA continuation premiums, ACA Marketplace interaction with the Premium Tax Credit, the month-by-month coverage calculation, and the Schedule 1 Line 17 reporting position. Consumes Schedule C net profit and SE tax from us-schedule-c-and-se-computation. Feeds QBI computation in us-qbi-deduction. MUST be loaded alongside us-tax-workflow-base v0.1 or later. Federal only. No state tax.

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Corporate Income Tax Workflow Base · openaccountants
> Tier 1 workflow base for corporate income tax skills serving small, medium, and large companies across jurisdictions. Contains the workflow runbook, conservative defaults principle, structured intake form, reviewer-oriented output spec, self-checks, global refusal catalogue, citation discipline, and content skill slot contract. Workflow architecture only — no tax content, no rates, no thresholds, no form line references, no year-specific figures. MUST be loaded alongside at least one content skill that provides actual corporate income tax rules and current-year figures for a specific jurisdiction. Assumes a human reviewer credentialed under the local equivalent of Circular 230 (CPA, CA, CTA, EA, Chartered Tax Advisor, Steuerberater, expert-comptable, commercialista, etc.) reviews and signs off on every output before it reaches the taxpayer or the tax authority.

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Financial Statements Workflow Base · openaccountants
Universal financial statements preparation workflow base that defines the trial balance review, year-end adjustments, income statement and balance sheet preparation, notes to accounts, and filing runbook for all jurisdictions. Contains no jurisdiction-specific content — no local GAAP rules, no filing portals, no reporting thresholds, no specific account formats. This skill MUST be loaded alongside a country-specific financial statements skill that provides the reporting framework, format requirements, and local filing rules. This skill alone cannot produce any output.

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Us Gaap Asc805 Business Combinations · openaccountants
> US GAAP accounting for business combinations under ASC 805 (Business Combinations) and the related goodwill guidance in ASC 350 (Intangibles — Goodwill and Other). Covers the acquisition method — identify the acquirer, determine the acquisition date, recognize and measure the identifiable assets acquired, liabilities assumed and any non-controlling interest at fair value, and recognize goodwill or a bargain purchase gain — plus consideration transferred and contingent consideration, acquisition-related costs, the measurement period, step acquisitions, recognition exceptions, the definition of a business, in-process R&D, and subsequent goodwill impairment under ASC 350-20. Produces recognition conclusions, journal entries, and a reviewer brief. Issued as the US GAAP edition of the business-combinations topic; see ifrs3-business-combinations for the IFRS edition. MUST load alongside financial-reporting-workflow-base.

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Nl Payroll Tax · openaccountants
> Use this skill whenever asked about Dutch payroll taxes (loonheffingen) or the work cost scheme (werkkostenregeling / WKR). Trigger on phrases like "loonheffingen", "payroll tax Netherlands", "werkkostenregeling", "WKR", "loonbelasting", "premies volksverzekeringen", "premies werknemersverzekeringen", "wage tax NL", "eindheffing", "vrije ruimte", "salary administration", "loonadministratie", "werkgeverslasten", "employer costs NL", "payroll period filing", "loonstrook", "jaarloonopgave", "UWV premies", "WAO/WIA", "ZW premie", "AWf premie", "Whk premie", or any question about Dutch employer withholding, social contributions, or employee benefit taxation. Also trigger when reviewing payroll runs, computing employer costs, or advising on WKR allocation. ALWAYS read this skill before touching any Dutch payroll tax work.

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Ph Withholding · openaccountants
> Use this skill whenever asked about Philippines withholding tax, especially Expanded Withholding Tax (EWT) on professional fees and other payments. Trigger on phrases like "EWT Philippines", "expanded withholding tax", "creditable withholding tax", "BIR Form 2307", "final withholding tax", "Form 1601-EQ", "Form 1604-E", "withholding on professional fees", "5% 10% 15% withholding", "tax withheld at source Philippines", or any question about Philippine withholding tax rates, certificates, or remittance. Covers EWT rates, final withholding tax, BIR Forms 2307/1601-EQ/1604-E, and compliance. ALWAYS read this skill before advising on Philippine withholding taxes.

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Pk Bookkeeping · openaccountants
> Use this skill whenever asked about record-keeping and bookkeeping for self-employed people and small businesses in Pakistan. Trigger on phrases like "Pakistan bookkeeping", "records for FBR", "invoice requirements Pakistan", "freelancer records Pakistan", "what records to keep FBR". Covers the records a business individual must keep, foreign-remittance evidence for IT exporters, invoicing, and retention. ALWAYS read before any Pakistan bookkeeping work.

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Ru Bookkeeping · openaccountants
> Use this skill whenever asked about record-keeping, bookkeeping, or accounting obligations for self-employed people and individual entrepreneurs (ИП) in Russia. Trigger phrases like "КУДиР", "bookkeeping Russia", "онлайн-касса", "ККТ", "what records ИП keep", "самозанятый records", "книга учёта доходов и расходов", "do I need a cash register in Russia", "Мой налог чеки", "ОФД", "сколько хранить документы", "first-aid documents акт накладная счёт", "does an ИП need full accounting", "НПД vs УСН vs ОСНО records". Distinguishes obligations by tax regime (НПД / самозанятый, УСН, ОСНО) and explains why ИП generally are NOT required to keep full бухгалтерский учёт.

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Saudi Einvoice · openaccountants
> Use this skill whenever asked about Saudi Arabia e-invoicing, ZATCA FATOORA platform, Phase 1 generation, Phase 2 integration, e-invoice clearance, e-invoice reporting, ZATCA API, UBL 2.1 XML for Saudi invoices, cryptographic stamp, QR code TLV encoding, ECDSA signing, CSID certificate, onboarding OTP, Simplified vs Standard tax invoice, B2B clearance, B2C reporting, or any question about generating, submitting, or troubleshooting Saudi e-invoices. Also trigger when advising on ZATCA compliance waves, XML structure, digital signature requirements, or integration architecture. ALWAYS read this skill before touching any Saudi e-invoice work.

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Spain Einvoice · openaccountants
> Use this skill whenever asked about Spanish e-invoicing, factura electrónica Spain, FACe, Facturae, Veri*factu, VERI*FACTU, SII (Suministro Inmediato de Información), AEAT e-invoicing, B2B e-invoicing mandate Spain, RD 1007/2023, RD 238/2026, Ley Crea y Crece, QR tributario, anti-fraud invoicing software, SPFE (Solución Pública de Facturación Electrónica), or any question about issuing, receiving, validating, or archiving electronic invoices in Spain. Also trigger when configuring Veri*factu-compliant billing software, setting up SII real-time reporting, submitting B2G invoices via FACe, or advising on the transition from SII to Veri*factu. This skill covers FACe B2G, SII reporting, Veri*factu anti-fraud system, B2B mandate timeline, accepted formats (Facturae, UBL, CII), mandatory fields, validation rules, archiving, penalties, and interaction with Spanish VAT returns. ALWAYS read this skill before touching any Spanish e-invoicing work.

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Sweden Payroll · openaccountants
> Use this skill whenever asked about Swedish payroll processing, employee salary calculations, preliminärskatt (preliminary income tax / PAYE), arbetsgivaravgifter (employer social contributions), employer cost calculations, net-to-gross or gross-to-net conversions, Swedish payslip structure, arbetsgivardeklaration filings, or any question about computing wages, deductions, or employer obligations in Sweden. Trigger on phrases like "Swedish payroll", "preliminärskatt", "arbetsgivaravgifter", "employer contributions Sweden", "PAYE Sweden", "net salary Sweden", "lönespecifikation", "kommunalskatt", "municipal tax Sweden", "statlig inkomstskatt", "Skatteverket filing", "kollektivavtal", "ITP pension", or "semesterersättning".

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Ua Bookkeeping · openaccountants
> Use this skill whenever asked about Ukrainian sole-proprietor (ФОП / FOP) record-keeping and bookkeeping. Trigger on phrases like "FOP bookkeeping", "Книга обліку доходів", "income ledger Ukraine", "ПРРО", "PRRO", "RRO Ukraine", "software cash register Ukraine", "what records does a FOP keep", "Ukraine sole proprietor accounting", "первинні документи ФОП", "акт виконаних робіт", "do I need a cash register Ukraine", or any question about how a Ukrainian self-employed person keeps books, supports income/expenses, fiscalises sales, or retains documents. This skill is about RECORDS and PROCESS, not rate computation — defer rates and limits to ua-single-tax. ALWAYS read this skill before any Ukrainian FOP bookkeeping or fiscalisation work.

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Uk Bookkeeping · openaccountants
> Use this skill whenever asked about UK bookkeeping for sole traders, micro-entities, or small companies. Trigger on phrases like "chart of accounts", "nominal codes", "bookkeeping", "profit and loss", "balance sheet", "FRS 105", "FRS 102 Section 1A", "Making Tax Digital", "MTD", "MTD ITSA bookkeeping", "April 2026 quarterly", "VAT threshold £90,000", "bank reconciliation", "double-entry", "expense categories", "revenue recognition", "depreciation", "capital allowances", "micro-entity accounts", "small company accounts", "accrual basis", "cash basis", "general ledger", or any question about day-to-day transaction recording, financial statement preparation, or account coding for a UK business.

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Uzbekistan Vat · openaccountants
> Use this skill whenever asked to prepare, review, or create an Uzbekistan VAT return or any VAT filing for an Uzbek business. Trigger on phrases like "prepare VAT return", "Uzbekistan VAT", "STC filing", "soliq.uz", "E-faktura", "factura.uz", or any request involving Uzbekistan VAT. Covers the 12% standard rate, E-faktura mandatory invoicing, input credit rules, turnover tax interaction, import VAT, and monthly filing to the State Tax Committee. ALWAYS read this skill before touching any Uzbekistan VAT work.

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Belgium Payroll · openaccountants
> Use this skill whenever asked about Belgian payroll processing, employee salary calculations, précompte professionnel (professional withholding tax), ONSS/RSZ social security contributions, employer cost calculations, net-to-gross or gross-to-net conversions, Belgian payslip structure, DmfA declarations, or any question about computing wages, deductions, or employer obligations in Belgium. Trigger on phrases like "Belgian payroll", "ONSS contributions", "RSZ bijdragen", "précompte professionnel", "bedrijfsvoorheffing", "net salary Belgium", "employer cost Belgium", "DmfA filing", "social security Belgium", "Belgian payslip", "13th month Belgium", "double holiday pay", "meal vouchers Belgium", or "eco-cheques".

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Br Indirect Tax · openaccountants
> Use this skill whenever asked about Brazilian indirect tax obligations (ICMS, ISS, IPI) for self-employed individuals or small businesses. Trigger on phrases like "ICMS", "ISS", "IPI", "Brazil VAT", "Brazilian indirect tax", "nota fiscal", "imposto sobre servicos", "imposto sobre circulacao de mercadorias", or any question about indirect tax computation or compliance in Brazil. Covers ISS (municipal, 2-5%), ICMS (state, variable), IPI (federal), interaction with Simples Nacional, and the upcoming IBS/CBS tax reform. ALWAYS read this skill before touching any Brazilian indirect tax work.

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Brazil Einvoice · openaccountants
> Use esta skill sempre que for questionado sobre nota fiscal eletrônica no Brasil, NF-e (Nota Fiscal Eletrônica), NFS-e (Nota Fiscal de Serviço Eletrônica), NFC-e (Nota Fiscal de Consumidor Eletrônica), CT-e (Conhecimento de Transporte Eletrônico), MDF-e, SEFAZ (Secretaria da Fazenda), DANFE, chave de acesso, layout XML 4.00, certificado digital A1/A3, ICMS, IPI, PIS, COFINS, CBS, IBS, ou qualquer questão sobre geração, transmissão, validação ou troubleshooting de documentos fiscais eletrônicos brasileiros. Acione também ao orientar sobre integração SEFAZ, modos de contingência (EPEC, SVC), eventos (cancelamento, carta de correção), sistema nacional NFS-e (SNNFSe) e a Reforma Tributária 2026 (CBS/IBS). SEMPRE leia esta skill antes de tocar em qualquer trabalho de nota fiscal eletrônica do Brasil.

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Ch Cantonal Tax · openaccountants
> Use this skill whenever asked about Swiss cantonal and communal income tax (Staatssteuer / Gemeindesteuer / impot cantonal et communal) for self-employed individuals. Trigger on phrases like "Kantonssteuer", "Gemeindesteuer", "cantonal tax Switzerland", "Steuerfuss", "tax multiplier Swiss", "kirchensteuer Schweiz", "impot cantonal", "communal tax rate", "Steuerausscheidung", "Swiss income tax", "einfache Steuer", or any question about cantonal/communal income tax for a self-employed person in Switzerland. This skill covers the cantonal tax multiplier system (Steuerfuss), church tax, inter-cantonal allocation, and the interaction between cantonal and federal returns. MUST be loaded alongside ch-federal-income-tax for the complete picture. ALWAYS read this skill before touching any Swiss cantonal tax work.

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Content Creator · openaccountants
Industry vertical for content creators including YouTubers, podcasters, bloggers, newsletter writers, course creators, and social media influencers. Loaded alongside any country skill to provide industry-specific classification guidance for multi-stream revenue, content production costs, and platform income. Trigger phrases — YouTuber, podcaster, blogger, newsletter, course creator, influencer, content creator, streamer, Twitch, Patreon creator, digital creator.

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Deadline Engine · openaccountants
> Intelligence skill that generates a personalised filing calendar based on the user's jurisdiction and obligations. Looks up deadlines from a master table covering 15 jurisdictions, produces a sorted 12-month calendar, flags approaching deadlines with amber (30 days) and red (7 days) urgency, and calculates late-filing penalties by referencing each jurisdiction's penalty rules.

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El Salvador Iva · openaccountants
Use this skill whenever asked to prepare, review, or classify transactions for an El Salvador IVA return (F-07) for any client. Trigger on phrases like "prepare IVA return", "El Salvador VAT", "F-07", "DGII return", or any request involving El Salvador value added tax filing. This skill covers standard IVA filers only. Free-zone (Zona Franca) and maquila entities are in the refusal catalogue. ALWAYS read this skill before touching any El Salvador IVA work.

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France Einvoice · openaccountants
> Use this skill whenever asked about French e-invoicing, facturation électronique, Chorus Pro, Factur-X, Plateforme Agréée (PA), Plateforme de Dématérialisation Partenaire (PDP), Portail Public de Facturation (PPF), e-reporting France, B2B e-invoicing mandate France 2026, lifecycle statuses, or any question about issuing, receiving, validating, or archiving electronic invoices in France. Also trigger when preparing invoices for submission via a certified platform, configuring PA/PDP connectivity, handling e-reporting obligations for B2C or cross-border transactions, or advising on Factur-X profile selection. This skill covers accepted formats (Factur-X, UBL 2.1, CII), the PPF/PA architecture, mandatory fields, validation rules, archiving, penalties, and interaction with French VAT returns. ALWAYS read this skill before touching any French e-invoicing work.

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Germany Payroll · openaccountants
> Use this skill whenever asked about German payroll processing for employees. Trigger on phrases like "German payroll", "Lohnsteuer", "Gehaltsabrechnung", "Brutto Netto Rechner", "Steuerklasse", "Sozialversicherung", "Arbeitnehmeranteil", "Arbeitgeberanteil", "Beitragsbemessungsgrenze", "payslip Germany", "Lohnabrechnung", "Nettolohn", "Solidaritätszuschlag", "Kirchensteuer", "Rentenversicherung", "Krankenversicherung", "Pflegeversicherung", "Arbeitslosenversicherung", "Minijob", "Midijob", "minimum wage Germany", "Mindestlohn", "Entgeltabrechnung", or any question about computing employee pay, withholding tax, or social contributions in Germany. This skill extends de-payroll.md with full payroll lifecycle coverage including mandatory benefits, payslip requirements, filing obligations, and employer cost analysis. ALWAYS read this skill before processing any German employee payroll.

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Greece Einvoice · openaccountants
> Use this skill whenever asked about e-invoicing in Greece, myDATA platform, AADE electronic books, MARK unique registration number, real-time tax book reporting, e-invoicing providers in Greece, myDATA API, income/expense classification, QR code on Greek invoices, or any question about issuing, transmitting, validating, or archiving electronic invoices under Greek law. Trigger on phrases like "myDATA", "AADE", "MARK number", "Greek e-invoice", "electronic books Greece", "myDATA API", "SendInvoices", "e-timologio", "AFM tax number", "income classification", "expense classification", or "Greek VAT invoice". ALWAYS read this skill before touching any Greece invoicing compliance work.

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Hk Salaries Tax · openaccountants
> Use this skill whenever asked about Hong Kong salaries tax. Trigger on phrases like "Hong Kong tax", "salaries tax", "BIR60", "IRD", "net chargeable income", "standard rate", "progressive rate HK", "personal allowance Hong Kong", "provisional tax HK", "tax return Hong Kong", or any question about computing, filing, or planning salaries tax for an individual in Hong Kong. This skill covers progressive and standard rate calculations, allowances, deductions, provisional tax, and BIR60 filing. ALWAYS read this skill before advising on Hong Kong salaries tax.

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Ie Prsi Class S · openaccountants
Use this skill whenever asked about Irish PRSI Class S contributions for self-employed individuals. Trigger on phrases like "PRSI self-employed", "Class S contributions", "how much PRSI do I pay", "PRSI calculation Ireland", "self-employed social insurance Ireland", "PRSI threshold", or any question about PRSI obligations for a self-employed client in Ireland. This skill covers Class S rates, minimum contribution, income threshold, payment schedule, interaction with income tax, and edge cases. ALWAYS read this skill before touching any Irish PRSI Class S work.

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Il Customs Duty · openaccountants
Use this skill when calculating Israeli customs duty, VAT, and purchase tax on imports, or advising on free trade agreement preferences. Trigger on phrases like "import tax Israel", "customs duty Israel", "מכס", "mas kniya", "מס קנייה", "personal import Israel", "Amazon import Israel", "AliExpress import Israel", "Shaar Olami", "שער עולמי", "HS code Israel", "EUR.1 Israel", "FTA Israel", "landed cost Israel", or any Israeli customs and import duty query. ALWAYS read this skill before advising on Israeli import duties.

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India Formation · openaccountants
> Use this skill whenever asked about forming, incorporating, or registering a company in India. Trigger on phrases like "set up a company in India", "Pvt Ltd India", "private limited company India", "MCA registration", "SPICe+", "Indian company formation", "register a business India", "OPC India", "LLP India", "ROC filing", "DIN", "DSC", or any question about starting a business entity in India. Covers entity types (Pvt Ltd, OPC, LLP, public), registration process via SPICe+, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Indian company formation.

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Isle Of Man Vat · openaccountants
Use this skill whenever asked about Isle of Man VAT, VAT registration, VAT returns, or VAT compliance on the Isle of Man. Trigger on phrases like "Isle of Man VAT", "IOM VAT", "Manx VAT", "Isle of Man tax return", or any request involving Isle of Man VAT. The Isle of Man is within the UK VAT territory and applies the UK VAT system at 20%. The Isle of Man Customs and Excise Division administers VAT locally but the rules mirror UK VAT law. ALWAYS read this skill before handling any Isle of Man VAT work.

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Italy Formation · openaccountants
> Use this skill whenever asked about forming, incorporating, or registering a company in Italy. Trigger on phrases like "set up a company in Italy", "SRL formation", "SRLS", "Camera di Commercio", "Italian company formation", "register a business Italy", "società a responsabilità limitata", "Registro delle Imprese", "partita IVA", "Italian notary", or any question about starting a business entity in Italy. Covers entity types (SRL, SRLS, SPA, SNC, SAS), registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Italian company formation.

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Ivory Coast Vat · openaccountants
Use this skill whenever asked to prepare, review, or classify transactions for a Cote d'Ivoire VAT (TVA) return. Trigger on phrases like "TVA Cote d'Ivoire", "DGI return". Standard rate 18%, reduced 9%. WAEMU member. ALWAYS read before handling Ivory Coast VAT work.

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Japan Formation · openaccountants
> Use this skill whenever asked about forming, incorporating, or registering a company in Japan. Trigger on phrases like "set up a company in Japan", "KK formation", "GK formation", "kabushiki kaisha", "godo kaisha", "法務局", "Legal Affairs Bureau", "Japanese company formation", "register a business Japan", "会社設立", "定款", "登録免許税", or any question about starting a business entity in Japan. Covers entity types (KK, GK, branch office), registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Japanese company formation.

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Malta Formation · openaccountants
> Use this skill whenever asked about forming, incorporating, or registering a company in Malta. Trigger on phrases like "set up a company in Malta", "Malta Ltd", "Malta company formation", "register a business in Malta", "MBR registration", "Malta Business Registry", "incorporate in Malta", "Malta company costs", "Malta share capital", "Malta memorandum and articles", or any question about starting a limited liability company in Malta. Covers entity types, registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Malta company formation.

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Mexico Einvoice · openaccountants
> Use this skill whenever asked about Mexico e-invoicing, CFDI (Comprobante Fiscal Digital por Internet), SAT (Servicio de Administración Tributaria), PAC (Proveedor Autorizado de Certificación), timbrado (digital stamping), Anexo 20, CFDI version 4.0, XML schema for Mexican invoices, UUID/folio fiscal, RFC validation, complemento de pago, carta porte, nomina, cancelación de CFDI, or any question about generating, validating, certifying, or troubleshooting Mexican electronic invoices. Also trigger when advising on SAT compliance, PAC selection, XML structure, fiscal regime codes, product catalog codes (c_ClaveProdServ), or CFDI workflow. ALWAYS read this skill before touching any Mexico e-invoice work.

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New Zealand Gst · openaccountants
Use this skill whenever asked to prepare, review, or classify transactions for a New Zealand GST return (GST101A form) for a self-employed individual or small business in New Zealand. Trigger on phrases like "prepare GST return", "do the GST", "fill in GST101A", "create the return", "New Zealand GST", "NZ GST", or any request involving New Zealand GST filing. Also trigger when classifying transactions for GST purposes from bank statements, invoices, or other source data. This skill covers standard GST-registered persons under the invoice or payments basis. Financial services elections, GST groups, non-profit bodies, and complex change-of-use adjustments on high-value mixed-use assets are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later (for workflow architecture). ALWAYS read this skill before touching any NZ GST work.

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Nv Commerce Tax · openaccountants
> Use this skill whenever asked about the Nevada Commerce Tax. Trigger on phrases like "Nevada Commerce Tax", "NV Commerce Tax", "NRS 363C", "Nevada gross receipts tax", "NV business tax", "Nevada $4 million threshold". This tax applies to business entities with Nevada gross revenue exceeding $4 million per taxable year.

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Philippines Vat · openaccountants
Use this skill whenever asked to prepare, review, or classify transactions for a Philippines VAT return (BIR Form 2550M/2550Q), classify transactions for Philippine VAT purposes, or advise on VAT registration and filing in the Philippines. Trigger on phrases like "Philippines VAT", "BIR Form 2550", "input VAT Philippines", "output VAT Philippines", "VAT-registered Philippines", "percentage tax Philippines", or any Philippines VAT request. ALWAYS read this skill before touching any Philippines VAT work.

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Poland Einvoice · openaccountants
> Use this skill whenever asked about Polish e-invoicing, KSeF, Krajowy System e-Faktur, faktura ustrukturyzowana, FA(3) schema, structured invoice Poland, e-Faktura, UPO (Urzędowe Poświadczenie Odbioru), KSeF API, KSeF 2.0, batch submission Poland, offline mode KSeF, GTU codes, split payment MPP, NIP validation, or any question about issuing, receiving, validating, or archiving electronic invoices in Poland. Also trigger when preparing FA(3) XML invoices, configuring KSeF API integration, handling KSeF rejection errors, or advising on the transition to mandatory KSeF. This skill covers the FA(3) schema, KSeF API architecture, mandatory fields, validation rules, archiving, penalties, and interaction with Polish VAT returns. ALWAYS read this skill before touching any Polish e-invoicing work.

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Sg Cpf Medisave · openaccountants
> Use this skill whenever asked about Singapore CPF MediSave contributions for self-employed persons (SEPs). Trigger on phrases like "MediSave contribution", "CPF self-employed", "how much MediSave do I pay", "net trade income CPF", "voluntary CPF contributions", "BHS", "Basic Healthcare Sum", "MediShield Life", or any question about MediSave obligations for a self-employed client in Singapore. This skill covers mandatory MediSave rates by age, contribution caps, voluntary CPF contributions, tax relief, payment deadlines, penalties, and edge cases. ALWAYS read this skill before touching any Singapore CPF/MediSave-related work.

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South Korea Vat · openaccountants
Use this skill whenever asked to prepare, review, or classify transactions for a South Korea VAT return (부가가치세 신고서) for any business operator. Trigger on phrases like "prepare Korean VAT return", "Korean VAT", "HomeTax filing", "e-tax invoice", "전자세금계산서", "부가가치세", or any request involving South Korea VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill contains the complete South Korea VAT classification rules, return form mappings, deductibility rules, reverse charge treatment, simplified taxation thresholds, and filing deadlines required to produce a correct return. ALWAYS read this skill before touching any South Korea VAT-related work.

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Spain Formation · openaccountants
> Use this skill whenever asked about forming, incorporating, or registering a company in Spain. Trigger on phrases like "set up a company in Spain", "SL formation", "sociedad limitada", "Registro Mercantil", "Spanish company formation", "register a business Spain", "CIF Spain", "autónomo societario", "NIF", "escritura de constitución", or any question about starting a business entity in Spain. Covers entity types (SL, SA, autónomo, sociedad civil), registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Spanish company formation.

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Switzerland Vat · openaccountants
Use this skill whenever asked to prepare, review, or classify transactions for a Swiss VAT return (MWST/TVA/IVA Abrechnung) for a self-employed individual or small business in Switzerland. Trigger on phrases like "prepare Swiss VAT return", "MWST Abrechnung", "Swiss VAT", "Saldosteuersatz", "Bezugsteuer", or any request involving Swiss VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Switzerland only and only the effektive Abrechnungsmethode (effective method). Saldosteuersatz (flat-rate), Pauschalsteuersatz, and Gruppenbesteuerung are in the refusal catalogue. Switzerland is NOT in the EU — there are no intra-community acquisitions. MUST be loaded alongside vat-workflow-base v0.1 or later (for workflow architecture). Do NOT load eu-vat-directive — it does not apply to Switzerland. ALWAYS read this skill before touching any Swiss VAT work.

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Uk Rental Sa105 · openaccountants
> Use this skill whenever asked about UK property income or rental income for individuals. Trigger on phrases like "SA105", "rental income UK", "property income", "buy-to-let", "letting income", "landlord tax UK", "rent-a-room", "mortgage interest relief", "Section 24", "property allowance", "non-resident landlord scheme", "NRLS", "furnished holiday let", "FHL abolished", "FHL abolition", "repairs deduction", "letting agent fees", "property expenses", "UK property pages", "April 2026 property tax", "property income hike", "MTD ITSA landlord", or any question about computing, filing, or reporting UK property income on a Self Assessment tax return. Covers SA105 form structure, allowable expenses, mortgage interest restriction, Rent-a-Room relief, property income allowance, non-resident landlord scheme, the abolition of FHL rules, and the April 2026 property income rate change announced at Autumn Budget 2025. ALWAYS read this skill before touching any UK rental income work.

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Ae Corporate Tax · openaccountants
> Use this skill whenever asked about UAE Corporate Tax for freelancers, sole establishments, or small businesses. Trigger on phrases like "how much tax do I pay in UAE", "corporate tax UAE", "CT return", "FTA", "small business relief", "free zone tax", "qualifying free zone person", "AED 375,000", "9% tax", "taxable income UAE", "corporate tax registration", "UAE tax return", "self-employed tax UAE", "freelancer tax Dubai", "EmaraTax", or any question about computing or filing UAE corporate tax. This skill covers the 0%/9% rate structure, small business relief (revenue under AED 3M), qualifying free zone person rules, deductible and non-deductible expenses, transfer pricing, registration requirements, and filing deadlines. Note: the UAE has NO personal income tax — self-employed individuals and sole establishments are subject to corporate tax. ALWAYS read this skill before touching any UAE corporate tax work.

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Au Medicare Levy · openaccountants
> Use this skill whenever asked about the Australian Medicare Levy, Medicare Levy Surcharge (MLS), low-income reduction thresholds, family thresholds, surcharge tiers, private health insurance (PHI) rebate interaction, or Medicare levy exemptions. Trigger on phrases like "Medicare levy", "Medicare surcharge", "MLS", "do I pay Medicare levy", "low income Medicare", "Medicare levy reduction", "Medicare levy exemption", "private health insurance rebate", "PHI rebate", "M1", "M2", or any question about Medicare-related levies on an Australian tax return. ALWAYS read this skill before touching any Medicare levy work.

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Belgium Einvoice · openaccountants
> Use this skill whenever asked about e-invoicing in Belgium, Peppol B2B mandate, Mercurius platform for B2G, Hermes platform, EN 16931 Belgium, Peppol BIS Billing 3.0 Belgium, structured electronic invoices, Belgian VAT e-invoicing, Peppol Access Points, or any question about issuing, transmitting, validating, or archiving electronic invoices under Belgian law. Trigger on phrases like "Peppol Belgium", "e-invoicing Belgium 2026", "Mercurius", "Hermes platform", "B2B e-invoice Belgium", "structured invoice Belgium", "Belgian VAT Code invoicing", "Peppol BIS", "UBL Belgium", or "e-facturatie". ALWAYS read this skill before touching any Belgium invoicing compliance work.

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Br Estimated Tax · openaccountants
> Use esta skill sempre que for solicitado a tratar de pagamentos mensais estimados de imposto de renda no Brasil (Carnê-Leão) para profissionais autônomos, freelancers ou profissionais que recebem rendimentos de pessoas físicas ou de fontes do exterior. Cobre o cronograma de pagamento mensal, a tabela progressiva, despesas dedutíveis (livro caixa), o procedimento de pagamento via DARF 0190, multas por atraso e a interação com a declaração anual (DIRPF). SEMPRE leia esta skill antes de qualquer trabalho de imposto estimado no Brasil. Trigger also on: "Carne-Leao", "carne-leao", "estimated tax Brazil", "Brazilian monthly tax", "DARF 0190", "recolhimento mensal obrigatorio", "livro caixa", "autonomous income tax", or any question about monthly advance income tax obligations under Brazilian tax law.

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Ca Fed T1 Return · openaccountants
> Use this skill whenever asked about a Canadian federal T1 General individual income tax return for a self-employed sole proprietor. Trigger on phrases like "T1 return", "personal tax Canada", "federal tax brackets", "basic personal amount", "CPP self-employed", "CPP2", "self-employment tax Canada", "net income", "taxable income", "federal tax calculation", "non-refundable credits", "instalment payments", or any question about computing federal tax for a self-employed individual in Canada. ALWAYS read this skill before touching any T1 return work.

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Canada Formation · openaccountants
> Use this skill whenever asked about forming, incorporating, or registering a company in Canada. Trigger on phrases like "set up a company in Canada", "Canadian incorporation", "Corporations Canada", "federal incorporation", "provincial incorporation", "CBCA", "Ontario corporation", "BC incorporation", "Inc. Canada", "Canadian company formation", "register a business Canada", or any question about starting a business entity in Canada. Covers federal vs provincial incorporation, entity types, registration process, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Canadian company formation.

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Chile References · openaccountants
Primary source references and related open-source projects for this jurisdiction.

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China References · openaccountants
Primary source references and related open-source projects for this jurisdiction.

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Cz Social Health · openaccountants
Use this skill whenever asked about Czech self-employed social and health insurance contributions. Trigger on phrases like "OSSZ", "Czech social insurance", "zdravotní pojištění OSVČ", "sociální pojištění", "paušální daň", "Czech self-employed contributions", "přehled OSSZ", or any question about social/health insurance obligations for a self-employed client in the Czech Republic. Covers social insurance (29.2% of 50% base), health insurance (13.5% of 50% base), minimum advances, and paušální daň. ALWAYS read this skill before touching any Czech social contributions work.

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De Estimated Tax · openaccountants
> Use this skill whenever asked about German estimated income tax prepayments (Vorauszahlungen) for self-employed individuals, freelancers, or Freiberufler. Trigger on phrases like "Vorauszahlungen", "Einkommensteuer-Vorauszahlung", "estimated tax Germany", "German advance tax", "EStG 37", "quarterly tax Germany", "Finanzamt prepayment", "adjustment of prepayments", "Vorauszahlungsbescheid", or any question about advance income tax obligations under the Einkommensteuergesetz. Covers the quarterly payment schedule (10 Mar, 10 Jun, 10 Sep, 10 Dec), assessment basis, minimum thresholds, adjustment requests, late payment surcharges, solidarity surcharge interaction, and payment procedures. ALWAYS read this skill before touching any estimated tax work for Germany.

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De Rental Income · openaccountants
> Use this skill whenever asked about German rental income taxation (Vermietung und Verpachtung). Trigger on phrases like "Mieteinnahmen", "Vermietung", "Verpachtung", "Anlage V", "§21 EStG", "AfA", "Abschreibung", "Werbungskosten Vermietung", "Hausgeld", "Grundsteuer deduction", "Erhaltungsaufwand", "Herstellungskosten", "verbilligte Vermietung", "Möblierungszuschlag", "rental income Germany", "German property tax deduction", "depreciation German property", "Verlustverrechnung", "rental loss Germany", or any question about computing, filing, or optimising income from letting immovable property in Germany. Covers Anlage V structure, AfA depreciation rates, Werbungskosten, repairs vs improvements, reduced-rent rules, furnished premium, and loss offset. ALWAYS read this skill before touching any German rental income work.

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Ecommerce Seller · openaccountants
Industry vertical for e-commerce sellers including Amazon FBA, Shopify, Etsy, eBay, and direct-to-consumer brands. Loaded alongside any country skill to provide industry-specific classification guidance for inventory accounting, marketplace fees, shipping costs, and multi-channel revenue. Trigger phrases — Amazon seller, FBA, Shopify store, Etsy seller, eBay seller, e-commerce, online store, dropshipping, marketplace seller, DTC brand.

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Es Corporate Tax · openaccountants
> Use this skill whenever asked about Spanish corporate income tax (Impuesto sobre Sociedades, IS), Modelo 200, Modelo 202 (pagos fraccionados), corporate tax rates in Spain, SL tax obligations, company formation tax, deducciones empresariales, bases imponibles negativas (BINs), reserva de capitalizacion, reserva de nivelacion, or foral corporate tax. Trigger on phrases like "Impuesto de Sociedades", "Modelo 200", "Modelo 202", "IS Spain", "corporate tax Spain", "tipo gravamen sociedades", "SL taxes", "nueva creacion", "empresa reducida dimension", "microempresa fiscal", "BINs", "compensacion perdidas sociedad", "pago fraccionado empresa", "ZEC Canarias", "bonificacion Ceuta Melilla sociedades", "I+D deduccion sociedades", "donativos sociedad", "resultado contable", or any question about computing or filing corporate income tax in Spain. ALWAYS read this skill before touching any Spanish corporate tax work.

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Es Estimated Tax · openaccountants
> Use this skill whenever asked about Spanish estimated income tax payments (pagos fraccionados) for self-employed individuals (autonomos). Trigger on phrases like "Modelo 130", "pagos fraccionados", "estimated tax Spain", "IRPF quarterly", "Spanish advance tax", "autonomo tax payments", "estimacion directa", "Modelo 131", or any question about quarterly income tax prepayment obligations under the IRPF. Covers the quarterly filing schedule (Apr 20, Jul 20, Oct 20, Jan 30), the 20% cumulative computation method, the 70% withholding exemption, penalties for late filing, and payment procedures. ALWAYS read this skill before touching any estimated tax work for Spain.

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Es Rental Income · openaccountants
> Use this skill whenever asked about Spanish rental income taxation. Trigger on phrases like "rental income Spain", "alquiler IRPF", "rendimientos del capital inmobiliario", "rental deductions Spain", "60% reduction rental Spain", "non-resident rental Spain", "IBI deduction", "Modelo 100 rental", "vivienda turística", "imputación de rentas inmobiliarias", "valor catastral", "amortización inmueble", or any question about declaring rental income in Spain. This skill covers IRPF rental computation, deductible expenses, the 60% reduction for residential rental, non-resident flat rate, tourist rental, and imputed income for vacant properties. ALWAYS read this skill before touching any Spanish rental income work.

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Fl Annual Report · openaccountants
> Florida Annual Report filing for LLCs and corporations registered with the Division of Corporations (Sunbiz). Covers the annual report requirement, $138.75 fee for LLCs, filing deadline, late filing penalties, and administrative dissolution risk. Primary source: Florida Statutes Chapter 605 (LLCs) and Chapter 607 (corporations).

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Fl Sales Use Tax · openaccountants
> Florida Sales and Use Tax return (Form DR-15) for self-employed individuals and small businesses. Covers the 6% state sales tax rate, county discretionary sales surtax, use tax on out-of-state purchases, exempt transactions, filing frequencies, and dealer collection allowance. Primary source: Florida Statutes Chapter 212.

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Fr Capital Gains · openaccountants
> French capital gains, investment income, and equity compensation tax rules. Trigger on phrases like "plus-values mobilières", "PFU", "flat tax", "prélèvement forfaitaire unique", "dividendes France", "intérêts", "revenus de capitaux mobiliers", "RCM", "PEA", "plan d'épargne en actions", "assurance-vie", "rachat assurance-vie", "abattement 40% dividendes", "option barème", "prélèvements sociaux", "RSU France", "actions gratuites", "AGA", "BSPCE", "stock-options", "PEE", "PERCO", "épargne salariale", "abondement employeur", "gain d'acquisition", "equity salarial", "PER sortie capital", "PV mobilières", "cession de titres", "compte-titres ordinaire", "CTO". Covers PFU vs barème arbitrage, dividends, interest, capital gains on securities, PEA, assurance-vie rachats, RSU/BSPCE/stock-options, PEE/PERCO, and the differentiated PS rates under LFSS 2026. For crypto see fr-crypto-tax.

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865 published skills · page 2 of 9